The amount of basic UTII yield in 2021

Source: Journal “Unified tax on imputed income: accounting and taxation”

The taxation system in the form of UTII for certain types of activities can be applied, including in relation to the provision of services for repair, maintenance and washing of motor vehicles (clause 3, clause 2, article 346.26 of the Tax Code of the Russian Federation). According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, to calculate the amount of single tax for this type of business activity, the physical indicator “number of employees, including individual entrepreneurs” is used.

If an organization applies, along with “imputed” taxation, a different taxation regime or carries out several types of activities subject to UTII, then it is obliged to keep separate records of indicators, as well as property, liabilities and business transactions in relation to “imputed”, as well as other business activities. At the same time, the Tax Code does not establish the procedure for distributing the number of administrative and management personnel (AUP) employees.

How should the physical indicator “number of employees, including individual entrepreneurs” be determined when combining regimes? We will answer this question in this article.

Taxation of individual entrepreneurship and basic profitability

The domestic tax system is quite attentive to regulating the issue of the dynamics of economic growth of an individual entrepreneur. It is worth remembering that, according to legal regulations, an individual entrepreneur is an individual, and his legal status in many ways has significant specifications.

Revenue received by an individual entrepreneur as a result of his activities is subject to taxation according to the single tax system in force for individual entrepreneurs who have officially registered their status and timely submitted an application for the transition to the new taxation system.

However, for 2021 it is planned to introduce a number of tax breaks aimed at liberalizing the scope of regulation of individual entrepreneurship. Certain changes are also expected in the area of calculating the value in which the basic yield is determined. This indicator also affects the formation of the overall tax index for individual entrepreneurs, which, in turn, affects the amount of actual revenue received.

Conditions for UTII payers in 2021

The procedure for applying UTII is regulated by Chapter 26.3 of the Tax Code of the Russian Federation, according to which organizations and entrepreneurs are recognized as payers of “imputation”, subject to the following requirements:

the average number of employees of the organization does not exceed 100 people;
the share of participation of other organizations in the authorized capital of the company is no more than 25%;
the company does not operate under a simple partnership or trust agreement;
UTII operates on the territory of the subject of the Russian Federation in which the enterprise operates.

The main requirement of UTII is that the organization/individual entrepreneur conducts activities that are included in the closed list of Chapter. 26.3 Tax Code of the Russian Federation. Based on the provisions of the Tax Code, UTII can be applied by business entities whose activities are related to:

provision of household services;
veterinary services;
retail trade;
catering;
service station services;
cargo transportation;
vending (trading through vending machines);
accommodation and temporary residence services.

Correct calculation algorithm: what should you pay attention to?

In order to correctly calculate the basic profitability of an enterprise, it is important to remember several basic points.

The gross revenue of any entrepreneur and the basic profitability are two completely different things. The first category depends on the level of productivity of the entrepreneur, sales volume, economic conditions and many other factors shaping the modern market. The second concept has an exclusively nominal, legally regulated content and relates rather to the sphere of fiscal regulation and can be calculated only taking into account a wide range of financial and legal markers.

For 2021, the main factors according to which basic yield is calculated are the following indicators:

a specific category of activity;
amount of workers;
available “seats”;
footage of the premises in which the subject’s business activities are carried out.

It is worth noting that individual enterprises may be characterized by other physical indicators not included in the general list. Everything depends on the specific situation, and here tax legislation shows surprising flexibility.

Only in the aggregate, the factors considered make up the value of the unified physical indicator for the single tax on imputed income (UTII) provided for individual entrepreneurship.

All indicated indicators form a certain value of financial efficiency established by law - this is the basic profitability, which can be correlated taking into account other factors of an economic and physical nature. The dynamics of the entrepreneur’s real income is not taken into account - the calculation is based on the average statistical indicator derived using a special economic formula.

Restaurant on UTII

Compared to cafes, restaurants have an expanded range of dishes, a higher level of service, and a rich interior of the halls. At the same time, the conditions for using UTII in the restaurant business and in cafes are similar.

In this case, you should take into account:

If there are places for recreation or leisure in the service hall (orchestral stage, dance floor and other facilities for recreation and cultural events) that are not separate from the service hall, the area of the hall is considered entirely with these areas.
When separating the listed objects, the area of the hall is considered without them (letter of the Ministry of Finance dated March 26, 2010 No. 03-11-06/3/46).
In the case of using several halls in one building with different functions (for example, a cafe, restaurant, brasserie), it is necessary that:

these halls were separate;
each object had its own menu and cash register;
had its own staff and working hours;
there were separate rooms for working with products;
there were separate estimates for products;
the results of the work were calculated separately.

