Public catering taxation in the year. Does the activity of a cafe fall under the taxation system in the form of UTII? Life hack: how to eat chocolate without running out
EGAIS, “smart cash registers”, new reports - the authorities prepared retail in advance for these and other innovations that came into force in early January. For details about the main changes in the field of trade and public catering, read the article of the St. Petersburg Legal Portal.
Entrepreneurs working in the trade sector will have to spend a lot this year. Starting from January 1, 2016, they need to connect to EGAIS, take care of purchasing new generation cash register equipment, and switch to new sanitary rules. The government, however, gives businesses some concessions by providing deferments of penalties and tax deductions.Statistical report on trade volumes
() Before February 5, 2016, micro-enterprises in the field of trade must submit a special document to Rosstat “Information on the turnover of retail trade and public catering of a micro-enterprise.” According to the department's order, all trade organizations, including those selling motor vehicles, motorcycles, their components and accessories, and motor fuel, must report using the new form. At the same time, individuals carrying out entrepreneurial activities without forming a legal entity do not have to submit such a report. Microorganizations are allowed to transmit statistical information in electronic and paper versions. At the same time, for failure to submit a report, an economic agent faces a fine of 20 to 150 thousand rubles under Article 13.19 of the Code of Administrative Offenses of the Russian Federation.Commercial property tax reporting and payment
() In 2016, taxpayers who pay property tax based on its cadastral value are required to report to the tax authorities based on the results of the first, second and third quarters of the calendar year. This is provided for by amendments to. At the same time, reporting rules can be canceled by decision of the authorities in each specific subject. Therefore, it is possible that not all entrepreneurs will have to report to the Federal Tax Service every three months. In addition, as previously the Federal Tax Service, at the end of 2016, property tax on real estate for retail and office purposes, calculated on the basis of the cadastral value, will have to be paid not only to the owners of such objects, but also to organizations that own them under the right of economic management.Sanitary requirements for grocery stores and cafes
() In 2016, Rospotrebnadzor is preparing to introduce new sanitary requirements for trade organizations selling food products. They will replace the still existing Sanitary and Epidemiological Requirements for Trade Organizations, issued in 2001 and revised in 2007. According to , the new standards will become mandatory for all organizations and individual entrepreneurs involved in the sale of food products through shops, warehouses, fairs, markets and other facilities. Moreover, the transition period for their entry into force has not yet been planned. Among the innovations from Rospotrebnadzor is a ban on placing non-food products and food products in common warehouses. A similar requirement will apply to retail establishments: selling food and other goods in the same sales area will be prohibited. In addition, all culinary products will have to be sold in packaging, and food products will not be allowed to be vacuum packed. At the same time, a ban is introduced on the sale of eggs in departments where unpackaged ready-to-eat products are located. Another innovation: employees of shops and cafes will no longer be allowed to cut cakes themselves and sell them by the portion. The sanitary and epidemiological standards being discussed also provide for some new requirements for premises where food products are received, stored and sold.Joining EGAIS
() According to the current version of Law No. 171-FZ on the regulation of the production and turnover of alcohol-containing products, from January 1, 2016, the following must join the Unified State Automated Information System (USAIS):- organizations producing beer, beer drinks, cider, poire and mead (except for those whose annual production volumes do not exceed 300 thousand decaliters of these products);
- organizations that purchase, store and supply alcohol and alcohol-containing products;
- individual entrepreneurs purchasing beer and beer drinks, cider, poiret, mead, as well as alcohol for subsequent retail sale.
- information about the taxpayer, including TIN;
- name, type and code (by classifier) of the purchased product;
- information contained in the consignment note and (or) international consignment note, a certificate attached to the consignment note or customs declaration;
- numbers, dates and times of submission of applications for recording in the Unified State Automated Information System information about the organization/individual entrepreneur, about products of each type and name, about the volume of production and turnover of products of each type and name, about documents permitting and accompanying the production and turnover of products;
- information about the counterparty(s) for the supply and purchase of products (name, taxpayer identification number, address);
- data on the volume of alcoholic products established based on the results of the inventory of alcoholic products, including indicating the numbers of federal special stamps and excise stamps applied to labeled alcoholic products;
- information about write-off of products in case of defects or other reasons.
