Which tax regime to choose for retail trade after the abolition of UTII

According to paragraphs. 8 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, “imputation” includes activities in the provision of public catering services through public catering facilities with a customer service area of ​​no more than 150 square meters. m. To such public catering facilities on the basis of Art. 346.27 of the Tax Code of the Russian Federation specifically includes restaurants and cafes. Accordingly, if an organization or individual entrepreneur provides catering services through a restaurant or cafe, the area of ​​the customer service hall in which does not exceed 150 square meters. m, then they can switch to paying a single tax on imputed income.

Note. Organizations and entrepreneurs providing catering services must register as a UTII payer with the tax authority at the place where such services are provided (clause 2 of Article 346.28 of the Tax Code of the Russian Federation).

Terms. Restaurant is a catering establishment with a wide range of complexly prepared dishes, including custom and specialty dishes and products, alcoholic, soft, hot and other types of drinks, flour confectionery and bakery products, tobacco products, purchased goods, with a high level of service and, as a rule, , combined with the organization of recreation and entertainment.

A cafe is a catering enterprise that organizes meals and recreation for consumers, providing a limited range of catering products compared to a restaurant, selling branded, custom-made dishes, products, alcoholic and non-alcoholic drinks.

This is stated in Art. 346.27 of the Tax Code of the Russian Federation and GOST R 50762-2007, approved by Order of Rostekhregulirovaniya dated December 27, 2007 N 475-st.

However, to switch to this special mode, fulfilling only this condition is not enough. There are others too. Firstly, an organization or individual entrepreneur must meet the requirements of clause 2.2 of Art. 346.26 Tax Code of the Russian Federation. Secondly, in the municipal district, city district or federal city where the restaurant or cafe is located, imputation has been introduced in relation to the specified type of activity. Thirdly, public catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must belong to an organization or individual entrepreneur on the right of ownership or be transferred to them for use under a lease agreement or other similar agreement (Letter of the Ministry of Finance of Russia dated March 20, 2007 N 03-11-04/3/72 and FAS Resolution West Siberian District dated July 26, 2007 N F04-5208/2007(36853-A81-29)).

What is meant by catering services?

In accordance with Art. 346.27 of the Tax Code of the Russian Federation, public catering services for the purpose of paying a single tax on imputed income are recognized as services for the production of culinary products and (or) confectionery products, the creation of conditions for consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, and also for leisure activities. Services for the production and sale of beer, alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognac, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials) are not considered catering services.

At the same time, what should be understood by culinary products and confectionery products in Chapter. 26.3 of the Tax Code of the Russian Federation is not specified. This means, taking into account the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let us turn to GOST R 50647-94 “Public catering. Terms and definitions" and GOST R 53041-2008 "Confectionery products and semi-finished confectionery products. Terms and Definitions".

Note. GOST R 50647-94 and GOST R 53041-2008 are approved respectively by Decree of the State Standard of Russia dated 02/21/1994 N 35 and Order of Rostekhregulirovanie dated 12/15/2008 N 402-st.

They say that culinary products are recognized as a set of dishes, culinary products and culinary semi-finished products, and a confectionery product is a multi-component food product, ready for consumption, having a certain specified shape, obtained as a result of technological processing of main types of raw materials (sugar, flour, fats, cocoa -products), with or without the addition of food ingredients, food additives and flavorings. Confectionery products are divided into the following groups: chocolate, cocoa, sugar confectionery, flour confectionery.

Thus, if culinary products and (or) confectionery products are sold to visitors in a restaurant or cafe, then in relation to this type of activity, an organization or individual entrepreneur can apply a taxation system in the form of UTII.

At the same time, it is worth noting that to classify an activity as a public catering service, the sale of culinary products and (or) confectionery products is still not enough. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products have been created in the catering facility. Not only regulatory authorities, but also judges agree with this position (Letters of the Ministry of Finance of Russia dated 07/01/2009 N 03-11-09/233, dated 01/26/2009 N 03-11-06/3/10, dated 07/21/2006 N 03 -11-04/3/359 and Resolution of the Federal Antimonopoly Service of the Volga District dated March 11, 2009 in case No. A12-11657/2008).

Now let's look at several situations in which questions may arise in choosing a taxation system.

Which taxation to choose for a cafe: simplified tax system or UTII

The most popular taxation systems in public catering are the simplified tax system and UTII. Their essence is that these are special modes for small and medium-sized businesses that can be used by both individual entrepreneurs and LLCs.

The advantages of these modes are simplification of accounting, as well as a reduction in the number of taxes paid. Payments under special regimes will not apply:

• income tax for LLC;
• Personal income tax (for yourself), for individual entrepreneurs;
• tax on property of organizations or individuals used for business activities (provided that the property is not on the list according to which property tax is calculated from the cadastral value);
• VAT.

But it must be remembered that, unlike OSNO, under special regimes, the owner will have to make mandatory payments to the budget, even if the cafe has no profit or operates at a loss, which, for example, may occur in some seasons of the year. In addition, reducing the number of taxes does not eliminate them completely, and therefore the enterprise on the simplified tax system and UTII, in addition to fixed rates, also pays:

• Personal income tax for employees;
• insurance premiums that were previously paid to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund (collection of all contributions is carried out by the Federal Tax Service);
• transport tax;
• land tax;
• property tax, if in the region where the cafe is located there is a law on the use of cadastral value as the basis for taxation

Now let's look at each of the modes in more detail.

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If the production and sale of culinary products are carried out in different places

Claims from regulatory authorities in this case, although they exist, are not justified. This is due to the fact that in order to recognize activities as catering services, Ch. 26.3 of the Tax Code of the Russian Federation does not establish such a requirement as the sale of culinary products and confectionery products in the same place where they were produced. The main thing is that the specified products are sold through its own service network (Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 30, 2010 in case No. A27-10571/2009).

Thus, if culinary products and (or) confectionery products are sold through kiosks, tents and culinary shops (departments) operating at a restaurant or cafe, then such activities are recognized as public catering services.

Features of catering activities

According to sub. 8, 9 p. 2 art. 346.26 of the Tax Code, public catering services are provided by organizations or individual entrepreneurs that have properly equipped retail facilities. They may have trading floors or do without them. This category of premises and facilities includes many establishments: restaurants, snack bars, cafeterias, cafes and some others.

Not only the Federal Tax Service Inspectorate, but also specialists from the Sanitary and Epidemiological Service are interested in this activity. This is due to the consumption of food products by visitors (cooked dishes, culinary and confectionery products, drinks). Sanitary and other requirements for these establishments are described in detail in GOST 30389-2013. It specifies not only the requirements for the premises themselves and the surrounding area, but also for the decoration of buildings and interior spaces, furniture, dishes, etc. Restaurants are classified as elite catering establishments. They offer a large assortment of exclusive dishes, alcoholic and soft drinks, various confectionery products, as well as purchased goods, including tobacco. All this is combined with high-quality service and organization of recreation and various types of entertainment for visitors.

If a cafe (restaurant) delivers its products to customers

Today, many restaurants (cafes) have small rooms and cannot serve a large number of guests. Therefore, along with cooking, they often deliver ready-made dishes. In this regard, the question arises: will such activity for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation to be recognized as public catering services? Since in this case conditions are not created for the consumption of manufactured products directly in a catering facility, entrepreneurial activity related to the delivery of ready-made meals to consumers does not correspond to the concept of “catering services” established by Art. 346.27 of the Tax Code of the Russian Federation, and cannot be transferred to pay UTII. Transactions related to delivery must be taxed within the framework of the general taxation system or the simplified tax system (Letters of the Ministry of Finance of Russia dated December 10, 2010 N 03-11-06/3/166, dated July 12, 2010 N 03-11-06/3/101 and dated 13.05.2010 N 03-11-11/133).

By the way, also catering services for the purpose of paying UTII will not include the sale of culinary products to take away, that is, without consuming the said products on site (Letter of the Ministry of Finance of Russia dated December 6, 2006 N 03-11-04/3/528).

Sale of purchased goods

In cafes and restaurants, in addition to their own products, they often sell purchased goods. What “imputed” type of activity should such a sale be classified as: retail trade or public catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 17123/08 dated June 23, 2009, indicated that the sale of purchased food products at retail through a public catering facility is an activity for the provision of public catering services. And regulatory authorities include the sale of not only food products, but also non-food products as public catering services. For example, in Letters dated March 24, 2008 N 03-11-04/3/148 and dated May 22, 2007 N 03-11-04/3/170, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through catering facilities refers to catering services and can be transferred to pay UTII.

Note that if ready-to-drink soft drinks and cocktails (milk, fermented milk, fermented, fruit, etc.) purchased for subsequent sale in the manufacturer’s packaging are sold through retail outlets, then this business activity for the purpose of paying UTII is retail trade (Letter Ministry of Finance of Russia dated December 17, 2009 N 03-11-09/403).

Payment for services of restaurants and cafes subject to UTII

The Tax Code of the Russian Federation does not limit the forms of payment for the services of public catering organizations that use EDVN. This can be either in cash or through a bank account. Services can be provided to both individuals and legal entities. In the case when a service is provided to a legal entity, the procedure for payment is determined by the conditions specified in the agreement concluded between the restaurant (cafe) and the customer. In addition, the requirement for the use of a cash register for cafes and restaurants that have chosen the EDVN system and do not sell strong alcoholic beverages is not mandatory. In this case, the responsibility of the catering organization is to provide the buyer with a receipt confirming payment and provision of services.

Sale of alcoholic beverages

As is known, when selling alcoholic products on the territory of the Russian Federation, companies should be guided by the norms of the Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products” and the Rules for the sale of certain types of goods approved by the Decree of the Government of the Russian Federation dated January 19, 1998 N 55.

Based on them, documents for alcoholic products (bills of lading and certificates for them, certificates of conformity and quality certificates) must be located directly at the point of sale. The seller must be ready to present them at the first request of the buyer or regulatory authority. This is evidenced by judicial practice (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 12, 2010 in case No. A29-11272/2008).

As for the “imputed” catering, it includes the sale in restaurants and cafes of only purchased alcoholic beverages and beer, both in the manufacturer’s packaging and packaging, and without it (Letters of the Ministry of Finance of Russia dated July 30, 2009 N 03-11-06/3/ 199, dated June 16, 2008 N 03-11-04/3/275 and dated December 17, 2007 N 03-11-04/3/497). For more information on taxation of sales of alcoholic products, see table. 1.

Table 1. Taxation of sales of alcoholic products

V. Responsibility

Head production is responsible for:

1. The quality of prepared dishes, compliance with food yield standards.
2. Compliance of prepared dishes with organoleptic and presentation standards.
3. Compliance with sanitary and hygienic standards, safety standards, fireproof™.
4. Financial responsibility for the safety of equipment and inventory, products, finished products.
5. Correctness and timeliness of documenting technological processes for the receipt and sale of production products.
6. Timely and conscientious performance by employees of their duties. If a situation arises that entails a violation of the Criminal Code of the Russian Federation, head. production is liable under the Criminal Code of the Russian Federation.

The HR manager is a specialist in working with the team, a flexible and responsible person, capable of learning and taking part in the work of the restaurant as a whole, able to build a system of priorities in solving difficult situations, focused on success and constant professional growth.

The HR manager is responsible for office work. He processes incoming documents, communicates orders and instructions to the staff, registers, takes into account and stores documents for the staff, brings instructions and instructions to the attention of employees, monitors the execution

instructions, transfers documents to specific performers.

The list of mandatory personnel documents includes:

• personal files of restaurant employees;
• personal cards (form T-2);
• work books;
• medical books;
• orders on personnel issues;
• professional development plan;
• staff turnover data;
• vacation schedule;
• reserve list;
• staffing table taking into account vacancies;
• timesheets;
• employment agreements (contracts);
• schedule for certification of restaurant employees;
• job descriptions of restaurant managers;
• internal regulations;

• logs of labor and medical records, passes, issued certificates.

The hall manager ensures effective and cultural service to visitors, creating comfortable conditions for them. Monitors the safety of material assets. Advises visitors on the availability of available services. Takes measures to prevent and eliminate conflict situations.

Considers claims related to unsatisfactory service to visitors and implements appropriate organizational and technical measures. Monitors the rational design of premises, monitors the update and condition of advertising in the premises and on the building. Ensures cleanliness and order in the premises and areas adjacent to them or the building.

efforts to eliminate them. Monitors employees' compliance with the instructions of the organization's management.

https://www.youtube.com/watch?v=ytcreatorsru

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Director full name

Job Description Department: Hall

Position: hall manager

/. General provisions.

1. The hall manager is directly subordinate to the restaurant director.
2. In his work he is guided by the instructions and rules defining the work of the restaurant, the Internal Labor Regulations, the orders and instructions of the director and this job description.
3. Appointed to the position and dismissed from the position by the director of the restaurant.
4. He is the organizer and manager of work in the restaurant halls. Waiters, dishwashers and dishwashers report to him.
5. Must have secondary specialized or higher education, work experience in public catering establishments, and speak one of the foreign languages.

P. Responsibilities

26. Order L 2095.

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1. Timely ensure the preparation of restaurant halls for work, for which:

• check the condition of the equipment and furniture of the trading floors;
• inspect the appearance of the service personnel;
• arrange waiters in the halls taking into account their practical skills and knowledge;
• conduct the necessary briefing of shift waiters on the procedure and forms of serving visitors for the current day;
• meet restaurant visitors, invite them to the table and, if there are no waiters at the moment, take the order or instruct another waiter to take the order;

1. Know the sales turnover plan for the sales area and ensure its implementation.
2. Monitor compliance by waiters with the rules for serving dishes, drinks, and quality of service. Do not allow visitors to abuse alcoholic beverages.
3. Provide practical assistance to waiters in their work, give them the necessary recommendations on serving visitors.
4. Monitor the correctness of payments to visitors and timely submission of letters of guarantee for non-cash payments to the accounting department. Sign bills for waiters.
5. Prepare menus for banquets, having previously agreed with the production manager or his deputy.
6. Check availability of food and drinks included in the menu before the end of the working day
7. Immediately resolve any conflicts or situations that arise in the trading floors. Statements and wishes of visitors regarding service issues should be brought to the attention of the restaurant director.
8. Take part in organizing work to improve the business skills of waiters; Constantly carry out educational work

We invite you to familiarize yourself with: A completed sample agreement for the rental of various items
by sales staff, aimed at strengthening labor and production discipline and ensuring a high culture of service.

1. It is good to know the job descriptions of sales floor workers.
2. Monitor compliance by hall employees with safety regulations, sanitary standards and fire prevention measures.
3. Every day before the start and end of work, sign the cash register tape and check the cash counters, participate in the handover of cashier shifts and sign the act of their handover.
4. After the restaurant closes, ensure that waiters hand over advance amounts and proceeds for a given day to the cash register, that dishes and cutlery are returned to service, and that all service personnel leave in a timely manner.
5. Prepare a monthly schedule for the employees of the hall to report to work and keep a time sheet for time worked.

III. Rights

https://www.youtube.com/watch?v=ytpolicyandsafetyru

The hall manager has the right:

1. Participate in the selection of personnel to work in the restaurant sales areas.
2. Suspend from work waiters, barmaids and other employees of trading floors who are not dressed in accordance with the established uniform and have an unkempt appearance.
3. Carry out control over the release and registration of ready-made dishes from production, demand replacement of poorly prepared dishes.
4. We require restaurant visitors to observe the established rules of behavior in public catering establishments, not to allow drunk persons, contaminated clothes, or dressed in tracksuits, pajamas, bathrobes, etc.
5. Make proposals for improving the organization of work, improving the working conditions of employees, encouraging them or imposing disciplinary sanctions.

IV.Responsibility

26*

403

The hall manager is responsible for:

• supervision of sales floor personnel, quality of customer service in restaurant halls;
• for failure to fulfill their duties listed in this job description, as well as the orders of the restaurant director;
• slaughter 1, damage to the property of the restaurant, caused 1 during work, for improper storage and operation of material assets
• Inspection of the sanitary and fire regulations, safety regulations and internal labor regulations of the restaurant was carried out by the workers.

The bar manager must have professional training, know the basics of Labor legislation, the provisions of the Law of the Russian Federation “On the Protection of Consumer Rights,” industry guidelines relating to his professional activities, including certification of services and licensing of certain types of activities (sale of alcoholic products, etc.).

He is responsible for preparing the service, maintaining the operating hours of the enterprise, and maintaining proper order in the bar. The bar manager must know and follow the rules for serving consumers at the bar and in the hall with ready-to-consume alcoholic beverages, confectionery and other products.

He must know the basic commodity, technological, sanitary indicators of the quality of food, drinks and the rules for their serving. Know how to design a shop window and bar counter. Receive products from production, drinks from the warehouse and carry out short-term storage of them, taking into account the temperature regime and the timing of implementation. Comply with the rules of sanitation, hygiene and fire safety. Be able to operate mechanical, thermal, refrigeration equipment, cash registers, and musical equipment.

Select dishes, equipment and tools for preparing and serving mixed drinks and cocktails. Know the technology for preparing mixed drinks, aperitif cocktails, digestif cocktails, the rules for their design and drawing up technological maps. Dispense cold and hot snacks and purchased goods.

Meet visitors and familiarize them with the bar’s wine and cocktail list. Organize the work of bartenders, conduct training with bartenders to study recipes and technology for preparing cocktails, and also introduce them to working methods using classical techniques and fluttering. Supervise the work of bartenders.

The bar manager must know and follow the rules of international etiquette, techniques and specifics of serving foreign tourists. Proficient in a foreign language within the conversational minimum and professional terminology. Keep records of goods received by bartenders, ensure timely preparation and submission of product reports by bartenders. Implementation

Making cocktails and soft drinks

The production and sale of non-alcoholic drinks and cocktails, except for herbal cocktails obtained by mixing the relevant ingredients immediately before consumption in restaurants and cafes, are considered public catering services and are subject to taxation in the form of UTII.

Thus, freshly squeezed juices are produced through mechanical cooking of fruits and vegetables to impart new properties to them, which makes them suitable for consumption in the form of drinks. If these juices are subsequently sold through public catering facilities, then such activities are recognized as public catering services and are transferred to the payment of UTII (Letter of the Ministry of Finance of Russia dated 04/28/2007 N 03-11-05/85).

But the preparation of teas, herbal cocktails, infusions, decoctions and other non-alcoholic drinks of plant origin, used by visitors as strengthening medical drugs, according to the Ministry of Finance of Russia, does not apply to public catering services (Letter dated December 17, 2009 N 03-11-09/403 ). This is due to the fact that, in accordance with the All-Russian Classifier of Economic Activities, Products and Services (OKDP), the production and consumption of drinks using medicinal plant raw materials are classified as herbal medicine services (code 8512503), which should be provided by clinics and private doctors.

Note. OKDP was approved by Decree of the State Standard of Russia dated 08/06/1993 N 17.

Sales of oxygen cocktails will also be taxed under the general regime or simplified taxation system. Let us explain why. According to Appendix No. 1 to the Nomenclature Classifier of Medical Products and Medical Equipment (medical devices), approved by Order of Roszdravnadzor dated November 9, 2007 N 3731-Pr/07, special medical equipment is used to prepare oxygen cocktails, namely an apparatus for preparing singlet-oxygen mixtures (cocktails) (code 168 4408). In addition, the State Register of Medicines of Roszdravnadzor determines the purpose of use and the recipe for the oxygen cocktail. Thus, the oxygen cocktail is recognized as a medicine.

Organizing leisure time in a cafe

Very often, the services of restaurants and cafes include activities for organizing leisure activities for visitors. What applies to leisure services for the purpose of paying a single tax on imputed income? Let us turn to the All-Russian Classifier of Services to the Population OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163. According to its provisions, leisure services include the organization of musical services, concerts, variety shows and video programs, the provision of newspapers, magazines, board games, gaming slot machines, billiards. The financial department holds a similar opinion (Letter of the Ministry of Finance of Russia dated August 31, 2006 N 03-11-04/3/399).

Note. Organization of leisure is not a mandatory criterion for classifying restaurants and cafes as UTII payers.

Take note. Fee for public performance of musical works

So, restaurants and cafes, along with food services, can provide leisure services for their visitors. Moreover, in relation to luxury restaurants and cafes, the presence of a stage in which is a mandatory requirement, live music cannot be separated from public catering services (GOST R 50762-2007 “Catering services. Classification of public catering establishments” approved by the Order of Rostekhregulirovaniya dated 27.12 .2007 N 475-st). Therefore, charging a separate fee for live music in these catering establishments is unlawful.

It is worth noting that in other restaurants and cafes, charging for live music is a direct violation of clause 2 of Art. 16 of the Law of the Russian Federation dated 02/07/1992 N 2300-1 “On the protection of consumer rights”, since the opportunity to use public catering services (ordering dishes) is made dependent on payment for live music.

Additional fees may be charged only for those services that the consumer can avoid without giving up catering services. Therefore, when charging an additional fee for the public performance of musical works, if the visitor refuses to pay for this service, he must be offered another room for consuming the ordered products.

However, to recognize leisure activities as catering services, it is not enough just to provide the above services. It is also necessary to take into account where the conditions for this are created (Table 2).

Table 2. Application of UTII in relation to leisure activities

Income tax in public catering organizations

Since the entry into force of Chapter 25 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) “Organizational Income Tax,” all business entities that are payers of income tax calculate this tax according to the rules of tax accounting, and public catering organizations are no exception. But it should be noted that from the point of view of profit taxation, the public catering sector remains unregulated in many respects.

We have already noted more than once that Chapter 25 of the Tax Code of the Russian Federation, which came into force, abolished the Regulation on the composition of costs No. 552, on the basis of which industry standards and recommendations for the formation of the cost of goods (work, services) were developed. And since the basic document has lost force, then, naturally, the industry documents developed on its basis have also lost force.

However, in April 2002, the Ministry of Finance of the Russian Federation actually allowed organizations, until the emergence of new industry recommendations on the organization of accounting for production costs and calculating the cost of products (goods, works, services), to use the “old” Methodologies, to the extent that they do not contradict the existing accounting legislation (Letter of the Ministry of Finance of the Russian Federation dated April 29, 2002 No. 16-00-13/03 “On the application of regulatory documents governing the issues of accounting for production costs and calculating the cost of products (works, services).”

This decision of the competent agency was based on the fact that modern accounting legislation does not pay due attention to the issues of calculating the cost of production, which largely depends on the composition and size of the recorded production costs, based on industry characteristics.

Note!

However, this permission concerned exclusively accounting; it has nothing to do with taxation issues.

When calculating taxable profit, public catering organizations are required to be guided only by the current tax legislation, namely Chapter 25 “Organizational Profit Tax”.

Let us remember that the vast majority of public catering enterprises keep accounting records of raw materials at sales prices, including trade margins. For tax purposes, this method of accounting for raw materials and goods is not provided at all. What do we have as a result?

It turns out that those organizations that keep inventory of inventory items in their books at sales prices must, for tax accounting purposes, take them into account at their purchase price, which in fact implies double accounting of transactions involving their movement.

Thus, we note that those public catering organizations that keep records of products (raw materials) and goods intended for resale at purchase prices are today in a more advantageous position compared to public catering organizations that keep records of products (raw materials) and goods at sales prices, taking into account trade margins.

Throughout the book, we noted that any accountant strives to bring together accounting and tax accounting data, as this greatly facilitates the work of accounting. And although it is not always possible to do this, in relation to the accounting of products (raw materials) and goods there is such an option - this is accounting specifically at the purchase price.

According to paragraph 2 of Article 254 of the Tax Code of the Russian Federation:

The cost of inventories included in material expenses is determined based on their acquisition prices (excluding value added tax and excise taxes, except as provided for by this Code), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of inventories.

As we see, this principle practically coincides with the rules for forming the actual cost of inventory and materials in accounting.

Now let's look at the methods of writing off products (raw materials) and goods for production and sale. With regard to write-off of inventory items (using purchase prices), the methods are also the same. Let us recall that accounting provides for write-off methods: at the average price, LIFO, FIFO and at unit cost (clause 16 of PBU 5/01)).

Tax accounting assumes the same thing. This follows from paragraph 8 of Article 254 of the Tax Code of the Russian Federation:

“When determining the amount of material expenses when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), in accordance with the accounting policy adopted by the organization for tax purposes, one of the following methods for assessing the specified raw materials and materials is used:

• valuation method based on the cost of a unit of inventory;
• average cost valuation method;
• valuation method based on the cost of first acquisitions (FIFO);
• valuation method based on the cost of recent acquisitions (LIFO).

The same public catering organizations that keep records at sales prices in accounting determine the amount of the trade margin attributable to sold catering products and goods by calculating the realized overlay. Considering accounting issues, we used an example to show how such a calculation is made.

Tax accounting does not provide for such a method of writing off material expenses used in production.

There is one more point to pay attention to when it comes to taxation. In accounting, accounting for raw materials and goods can be carried out using accounts 15 and 16; we also examined the procedure for recording transactions in accounting using these accounts in some detail.