How to determine the area of the hall if the catering facility has several floors, see the material “Multi-story catering: how to determine the area of the service hall for UTII?”.

Regulatory regulation of the issue of basic profitability

Correctly calculating the indicator of such a financial integral as basic profitability, applicable to a specific entrepreneur, is possible only taking into account a specific field of activity. However, gross revenue does not affect the calculation of this indicator in any way.

This provision is spelled out in some detail in Article 346.29 of the Tax Code of the Russian Federation.

In accordance with the standards established by tax legislation, a group of leading economic experts even developed a special table, according to which it is possible to establish the level of basic profitability for each individual enterprise.

In this table, based on the specified area of activity and a specific physical indicator, you can clearly determine the level of regulated basic income.

Regarding the areas of individual entrepreneurship, they, according to the designated standards of tax legislation, are divided into the following main groups:

household services;
veterinary medicine;
repair, maintenance and washing of motor vehicles;
storage of vehicles (paid parking);
transportation of goods and passengers;
retail trade;
carrying out delivery or distribution trade;
trading using vending machines;
catering;
outdoor advertising, its production and distribution;
range of services related to temporary accommodation of guests;
temporary transfer of retail space located in locations that do not provide individual customer service.

The level of basic profitability of such individual entrepreneurs, taking into account possible physical factors, averages from 4 to 10 thousand rubles per month (actual revenue is not taken into account). At the same time, it is worth taking into account the absolute conditionality of this figure, which is necessary only for the formation of the UTII index. It is almost impossible to calculate the amount of taxation when taking into account the amount of monthly gross revenue, and today the tax legislation of the Russian Federation does not set such tasks.

Features of catering activities

According to sub.
8, 9 p. 2 art. 346.26 of the Tax Code, public catering services are provided by organizations or individual entrepreneurs that have properly equipped retail facilities. They may have trading floors or do without them. This category of premises and facilities includes many establishments: restaurants, snack bars, cafeterias, cafes and some others. Not only the Federal Tax Service Inspectorate, but also specialists from the Sanitary and Epidemiological Service are interested in this activity. This is due to the consumption of food products by visitors (cooked dishes, culinary and confectionery products, drinks). Sanitary and other requirements for these establishments are described in detail in GOST 30389-2013. It specifies not only the requirements for the premises themselves and the surrounding area, but also for the decoration of buildings and interior spaces, furniture, dishes, etc. Restaurants are classified as elite catering establishments. They offer a large assortment of exclusive dishes, alcoholic and soft drinks, various confectionery products, as well as purchased goods, including tobacco. All this is combined with high-quality service and organization of recreation and various types of entertainment for visitors.

A cafe, compared to a restaurant, has a more limited range, although it may also have specialties. The cafe also offers culinary and confectionery products made in-house and purchased - alcohol and drinks of various types (soft drinks, juices, cocktails). The café can organize entertainment and cultural events.

The main requirement for applying UTII to these establishments is the presence of a hall for serving visitors with an area of no more than 150 m2 (subclause 8, clause 2, article 346.26 of the Tax Code). This may be a separate building (or part of it), equipped for eating ready-made food and spending leisure time.

Whether UTII is applicable when selling food for delivery or pickup, find out here .

See also: “Catering “on wheels” - is it possible to switch to UTII?” .

IMPORTANT! From 01/01/2021, UTII has been abolished throughout Russia. Some regions have already abandoned the special regime. In this regard, taxpayers need to think about changing the tax regime now. Otherwise, they will automatically switch to OSNO. See here for details.

Formula for calculating UTII at nominal yield

Regarding the special formula mentioned above, according to which UTII can be calculated and the standard basic profitability for a specific business entity can be established, it is a fairly simple digital algorithm.

As already noted, the amount of real gross revenue of an enterprise does not affect the calculation of tax indexation, which is carried out on the basis of basic profitability.

Therefore, in order to calculate the amount of UTII, we multiply the basic income indicator by the value of the physical indicator of the entrepreneur’s activity, as well as by the value of the deflator coefficient established annually by the Government of the Russian Federation, and by the value of the adjustment coefficient for each of the specified types of service. In this case, the resulting amount is also multiplied by 15% of the current single tax rate.

Results

In order for a cafe or restaurant to apply UTII, it is necessary to ensure the availability of premises registered in the name of this taxpayer, to create in it the conditions recommended in GOST 30389-2013. The general requirements for UTII must also be met: hall area up to 150 m2; the average number of employees is no more than 100 people; permission from local authorities to use UTII for public catering.

Sources: Tax Code of the Russian Federation

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