Calculation of ENVD for SP catering. How to calculate TNVD for catering services
Opened a cafe. Taxation is selected UTII. The tax office submitted a lease agreement, which indicates the total area of 76.9, a trading floor of 50 square meters, as well as a diagram indicating the location of the bar, refrigeration equipment, a kitchen, and a toilet. When calculating UTII, the area of \u200b\u200bthe visitor service hall (20 sq. M.) was selected. After that, we were sent a message demanding explanations, which indicate the following: entrepreneurial activity in the manufacture and sale of food products through the bar counter is recognized as a service Catering carried out through public catering facilities that do not have visitor service halls. In this case, to calculate UTII for certain types activities, the physical indicator "Number of employees, including individual entrepreneur How to correctly calculate UTII in the end? Can the contract specifically indicate the area of \u200b\u200bserving visitors and leave an indicator for calculating UTII the area of \u200b\u200bthe visitor service hall?
if in the inventory and title documents attached to the lease agreements, the area of the visitor service hall is not allocated in any agreement, then in this case, entrepreneurial activity for the manufacture and sale of culinary products own production through a buffet, bar counter, etc. is recognized as a public catering service provided through public catering facilities that do not have a customer service hall.
In order to use the “visitor service hall area” indicator in the inventory and title documents attached to the lease agreements, such an area must be allocated.
The rationale for this position is given below in the materials of the Glavbukh System
UTII payers
You can pay UTII from catering services: *
- organizations (entrepreneurs) that carry out this activity through visitor service halls, the area of which does not exceed 150 square meters. m for each item. For example, cafes, restaurants, canteens, snack bars, bars;
- organizations (entrepreneurs) that organize meals for visitors in facilities that do not have visitor service halls. These include kiosks, tents, as well as culinary shops (departments) at restaurants, bars, cafes, canteens, eateries, etc.
Elena Popova
The procedure for calculating UTII from catering services depends on whether the catering facility has a customer service hall or not. *
Availability of a service hall
If the catering facility has a customer service hall (canteens, cafes and restaurants), the physical indicator for calculating UTII is the area of the service hall (clause 3, article 346.29 of the Tax Code of the Russian Federation). It should not be more than 150 sq. m (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation). The indicator of basic profitability for this type of activity is 1000 rubles. per month for 1 sq. m of the area of the hall (clause 3 of article 346.29 of the Tax Code of the Russian Federation).
Information on the area of the premises where catering services are provided, take from the inventory and title documents (Article 346.27 of the Tax Code of the Russian Federation). For example, a technical passport for non-residential premises, a contract for the sale of premises, plans, diagrams, explications, a lease (sublease) agreement for premises or its part (s), permission for the right to serve visitors to open area etc. (letters of the Ministry of Finance of Russia dated August 29, 2012 No. 03-11-11 / 259, dated August 8, 2012 No. 03-11-11 / 231).*
Situation: what premises belong to the visitor service hall when calculating UTII for catering services
The concepts of "catering facility" and "service hall area" should be distinguished.*
A catering facility is a building (part of it) or a structure that has a specially equipped room (open area) for the provision of catering services. This is a specially equipped place and is a visitor service hall. This is stated in article 346.27 of the Tax Code of the Russian Federation.
Thus, the object of the catering organization is a complex that includes production, administrative, utility, utility and other premises necessary for maintaining entrepreneurial activity. While the service hall is only a part of this room, where the direct service of visitors takes place. * The area of \u200b\u200bthe service hall is the indicator that is used when calculating UTII. When determining the area of the service hall, do not take into account the kitchen, distribution and heating areas finished products, the place of the cashier, as well as utility rooms (see, for example, letters of the Ministry of Finance of Russia dated March 21, 2008 No. 03-11-04 / 3/143, , resolutions of the Federal Antimonopoly Service of the Ural District dated November 15, 2007 No. Ф09-8749 / 07-C3, Central District of December 19, 2007 No. A36-1291 / 2007, Volga District of June 26, 2007 No. A65-17953 / 2006-CA1-19).
When calculating UTII, take into account not only your own, but also rented areas. Do not include in the calculation only those that are leased (sublease) or not used (for example, are under repair). This is stated in the letter of the Ministry of Finance of Russia dated November 25, 2004 No. 03-06-05-04 / 57.
If, according to inventory documents, for the provision of catering services, a room is used, parts of which are not structurally separated from each other and are located in one real estate object, then when calculating UTII, the total area of \u200b\u200bthe premises should be taken into account (letter of the Ministry of Finance of Russia dated March 31, 2011 No. 03-11- 06/3/38). For example, the area of leisure facilities (billiard rooms, dance halls, etc.) and open areas that are combined (combined) with the visitor service hall should also be included in the tax calculation. This follows from the letters of the Ministry of Finance of Russia dated August 31, 2006 No. 03-11-04 / 3/399 and the Federal Tax Service of Russia for the Moscow Region dated May 2, 2006 No. 22-19-I / 0192.
If the places of leisure are structurally separated from the visitor service hall, do not take into account their area when calculating UTII (letter of the Ministry of Finance of Russia dated July 8, 2008 No. 03-11-03 / 14).
No service hall
If the catering facility does not have a customer service hall (kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars, etc.), the physical indicator for calculating UTII is the number of employees, including an individual entrepreneur (p. 3 article 346.29 of the Tax Code of the Russian Federation). The value of the basic profitability for this type of activity is 4500 rubles. per month from each employee (clause 3 of article 346.29 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 8, 2008 No. 03-11-04 / 3/182).
When determining the number of staff members for each month of the quarter.*
Elena Popova, state councilor tax service RF I rank
3. LETTER OF THE MINISTRY OF FINANCE OF RUSSIA DATED 03/26/2012 No. 03-11-11 / 101 "UTII: a public catering facility that does not have a service room"
“To carry out activities, I have concluded a lease agreement for non-residential premises with the appointment - public catering, utility; for use for catering for employees.
At the first address (hereinafter referred to as room No. 1) - non-residential premises, with a total area of 76 m2, consisting of three premises: a sink, a utility room-pantry, production room with cooktops. These areas are used for the production of culinary products and confectionery and implementation to employees of the organization.
