The totality of public catering services falls under the ENVD. ENVD covers the totality of public catering services ENVD public catering

One of the most common activities that fall under UTII is the provision of catering services. Read more about taxation of catering services in this article.

What is considered 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.

Entrepreneurs and companies that provide catering services through public catering facilities can be transferred to pay a single tax on imputed income:
- having a visitor service hall (the area of ​​​​the premises should be no more than 150 sq. m.);
- do not have a customer service hall.

At the same time, the public catering facility must belong to the taxpayer by right 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). At the same time, a taxpayer who produces and sells alcoholic beverages is not entitled to work on the “imputation”. But if purchased alcohol and beer are sold through a public catering facility, then such activity can be transferred to payment of UTII(Letters of the Ministry of Finance of the Russian Federation dated 18.01.08 No. 03-11-04/3/6, dated 17.12.07 No. 03-11-04/3/497). In addition, activities for the production and sale of alcoholic cocktails obtained by mixing the relevant ingredients by a bartender in restaurants, cafes, bars and other public catering facilities also fall under the "imputed" regime (letter of the Ministry of Finance of the Russian Federation dated 16.06.08 No. 03-11-04 / 3/275).

In addition, a company that does not sell food products through public catering facilities, but delivers them to customers at home or in the office, is not transferred to the “imputation” (letters of the Ministry of Finance of the Russian Federation of July 25, 07 No. 03-11-04 / 3/295). An organization engaged in such activities must apply either a general or a simplified taxation regime.

Catering facility with service hall

A public catering facility with a visitor service hall is a building (part of it) or a building 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 consumption. 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 necessary information about the appointment design features and layout of premises;
- contract for the sale of non-residential premises;
— technical passport, plans, schemes, explications;
- a lease (sublease) agreement for non-residential premises or a part thereof;
- permission 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 visitor 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 ​​the visitor service hall (letter of the Ministry of Finance of the Russian Federation of March 21, 2008 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).

And when different types of activities are carried out in the same hall, for example, catering and retail services are provided, then when calculating the tax, total area premises. 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 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.

No 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 culinary products of its own production (soups, drinks made from dry ingredients and water) are sold through a vending machine, UTII is paid as when providing catering services through catering organizations that do not have a customer service hall (letters dated March 28, 2008 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 individual entrepreneur(Clause 3, Article 346.29 of the Tax Code of the Russian Federation).

Composition of catering services

An organization providing public catering services in a municipality where such activities are allowed application of UTII 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.

This is stated in paragraph 19 of Article 346.27 of the Tax Code of the Russian Federation.

Catering services do not include the sale of products manufactured in vending machines (stationary and mobile). For the purposes of taxation of UTII, such activities are recognized as retail trade (Article 346.27 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 27, 2008 No. 03-11-04 / 3 / 483).

Situation: what relates 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.

The Tax Code of the Russian Federation does not contain a definition of leisure services. To answer this question, one should turn to other branches of legislation (clause 1, article 11 of the Tax Code of the Russian Federation).

According to the classifier OK 002-93 (code 122500), leisure services include:

  • music service, holding concerts, variety programs and video programs;
  • provision of newspapers, magazines, board games, slot machines, billiards.

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 refer to catering services when calculating UTII?

Yes, it does, except for alcoholic beverages and home-brewed beer.

UTII applies to catering services, including those provided through a cafe with a customer service hall with an area of ​​\u200b\u200bno more than 150 square meters. m (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation). At the same time, catering services are understood, in particular, as activities for the sale of certain purchased goods (paragraph 19 of article 346.27 of the Tax Code of the Russian Federation). These include alcoholic beverages and cigarettes purchased for resale. The sale of purchased food and beverages, including alcoholic beverages, both in packaging and packaging, and without them, at public catering outlets does not apply to retail trade. Thus, their sale, if it occurs through catering facilities, is included in catering services. So, in relation to these services, the organization can apply UTII.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated November 7, 2014 No. 03-11-11 / 56159.

The sale of alcoholic beverages and beer of own production is not transferred to UTII. From these operations, the organization must pay taxes under the general taxation system. This procedure is provided for by subparagraph 8 of paragraph 2 of Article 346.26 and paragraph 19 of Article 346.27 of the Tax Code.

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.

