A physical indicator is a value directly related to the calculation of a single tax on imputed income. This value allows you to determine the basic profitability per unit of physical indicator (for example, per square meter of retail space, the number of employees in the organization, and so on.). By multiplying this value by the number of physical indicators. In the article we will tell you about the physical indicators of UTII and give examples of calculation.
ATTENTION! Starting with reporting for the fourth quarter of 2021, a new tax return form for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] You can generate a UTII declaration without errors through this service , which has a free trial period.
Basic profitability and physical indicator of UTII
The basic monthly profitability of an individual entrepreneur is considered conditional, since its size does not depend on the actual earnings of an individual entrepreneur.
The UTII profitability is assigned by the government for each type of business activity that falls under this tax regime per 1 employee/1 sq. meter of retail space/1 seat and other physical indicators that characterize each individual type of individual entrepreneur activity. The physical indicator of UTII is a combination of the above units that participate in production (in the provision of services).
Thus, both the size of the basic profitability and the value of the physical indicator for each type of entrepreneurial activity of an individual entrepreneur on UTII will be different.
The physical indicator for basic profitability can be numerically equal to the number of employees, the area of the premises in “squares”, and the number of seats.
The amount of basic income for a single tax on imputed income for 2020 is established by Article 346.29 of the Tax Code of the Russian Federation, which lists all types of activities with basic UTII income.
For convenience, all types of business activities, physical indicators and basic profitability (in rubles) are presented in the table at the end of the article.
Calculation examples
For an example of calculation, you can take the conditional Romashka LLC, which is engaged in car repairs. The owner of the establishment supports two hired workers. Initial data for calculation:
- The database for this line of activity is taken from regulatory documents; it is equal to 12,000 rubles;
- FP for this case is 3 (the owner of the establishment plus two workers);
- K1=1.915 (more about it and the second coefficient below);
- K2=1 (for a conditional settlement).
The tax amount is 12000x3x1.915x1x0.15=10341 rubles.
If the owner decides to fire one of the employees, then the FP will become equal to 2, and the total tax amount will be 12000x2x1.915x1x0.15 = 6894 rubles.
All calculated amounts in these examples are given for the month; to calculate the tax for the quarter, they must be multiplied by 3.
Important! If an individual entrepreneur operating under UTII carries out several types of activities simultaneously, then the tax is calculated for each area separately.
How to calculate UTII in 2021?
In order to calculate the UTII tax, you must use a special formula. One of the components of this formula is the basic yield.
Let's take a closer look at the formula for calculating the UTII tax.
UTII = (BD X FP X K1 X K2×15%), where: UTII is the amount of tax in rubles (for one month); BD - basic profitability established by tax legislation (for a certain type of activity); FP is a physical indicator of the activity of an individual entrepreneur (number of employees, area of retail premises, etc., depending on the type of services provided by the individual entrepreneur); K1 is the deflator coefficient, which is set for the year by the Government of the Russian Federation; K2 - adjustment coefficient, which is approved for each type of service (by local governments of the region), for a period of 1 year or more; 15% is the current UTII rate.
In 2021, K1 for UTII increased to 1.915. Consequently, the tax burden on entrepreneurs using UTII has increased in 2021 in terms of calculation and payment of UTII, which depends on K1.
K2 for individual entrepreneurs on UTII in 2021 can range from 0.005 to 1 points (the K2 coefficient can be clarified at the tax office).
K1 for 2021 will be determined approximately in November 2021. As soon as the Ministry of Economic Development of Russia publishes the corresponding order, we will definitely inform our readers about K1 set for 2021.
Due to the fact that individual entrepreneurs’ reporting on UTII is submitted quarterly, the amount of tax calculated using the formula is multiplied by 3 months.
Examples of calculations of the single tax on imputed income
Let's look at examples of how to calculate UTII for 2021.
1. Black Cat LLC provides veterinary services. The company is on UTII and is located in Kazan. Black Cat LLC operated for 3 full months.
The company has 6 employees. The basic income is 7,500 rubles. For this type of activity in Kazan the following value is set: K2 = 0.8. NB for Black Cat LLC = 7500 x 6 x 3 x 2.005 x 0.8 = 216,540 rubles.
