UTII is a special taxation scheme. This special mode can be used as individual entrepreneurs, and LLC. During its existence tax regime underwent some changes: first it was mandatory those who were engaged in certain types of activities were transferred; now UTII is a voluntary regime - you can switch to it and withdraw at any time.

Important! The effect of Chapter 26.3 of the Tax Code of the Russian Federation was extended for another three years, so individual entrepreneurs and LLCs will be able to continue to apply the imputation. It will be valid until January 1, 2021.

This can greatly facilitate the maintenance of UTII and other nuances of accounting service to minimize risks and save time.

UTII: who can apply

In terms of who can pay tax in accordance with UTII, no significant changes occurred in 2018. Individual entrepreneurs and LLCs engaged in activities provided for by law have the right to pay UTII. The full list is prescribed in the Tax Code (Article 346.26), but the list valid in a specific region is approved by the regional authorities in the form of a law.

It is not necessary to use UTII, this is a voluntary decision of the individual entrepreneur - you can use this special regime according to at will, if your activity is on the approved list. It is also possible to use UTII together with other taxation schemes, for example the simplified tax system.

UTII can be used if you provide or carry out:

1. household services (need to be checked according to OKUN);
   Important! It is necessary to say separately about household services, since a modified list of codes begins to apply for them in 2017. This is due to the transition to a new All-Russian classifier OK 029-2014 (NACE Rev. 2). List of species codes economic activity related to household services, and the list of service codes related to household services is determined by Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016.
2. veterinary services;
3. services related to motor transport (this includes passenger and freight transportation, repair / engineering works and vehicle washing, rental of parking spaces);
4. retail trade;
5. catering services;
6. trade, which is classified as delivery/carry-out;
7. placement of outdoor advertising;
8. temporary accommodation/residence of the population (on an area of ​​up to 500 m2);
9. other.

There is a restriction on points 4 and 5: this activity must be carried out without a hall (trading or for serving visitors) or with a hall up to 150 m 2.

For individual entrepreneurs who want to switch to UTII, it is recommended to study the entire list of activities in the Tax Code and the local laws of the subject where the individual entrepreneur plans to carry out its activities. There may be cases when some types of activities are suitable for UTII in one subject of the Russian Federation, and are not included in their list in another.

To switch to UTII, an individual entrepreneur must assess his business for compliance with the restrictions for using the special regime. So, what parameters should an individual entrepreneur and its activities meet:

• average number of individual entrepreneur employees for last year less than 100;
• An individual entrepreneur cannot use UTII if there is a simple partnership or contractual conditions apply trust management property;
• The individual entrepreneur did not switch to paying the patent or unified agricultural tax;
• IP does not transmit gas stations for temporary possession/use.

For LLCs wishing to use UTII, it is important that they are not considered the largest taxpayers, and the share of other legal entities in their authorized capital is no more than 25%.

Important! We all remember that a trade tax was introduced in 2015, although so far it does not apply to everyone. In this regard, UTII can no longer be applied to those types of activities for which a trade tax has been introduced in the municipality.

The fact that from 2015, companies and individual entrepreneurs on UTII will need to pay property tax if the base for calculating tax on them is determined as cadastral value, we wrote a long time ago. This applies to buildings, for example, business centers or office premises, which are directly used in activities, income from which is taxed under UTII. There are more regions that have adopted relevant regulations in the last two years, and accordingly, the number of payers of this tax will increase in the coming year. Let us remind you that special regimes do not exempt individual entrepreneurs and legal entities from paying property tax, calculated based on the cadastral value.

UTII: how an individual entrepreneur can become a tax payer

Here, in 2018, there were also no significant changes. To officially become an imputation payer, an individual entrepreneur must submit to tax office your statement. It is compiled according to a special approved form No. UTII-2 (for LLC – No. UTII-1). This must be done within five days from the start date of the activity that gives the right to use this special regime.

There is usually no need to provide additional documents. The tax office may ask the individual entrepreneur to provide copies of certificates of registration and registration as an individual entrepreneur (certified), as well as a passport.

If you are just opening an individual entrepreneur, then an application for the use of UTII is submitted along with a set of documents when registering you as an individual entrepreneur.

The inspection must issue you a corresponding notification within up to five days. The date of registration corresponds to the start date of activity, possible in accordance with the requirements of UTII (it must be indicated when filling out the application).

An individual entrepreneur must register under UTII, even if he is already registered with the same tax office, but for other reasons. The application is submitted at the place where the business is actually carried out. The exceptions include: distribution trade, advertising on vehicles, passenger and cargo transportation. It is important to remember that if the activities of an individual entrepreneur extend to several municipalities, then you need to register in each of them.

What are the consequences of failure to comply with this clause? If an individual entrepreneur does not submit an application for the application of UTII within the required period, then the tax authorities have the right to hold him accountable and collect a fine of 10% of income for this period (but not less than 40 thousand rubles).

Since the UTII regime is voluntary, you can refuse it. For this individual entrepreneur, also within five working days from the date of termination of the activity giving the right to use of UTII, or switching to another taxation scheme, is required to provide an application drawn up in form No. UTII-4 (for LLCs - No. UTII-3).

Imputation: how to calculate tax

Important! Imputation tax is calculated at a rate of 15% of the taxable base - this rate is standard by law. But since 2016, authorities of municipalities, city districts and federal cities have been given the right to reduce it. The tax rate can be set from 7.5 to 15%.

This may be a big plus for some taxpayers. Why is this so? It is beneficial to use UTII when the actual income is greater than the imputed one, since the tax is calculated from the latter. Plus, there is also the possibility of using a reduced rate - the tax burden for some will be reduced.

