Patent for catering services. Patent taxation system: catering services Catering services provided through the organization's facilities

Considering the activities of business entities providing services Catering, it is impossible not to dwell on a single tax on imputed income. The fact is that the activities of providing public catering services are subject to taxation by a single tax on imputed income for certain types of activities.

UTII is a special tax regime, which is governed by the provisions of Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities", which came into force on January 1, 2003. Until this moment, this tax regime also existed, however, it was regulated by the provisions of the Federal Law of July 31, 1998 No. 148-FZ “On a single tax on imputed income for certain types of activities”, the effect of which was canceled by chapter 26.3 of the Tax Code Russian Federation(hereinafter the Tax Code of the Russian Federation). That is, it is impossible to say that this tax regime is something new and unknown. Many organizations and private entrepreneurs whose activities fall under the “imputation” have been working on this taxation system for a long time.

We immediately note one feature that the application of this tax regime cannot be voluntary, that is, from the moment the subject of the federation introduces this tax on its territory, organizations and private entrepreneurs engaged in activities that fall under the "imputation" are transferred to the payment of UTII without fail .

In accordance with paragraph 2 of Article 346.26, the taxation system in the form of UTII can be applied (by decision) of a constituent entity of the Russian Federation in relation to the following types of activities:

8) provision of public catering services carried out through public catering facilities with an area of ​​\u200b\u200bthe hall for serving visitors not more than 150 square meters for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​​​a visitor service hall of more than 150 square meters for each public catering facility is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;

Article 346.27 of the Tax Code of the Russian Federation establishes that:

« public catering services - services for the manufacture 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.

A building (part of it) or a structure intended for the provision of public catering services, having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities. This category of catering facilities includes:

Restaurants;

Canteens;

Eateries.

Since Federal Law No. 101-FZ of July 21, 2005 “On Amendments to Chapters 26.2 and 26.3 of Part Two of the Tax Code of the Russian Federation and Certain legislative acts of the Russian Federation on taxes and fees, as well as on the invalidation of certain provisions of legislative acts of the Russian Federation ”(hereinafter - Law No. 101-FZ), expanded the list of types of business activities subject to single taxation, the same law also amended the Tax Code of the Russian Federation, which establishes the following physical indicators and basic profitability per month, characterizing a certain type of entrepreneurial activity:

The basic yield is adjusted (multiplied) in accordance with the Tax Code of the Russian Federation by the coefficients K1 and K2.

Adjusting coefficients of basic profitability show the degree of influence of one or another condition on the result of entrepreneurial activity subject to UTII.

The tax base, which is an indicator of imputed income for , is calculated by the formula:

IA \u003d DB x (N1 + N2 + N3) x K1 x K2, where:

VD - the amount of imputed income;

DB - the value of the base profitability per month for a certain type of entrepreneurial activity of the Tax Code of the Russian Federation);

N1, N2, N3 - physical indicators characterizing this type of activity in each month of the tax period (indicator for the first month of the quarter, the second month and the third month of the quarter);

K1, K2 - adjusting coefficients of basic profitability.

Please note that the amount of imputed income does not depend on the results of the taxpayer's activities.

« At the same time, in order to take into account the actual time period of entrepreneurial activity, the value of the correction coefficient K2, which takes into account the influence of these factors on the result of entrepreneurial activity, is determined as the ratio of the number of calendar days of entrepreneurial activity during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period ".

That is, since 2006, the basic profitability has not been adjusted by a correction factor that takes into account the totality of the peculiarities of doing business in various municipalities, features of the settlement or location, as well as the location within the settlement.

The changes introduced by paragraph 16 of Article 1 of Law No. 101-FZ also canceled the formula by which the coefficient K1 was calculated. In addition, since the adjusting coefficient of basic profitability K1 was determined depending on the cadastral value of land at the place of business by the taxpayer, and the land cadastre was not adopted, we recall that in 2005 the coefficient K1 was not applied (Federal Law of July 24, 2002 No. 104 -FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on the Recognition of Certain Acts of the Legislation of the Russian Federation on Taxes and Fees" (hereinafter Law No. 104-FZ)).

The object of taxation of insurance premiums and the basis for calculating insurance premiums are the object of taxation and the tax base for the UST, established by Chapter 24 of the Tax Code of the Russian Federation (clause 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation") .

The amount of the advance payment for insurance premiums payable for the current month is determined taking into account the amounts of advance payments paid earlier (paragraph 2 of Article 24 of the Law on Compulsory Pension Insurance).

The accrued amount of insurance premiums will be:

To finance the insurance part of the labor pension for a month will be 3,000 rubles (30,000 x 10%), for a quarter - 9,000 rubles (3,000 x 3 months);

To finance the funded part of the labor pension per month will be 1,200 rubles (30,000 rubles x 4%), per quarter - 3,600 rubles (1,200 x 3 months).

The total amount of insurance premiums accrued for the quarter will be 12,600 rubles (9,000 rubles + 3,600 rubles).

The amount of the benefit paid at the expense of the FSS of the Russian Federation is reflected in the accounting records in the debit of the account in correspondence with the credit of the account.

The remaining amount of the benefit paid at the expense of the organization (Article 2 of the Federal Law of December 31, 2002 No. 190-FZ "On the provision of benefits for compulsory social insurance of citizens working in organizations and individual entrepreneurs applying special tax regimes, and some other categories citizens"), on the basis of paragraphs 4, 5 PBU 10/99 is recognized as an expense for ordinary activities and is reflected in accounting on the credit of the account in this case in correspondence with the debit of the account.

In the table below, the following names of sub-accounts of the second order on the balance sheet are used:

69-1-1 "Calculations for social insurance in terms of temporary disability benefits";

69-2-1 "Insurance contributions for compulsory pension insurance to finance the insurance part of the labor pension";

69-2-2 "Insurance contributions for compulsory pension insurance to finance the funded part of the labor pension."

Also in the table, the following names of sub-accounts for the balance sheet are used:

68-1 "Personal income tax settlements";

68-2 "Calculations for UTII".

End of example.

It should be noted that an organization that decides to terminate activities subject to UTII in the middle of the month is obliged to calculate the tax for the entire month. This is stated in the Commentary to the letter of the Ministry of Finance of the Russian Federation dated August 19, 2004 No. 03-06-05-04 / 07 “On the payment of UTII upon termination of activity”: a quarter is recognized as a period for UTII. But the organization will calculate the amounts of UTII only for those months of the quarter in which the activity was directly carried out.