New price tag formats
() According to the updated version of the government decree on the rules for the sale of certain types of goods, the requirements for price tags are changing. Now, along with traditional paper price tags, stores are allowed to use electronic price tags, including in the form of any visually accessible media - tickers, light displays, stands, slates. At the same time, officials so that during peddling trade the seller (his representative) can present a price list indicating the names and prices of all goods sold.Share of foreign workers
() At the end of 2015, the government issued a decree limiting the proportion of foreign workers who have the right to work in trade. However, no changes in government policy have been observed. As in 2015, in 2016 the share of foreign workers should not exceed 15% of the total number of workers selling alcoholic beverages (including beer) and tobacco products in specialized stores. Foreign citizens are still prohibited from selling medicines in pharmacies, as well as working in markets and non-stationary retail outlets.Markets in capital structures
() From January 1, 2016, all agricultural markets and agricultural cooperative markets operating in cities with a population of over 1 million people must “move” into permanent buildings and structures. According to amendments to the law on retail markets, their location in temporary structures has been prohibited since the beginning of this year. In addition, as of January 1, agricultural market managers must equip retail spaces in compliance with architectural, urban planning and building codes.Transition to smart cash registers
() Throughout last year, officials discussed how to most painlessly switch to a new generation of cash register equipment equipped with an online transmitter of information about completed transactions. in December on a phased transition to “smart cash registers”, the government recently introduced a bill to the State Duma, according to which in 2016 the installation of devices that transmit information about transactions in real mode will become voluntary. But starting from February 2017, entrepreneurs may be required to install new-style fiscal drives. Also, after a year, they will have to transfer fiscal data to the tax authorities in electronic form through a fiscal data operator. New rules for all economic agents legally required to use cash register systems will become fully operational as of July 1, 2017. [M=135052] And by July 1, 2018, officials are going to make it mandatory for individual entrepreneurs using the patent taxation system to use cash registers. From this date, according to the bill, they will be prohibited from making cash payments and (or) payments using payment cards without the use of cash register equipment. The same bill clarifies that the following types of activities will be exempt from the mandatory use of CCP:- sale of newspapers and magazines, as well as related products at newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover;
- sale of securities;
- sale of travel documents (tickets) and coupons for travel on city public transport;
- providing meals to students and employees of educational organizations;
- trade in markets, fairs, exhibition complexes, as well as in other areas designated for trade, with the exception of retail outlets located here (shops, pavilions, kiosks, tents, auto shops, vans);
- peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) from hand carts, bicycles, baskets, trays;
- sale of tea products in the approved range in passenger carriages of trains;
- trade in kiosks of ice cream and soft drinks on tap;
- trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene;
- trade in vegetables and melons was rampant;
- acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
- sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and on the territories related to them;
- sale at face value of postage stamps and other signs confirming payment for postal services.
In accordance with the Tax Code of the Russian Federation, business entities operating in the field of public catering, subject to conditions specified by law, have the right to use a special tax regime - a single tax on imputed income (UTI). These organizations include restaurants, cafes and canteens. The founder opening such an enterprise must clearly understand whether he can apply UTII for a cafe, what features arise in this case, will the regime be optimal and what advantages does it provide?
ATTENTION! Starting with reporting for the fourth quarter of 2018, 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-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.
Under what conditions does an organization have the right to apply UTII?
Enterprises have the right to take advantage of the opportunity to apply such a tax regime as UTII:
- manufacturing culinary or confectionery products;
- creating conditions for the consumption or sale of these products;
- providing leisure services. Leisure means entertainment activities for visitors to cafes and restaurants. The Tax Code of the Russian Federation does not contain an exact definition of what is included in these services. By default, they mean musical accompaniment, concerts, entertainment programs, board games, magazines, etc.
Entertainment events can be classified as catering only when they:
- are carried out in the same premises as the catering services themselves,
- are not separated into a separate activity of an economic entity.
Application by the organization of UTII when selling alcohol
UTII for public catering also applies to alcohol and tobacco products that were sold in a cafe or restaurant. The only exception is the sale of alcoholic beverages and home-made beer. Such transactions are subject to taxation in accordance with the generally established procedure.
Payers of UTII
Payers of EVDN for catering include cafes and restaurants, if the condition is met that the area of the serving room does not exceed 150 square meters. The UNDV also includes the sale of products in the absence of a hall, for example, through cooking, special tents or vending machines. But when the size of the hall is more than specified, the owner will have to apply other taxation systems. If, for a business entity, ENDV is the only acceptable option, then it is possible to reduce the area of the service premises by partially renting it out. Leased areas do not take part in the calculation of indicators to determine the possibility of applying this tax regime.
