In accordance with the Tax Code of the Russian Federation, business entities operating in the field of public catering, under certain conditions, have the right to use a special tax regime - a single tax on imputed income (UTII). These organizations include restaurants, cafes and canteens. The founder opening such an enterprise must clearly understand whether he can apply UTII for a cafe, what features arise in this case, will the regime become optimal and what advantages does it provide?
ATTENTION! Starting from the reporting for the IV quarter of 2018, the new form tax return By single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.
Under what conditions does an organization have the right to apply UTII?
The possibility of applying such a tax regime as UTII is entitled to take advantage of enterprises:
- producing culinary or confectionery products;
- creating conditions for the consumption or sale of these products;
- providing leisure services. Leisure refers to recreational activities for visitors to cafes and restaurants. The RF Tax Code does not contain a precise definition of what is included in these services. By default, they mean musical accompaniment, concerts, entertainment programs, board games, magazines, etc.
Recreational activities can be classified as catering only when they:
- are held in the same premises as the catering services directly,
- are not singled out as a separate activity of an economic entity.
Application by the organization of UTII in the sale of alcohol
UTII for catering also applies to alcohol and tobacco products that were sold in a cafe or restaurant. The only exception is the sale of alcoholic beverages and home-made beer. Such transactions are subject to taxation in accordance with the generally established procedure.
UTII payers
Cafes and restaurants can be classified as EVDN payers for public catering, if the condition is met that the area of the serving hall does not exceed 150 sq.m. UTII also includes the sale of products in the absence of a hall, for example, through cooking, special tents or vending machines. But when the size of the hall is more than indicated, the owner will have to apply other taxation systems. If, for an economic entity, ENTI is the only acceptable option, then it is possible to reduce the area of the service premises by partially leasing it. Leased areas do not take part in the calculation of indicators to determine the possibility of applying this tax regime.
Payment for the services of restaurants and cafes subject to UTII
The Tax Code of the Russian Federation does not limit the forms of payment for the services of public catering organizations that use the EDVN. It can be either in cash or through a bank account. Services can be provided to both individuals and legal entities. In the case when the service is provided to a legal entity, the procedure for its payment is predetermined by the conditions fixed in the contract concluded between the restaurant (cafe) and the customer. In addition, the condition for the need to use a cash register for cafes and restaurants that have chosen the EDVN system that do not sell strong alcoholic beverages is not mandatory. In this case, it is the responsibility of the catering organization to provide the buyer with a receipt confirming payment and provision of services to him.
Features of using UTII for a cafe
When registering a retail outlet as a cafe, it is necessary to declare to the Federal Tax Service about the desire to choose a UTII. This must be done no later than 5 days after the cafe opened.
A cafe can use UTII if the following conditions are met simultaneously:
| Indicators | Conditions |
Right to a cafe | The premises must belong to the owner or be rented, about which it is necessary to provide the relevant documents |
| Cafe equipment | All conditions for the consumption of products should be created in the cafe |
| Coincidence of the place of sale and production | In order for an enterprise to apply EVD, the place of production and sale of products does not have to coincide. The main thing is the sale of products through its distribution network |
| Hall area for serving visitors | Does not exceed 150 sq.m. |
| Number of employees | Does not exceed 100 people |
The fundamental indicators when calculating the size of UTII for a cafe is a square meter, which measures the size of the hall serving visitors, and the base rate. When determining its area, one should not forget to exclude the size of the kitchen, utility and other premises. The size of the outlet must be registered in the registration certificate, documents for a cafe or in a lease agreement, in plans and other similar documents. base rate to calculate the tax is 1000 rubles.
Using EVD for a restaurant
In general, the conditions for using EVDN for a restaurant are similar to those for a cafe. Some nuances arise when determining the size of the service hall for calculating the amount of tax. This is due to the fact that a restaurant, in comparison with a cafe, usually offers a wider range of services and often has additional areas for organizing entertainment for visitors.
When determining the area of \u200b\u200bthe service hall, the following nuances must be taken into account:
- if there is a place of rest in the hall, for example, a dance floor or a stage, and it is not separated, then this area is included in the calculation of EVD;
- if such zones are separated, then the area for calculating EVVN is determined without them;
- if the restaurant has several halls for different purposes, then important condition is their isolation, the presence of a separate menu, cash register, mode of operation, estimates and individual determination of financial results.
Example calculation of UTII for cafes and restaurants
Since both cafes and restaurants are catering organizations, the amount of UTII for them will be determined as the product of:
- basic return;
- hall area;
The K1 coefficient, which is the same for enterprises in any field of activity, is established by law and in 2016 is equal to 1.798. The K2 coefficient varies depending on what the organization does and where it is located. Its value is set by the administration of the region, it is maximum 1. K2 is a reduction factor. The resulting value must be multiplied by 15% (tax rate), thus the amount of UTII payable to the state will be determined.