Imputation tax is calculated at a rate of 15% of the taxable base. For UTII, the base is imputed income - that which can be received by an individual entrepreneur whose business has certain physical characteristics. It is considered as the product of basic profitability and the actual expression of one or another physical characteristics and is adjusted by special coefficients.

For simpler and more convenient accounting and tax accounting according to UTII we recommend using service "My Business".

The algorithm looks like this:

VD (base) = DB * (F1+F2+F3) * K1 * K2, where

VD – imputed income,

DB – basic profitability,

F – physical indicator of a business for a specific month (3 values ​​= 3 months in a quarter),

K1 – deflator installed for UTII;

K2 – coefficient for database adjustment.

Let's look at each element of the formula.

Basic yield- this is the potential amount of income, that is, the amount that an individual entrepreneur can receive as a result of work at the end of the month. Indicated in the Tax Code as a value per unit of physical indicator. Both of these values ​​are approved by the Tax Code for all types of activities corresponding to UTII (Article 346.29).

Example: The imputed income of an individual entrepreneur providing household services, without taking into account adjustments for the month, will be the product of the number of employees and the basic income of 7,500 rubles. Let's say there are only 5 people working, their number did not change in the first quarter.

VD (month) = 7,500 * 5 = 37,500 rubles

VD (1st quarter) = 7,500 * (5+5+5) = 112,500 rubles

Deflator (2018) = 1.868, and let the value of K2 be 0.8. Let's calculate the adjusted value of the individual entrepreneur's imputed income for the quarter:

• VD (1 quarter) = 7,500 * (5+5+5) * 1, 868 * 0.8 = 168,120 rubles
• UTII = 168,120 * 15% = 25,218 rubles

Physical indicators. This is some characteristic of an individual entrepreneur’s business. Each activity has its own indicator.

Example: for cargo transportation, the number of vehicles is taken into account; for passenger transportation, the number of boarding places is taken into account.

The individual entrepreneur is obliged to organize the recording of such indicators; a journal in free form, where changes in its value by month will be reflected. For LLCs on UTII, such accounting is regulated, since they are entrusted with the responsibility for maintaining accounting records.

Odds. These are adjustment parameters. K1 is established by the Ministry economic development, in essence, is a deflator. Its validity period is one year. In 2017, the K1 value was 1.798, and from January 1, 2018. – 1.868.

K2 is approved by the authorities of the constituent entity of the Russian Federation, taking into account the specifics of doing business in the territory of the region / territory / republic. Not only the coefficients between subjects of the Russian Federation may differ, but also the coefficients between regional territories within one region.

It is possible to set K2 within the range from 0.005 to 1.

It is also possible that it is not the coefficient itself that is set, but its parts—subcoefficients.

Example: on the territory of a certain city, it was established that the value of K2 is calculated as the product of the coefficients K2.1 and K2.2. For your activity K2.1 = 0.4, K2.2 = 0.9.

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

K2 is set for a year; if a new law has not been adopted on the territory of a constituent entity of the Russian Federation, then the K2 values ​​of the previous year apply in the new year. If there is no such thing at all on the territory of a subject of the Russian Federation normative act, then K2 = 1 is used by default.

When calculating UTII tax payable, it is important to take into account insurance premiums. So, what fees are generally paid:

• Individual entrepreneurs without employees pay insurance premiums for themselves;
• Individual entrepreneurs with employees pay insurance premiums for their employees according to current rates and for myself.

When applying UTII, insurance premiums can be deducted at the time of tax calculation. Since the tax period for imputation is a quarter, only contributions transferred for the same period can be deducted from the tax amount to be transferred in a particular quarter.

Individual entrepreneurs are required to transfer contributions in a fixed amount for themselves strictly before December 31 of the reporting year. The amount of these contributions for 2018 is equal to 32,385 rubles (26,545 rubles according to pension insurance and 5,840 rub. for health insurance).

You can pay as before: you can divide this amount into four parts and pay quarterly, or you can pay once.

If the annual income of an individual entrepreneur exceeds 300 thousand rubles, then the difference in excess must also be paid 1% to the Pension Fund. The deadline for paying 1% in the Pension Fund is April 1 of the next year, but it is not prohibited to transfer money to this year.

Important! In 2018 total amount Pension insurance contributions (26,545 rubles + 1% of the excess) cannot be more than 212,360 rubles.

An individual entrepreneur can deduct:

• all insurance premiums are borne by himself if he does not hire employees;
• insurance premiums for yourself and for employees, if any (but the tax can be reduced only by 50% of its amount) - this is also one of the changes, starting in 2017; previously, individual entrepreneurs with employees could only deduct contributions for employees.

Let's look at calculations for UTII using examples

Example 1

Imagine that you are an individual entrepreneur on UTII in 2018. You don't have any employees. Imputed income in annual terms, taking into account all adjustment factors, is 270,000 rubles. How to calculate tax payable for the year?

UTII = 270,000 * 15% = 40,500 rubles

You paid fixed insurance premiums for yourself in the form of 32,385 rubles.

UTII (payable) = 40,500 – 27,990 = 8,115 rubles

If the imputed income for the year is 600 thousand rubles, the calculation will look like this:

UTII = 600,000 * 15% = 90 thousand rubles

You listed cash V insurance funds, Then:

UTII (payable) = 90,000 – 32,385 = 57,615 rubles

But: income exceeded 300 thousand rubles, so you need to make an additional contribution to pension insurance before April 1 of the next year in the amount of 1% of the difference between income and 300 thousand:

(600,000 – 300,000) * 1% = 3,000 rubles

If the imputed annual income is significantly higher, for example, 16,000,000 rubles, then the calculation will look like this:

UTII = 16,000,000 * 15% = 2,400,000 rubles

You have paid into the insurance funds for yourself, then:

UTII (payable) = 2,400,000 – 32,385 = 2,367,615 rubles

Since the income exceeded 300 thousand rubles, you need to pay an additional 1% of the excess to the Pension Fund before April 1 of the next year:

(16,000,000 – 300,000) * 1% = 157,000 rubles, but:

The maximum possible amount for pension contributions in 2018 is 212,360 rubles, of which you have already paid 32,385 rubles. The remainder of this limit we have is 212,360 – 32,385 = 179,975 rubles. Calculated 157 thousand rubles. the additional contribution does not exceed this amount, so you must pay the entire 157 thousand rubles.

