From January 1, 2018, the conditions for those who pays trade fee in Moscow. The rate for non-stationary retail facilities in the city center has been halved.

The trade fee is a quarterly fixed payment, depending on the area of ​​the retail premises and the location of the facility. It must be paid by the 25th day of the month following the quarter.

Who should pay the trade tax

The trade tax was introduced in 2015; all organizations and individual entrepreneurs who are engaged in:

• trade through fixed network facilities with and without trading floors (shops and kiosks, with the exception of gas stations);
• trade through non-stationary network objects (tents, counter tables, carts, delivery trade);
• organization of retail markets;
• trade in goods from a warehouse.

Do I have to pay a sales tax when selling online?

Payment is required for companies and individual entrepreneurs on common system taxation and the simplified tax system. UTII for those activities for which payment of a trade tax is established cannot be applied in Moscow. Then you will have to switch to a different taxation system.

If you are on the list of those who pay the trade tax in 2019, you must submit a tax notice in the TS-1 form. From us you can download a notice of trade fee and a sample form for free.

How to register as a trade tax payer

You need to register with the tax office at the place of registration of the property or at the place of registration of the organization or individual entrepreneur, if the premises are not used for trading.

If the retail outlet is registered in Moscow, and the legal entity is in another region, then you need to contact the Moscow Federal Tax Service at the place where the real estate is registered. This rule also applies to movable property.

Documents must be submitted no later than five days from the start of trading.

The tax office, within five working days after submitting the notification, will send a certificate of registration as a trade tax payer.

What has changed in 2019

From January 1, 2018, a new trade tax rate was established in Moscow for non-stationary retail facilities in the Central Administrative District of the city. Now it is 40,500, not 81,000 rubles, as before. For stationary ones, it remains the same.

From July 1, 2019, the sales tax rate for objects with sales floors up to 50 sq.m. will be reduced by 10% for sales areas up to 300 sq. m - by 2-10% (depending on the area of ​​the object). And for objects with an area of ​​more than 300 sq. m. the rate will be raised to 75 rubles per sq. m. m.

The amount of tax in Moscow depends on the type of trade, the location of the facility and the area of ​​the hall. For calculation use our

Who doesn't pay the trading fee?

Entrepreneurs using the patent system and payers of the unified agricultural tax are exempt from payment. In addition, the trade fee is not paid by legal entities that, when registering, indicated the following main types of activity:

• hairdressing and beauty salons, laundry services, dry cleaning and dyeing of textiles and fur products;
• repair of clothing and textiles for household purposes, repair of shoes, leather goods and watches, as well as jewelry;
• production and repair of metal haberdashery and keys.

The benefit only applies to properties with an area of ​​less than 100 square meters. m, in which the area occupied by equipment for displaying and displaying goods is no more than 10% of the total.

What happens if you don't pay the trading fee?

If you have not notified the tax office, this is equivalent to conducting business without registering. You face a fine of 10% of the income received during the period during which you traded without notifying the Federal Tax Service, but not less than 40,000 rubles. In addition, the amount of the trade fee cannot be deducted under the single tax under the simplified tax system.

Although the trade tax was introduced back in 2015, many entrepreneurs still do not understand everything. We have prepared answers to the main questions.

Frequently asked questions and answers about trade fee

Does the online store pay a sales tax?

If you have an online store and you deliver goods by car or courier, you do not pay a sales tax. If you sell through a warehouse or a pick-up point, where the client can pay for the goods, as in a regular store, then you will have to register and pay tax.

I trade from a warehouse in Moscow. Do I have to pay a trade fee?

According to Law No. 62 OF 12/17/2014 “On Trade Fees”, trade from a warehouse is not subject to the fee.

Do IPs pay a trade fee on a patent?

No. Entrepreneurs using the patent system and payers of the unified agricultural tax are exempt from payment. If you do not fall into this category, you are required to pay a trading fee and notify tax office. Download

Do cafes and restaurants pay sales tax?

No. Catering enterprises do not pay trade tax. But if you sell take-out goods that cannot be consumed on site, you will have to pay in full.

How do wholesalers pay the sales tax?

If wholesale carried out at stationary retail facilities (not from a warehouse), it is subject to a fee.

I trade through the premises I rent. Who pays the sales tax, the tenant or the landlord?

The one who carries out trading activities pays. If you rent a commercial property, then you are the payer, not the landlord.