Advice: if it is beneficial for an organization to apply UTII, and the area of ​​​​the visitor 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 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 an educational, medical or social institution provides meals to its employees (for example, doctors, educators or technical staff) for a fee, 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 8, 9 of 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: Does it fall under UTII activity an organization that provides catering services in two cafes? 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, taxes must be paid from the activities of the second cafe 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: does the activity of an Internet cafe fall under UTII?

It is eligible if, in addition to accessing the Internet, visitors can use catering services.

Thus, the answer to this question depends on the nature of the services that an Internet cafe provides to visitors.

If visitors receive only access to the Internet, then from such activities the organization must pay taxes under the general taxation system or a single tax with simplification. If, in addition to accessing the Internet, visitors can use catering services, then such activities can be transferred to UTII. Provided that catering services meet the criteria established in subparagraphs 8 or 9 of paragraph 2 of article 346.26 of the Tax Code of the Russian Federation, and in the municipality where the Internet cafe is located, these services are subject to UTII (clause 1 of article 346.26 of the Tax Code of the Russian Federation).

A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 7, 2007 No. 03-11-04/3/148.

Situation: Do they fall under UTII services for the delivery of hot meals of our own production according to consumer orders (to offices, residential premises, etc.)?

No, they don't.

In terms of their content, such services do not meet the requirements that tax law applies to 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 8 and 9 of 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 is not recognized as retail (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation). Therefore, even if we consider the sale of food at the location of customers as the sale of goods at retail, in relation to such activities it is necessary to apply a general or simplified system of taxation.

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.

Advice: there are arguments that allow organizations to apply UTII in relation to services for the delivery of hot meals of their own manufacture 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 article 346.27 of the Tax Code of the Russian Federation.

An integral part of the activity 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)).

Situation: does UTII cover the provision of catering services in restaurants operating on trains or on ships?

No, it doesn't.

Activities for the provision of catering services can be transferred to UTII:

  • through facilities with visitor service halls (no more than 150 sq. m);
  • through facilities that do not have visitor service halls.

This is stated in subparagraphs 8 and 9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.

Restaurant cars and restaurants on motor ships have service halls. However, for the purpose of applying UTII, a building (part of it) or a building that has a specially equipped room for eating and organizing leisure activities is recognized as a catering facility with a customer service hall (Article 346.27 of the Tax Code of the Russian Federation). According to All-Russian classifier fixed assets vehicles (trains, ships) do not apply to buildings or structures. Therefore, activities for the provision of catering services in restaurants that operate on trains or on ships are not transferred to the payment of UTII. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated June 15, 2007 No. 03-11-04/3/218 and dated December 5, 2006 No. 03-11-04/3/524. Some courts share the point of view of the financial department (see, for example, the decision of the Federal Antimonopoly Service of the North-Western District of January 14, 2010 No. А56-20453 / 2008).

Advice: there are arguments that allow the use of UTII in the provision of catering services in restaurants operating on trains or on ships. They are as follows.

First, according to the All-Russian Classifier of Fixed Assets, vehicles include vehicles designed to move people and goods. The main purpose of dining cars and restaurants on motor ships is to provide catering services, and not to transport people and goods. Such facilities can be considered as mobile catering establishments and classified as buildings (similar to stationary catering facilities), and not as vehicles. This is discussed in the introduction to the OKOF.

Secondly, the main criterion for the belonging of mobile restaurants to catering facilities is the activities that the organization conducts using these facilities. It does not follow from the provisions of articles 346.26 and 346.27 of the Tax Code of the Russian Federation that catering facilities must be located in real estate. That is, the activities of restaurants operating on trains or on ships may fall under UTII. There are examples in arbitration practice judgments, confirming the legitimacy of such an approach (see, for example, paragraph 5 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 5, 2013 No. 157, the determination of the Supreme Arbitration Court of the Russian Federation of May 25, 2009 No. VAS-4430/09, the decision of the Federal Antimonopoly Service of the Urals District of 15 December 2008 No. Ф09-9263/08-С2).

It should be noted that in connection with the release of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 157, arbitration practice on this issue should become uniform.

Situation: does it fall under the organization for the production and sale of culinary products (confectionery)? There is no hall for customer service in the retail space.

The answer to this question depends on whether the trade Organization conditions for the consumption of manufactured products.

