You will need
- – lease agreement,
- – other title documents on the premises,
- – regulatory acts.
If there are more than 120 square meters in the trading facility, each with an area of not more than 120 square meters, the calculation of the UNVD shall take into account the area of each such room separately if they are used as retail halls. If the premises are used as utility rooms, no tax is paid for their use.
The basis for determining the area of the trading hall is the indicator specified in the inventory document. This clause applies to taxpayers who have the object of taxation of UNVD in the property.
If there is a discrepancy between the technical passport and the area of the trading hall due to the redevelopment, it is necessary to carry out planned technical inventory. The document on this in the future will be the basis for payment of the imputed tax.
The tax authority must submit an appropriate application for changing the retail area and attach a copy of the results of the technical inventory.
If the retail space is leased, the document confirming the area of the trading hall may be a written annex to the lease agreement. It should spell out in detail what area is used for trade itself and which for warehouse needs. In this case, this document is submitted to the tax inspection.