Retail space is a concept that anyone running a retail business deals with. According to the definition, the area of the sales floor is considered to be that part of the store territory (pavilion or open trading area) that is occupied by the display of goods, customer service and cash settlements with them, cash registers and cash control units, as well as work areas for service personnel and space for customers to pass through.
Questions related to the area of a retail facility relate to the calculation of UTII and are relevant for those “imputed” workers who are employed in retail trade or catering. The area of the trading floor is the same physical indicator on the basis of which the single tax is calculated. Along with this term, the concepts of a retail space or the area of a retail space are used. Sometimes it can be difficult to determine the status of a retail facility and know exactly which of the mentioned physical indicators should be applied. The necessary instructions can be found in paragraph 3 of Article No. 346.29 of the Tax Code of the Russian Federation. Today we will try to clarify this issue ourselves.
How is retail space calculated?
A physical indicator called the sales floor area is used in the case of sales through the operation of a stationary retail chain facility that has a sales floor measuring less than 150 square meters. m. If there is no trading floor, one of two indicators is used - a retail space (if its area is no more than 5 square meters) or the area of a retail space, if such is more than 5 square meters.
For the correct application of UTII, it is necessary to clarify the question of where retail sales of goods are allowed. The transfer of retail trade to “imputation” is carried out if it is carried out in objects belonging to a stationary retail network. In this case, a retail space is any building (structure or premises) that is intended or used for trading activities. This moment is regulated by Article No. 346.27 of the Tax Code of the Russian Federation. You can find out about the purpose of the premises by looking at the title or inventory document. We are talking about a purchase and sale or lease agreement, a technical passport, as well as plans, explications and diagrams.
At first glance, one might decide that the imputed tax can be charged not only on the area of shopping complexes, but also applied to any premises where trade takes place. For example, to a warehouse or other premises not intended for trade. But according to the clarification of the Ministry of Finance, the sale of goods in such areas initially not intended for trade is not transferred to UTII.
When calculating the physical indicator, is it necessary to take into account premises not used in trade?
In their letters, the regulatory authorities insist that in the previously mentioned Chapter. 26.3 of the Tax Code of the Russian Federation there is no provision according to which it is possible to exclude from the area of a retail space the area that is free from customer service. This refers to utility rooms, warehouses, etc. (letters of the Ministry of Finance of Russia dated March 5, 2012 No. 03-11-11/68, dated December 26, 2011 No. 03-11-11/320, Federal Tax Service of Russia dated June 25, 2009 No. ShS-22 -3/ [email protected] ).
Such actions are permissible only in relation to shops and pavilions, since they have trading floors (paragraph 22 of article 346.27 of the Tax Code of the Russian Federation).
This point of view is supported by arbitration courts at all levels, up to the Supreme Arbitration Court of the Russian Federation (resolution No. 417/11 dated June 14, 2011). As an example of decisions of lower courts, one can cite the decisions of the FAS Volga-Vyatka District dated March 12, 2013 No. A79-7818/2012, the Moscow District FAS dated February 10, 2012 No. A41-31817/10, the FAS Central District dated March 11, 2011 No. A62- 4419/2010).
Finally, the Constitutional Court of the Russian Federation holds a similar opinion regarding trading places, which, in its ruling dated July 16, 2013 No. 1075-O, did not find this a violation of the rights of UTII payers.
In this regard, in order to avoid additional charges during tax inspections, the area of the retail space should include those places and premises where the goods are stored or prepared for sale.
How is the area of a sales area calculated?
The Tax Code states that it should be determined in accordance with title and inventory documents. The situation is exactly the same with regard to the area of the retail space. Tax authorities and entrepreneurs often argue with each other over the discrepancy between the area actually used for trading and that indicated in the documentation.
The courts are of the opinion in this matter that the imputed tax must be calculated on the basis of the actually used square meters of this same retail space. But if such a discrepancy is not confirmed by witness testimony, photographs or existing partitions (as well as other evidence), the court will decide in favor of the tax authorities.
Lease agreement: read carefully
Therefore, when leasing premises and using only part of it for trade, make sure that the lease agreement contains clear explanations regarding the actual area being used. The calculation of the imputed tax does not include that part of the trading floor that is leased or subleased. When calculating the area of the sales floor, the so-called auxiliary premises - administrative and household purposes and those used for storing and receiving goods - are not taken into account.