Example #1. Calculation of the size of UTII for a cafe / restaurant
Let's calculate the amount of tax for a cafe with a staff of 6 people and an area of a service hall of 40 sq.m., located in city A.
The calculation of UTII for a cafe will look like this:
1000 (base rate) * 40 (hall area) * 1.798 (K1) * 1 (correction factor that is set for locality A) * 15% \u003d 10788 - monthly amount tax.
Since reporting on this payment and its transfer itself is carried out once a quarter, this amount should be multiplied by 3 to get the value of UTII for the quarter.
In some cases, organizations do not have service rooms. Then the algorithm for determining the value of UTII differs from the previous one. The calculation of the size of the tax payment is based on the concepts of basic profitability and a physical indicator (headcount).
Example #2. Calculation of UTII for a cafe / canteen without a service hall
Let us calculate the amount of the monthly tax payment for a cookery with a staff of 6 people that does not have a service hall (carrying out the sale of goods to take away), located in city A.
Calculation of UTII: 4500 (basic profitability for catering establishments in the absence of a hall for service) * 6 * 1.798 (K1) * 1 (K2 for the conditional region in the example) * 15% = 7282 rubles for 1 month.
When determining the amount of UTII, it is necessary to differentiate such concepts as the area of \u200b\u200ba cafe or restaurant and the area of \u200b\u200bthe serving hall. Cafe area is a broader concept. It includes not only the area serving visitors to the hall, but also other premises (administrative, utility). In addition, when determining UTII, it is necessary to take into account not only the areas owned as property, but also rented. At the same time, premises leased or under repair can be excluded from the calculation. If, according to the documents, the premises are not separated from the service hall, then the entire area will have to be taken into account to calculate the tax.
The area of the hall for leisure and entertainment is taken into account when calculating UTII. But this rule does not apply to structurally separated premises in which catering services are provided.
Answers to current questions
Question number 1. Is it possible to use EDVN when selling cocktails of our own production?
Answer. Yes, since the manufacture and sale of cocktails is related to public catering, such services may be taxed under the UTII system. The exception is phytococktails, teas, herbal decoctions, which have a strengthening effect. They do not relate to catering, but to herbal medicine and should be provided only by medical institutions. We also do not allow UTII in relation to the manufacture and sale of oxygen cocktails related to medicines and taxed under other systems.
Question number 2. Can an Internet cafe apply UTII and under what conditions?
Answer. Yes, in relation to an Internet cafe, it is possible to use UTII on the conditions that, in addition to the Internet, visitors are provided with catering services. At the same time, it is necessary that the enterprise meets all the criteria established by the Tax Code of the Russian Federation for UTII.
Question number 3. Is it possible to apply EDVN for a restaurant that has two halls with dimensions of 160 sq.m. and 120 sq.m.?
Answer. Yes, this taxation system can be applied to a restaurant, but only for one hall with an area of 120 sq.m. This is due to the right of the enterprise to apply UTII, even if the total total value of several halls is more than 150 sq.m. For the second hall, taxes will have to be calculated according to a different system.
Question number 4. Is it possible to apply the UTII system for restaurant cars on trains or restaurants on ships?
Answer. In order for an economic entity operating in the field of catering to be able to choose UTII, it is necessary to have a building, part of it, a building with a hall adapted for receiving food and organizing entertainment for visitors. But a train car, even if it is adapted for the indicated purposes, cannot be considered as a building. On the other hand, a dining car is not quite a vehicle, since its main purpose is catering services. The use of UTII for dining cars is a controversial issue today. tax authorities a practice has been adopted that does not allow the use of UTII in transport. But this system of taxation is quite possible if the owner of the enterprise can prove his right to the Federal Tax Service. At the same time, he must be prepared for the fact that the desire to apply UTII may have to be defended in court.
Question number 5. The restaurant does not have a service hall. But in the warm season, a cafe opens, located in an open area. How to determine the EVDN - by the area of the open area or by the number of employees of the organization?
Answer. The fact that the site is not located inside the building, but in the open air, does not mean the absence of a service hall. Therefore, the tax should be calculated taking into account the size of the summer cafe, and not the number of employees.
To calculate payments for UTII tax you can use the free online calculator directly on this website.
Note! UTII is valid until the end of 2020. From January 1, 2021, the specified tax regime is canceled (Law No. 97-FZ of June 29, 2012).
What is UTII
The unified tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.
Note: unlike the simplified tax system for UTII, the actual income received does not matter. The tax is calculated based on the amount of estimated income, which establishes (imposes) the state.
A feature of UTII, like any other special regime, is the replacement of basic taxes common system taxation one - one. On imputation are not subject to payment:
- personal income tax (for individual entrepreneurs).
- Income tax (for organizations).
- VAT (excluding exports).
- Property tax (with the exception of objects, the tax base for which is determined as their cadastral value).
Read about how to fill out a UTII declaration for the 1st quarter of 2020.
