Application of the simplified tax system in retail trade in 2021

Accounting for income in retail trading using the simplified tax system

Income accounting for retail companies is similar to income accounting for any other company using the simplified tax system. (click to expand)

1. Tax accounting is carried out using the cash method. This means that all receipts for goods sold are included in income. Regardless of the method of payment - cash to the cash desk or non-cash to the organization's current account.
2. The buyer can pay not only in cash. This may be payment in property, work, or services. In this case, a counter debt arises between the buyer and sellers. If the obligations of both parties have come due, such companies can offset mutual claims. The date of receipt of the simplified tax system income in this case will be the date of signing the netting act. When calculating property, it is necessary to remember that property must be reflected at market prices.
3. When prepayments or advances are received, their full amount is also included in income under the simplified tax system on the date of receipt. This occurs regardless of whether the goods have been shipped to the buyer or not.
4. A trading company may also have non-operating income. For example, from renting out temporarily vacant premises. Such income is also included in income under the simplified tax system.

UTII or simplified tax system for retail trade

Tax legislation allows the application of an imputed special regime in relation to trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters. meters for each trade facility, as well as through kiosks, tents, trays and other objects of a stationary retail network that do not have sales floors. In addition, it is often possible to transfer trade through objects of a non-stationary trading network to imputation.

© photobank Lori

The fundamental point when choosing UTII for retail trade is the independence of the tax amount from the amount of real income. Quite often, imputation is a rather profitable taxation system for such a business.

Example

Romashka LLC carries out retail trade in computers and components in St. Petersburg. The calculation of imputed income in this case will be based on the following indicators:

1. the basic profitability for trading activities carried out through trading floors is 1800 rubles per 1 sq. m. m. per month.
2. the area of ​​the sales area, in this case it is 12 square meters. m. according to the title documents.
3. coefficient K1, for 2021 it is 2.083,
4. the K2 coefficient established in the Law of St. Petersburg of June 17, 2003 N 299-35 for trading activities in computer equipment carried out in urban municipal districts is 1.0.

Thus, the monthly amount of imputed tax will be:

• (1800 x 12 x 2.083 x 1.0) x 15% = 6748.92 rubles.

The amount of imputed tax, as can be seen from the example, is far from the largest. But is it possible in this case to optimize tax deductions by choosing a different taxation system?

On the simplified tax system with the object “income”, as is known, the tax rate is 6%. Thus, under the given conditions, simplified tax system-6% will be more profitable than UTII if the amount of monthly income does not exceed 112,000 rubles. In this case, the simplified tax will be equal to about 6,720 rubles, and will be less if the monthly revenue is less.

STS-15% is calculated from the difference between income and expenses. However, it should be noted here that in some regions of the country, local authorities have established reduced rates for the simplified tax system. In particular, such a law dated April 22, 2009 No. 185-36 (as amended on June 10, 2015) also exists in St. Petersburg, which we are considering as an example, so the classic simplified tax system-15% in this case is a preferential simplified tax system-7 % with the object “income minus expenses”. What does this give?

If we focus on the indicators of the example with UTII, then the use of this type of simplification will be more profitable if the tax base is no more than 96,400 rubles (6748/7*100). But do not forget that in this case we are talking about the difference between income and expenses, which in trading activities actually means a trading margin. Then everything will depend on the speed. If, for example, the monthly revenue of the store in question is 400,000 rubles per month, and the cost of the goods is 330,000 rubles, then the tax will have to be paid only on the difference, so it will be 70,000 x 7% = 4,900 rubles, i.e. will be more profitable in comparison with UTII. Based on the figures in the example given, you can easily calculate possible deductions for different tax regimes, as well as for other data on revenue, markup or trading conditions. True, you still need to remember that in most regions of the country the tax rate for the simplified tax system with the object “income minus expenses” is still standard - 15%. At the same time, we should not forget that the use of the “income-expenditure” simplified tax system imposes additional obligations on the businessman, in particular, to keep records of expenses accepted in the tax base.

Accounting for expenses when retailing using the simplified tax system

All company expenses must be:

• economically justified
• documented
• aimed at generating income

Conventionally, the company’s expenses for the simplified tax system can be divided into the following groups:

• expenses for the purchase of goods (excluding VAT)
• VAT presented by the supplier (if the supplier works on the general taxation system)
• expenses for purchasing goods
• costs of selling goods

An additional condition for companies operating on the simplified tax system is that goods purchased for resale must be paid for and sold to customers.

The accounting policy must define one of the methods for valuing purchased goods:

• FIFO method (first of all, expenses for the earliest goods purchased are taken into account)
• based on the average cost of purchased goods
• at the cost of a unit of goods.

The procedure for determining expenses under the simplified tax system is described in Article 346.16 of the Tax Code (Tax Code of the Russian Federation). It is precisely based on the requirements of this article that the cost of the goods themselves and the VAT presented by the supplier on purchased goods must be reflected separately in the Book of Income and Expenses under the simplified tax system.

Restrictions on the use of the simplified tax system in retail

Retail trade as a type of activity in itself is not an obstacle to the application of the simplified tax system.
For organizations engaged in it, there are general restrictions on simplification provided for in Art. 346.12 Tax Code of the Russian Federation. Let us recall the main ones that are relevant for retailers.

