Object of taxation and tax base for UTII

UTII, USN, OSNO, PSN, Unified Agricultural Tax, NPD: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article “Taxation systems: how to make the right choice?”

And for those who still have questions or those who want to get advice from a professional, we can offer a free consultation on taxation from 1C:

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Note! tax regime has been abolished since 2021 . Payers of UTII need to choose another taxation option.

To switch from UTII to a simplified taxation system, it was necessary to submit an application to switch to the simplified tax system before the end of 2020.

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Features of UTII

Documentation

Application for UTII (LLC)
Application for UTII (IP)

Deregistration under UTII (LLC)

Deregistration according to UTII (IP)

Declaration on UTII

LLC taxes The imputed tax replaces the payment of:

• income tax;
• VAT, in addition to what is paid when importing into the territory of the Russian Federation;
• property tax, with some exceptions.

Prepare a UTII declaration for only 149 rubles

We draw the attention of all LLCs to UTII - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash.

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Individual entrepreneur taxes For individual entrepreneurs, the imputed tax replaces the payment of:

• personal income tax;
• VAT, in addition to what is paid when importing into the territory of the Russian Federation;
• tax on property used in business activities, for which you need to apply for an exemption from payment to the tax office at the location of such real estate.

The essence of the single tax on imputed income is clear from its name. The word “imputed” is used quite rarely in colloquial language, unless you remember such clericalisms as “impute guilt” or “impute duty.” The meaning of the word “impute” is to count or estimate as something. In this case, the state believes that the UTII payer, engaged in the type of activity permitted for this regime, must receive a certain income from it. In this case, income is assessed not in monetary terms, but in physical indicators.

For example, three workers in the service sector will bring more income than one, and a store with an area of ​​30 square meters. m should be more profitable than an area of ​​20 square meters. m. In st. 346.27 of the Tax Code of the Russian Federation provides a more understandable interpretation of imputed income as potentially possible, taking into account the conditions affecting the receipt of this income.

What conditions are meant? First of all, this is a physical indicator to which the basic profitability is tied. A physical indicator can be the number of employees, units of transport, or the area of ​​the sales floor. Basic profitability is a conditional monthly profitability per unit of physical indicator, calculated in rubles.

Here are simple examples of calculating the tax base for an imputed tax (we take the data from the table in Article 346.29 of the Tax Code of the Russian Federation):

1. The basic monthly income for the provision of household services per employee (including the individual entrepreneur himself) is 7,500 rubles. If there are three employees, then the basic profitability will be 7500*3 = 22500 rubles.
2. The basic income per month for catering services, if there is a service hall, is 1000 rubles. The physical indicator here is a square meter. Basic profitability of an object with an area of ​​20 sq. m will be 20,000 rubles, and on an area of ​​30 sq. m, respectively - 30,000 rubles.
3. The basic profitability for motor transport services for the transportation of goods will be 6,000 rubles per vehicle. We calculate: three cars should give an income of 6,000 * 3 = 18,000 rubles, and five cars - 30,000 rubles.

Is this approach objective for calculating real income? No. If you want objectivity, then choose the simplified taxation system or the general taxation system. In this case, we are interested in the profitability of the imputed tax, i.e. reduction of tax burden.

Please note that the basic yield is the tax base for calculating the imputed tax, but it still needs to be adjusted by two special coefficients.

Physical indicators and basic UTII profitability

The basic profitability is fixed for each type of activity in Art. 346.29 Tax Code of the Russian Federation. For example, for veterinary services it is 7,500 rubles, and for repairs it is 12,000 rubles.

The physical tax indicator is also related to the type of activity. The indicator could be:

• number of workers together with individual entrepreneurs;
• parking/sales area;
• number of vehicles;
• number of seats, etc.

A complete list is also given in the Tax Code.

A situation may arise when the value of a physical indicator has changed. Then you need to take into account changes from the beginning of the month, regardless of what day the changes occurred.