To expand the sales of finished products, I signed a lease agreement for non-residential premises at the third address (room No. 3), with an area of 9.6 m, with the appointment - "buffet, functional use - catering".
In the inventory and title documents attached to the lease agreements, the area of the visitor service hall is not allocated in any agreement.*
At the same time, a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.*
In accordance with the Classification of public catering establishments (GOST R 50762-2007), approved by order of Rostekhregulirovanie N 475-st dated December 27, 2007 (hereinafter referred to as the Classification), a buffet is a public catering establishment located in residential and public buildings, selling with consumption on the spot a limited range of catering products from semi-finished products high degree readiness, including cold dishes, snacks, hot, sweet dishes of simple preparation, flour culinary, bakery and confectionery products and purchased goods.
According to paragraph 4.1 of this Classification, buffets are classified as enterprises that organize the sale of catering products (with possible consumption on the spot) along with culinary shops, cafeterias, and small retail trade network enterprises.
In this regard, for the purposes of Chapter 26_3 of the Code, entrepreneurial activity for the manufacture and sale of culinary products of own production through a buffet, bar counter, etc. is recognized as a public catering service carried out through public catering facilities that do not have a customer service hall, and can be transferred to payment of a single tax on imputed income for certain types of activities.
In this case, to calculate the amount of a single tax on imputed income for certain types of activities, the physical indicator "Number of employees, including an individual entrepreneur" is used with a base income of 4,500 rubles per month. ”*
Sincerely,
Svetlana Sharipkulova, expert of BSS System Glavbukh.
Answer approved by Varvara Abramova,
leading expert of BSS "System Glavbukh".
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According to Article 346.27 of the Code, public catering services for the purposes of Chapter 26.3 of the Code include services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. At the same time, a public catering facility that does not have a visitor service hall is recognized as a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar catering outlets. Do we understand correctly that in order to meet the parameters of a catering facility that does NOT have a service hall it is necessary to create the possibility of eating food on the spot, BUT at the same time not to have a hall where this food will be consumed. do we understand correctly that the place where food will be consumed should not be leased (or owned) by LLC, but adjacent to the leased property in order to avoid the risk of "withdrawal" from UTII
The taxpayer has the right to apply UTII when providing public catering services in facilities not having customer service rooms. At the same time, for the purposes of UTII, the activities of a catering facility that does not have a hall for serving visitors should provide for the creation of conditions for the consumption of purchased products on the spot. From the numerous clarifications of regulatory authorities on the issue of determining the purpose of the object in which activities are carried out on UTII (see, for example, How to determine the area of \u200b\u200bthe trading floor for UTII purposes), it follows that such an appointment is determined on the basis of inventory and title documents. That is, in the situation under consideration, the place of eating in such documents should not be designated as a “visitor service hall”.
If there is a room in the used building, according to the title and inventory documents, defined as a "visitor service hall", then the claims of the regulatory authorities are not excluded. In this case, the object should be defined as not having (having) a service hall, taking into account the isolation of the used premises. Namely: the presence of clear boundaries between food facilities, whether there are common entrances and utility rooms between the facilities, whether the facilities are serviced by the same staff and the same cash registers etc.
What types of catering services are subject to UTII
Composition of catering services
An organization providing catering services in a municipality where UTII is allowed for such activities may apply this special tax regime.
UTII covers a set of public catering services:
- for the manufacture of culinary products and (or) confectionery;
- creating conditions for the consumption and (or) sale of finished culinary products, confectionery and (or) purchased goods;
- spending leisure time.
Situation: what applies to leisure services when calculating UTII from activities for the provision of catering services
Leisure services in the calculation of UTII include entertainment for visitors to catering.
Since 2017, entertainment events that are held in restaurants, cafes and other catering outlets are classified directly by OKPD2 as catering services (code 56.10.11). The legislation does not specify the composition of entertainment events. Typically, these activities include:
- music services, concerts, quizzes, variety shows and video programs;
- providing board games, bowling, billiards, etc.
The organization of such entertainment events for visitors to public catering for the purpose of applying UTII is recognized as an activity in the field of public catering, subject to the simultaneous fulfillment of two conditions:
- leisure services are provided in the same premises as the catering services themselves (letters of the Ministry of Finance of Russia dated February 3, 2009 No. 03-11-06 / 3/19, dated February 9, 2006 No. 03-11-04 / 3 /75). Moreover, if, for example, billiards is separated from the bar by a light partition and visitors can go there with drinks and food, it is considered that leisure services (billiards) are provided in the catering premises (letter of the Ministry of Finance of Russia dated August 31, 2006 No. 03-11-04 /3/399);
- entertainment is not a separate type of activity of the organization, subject to taxation under other tax regimes.
Situation: does the sale of alcoholic beverages and cigarettes in a cafe apply to catering services when calculating UTII
UTII payers
UTII can be paid from catering services:
- organizations (entrepreneurs) that carry out this activity through visitor service halls, the area of which does not exceed 150 square meters. m for each item. For example, cafes, restaurants, canteens, snack bars, bars;
- organizations (entrepreneurs) that organize meals for visitors in facilities that do not have visitor service halls. These include kiosks, tents, as well as culinary shops (departments) at restaurants, bars, cafes, canteens, eateries, etc.
The chief accountant advises: if it is profitable for an organization to use UTII, and the area of \u200b\u200bthe customer service hall exceeds 150 sq. m, try to reduce this figure. For example, part of the premises can be rented out.
Leased areas do not have to be taken into account in the calculation limit value, to which the use of UTII is limited, and the organization will be able to switch to this tax regime (letter of the Ministry of Finance of Russia dated November 25, 2004 No. 03-06-05-04 / 57). However, rental income will have to pay taxes in accordance with the general or simplified taxation system.
In addition, UTII can be used by educational, medical and social institutions that receive income from the provision of catering services.
An exception to this rule is catering services that simultaneously meet the following criteria:
- are prerequisite the functioning of such institutions (for example, providing food for patients who are in hospitals, or children attending preschool educational institutions);
- find themselves in facilities with a visitor service hall with an area of not more than 150 square meters. m;
- are provided directly by the institution itself (cooking food and creating conditions for its consumption is provided by the employees of the institution).
