Today it is no secret that it is more profitable to pay UTII than general regime taxes or the simplified tax system. Therefore, many people want to become “imputed” people, but not everyone succeeds. The fact that the activity carried out by the taxpayer is mentioned in the treasured list of “imputed” types of activity does not yet guarantee the transition to UTII. It may well turn out that the taxpayer’s occupation (even though it is called the same as in the list) does not correspond to the definition of this type of activity given in Chapter 26.3 of the Tax Code of the Russian Federation.
I. Kiryushina
Let's consider the above using the example of catering.
The UTII system can be applied to the provision of services Catering carried out through catering facilities:
– with an area of the visitor service hall of no more than 150 sq.m for each such facility (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation);
– do not have a visitor service hall (subclause 9, clause 2, article 346.26 of the Tax Code of the Russian Federation).
In other words, the Tax Code of the Russian Federation connects the possibility of using UTII for this type of activity with the presence of two circumstances:
1) provision of public catering services as such;
2) provision of these services through a visitor service hall or another facility that does not have a visitor service hall (kiosk, tent, etc.).
Public catering services include services for the production of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities (Article 346.27 of the Tax Code of the Russian Federation ).
What the process of manufacturing culinary products is is known to everyone, and, as a rule, it does not need explanation. Although there are exceptions.
For example, an organization that produces and sells freshly squeezed juices has doubts about the type of activity it carries out.
In response to her request, the Russian Ministry of Finance quite rightly classified her activities as providing public catering services (letter dated April 28, 2007 No. 03-11-05/85).
Let us note that Chapter 26.3 of the Tax Code of the Russian Federation does not contain a specific list of public catering services. Therefore, if difficulties arise in qualifying the activities carried out by an organization, the Ministry of Finance of Russia suggests contacting the All-Russian Classifier of Services to the Population OK 002-93, approved by Resolution of the State Standard of Russia dated June 28, 1993 No. 163 (letter dated June 15, 2007 No. 03-11-04/3 /218).
For example, organizations that feed and serve clients along the route of passenger transport provide catering services (code 122308 OKUN).
We have already written about what is meant by creating conditions for the consumption of finished culinary products in issue 5 of the magazine “Small Accounting” for 2006.
A public catering facility with a hall for serving visitors is understood as a building (part of it) or structure intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities.
If an enterprise does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, then it provides catering services through a facility that does not have a customer service area. This category includes kiosks, tents, vending machines and other similar public catering outlets (Article 346.27 of the Tax Code of the Russian Federation).
There is no doubt that the activities of those organizations and entrepreneurs who feed visitors in restaurants, cafes, canteens, snack bars, bars, etc. are subject to transfer to UTII. The same can be said about those who produce culinary products and sell them to consumers - individuals.
But in this article we will talk about “non-standard” catering. With this term we decided to unite all those who cannot be classified as catering in its generally accepted sense. In addition, “unusual” situations that an ordinary caterer may find themselves in will be considered.
Everyone wants to eat, always and everywhere: at work and at school, on weekdays and on holidays, on a cruise and at a conference. This list can be continued indefinitely.
Accordingly, there are companies that are ready, for a fee, to prepare food (from their own products or from the customer’s products), deliver it to the right place (or prepare it at the place specified by the customer), organize the consumption of culinary products (set the table, serve dishes, etc.) etc.) to serve clients.
Is your activity entrepreneurial?
Catering as a type of entrepreneurial activity is transferred to UTII. Entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services (Article 2 of the Civil Code of the Russian Federation).
If the provision of catering services meets the criteria of entrepreneurial activity, UTII may be applied to these services.
According to the Russian Ministry of Finance, as stated in letter No. 03-11-04/3/118 dated April 17, 2007, one of these signs is charging workers for lunch.
The conclusion follows from this: the provision of catering services for employees of the organization, which is provided for a fee by deducting the cost of lunches from wages, is recognized as entrepreneurial activity and, under certain conditions, may be subject to UTII taxation.
However, judicial practice refutes such a conclusion (see, for example, resolutions of the Federal Antimonopoly Service of the West Siberian District dated March 22, 2007 No. F04-1693/2007(32724-A03-7), Northwestern District dated December 19, 2005 No. A56-33205/04 , Ural District dated June 13, 2007 No. Ф09-4380/07-С3 No. А71-7930/06).
The fact that the organization does not carry out entrepreneurial activities, according to the courts (decrees of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 9, 2007 No. A43-17482/2006-30-469, West Siberian District dated March 22, 2007 No. F04-1693/2007 ( 32724-A03-7), dated March 14, 2006 No. F04-1018/2006(20540-A27-23), Central District dated April 13, 2007 No. A09-6535/06-15), the following facts indicate:
- the cost of lunches is deducted from employees' wages;
- the canteen serves only employees of the enterprise and is created exclusively for this purpose;
- the canteen is located on the territory of the enterprise, which excludes the possibility of access to it by unauthorized persons;
- The purpose of the canteen is not to make a profit.
Customer of services – legal entity
The contract for catering services is usually concluded between the catering enterprise and legal entity, while individuals use the services provided (the specifics of public catering are such that it is simply impossible to do otherwise).
In our opinion, it does not matter who is the customer under the contract: a legal entity or an individual. The content of the services provided is important.
In this case, the nature of the catering enterprise’s activities does not change: it does not care who it serves – visitors “from the street” or seminar participants (tourists, enterprise employees, etc.).
Thus, a catering enterprise can be transferred to UTII, provided that the remaining requirements of Chapter 26.3 of the Tax Code of the Russian Federation for this type of activity are met.
The organization entered into an agreement with a cafe to host a banquet on the occasion of the organization’s anniversary. The area of the cafe service hall is 120 sq.m. The cafe provided a standard range of services to those invited to the banquet.
In this case, this cafe activity is subject to transfer to UTII.
Cashless payments
What if the customer paid for catering services by bank transfer? Could this fact prevent the organization from transferring to UTII?
No, he can not.
The issue of applying UTII in relation to catering services does not depend on the source of financing and the form of payment for these services (letters of the Ministry of Finance of Russia dated 01.06.2007 No. 03-11-04/3/190, dated 22.02.2007 No. 03-11-05/34, Resolution of the Federal Antimonopoly Service of the Central District dated July 5, 2006 No. A23-6456/05A-18-818).
