Taxation of individual entrepreneurs specializing in the retail sale of goods through trading floors with an area of not more than 150 m2, as well as non-stationary objects, is carried out according to the UTII system. At the same time, the number of employees engaged in retail services should not exceed 100 people.
The tax is calculated for each quarter according to the following formula: S * B * K1 * K2 * 15%, where S is the sales area; B - basic profitability, the value of which is established by law; K1, K2 - coefficients, also determined by regulatory acts.
Features of taxation of individual entrepreneurs trading through non-stationary objects are in the method of calculating UTII. For mobile trading, the tax is calculated as follows: (R1 + R2 + R3) * B * K1 * K2 * 15%,
where R1 is the average number of employees for the first month of the quarter, including the entrepreneur; R2 - for the second month; R3 - for the third month; B - basic profitability; K1, K2 - coefficients.
For stationary and non-stationary trading places with an area of less than 5 m2, the following calculation procedure is provided: (N1 + N2 + N3) * B * K1 * K2 * 15%,
where N1 is the number of trading places for the first month of the quarter; N2 - for the second month; N3 - for the third month; B - basic profitability; K1, K2 - coefficients.
The taxation of individual entrepreneurs under the UTII regime does not depend on the revenue of outlets and does not require confirmation of costs. In order to ensure successful tax audits, the following points must be considered:
1. Definition of type of activity. Shoppers can be not only private individuals, but also commercial entities that purchase goods for business purposes. Therefore, in practice, often there are problems with the distinction between wholesale and retail. According to the Civil Code of the Russian Federation, the main difference between these types of trade is the purpose of the purchase, retail is recognized as the sale of goods for personal use. On the other hand, the Tax Code does not impose on the individual entrepreneur the obligation to find out from the client the further fate of the purchased goods, determining only the type and size of retail objects by the retail criterion. In order for taxation of individual entrepreneurs on the UTII system to be fully justified and not cause any doubts among tax authorities, it is recommended that corporate customers conclude retail sales and purchase transactions. Payment can be made in cash or in non-cash form (Letter of the Ministry of Finance No. 03-11-04 / 3/20 of 01/18/06).
2. Saving documents confirming the size of the trading area. The most common problem during tax audits is the additional charge of UTII due to the underestimation of the size of retail space by an entrepreneur. If a part of a store that does not have clear boundaries is used for trading, then it is sufficient to maintain the lease for three years preceding the current one, which reflects all the expansion and reduction of the department. If the sale of goods is carried out through a separate room, the area indicated in the UTII declaration must correspond to the explication and other inventory documents to the store. It is worth emphasizing that the taxation of individual entrepreneurs is carried out only on the basis of the area of trading floors, warehouses, administrative offices and other utility rooms are not taken into account in calculating the tax.
Entrepreneurs who do not have the right to use UTII due to exceeding the established restrictions should use other taxation modes: basic or simplified. But in practice, owners of large retail chains or stores with an area of more than 150 m2 register points for various entrepreneurs within the framework established for UTII, thus preserving the right to pay this tax and reducing company costs.