Who has the right to apply UTII
Individual entrepreneurs and organizations that meet certain conditions, in particular:
- The number of employees does not exceed 100 people (the specified restriction until 12/31/2020 does not apply to cooperatives and economic societies founded by a consumer society or union).
- The share of participation of other organizations is not more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of the disabled.
note, from January 1, 2020 can not apply UTII in the sale of fur clothing, footwear and medicines. Specified product groups . In accordance with new edition Art. 346.27 of the Tax Code of the Russian Federation, their sale is not recognized as retail within the framework of UTII.
Who cannot apply UTII
- Organizations and individual entrepreneurs with more than 100 employees.
- Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 of the Tax Code of the Russian Federation.
- Organizations and individual entrepreneurs in relation to the sale of medicines, shoes, as well as fur products (clothes, accessories).
- Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
- Individual entrepreneurs and organizations providing services for the lease of gas and gas filling stations.
- Educational, healthcare and social security providing catering services.
- Organizations belonging to the category of the largest taxpayers.
The criteria for classifying an organization as the largest taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/308@. There are 2 categories of the largest taxpayers: regional and federal levels.
Regional organizations include organizations with annual income (any of the last three, not counting the last reporting one) is from 10 to 35 billion rubles
The largest taxpayers at the federal level are organizations whose total income exceeds 35 billion rubles
Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and societies.
If licensed, the largest taxpayers include credit organizations, Insurance companies(carrying out insurance, reinsurance, mutual insurance), market participants valuable papers, insurance brokers, organizations carrying out activities on pension insurance and provision.
Note: an organization applying special taxation regimes cannot be classified as the largest taxpayer.
Types of activities falling under UTII
Classifier of activities for which the use of UTII is provided
In every municipality local authorities the authorities independently decide on what types of activities taxpayers are entitled to switch to UTII. Therefore, depending on the subject, this list may vary. The list of activities that fall under the imputation is indicated in normative act local authorities.
Note: in a number of regions, for example, in Moscow, UTII is not installed.
Switching to UTII in 2020
To switch to UTII, it is necessary within 5 days, after the start of activities, fill out an application in 2 copies (for organizations - the UTII-1 form, for individual entrepreneurs - the UTII-2 form) and submit it to the tax service.
The application is submitted to the IFTS at the place of business, but in the case of the provision of services such as:
- Delivery or peddling retail trade.
- Placement of advertising on vehicles.
- Rendering road transport services for the transportation of passengers and goods
an application for the transition to UTII, organizations must be submitted at their location, and individual entrepreneurs at their place of residence.
If the activity is carried out in several places of the same city or district (with one OKTMO), then it is not necessary to register as a UTII payer in each tax service.
During 5 days after receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a UTII payer.
Conditions for the transition to the transition to UTII in 2020
- The number of employees is less than 100 people.
- The share of participation of other organizations is not more than 25%.
- An organization or an individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation, article 346.27 of the Tax Code of the Russian Federation).
- UTII was introduced in the territory where it is planned to conduct activities.
Calculation of UTII tax in 2020
A single tax on imputed income in one month is calculated using the following formula:
UTII \u003d Base income x Physical indicator x K1 x K2 x 15%
Base Yield established by the state per unit of physical indicator and depends on the type entrepreneurial activity.
Physical indicator each type of activity has its own (as a rule, this is the number of employees, square meters etc.).
Table 1. Basic profitability and physical indicators by types of UTII activities
K1 is the deflator coefficient. Its value, for each calendar year, is set by the Ministry economic development Russia. In 2019, this coefficient was K1 = 1.915. Back to top 2020 it is approved in size 2,009 (Order No. 684 dated October 21, 2019).
Note: for the report for the 1st quarter of 2020, the coefficient K1 can be adjusted to 2.005 - such a change in the above-mentioned order is published on the portal of legal acts.
K2- correction factor. It is established by the authorities of municipalities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (at the top of the site, select your region, after which at the bottom of the page in the section "Features of regional legislation" will appear legal act with the required information).
note, from October 1, 2015, local authorities in the regions received the right to change tax rate ENVD. The range of values is from 7.5 to 15 percent, depending on the category of the taxpayer and the type of entrepreneurial activity.
Calculation of UTII tax for the quarter
To calculate UTII for the quarter you need to add up the amounts of taxes by months. You can also multiply the tax amount for one month by 3 , but only on condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).
Calculation of UTII tax for an incomplete month
To calculate UTII behind incomplete month , it is necessary to multiply the tax amount for the whole month by the number of actual days of doing business for the month and divide by the number of calendar days in the month.
Calculation of UTII tax for several types of activities
If you have several activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts should be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.
How to reduce UTII tax
- Individual entrepreneurs no employees can reduce 100%
UTII tax on the amount of fixed payments paid in the tax period (quarter) for oneself. Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount be paid on time within the calendar year, i.e. from January 1 to December 31).
note that, in accordance with the Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09 / 2852, the sane were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before the submission of the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter on contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).