Calculation of the amount of tax on UTII

Tax calculation in this mode is carried out according to the algorithm given in Art. 346.29 of the Tax Code of the Russian Federation, which can be expressed as a formula:

DB * FP * K1 * K2 * 15% = amount of imputed tax per month

For this regime, it is not the income received that is taken into account, but special indicators:

• FP is a physical indicator, which can be the number of employees, vending machines, seats in transport, the area of ​​the sales floor in square meters. m and others;
• BD – basic profitability per month per unit of physical indicator in rubles;
• K1 is a deflator coefficient, set every year by order of the Ministry of Economic Development of the Russian Federation.
• K2 is a correction reduction factor that is adopted annually by local authorities and varies from 0.005 to 1.

The K1 coefficient for 2022 was established by order of the Ministry of Economic Development dated October 21, 2019 No. 739 and is 2.005.

The first three components of the formula (BD, FP and K1) do not have regional characteristics, and the K2 coefficient can greatly change, or rather, reduce the amount of imputed tax payable. In addition to the fact that K2 will differ by region, within the framework of the municipal regulatory act it will also differ by type of activity.

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Please note that by region for imputed tax we do not mean a region or region, as for the simplified tax system Income minus expenses, but a municipality. For example, within one region, such legal acts may be adopted in different municipal districts, so the types of activities and the K2 coefficient will be different for them. Some representative bodies indicate different K2 coefficients even for different streets of the same municipality.

Additionally, K2 may differ in the type of goods sold for retail trade and, finally, in the type of object of trade or provision of services. For example, K2 in the same municipality for a restaurant or bar can be 1.0, for a cafe – 0.8, and for canteens – 0.4.

Where can I find the K2 coefficient? You can contact the tax office at the place of business (since UTII payers are registered at the place of business) or the economic department of the local administration.

You can find such information yourself on the official website of the Federal Tax Service https://www.nalog.ru. Select the region you are interested in, enter “UTII” in the search and find “Features of regional legislation.” Regional regulations indicate the types of activities permitted for this regime in this region, and the K2 coefficient for each type.

✐Example ▼

Let's calculate how much imputed tax an individual entrepreneur who has two employees and has chosen UTII to provide furniture repair services in Tula must pay in 2020. The basic monthly income for household services is 7,500 rubles per employee, taking into account the individual entrepreneur himself. The regional K2 coefficient for furniture repair is set at 0.56.

Let's substitute the values ​​into the formula DB * FP * K1 * K2 * 15% = 7,500 * 3 * 2.005 * 0.56 * 15% = 3,789.45 rubles. The amount of UTII for the quarter will be only 11,368 rubles.

Formula for calculating the single tax

The UTII tax period is three months, so calculate and pay the tax quarterly. Individual entrepreneurs and organizations calculate tax in the same manner. To do this, use the formula:

UTII = Tax base × Tax rate

The tax rate is usually 15% of imputed income. The authorities of the constituent entities can change it within the limits of 7.5-15% for certain types of activities and categories of taxpayers. Find out the rate in your region from the tax office or on its website.

The tax base is the imputed income for the quarter. To find out, calculate your income for each month, as figures may change. Imputed income is calculated based on several indicators:

Imputed income for the month = BD (basic profitability) × FP (physical indicator) × K1 × K2

At first glance, the calculation formula looks complicated; to make everything clear, let’s look at the indicators separately.

UTII must be calculated for the last time in 2022. From January 1, 2021, imputation will be cancelled. Choose your new tax system using our online calculator. Kontur experts held a webinar where they answered questions about the transition from UTII; we collected the most interesting answers in the article. If you don’t find the answer to your question, ask it in the comments to the text, we will definitely answer.

Is it possible to reduce the tax on UTII?