If such premises are physically fenced off from the sales floor, the number of claims in the event of an inspection will immediately decrease by an order of magnitude. If the size of the area changes or its purpose is changed, the manager should document this in order to avoid disagreements with the inspection authorities.
Results
The area of the sales area often causes disputes with tax authorities, because... It is this indicator that is a component for calculating tax. The trading area refers to the area where goods are displayed. Ancillary premises are not considered commercial premises and are not taken into account when calculating tax.
Sources: Tax Code of the Russian Federation
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How to save money on a showroom
An exhibition hall can also be called a trading hall - if goods are sold directly there. Sometimes the display of goods, payment and actual release are carried out in different premises. In this case, it would be correct to calculate the tax taking into account the total area of the retail premises.
Sometimes a specific entrepreneur (organization) sells goods simultaneously in several premises located in the same building. For example, in a vast area of a shopping center - on different floors or simply apart from each other. Then UTII is calculated separately for each of them.
Supermarket layout
Store zoning
Preliminary zoning of the area of a retail facility is a necessary component of the store concept. Further planning for the placement of commercial equipment in the sales area is, perhaps, one of the most important and complex components of technological design, since the increase in turnover and profit of the store depends on this, and vice versa: errors here can lead to lost profits or even losses during the operation of the store .
However, experience shows that customers often arrange the equipment in the sales area themselves, despite the fact that the process of technological design of a supermarket certainly requires special knowledge.
When planning a sales floor, it is necessary to take into account all the trade and technological processes occurring in the store. Therefore, the process of technological planning of a retail space is inextricably linked with the design of warehouse, auxiliary and production premises of a retail facility. However, in this article we will talk about some general aspects of designing a supermarket sales area.
So, the concept of the store is defined. It reflects a complete assortment list, product groups, a list of departments, which can be, for example, like this: Fruits and vegetables; Meat and meat products; Dairy products; Gastronomy, cooking; Fish; Frozen food; Grocery; Bakery and confectionery products; Juices and waters; Alcohol; Related products.
In addition to departments, zoning takes into account such objects and parameters as the entry-exit zone, cash register area, routes for supplying goods to the sales floor, directions of customer flows, customer preferences, etc.
It is believed that different zones in a retail space are not equal in return. As he moves, the buyer makes about 40% of his purchases in the first quarter of the hall, about 30% in the second, 20% in the third, and 10% in the remaining.
There are also statistics that 80% of buyers bypass all sales points located along the perimeter, and only 50% of buyers bypass the inner rows. And although these figures are very arbitrary and apply to medium-sized retail facilities, they must be taken into account.
For proper zoning, all goods, in accordance with the preferences of potential buyers, are conditionally divided into: Consumer goods; Periodic goods; Impulse products.
Convenience goods are goods that you plan to purchase on every visit to the store. These include: dairy and meat products, bread, vegetables.
Periodic goods are goods that are planned to be purchased once every several visits. These include: grocery products, delicacies, confectionery, household chemicals.
Impulse demand goods are goods that the buyer did not plan to purchase during this visit. For example, household goods, printed materials, batteries, toys, cosmetics, CDs, etc.
As a rule, the most profitable goods are placed in the intensive trading zone (the first part of the trading floor). To equalize the return from the rest of the retail space, everyday goods are mainly placed in the second and third parts of the hall, mainly along the perimeter. Related products are placed along the way, stimulating impulse purchases.
But you shouldn’t get too carried away with the standard layout. In a large supermarket, the concentration of convenience aisles at the end of the customer journey can negatively impact sales of items located at the beginning and middle of the customer journey.
Sales floor layout
After zoning, the trading method in the departments is determined: self-service; trade over the counter; mixed method.
After this, it is determined what type of retail equipment will be used for various groups of goods within the department. Based on the data from the previous analysis, the required exposure area for a particular commercial and refrigeration equipment is determined. Then the equipment is arranged in departments according to the previously carried out zoning. When arranging equipment in each department, in addition to the main ones, additional sales points for impulse demand goods are also provided. There will also be space for installing mobile stands and holding promotions.
