Taxation system for the sale and installation of windows. Those plastic windows. problems of application of envd. What if there are no representatives of large companies in your city

Probably, no other type of activity has been given as much attention in relation to the transfer to the payment of UTII, as is given to the production and installation of plastic windows. This type of activity seems to be specifically designed to teach the long-suffering accountant the intricacies of applying this special tax regime.

On the other hand, the use of UTII in relation to plastic windows is a fertile topic for numerous clarifications by the Russian Ministry of Finance, which, as you know, bring the desired certainty, but not always in the interests of the taxpayer. As regards certainty, we note the following.

Today, the situation with understanding the use of UTII is much more stable than, say, in 2005, when the practice and views of the Ministry of Finance on many issues were just being formed. Now we can talk about some well-established approach, which we will try to uncover, and also point out those points that the taxpayer can still use to ease the tax burden and simplify accounting.

In fact, the activity of installing plastic windows may include several components:

Production of standard configuration window frames intended for an indefinite circle of persons;

Production of window frames according to the orders of a particular consumer;

Resale of window frames of third parties - manufacturers;

Actually installation of window frames in a newly built house or in order to replace old frames. The combination of these types of activities and the procedure for their registration affects taxation.

Here it is possible to evaluate the application of UTII on two grounds, provided for in Art. 346. 26 of the Tax Code of the Russian Federation:

Provision of household services to the population;

Retail.

PRODUCTION OF WINDOW FRAMES WITH SUBSEQUENT SALEINDIVIDUAL PERSONS (WITHOUT INSTALLATION)

This type of activity is not subject to transfer to the payment of UTII under any circumstances. The absence in this activity of such an element as the installation of windows clearly does not allow us to speak about the provision of any services, including in the sense of Chapter 26.3 of the Tax Code of the Russian Federation.

At the same time, the key point of such entrepreneurial activity is the production of windows. Therefore, the activity cannot be qualified as retail trade under subpara. 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. Without going into the history of the issue, we note that since January 1, 2006, a clause has been introduced into the definition of retail trade (Article 347.27 of the Tax Code of the Russian Federation), according to which the sale of products of own production (manufacturing) does not apply to retail trade. Taxation of the specified type of activity is carried out in accordance with the general regime or simplified taxation system.

We also note that such a business is typical for manufacturers working under a supply contract with construction companies (customers, contractors). That is, their main consumers are legal entities and the interests of potential UTII payers are almost not affected.

RESALE OF WINDOW FRAMES WITHOUT INSTALLATION

In this option, one can only talk about the possibility of using UTII for the type of activity "retail trade".

Retail trade is understood as entrepreneurial activity related to the trade in goods (including for cash, as well as using payment cards) on the basis of retail sales contracts, with the exception of products of own production (Article 346.27 of the Tax Code of the Russian Federation).

Accordingly, the sale of window frames of non-own production is fundamental for the use of UTII in retail trade. The Ministry of Finance agrees with this interpretation (see letter No. 03-11-04/3/341 dated 11.07.2006).

"If an organization sells plastic windows to the public without installation, then this business activity refers to retail trade" (see letter of the Ministry of Finance of Russia dated July 11, 2006 N 03-11-04 / 3/341).

With regard to the situation considered by the Ministry of Finance, we also note that for the application of UTII for retail trade, it is not fundamental with whom retail sales contracts are concluded: with the population or with legal entities. However, in accordance with Art. 492 of the Civil Code of the Russian Federation, a characteristic feature of a retail sale and purchase agreement is the transfer of goods intended for personal, home, family or other use not related to entrepreneurial activity.

In addition, legal entities rarely buy window frames at retail, and the bulk of buyers-organizations are construction companies that carry out large orders of window frames for houses under construction.

Consequently, relations with them are formalized, as a rule, by a supply contract and there is no need to talk about UTII. Therefore, the most typical life example of UTII in the retail trade of plastic windows is the "resale" of windows to the public without installation.

Here we recall that according to Art. 346.29 of the Tax Code of the Russian Federation, when carrying out retail trade through shops and pavilions with a trading floor area of ​​​​not more than 150 sq.m, for each trade organization object, the physical indicator of the basic profitability "sales floor area in square meters" is used.

