What do you need for a patent on catering. Catering doesn't always need tables Patent and sales tax

"Public catering enterprises: accounting and taxation", 2009, N 9

In what cases does a catering company operate through a facility that does not have a customer service hall? Is it necessary to create conditions for the consumption of products of the catering facility in this case? About this in this article.

Services without product consumption

In accordance with paragraphs. 8, 9 p. 2 art. 346.26 of the Tax Code of the Russian Federation in relation to the provision of public catering services, UTII can be applied when they are carried out through public catering facilities with an area of ​​\u200b\u200bthe hall for serving visitors not more than 150 square meters. m for each facility, as well as through catering facilities that do not have a customer service hall. A public catering organization that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods does not have a visitor service hall.

On the other hand, catering services<1>- services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities (Article 346.27 of the Tax Code of the Russian Federation).

In other words, it is allowed:

• creation of conditions only for consumption;
• implementation only;
• creation of conditions for consumption and sale.

The definition of a catering facility without a service hall also indicates that conditions for consumption are not created in such an facility. For the purposes of applying UTII, the definition of catering services contained in Art. 346.27 of the Tax Code of the Russian Federation, takes precedence over the provision of GOST R 50647-94<2>"Public catering. Terms and definitions" (hereinafter - GOST R 50647-94). So, according to Art. 3 GOST R 50647-94 public catering is understood as a set of enterprises of various organizational and legal forms and individual entrepreneurs engaged in the production, sale and organization of consumption of culinary products. As you can see, the union "or" in this definition is absent.

Although, for example, in GOST R 50762-2007 "Catering services. Classification of catering establishments"<3>, put into effect on January 1, 2009, a public catering enterprise is an enterprise intended for the production, sale and (or) organization of consumption of public catering products, including culinary products, pastry and bakery products. In addition, one of the types of public catering enterprises, depending on the nature of their activities, are enterprises that organize the sale of public catering products (with possible consumption on the spot) (culinary shops, buffets, cafeterias, small retail trade network enterprises) (clause 4.1 GOST R 50762-2007). No consumption is mentioned in the definition of a culinary store contained in GOST R 50762-2007 (clause 4.15) and GOST R 50647-94 (clause 14 of Appendix A).

Note. A culinary shop is a public catering enterprise that has its own culinary production and sells culinary products, semi-finished products, flour bakery and confectionery products and purchased food products to consumers (paragraph 4.15 of GOST R 50762-2007).

Federal Law No. 155-FZ of 22.07.2008 establishes that from 01.01.2009, kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets (Article 346.27 of the Tax Code of the Russian Federation) are classified as public catering facilities that do not have a visitor service hall. In the previous edition, this provision was as follows: this category of public catering facilities includes kiosks, tents, shops (sections, departments) of cooking and other similar public catering points.

Note that covered markets (fairs), shopping malls, kiosks, vending machines and other similar facilities are objects of a stationary trading network that does not have trading floors (Article 346.27 of the Tax Code of the Russian Federation). The Ministry of Finance classifies other similar objects as separate objects located on land plots and not subject to movement for any period of time (for example, during the period of the lease agreement), in particular tents, stalls, containers, boxes, etc. (Letter dated May 22, 2006 N 03-11-04/3/267). As we can see, two objects (kiosks and tents) can be used as catering and trade objects. According to Art. 346.27 of the Tax Code of the Russian Federation, a kiosk is a building that does not have a trading floor and is designed for one workplace of the seller, and a tent is a collapsible structure equipped with a counter that does not have a trading floor. Similar definitions are contained in GOST R 51303-99 "Trade. Terms and definitions"<4>. But in GOST R 50647-94, the concepts of "kiosk" and "tent" are completely absent. Yes, and culinary shops can be both at catering enterprises and trade. The presented provisions show that the creation of conditions for the consumption of culinary products is not a mandatory requirement for the recognition of activities through a catering facility without a service hall for the service of a catering facility transferred to the payment of UTII. In this case, how can kiosks, tents, culinary catering departments be distinguished from similar objects belonging to a stationary trading network that does not have trading floors?

We believe that the preposition "with" in the definition of catering facilities that do not have a customer service hall plays a key role: only those kiosks, tents, culinary shops (departments) that are located at the catering establishment carry out activities related to catering services. Although, we note, the Ministry of Finance believes that the concept of "a public catering facility that does not have a service hall" has essentially not changed since 01/01/2009 (Letter of 12/24/2008 N 03-11-05 / 309). He points out that the activities of the organization for the sale of culinary products of its own production (pastry culinary, bakery and confectionery products) through culinary shops, as well as culinary departments at culinary workshops both in 2008 and from January 1, 2009, relate to entrepreneurial activities in the provision of public catering services carried out through catering organizations that do not have a customer service hall, and, accordingly, are subject to transfer to the payment of UTII.