The tax period for the unified tax on imputed income in accordance with the Tax Code of the Russian Federation is a quarter.

The single tax rate according to the Tax Code of the Russian Federation is set at 15 percent of the amount of imputed income. That is, the size of the rate and the tax period remained the same.

UTII \u003d VD x 15: 100, where:

IA - imputed income for the quarter.

"one. The payment of the single tax is made by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period. article 346.32 of the Tax Code of the Russian Federation).

According to this paragraph, he first receives income, and then pays tax from this income. The amount of UTII payable is paid by the taxpayer based on the results of the I, II, III, IV quarter, respectively, until April 25, until July 25, until October 25, until January 25. The single tax is paid in cash or non-cash form.

During the year, the amount of insurance premiums in the form of a fixed payment is taken into account by individual entrepreneurs in those tax periods for a single tax in which they actually paid it. Such clarifications are set out in Letter No. 22-2-14 of the Ministry of Taxation of the Russian Federation dated March 2, 2004 / [email protected] Entrepreneurs who paid the amount of insurance premiums in the form of a fixed payment for the past year after December 31 of the past year are entitled to include the specified amount of insurance premiums in the UTII tax return for the fourth quarter of the past year. In addition, according to the clarifications, entrepreneurs have the right to clarify their tax obligations under the single tax for the specified tax period by submitting to the tax authority in the prescribed manner an updated tax return for the single tax.

Please note that Law No. 101-FZ made changes to the Tax Code of the Russian Federation, which somewhat worsen the position of the taxpayer, since 2006, paragraph 2 of this article has the following content:

"2. The amount of a single tax calculated for a tax period is reduced by taxpayers by the amount of insurance premiums for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to their employees employed in those areas of activity the taxpayer, for which a single tax is paid, as well as the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance, and the amount of temporary disability benefits paid to employees. At the same time, the amount of the single tax cannot be reduced by more than 50 percent.”

That is, the changes introduced by paragraph 17 of Article 1 of Law No. 101-FZ from January 1, 2006, simultaneously worsen the position of the taxpayer in two directions.

Firstly, in order to reduce the amount of tax, it is necessary that the amounts of insurance premiums for compulsory pension insurance were not just paid for a given period of time, but actually paid (transferred). In this case, the payment must coincide with the time period for which the tax is charged. In fact, this means that it is necessary to pay the entire amount of contributions ahead of schedule, and in the same tax period, if, for example, we pay insurance premiums for December wages in January, then we may not be confirmed by the reduction tax base. We repeat - when reducing the amount of tax (advance tax payments) by the amount of insurance premiums for compulsory pension insurance, the amount of contributions paid in the same period is taken, but within the limits of the amounts calculated in the same period.

Secondly, it is not known what the phrase “At the same time, the amount of tax (advanced tax payments) cannot be reduced by more than 50 percent” means. It is not known - fifty percent of what - the amount of tax, or the amount of tax reduction. That is, for example, if the taxpayer calculated the tax in the amount of 3,000 rubles, calculated insurance premiums and temporary disability benefits in the amount of 2,000 rubles, paid 1,600 rubles, then he has the right to reduce the tax amount either by 1,500 rubles (fifty percent of the tax amount) , or by 800 rubles (fifty percent of the paid tax reduction limit). The tax authorities, probably, at first, due to the inertia of thinking and the fact that in the sentence where there are words about 50% there is only the amount of tax, they will agree that this is fifty percent of the amount of tax. But then they can play on the irreducible contradiction and offer a fifty percent reduction in the tax reduction ceiling or fifty percent of the tax amount, whichever is more advantageous.

Thus, the declaration for the first quarter must be submitted to the tax authorities no later than April 20 (according to the results of the following tax periods during the year - no later than July 20, October 20 and January 20, respectively).

The declaration has continuous page numbering and consists of:

· title page;

Section 1 "The amount of a single tax on imputed income for certain types of activities payable to the budget";

Section 2 "Calculation of the single tax on imputed income for certain types of activities";

Section 2.1 "Calculation of the correction factor K1";

Section 3 "Calculation of the amount of a single tax on imputed income payable to the budget for the tax period".

Please note that section 2.1 of the declaration in 2005 to hand over to tax office is not necessary, since this section calculates the adjustment coefficient for the basic return K1, and in 2005, as was said, it is not applied.

Previously, taxpayers filled out a declaration approved by the Order of the Ministry of Taxes of Russia dated November 21, 2003 No. BG-3-22/648. The changes made to the single tax declaration by Order No. 96n mainly affected the title page. The new declaration differs slightly from the previous declaration:

1) on the title page, a quarter is indicated as the tax period and, therefore, the value 3 is indicated in the “Tax period” cell (in the previous form, options were offered: 1 - for a monthly report, 3 - for a quarterly declaration, 6 - for a semi-annual, 9 - for the form for 9 months, 0 - for annual accounts, 2 - for other);

2) the page for indicating information about the head, chief accountant and authorized representative who do not have a TIN was excluded from the title page (the title page now consists of 1 page);

3) a line appeared on the title page in which individual entrepreneurs indicate the main state registration number(OGRNIP);

4) the field for specifying the budget classification code in section 1 has been expanded to 20 characters;

5) in the section of the title page, where the signatures of responsible persons are affixed, confirming the accuracy of the information, there is no longer a line that was intended for the signature of an authorized representative. That is, the reliability of the information specified in the declaration can now be confirmed only by individual entrepreneurs;

6) the table of codes of types of entrepreneurial activity and values ​​of basic profitability per unit of physical indicator is supplemented with relevant data in relation to activities related to the provision of services for the storage of vehicles on paid parking lots.

In addition, starting with the calculations for the 1st quarter of 2005, in accordance with the Order of the Ministry of Finance of the Russian Federation dated February 17, 2005 No. 23n “On Amending Appendix No. 2 to the Instruction on the Procedure for Filling in a Tax Return for a Single Imputed Income Tax for Certain Types of Activities, approved By order of the Ministry of Finance of the Russian Federation dated November 1, 2004 No. 96n, the table of codes for types of business activities and values ​​of basic profitability per unit of physical indicator was supplemented with relevant data in relation to activities related to the distribution and (or) placement of printed and (or) printing outdoor advertising, distribution and (or) placement by means of illuminated and electronic displays of outdoor advertising.