The sale of products of own production does not apply to retail trade (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation). Therefore, in relation to the activities for the sale of culinary products (confectionery) manufactured by a trade organization, the UTII regime provided for by subparagraphs 6 and 7 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation ( retail) does not apply.

In the situation under consideration, the sale of culinary products (confectionery) of own production can be qualified as an activity for the provision of catering services through facilities that do not have visitor service halls. In relation to such activities, the use of UTII is also allowed. However, this requires that, in addition to selling food, the organization creates conditions for visitors to consume them on the spot (for example, placing next to trading place tables for meals, provided visitors with cutlery). This procedure follows from the provisions of subparagraph 9 of paragraph 2 of Article 346.26, paragraphs 22 and 24 of Article 346.27 of the Tax Code of the Russian Federation.

Therefore, if a trade organization creates conditions for the consumption of manufactured culinary products (confectionery), it can apply UTII on the basis of subparagraph 9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. If such conditions are not created, taxes must be paid on the production and sale of culinary products (confectionery) in accordance with the general or simplified taxation system.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated October 3, 2013 No. 03-11-11 / 41042, dated May 17, 2013 No. 03-11-11 / 161, dated January 23, 2012 No. 03-11-11 / 10, July 1, 2009 No. 03-11-09/233, January 26, 2009 No. 03-11-06/3/10. In arbitration practice, there are examples of court decisions confirming the legitimacy of such an approach (see, for example, the decision of the Federal Antimonopoly Service Central District dated March 26, 2013 No. А54-4101/2012).

Situation: what taxes should the hotel pay on OSNO on the cost of breakfast, which it included in the cost of living? The activity of the restaurant opened at the hotel was transferred to UTII.

From the cost of catering services, which are included in the cost of hotel services, you need to pay taxes provided for by the general taxation system. That is - VAT and income tax.

This follows from the provisions of paragraph 2 of article 153 and paragraph 2 of article 248 of the Tax Code, according to which the revenue (income) that forms tax base, is determined on the basis of all receipts related to settlements for goods (works, services) sold.

Since the cost of breakfast is included in the price of the room and is paid by the guest according to a single document (invoice, receipts, etc.), there are no grounds to exclude it from the revenue from hotel activities. Accordingly, there are no grounds for recognizing income from the sale of breakfasts received as part of activities transferred to UTII. The amount of UTII that the organization pays from the operation of the restaurant is calculated based on the area of ​​\u200b\u200bthe customer service hall (clause 3 of article 346.29 of the Tax Code of the Russian Federation). This amount does not depend on the number and cost of catering services, so double taxation does not arise in this situation.

Economically justified and documented expenses associated with the provision of breakfasts reduce the revenue from the provision of hotel services (clause 1, article 252 of the Tax Code of the Russian Federation). The input tax from the cost of food products used for preparing breakfasts is deductible (subclause 1, clause 2, article 171 of the Tax Code of the Russian Federation). However, an organization can use both rights only if it keeps separate records of income, expenses and input VAT related to different types activities (clause 7 of article 346.26, clause 9 of article 274, clause 4 of article 170 of the Tax Code of the Russian Federation). In particular, an organization can apply a VAT deduction provided that the input tax on products that are spent on preparing breakfasts and on providing other catering services (within the framework of UTII) is accounted for separately. This follows from paragraph 4 of Article 170 of the Tax Code.

Attention: absence separate accounting income and expenses associated with activities in the conditions common system taxation and UTII, may serve as a basis for bringing the organization to tax and administrative liability (Article 120 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Advice: To reduce the tax base for VAT and income tax, exclude the proceeds from the sale of breakfast from the cost of hotel services. To do this, organize separate accounting for income and expenses related to the provision of hotel services (excluding the cost of breakfast) and catering services.

Fix the method of maintaining separate accounting in accounting policy organizations for tax purposes (clauses 6 and 7 of article 346.26 of the Tax Code of the Russian Federation). The provision of breakfasts can be attributed to the additional services provided by the hotel (subparagraph "h" of paragraph 10 of the Rules approved by Decree of the Government of the Russian Federation of October 9, 2015 No. 1085). Price additional services(providing breakfast to hotel guests) is better reflected in separate primary documents.

The procedure for calculating UTII

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). Underlying return on this species activities 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, contracts for the sale of premises, plans, diagrams, explications, a lease (sublease) agreement for premises or part (s) thereof, permission for the right to serve visitors in an 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 "area of ​​the service hall" should be distinguished.

A catering facility means 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, the places for distributing and heating finished products, the cashier's place, as well as utility rooms (see, for example, letters from the Ministry of Finance of Russia dated March 21, 2008 No. 03-11-04/3/143, Federal Tax Service of Russia in the Moscow Region dated May 2, 2006 No. 22-19-I / 0192, resolutions of the Federal Antimonopoly Service of the Ural District dated November 15, 2007 No. Ф09-8749 / 07-С3, of the Central District dated December 19, 2007 No. A36-1291 / 2007, Volga region dated 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 the 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 property, 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 calculation of the tax should also include the areas of leisure facilities (billiard rooms, dance halls, etc.) and open areas that are combined (combined) with the visitor service hall. 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).

Situation: when calculating UTII for catering services, is it necessary to take into account the area of ​​\u200b\u200bthe summer cafe located in front of the restaurant? Tables for visitors are located in the open area. Guests are served by the restaurant staff.

Yes need.

Include the area of ​​the summer cafe in the calculation of the total area of ​​the restaurant. If the resulting figure exceeds 150 sq. m, refuse to use UTII.

In the situation under consideration, a cafe, which in the summer is located on the territory adjacent to the restaurant, should be qualified as an open area - a place specially equipped for public catering located on a land plot (paragraph 25 of article 346.27 of the Tax Code of the Russian Federation). The area of ​​such facilities in public catering organizations is recognized as part of the visitor service hall (paragraph 23 of article 346.27 of the Tax Code of the Russian Federation).

Since the visitors of the summer cafe are served by the restaurant staff, the independent functioning of the open area is impossible. Consequently, the restaurant and the outdoor area of ​​the summer cafe are recognized as a single catering facility. In this case, the total area of ​​​​the visitor service hall for calculating UTII is determined as the sum of all areas used by the organization. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 19, 2013 No. 03-11-06/3/8505.

The area of ​​​​the territory on which an open cafe is organized in the summer is determined on the basis of any title and inventory documents available to the organization. For example, under a lease agreement land plot under a summer cafe or permits for the right to serve visitors in an open area. This conclusion is confirmed by the provisions of paragraph 24 of Article 346.27 of the Tax Code of the Russian Federation.

If the total area of ​​the visitor service hall (the area of ​​the restaurant hall and summer cafe) exceeds 150 sq. m, the organization must abandon the use of UTII and switch to another tax regime. This follows from the provisions of subparagraph 8 of paragraph 2 of article 346.26 and paragraph 3 of paragraph 3 of article 346.28 of the Tax Code of the Russian Federation.

Catering enterprises with several objects of their activity must calculate the area of ​​​​the service hall for each of them separately (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation). At the same time, all catering facilities must be separated in the inventory and title documents. Otherwise, they should be considered as a single complex, and when determining the area of ​​the service hall, the total area of ​​all objects should be taken into account. This follows from the letters of the Ministry of Finance of Russia dated January 31, 2006 No. 03-11-04 / 3/51, dated July 26, 2005 No. 03-11-04 / 3/34.

No service hall

If the catering facility does not have a customer service hall (kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, eateries, 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).

UTII tax is payable quarterly. Accordingly, information about the size of UTII in a particular quarter should be reflected in tax return and billed 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

NenvdThe amount of UTII tax for the corresponding quarter
DBbasic return
FP1physical indicator in the 1st month of the quarter
FP2physical indicator in the 2nd month of the quarter
FP3physical indicator in the 3rd month of the quarter
K1correction factor K1 (coefficient-deflator)
K2correction factor K2
NstUTII 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, not all taxable period(the corresponding quarter), for example, due to the registration of your 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 ratio is the same throughout 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 is necessary to take into account that local authorities 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. tax rate 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 (

The UTII regime gives many advantages to small businesses using it. At the same time, the imputation has features depending on the direction of activity of a legal entity or individual entrepreneur. One of possible types business on such a special regime - the organization of public catering. In the article, we will consider what important steps are associated with the opening of such an institution. It is worth remembering that public catering can work at UTII if this type of activity is allowed in your constituent entity of the Russian Federation.

Options for organizing catering on the single tax system

Catering services at the vmenenka are represented by two types of activities.

