Retail space is a concept that anyone dealing with retail business deals with. According to the definition, the area of the sales area is considered that part of the store’s territory (pavilion or open trading floor) that is occupied for the calculation of goods, customer service and cash settlements with them, for cash registers and cash registers, as well as working places for staff and space for the passage of buyers.
Issues related to the area of the retail facility relate to the calculation of UTII and are relevant for those "chief executives" who are engaged in retail trade or catering. The area of the trading hall is the same physical indicator on the basis of which the single tax is calculated. Along with this term, the concepts of a trading place or the area of a trading place are used. It can sometimes be difficult to determine the status of a shopping facility and know exactly which of the mentioned physical indicators should be applied. The necessary instructions can be found in paragraph 3 of Article No. 346.29 of the Tax Code. Today we will try to clarify this issue on our own.
How is the calculation of retail space
The physical indicator, referred to as the area of the trading floor, is used in the case of sales by operating an object of a commercial stationary network that has a trading floor with dimensions less than 150 square meters. m. If there is no trading room, one of two indicators is used - the trading place (if its area is not higher than 5 square meters) or the area of the trading place, if any, more than 5 square meters.
For the proper application of UTII should clarify the question of where the retail sale of goods is allowed. Transfer of retail trade to "imputation" is carried out if it is maintained in objects related to a stationary trading network. In this case, the sales area is any building (structure or premises) that is intended or used for commercial activities. Currently regulated by article No. 346.27 of the Tax Code. You can learn about the purpose of the premises by looking at the title or inventory document. We are talking about a contract of sale or lease, technical passport, as well as plans, explications and schemes.
At first glance, it can be decided that imputed tax can be accrued not only on the area of shopping malls, but also applied to any premises where trade takes place. For example, to a warehouse or other non-trading premises. But according to the clarification of the Ministry of Finance, the sale of goods on such originally non-intended for trade areas is not transferred to UTII.
How is the floor space calculated
The tax code states that it should be determined in accordance with title and inventory documents. The situation is exactly the same with respect to the area of the trading place. Often, tax officials and entrepreneurs argue among themselves because of a mismatch between the actual area used for trade and the one indicated in the documentation.
The courts are of the opinion that the imputed tax should be calculated on the basis of the actually used square meters of this retail space. But if such a discrepancy is not confirmed by evidence, photographs or existing partitions (as well as other evidence), the court will decide in favor of the tax authorities.
Lease agreement: read carefully
Thus, when renting a room using for trading only part of it, make sure that the lease contains clear explanations regarding the actually exploited area. The imputed tax calculation does not include that part of the trading room that is leased or subleased. When calculating the area of the trading floor, the so-called auxiliary premises for administrative purposes and those that are used to store and receive goods are not taken into account.
If you physically isolate such premises from the trading floor, the number of claims in the event of verification will immediately decrease by an order of magnitude. In the event of a change in the size of the area or a change in its purpose, the manager should document this in order to avoid disagreements with the inspection bodies.
How to save money on the showroom
The exhibition hall can also be called trading - in the case of the sale of goods directly in it. Sometimes the demonstration of goods, payment and actual leave are made in different rooms. In this case, the tax will be calculated correctly, taking into account the total amount of floor space of the commercial premises.
Sometimes a specific entrepreneur (organization) sells goods simultaneously in several rooms located in the same building. For example, on the vast area of the shopping center - on its different floors or simply apart from each other. Then UTII is charged separately for each of them.
Let's talk about the area of the trading place
A retail space is not necessarily a huge store. Sales can also be conducted on a small patch called a trading place. What is included in the concept of the area of a trading place and how to determine it? The tax code does not give clear instructions on this subject. The Ministry of Finance believes that it is included in the calculation along with the territory where the goods are directly sold, the sum of all the areas of auxiliary premises. For example, in the case of a rental container, partially used for the sale of goods, and partially as a warehouse, tax is calculated from its entire area.
Thus, in some situations, it is more profitable for entrepreneurs if their sales premises have the status of a trading floor. Then the amount of tax can be reduced. Judicial practice contains many examples of disagreements about what is considered a trading floor and what is considered a trading place. In practice, they are guided by the presence of a certain space in which buyers have the opportunity to move between shelves with goods and make their choice.