1. Amount of income. For example, to switch to this special regime from next year, income based on the results of 9 months of the current year should not exceed the limit of 112.5 million rubles. (Clause 2 of Article 346.12 of the Tax Code of the Russian Federation). To maintain the right to simplification, the limit of 150 million rubles must be observed. per year (clause 4 of article 346.13 of the Tax Code of the Russian Federation).
2. The average number of employees should not exceed 100 people (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation).
3. According to accounting rules, the residual value of fixed assets should not be more than 150 million rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation).
4. The share of participation of other organizations in the authorized capital is no more than 25% (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation).
5. The organization has no branches (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Find out what innovations legislators are preparing for simplified workers who have exceeded the income and number limits here.

In 2021, trade in labeled goods, for example, shoes, is not subject to UTII. Is it possible to apply the simplified tax system in relation to this activity without notifying the tax authority? The answer to this question is in ConsultantPlus. Get free access and proceed to expert explanations.

The procedure for writing off goods in retail trade using the simplified tax system

With a large range of goods and a significant number of suppliers, special attention must be paid to tracking paid and sold goods. This can be done using, for example, the methodology recommended by the Ministry of Finance of the Russian Federation in Letter No. 03-11-04/2/94 dated April 28, 2006, or you can approve your own write-off rules by local regulations that do not contradict the provisions of the Tax Code of the Russian Federation.

Example 1. Write-off using the FIFO method

first purchased 20 bathroom sets at a price of 2,200.00 per set excluding VAT (1st batch), after 2 weeks another 10 sets were purchased at a price of 2,000.00 per set (2nd batch). Within a month, 25 sets were sold.

When using the FIFO method the following will be written off:

• all 20 sets of their first batch priced at 2,200.00 for a total of 44,000.00;
• 5 sets from the second batch at a price of 2,000.00 for a total of 10,000.00;
• total expenses will include 44,000.00 + 10,000.00 = 54,000.00

Example 2. Write-off of goods at average cost

Let's use the conditions of Example 1 regarding the quantity and amount of purchased goods. Let us add that at the beginning of the month there were 5 of the same sets in stock for a total amount of 9,500.00 (excluding VAT). 27 sets of varying prices were sold.

Let's determine the average cost of the set

• (9 500,00 + 2 200,00 * 20 + 2 000,00 * 10) / (5 + 20 + 10) = 2 100,00
• In total, expenses will include 27 * 2,100.00 = 56,700.00

Example 3. Write-off of goods at the cost of each unit

This method is suitable for selling a small range of goods (usually expensive ones, which can be taken into account at the cost of a unit of goods). For example, a set of built-in kitchen appliances was purchased at a price of 200,000.00. It was sold to the buyer for 300,000.00 200,000.00 will be written off as expenses

IP USN INCOME reports for retail trade

In accordance with clause 4 of the Decree of the Government of the Russian Federation dated May 6, 2008 N 359 “On the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment,” there is no such statement, it just says that “ document form ( there we are talking about BSO

) is produced by printing method"

In accordance with Art. 346.15 Tax Code of the Russian Federation and Art. 249 of the Tax Code of the Russian Federation, for the simplified tax system, income from sales is taken into account, under which proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired and proceeds from the sale of property rights are recognized. And proceeds from sales are determined based on all receipts associated with payments for sold goods (work, services) or property rights, expressed in cash and (or) in kind.

Accounting for VAT on purchased goods under the simplified tax system

VAT is accounted for separately, the write-off conditions are the same as for the goods themselves - the goods must be paid for and sold. If not all goods are sold, but only part of them, VAT is written off as expenses, calculated in proportion to the cost of the goods written off for sale.

Expenses for the purchase of goods under the simplified tax system

Expenses associated with the purchase of goods can be written off immediately upon payment. Such expenses are the costs of delivering goods from the supplier, the costs of storing them and maintaining them in good condition. On the other hand, such expenses can also be taken into account as part of material expenses. Then it will be possible to take them into account as expenses are paid off as debts are paid to suppliers.

Costs of selling goods under the simplified tax system

Such expenses include the costs of delivering goods to customers, costs of pre-sale preparation, packaging and other similar costs. Such expenses can be taken into account immediately after they are paid. With regard to transport costs for delivering goods to customers, the position of regulatory authorities is not clear.

The Ministry of Finance believes that the cost of goods passes to the buyer at the time of sale, the cost of subsequent delivery (delivery of someone else's property, according to the Ministry of Finance) can be taken into account in expenses only if the cost of such delivery is included in the sale price of the goods, or delivery costs are separately reimbursed by the buyer.

Typical accounting entries when selling goods at retail at sales prices

Typical wiring is shown in Table 1: (click to expand)

Retail trade on the simplified tax system in 2021

The company violated the rules for accounting for expenses under the simplified tax system by inflating expenses. Most likely, the amount of the advance payment under the simplified tax system for the quarter in which the case in question occurred is underestimated. If the specified goods are not sold before the end of the tax period, the simplified tax system tax will also be reflected incorrectly (its amount payable is underestimated) in the declaration for the year. In this case, the company will face sanctions under Article 122 of the Tax Code of the Russian Federation - a fine of 20% of the unpaid amount and penalties for violating payment deadlines. The tax itself will also need to be paid.