How to pay tax if I combine the simplified tax system and a patent?

Entrepreneurs who combine the simplified tax system and a patent need to understand the scope of the activity within which trade is carried out. Trade tax for individual entrepreneurs on the simplified tax system in Moscow is mandatory. If trade occurs within the framework of patent activity, there is no need to pay tax. If you trade through the same store simultaneously under a patent and the simplified tax system, you must register as a trade tax payer and pay only for those square meters that are involved in trading activities simplified. If it is physically impossible to divide the area by type of activity, you will have to pay for all square meters of the store.

How to determine the area of ​​the sales floor for the purpose of calculating the sales fee?

The total area is calculated on the basis of inventory and title documents. They must contain information about the purpose, design features and layout of the premises, as well as information confirming the right to use the point. Calculate your fee using

If I trade on the retail market, do I have to pay a trading fee?

No. Trading fees in relation to activities related to the organization of retail markets are paid only by management companies.

If I qualify for benefits and are exempt from trade tax, do I need to submit a notification to the tax office?

Yes, it is necessary. In this case, along with the notification, it is necessary to submit documents confirming the right to receive benefits. And in the notification indicate the benefit code. Download the notice of registration as a trade tax payer >>

In what other regions does the trade tax apply?

Trade tax introduced in cities since 2015 federal significance: in Moscow, St. Petersburg and Sevastopol. This is stated in Law No. 382-FZ. But the trade tax is currently only valid in Moscow, including when trading on the territory of New Moscow (TiNAO). The rules for payment and rates of trade tax are established by Moscow Law No. 62 “On Trade Tax”.

Watch the recording of the webinar, where we answered all the questions and sorted out who will pay how much, how and to whom to report. The webinar was recorded in 2015, but is still relevant in 2019.

6. Trade in cinemas, theaters, museums. The benefit applies if, at the end of the quarter, the share of income from the sale of tickets for films in cinemas, plays and other performances in theaters, as well as from the sale of tickets to museums in total income was at least 50 percent.

7. Trade through non-stationary objects trading network with a specialization in Printing, placed in accordance with the procedure approved by the Moscow government.

In addition, the following are in principle exempt from paying sales tax:

1. Autonomous, budgetary and government institutions;

2. Organizations of Russian Post;

3. Religious organizations- in relation to trade in religious buildings and structures and on land plots related to them.

This procedure is provided for by parts 1 and 2 of Article 3 of the Moscow Law of December 17, 2014 No. 62.

In addition, some organizations and entrepreneurs for whom trade is not the main, but a related activity, are exempt from paying the trade tax. This benefit can be used if three conditions are met simultaneously.

1. The provision of services is declared as the main type of activity during state registration of an organization or entrepreneur:

Hairdressing and beauty salons;

Washing, dry cleaning and dyeing of textiles and fur products;

Repair of clothing and textile products for household use;

Repairing shoes and other leather goods;

Repair of watches and jewelry;

For the manufacture and repair of metal haberdashery and keys.

2. The premises in which trade is carried out include:

To objects of a stationary retail chain that do not have sales floors;

To objects of a stationary retail chain with a hall (halls) of less than 100 sq. m;

To objects of a non-stationary trading network.

3. The area occupied by equipment intended for display and display of goods is no more than 10 percent total area object used in the main activity.

It should be noted that, in explaining the procedure for applying this benefit, the Russian Ministry of Finance makes a broader conclusion. The letter dated July 27, 2015 No. 03-11-09/42966 (brought to the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13687) states that organizations and entrepreneurs are not recognized as payers of the trade tax who sell related products when providing any household services (for example, funeral services). The authors of the letter base their position on the provisions of GOST R 53108-2008, according to which the sale of related products is part of the provision of household services.

Situation: Do I need to pay a sales tax to an organization - a manufacturer of goods that sells its own products through its store??

Answer: yes, it is necessary.

The trade tax is paid by those who actually use the object of trade (movable or immovable) for the sale of goods (Article 411, paragraph 1 of Article 412 of the Tax Code of the Russian Federation).

Unlike the UTII regime, which cannot be applied to retail trade in goods of own production (Article 346.27 of the Tax Code of the Russian Federation), Chapter 33 “Trade fee” of the Tax Code of the Russian Federation does not contain such restrictions. They are not included in the Law of Moscow dated December 17, 2014 No. 62.