What is the difference
Such a feature, by definition, cannot be inherent in a trading place, which most often looks like a counter or a display case with the goods laid out, from which the sale is made directly. The Federal Tax Service considers that in the case when the inventory or title documents of the premises do not indicate the status of the store or the pavilion or if there is no clear definition of part of the premises as a trading floor, then the mentioned object can be considered as belonging to a stationary trading network and does not have a trading floor.
Sometimes, on the entire market of retail space, shops or pavilions are exclusively referred to objects with a trading floor. That is, in the case of sales in the former warehouse, it is required to prove the status of the premises as a trading floor. At the same time, in a container-type pavilion, a trading floor is implied by definition, based on the mere word "pavilion".
Understand the concepts
A store is a building or a part of it specially equipped, the purpose of which is the sale of goods and the provision of services to customers. The store must be provided with premises not only for trading, but also for auxiliary, administrative and household purposes, as well as intended for acceptance, storage of goods and their pre-sale preparation.
Pavilions include a building with a trading floor and one or several workplaces.
In a situation of possession of a total sales area not exceeding 5 square meters. m, disputes about the use of a particular physical indicator are meaningless. The basic profitability in case of sales in the trading floor or at the trading place for the tax authorities will be exactly the same. To reduce tax, the area should be less than 5 square meters. m, which, you see, is difficult to consider a trading floor. When the space exceeds 5 square meters. m, the calculation is based on the area or a trading floor, or a trading place, the normative rate of return of which is the same - 1800 rubles. from each square meter.
We conclude from this: in the case of a large trading space, it is more profitable for an entrepreneur to equip it so that a part of the area is allocated for a trading floor. After all, as has already been said, the space remaining for auxiliary premises is not included in the calculation for tax.
Some practical tips
Any entrepreneur who organizes retail trade thinks of minimizing expenses, including reducing tax payments. In this connection, the problem of documentary reduction in the trading area is quite relevant. This must be done correctly to exclude possible claims from the tax office. Sometimes it is better to seek the advice of an accountant and lawyer, as well as a room designer.
A common practice is the manipulation of indicators available in a lease. As already mentioned, the space occupied by the exhibition hall with display cases, as well as premises for storage and warehousing of goods are not classified as trading space and are not taken into account for calculating UTII. Therefore, it is extremely important when signing a lease to ensure that these areas are allocated in a separate category.
What else can be done
Then you should directly optimize the outlet for those indicators that are indicated in the contract. Otherwise, the measurements taken during the inspection may lead to a fine.
There are certain design techniques for this. For example, you can install a double showcase, the back of which can be used as a warehouse of goods. Since the initial assessment, as a rule, is visual, it may not reach the measurements. The inspectors should have a certain perception of the area under consideration.
All the possibilities leading to an increase in the efficiency of using our own retail space should be analyzed. This is the rental of part of the hall, and the conversion of the territory into a utility room without prejudice to the main activity. That is, the footage should be reduced to a reasonable extent.
To owners of cafes and bars
If we are talking about a catering point, the area where customers eat and spend leisure time belongs to the retail space. The place where dishes are served and payment is made is considered an auxiliary building.
In the case of retail, it would be wise to conclude two different leases for the premises you intend to use. The first one is on the area related to the trading floor, the second - on the place of demonstration and storage of goods. Each of the agreements must be accompanied by a BTI plan, on which it is necessary to divide the space. The room itself is demarcated thanks to partitions, while the hall for the demonstration of goods can be indicated by a corresponding plate.
In the case of a food service enterprise, food service areas and customer expectations in line should be highlighted on the BTI plan. Such a plan will serve as an inventory and title document - the main argument in the audit of tax authorities. In the same room, the zones that are not intended for leisure activities and eating, it is most reasonable to highlight the beautiful decorative partitions or special screens.
Note to landlord
Anyone who rents out their own space for trade or a catering company is primarily interested in their own material benefit. It would be unreasonable to establish the same price for the entire rented area. This will provide excess food for thought to inspection bodies.
It is most rational to estimate the desired amount of profit and divide it into two separate articles - the relatively low price for the rental of warehouse space and the notoriously high cost of renting a trading floor.
Other actions useful in this case: the conclusion of separate agreements (as already mentioned) for different categories of area and the breakdown of the entire premises into several separate rental units, the agreement for each of which is concluded with a different person. The disadvantage of this method is the need to install several cash registers.