UTII = 216,540 x 15% = 32,481 rubles.
Let's assume that insurance premiums were not charged. Thus, for the first quarter of 2021, Black Cat LLC must pay 32,481 rubles to the budget.
2. IP Petrov S.I. transports passengers in his car, which has six seats. Petrov is on UTII and has worked for a full 3 months. The entrepreneur provides services in Lipetsk. The basic yield is 1500 rubles, K2 = 0.4.
NB for IP Petrov = 1500 x 6 x 3 x 2.005 x 0.4 = 21,654 rubles.
Tax amount = 21,654 x 15% = 3248.1 rubles.
Thus, individual entrepreneur S.I. Petrov must pay 3248.1 rubles to the budget.
Current changes in UTII
The basic yield of the UTII tax for 2021 remains unchanged, but this does not mean that the amounts paid by individual entrepreneurs for UTII in 2021 will be the same in 2021. This is due to the fact that the formula for calculating UTII contains variable coefficients K1 and K2, as well as the fact that regional authorities are allowed to set the UTII tax rate themselves from 15% to 7.5%. Accordingly, in different regions of the Russian Federation the UTII rate will be different. Its size will depend on what kind of rate the local authorities will accept.
These authorities are:
- representative bodies of municipal districts;
- representative bodies of urban districts;
- legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol.
Unlike K1, which is set at the federal level, K2 is allowed to be set by local authorities, but, as a rule, in most regions it is equal to 1, i.e. does not affect the amount of UTII.
The definition of K2 is presented in Art. 346.27 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) is an adjusting coefficient of basic profitability, which includes taking into account various features of doing business. K2 depends on the list of works provided, services or goods sold, seasonality and operating hours, the amount of income received, etc.
In some regions, K2 must be calculated using a formula approved by local authorities.
Reducing UTII by fixed contributions
Let us remind you that from 01/01/2017, an individual entrepreneur who has employees has the right to reduce UTII by the amount of fixed contributions paid to the funds within 50% of the calculated UTII.
Until 2021, individual entrepreneurs on UTII using hired labor reduced UTII only by contributions paid for employees within 50% of the calculated UTII; UTII was not reduced by contributions paid for the individual entrepreneur himself. In 2021, the rule for reducing UTII for insurance premiums will continue to apply.
VAT FOR UTII IN 2021
Law No. 335-FZ of November 27, 2021 determines that entrepreneurs using UTII can deduct value added tax on the following grounds:
- Art. 161 of the Tax Code of the Russian Federation (tax agents);
- Art. 174.1 of the Tax Code of the Russian Federation (simple partnership, joint venture, investment partnership, trust, concession).
Changes to UTII in 2021: draft law
Regarding this taxation system, it is worth noting that UTII was previously going to be abolished from the beginning of 2021. However, a draft law has been submitted to the State Duma for consideration, by which the validity of UTII should be extended until 2021, but, unfortunately, not for all types of activities. The draft law provides for leaving UTII only for individual entrepreneurs providing services to the population. How it will actually be, time will tell.
Another bill proposes amendments to the Tax Code of the Russian Federation (Article 346.27). The bill introduces a new formulation of the concept of “retail trade for UTII purposes.” If this amendment is adopted, then within the framework of UTII it will be impossible to sell goods that are subject to labeling in accordance with the legislation of the Russian Federation and (or) the law of the Eurasian Economic Union by means of identification. The Government of the Russian Federation, by its order No. 792-r dated April 28, 2018, approved the List of goods that must be labeled in 2021. This list includes a number of consumer goods - clothing, shoes, perfumes, etc.
To date, a positive decision on the use of UTII has been made for consumer cooperatives. From December 31, 2107, it was planned to prohibit this category of business from using UTII. But on the basis of clause 4 of Art. 3 of the Law of October 2, 2012 No. 161-FZ, as amended by the Law of October 30, 2021 No. 300-FZ, this deadline has been postponed until 2021.
We will inform our readers about any changes in legislation in a timely manner.