The single tax amounts are credited to the accounts of the federal treasury bodies for their subsequent distribution to the budgets of all levels and the budgets of state off-budget funds in accordance with the budget legislation of the Russian Federation. Although Article 346.33 of the Tax Code of the Russian Federation refers to the treasury bodies, the mention of extra-budgetary funds seems to be very important, since this is what allows the taxpayer to demand from the Social Insurance Fund reimbursement of amounts paid to employees under sick leave, and other insurance payments.

On January 1, 2005, Article 48 of the RF BC became invalid in accordance with the Federal Law of August 20, 2004 No. 120-FZ “On Amendments to the Budget Code of the Russian Federation with regard to the regulation of interbudgetary relations”. In 2005, UTII must be credited to local budgets according to the standards established by the laws of the constituent entities of the Russian Federation (paragraph 2 of Article 2 of Law No. 120-FZ)).

For more information on the issues, features of accounting at public catering establishments, you can find in the book of CJSC "BKR-Intercom-Audit" " Catering».

Since 2013, a new chapter 26.5 "Patent taxation system" has been introduced into the Tax Code of the Russian Federation

Patent taxation system– is a Special Tax Regime for Individual Entrepreneurs, which provides for exemption from such taxes as:

• Personal income tax in part of entrepreneurial activity subject to a patent
• Tax on the property of individuals in terms of property used in activities that have passed under a patent
• VAT in relation to activities under a patent (subject to payment Value added tax on import operations, operations in accordance with a simple partnership agreement, as well as when performing the duty of a tax agent)
• Other special regimes are also being replaced, such as the simplified tax system and UTII in terms of the Patent

The patent system is applied to individual entrepreneurs working independently or with employees with an average number of no more than 15 people for the tax period (from 01/01/2014, the average number of employees is calculated according to the Guidelines approved by Rosstat Order N 428 of 10/28/2013). This takes into account both labor and civil law contracts. The number of 15 employees is taken into account for all types of activities of the entrepreneur (not only for the patent). Tax period - a year or other period for which a patent is issued.

Place of obtaining a patent

An application for a patent is submitted either to your tax office (where a citizen is registered as an individual entrepreneur), or to any tax office of another subject of the Russian Federation, where it is planned to conduct activities on the basis of PSN. A patent is valid only on the territory of the subject of the Russian Federation in which it was received. You can get several patents, as in one subject of the federation for different types activities, and in different entities with the same type of activity. For such a type of activity as cargo transportation, it is enough to obtain one patent (at the place of registration). According to the Ministry of Finance, in the regions along which transport routes pass and at delivery destinations, additional patents do not need to be purchased.

Application for a patent

Since 2014, the procedure for applying for a Patent has been clarified, except for filing 10 days before the start of activities subject to the Patent taxation system, the right to transfer from the moment of registration of a new entrepreneur has been added. Wherein, registration of an entrepreneur takes place simultaneously with the filing of an application for a patent. Thus, the term of a patent can begin within a month and be valid until the corresponding date of the last month of the patent. For example, if the Patent ends on December 20, last days year, a different system of taxation will apply. It follows from this that it is better to combine the Patent and the simplified tax system in order to reduce possible taxes and reporting.

Attention! on the 2018 year valid new form statements. New edition entered into force on September 29, 2017.

I post a link to the Consultant Plus, to check the relevance of the statements: in Consultant Plus.

The application form in 2014 was recommended, but since 2015 the application has been approved by the federal executive body authorized to control and supervise taxes and fees (FTS of Russia). A closed list of grounds for refusing to grant a patent is specified in paragraph 4 of Article 346.45 of the Tax Code of the Russian Federation.

Filling examples:

• Download example: for cargo transportation in the Moscow region (filling in for submission along with IP registration)
• Download example: Patent Application 2014 for cargo transportation in Moscow (filling in for submission along with IP registration)

I often come across such a case: when applying for a PSN, the tax authorities are asked to provide an additional lease agreement or other documents confirming the activities under the patent. This request is illegal, if you encounter this, demand an official refusal to accept the application, indicating the reasons with reference to the articles of the law. Should work.

Another example from personal practice: data on individual entrepreneurs from another region did not appear in the tax database, on this basis they did not want to accept the application) they asked to come later, in a week, etc. This, too, all the internal problems of the IFTS do not concern you. It is treated in the same way, require a written refusal.

Trucking Patent Tip:

When concluding contracts for cargo transportation services, do not include an expedition clause - this is a different activity and does not fall under a patent, with all the consequences (additional taxation under a different system, fines, penalties).

Tax rate for PSN

• 6% of potential income. The amount of tax does not depend on the amount of revenue or sales, but is calculated as the product of the amount of potential income from the law of the corresponding subject of the Russian Federation by the rate of 6%.
• 0% in relation to activities for which the so-called " tax holidays"

Patent issuance period

From the moment of filing the application, the tax office is obliged to issue a patent within 5 (five) days. Thus, the Patent should be in your hands approximately 5 days before the start of its validity. If an application for a patent was submitted along with documents for state registration of IP, then five days after the date of registration.

Patent duration

At his choice, the entrepreneur has the right to indicate in the application for a patent the period for which he wants to receive it. The maximum possible period is 12 months, the minimum possible period is one month. The time limit is the end of the calendar year, i.e. December 31 of each year is the last possible date for the validity of the Patent.

Registration with a Patent

What does the Law say about this: article 346.46. Accounting for taxpayers. Registration takes place on the basis of the same Application for a Patent, within the same 5 five days. You don't need to provide anything extra.

I came across such a case: when applying for a Patent outside the place of registration of an entrepreneur, the tax office was asked to first register, and then file an application after 5 days. I advised the client to demand a written refusal indicating such a requirement, and everything was quickly resolved.

Patent cost

The cost of patents depends on local laws. A new service for calculating the cost of a Patent on the website of the Federal tax service: patent cost calculation

Patent payment

Taking into account the changes made since 2015 to Article 346.51 of the Tax Code of the Russian Federation, payment is determined in the following order:

1. if the patent is obtained for a period of less than six months, the entire amount is paid in full before the expiration of the patent.
2. if the term of the patent is from six or more months to a year, then one third of the tax amount is paid within up to 90 calendar days from the beginning of the application of the patent taxation system, and the remaining part (in the amount of two thirds) before the expiration date of the patent.

Note: usually the procedure and amounts of tax payable are indicated by the tax authorities on reverse side a document confirming the right to apply a patent.

Note: since 2017, the clause depriving the right to apply the Patent in case of late payment of tax has been canceled.

Download details for paying for a patent in the Lyubertsy region: Receipt. You can pay at any branch of Sberbank of Russia or by payment order through the current account of the individual entrepreneur.

