Calculation of UTII in retail trade with examples. Tax calculation for partial November. Formula and basic parameters for calculating UTII in retail trade

If an organization or individual entrepreneur uses taxation as a tax regime, then they must know all the subtleties and features of calculating this tax fee. And there are a lot of them in it. Let's start in order.

Basic moments

According to the law, those who have the right to work on UTII commercial organizations and individual entrepreneurs who engage in certain types of activities. Their list is specified in the All-Russian Classifier of Services to the Population and partially in OKVED. However, specific areas of activity in which it is possible to use UTII in each region are determined individually at the level local authorities. In turn, they are guided by the economic and territorial characteristics of the region.

When developing his enterprise in one direction or another, every businessman should know whether it falls under UTII or not. This is important for the reason that if the use of “imputation” is possible, then a company or individual entrepreneur can significantly.

The transition to UTII is a strictly voluntary procedure.

How does UTII differ from other forms of taxes?

The most important difference between UTII is that the tax here is paid not on the actual profit received, but on the estimated future income. At the same time, a single tax replaces several tax payments at once, such as personal income tax, VAT, property tax and profit tax.

UTII for retail trade

Quite often, “imputation” is used specifically in the retail industry. This is beneficial for businessmen: if the business is going well, then, regardless of the amount of income, they need to be paid in the state budget a strictly defined amount of taxes. True, this is also where the main drawback of UTII lies: in the case when trade is at zero or an organization, just like an individual entrepreneur, for some reason stopped conducting its activities, but did not have time to notify the tax service about it, the “imputation” will still have to be paid.

Conditions for using UTII for retail

Not every trade company has the right to use the special UTII regime in his work. There are a number of restrictions that must be taken into account if you want to work according to “imputation”. Here they are:

• The sales floor area of ​​the company should not exceed 150 sq.m. Otherwise, trade must be conducted either through a non-stationary network or on premises without a sales floor;
• catering establishments cannot use “imputation”;
• Fuel sellers do not have the right to work under imputation: gasoline, gas, and motor oils;
• entrepreneurs delivering their products to customers through online stores or mail.

These and some other individual entrepreneurs and organizations working in the field retail sales, cannot use UTII. Full list restrictions can be found in the Tax Code of the Russian Federation.

Formula and basic parameters for calculating UTII in retail trade

As when calculating any other tax, accountants of enterprises and organizations located on UTII must know the formula by which this tax calculated. According to UTII it will be like this:

BD x FP x K1 x K2 x 15% = UTII

Explanations:
DB– basic profitability. At its core, it is assumed monthly income for certain types of activities. For 2016, in retail it is equal to 1,800 rubles per square meter;

FP– physical indicator. For different areas, the physical indicator can be different phenomena, for example, for transport companies it is the vehicles involved in work, for companies providing household services to the population it is the number of personnel. If we talk about retail trade, then the physical indicator here will be the area of ​​the sales floor.

Please note: to reduce tax payments when concluding a lease agreement for a store or retail department, it is better to immediately distinguish between retail and warehouse premises. This is important because only the area of ​​the sales floor, that is, the object for making a profit, is used to calculate the tax.

K 1– a coefficient established at the federal level and reflecting the amount of inflation. In the language of economists, this coefficient is otherwise called a deflator. This indicator is changed once a year by a special order of the Ministry economic development.

K 2— a coefficient that is developed by regions of the Russian Federation at the local level. It takes into account many factors at once: such as seasonality, operating hours of the enterprise or individual entrepreneur, wage employees, etc. In order to find out K 2, you need to contact the tax office at the place of registration;

% — the tax rate.

Let's look at examples of UTII calculations in different cases. All initial data are taken for 2016.

Example 1 (sales area 5-150 sq.m.)

In the first example, let’s take a retail space of 70 sq.m. The store is located in a region where K2 is 0.6.

In total we have:

Basic income – 1800;
Physical indicator – 70;
% — 15;
K 1 - 1.798;
K 2 - 0.6;

Now let's move directly to the calculation:

UTII = 1800 x 70 x 1.798 x 0.6 x 15% = 20389.32 rubles

This is the amount of tax that a taxpayer must pay for one month.

Example 2 (sales area less than 5 sq.m.)

If the area of ​​the retail space does not exceed 5 sq.m., then a different formula must be used for calculation. IN in this case parameters such as basic profitability and physical indicator will be a strictly defined constant value of 9000.

In the example below, let the area of ​​the retail outlet be 3 sq.m. The region is the same with K 2 equal to 0.6.

The initial data is:

Basic income + physical indicator – 9000;
% — 15;
K 1 – 1, 798;
K 2 – 0.6;

We calculate UTII:

UTII = 9000 x 1.798 x 0.6 x 15% = 1456.38 rubles

- this is exactly how much the owner of, for example, a kiosk with a sales area of ​​3 sq.m. must pay to the treasury under UTII for one month of work.

Example 3 (trade of mixed goods)

Here we provide a more detailed calculation, taking into account some factors influencing tax reduction.