Example 2

Imagine that you are an individual entrepreneur, your type of activity is retail trade, the hall area is 30 m2. You don't have employees. The basic monthly income in this case is 1,800 rubles. The deflator for 2018 is 1.868, the adjustment factor will be taken as 0.8. How to calculate tax for each quarter of 2018?

WD = 1,800 * (30+30+30) * 1.868 * 0.8 = 242,092.8 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount payable will be:

36,313.92 – 32,385 = 3,928.92 rubles

VD = 242,092.8 rubles

UTII = 242,092.8 * 15% = 36,313.92 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 36,313.92 rubles

In addition, since annual income is already more than 300 thousand rubles, you can start paying 1% of the excess:

Additional contribution to the Pension Fund = (242,092.8 + 242,092.8 – 300,000) * 1% = 1,841.86 rubles

Since you pay this additional contribution already in the 3rd quarter, then deduct it when calculating the tax based on the results of the 3rd quarter.

Calculations in the 3rd quarter:

VD = 242,092.8 rubles, UTII = 36,313.92 rubles

Tax payable:

36,313.92 – 1,841.86 = 34,472.06 rubles

Additional contribution to the Pension Fund = (3 * 242,092.8 – 300,000) * 1% - 1,841.86 = 2,420.92 rubles

VD = 233,020.8, UTII = 36,313.92 rubles

Tax payable:

36,313.92 – 2,420.92 = 33,893 rubles

Additional contribution to the Pension Fund = (4 * 242,092.8 - 300,000) *1% - 1,841.86 - 2,420.92 = 2,420.93 rubles (you have the right to deduct this amount when calculating tax for the 1st quarter of the next year )

Eventually:

VD (for the year) amounted to 968,371.2 rubles

Contributions to funds 32,385 rubles – fixed payment, 6,683.71 rubles – 1% of the excess (4,262.78 rubles paid this year, 2,420.93 rubles – already next year).

Total UTII (payable) = 145,255.68 rubles

In the case when payments of insurance premiums for oneself are made in equal quarterly installments (8,096.25 rubles each), the calculations will look like this:

UTII (1 quarter) = 36,313.92 – 8,096.25 = 28,217.67 rubles
UTII (Q2) = 36,313.92 – 8,096.25 = 28,217.67 rubles
UTII (Q3) = 36,313.92 – 8,096.25 – 1,841.86 = 26,375.81 rubles
UTII (Q4) = 36,313.92 – 8,096.25 – 2,420.92 = 25,796.75 rubles

IN in this case There will be no difference in how you pay contributions for yourself - in one payment or in equal quarterly installments.

Now let’s change the conditions of the example, reducing the area of ​​the hall to 15 m2.

Let's calculate the imputed income for the 1st quarter:

WD = 1,800 * (15+15+15) * 1.868 * 0.8 = 121,046.4 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount of tax payable will be zero, since:

18,156.96 – 32,385 = - 14,228.04 rubles

VD = 121,046.4 rubles
UTII = 121,046.4 * 15% = 18,156.96 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 18,156.96 rubles

Calculations in the 3rd quarter:

The tax payable will be the same 18,156.96 rubles, since we have nothing left to deduct.

Additional contribution to the Pension Fund = (3 * 121,046.4 – 300,000) * 1% = 631.39 rubles

Calculations for the year (4th quarter):

VD = 121,046.4 rubles, UTII = 18,156.96 rubles

Tax payable:

18,156.96 – 631.39 = 17,525.57 rubles

Additional contribution to the Pension Fund = (4 * 121046.4 – 300,000) *1% - 631.39 = 1,210.47 rubles (you have the right to deduct this amount when calculating tax for the 1st quarter of the next year)

Eventually:

PV (for the year) amounted to 484,185.6 rubles

Contributions to funds 32,385 rubles - fixed payment, 1,841.86 rubles - 1% of the excess (631.39 rubles paid this year, 1,210.47 rubles - next year).

Total UTII (payable) = 53,839.49 rubles

In the case where payments of insurance premiums for oneself are made in equal quarterly installments, the calculations will look like this:

UTII (1 quarter) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q2) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q3) = 18,156.96 – 8,096.25 = 10,060.71 rubles
UTII (Q4) = 18,156.96 – 8,096.25 – 631.39 = 9,425.32 rubles

The total tax for the year will be 39,607.45 rubles, which is less than when paying insurance premiums for yourself in one payment. The difference arises due to the fact that when paying all contributions in the 1st quarter, we have to deduct the entire amount paid at once, although the calculated tax amount is less. As a result, it turns out that we do not fully use the possibility of deduction; 14,228.04 rubles are simply burned out instead of being taken into account later.

Example 3

Imagine that you are an individual entrepreneur providing car washing services. You have hired 6 employees. Let's calculate the tax for the 1st quarter of 2018. The basic income per person is 12,000 rubles. The physical indicator - the number of employees including individual entrepreneurs - is 7. K1 = 1.868, K2 = 0.8. You paid insurance premiums for your employees in the amount of 60,000 rubles and part of the contributions for yourself in the amount of 8,096.25 rubles.