You cannot change DB and K1 in the imputation tax calculation formula, but you can:

1. Select for activity the region in which the K2 coefficient will be the smallest, provided that the type of activity you want in this region can work on UTII (taking into account that local authorities have the right to reduce the list of types of activities specified in Article 346.26 of the Tax Code RF).

2.Reduce the physical indicator if this does not negatively affect the business, your employees or clients. For example, by using more ergonomic placement of display cases or retail furniture, you can reduce the area of ​​the sales floor.

Do not forget also that the physical indicator for retail and catering facilities is not their entire area, but only the area of ​​the sales floor or service area. If you rent a property for retail or catering, be sure to indicate such area separately in the contract so as not to pay tax on ancillary premises. When checking, tax officials can measure the area actually used for trade or services, and if it is underestimated, the tax on the quarterly declaration will be recalculated, and a fine of 20% will be levied on the amount of underpaid tax.

3. Use a vehicle to work in two shifts or an object of trade (providing services) around the clock. This will not change the amount of tax, but will allow you to receive more income, i.e. as a percentage, the tax burden on UTII will be less.

4. On UTII, as well as on the simplified version, insurance premiums can be taken into account when calculating the imputed tax if they were paid in the same quarter for which the tax is calculated.

UTII payers - who pays and how

Not all organizations and individual entrepreneurs could apply UTII. Business entities had to meet the requirements of Art. 346.26. Tax Code of the Russian Federation and engage in passenger and cargo transportation, retail trade, provide household and veterinary services, etc. Also, UTII should have been allowed in a constituent entity of the Russian Federation.

If a company conducted several types of activities, it could combine “imputation” with other taxation systems - simplified tax system or OSNO. At the same time, separate accounting of transactions and property was maintained.

You need to pay tax every quarter. Payment of UTII replaces payment of VAT, income tax for companies and personal income tax for individual entrepreneurs. Payment of property tax depends on whether your property is included in the cadastral list.

How to reduce the amount of UTII tax due to paid insurance premiums

Individual entrepreneurs who do not have employees can reduce the calculated tax by the entire amount of individual entrepreneur insurance premiums paid for themselves.

✐Example ▼

An individual entrepreneur without employees provides motor transport services for transporting passengers on a minibus that he owns, which has 20 seats. The amount of insurance premiums paid for yourself in the first quarter of 2022 is 10,000 rubles. The data for calculating the imputed tax is as follows:

• Basic profitability is 1,500 rubles per unit of physical indicator, i.e. one seat;
• Physical indicator – 20;
• K1 in 2022 - 2.005;
• Regional coefficient K2 – 0.8.

We calculate the tax amount for the month using the formula discussed above:

DB * FP * K1 * K2 * 15% = 1500 * 20 * 2.005 * 0.8 * 15% = 7,218 rubles

The amount of imputed tax for the quarter will be 7,218 * 3 months = 21,654 rubles. The tax can be reduced by the entire amount of insurance premiums paid by the entrepreneur for himself, i.e. for 10,000 rubles. Total, UTII payable is equal to 21,654 – 10,000 = 11,654 rubles.

If an individual entrepreneur has at least one employee, then the tax on the amount of contributions for himself and for employees can be reduced by no more than 50%. The same rule applies for LLCs - by paying insurance premiums for employees, the calculated imputed tax can be reduced by no more than half.

✐Example ▼

The organization is engaged in the retail trade of food products in a store with a sales area of ​​30 sq. m. in Omsk. m. The amount of insurance premiums for employees paid in the first quarter of 2020 is 36,400 rubles. The data for calculating the imputed tax is as follows:

• Basic profitability – 1800 rubles per unit of physical indicator, i.e. sq. m;
• Physical indicator – 30;
• K1 in 2022 - 2.005;
• Regional coefficient K2 – 0.7.