Attention! If an enterprise trades in multiple types of goods at once, you should study regional K2 very carefully. In some cases, this can significantly reduce the tax. Let's give a specific example.

Let's take a wine store with an area of ​​25 sq.m. as a taxable object. Regional K2 for alcoholic beverages in a given region will be equal to 1.

We calculate using the above formula:

1800*25*1.798*1*0.15=12136.5 rubles.

Since UTII must be paid quarterly, we multiply the resulting amount by 3.

As a result, we have 36409.5 - this is how much we need to pay to the state budget for one quarter

However, in this case, there is a little trick that can be quite legally used to reduce taxes. The liquor store sells not only alcohol, but also various types products (including snacks), which means it can be regarded as a mixed food product. But for this category the coefficient is completely different – ​​only 0.27.

1800*25*1.798*0, 27*0.15=3, 276.85 * 3 = 9830.5 rubles

Thus, the difference between the first and second calculations is 26,579 rubles.

But this is not the limit. If we consider this calculation from the point of view of an individual entrepreneur, then he can reduce this tax on contributions paid to the Pension Fund and the Compulsory Medical Insurance Fund for himself in the amount of 100%, but only on the condition that they were made regularly and without delay. If there are sellers, this tax is reduced by 50% of payments made for them to extra-budgetary funds.

With a competent approach and taking into account all factors, the tax paid under UTII can be significantly reduced. As can be seen from the above example, its size is affected by payments to the Pension Fund and the Compulsory Medical Insurance Fund, in addition, if you correctly take into account the basic profitability (and it is different for each type of activity), then you can optimize the UTII in an even more interesting way.

Calculate UTII taking into account the rented area of ​​the sales area.

For the tenant organization, the area received for rent is part of the area of ​​the stationary retail chain facility that has a sales floor (Article 346.27 of the Tax Code of the Russian Federation). Regardless of what object is located there (display stand, tray, stand, etc.), UTII in this case must be calculated based on the area of ​​the rented sales area (in sq. m). The size of this area must be specified in the lease agreement. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 17, 2007 No. 03-11-04/3/164.

Correction factors

In addition to the physical indicator and basic profitability, when calculating UTII from the number of retail locations, use the following values:

• deflator coefficient K1 (clause 4 of article 346.29 of the Tax Code of the Russian Federation);

• correction factor K2 (clause 4 of article 346.29 of the Tax Code of the Russian Federation).

In this case, the value of coefficient K1 is not rounded, but the value of coefficient K2 is rounded to three decimal places (clause 11 of article 346.29 of the Tax Code of the Russian Federation).

Tax rate

If local authorities have not established a reduced tax rate, calculate the amount of UTII at a rate of 15 percent (Article 346.31 of the Tax Code of the Russian Federation).

The tax base

Determination procedure tax base according to UTII depends on the area of ​​retail outlets.

For all retail locations with an area of ​​less than 5 square meters. m, determine the tax base for the quarter using the formula:

If during the quarter the number of retail locations increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

For all retail locations with an area of ​​more than 5 square meters. m, determine the tax base for the quarter using the formula:

The value of the physical indicator - the area of ​​retail places - is included in the calculation of UTII rounded to whole units (clause 11 of Article 346.29 of the Tax Code of the Russian Federation). Rounding the size of the physical indicator, its values ​​are less than 0.5 square meters. m discard, and 0.5 sq. m or more, round to the nearest whole unit (letter of the Ministry of Finance of Russia dated June 16, 2009 No. 03-11-11/111). In this case, rounding is carried out in relation to the total area of ​​​​all retail places. Include the area of ​​each retail space in the calculation without rounding (for example, 15.42 sq. m). This follows from the letter of the Ministry of Finance of Russia dated November 15, 2011 No. 03-11-06/3/116.

If during the quarter the area of ​​retail spaces increased or decreased, take into account the changes from the beginning of the month in which they occurred (clause 9 of Article 346.29 of the Tax Code of the Russian Federation).

If during the quarter the organization used retail spaces of various sizes (less than and more than 5 sq. m), then the total tax base for the quarter will be:

Calculation of UTII

Having determined the size of the tax base, calculate the amount of UTII using the formula:

This follows from subclause 10 of clause 5.2 of the Procedure, approved by order Ministry of Finance of Russia dated January 23, 2012 No. ММВ-7-3/13.

An example of calculating UTII from retail trade through facilities that do not have sales floors. The number of retail locations has changed over the course of tax period

Alpha LLC sells retail through a tent located on food market, and applies UTII.

In 2016, the value of the deflator coefficient K1 is 1.798. The value of the correction factor K2 by local authorities is set at 0.7. Tax rate- 15 percent.

The area of ​​the tent that the organization used until February 8 was 4 square meters. m. From February 10, the area of ​​the tent was increased by one and a half times and amounted to 6 square meters. m. Thus, when calculating the tax base for UTII for the first quarter, the following indicators are used:

• in January - 1 retail space;
• in February - 6 sq. m;
• in March - 6 sq. m.