Thus, for the purposes of applying UTII, any form of payment is suitable: in cash by bank transfer, mixed form of payment (part of the money for payment comes from the client in cash, and the other part is paid by bank transfer).
Is there an object? - That is the question
When a catering enterprise provides a full range of services (from the production of culinary products to serving visitors), its taxation regime depends on where the finished culinary products are consumed.
If services are provided through a catering facility that meets the requirements of Chapter 26.3 of the Tax Code of the Russian Federation, then in this case the organization is subject to transfer to UTII for this type of activity.
Note! The organization must have this facility at some legal basis(for example, owned or leased).
If catering services are provided by an enterprise through an object used (owned) by a third-party organization, then this enterprise has no grounds for applying UTII (see, for example, letter of the Ministry of Finance of Russia dated May 14, 2007 No. 03-11-04/3/156 ).
The company's balance sheet includes a canteen, but there are no cooks on the company's staff. In order to organize meals for employees, the enterprise enters into an agreement with a food processing plant. The functions of the plant workers include preparing lunches and serving visitors. The plant does not rent canteen space.
If we follow the position of the Russian Ministry of Finance, then the plant must pay taxes in accordance with the general regime or the simplified tax system.
There is no object
Those catering workers who provide their services not through catering facilities will not receive UTII.
If the activities of a catering enterprise are limited only to the preparation of dishes and their delivery to the place of consumption (for example, “lunches at the office”, “pizza at home”), then such activities are not considered as an “imputed” type of activity.
Representatives of the financial department share this point vision (letters of the Ministry of Finance of Russia dated July 3, 2006 No. 03-11-02/150, dated December 20, 2005 No. 03-11-05/122).
However, one can argue with the arguments that the Russian Ministry of Finance gives to justify it.
The company produces culinary products and sells them to consumers. Its activities, in our opinion, meet the definition of catering services. But these products are not sold through a catering facility (the company does not have one). It is for this reason that the enterprise is not subject to transfer to UTII for the type of activity “providing public catering services.”
According to the Ministry of Finance, when delivering lunches to your home or office, the conditions for applying UTII in relation to retail trade are not met (see letter dated December 20, 2005 No. 03-11-05/122).
Let's take another case.
The catering company produces culinary products and supplies them to schools and temporary detention centers.
The Ministry of Finance believes that the enterprise does not provide public catering services, as defined by Chapter 26.3 of the Tax Code of the Russian Federation, because schools and temporary detention centers do not have specially equipped premises for the consumption of manufactured culinary products (canteens), as well as separate facilities for their sale (kiosks, tents, etc.) (clause 2 of the letter of the Ministry of Finance of Russia dated July 3, 2006 No. 03-11-02/150).
In our opinion, determining the taxation regime for an enterprise in no way depends on the presence (absence) of a catering facility at the customer (school). But what really matters is whether the enterprise itself has such an object.
And if the enterprise does not have such a facility, then its activities in providing catering services are not transferred to UTII.
A catering establishment (restaurant) enters into an agreement with the company that it will serve the seminar participants during the three days of the seminar. Catering services will be provided in one of the premises of the building rented by the company for the seminar.
In relation to such catering services, the restaurant cannot be transferred to UTII. He must pay taxes under the general taxation regime or under the simplified tax system.
Some organizations find themselves in very unfair situations.
These are those organizations that provide catering services in a specially designated place - a restaurant. But their problem is that the restaurant is located on a ship or on a train. Consequently, it is not part of a building or structure, as required by the definition of a catering facility. Therefore, the provision of catering services on vehicles cannot be transferred to the payment of UTII (letters of the Ministry of Finance of Russia dated June 15, 2007 No. 03-11-04/3/218, dated December 5, 2006 No. 03-11-04/3/524 ).
The law is strong, but it's law. Let's hope that legislators will eventually eliminate the existing misunderstanding.
If an organization purchases finished culinary products from other catering enterprises and delivers them to individuals, in our opinion, it is not engaged in the provision of catering services. Consequently, the organization cannot be transferred to pay UTII. This is due to the fact that in this case the main component of public catering services is missing: the organization itself does not produce anything.
Representatives of the Ministry of Finance of Russia, explaining a similar situation (see letter dated July 25, 2007 No. 03-11-04/3/295), believe that the organization’s activities cannot be classified as catering services, since it does not correspond to the definition of this concept given in Chapter 26.3 of the Tax Code of the Russian Federation.
They keep insisting that hallmark catering services is the consumption of finished culinary products on site, which follows from the provisions of Art. 3 of the State Standard of the Russian Federation “Public catering. Terms and definitions” (GOST R 50647-94).
This approach seems to us more than controversial, since if there is a definition of catering services in Chapter 26.3 of the Tax Code of the Russian Federation, there is no need to turn to GOST.
Retail trade in the sense given to this concept by Chapter 26.3 of the Tax Code of the Russian Federation, the activities of the organization also do not constitute, since it does not have an object for organizing trade.
According to paragraphs. 8 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, activities in the provision of public catering services through public catering facilities with a customer service area of no more than 150 sq. m. To such public catering facilities on the basis of Art. 346.27 of the Tax Code of the Russian Federation specifically includes restaurants and cafes. Accordingly, if an organization or individual entrepreneur provides catering services through a restaurant or cafe, the area of the customer service hall in which does not exceed 150 square meters. m, then they can switch to paying a single tax on imputed income.
Note. Organizations and entrepreneurs providing catering services must register as such with the tax authority at the place where such services are provided (Clause 2 of Article 346.28 of the Tax Code of the Russian Federation).
Terms. Restaurant- a catering establishment with a wide range of complexly prepared dishes, including custom-made and branded dishes and products, alcoholic, soft, hot and other types of drinks, flour confectionery and bakery products, tobacco products, purchased goods, with a high level of service and, as a rule, in combination with the organization of recreation and entertainment.
Cafe- a public catering enterprise that organizes meals and recreation for consumers, providing a limited range of catering products compared to a restaurant, selling branded, custom-made dishes, products, alcoholic and non-alcoholic drinks.