Opinion of officials: services for consumption are needed in any case

The financial authority in its early letters indicated that the activity of a public catering facility, whether it has a visitor service hall or not, regardless of location and type (kiosk, tent and other similar public catering points), also provides for the organization of consumption of purchased products on the spot (Letter dated 01.02.2006 N 03-11-04/3/55). This conclusion is substantiated by the fact that otherwise there is a discrepancy with the concept of "public catering" contained in Art. 3 GOST R 50647-94. Similar conclusions were also voiced in Letter No. 03-11-04/3/295 dated July 25, 2007. Note that in Appendix A "Description of groupings" OK 029-2007 (NACE Rev. 1.1)<5>it is stated that the grouping "Hotels and restaurants" (code 55) does not include the production of culinary products, semi-finished products or finished products not intended for consumption on the spot.

Later, the Ministry of Finance, in Letter No. 03-11-05/34 dated February 18, 2008, indicated that the activity for the manufacture and sale of culinary products (grilled chicken, pancakes, hot sausages with buns, coffee) through a kiosk refers to public catering services provided through a public catering facility that does not have a customer service hall, and, accordingly, can be transferred to the payment of UTII. Moreover, this Letter does not say a word about creating conditions for consumption.

However, this year, in response to a similar question regarding grilled chickens sold through a kiosk in which conditions for their consumption are not created, the Ministry of Finance indicated that since cooked grilled chickens are sold without consumption on the spot, this activity does not apply to public catering subject to UTII (Letter dated 01.07.2009 N 03-11-09 / 233). This type of activity is not a retail trade subject to UTII, since the sale of products of its own production takes place<6>(Article 346.27 of the Tax Code of the Russian Federation). Based on this, it is noted that this type of activity is subject to taxation under the OSNO or USNO.

With regard to the sale of culinary and confectionery products of its own production through a tray on the street, the Ministry of Finance in Letter dated 03/06/2007 N 03-11-04 / 3/63 indicated that this type of activity relates to peddling and is subject to the provisions for retail trade. Since the sale of products of own production (manufacturing) does not apply to retail trade, the sale by an organization of culinary and confectionery products of its own production through a tray on the street is not retail trade and should be subject to the general taxation regime.

As you can see, despite the presence in the definition of a catering facility without a customer service hall (Article 346.27 of the Tax Code of the Russian Federation) that there is no specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, officials insist on the need to create conditions for consumption in this case as well.

How can you create conditions for consumption in the absence of a service hall? The Ministry of Finance does not answer this question. At the same time, if tables are set up next to the culinary department, the tax authority considers that in this case the culinary department in the store’s trading floor cannot be attributed to public catering facilities that do not have a customer service hall (Letter of the Federal Tax Service for the Moscow Region dated February 7, 2007 N 24-16/0106@). In another Letter (dated 06.03.2007 N 03-11-04 / 3/63), the Ministry of Finance also says that if in the inventory documents the area equipped for the consumption of culinary products and confectionery products (to place tables) is allocated in the culinary department, then it should be attributed to a public catering facility that has a customer service hall.

Note. In accordance with Art. 346.27 of the Tax Code of the Russian Federation, a service hall is a specially equipped room or an open area for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes restaurants, bars, cafes, canteens and snack bars. And an open area is a place specially equipped for public catering, located on a land plot.

What conditions for consumption can be created in kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets so that a customer service hall does not arise? For taxpayers who do not want to enter into a dispute with officials, one can only recommend supplying visitors with napkins, disposable tableware, and bags.

We count the number

A physical indicator of the provision of catering services through a catering facility that does not have a customer service hall, on the basis of paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation is the number of employees, including the entrepreneur. The basic yield is 4500 rubles. per month.

If a public catering enterprise carries out two types of activities (with and without the area of ​​\u200b\u200bthe hall for serving visitors), the question arises: how to determine the physical indicator "number of employees, including an individual entrepreneur" necessary to calculate the amount of a single tax?

Note. Number of employees - the average (average) number of employees for each calendar month of the tax period, taking into account all employees, including those working part-time, work contracts and other civil law agreements (Article 346.27 of the Tax Code of the Russian Federation).