Payment for services of restaurants and cafes subject to UTII
The Tax Code of the Russian Federation does not limit the forms of payment for the services of public catering organizations that use EDVN. This can be either in cash or through a bank account. Services can be provided to both individuals and legal entities. In the case when a service is provided to a legal entity, the procedure for payment is determined by the conditions specified in the agreement concluded between the restaurant (cafe) and the customer. In addition, the requirement for the use of a cash register for cafes and restaurants that have chosen the EDVN system and do not sell strong alcoholic beverages is not mandatory. In this case, the responsibility of the catering organization is to provide the buyer with a receipt confirming payment and provision of services.
Features of using UTII for cafes
When registering a retail outlet as a cafe, you must declare to the Federal Tax Service your desire to choose the Unified Tax. This must be done no later than 5 days after the cafe opened.
A cafe can use UTII if the following conditions are simultaneously met:
| Indicators | Conditions |
The right to a cafe premises | The premises must belong to the owner or be rented, for which the relevant documents must be provided |
| Cafe equipment | The cafe must have all the conditions for consumption of products |
| Coincidence of the place of sale and production of products | In order for an enterprise to apply EDVN, the place of production and sale of products does not have to coincide. The main thing is to sell products through your sales network |
| Area of the hall for serving visitors | Does not exceed 150 sq.m. |
| Number of employees | Does not exceed 100 people |
The fundamental indicators when calculating the size of UTII for a cafe are the square meter, which measures the size of the hall serving visitors, and the base rate. When determining its area, you should not forget to exclude the size of the kitchen, utility rooms and other rooms. The size of the outlet must be registered in the registration certificate, documents for the cafe or in the lease agreement, in plans and other similar documents. The base rate for calculating tax is 1000 rubles.
Using EDVN for a restaurant
In general, the conditions for applying EVDN for a restaurant are similar to the conditions for a cafe. Some nuances arise when determining the size of the service room for calculating the amount of tax. This is due to the fact that a restaurant, compared to a cafe, usually offers a wider range of services and often has additional areas for organizing entertainment for visitors.
When determining the area of the service room, it is necessary to take into account the following nuances:
- if there is a rest area in the hall, for example a dance floor or stage, and it is not separated, then this area is included in the calculation of the EDVN;
- if such zones are separated, then the area for calculating the EDVN is determined without them;
- If a restaurant has several rooms for different purposes, then an important condition is their isolation, the presence of a separate menu, cash register, operating hours, estimates and individual determination of financial results.
Example calculation of UTII for cafes and restaurants
Since both cafes and restaurants belong to public catering organizations, the amount of UTII for them will be determined as the product of:
- basic profitability;
- hall area;
The K1 coefficient, the same for enterprises in any field of activity, is established by law and in 2016 is equal to 1.798. The K2 coefficient varies depending on what the organization does and where it is located. Its value is set by the regional administration; its maximum value is 1. K2 is a reduction factor. The resulting value must be multiplied by 15% (tax rate), thus the amount of UTII payable to the state will be determined.
Example #1. Calculation of the size of UTII for a cafe / restaurant
Let's calculate the amount of tax for a cafe with a staff of 6 people and a service area of 40 square meters, located in city A.
The calculation of UTII for a cafe will look like this:
1000 (base rate) * 40 (hall area) * 1,798 (K1) * 1 (adjustment coefficient, which is established for locality A) * 15% = 10,788 – monthly tax amount.
Since reporting on this payment and its transfer itself is carried out once a quarter, this amount should be multiplied by 3 to obtain the UTII value for the quarter.
In some cases, organizations do not have service rooms. Then the algorithm for determining the value of UTII differs from the previous one. The calculation of the amount of tax payment is based on the concepts of basic profitability and physical indicator (number of personnel).
Example #2. Calculation of UTII for a cafe / canteen without a service hall
Let's calculate the amount of the monthly tax payment for a culinary establishment with a staff of 6 people, which does not have a service room (selling goods to take away), located in city A.
Calculation of UTII: 4500 (basic profitability for catering establishments in the absence of a service hall) * 6 * 1,798 (K1) * 1 (K2 for the conditional region in the example) * 15% = 7282 rubles for 1 month.