This is stated in Art. 346.27 of the Tax Code of the Russian Federation and GOST R 50762-2007, approved by Order of Rostekhregulirovaniya dated December 27, 2007 N 475-st.
However, to switch to this special mode, fulfilling only this condition is not enough. There are others. Firstly, an organization or individual entrepreneur must meet the requirements of clause 2.2 of Art. 346.26 Tax Code of the Russian Federation. Secondly, in the municipal district, city district or federal city where the restaurant or cafe is located, a law has been introduced in relation to the specified type of activity. Thirdly, public catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must belong to an organization or individual entrepreneur on the right of ownership or be transferred to them for use under a lease agreement or other similar agreement (Letter of the Ministry of Finance of Russia dated March 20, 2007 N 03-11-04/3/72 and FAS Resolution West Siberian District dated July 26, 2007 N F04-5208/2007(36853-A81-29)).
What is meant by catering services?
In accordance with Art. 346.27 Tax Code of the Russian Federation public catering services for the purpose of paying a single tax on imputed income services for the production of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities are recognized. Services for the production and sale of beer, alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognac, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials) are not considered catering services.
At the same time, what should be understood by culinary products and confectionery products in Chapter. 26.3 of the Tax Code of the Russian Federation is not specified. This means, taking into account the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let us turn to GOST R 50647-94 "Public catering. Terms and definitions" and GOST R 53041-2008 "Confectionery products and semi-finished confectionery products. Terms and definitions."
Note. GOST R 50647-94 and GOST R 53041-2008 are approved respectively by Decree of the State Standard of Russia dated 02/21/1994 N 35 and Order of Rostekhregulirovanie dated 12/15/2008 N 402-st.
They say that culinary products are recognized as a set of dishes, culinary products and culinary semi-finished products, and a confectionery product is a multi-component food product, ready for consumption, having a certain specified shape, obtained as a result of technological processing of main types of raw materials (sugar, flour, fats, cocoa -products), with or without the addition of food ingredients, food additives and flavorings. Confectionery products are divided into the following groups: chocolate, cocoa, sugar confectionery, flour confectionery.
Thus, if culinary products and (or) confectionery products are sold to visitors in a restaurant or cafe, then in relation to this type of activity, an organization or individual entrepreneur can apply a taxation system in the form of UTII.
At the same time, it is worth noting that to classify an activity as a public catering service, the sale of culinary products and (or) confectionery products is still not enough. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products have been created in the catering facility. Not only regulatory authorities, but also judges agree with this position (Letters of the Ministry of Finance of Russia dated 07/01/2009 N 03-11-09/233, dated 01/26/2009 N 03-11-06/3/10, dated 07/21/2006 N 03 -11-04/3/359 and Resolution of the Federal Antimonopoly Service of the Volga District dated March 11, 2009 in case No. A12-11657/2008).
Now let's look at several situations in which questions may arise in choosing a taxation system.
If the production and sale of culinary products are carried out in different places
Claims from regulatory authorities in this case, although they exist, are not justified. This is due to the fact that in order to recognize activities as catering services, Ch. 26.3 of the Tax Code of the Russian Federation does not establish such a requirement as the sale of culinary products and confectionery products in the same place where they were produced. The main thing is that the specified products are sold through its own service network (Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 30, 2010 in case No. A27-10571/2009).
Thus, if culinary products and (or) confectionery products are sold through kiosks, tents and culinary shops (departments) operating at a restaurant or cafe, then such activities are recognized as public catering services.
If a cafe (restaurant) delivers its products to customers
Today, many restaurants (cafes) have small rooms and cannot serve a large number of guests. Therefore, along with cooking, they often deliver ready-made dishes. In this regard, the question arises: will such activity for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation to be recognized as public catering services? Since in this case conditions are not created for the consumption of manufactured products directly in a catering facility, entrepreneurial activity related to the delivery of ready-made meals to consumers does not correspond to the concept of “catering services” established by Art. 346.27 of the Tax Code of the Russian Federation, and cannot be transferred to pay UTII. Transactions related to delivery must be subject to taxes within the limits common system taxation or simplified tax system (Letters of the Ministry of Finance of Russia dated December 10, 2010 N 03-11-06/3/166, dated July 12, 2010 N 03-11-06/3/101 and dated May 13, 2010 N 03-11-11/133) .
By the way, also catering services for the purpose of paying UTII will not include the sale of culinary products for take-out, that is, without consuming these products on site (Letter of the Ministry of Finance of Russia dated December 6, 2006 N 03-11-04/3/528).
Sale of purchased goods
In cafes and restaurants, in addition to their own products, they often sell purchased goods. What “imputed” type of activity should such a sale be classified as: retail trade or public catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 17123/08 dated June 23, 2009, indicated that the sale of purchased food products at retail through a public catering facility is an activity for the provision of public catering services. And regulatory authorities have classified the sale of not only food products, but also non-food products as public catering services. For example, in Letters dated March 24, 2008 N 03-11-04/3/148 and dated May 22, 2007 N 03-11-04/3/170, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through catering facilities refers to catering services and can be transferred to pay UTII.
Note that if ready-to-drink soft drinks and cocktails (milk, fermented milk, fermented, fruit, etc.) purchased for subsequent sale in the manufacturer’s packaging are sold through retail outlets, then this business activity for the purpose of paying UTII is considered retail trade(Letter of the Ministry of Finance of Russia dated December 17, 2009 N 03-11-09/403).
Sale of alcoholic beverages
As is known, when selling alcoholic beverages in the Russian Federation, companies should be guided by the rules Federal Law dated November 22, 1995 N 171-FZ "On government regulation production and circulation of ethyl alcohol, alcoholic and alcohol-containing products" and Sales Rules individual species goods approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55.
Based on them, documents for alcoholic products (bills of lading and certificates for them, certificates of conformity and quality certificates) must be located directly at the point of sale. The seller must be ready to present them at the first request of the buyer or regulatory authority. This is evidenced by judicial practice (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 12, 2010 in case No. A29-11272/2008).