When trading through objects of a non-stationary trading network and a stationary trading network that do not have a trading floor, the physical indicator of the basic profitability "trading place" is used.

Example.

LLC "Accept" sells window frames and door frames purchased from third parties. For the purposes of sale LLC "Accept" has a small showroom with an area of ​​100 sq.m, where samples are displayed. Sales are carried out at retail, the buyer makes a choice directly on the trading floor.

If the relevant local law is adopted, the activity of LLC "Accept" for the sale of window frames and door frames is transferred to the payment of UTII with the physical indicator "sales area".

PRODUCTION (MANUFACTURING) OF WINDOW FRAMES WITHSUBSEQUENT INSTALLATION

In this case, we can talk about the application of UTII in relation to the entire cycle from manufacturing to window installation, subject to a number of conditions. Such activity qualifies as the provision of personal services to the population in accordance with Art. 346.26 of the Tax Code of the Russian Federation.

Let's make a reservation right away that the service should be provided specifically to the population, i.e. individuals. The same activity in relation to legal entities does not apply to personal services.

The definition of activities for the indication of household services to the population, given in Art. 346.27 of the Tax Code of the Russian Federation, refers the taxpayer to the All-Russian classifier of services to the population OK 002-93 (OKUN), approved by the Decree of the State Standard of Russia dated June 28, 1993 N 163 (hereinafter referred to as the Classifier).

Under the code 016108, as part of household services, the Classifier provides services for the replacement and repair of window frames.

Difficulties arise with such a component of the process as window manufacturing. The Ministry of Finance in letters dated 15.08.2005 N 03-11-05 / 33 and dated 28.11.2006 N 03-11-04 / 3/510 clearly indicates that the manufacture of window frames is not a household service.

The main argument is that, referring to the Classifier, we really do not find there any indication of the manufacture of a window frame or its components. However, as part of a number of other household services, manufacturing is indicated directly. For example, code 013400 includes "Repair and manufacture of metal products", code 014000 - "Manufacture and repair of furniture".

"The manufacture of window frames does not apply to household services. In this regard, entrepreneurial activity in the manufacture of plastic windows should be taxed under the general taxation regime or under the simplified taxation system" (see letter of the Ministry of Finance of Russia dated 15.08.2005 N 03-11- 05/33).

Taking into account the fact that the Classifier does not provide for the manufacture of windows, it is impossible not to be imbued with a sense of the illogicality of such an approach. The fact is that just in most cases, the manufacture of windows is an integral part of the process of providing services for their installation. These activities are the most common, and services from manufacturing (ordering for manufacturing) to window installation are the most in demand.

It is quite obvious that a window frame installed by individuals is an exclusive product. And even if there are some standard window configurations, the manufacturer is simply not able to provide the range that will attract as many customers as custom-made frames. The Ministry of Finance, on the other hand, is very artificially trying to divide one organic service into two components. Therefore, the logic of the controlling body is not indisputable.

In favor of combining manufacturing and installation, the norms of the Civil Code of the Russian Federation on household contracts also testify (Chapter 37, paragraph 2). If the taxpayer works under a consumer contract, which is the most correct form of such relations, the production should be considered as the performance of work from the contractor's material.

Under a work contract, one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and hand over its result to the customer, and the customer undertakes to accept the result of work and pay for it (clause 1, article 702 of the Civil Code of the Russian Federation).

At the same time, according to Art. 773 of the Civil Code of the Russian Federation, the material of the contractor is paid by the customer at the conclusion of the contract in whole or in part. The final payment is made upon receipt by the customer of the work performed by the contractor. That is, if the cost of manufacturing is included in the price of the contract for the provision of services, from the point of view of UTII, the entire cycle should be considered as a single activity for the provision of personal services.

The taxpayer is usually interested in specific recommendations. Therefore, let us summarize what has been said as follows.

When manufacturing windows with subsequent installation to individuals, especially according to the individual measurements of the customer, we recommend that you formalize the relationship by concluding a consumer contract, including the actual cost of manufacturing in the price of the service.