You can also accept to reduce the insurance premiums paid for one taxable period in a different. For example, for the 4th quarter of 2019, contributions were transferred in the 1st quarter of 2020. So, they can be taken for deduction when calculating the tax for the 1st quarter of 2020 (Letter dated 03/29/2013 No. 03-11-09 / 10035).
- Individuals and organizations with employees can be reduced to 50%
tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).
Note: changes to art. 346.32 of the Tax Code of the Russian Federation, which provide individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves in the presence of hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.
The 50% tax reduction limit for sole proprietors applies only to those quarters in which he had employees.
- In 2018-2019, individual entrepreneurs on UTII could take into account the costs of purchase and installation in the amount of 18,000 rubles. when calculating tax. Individual entrepreneurs who registered an online cash desk in the period from February 1, 2017 to July 1, 2019 could count on this benefit. If the individual entrepreneur provides catering services and leads retail with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018. In order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.
Benefit amount - 18 000 rub. for each cash register.
note that the 4th quarter of 2019 is the last one in the declaration for which an individual entrepreneur can declare a cash deduction. In the periods of 2020, it will not be possible to declare it.
An example of calculating the UTII tax with a reduction in insurance premiums
Initial data
Suppose that in 2020 IP Antonov V.M. provided shoe repair services in Balashikha (Moscow region).
Base Yield 7500 rub.
The physical indicator for shoe repair services is the number of employees (including sole proprietors). Throughout the year physical indicator did not change and was 2 .
Coefficient K1 in 2020 is 2,009 .
Coefficient K2 for this type of activity in Balashikha is 0,8 .
Monthly IP Antonov V.M. paid insurance premiums for his employee. All he paid RUB 86,000(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)
For himself IP Antonov V.M. paid in 2020 fixed insurance premiums in the amount of RUB 40,874
Tax calculation
Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 2.009 x 0.8 x 3 mo x 15% = RUB 10,848.6
The resulting tax amount can be reduced by the paid insurance premiums for the employee and fixed contributions for himself, but no more than 50% .
Thus it is SP Petrov The.M. must be paid every quarter RUB 5,424.3(10,848.6 rubles x 50%).
An example of calculating UTII IP without employees
Initial data
In 2020 Ivanov A.A. provided veterinary services in Smolensk.
Base Yield for this type of activity is 7 500 rub.
The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was 1 (self IP).
Coefficient K1 in 2020 is 2,009 .
Coefficient K2 for this type of activity in Smolensk is 1 .
Ivanov A.A. paid his own insurance premiums. All he paid RUB 40,874(for 10,218.5 rubles each quarter).
Tax calculation
Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 6,780.38
The resulting tax amount can be reduced by the paid insurance premiums for yourself in full size.
Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov The.M. does not have to pay anything at the end of the quarter (6,780.38 rubles - 10,218.5 less than 0).
An example of calculating UTII IP without employees when paying insurance premiums in another tax period
Initial data
In the 1st quarter of 2020 Sergeev A.A. provided repair services maintenance and car wash in Pushkino, Moscow Region.
Base Yield for this type of activity is 12 000 rub.
The physical indicator is number of employees (including sole proprietors).
Coefficient K1 in 2020 is 2,009 .
Coefficient K2 for this type of activity in Pushkino is 1 .
In the 1st quarter of 2020, Sergeyev paid insurance premiums for himself for the 4th quarter of 2019 and the 1st quarter of 2020 in the total amount of 19,278 rubles. (9,059.5 rubles for the 4th quarter of 2019 and 10,218.5 rubles for the 1st quarter of 2020).
Calculation of tax for the 1st quarter of 2020
12 000 rub. x 1 x 2,009 x 1 x 3 mo x 15% = RUB 10,848.6
The resulting tax amount can be reduced by the insurance premiums actually paid for yourself in full, including those transferred late for another period. That is, an entrepreneur can reduce tax in the amount of 19,278 rubles.
Thus it is SP Sergeevu A.A. for the 1st quarter of 2020, you will not have to pay UTII (10,848.6 rubles - 19,278 rubles less than 0).
UTII tax payment deadlines in 2020
The tax period for UTII is a quarter.
Deadlines payment of UTII in 2020
Note. Tax must be paid quarterly on time until the 25th the first month of the next quarter. But in 2020, tax deadlines for quarters 1-3 fall on weekends, and therefore are shifted to the next business day. The deadline for paying UTII for the 4th quarter is not postponed.
Tax accounting and reporting UTII
Accounting for physical indicators
All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. In what form to do this - the code does not regulate, therefore, all the so-called "UTII Books", which employees strongly recommend tax service, illegal. Especially if they contain sections such as "Income", "Expenses", etc.
However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth buying it. But at the same time, it is important to remember that it is necessary to conduct only physical indicators, all other information on income and expenses does not need to be entered there.
Tax return
The tax period for UTII is a quarter.
By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.