Most often, when organizing a retail space, a linear layout is used. The rows of retail equipment in the center of the hall are located parallel to the direction of the entrance to the trading floor and the cash terminals. With such an organization, the retail space is used most efficiently, and the buyer can easily navigate the sales floor and feel comfortable. From the point of view of organizing the internal security system of a retail facility and protection against theft, this layout also has undeniable advantages.
When arranging equipment on the sales floor, the principle of “like is like” is usually used. Why is this being done?
Firstly, it is easier for the buyer to navigate the sales floor and select products.
Secondly, with compactly located refrigeration equipment, there is less loss of “cold” going into the sales area. Thirdly, the sales area looks more aesthetically pleasing. In addition to the supermarket departments, it is very important to correctly design the following zones: entry-exit area; entrance area to the trading floor; cash settlement area.
Planning solutions for store entrances
Entry-exit zone. This area contains packing tables for customers who have made purchases, a storage room, retail outlets for tenants, storage for shopping baskets and carts. Customer flows often intersect in this area. Therefore, in the planning solution it is necessary to include sufficient space for the movement of buyers and, if possible, to separate counter flows of buyers. Before planning begins, it is necessary to decide whether there will be an exit for carts to the parking lot. The layout also needs to take into account how shopping carts will be assembled, where they will be stored, and how the storage room will be serviced. Sometimes special places are provided in this area for installing advertising stands and holding promotions.
Entrance to the trading floor. The width of the entrance turnstile to a supermarket trading floor must correspond to the calculated traffic flow (usually from 2 meters for an area of 1000 m2). Immediately in front of the entrance, as well as immediately after the entrance, there should be enough free space to avoid crowding of customers. At the same time, it is necessary to ensure free disassembly of shopping baskets and carts. It is very important not to overload the space after entering through the turnstile with retail equipment, especially if it is planned to direct the buyer in one direction, necessary from the seller’s point of view. The buyer should not feel pressured or manipulated.
The entry area is an ideal place to display impulse items and high-margin periodic items.
One of the main principles when designing the entrance area is to bring the goods closer to the buyer. For stores that have a narrow front and a deep trading floor, it is very important to visually notify passers-by about what products are presented inside. For some stores (for example, highly specialized or selling expensive goods), the nature of the environment is more important than price competitiveness; Increased requirements for product presentation are sometimes difficult to implement with a limited exhibition area. The German architect E. Neufert systematized entrance solutions for small stores (see Fig. 1): to increase the attractiveness for passers-by, in some cases, areas in front of the entrance and a curved facade are used, which allows increasing the exhibition area. The broken line of the facade can be called the “Golden Fleece”, since it “delays money”, stopping buyers (Fig. 2 and 3). In Russia, curved facades are used quite rarely. Firstly, this is due to the fact that the share of stores stretched deep in our country is not so large, compared, for example, with the USA. Secondly, merchants are focused on increasing retail space, but in some cases, small losses in space associated with an increase in the share of entrances and storefronts will have a positive effect. With the so-called “P-shaped” organization of the store (only the entrance faces the street, the complex itself develops in the depths of the block, on a neighboring street, or the store is located in the basement or basement of the building), the display area can be significantly increased due to a niche (see Fig. 1). In introverted buildings (complexes with internal openings - passages, atriums), the use of the principle of curvilinear facade makes it possible to avoid the tunnel effect that is unpleasant for buyers.
For stores located at busy street intersections, there are two main options for organizing an entrance. The first is the entrance from the corner (in Russia it occurs quite often, but, unfortunately, the good opportunity to create an entrance from the corner is also quite often missed during reconstruction). The second approach is to pay more attention to the display windows in the corner part and thus arouse the interest of a potential buyer. This approach is followed by many of the above-mentioned Cypriot stores, especially in the capital of Cyprus, Nicosia (Figure 4B shows an aggressive solution using the example of a real estate office). According to the designers, the passerby will have more time to study the windows, so it is more likely that he will go inside or remember this store and make a special visit. This scheme works well when the main customer flow is moving towards the corner display, as shown in Figure 4A. But the main flow can also move in the opposite direction (Fig. 4B), for example, when a store is located on the way from a public transport station to residential areas. Then the entrance to the store can form a protrusion, which on the plan is similar to the cutter of a milling cutter or plane and seems to cut off shavings, intercepting customers who are quite capable of making both a planned and an impulse purchase. This aggressive entry decision is dictated by the need to act decisively and quickly - otherwise potential buyers will spend money in competitors' stores. If the store is designed for a flow of non-regular customers (for example, visitors, tourists, walkers, in many cases, visitors to a shopping center), sharp shapes can be used in the corner part. But if the share of regular customers is large, it is better to use smooth, rounded shapes - “put soft gloves on an iron hand.” Motorists perceive asymmetrical shapes and compositions better. Taking into account the peculiarities of visual perception of the corner, it is advisable to make the sign on the corner part of the store much larger than usual in the front part, and the inscriptions should be read from afar. Compositions in a corner showcase should be formed according to similar laws.