The order of distribution of this indicator is not defined by the Tax Code. In turn, administrative and managerial personnel - AUP (management, accountants, etc.) and auxiliary personnel (janitors, cleaners, etc.) are involved in all types of activities. Until May of this year, officials believed that the number of employees employed in activities subject to UTII should include those who are directly related to this activity, and those who are not directly connected with it (Letters of the Ministry of Finance of Russia dated 06.03.2009 N 03-11-09 / 88, dated 08.28. N 03-11-05/216). Moreover, as the FAS ZSO pointed out in the Decree of December 09, 2008 N F04-7728 / 2008 (17505-A03-19), it is impossible to receive potential income without management personnel. In this regard, the inclusion of these employees in the physical indicator "number of employees" when calculating the tax base is legitimate.

In recent clarifications (Letters of 25.06.2009 N ШС-22-3 / 507@, of 08.05.2009 N 3-2-16 / 49@), the tax authorities have radically changed their position, indicating that they consider it expedient when determining the physical indicator "number of employees, including an individual entrepreneur", to distribute the average (average) number of employees participating simultaneously in all types of activities, to distribute by types of activities th activity in proportion to the calculated average (average) number of employees directly involved in each type of their activity.

Moreover, in these Letters, the tax authority, with reference to the Methodological Recommendations on the Application of Chapter 26.3 of the Tax Code of the Russian Federation that have become invalid and the Letter of the Ministry of Finance of Russia dated March 18, 2003 N 04-05-12 / 21, claims that it had previously adhered to this point of view, "forgetting" about the above official explanations.

At the same time, the Federal Tax Service notes that if it is impossible to distribute the number by type of entrepreneurial activity (there is no assignment of employees for specific types of activity), the value of this indicator should be determined based on the total payroll number of employees, which includes both administrative and managerial and support staff, as well as the number of external part-time workers and employees performing work under civil law contracts. This means that all employees of the entrepreneur, for example, in the culinary department, work in shifts, which means that UTII will need to be paid from the total number of employees, including AUP, support staff, as well as the number of external part-time workers and workers performing work under civil law contracts.

Enterprises that do not agree with this point of view can use the conclusions of the Presidium of the EAC. So, revenue can also be used as a basis for distribution. It concerns the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 23, 2009 N 17123/08 of the area of ​​​​the trading floor and testifies to the right of the taxpayer to pay UTII not from the total area of ​​\u200b\u200bthe store, but from the corresponding part (purchased goods and own products were sold through the store). In particular, the Presidium of the Supreme Arbitration Court concluded that the analysis of the provisions of Art. 346.26 of the Tax Code of the Russian Federation and the general principles of legislation on taxes and fees allow us to conclude that the physical indicator "sales area" must be determined in this case in proportion to revenue. We believe that these conclusions can be transferred to our physical indicator - "the number of employees, including an individual entrepreneur." The only thing to remember is that a dispute with the regulatory authority is possible, so the selected base for the distribution of the indicator must have an economic justification.

N.V. Lebedeva

Magazine editor

"Public catering establishments:

accounting and taxation"

In our case: the area of ​​​​the room is 85 sq.m, but the tables are located in the hall less than 50 sq.m, the remaining 35 sq.m is the entrance group, the kitchen and the bar where visitors can also buy coffee to go, for example!

Hello. I will support my colleague and add that, judging by the explanations of the Ministry of Finance, the service area is directly distinguished from all other areas. Here is an example of one of them:

Question: An individual entrepreneur provides catering services and applies the simplified tax system. IP rents a room of 70 sq. m. The organization from which the premises are rented is not a public catering facility. Is an individual entrepreneur entitled to switch to the patent taxation system from 2013?

Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy has considered the appeal on the application of the patent system of taxation and reports the following.
In accordance with paragraphs. 47 paragraph 1 of Art. 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the patent taxation system can be applied to the entrepreneurial activities of individual entrepreneurs in the field of public catering services provided through public catering facilities with a visitor service hall area of ​​​​not more than 50 square meters for each public catering facility.
According to paragraphs. 6, 13 and 14 paragraph 3 of Art. 346.43 of the Code, the area of ​​the visitor service hall is understood as the area of ​​specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents.
Public catering services are understood as services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in paragraphs. 3 p. 1 art. 181 of the Code.
A public catering facility with a visitor service hall means a building (part of it) or a structure intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities.
At the same time, according to paragraph 4 of Art. 346.43 of the Code for the purposes of Ch. 26.5 of the Code, inventory and title documents include any documents available to an individual entrepreneur for an object of a stationary trading network (public catering establishments) containing information on the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, schemes, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).
Thus, if an individual entrepreneur provides the above catering services in a room that has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, the area of ​​\u200b\u200bwhich is not more than 50 square meters, then an individual entrepreneur in terms of providing such catering services has the right to apply the patent taxation system.
If the leased premises in which public catering services are provided, according to the lease agreement, do not have a specially equipped premises (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, then an individual entrepreneur is not entitled to apply the patent taxation system in relation to such public catering services.