If educational, medical or social institution provides meals to its employees for a fee (for example, doctors, educators or technical staff), then such activities are also not transferred to UTII. Depending on the applicable taxation system, income tax or a single tax with simplification must be paid on the income received.
This procedure follows from the provisions of subparagraphs, paragraph 2, as well as subparagraph 4 of paragraph 2.2 of Article 346.26 of the Tax Code and is confirmed in letters from the Ministry of Finance of Russia dated October 28, 2009 No. 03-11-06 / 3/255, dated October 26, 2009 No. 03-11-06/3/251 .
When providing catering services, payers of the unified agricultural tax who sell products of their own production through catering facilities are not entitled to apply UTII (clause 2.1 of article 346.26 of the Tax Code of the Russian Federation).
Conditions for the use of UTII
It is possible to use UTII in the provision of catering services, regardless of what form of settlement with the visitor the organization (entrepreneur) uses. It can be cash, non-cash, using plastic cards, or a mixed form (letters of the Ministry of Finance of Russia dated December 24, 2007 No. 03-11-04 / 3/516 and dated February 22, 2007 No. 03-11-05 / 34 ).
It also does not matter who orders and pays for services - individuals, organizations or entrepreneurs (letter of the Ministry of Finance of Russia dated August 9, 2013 No. 03-11-06 / 3 / 32245). So, it is possible to apply UTII even if the organization provides catering services on the basis of a state or municipal contract (letter of the Ministry of Finance of Russia dated May 21, 2013 No. 03-11-11 / 17969).
Situation: whether the activities of an organization that provides catering services in two cafes fall under UTII. The area of halls of service of visitors: in one cafe - 70 sq.m. m, in the other - 200 sq. m.
It does, but only for one object.
The right of an organization to pay UTII when providing catering services through facilities with an area of \u200b\u200bno more than 150 square meters. m does not depend on whether it conducts similar activities through objects whose area exceeds the specified limit (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation). Therefore, from the activities of the cafe, in which the area of \u200b\u200bthe customer service hall is 70 square meters. m, pay UTII.
Provision of catering services through facilities with an area of more than 150 sq. m is not subject to transfer to UTII. Consequently, from the activities of the second cafe, taxes must be paid according to the general taxation system or according to simplified taxation (clause 7 of article 346.26, clause 4 of article 346.12 of the Tax Code of the Russian Federation). A similar point of view is stated in the letter of the Federal Tax Service of Russia dated March 9, 2005 No. 22-1-12 / 315.
Situation: Do hot food delivery services fall under UTII? own production on consumer orders (offices, residential premises, etc.)
No, they don't. In terms of their content, such services do not meet the requirements that tax legislation imposes on activities in the field of catering and retail trade.
Organizations providing catering services can apply UTII only under certain conditions. They are given in subparagraphs and paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. So, UTII can be paid by public catering organizations with a service hall area of \u200b\u200bno more than 150 square meters. m or selling food products through facilities that do not have a customer service hall. The latter include kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars, etc. products on site. Offices, residences and other similar places specified in orders for the delivery of hot meals cannot be recognized as catering facilities. Thus, the delivery of hot meals at the location of customers (to offices, to homes) does not comply with the conditions for the use of UTII in the provision of catering services.
It should be noted that for the purposes of UTII, the sale of products of own production retail i is not recognized (). Therefore, even if we consider the sale of food at the location of customers as a retail sale of goods, a general or simplified taxation system should be applied to such activities.
Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06 / 3/24936, dated May 2, 2012 No. 03-11-06 / 3/29.
The chief accountant advises: there are arguments that allow organizations to apply UTII in relation to services for the delivery of hot meals of their own production at the location of customers. They are as follows.
UTII covers the totality of such types of public catering services as:
- services for the manufacture of culinary products and (or) confectionery;
- services for creating conditions for the consumption and (or) sale of finished culinary products, confectionery and (or) purchased goods;
- leisure services.
This is stated in the Tax Code of the Russian Federation.
Integral part activities for the provision of catering services may be the delivery of finished culinary products to customers at their location. If the provision of such services is provided for by contracts concluded by a catering organization, then they are also subject to UTII (subject to other conditions). Some arbitration courts recognize the legitimacy of this approach (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of April 14, 2009 No. F04-2196 / 2009 (4457-A67-19)).
From the article of the Glavbukh magazine, No. 3, imputation 2015
How to determine the area of \u200b\u200bthe trading floor taken into account when calculating UTII
Situation No. 3. Trade is conducted through several premises located in the same building
Consider this situation: you are a retailer across several trading floors which are located in the same building on the same or even different floors. How, in this case, to calculate UTII - separately for each trading floor or in total for all? According to regulatory authorities, the answer to this question depends on how your documents are drawn up.
If, according to inventory documents, trading floors belong to one store or pavilion, then UTII should be calculated based on the total area of \u200b\u200bthese rooms. Moreover, the fact that for each trading floor you, for example, have a separate lease agreement, does not matter. This is stated in the letters of the Ministry of Finance of Russia dated November 03, 2011 No. 03-11-11 / 274, dated March 31, 2011 No. 03-11-06 / 3/38 and the Federal Tax Service of Russia dated July 2, 2010 No. ШС-37-3 / 5778@ .
If, according to the inventory documents, the trading floors themselves are shops or pavilions, that is, independent objects of trade, UTII should be calculated for each trading floor separately (letters of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-11 / 166 and dated February 1, 2012 No. 03-11-06/3/5).
However, the judges believe that when deciding on the summation of the areas of trading floors, it is wrong to be guided by information only from inventory documents. It is necessary to pay attention to the isolation of the premises. Namely: the presence of clear boundaries between the trading floors, are there common entrances and utility rooms between the trading floors, are the trading floors serviced by the same staff and the same cash registers, etc. 05/07/2013 No. F09-3357 / 13 and dated 02/01/2013 No. F09-14174 / 12, Federal Antimonopoly Service of the Moscow District dated 06/13/2012 No. A41-25374 / 11.
When determining the area of several premises in one building for the purpose of paying UTII, you, of course, can be guided by title documents. However, we still advise you to separate the rooms from each other. And then to conduct an unscheduled technical inventory, the result of which would be the selection of two retail facilities in the inventory documents.