  • Catering services without a room for customer service. The basic yield in this case is 4,500 rubles / month. The physical indicator for imputation is the number of employees. If we are talking about IP, it is also included in their number.
  • Catering services with a hall for serving visitors with an area of ​​up to 150 sq. m. inclusive. For this situation, the calculation is based on the area of ​​​​such a hall (number of square meters), and the base yield is 1,000 rubles per month.

Examples of objects of the first group are various tents, kiosks, culinary shops at restaurants, etc. The second group of establishments includes the restaurants themselves, canteens, bars and other objects with premises equipped for catering to visitors.

Restrictions on the use of UTII for catering establishments

The range of services that fall under the type of activity under consideration is limited. Catering services include:

  • preparation of culinary and/or confectionery products;
  • creation of conditions for the sale or consumption of finished or purchased culinary and / or confectionery products;
  • range of leisure services.

These types of activities do not include the manufacture and sale of products falling into the category of excisable goods (alcohol). If any of the restaurants or cafes exceeds 150 sq. m., special mode is not allowed. The company or individual entrepreneur automatically begins to be considered a payer on the OSNO, all other things being equal.

There may be several establishments. The area limitation is not taken into account in total for all premises, but for each of them separately. However, if one of the halls has an area greater than the permitted limit, it will not be possible to apply imputation for it. In this case, you will have to combine taxation regimes.

You can determine the area of ​​​​the hall on the basis of inventory or title documents. For example, a contract for the sale of premises or a lease agreement. The area for tax calculation does not include administrative, industrial premises, etc. Only the part of the premises where visitors are served is taken into account. It also includes an attached outdoor area. This situation is typical for the summer period, when visitors are invited to stay outside the building.

Catering services can be paid not only by individuals, but also by legal entities and other organizations. For example, state or municipal. All this will not go beyond the scope of imputation.

Related services: do they fall under UTII

In cafes and restaurants, visitors are often offered various ways leisure activities. According to the OKPD 2 classifier, entertainment events in such establishments belong to the group of catering services. For example, concerts, organizing various quizzes or games, bowling, etc. If leisure is organized in the same room as the dining room, separate view activities do not need to be separated. Thus, no additional payments will have to be made. At the same time, the site for such events will be included in the calculation of imputed income.

Mobile catering facilities

Currently, on the streets you can find mobile food stations organized right in the vehicle. The Letter of the Ministry of Finance of the Russian Federation dated 09.10.2017 No. 03-11-11 / 65780 states that such mobile points do not belong to public catering facilities. Moving objects does not make it possible to determine its exact location. Therefore, it is impossible to apply imputation in the conduct of such activities.

An example of calculating an imputed tax for a catering establishment

The entrepreneur opens a cafe in the city of Yekaterinburg. We calculate the amount of imputed tax that he must pay in the second quarter of 2018. The hall area is 50 sq. m. Accordingly, the basic yield will be equal to 1,000 rubles. The K1 coefficient (deflator) in 2018 is 1.868. The value of K2 is determined based on the regulatory legal acts of the region where the public catering operates. In the city from our example, the value of the coefficient differs depending on the type of activity, as well as the conditional territorial zone. Let's take one of the possible values ​​- 0.8.

The adjusted basic yield will be: 1,000 * 1.868 * 0.8 = 1,494.4 rubles.

The imputed income for one month will be equal to: 1,494.4 * 50 = 74,720 rubles.

For three months, the amount will be: 74,720 * 3 = 224,160 rubles.

Recall that the tax can be reduced by the amount of insurance premiums, but not more than half. Let in our case they amount to 20,000 rubles. Then: 224 160 * 0.15 = 33 624 rubles; 33,624 / 2 = 16,812 rubles.

Thus, the entrepreneur will have to pay a single tax in the amount of 16,812 rubles.

For public catering on UTII or a combination of modes, a web service for small businesses Kontur.Accounting is suitable. Easily calculate the tax and pay it on time in our service. And we also have simple accounting, payroll, reporting sent via the Internet, expert advice and other opportunities. Create an account and study the service for free for 14 days.

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 for single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. Form UTII declaration without errors, you can 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 as individuals as well as legal. When the service is provided 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 equipmentAll conditions for the consumption of products should be created in the cafe
Coincidence of the place of sale and productionIn 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 trading network
Hall area for serving visitorsDoes 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 are 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, the dining car is not exactly 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.