Patent and Insurance premiums

Under the Patent taxation system, there is no possibility to reduce the cost of the SIT by paid insurance premiums, both from employees and from the fixed contributions of the entrepreneur. This feature must be taken into account when comparing with other IP tax regimes. When combined with the Simplified Taxation System, the PSN does not restrict the right to reduce the tax on the simplified tax system by the amount of insurance premiums paid for an individual entrepreneur.

Patent and Trade Fee

Entrepreneurs applying the PST for activities subject to the Trade Duty in Moscow from July 01, 2015 will be exempt from paying the Trade Duty in respect of these types of business activities using the relevant movable or immovable property.

Reduced insurance premiums with a Patent

Installed federal law No. 212-FZ dated July 24, 2009 "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.
In Article 58 "Reduced rates of insurance premiums for certain categories of payers of insurance premiums in the transitional period 2011-2027", paragraph 14 provides for individual entrepreneurs applying SIT, ( with the exception of retail; catering services and rental of residential and non-residential premises), during 2014-2018 the following preferential rates of insurance premiums for employees:

• Pension Fund of the Russian Federation - 20.0 percent
• Social Insurance Fund of the Russian Federation - 0.0 percent
• Federal Compulsory Medical Insurance Fund - 0.0 percent.

Thus, for other types of activities, when applying a patent from an individual entrepreneur making payments and other remuneration individuals, the amount of insurance premiums from these payments is 20%.

An additional 1% of contributions from income exceeding 300,000 rubles must be calculated based on the amount of "potentially receivable income" specified in local laws. Actual revenue does not affect this type of contribution to the FIU if you apply only the Patent tax system.

Patent and Cashier

May not be used cash register. (So ​​far, the only tax regime for Moscow that allows you to work without a cash register, since UTII does not apply on the territory of the city of Moscow). The rule is valid until mid-2018. From now on, all entrepreneurs, even those using special regimes, will be required to use the new online cash registers. Even now, if the Patent is used for the provision of personal services, the same rule applies as for UTII, i.e. you need to apply either BSO - forms strict accountability or cash register.

Patent and settlements with legal entities

For the patent system, there is no difference in settlements with individuals or legal entities. Services, works and goods can be offered both to individuals and organizations.

Patent and USN

Maybe sharing these two special tax regimes. As well as combining with common system and ENVD. Since 2017, the procedure for switching to a different taxation regime has been clarified in case of loss of the right to apply the SIT. When combined with the simplified tax system, you can fly off the Patent only to Simplified. Thus, a legal incident was eliminated, in which an entrepreneur simultaneously found himself on two incompatible taxation regimes: OSNO and STS.

patent declaration

Not served.

Accounting

Not conducted.

tax accounting

A book of accounting for the income of an individual entrepreneur applying PSN is kept (it is kept for each patent separately, it is not submitted to the tax office and is not certified).

Restrictions on the Right to Assign and Use a Patent

Applies to Sole Proprietors only.
A closed list of activities prescribed in the Tax Code (may be supplemented by the laws of the Subjects of the Russian Federation).
The above types of activities cannot be used if they are carried out under a simple partnership agreement (agreement on joint activities) or an agreement trust management property.
Applicable for average population up to 15 employees.
The maximum annual income is not more than 60 million rubles for all types of entrepreneurial activities, for a patent and the simplified tax system.

Retail restrictions:

• Excisable goods (passenger cars; motorcycles with engine power over 112.5 kW 150 hp; gasoline; diesel fuel; engine oils for diesel and (or) carburetor (injection) engines);
• Food and beverages, including alcoholic beverages, both in the manufacturer's packaging and packaging, and without such packaging and packaging, if they are sold in bars, restaurants, cafes and other public catering facilities;
• Sale of gas, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type;
• Trade in goods according to samples and catalogs outside the stationary trading network(including in the form postal items(parcel trade), as well as through teleshops, telephone connection And computer networks);
• Transfer of medicines under preferential (free) prescriptions, as well as products of own production (manufacturing).

Letter from the Ministry of Finance No. 03-11-09/22399 dated May 13, 2014 provides clarifications on the application of PSN in the field of retail trade carried out through retail facilities located in shopping centers, shopping malls, administrative, industrial and educational, etc. buildings, on the territory of retail markets and fairs, as well as through the objects of a non-stationary trading network.
The letter determines that shopping malls and shopping centers in themselves are not objects of a stationary trading network. Consequently, retail trade in them cannot be transferred to the patent taxation system. However, retail trade through shops and pavilions located in shopping centers and shopping malls and through objects of a stationary trading network that do not have trading floors ( retail markets, fairs, kiosks, tents, vending machines), the concepts of which are given in paragraph 3 of Article 346.43 of the Code, the patent system of taxation may be applied.
Individual entrepreneurs trading through objects of a non-stationary trading network (boxes, containers and other similar objects of trade) located in buildings, structures and structures that are not named in paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation are not entitled to apply the patent taxation system.

This letter is mandatory for use by the tax authorities, so we advise you to pay attention to the name of the object of trade in your title documents (lease agreements).

Loss of the right to apply the Patent system

Let's list all the reasons in more detail:

1. (The item has been canceled since 2017.) If the terms for paying the Patent are violated.
2. If the annual sales proceeds are exceeded (no more than 60 million rubles). Income from patents and the simplified tax system is taken into account if the entrepreneur combines these regimes.
3. If the average number of IP employees is exceeded (no more than 15 people).

In case of loss of a patent, it can be restored only from the next year.

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Patent in the Moscow region data 2013, 2014, 2015, 2016 and new 2017

The cost of a patent, determined by legislators near Moscow, is divided depending on:

1. on the number (average number) of employees:
   • The least you will have to pay is an individual entrepreneur using PSN and working without employees - 12 528 rubles.
   • The next gradation is from 1 to 3 employees - here you have to pay from 21212 rubles(Excursion services) up to 60498 rubles(Chasing and engraving of jewelry and Making products of folk art crafts).
   • And the last level of the cost of the patent: from 4 to 15 employees inclusive. Tax starts from 35693 rub.(Ceremonial services) to 253888 rub.(Retail trade with a hall up to 50 sq.m.)
2. on the number of vehicles used for the transport of goods and passengers;
3. from the area of ​​residential and non-residential stock owned by an individual entrepreneur, intended for leasing (hiring).

