Registration of SP for the sale of pvc windows. Beware, deception: virtuoso swindles of window companies. Little things, big problems

Hello Dmitry

This business transaction can be classified as follows:

1. As an exclusively household service for installation (and in this case, the windows themselves should be regarded as "artist's material"). In this case, no extra charge is made on the windows, and all your income is formed from the cost of the installation service.

2. How retail sale windows. The installation service is provided as an add-on. a service in trade - like packaging or delivery, for example. In this case, the price for the windows is set in such a way as to cover all costs, and for the client (and according to the documents) the cost of installation is included in the price of the windows.

3. It is possible to carry out and as two separate operations, but at the same time there will be two different tax bases for UTII (sales area and the number of employees employed in consumer services).

There is a letter about this: Letter of the Ministry of Finance of Russia dated 30.08.2012 No. 03-11-11 / 264

An individual entrepreneur enters into contract agreements with individuals for the delivery and installation of PVC windows. Delivery and installation services for plastic windows are included in the total cost. The individual entrepreneur accepts the application, takes measurements, orders a window from a third party and installs it. Individual entrepreneurs apply a taxation system in the form of UTII, using a physical indicator - the number of employees. The tax authority indicated that the general taxation system applies to these activities.
Is this legal?

Answer: The Department of Tax and Customs and Tariff Policy considered an appeal on the application of the taxation system in the form of a single tax on imputed income for certain types of activities in relation to business activities on the sale and installation of plastic windows and on the basis of the information provided in the appeal, reports the following.

According to paragraph 2 of Art. 346.26 of the Tax Code Russian Federation (hereinafter - the Code), the taxation system in the form of a single tax on imputed income for certain types of activities is transferred, in particular, entrepreneurial activity in the retail trade, as well as in the provision of consumer services, their groups, subgroups, types and (or) individual personal services classified according to All-Russian classifier services to the population.

Article 346.27 of the Code establishes that retail trade includes entrepreneurial activity associated with trade in goods (including for cash, as well as using payment cards) on the basis of retail sale and purchase agreements.

In this case, the relationship between the seller and the buyer is governed by the norms of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation).

In accordance with Art. 492 of the Civil Code of the Russian Federation, under a retail sale and purchase agreement, a seller engaged in entrepreneurial activity in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.

Based on Art. 493 of the Civil Code of the Russian Federation, a retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues a cash or sales receipt or other document confirming payment for the goods to the buyer.

From the above norms of the Civil Code of the Russian Federation and the Code, it follows that the main criterion for distinguishing retail trade from wholesale trade, is the ultimate purpose of using the goods purchased by the buyer.

Accordingly, to retail trade in order to apply Ch. 26.3 of the Code includes business activities related to the sale of goods both for cash and non-cash payments under retail sales contracts, regardless of which category of buyers (individuals or legal entities) these goods are sold. At the same time, the defining feature of a retail sale and purchase agreement for the purpose of applying a unified tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use of these goods for the purpose of doing business.

Considering the above, subject to the above norms of the Civil Code of the Russian Federation and Ch. 26.3 of the Code, entrepreneurial activity related to the sale of plastic windows for cash and non-cash payments to individuals and legal entities, carried out within the framework of retail sale and purchase agreements, can be transferred to the taxation system in the form of a single tax on imputed income.

At the same time, we draw your attention to the fact that according to Art. 346.27 of the Code, consumer services include paid services provided to individuals (with the exception of pawnshop services and repair services, maintenance and washing vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture, the construction of individual houses.

The All-Russian Classifier of Services to the Population OK 002-93, approved by the Resolution of the State Standard of Russia dated 06.28.1993 N 163 (hereinafter - OKUN), includes services for the repair and replacement of doors, window frames, door and window frames (code 016108 OKUN).

