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Retail: UTII or STS?

Retail trade is a popular activity. Entrepreneurs and companies sell various goods to individuals who are final consumers. In conducting this activity, it is important to correctly select the optimal taxation regime that ensures the payment of a small amount of cash to the budget, therefore, it is usually chosen for this STS or UTII. Retail trade with the right choice of the tax system can bring a high income.

The concept of UTII

This mode is most often chosen when conducting activities in the field of retail trade. IE on UTII can independently calculate tax and prepare declarations.

The regime is voluntary for transition. The amount of tax depends on the basic profitability and physical indicator.

UTII Terms of Use

The rules for applying this mode include:

  • the conditions for its use are given in chap. 26.3 Tax Code;
  • IP and companies can use the regime;
  • allowed the transition to UTII when working in the field of retail, but the size of the store should not be more than 150 square meters. m .;
  • the company should not employ more than 100 people, and the share of other organizations cannot be more than 25%;
  • when choosing UTII, firms and entrepreneurs are exempted from the need to pay other types of taxes represented by income tax, personal income tax and VAT;
  • when calculating the tax base, presumptive profitability, determined at the legislative level, is taken into account;
  • in each region, special corrective coefficients are applied, with the help of which the size of the fee can increase or decrease;
  • the tax is paid on a quarterly basis, and also once every three months a tax return is submitted to the branch of the Federal Tax Service under the selected regime;
  • funds are paid until the 25th day of the month following a particular quarter;
  • the interest rate for this regime is 15%.

At UTII, retail trade will bring high profits only if the revenue is significant and the size of the retail space is small. The size of the fee is unchanged, as it depends on the basic profitability and physical indicator, represented by the size of the retail space. Even if a businessman does not receive any profit, he will still have to pay tax.

ip on envd retail

The nuances of using the simplified tax system

If retail is planned without UTII, then most often entrepreneurs choose STS. This mode has the following features:

  • the rules for calculating and paying the fee are given in chap. 26.2 Tax Code;
  • taxpayers are exempted from paying many other taxes, therefore they list only the tax on the simplified tax system;
  • Both entrepreneurs and owners of large companies can take advantage of the regime;
  • application of the simplified tax system is not allowed if there are more than 100 people in the state or with revenue exceeding 150 million rubles. in year;
  • entrepreneurs independently choose whether they will pay to the budget 6% of all cash receipts or only 15% of net profit;
  • if the “Income minus expenses” system is selected, then difficulties always arise in calculating the tax base;
  • advance payments are made once a quarter during the year, and the final payment is due next year;
  • the declaration is submitted to the Federal Tax Service annually, moreover, this process is carried out by entrepreneurs until April 30 of the next year, and companies submit documentation by March 31 of this year.

Due to the simplified calculation and ease of reporting, entrepreneurs often engage in all these processes on their own, which allows them to save a significant amount of money on the wages of a hired accountant.

example of calculating UTII for un retail

Similarity modes

Before starting work in the retail industry, an entrepreneur must correctly understand the features of the activity and the rules for registering a company or individual entrepreneur. The most commonly selected for retail UTII. The OKVED code for this type of activity is 47. But sometimes businessmen prefer to switch to the simplified tax system.

The above taxation regimes have the following similarities:

  • taxpayers receive exemption from other types of fees presented by personal income tax, VAT or income tax;
  • the transition to these modes is voluntary, so entrepreneurs or company owners must independently submit an application to the Federal Tax Service;
  • Using systems is allowed only if the company employs less than 100 people;
  • it is allowed to use these modes when working in the retail industry.

If there is a small retail space, UTII is selected if retail trade is planned. The area at UTII is represented by a physical indicator that directly affects the size of the collection. Therefore, the smaller the area, the smaller the amount that will have to be paid quarterly to the state budget.

retail trade

Differences

Most often, entrepreneurs choose between STS and UTII. Retail trade is represented by a simple and affordable activity, therefore, the calculation of each tax is considered easy. Before choosing a specific system, the differences that exist between them are taken into account. These include:

  • a declaration on the simplified tax system is submitted once a year, and on the UTII will have to prepare reports quarterly;
  • there is no zero return on UTII, therefore, even if the entrepreneur does not have any income at all, he will still have to transfer the due amounts to the Federal Tax Service, but with the simplified tax system, the fee completely depends on the profit received;
  • a simplified system can be applied to different types of activities, and UTII separately pay payments for different areas of work;
  • the process of determining the tax base and calculating direct payments is significantly different;
  • transition to UTII is allowed only on condition that in the specific region where the entrepreneur works, local authorities allow the use of this regime.