Question from reader Clerk.Ru Marina (Rostov-on-Don)

I am opening an individual entrepreneur retail trade in confectionery and I want to set up several tables in a rented room so that buyers can eat the same products. I will not cook anything, only juices. In addition to retail trade, the activity of a cafe (UTII) has also been added to OKVED. Will there be any complications in the tax?

You should carefully approach the choice of tax regime, because. recently there have been major changes in the taxation system (patent system). Federal Law No. 94-FZ of June 25, 2012 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" was adopted. The changes that have occurred because of it are very noticeable and have affected mainly individual entrepreneurs.

Retail trade and catering services have appeared in the list of activities transferred to the patent. As with UTII, retail trade is transferred to a patent. At the same time, there is a restriction on the area of ​​the trading floor for each individual object, but it is 3 times less than for UTII, and is equal to 50 square meters. m.

You can choose which of the modes is more profitable for you.

For individual entrepreneurs engaged in the provision of catering services, the area of ​​​​the visitor service hall should also not exceed 50 square meters. m. I will immediately note an important detail for you: in the absence of a visitor service hall at the catering facility, a patent will not be issued. These include, among other things, bars and cafes, provided that they do not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods.

The new patent system also allows an entrepreneur to employ up to 15 employees. When paying UTII, the number of employees there can reach up to 100 people (clause 1, clause 2.2, article 326 of the Tax Code of the Russian Federation). This limitation on the number applies to all types of activities that the entrepreneur conducts at the same time, and is determined by the total number.

The size of the annual income potentially to be received by an individual entrepreneur by types of entrepreneurial activity, in respect of which the patent system of taxation is applied, is established by the laws of the constituent entities of the Russian Federation. They should be in the range from 100,000 to 1,000,000 rubles. taking into account the deflator coefficient.

You must obtain a patent in the subject of the Russian Federation where you intend to carry out the relevant type of activity. You can contact the tax authority at the place of residence. The patent received in it is valid only on the territory of the corresponding subject of the Russian Federation. An application for a patent shall be sent in any possible form no later than 10 days before the start of the application of the patent system.

A patent is issued for a period of 1 to 12 months, but it is specified that this is within a calendar year.

If an individual entrepreneur combines the patent system and the usual USNO, provided for in Chapter 26.2 of the Tax Code of the Russian Federation, the entire amount of income from sales received under both regimes must be compared with this ceiling. In case of excess, taxes under the general taxation regime should be recalculated from the beginning of the tax period for both special regimes.

The same must be done if during the tax period the maximum number of employees provided for by paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation, and, in addition, in case of non-payment of tax from patent activities on time.

To record income, the taxpayer must maintain an income ledger. The Ministry of Finance was instructed to develop a form and the procedure for filling it out. For the current patent system, the same accounting book is used that is used by taxpayers who are on the simplified taxation system (clause 12 of article 346.25.1 of the Tax Code of the Russian Federation). However, a separate income ledger will be maintained for each activity for which a patent has been issued. Income is actually recognized according to the same rules as those established for the simplified taxation system.

You need to know that entrepreneurs who have switched to the patent system, as well as those using UTII, will receive the right not to use cash registers for the relevant type of activity, provided that a document confirming the receipt of funds is issued at the request of the buyer (Article 5 of the Federal Law N 94-FZ).

Getting a personal consultation with Irina Salnikova online is very simple - you need to fill out. Several of the most interesting questions will be selected daily, the answers to which you can read on our website.

According to paragraph 2 of Article 346.26 of the Tax Code of the 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 can be applied by decisions of the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of the federal cities of Moscow and St.

Article 346.27 of the Code defines catering services as services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraphs 3 and 4 of paragraph 1 of Article 181 of the Code.

At the same time, a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets.

In accordance with the Classification of public catering establishments (GOST R 50762-2007), approved by order of Rostekhregulirovanie dated December 27, 2007 No. 475-st (hereinafter referred to as the Classification), a buffet is a public catering enterprise located in residential and public buildings that sells a limited range of public catering products from semi-finished products of a high degree of readiness, including cold dishes, snacks, hot, sweet dishes of simple manufacture, with on-site consumption, flour culinary, bakery and confectionery products and purchased goods.

According to paragraph 4.1. of this Classification, buffets belong to enterprises that organize the sale of catering products (with possible consumption on the spot) along with culinary shops, cafeterias, and small retail trade network enterprises.