We calculate the tax for the month using the formula:

DB * FP * K1 * K2 * 15% = 1800 * 30 * 2.005 * 0.7 * 15% = 11,368.35 rubles

The amount of imputed tax for the quarter will be 11,368.35 * 3 months = 34,105 rubles. Although contributions for employees amounted to 36,400 rubles, the calculated tax can be reduced by no more than 50%. Total, UTII payable is 34,105/2 = 17,053 rubles.

Prepare a UTII declaration for only 149 rubles

Declaration form for calculating income tax for an incomplete month

The declaration that is used in these calculations is no different from similar documents for a full month.

The declaration form is presented in the appendix to the article.

To reflect the values ​​of an incomplete month in the declaration itself, it is enough to adjust the value of the physical indicator in the corresponding lines of the declaration (these are terms 050-070 of section 2). We define it as the ratio of the number of calendar days for which the individual entrepreneur was on “imputation” to the total number of days in the month of withdrawal (or registration).

A standard declaration form is submitted to the tax office.

Example 2. Calculation for an incomplete month

The initial data for the calculation are presented in the table below.

We will carry out the calculation in the following sequence:

1. We determine the value of the K2 coefficient for the company’s operating conditions using the formula:

K2 = V * F * D * Z,

where B is an indicator that is associated with the amount of income by type of business. For retail trade in the municipal area under study, it is 0.36;

F is a value that takes into account the size of income depending on the type of locality where business activities are carried out. For Borisoglebsky village F =1;

D – a value that takes into account the location of the individual entrepreneur’s business within the locality. Since the store under study is located on the outskirts of the village, the value of the coefficient is taken equal to D = 0.78. If the store were in the center, then the value would be D = 1;

Z – the value of the indicator, which depends on the average salary of the company’s employees. In our example, the salary is 9,000 rubles. With this amount of remuneration Z = 0.5.

Calculation of the K2 value for our example:

K2 = 0.5 * 0.36 * 1 * 0.78 = 0.1404

1. The CD value is 30 days in June. The value of CD1 is 14 days.
2. The calculation of the UTII value looks like this:

(1800 * 65 * 1.868 * 0.1404) * 15% / 30 * 14 = 30685 * 15% / 30 * 14 = 2148 rubles.

Important! To perform calculations for an incomplete month in 2022, it is necessary to clearly understand the initial conditions under which the taxpayer works on UTII in a particular region. This is especially true for calculating the K2 coefficient. The value of this coefficient can be set by local authorities taking into account various factors. Its total value is determined by the formula.

When UTII becomes a more profitable regime than simplified tax system or OSN

The imputed tax, calculated according to the above formula, will have to be paid, regardless of whether you receive real income from your activity and what its size is. If you provide road transport services for the transportation of goods, but you have few orders, then UTII may be unprofitable, as well as if trade in your store cannot be called brisk. But from a certain point, when your real income grows and the calculated tax remains the same, the tax burden under this regime becomes less burdensome than under the simplified system.

To understand whether UTII will be beneficial in your case, you must first calculate the amount of imputed tax and compare it with the one you will pay under the simplified tax system. Of course, when starting a business, you can only guess what your income will be, so when registering an individual entrepreneur or LLC, you can first switch to the simplified tax system, and then, when you have specific numbers at your disposal, calculate whether it will be more profitable for you to pay UTII.

Activities on UTII are regulated by Chapter 26.3 of the Tax Code of the Russian Federation, therefore, to clarify specific issues, we will turn to it.

Deflator coefficients K1 and K2

Deflator coefficients in the calculation of UTII are designed to adjust the amount of tax depending on 2 factors. Coefficient K1 takes into account the inflation rate and increases the amount of imputed tax. It is established by the Ministry of Economic Development annually.

More information about the deflator coefficient K1 can be found in this article.

The deflator coefficient K2 is set by local authorities for each municipality. The economic meaning of K2 is the regulation of the tax burden on business depending on the territorial working conditions of the businessman. The deflator coefficient K2 cannot be greater than 1. The size of K2 can be found at the local Federal Tax Service.