Imputed income for calculating UTII for the first quarter was:

• for January: 9000 rub./trading. place × 1 bargain. place × 0.7 × 1.798 = 11,327 rubles;
• for February-March: 1800 rub./sq. m × (6 sq. m + 6 sq. m) × 0.7 × 1.798 = 27,186 rubles;
• total for the first quarter: RUB 11,327. + 27,186 rub. = 38,513 rub.

The amount of UTII for the first quarter is equal to:

RUB 38,513 × 15% = 5777 rub.

UTII (imputation) is a special tax regime when the tax calculation takes into account not actual income, but potential income that you can supposedly receive from certain types of activities allowed for UTII. The regime will be valid until January 1, 2021 (federal law dated June 2, 2016 No. 178-FZ).

Moreover, this potential income, established by the Tax Code of the Russian Federation, is assessed not in money, but in physical indicators, such as, for example, the area of ​​a retail space, the number of employees. The logic is that, they say, more employees means more profit, more parking area means potentially more profit, etc.

Therefore, you will have to pay UTII tax in any case, regardless of the size of your income and whether you conducted business at all.

But on the other hand, if your income is constantly growing, then the tax amount does not change.

Permitted types of activities on UTII

1. Household services (hairdressing salons, baths, showers; ritual, ceremonial; photo studio services; freight forwarding; repair and construction of housing and other buildings; dry cleaning, laundries; furniture manufacturing and repair; repair and maintenance of household appliances; manufacturing of metal products; hardware services rental; repair and tailoring of shoes, fur, leather, knitwear, hats, etc.).
2. Veterinary services.
3. Repair, maintenance and cleaning vehicles.
4. Storage of motor vehicles in paid parking lots (with the exception of penalty parking lots).
5. Motor transport of passengers and cargo (subject to the presence of no more than 20 vehicles to provide such services).
6. Retail trade through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each object; through the facilities of a stationary retail chain that does not have sales floors; through objects of a non-stationary trading network.
7. Catering services with a customer service area of ​​no more than 150 square meters for each facility; through facilities that do not have a visitor service area.
8. Outdoor advertising using advertising structures.
9. Placement of advertising on the external and internal surfaces of vehicles.
10. Temporary accommodation and accommodation services (room area of ​​each facility is up to 500 sq. m.).
11. Leasing of stationary retail spaces that do not have sales areas; objects of non-stationary trading network; catering facilities that do not have a customer service area.
12. Rental land plots for the placement of stationary and non-stationary retail network facilities; for the placement of catering facilities.

Article 346.27 of the Tax Code of the Russian Federation will help you understand what a stationary and non-stationary retail chain is, what the concepts of “kiosk”, “store”, “tent”, etc. include.

Transition to UTII

They do NOT have the right to apply UTII:

• Individual entrepreneurs / organizations leasing gas and gas filling stations.
• Individual entrepreneurs / organizations whose average number of employees for the previous calendar year exceeds 100 people.
• Individual entrepreneurs / organizations whose activities are carried out under a simple partnership agreement or agreement trust management property.
• Organizations in the “largest taxpayers” category.
• Organizations in which the share of participation of other legal entities is more than 25%

  (with some exceptions).

• Educational, healthcare and social welfare institutions providing public services. nutrition.

If you don’t want to delve into complex tax calculations, prepare reports and go to the tax office, you can use this, which automatically makes all the calculations and sends payments and reports to the Federal Tax Service via the Internet on time.

Transition procedure

The application must be submitted within 5 working days from the date of commencement of the activity. For violation deadline- fine 10,000 rubles. Submit at the actual place of business.

But when carrying out 3 types of activities:

1. Motor transport services for the transportation of passengers and cargo
2. Delivery or peddling retail trade
3. Advertising on vehicles

The individual entrepreneur submits an application at his place of residence. Organizations - at their location. Within 5 days from the date of submission of the application, you will be given tax notice about registration under UTII.

ATTENTION: It is possible to switch from UTII to other special taxation systems only from the next calendar year. However, the Tax Code states that you can switch to the simplified tax system from the beginning of the month in which the obligation to pay UTII was terminated.

This means that the taxpayer stopped activities subject to UTII during the year and began conducting another type of activity, but using the simplified tax system. And the application for switching to the simplified tax system is written on the first day of the month in which the UTII was deregistered.

Deregistration of UTII

The application must be submitted within 5 working days from the date of termination of activity:

• Or at the place of business.
• Or, if the 3 listed types of activities are carried out (see above), then the individual entrepreneur - at the place of residence, the organization - at the location.

Calculation of UTII tax

At first glance, tax calculation may seem complicated, but in reality everything is simple. UTII is calculated using the formula: BD * FP * K1 * K2 * 15% = UTII (monthly amount)

DB - basic income per month. Already defined in exact figures by the Tax Code of the Russian Federation

(see table below). It is measured in rubles per unit of physical indicator.