In this regard, for the purposes of Chapter 26.3 of the Code, entrepreneurial activity for the manufacture and sale of culinary products of own production through a buffet, bar counter, etc. is recognized as a public catering service carried out through public catering facilities that do not have a customer service hall, and can be transferred to the payment of a single tax on imputed income for certain types of activities.

In this case, to calculate the amount of a single tax on imputed income for certain types of activities, the physical indicator “Number of employees, including an individual entrepreneur” is used with a base income of 4,500 rubles per month.

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation S.V. Razgulin

Expert comment

UTII: sale of culinary products through a catering facility

The payment of UTII transfers activities for the manufacture and sale of culinary products of own production through a buffet, a bar counter, that is through a catering facility.

Interestingly, the sale of culinary products of our own production includes the sale of soups and drinks. But if we are talking about the sale of soups made from dry ingredients and water through vending machines, then such activity is recognized as the provision of catering services, which is carried out through public catering facilities that do not have a customer service hall (letter of the Federal Tax Service of Russia dated 04.22.2008 No. ShS-6-3 / 305).

So, when qualifying culinary products for their own production, judges indicate that the goods being sold must have their original properties changed, that is, signs of culinary processing(Resolution of the Federal Antimonopoly Service of the Moscow District of August 16, 2011 No. А41-24446/10).

Also, the sale of culinary products includes the sale of purchased food products in the culinary premises. This is also stated in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 23, 2009 No. 17123/08. The judges issued a verdict that the retail sale of culinary products and other food products through a catering facility is a catering service activity.

The sale of products in a specially designated dining room is not regarded as an independent type of activity - retail trade.

In addition, “taxable” activities in the provision of catering services include:

• activities related to the production (manufacturing) and retail sale of confectionery products, hot and cold drinks through a production and sales point located in a shopping center and not having a customer service hall (letter of the Ministry of Finance of Russia dated February 24, 2012 No. 03-11-06/3/15);
• activities in the field of production and sale of soft drinks and cocktails (milk, sour-milk, fruit) obtained by mixing the relevant ingredients by a catering employee immediately before use in catering facilities with and without visitor service halls.

However, activities for the manufacture and sale of oxygen cocktails carried out through retail facilities are not transferred to the payment of UTII (letter of the Ministry of Finance of Russia dated February 22, 2012 No. 03-11-06 / 3/13 *), if:

• services are provided through leased pavilion with dedicated visitor service hall(but not more than 150 sq. m.), then such activity should be considered as entrepreneurial in the field of catering services, carried out through a catering facility that has a visitor service hall;
• the provision of services is carried out through a pavilion in which a visitor service room is not allocated, then such activity can be attributed to entrepreneurial in the field of catering services, carried out through a catering facility that does not have a customer service hall (letter of the Ministry of Finance of Russia dated 10.01.2012 No. 03-11-11 / 337).

In their letter No. 03-11-11/10 dated January 23, 2012, the specialists of the Ministry of Finance noted that the activities of a catering facility, both with a customer service hall and without a service hall, regardless of its location and type, always provide for the organization of consumption of purchased products on the spot.

Entrepreneurs cannot pay UTII in relation to services for the preparation and delivery of catering products to their homes, since they are not related to the use of public catering facilities (letter of the Ministry of Finance of Russia of December 10, 2010 No. 03-11-06 / 3/166).

It is necessary to create the necessary conditions for consumption

In order to have the right to apply the taxation system in the form of UTII in relation to the sale of culinary products through catering facilities, it is necessary to comply with the established requirements. One of these requirements is the creation of conditions for the consumption and sale of finished culinary products.

Often, payers are mistaken that they have created such conditions for the possibility of consuming culinary products. So it was in the decision of the Federal Antimonopoly Service of the Urals District dated January 30, 2012 No. F09-9298 / 11.

The Company provided municipal educational institutions with services for catering for schoolchildren. Culinary products were prepared by staff in accordance with the requests of institutions, and their consumption by students took place in canteens.

Schools did not transfer to the society the premises necessary for catering for students. He was provided only with the equipment necessary for heating semi-finished products.

In this case, the arbitrators insist that, for the purposes of taxation, a person manufacturing culinary products must create conditions for their consumption or sale of finished culinary products.

As a result, the judges ruled that the provision of services to the municipal enterprise for providing culinary products to students is not the provision of catering services, in which the service is provided directly to the consumer.

In addition, the payer did not create conditions for the consumption of culinary products.

The organization of the consumption of hot meals was the municipal educational institutions themselves, which were the owners of the premises. Therefore, the company had no reason to apply the taxation system in the form of UTII in relation to these catering facilities.

Tax consultant I.M. Khomenko