Deadline for submitting the UTII declaration in 2020
Note: if the deadlines for submitting the UTII declaration fall on a weekend or holidays, they are also carried over to the next business day.
Accounting and reporting
Individual entrepreneurs applying UTII are not required to submit financial statements and keep records.
Organizations on UTII, in addition to the tax return and accounting for physical indicators, are required to keep accounting records and submit financial statements.
Accounting statements for different categories of organizations vary. In general, it consists of the following documents:
- Balance sheet (form 1).
- Report on financial results(form 2).
- Statement of changes in equity (Form 3).
- Cash flow statement (Form 4).
- Report on intended use funds (Form 6).
- Explanations in tabular and textual form.
Learn more about accounting
Cash discipline
Organizations and entrepreneurs carrying out operations related to the receipt, issuance and storage of cash ( cash transactions), must comply with the rules of cash discipline. For individual entrepreneurs, there are simplified rules.
More details about cash discipline.
note, in 2017-2019, organizations and individual entrepreneurs (with some exceptions) when receiving funds from individuals(and sometimes from other individual entrepreneurs or legal entities), switched to online cash desks. Individual entrepreneurs without employees from the service sector can take advantage of the delay until July 1, 2021.
Additional reporting
Combination of UTII with other tax regimes
About the rules combination of UTII and USN read in.
Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition, it is necessary apart for each system of taxation to keep tax records (property, liabilities, business transactions), submit reports and pay taxes.
Separate accounting for UTII
When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other activities. As a rule, there are no difficulties with the division of income. In turn, the situation is somewhat more complicated with expenses.
There are expenses that cannot be unambiguously attributed either to UTII or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, the costs must be divide into two parts proportionately income received on an accrual basis from the beginning of the year.
Loss of the right to use UTII
An organization or individual entrepreneur loses the right to use UTII if it violates the conditions for applying this regime. Most often this is due to the number of employees, that is, according to the results of the tax period (quarter), the average number of employees exceeded 100 people.
If an organization or individual entrepreneur applies only UTII, then in case of loss of the right to imputation, it is automatically transferred to common mode taxation from the quarter in which the violations were committed.
If the simplified tax system was used along with UTII, then in case of loss of the right to imputation, the company (IP) will automatically be transferred to the simplified tax system, as the main taxation regime. In this case, re-submission of an application for the transition to the simplified tax system is not required.
Transition to another tax regime
It is possible to switch from UTII to a different taxation regime only from the next year, except for the case when an individual entrepreneur or organization ceases to be an imputed tax payer. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.
Deregistration of UTII
An application for deregistration must be drawn up within 5 days from the date of termination of activities on UTII in 2 copies (for organizations - the UTII-3 form, for individual entrepreneurs - the UTII-4 form) and submit it to the tax service.
Within 5 days after receiving the application, the IFTS must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.
Frequently asked questions on the use of UTII
What is considered the date of commencement of activities on UTII? The date the lease agreement was signed, the date the store opened, or the date the first income was received?
The date of commencement of business is the day of receipt of the first income. Thus, when applying for the transition to UTII, the report must be kept from the date of receipt of the first income, and not the conclusion of a lease agreement or the signing of an act of acceptance and transfer of premises.
Is there a revenue limit on UTII, such as, for example, on the simplified tax system or a patent?
There is no income limit on UTII. This is the main difference between UTII and other special regimes.
Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?
The tax code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are observed (namely, retail, not wholesale), an individual entrepreneur has the right to conduct foreign economic activity, being a UTII payer.
Is an individual entrepreneur entitled to UTII to provide services for the transportation of passengers and goods to legal entities?
In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code Russian Federation taxation system in the form of a single tax on imputed income for certain types activities can be applied to entrepreneurial activities in the field of providing motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs having on the right of ownership or other right (use, possession and (or) disposal) no more than 20 vehicles intended for the provision of such services.
The number of motor vehicles available on the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods that are on the balance sheet of taxpayers, or leased (received), including under a leasing and sublease agreement.
Article 346.27 of the Tax Code of the Russian Federation determines that to vehicles include motor vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers.
Relations in the field of provision of motor transport services are regulated by the chapter "Transportation" Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).
Clause 1 of Article 784 of the Civil Code of the Russian Federation provides that the carriage of goods and passengers is carried out on the basis of a contract of carriage.
Based on paragraph 1 of Article 785 of the Civil Code of the Russian Federation, under a contract for the carriage of goods, the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the person (recipient) authorized to receive the goods, and the sender undertakes to pay the established fee for the carriage of goods.
Thus, in relation to entrepreneurial activity in the field of the provision of motor transport services under contracts for the carriage of goods concluded with legal entities, the system of taxation in the form of a single tax on imputed income for certain types of activities can be applied.
Good day! I am glad that you continue to visit my site for beginners in business and I want to reveal one more of the topics today, namely “ How to calculate UTII tax for”.
In order to correctly calculate UTII for catering, you must use.