Calculating the amount of imputed tax is not difficult. The only aspect in which questions may arise is the calculation of the value of the physical indicator of UTII.

Our section “Procedure for calculating UTII” contains reviews of legislation and expert recommendations that will help you correctly calculate the amount of UTII for declaration and payment to the budget.

Who can be a UTII payer in 2022

Organizations and individual entrepreneurs that intend to conduct one of the types of activities permitted for this regime have the right to imputation. Just as for the simplified system, the ability to work on imputation is limited by a number of conditions:

• the average number of employees of the taxpayer should not exceed 100 people;
• the share of participation in the organization of other organizations should be no more than 25%, except for consumer cooperation organizations and those in which more than half of the employees are disabled;
• organizations and individual entrepreneurs should not be payers of the single agricultural tax;
• the taxpayer should not be classified as the largest;
• the activity should not be carried out within the framework of a simple partnership agreement, joint venture or trust management;
• The area of ​​the sales area or customer service area (catering) should not exceed 150 sq. m.

In addition, UTII is not used when leasing gas and gas filling stations and when providing catering services by educational, health and social security institutions.

As for restrictions on the amount of income received, there are none for UTII, which is natural, because Income records for this regime are not kept; the tax base is calculated using the formula already discussed above.

Disadvantages of UTII

Along with its advantages, UTII also has its downsides. In particular:

• The fixed amount of the insurance payment can be not only an advantage, but also a disadvantage. For example, in cases where income from commercial activities is too small or an entrepreneur or organization for some reason ceased its work, but did not notify the tax service about it. In such situations, the imputation tax will still have to be paid.
• Restrictions that have to be taken into account when developing a business. For example, if a trading company increased the area of ​​its sales floor to 151 sq.m. she will no longer have the right to apply UTII.
• Attachment to the area in which commercial activity is carried out. That is, an individual entrepreneur or an organization registered with a particular tax office and carrying out imputation activities has the right to work only in the territory assigned to this tax office. In addition, it is worth remembering that depending on the region, the list of species falling under UTII changes.
• There is no possibility to work under VAT. This significantly limits the circle of partners, since large companies, as a rule, carry out their activities using VAT.

What activities can you do on UTII?

A complete list of activities on UTII is given in clause 2 346.26 of the Tax Code of the Russian Federation. It includes types of services: household, veterinary, catering, parking lots, trucking, service stations, rental of retail spaces and land plots for them, some types of advertising services and retail trade (since 2022, the sale of medicines, shoes, fur products is prohibited on imputation ).

The types of activities for UTII in a specific municipality, within the specified list, are established by the representative bodies of municipal districts, city districts and cities of federal significance. They are indicated in the same legal acts that establish the K2 coefficient.

Many disputes between taxpayers and regulatory authorities arise due to the recognition of a specific business as falling under UTII. Here are some of the controversial situations:

1. Computer repair services, as a type of household services, are allowed on UTII, but installation of computer systems and programs, their configuration and maintenance are not. The Ministry of Finance came to this conclusion.
2. Services for installing plastic windows are permitted if finished products are installed. If customers place orders based on samples produced by contractors, tax authorities consider this to be trade outside the stationary network, which is not subject to UTII.
3. Catering services through facilities that do not have a service hall are allowed, and the production of culinary dishes based on pre-orders accepted remotely, according to the Ministry of Finance, cannot take place within the framework of imputation.
4. Leasing retail space on UTII is possible, but you cannot lease out part of the trading floor to accommodate a vending machine.

Controversial situations on UTII must be considered taking into account the judicial arbitration practice in the district and the attitude of the territorial tax inspectorate to the clarifications of the Ministry of Finance. If you have any doubts about whether you can switch to this regime in your case, you should contact the tax office at your place of business with a written request describing your situation.

Examples of calculating UTII tax

Each federal district or municipal district has the right to independently determine which types of activities on their territory fall under UTII.