VD = 12,000 * (7+7+7) * 1.868 * 0.8 = 376,588.8 rubles

UTII = 376,588.8 * 15% = 56,488.32 rubles

You have the right to reduce the tax by the amount of insurance premiums for employees and for yourself, but not more than 50%. The total amount of contributions was 68,096.25 rubles, which is more than the amount of the calculated tax.

This means that we can reduce it only by 56,488.32 * 50% = 28,244.16 rubles.

UTII (payable) = 56,488.32 – 28,244.16 = 28,244.16 rubles

Additional contribution to the Pension Fund = (376,588.8 – 300,000) * 1% = 765.89 rubles.

How does an individual entrepreneur report on imputation?

To prepare and submit reports on UTII, we also recommend using service "My Business". It's quick and easy.

An individual entrepreneur on UTII must provide reporting to government agencies that corresponds to the chosen tax regime:

• by the 20th day of the first month of the quarter, you must submit to the tax office for the past quarter;
• Individual entrepreneurs and employees must be represented.

Organizations also submit financial statements on UTII.

As for the declaration, there is one nuance: the tax authorities plan to make changes to it. A new 4th section will appear in which you will need to reflect the costs of purchasing an online cash register; the corresponding line will appear in the 3rd section. Minor changes will also be made to the title page.

Otherwise, the requirements for filling out the declaration remain the same: the declaration must be completed without blots or errors that could change the amount of tax payable. It can be served either in paper or in in electronic format to the inspectorate at the place of registration as a UTII payer.

“Imputed” tax has a special calculation procedure. It doesn’t matter whether your business will bring profit or not - this will not affect the tax base in any way, because what is important here is not the real, but the estimated, “imputed” income. The calculation is made based on physical indicators and basic profitability, already defined for each type of activity in Article 346.29 of the Tax Code of the Russian Federation.

We will tell you in more detail for UTII payers how to calculate imputed income and tax using the example of certain types of business activities. The article will also be of interest to those who are involved in retail trade th or cargo transportation and plans, or is already working on the “imputed” tax regime.

An example of how to calculate UTII

To understand the procedure for forming the tax base on the “imputation”, let’s look at an example of how to calculate UTII for an individual entrepreneur engaged in vehicle maintenance.

So, the individual entrepreneur employed 2 people in July and August, and since September the number of hired workers has increased to 3 people.

From the table in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation we take the following data:

Basic yield (BR) activities for the provision of repair, maintenance and washing services for vehicles - 12,000 rubles. per month. In turn, the DB indicator must be multiplied by two coefficients:

K1, which changes every year, and in 2016 is equal to 1.798;

K2– its value is set by local authorities in the range from 0.005 to 1. Conventionally, we take the value of K2 equal to 1.

Physical indicator (PF)– in our case, this is the number of employees, taking into account the individual entrepreneur himself. We take into account the average number of all employees, including civil contracts. This indicator changed in our example, so we apply the rule of clause 9 of Art. 346.29 Tax Code: if the AF has changed during tax period, then the change must be taken into account from the beginning of the month in which it occurred. We get the following numbers by month:

July ( FP1) – 3 people, August ( FP2) – 3 people, September ( FP3) - 4 people.

How is it calculated imputed income(VD) for the quarter is clearly seen from the following formula:

VD = BD x K1 x K2 x (FP1+FP2+FP3)

VD = 12,000 rub. x 1,798 x 1 x (3 people + 3 people + 4 people) = 215,760 rub.

Let's multiply the income tax by the rate of 15% (in the regions the tax rate may be reduced) and get the tax amount:

UTII = VD x 15% = 215,760 rubles. x 15% = 32,364 rub.

The tax obtained in the calculation can be reduced by applying tax deductions, specified in paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation: Individual entrepreneurs without employees reduce tax by the amount fixed contributions“for themselves”, employers can deduct up to half the tax amount from contributions paid to funds for employees, sick leave for the first 3 days of illness and from insurance premiums under contracts voluntary insurance employees.

Formula for calculating UTII for retail trade

UTII can be applied to retail trade if the sales area of ​​the store where it is carried out has an area of ​​no more than 150 square meters. m, or if trade is carried out without a trading floor or non-stationary (clauses 6 and 7, clause 2, article 346.26 of the Tax Code of the Russian Federation). Sales of goods through vending machines also apply to retail trade (Article 346.27 of the Tax Code of the Russian Federation).

Used for trading activities The formula for calculating tax is standard and no different from what we discussed above, but the conditions under which trading is conducted determines which physical indicator (PI) we will use when calculating imputed income (II).

Stationary retail trade through trading floors. To calculate UTII, the sales floor area in square meters is used as a physical indicator, and the basic income is 1,800 rubles. per sq. m per month.

Retailin premises without a sales area and in non-stationary objects:

• If the area of ​​the retail space is no more than 5 sq. m – 9000 rub. basic profitability per month is multiplied by the number of retail locations;
• If the area of ​​the retail space is more than 5 sq. m – income 1800 rub. per month multiplied by the area of ​​the retail space in sq. meters.

Delivery and distribution retail trade. To calculate the UTII tax, a basic income of 4,500 rubles is used. per month, and as a physical indicator - the number of employees plus the individual entrepreneur himself.

Sales through vending machines. Basic income 4500 rub. per month multiplied by the number of vending machines.

Let’s say that in the 3rd quarter an individual entrepreneur conducts retail trade on UTII in a store with an area of ​​20 sq.m., and has one retail space in the market with an area of ​​4 sq.m. m and one retail space with an area of ​​6 sq. m in a shopping complex. The calculation of the “imputed” tax in our example needs to be done for three types of retail trade:

1. The store has a sales area, which means the financial indicator (FP) in each month is 20 sq. m, and the basic yield (BD) is 1800 rubles. per sq. m per month:

VD = 1,800 rub. x 1,798 x 1 x (20 sq. m + 20 sq. m + 20 sq. m) = 194,184 rub.