For other types of activities, the annual cost of a patent can be calculated by multiplying the potential annual income by the tax rate - 6%

• Download the full text of Law N 164/2012-OZ as amended for 2017 " "(As amended by the Law of the Moscow Region of November 28, 2016 N 142/2016-OZ)
• Download the full text of Law N 164/2012-OZ as amended in 2015-2016" ON THE TERRITORY OF THE MOSCOW REGION"(as amended by the Law of the Moscow Region of November 26, 2014 N 153/2014-OZ)
• Download the full text of Law N 164/2012-OZ as amended in 2014" ABOUT THE PATENT SYSTEM OF TAXATION IN THE TERRITORY OF THE MOSCOW REGION"(As amended by the Law of the Moscow Region dated 02.10.2013 N 107/2013-OZ)
• Download the full text of Law N 164/2012-OZ as amended in 2013" ABOUT THE PATENT SYSTEM OF TAXATION IN THE TERRITORY OF THE MOSCOW REGION"

Examples:

Patent form for 2014 from the Lyubertsy tax office for retail trade up to three employees:

• IP patent sample- front side.
• IP patent sample- backside.

Patent form for 2014 from the Lyubertsy tax office for retail trade without employees:

• IP patent sample- trade, without workers.
• IP patent sample- trade, without workers (side 2).

Moscow region, changes since 2014

Potentially receivable annual income is increased by the 2014 deflator coefficient equal to 1.053.

The number of activities has been increased: starting from the new year, their number will be 58.

Added new types:

1. Furniture manufacturing
2. Other furniture manufacturing and repair services
3. Other services provided during the repair and construction of housing and other buildings (the list has been updated)
4. Dyeing leather coats and jackets
5. Services of baths, showers and saunas
6. Other services provided in baths and showers
7. Other non-production services (the list has been specified)

Patent in Moscow, data of 2014, 2015, 2016

The current version of the law for 2016: " About the patent system of taxation" №53.

Attention! Below is the data for 2015. For current data, see above in the law of Moscow for this year.

The full text of the law of the city of Moscow in 2015 " About the patent system of taxation" №53.

The full text of the law of the city of Moscow in 2014 " About the patent system of taxation"No. 53. Has lost its power.

Text of changes since 2014: Changes in the Moscow Law on the Patent System since 2014

Changes in the law of the city of Moscow No. 53 "On the patent system of taxation" dated October 31, 2012 from 2014:

The types of business activities in respect of which the PSN is applied have been clarified, a paragraph has been added

19.1. Leasing (renting) of non-residential premises owned by an individual entrepreneur on the basis of ownership (the amount of potential annual income depending on the area of ​​one separate object):

• up to 100 sq. meters inclusive - 1000 (income in thousand rubles)
• over 100 sq. meters up to 300 sq. meters inclusive - 3000 (income in thousand rubles)
• over 300 sq. meters up to 600 sq. meters inclusive - 5000 (income in thousand rubles)
• over 600 sq. meters - 10,000 (income in thousand rubles)

In total, 65 types of activities have been identified in Moscow; for convenience, we will divide them by the amount of potential annual income:

Activities of PSN in Moscow

1. Annual potential income of 300 thousand rubles (the cost of a patent is 18,000 rubles per year):
   1. Provision of cargo transportation services by car(the amount of potentially receivable annual income per vehicle)
   2. Provision of services for the transportation of passengers by road (the amount of potentially receivable annual income per vehicle)
   3. Public education services in courses and tutoring
   4. Services for the supervision and care of children and the sick
   5. Services for the acceptance of glassware and secondary raw materials, except for scrap metal
   6. Manufacture of products of folk art crafts
   7. Processing of tolling washed wool into knitted yarn
   8. Dressing of animal skins
   9. Comb wool
   10. Grooming pets
   11. Repair and manufacture of cooperage and pottery
   12. Protection of gardens, orchards and green spaces from pests and diseases
   13. Making felted shoes
   14. Production of agricultural implements from the customer's material
   15. Manufacture and repair of wooden boats
   16. Toy repair
   17. Repair tourist equipment and inventory
   18. Services for plowing gardens and sawing firewood
   19. Repair and manufacture of spectacle optics
   20. Charging gas cartridges for siphons
   21. Production and restoration of carpets and rugs
   22. Residential cleaning and housekeeping services
   23. Conducting classes on physical education and sports
   24. Porter services at railway stations, bus stations, air terminals, airports, sea and river ports
   25. Cooking services for cooking at home
   26. Provision of services for the carriage of passengers by water transport (the amount of potentially receivable annual income per vehicle)
   27. Provision of services for the carriage of goods by water transport (the amount of potentially receivable annual income per vehicle)
   28. Services in green economy and decorative floriculture
   29. Hunting management and hunting
   30. Excursion services
   31. Services of street patrols, security guards, watchmen and watchmen
   32. Performing translations from one language to another
2. Annual potential income of 600 thousand rubles (the cost of a patent is 36,000 rubles per year):
   1. Repair and tailoring of clothing, fur and leather products, hats and textile haberdashery, repair, tailoring and knitting of knitwear
   2. Repair, coloring and tailoring of shoes
   3. Manufacture and repair of metal haberdashery, keys, license plates, street signs
   4. Repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products, replacement of batteries in electronic clock and other devices
   5. Production and repair of furniture
   6. Maintenance and repair of motor vehicles and motor vehicles, machinery and equipment (the amount of potentially receivable annual income per: one individual entrepreneur; one employee)
   7. Repair of housing and other buildings
   8. Manufacture of installation, electrical installation, sanitary and welding works
   9. Services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass
   10. Veterinary services
   11. Engraving works on metal, glass, porcelain, wood, ceramics
   12. Manufacturing and printing business cards and invitation cards for family celebrations
   13. Copy-multiplying, binding, stitching, edging, cardboard work
   14. Repair of jewelry, bijouterie
   15. Chasing and engraving jewelry
   16. Monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, dubbing of musical and literary works on magnetic tape, CD
   17. Residential Interior Design and Art Services
   18. Pay toilet services
   19. Services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation)
   20. Services related to the maintenance of agricultural production (mechanized, agrochemical, reclamation, transport work)
   21. ritual services
   22. funeral services
3. Annual potential income of 900 thousand rubles (the cost of a patent is 54,000 rubles per year):
   1. Hairdressing and beauty services
   2. Dry cleaning, dyeing and laundry services
   3. Services of a photo studio, photo and film laboratories
   4. Other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes)
   5. Rental Services
4. Annual potential income of 1,000 thousand rubles (the cost of a patent is 60,000 rubles per year):
   1. Leasing (renting) residential premises, cottages, land plots owned by an individual entrepreneur on the basis of ownership (the amount of potentially receivable annual income per one separate object)
   2. Leasing (renting) of non-residential premises owned by an individual entrepreneur on the basis of ownership (the amount of potentially receivable annual income depending on the area of ​​one separate object): up to 100 sq. meters inclusive. Over 100 sq. meters -3000t.r. Over 300 sq. meters - 5000t.r. Over 600 sq. meters - 10,000 tr.
5. Annual potential income of 2,000 thousand rubles (the cost of a patent is 120,000 rubles per year):
   1. Retail, carried out through the objects of a stationary trading network with an area trading floor no more than 50 sq. meters for each object of the trade organization (the size of the potentially receivable annual income per one separate trade object)
6. The annual potential income is 2,700 thousand rubles (the cost of a patent is 162,000 rubles per year):
   1. Retail, carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network (the amount of potentially receivable annual income per one separate trading object)
7. Annual potential income of 3,000 thousand rubles (the cost of a patent is 180,000 rubles per year):
   1. Occupation private medical activities or pharmaceutical activities by a person licensed for these activities
   2. Carrying out private detective activities by a licensed person
   3. Catering services provided through public catering facilities with an area of ​​​​a customer service hall of not more than 50 square meters. meters for each public catering facility (the amount of potentially receivable annual income per one separate public catering facility)