Tax accounting does not require such accounting. For tax accounting purposes, in accordance with paragraph 2 of Article 254, all expenses associated with the acquisition of inventories (products) are included in their purchase price.

When considering taxation issues, you should pay attention to what is meant by the concept of profit in Chapter 25 of the Tax Code of the Russian Federation. In accordance with Article 247 of the Tax Code of the Russian Federation, profit is the difference between the income and expenses of the taxpayer, which are determined in accordance with the requirements of Article 25 of the Tax Code of the Russian Federation.

Tax accounting recognizes:

• income (expenses) from the sale of goods (work, services) and property rights;
• non-operating income (expenses);
• income (expenses) not taken into account for tax purposes.

It should be noted that the fundamental difference between tax accounting and accounting is that tax accounting divides expenses incurred by the taxpayer into direct and indirect.

In connection with this division, there is some peculiarity in the formation of expenses of public catering organizations. Let us remind you that in addition to selling their own products, catering organizations resell purchased goods.

For organizations engaged in trading activities, tax legislation imposes special requirements established by Article 320 of the Tax Code of the Russian Federation:

Taxpayers engaged in wholesale, small wholesale and retail trade generate sales costs (hereinafter in this article - distribution costs) taking into account the following features.

During the current month, distribution costs are formed in accordance with this chapter. At the same time, the amount of distribution costs also includes the expenses of the taxpayer - the buyer of goods for the delivery of these goods, warehouse costs and other expenses of the current month associated with the acquisition, if they are not included in the cost of acquisition of goods, and the sale of these goods. Distribution costs do not include the cost of purchasing goods at the price established by the terms of the contract. In this case, the taxpayer has the right to determine the cost of purchasing goods taking into account the costs associated with the acquisition of these goods. The indicated cost of goods is taken into account when they are sold in accordance with subparagraph 3 of paragraph 1 of Article 268 of this Code. The cost of purchasing goods shipped but not sold at the end of the month is not included by the taxpayer in expenses associated with production and sales until the moment of their sale. The procedure for forming the cost of purchasing goods is determined by the taxpayer in the accounting policy for tax purposes and is applied for at least two tax periods.

Expenses for the current month are divided into direct and indirect. Direct expenses include the cost of purchasing goods sold in a given reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the warehouse of the taxpayer - the buyer of the goods, if these costs are not included in the purchase price of these goods. All other expenses, with the exception of non-operating expenses determined in accordance with Article 265 of this Code, incurred in the current month are recognized as indirect expenses and reduce income from sales of the current month. The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the following order:

1) the amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and incurred in the current month is determined;

2) the cost of purchasing goods sold in the current month and the cost of purchasing the balance of unsold goods at the end of the month is determined;

3) the average percentage is calculated as the ratio of the amount of direct expenses (clause 1 of this part) to the cost of goods (clause 2 of this part);

4) the amount of direct expenses related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month.

The changes introduced by paragraph 43 of Article 1 of Law No. 58-FZ from January 1, 2005 clarify the technology for determining expenses for trade operations. Now the taxpayer has the right to determine the cost of purchasing goods taking into account the costs associated with the acquisition of these goods and the statement of the tax authorities that it is impossible to take into account the costs specified in Article 264 of the Tax Code of the Russian Federation (for example, import customs duties) deprives the taxpayer of his legal rights, but until this point of view has not changed.

The procedure for determining the cost of purchasing goods is determined by the taxpayer in the accounting policy and is subject to application for at least two tax periods.

The amount of direct expenses related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month from January 1, 2005, exclusively in terms of transportation costs. The average percentage is no longer applicable to the cost of purchasing goods.

All other expenses, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation, are recognized as indirect.

Note that the procedure for calculating transport costs given in the article is similar to this calculation for accounting purposes (we have already touched on this topic, considering issues related to the registration of goods).

Let us remind you that profit in tax legislation is understood as: income received minus expenses incurred. The concept of expense is established by Article 252 of the Tax Code of the Russian Federation:

“Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of this Code, losses) incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract). Expenses are any expenses provided that they were incurred to carry out activities aimed at generating income. Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.”

Read the provisions of this article carefully. After all, in essence, this means that an organization, when calculating income tax, can take into account almost all the expenses it has incurred. The main requirement of the law is that costs must be justified - economically justified, aimed at generating income and documented. If you think that the normal production activities of your organization cannot be carried out without one or another type of costs, justify the need for their implementation, document them and feel free to include them as expenses. It is unlikely that tax officials will challenge your decision regarding the costs incurred if the organization approaches this issue from this point of view. Even if this happens and you have to go to the courts, the judicial authority will probably support you, since this is precisely the position laid down in the law.

When considering the procedure for calculating income tax, one cannot help but dwell on the most important aspect - the moment of revenue recognition.

Tax legislation introduces two methods of accounting for income and expenses for tax purposes: the accrual method and the cash method. Depending on the method used by the organization, the moment at which income and expenses are recognized when calculating taxable profit depends.

Let's see how the Tax Code of the Russian Federation interprets both of these concepts.

ACCRUAL METHOD

As a general rule, when calculating income tax, all taxpayers use the accrual method of accounting for income and expenses.

With this method, income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method).

As for non-operating income, under the accrual method, the date of their recognition for profit taxation is established by paragraph 4 of Article 271 of the Tax Code of the Russian Federation.

The procedure for recognizing expenses associated with the sale of goods, including material expenses, labor costs, amounts of accrued depreciation and other expenses, is established by Article 272 of the Tax Code of the Russian Federation.

Other expenses reduce the taxable profit of the reporting period in which the enterprise actually incurred them, regardless of the time of their payment. This means that the date on which most expenses are accepted for calculating income tax is the day on which they are accrued. The exception is the costs of compulsory and voluntary insurance - they are accepted for profit tax purposes at the time of payment of insurance premiums. However, if the terms of the insurance contract provide for the transfer of the premium in a one-time payment, then the insurance is distributed evenly throughout the entire term of the contract.

Chapter 25 of the Tax Code does not establish strict regulation of exactly what expenses of enterprises must be taken into account for profit tax purposes. Consequently, any expenses that are economically justified and documented (with the exception of those specified in Article 270 of the Tax Code of the Russian Federation) can reduce the taxable base for income tax.

CASH METHOD

The procedure for accounting for income and expenses under the cash method is established by Article 273 of the Tax Code of the Russian Federation.

The cash method connects the moment of occurrence of income and expenses with the actual receipt (disposal) of funds and (or) other property (property rights).