Article 3 of Moscow Law No. 62 of December 17, 2014 also does not provide for benefits that manufacturers could take advantage of when selling their goods. Therefore, if a manufacturer of goods sells them through his own store located in Moscow, he is recognized as a payer of the trade tax by type of activity:

• trade through the objects of a stationary retail chain with trading floors (if the store has a dedicated sales area) (subclause 3, clause 2, article 413 of the Tax Code of the Russian Federation, clause 3, article 2 of the Moscow Law of December 17, 2014 No. 62);

• trade through the objects of a stationary retail chain without sales floors (if the sales area in the store is not equipped) (subclause 1, clause 2, article 413 of the Tax Code of the Russian Federation, clause 1, article 2 of the Moscow Law of December 17, 2014 No. 62) .

The only exception is made for organizations that are recognized as agricultural producers and apply the unified agricultural tax. The sale of agricultural products of own production through a store owned by an organization is not subject to trade tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation).

If an organization producing goods does not have its own retail outlet, such an organization is not recognized as a payer of the trade tax. This was stated in the letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09/43208 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13688).

Situation: Do I need to pay a sales tax to a catering organization that sells purchased goods?

A catering organization is recognized as a payer of trade tax if it conducts trading activities. That is, if it sells purchased goods to take away. If purchased goods are sold as part of the provision of catering services, there is no need to pay a sales tax.

The explanation is this.

A catering organization can sell purchased goods for takeaway, or it can sell such goods for consumption on site as part of its main activity (food).

Takeaway sales - trading activities

Catering establishments are not included in the list of organizations that engage in trade as a related activity and are exempt from paying the trade tax. This list is closed and only includes:

Since there are no catering organizations here, when selling purchased goods for takeaway, they do not have the right to a benefit and are required to pay a sales tax on a general basis.

Sale for local consumption - component catering services

But if catering organizations sell purchased goods as part of catering activities, that is, for consumption on site, then there is no need to pay a sales tax. Such activities are not recognized as trading.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730 and dated July 27, 2015 No. 03-11-09/42962 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13689).

Situation: Do I need to pay a sales tax to a car service center, which, along with repair services? vehicles sells individual spare parts without installation?

Answer: yes, it is necessary.

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing companies;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no car services here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.

Situation: Do I need to pay a sales tax to the service center? cash registers, which, along with its main activities, sells consumables, EKLZ, KKT units and spare parts for them?

Answer: yes, it is necessary.

There are companies that are exempt from paying trade tax, even if their related activity is trade. This list includes:

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing companies;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no services for servicing cash registers here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.

Object of taxation

The object of taxation of trade tax is the fact of using an object of trade (movable or immovable) for the sale of goods (clause 1 of Article 412 of the Tax Code of the Russian Federation). Regardless of sales volume, quantity and range of goods sold. The obligation to pay the trade tax arises even if the object of trade (stationary or non-stationary, owned or rented) was used to sell goods at least once a quarter.

From the day when the object of trade was used for the first time, the organization or entrepreneur becomes a payer of the trade tax and within the next five working days must register as such for tax purposes (Clause 2 of Article 412, Clause 2 of Article 416 of the Tax Code of the Russian Federation) . It does not matter how long (how many times) the trade object was used during the quarter. You will have to pay the trading fee for the entire quarter (Article 415 of the Tax Code of the Russian Federation). Adjustment of the amount of the trading fee depending on the actual duration of trading activity during the quarter is not provided for by law.

On July 1, 2015, Chapter 33 of the Tax Code of the Russian Federation “Trade Duty” was introduced. The first time you need to pay the trade fee is for the third quarter of 2015 no later than October 26. This article will help organizations and individual entrepreneurs determine whether they are payers of the trade tax, calculate the amount of the fee, understand the issues of registering as a tax payer and other complex situations.

What is a trade fee

On July 1, 2015, a trade tax was introduced in Moscow by Law No. 62 dated December 17, 2014 (the law on trade fees in Moscow). Please note that a trade tax has not been introduced in St. Petersburg and Sevastopol.

Individual entrepreneurs on a patent and taxpayers on the Unified Agricultural Tax are exempt from paying the trade tax (clause 2 of Article 411 of the Tax Code of the Russian Federation). And UTII cannot be applied for those activities in respect of which the payment of a trade tax is established.

Newsagents and individual cinemas are also exempt from paying the sales tax.