When determining the amount of UTII, it is necessary to differentiate such concepts as the area of a cafe or restaurant and the area of the service hall. The area of a cafe is a broader concept. It includes not only the area of the hall serving visitors, but also other premises (administrative, utility). In addition, when determining UTII, it is necessary to take into account not only areas owned as property, but also leased ones. In this case, premises leased or under renovation can be excluded from the calculation. If, according to the documents, the premises are not separated from the service hall, then the entire area will have to be taken into account to calculate the tax.
The area of the hall for leisure and entertainment is taken into account when calculating UTII. But this rule does not apply to structurally separated premises in which catering services are provided.
Answers to pressing questions
Question No. 1. Is it possible to use EDVN when selling cocktails of your own production?
Answer. Yes, since the production and sale of cocktails relates to public catering, such services may be taxed under the UTII system. The exceptions are herbal cocktails, teas, and decoctions made from plant materials, which have a strengthening effect. They do not relate to public catering, but to herbal medicine and should be provided only by medical institutions. We also do not allow UTII in relation to the manufacture and sale of oxygen cocktails related to medicines and taxed under other systems.
Question No. 2. Can an Internet cafe apply UTII and under what conditions?
Answer. Yes, it is possible to use UTII in relation to an Internet cafe on the conditions that visitors are provided with catering services in addition to the Internet. In this case, it is necessary that the enterprise meets all the criteria established by the Tax Code of the Russian Federation for UTII.
Question No. 3. Is it possible to apply EDVN for a restaurant that has two halls measuring 160 sq.m. and 120 sq.m.?
Answer. Yes, this taxation system can be applied to a restaurant, but only for one hall with an area of 120 square meters. This is due to the right of the enterprise to apply UTII, even if the total total size of several halls is more than 150 sq. m. For the second hall, taxes will have to be calculated using a different system.
Question No. 4. Is it possible to use the UTII system for dining cars on trains or restaurants on ships?
Answer. In order for an economic entity operating in the catering sector to be able to choose ENDV, it is necessary to have a building, a part of it, a structure with a hall adapted for receiving food and organizing entertainment for visitors. But a train carriage, even if it is adapted for these purposes, cannot be considered a building. On the other hand, a dining car is not exactly a vehicle, since its main purpose is catering services. The use of UTII for dining cars is currently a controversial issue. Tax authorities have adopted a practice that does not allow the use of UTII in transport. But this taxation system is quite possible if the owner of the enterprise can prove his right to the Federal Tax Service. At the same time, he must be prepared for the fact that the desire to use UTII may have to be defended in court.
Question No. 5. The catering company does not have a service hall. But in the warm season, a cafe opens, located in an open area. How to determine EVDN - by the area of the open area or by the number of employees of the organization?
Answer. The fact that the site is located not inside the building, but in the open air, does not mean the absence of a service room. Therefore, the tax should be calculated taking into account the size of the summer cafe, and not the number of employees.
In this article we will get acquainted with such an area of business as retail trade and catering, and touch on it as well. The most significant of them are:
The need and rules for preparing statistical reporting regarding the scale of trade;
Reporting and rules for payment of tax obligations imposed on commercial real estate;
Updated requirements of sanitary services aimed at grocery stores and public catering establishments;
Connection to ;
Changes in the rules for issuing price tags for goods;
Innovations regarding the permissible number of employees from other countries;
Rules for owning markets located in capital buildings;
Introduction of innovative cash registers.
So it follows that latest changes in 2016 will mainly be aimed at innovations in reporting, the cash register system for customers, as well as the Unified State Automated Information System, which will become relevant from the first month of the new year. For all entrepreneurs involved in retail or catering, this year will bring considerable costs and expenses. The transition to new rules of sanitary services, connecting an automated system and purchasing new cash register equipment - all this will lead to quite serious costs. The state will introduce some relaxations that will allow individual entrepreneurs to make the process of implementing changes a little easier. For example, some deferrals of tax deductions will be provided, as well as slightly deferred penalties for failure to make timely payments. Next, we will consider each of these innovations and its features.