In this regard, if in contracts for the sale and installation of plastic windows, services for their installation are highlighted in a separate line or a separate contract is drawn up for the provision of these services, then entrepreneurial activity for the provision of such services can be transferred to the payment of a single tax on imputed income as a separate type of entrepreneurial activities in accordance with paragraphs. 1 p. 2 art. 346.26 of the Code.

If services for the installation of plastic windows are included in the cost of sold windows, then such activity cannot be considered as an independent type of entrepreneurial activity and refers to related services related to the sale of these goods.

It should also be noted that taxpayers of the unified tax on imputed income in relation to entrepreneurial activity in the provision of personal services are only those organizations and individual entrepreneurs that provide paid household services to individuals on the basis of consumer contracts.

If these services are provided not to individuals, but to legal entities, then such activities are subject to taxation in accordance with other taxation regimes.

Best regards, Evgeniya

During the on-site inspection the inspection found that individual entrepreneur illegally applies the system of taxation in the form of UTII in relation to the production and installation of plastic windows on orders of individuals. On this basis, she brought the entrepreneur to justice in the form of a fine. Kommersant did not agree with this decision and went to court.

The arbitrators found that during the audited period, the entrepreneur was selling PVC products (plastic windows) to the population in compliance with the terms of contracts for the installation of windows in the customer's premises. When selling windows, the entrepreneur entered into an agreement with each customer, the subject of which was the provision of goods to the buyer in accordance with the attached specification, and the individual entrepreneur was responsible for manufacturing, delivery, and installation of goods within 30 days from the date of receipt of payment for the goods. The cost of delivery and installation was borne by the entrepreneur himself. The obligations of the buyer under the contracts included making payment for the goods before its installation, ensuring unhindered access to the facility and creating the necessary conditions for installing the goods. The delivery of the final result of the work performed by the seller and its acceptance by the buyer were formalized by an act of acceptance and transfer of installation (finishing) works. The IP purchased the installed products (windows) from a third-party organization with which it was concluded.

That is, the entrepreneur did not sell finished products, and their manufacture according to the required dimensions, based on the individual needs of customers. Consequently, the transfer of manufactured goods within the framework of the execution of a work contract is unreasonably qualified by the tax inspectorate as a trade activity.

Thus, in fact, an individual entrepreneur during the audited period did not carry out retail trade, but carried out work on the installation of windows made within the framework of the performance of a contract with the involvement of a subcontractor.

According to the explanations given in the decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 29, 2011 No. 14315/10, the specified activity should be qualified as the provision of consumer services.

In accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the activity on the provision of consumer services, their groups, subgroups, types and (or) individual consumer services classified in accordance with OKUN, refers to "imputed" types of activity.

In this regard, the arbitrators in the Resolution of the FAS of the East Siberian District of 05/17/2012 No. A78-7278 / 2011 concluded that the individual entrepreneur reasonably applied the taxation system in the form of UTII. Accordingly, the decision of the tax inspectorate is unlawful.

An individual entrepreneur is engaged in the installation of plastic windows nat. persons. What taxation regime should an entrepreneur apply?

Question:An individual entrepreneur is engaged in the installation of plastic windows. Those. will take measurements from the customer, order the window and install. Please tell me what tax regime should (can) apply to an entrepreneur? Interested in the possibility of STS 6% or UTII? Customers are so far only individuals, respectively, calculations are made in cash in cash... Is an entrepreneur obliged to have a cash register ( online checkout) or is the strict reporting form sufficient?

Answer:With regard to the sale and installation of plastic windows, an individual entrepreneur has the right to apply both the STS and UTII.

The options and conditions for applying UTII in relation to this type of activity are described in detail below in the recommendation.

If an individual entrepreneur applies UTII in relation to the sale and installation of plastic windows as in relation to retail trade, then he has the right not to apply the CCP (online cash register) (until 01.07.2018), but issue sales receipts for the windows sold.

If an individual entrepreneur will apply UTII in relation to the installation of plastic windows as in relation to household services, then he has the right not to apply the CCP (online cash register) (until 07/01/2018), but issue SSOs for the services being sold that are made in the printing house or printed with a special device. After 07/01/2018, BSO will need to be printed using the online CCP in fiscal mode.

If the individual entrepreneur applies the simplified tax system in relation to the sale and installation of plastic windows, then the income from the sale of the windows themselves will be used by the individual entrepreneur to break through cashier's checks on the online-KKT, and for the proceeds from the sale of services for the installation of windows, the individual entrepreneur is entitled (until 07/01/2018) to issue BSOs that are made in a printing house or printed with a special device. After 07/01/2018, BSO will need to be printed using the online CCP in fiscal mode.

Justification

Is it possible to pay UTII for the sale and installation of plastic windows

Yes, you can.

As a rule, the sale and installation of plastic windows is carried out according to the following scheme. In the sales area where the sample windows are placed, the seller accepts a preliminary order from the buyer. Based on this order, the measurer leaves for the buyer, who determines the individual parameters of the order and its cost. These parameters are passed to the manufacturer, who executes the order, after which the finished windows are delivered and installed at the buyer's premises.

The operations that fall under UTII in this scheme include:
- sale of windows made by the manufacturer;
- installation of windows in the buyer's premises.

When selling UTII windows, you can pay both from activities in the field of retail trade (subparagraph and paragraph 2 of article 346.26 of the Tax Code of the Russian Federation). But only on condition that the seller complies with all the restrictions set for this type of business. If the windows are sold at retail by their manufacturer, or if the sale is carried out according to samples or catalogs outside the stationary distribution network, UTII cannot be used (Article 346.27 of the Tax Code of the Russian Federation).

When installing UTII windows, you can pay both from the activity of providing household services to the population (subparagraph 1 of paragraph 2 of article 346.26 of the Tax Code of the Russian Federation). According to OKPD, such services are classified as work on the installation of door and window blocks made of any materials (code 43.32.10.110). This group is included in the list of consumer services approved by the order of the Government of the Russian Federation of November 24, 2016 No. 2496-r.

And how to pay UTII if the same organization (the same entrepreneur) is engaged in the sale and installation of finished windows? In this case, everything depends on the content of the contract with the buyer (customer).

If the cost of delivery and installation is included in the total cost of the order, then UTII can be paid for only one type of activity - retail. With this option, the installation of windows is not recognized as an independent type of activity and is considered as an accompanying service associated with the sale of goods.

If the contract specifies the price of windows and separately the cost of their delivery and installation, then UTII will have to pay for two types of activities. And from retail and consumer services.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated April 24, 2013 No. 03-11-06 / 3/14365, dated December 7, 2012 No. 03-11-11 / 365 and dated August 30, 2012 No. 03-11- 11/264.

Sometimes organizations that sell and install plastic windows provide additional services to consumers. Namely, they accept orders for the manufacture of windows according to individual parameters and involve third parties in the execution of these orders. This type of business does not fall under UTII. Neither as the provision of personal services, nor as retail... In such situations, we are talking about activities under a work contract. And taxes from the income from this activity must be paid either according to the general or the simplified taxation system. The legitimacy of this approach is confirmed by arbitration practice (see, for example, the ruling of the Supreme Court of the Russian Federation of August 14, 2015 No. 310-KG15-8892, resolution of the Arbitration Court of the Central District of May 25, 2015 No. F10-1399 / 2012).

In what cases it is possible to use strict reporting forms for cash payments

Until July 1, 2018, instead of CCP when providing paid services to the public, the organization can use strict reporting forms that are made in a printing house or printed with a special device. After this date, the SRF must be printed using in fiscal mode. This means that all data on settlements with the population for services will go to tax office... It will be impossible to use conventional SRF.

This procedure follows from paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ, paragraph 8 of Article 7 of the Law of July 3, 2016 No. 290-FZ.

In what cases should CCP be used

 

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