UTII = 194,184 rubles. x 15% = 29,128 rub.

1. The retail space in the market has an area of ​​less than 5 sq.m., which means the DB will be 9,000 rubles. per one trading place (FP):

VD = 9,000 rub. x 1,798 x 1 x (1 place + 1 place + 1 place) = 48,546 rub.

UTII = 48,546 rubles. x 15% = 7,282 rub.

1. In the shopping complex, the individual entrepreneur occupies 6 square meters. m of area that is not a retail space. DB of places exceeding 5 sq.m - 1,800 rubles. per sq. m per month:

VD = 1,800 rub. x 1,798 x 1 x (6 sq. m + 6 sq. m + 6 sq. m) = 58,255 rub.

UTII = 58,255 rub. x 15% = 8,738 rub.

Total tax amount for the 3rd quarter:

UTII = 29,128 rub. + 7,282 rub. + 8,738 rub. = 45,148 rub.

Calculation of UTII for cargo transportation

The condition for applying the “imputation” for freight transportation is that the taxpayer owns or owns no more than 20 units of the relevant vehicles. For a larger number of vehicles, the “imputed” mode cannot be applied. When calculating the UTII tax on cargo transportation in 2016, we take into account motor vehicles that generate income and are directly used in “imputed” activities (clause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated June 10, 2016 No. SD-4-3 /10366).

Not only the possibility of applying UTII, but also the amount of tax depends on the correct determination of the number of cars, since this is also a physical indicator for calculating imputed income. The total number of vehicles includes vehicles for transporting goods (excluding trailers), owned, and also received under rental and leasing agreements. At the same time, to calculate the physical indicator, cars under repair are not taken into account, which must be confirmed with documents - reports, defective statements, etc. If the vehicle used for transporting goods was sold in reporting period, then when calculating the tax it is not included in the month of sale, but is taken into account only in those months when it was actually applied.

Let's consider how to calculate UTII for the 3rd quarter for an entrepreneur who has 10 trucks for cargo transportation services, including one vehicle that was sold in August, and one of them was under repair in September, which is confirmed by the act and the defective statement.

Physical indicators (PI) by month will be as follows:

July (FP1) - 10 cars, August (FP2) - 9 cars, September (FP3) - 8 cars.

The basic profitability (BR) for cargo transportation is 6,000 rubles per month for each vehicle.

We apply the standard UTII formula to calculate imputed income (ID):

VD = 6,000 rub. x 1.798 x 1 x (10 + 9 + 8) = 291,276 rub.

We calculate the tax:

UTII = 291,276 rubles. x 15% = 43,691 rub.

Many entrepreneurs, when choosing a suitable taxation system, choose UTII, that is, tax on imputed income. It is appropriate only for certain types of activities, and it is not valid in all regions and localities. But businessmen who are confident in the good profitability of their business prefer it.

In this case, the calculation is made not based on actual revenue, but on approximate, estimated indicators, they are called imputed. How to calculate correctly UTII amounts on one's own? Now we will teach and give examples of calculating UTII in 2019.

Examples of calculating UTII tax

Each federal district or municipal district has the right to independently determine which types of activities on their territory fall under UTII.

General rule: this tax does not apply to large taxpayers, as well as to individual entrepreneurs working in the field of health and social security.

For other types of businesses, the calculation of tax on imputed income will be slightly different. In addition, the legislation also provides for the option of calculating tax for less than a month. We will consider and give examples of calculating UTII in 2019 in the following areas of activity:

• vehicle repair;
• retail;
• transportation;
• rental of real estate;
• domestic services;
• public catering;
• rental land plots;
• advertising;
• vending machines.

As is known, for such calculations it was developed general formula of the following form: UTII = DB * FP * K1 * K2 * 15%. What are the factors included in this “equation”, we will say a little lower. Here we will make a reservation that the sizes of the coefficients are different for different territorial units. Knowing these regional inputs and your own input figures, it is not difficult to make these calculations.

When calculating the tax on imputed income, it should be taken into account that the tax is paid without kopecks, the resulting value with a value of less than 0.5 units is discarded, and 0.5 units or more are rounded to the whole unit (Order of the Federal Tax Service of the Russian Federation dated January 23, 2012 No. MMV-7- 3/13@).

An example of calculating UTII for retail trade

Let's consider an example of calculating UTII for individual entrepreneurs in retail trade. Let's take for example an abstract store selling women's clothing. Department area - 10 sq. m, and it is located in a large shopping center with stationary areas for retail sales. Let's take a closer look at what stands behind the abbreviations of the components of the formula.

So the unknowns on the right side of the equation became known. All that remains is to present the formula in numerical form and carry out the calculations.

UTII = 1800*10*1.915*1*15% = 5,171 rub.

But don't forget that the answer you receive is UTII size in just 1 month. And for economic participants using this system taxation, quarterly reporting is provided. All we have to do is multiply the resulting number 5,171 by 3. Final total: RUB 15,513.

Example of UTII calculation for household services

We get used to things, they become loved, and it’s a pity to part with them. And that’s why we go to the workshops. In our case, let's assume that clients come to you as a shoe repair specialist. You are an entrepreneur who has decided to work without hiring assistants. How can such a craftsman calculate UNDV?

DB. The basic profitability for such workshops providing household services is set at 7,500 rubles.

FP. For tailoring studios, shoe shops and other small enterprises providing personal services, the physical indicator is usually considered to be the total number of workers employed in this business. We don’t have to add up the personnel units of performers and managers; FP is equal to 1.

K1 - we remind you that this is a constant coefficient, for the required period, 2019 it is 1.915.

K2 - we look for this coefficient on the website of the administration of the locality where it is carried out this type services. In our city, for shoe repair activities, it is set at 0.8.

Now we count again UTII formula= DB * FP * K1 * K2 * 15%.

Substituting the numerical data, we have the result for the month: 7500 * 1 * 1.915 * 0.8 * 15% = 1,724 rubles.

So, for UTII quarter it turns out: 1,724*3 = 5,172 rubles.

An example of calculating UTII for advertising

The list of activities to which the single tax on imputed income is applicable includes such a special one as advertising. Not just any one, but an external one.

Let's decide on the input data. In this case, it is important where we place advertising objects: on the street, on vehicles, at shopping pavilions, etc. Let's take the following data as starting points: we produce commercial advertising, place it on transport, namely, on two buses. Go ahead.

DB. We start from a constant: we have a basic profitability calculated for advertising on transport units, this is 10,000 rubles.

FP. In our situation, the number of transport facilities is taken as a physical indicator. We have 2 pieces at our disposal.

K1, as is already known from the above examples, is unchanged. In 2019, this coefficient is 1.915.

K2 - please note that regional and municipal authorities differentiate different types advertising on transport according to their purpose and other features. As a rule, social advertising is allocated to a special category and has its own separate local coefficient. But let us remind you that we have commercial advertising, and in our area it is estimated at a coefficient of 1.

So, we make the calculation: UTII = 10,000*2*1.915*1*15% = 5,745 rubles. for a month, and for a quarter, respectively, 5,745 * 3 = 17,235 rubles.

An example of calculating UTII for cargo transportation

Are you bored of advertising to others, have you decided to transport something or someone yourself? Let's consider the option of local freight transportation. Let's say your agency has 3 cars. “Gazelle”, “Ford”, some other brand you love - this just doesn’t matter in the slightest.

BD (basic profitability) for cargo transportation - 6,000 rubles.

FP, that is, the physical indicator in this example is the number of cars involved in transportation, that is, 3.

K1 again and always = 1.915.

K2 for freight transport in our region is equal to 1.

Let's start doing the calculations. UTII = 6000*3*1.915*1*15% = 5171 rub. per month. And for the quarter for the same transportation you will have to pay this amount: 5171 * 3 = 15,513 rubles.

An example of calculating UTII for vehicle repairs

A car is wonderful, especially one that works. But they have a nasty habit of breaking. This means that car repair services are in great demand in any city, town or village in the country. Let’s agree on conditional inputs, the main one of which will be the number of hired workers: let’s say you have two of them.

DB. For car repair services, the basic income is known: 12,000 rubles.

FP. Here the physical indicator is the number of people providing the service. That is, 2 employees plus the owner of the establishment, an entrepreneur. As a result, we have FP = 3.

K1 = 1.915, it is the same for all types of activities.

K2. In our conditional town N. for repair, maintenance and vehicle washing services it is 1.

Calculation of USTV for the month is similar: 12,000*3*1.915*1*15% = 10,341 rubles. This means that for the quarter the amount of tax will result in the following amount: 10,341*3 = 31,023 rubles.

An example of calculating UTII for catering

Another area of ​​activity where the reporting scheme with UNDV taxation is used is catering enterprises. You've got your own cafe. Its total area is 54 square meters. m., but the area of ​​the hall where visitors are served is 38 sq. m.

It is very important to distinguish between these data. In any catering facility, of course, there are utility and hygiene rooms, offices for staff, and a kitchen, finally. But all of them remain “outside the brackets”; only the area of ​​the hall where visitors are served is taxed.

DB (basic profitability) for public catering establishments with a given area serving visitors is set at 1,000 rubles. per sq. m.

FP: in our case, the above-mentioned usable area becomes the physical indicator, it turns out that FP = 38.

K1 in 2019 remains unchanged for everyone, it is 1.915.

K2 needs to be found out for your region, for our type of activity. In our example it is 1.

So, UTII for your cafe: 1000*38*1.915*1*15% = 10,916 rubles.

Do not forget that the amount received reflects the amount of tax for the month. We count quarterly tax: 10,916*3 = 32,748 rub.

An example of calculating UTII for renting out real estate

Renting out real estate is another likely source of income. But at the same time it is also a subject for taxation. Typically, entrepreneurs use a hostel or small hotel for this. It is easier to rent out an apartment as a private person, then only personal income tax and income tax will be deducted from you individuals, and this is 13% of the money received. In the case of UTII tax amount will turn out much more, this is easy to verify using a specific example.

The basic yield (BR) when renting out housing is 1000 rubles. per sq.m.

The physical indicator (PI) in this situation is the number square meters rental housing, in your apartment, let’s say, there are 36 of them.

K1 = 1.915, there are no options here.

K2 for your locality for rental housing = 1.

UTII for the month = 1000*36*1.915*1*15% = 10,341 rubles, and the amount for the quarter is three times more: 31,023 rubles.

An example of calculating UTII for renting a land plot

It’s even easier to have your own plot of land and rent it out. For children's attractions, for example. Or for placing a summer cafe, for holding leisure events, etc. Let the area of ​​your site be 20 square meters. m.

The basic yield (BR) for renting land plots, if their area is more than 10 sq.m., is the amount of 1000 rubles. per sq. m.

The physical indicator (PI) here is the number of square meters that you rent out, we have 20 of them.

K1, nothing changes here, still the same 1.915.

Regional K2 for land lease is 0.8.

UTII = 1000*20*1.915*0.8*15% = 4,596 rubles. for a month, respectively, for a quarter: 4,596*3 = 13,788 rubles.