Switching to any mode is possible upon registration of an individual entrepreneur or company, as well as from the beginning of the calendar year. If you need to switch from STS to UTII, then you can perform this process from the beginning of any month.

retail sales calculator example

Example of calculating UTII for retail entrepreneurs

Before choosing a particular taxation regime, you should decide what amount of funds the state will have to pay according to one or another system. To do this, it is advisable to make calculations for each mode. Using the example of calculating UTII in retail, you can determine which mode will have to pay less.

For example, IP plans to start work related to the retail sale of souvenirs. To do this, he leases a room with an area of ​​35 square meters. m. Monthly income for this type of activity is 450 thousand rubles. Expenses are equal to 380 thousand rubles. Therefore, net profit is 80 thousand rubles.

Calculating UTII in retail is a simple process. For this, the following indicators are taken into account:

  • basic retail profitability is equal to 1800 rubles. for one square meter;
  • the physical indicator is represented by the area of ​​the room, therefore it is equal to 35;
  • the K1 coefficient is 1.915 in 2019;
  • tax rate - 15%;
  • K2 coefficient is set separately by each region, but indicator 1 is often used.

Based on the above indicators, the UTII is calculated for individual entrepreneurs in retail: tax amount = 1800 × 35 × 1.915 × 1 × 15% = 18,096.75 rubles. It is this amount that must be transferred to the budget for the month of the entrepreneur’s work. In the quarter, the payment will be equal to 54,290.25 rubles.

UTD calculation for un retail

USN calculation example

Additionally, it is necessary to calculate the size of the tax on the simplified tax system to understand which regime will be beneficial in a particular situation.

If the STS "Revenues" is selected, then 6% of all the entrepreneur's cash receipts is calculated. From the past example it is clear that the company receives 450 thousand rubles a month.

The tax amount will be equal to: tax on the simplified tax system = 450,000 × 0.06 = 27,000 rubles. In the quarter, it will be necessary to transfer 81 thousand rubles to the state budget.

If the STS “Income minus expenses” is used, then the rate is 15%, but it applies only to net profit, which is 80 thousand rubles. Therefore, the fee will be equal to: 80,000 × 15% = 12,000 rubles. 36 thousand rubles are paid quarterly.

calculation UDV retail

What is more profitable?

Based on the above examples, we can say that it is most advantageous to use the initial income tax minus the simplified tax system. But if the area of ​​the commercial premises was smaller or the profit was higher, then the application of UTII would be more appropriate.

Therefore, to say exactly what is more profitable for retail is simply impossible. To do this, you need to make specific calculations using actual data.

Other selection features

Additionally, the following nuances are taken into account:

  • if the entrepreneur is a newcomer to the business, and also plans for the first time to independently engage in calculations and drawing up puffiness, then it is advisable to choose a tax on imputed income;
  • if there are no assumptions about what the size of the income will be, and it is also likely that there will be no profit at all, then it is advisable to switch to the simplified tax system, since if there is no income, then the Federal Tax Service will have to transfer the minimum amount of funds;
  • it is necessary to make a decision regarding the system used within one month after the registration of the individual entrepreneur or company, otherwise the entrepreneur will have to report on the OSNA before the end of the calendar year.

The final choice is made by the direct businessman, who must carefully examine the similarities, differences and features of each regime. It is not recommended to choose OSNO for retail, as in this case you will have to deal with specific and complex accounting.

envd retail area

When is it advisable to use UTII?

Retail trade can be carried out in premises of various sizes. Using UTII is beneficial under the following conditions:

  • a small retail space is selected for work;
  • there is confidence in obtaining a high income;
  • profits will constantly increase, but the amount of tax will remain unchanged;
  • a businessman is a beginner, so it will be easy for him to understand the features of accounting for UTII.

In other situations, entrepreneurs usually choose STS. It is advisable to choose a specific tax regime prior to the direct registration of individual entrepreneurs.

Conclusion

When choosing the direction of work represented by retail, it is advisable to choose the STS or UTII as the taxation regime. Each option has its own characteristics. They have similar features and numerous differences.

Before switching to a certain system, it is advisable to make calculations to determine how much money will have to be transferred to the state budget when working in a particular mode. This will make the right choice.


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