The taxation system in the form of a single tax on imputed income for certain types of activities is established by Chapter. 26.3 Article 346.26 of the Tax Code of the Russian Federation, but is put into effect by regulatory legal acts of municipal districts, city districts, as well as by the laws of federal cities of Moscow, St. Petersburg and Sevastopol.
UTII (single tax on imputed income) can only be applied to certain types of business activities. You will learn about what types of UTII activities exist in 2020 from our publication today.
The Tax Code of the Russian Federation defines a clear list of types of activities for which UTII can be applied.
Types of UTII activities in 2020
- domestic services;
- veterinary services;
- repair, maintenance and washing services for motor vehicles;
- services for the provision of temporary possession of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots, except for fine parking lots;
- motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who own or lease, but not more than 20 vehicles;
- retail trade, which is carried out in stores and pavilions, the area of the sales area, which should not exceed 150 square meters
- retail trade carried out by objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
- catering services, if the area of the hall in which visitors are served does not exceed 150 square seats (the area of auxiliary premises is not included in this limitation)
- catering services provided through catering facilities that do not have a hall for serving visitors;
- distribution of outdoor advertising using advertising structures;
- advertising using the external and internal surfaces of vehicles;
- services for temporary accommodation and residence by organizations and entrepreneurs using in each facility providing these services a total area of premises for temporary accommodation and residence of no more than 500 square meters (hotels, etc.);
- provision of rental of retail space located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;
- provision of land plots for lease for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.
Features of choosing the type of activity
When registering, there are no restrictions on the number of specified types of activities, i.e. you can indicate any number of types of activities. The main type of activity will be the one you indicate first in the completed registration form, the remaining types will be additional. You can add or remove the necessary types of activities at any time by submitting an application to the tax office.
In addition to the name of the activity, you need to write down its code.
New classifier of OKVED-2 codes from 2020
You can select codes as follows: select the required section and subsection based on the description, and select the necessary ones in the subsection based on the detailed description of the types of activities. We only use codes containing 4 characters or more; codes with two and three characters cannot be used in applications.
We recommend reading: Maternity capital in 2020 in Bashkiria
The new classifier of OKVED-2 codes from 2020 is an All-Russian classifier of types of economic activities, used to determine the codes indicated when registering LLCs and individual entrepreneurs, and is also used when changing the types of activities of companies. The classifier with decoding and detailed description of each code contains all changes and additions for 2020.
OKVED codes of types of entrepreneurial activity UTII
Domestic services
74.81. Photo services. 93.01. Washing and dry cleaning 93.02. Services of hairdressing and beauty salons 93.04. Wellness activities, saunas, solariums, massage 93.05. Dating service activities
Vehicle Maintenance
50.20. Maintenance and repair of vehicles 50.40.4. Motorcycle maintenance and repair
Jewelry and watch workshops
52.74. Watch and jewelry repair
Taxi transport transportation
63.11. Transport handling of cargo 63.21.2. Other auxiliary activities of motor transport 63.40. Cargo transportation organization
Repair shops
52.71. Repair of shoes and other leather goods 52.72. Repair of electrical and household products 52.72.1. Repair of audio and video equipment, televisions 52.74. Repair of items for personal use
Plumbers services
45.33. Plumbing work
Electrician services
45.31. Electrical installation work
Rental services
55.23.3. Renting rooms 55.23.5. Services for renting out other places of temporary residence
Apartment renovation services
45.41. Plastering works 45.42. Joinery and carpentry work 45.43. Floor coverings and wall finishing 45.44.1. Glass work 45.44.2. Painting works
Clearing services
74.70.1. Cleaning of apartments and non-residential premises
Recruitment agencies
74.50.1. Services for hiring employees 74.50.2. Recruitment
Advertising agency
74.40. Advertising services