EXAMPLE 2.
Calculation of UTII, if the activity is carried out through several trading floors. Fasol LLC is engaged in retail trade in food and household goods through a store and pays UTII. The company leased two trading floors in the same building on the basis of different lease agreements. The area of one trading floor, where the grocery department is located, is 60 sq. m, another trading floor where household goods are traded - 55 sq. m. Trading rooms are located on different floors of the building, but have a common entrance, premises for receiving and storing goods and staff. According to data sheet and certificate state registration the rights to the real estate object trading floors belong to one object of trade. We calculate the amount of UTII, which must be transferred to the budget based on the results of the first quarter.
Based on the inventory documents, the trading floors belong to one retail facility. In addition, these trading floors have no signs of isolation.
Accordingly, when calculating UTII, it is necessary to take into account the total area of rented trading floors. That is, the value of the physical indicator "sales area (in square meters)" will be 115 square meters. m (60 sq. m + 55 sq. m).
The value of the coefficient K 2 in the municipality where the organization conducts retail trade is 1.
The amount of UTII, which the company must pay for the first quarter of 2015, will be 167,484 rubles. .
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According to paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, “imputation” includes activities in the provision of catering services through catering facilities with a customer service hall of no more than 150 sq. m. To such catering facilities on the basis of Art. 346.27 of the Tax Code of the Russian Federation includes restaurants and cafes. Accordingly, if an organization or an individual entrepreneur provides catering services through a restaurant or cafe, the area of \u200b\u200bthe customer service hall in which does not exceed 150 sq. m, then they can switch to paying a single tax on imputed income.
Note. Organizations and entrepreneurs providing catering services must register as tax authorities at the place where such services are provided (clause 2, article 346.28 of the Tax Code of the Russian Federation).
Terms. Restaurant- a public catering establishment with a wide range of dishes of complex manufacture, including custom-made and signature dishes and products, alcoholic, soft, hot and other types of drinks, flour confectionery and bakery products, tobacco products, purchased goods, with a high level of service and, as a rule, combined with the organization of recreation and entertainment.
Cafe- a public catering enterprise for organizing catering and recreation for consumers with the provision of a limited range of public catering products compared to a restaurant, selling branded, custom-made dishes, products, alcoholic and non-alcoholic drinks.
This is stated in Art. 346.27 of the Tax Code of the Russian Federation and GOST R 50762-2007, approved by the Order of Rostekhregulirovanie dated December 27, 2007 N 475-st.
However, to switch to this special mode, fulfillment of this condition alone is not enough. There are others. Firstly, an organization or an individual entrepreneur must comply with the requirements of clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation. Secondly, in municipal area, urban district or in the city of federal significance, where the restaurant or cafe is located, in relation to the specified type of activity was introduced. Thirdly, public catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must be owned by an organization or individual entrepreneur or be transferred to them for use under a lease or other similar agreement (Letter of the Ministry of Finance of Russia dated 03.20.2007 N 03-11-04 / 3/72 and the Resolution of the FAS West Siberian District dated July 26, 2007 N F04-5208 / 2007 (36853-A81-29)).
What is meant by catering services?
In accordance with Art. 346.27 of the Tax Code of the Russian Federation public catering services in order to pay a single tax on imputed income services are recognized for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Services for the production and sale of beer, alcoholic products (drinking spirits, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials) are not included in public catering services.
At the same time, what should be understood by culinary products and confectionery, in Ch. 26.3 of the Tax Code of the Russian Federation is not specified. So, given the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let's turn to GOST R 50647-94 "Public catering. Terms and definitions" and GOST R 53041-2008 "Confectionery and semi-finished confectionery products. Terms and definitions".
Note. GOST R 50647-94 and GOST R 53041-2008 were approved respectively by the Decree of the State Standard of Russia dated February 21, 1994 N 35 and the Order of Rostekhregulirovanie dated December 15, 2008 N 402-st.
They say that a culinary product is a set of dishes, culinary products and culinary semi-finished products, and a confectionery product is a multicomponent food product, ready to eat, having a certain predetermined shape, obtained as a result of technological processing of the main types of raw materials (sugar, flour, fats, cocoa products), with or without food ingredients, food additives and flavors. Confectionery is divided into the following groups: chocolate, cocoa, sugary confectionery, flour confectionery.
Thus, if culinary products and (or) confectionery products are sold to visitors in a restaurant or cafe, then an organization or an individual entrepreneur can apply a taxation system in the form of UTII in relation to this type of activity.
At the same time, it should be noted that in order to classify activities as public catering services, the implementation of one sale of culinary products and (or) confectionery products is still not enough. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products have been created in the catering facility. Not only regulatory authorities agree with this position, but also judges (Letters of the Ministry of Finance of Russia dated 01.07.2009 N 03-11-09 / 233, dated 01.26.2009 N 03-11-06 / 3/10, dated 07.21.2006 N 03 -11-04/3/359 and the Decree of the Federal Antimonopoly Service of the Volga District of March 11, 2009 in case N A12-11657/2008).
Now consider several situations in which questions may arise in choosing a taxation system.
If the production and sale of culinary products are carried out in different places
Claims from the regulatory authorities in this case, although they take place, are not substantiated. This is due to the fact that in order to recognize the activities of catering services Ch. 26.3 of the Tax Code of the Russian Federation does not establish such a requirement as the sale of culinary products and confectionery products in the same place where they were produced. The main thing is that these products are sold through their own service network (Resolution of the Federal Antimonopoly Service of the West Siberian District of March 30, 2010 in case N A27-10571 / 2009).
Thus, if culinary products and (or) confectionery products are sold through kiosks, tents and culinary shops (departments) operating at a restaurant or cafe, then such activities are recognized as catering services.
If a cafe (restaurant) delivers its products to customers
Today, many restaurants (cafes) have small halls and cannot serve a large number of guests. Therefore, along with cooking, they often carry out delivery ready meals. In this regard, the question arises: will such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation to be recognized as catering services? Since in this case conditions are not created for the consumption of manufactured products directly in the catering facility, entrepreneurial activity related to the delivery of ready-made meals to consumers does not correspond to the concept of "catering services" established by Art. 346.27 of the Tax Code of the Russian Federation, and cannot be transferred to the payment of UTII. Delivery-related transactions should be taxed under the general taxation system or the USN (Letters of the Ministry of Finance of Russia dated 10.12.2010 N 03-11-06 / 3/166, dated 12.07. dated 13.05.2010 N 03-11-11/133).