An example of calculating UTII for vending

When trading through vending machines, using UTII is much more expedient than other taxation systems.

Let's imagine that an organization has entered into a lease agreement in a shopping center in order to place one coffee vending machine. She registered as a UTII payer on 04/18/2019 with the tax office at the location of this shopping center.

A little later, on April 20, 2019, the organization entered into a lease agreement in another office center located in the territory under the jurisdiction of the same tax office, with the aim of installing two machines for the sale of snacks and toys.

The local government authority for the type of activity “retail trade” has set K2 equal to 1. K1 for 2019 is equal to 1.915.

In this example, the organization must submit one return to the tax office for the 2nd quarter of 2019. Let's calculate the tax:

We calculate the tax base. First, we determine the number of calendar days:

1 machine x 13 days: 30 day = 0.43

We indicate this figure in the declaration of section 2 on line 050.

In lines 060 and 070 of section 2, we must indicate three machines, regardless of the fact that they started working not on the 1st, but on the 20th. We will explain this situation below.

So the tax base will be:

4500 rub. x 1.915 x 1 x (0.43+3+3) = 54,411 rub.

We will calculate the tax based on tax rate with UTII - 15%:

54,411 x 15% = 8,162 rubles.

Now we will explain why we took the first vending machine as 043, and the next two as a whole unit for each.

According to Article 346.29 of the Tax Code of the Russian Federation, paragraph 3, paragraph 10, in cases where UTII payer registered as a payer of imputed tax not from the beginning of the quarter, the calculation is based on the actual number of calendar days in the first and last tax period.

Letter from the Federal Tax Service of Russia dated June 24, 2013 under number ED-4-3/1141@ explains that since the form UTII declarations does not contain lines to indicate the number of days, the value of the physical indicator indicated in lines 050-070 of section 2 "Calculation of the amount of single tax on imputed income for individual species activity", must be adjusted. To do this, it is necessary to attribute the number of calendar days of conducting the corresponding type of activity in the month of registration or deregistration to the total number of calendar days in a given month of the tax period. This is what we did in the above example.

Further, according to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation and clarifications in the letter of the Ministry of Finance of Russia dated January 17, 2014 No. 03-11-11/1348, in a situation where one or more devices are added to already operating vending machines (physical indicator), then the added devices are included in the calculation from that month in which they started working, regardless of the start date.

Sometimes entrepreneurs doubt which is more profitable: USTDV, patent or simplified tax system? Each of these tax systems has its pros and cons. They are discussed in detail in this publication.

Material updated according to current legislation RF 11/19/2018

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Good day! Last time I wrote an article about, today I want to go into more detail calculation of UTII tax for retail trade.

It is not at all important for which city to carry out calculations, so I will carry out calculations for the city in which I live (Megion).

To calculate UTII taxation, we use the tax formula:

An example of calculating UTII for a boutique

For retail trade in stationary premises with retail space (the area of ​​which is more than 5 sq.m.), the basic UTII tax yield is 1,800 rubles. per sq.m., the physical indicator is the number of square meters of retail space.

Let's assume that an entrepreneur has a lingerie boutique with an area of ​​16 sq.m., the location of the boutique is in one of the shopping centers in Megion.

From the above, we are interested in several points - these are:

1. Boutique in a shopping center. In this case, we are interested in retail trade with stationary halls, namely, which is equal to 1800 rubles. for 1 sq.m.;
2. Boutique area = FP (physical indicator). Since in stationary retail trade the physical indicator is the number of sq.m., then in our example FP = 16;

Now we have 2 unknowns from the formula - this is BD = 1800 and FP = 16, it remains to find K1 and K2.

K1 is the same for all types of activities and in 2015 is equal to 1.798;

K2 - this coefficient must be looked at on the website of the city administration in which you are doing business. For each city and each type of activity, this coefficient may differ. K2 for stationary retail trade in Megion = 1 (data from the administration website).

Now we have all the data and we can calculate the UTII tax for our example:

UTII = BD(1800)*FP(16)*K1(1.798)*K2(1)*15%(size tax burden)= 7,767 rub. 36 kopecks

For clarity, I indicated where I placed which unknown (DB, FP, K1, K2) - naturally, these abbreviations do not need to be written.

In total, we received that the UTII tax from the boutique is 16 square meters. m. in Megion will be equal to 7,767 rubles. 36 kopecks, because UTII reporting and the tax itself is paid quarterly, then the amount received must be multiplied by 3 (the number of months in the quarter). In total, we get the amount of UTII tax for the quarter = 23,302 rubles. 08 kop.

Calculation of UTII tax for a retail outlet

A retail outlet is a stationary trade with an area of ​​less than 5 sq.m. (place on the market), or non-stationary trade without trading floors (stall, kiosk). The basic profitability in such cases is equal to 9,000 rubles, the physical indicator is the number of retail outlets. If the area is more than 5 sq.m., then the basic yield is 1800 rubles. and the physical indicator is the number of square meters.

Let’s assume that an entrepreneur in one of the markets in Megion has 1 point selling vegetables with an area of ​​4 sq.m.

From here we can distinguish:

1. Basic profitability = 9,000 rubles, since this is a retail outlet with an area of ​​less than 5 sq.m.;
2. Physical indicator = 1, since for a retail location the physical indicator is the number of retail locations, in our case = 1;
3. K1 - 1.798 - its size is the same for everyone - this is the size of K1 in 2015;
4. K2 - in the case of the city of Megion is equal to 1.

We calculate the tax: UTII = 9000*1*1.798*1*15%= 2,427 rubles. 30 kopecks - this is the tax for 1 month, then we calculate for the quarter 2427.3 * 3 (number of months in the quarter) = 7,281 rubles. 90 kopecks per quarter.