Patent in the Republic of Crimea

Accepted new law No. 19-ZRK dated 06/06/2014, putting the PSN into effect on the territory of Crimea from July 01, 2014, but not earlier than one month after the official publication.

Download the full text of the 2014 law: " On the patent system of taxation in the territory of the Republic of Crimea"

General (basic) activities for the Patent system from the Tax Code of the Russian Federation

In accordance with the Tax Code of the Russian Federation, you can switch to PSN only by the following types activities (the list can be specified by the laws of the subjects of the federation):

1. repair and tailoring of clothing, fur and leather products, hats and products from textile haberdashery, knitwear;
2. shoe tailoring, cleaning, dyeing and repair;
3. hairdressing and cosmetic services;
4. dry cleaning, laundry;
5. production and repair of metal haberdashery, keys, license plates, street signs;
6. repair and maintenance household appliances, machines and devices, clocks, hardware;
7. furniture repair;
8. services of a photo studio, photo and film laboratories;
9. car service: maintenance and repair of cars and motorcycles, other machines and equipment;
10. cargo transportation by road;
11. Passenger Transportation by car;
12. repair of housing and other buildings;
13. services for the production of assembly, electrical, sanitary and welding works;
14. glazing of balconies and loggias, cutting glass and mirrors, artistic processing of glass;
15. training the population in courses, tutoring;
16. services for the supervision and care of children and the sick;
17. acceptance of glassware and recyclables (except for scrap metal);
18. veterinary services;
19. leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the basis of ownership;
20. production of products of national art crafts;
21. other services of an industrial nature (a large list, including: processing of agricultural products and gifts of the forest; engraving; various services for gardeners; repair: toys, wooden boats, optics, utensils, tourist equipment; battery replacement; charging cylinders for siphons);
22. production and restoration of carpets;
23. repair of jewelry, bijouterie;
24. chasing and engraving of jewelry;
25. services for recording speech, etc. on magnetic and electronic media;
26. house cleaning, housekeeping;
27. decoration of the interior of a dwelling; decoration;
28. conducting physical education and sports classes;
29. porter services at various stations, airports, ports;
30. paid toilets;
31. services of cooks in the preparation of dishes at home;
32. transportation of passengers by water transport;
33. transportation of goods by water transport;
34. services related to the marketing of agricultural products;
35. services related to the maintenance of agricultural production;
36. services in green economy and decorative floriculture;
37. hunting management and hunting;
38. medical or pharmaceutical activities of a licensed doctor;
39. licensed private detective;
40. rental services;
41. excursion services;
42. ritual services;
43. funeral services;
44. services of street patrols, security guards, watchmen and watchmen;

    And of course, several types of retail:

45. retail trade carried out through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 sq. m. for each point of sale(shops and pavilions);
46. retail trade carried out through objects of a stationary trading network that do not have trading floors (retail markets, fairs, kiosks, tents, vending machines), as well as through objects of a non-stationary trading network (delivery and peddling trade and other objects not included in the stationary categories of objects);

    Public catering:

47. public catering services provided through public catering facilities with an area of ​​​​a hall for serving visitors (open areas) of no more than 50 square meters. m. for each catering facility;
48. Subjects of the Russian Federation may establish additional types of business activities related to household services according to OKUN ( All-Russian classifier services to the population OK 002-93), in respect of which the patent system of taxation is applied, within the boundaries of a particular Subject of the Russian Federation;

The area of ​​the trading floor and the customer service hall is determined on the basis of inventory and title documents, - documents for the object of a stationary trading network (public catering), containing information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or its part (s), permission for the right to serve visitors in an open area and other documents)

Explanation of the concepts used in determining the types of activities of paragraphs 45,46,47 (from the Tax Code of the Russian Federation):

Retail - entrepreneurial activity associated with the sale of goods (including for cash, as well as with the use of payment cards) on the basis of retail sales contracts. The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this Chapter, refers to retail trade;

Stationary trading network with trading floors, - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, designed for retail trade and customer service. This category of retail facilities includes shops and pavilions;

Shop- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;

Pavilion- a building with a trading floor and designed for one or more jobs;

Sales floor area- part of the store, pavilion, occupied by equipment intended for laying out, demonstrating goods, holding cash settlements and customer service, the area of ​​cash registers and cash booths, the area of ​​workplaces service personnel, as well as the area of ​​​​passages for buyers. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents;

Visitor hall area- the area of ​​specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;

Stationary trading network without trading floors, - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used to conclude retail contracts purchase and sale, as well as for bidding. This category of shopping facilities includes retail markets, fairs, kiosks, tents, vending machines;

Kiosk- a building that does not have a trading floor and is designed for one workplace seller;

Tent- collapsible structure, equipped with a counter, without a sales area;

Non-stationary trading network- a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not related to a stationary trading network;

Delivery trade- retail trade carried out outside the stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment applied only with vehicle. TO this species trade includes trade with the use of a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;

peddling trade- retail trade carried out outside the stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;

Catering services- services for the manufacture 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. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of the Tax Code;

A public catering facility with a visitor service hall, - a building (part of it) or a structure intended for the provision of catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities;

A public catering facility that does not have a visitor service hall, - an object of a public catering organization 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;

open area- a place specially equipped for public catering, located on a land plot.