General rule: this tax does not apply to large taxpayers, as well as to individual entrepreneurs working in the field of health and social security.

For other types of businesses, the calculation of tax on imputed income will be slightly different. In addition, the legislation also provides for the option of calculating tax for an incomplete month. We will consider and give examples of calculating UTII in 2022 in the following areas of activity:

• vehicle repair;
• retail;
• transportation;
• rental of real estate;
• domestic services;
• public catering;
• leasing of land plots;
• advertising;
• vending machines.

As is known, for such calculations a general formula has been developed as follows: UTII = BD*FP*K1*K2*15%. What are the factors included in this “equation”, we will say a little lower. Here we will make a reservation that the sizes of the coefficients are different for different territorial units. Knowing these regional inputs and your own input figures, it is not difficult to make these calculations.

When calculating the tax on imputed income, it should be taken into account that the tax is paid without kopecks, the resulting value with a value of less than 0.5 units is discarded, and 0.5 units or more are rounded to the whole unit (Order of the Federal Tax Service of the Russian Federation dated January 23, 2012 No. MMV-7- 3/ [email protected] ).

How to switch to UTII

Since 2013, UTII has ceased to be mandatory; organizations and individual entrepreneurs are switching to paying imputed tax voluntarily. According to paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, a taxpayer who wishes to apply imputation must register at the place of activity, except for the following types of activity:

• motor transport services for the transportation of goods and passengers;
• services for advertising in transport;
• delivery or peddling trade.

When providing such services, they are registered at the place of registration with their tax office.

If you have already received the status of a business entity (as an individual entrepreneur or LLC), then you are registered with the tax authorities at your place of registration or legal address. Having decided to apply UTII, you must re-register as a payer of imputed tax at the place of activity. If your place of business coincides with your regular registration, then you will be registered with only one tax office, but if not, then you will be registered with two tax offices. There may be more such inspections if you carry out activities on UTII in different municipalities.

To register, you must submit an application to the tax office in the municipality of interest to you within five working days from the date of commencement of the activity falling under the imputed regime. The Federal Tax Service, in turn, within the same five-day period issues a notice of registration of an individual entrepreneur or organization as a payer of imputed tax.

Deregistration under UTII occurs in the same manner - within five days from the date of termination of the imputed activity or transition to another tax regime. And also, within five days, the Federal Tax Service issues a notice of deregistration of an individual entrepreneur or organization.

Registration and deregistration during the quarter

There are difficulties in determining the single tax for a quarter if the taxpayer entered or was deregistered in that quarter. The quarter of registration is the first tax period, based on its results you need to pay tax. Calculate imputed income from the date of registration, that is, from the start date of UTII application, which you indicated in the application. The same date is indicated in the notice you received from the tax authority.

If you did not register on the first day of the month, then calculate the imputed income for less than a full month using the formula:

• NB = ((BD × K1 × K2 × FP) / KDm) × KDvd;
• where KDm is the number of calendar days in a month;
• KDvd - days of activity on imputation.

A taxpayer who has stopped working under imputation submits an application for deregistration to the tax office. You must pay tax for the quarter in which you were deregistered. Calculate the tax base from the first day of the quarter until the deregistration date indicated in the relevant application. To calculate, use a similar formula.

When to submit reports and pay UTII tax in 2020

Reporting in the form of a tax return is submitted every quarter, no later than the following dates:

• April 20 – based on the results of the 1st quarter;
• July 20 - based on the results of the 2nd quarter;
• October 20 - based on the results of the 3rd quarter;
• January 20 - based on the results of the 4th quarter.

The imputed tax must be paid according to the data calculated in the quarterly declaration. The deadlines for paying the quarterly UTII differ from the deadlines for submitting reports by five days, i.e. must be paid no later than:

• April 25 – based on the results of the 1st quarter;
• July 25 – based on the results of the 2nd quarter;
• October 25 – based on the results of the 3rd quarter;
• January 25 – based on the results of the 4th quarter.