The contract should be drawn up in such a way as to provide the controlling authorities with as few reasons as possible for isolating the manufacturing activity from the general process of the service for the production and installation of plastic windows. Wording containing elements of the sale of a finished window should be avoided. Ownership of the window should be unobtrusively transferred to the customer as part of the entire service, the purpose of which is not to produce a window, but to create some result of the installation work. How to achieve the result of the service, the contractor decides.

The same should be done with the price. It is good if you can initially calculate the cost of the finished window and by default include this cost in the price of the service, without specifying the amount as a component of the contract price. At the same time, the cost of the material can be specified separately in the contract, which corresponds to the plot of the consumer contract, avoiding the cost of a "finished window without installation", which includes the cost of work on its manufacture. The less "isolation" of the manufacturing process, the less reason for the tax authorities to file a claim.

Here is an example that, in the event of a dispute, is most likely to provide the taxpayer with the strongest position in court.

Example.

LLC "Windows of the Capital" carries out the manufacture and sale of plastic windows according to specific measurements of the customer with subsequent installation. A work contract is drawn up with the customer, which indicates that the customer compensates for the cost of the material for work at the time of signing the contract.

The subject of the contract is the performance by LLC "Windows of the Capital" of works on the installation of plastic windows, performed by forces and from the material of the LLC.

The price of the contract is formed as the cost of the contractor's materials and the cost of contract work.

LLC "Windows of the Capital" applies and pays UTII in relation to all activities for the sale and installation of plastic windows as "household services provided to the population." Physical indicator of basic profitability "number of employees".

INSTALLATION OF THIRD PARTY WINDOWS

The presence of such an element as installation allows you to talk about services.

If such services are provided to the population, there are household services in accordance with the Classifier, therefore, UTII for household services is applicable.

Recall that the provision of such a service to a legal entity does not imply the possibility of applying UTII for household services based on the definition of household services for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation (Article 346.27 of the Tax Code of the Russian Federation). Taxation in the latter case should be carried out in accordance with the general regime or STS.

In the interpretation of household services offered by the Classifier, the Ministry of Finance of Russia saw another reason for refusing to apply UTII (letter dated 12.07.2006 N 03-11-04 / 3/344). The classifier refers to "household" only services for the repair and replacement of window frames. The Ministry of Finance concludes that only those window installation services are transferred to UTII when the installation is performed to replace existing windows. That is, the activity of installing windows on houses under construction by individuals is not subject to transfer to UTII!

In addition, from the "repair" of window frames provided for by the Classifier, the Ministry of Finance excludes the warranty repair of previously delivered products, since the latter is not directly named in the Classifier.

If the availability of warranty repairs can still be traced through the documents, then it is practically impossible to establish (refute) the fact that before the installation of new windows in a house, even in a newly built one, other window frames were not inserted in an individual.

Therefore, this explanation, in the opinion of the author, will not have practical application. Its meaning, however, does not become clearer from this. However, a conscientious taxpayer should apparently keep separate records of service activities:

1) services for the installation of windows in newly built houses of citizens;

2) services for the installation of windows in houses where window frames need to be replaced, for example due to wear and tear.

For the first type of activity, UTII will be applied. The second type of activity, according to the Ministry of Finance, cannot generally be characterized as the provision of services to the population in the sense of Chapter 26.3 of the Tax Code of the Russian Federation, and its taxation should be carried out in accordance with the general regime or simplified tax system.

Answer:

When providing household services for the installation of window and door blocks made of various materials, an individual entrepreneur has the right to apply UTII in 2017.

Rationale:

In accordance with paragraphs. 1 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied by decisions of the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of the federal cities of Moscow, St. Petersburg and Sevastopol, in particular in relation to business activities for the provision of household services.

At the same time, household services are paid services that are provided to individuals and whose codes, in accordance with the All-Russian Classifier of Economic Activities and the All-Russian Classifier of Products by Types of Economic Activities, are determined by the Government of the Russian Federation (Article 346.27 of the Tax Code of the Russian Federation).