Real estate agency
7.11. Preparation of documents for the sale of apartments and buildings 70.12.1. Purchase and sale of apartments and buildings 70.12.2. Purchase and sale of non-residential areas 70.12.3. Purchase and sale of land plots 70.20.1. Renting residential premises 70.20.2. Renting non-residential premises
Veterinary services
85.20. Activities of veterinarians
Pharmacies
52.31. Retail trade in medicines, as well as their manufacture 52.32. Retail trade of medical goods and orthopedic products
Catering
55.30. Activities of restaurants 55.40. Activities of bars 55.51. Canteen activities
Retail
52.21. Retail trade in vegetables and fruits 52.22. Retail trade in meat products, canned meat, meat 52.23. Retail trade in seafood, fish 52.24. Retail trade in bakery products, bread, confectionery 52.25. Retail trade of alcohol and other beverages 52.26. Retail trade in tobacco 52.27.11. Retail trade in milk and milk products 52.27.12. Retail trade in eggs 52.27.2. Retail trade in oils and fats 52.27.3. Retail trade of cereals, canned vegetables, sugar, salt, tea, pasta 52.33. Retail trade in cosmetics and perfumes 50.30. Trade in automobile spare parts 50.40.2. Retail trade in spare parts for motorcycles 50.50. Retail trade in oils 52.41. Retail trade of textile and haberdashery goods 52.44.4. Retail trade of fabrics and tulle 52.42. Retail trade in clothing 52.43. Retail trade of footwear and leather goods 52.44. Retail trade of furniture and household goods 52.48.1. Retail trade of office furniture and office equipment 52.48.11. Retail trade of office furniture 52.48.31. Retail trade in household chemicals, synthetic detergents, wallpaper 52.48.32. Retail trade in flowers, seeds, fertilizers 52.48.33. Retail trade of pets and food 52.46. Retail trade in hardware, paint and varnish materials and glazing materials 52.48.12. Retail trade of office machines and equipment 52.48.13. Retail trade in computers, software and peripheral devices 52.45.4. Retail trade in technical media 52.44.6. Retail trade of household appliances 52.45. Retail trade in household electrical goods, video-audio equipment, television equipment 52.48.14. Retail trade in cameras and other precision devices 52.48.15. Retail trade in telecommunication equipment 52.47.1. Retail trade in books 52.47.2. Retail trade of printed materials 52.47.3. Retail trade in notebooks and stationery 52.46.5. Retail trade of sanitary equipment
Ban on the sale of labeled goods in 2020
In 2020, the Ministry of Finance plans to introduce a ban on the sale of labeled goods when carrying out business activities on UTII. Products subject to mandatory labeling are approved by Order of the Government of the Russian Federation No. 792-r dated April 28, 2018. Moreover, mandatory labeling of goods was planned to be carried out in several stages, starting from July 1, 2020:
1. From July 1, 2020, tobacco products must be labeled. From July 1, 2020, it will no longer be possible to sell unlabeled products. 2. From July 1, 2019, participants in the footwear trade must register in the system, submit applications for code emission registrars and begin marking balances according to a simplified scheme. By February 1, 2020, all participants in the shoe market must master the new procedure. From this moment on, the circulation of unlabeled products will be stopped. 3. From December 1, 2020, product labeling requirements will apply to the following types of consumer goods:
- perfumes and eau de toilette;
- new pneumatic rubber tires and tires;
- clothing made from genuine or composite leather;
- work clothes;
- women's or girls' blouses, knitted blouses and blouses, machine or hand knitted;
- outerwear (coats, short coats, capes, raincoats, jackets, windbreakers, windbreakers and similar products);
- bed, table, toilet and kitchen linen;
- cameras (except film cameras), photo flashes and flash lamps.
And now the main unpleasant news - the President signed Federal Law No. 325-FZ dated September 29, 2019, which supplements Articles 346.27 and 346.43 of the Tax Code of the Russian Federation with new norms, according to which retail trade for the purposes of applying UTII and PSN does not include the sale of three groups of goods subject to mandatory marking:
- medicines for which mandatory labeling is established by Federal Law No. 61-FZ dated April 12, 2010;
- footwear products, the mandatory labeling of which is established by Decree of the Government of the Russian Federation dated April 28, 2018 No. 792-r;
- items of clothing, clothing accessories and other products made of natural fur, the mandatory labeling of which is established by Decree of the Government of the Russian Federation of August 11, 2016 No. 787.
In fact, this means that the use of UTII and PSN is prohibited when selling these labeled goods from January 1, 2020.