Trade fee since 2015, types of activities

What do we mean by trade by force of law? Trade is a type entrepreneurial activity, associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trading network, non-stationary trading network, as well as through warehouses (subclause 2, clause 4, article 413 of the Tax Code of the Russian Federation).

Thus, you must pay a trade fee if you carry out (Clause 2 of Article 413 of the Tax Code of the Russian Federation):

• trade through stationary retail chain facilities that do not have sales areas (with the exception of gas stations);
• trade through objects of a non-stationary trading network;
• trade through stationary retail chain facilities with trading floors;
• trade carried out by releasing goods from a warehouse.

What is subject to trade tax?

As we have already said, the trade tax is paid by those who carry out the trade. But the very fact of using the object of trade is subject to a fee, for example, this:

• building, structure, premises, stationary or non-stationary retail facility or retail outlet through which trade activities are carried out;
• an object of real estate with the use of which a market management company organized a retail market.

If you used the above mentioned facility for trading at least once a quarter, you are the payer of this fee. The payer independently calculates the amount of the fee. The fee is paid quarterly no later than the 25th day of the month following the assessment period.

In addition, you must register with the tax authority as a trade tax payer. To do this, you will need to submit a corresponding notification to the Federal Tax Service. If this is not done, then it will be impossible to take into account the trade fee when reducing income tax, personal income tax or tax under the simplified tax system. Thus, you will have to pay both a trade fee and, for example, a tax under the simplified tax system.

Natalya Sergeevna Gorbova, head of tax accounting and reporting training, Kontur.School, presenter of the webinar about the trade tax, comments:

“Now individual entrepreneurs will be forced to “try” to make a profit, so that paying the fee does not turn into only losses. Because the fee is paid regardless of the financial result of the activity, both in case of profit and in case of losses.”

The Moscow Law of December 17, 2014 No. 62 “On Trade Fee” established the rates of trade fee in Moscow:

• from 28,350 to 81,000 rubles - trade through stationary retail chain facilities that do not have trading floors (with the exception of stationary retail chain facilities that do not have trading floors, which are gas stations), and non-stationary retail chain facilities (with the exception of delivery and pedestal retail trade) depending on the area;
• from 21,000 to 60,000 rubles - for objects of a stationary retail chain with trading floors up to 50 sq. m. meters. For additional meters you will have to pay an additional 50 rubles, for example, if the store area is 62 square meters. meter, additional payment is 50 rubles. x 12 m = 600 rubles;
• 40.5 thousand rubles per object - for delivery and distribution trade.
• 50 rubles from each square meter of retail market area - the amount for the organizers of retail markets.

Registration with the tax authority

From July 1 to July 7, 2015, trade tax payers must send notification for registration with the inspectorate on whose territory the store or other facility is located.

Forms TS1 and TS2 notification of registration (deregistration) of a trade tax payer (Order of the Federal Tax Service of Russia dated June 22, 2015 N ММВ-7-14/249@).

KBK trade fee

• If you are transferring the trading fee - 182 1 05 05010 02 1000 110.
• Penalties for trade tax - 182 1 05 05010 02 2100 110.
• Trade tax fines -182 1 05 05010 02 3000 110.

Trade fee. Situation from practice

Question: The individual entrepreneur is registered in Moscow, and trading activities are carried out in the Moscow region. Should he pay the trade tax and where?

E.A. Sharonova, economist

Trade fee and tax reduction: two things compatible?

How to take into account trade tax under different tax regimes

ATTENTION

This year, the trading fee is set only for those who trade in Moscow.

As we remember, it was promised that conscientious taxpayers would certainly not feel an increase in the tax burden from the introduction of a trade tax. Since the amount of the fee paid will offset other taxes - income tax, tax under the simplified tax system, personal income tax website of the Department of Labor and Social Protection of the Population of the City of Moscow; RIA Novosti website.

About who should prepare to pay the fee and who should not, what is the object of taxation, how and when to pay the fee, what documents and to what inspection to submit to trade tax payers, read: ; ;

At first glance, it turns out that this is so. After all, the ban on reducing taxes on the collection is provided only for those organizations and individual entrepreneurs that have not themselves registered as payers of the trade tax. pp. 1, 2 tbsp. 416, paragraph 10 of Art. 286, paragraph 8 of Art. 346.21, paragraph 5 of Art. 225 Tax Code of the Russian Federation. That is, they acted in bad faith by failing to submit a notification to the tax office and thereby trying to evade paying the fee. Moreover, this prohibition will remain in place even after forced registration and collection by tax authorities of the fee based on information received from the Department of Economic Policy and Development of Moscow clause 1 art. 416, paragraph 3 of Art. 417, paragraph 2 of Art. 418 Tax Code of the Russian Federation; Art. 4 of the Law of Moscow dated December 17, 2014 No. 62; Letter of the Federal Tax Service dated June 26, 2015 No. GD-4-3/11229@ (clause 6.2) (hereinafter referred to as Letter No. GD-4-3/11229@).

