When calculating a single tax on imputed income payable by entrepreneurs engaged in retail trade in various goods, the question arises of how to correctly calculate the area of the sales area. It depends on the correct calculations whether you correctly determine the tax base for UTII.
It is necessary
Letter of the Ministry of Finance of the Russian Federation dated February 24, 2011 No. 03-11-11 / 43
Consider a specific business case, such as selling car parts and motor oils in the same retail space. The peculiarity of the situation is that engine oil is an excisable product and requires the use of a simplified taxation system (STS), and the sale of spare parts requires payment of UTII. It is required to calculate the area of the hall to determine the tax base for "imputation".
Determine which of the types of goods you sell are excisable. For them, the use of UTII is not allowed. In our example, this type of product includes motor oils.
Determine if your retail space meets the requirements for the property in terms of the possibility of applying a single imputed income tax. In accordance with the tax legislation UTII is applied to retail trade carried out through pavilions or shops with a sales area of no more than 150 sq. m (for each object of a trade organization).
Calculate the basic rate of return referred to in the title deeds as “sales area (in square meters)”. A part of a pavilion or store, which is occupied by equipment designed for displaying goods, demonstrating them, and making settlements with customers, should be referred to a trading floor. This also includes the space occupied by checkout points, workstations of personnel, as well as aisles for customers.
Do not take into account in the calculations the area occupied by administrative and utility rooms, as well as the premises where goods are received, stored, prepared for sale, that is, those areas where customer service is not provided.
Apply the above calculations to the layout of those goods that are subject to taxation under UTII. The procedure for the distribution of retail space, on which activities are simultaneously carried out, taxed in the manner of the simplified taxation system, is not determined by tax legislation. For the simplified tax system, only the cost results of the activity matter.