The list of codes for types of activities and codes for services related to personal services for the purpose of applying the taxation system in the form of UTII from 01/01/2017 was approved by the order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r (hereinafter referred to as the List). (Letter of the Ministry of Finance of Russia dated December 6, 2016 No. 03-11-06/3/72654).

This List includes OKPD2 43.32.10 “Joinery and carpentry work”, which includes, among others, installation of door and window blocks and frames, windows, window sashes, slatted sashes, garage-type doors, etc. from any materials.

Based on the conditions of the issue under consideration, in 2016 the entrepreneur provided services to the population for the installation of window and door blocks from various materials, while using UTII. Considering the foregoing, in 2017 the services provided by the entrepreneur belong to OKPD2 43.32.10 and are included in the List of codes for types of activities and codes of services related to personal services for the purpose of applying the taxation system in the form of UTII.

Thus, in relation to business activities for the provision of personal services for the installation of window and door blocks made of various materials, the IP has the right to continue to apply UTII in 2017, subject to the restrictions established by paragraph 2.1 and paragraph 2.2 of Article 346.26 of the Tax Code of the Russian Federation, and subject to the provision of this type services to individuals (Letter of the Ministry of Finance of Russia dated January 13, 2017 No. 03-11-11/947).

During the on-site inspection, the inspection found that an individual entrepreneur unlawfully applies the taxation system in the form of UTII in relation to the production 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 facility and creating the necessary conditions for the installation of the goods. The delivery of the final result of the work performed by the seller and its acceptance by the buyer were documented 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, but made them 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 the audited period, in fact, 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 the OKUN, refer to "imputed" types of activity.

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.

Windows, installation of plastic windows.

Work experience since 2006.

“We ordered the repair of plastic windows, because the rooms were cool and it seemed to us that it was because of the windows. The master arrived - Andrey Kashirsky, a pleasant young man, outlined a work plan (replacement of the seal and window adjustment), drew up a contract, calculated the cost (it turned out to be the same as we expected), agreed on the terms. By the way, all diagnostics were performed for free. The master arrived at the appointed time, professionally did all the work, the results exceeded our expectations, it became really warm in the rooms. When a small defect appeared a day later, the master quickly arrived and fixed it. Very satisfied with the craftsman's work. We will recommend it to our friends and acquaintances.»

“It was necessary to make measurements and then install ready-made plastic windows. Arranges everything. I did not control, did not stand and did not look, because with a small child, the guys did everything well. opens, it doesn’t seem to blow, it hasn’t fit yet, but it’s good, it got warmer in the apartment right away, the sound insulation has become better, that is, the difference is immediately noticeable. With a window with one more, if there are questions, then we will probably deal with them. He fulfilled everything, the contract remained in my hands. I think that five plus can be put to the master, the only thing I would like to live and see until the evening, but nothing blows, it became warm, despite the fact that the windows were opened when it was being repaired, and it’s already warm in the room, which means nothing blows anywhere, everything is fine. Andrei said that if any questions suddenly arise, there is also a twelve-month guarantee for work. So everything seems to be fine, visually everything is fine. We have a small child, maybe in the future we will use the services of tutors from your company.»

Works with a partner.

Work experience since 2006, began with the assembly of windows in production, then installation, then maintenance and repair. Repeatedly attended refresher courses at Schuco. Higher education. 06/30/2017. Specialty "Management" Secondary technical 03/21/2005. Specialty "Auto mechanic"

Departure: Moscow, Moscow region, Belomorskaya.

Replacing the seal: 150-200 rubles. / rm ( seal german)

Hardware replacement: from 3000 rubles. / PCS.

Sash adjustment: 400 rubles.

Installation of mosquito nets: from 300 rubles. / arb.

Minimum order: from 1000 rubles. / arb.

Field consultation: from 1000 rubles. / arb.

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? Customers are so far only individuals, respectively, payments are made in cash. Is an entrepreneur obliged to have a cash register (online cash desk) 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 applies 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 apply the simplified taxation system for the sale and installation of plastic windows, then the IP will have to punch cash receipts on the online CCP for the proceeds from the sale of the windows themselves, and the IP has the right to proceed from the sale of window installation services (until 07/01/2018 d.) 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 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 a retail trade. 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 population, 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 the 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?