Therefore, be careful when choosing a taxation system for 2020 when planning to trade goods that will need to be labeled. The fact is that separate accounting for goods at one retail outlet is impossible in this case. Let's say you left the sale of bags on UTII, and transferred the sale of shoes to the simplified tax system. According to the above law, if tax authorities detect at least one sale of goods subject to labeling, this will lead to the immediate loss of the right to apply UTII.
For individual entrepreneurs on UTII, the introduction of mandatory labeling for a number of goods will mean that as soon as the deadline for introducing labeling for a product that the individual entrepreneur sells on UTII comes, the entrepreneur will be required to switch to a different taxation regime.
The article was updated in accordance with current legislation 10/11/2019
This might also be useful:
- Codes of types of entrepreneurial activity UTII
- Retail trade on UTII in 2020
- Calculation of UTII for less than a month in 2020
- Coefficients K1 and K2 UTII for 2020
- Changes in UTII for individual entrepreneurs in 2020
- UTII for individual entrepreneurs in 2020
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Which Okveds are covered by the UTII 2020
- Subjects of taxation who do not employ hired workers in their business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
- The above innovation entailed a second change – a change in the declaration form.
- The K1 coefficient remained the same. Same as in 2020.
- Another question that concerns entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. faces in 2020. As stated in the Tax Code article number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or bank transfer. This item has not changed.
Based on paragraph 4 of Article 346.26 and paragraph 7 of Article 378.2 of the Tax Code of Russia, all UTII payers - owners of real estate whose base value is taken into account as cadastral value - must pay property tax to the Russian treasury.
https://youtu.be/2WC2CDsl4BQ
Comments
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Ekaterina 02/17/2017 at 18:18 # Reply
Catherine
Funeral services OKVED 96.03 does not qualify for UTII?
Natalia 02/18/2017 at 11:15 am # Reply
Ekaterina, good afternoon. There is an explanation on this matter in the letter of the Ministry of Finance dated March 24, 2014 N 03-11-06/3/12711, quote: “Funeral services provided under a household contract with individuals for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation are recognized as household services and are subject to taxation in the form of a single tax on imputed income for certain types of activities.” You need to enter into a contract agreement with customers so that the Federal Tax Service does not have any claims regarding the use of UTII when providing funeral services.
Ekaterina 02/18/2017 at 15:07 # Reply
Thanks for the answer. Please tell me, if I enter 96.03 OKVED in form 11001, and additional OKVED 23.70.2, will they accept my application to switch to UTII?
Natalia 02/18/2017 at 15:49 # Reply
Form 11001 is for registering an LLC. 96.03 Organization of funerals and provision of related services Includes: • burial and cremation of human and animal corpses and related activities: preparation of the deceased for burial or cremation and embalming, undertaker services; • providing funeral or cremation services; • rental of equipped space in the ritual hall; • rental or sale of burial places; • maintenance of graves and mausoleums; • construction of crypts and memorial complexes; • production of mourning wreaths, artificial flowers, garlands, etc.; • carving bas-reliefs, making graphic portraits on monuments, sculptural works, etc., making inscriptions 23.70.2 Cutting, processing and finishing of stone for monuments In the Order of the Government of the Russian Federation of November 24, 2016 N 2496-р <On approval of activity codes in accordance with the All-Russian Classifier of Economic Activities Related to Household Services, both of these codes are indicated: 96.03 and 23.70.02. Since they relate to household services, UTII can be applied.
Alina 03/06/2017 at 07:06 pm # Reply
Please tell me whether the activity of trading virtual goods via the Internet, or the provision of rental services for virtual goods, can be classified as UTII?
Natalia 03/06/2017 at 21:32 # Reply
Alina, good evening. UTII for online trading can only be used if simultaneous trading is carried out via the Internet and through a stationary trading network. An online store that operates separately from a stationary retail chain and uses only the Internet for trading is not entitled to apply UTII. A similar condition applies to renting goods via the Internet.
Hornet 03/09/2017 at 01:03 pm # Reply
Please tell me what OKVED code I need for the retail trade of spare parts for mobile devices?