Do not forget that you must pay imputed tax regardless of whether you received income and whether you worked at all in this quarter. The principle here is this: as long as you are registered as a UTII payer, you will have to pay tax; there is no provision for a zero declaration.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator:

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services :

Free accounting services from 1C

KUDiR is not carried out on imputation, because Income and expenses in this mode are not taken into account. Data on the basic profitability, physical indicator, coefficients K1 and K2, as well as the amount of calculated imputed tax payable, are indicated immediately in the quarterly declaration. Declarations and payments for imputed tax are submitted and paid at the place of business. If there are several such places, and they are not under the jurisdiction of one tax office, then you will have to do this at different addresses and details.

An example of calculating UTII for retail trade

Let's consider an example of calculating UTII for individual entrepreneurs in retail trade. Let's take for example an abstract store selling women's clothing. Department area - 10 sq. m, and it is located in a large shopping center with stationary areas for retail sales. Let's take a closer look at what stands behind the abbreviations of the components of the formula.

DB is an indicator of the basic profitability of UTII. For stationary retail facilities, it is 1,800 rubles per square meter.

AF is a physical indicator. For our situation, such a physical starting point is the area of ​​the premises rented by the entrepreneur. We agreed that our small boutique will occupy 10 square meters.

K1 is the so-called deflator coefficient. It is standard and unchangeable, and does not depend either on the territoriality of the trading enterprise or on the type of activity of the businessman. In 2022, K1 was 1.798. It was unchanged for several years, but in 2018 there was an increase in K1 for UTII to 1.868. And in 2022, K1 was raised again and is 1.915. By Order of the Ministry of Economy dated October 21, 2019 No. 684 for 2022, K1 was increased by 4.9%, and its value is 2.009.

K2 - and this is a variable coefficient that takes into account both the characteristics of the activity and the specifics of the region. For retail trade in our town N. for retail facilities with an area of ​​less than 30 square meters. m. K2 = 1.

According to Article 346.29 of the Tax Code of the Russian Federation, clause 3, the physical indicator for calculating UTII in retail trade is the area of ​​the sales floor. However, the Tax Code does not inform taxpayers on how to calculate the sales area. The answer to this question is available only in the explanatory information contained in numerous letters from the Ministry of Finance and the Federal Tax Service of Russia and accumulated judicial practice. According to these recommendations, the area of ​​a retail space (hall) should be determined strictly according to title or inventory documents.

Letters from the Ministry of Finance of Russia dated May 19, 2014 No. 03-11-11/23429, dated August 8, 2012 No. 03-11-11/231 and the Federal Tax Service of Russia dated July 27, 2009 No. 3-2-12/83 indicate that such documents This may include technical passports of premises, contracts of purchase and sale, rental of premises or parts thereof, diagrams, plans, explications.

Coefficients K1 and K2 for 2022 are discussed in detail in this material.

Thus, the unknowns on the right half of the equation became known. All that remains is to present the formula in numerical form and carry out the calculations.

UTII = 1800 * 10 * 2.009 * 1 * 15% = 5,424.3 rubles.

According to paragraph 6 of Art. 52 of the Tax Code of the Russian Federation, the tax amount is calculated in full rubles. Therefore, we apply the rule of mathematical rounding and get 5,424 rubles.

But do not forget that the answer received is the amount of UTII for just 1 month. And for participants in economic activities using this taxation system, quarterly reporting is provided. All we have to do is multiply the resulting number 5,424 by 3. Final total: 16,272 rubles.