Reporting and rules for payment of tax obligations imposed on commercial real estate
Since the beginning of 2016, new rules have been introduced that will affect individual entrepreneurs paying property taxes according to the cadastral value of this property. Now, the need to provide reporting will arise in each quarter of the year, according to the changes that were made to Article 379. It is also said here that the authorities have the right to cancel the rules established for reporting for a particular business entity. That is, it is likely that this innovation will not affect all individual entrepreneurs. In addition, according to the approved changes in legislation, the payment of property tax now applies not only to its owners, but also to those who have economic ownership rights to the property. This applies to all areas that are used as retail or office premises.Updated requirements of sanitary services aimed at grocery stores and public catering establishments
This year, sanitary services are also introducing new conditions for those whose business is retail trade or catering. If now these areas of business activity are guided by the guidelines that were introduced in 2001 and adjusted in 2007, then from 2016 they will change. These changes will affect absolutely all individual entrepreneurs whose activities involve selling products through any retail outlets, be it kiosks, shops, market or fair sales points. Exactly how long it will take for entrepreneurs to reorient their activities, in accordance with the new laws of sanitary services, has not yet been precisely determined. So, what changes is Rospotrebnadzor preparing?It will not be possible to store both food products and non-food products in the same room;
Changes in trade also include a ban on the sale of food and non-food products in the territory of one department or sales area;
In order to sell culinary products, they will need to be packaged before sale;
A ban is introduced on the sale of food group products that were packaged using a vacuum apparatus;
If a department contains ready-made public food for sale, then the sale of eggs is not allowed in this department;
Employees of retail outlets, as well as employees of restaurants and cafes will no longer be able to sell cakes in portions, cutting and packaging them themselves;
A number of changes will also be introduced regarding the necessary sanitary standards for places of storage, receipt and sale of food products.
Connection to EGAIS
From 2016, all enterprises that are engaged in the production and sale of certain groups of alcoholic products and have an income exceeding 300 thousand rubles will have to connect to the Unified State Automated Information System. Such enterprises include:Manufacturers of beer drinks and beer;
Producers of cider, poiret, and mead;
Businesses that purchase, store or supply alcoholic beverages or beverages that contain a percentage of alcohol;
Individual entrepreneurs who buy beer or other alcoholic beverages for the purpose of their further sale at retail.
Scheme of working with EGAIS:
In order to ensure the operation of the Unified State Automated Information System, it is necessary to purchase a number of technical means that will be used for subsequent data transfer and control of goods. Each individual entrepreneur can visit the official website egais.ru, where he can familiarize himself with the list of necessary technical devices that changes in trade oblige him to purchase. Since after the innovation the EGAIS customer base will increase significantly, government agencies updated and improved it specifically for the beginning of that year. Also, on the website you can find all the information about what reports and data will need to be sent to the Rosalkogolregulatory authorities. For entrepreneurs whose companies purchase beer drinks, beer or mead and cider, the list of information required by the authorities must contain the following data:
Information about the citizen who pays taxes: his identification number, the name of the individual entrepreneur, as well as the type of activity and code of the product he buys, according to the classifiers;
Data that is present in the consignment note of a commodity transport or international transport nature, or in the certificates that are attached to them or to customs declarations;
Information about all application numbers, as well as the dates and times when they were recorded in the Unified State Automated Information System;
Data of an individual entrepreneur or the enterprise itself;
Information about what products were ordered along with their names;
Calculations regarding the turnover of each type of product, indicating its type and name;
All documents that give permission for the production, purchase and sale of alcoholic products;
Changes in trade also include the need to provide information about the counterparties with whom the individual entrepreneur cooperates when purchasing products, which must contain their identification numbers, addresses and names or personal data;
It is also necessary to provide data on how many products were purchased, as well as what quantity was established after the inventory. Here you need to indicate the numbers of excise stamps of goods, the federal stamp, which are always present on those alcoholic products that are marked;
If any product arrives defective or is not suitable for sale, it is necessary to inform the authorities that it has been written off and indicate the reasons.
Also from the first day of this year will come into force new logging rules, in which individual entrepreneurs will keep records of retail sales of alcoholic products. The authorities made this decision based on the fact that retail trade in alcoholic beverages is controlled only through purchasing records, which complicates the control itself. A new type of control log will need to be submitted to each individual entrepreneur who sells products containing alcohol. There are no specific requirements for the method of maintaining this journal: it can be either paper or electronic. But after the sale of each unit, it will be necessary to enter data into it. Moreover, this should be done no later than the next day from the date of sale, as well as after the delivery has been received and opened, which will subsequently be used for bottling to customers. At the moment, there are no specific deadlines for when this document must be submitted to the control authorities, but Rosalkogolregulirovanie clarified that this data must be taken into account and used to fill out alcohol declarations, and they are submitted every quarter. At the same time, tax inspectors have the right to exercise control over documentation describing the retail trade of a particular individual entrepreneur. If there is no record keeping log at a retail outlet or it is not kept according to the rules, then the inspector has the right to apply sanctions to this enterprise. For a legal entity this will be a fine of up to two hundred thousand rubles, and for an individual - up to fifteen thousand. Such a violation is prescribed in Article 14.19, as a violation of the rules for controlling the sale of alcoholic beverages. Because Unified State Automated Information System (USAIS) is mandatory for connection; failure to do so will also result in a fine. But due to a number of innovations and additional costs, the state postponed the need for connection for six months, which means that until the first of July, individual entrepreneurs have time to purchase the necessary technological resources, as well as learn how to use the system. If you believe the latest information, then until March the absence of EGAIS for an entrepreneur will definitely not be subject to fines, but what will happen next is not yet known.
