How to determine a trading place

To determine the trading place, use the five features indicated in the Tax Code of the Russian Federation. Only in this case, rental services for the sale of retail space fall under the application of such a single tax on imputed income.

You will need

Tax Code of the Russian Federation.

Instruction manual

1

When opening a retail trade enterprise, pay special attention to the choice of a trading place, focusing on the 5 signs listed in the Tax Code of the Russian Federation.

2

First of all, choose a part of the real estate for the trading place: buildings, buildings, structures or a separate land plot. Choose a place to use in order to provide services for the organization of public catering for the population or for retail sales transactions.

3

To confirm the purpose of the trading place, use title documents or inventory documents, or the fact of the provision of services for the public catering or retail sale.

4

Only in this case can you apply the Single imputed income tax to this type of activity. In the event that a part of the space leased to a trading place is subleased, it is also subject to the Single Tax charged on imputed income.

5

Also take into account that a trading place cannot have trading floors in order to be able to apply the Single Tax on imputed income, and can also be located in stationary trading network facilities that do not have trading floors. Such objects include markets, kiosks, shopping malls, vending machines and similar objects. An object is recognized as a stationary trading network in the event that the fact of its use for conducting trading activities is confirmed.

6

Use for trading not only a stationary trading place, but also a mobile and / or collapsible. Rental services (temporary possession, temporary use) of a selected trading place located in one of the objects of a stationary trading network only subject to all five requirements are subject to a single imputed income tax.

note

The law does not clarify who is obliged to prove the actual use of the object as a trade object - a taxpayer or a tax authority.

Useful advice

A stationary trading network is a trading network located in buildings intended for and / or used for organizing trade, buildings connected to communication networks.