And those who registered, even if late (submitted a notification to the Federal Tax Service untimely), seem to have no problems reducing taxes on the paid trade tax Letter No. GD-4-3/11229@ (clause 6.2).

If you registered as a trade tax payer by mistake, then you need to submit an application for deregistration to the Federal Tax Service. There will be no sanctions from tax authorities. You can submit an application in any form, indicating the name of the organization (full name of the entrepreneur), TIN and the reasons for its submission. This application must be accompanied by a copy of the erroneously submitted registration notice. After this, the Federal Tax Service will deregister you on the same date that it registered you as a trade tax payer. In this case, the collection amounts accrued by tax authorities will be reversed in the information system of the tax inspectorate and Letter of the Federal Tax Service dated August 20, 2015 No. GD-4-3/14721@.

Let's see what actually happened. But first, let us recall the procedure for paying the fee, since its accounting for taxation depends on this.

When and where to pay the trade fee

The trading fee must be paid no later than the 25th day of the month following the reporting quarter. clause 2 art. 417, Art. 414 Tax Code of the Russian Federation. That is, the fee for the third quarter of 2015 must be transferred no later than October 26, 2015 (October 25 is a day off - Sunday) clause 6 art. 6.1 Tax Code of the Russian Federation.

As the Federal Tax Service explained, the procedure for filling out a payment order for payment of the fee will be different depending on where the organization/individual entrepreneur is registered as a payer of the trade fee. Letters of the Federal Tax Service No. GD-4-3/11229@ (clauses 1.1, 3.1), dated June 16, 2015 No. GD-4-3/10382@:

• <если>the organization/individual entrepreneur registered as a payer of trade tax in Moscow at the location of the immovable object of trade, then in payment order you need to indicate the details of the payee and the OKTMO code at the place of registration as a trade tax payer. That is, the details of the Moscow Federal Tax Service where the notification was submitted;
• <если>Organizations/individual entrepreneurs trade through non-stationary retail network facilities (for example, through trade stalls, pavilions, kiosks, auto stores (car shops, trailers), auto cafes, carts, trays, etc. clause 1.7.1 of the Procedure, approved. Decree of the Moscow Government dated June 30, 2015 No. 401-PP; clause 4 of the Procedure, approved. Decree of the Moscow Government dated 02/03/2011 No. 26-PP) and are registered as a trade tax payer at their location/place of residence, then in the payment order you must indicate the details of the payee at the place of registration, and the OKTMO code at the place of trading activity.

ATTENTION

Trade tax is paid according to BCC 182 1 05 05010 02 1000 110 to the budget of Moscow Appendix No. 3 to the Order of the Federal Tax Service dated December 27, 2012 No. ММВ-7-1/1004@.

What happens to those who are registered in another region, for example in the Moscow region, but trade in Moscow? As trade tax payers, they will be registered with their Federal Tax Service Inspectorate of another region, for example the Moscow region and Letter of the Federal Tax Service dated June 16, 2015 No. GD-4-3/10382@. In this regard, in payments for payment of trade tax, they must indicate the details of their Federal Tax Service (for example, in the Moscow region), and the OKTMO code of the Moscow region where it is installed non-stationary object trade (trade tent, auto shop, etc.).

How organizations on OSNO reduce tax collection

The order should be like this clause 10 art. 286 Tax Code of the Russian Federation.

You can reduce the trade tax not from the entire amount of the advance payment/income tax calculated based on the results of the reporting/tax period, but only from the portion that goes to the regional budget, that is, to the budget of Moscow, at a rate of 18%. So the 2% must be paid in full to the federal budget. clause 1 art. 284 Tax Code of the Russian Federation.

Reduce advance payment/collection tax is possible only if both the collection and “profitable” payments are paid to the Moscow budget.