Free advice on registration and taxes of individual entrepreneurs. Contact at the bottom of the page, or in the group.

We want to organize a bar area in the car dealership (preheated pastries, coffee, tea, drinks). The bar will be issued on IP, the patent system of taxation. In our region, the patent taxation system is provided for in several categories: Catering services provided through public catering facilities with an area of ​​​​a hall for serving visitors no more than 50 square meters for each public catering facility, including: restaurant catering services 1,000,000 cafe catering services 800,000 services Canteen catering480,000Snack bar catering400,000Bar catering600,000Other types of catering services270,000What category does the activity we want to organize belong to?Thank you!

In order to understand what type of public catering your activity will belong to, you should find out the definitions of such types. They can be given in the document that established the patent system in the region. If such concepts are not established there, you can use GOST 30389-2013. Based on the definitions given in this document, we can conclude that you will have a quick service business, that is, "the provision of catering services to other types of businesses."

Rationale

ORDER, GOST ROSSTANDARD DATED 22.11.2013 No. 1676-ST, GOST 30389-2013

GOST 30389-2013. Interstate standard. Catering services. Catering establishments. Classification and general requirements

3. Terms and definitions

This standard uses the terms and definitions in accordance with GOST 31985, as well as the following terms with the corresponding definitions:

3.1. enterprise (object) of public catering (enterprise (object) of food): Property Complex used legal entity or an individual entrepreneur to provide catering services, incl. production of public catering products, creating conditions for the consumption and sale of public catering products and purchased goods both at the place of manufacture and outside it on orders, as well as for the provision of a variety of additional services.

3.2. restaurant: A catering enterprise (object) that provides the consumer with services for organizing meals and leisure or without leisure, with a wide range of complex dishes, including specialties and products, alcoholic, soft, hot and other types of drinks, confectionery and bakery products, purchased goods .

3.3. Cafe: A catering enterprise (object) that provides the consumer with services for organizing meals and leisure or without leisure, with the provision of a limited range of products and services compared to a restaurant, selling specialties, confectionery and bakery products, alcoholic and non-alcoholic drinks, purchased goods .

3.4. bar: A catering enterprise (object) equipped with a bar and selling, depending on specialization, alcoholic and (or) non-alcoholic drinks, hot and soft drinks, dishes, cold and hot snacks in a limited assortment, purchased goods.

3.5. fast-food establishment: A catering establishment (object) that sells a narrow range of dishes, products, drinks of simple manufacture, as a rule, from semi-finished products of a high degree of readiness, and provides minimum costs time to serve customers.

3.6. buffet: A public catering enterprise (object) that sells a limited range of public catering products from semi-finished products of a high degree of readiness, including cold and hot dishes, snacks, flour culinary, bakery and confectionery, alcoholic and non-alcoholic drinks, purchased goods.

3.7. cafeteria: A catering enterprise (object) equipped with a buffet or bar counter, selling hot drinks, soft drinks, a limited range of catering products from semi-finished products of a high degree of readiness, including sandwiches, bakery and confectionery products, hot simple dishes manufacturing and purchased goods.

3.8. canteen: A public catering enterprise (object) that prepares and sells a variety of dishes and culinary products with the consumption on the spot in accordance with the menu, which differs by day of the week.

3.9. snack bar: A catering enterprise (object) with a limited range of dishes and products of simple manufacture and intended for quick service to consumers, with a possible sale alcoholic beverages, purchased goods.

3.10. culinary shop (department): Shop (department) for the sale of public catering products to the population in the form of culinary products, semi-finished products, confectionery and bakery products.

3.11. type of enterprise (object) of public catering: Type of enterprise (object) with characteristic service conditions, assortment of public catering products sold and technical equipment.

3.12. preparation shop (object): A public catering enterprise (object) that manufactures culinary products, bakery and confectionery products and supplies them to pre-cooking facilities, culinary shops (departments), retail chains and other organizations, as well as for delivery to consumers on their orders.

Question from reader Clerk.Ru Marina (Rostov-on-Don)

I am opening an individual entrepreneur retail trade in confectionery and I want to set up several tables in a rented room so that buyers can eat the same products. I will not cook anything, only juices. In addition to retail, she also added OKVED activity cafe (ENVD). Will there be any complications in the tax?

You should carefully approach the choice of tax regime, because. in Lately there have been major changes in the taxation system (patent system). Federal Law No. 94-FZ of June 25, 2012 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" was adopted. The changes that have occurred because of it are very noticeable and have affected mainly individual entrepreneurs.

Retail trade and catering services have appeared in the list of activities transferred to the patent. As with UTII, retail trade is transferred to a patent. At the same time, there is a restriction on the area of ​​the trading floor for each individual object, but it is 3 times less than for UTII, and is equal to 50 square meters. m.

You can choose which of the modes is more profitable for you.

For individual entrepreneurs engaged in the provision of catering services, the area of ​​​​the visitor service hall should also not exceed 50 square meters. m. I will immediately note an important detail for you: in the absence of a visitor service hall at the catering facility, a patent will not be issued. These include, among other things, bars and cafes, provided that they do not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods.

The new patent system also allows an entrepreneur to employ up to 15 employees. When paying UTII, the number of employees there can reach up to 100 people (clause 1, clause 2.2, article 326 of the Tax Code of the Russian Federation). This limitation on the number applies to all types of activities that the entrepreneur conducts at the same time, and is determined by the total number.

The size of the annual income potentially to be received by an individual entrepreneur by types of entrepreneurial activity, in respect of which the patent system of taxation is applied, is established by the laws of the constituent entities of the Russian Federation. They should be in the range from 100,000 to 1,000,000 rubles. taking into account the deflator coefficient.

You must obtain a patent in the subject of the Russian Federation where you intend to carry out the relevant type of activity. You can contact the tax authority at the place of residence. The patent received in it is valid only on the territory of the corresponding subject of the Russian Federation. An application for a patent shall be sent in any possible form no later than 10 days before the start of the application of the patent system.

A patent is issued for a period of 1 to 12 months, but it is specified that this is within a calendar year.

If an individual entrepreneur combines the patent system and the usual USNO, provided for in Chapter 26.2 of the Tax Code of the Russian Federation, the entire amount of income from sales received under both regimes must be compared with this ceiling. In case of excess, taxes under the general taxation regime should be recalculated from the beginning of the tax period for both special regimes.