By the way, the sale of culinary products to take away, that is, without the consumption of these products on the spot, will also not be included in catering services for the purpose of paying UTII (Letter of the Ministry of Finance of Russia dated 06.12.2006 N 03-11-04 / 3/528).
Sale of purchased goods
In cafes and restaurants, in addition to products of their own production, purchased goods are often sold. To what kind of "imputed" type of activity should such a sale be attributed - to retail trade or catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 17123/08 dated June 23, 2009 indicated that the sale of acquired food products retail through a public catering organization is an activity for the provision of public catering services. And the regulatory authorities attributed to catering services the sale of not only food, but also non-food items. For example, in Letters No. 03-11-04/3/148 dated March 24, 2008 and No. 03-11-04/3/170 dated May 22, 2007, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through catering facilities refers to catering services and can be transferred to the payment of UTII.
Note that if ready-to-use non-alcoholic drinks and cocktails (milk, sour-milk, fermented, fruit, etc.) purchased for subsequent sale in the manufacturer’s packaging and packaging are sold through retail outlets, then this entrepreneurial activity is retail trade for the purpose of paying UTII (Letter Ministry of Finance of Russia dated December 17, 2009 N 03-11-09 / 403).
Sale of alcoholic products
As is known, by implementing alcoholic products on the territory of the Russian Federation, companies should be guided by the norms of the Federal Law of November 22, 1995 N 171-FZ "On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products" and the Rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of 19.01.1998 N 55.
Based on them, documents for alcoholic products (waybills and certificates to them, certificates of conformity and quality certificates) should be located directly in point of sale. The seller must be ready to present them at the first request of the buyer or the regulatory authority. This is also evidenced by arbitrage practice(Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 12, 2010 in case N A29-11272 / 2008).
As for the "imputed" public catering, it includes the sale in restaurants and cafes of only purchased alcoholic beverages and beer both in the packaging and packaging of the manufacturer, and without it (Letters of the Ministry of Finance of Russia dated 07.30.2009 N 03-11-06 / 3/199, dated 06.16. 2007 N 03-11-04/3/497). For more information on the taxation of the sale of alcoholic products, see Table. one.
Table 1. Taxation of the sale of alcoholic products shares
|
Kind of activity |
Taxation system |
|
Production of alcoholic products |
This type of activity is not |
|
Sale of alcoholic products |
|
|
Implementation via object |
|
|
Sales through retail |
This type of activity is |
Production of cocktails and soft drinks
Production and sale of non-alcoholic drinks and cocktails, except for phyto-cocktails obtained by mixing the relevant ingredients immediately before use in restaurants and cafes, are classified as catering services and are subject to taxation in the form of UTII.
Thus, freshly squeezed juices are produced by mechanical cooking of fruits and vegetables to give them new properties, which makes them suitable for consumption in the form of drinks. If subsequently these juices are sold through public catering facilities, then such activities are recognized as public catering services and transferred to the payment of UTII (Letter of the Ministry of Finance of Russia dated 04.28.2007 N 03-11-05 / 85).
But the preparation of teas, herbal cocktails, infusions, decoctions and other non-alcoholic drinks plant origin, used by visitors as strengthening medical drugs, according to the Ministry of Finance of Russia, does not apply to public catering services (Letter of December 17, 2009 N 03-11-09 / 403). This is due to the fact that, in accordance with the All-Russian classifier of species economic activity, products and services (OKDP) production and consumption of drinks with the use of medicinal plant materials are phytotherapy services (code 8512503), which must be provided by polyclinics and private doctors.
Note. OKDP approved by the Decree of the State Standard of Russia of 08/06/1993 N 17.
The sale of oxygen cocktails will also be taxed under the general regime or the simplified taxation system. Let's explain why. According to Appendix N 1 to the Nomenclature classifier of medical devices and medical equipment (medical devices), approved by the Order of Roszdravnadzor dated November 9, 2007 N 3731-Pr / 07, special medical equipment is used to prepare oxygen cocktails, namely an apparatus for preparing singlet-oxygen mixtures (cocktails) (code 168 4408). In addition, the State Register of Medicines of Roszdravnadzor defines the purpose of use and the recipe for an oxygen cocktail. Thus, an oxygen cocktail is recognized as a drug.
Organization of leisure in a cafe
Very often, the services of restaurants and cafes include activities to organize the leisure of visitors. And what about leisure services for the purpose of paying a single tax on imputed income? Let's turn to All-Russian classifier services to the population OK 002-93, approved by the Decree of the State Standard of Russia dated 06.28.1993 N 163. According to its provisions, leisure services include organizing music services, holding concerts, variety shows and video programs, providing newspapers, magazines, board games, slot machines, billiards. A similar opinion is shared by the financial department (Letter of the Ministry of Finance of Russia dated August 31, 2006 N 03-11-04 / 3/399).
Note. The organization of leisure is not a mandatory criterion for classifying restaurants and cafes as UTII payers.
Take note. Payment for the public performance of musical works
So, restaurants and cafes, along with catering services, can provide leisure services for their visitors. Moreover, in relation to restaurants and cafes of the luxury class, the presence of a stage in which is a mandatory requirement, live music cannot be separated from public catering services (GOST R 50762-2007 "Public catering services. Classification of public catering establishments" approved by the Order of Rostekhregulirovanie dated December 27 .2007 N 475-st). Therefore, charging a separate fee for live music in these catering facilities is illegal.
It is worth noting that in other restaurants and cafes, charging for live music is a direct violation of paragraph 2 of Art. 16 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights", since the opportunity to use public catering services (ordering dishes) is made dependent on payment for live music.
An additional fee may be charged only for those services that the consumer can avoid without giving up the catering service. Therefore, when charging an additional fee for the public performance of musical works, if the visitor refuses to pay for this service, he must be offered another hall for the consumption of the ordered products.
However, for the recognition of leisure activities as catering services, it is not enough just to provide the above services. It is also necessary to take into account where the conditions for this are created (Table 2).
