Trading area - what is it?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Selling space is a concept that anyone running a retail business has to deal with. According to the definition, the area of the trading floor is that part of the territory of the store (pavilion or open trading floor) that is occupied by the display of goods, servicing customers and cash settlements with them, cash desks and cash registers, as well as places for the work of service personnel and space for customers to walk through.

Questions related to the area of a retail facility relate to the calculation of UTII and are relevant for those "imputers" who are engaged in retail trade or catering. The area of the hall for trade is the very physical indicator on the basis of which the single tax is calculated. Simultaneously with this term, the concepts of a trading place or the area of a trading place are used. Sometimes it is difficult to determine the status of a trading facility and know exactly which of the physical indicators mentioned 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 makeclarity in this matter yourself.

How sales space is calculated

Physical indicator, called the area of the trading floor, is used in the case of sales through the operation of a stationary trade network facility, which has a trading floor less than 150 square meters in size. m. If there is no trading floor, one of two indicators is used - a trading place (if its area is not more than 5 sq. m.) or the area of a trading place, if it is more than 5 square meters.

For the correct application of UTII, it is necessary to clarify the issue of where retail sales of goods are allowed. The transfer of retail trade to "imputation" is carried out if it is carried out in facilities belonging to a stationary trading network. In this case, the trading area 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 contract of sale or lease, a technical passport, as well as plans, explications and diagrams.

At first glance, one might think that the imputed tax can be charged not only on the area of shopping malls, but also applied to any premises where trade takes place. For example, to a warehouse or to another non-trade area. But according to the explanation of the Ministry of Finance, the sale of goods on such areas initially not intended for trade on UTII is notbeing translated.

How the floor area is calculated

The tax code states that it should be determined in accordance with title and inventory documents. The same is the case with regard to the area of the trading place. Often, tax officials and entrepreneurs argue among themselves because of the discrepancy between the area actually used for trade and that indicated in the documentation.

The courts are of the opinion in this matter that the imputed tax should be calculated on the basis of the actual square meters of this same retail space. But if such a discrepancy is not confirmed by testimony, photographs or existing partitions (as well as other evidence), the court will decide in favor of the tax authorities.

Lease agreement: read carefully

Thus, when renting a space using only part of it for trade, make sure that the lease contains clear explanations regarding the actual area being used. The calculation of the imputed tax does not include that part of the trading hall that is leased or subleased. Not taken into account when calculating the area of the trading floor and the so-called auxiliary premises - administrative and amenity purposes and those that serve to store and receive goods.

If such premises are physically fenced off from the trading floor, the number of claims in the event of an inspection will immediately decrease by an order of magnitude. In the event of a change in the size of the area or a change in its purpose, the manager shoulddocument this in order to avoid disagreements with the inspection authorities.

How to save on showroom space

An exhibition hall can also be called a trading hall - in the case of the sale of goods directly in it. Sometimes the demonstration of goods, payment and actual leave are made in different premises. In this case, it would be correct to calculate the tax, taking into account the total area of the retail space.

Sometimes a specific entrepreneur (organization) sells goods simultaneously in several premises located in the same building. For example, on a vast area of a shopping center - on its different floors or simply apart from each other. Then UTII is charged separately for each of them.

Let's talk about the area of the trading place

A marketplace is not necessarily a huge store. Sales can also be conducted on a small patch called a trading place. What is included in the concept of the area of \u200b\u200ba trading place and how to determine it? The tax code does not give clear instructions on this matter. 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 from its entire area.

Thus, in some situations, it is more profitable for entrepreneurs if their premises for sales have the status of a trading floor. Then the tax could bereduced. Judicial practice contains many examples of disagreements about what is considered a trading floor and what is a trading place. In practice, they are guided by the presence of a certain space in which customers have the opportunity to move between shelves with goods and make their choice.

What's the difference

Such a feature, by definition, cannot be inherent in a trading place, which most often looks like a counter or a showcase with goods laid out, from which the sale is made directly. 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 a part of the premises as a trading floor, then the said object can by default be considered related to a stationary trading network and not having a trading floor.

Sometimes in the entire market of retail space, only shops or pavilions are classified as objects with a trading floor. That is, in the case of sales in a former warehouse, it is required 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.

Let's understand the concepts

A store is a building or part of it, specially equipped, the purpose of which is the sale of goods and the provision of services to customers. The store must be provided with premises not only for trade, but also for utility, administrative and amenity purposes, andalso intended for acceptance, storage of goods and their pre-sales preparation.

Pavilions include a building with a trading floor and involving one or more jobs.

In a situation of owning a total retail space not exceeding 5 sq. m, disputes over the use of a particular physical indicator are meaningless. The basic profitability in the case of sales on the trading floor or on the trading floor for the tax authorities 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 a trading floor. When the space exceeds 5 sq. m, the calculation is based on the area or the trading floor, or the trading place, the standard figure of return of which is the same - 1800 rubles. per square meter.

From this we conclude: in the case of a large trading place, it is more profitable for an entrepreneur to equip it so 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.

A few practical tips

Any entrepreneur who organizes 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 correctly in order to exclude possible claims from the tax inspectorate. Sometimes it is better to resort to the advice of an accountant and a lawyer, as well as a room designer.

Common practice -manipulation with the indicators available in the lease. As already mentioned, the space occupied by a showroom with showcases, 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.

What else can be done

Then you should directly optimize the outlet for the indicators specified in the contract. Otherwise, the measurements of the premises during the inspection may lead to a fine.

There are certain design techniques for this. For example, you can install a double showcase, the back of which can be used as a warehouse for goods. Since the initial assessment, as a rule, is visual, it may not reach the measurements. The inspectors must have a certain perception of the area in question.

It is necessary to analyze all the possibilities leading to an increase in the efficiency of using your own retail space. This includes renting out part of the hall for rent, and converting the territory into a utility room without prejudice to the main activity. That is, the footage should be reasonably reduced.

To owners of cafes and bars

When it comes to a catering point, the retail space refers to the area where customers eat and spend their leisure time. The place where meals are served and payment is made is considered an auxiliary place.room.

In the case of retail, it makes sense to have two different leases for the space you intend to use. The first of them is on the area related to the trading floor, the second - on the place of demonstration and storage of 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 hall for displaying goods can be marked with a corresponding sign.

In the case of a catering enterprise, on the BTI plan, it is necessary to allocate areas for serving food and waiting for customers in line. Such a plan will serve as an inventory and title document - the main argument in the audit of the tax authorities. In the room itself, areas that are not intended for leisure and eating, it is most reasonable to allocate beautiful decorative partitions or special screens.

Note to landlord

Those who lease their own space for trade or public catering are primarily interested in their own material gain. It would be unreasonable to set the same price for the entire leased area. This will give food for thought to the reviewing authorities.

It is most rational to estimate the desired amount of profit and divide it into two separate items - a relatively low price for renting warehouse space and a deliberately high cost of renting a trading floor.

Other useful actions in this case:the conclusion of separate contracts (as already mentioned) for different categories of area and the breakdown of 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.