The formula is: UTII \u003d BD * FP * K1 * K2 * 15%
Consider 2 types of public catering with examples:
- Activities in the field of catering with visitor service halls;
- Catering activities without customer service halls.
Catering with service halls
As you probably already understood from the name, these are catering establishments that have customer service halls.
These include: cafes, canteens, bars, restaurants, bistros, etc.
Now we will calculate the UTII tax for CATERING with halls:
UTII = BD * FP * K1 * K2 * 15% where in our case:
DB is for activity in the field of catering with visitor service halls, its size is 1000 rubles. per sq.m.;
FP - a physical indicator for catering with trading floors is equal to = the area of \u200b\u200bthe hall for serving visitors;
The size of which is the same for all types of activities and in 2015 it is equal to 1.798;
K2 is the deflator coefficient for a certain type of activity and in a certain region. Its size must be viewed on the website of the administration of the city in which you are engaged in activities. Its maximum value is 1 and it is downgrading.
An example of the calculation of catering with halls
I will not deviate from my traditions and will calculate the UTII tax for the city in which I live.
For example: An entrepreneur in the city of Megion has a cafe, 5 people work in the cafe and total area cafe is 80 sq.m. of which the area of the visitor service hall is 50 sq.m.
Immediately we need to highlight what interests us:
- The cafe has a service hall, which means that the basic profitability will be 1000 rubles, and the physical indicator is 50 (the area of the visitor service hall);
- The city of Megion - this affects the value of the correction factor K2.
We are not interested in any more information (the number of employees does not affect anything in this example).
Now let's do the calculations:
UTII = 1000 rubles. (this is the size of the basic profitability for catering with visitor service halls)*50(the area of the visitor service hall)*1.798(K1 coefficient in 2015)*1(K2 coefficient adopted in Megion for catering in cafes, bars and restaurants)* 15% (the amount of tax payable to the state.
Naturally, when carrying out the calculations themselves, it is not necessary to describe each variable, and I simply indicated that you understand this important point, now let's do the calculations:
UTII \u003d 1000 * 50 * 1.798 * 1 * 15% \u003d 13485 rubles. - now we have received the amount of UTII tax for our example of catering for 1 month. Since reporting and payment of tax on UTII occurs once a quarter, in the end, the amount of tax will need to be multiplied by 3 (months in a quarter).
Catering without service halls
Let's first define what falls under this concept: kiosks, tents (associated with the manufacture and sale of food: cheburek, pancake, etc.), culinary departments, etc.
UTII \u003d BD * FP * K1 * K2 * 15% where:
DB - the size of the basic profitability for catering without halls for serving visitors is 4500 rubles;
FI - the physical indicator in this case will be the number of employees employed in this activity, including the entrepreneur himself;
K1 - this coefficient is the same for all types of activities and in 2015 its size is 1.798;
K2 - this indicator depends on the specific city in which the activity is carried out, since I am considering the city of Megion, then its size in my case is 0.8.
An example of calculating UTII for catering without halls
For example: An entrepreneur in the city of Megion has a culinary work, there are 4 employees hired for this activity.
Conclusions from the example:
- Since cooking, it means that there are no visitor service halls, and in this case the size of the basic profitability is 4,500 rubles;
- The physical indicator will be the number of people (including the entrepreneur) who are engaged in this activity, in my example 4 employees + 1 entrepreneur, total: 5;
- K1 = 1.798 (one for all);
- K2 = 0.8 (for cooking in Megion).
Now let's do the calculations: UTII = 4500 * 5 * 1.798 * 0.8 * 15% = 4854 rubles. 60 kop. - This is the amount of tax for 1 month. Upon delivery UTII declarations calculate according to the months worked in the quarter.
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1-2. Depending on whether there are premises in which catering services are provided, the conditions for eating food (tables, sofas, etc.) are distinguished:
1. Catering with a service hall:
a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities.
What are the differences for individual entrepreneurs at UTII (public catering) with and without boarding places?
2. Catering without a customer service hall:
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;
The size of the base profitability and the physical indicator used in calculating the UTII tax depends on the availability of a service hall.
So for catering with a customer service hall, the physical indicator is the area of this hall in sq.m, and the basic profitability is 1,000. For catering without a service hall, the physical indicator is the number of employees, including individual entrepreneurs, and the basic profitability is 4500.
In this regard, the tax on UTII for the provision of catering services in a room with a service hall is usually higher than in a room without it.
As for additional permits for a room equipped with places for eating on the spot, this should be clarified with the territorial body of Rospotrebnadzor or the local administration.
3. Tax law does not establish requirements for a minimum footprint. For the purposes of calculating UTII, only the total area of the visitor service hall matters, and not the area of \u200b\u200ba specific seat.
4. Tax payable on application of UTII when providing catering services in a room with a customer service hall, in most cases it is higher than without it, but it is impossible to say for sure, it is necessary to make a calculation in each specific case.