As for the “imputed” public catering, it includes the sale in restaurants and cafes of only purchased alcoholic beverages and beer, both in the manufacturer’s packaging and packaging, and without it (Letters of the Ministry of Finance of Russia dated July 30, 2009 N 03-11-06/3/ 199, dated June 16, 2008 N 03-11-04/3/275 and dated December 17, 2007 N 03-11-04/3/497). For more information on taxation of sales of alcoholic products, see table. 1.
Table 1. Taxation of sales of alcoholic products shares
|
Kind of activity |
Tax system |
|
Production of alcoholic beverages |
This type of activity is not |
|
Sales of alcoholic products |
|
|
Implementation via object |
|
|
Sales through retail outlets |
This type of activity relates |
Making cocktails and soft drinks
The production and sale of non-alcoholic drinks and cocktails, except for herbal cocktails obtained by mixing the relevant ingredients immediately before consumption in restaurants and cafes, are considered public catering services and are subject to taxation in the form of UTII.
Thus, freshly squeezed juices are produced through mechanical cooking of fruits and vegetables to impart new properties to them, which makes them suitable for consumption in the form of drinks. If these juices are subsequently sold through public catering facilities, then such activities are recognized as public catering services and are transferred to the payment of UTII (Letter of the Ministry of Finance of Russia dated 04/28/2007 N 03-11-05/85).
But the preparation of teas, herbal cocktails, infusions, decoctions and other non-alcoholic drinks of plant origin, used by visitors as strengthening medical drugs, according to the Ministry of Finance of Russia, does not apply to public catering services (Letter dated December 17, 2009 N 03-11-09/403 ). This is due to the fact that, in accordance with the All-Russian Classifier of Economic Activities, Products and Services (OKDP), the production and consumption of drinks using medicinal plant raw materials are classified as herbal medicine services (code 8512503), which should be provided by clinics and private doctors.
Note. OKDP was approved by Decree of the State Standard of Russia dated 06.08.1993 N 17.
Sales of oxygen cocktails will also be taxed under the general regime or simplified taxation system. Let us explain why. According to Appendix No. 1 to the Nomenclature Classifier of Medical Products and Medical Equipment (medical products), approved by Order of Roszdravnadzor dated November 9, 2007 N 3731-Pr/07, a special medical equipment, namely an apparatus for preparing singlet-oxygen mixtures (cocktails) (code 168 4408). In addition, the State Register medicines Roszdravnadzor has determined the purpose of use and the recipe for the oxygen cocktail. Thus, the oxygen cocktail is recognized as a medicine.
Organizing leisure time in a cafe
Very often, the services of restaurants and cafes include activities for organizing leisure activities for visitors. What applies to leisure services for the purpose of paying a single tax on imputed income? Let us turn to the All-Russian Classifier of Services to the Population OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163. According to its provisions, leisure services include the organization of musical services, concerts, variety shows and video programs, the provision of newspapers, magazines, board games, slot machines, billiards. The financial department holds a similar opinion (Letter of the Ministry of Finance of Russia dated August 31, 2006 N 03-11-04/3/399).
Note. Organization of leisure is not a mandatory criterion for classifying restaurants and cafes as UTII payers.
Take note. Public performance fee musical works
So, restaurants and cafes, along with food services, can provide leisure services for their visitors. Moreover, in relation to luxury restaurants and cafes, the presence of a stage in which is a mandatory requirement, live music cannot be separated from public catering services (GOST R 50762-2007 “Public catering services. Classification of public catering establishments” approved by the Order of Rostekhregulirovaniya dated 27.12 .2007 N 475-st). Therefore, charging a separate fee for live music in these catering establishments is unlawful.
It is worth noting that in other restaurants and cafes, charging for live music is a direct violation of clause 2 of Art. 16 of the Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the protection of consumer rights”, since the opportunity to use public catering services (ordering dishes) is made dependent on payment for live music.
Additional fees may be charged only for those services that the consumer can avoid without giving up catering services. Therefore, when charging an additional fee for the public performance of musical works, if the visitor refuses to pay for this service, he must be offered another room for consuming the ordered products.
However, to recognize leisure activities as catering services, it is not enough just to provide the above services. It is also necessary to take into account where the conditions for this are created (Table 2).
Table 2. Application of UTII in relation to leisure activities
|
Features of the room |
Kind of activity |
Tax system |
|
Venue for holding |
Activity |
Income received from |
|
Site visitors |
Activity |
Activity |
Determining the area of the visitor service hall
As you know, a modern restaurant or cafe often includes not only a hall for consuming cooked products, but also a dressing room, many corridors, a kitchen, a billiard room, a bowling alley, a dance floor or a stage. Therefore, the “imputed” often has a question about what premises are included in the area of the visitor service hall when calculating UTII in relation to the provision of public catering services. Let's try to figure it out.
According to Art. 346.27 of the Tax Code of the Russian Federation, the area of the visitor service hall is understood as area of specially equipped premises(open areas) of a public catering facility intended for consumption finished culinary products, confectionery and (or) purchased goods, as well as for leisure. That is, areas where food consumption by visitors and leisure activities are not provided for (kitchen, food distribution areas, utility rooms, etc.) should not be taken into account in the area of the visitor service hall (Letters of the Ministry of Finance of Russia dated 02/03/2009 N 03-11 -06/3/19 and dated 03/21/2008 N 03-11-04/3/143).
In order to determine the specified area, you should use inventory and title documents (Article 347.27 of the Tax Code of the Russian Federation).
Let us recall that inventory and title documents include any documents available to the taxpayer that contain information about the purpose, design features and layout of the premises of such an object, as well as information that confirms the right to use this object. This can be either a purchase and sale agreement for non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, or a lease (sublease) agreement for non-residential premises or part(s) thereof, a permit for the right to serve visitors in an open area and many others documentation.
Thus, if the documents highlight the area of the visitor service hall, then it is this that must be taken into account when calculating the single tax on imputed income. If a restaurant or cafe uses a smaller area than indicated in the documents, then UTII can be calculated from the actual area used. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to conduct a technical inventory and make appropriate changes to the documents. That is, clearly state in them exactly what area is intended for food consumption and leisure activities by clients (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06/3/8).
Note. Judges share a similar opinion (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated March 29, 2010 in case No. A45-13412/2009, the Volga District Federal Antimonopoly Service dated July 15, 2010 in case No. A12-20984/2009 and the Federal Antimonopoly Service of the Central District dated December 19, 2007 in case No. A36-1291/2007).
By the way, according to the arbitrators, taxpayers can confirm the actual use of the area of a public catering facility with documents such as lease agreements, acts of redevelopment, repair or reconstruction, estimates of work performed, plans of rented premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 08.10.2010 in the case N A27-673/2010 and FAS North Caucasus District dated January 26, 2010 in case N A63-5939/2009-C4-17).
When is the leisure area included in the area of the visitor service area?
So, according to Art. 346.27 of the Tax Code of the Russian Federation, the area for leisure activities must be taken into account when determining the area of the service hall. However, this provision does not always apply. If the premises intended for the provision of leisure services structurally isolated from the premises in which public catering services are directly provided, then the area of such premises is not taken into account in the area of the visitor service hall(Letters of the Ministry of Finance of Russia dated 03/26/2010 N 03-11-06/3/46, dated 04/15/2010 N 03-11-06/3/60 and dated 08/31/2006 N 03-11-04/3/399).
Thus, if, for example, a billiards room is separated from the customer service hall, where food consumption occurs, by partitions and visitors cannot eat there, then the area intended for playing billiards is not taken into account in the area of the customer service room.
Example 1 . Magnolia LLC provides catering services through a restaurant that it owns. The area of the restaurant, according to inventory and title documents, is 185 square meters. m, of which the kitchen occupies 17 sq. m, utility rooms - 19 sq. m, cashier and display area - 5 sq. m. Are catering services subject to the taxation system in the form of UTII in this case? If so, what area of the visitor service hall should be taken into account when calculating UTII?
Solution
In accordance with paragraph. 20 tbsp. 346.27 of the Tax Code of the Russian Federation, restaurants are classified as catering establishments that have a customer service hall. Therefore, in order to apply UTII, it is necessary to have a visitor service area of no more than 150 square meters. m.
In accordance with the lease agreement, the entire occupied space is one catering facility. But since some of the premises are not used for food consumption and leisure activities (kitchen, utility rooms, cashier’s place and display cases), the area of the customer service hall will be 144 square meters. m (185 sq. m - 17 sq. m - 19 sq. m - 5 sq. m). Thus, in this case, the restaurant has the right to switch to a taxation system in the form of UTII.
UTII payable will be calculated based on the physical indicator “the area of the visitor service hall (in square meters)” in the amount of 144 square meters. m.
If the restaurant (cafe) has several halls for serving visitors
In practice, situations where a restaurant or cafe uses several customer service areas to provide catering services occur quite often. How to determine the physical indicator in this case?
Based on the provisions of paragraphs. 8 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, the area of the hall or halls serving visitors must be determined as a whole for the catering facility.
Thus, if a restaurant or cafe has several halls serving visitors, then when calculating UTII the total area of these halls will be taken into account (Letters of the Ministry of Finance of Russia dated 04/30/2009 N 03-11-06/3/116, dated 06/27/2008 N 03-11 -04/3/300 and dated 03/06/2007 N 03-11-04/3/63).
Judges, when considering disputes, accept the following circumstances as evidence that public catering services are provided through one facility with several halls. Namely: visitor service rooms have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/11/2010 in case No. A26-3172/2009 and the Federal Antimonopoly Service of the Moscow District dated 10/17/2007 N KA-A41/9776-07.
If catering services are provided through several catering facilities, each of which has its own hall for serving visitors, then when calculating UTII, the area of the hall for serving visitors must be calculated separately for each facility. The presence of several catering facilities can be established on the basis of inventory and title documents (Letter of the Ministry of Finance of Russia dated March 30, 2007 N 03-11-04/3/98 and Resolution of the Federal Antimonopoly Service of the Volga District dated June 16, 2009 in case N A57-16468/2008).
Example 2 . Appetite Center LLC, which provides catering services, owns a restaurant, on one floor of which there is a customer service hall with an area of 148 square meters. m, and on the other - with an area of 63.7 sq. m. According to inventory and title documents, these premises have a single entrance, a common kitchen, and common utility rooms. Can an organization switch to a taxation system in the form of UTII?
Solution
Since in this case, according to the inventory and title documents, the customer service halls are located in one restaurant and have a single entrance, a common kitchen, and common utility rooms, then for the purposes of applying the taxation system in the form of UTII, the area must be determined in total for the two service rooms.
Thus, the total area of the customer service hall in the Appetite Center LLC restaurant is 211.7 square meters. m (148 sq. m + 63.7 sq. m), that is, exceeds the established limit of 150 sq. m. m. Accordingly, the organization in relation to public catering services does not have the right to switch to paying UTII.
We calculate the amount of single tax
For activities related to the provision of catering services through restaurants and cafes, physical indicator is the area of the visitor service hall(in square meters), and The basic profitability is set at 1000 rubles. per month per square meter.
Example 3 . Let’s use the conditions of example 1 and assume that the company provides catering services in the city of Velikiye Luki. Let's calculate the amount of UTII payable for the first quarter of 2011.
Solution
In 2011, the value of K1 is 1.372. The K2 value in the territory of Velikiye Luki for this type of activity is 0.77.
The tax base for UTII for the first quarter of 2011 is equal to RUB 456,382.08. . The amount of calculated UTII will be 68,457.31 rubles. (RUB 456,382 x 15%).
By the way, the company has the right to reduce the amount of UTII payable by the amount of insurance premiums paid and sickness benefits paid, but not more than 50%.
1-2. Depending on whether the premises in which catering services are provided, the conditions for food consumption (tables, sofas, etc.) are distinguished:
1. Catering with a service hall:
a public catering facility that has a hall for serving visitors - a building (part of it) or structure intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities.
What differences exist for individual entrepreneurs on UTII (catering) with and without seats?
2. Catering that does not have a customer service area:
a public catering facility that does not have a hall serving visitors is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;
The size of the basic profitability and the physical indicator used when calculating the tax on UTII depends on the availability of a service hall.
So for catering with a customer service hall, the physical indicator is the area of this hall in sq.m, and the base profitability is 1,000. For catering without a service hall, the physical indicator is the number of employees, including individual entrepreneurs, and the base profitability is 4,500.
