Taxation of individual entrepreneurs in the retail trade.

Taxation of individual entrepreneurs specializing in the retail sale of goods through trade halls with an area of not more than 150 m2, as well as non-stationary objects, is carried out according to the UTII system. At the same time, the number of employees engaged in servicing retailers should not exceed 100 people.

The tax is calculated for each quarter according to the following formula: S * B * K1 * K2 * 15%, where S is the floor area; В - basic profitableness, the value of which is established by the legislation; K1, K2 - coefficients, also determined by regulatory acts.

Features of the taxation of individual entrepreneurs trading through non-stationary objects are the method of calculating the UTII. For mobile trade, the tax is calculated as follows: (R1 + R2 + R3) * B * K1 * K2 * 15%,

Where R1 is the average number of employees for the first month of the quarter, including the entrepreneur; R2 - for the second month; R3 - for the third month; В - base profitableness; K1, K2 are the coefficients.

For stationary and non-stationary trade places with an area of less than 5 m2, the following calculation procedure is provided: (N1 + N2 + N3) * B * K1 * K2 * 15%

Where N1 - number of trading places for the first month of the quarter; N2 - for the second month; N3 - for the third month; В - base profitableness; K1, K2 are the coefficients.

The taxation of individual entrepreneurs under the UTII regime does not depend on the revenue of sales outlets and does not require confirmation of costs. In order to ensure the successful passage of tax audits, you need to consider the following points:

1. Definition of the type of activity. Shoppers can be not only private individuals, but also commercial structures that purchase goods for business purposes. Therefore, in practice, there are often problems with the delineation of wholesale and retail. According to the Civil Code of the Russian Federation, the main difference between these types of trade is the purpose of purchase, retail sales of goods for personal use are recognized. On the other hand, the Tax Code of the Russian Federation does not impose on the IP an obligation to find out from the client the further fate of the goods purchased, determining only the type and size of retail facilities by the retailer's criterion. To taxation of individual entrepreneurs under the UTII system was fully justified and did not cause any doubts with the tax authorities, it is recommended that corporate clients purchase retail transactions. Payment can be made both in cash and in non-cash form (Letter of the Ministry of Finance No. 03-11-04 / 3/20 of 18.01.06).

2. Retention of documents confirming the size of the sales area. The most common problem with tax inspections is the addition of UTII due to the understating of the size of retail space by the entrepreneur. If you use a part of the store for trade that does not have clear boundaries, then it is sufficient to keep the lease agreements for the three years preceding the current one, in which all the extensions and reductions of the department are reflected. If the sale of goods is carried out through a separate premises, the area specified in the declaration on UTII should correspond to the explication and other inventory documents to the store. It is worth emphasizing that the taxation of individual entrepreneurs is made only on the basis of the area of trading halls, warehouses, administrative offices and other auxiliary premises in the calculation of the tax are not taken into account.

Entrepreneurs who do not have the right to apply UTII due to exceeding the established limits, should use other taxation regimes: basic or simplified. But in practice, owners of large retail chains or shops with an area of more than 150 m2 register points for various entrepreneurs within the limits set for the UTII, thus preserving the right to pay this tax and reducing the company's costs.