Table 2. Application of UTII in relation to leisure activities
|
Room Features |
Kind of activity |
Taxation system |
|
Venue for holding |
Activity |
Income received from |
|
Site visitors |
Activity |
Activity |
Determine the area of the customer service hall
As you know, a modern restaurant or cafe often includes not only a hall for the consumption of cooked products, but also a dressing room, many corridors, a kitchen, a billiard room, a bowling alley, a dance floor or a stage. Therefore, "imputers" often have a question about which premises are included in the area of the visitors' service hall when calculating UTII in relation to the provision of catering services. Let's try to figure it out.
According to Art. 346.27 of the Tax Code of the Russian Federation, the area of \u200b\u200bthe visitor service hall is understood as area of specially equipped premises(open areas) of a public catering facility intended for consumption finished culinary products, confectionery and (or) purchased goods, as well as for leisure. That is, areas where food consumption by visitors and their leisure activities (kitchen, places for serving dishes, utility rooms, etc.) are not provided for should not be taken into account in the area of \u200b\u200bthe visitor service hall (Letters of the Ministry of Finance of Russia dated 03.02.2009 N 03-11 -06/3/19 and dated 03/21/2008 N 03-11-04/3/143).
In order to determine the indicated area, one should use the inventory and title documents (Article 347.27 of the Tax Code of the Russian Federation).
Recall that inventory and title documents include any documents available to the taxpayer containing information about the purpose, design features and layout of the premises of such an object, as well as information that confirms the right to use this object. This can be both a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, as well as a lease (sublease) agreement for non-residential premises or its part (s), permission for the right to serve visitors in an open area and many others. the documents.
Thus, if the area of the visitor service hall is allocated in the documents, then it is this area that must be taken into account when calculating the single tax on imputed income. If a restaurant or cafe uses a smaller area than indicated in the documents, then UTII can be calculated from the actual area used. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to conduct a technical inventory and make appropriate changes to the documents. That is, clearly indicate in them exactly what area is intended for food consumption and leisure activities for customers (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06 / 3/8).
Note. A similar opinion is shared by the judges (Resolutions of the Federal Antimonopoly Service of the West Siberian District of March 29, 2010 in case N A45-13412 / 2009, FAS of the Volga District of July 15, 2010 in case N A12-20984 / 2009 and FAS Central District dated December 19, 2007 in case N A36-1291 / 2007).
By the way, according to the arbitrators, taxpayers can confirm the actual use of the area of the catering facility with such documents as lease agreements, acts on redevelopment, repair or reconstruction, estimates of work performed, plans for leased premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 08.10.2010 in the case N A27-673 / 2010 and the Federal Antimonopoly Service of the North Caucasus District dated January 26, 2010 in case N A63-5939 / 2009-C4-17).
When the Leisure Area is Included in the Visitors Hall Area
So, according to Art. 346.27 of the Tax Code of the Russian Federation, the area for leisure activities should be taken into account when determining the area of the service hall. However, this provision does not always apply. If the premises intended for the provision of leisure services, structurally isolated from the premises in which public catering services are directly provided, then the area of such premises not taken into account in the area of the visitors' service hall(Letters of the Ministry of Finance of Russia dated March 26, 2010 N 03-11-06 / 3/46, dated April 15, 2010 N 03-11-06 / 3/60 and dated August 31, 2006 N 03-11-04 / 3/399).
Thus, if, for example, a billiard room is separated from the customer service hall where food is consumed by partitions and visitors cannot eat there, then the area intended for playing billiards is not taken into account in the area of the customer service room.
Example 1 . OOO "Magnolia" provides catering services through the restaurant, which belongs to him on the right of ownership. The area of the restaurant, according to the inventory and title documents, is 185 square meters. m, of which the kitchen occupies 17 sq. m, utility rooms - 19 sq. m, cashier's place and showcase - 5 sq. m. Are catering services subject to the taxation system in the form of UTII in this case? If so, what area of the visitor service hall should be taken into account when calculating UTII?
Solution
In accordance with par. 20 st. 346.27 of the Tax Code of the Russian Federation, restaurants are catering facilities that have a customer service hall. Therefore, in order to apply UTII, it is necessary to have a visitor service hall of no more than 150 sq. m.
In accordance with the lease agreement, the entire occupied area is one catering facility. But since some of the premises are not used for eating and spending leisure time (kitchen, utility rooms, cashier's place and shop windows), the area of the visitors' service hall will be 144 sq. m (185 sq. m - 17 sq. m - 19 sq. m - 5 sq. m). Thus, in this case, the restaurant has the right to switch to a taxation system in the form of UTII.
UTII payable will be calculated on the basis of the physical indicator "the area of the visitor service hall (in square meters)" in the amount of 144 square meters. m.
If the restaurant (cafe) has several halls for serving visitors
In practice, such situations, when a restaurant or cafe uses several customer service halls to provide catering services, are quite common. How to determine the physical indicator in this case?
Based on the provisions of paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the area of \u200b\u200bthe hall or halls for serving visitors must be determined as a whole for the catering facility.
Thus, if a restaurant or cafe has several halls for serving visitors, then when calculating UTII, the total area of \u200b\u200bthese halls will be taken into account (Letters of the Ministry of Finance of Russia of 30.04.2009 N 03-11-06 / 3/116, of 06.27.2008 N 03-11 -04/3/300 and dated 03/06/2007 N 03-11-04/3/63).
When considering disputes, judges accept the following circumstances as evidence that catering services are provided through one facility with several halls. Namely: the visitor service halls have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated February 11, 2010 in case N A26-3172 / 2009 and the Federal Antimonopoly Service of the Moscow District dated 10/17/2007 No. КА-А41/9776-07.
If catering services are provided through several catering facilities, each of which has its own customer service hall, then when calculating UTII, the area of the customer service hall must be considered separately for each facility. The presence of several catering facilities can be established on the basis of inventory and title documents (Letter of the Ministry of Finance of Russia of March 30, 2007 N 03-11-04 / 3/98 and Resolution of the Federal Antimonopoly Service of the Volga District of June 16, 2009 in case N A57-16468 / 2008).