In this regard, the tax on UTII when providing catering services in a premises with a service hall is usually higher than in a premises without one.
Regarding additional permits for premises equipped with places for on-site consumption of food, this should be clarified with the territorial body of Rospotrebnadzor or the local administration.
3. Tax legislation does not establish requirements for the minimum seating area. For the purposes of calculating UTII, only the total area of the visitor service hall matters, and not the area of a specific seat.
4. The tax paid when applying UTII when providing catering services in a premises with a customer service hall is in most cases higher than without it, but this cannot be said with certainty; calculations must be made in each specific case.
5. In the UTII declaration when carrying out the type of activity “provision of public catering services provided through public catering facilities with an area of the customer service hall of no more than 150 square meters for each public catering facility" the size of the basic profitability is indicated - 1000 and a physical indicator - the area of the service hall.
If an individual entrepreneur carries out activities related to the provision of catering services in a premises that does not have a hall serving visitors, the UTII declaration indicates the basic income - 4,500 and a physical indicator - the number of employees, including individual entrepreneurs.
The article carried out detailed analysis two taxation systems for public catering establishments (canteen), using a specific example, the calculation of the amount of taxes paid by a small business enterprise when located on UTII and the simplified tax system is presented. After reading this material, you will be able to choose the most optimal taxation option for catering enterprises.
The activities of public catering enterprises will be subject to Chapter 26 of the Tax Code of the Russian Federation “Special tax regimes”
- Simplified taxation system (revenue limit 60 million rubles per year)
- A single tax on imputed income
Input data
- Type of activity: Canteen
- Sale of alcohol: no
- Total area: 230 sq.m., incl.
Cafe, restaurant on UTII: types of activities, organization of leisure, hall area
service hall area 140 sq.m
- Revenue for the month: 1,000,000 rubles
- Expenses per month: 850,000 rubles
- Incl. The wage fund is 234,000 rubles (180,000 rubles for employee salaries, and 54,000 rubles for social contributions to extra-budgetary funds.)
1. Calculation of UTII for catering
Calculation of the amount of taxes paid by a public catering enterprise when subject to the Unified Tax on Imputed Income.
Stage 1: Calculation of the taxable base
The amount of the taxable base for UTII is calculated using the formula:
Physical indicator * Basic profitability * K1 coefficient * K2 coefficient
- Physical indicator: 140 sq.m. (For public catering establishments with customer service halls, this is the area of the service hall, in square meters).
- Basic profitability: 1,000 rubles per month (established by the tax code of the Russian Federation)
- K1: 1.4942 (Deflator coefficient, set annually by the Ministry economic development Russian Federation)
- K2: 1 (adjusting coefficient of basic profitability, taking into account the totality of features of doing business. Established by municipal authorities annually at the location of the business)
Taxable base of UTII = 140 m2 * 1,000 rubles. * 1.4942 * 1= 209,188 rubles
Stage 2: calculation of tax on imputed income.
The amount of UTII tax is calculated using the formula:
Tax rate: 15% (set by the Tax Code of the Russian Federation)
Calculation of UTII tax = 209,188 rubles * 15% = 31,378 rubles.
Stage 3: adjusting the tax amount to the amount of social contributions made to extra-budgetary funds.
An entrepreneur, when calculating the amount of UTII tax, has the right to reduce the amount of calculated tax by the amount of social contributions made from the wage fund of employees, but not more than 50% of the calculated amount of UTII tax.
The enterprise's social contributions for the month amounted to 54,000 rubles, since this is more than 50% of the calculated tax, we adjust the tax to the maximum level of 50%.
31,378 rubles * 50% = 15,689 rubles per month.
The amount and types of taxes paid by a public catering establishment when located on UTII during the calendar year.
| UTII | Social Security contributions | Personal income tax | |
| January | 47 068 | 54 000 | 20 708 |
| February | 54 000 | 20 708 | |
| March | 54 000 | 20 708 | |
| April | 47 068 | 54 000 | 20 708 |
| May | 54 000 | 20 708 | |
| June | 54 000 | 20 708 | |
| July | 47 068 | 54 000 | 20 708 |
| August | 54 000 | 20 708 | |
| September | 54 000 | 20 708 | |
| October | 47 068 | 54 000 | 20 708 |
| november | 54 000 | 20 708 | |
| December | 54 000 | 20 708 | |
| TOTAL | 188 272 | 648 000 | 248 496 |
| Total | 1 084 768 |
2. Calculation of the simplified tax system for catering
Calculation of the amount of taxes paid by a public catering enterprise when it is under the Simplified Taxation Regime.
Stage 1: Calculation of the taxable base under the simplified tax system, income reduced by the amount of expenses.
Taxable base = Revenue - expenses
- Revenue: Cash, received by visitors to the canteen for the month.
- Expenses: Expenses incurred by a business to carry out its day-to-day activities.
Taxable base = 1,000,000 rubles - 850,000 rubles = 150,000 rubles.
Stage 2: Calculation of tax payable under the simplified tax system
Tax base * Tax rate
Tax rate: 15% (The tax rate is set by each subject of the Russian Federation independently).
150,000 rubles * 15% = 22,500 rubles
The amount and types of taxes paid by a public catering enterprise when under the Simplified Taxation Regime during a calendar year.
| simplified tax system |
Social Security contributions |
Personal income tax | |
| January | 67 500 | 54 000 | 20 708 |
| February | 54 000 | 20 708 | |
| March | 54 000 | 20 708 | |
| April | 67 500 | 54 000 | 20 708 |
| May | 54 000 | 20 708 | |
| June | 54 000 | 20 708 | |
| July | 67 500 | 54 000 | 20 708 |
| August | 54 000 | 20 708 | |
| September | 54 000 | 20 708 | |
| October | 67 500 | 54 000 | 20 708 |
| november | 54 000 | 20 708 | |
| December | 54 000 | 20 708 | |
| TOTAL | 270 000 | 648 000 | 248 496 |
| Total | 1 166 496 | ||
3. Conclusion: choosing the most profitable taxation system for catering
As a result of the analysis of two taxation regimes, simplified tax system and UTII the most optimal public catering establishment (Canteen) is UTII, size tax payments for the year 1.084 million rubles. Tax savings compared to the simplified taxation system amount to 82 thousand rubles.
