Under what conditions can retailers apply UTII?
According to the instructions of paragraphs. 6 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, representatives of retail trade receive the right to apply the special tax regime UTII (Unified Tax on Imputed Income) provided that the area of the sales area of the store or pavilion in which visitors are served does not exceed 150 sq.m. Let's understand some concepts to make things clearer:
- Article 346.27 of the Tax Code of the Russian Federation defines the concept of retail trade
in relation to the situation with the transition to UTII. Retail trade is a type of business activity, the essence of which is the sale of goods under a retail purchase and sale agreement, incl. using payment cards and in cash. - The same article of the Tax Code contains a definition of a stationary retail chain
. This is considered a building or other structure specially adapted for trading (kiosks, pavilions, shops). - The area of a sales floor
is a part of a premises intended for trade (pavilion, store) or an open area where goods are sold, occupied by equipment used for demonstrating and displaying goods, as well as servicing and making payments (cash, non-cash) with customers. Areas are also taken into account:
- aisles for shoppers;
- cash registers;
- cash registers;
- service personnel workplaces;
- rented portion of the retail space.
Important!
If the owner of a retail chain operates several stores (pavilions, kiosks), it is not their total area that is taken into account, but the retail area of each retail outlet separately. The area of the sales area of each trade facility should not exceed 150 sq.m.
Any area of the store where customer service is not provided is not a sales area.
Warehouses from which goods arrive at the store or are directly issued to the buyer should not be taken into account. Also not taken into account are the areas of premises for receiving, storing and pre-sale preparation of goods, staff premises, utility and administrative premises.
Simplified system
In 2021, the simplified tax system can be applied as long as the following limits are not exceeded:
- annual income – 200 million rubles;
- The average number of employees is 130 people.
There are additional conditions for organizations, including the residual value of fixed assets - no more than 150 million rubles, the share of participation of other organizations - no more than 25%. There are no restrictions on the area of the store, as well as on the goods that can be sold.
At its core, the simplified tax system is divided into two completely different modes: with and without expenses. To decide which mode to choose from these two, it is advisable to learn about their features.
Generate a simplified taxation system declaration online
Excluding expenses
The simplified tax system with the object of taxation in the form of income may be suitable for stores if the share of expenses does not exceed 60-70% of income. In this mode the tax will be:
- if the amount of revenue from the beginning of the year is up to 150 million rubles – 6%;
- for an amount in the range of 150-200 million rubles – 8%.
Of all expenses for the simplified tax system of 6%, only the amount of insurance premiums actually transferred in the period can be taken into account. Moreover, it reduces not the tax base, but the amount of already calculated tax payable. The rules are:
- the organization deducts contributions for employees, reducing tax by no more than 50%;
- The individual entrepreneur, according to the same scheme, deducts contributions for employees and for himself;
- An individual entrepreneur without employees deducts his own contributions from the tax, reducing it down to zero.
Including expenses
When choosing the simplified tax system Income minus expenses, the tax rate will be as follows:
- if the amount of revenue from the beginning of the year is up to 150 million rubles - 15% (in the regions for some types of activities the rate can be reduced to 5%);
- for an amount in the range of 150-200 million rubles – 20%.
Expenses that reduce the tax base under this regime are listed in Article 346.16 of the Tax Code of the Russian Federation. They must be supported by documents.
The “expenditure” simplified tax system has a minimum tax amount - it is equal to 1% of income. It will have to be paid even if the period is closed with a loss.
Before choosing a taxable object, you should determine the share of your costs. If it exceeds 60-70%, then the “expendable” simplified tax system is more suitable than the simplified regime with a rate of 6%.
In what cases should UTII not be used?
Whatever commercial premises the taxpayer uses in his activities, he must have the title and inventory documents drawn up for this facility.
The mentioned papers should reflect the following information:
- Proving the legality of using the outlet. Such information is written down in the following documents: contract of purchase and sale of non-residential premises, plans, explications, diagrams, technical passport, lease (sublease) agreement for the entire retail outlet or only part of it, permission to serve visitors on an open trading floor.
- About the layout, design features, purpose of the object.
In this case, the type of outlet does not matter - it can be a stationary store, a pavilion, a kiosk, a stall, a tent at a fair, a hand cart, a tray, a sales trailer, a point in a shopping center, or a vending machine.
Accordingly, if the entrepreneur does not have the listed documents, it is not possible to determine the status of the premises, and the UTII tax regime cannot be applied.
It will also not be possible to switch to UTII if the area of the retail facility exceeds 150 sq.m. That is, if an entrepreneur maintains a single pavilion with an area of 170 sq.m., UTII cannot be applied. If a businessman owns five kiosks of 90 sq.m. Everyone - UTII is affordable for him.
Expert opinion on the question of whether trading using UTII catalogs is possible
Summarizing all of the above, we can conclude that trade in catalogs can be taxed under a special UTII regime, provided that 2 requirements are met:
- The area of each sales area individually does not exceed 150 sq.m.