Table of basic profitability, physical indicators by code and each type of entrepreneurial activity activities of UTII

FP- physical indicator. Depending on the type of activity, it can be calculated, for example, in the number of employees, vehicles, retail locations, etc.

K1- deflator coefficient. It is established every year by the Ministry of Economic Development of the Russian Federation.

In 2018 K1 = 1.798

K2- correction factor. Each municipality sets its own meaning for it. This coefficient reduces the amount of tax and varies not only by region, but also by type of activity.

You can find it out on the website of the Federal Tax Service of Russia in the section “Features of regional legislation”. Just don’t forget to set your region in the site settings.

Or, in order not to delve into documents, you can call the local tax office on this issue.

EXAMPLE OF CALCULATION OF UTII TAX.

In 2018, the individual entrepreneur provides vehicle washing services. The car wash is located in Chelyabinsk on the street. Dovatora (zone 3). Has 3 employees, including himself.

The basic profitability (see table) for “Repair, maintenance and washing of vehicles” is 12,000 rubles. for each employee, including the individual entrepreneur himself.

K2 for this activity and this washing location (zone 3) is 0.42.

So, what we have: DB * FP * K1 * K2 * 15% = UTII

BD = 12,000 rubles, FP = 3, K1 = 1,798, K2 = 0.42

UTII tax per month = 12,000 rubles. * 3 * 1.798 * 0.42 * 15% = 4,077.86 rub.

UTII tax for the quarter = 3 months. * 4,077.86 rub. = 12,233.58 rub.

UTII tax for an incomplete month: multiply the tax amount for the month by the number of “worked” days and divide by the number of days in the month.

If the same type of activity is carried out in different places, then the tax is calculated and paid separately for each place (municipal entity) where such activity is carried out.

How to reduce UTII tax

1) Individual entrepreneurs on UTII without employees can reduce the tax by 100% of the amount of all fixed insurance premiums paid for themselves. For example, an individual entrepreneur without employees must pay a tax of 12,000 rubles for the 3rd quarter.

The amount of insurance premiums for yourself paid in the 3rd quarter is 5,000 rubles.

Thus, UTII = 12,000 rubles. - 5,000 rub. = 7,000 rub. for the 3rd quarter.

2) If an individual entrepreneur has employees on UTII, then the tax can be reduced by no more than 50%, and then only by the amount of insurance premiums for employees. It is impossible to reduce the tax on the amount of insurance payments for yourself.

ATTENTION: from January 1, 2017, individual entrepreneurs will be able to reduce tax by the amount of insurance premiums “for themselves” ( the federal law dated June 2, 2016 No. 178-FZ).

For example, the same individual entrepreneur must pay a tax of 12,000 rubles for the 3rd quarter. But he has 1 employee. The amount of insurance premiums paid for the employee for the 3rd quarter amounted to 18,000 rubles. We can reduce the tax by no more than half: Thus, UTII for the 3rd quarter = 12,000 rubles. * 50% = 6,000 rub.

3) Also, UTII tax can be reduced with some resourcefulness, for example:

You can choose according to your type of activity municipality, in which the correction factor (K2) will be the smallest.

Or reduce the physical indicator (FP), reducing the number of employees, the area of ​​the retail space, unless, of course, this is detrimental to the business.

When to pay UTII tax?

The deadline for paying UTII is based on the results of each quarter.

No later than the 25th day of the month following reporting period(by block):

IMPORTANT: if you have temporarily suspended your activities (for example, for the duration of repairs), the UTII tax still needs to continue to be paid.

BUT if, during the termination of your activity, you ceased to own property (terminated the lease agreement, sold vehicles, vending machines), on the basis of which the physical indicators for calculating UTII are calculated, then you don’t have to pay the tax (it will be equal to 0 rubles) - in a similar situation already there is judicial practice.

IMPORTANT: vehicles that are under repair / idle “idle” in the fleet and are not involved in transportation (of cargo, passengers) can not be taken into account when calculation of UTII. This follows from the Letter of the Federal Tax Service dated June 10, 2016 No. SD-4-3/10366@. But the above facts need to be confirmed primary documents(for example, a report of a technical malfunction of a car).

UTII reporting

1) it is not maintained on UTII!

2) Tax UTII declaration submitted based on the results of each quarter (see) no later than the 20th day of the month following the reporting period (quarter):

3) Also, UTII taxpayers must keep records of physical indicators. It’s just not clear how. The legislation does not say anything about this. In practice, such “accounting” is often kept either in an ordinary notebook or not at all.

For example, take the physical indicator “workers”. You can provide documents confirming the existence of such ( employment contract) and briefly write it down so that it is clear that the employee is engaged in exactly this type of activity (the specified document: job descriptions).

For the physical indicator “sales area”, you can specify a document - a lease/sublease agreement. Write down how much is the total area of ​​the premises, how much is allocated directly to the sales area, and how much is for utility rooms.