Products located in the entrance area should communicate the price level and give a clear signal to customers, showing the target group that this is their store. We have already mentioned that the lower the buyer’s income, the higher the level of his fears, mistrust and complexes in behavior in the store. It is not always advisable to place expensive products at the entrance to show “Here are the cool and expensive brands we have.” Often this only impresses neighboring competitors, and many buyers simply turn back, never knowing that in the depths there are a large number of affordable goods. Or they conclude that the store is “expensive”. We often encountered this phenomenon in small clothing, footwear and cosmetics stores located on the path of intense flows of passers-by - both in the regions and in the capital. It’s especially a shame if a lot of effort and money was spent on the façade and shop windows.
Cash settlement area
As a rule, the main issue when organizing a cash register area is determining the optimal number of cash terminals. There are several methods for determining this amount. In calculations using these methods, parameters such as: store throughput, time to read the barcode of one product, the average number of units of goods purchased by one buyer, the average time to settle with one buyer, etc. are used. Thus, to determine the number of cash registers one has to operate simultaneously with many theoretical parameter values, which does not always lead to an accurate result.
Without making complex calculations, on average it is generally accepted that for a grocery supermarket with an area of 500-1500 m2, depending on traffic, one cash register is required per 80-150 m2 of retail space.
In any case, it is better to have some reserve in the number of cash register units or to provide in the project the possibility of their additional installation during the operation of the store. If in the future there will be an outflow of customers caused by a reluctance to stand in queues, then one-time savings on the number of cash register terminals will not make economic sense.
The checkout area is a place where a large number of impulse purchases are made. For stands with goods of impulse demand, it is necessary to provide separate places, without reducing the free area of the checkout area. A common mistake is overloading the checkout area with equipment with impulse items and narrow aisles through the cash registers. Both reduce the volume of sales of impulse goods.
Width of aisles in a supermarket
When organizing customer flows, the question always arises about the width of the aisles in the sales area. The minimum width of aisles in a commercial enterprise is determined in the relevant GOSTs and other regulatory documents. However, this does not mean that we should blindly strive to save retail space. The actual width of a particular aisle is determined by the planned customer flows. It is also necessary to create comfortable conditions for the buyer to leisurely select a product. Particular attention should be paid to the width of aisles along departments with everyday goods. Here, as a rule, many customers stop and select goods at the same time. The width of passages in such places should be at least 2-2.5 m.
The width of the aisles between the racks is usually made within the range of 1.6-2.2 m. With a smaller width, customers with carts will have difficulty moving away and will try to quickly leave the enclosed space, or even ignore this row. If the distance is greater, the buyer will stick to only one side of the aisle when choosing a product. To inspect the opposite side, the buyer will need to walk along the same row again. As a rule, buyers do not do this, believing that all products in this row have already been viewed. In addition, the buyer usually stays to the right as he moves. If the customer flow is organized in such a way that it has a predominantly one-way direction, then the goods located on the left will sell very poorly.
Another critical area for the width of aisles is the checkout area. The line at the checkout should not impede the passage of customers who have not yet made all their purchases. The width of the passage between cash register terminals and other retail equipment depends on the traffic volume and size of the store, and is usually at least 2.5 m.
To assess the efficiency of using the sales area, a digital indicator called the installation coefficient is used. This coefficient shows the ratio of the area occupied by retail equipment to the total area of the sales floor. In modern trade, the optimal value of this coefficient for grocery supermarkets is usually 0.3. Those. 30% of the sales area is occupied by retail equipment, and 70% of the area is passages for buyers, sellers, places for promotions, etc.
Now there are practically no options when a free layout of a retail space is possible. Usually it is necessary to fit into an existing premises that has little in common with the idea of an ideal retail space. Therefore, a planning decision is often a set of compromises between optimal calculated and actual conditions.
