Delivery trade on UTII: features of legislation

Before starting a business related to delivery trade, you, as an entrepreneur, need to study the features of running this business and the taxation scheme.

ATTENTION! Starting with reporting for the fourth quarter of 2020, a new form of tax return for the single tax on imputed income will be used, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/ [email protected] You can generate a UTII declaration without errors through this service , which has a free trial period.

What kind of trade is delivery?

In the Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 28.12.2016) Ch. 26.5. Art. 346.43. A fairly clear definition is given:

11) distribution trade - retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine;

Thus, it becomes clear to us that delivery trade is mobile trade, not tied to a specific location. In other words, if you want, you can make a decision at any time and change your location, but at the same time you have the right to trade from a vehicle for a long time, remaining in the same place. But, suppose you are the owner of a mobile shop, devoid of signs of mobility (no wheels, towbar, etc.) - it rather resembles a kiosk, then trade from such a counter cannot be considered delivery trade.

In general, the Tax Code quite clearly defines the types of vehicles:

• automobile,
• auto shop,
• auto shop,
• tonar,
• caravan,
• mobile vending machine.

The legislator has a number of requirements for vehicles planned to be used for distribution trade:

• Your vehicle must meet the requirements of environmental class no lower than 4 (Euro 4);
• the vehicle must undergo technical inspection;
• the vehicle must be kept in proper sanitary and technical condition;
• according to modern requirements, you will have to equip the vehicle with a mobile geolocation system with the ability to track the vehicle via the Internet;
• the vehicle must be specially equipped for trading. What does this mean? Perhaps we are talking about a vehicle that was originally created for distribution trade, and, perhaps, converted for these purposes through a major overhaul. But in any case, the signs of trade should be obvious. You need to take care of the presence of a display case or counter, refrigeration, cash register and other technological equipment provided for by the requirements of regulations for the sale of products. Do not forget about the equipment of the seller’s workplace - it is necessary to install an umbrella or canopy, a chair, a table to be able to work with the client.

During operation, connection to utility networks may be required. You have the absolute opportunity to connect to energy and water supply networks on a temporary basis - this does not deprive your activity of the status of distribution trade.

After equipping the vehicle, it is very important to decide on the range of products sold. Here the All-Russian Product Classifier comes to our aid, according to which, and in accordance with the specialization of the vehicle, you can determine the list of goods:

It is necessary to pay attention to the fact that you can work with the “Products” and “Non-Food Products” specializations only in cities with a population of less than 300 thousand people and in rural areas.

Trading on wheels

When a seller uses his vehicle, questions arise, the answers to which may be ambiguous. The problems become more complicated if they are considered from the perspective of UTII. In this case, we also have to take into account the specifics of the product being sold. Let's try to unravel this “tangle”.

Situation.
An individual entrepreneur is engaged in small wholesale and retail trade in feed for farm animals and other goods.
The sale is carried out using a car (distribution trade, delivery). 1. Does an entrepreneur have the right to apply a special regime in the form of UTII?

2. Is it possible to sell these feeds at retail during distribution?

3. Does the quantity of goods sold to one buyer affect the recognition of wholesale (small wholesale) trade?

4. Can delivery of goods be regarded as an independent type of activity?

1. We consider it advisable when answering the first question not to touch upon the specific specifics of the activities of an economic entity, limiting ourselves to explaining the general principles of the use of different taxation systems by taxpayers. The specified specifics will be taken into account when discussing other issues.

The types of business activities subject to UTII are listed in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. This list also includes different types of retail trade, the general definition of which for the purposes of Chapter. 26.3 of this Code is contained in Art. 346.27 Tax Code of the Russian Federation.

Retail trade is defined as business activity related to the trade of goods (including in cash and using payment cards) on the basis of purchase and sale agreements. In Art. 346.27 of the Tax Code of the Russian Federation also defines activities for the sale and transfer of certain types of goods, which for the purposes of UTII taxation do not relate to retail trade.

If the trading activity of an economic entity meets the retail trade criteria defined by the provisions of Chapter. 26.3 of the Tax Code of the Russian Federation, then he not only has the right, but is also obliged to apply a special regime in the form of UTII in relation to this type of activity. At the same time, payers of this tax can carry out other types of activities that are not subject to this special taxation system.