Example 2 . Appetite Center LLC, which provides catering services, owns a restaurant, on one floor of which there is a visitor service hall with an area of 148 sq. m, and on the other - an area of 63.7 sq. m. According to the inventory and title documents, these premises have a single entrance, a common kitchen, and common utility rooms. Can an organization switch to a taxation system in the form of UTII?
Solution
Since in this case, according to the inventory and title documents, the customer service rooms are located in one restaurant and have a single entrance, a common kitchen, and single utility rooms, for the purposes of applying the taxation system in the form of UTII, the area must be determined in total for two service rooms.
Thus, the total area of the customer service hall in the restaurant LLC "Center of Appetite" is 211.7 square meters. m (148 sq. m + 63.7 sq. m), that is, exceeds the established limit of 150 sq. m. m. Accordingly, the organization in relation to catering services is not entitled to switch to the payment of UTII.
We calculate the amount of the single tax
For activities related to the provision of catering services through restaurants and cafes, physical indicator is the area of the visitor service hall(in square meters) and the basic yield is set at 1,000 rubles. per month per square meter.
Example 3 . Let's use the conditions of example 1 and assume that the company provides catering services on the territory of the city of Velikiye Luki. Calculate the amount of UTII payable for the 1st quarter of 2011.
Solution
In 2011, the value of K1 is 1.372. The value of K2 in the territory of Velikiye Luki for this type of activity is 0.77.
The tax base for UTII for the 1st quarter of 2011 is 456,382.08 rubles. . The amount of the calculated UTII will be 68,457.31 rubles. (456,382 rubles x 15%).
By the way, the company has the right to reduce the amount of UTII payable by the amount of paid insurance premiums and paid sickness benefits, but not more than 50%.
UTII cafe , like other catering establishments, can be applied subject to certain requirements established in the Tax Code. At the same time, use it in your UTII cafe many private entrepreneurs want, because a single tax replaces several other tax liabilities at once.
Characteristics of a catering enterprise as an economic entity
One of the activities that fall under the UTII regime is the provision of catering services.
The list of objects that belong to public catering enterprises is quite wide. These can be both stationary and mobile outlets with and without dining halls. At the same time, it is important for such companies to comply with the requirements for equipment and impeccable compliance with sanitary standards. In connection with the latter circumstance, which is associated with the use of food products sold after processing to customers, they are constantly checked by the relevant services.
In addition to ready-made meals, cafes and restaurants often sell alcoholic products, drinks, and offer an entertainment program.
The use of UTII in catering
If a businessman is determined to apply in his restaurant or UTII cafe, he needs:
- register with the IFTS;
- write and submit an application for the application of a special regime;
- notify Rospotrebnadzor of the desire to start work.
At the same time, in order to apply the special regime, the basic requirements for such activities must be met:
- the presence of a room equipped for eating with an area of \u200b\u200bno more than 150 square meters. m, received in ownership or under a lease agreement;
- the implementation of cooking is allowed only through their halls;
- the number of employees should not exceed 100 people.
In addition, there are some features of the calculation of the area due to the availability of places for leisure and entertainment. In particular, if they are separated from the dining area by partitions (walls), they are not included in the calculation, and if areas for various purposes are actually combined, they all participate in the calculation of the area.
NOTE! The physical indicator established by the Tax Code of the Russian Federation for the provision of catering services in the presence of a hall for service is 1 sq. m. The basic yield is approved as 1 thousand rubles. from sq. m.
We also note that in order to apply UTII, it is necessary that a legislative act be approved in the region that allows the use of this special regime for catering activities.
The use of a single tax on imputed income at public catering enterprises allows you to save a lot on budget payments, because UTII replaces VAT, income tax, and in certain cases property tax. However, to use the special mode, you must meet a number of criteria, which we discussed in this article.
From 01.01.2021 on the territory Russian Federation the special tax regime is canceled - the taxation system in the form of a single tax on imputed income for certain types of activities (UTII)
UTII taxpayers can switch to the following tax regimes:
General system of taxation
Simplified system
Taxation
patent system
Taxation (only for sole proprietors)
Filling out an application for deregistration for UTII, in connection with the transition to another taxation system -
2 500 rub
we draw up documents for deregistration of UTII for you, you submit them to the IFTS yourself
Deregistration according to UTII, in connection with the transition to another "turnkey" taxation system -
8 000 rub
we draw up documents for the transition to UTII and independently submit them for registration with the Federal Tax Service
How to Calculate Catering Tax
with UTII in 2020? How to switch to UTII?
What is public catering (public catering)?
Public catering is a service for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the sale and (or) consumption of products on the spot, as well as conditions for leisure activities (Article 346.27 of the Tax Code of the Russian Federation). Manufacturing involves mixing products (eg preparing salads, sandwiches) and/or modifying their original properties (eg frying frozen convenience foods or fresh meat). This is what catering differs from the sale of finished products at retail (letter of the Ministry of Finance of the Russian Federation dated 04.28.07 No. 03-11-05 / 85). And leisure services include organizing music services, holding concerts, variety shows and video programs, organizing board games (for example, billiards), etc.
Who is the UTII payer for public catering?
Tax payers are individual entrepreneurs and organizations that own or lease premises intended for running a catering business and use them for commercial purposes.
Entrepreneurs and companies that provide catering services through public catering facilities can be transferred to the payment of a single tax on imputed income.
having a visitor service hall (the area of the premises should not exceed 150 sq. m)
without a customer service hall
At the same time, the public catering facility must belong to the taxpayer on the basis of ownership or be provided to him for use under a lease agreement or other similar agreement (letter of the Ministry of Finance of the Russian Federation dated 03.20.07 No. 03-11-04 / 3/72).
Restrictions on the use of UTII
Taxpayers are not entitled to work on the “imputation”
producing and selling their own alcoholic beverages
delivering food products to customers at home or in the office (letters of the Ministry of Finance of the Russian Federation dated July 25, 07 No. 03-11-04 / 3/295)
Catering facility with service hall
An object of a public catering organization with a visitor service hall is a building (part of it) or a structure intended for the provision of catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery, purchased goods and leisure activities. This category includes restaurants, bars, cafes, canteens and eateries (paragraph 20 of article 346.27 of the Tax Code of the Russian Federation).