As an example. If the store is not located inside a residential area and a large number of transit, non-regular customers are expected, then the layout of the sales area should be as clear as possible to the buyer already on the first visit to this store. Even to the detriment of optimal use of retail space.
Therefore, despite the fact that there are general principles for the technological design of a retail facility, this process is creative and unique for each specific case.
Let's talk about the area of the retail space
A retail space is not necessarily a huge store. Sales can also be carried out in a small area called a trading place. What is included in the concept of retail space and how to determine it? The Tax Code does not provide clear instructions in this regard. The Ministry of Finance believes that its calculation includes, along with the territory where the direct sale of goods takes place, the sum of all areas of auxiliary premises. For example, in the case of renting a container, partly used for the sale of goods, and partly as a warehouse, the tax is calculated on its entire area.
Thus, in some situations, it is more profitable for entrepreneurs if their sales premises have the status of a trading floor. Then the tax amount can be reduced. Judicial practice contains many examples of disagreements about what is considered a trading floor and what is considered a trading place. In practice, they focus on the presence of a certain space in which buyers have the opportunity to move between shelves with goods and make their choice.
Supermarkets
The trading area of supermarkets is slightly smaller (from 600 to 1000 sq. m) than hypermarkets; accordingly, the assortment is smaller, but all categories of food and household goods are preserved. In supermarkets, as in hypermarkets, the sale of products is carried out on the principle of self-service, the buyer takes a special cart or basket, independently selects the product and pays for it at the cash register. Some supermarkets even have bakery and culinary sections. As in all self-service stores, at supermarkets the flow of incoming and outgoing customers is delimited into separate zones.
What's the difference
Such a feature, by definition, cannot be inherent in a retail space, which most often looks like a counter or showcase with goods displayed, directly from which sales are made. The Federal Tax Service believes that if the inventory or title documents of the premises do not contain an indication of the status of a store or pavilion or there is no clear definition of part of the premises as a trading floor, then the mentioned object can by default be considered to belong to a stationary retail chain and not have a trading floor.
Sometimes, in the entire retail space market, objects with a sales floor include exclusively shops or pavilions. That is, in the case of sales in a former warehouse, it is necessary to prove the status of the premises as a trading floor. At the same time, in a container-type pavilion, a trading floor is implied by definition, based on the word “pavilion” alone.
How to calculate a physical indicator when a retail facility consists of premises for different purposes
In business practice, there are quite often circumstances when the object of trade consists of warehouse and retail premises, the basis for which is the necessary title or inventory documents.
The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 417/11, classified such objects as having a trading floor. Lower courts at different times came to a similar conclusion (decrees of the Federal Antimonopoly Service of the Volga District dated 06.28.2012 No. A55-23133/2011, FAS Volga-Vyatka District dated 05.31.2012 No. A11-1487/2011).
It turns out that in such cases the taxpayer must use the area of the trading floor, and not the trading place, to determine UTII.
The logic of the judges is as follows: a trading place should be considered a place where goods are displayed and sold. Warehouse, utility, administrative and household premises should not be included in them. If they appear, then the category of the object is upgraded to a premises with a sales floor.
Which types of premises should be classified as a trading floor and which should not, read the article “The Ministry of Finance explained that it does not apply to the area of a trading floor for UTII purposes .
Example
, engaged in retail trade, rents premises with a total area of 47 sq. m. m. In accordance with the agreement, Sigma has been given a premises consisting of two parts: in one part the goods are directly traded, in the other the goods are stored.
The area where trade takes place is 9.8 square meters. m. In the given circumstances, the indicator “sales area” should be used, equal to 9.8 square meters. m.
In such cases, the taxpayer should keep in mind that when using warehouse and utility premises to serve clients, the indicator can immediately be increased by the amount of these areas.
At the same time, it is the tax authorities, in accordance with Resolution No. 417/11, who must prove that warehouse premises are used to serve customers, based on the fact that the latter have free access to stands and stored goods.
What to do in a situation where you have rented out (subleased) part of the sales area? You can find out the answer to this question by getting trial access to ConsultantPlus.
See also “You cannot “fence yourself off” from the UTII with a shop window.”