Calculation of UTII for vending machines

The basic profitability of retail trade through vending machines is 4,500 rubles, the physical indicator is the number of retail vending machines.

Let’s assume that an entrepreneur has 2 vending machines in a shopping center, one sells coffee, and the other sells chips.

1. Basic profitability when trading through vending machines = 4,500 rubles;
2. The physical indicator for trading through vending machines is the number of vending machines, in our case = 2;
3. K1 = 1.798 - one for all types of activities in 2015;
4. K2 for trading in Megion = 1.

Let's carry out the calculations: UTII = 4500*2*1.798*1*15% = 2,427 rubles. 30 kopecks - per month, in order to calculate per quarter, simply multiply by 3.

Calculation of UTII for carry-out and delivery trade

For delivery and distribution trade basic return is 4,500 rubles, the physical indicator will be the number of people employed in distribution and distribution trade.

Let's assume that an entrepreneur sells pies and tea for market workers (sellers, entrepreneurs, administration, market visitors), for this he walks the aisles and offers to buy his products. The market is located in Megion.

1. Basic profitability of postage trading = 4,500 rubles;
2. The physical indicator will be the number of people who are involved in distributing products, in our case = 1;
3. K1 = 1.798 (in 2015);
4. K2 in Megion = 1.

Tax calculation: UTII = 4500*1*1.798*1*15% = 1,213 rubles. 65 kopecks - the amount of tax for 1 month, in order to calculate for the quarter, we multiply by 3.

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That's basically all, I have considered all cases of calculating UTII tax for retail trade. As is clear, these are just examples of calculations, but everything should become very clear to you. If you have any questions, ask them in my VK group "

One type of “imputed” business is retail trade. In this case, you can use it when the area of ​​the sales floor of a store or pavilion does not exceed 150 square meters. If this requirement is not met, you will have to pay taxes within the limits general regime or "simplified".

How to calculate retail space for UTII?

Determine the area of ​​the sales area using title and inventory documents. Such documents may be purchase and sale agreements non-residential premises, registration certificates, floor plans, diagrams, explications, lease (sublease) agreements for non-residential premises or their individual parts. The areas of utility, administrative, storage and other premises in which customer service is not provided are not included in the area of ​​the trading floor. This procedure is provided Tax Code RF.

Commercial premises (retail space) in the same retail facility are rented by the same organization under several contracts

opportunity application of UTII depends on the availability of trading floors in this facility and on the procedure for drawing up title documents.

If there are several trading floors, the tenant should take into account their total area, if, according to the title documents, these trading floors belong to the same retail facility (store, pavilion). If the total area does not exceed 150 sq. m, the tenant has the right to use UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading floors belong to different retail facilities

According to the title documents, for the purposes of applying UTII, their areas are taken into account separately.

Note: Letters of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-11/166, dated October 21, 2010 No. 03-11-11/280, dated April 15, 2010 No. 03-11-11/101, Federal Tax Service of Russia dated July 2, 2010 No. ШС-37-3/5778.

There are no trading floors in the retail facility

then each rented premises qualifies as a separate trade organization facility (shop or pavilion). And the areas of the trading floors of such objects are not summed up. For each of them, the possibility of using UTII should be assessed separately. UTII can only be applied to those retail facilities whose sales floor area does not exceed 150 square meters. m. Similar explanations are contained in letters of the Ministry of Finance of Russia dated April 17, 2009 No. 03-11-09/142, dated September 4, 2007 No. 03-11-05/209, Federal Tax Service of Russia dated July 2, 2010 No. ShS- 37-3/5778.

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How to reduce the area of ​​the sales floor if this figure exceeds 150 sq. m, and it is beneficial for the organization to use UTII.

The following activities must be carried out:

• reduce the sales area, fencing off part of it (with a solid partition) for utility or administrative premises (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04/3/335). In this case, the results of the redevelopment (reduction of area) must be reflected in the inventory documents for the premises;
• rent out part of the premises. Retail space leased is not included in the calculation of UTII for retail trade (letter of the Ministry of Finance of Russia dated April 24, 2006 No. 03-11-05/109).

Rent out part of the store, then the “imputed” tax will be reduced

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a sales floor area of ​​no more than 150 square meters is the sales area in sq. m. meters. If part of the retail space is leased (for example, by your own individual entrepreneurs), then there is no need to take into account the leased meters when calculating the “imputed” tax.

If the value of a physical indicator changes during the tax period, when calculating UTII, such change is taken into account from the beginning of the month in which it occurred.

The “imputed” tax for the month in which the lease agreement was concluded is calculated based on the area of ​​the sales floor minus the area leased. The basis for reducing the object of UTII taxation is the lease agreement.

Is the area of ​​the corridor included in the area of ​​the trading floor for the purposes of applying the taxation system in the form of UTII?

A pavilion is a building that has a sales area and is designed for one or more workplaces. The area of ​​the trading floor also includes the rented part of the trading floor area. The area of ​​utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the sales area is determined on the basis of inventory and title documents.

Under the trading place means a place used for carrying out retail purchase and sale transactions. Retail places include buildings, structures, structures (part of them) and (or) land, used to carry out retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and customer service areas (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots).

If the object is stationary trading network actually meets the characteristics of a store or pavilion, then when calculating the single tax on imputed income, the physical indicator “ sales area(in square meters)".

If a retail facility has the characteristics of a stationary retail chain that does not have trading floors (i.e. it is an indoor market (fair), shopping complex, kiosk or other similar facility) with a retail area exceeding 5 square meters, then when calculating the amount of the specified tax physical indicator should be used " retail space area(in square meters)".

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