If an organization is registered with the Federal Tax Service in another region, but trades in Moscow through objects of a non-stationary trading network, at the location of which not created separate divisions, then it pays income tax to the budget of another region, not Moscow. Accordingly, it cannot reduce the tax of another region on trade fees. And if this is your situation, you don’t need to read this section further.

About when an organization is obliged to register an OP, read:

If an organization trades through a real estate property, then it forms an OP at its location and pays advance payments/taxes to the Moscow budget based on the share of profit attributable to this OP clause 2 art. 11, sub. 3 p. 2 art. 23, paragraph 1, art. 83, paragraph 2 of Art. 288 Tax Code of the Russian Federation. In this case, she can reduce the Moscow tax on the trade fee.

The advance payment/tax can only be reduced by those collection amounts that listed before the date of payment of the advance payment/income tax. And this means that clause 1 art. 287, para. 3, 4 tbsp. 289, paragraph 2 of Art. 417 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated August 12, 2015 No. GD-4-3/14174@ (clause 1) (hereinafter referred to as Letter No. GD-4-3/14174@):

• the advance payment of income tax for 9 months of 2015 can be reduced by the amount of the trading fee for the third quarter if it is paid no later than October 28, 2015;
• income tax for 2015 can be reduced by the amount of the trade fee paid for both the third and fourth quarters, provided that the fees are paid no later than March 28, 2016;
• if the trade fee for the fourth quarter of 2015 was paid after the tax payment deadline for the year (after 03/28/2016), then the calculated advance payment for the first quarter of 2016 can be reduced by it. The Federal Tax Service also agreed with this Letter No. GD-4-3/14174@ (item 1). So part of the sales tax for the previous year will not be lost, it can be taken into account in the next year.

The difference between the amount of the “profitable” advance payment/tax and the amount of the collection must be paid to the Moscow budget. If it turns out that the amount of the advance payment for 9 months of 2015 is equal to the amount of the fee paid for the third quarter of 2015, then you will not have to pay anything to the budget.

As the tax service explained, the trade tax when calculating income tax is taken into account within the calculated advance payment/tax Letter No. GD-4-3/14174@ (item 1). For example, if for the third quarter the fee was paid in the amount of 40,500 rubles, and the calculated advance payment for 9 months of 2015 amounted to 35,000 rubles, then the remaining amount of the fee for the third quarter (5,500 rubles) plus another fee for the fourth quarter quarter (RUB 40,500), it will be possible to reduce the tax for 2015 (but again within the limits of the tax amount).

If you make a loss for the year, then it is clear that you will have nothing to reduce. But you will pay the trading fee to the budget.

Since the current income tax return form does not contain special lines for accounting for trade fees, the Federal Tax Service proposes to reflect the amounts of the fee in lines intended to indicate the amounts of tax paid outside the Russian Federation and counted towards the payment of regional tax. Letter No. GD-4-3/14174@ (item 2):

• <если>the organization does not have separate divisions - in lines 240 and 260 of sheet 02;
• <если>the organization has OP for which a separate application is submitted - in line 090 of Appendix No. 5 to sheet 02;
• <если>the organization is part of the consolidated group of taxpayers (CGT) - in line 090 of Appendix No. 6 to sheet 02.

As you understand, if an organization has paid a tax outside the Russian Federation that it has the right to offset, then one line of the declaration will indicate one total amount, which includes both this tax and the trade tax. And if this amount is greater than the advance payment/tax payable to the Moscow budget, then, as the Federal Tax Service explains, in this case the organization itself must choose what it will reduce the payment/tax by: by one amount or two at once - then in what proportion and appendices 1, 2 to Letter No. GD-4-3/14174@. At the same time, the Federal Tax Service showed with digital examples how in a “profitable” declaration it is necessary to reduce the advance payment/tax on the paid trade tax for organizations located in Moscow and having/not having an OP, as well as organizations included in the KGN appendices 1, 2 to Letter No. GD-4-3/14174@.

How simplifiers reduce tax collection

The procedure for accounting for trade tax for simplifiers will be different depending on the chosen object of taxation.

Accounting for collection under the object “income”

Simplified people with the object “income” for trade tax reduce the advance payment/tax under the simplified tax system in this order clause 8 art. 346.21 Tax Code of the Russian Federation.