- The main part of the trading service is provided on the territory of the trading floor (trading according to UTII catalogs is carried out through specialized stores with subsequent delivery of the goods).
If sales based on samples and catalogs are carried out “outside the stationary network”, without the need to visit the sales floor, then the use of UTII is unacceptable.
Example 1: Retail sale of modular kitchens
A store selling modular kitchens has opened; it operates according to the following principle:
- The client comes to the store and looks at samples of kitchens available for production.
- The buyer places an order at the counter located in the hall.
- The modular kitchen is shipped from the warehouse and delivered to the buyer personally or delivered to the home.
Since the client chooses a product in a store (on the sales floor), where kitchen samples are presented, after which he signs a retail sales contract and pays for the purchased furniture, we can say that the seller provides the main part of the trading service in the store. Accordingly, there are no obstacles to the application of the UTII tax regime.
Example 2. Sale of furniture based on samples outside a stationary retail chain
The store sells prefabricated furniture based on samples. Product samples are located in the entrance building (this room is located in the service area, according to the technical plan). Buyers select a sample, place an order, pay for the goods, after which the furniture is delivered to their home.
Since the sale of goods is carried out outside a stationary retail chain, not on the territory of the sales area, the entrepreneur does not have the right to switch to UTII.
Rules for registration of price tags
In retail trade, it is equally important to follow the rules for designing price tags . If they do not comply with the form approved by the Government, or if any of them have the wrong price, this can also lead to fines.
To draw up a price tag correctly means to place on it information about the name of the product, its type and price per weight or unit (necessarily in rubles). According to the rules that came into force in January 2021, it is allowed to issue price tags both on paper and on any other medium - the main thing is that the information is clearly visible. For example, prices may be indicated on a slate board, electronic or illuminated display. In all cases, the design must be clear and uniform.
On our website you can always find out how to correctly draw up a price tag, free of charge, or fill out and print price tags online.
In a store, this document is considered a public offer, and the seller is obliged to sell the product exactly at the price that is listed in it. Failure to comply with this condition, as well as failure to comply with the rules for issuing price tags, is considered a gross violation of the law. If the price on the price tag and at the checkout do not match, this can lead to administrative sanctions, even if the store simply did not have time to change the labels.
When selling books, as well as when selling books, price tags are not needed. When peddling goods, you must have a price list indicating the names and prices of the goods. The price list is certified by the signature of the person responsible for its preparation and the seal of the seller.
Common mistakes
Error:
An entrepreneur who sells goods through a catalog outside a retail chain submits documents to transfer the business to UTII.
A comment:
If the product is sold outside the territory of a stationary retail chain, the transition to UTII is impossible.
Error:
A businessman owns a network of kiosks selling goods based on samples. He is not making the transition to UTII, since the total area of his stalls is 300 sq.m.
A comment:
The transition to UTII is possible, since the area of each stationary facility is taken into account separately - it should not exceed 150 sq.m.
Is imputation allowed when trading by samples through a stationary retail chain?
The above list is quite extensive and covers many popular areas for small businesses. Nevertheless, some of these restrictions can be circumvented on completely legal grounds; sometimes they are suggested by the regulatory agencies themselves. This situation, for example, has developed around the trade in goods listed in catalogs or presented in samples. The Ministry of Finance of the Russian Federation in letter dated 03/07/2012 No. 03-11-11/77 explains that it is possible to pay UTII for such activities if trade is carried out in stationary retail outlets. Naturally, you will have to prove with documents that the retail outlet has all the signs of a stationary object.
Answers to common questions about whether trading using UTII catalogs is possible
Question #1:
I have a business selling goods through catalogs. There are small retail outlets throughout the city where visitors are provided with catalogs from where they can choose the product they like, which will be delivered to their home. Payment is made within the boundaries of retail outlets. Is it possible to switch to UTII?
Answer:
Since the main part of the trading service is provided to the buyer within a stationary trading network, the transition to UTII is possible. In your case, trading using UTII catalogs is possible.
Question #2:
I have a store with an area of 130 sq.m. with samples of goods and a warehouse where most of them are stored. Is it possible to switch to UTII?
Answer:
Yes, you have the right to apply UTII, because The area of office premises, which includes a warehouse, is not taken into account when calculating the area of retail space.
Trade by samples in residential premises - what about UTII
Judicial practice shows that the implementation of activities for the sale of products according to catalogs and samples in residential premises also does not apply to activities that are subject to UTII taxation due to the fact that such premises do not belong to stationary trade facilities.
This fact is indicated in the resolution of the Federal Antimonopoly Service of the North Caucasus District dated December 10, 2012 No. A01-284/2012 (left in force by the ruling of the Supreme Arbitration Court of the Russian Federation dated April 22, 2013 No. VAS-4422/13). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