For example, an economic entity, along with retail trade, subject to UTII, has the right to engage in other trading activities, applying to it the general tax regime or simplified tax system. The rules that a taxpayer must comply with when “combining” various types of activities are defined in paragraphs 6 and 7 of Art. 346.26 Tax Code of the Russian Federation.

We will consider the remaining issues primarily in terms of the application of a special regime in the form of UTII.

2. As we have already noted, Art. 346.27 of the Tax Code of the Russian Federation defines activities for the sale and transfer of certain types of goods, which, for the purposes of applying the special taxation system under discussion, does not relate to retail trade. However, feed for farm animals does not belong to these types of goods.

Clause 3 of Art. 346.29 of the Tax Code of the Russian Federation establishes the physical indicators of types of entrepreneurial activities and their basic profitability. From this paragraph, in particular, it follows that the taxpayer must pay 4,500 rubles. per month for one employee, including an individual entrepreneur, when carrying out peddling (delivery) trade (with the exception of trade in excisable goods, medicines, products made of precious stones, weapons and ammunition for them, fur products and technically complex household appliances).

Having listed the specified goods in this provision, the legislator in this not entirely correct way, in particular, indicated that the retail sale of these goods is not an activity subject to UTII.

As you can see, feed for farm animals is not mentioned in the above list of products.

Based on the above provisions of Art. 346.26 and 346.27 of the Tax Code of the Russian Federation, we can conclude that the retail sale of these feeds, including distribution, is an activity subject to UTII.

REFERENCE

According to Art. 346.27 of the Tax Code of the Russian Federation, delivery trade is retail trade carried out outside a stationary retail network using specialized or specially equipped vehicles for trade, as well as mobile equipment used only with the vehicle. This type of activity includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine.

As practice shows, tax authorities have made attempts to prove the non-compliance of the activities of business entities with the conditions established by Chapter. 26.3 of the Tax Code of the Russian Federation, due to the fact that the type of goods sold, in the opinion of tax authorities, does not indicate a non-commercial purpose for their acquisition.

Thus, from the Resolution of the Federal Antimonopoly Service of the Central District dated March 19, 2008 No. A09-4505/07-24, it follows that the inspectorate considered the application of a special regime in the form of UTII by an individual entrepreneur who sold timber to be unjustified. At the same time, the Federal Tax Service indicated that retail trade in these goods does not relate to activities subject to a single tax on imputed income. Recognizing the inspection's decision as unfounded, the court, in particular, drew attention to the fact that federal and regional legislation does not contain a ban on the use of the discussed special regime for the type of activity “timber trade.”

It also follows from arbitration practice that tax authorities often establish the commercial use of goods purchased from retailers. Inspections use this circumstance as a pretext to recognize the groundlessness of the use by business entities of a special regime in the form of UTII in relation to individual transactions.

However, the legislation on taxes and fees does not provide for the obligation of the seller, when selling goods, to establish the purposes of acquisition and their actual use by buyers in the future. This, in particular, is noted in the Resolution of the Federal Antimonopoly Service of the North Caucasus District dated August 24, 2006 No. F08-3796/2006-1637A.

The tax authority may also indicate the commercial nature of such a product, such as feed for farm animals, which excludes the possibility of using this product for purposes not related to business activities. In this case, you should refer to the provisions of the Federal Law of July 7, 2003 No. 112-FZ “On Personal Subsidiary Farming”.

According to Art. 2 of this legal act, personal subsidiary farming is a form of non-entrepreneurial activity for the production and processing of agricultural products. At the same time, the sale of produced and processed products by citizens running such businesses is not a business activity. And from Art. 6 of this Law it follows that, in particular, farm animals are used for personal farming.

Consequently, the above goods may be purchased for purposes unrelated to business. And the seller, as already stated, is not obliged to monitor its further use.

Thus, it is possible to sell feed for farm animals at retail during delivery trade. Moreover, this type of activity is subject to UTII taxation.

In this case, it is advisable to provide an unofficial explanation from a specialist from the Ministry of Finance of the Russian Federation, who responded on February 26, 2008 to the question of a UTII payer who trades using auto shops on leased areas. The organization asks which indicator of basic profitability should be used when calculating this tax: “trading place” or “number of employees”?

Based on the provisions of Art. 346.26, 346.27 and 346.29 of the Tax Code of the Russian Federation, it was clarified that a taxpayer carrying out the specified activity must use the physical indicator “number of employees, including individual entrepreneurs”.