Judicial practice shows that arbitrators support the tax service in such circumstances. Confirmation can be found in numerous decisions, in particular, in resolutions of the FAS Volga District dated 02/07/2013 No. A65-23254/2011, FAS Volga-Vyatka District dated 12/24/2012 No. A38-1707/2012, FAS Ural District dated 09/19/2011 No. F09-5821/11.
See also “Retail trade through a warehouse can be transferred to imputation.”
Let's understand the concepts
A store is a building or part of it, specially equipped, the purpose of which is to sell goods and provide services to customers. The store must be provided with premises not only for trading, but also for utility, administrative and domestic purposes, as well as those intended for the acceptance, storage of goods and their pre-sale preparation.
Pavilions include a building that has a sales area and provides one or more workplaces.
In the situation of owning a total retail area not exceeding 5 sq. m, disputes over the use of one or another physical indicator are pointless. The basic profitability for tax authorities in the case of sales in a sales area or at a retail location will be exactly the same. To reduce the tax, the area must be less than 5 square meters. m, which, you see, is difficult to consider as a trading floor. When the space exceeds 5 square meters. m, the calculation is based on the area or sales floor, or retail space, the standard profitability figure of which is the same - 1800 rubles. from every square meter.
From this we conclude: in the case of a large retail space, it is more profitable for an entrepreneur to equip it in such a way that part of the area is allocated for a trading floor. After all, as already mentioned, the space remaining for auxiliary premises is not included in the tax calculation.
Hypermarket
A hypermarket is the largest retail outlet in terms of area and width of product range. More than 80,000 products, divided into departments, are exhibited on an area of more than 1,000 square meters. m. As a rule, this type of retail space is located either at the entrance to the city near federal highways, or in large shopping centers with a sufficient number of parking spaces for customers.
Hypermarkets can have different directions, but the most numerous are of a food and construction nature. They are attractive to consumers not only with a large selection of goods, seasonal discounts and promotions, but also with their own products, for which prices are usually set below market prices. The products have the logo of the hypermarket brand on the packaging, and the range of such products includes not only bakery and culinary products, but also groceries, meat and fish products, household goods, etc.
Some practical tips
Any entrepreneur organizing retail trade thinks about minimizing costs, including reducing tax payments. In this connection, the problem of documentary reduction of retail space is quite relevant. This must be done competently in order to exclude possible claims from the tax inspectorate. Sometimes it is better to seek advice from an accountant and lawyer, as well as a premises designer.
It is common practice to manipulate the indicators contained in the lease agreement. As already mentioned, the space occupied by an exhibition hall with display cases, as well as premises for storing and warehousing goods do not belong to the category of retail space and are not taken into account for calculating UTII. Therefore, it is extremely important when signing a lease agreement to ensure that these areas are allocated to a separate category.
Kiosks
A kiosk is a separate retail establishment without a retail space, which means that the buyer cannot go inside; the product is visualized through the glass of a small display case. The kiosk always has a narrow specialization and a limited product range. Examples: newsstands, kiosks selling cigarettes, fast food, alcoholic and soft drinks. Retail outlets of this type can be found in places with large crowds of people, such as train stations, public transport stops, public parks and other recreational areas. Kiosks sell goods through a window and are aimed at instantly satisfying a single need among citizens.
What else can you do?
Then the retail outlet itself should be optimized according to the indicators specified in the contract. Otherwise, measurements taken of the premises during inspection may lead to the imposition of a fine.
There are certain design techniques for this. For example, you can install a double display case, the back of which can be used for storing goods. Since the initial assessment, as a rule, is visual, measurements may not be taken. The inspectors must have a certain perception of the area in question.
All possibilities leading to increasing the efficiency of using your own retail space should be analyzed. This includes renting out part of the hall and converting the area into a utility room without compromising the main activity. That is, the footage should be reduced within reasonable limits.
Who can apply UTII and what is needed for this?
The public domain contains a lot of information on the rules for applying UTII; as a rule, entrepreneurs have no questions about this. Therefore, imputation can be applied by individuals (IP) and legal entities who:
- Employed in the field of retail sales, veterinary medicine, catering, repair services, maintenance and car washing, placement of advertising messages, etc. (Article 346.26 of the Tax Code of the Russian Federation);
- Hire no more than 100 employees to ensure its functioning;
- They use fixed assets whose residual value does not exceed 150 million rubles;
- They rent or own retail space, the size of which does not exceed 150 square meters. meters.