If the taxpayer provides catering services to visitors in the service hall, then when calculating UTII, a base yield of 1,000 rubles per month should be applied. At the same time, the physical indicator of profitability is the area of the customer service hall in square meters (clause 3 of article 346.29 of the Tax Code of the Russian Federation).
The area of the hall is understood as the area of a specially equipped room intended for the consumption of finished products, confectionery and purchased goods. The size of the area is determined on the basis of title and inventory documents. These include
documents containing the necessary information about the purpose, design features and layout of the premises
contract for the sale of non-residential premises
technical passport, plans, schemes, explications
lease agreement (sublease) of non-residential premises or part thereof
permission for the right to serve visitors in an open area and other documents
When determining the value of a physical indicator, it should be remembered that the area of the visitors' service hall includes only a place that is intended directly for eating and spending leisure time. Such premises as, for example, a kitchen, a place for distributing and heating finished products, a cashier's place, utility rooms, etc., should not be included in the area of \u200b\u200bthe customer service hall (letter of the Ministry of Finance of the Russian Federation dated 03.21.08 No. 03-11-04 / 3 / 143)
A catering facility may have several separate customer service halls. The Ministry of Finance in this situation recommends taking into account title and inventory documents. So, if according to the documents the objects are not separated, the premises are recognized as one object of the catering organization. The area of the service hall in such a situation is calculated in total for all premises. Otherwise, the area of the service hall should be calculated for each room separately (letters of the Ministry of Finance of the Russian Federation dated 30.03.07 No. 03-11-04/3/98, dated 08.02.07 No. 03-11-04/3/41).
When in one hall are conducted different types activities, for example, catering and retail services are provided, then when calculating the tax, the total area of \u200b\u200bthe premises is taken into account. This position is taken by specialists of the Ministry of Finance (letter of the Ministry of Finance of Russia dated 03.07.08 No. 03-11-04/3/311). Argument: Chapter 26.3 of the Tax Code does not provide for the distribution of the area of the trading floor (visitor service hall) when several types of activities are carried out on the same area. This means that in the described situation, the calculation of UTII for the provision of catering services is based on the total area of the customer service hall, and for retail trade - the total area of the trading floor.
Catering facility without a service hall
If a catering facility does not have products specially equipped for consumption, then it is recognized as a catering facility that does not have a customer service hall (Article 346.27 of the Tax Code of the Russian Federation). Such objects include kiosks, tents, culinary shops (sections, departments) and other similar public catering outlets. An example is the manufacture and sale of whites and pasties through a trailer on the market. Such activities relate to catering services that fall under UTII (letter of the Ministry of Finance of the Russian Federation dated February 20, 08 No. 03-11-05 / 36). Please note: from 2009, the sale through vending machines of goods or catering products (for example, coffee) made in these vending machines will be classified as retail ( the federal law dated July 22, 2008 No. 155-FZ).
Now the issue of taxation of such machines is controversial. So, from January 1, 2008, vending machines were included in the list of stationary trade objects that do not have trading floors (Article 346.27 of the Tax Code of the Russian Federation). However, the Ministry of Finance indicated: if through vending machine culinary products of own production are sold (soups, drinks made from dry ingredients and water), UTII is paid as when providing catering services through catering organizations that do not have a customer service hall (letters dated 03.28.08 No. 03-11-02 / 35, dated 12.05.08 No. 03-11-05/119).
When calculating a single tax on catering services without a customer service hall, a base income of 4,500 rubles per month should be applied (clause 3 of article 346.29 of the Tax Code of the Russian Federation) and a physical indicator - the number of employees, including an individual entrepreneur (clause 3 of article 346.29 of the Tax Code of the Russian Federation) .
Calculation of the amount of UTII tax
The tax rate is 15%. The tax is determined by multiplying the tax rate by the tax base, which is equal to
tax base for UTND = basic profitability * value of physical indicator * K1 * K2
Basic profitability - conditional monthly profitability established by the Tax Code
K1 - coefficient taking into account inflation
K2 - coefficient that takes into account the peculiarities of doing business (range of goods, seasonality, mode, work, etc.)
K2 is set by local authorities
K1 according to UTII for 2020
The deflator coefficient K1 for each year is set by the Ministry of Economic Development and published in Russian newspaper no later than November 20 of the previous year
Notice of transition to UTII in 2020
UTII is a single tax on imputed income. The use of the regime in which taxes are paid on the basis of imputed income is accompanied by the mandatory filing of an application with the tax authorities. In accordance with paragraph 3 of Art. 346.28 This must be done by both organizations and entrepreneurs within a period not exceeding 5 working days after the start of activities in this mode. For the date of registration, the data specified in the application will be accepted
Switching to UTII in 2020
The transition to the payment of a single tax is carried out voluntarily through the submission of an application for registration of an organization or individual entrepreneur as a UTII taxpayer to the tax authority. When calculating and paying UTII, the amount of income actually received does not matter, taxpayers are guided by the amount of income imputed to them, which is established by the Tax Code of the Russian Federation
UTII is designed to make life easier for individual entrepreneurs and LLCs, it provides for the exemption of entrepreneurs from a number of taxes, is voluntary and can be combined with other taxation regimes
Terms of payment of UTII tax
payment for the I quarter - until April 25 of the current year
payment for the II quarter - until July 25 of the current year
payment for the III quarter - until October 25 of the next year
payment for the IV quarter - until January 25 of the next year
Tax reporting. Deadlines for filing a tax return
Submitted 4 times a year, by the 20th day of the month following the end of the quarter
UTII tax reduction
Individual entrepreneurs and LLCs that do not have employees can completely reduce the amount of tax on paid insurance premiums, including 1% of the amount exceeding the limit of 300,000 rubles
Individual entrepreneurs and LLCs with employees can reduce the tax by no more than 50% of the amount of insurance payments
Accounting
Not maintained
Voluntary transfer of a taxpayer from UTII to other taxation regimes
From next calendar year
Transfer of the taxpayer from UTII to the simplified tax system, in case of loss of the right to use UTII
From next calendar month, following the month of the end of UTII
Call us and we will help you
we will calculate the cost of UTII for you
we will issue all documents in the Federal Tax Service of the Moscow Region for the transition to UTII
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