Introduction: the article provides an analysis of modern criminal legislation, as well as judicial and operational investigative practice on criminal liability for theft committed with illegal entry into a non-residential premises or other storage. Materials and Methods: the research material is based on the norms of Russian criminal legislation that establish liability for theft committed with illegal entry into a non-residential premises or other storage facility, judicial and operational investigative practice of their application. During the preparation of the study, the dialectical method, methods of systematic and comparative analysis were used, with the help of which the studied phenomena were considered in their interrelation. Results: a comparative of judicial practice allowed the authors to conclude that it is necessary to change the definition of storage, fixed in paragraph 3 of the note to art. 158 of the Criminal Code of the Russian Federation. Discussion and Conclusions: for the purposes of uniform application of criminal legislation, as well as taking into account the public danger of the acts in question, we propose to consider not only buildings and structures as storage facilities, but also other storage facilities that are intended for permanent or temporary storage of material assets.