It is possible to reduce the advance payment/tax under the simplified tax system for a trade tax only if both the fee and the “simplified” tax are paid to the Moscow budget. And this is only possible when the organization/individual entrepreneur, both as a taxpayer and as a payer of the trade tax, is registered with the Moscow inspectorates, even if they are different. If an organization/individual entrepreneur is registered in another region, for example in the Moscow region, and conducts trading activities in Moscow, then they are deprived of the opportunity to reduce the “simplified” trade tax. Indeed, in this case, the fee is paid to Moscow, and the advance payment/tax under the simplified tax system - at the location of the organization / place of residence of the individual entrepreneur - to the budget of another region, for example the Moscow region and clause 6 art. 346.21 Tax Code of the Russian Federation. Which has already been confirmed by the Ministry of Finance and the Federal Tax Service Letters of the Ministry of Finance dated July 15, 2015 No. 03-11-09/40621; Federal Tax Service dated August 12, 2015 No. GD-4-3/14230.

Also, an organization will not be able to reduce the “simplified” collection tax if it separate division is registered in Moscow, and the head unit is with the Federal Tax Service of another region, for example the Moscow region. Indeed, in this case, the fee and tax will be transferred to different budgets.

The advance payment/tax under the simplified tax system calculated for the reporting/tax period can be reduced by the amount of the trade fee paid during this reporting/tax period. This means that for the trade fee paid for the third quarter, for example, 10/23/2015, the tax can be reduced under the simplified tax system for 2015. And for the fee for the fourth quarter, paid, for example, 01/22/2016, the advance payment for the first quarter is reduced 2016

In ch. 26 of the Tax Code says that simplifiers “in addition to the reduction amounts established by clause 3.1” Art. 346.21 Tax Code, may reduce the advance payment/trading fee tax clause 8 art. 346.21 Tax Code of the Russian Federation. And as you know, “profitable” simplifiers reduce these payments by insurance premiums in the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund, for sickness benefits paid to employees, etc. Moreover, there is a restriction for simplified employers: they cannot reduce more than 50% of the “simplified” tax on contributions and benefits. This raises the question: is the trade tax taken into account in this limitation or not?

To the delight of taxpayers, the Ministry of Finance and the Federal Tax Service clarified that when reducing the “simplified” trade tax, the 50% limit does not apply. It applies only to the amounts specified in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, that is, for contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, for sick leave, etc. Letters of the Ministry of Finance dated July 15, 2015 No. 03-11-10/40730 (question 9);

Thus, simplifiers with the object “income” reduce the advance payment/tax like this.

Organizations/individual employers first deduct from the calculated advance payment/tax the amount of insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, sick leave paid to employees and others, but not more than 50% of the tax amount. And then the amount of the trade tax paid is subtracted from the remaining amount of the advance payment/tax (down to zero).

But entrepreneurs working without employees reduce the advance payment/tax under the simplified tax system by insurance premiums paid for themselves without any restrictions clause 3.1 art. 346.21 Tax Code of the Russian Federation. So they deduct the entire amount of contributions and the entire amount of the sales tax from the calculated advance payment/tax.

But if the fee paid during the year turns out to be more than the amount tax calculated for this year, then the remaining part of the fee will not be taken into account in another year clause 8 art. 346.21 Tax Code of the Russian Federation.

Not without a fly in the ointment. If a simplifier, in addition to trading, also conducts other types of activities, then, according to the regulatory authorities, he needs to keep separate records and calculate the advance payment/tax under the simplified tax system specifically from trading activities. After all, by the amount of the trade fee, you can reduce the amount of tax calculated under the simplified tax system only for the type of business activity in respect of which the trade fee is established. And if earlier employees of the Ministry of Finance unofficially expressed that it is possible to reduce the tax under the simplified tax system for the trade fee, calculated for all types of activities of the simplified tax operator (see,), then later the financial department issued clarifications that separate accounting is necessary and the tax calculated for the fee is reduced specifically on trading activities and , . And the Federal Tax Service brought these clarifications to local inspections for use in their work. Letter of the Federal Tax Service dated August 12, 2015 No. GD-4-3/14233.

But having said “a”, the regulatory authorities did not say “b”. After all, then between trading activities and its other types it is necessary to divide both insurance premiums and paid benefits for employees employed in different types activities. Otherwise, the tax will be reduced incorrectly. Moreover, the Ministry of Finance and the Federal Tax Service were silent about how to maintain this separate accounting. If employees cannot be attributed to a specific type of activity, it is likely that the amount of contributions paid and benefits paid attributable to trading activities should be divided in proportion to the income from trading activities in the total income of the simplifier. We have already asked a specialist from the Ministry of Finance about this, and as soon as they answer us, we will inform you.

