Registration of SP for the sale of pvc windows. Caution, deception: the virtuosic swindle of window companies. Little things - big problems

Hello Dmitry

This business transaction can be classified as follows:

1. As an exclusively domestic installation service (and the windows themselves, in this case, are considered as “material of the contractor”). In this case, no mark-up 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 of windows is set to cover all costs, and for the client (and according to documents) the cost of installation is included in the cost of windows.

3. It can also be carried out as two separate transactions, but in this case, two different tax bases for UTII will arise (sales space and the number of employees employed in household services Oh).

There is a letter about this: Letter of the Ministry of Finance of Russia dated August 30, 2012 No. 03-11-11 / 264

An individual entrepreneur enters into contracts with individuals for the delivery and installation plastic windows PVC profile. Services for the delivery and installation of plastic windows are included in the total cost. The individual entrepreneur accepts an application, makes measurements, orders a window from a third party and installs it. IP applies a taxation system in the form of UTII, using a physical indicator - the number of employees. The tax authority indicated that this activity is subject to general system taxation.
Is it legal?

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

According to paragraph 2 of Art. 346.26 of the Tax Code Russian Federation(hereinafter referred to as the Code) the taxation system in the form of a single tax on imputed income for certain types of activities is transferred, in particular, to entrepreneurial activities in the field of retail trade, as well as in the field of rendering personal 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 activities related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts.

At the same time, the relationship between the seller and the buyer is regulated by the norms of the Civil Code of the Russian Federation (hereinafter referred to as 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 activities for 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 the buyer a cash or sales receipt or other document confirming payment for the goods.

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 an final goal use of the goods purchased by the buyer.

Accordingly, to the retail trade for the purposes of applying Ch. 26.3 of the Code includes entrepreneurial activities related to the sale of goods both for cash and non-cash payments under retail sales contracts, regardless of which category of buyers (individual 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 single 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 these goods for business purposes.

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

At the same time, we draw attention to the fact that, according to Art. 346.27 of the Code, household 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 Decree of the State Standard of Russia dated June 28, 1993 N 163 (hereinafter referred to as OKUN), includes, in particular, 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 for the provision of these services is drawn up, then entrepreneurial activity for the provision of such services can be transferred to the payment of a single tax on imputed income as separate view entrepreneurial activity 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 only those organizations and individual entrepreneurs that provide paid household services to individuals on the basis of consumer contracts are recognized as taxpayers of the single tax on imputed income in relation to entrepreneurial activities in the provision of consumer services.

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.

Sincerely, Evgenia

During the field check inspection found that individual entrepreneur unlawfully applies the taxation system in the form of UTII in relation to the manufacture and installation of plastic windows on orders from individuals. On this basis, she held the entrepreneur liable in the form of a fine. The businessman did not agree with this decision and went to court.

The arbitrators found that in the audited period, the entrepreneur sold PVC products (plastic windows) to the public in compliance with the terms of the 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 duties of the individual entrepreneur included the manufacture, delivery, installation of goods within 30 days from the date of receipt of payment for the goods. Delivery and installation costs were borne by the entrepreneur himself. The obligations of the buyer under the contracts included making payment for the goods until the moment of its installation, ensuring unhindered access to the object and creating necessary conditions to install the product. 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) work. The IP purchased the products (windows) to be installed 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 as part of the execution of a work contract is unreasonably qualified by the tax inspectorate as trading activity.

Thus, in fact, in the period under review, an individual entrepreneur did not carry out retail trade, but performed work on the installation of windows made as part of the execution of a work contract with the involvement of a subcontractor.

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

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

In this regard, the arbitrators in the Resolution of the FAS of the East Siberian District of May 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.

The individual entrepreneur is engaged in the installation of plastic windows physical. persons. What tax regime should an entrepreneur apply?

Question: The individual entrepreneur is engaged in the installation of plastic windows. Those. takes measurements from the customer, orders a window and installs. Can you please tell me what kind of taxation regime an entrepreneur should (can) apply? Interested in the possibility of USN 6% or UTII? The customers are only individuals, respectively, payments are made in cash in cash. Is an entrepreneur required to have cash register (online cashier) Or is a strict reporting form sufficient?

Answer: In relation to the sale and installation of plastic windows, the IP has the right to apply both the simplified tax system 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 desk) (until 07/01/2018), but to issue sales receipts for the windows being 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 desk) (until 07/01/2018), but to issue BSO for the services sold, which are made in a printing house or printed with a special machine. After 07/01/2018, BSO will need to be printed using online cash registers in fiscal mode.

If the IP will use the simplified tax system for the sale and installation of plastic windows, then the proceeds from the sale of the windows themselves will have to break through cash receipts on online cash registers, and for the proceeds from the sale of window installation services, the IP has the right (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 online cash registers in fiscal mode.

Rationale

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

Yes, you can.

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

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 as with 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 windows are sold at retail by their manufacturer or if sales are carried out according to samples or catalogs outside a stationary distribution network, UTII cannot be applied (Article 346.27 of the Tax Code of the Russian Federation).

When installing UTII windows, you can pay as with activities for the provision of personal services to the population (subclause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation). According to OKPD, such services are classified as works on the installation of door and window blocks from any materials (code 43.32.10.110). This group is included in the list of household services approved by the Decree 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 only be paid for one type of activity - retail. With this option, window installation is not recognized as an independent activity and is considered as a related service related to the sale of goods.

If the contract separately indicates the price of windows and separately the cost of their delivery and installation, then UTII will have to be paid for two types of activities. Both 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 consumers with Additional services. 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 domestic services, nor as retail. In such situations, we are talking about activities under a contract. And from the income from this activity, taxes must be paid either under the general or under 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, the decision of the Arbitration Court of the Central District of May 25, 2015 No. F10-1399 / 2012).

In what cases can strict reporting forms be used for cash payments

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

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.

When should CCT be used?

 

It might be useful to read: