How to reduce the trading area

When organizing retail, the question arises of minimizing costs. This primarily concerns the reduction of tax payments. The most affordable way for these purposes is to reduce the sales area, but so that tax inspectors are not able to prove a trick.

You will need

• Consultations:

• - lawyer;

• - accountant;

• - designer.

Instruction manual

1

The issue of documentary reduction in the retail space in retail is primarily relevant for UTII payers. A large trading area can "eat up" the lion's share of profits. In order to avoid this, businessmen are forced to cunning and look for ways to reduce their costs.

For these purposes, manipulations are made with the numbers in the leases of retail space. Trading is considered the area on which the sale of goods is carried out (note that the exhibition hall in which shop windows are located for displaying goods is not considered trading, therefore, it can be safely deducted from the total area of ​​the lease and allocated in a separate column). The places of storage and warehousing of the rest of the goods are not included in the sales area and are considered as warehouses (utility, auxiliary, etc.). With this in mind, when drawing up a lease agreement, these areas should be allocated in two different units.

2

The next step will be to optimize the outlet itself for the indicators specified in the contract. Otherwise, checking and measuring the premises may lead to penalties. Here you can take advantage of the combination of design techniques, the installation of a double showcase (the back of which will be a warehouse). The main goal is to achieve a visual perception of the proposed area, since the first assessment will be just visual, it may not come to measurements.

note

It is important for the landlord to obtain the desired rental amount. It is not right to set a single price on the area of ​​the trading floor and utility rooms. This will immediately arouse suspicion from the tax office. Therefore, it will be rational, based on the desired amount of profit for the landlord, to calculate 2 figures: a deliberately high price for a trading floor and, accordingly, an underestimated (corresponding to average market indicators) rental price for warehouses. Since the overestimated figure for retail outlets is easier to explain and it is less suspicious than warehouse prices.

Useful advice

* You can conclude two separate contracts for different types of space: this will distract the attention of the inspectors.

* If possible, one premises can be divided into several lease agreements concluded with different tenants (but then it becomes necessary to install several cash registers).