A retail space is a room of a commercial enterprise in which goods are displayed for inspection and sale to consumers. Trading platforms can be grouped according to various criteria, but the classification is most important depending on the principle of functioning and the size of the exhibition hall. Retail space is a concept that anyone who does business in the retail sales field deals with. According to the definition, the area of the trading floor is that part of the territory of the store (pavilion or open trading floor) that is occupied for the display of goods, customer service and cash settlements with them, for cash booths and cash registers, as well as places for the work of service personnel and space for the passage of buyers.
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A retail space is not necessarily a huge store. It is possible to conduct sales on a small patch, called a trading place. What is included in the concept of the area of a trading place and how to define it? The Tax Code does not give clear instructions on this. For example, in the case of renting a container partially used for the sale of goods, and partially as a warehouse, the tax is calculated from its entire area.
Thus, in some situations, it is more profitable for entrepreneurs if their sales premises have the status of a trading floor. Then the amount of tax can be reduced. Judicial practice contains many examples of disagreements about what is considered a trading floor and what is a trading place. In practice, they focus on the presence of a certain space where buyers have the opportunity to move between shelves with goods and make their choice.
Such a feature, by definition, cannot be inherent in a trading place, which most often looks like a counter or a showcase with a product laid out, directly from which the sale is made. The Federal Tax Service believes that if the inventory or title documents of the premises do not contain an indication of the status of the store or pavilion, or there is no clear definition of part of the premises as a trading floor, then the mentioned object can be considered by default to belong to a stationary retail network and not have a trading floor. Sometimes, in the entire market of retail space, objects that have a trading floor include exclusively shops or pavilions. That is, in the case of sales in a former warehouse, it is required to prove the status of the premises as a trading floor. At the same time, in a container-type pavilion, a trading hall is meant by definition, based on the word “pavilion” alone.