The same must be done if during the tax period the maximum number of employees provided for by paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation, and, in addition, in case of non-payment of tax from patent activities on time.

To record income, the taxpayer must maintain an income ledger. The Ministry of Finance was instructed to develop a form and the procedure for filling it out. For the current patent system, the same accounting book is used that is used by taxpayers who are on the simplified taxation system (clause 12 of article 346.25.1 of the Tax Code of the Russian Federation). However, a separate income ledger will be maintained for each activity for which a patent has been issued. Income is actually recognized according to the same rules as those established for the simplified taxation system.

You need to know that entrepreneurs who have switched to the patent system, as well as using UTII, will have the right not to use CRE for the corresponding type of activity, subject to the issuance of a document confirming acceptance at the request of the buyer Money(Art. 5 FZ N 94-FZ).

Getting a personal consultation with Irina Salnikova online is very simple - you need to fill out. Several of the most interesting questions will be selected daily, the answers to which you can read on our website.

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities can be applied by decisions of the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow and Petersburg, in particular, in relation to the provision of catering services through catering facilities that do not have a customer service hall.

Article 346.27 of the Code determines that public catering services are services for the manufacture 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. Public catering services do not include services for the production and sale of excisable goods specified in subparagraphs 3 and 4 of paragraph 1 of Article 181 of the Code.

At the same time, a public catering facility that does not have a customer service hall 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 catering establishments (GOST R 50762-2007), approved by order of Rostekhregulirovanie dated December 27, 2007 No. 475-st (hereinafter referred to as the Classification), a buffet is a public catering establishment located in residential and public buildings, selling with consumption on the spot a limited range of catering products from semi-finished products of a high degree of readiness, including cold dishes, snacks, hot, sweet dishes of simple preparation, flour culinary, bakery and confectionery products and purchased goods.

According to paragraph 4.1. of this Classification, buffets belong to enterprises that organize the sale of catering products (with possible consumption on the spot) along with culinary shops, cafeterias, and small retail trade network enterprises.

In this regard, for the purposes of Chapter 26.3 of the Code, entrepreneurial activity for the manufacture and sale of culinary products of 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 hall, and can be transferred to the payment of a single tax on imputed income for certain types of activities.

In this case, to calculate the amount of a single tax on imputed income for certain types of activities, the physical indicator “Number of employees, including an individual entrepreneur” is used with a base income of 4,500 rubles per month.

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation S.V. Razgulin

Expert comment

UTII: sale of culinary products through a catering facility

The payment of UTII transfers activities for the manufacture and sale of culinary products of own production through a buffet, a bar counter, that is through a catering facility.

Interestingly, the sale of culinary products of our own production includes the sale of soups and drinks. But if we are talking on the sale of soups made from dry ingredients and water through vending machines, then such activity is recognized as the provision of catering services, which is carried out through catering facilities that do not have a customer service hall (letter of the Federal Tax Service of Russia dated 04.22.2008 No. ShS-6- 3/305).

So, when qualifying culinary products to own production judges point out that the goods being sold must have their original properties changed, that is, signs of culinary processing(Resolution of the Federal Antimonopoly Service of the Moscow District of August 16, 2011 No. А41-24446/10).

Also, the sale of culinary products includes the sale of purchased food products in the culinary premises. This is also stated in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 23, 2009 No. 17123/08. The judges issued a verdict that the sale of culinary products and other food products at retail through a catering facility is a catering activity.

The sale of products in a specially designated dining room is not regarded as an independent type of activity - retail trade.

In addition, “taxable” activities in the provision of catering services include:

• activities related to the production (manufacturing) and retail sales confectionery products, hot and cold drinks through a production and sales outlet located in mall and does not have a visitor service hall (letter of the Ministry of Finance of Russia dated February 24, 2012 No. 03-11-06 / 3/15);
• activities in the field of production and sale of non-alcoholic drinks and cocktails (milk, sour-milk, fruit), obtained by mixing the relevant ingredients by a catering organization employee immediately before use in catering facilities that have and do not have visitor service halls.

However, activities for the manufacture and sale of oxygen cocktails carried out through retail facilities are not transferred to the payment of UTII (letter of the Ministry of Finance of Russia dated February 22, 2012 No. 03-11-06 / 3/13 *) if:

• services are provided through leased pavilion with dedicated visitor service hall(but not more than 150 sq. m), then such activity should be considered as entrepreneurial in the provision of catering services, carried out through a catering facility that has a visitor service hall;
• the provision of services is carried out through a pavilion in which a visitor service room is not allocated, then such activity can be attributed to entrepreneurial in the field of catering services, carried out through a catering facility that does not have a customer service hall (letter of the Ministry of Finance of Russia dated 10.01.2012 No. 03-11-11 / 337).

In their letter No. 03-11-11/10 dated 23.01.2012, the specialists of the Ministry of Finance noted that the activities of a catering facility, both with a customer service hall and without a service hall, regardless of its location and type, always provide for the organization of consumption of purchased products on site.

Entrepreneurs cannot pay UTII in relation to services for the preparation and delivery of catering products to their homes, since they are not related to the use of public catering facilities (letter of the Ministry of Finance of Russia dated December 10, 2010 No. 03-11-06 / 3/166).

It is necessary to create the necessary conditions for consumption

In order to have the right to apply the taxation system in the form of UTII in relation to the sale of culinary products through catering facilities, it is necessary to comply established requirements. One of these requirements is the creation of conditions for the consumption and sale of finished culinary products.

Often, payers are mistaken that they have created such conditions for the possibility of consuming culinary products. So it was in the decision of the Federal Antimonopoly Service of the Urals District dated January 30, 2012 No. F09-9298 / 11.

The Company provided municipal educational institutions with services for catering for schoolchildren. Culinary products were prepared by staff in accordance with the requests of institutions, and their consumption by students took place in canteens.

Schools did not transfer to the society the premises necessary for catering for students. He was provided with only the equipment necessary for heating semi-finished products.

In this case, the arbitrators insist that, for the purposes of taxation, a person manufacturing culinary products must create conditions for their consumption or sale of finished culinary products.

As a result, the judges ruled that the provision of services municipal enterprise providing students with culinary products is not the provision of catering services, in which the service is provided directly to the consumer.

In addition, the payer did not create conditions for the consumption of culinary products.

The consumption of hot meals was organized by the municipalities themselves. educational institutions who were the owners of the premises. Therefore, the company had no reason to apply the taxation system in the form of UTII in relation to these catering facilities.

Tax consultant I.M. Khomenko