In the same consultation, a specialist from the Ministry of Finance of the Russian Federation answered the question about the procedure for registering a UTII payer if the land plots on which auto shops are located are located in different areas under the jurisdiction of different inspections, but in the same municipality.

According to the official, these taxpayers must submit (send by mail with acknowledgment of receipt) the relevant applications to the tax authorities at the place of business activity subject to UTII no later than 5 days from the start of business activity. At the same time, registration of the payer of this tax, carrying out business activities in the territory of several districts of federal cities of Moscow and St. Petersburg or city districts, on the territory of which different Federal Tax Service Inspectors operate, is carried out in the inspectorate, in the jurisdiction of which the place of activity indicated first is located. in the application for registration.

Similar explanations are contained in the earlier Letter of the Ministry of Finance of the Russian Federation dated February 6, 2008 No. 03-11-05/23. The difference is that in this case the question does not talk about the land plots on which car shops are located, but about the locations of such retail outlets. In addition, this Letter notes that registration of a UTII payer engaged in delivery trade is carried out with the tax authority at its location (place of residence of an individual entrepreneur).

It can be assumed that the financial department had in mind the need to register a business entity not only as a UTII payer with the inspectorate at the place of activity indicated first in the corresponding application, but also as a taxpayer as such with the Federal Tax Service at its location (place of residence).

And in conclusion, the Ministry of Finance of the Russian Federation indicates that such business entities registered as payers of a single tax on imputed income are subject to transfer to payment of the tax under discussion in relation to income received from distribution trade, regardless of the territory where this activity is carried out.

3. The current legislation, although it applies the concept of “wholesale trade,” does not define it. Therefore, let us turn to the by-law document.

REFERENCE

According to GOST R 51303-99 “Trade. Terms and definitions”, which is a by-law, wholesale trade is the trade in goods with their subsequent resale or professional use. It should be noted that according to Art. 46 of the Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation” from July 1, 2003, pending the entry into force of the relevant technical regulations, the requirements established by the current national standards are subject to mandatory execution only for the purposes of technical regulation.

This type of trade is usually associated with a supply agreement.

Let us remind you that according to Art. 506 of the Civil Code of the Russian Federation, under a supply contract, a supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or other purposes not related to personal, family, home and other similar use.

It is traditionally believed that a characteristic feature of wholesale trade is the sale of large quantities of goods to one buyer. And with the so-called small wholesale trade, the volume of goods sold “in one hand” is somewhat smaller.

At the same time, it should be noted that the above provisions of the Civil Code of the Russian Federation and GOST do not identify the volume of goods sold to one buyer as a sign of the type of trade being discussed.

Art. does not highlight such a feature either. 492 of the Civil Code of the Russian Federation, according to which, under a retail purchase and sale agreement, a seller engaged in business activities of selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities.

Consequently, classifying a type of trade as retail or wholesale (small wholesale) depends not on the quantity of goods sold to the buyer, but on the purpose of its acquisition. At the same time, the above provision of Art. 492 of the Civil Code of the Russian Federation allows us to conclude that the buyer, purchasing goods specifically under a retail purchase and sale agreement, thereby declares his intention to use this product for purposes not related to business activities.

Let us remind you that according to Art. 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or a retail purchase and sale agreement, including the terms of forms or other standard forms to which the buyer subscribes, this agreement is considered concluded in the proper form from the moment the seller issues a cash receipt or sales receipt or other document to the buyer confirming payment for the goods.

Thus, if a product is sold to a buyer under a retail purchase and sale agreement, then its quantity cannot be the basis for classifying this transaction as wholesale (small wholesale) trade, including for the purpose of applying a special regime in the form of UTII.

However, it should be noted that an agreement formally formalized as a retail purchase and sale agreement may not be recognized as such if there are documents indicating the commercial purpose of purchasing the goods.

ARBITRATION PRACTICE

From the Resolution of the Federal Antimonopoly Service of the Ural District dated June 27, 2007 No. Ф09-4812/07-С3, it follows that an individual entrepreneur sold office supplies to entrepreneurs and legal entities. The current norms of Ch. 26.3 of the Tax Code of the Russian Federation allows activities to be classified as retail trade, regardless of the status of the buyer and the form of payment, provided that the sale of goods is carried out on the basis of retail sales contracts. The inspectorate, having considered that the taxpayer is a retail seller and should apply a special regime in the form of UTII, and not the general taxation regime, brought him to justice under Art. 119 and 122 of the Tax Code of the Russian Federation with the accrual of this tax, fines and penalties.