Changing the rules for issuing price tags for goods
From 2016, new formats will be introduced for the design of price tags on certain groups of goods. This is indicated in the new version of the legislation and government decrees that regulate retail trade. Now an individual entrepreneur will not be able to limit himself to just a paper price tag placed on goods. It will be necessary to install additional electronic information media. What exactly they should be does not matter - here the entrepreneur is given the right to choose. These can be tickers, stands or boards with prices written on them in chalk, as well as any other means of providing information. For those whose retail business is peddling, there are also a few new additions. For example, a person who delivers goods must have a price list with him, which will indicate the names of each product and their cost.Innovations regarding the permissible number of employees from other countries
From 2016, the number of employees who are not citizens of our country will be limited. The restriction will remain the same as it was last year: an individual entrepreneur cannot employ more than fifteen percent of foreign citizens in an enterprise whose activities include the sale of alcoholic beverages. Such changes are also present in the trade of cigarettes and tobacco products. It is worth recalling that persons who are not citizens of the Russian Federation are not allowed to work in the sale of drugs and medicines, at market outlets and non-stationary retail outlets.
Rules for owning markets located in capital buildings
From the beginning of this year, agricultural market trading platforms operating in cities with a population of over a million will be able to be organized only in permanent buildings. Changes in trade, according to the adopted amendments to the laws on retail bazaars, indicate a ban on their operation in any other locations except permanent buildings. Also, from the first day of this year, all entrepreneurs who own an agricultural goods market must re-equip it so that architectural standards, urban planning standards, and building regulations are met.Introduction of innovative cash registers
Quite a lot of talk and gossip in the government was caused by the issue of installing new cash registers for entrepreneurs who carry out retail trade and public catering. The authorities tried to think through how to carry out the transition and at the same time not cause significant damage to employees of small and medium-sized businesses, because the costs are quite large. The new cash registers have a number of positive qualities, such as the ability to immediately send information about what operations have been carried out using an online transmitter. In December last year, it was said that public catering and retail have the right to switch to the use of this equipment sequentially, and more recently an amendment was made that in 2016 the transition to the use of new cash registers will be carried out if the individual entrepreneur is able and willing. Nose February 2017 the use of new cash registers may become a mandatory condition of work for individual entrepreneurs. In addition, from the same time it is planned to introduce the transfer of fiscal information to the tax office using electronic forms and fiscal information operators. For entrepreneurs who provide catering and retail sales of goods, the mandatory use of new cash registers is scheduled for July 1, 2017. And a year later, those individual entrepreneurs will join the obligatory users of the new type of cash registers. Which operate on the basis of a patent taxation system. From the same time, there will be a ban on carrying out settlement transactions using bank cards or cash, without using the new type of cash registers. However, according to the amendments, some types of activities will still receive an exemption from these requirements. These will be the following:Sales of magazines, newspapers and other products offered by press kiosks, but only if more than half of their sales volume consists of newspapers or magazines;
Sale of securities;
Sale of tickets for travel in transport that travels around the city, as well as travel cards and coupons;
Public catering for employees of educational institutions, as well as for pupils and students of these institutions;
Sale of goods at fairs, exhibitions, markets and other places that are intended for the sale of goods, but this does not mean shops, stalls, tents or trade pavilions;
Sale of goods from the small retail group, which is carried out using wheelbarrows, carts, trays and other methods of distribution. But it should be borne in mind that this does not mean trade in those groups of goods that require certain efforts to store and sell them, and are also technically complex;
Sales of tea and coffee, in accordance with established rules and assortment, in passenger transport carriages;
Sale of ice cream and drinks that do not contain alcohol, on tap, in stalls;
Sales of beer, milk or kvass from barrels, as well as sale of fish or kerosene from a special tank;
Sale of vegetables, fruits, melons for sale;
Reception of glass containers or other raw materials for disposal from the public. This does not apply to precious stones or metals, or to the acceptance of scrap metal;
Sale of goods that are related to religion or literature that is devoted to this topic;
Carrying out various rituals of religion, ceremonies that are related to this kind of rituals;
Sales of stamps and other postal signs that are necessary to confirm payment for postal services.
It is likely that some other changes will be introduced in this part of the innovation, and there is still a need to approve the volume of tax deductions. After all, they should be minimal in order to compensate individual entrepreneurs for the costs that they will incur when installing the necessary software. According to some information, it is likely that the deduction will be around eighteen thousand, but this is not reliable information. At the moment, the authorities are considering how to transfer all retail workers, as well as public catering, to a new cash register system. At the moment, it has been finally decided that the experiment on transmitting information about completed transactions electronically will continue. This will allow everyone who takes part in it to use the same cash register equipment until the end of this year.
Although the authorities tried to help individual entrepreneurs as much as possible, all these innovations will cause serious material damage to them. There is also another package of amendments that will be considered closer to the summer. It includes such items as reducing the permissible number of days in which it is possible to pay for a received shipment of goods, reducing some bonuses and tightening control over sales employees. More stringent introductions are also possible, for example, changing the permissible hours for the sale of alcohol and tobacco products, abandoning stores that operate 24 hours a day on the territory of former residential apartments, and much more. Retail trade and catering will incur quite large costs, latest changes in 2016 are very large-scale and costly for these industries.
Distinctive features of this regime are the conduct of activities in accordance with the received permit and exemption from the main taxes of the general system. The cost of a patent is calculated based on the base profitability, and not the actual profit, which is convenient for those who have fairly large incomes. A document for conducting activities can be obtained for any period from a month to a year, which is perfect for those who are interested in activities for a limited period of time: a month or a season.
The patent tax system in 2016 will be replenished with a number of new types of activities and will total 63 types of work and services for which this special regime can be applied. Let us consider in more detail the features of applying the regime, transitioning to it, the procedure for paying taxes and other payments, types of activities and restrictions on working under it.
Who can apply the patent system
Only individual entrepreneurs whose number of employees is no more than 15 people for all types of activities can become payers.
Types of work and services falling under the special regime
As of 2015, the law provides for 47 types of activities for which a patent can be obtained. These include various types of services:
- repair of household appliances, furniture, clothing, shoes, jewelry, housing and other buildings;
- transportation of people and goods by water and road transport;
- production of small haberdashery, folk and artistic crafts;
- sewing and repairing carpets, clothing, leather, fur and knitwear;
- caring for children and the sick;
- tutoring;
- acceptance of glass containers and recyclables;
- conducting excursions;
- green farming and floriculture, management of hunting farms and hunting;
- catering and cooking at home;
- retail
The patent will also cover the work of private veterinary clinics, funeral and detective agencies, hairdressers, beauty salons, paid toilets and photo studios. The full list of services can be found in the corresponding article of the Tax Code of the Russian Federation.
Starting from the new year 2016, this list will be supplemented with 16 new types, to which the legislator, in particular, included services for:
- production of dairy and bakery products, confectionery products;
- production of leather products and leather itself,
- repair of PCs and related equipment, development of programs and databases, their installation and modification;
- care for pensioners and disabled people;
Also, by decision of local authorities, any household services may be included in this list.
What taxes does it replace?
- Income (in relation to income from the type of activity for which the patent was obtained);
- Property tax (used for patent activities)
- VAT (except for imports, certain operations and activities not covered by a patent)
Cost and procedure for paying tax
Tax base * 6%
The base is defined as follows:
NB = BD / 12 * number of months for which a patent is purchased
The maximum amount of imputed income cannot be more than a million rubles (excluding the deflator coefficient (CD).
For 2015, the income limit is 1,147 million rubles. (1 million*1.147)
For 2016, not higher than 1,329 million rubles.
It should be noted that regional authorities can increase the maximum potential income:
DB - The basic profitability under the patent taxation system for 2016 for a certain type of activity can be found out from the legal act establishing this system in the territory of a certain municipal entity.
You can find out what specific law establishes the PSN in your administrative district on the Federal Tax Service website by selecting the region in the upper right corner.
Example of calculating the cost of a patent
- Data:
- Document term: 6 months
- Type of service: Dry cleaning
- Region: Moscow
- Tax base calculation:
900 000 / 12 * 6 = 450 000
900 thousand - potential income for the year
Patent cost for 6 months:
450 000 * 6% = 27 000
Paying tax
If the document is valid for less than six months - in one payment before the expiration of the received document.