Organizations have the right to determine the date of receipt of income (expense) using the cash method if, on average, over the previous four quarters, the amount of revenue from the sale of goods (work, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter.

When deciding to use the cash method, it is advisable for the taxpayer to assess the risks of negative consequences of its use. These risks are associated with the fact that if the maximum amount of revenue is exceeded, the taxpayer will need to make changes to tax accounting from the beginning of the year. If this obligation is ignored, the taxpayer may experience tax arrears, which in turn will lead to the accrual of penalties and fines.

Example.

(amounts are indicated excluding VAT).

Let’s say the taxpayer’s revenue from the sale of goods (work, services) in 2005 amounted to:

for the first quarter – 1,300,000 rubles;

for the second quarter – 720,000 rubles;

for the third quarter – 900,000 rubles;

for the fourth quarter - 900,000 rubles.

On average, revenue for each quarter of 2005 amounted to 955,000 rubles ((1300,000 + 720,000 + 900,000 + 900,000)/4), that is, did not exceed 1 million rubles. This allowed the taxpayer to use the cash method of determining income and expenses from January 1, 2006.

Let us assume that the taxpayer’s revenue from the sale of goods (works, services) in 2006 amounted to:

For the first quarter – 1,080,000 rubles;

for the second quarter – 900,000 rubles;

for the third quarter – 1,320,000 rubles;

for the fourth quarter – 700,000 rubles.

Then as of April 1, 2006:

II + III + IV (2005) + I (2006) = 720,000 + 900,000 + 900,000 + 1080,000 = 3,600,000 – the taxpayer can use the cash method, since the average amount of revenue is 3,600,000/4 = 900,000 rubles;

as of July 1, 2006:

III + IV (2005) + I + II (2006) = 900,000 + 900,000 + 1080,000 + 900,000 = 3,780,000 – the taxpayer can use the cash method, since the average amount of revenue is 3,780,000/4 = 945,000 rubles;

as of October 1, 2006:

IV (2005) + I + II + III (2006) = 900,000 + 1080,000 + 900,000 + 1320,000 = 4,200,000 rubles - the taxpayer does not have the right to use the cash method, since the average amount of revenue for the four previous quarters exceeded the maximum amount (4,200,000/4=1,050,000 rubles) and the taxpayer is obliged to recalculate income and expenses using the accrual method from January 1, 2006.

Attention!

Income under the cash method includes the amount of received advance payment for goods (work, services).

Based on the foregoing, we can conclude that the current legislation on taxes and fees links the date of occurrence of income for tax purposes with the date of sale of goods (work, services, property rights).

To be fair, we note that the cash method is used by organizations quite rarely; the majority of business entities operate on the accrual basis.

The tax base for income tax is the monetary value of profit subject to taxation, while income and expenses are also recorded in monetary form.

When determining the tax base, the taxable profit of an enterprise is determined on an accrual basis from the beginning of the tax period (for profit it is a calendar year). If a loss is incurred in the reporting period, the tax base will be zero.

Moreover, the Tax Code allows you to transfer the resulting loss to the future. This opportunity is provided to the taxpayer by Article 283 of the Tax Code of the Russian Federation.

Starting from 2006, the total amount of carry forward losses provided for in paragraph 2 of Article 283 of the Tax Code of the Russian Federation in any reporting (tax) period cannot exceed 50 percent of the tax base, and from January 1, 2007, the entire amount of losses.

The tax rate for income tax established by tax legislation is determined at 24% (with the exception of paragraphs 2-5 of Article 284 of the Tax Code of the Russian Federation).

Since the entry into force of the amendments made to the Tax Code by Federal Law No. 95-FZ of July 29, 2004, that is, from January 1, 2005. The taxpayer distributes income tax as follows:

6.5% - to the federal budget; 17.5% goes to the budgets of the constituent entities of the Federation. The tax period is the calendar year, the reporting periods are the first quarter, half a year, nine months.

Tax is defined as a percentage of the tax base corresponding to the tax rate:

NP = NB x24%

At the end of each reporting period, the amount of the quarterly advance payment is calculated based on the tax rate and the profit received by the taxpayer and subject to taxation, calculated from the beginning of the tax period until the end of the first quarter, half-year, and so on. The amount of quarterly advance payments is determined taking into account previously accrued payments.

Taxpayers can switch to calculating monthly advance payments based on the actual profit received.

Advance payments for income tax are paid in accordance with the procedure established by Article 287 of the Tax Code of the Russian Federation.

Taxpayers are required to submit a profit declaration for the reporting period to the tax authority no later than 28 days from the end of the corresponding reporting period (at the end of the tax period, such a declaration is submitted to the tax authority no later than March 28 of the year following the expired tax period).

TAX ACCOUNTING ORGANIZATION

According to Article 313 of the Tax Code of the Russian Federation, tax accounting is a system for summarizing information to determine the tax base for income tax based on data from primary documents, grouped in accordance with the procedure established by the Tax Code of the Russian Federation.

Each organization that is a profit tax payer must independently organize a tax accounting system, based on the principle of consistency in the application of tax legislation. This means that the established tax accounting system must be applied by the organization consistently from one tax period to another.

The methods used by the organization when calculating taxable profit are fixed in the accounting policy for tax purposes, approved by the head of the organization.

As follows from the provisions of Article 313 of the Tax Code of the Russian Federation, tax accounting data is based on primary accounting documents (including an accountant’s certificate), analytical tax accounting registers and calculation of the tax base.

The Tax Code of the Russian Federation does not provide a definition of primary accounting documents, therefore, in accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, this term is used in the meaning in which it is used in other branches of legislation. In accordance with Law No. 129-FZ, primary documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

a) name of the document;

b) date of preparation of the document;

c) the name of the organization on whose behalf the document was drawn up;

d) content of the business transaction;

e) measures of business transactions in physical and monetary terms;

f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

g) personal signatures of these persons.

In other words, primary documents in tax accounting mean the same documents that are recognized as such in accounting.

Analytical tax accounting registers are development tables, statements, journals, and books in which the data of primary accounting documents is grouped to form the tax base for income tax without being reflected in the accounting accounts.

According to Article 314 of the Tax Code of the Russian Federation, the forms of tax accounting registers and the procedure for reflecting analytical tax accounting data in them are developed by the taxpayer independently and are established by appendices to the organization’s accounting policy for tax purposes. At the same time, the forms of analytical registers must contain the following details established by Article 313 of the Tax Code of the Russian Federation:

• register name;
• period (date of compilation);
• measuring operations in physical (if possible) and in value terms;
• name of business transactions;
• signature (decryption of signature) of the person responsible for compiling these registers.