Natalia 03/09/2017 at 01:21 pm # Reply
Good afternoon. OKVED code for your activity in the case of trade in a store 47.78.9 Retail trade in non-food products, not included in other groups, in specialized stores If trade takes place in a tent: 47.89.1 Retail trade in non-stationary retail facilities in other goods If the tent is installed in the market : 47.89.2 Retail trade in markets of other goods
Ildar Safin 04/05/2017 at 14:59 # Reply
Hello. Please tell me how to draw up purchase and sale agreements for trans. funds, registration and deregistration of trans. funds. what mode and OKVED code is used. Thanks in advance.
Natalia 04/05/2017 at 17:07 # Reply
Ildar, good afternoon. You are probably planning to provide intermediary services for the preparation of contracts, registration and deregistration of vehicles. In this case, OKVED: 69.10 Activities in the field of law Tax regime of the simplified tax system.
Vera 04/19/2017 at 03:36 pm # Reply
Good afternoon. Can you please tell me whether hairdressing services for animals (grooming salons) and dog training services can be classified as UTII? Thanks in advance
Natalia 04/19/2017 at 05:22 pm # Reply
Vera, good afternoon. In the list of types of activities permitted for use under UTII, there is a type of activity - hairdressing salons are not included in this list. But it is also not specified that hairdressing services are for people, therefore, since there is a general type of activity - hairdressing services, it does not matter who they are provided to - people or dogs. After all, dogs have owners, therefore, a person will pay for the service, so this type of activity is applicable to UTII. This service is provided to the public. The calculation of the tax depends on the physical indicator - the number of employees employed in this field of activity. This fact is confirmed by letter from the Ministry of Finance of the Russian Federation dated February 28, 2013 No. 03-11-11/84. Now regarding dog training. In the Tax Code of the Russian Federation, in Chapter 26.3, Article 346.26, paragraph 2, in the list of types of activities permitted for the use of UTII, in paragraph 1, the type of activity is indicated - household services. By Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r, it is determined that household services include, among others: Provision of other personal services not included in other groups - pet care services, such as keeping and training. Therefore, UTII is applicable for this type of activity.
Vitaly 05/19/2017 at 11:37 # Reply
Please tell me!
There is a stall that sells baked goods and drinks, I don’t bake or make anything myself, which OKVED should I choose to have UTII? Thank you in advance.
Natalia 05/20/2017 at 09:11 pm # Reply
Vitaly, good evening. OKVED for your type of activity with the possibility of using UTII: 47.24.1 Retail trade in bread and bakery products in specialized stores 47.24.21 Retail trade in flour confectionery products in specialized stores 47.25.2 Retail trade in soft drinks in specialized stores
Vitaly 05/21/2017 at 07:42 # Reply
Do you think this will fit? "OKVED 56.10.21" - Activities of public catering establishments with take-out service
Natalia 05/21/2017 at 12:52 # Reply
Vitaly, good afternoon. OKVED code 56.10.21 is suitable for your activity if you bake and sell baked goods, but if you only resell it, then the above OKVED code will not correspond to your activity. To calculate UTII in the case of using OKVED 56.10.21, the number of employees must be used as a physical indicator (as for the activities of public catering organizations without service halls).
Vitaly 05/21/2017 at 17:04 # Reply
and if you choose these...? and then there’s something all specialized =) OKVED on 47 “Retail trade, except trade in motor vehicles and motorcycles” 47.8 Retail trade in non-stationary retail facilities and markets This group includes: - retail trade in a wide range of new or used goods, usually carried out along roads or with placement in specially designated places (kiosks, tents, auto stores, vans, auto shops, tank trucks, etc. and in markets)
Natalia 05/21/2017 at 17:55 # Reply
Code 47.8 must be decrypted to at least 4 digits. If we take code 47.81.1 Retail trade in non-stationary retail establishments in drinks and tobacco products, then there are only drinks and cigarettes. If you specify 47.81.2 Retail trade in food products, drinks and tobacco products in markets, then we mean trade in the market. If you trade on the market, you can indicate this code. The remaining codes 47.8 do not apply to food products.
Vitaly 05/21/2017 at 17:06 # Reply
My stall is less than 5 square meters...
Evgeniya 06/03/2017 at 08:18 # Reply
Hello!