The material has been updated in accordance with changes in the legislation of the Russian Federation on September 14, 2019
Correction factors
The formula also includes two coefficients:
- The K1 coefficient takes into account inflation and is established annually throughout the country. Until 2021, its value did not increase, but over the past few years it has been constantly growing. In 2021 it is 1.915.
- The regional K2 multiplier is set by the administration of each constituent entity of the Russian Federation to take into account local characteristics. It can stimulate certain activities or increase revenue collection in certain areas. You can find it out on the websites of regional branches of the Federal Tax Service.
Considering the above, in order to minimize the costs of payments to the state treasury for UTII, you can choose a region of activity with a minimum K2 or optimize work by reducing FP (for example, increasing labor productivity per square meter of premises).
This might also be useful:
- Calculation of UTII for less than a month in 2021
- Changes in UTII for individual entrepreneurs in 2021
- UTII for individual entrepreneurs in 2021
- Codes of types of entrepreneurial activity UTII
- Retail trade on UTII in 2021
- What taxes does the individual entrepreneur pay?
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Comments
Gamlet 02/15/2016 at 01:33 pm # Reply
... Everything that is convenient for people should definitely be cancelled. Miracle Country...
Tatyana 03/22/2016 at 09:33 # Reply
SP
Is a 10 m2 tent considered a sales area?
Natalia 03/22/2016 at 01:54 pm # Reply
Tatyana, good afternoon. The concept of a trading floor is defined by the Tax Code of the Russian Federation, Article 346.27, I quote: “the area of a trading floor is a part of a store, pavilion (open area) occupied by equipment intended for displaying, demonstrating goods, conducting cash payments and servicing customers, the area of cash registers and cash registers cabins, the area of working places for service personnel, as well as the area of aisles for customers. 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;" My opinion is because The area of the sales floor can be determined on the basis of inventory and title documents, but in relation to the tent, such documents simply do not exist, because a tent is a temporary structure, then the answer to your question is no.
Dilik 10/27/2016 at 08:32 pm # Reply
More than 5 m2, it counts as a service room, but since it’s a tent, I don’t know)
Rosalia 04/23/2016 at 10:11 am # Reply
How to properly allocate an area
How to correctly allocate an area for calculating the UTII if a room of 50 sq.m also contains the entire assortment and passage of buyers and the seller’s area?
Nail 07/05/2016 at 18:48 # Reply
I bought a Hyundai bus with 19 seats and will service it on my own. The company delivers shifts as an individual entrepreneur. I wanted to find out what is the price of K2 in Kazan
Natalia 07/06/2016 at 08:16 # Reply
Nail, good afternoon. When providing motor transport services for the transportation of passengers, for individual entrepreneurs working in Kazan, K2 is set to 0.5 for the purpose of calculating UTII.
Marina 11/10/2016 at 11:43 am # Reply
Salt mines - do household services fall under UTII?
Hello. Salt mines - do household services fall under UTII? Region 34-Volgograd. Thank you.)
Natalia 11/13/2016 at 01:19 pm # Reply
Marina, good afternoon. UTII when providing services - salt caves cannot be used. The list of permitted types of activities under UTII is specified in clause 2 of Article 346.26 of the Tax Code of the Russian Federation; regional authorities cannot expand it.
Anastasia 01/16/2017 at 11:50 # Reply
In accordance with Federal Law No. 178-FZ dated June 2, 2016, the UTII tax regime has been extended until January 1, 2021. How come you wrote the last update on November 29, 2016?
ostapx1 01/16/2017 at 11:52 am # Reply
What exactly bothers you?
11/21/2017 at 04:37 pm # Reply
Question
Hello. Tell me, please, does the construction of cottages fall under UTII - the provision of services to the population?
11/21/2017 at 5:45 pm # Reply
Construction of cottages - OKVED code 41.20.30 falls under UTII.
12/05/2017 at 20:51 # Reply
Hello! Is OKVED 93.29.9 suitable for UTII taxation? In my case, these are educational and entertainment devices for children.
12/05/2017 at 21:45 # Reply
Good afternoon. OKVED code 93.29.9 by Order of the Government of the Russian Federation of November 24, 2016 N 2496-R is classified as household services, therefore, it can be used for UTII.