In 2019, UTII as a special tax regime is used by organizations and individual entrepreneurs. Previously, it was planned to abolish this taxation system from 2019, but the Government of the Russian Federation postponed the abolition of UTII until 2021. So there is still time to use UTII, so we will tell you about the formula for calculating UTII in 2019.

UTII is an imputed tax that does not depend on the actual income of an individual entrepreneur or organization. It applies to certain types of activities. The tax is calculated using a special formula.

Our article today will discuss the formula for calculating UTII 2019, as well as examples of calculating tax payable.

Application of UTII in 2019

It should be noted that when paying UTII, both individual entrepreneurs and organizations are exempt from paying the following taxes:

• on property;
• at a profit ();
• value added (VAT).

In general, the possibility of applying the Unified Tax on imputed income is regulated regulations local authorities authorities. At the same time, the procedure for paying UTII may be different due to the fact that the K2 coefficient may differ in different regions.

The use of UTII involves payment of tax based on the amount of income not actual, but imputed by officials of an individual entrepreneur or organization.

The 2019 UTII formula includes basic yield, as well as physical indicators and coefficients K1 (deflator) and K2 (adjustment).

When choosing UTII, individual entrepreneurs and organizations are required to register as payers of this tax within five days after the start of activities on UTII. Conducting activities on UTII without registration entails a fine of 40,000 rubles or 10% of the potential income received.

UTII does not have the right to apply to individual entrepreneurs and organizations with more than 100 employees.

Changes to UTII in 2019

Since 2015, regional authorities have received the right to reduce the basic UTII tax rate from 15% to 7.5% starting from the next reporting year.

In 2016, the adjustment coefficient K1 was supposed to be 2.083, but the Ministry of Economic Development of the Russian Federation decided to leave K1 at the 2015 level - 1.798. For 2017, K1 in the amount of 1.798 continued to be valid for the purpose of calculating UTII.

Thus, over the course of three years (2015, 2016, 2017), there were no significant changes in this taxation system. Application tax deductions, the procedure for making insurance contributions for individual entrepreneurs and organizations will remain the same.

But 2018 brought a not very pleasant surprise. A draft law was proposed for consideration by legislators, increasing K1 from 2018 by 3.9% from the K1 in force in 2017. The bill was passed and signed by the president. With such a percentage increase, K1 in 2018 for calculating UTII amounted to 1.868. For 2019, K1 will be increased and amount to 1.915, which will entail an increase in the tax amount.

Types of taxable activities UTII

The obligation to pay UTII arises for individual entrepreneurs and organizations that operate in the following areas:

1. Retail trade (facility area - no more than 150 sq. m.).
2. Household services.
3. Veterinary services.
4. Catering(object area - no more than 150 sq. m.).
5. Hotel business and rental housing.
6. Providing services for leasing retail places and land plots (except for petrol and gas filling stations, facilities with an area of ​​more than 500 sq. m.).
7. Distribution and (or) placement of advertising.
8. Repair, maintenance, washing of vehicles.
9. Provision of parking.
10. Delivery of passengers and cargo.

A complete list of UTII activities is contained in Article 346.26 of the Tax Code of the Russian Federation.

Formula for calculating UTII 2019

The UTII formula for 2019 is as follows:

UTII = BD x FP x K1 x K2 x15%

DB - basic yield. Determined by the tax code for each type of activity. This could be retail trade, the provision of household services and much more.

In Article 346.29 Tax Code RF contains information regarding basic profitability and physical indicators for types of UTII activities.

You can find the basic yield table on this page.

FP - physical indicators. When calculating FP, they are rounded to whole numbers.
K1 is the deflator coefficient established by the government of the Russian Federation. In 2018 it is 1.868; in 2019 will be 1.915.
K2 is a correction factor. It is determined by local authorities and can vary from 0.005 to 1.
15% - rate on UTII tax. This maximum bet, defined by the Tax Code of the Russian Federation, but local authorities have the right to reduce it to 7.5% by local laws.

To pay tax for the quarter, the resulting value should be multiplied by three.

Deadlines for paying UTII in 2019

The deadline for paying UTII in 2019 is no later than the 25th day of the first month following the reporting quarter:

• for the 4th quarter of 2018 until 01/25/2019;
• for the 1st quarter of 2019 until 04/25/2019;
• for the 2nd quarter of 2019 until July 25, 2019;
• for the 3rd quarter of 2019 until October 25, 2019;
• for the 4th quarter of 2019 until 01/25/2020.

Reducing UTII for insurance premiums

According to Article 346.32 of the Tax Code of the Russian Federation, the amount of UTII calculated for the quarter can be reduced by mandatory insurance premiums that were actually paid in a given quarter. In this case, it does not matter for what period the contributions were accrued (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). In this case, it matters whether the UTII payer is an employer or not:

• individual entrepreneurs who are not employers reduce the amount of the single tax by the full amount of insurance premiums paid for themselves for compulsory pension insurance and for compulsory health insurance;
• individual entrepreneurs using hired labor reduce the amount of the calculated single tax on insurance premiums paid for themselves and for employees, but not more than 50% of the accrued UTII amount.