Note that most tax accounting data is taken from accounting, which is explained by the coincidence of many methods and methods for assessing property and liabilities, which makes it possible to abandon the use of special tax registers. In addition, tax accounting data is based on the same “primary source” as accounting. It is also worth paying attention to the fact that the tax accounting requirement is put forward only in relation to income tax, while the calculation of other taxes is carried out on the basis of synthetic accounts (sub-accounts) of accounting, for example, value added tax. And for the property tax of organizations, the taxable base is generally determined based on accounting data.

Based on all this, in order to reduce labor costs and facilitate tax accounting, a public catering organization must create such a tax accounting system.

—

Source: www.klerk.ru based on materials from the group of consultants and methodologists “BKR-Intercom-Audit”

Determining the area of ​​the visitor service hall

As you know, a modern restaurant or cafe often includes not only a hall for consuming cooked products, but also a dressing room, many corridors, a kitchen, a billiard room, a bowling alley, a dance floor or a stage. Therefore, the “imputers” often have a question about what premises are included in the area of ​​the visitor service hall when calculating UTII in relation to the provision of public catering services. Let's try to figure it out.

According to Art. 346.27 of the Tax Code of the Russian Federation, the area of ​​the customer service hall is understood as the area of ​​specially equipped premises (open areas) of a catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities . That is, areas where food consumption by visitors and leisure activities are not provided for (kitchen, food distribution areas, utility rooms, etc.) should not be taken into account in the area of ​​the visitor service hall (Letters of the Ministry of Finance of Russia dated 02/03/2009 N 03-11 -06/3/19 and dated 03/21/2008 N 03-11-04/3/143).

In order to determine the specified area, you should use inventory and title documents (Article 347.27 of the Tax Code of the Russian Federation).

Let us recall that inventory and title documents include any documents available to the taxpayer that contain information about the purpose, design features and layout of the premises of such an object, as well as information that confirms the right to use this object. This can be either a purchase and sale agreement for non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, or a lease (sublease) agreement for non-residential premises or part(s) thereof, a permit for the right to serve visitors in an open area and many others documentation.

Thus, if the documents highlight the area of ​​the visitor service hall, then it is this that must be taken into account when calculating the single tax on imputed income. If a restaurant or cafe uses a smaller area than indicated in the documents, then UTII can be calculated from the actual area used. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to conduct a technical inventory and make appropriate changes to the documents. That is, clearly state in them exactly what area is intended for food consumption and leisure activities by clients (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06/3/8).

Note. Judges share a similar opinion (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated March 29, 2010 in case No. A45-13412/2009, the Volga District Federal Antimonopoly Service dated July 15, 2010 in case No. A12-20984/2009 and the Central District Federal Antimonopoly Service dated December 19, 2007 in case No. A36-1291/2007).

By the way, according to the arbitrators, taxpayers can confirm the actual use of the area of ​​a public catering facility with documents such as lease agreements, acts of redevelopment, repair or reconstruction, estimates of work performed, plans of rented premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 08.10.2010 in the case N A27-673/2010 and FAS North Caucasus District dated January 26, 2010 in case N A63-5939/2009-C4-17).

Tax accounting in a restaurant

The taxation system depends on the category of establishment. For example, for a coffee shop, pizzeria or cafe without selling excisable goods, it is best to keep records using special tax regimes - a simplified system (STS) or a patent. Of the two types of simplified tax system – “Income minus expenses” and “Income” – the second is preferable for small businesses.

The choice of organizational and legal form - individual entrepreneur or LLC - also matters. A limited liability company, in addition to taxation, must also maintain accounting records. Individual entrepreneurs do not need to do this, which greatly simplifies their life. If the establishment plans to provide a full range of services, then it is better to choose a general taxation regime.

Choosing a tax regime for individual entrepreneurs

Let's start with the individual entrepreneur. When choosing UTII or a patent, an entrepreneur must keep only tax records, namely, fill out the “Book of Income and Expenses of an Entrepreneur,” which records only the amounts of income. The tax authorities are not interested in expenses under these regimes.

In these modes, income is taken into account using the cash method: everything that comes to the bank account from customers is considered income, with the exception of some cases - for example, when returning from an accountable person or from a supplier, when the customer pays a certain amount, and then the supplier returns the money , because he was unable to deliver.

As a result, the task of an entrepreneur-restaurateur comes down only to keeping records of income, which is quite simple to do. This does not require any specialized software; you just need to calculate the amounts from bank statements and cash registers.

Choosing a tax regime for an LLC

As for the LLC, here, along with the tax office, it is required to maintain full-fledged accounting records. The main difficulty is the formation of accounting registers, or, as they are also called, “postings”. They need to be done for every business transaction:

• purchasing goods from a supplier;
• sale of goods;
• payment of salaries;
• payment of taxes;
• calculation and calculation of taxes, etc.

For any fact of economic activity, it is necessary to create registers and reflect them in the appropriate reports. In addition, a balance sheet and a statement of financial results are also submitted. This report reflects the main business indicators as of December 31:

• condition of assets: equipment for production and trade, furniture, etc.;
• how much money is left, how much buyers owe you;
• information about liabilities: debts and sources of income.

In addition, accounts receivable may arise. Now we will explain how this happens using an example. Let's say a restaurateur has received something from a supplier, but has not yet paid him - this is reflected in the liability side of the balance sheet. Or the founders contributed some amount initially for the purchase of equipment, all this is retained profit and loss. To the general regret of entrepreneurs, such reporting has no value for them. But you are required to keep it, since it is part of accounting, and your business is a legal entity.

Finguru's recommendation: it is better to choose an individual entrepreneur as the legal form for your establishment. This will significantly reduce your labor and time costs, especially if you don’t want to hire an accountant or waste your time instead of growing your business.

Next, we will tell you how you can save on accountant services and organize accounting, which form of taxation is best to choose for medium and large businesses.

When is the leisure area included in the area of ​​the visitor service area?

So, according to Art. 346.27 of the Tax Code of the Russian Federation, the area for leisure activities must be taken into account when determining the area of ​​the service hall. However, this provision does not always apply. If the premises intended for the provision of leisure services are structurally separated from the premises in which public catering services are directly provided, then the area of ​​such premises is not taken into account in the area of ​​the visitor service hall (Letters of the Ministry of Finance of Russia dated March 26, 2010 N 03-11-06/ 3/46, dated 04/15/2010 N 03-11-06/3/60 and dated 08/31/2006 N 03-11-04/3/399).

