Activities falling under UTII

UTII - a special system of taxation in the form of a single tax, accrued on imputed income. You can use this system if your work is suitable for activities falling under the UTII.

We suggest you study the list of activities of the UTII:

1) household services (the all-Russian classifier of services to the population);

2) veterinary services;

3) services for the distribution of promotional materials. Provides the use of advertising structures (streamers, electronic scoreboards, billboards, etc.);

4) placement of bright advertising on any transport (in most cases it is used on cars or on public public transport);

5) in activities falling under UTII, includes services related to the repair, maintenance and washing of vehicles;

6) provision of paid parking lots (exception: penalty parking lots);

7) transportation of passengers in the event that the company (or IP) carrying out such transportation owns no more than twenty vehicles for the provision of these services;

8) cargo transportation, in the event that the company (or IP) carrying the transportation owns no more than twenty vehicles to provide these services;

9) retail trade also falls under the types of activities subject to UTII.

Requirements for sales outlets:

- The shop or the shopping pavilion should be no more than one hundred and fifty square meters (this requirement is required for each trade object, if you have several outlets);

- Trade can be carried out through the objects of the chosen fixed network, which does not imply the presence of trading rooms. Another option is the objects of a suitable non-stationary network (as an example: a portable tent).

Under the types of activities falling under UTII, public catering also falls. Requirements for the area of the room (hall) for customer service are the same as in the case of retail trade, that is, not more than one hundred and fifty square meters. Provide public catering services (using UTII) can also be through facilities in which there is no room for visitors.

In the types of activities falling under UTII, includes the provision of hotel services, that is, the provision of rooms for temporary residence. The main requirement: the total area of the premises for the provision of services should not exceed five hundred square meters.

Under the types of activities falling under the UTII, is the provision of space for rent. These areas include the following:

- trading places located in the objects of the selected stationary trading network (without trading halls);

- trading places located in objects of non-stationary network;

- shopping areas for the provision of catering services without a visitor service hall;

- land plots for construction (placement) of trade network objects or catering facilities.

The following organizations and IP can not be transferred to the UTII:

- the number of employees of these organizations and individual entrepreneurs for the preceding (fiscal) calendar year exceeds one hundred;

- organizations in the authorized capital of which other organizations participate more than 25 percent. The exception is public organizations of the disabled in the event that among their employees more than fifty percent are themselves disabled. At the same time, their share in the labor remuneration fund must be at least twenty-five percent;

- organizations and IP, which switched to another system of tax calculation;

- educational and social institutions, as well as health facilities in the provision of catering services;

- organizations and individual entrepreneurs who lease (temporarily) fuel stations.

Use a special system of taxation UTII, if your activity falls under these types.