The court found that when selling goods, invoices were drawn up with VAT included. This circumstance served as the basis for the conclusion that in the period under review, the business entity carried out wholesale and small-scale wholesale sales of stationery for use in business activities. Therefore, he did not have to pay UTII. The decision of the Federal Tax Service was declared invalid.

4. The goods purchased by the buyer may be delivered to the buyer by the seller himself or at his expense, both during the execution of the supply contract and during the execution of the retail purchase and sale agreement.

From Art. 510 of the Civil Code of the Russian Federation it follows that the delivery of goods is carried out by the supplier by shipping them using transport provided for in the supply contract and on the conditions specified therein. Moreover, such an agreement may provide for the receipt of goods by the buyer at the location of the supplier (selection of goods).

And according to Art. 499 of the Civil Code of the Russian Federation, if a retail purchase and sale agreement is concluded with the condition of delivery of goods to the buyer, the seller is obliged to deliver the goods within a specified period of time to the place specified by the buyer, and if the place of delivery is not specified - to the place of residence of the citizen or the location of the legal entity, who are buyers.

As you can see, when a product is supplied, its delivery must, as a rule, be carried out by the supplier. At the same time, the retailer is obliged to deliver the goods only if the corresponding condition is contained in the contract.

Legal relations regarding transportation are regulated by the norms of a separate chapter of the Civil Code of the Russian Federation. So, from Art. 785 of the Civil Code of the Russian Federation it follows that under a contract for the carriage of goods, the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and hand it over to an authorized person (recipient), and the sender must pay the established fee for this. The conclusion of such an agreement is confirmed by the preparation and issuance to the sender of a waybill (bill of lading or other document for the cargo provided for by the relevant transport charter or code).

The above provisions allow us to conclude that if the delivery of goods is carried out on the basis of a supply agreement or a retail purchase and sale agreement, and the items being delivered are considered precisely as goods, and not as cargo, then in this case there is no transportation relationship between the parties.

According to sub. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation, one of the types of entrepreneurial activity subject to UTII is the provision of motor transport services for the transportation of goods carried out by organizations and individual entrepreneurs who have, by right of ownership or other right (use, possession and (or) disposal), no more than 20 vehicles intended to provide such services.

From the content of this subparagraph it follows that in this case we are talking about activities based on a contract of carriage. If a business entity delivers goods to the buyer in accordance with a supply agreement or a retail purchase and sale agreement, then such activity (or rather, the actions of the seller to fulfill his obligations) is not subject to UTII on the basis of subsection. 5 p. 2 art. 346.26 Tax Code of the Russian Federation.

Is it possible for a situation in which the supplier (seller) can act as a carrier in relation to the buyer? If this possibility is allowed, then in this case the contract of carriage must be drawn up with the documents specified in the above provision of Art. 785 of the Civil Code of the Russian Federation. At the same time, it should follow from the supply agreement (retail purchase and sale agreement) that the supplier (buyer) is not obliged to deliver goods to the buyer under such agreements. Only then can we talk about independent activities provided for in subsection. 5 p. 2 art. 346.26 of the Tax Code of the Russian Federation, subject to other necessary conditions.

REFERENCE

Here is the opinion of the Ministry of Finance of the Russian Federation on this issue, set out in Letter No. 03-11-04/3/33 dated January 31, 2008.

If the contract for the supply of goods also provides for their delivery to the buyer, and the cost of delivery is included in the cost of the goods sold, then in this case the organization is not recognized as a payer of UTII in relation to business activities related to the provision of motor transport services for the transportation of goods.

When in the concluded agreement the cost of delivering goods to the buyer is allocated separately and is not included in the cost of products sold, and also if payment for delivery is carried out under a separate agreement for a separate fee, then the activity of providing such services is recognized as an independent type of business activity and is subject to the tax under discussion subject to the restrictions established by sub. 5 p. 2 art. 346.26 Tax Code of the Russian Federation.