Examples of calculating UTII in 2019

Example 1

An individual entrepreneur who works without employees and provides veterinary services:

• BD - 7,500 rubles;
• FP - 1 (person - individual entrepreneur);
• K1 - 1.868;
• K2 - 1.

UTII = 7,500 × 1 × 1,868 × 1 × 15% = 2,102.00 rubles per month.

To calculate UTII for the quarter:

2,102 × 3 = 6,306 rubles.

Example 1 is calculated for 2018, for 2019 only K1 changes, accordingly, the amount of UTII for the quarter in 2019 for the same individual entrepreneur will be:
UTII = 7500 x 1 x 1.915 x 1 x 1 x 15% = 2,154.00 rubles per month.

To calculate UTII for the quarter:

2,154.00 x 3 = 6,462.00 rubles.

An increase in K1 in 2019 for this individual entrepreneur will lead to an increase in tax by 156.00 rubles per quarter.

Individual entrepreneurs without employees have the right to reduce the UTII tax by the entire amount of insurance premiums paid in the billing period.

Let's give an example. During the 1st quarter, the individual entrepreneur paid insurance premiums for himself in the amount of 6,998.00 rubles. Consequently, this individual entrepreneur will not have UTII to pay, since:

The difference between the calculated UTII 6,306.00 (in 2018) and 6,462.00 (in 2019) will be negative. Sum fixed contributions turned out to be more than the calculated UTII. This means that an individual entrepreneur does not have to pay UTII tax for the 1st quarter.

When calculating UTII, a rounding rule applies - values ​​of cost indicators less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

Example 2

An individual entrepreneur who works with 2 employees and provides vehicle washing services:

• BD - 12,000 rubles;
• FP - 3 (individual entrepreneurs + employees);
• K1 - 1.868;
• K2 - 1.

UTII = 12,000 × 3 × 1.868 × 1 × 15% = 10,087.00 per month.

To calculate UTII for the quarter:

10,087.00 × 3 = 30,262.00 rubles.

Similarly, for 2019, UTII will be:

UTII = 12,000 x 3 x 1.915 x 1 x 15% = 10,341.00 per month.

To calculate UTII for the quarter:

10,341.00 x 3 = 31,023.00 rubles.

In Example 2, the individual entrepreneur uses hired labor. The amount of contributions paid in the accounting quarter for oneself and for hired employees amounted to 20,000 rubles. But in the case of hired labor, it is impossible to reduce the tax by the entire amount of insurance premiums paid. The tax in this case is reduced by no more than 50%. It turns out that the following amounts are payable for the billing quarter:

• 30,262.00 x 50% = 15,131.00 rubles in the billing quarter of 2018;
• 31,023.00 X 50% = 15,512.00 rubles in the billing quarter of 2019.

The taxation system in the form of a single tax on imputed income (UTII, imputation, imputed tax) is one of six tax regimes available for use in the Russian Federation by both organizations and individual entrepreneurs. UTII, along with PSN and Unified Agricultural Tax, refers to special taxation regimes, which are characterized by their own characteristics and conditions of application.

What is a single tax on imputed income?

UTII is one of the most popular and profitable taxation systems (hereinafter referred to as UTII). main feature The problem with this regime is the procedure for calculating tax. The basis for UTII is not the actual profit received, but the amount of income imputed by the state for a particular type of activity. That is, the tax is not tied to the income received, it is calculated based on the type of activity, the number of employees or the area of ​​the sales floor and the area in which the activity is carried out.

Also, as in other special regimes, UTII exempts individual entrepreneurs or organizations from paying VAT, income tax, personal income tax and property tax.

Until 2013, UTII was mandatory for use if the activities carried out fell under this taxation regime. Since 2013, imputation has become voluntary and an entrepreneur (individual entrepreneur or organization) has the right to decide for himself which regime to apply: UTII, simplified tax system or OSNO.

When will UTII be cancelled?

Despite the large number of rumors about the abolition of UTII, the validity of the imputation is extended annually. Thus, in July 2016, the President of the Russian Federation signed a law extending the validity of UTII until 2021. So in the next 3 years there will be no need to think about changing the tax regime associated with the abolition of UTII.

Features of imputation

• Tax calculation based on imputed rather than actually received income.
• Payments and reporting are made quarterly.
• Payment of one tax (single) instead of three (VAT, income and property tax for organizations and VAT, personal income tax and property tax for individual entrepreneurs).
• Possibility of taking into account paid insurance premiums when calculating taxes.
• The right to receive a deduction for the costs of purchasing and installing online cash registers.
• Exemption from the mandatory use of online cash registers until July 1, 2019.
• Possibility of applying a 0% rate for first-time registered individual entrepreneurs for certain types of activities.

Who can apply, types of activities

The types of activities in respect of which it is possible to apply the imputed taxation system are listed in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. These include, in particular:

• Domestic services.