5. In the UTII declaration, when carrying out the type of activity "provision of public catering services carried out through public catering facilities with an area of \u200b\u200bthe hall for serving visitors not more than 150 square meters for each public catering facility," the amount of basic profitability is indicated - 1000 and the physical indicator - area service hall.
If an individual entrepreneur carries out activities related to the provision of catering services in a room that does not have a customer service hall, the UTII declaration indicates the basic profitability - 4500 and the physical indicator - the number of employees, including individual entrepreneurs.
The article provides a detailed analysis of two taxation systems for public catering enterprises (canteen), on specific example the calculation of the amount of taxes paid by a small business while on UTII and USN is presented. After reading this material, you will be able to choose the most best option taxation for catering establishments.
The activities of public catering enterprises will fall under the action of Chapter 26 of the Tax Code of the Russian Federation "Special taxation regimes"
- Simplified taxation system (revenue limit of 60 million rubles per year)
- A single tax on imputed income
Input data
- Activity type: Canteen
- Realization of alcohol: no
- Total area: 230 sq.m., incl.
Cafe, restaurant on UTII: activities, leisure activities, hall area
service hall area 140 sq.m
- Revenue per month: 1,000,000 rubles
- Expenses per month: 850,000 rubles
- Incl. Wage fund 234,000 rubles (180,000 rubles salary of employees, and 54,000 rubles social contributions to extra-budgetary funds.)
1. Calculation of UTII for catering
Calculation of the amount of taxes paid by a public catering enterprise while on the Single Imputed Income Tax.
Stage 1: Calculation of the taxable base
Sum tax base with UTII is calculated by the formula:
Physical indicator * Underlying return * K1 ratio * K2 ratio
- Physical indicator: 140 sq.m. (For catering establishments with visitor service halls is the area of the service hall, in square meters).
- Base Yield: 1,000 rubles per month (Installed tax code R.F.)
- K1: 1.4942 (Coefficient-deflator, set annually by the Ministry of Economic Development of the Russian Federation)
- K2: 1 (corrective coefficient of basic profitability, taking into account the totality of the peculiarities of doing business. It is established by municipal authorities annually at the location of the business)
UTII taxable base = 140 m2 * 1,000 rubles. * 1.4942 * 1= 209,188 rubles
Stage 2: calculation of the tax on imputed income.
The calculation of the UTII tax is carried out according to the formula:
Tax rate: 15% (established by the Tax Code of the Russian Federation)
Calculation of UTII tax = 209,188 rubles * 15% = 31,378 rubles.
Stage 3: adjusting the amount of tax for the amount of social contributions made to off-budget funds.
An entrepreneur, when calculating the amount of tax on UTII, has the right to reduce the amount of calculated tax by the amount of social contributions made from the fund wages employees, but not more than 50% of the estimated amount of UTII tax
Social contributions from the enterprise for the month amounted to 54,000 rubles, since this is more than 50% of the amount of the calculated tax, then we adjust the tax at the maximum bar of 50%.
31,378 rubles * 50% = 15,689 rubles per month.
The amount and types of taxes paid by a public catering enterprise while on UTII during a calendar year.
| UTII | Social Security contributions | personal income tax | |
| January | 47 068 | 54 000 | 20 708 |
| February | 54 000 | 20 708 | |
| March | 54 000 | 20 708 | |
| April | 47 068 | 54 000 | 20 708 |
| May | 54 000 | 20 708 | |
| June | 54 000 | 20 708 | |
| July | 47 068 | 54 000 | 20 708 |
| August | 54 000 | 20 708 | |
| September | 54 000 | 20 708 | |
| October | 47 068 | 54 000 | 20 708 |
| november | 54 000 | 20 708 | |
| December | 54 000 | 20 708 | |
| TOTAL | 188 272 | 648 000 | 248 496 |
| Total | 1 084 768 |
2. Calculation of the simplified tax system for catering
Calculation of the amount of taxes paid by a public catering enterprise under the Simplified taxation regime.
Stage 1: Calculation of the taxable base under the simplified tax system income reduced by the amount of expenses.
Taxable base = Revenue - expenses
- Revenue: Cash, received visitors to the dining room for the month.
- Expenses: Expenses incurred by the enterprise for the implementation of current activities.
Taxable base = 1,000,000 rubles - 850,000 rubles = 150,000 rubles.
Stage 2: Calculation of tax payable under the simplified tax system
Tax base * Tax rate
Tax rate: 15% ( tax rate is established by each subject of R.F. on one's own).