So, the Ministry of Finance of the Russian Federation believes that the circumstance of charging a separate payment for the delivery of goods is decisive. From the Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District No. A29-2423/2007 dated February 21, 2008, it follows that this is exactly what the inspectorate thought when holding the OJSC liable for failure to pay UTII with the accrual of this tax and penalties. The court did not agree with this opinion, pointing out, in particular, the following.

The company delivered its own meat products to the procurer under the contract for agricultural products. A separate contract for the carriage of this product was not concluded. From Art. 785 of the Civil Code of the Russian Federation it follows that the provision of goods transportation services presupposes the presence of a shipper and a carrier. Delivery of own products does not fall under the concept of “contract for the carriage of goods” established by civil law.

The Federal Tax Service, contrary to Art. 65 of the Arbitration Procedure Code of the Russian Federation did not provide the court with evidence of the provision of cargo transportation services by the company. Therefore, the type of activity carried out by the taxpayer for the delivery of goods is not subject to UTII taxation.

In this case, the court, in particular, pointed out the peculiarity of the legal relationship: delivery by the manufacturer of its own products under a contract agreement.

REFERENCE

Contract is one of the types of purchase and sale. According to Art. 535 of the Civil Code of the Russian Federation, under a contract agreement, the producer undertakes to transfer the agricultural products grown (produced) by him to the procurer - the person purchasing such products for processing or sale.

We believe that the court's arguments, taking into account the conclusions we have made, are also applicable to the delivery of goods under supply and retail sales contracts. After all, the supplier (seller) is also the owner of the alienated products. At the same time, the carrier initially does not have any proprietary right to the cargo. This circumstance is an additional argument in favor of the conclusion that within the framework of a purchase and sale agreement of any kind, transportation relations are impossible. As the court correctly pointed out, the provision of transportation services presupposes the presence of a shipper and a carrier, which do not exist in this case. Accordingly, one cannot speak of the existence of a contract of carriage.

It also follows from the above that the conclusion by the seller, already as a carrier, of a separate contract of carriage is possible only in a situation in which the goods are sold (delivered) on an ex-works basis and the transfer of ownership of it is carried out already at the warehouse (territory) of the supplier. In this case, a separate contract for the carriage of the sold goods, which have already become “foreign” to the seller, is possible, which “reincarnates” into the carrier.

Taking into account the official position of the Ministry of Finance of the Russian Federation, it should be assumed that the tax authorities, when resolving this issue in the future, will continue to proceed from the condition that the supplier (seller) charges a separate fee for the delivery of goods contained in the supply agreement or retail purchase and sale agreement. Therefore, taxpayers who do not agree with this position will have to defend their position in court. At the same time, we note that arbitration practice on the issues raised is ambiguous.

Since from the information provided it is impossible to accurately determine the mechanism for concluding and executing by the seller a contract for the sale of goods with delivery, it is advisable to discuss Letter of the Ministry of Finance of the Russian Federation dated January 28, 2008 No. 03-11-04/3/23. In this Letter, the financial department provided clarification on the following situation, which is quite common at present.

The organization carries out activities in the trade of dry food and accessories for animals according to orders from the population, which are accepted by telephone by managers in the office. Delivery is free. The driver-cashier, who delivers goods to customers, receives money from them and punches checks. Does UTII apply to such activities?

Having cited certain provisions of Ch. 26.3 of the Tax Code of the Russian Federation, the Ministry of Finance of the Russian Federation noted that from January 1, 2008, in accordance with Art. 346.27 of this Code for the purposes of this chapter does not include retail trade, in particular, the sale of goods based on samples and catalogs outside a stationary retail network (including in the form of postal items (parcel trade), as well as through teleshopping and computer networks). Therefore, in the opinion of the financial department, the activity carried out in this case should be classified as a type of sales such as trade in goods based on samples and catalogs outside a stationary retail chain. Such activities are not subject to UTII, and the general taxation system or simplified tax system should be applied to it.

We probably have to agree with this position. We also note that the delivery of goods carried out by an organization in any case is not an independent type of activity (including for the purpose of paying UTII), since the goods are delivered by the seller under the purchase and sale agreement and free of charge.

A similar explanation was given by the Ministry of Finance of the Russian Federation in Letter No. 03-11-05/62 dated March 20, 2008 regarding business activities for the sale of bottled water on the basis of sales contracts in the buyer’s apartment or office. At the same time, in contrast to the previous Letter, attention was additionally drawn to the fact that in this case the sale of goods is carried out at the location of the buyer, and not at a stationary retail chain facility.

