ЕНВД: Торговые места

Стационарный объект, в котором ведут розничную торговлю, признают в целях ЕНВД торговым местом, если он не имеет торговых залов. Под торговым местом подразумевается место, которое используют для совершения сделок розничной купли-продажи (ст. 346.27 НК).

Физическими показателями для расчета ЕНВД при такой форме торговли могут быть:

• количество торговых мест, если площадь каждого торгового места не превышает 5 кв.м;
• площадь торгового места в отношении торговых мест, площадь которых превышает 5 кв.м.

Понятие «площадь торгового места» в налоговом законодательстве не определено. По мнению Минфина, площадью торгового места следует считать всю площадь стационарного торгового объекта, включая подсобные, административно-бытовые, складские и другие помещения, в которых обслуживание покупателей не производится (письма Минфина от 24.07.2019 № 03-11-11/55003, от 10.08.2009 № 03-11-09/274). Такая же позиция отражена в постановлении Президиума ВАС от 14.06.2011 № 417/11.

Площадь торгового места определяется по правоустанавливающим и инвентаризационным документам (абз. 22 ст. 346.27 НК). Например, на основании договоров купли-продажи нежилых помещений, техпаспортов, поэтажных планов, схем, экспликаций, договоров аренды (субаренды) нежилых помещений или их отдельных частей (абз. 24 ст. 346.27 НК).

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