150,000 rubles * 15% = 22,500 rubles
The amount and types of taxes paid by a public catering enterprise while under the Simplified Taxation Regime during a calendar year.
| USN |
Social Security contributions |
personal income tax | |
| January | 67 500 | 54 000 | 20 708 |
| February | 54 000 | 20 708 | |
| March | 54 000 | 20 708 | |
| April | 67 500 | 54 000 | 20 708 |
| May | 54 000 | 20 708 | |
| June | 54 000 | 20 708 | |
| July | 67 500 | 54 000 | 20 708 |
| August | 54 000 | 20 708 | |
| September | 54 000 | 20 708 | |
| October | 67 500 | 54 000 | 20 708 |
| november | 54 000 | 20 708 | |
| December | 54 000 | 20 708 | |
| TOTAL | 270 000 | 648 000 | 248 496 |
| Total | 1 166 496 | ||
3. Conclusion: choosing the most profitable taxation system for public catering
As a result of the analysis of two regimes taxation of the simplified tax system and UTII the most optimal public catering establishment (canteen) is UTII, size tax payments for the year 1.084 million rubles. Tax savings compared to the simplified taxation system is 82 thousand rubles.
It is also worth noting that the accounting with UTII it is much easier than with being on the simplified tax system. Accounting for UTII can be carried out independently, without involving third-party organizations.
UTII tax is payable quarterly. Accordingly, information about the amount of UTII in a particular quarter should be reflected in the tax return and calculated quarterly. There is nothing complicated in this calculation, but certain nuances must be taken into account. What you need to consider and how to calculate UTII for catering (cafes, eateries, pizzerias, restaurants, etc.), we will tell in this article.
The formula for calculating UTII for catering.
The calculation of UTII for catering is done according to the general formula:
Nenvd \u003d BD x (FP1 + FP2 + FP3) x K1 x K2 x Nst
| Nenvd | The amount of UTII tax for the corresponding quarter |
|---|---|
| DB | basic return |
| FP1 | physical indicator in the 1st month of the quarter |
| FP2 | physical indicator in the 2nd month of the quarter |
| FP3 | physical indicator in the 3rd month of the quarter |
| K1 | correction factor K1 (coefficient-deflator) |
| K2 | correction factor K2 |
| Nst | UTII tax rate |
Please note that this formula is not suitable for all cases. If an individual entrepreneur or company was in the status of a UTII payer for not the entire tax period (the corresponding quarter), for example, due to the registration of their business or the termination of activities in the middle of the quarter, then the calculation of UTII is done in proportion to this time. See how to do it.
Before proceeding to the actual calculations, a few words about the components of this formula.
Basic return and physical indicator for catering services.
For different catering facilities, the database and FP are different. For catering facilities with service hall The database is 1,000 rubles. from each meter of the service hall (1,000 rubles -, and 1 sq. M. - a physical indicator). For example, for a cafe with a service hall measuring 50 sq. m. DB x FP will be 50,000 rubles. (50 sq. m. x 1,000 rubles) for 1 full month.
For catering facilities no service rooms The database is set at 4,500 rubles, and the FP determines the number of employees (including the IP itself). For example, for a diner with 2 employees, DB x FP will be 4,500 rubles. x 2 \u003d 9,000 rubles. for 1 full month.
If the owner of the diner is an individual entrepreneur, then it will also need to be taken into account in the calculation of UTII. DB x FP will then be 4,500 rubles. x 3 \u003d 13,500 rubles. for 1 full month.
Adjusting coefficients K1, K2 and tax rate for public catering.
As for the coefficient K1, the so-called deflator coefficient, then it is annually . In 2016, K1 is set at 1.798. This coefficient is the same throughout the Russian Federation and is valid throughout the year.
But the K2 coefficient is set by local authorities in order to take into account the peculiarities of doing business in the relevant territory. To find its values, you need to familiarize yourself with the solutions of local representative bodies. This can be done using the official website of Nalog.Ru. See more about this.
With regard to the tax rate, it should be taken into account that local authorities can set in the range from 7.5% to 15%. If such local decisions are not made, then the rate of 15% established by the Tax Code of the Russian Federation applies. To learn how, without leaving your home, to find out what tax rates apply in the area you are interested in, see the video below.
An example of calculating UTII for catering with a hall.
Let's assume that LLC "Phoenix" has a cafe in Nalchik, which employs 5 employees, with a service area of 50 square meters. m. The coefficient K2 in the city of Nalchik for this activity is 0.79. Let's calculate UTII for a cafe for the 3rd quarter of 2016.
- Nenvd =
- BD x (FP1 + FP2 + FP3) x K1 x K2 x 15% =
- 1,000 x (50 + 50 + 50) x 1.798 x 0.79 x 0.15 =
- RUB 31,959.45
An example of calculating the UTII tax for catering without a service hall.
Let's say an individual entrepreneur has a snack bar without a service hall with an area of 8 square meters. m. with 2 employees. The coefficient K2 is 0.5. The tax rate is 12%. We will calculate the tax for the 3rd quarter.
- Nenvd =
- BD x (FP1 + FP2 + FP3) x K1 x K2 x 12% =
- 4,500 x (3 + 3 + 3) x 1.798 x 0.5 x 0.12 =
- RUB 4,369.14
What is more profitable?
Public catering services can be carried out not only on UTII, but also in other tax regimes (