Thus, if, for example, a billiards room is separated from the customer service hall, where food consumption occurs, by partitions and visitors cannot eat there, then the area intended for playing billiards is not taken into account in the area of ​​the customer service room.

Example 1. Magnolia LLC provides catering services through a restaurant that it owns. The area of ​​the restaurant, according to inventory and title documents, is 185 square meters. m, of which the kitchen occupies 17 sq. m, utility rooms - 19 sq. m, cashier and display area - 5 sq. m. Are catering services subject to the taxation system in the form of UTII in this case? If so, what area of ​​the visitor service hall should be taken into account when calculating UTII?

Solution

In accordance with paragraph. 20 tbsp. 346.27 of the Tax Code of the Russian Federation, restaurants are classified as catering establishments that have a customer service hall. Therefore, in order to apply UTII, it is necessary to have a visitor service area of ​​no more than 150 square meters. m.

In accordance with the lease agreement, the entire occupied space is one catering facility. But since some of the premises are not used for food consumption and leisure activities (kitchen, utility rooms, cashier’s area and display cases), the area of ​​the customer service hall will be 144 square meters. m (185 sq. m - 17 sq. m - 19 sq. m - 5 sq. m). Thus, in this case, the restaurant has the right to switch to a taxation system in the form of UTII.

UTII payable will be calculated based on the physical indicator “the area of ​​the visitor service hall (in square meters)” in the amount of 144 square meters. m.

Restaurant on UTII

Compared to cafes, restaurants have an expanded range of dishes, a higher level of service, and a rich interior of the halls. At the same time, the conditions for using UTII in the restaurant business and in cafes are similar.

In this case, you should take into account:

1. If there are places for recreation or leisure in the service hall (orchestral stage, dance floor and other facilities for recreation and cultural events) that are not separate from the service hall, the area of ​​the hall is considered entirely with these areas.
2. When separating the listed objects, the area of ​​the hall is considered without them (letter of the Ministry of Finance dated March 26, 2010 No. 03-11-06/3/46).
3. In the case of using several halls in one building with different functions (for example, a cafe, restaurant, brasserie), it is necessary that:

• these halls were separate;
• each object had its own menu and cash register;
• had its own staff and working hours;
• there were separate rooms for working with products;
• there were separate estimates for products;
• the results of the work were calculated separately.

How to determine the area of ​​the hall if the catering facility has several floors, see the material “Multi-story catering: how to determine the area of ​​the service hall for UTII?” .

In order for a cafe or restaurant to apply UTII, it is necessary to ensure the availability of premises registered in the name of this taxpayer, to create in it the conditions recommended in GOST 30389-2013. The general requirements for UTII must also be met: hall area up to 150 m2; the average number of employees is no more than 100 people; permission from local authorities to use UTII for public catering.

If the restaurant (cafe) has several halls for serving visitors

In practice, situations where a restaurant or cafe uses several customer service areas to provide catering services occur quite often. How to determine the physical indicator in this case?

Based on the provisions of paragraphs. 8 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation, the area of ​​the hall or halls serving visitors must be determined as a whole for the catering facility.

Thus, if a restaurant or cafe has several halls serving visitors, then when calculating UTII the total area of ​​these halls will be taken into account (Letters of the Ministry of Finance of Russia dated 04/30/2009 N 03-11-06/3/116, dated 06/27/2008 N 03-11 -04/3/300 and dated 03/06/2007 N 03-11-04/3/63).

Judges, when considering disputes, accept the following circumstances as evidence that public catering services are provided through one facility with several halls. Namely: visitor service rooms have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/11/2010 in case No. A26-3172/2009 and the Federal Antimonopoly Service of the Moscow District dated 10/17/2007 N KA-A41/9776-07.

If catering services are provided through several catering facilities, each of which has its own hall for serving visitors, then when calculating UTII, the area of ​​the hall for serving visitors must be calculated separately for each facility. The presence of several catering facilities can be established on the basis of inventory and title documents (Letter of the Ministry of Finance of Russia dated March 30, 2007 N 03-11-04/3/98 and Resolution of the Federal Antimonopoly Service of the Volga District dated June 16, 2009 in case N A57-16468/2008).

Example 2. Appetite Center LLC is 211.7 sq. m (148 sq. m + 63.7 sq. m), that is, exceeds the established limit of 150 sq. m. m. Accordingly, the organization in relation to public catering services does not have the right to switch to paying UTII.

Cafe on UTII

To register a retail outlet as a cafe, you need to register with the Federal Tax Service and submit an application for taxation of this activity by UTII. This is done at the location of the cafe within 5 days from the date of its opening.

Read about the procedure for submitting an application to switch to UTII (imputation) here.

When providing catering services, you also need to submit a notification to the territorial body of Rospotrebnadzor (clause 3 of the Rules for submitting notifications about the start of certain types of business activities and accounting for these notifications, approved by Decree of the Government of the Russian Federation dated July 16, 2009 No. 584).

The fundamental requirements for using UTII when engaging in this activity are:

1. Availability of a certificate of ownership of the premises for this catering facility. It is also possible to rent it with the execution of the relevant title documents (letter of the Ministry of Finance dated March 20, 2007 No. 03-11-04/3/72).
2. Creating an environment for on-site consumption of products.
3. For the application of UTII, it is immaterial whether the culinary products are manufactured at the place of their sale or not. The main thing in this case is its sale through its own distribution network.
4. The area of ​​the hall for serving visitors is no more than 150 m2.
5. The average number of employees should not exceed 100 people.
6. In the area where this activity is carried out, the authorities are allowed to apply UTII to it.

When taxing the activities of a cafe, UTII uses the physical indicator “square meter”, which determines the area of ​​the hall for serving visitors. The basic profitability for catering enterprises is 1,000 rubles. per m 2. To calculate the area in order to determine the possibility of using the imputation, it is necessary to exclude the premises for the kitchen, utility rooms (wardrobe, warehouse), and the cashier's place. All data on the areas of individual premises must be reflected in title or inventory documents. These include:

• documents on the purchase of the building or a technical passport for it;
• floor plans;
• lease agreement indicating the premises and their area;
• other documents explaining the layout of the premises.