Summary on UTII

1. This is a preferential tax regime, the tax for which is calculated using a special formula. The amount of tax does not depend on the income you actually receive, therefore, as it increases, the tax burden as a percentage will decrease.
2. The transition to this regime is limited by a number of requirements for the taxpayer, and you can only engage in certain types of activities.
3. UTII has regional characteristics, so payment amounts and permitted activities will be different in one region or even city.
4. You must register with the tax authorities at your place of business, where you must submit reports every quarter and pay the imputed tax.
5. The imputed tax calculated for payment can be reduced by the entire amount of insurance premiums paid for oneself in the same quarter (only for individual entrepreneurs without employees) or by the amount of contributions paid for oneself and its employees (in this case, the tax can be reduced by no more than 50% ).
6. If you are registered as a presumptive tax payer, then the amount calculated in the declaration will have to be paid, regardless of whether you received income or whether you worked at all.

How to calculate tax for UTII, using what formula

The calculation of UTII has its own nuances: the formula for calculating UTII includes both real business indicators (number of employees, number of vehicles, store area) and expected ones - monthly profitability of activities. This is a fixed amount that officials calculate; it changes quite rarely. And to take into account inflationary processes and local characteristics of activity, deflator coefficients are used: K1, which is established by the Ministry of Economic Development, and K2, which is determined by municipal officials.

To calculate UTII you need to know the tax base. How to calculate the tax base for UTII - read here .

It's rare that a company starts its work on the first day of a new quarter. In this regard, the question arises: how should the imputed tax be calculated if the company began its work in the middle of the month? A detailed answer with links to explanations from the Ministry of Finance is given in the article “If a new business is started in the middle of the month, UTII is calculated only for days worked .

IMPORTANT! A company can change the amount of imputed tax payable depending on the days actually worked only at the beginning of its activities as an “imputed tax” or when closing a business on UTII. Read more about this in the material “Imputed income does not depend on the number of days actually worked .

So, you have switched to UTII and want to know how to calculate the tax base for UTII without errors and protect yourself from the nagging of tax inspectors? Then you need to read this publication .

Imputation has one undoubted advantage, thanks to which this special regime is in some cases more profitable than PSN, which can also be used for many types of activities falling under UTII. The UTII payer can reduce the tax payable by the amount of insurance premiums. “The procedure for reducing UTII by the amount of mandatory insurance contributions” will tell you how to do this .

If you are the head of a company and want to check the work of your accountants, then our article will be useful to you.

This publication contains a formula for calculating imputed tax, links to legislative acts regulating the calculation, the sizes of deflator coefficients and the calculator itself for calculating UTII. Knowing the size of the physical indicator, you can calculate the tax payable. The calculator will be useful not only for managers, but also for accountants - use it to check your calculations.

How the online UTII calculator will help, payment deadlines and tax declaration procedures

The online calculator will help not only calculate the amount of tax to be paid, but also fill out the UTII declaration. The fact is that the lines and columns from the declaration are almost all the values ​​that need to be entered into the online UTII calculator to obtain the estimated tax amount. The service is absolutely free and is suitable for both legal entities and individual entrepreneurs with or without hired employees. The online UTII calculator allows you to calculate the amount of tax for the 1st type of activity. If you have more of them, the tax amounts obtained as a result of calculating the tax for each type of work should be added up.

The online UTII calculator can be opened at this link

The tax is calculated based on the results of each quarter and is due no later than the 25th day of the month following the reporting month. If the deadline falls on a weekend or non-working day, it is moved to the next closest working day. In 2022, all payment deadlines will be shifted in this way. Last dates for tax payment:

• January 27 - for the 4th quarter of 2019;
• April 20 - for the 1st quarter of 2020;
• July 27 - for the 2nd quarter of 2020;
• October 26 - for the 3rd quarter of 2022.

The declaration is submitted by the 20th day of the month following the reporting quarter.

The calculation from the calculator can be transferred to the UTII declaration. ConsultantPlus experts explained in detail how to do this correctly. Get trial access to the K+ system and upgrade to the Ready Solution for free.

Let's consider the algorithm for calculating UTII in 2019-2020.