On November 24, 2016, the Government of the Russian Federation approved a new list of codes for household services in respect of which the imputed taxation system can be applied.

• Veterinary services.
• Repair, maintenance and washing of motor vehicles.
• Rental of parking spaces and other parking spaces.

This type of activity also includes services for car security in paid parking lots, except impound lots.

• Freight and passenger transportation.

Condition: no more than 20 vehicles used to conduct the specified activity.

• Retail trade through shops and pavilions with an area of ​​no more than 150 sq.m.

If the area of ​​the sales area exceeds the specified value, then application of UTII By this species activities are not allowed.

• Retail trade in the objects of a stationary trading network (STS), which does not have trading floors, as well as through the objects of a non-stationary trading network (NTS).

STS objects that do not have trading floors include indoor markets, kiosks, tents, vending machines. NTS objects include open counters, benches, vans, tanks for the sale of beer, milk, kvass.

• Catering services with a hall area of ​​no more than 150 sq.m.

If the area of ​​the customer service hall exceeds the specified value, then the use of UTII for this type of activity is not permissible.

• Catering services provided in premises that do not have a customer service area.
• Placement of outdoor advertising on special structures.
• Advertising inside and outside vehicles.
• Lease to organizations and individual entrepreneurs of premises with an area of ​​no more than 500 sq.m.
• Leasing of retail space for retail trade and catering services.
• Leasing of land for the placement of retail trade facilities and provision of catering services.

Note: a specific list of activities for which UTII may be applied is established by decisions of local authorities. Also, in some regions, UTII may not be installed at all, as, for example, in Moscow.

Who cannot apply

The use of UTII is not allowed if:

• Individual entrepreneur or company has more than 100 employees

What taxes does it exempt from?

For organizations:

• Income tax.
• Property tax

For individual entrepreneurs:

• Personal income tax.
• Property tax.

Note: if real estate included in a special list approved regional authorities, and the tax on it is calculated based on the cadastral, not inventory value ( shopping centers, administrative and business centers and premises in them), property tax is payable regardless of the taxation system applied.

Is it possible to combine UTII with the simplified tax system and other tax regimes?

UTII can be combined with any non-tax regime: simplified tax system, patent, agricultural tax and OSNO. At the same time, it is not allowed to use several non-regulatory regimes for one type of activity at once.

The procedure for transition to a single tax on imputed income

To switch to the imputed taxation regime, you must submit to the tax authority statement:

• according to the UTII-1 form for organizations ().
• according to the UTII-2 form for individual entrepreneurs ().

Transition deadlines

An application for transition to imputation must be submitted no later than 5 days from the date of commencement of activities.

Registration as UTII payer carried out by the tax authorities within 5 days from the date of receipt of the application from the individual entrepreneur or organization.

How to keep records on UTII

Individual entrepreneurs and organizations on UTII keep records only of physical indicators; they do not take into account income and expenses. If an entrepreneur or company combines UTII with the simplified tax system or a patent, it must keep separate records of income and expenses for the simplified tax system and the patent.

How to calculate the tax amount

Formula for calculating UTII for the quarter:

BD x FP x K1 x K2 x 15% x 3

DB– basic profitability. This value is established by the Tax Code of the Russian Federation per unit of physical indicator, separately for each type of activity.

FP– physical indicator. As a rule, the unit of physical indicator is the number of trade objects, employees, the area of ​​the trading floor (place), the number of vehicles, etc.

The basic profitability and physical indicator for each type of activity is established in clause 3 of Art. 346.29 Tax Code of the Russian Federation

K1– deflator coefficient. The value of this coefficient is set by the Ministry of Economic Development for each calendar year. In 2017 it is equal 1,798 , in 2018 amounted to 1,868 , in 2019 – 1,915 .

K2– correction factor. The value of the correction coefficient is established by municipal authorities in relation to a specific type of activity, and, in some cases, to the area in which the activity is carried out.

You can find out the exact value of this coefficient on the tax service website by indicating the region code in the upper left corner (for example, 50 - Moscow region) and scrolling down the page to read the section “Features of regional legislation”.

15% – UTII rate.

It should be noted that regional authorities have the right to reduce the rate for certain categories of entrepreneurs carrying out certain types of activities.

3 – the number of months in a quarter for which the tax is calculated.