For these two situations, you need to pay attention to the following.

In our opinion, from the content of the discussed provision of Art. 346.27 of the Tax Code of the Russian Federation it follows that the decisive circumstance for inclusion for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation for the sale of goods according to samples and catalogs is the absence of direct contact between the buyer and the seller on the latter’s premises. If, along with the sale of goods by telephone or computer orders, sales are also carried out by concluding transactions on the premises of the seller with subsequent delivery of goods, then in relation to such transactions a special regime in the form of UTII should be applied, provided that this activity complies with other conditions provided for by the above chapter of the Tax Code of the Russian Federation .

What kind of trade cannot be considered delivery trade?

Now let’s look at the mistakes that will help you avoid problems with the law when determining the type of trade as delivery:

• trade cannot be considered delivery if you deliver the goods in accordance with a previously completed application or purchase and sale agreement;
• if your vehicle is not properly equipped, then trade from this vehicle also cannot be considered a delivery trade;
• if you trade from a tray, table, box, drawer, etc., i.e. Your trade equipment does not have the characteristics of a vehicle, then such trade cannot be considered delivery trade either.

Characteristics of trading operations

In peddling trade, the seller is in direct contact with the buyer. This type of trade includes trade from hands, trays, baskets and hand carts. This is stated in paragraph 18 of Article 346.27 of the Tax Code of the Russian Federation.

In distribution trade, goods are sold through specialized vehicles, as well as mobile equipment used only with transport. This type of trade includes trade using a car, a car shop, a car shop, a toner, a trailer, a mobile vending machine. This follows from paragraph 17 of Article 346.27 of the Tax Code of the Russian Federation.

Situation: are there any restrictions on the types of goods sold during delivery (distribution) trade for the purpose of applying UTII?

Yes, they do exist.

Despite the fact that Chapter 26.3 of the Tax Code of the Russian Federation does not establish such restrictions, when conducting retail trade outside of stationary retail facilities, the sale of:

• food products (except for ice cream, soft drinks, confectionery and bakery products in manufacturer's packaging);

• medicines;

• products made of precious metals and precious stones;

• weapons and ammunition for them;

• copies of audiovisual works and phonograms;

• programs for electronic computers and databases.

These restrictions are established by paragraph 4 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55.

Thus, peddling and delivery trade in these goods is prohibited and, therefore, as an independent type of activity cannot be transferred to UTII. This special regime can only be applied if such goods are sold through a stationary retail chain.

Is it possible to apply UTII for distribution trade?

According to the Tax Code of the Russian Federation, entrepreneurs engaged in delivery trade have the right to apply a single tax on imputed income (UTII). To do this, you must submit an application to the tax office at the location of the organization or at the place of residence of the individual entrepreneur within five days from the date of commencement of business. Within five days from the date of receipt of the application, the tax office issues a notice of registration as a single tax payer on imputed income.

Features of registering a cash register for mobile trading

When registering a cash register with the tax office, the address of the retail outlet where the device will be used in the future is usually indicated. With mobile trading, registering an online cash register locally is difficult due to the traveling nature of the activity. How to properly register a device with the Federal Tax Service in this case?

Registration of an online cash register for away trade takes place at the legal address of the entrepreneur or organization. When registering on the Federal Tax Service website, be sure to note the purpose of the cash register: mobile trading.

Registration of a cash register can be done in several ways:

• In the local department of the Federal Tax Service,
• On the Federal Tax Service website electronically,
• Through the cash service center.

The last two points will require an electronic signature if one is not available.

So, to register a cash register for outbound trading, you will need:

• Electronic signature,
• Cash register with fiscal storage,
• Agreement with OFD.

Calculation of UTII for distribution trade

When calculating UTII, a physical indicator is used - the number of employees, including the entrepreneur, which is 4,500 rubles for each employee. In addition to the physical indicator, the following coefficients are used:

• K1 – deflator coefficient
• K2 – correction factor

K1 for the next calendar year is established by the Ministry of Economic Development of the Russian Federation.

K2 is determined by municipalities for an indefinite period.

If local authorities do not apply a reduced tax rate, then the amount of UTII must be calculated at a rate of 15% .