For a period of six months to a year - 2 payments:
- 1/3 within 90 days from the date of acquisition of the patent;
- 2/3 until it expires
Transition to PSN
Step 1: Fill out and submit an application to the Inspectorate
To apply this special regime, you must submit an application no later than 10 days before the start of work on the patent.
The application is submitted to the Inspectorate of the territorial entity where the patent activity is planned.
Step 2: Taking the patent
The document on the beginning of the application of the special regime must be issued by the regulatory authority no later than 5 days from the date of submission of the application
Step 3: Pay tax
Loss of right
Undertakes to “fly” from the patent system under the following circumstances:
- Since the beginning of the year, income has exceeded the limit of 60 million rubles;
- The number of employees exceeded 15 people;
- Payment not paid on time
If a patent fails, it is automatically transferred to the general taxation system from the beginning of the period for which the document was received, and it will be possible to switch again to this special regime only from the new year.
Patent
- Can be issued for any period from a month to a year;
- Valid on the territory of one municipality (with the exception of services for cargo and passenger transportation, delivery and differential retail trade, in which a patent is issued for carrying out activities in a group of municipalities);
- Issued only for one type of activity;
- Not tied to actual income and quantitative indicators, as with UTII (number of employees, premises area, etc.)
- In the future, it is planned to completely replace UTII with this special regime.
Payments
Combination of modes
It can be combined with any other taxation system, but only one regime can be applied for one type of activity.
Application of CCP
KKM may not be used, but it is mandatory to issue a BSO, and when trading (at the buyer’s request) - a sales receipt.
Entrepreneurs may not use cash registers; however, when providing services, it is obligatory to issue a BSO, and when trading (at the buyer’s request) - a sales receipt.
Having analyzed what the patent tax system for individual entrepreneurs is, we will outline its main pros and cons.
Pros:
- Reporting is not submitted to the Inspectorate;
- Possibility of switching to the regime within a year;
- Low tax rate;
- Possibility of trading or providing services without a cash register;
- Tax holidays have been established for newly registered individual entrepreneurs for certain types of activities.
Minuses:
- Limitation on the number of employees and territory of operation;
- It is not possible to reduce the tax on contributions paid;
- If the right to use the system is lost, the payer is transferred to OSN from the beginning of the period for which the patent was issued;
Note: An interesting option for maintaining accounting on PSN is to use the “My Business” service (a profitable option for individual entrepreneurs).
Cafes and restaurants use UTII quite actively. However, for restaurants and cafes, UTII is possible if a number of conditions are met, which will be discussed in our article.
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.
Is UTII applicable when selling food for delivery or pickup, find out .
When providing catering services, you also need to submit a notification to the territorial body of Rospotrebnadzor (clause 3 of the Rules for submitting notifications about the start of certain types of business activities and accounting for these notifications, approved by Decree of the Government of the Russian Federation dated July 16, 2009 No. 584).
The fundamental requirements for using UTII when engaging in this activity are:
- Availability of a certificate of ownership of the premises for this catering facility. It is also possible to rent it with the execution of the relevant title documents (letter of the Ministry of Finance dated March 20, 2007 No. 03-11-04/3/72).
- Creating an environment for on-site consumption of products.
- For the application of UTII, it is immaterial whether the culinary products are manufactured at the place of their sale or not. The main thing in this case is its sale through its own distribution network.
- The area of the hall for serving visitors is no more than 150 m2.
- The average number of employees should not exceed 100 people.
- In the area where this activity is carried out, the authorities are allowed to apply UTII to it.
For more information about the conditions for using UTII, see the article “Who can apply UTII (procedure, conditions, nuances)?” .
When taxing the activities of a cafe, UTII uses the physical indicator “square meter”, which determines the area of the hall for serving visitors. The basic profitability for catering enterprises is 1,000 rubles. per m 2. To calculate the area in order to determine the possibility of using the imputation, it is necessary to exclude the premises for the kitchen, utility rooms (wardrobe, warehouse), and the cashier's place. All data on the areas of individual premises must be reflected in title or inventory documents. These include:
- documents on the purchase of the building or a technical passport for it;
- floor plans;
- lease agreement indicating the premises and their area;
- other documents explaining the layout of the premises.
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-storey catering: how to determine the area of the service hall for UTII?” .
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.