It is also worth noting that maintaining accounting with UTII it is much easier than with the simplified tax system. You can keep records on UTII yourself, without involving third-party organizations.
We opened a cafe. Taxation chosen by UTII. The tax office has submitted a lease agreement, which indicates a total area of 76.9, a sales area of 50 square meters, as well as a diagram indicating the location of the bar counter, refrigeration equipment, kitchen, and toilet. When calculating UTII, the indicator chosen was the area of the visitor service hall (20 sq. m.) After this, we were sent a message requesting clarification, indicating the following: entrepreneurial activity for the production and sale of food products through the bar counter is recognized as a catering service provided through the organization’s facilities catering services that do not have customer service areas. In this case, to calculate UTII for certain types of activities, the physical indicator “Number of employees, including individual entrepreneur“How to correctly calculate the UTII in the end? Can the contract specifically indicate the area for serving visitors and leave the indicator for calculating the UTII for the area of the visitor service hall?
if in the inventory and title documents attached to the lease agreements, the area of the customer service hall is not allocated in any agreement, then in this case, entrepreneurial activity for the production and sale of culinary products of its own production through a buffet, bar counter, etc. is recognized as a public catering service, carried out through public catering facilities that do not have a customer service area.
In order to use the “visitor service area” indicator in inventory and title documents attached to lease agreements, such area must be allocated.
The rationale for this position is given below in the materials of the Glavbukh System
Payers of UTII
The following can pay UTII from catering services:*
- organizations (entrepreneurs) that conduct this activity through visitor service halls, the area of which does not exceed 150 square meters. m for each object. For example, cafes, restaurants, canteens, snack bars, bars;
- organizations (entrepreneurs) that organize meals for visitors in facilities that do not have visitor service areas. These include kiosks, tents, as well as culinary shops (departments) in restaurants, bars, cafes, canteens, snack bars, etc.
Elena Popova
The procedure for calculating UTII from public catering services depends on whether the catering facility has a customer service hall or not.*
Availability of a service hall
If a catering facility has a hall serving visitors (canteens, cafes and restaurants), the physical indicator for calculating UTII is the area of the service hall (clause 3 of Article 346.29 of the Tax Code of the Russian Federation). It should not be more than 150 sq. m (subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation). The basic profitability indicator for this type of activity is 1000 rubles. per month for 1 sq. m of hall area (clause 3 of Article 346.29 of the Tax Code of the Russian Federation).
Take information about the area of premises where catering services are provided from inventory and title documents (Article 346.27 of the Tax Code of the Russian Federation). For example, a technical passport for non-residential premises, a purchase and sale agreement for premises, plans, diagrams, explications, a lease (sublease) agreement for premises or its part (parts), permission to serve visitors in an open area, etc. (letters from the Ministry of Finance of Russia dated August 29, 2012 No. 03-11-11/259, dated August 8, 2012 No. 03-11-11/231).*
Situation: which premises are included in the visitor service hall when calculating UTII for catering services
The concepts of “catering facility” and “service hall area” should be distinguished.*
A catering facility means a building (part of it) or a structure that has a specially equipped room (open area) for the provision of catering services. This specially equipped place is a visitor service hall. This is stated in article 346.27 Tax Code RF.
Thus, a catering facility is a complex that includes production, administrative, utility, utility and other premises necessary for conducting business activities. While the service hall is only a part of this room where direct service to visitors takes place.* The area of the service hall is the indicator that is used when calculating UTII. When determining the area of the service hall, do not take into account the kitchen, places for distributing and heating finished products, the cashier’s place, as well as utility rooms (see, for example, letters of the Ministry of Finance of Russia dated March 21, 2008 No. 03-11-04/3/143, , resolutions of the Federal Antimonopoly Service of the Ural District dated November 15, 2007 No. F09-8749/07-S3, Central District dated December 19, 2007 No. A36-1291/2007, Volga District dated June 26, 2007 No. A65-17953/2006-CA1 -19).
When calculating UTII, take into account not only your own, but also rented space. Do not include in the calculation only those that are leased (subleased) or not in use (for example, under renovation). This was stated in the letter of the Ministry of Finance of Russia dated November 25, 2004 No. 03-06-05-04/57.
If, according to inventory documents, a premises is used for the provision of catering services, the parts of which are not structurally separated from each other and are located in one piece of real estate, then when calculating UTII the total area of the premises should be taken into account (letter of the Ministry of Finance of Russia dated March 31, 2011 No. 03-11- 06/3/38). For example, in the tax calculation it is necessary to include the area of leisure facilities (billiard rooms, dance halls, etc.) and open areas that are combined (combined) with the visitor service hall. This follows from letters from the Ministry of Finance of Russia dated August 31, 2006 No. 03-11-04/3/399 and the Federal Tax Service of Russia for the Moscow Region dated May 2, 2006 No. 22-19-I/0192.
If leisure venues are structurally separated from the visitor service hall, do not take their area into account when calculating UTII (letter of the Ministry of Finance of Russia dated July 8, 2008 No. 03-11-03/14).
Lack of service area
If a catering facility does not have a hall serving visitors (kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars, etc.), the physical indicator for calculating UTII is the number of employees, including individual entrepreneurs (clause 3 art. 346.29 of the Tax Code of the Russian Federation). The value of the basic profitability for this type of activity is 4,500 rubles. per month from each employee (clause 3 of Article 346.29 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 8, 2008 No. 03-11-04/3/182).
When determining the number of personnel for each month of the quarter.*
Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank
3. LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 03/26/2012 No. 03-11-11/101 “UTII: a public catering facility that does not have a service hall”
“To carry out my activities, I entered into a lease agreement for non-residential premises with the purpose of catering, utility room; for use for catering for employees.
At the first address (hereinafter referred to as premises No. 1) - non-residential premises with a total area of 76 m2, consisting of three premises: a sink, a utility room-storage room, a production room with stoves for cooking. In these areas, culinary products and confectionery products are produced and sold to employees of the organization.
To expand sales of finished products, I entered into a lease agreement for non-residential premises at the third address (premises No. 3), with an area of 9.6 m with the purpose of “buffet, functional use - catering.”
In the inventory and title documents attached to the lease agreements, the area of the visitor service hall is not allocated in any agreement.*
In this case, a public catering facility that does not have a hall serving visitors is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.*
In accordance with the Classification of public catering establishments (GOST R 50762-2007), approved by order of Rostekhregulirovaniya dated December 27, 2007 N 475-st (hereinafter referred to as the Classification), a buffet is a public catering enterprise located in residential and public buildings, selling for consumption on site limited range of catering products from semi-finished products high degree preparedness, including cold dishes, snacks, hot, sweet dishes of simple preparation, flour culinary, bakery and confectionery products and purchased goods.
According to clause 4.1 of this Classification, buffets are classified as enterprises that organize the sale of public catering products (with possible on-site consumption) along with culinary stores, cafeterias, and small retail chain enterprises.
In this regard, for the purposes of Chapter 26_3 of the Code, entrepreneurial activity for the production and sale of culinary products of one’s own production through a buffet, bar counter, etc. is recognized as a public catering service provided through public catering facilities that do not have a hall serving visitors, and can be transferred to payment of a single tax on imputed income for certain types of activities.
In this case, to calculate the amount of the single tax on imputed income for certain types of activities, the physical indicator “Number of employees, including individual entrepreneurs” with a base income of 4,500 rubles per month is used.”*
Sincerely,
Svetlana Sharipkulova, expert of the BSS "System Glavbukh".
Answer approved by Varvara Abramova,
leading expert of the BSS "System Glavbukh".
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Moreover, if the owner registered as an individual entrepreneur, then when calculating the tax it would be necessary to calculate himself using the following formula: 4,500 * (5 + 5 + 5) * 0.7 * 1,798 * 15% = 12,743.32 rubles . The simplified taxation system of the simplified tax system also represents a tax collection at a single rate instead of paying several taxes. But, unlike EDNV, the simplified tax system provides the payer with two types of fees to choose from:
- 6% on income;
- 5 – 15% on income minus expenses (the rate is determined by the decision of regional authorities).
In the first option, it is necessary to pay 6% of the total income of the cafe, regardless of the amount of expenses. In the second case, a tax of 5 to 15% is paid from the difference that was formed when income was reduced by expense.
Calculation of UTII tax for catering
If we need to calculate the UTII tax for catering that does not have sales areas, then we will use the same formula: UTII = BD*FP*K1*K2*15% where: BD is the size of the basic profitability for catering that does not have customer service areas equal to 4500 rubles; FP – the physical indicator in this case will be the number of employees employed in this activity, including the entrepreneur himself; K1 – this coefficient is the same for all types of activities and in 2015 its size was 1.798; K2 - this indicator depends on the specific city in which the activity is carried out, since I am considering the city of Megion, its size in my case is 0.8. An example of calculating UTII for catering without halls. For example: An entrepreneur in the city of Megion operates a culinary shop; there are 4 employees hired for this activity.
Features of using UTII for cafes and restaurants
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. Unlike the previous document, these requirements are in the nature of recommendations.
Attention
Restaurants are considered 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.
How to calculate UTII for a cafe and restaurant: features
Info
There is also a minimum tax rate of 1% of total income for the period without deducting expenses. For example, with an income of 5,000,000 rubles, the minimum rate will be 50,000 rubles, which must be paid even if the cafe’s activities become unprofitable. In addition, expenses that result in a decrease in income must be documented.
Important
At the same time, in contrast to the general tax regime, the list of expenses that can be taken into account under the simplified tax system is less extensive. Also, cost accounting requires more complex accounting transactions, and it is also necessary to take into account the current positions of the tax authorities, the Ministry of Finance and judicial practice. Otherwise, the Federal Tax Service may consider tax base underestimated and charge additional tax with penalties and interest.
business -
In order to correctly calculate UTII for public catering, you must use the UTII tax formula. The formula is: UTII = BD*FP*K1*K2*15% Let's consider 2 types of public catering using examples:
- Activities in the field of catering with customer service areas;
- Activities in the catering sector without customer service areas.
Catering with service halls As you probably already understood from the name, these are catering establishments that have halls for serving visitors. These include: cafes, canteens, bars, restaurants, bistros, etc.
Now let's calculate the UTII tax for CATERING with halls: UTII = BD * FP * K1 * K2 * 15% where in our case: BD is the basic profitability for activities in the field of catering with halls serving visitors, its size is 1000 rubles.
Cafe, restaurant on UTII: types of activities, organization of leisure, hall area
Payment under special regimes will not apply:
- income tax for LLC;
- Personal income tax (for yourself), for individual entrepreneurs;
- corporate property tax or individuals used for business activities (provided that the property is not on the list according to which property tax is calculated from the cadastral value);
But it must be remembered that, unlike OSNO, under special regimes, the owner will have to make mandatory payments to the budget, even if the cafe has no profit or operates at a loss, which, for example, may occur in some seasons of the year.
Calculation of UTII for catering
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.
Cafe taxation: choosing the right system
Deflator coefficient Cancelled until January 1, 2020 Basic profitability for catering establishments that have customer service areas Absent Basic profitability for catering establishments that do not have customer service areas Absent Taxable period Calendar year Submission of a declaration Based on the results of the year So, taking into account the specified features, let’s consider an example of calculation of Fisherman’s Hut LLC with the same initial data: Type of simplified tax system Tax rate Calculation Amount for the year Income 6% 36,580,000 * 6% – 414,000 1,780 800 Income – expense 15% 36,580,000 – 16,400,000 *15% 3,027,000 As can be seen from the calculation, the “income minus expense” system is not profitable for cafe activities. The rational use of this program is only if business expenses are at least 60% of income.
“imputation” for catering services
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 UTII size for a cafe / restaurant We will calculate the amount of tax for a cafe with a staff of 6 people and a service hall area of 40 sq. m., located in city A. The calculation of UTII for a cafe will be as follows: 1000 (base rate) * 40 (hall area) * 1.798 (K1)*1 (correction factor that is set for settlement A) *15% = 10788 – monthly tax amount.
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.