Hello! Please tell me, do I have the opportunity to use UTII with the code according to OKVED 14.19.5, if I plan to produce thermal underwear to individual orders (in fact, just in small batches, but taking into account the number of the most popular sizes) and sell it through social networks and specialized fairs? I had a consultation with an accountant, she said that I could, and the contributions would be counted as part of the tax base, and if you pay social contributions and file a UTII return quarterly, you won’t have to pay tax at all. Tempting, of course. But for the second day now I have been looking for confirmation of this in various documents, but I cannot find it. I will be very grateful for the answer!
Natalia 06/05/2017 at 11:26 am # Reply
Evgenia, hello. Entrepreneurial activity in the field of retail sales of goods of own production (manufacturing) for the purpose of applying Ch. 26.3 of the Tax Code of the Russian Federation is not recognized as retail trade and is not transferred to the payment of a single tax on imputed income. You do not have the right to use UTII when trading goods of your own production, if we are not talking about production according to individual orders, but about production in small batches. When providing services to the population for the production of thermal underwear according to individual orders, you can use UTII. When selling goods not of your own production at fairs, you have the right to apply UTII. Your accountant correctly informed you about the reduction of UTII for insurance premiums. This is confirmed by Article 346.32. Tax Code of the Russian Federation Procedure and deadlines for paying a single tax. Clause 2 of this article states: “The amount of the single tax calculated for the tax period is reduced by the amount of: 1) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in a given tax period in accordance with the legislation of the Russian Federation.”
06/22/2017 at 00:30 # Reply
Good evening OKVED 95.29.43 is not subject to UTII?
ostapx1 06/22/2017 at 12:12 pm # Reply
Hello. OKVED code 95.29.43 Sharpening saws, drawing and other tools, knives, scissors, razors, skates, etc., according to the OKPD2 reference book, refers to household services. According to clause 2 of Article 346.26 of the Tax Code of the Russian Federation, UTII is applied to the provision of household services. From the above it follows that when using OKVED 95.29.43, the entrepreneur has the right to switch to the UTII system.
06/26/2017 at 10:14 am # Reply
OKVED for UTII
Good afternoon, when registering an LLC, can I switch to the UTII taxation regime if the main OKVED of the company is 56.10 (56.10.21 - Activities of public catering establishments with take-out service)? If not, will adding additional OKVEDs from the list above help (for example, 55.30 - Restaurant activities)?
06/26/2017 at 14:31 # Reply
When submitting documents for registration of an LLC, you have the right to submit an application for registration as a UTII payer. Code 56.10 is allowed for the use of UTII. Code of the type of business activity to indicate in the application 12 - Public catering through public catering facilities that do not have a service hall. visitors.
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Searching for companies on the Internet
Let's talk about how you can quickly order household services.
Read about nanny services. About the services of a cook -.
As mentioned earlier, sites on the Internet that offer household services to the public, a list of them, have an advantage not only in terms of screening out unscrupulous companies, but also a number of other positive features, namely:
Often, each such site has a classifier of household services to the population, which allows you to optimize the search as much as possible, according to: the city of provision; the assigned price for the work; the amount of work that a particular organization is ready to perform. This is not a complete list of search options that greatly simplify the selection process.
Some sites have the function of posting a review of a particular work. It is thanks to this function that household services on the site are much safer, because if the service is performed poorly, the customer will definitely warn other people about this.
Possibility of quick communication with the company whose activities you are interested in.
You can order the service without leaving your home, which is an important advantage for groups of people with disabilities.
No surprises. The advertisement contains a full description of the services and all the nuances associated with them. Therefore, not a single feature of the work will remain hidden from your attention, and you will be able to make an informed choice.
If we talk about the companies themselves that provide household services, then posting an ad on a website specialized for this is the most profitable way to advertise their activities. After all, the ad will be viewed and noticed by the target audience who really needs the provision of certain services.
This optimization is carried out due to the fact that you can specify in detail all the aspects and nuances of your services, and not waste time talking with someone for whom the service is not suitable for any criterion.
Therefore, sites of this type are the optimal solution both for search by the population and for advertising by the performer himself.
So, we can summarize the above information. It is best to order household services on specialized websites, because advertisements on them are posted with the most detailed information about the performing company.
https://youtu.be/q30EgQ5uLCE
Services under UTII