So, to calculate UTII, first of all, we determine the tax base for the reporting quarter:

Having determined the tax base for UTII for the quarter, you can calculate the amount of UTII using the formula:

UTII = Tax base for UTII for the quarter * 15%

Example:

IP Ivanov I.I. trades seedlings from its own vehicle in Yekaterinburg. In the region, the UTII rate is 15%.

Let's determine the tax base for the quarter:

4500 rub/person*(1+1+1)*1.798*0.64 = 15534.72

Let's calculate the amount of UTII:

15534,72 * 15% = 2330,21

UTII for the 1st quarter is equal to 2330.21 rubles.

If during the specified period there were payments of hospital benefits and insurance premiums, then the amount of UTII can be reduced.

Obtaining a cash register registration card for outbound trading

Registration Card (KRU) is a document provided by the Federal Tax Service after checking the online cash register. Its issuance means permission to use the equipment to conduct commercial activities.

The CCP registration card for outbound trade contains the following information:

• date of state registration;
• number and model of the cash register device;
• installation location;
• name of the authority where the equipment is registered;
• type of activity, etc.

Receiving a card during online registration occurs in the taxpayer’s personal account.

To do this you need:

1. Go to the “Accounting” section.
2. Select from the list the online cash register for which you need a card and follow the link from the column opposite.
3. At the bottom of the page, click on “Download KRU”. The PDF file will automatically download to your computer. Print the document for presentation at the place of request.

If the state registration of the equipment took place at the department of the regulatory authority, the card is issued immediately along with the device previously provided for inspection. If the switchgear is damaged or lost, a duplicate is ordered from the inspectorate. When deregistering an online cash register, a corresponding note is made on the card.

You may be interested in: CCP registration

Common mistakes in maintaining UTII

Let's look at the most common mistakes in maintaining UTII.

How to work with an online cash register correctly

The methods of working with an Internet cash register are no different from working with a classic cash register . In terms of sales, everything is the same - you need to select a product from the list or scan the barcode with a scanner, press the “pay” button - and the purchase is made. There are slight differences in the production of shift reports. Now you don’t need to do it manually - the cash register itself will generate and print the document.

If the buyer requires an electronic version of the cash register receipt, then in the cash register menu you need to select the appropriate item. After this, the device will prompt you to enter the client’s phone number or email address. After payment, the document will be automatically sent to the specified contacts.

Using online cash registers

Online cash registers will soon occupy a significant place in the trade sector. The new cash register equipment will differ in that it will send online tax information about completed sales in real time. The online cash register does not require ECLZ or fiscal memory, but a fiscal storage device is required. A fiscal drive is a removable unit used to store, protect and transmit information to the Federal Tax Service. As the drive fills up, it must be replaced, as well as the online cash register. Each copy is registered electronically with the tax authority.

On-site online cash register and law

The installation of online cash registers for outbound trading is regulated by the legislation of the Russian Federation. The issue of regulation of this area is dealt with by Federal Law 54.

Outbound trade refers to trade outside of stationary points using vehicles, this can be:

• motor transport,
• auto shop,
• Trailers,
• auto shops, etc.

By and large, an online cash register is necessary for outbound trading. Let's consider cases when you don't need to use a cash register.

When will the special regime be cancelled?

From July 1, 2020, all entrepreneurs engaged in delivery trade and falling under UTII will be required to start using online cash registers.

In order to start using the online cash register you need to:

• purchase cash register equipment;
• connect the cash register to the Internet;
• select a fiscal data operator and conclude an agreement (indicate the operator’s IP at the checkout);
• register an online cash register with the tax office and receive an online registration card;
• start using it!

For non-compliance with the law and the lack of an online cash register, significant fines are provided (for legal entities at least 30,000 rubles, for individuals at least 10,000 rubles).

Working without a cash register when trading outside

Features of using online cash registers in the market

When trading on the market, an online cash register is needed (in relation to retail outlets); it is not needed only in the case of trading in car shops or tents.

However, even if you carry out outbound trading, a cash register may be needed if you trade certain groups of goods:

• Carpets, leather goods,
• Clothing (except underwear, socks, stockings),
• Cleaning agents, detergents and other household products,
• Medicines,
• Products made of rubber, plastic, plastics,
• Sports goods,
• Music products,
• Mineral construction products,
• Electronics and household appliances,
• Orthopedic goods,
• Furniture products.

Thus, a mobile cash register is necessary in most cases, even when trading at the market.