In addition, there are additional criteria that a business must meet:
- Firstly, a special regime can be used for all business activities as a whole or for certain areas of its functioning;
- Secondly, the main activity of an LLC or individual entrepreneur must be carried out in the territory of the region in which UTII was introduced;
- Thirdly, a business entity cannot operate in the form of a simple partnership or on the basis of trust management;
- And finally, if a company has a stake in other companies, then these shares cannot exceed 25% of their authorized capital.
As we see, “imputation” fully justifies the title of the most convenient possible taxation regime for small businesses. However, it is not newspaper sellers at kiosks who prefer to pay tax on imputed income. Some large chain retailers at the federal level can also get out of the situation by applying UTII. How it's done? Suppose there is a certain group that has a central office in Moscow. The CO is a kind of “command center” for many stores located in the cities where they operate. “Healthy Child” specializes in tailoring and retail sales of clothes for children. In total, they manage about 30 small stores, each of which is located in shopping and entertainment complexes. For each individual store, the company creates a separate legal entity, thereby allowing itself to apply UTII in each individual store. Comfortable? Absolutely yes. Initially, this taxation regime was created to stimulate small businesses, which, in theory, were supposed to “earn a lot of money” and then reach a new level of development using OSNO. Some succeeded, some didn't. Another 3.5 years ahead - let's see, UTII during this time will become a good basis for young and ambitious entrepreneurs.
Owners of cafes and bars
If we are talking about a catering outlet, the retail space includes the area where customers eat food and spend their leisure time. The place where meals are served and payment for them is made is considered an auxiliary room.
In the case of retail, it is wise to enter into two different leases for the premises you intend to use. The first of them is for the area related to the sales floor, the second is for the areas for displaying and storing goods. Each of the contracts must be accompanied by a BTI plan, on which it is necessary to divide the space. The room itself is demarcated thanks to partitions, while the room for displaying goods can be designated with an appropriate sign.
In the case of a catering establishment, the BTI plan should highlight areas for serving food and waiting for customers in line. Such a plan will serve as an inventory and title document - the main argument during an audit by the tax authorities. In the room itself, areas not intended for leisure time and eating, it is best to highlight them with beautiful decorative partitions or special screens.
Classic stores
A store in the traditional sense is a small retail space (up to 300 sq. m), in which retail sales and customer service are carried out on the “over the counter” principle. All products are located in a display case (closed shelf) or on open shelves behind the counter at a clearly visible distance. In this case, the client can examine the product, but cannot pick it up without the help of the seller.
Such a system is justified when customer traffic is low. Some stores operate a self-service system with the participation of a sales assistant; most often it is found in highly specialized stores that do not have the same area as a supermarket. Stores can not only be food stores, but also sell a separate group of goods: medicines (pharmacies), flowers, building materials, small household appliances, home textiles, clothing, shoes, gifts and souvenirs, etc.
Note to the landlord
Anyone who rents out their own space for trade or catering is interested primarily in their own material gain. It would be unreasonable to set the same price for the entire rental area. This will give extra food for thought to the inspection authorities.
It is most rational to estimate the desired amount of profit and divide it into two separate items - the relatively low price for renting warehouse space and the obviously high cost of renting a retail space.
Other useful actions in this case: concluding separate contracts (as already mentioned) for different categories of space and dividing the entire premises into several separate rental units, the contract for each of which is concluded with a different person. The disadvantage of this method is the need to install several cash registers.
Purchase of commercial real estate. Nuances
It is often believed that in order to build a successful business by leasing commercial real estate. When purchasing an object, you need to comply with three important parameters:
- Competently evaluate all the advantages of a commercial real estate property;
- Consider the prospects of the purchased property, taking into account the current economic situation;
- Determine the commercial attractiveness of the object in terms of its payback period. After all, the income received from the rental of commercial real estate. And it will be the main criterion for its evaluation.
This is partly true. At least it is more profitable to buy commercial real estate. How to buy securities or shares. And be dependent on market volatility.
It’s not for nothing that death from a heart attack is very common among novice investors and stock market players.
From this article you will learn what types of commercial real estate there are. How can a commercial space be used? And how is commercial real estate taxed?