An example of calculating UTII for a quarter

Initial data:

Business entity: IP

Kind of activity: provision of veterinary services

Wage-earners: none

Moscow region, Ramenskoye

Basic profitability:

Physical indicator: 7 500

K1: 1,798

Bid: 15%

RUB 6,997

Tax calculation for the quarter

BD x FP x K1 x K2 x 15% x 3

7,500 x 1 x 1,798 x 1 x 15% x 3

RUB 6,068

Since IP in reporting period paid insurance premiums exceeding the amount of calculated tax, he does not have to pay anything to the budget:

6 068 – 6 997 = 0

An example of calculating UTII when registering in the middle of the quarter

Initial data:

Business entity: IP

Kind of activity: provision of repair services, maintenance and vehicle washing

Wage-earners: none

Region and municipality in which the activity is carried out: Saint Petersburg

Basic profitability: number of employees, including individual entrepreneurs

Physical indicator: 12 000

K1: 1,798

Bid: 15%

Amount of fixed contributions paid: RUB 6,997

Tax calculation for partial November

BD x FP x K x K2 x 15 x Number of days worked in a month: Total number of days in a month

12,000 x 3 x 1,798 x 1 x 15% x 29:30

Tax amount excluding contributions – RUB 3,128.5

Tax calculation for December

12,000 x 1 x 1.798 x 1 x 15% = 3,236.4

Total for partial November and full December the calculated tax amount will be RUB 6,365

Since the amount of fixed contributions exceeds the calculated tax, the individual entrepreneur does not have to pay anything to the budget based on the results of the 4th quarter.

Features of reducing tax on insurance premiums

• If an individual entrepreneur does not have employees, he can reduce the amount of calculated tax on all insurance premiums, down to zero

That is, if the amount of fixed contributions exceeds the amount of calculated tax, then you do not need to pay anything at the end of the quarter.

• If an individual entrepreneur has employees, when calculating tax, he can reduce it by insurance premiums paid both for himself and for employees, but not more than 50% of the tax amount

Let’s say an individual entrepreneur paid contributions in the amount of 15,000 rubles for himself and his employee. The calculated tax amount excluding contributions is 8,000 rubles. An individual entrepreneur can reduce the single tax only by half, that is, up to 4,000 rubles. (8,000 x 50%).

• Insurance premiums can be taken into account when calculating tax only if they are paid before filing the UTII return for a given quarter

Let’s say an individual entrepreneur filed a declaration for the 3rd quarter of 2017 on October 2, and paid insurance premiums for this period on October 5. The individual entrepreneur will not be able to take them into account when calculating the payment for the 3rd quarter, but will have the right to take them into account when calculating the tax for the 4th quarter.

• Starting from 2018, individual entrepreneurs will be able to take into account the costs incurred for the purchase and installation when calculating tax. online cash register in the amount of no more than 18,000 rubles.

In order to receive the benefit, an individual entrepreneur must register the cash register in the period from February 1, 2017 to July 1, 2019. If an individual entrepreneur provides catering services or conducts retail trade, the cash register must be registered in the period from February 1, 2017 to July 1, 2018. You can take costs into account when calculating taxes for 2018 and 2019, but not earlier than the year in which the cash register was registered.

Procedure and deadlines for tax payment

Single tax is payable every quarter, no later than 25 days from the end of the tax period.

The tax is paid to the Federal Tax Service at the place of business or registration (for distribution and distribution trade, transportation of passengers and cargo, placement of advertising on vehicles).

KBK on payment of UTII in 2017 for individual entrepreneurs and organizations – 18210502010021000110

Reporting

The tax period for UTII is a quarter, and therefore, declarations are submitted by individual entrepreneurs or organizations quarterly, no later than 20 days from the end of the tax period.

Please note that if the tax payment or reporting deadline falls on a weekend or holiday, it will be moved to the first business day.

Cash register for UTII in 2019

Individual entrepreneurs and organizations on UTII (except for catering services and retail trade) have the right not to switch to new order settlements with clients (buyers) until July 1, 2019.

Individual entrepreneurs and companies operating retail trade or providing catering services have the right not to use online cash registers until July 2019, provided there are no employees.

Loss of right to use

An entrepreneur or organization loses the right to use UTII if the number of employees exceeds 100 people or the share of participation of other organizations increases over 25%.

Removal from the register

In case of termination of the imputed activity, the individual entrepreneur or organization is obliged to submit an application to the tax authority within 5 days from the date of its completion:

• according to the UTII-3 form for organizations ().
• according to the UTII-4 form for individual entrepreneurs ().

The specified document must be submitted to the Federal Tax Service at the place of business, except in cases where delivery or distribution trade is carried out, services are provided for the transportation of passengers and cargo and placement of advertising on vehicles. When carrying out these types of activities, the application is submitted at the place of registration of the individual entrepreneur or organization.

Within 5 days from the date of receipt of the application tax service deregisters an individual entrepreneur or organization as a UTII payer

Please note that the taxpayer can change the taxation system (if the individual entrepreneur does not cease activities for which UTII is applied) only from the beginning of the next year.

Responsibility for non-payment of tax

• For non-payment of tax - a fine of 20% of the amount of the unpaid tax, and if the tax was deliberately not paid - 40% of the amount of the unpaid payment.

Also, for each day of delay, penalties are charged equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for the first 30 days of delay and at a rate of 1/150 for subsequent days.

• Behind late submission reporting - a fine of 5% of the amount of tax payable on the declaration for each month of delay, but not more than 30% and not less than 1,000 rubles.

Unified tax on imputed income (UTII) in 2019

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