Accounting for fees for the object “income minus expenses”

The Ministry of Finance and the Federal Tax Service believe that simplifiers with the object “income minus expenses”, the amount of paid trade tax should be taken into account in expenses on the basis of subclause. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation (as the amount of fees paid in accordance with the legislation on taxes and fees x) Letters of the Ministry of Finance dated July 23, 2015 No. 03-11-09/42494, dated March 27, 2015 No. 03-11-11/16902; Federal Tax Service dated August 14, 2015 No. GD-4-3/14386@. That is, the tax/advance payment itself cannot be reduced by the trade fee.

And although at first glance this seems unfair, the position of the regulatory authorities has advantages for those who simplify things with the object “income minus expenses”:

;

there is no need to keep separate records and determine profit specifically from trading activities;

if a loss is incurred, the fee will still be expensed and thereby increase the amount of loss that can be carried forward.

How entrepreneurs at OSNO reduce personal income tax collection

Entrepreneurs applying the general taxation regime take into account the trade tax as follows: clause 5 art. 225 Tax Code of the Russian Federation:

• personal income tax calculated at the end of the year at a rate of 13% can be reduced by the amount of the trade tax paid this year;
• It is possible to reduce personal income tax on sales tax only if the individual entrepreneur is registered with the Federal Tax Service in Moscow (at his place of residence) and conducts trading activities in Moscow. If an individual entrepreneur is registered with the Federal Tax Service in another region, for example in the Moscow region (at his place of residence), and conducts trading activities in Moscow (no matter through real estate or through non-stationary retail chain facilities), then he cannot reduce personal income tax by fee paid;
• There is no requirement to reduce personal income tax on trade tax, calculated specifically from trading activities. So if an individual entrepreneur is engaged in several types of activities, then he will not have to keep separate records;
• the amount of trade tax deducted from personal income tax cannot be greater than the amount of the tax itself. If at the end of the year the amount of the fee is greater than the personal income tax calculated for this year, then the amount of the fee is not carried forward to the next year. And if at the end of the year the individual entrepreneur receives a loss, then he will have nothing to deduct the fee from.

Unlike other payers of the trade tax, in terms of diverting money to pay the fee, individual entrepreneurs are at a disadvantage. After all, he must pay a fee quarterly throughout the year, and he will be able to reduce his personal income tax by it only next year, when he submits the 3-personal income tax declaration for the past year.

While simplifiers and organizations on OSNO can take into account the trade fee quarterly - reduce advance payments calculated based on the results of the reporting periods by the paid trade fee.

As we can see, the tax burden will increase for some due to the introduction of a trade tax.

As for unscrupulous tax payers who have not yet registered, they, as the head of the Moscow Department of Economic Policy and Development assures, will be identified and will not be able to hide.

By the way, the other day the tax service told how inspectors will punish those who carry out trading activities on the territory of Moscow, but did not register with the Federal Tax Service as a payer of trade tax (did not submit a notification) or did so untimely Letter of the Federal Tax Service dated August 18, 2015 No. SA-4-7/14504@:

• <если>If an organization or individual entrepreneur submits a notification of registration late, they will be fined for failure to timely submit information necessary for tax control. And such responsibility exists both in the Tax Code (tax) and in the Code of Administrative Offenses (administrative). In this regard, the organization itself may be fined 200 rubles. clause 1 art. 126 Tax Code of the Russian Federation, and its manager and chief accountant for 300-500 rubles. Part 1 Art. 15.6 Code of Administrative Offenses of the Russian Federation But the inspectorate can only fine an entrepreneur under the Tax Code. After all, individual entrepreneurs are subject to administrative liability for some tax violations I can’t get involved note to art. 15.3 Code of Administrative Offenses of the Russian Federation. So the entrepreneur will get off with only 200 rubles;
• <если>the organization or individual entrepreneur will not submit a notification, but will conduct trading activities without registering, then the punishment is more severe - a fine of 10% of the income received during the period of conducting trading activities without submitting a notification, but not less than 40,000 rubles. clause 2 art. 416, paragraph 2 of Art. 116 Tax Code of the Russian Federation But such a fine is possible only if the tax authorities have evidence of the activity. And as the Federal Tax Service previously explained, such evidence may be an act on the identification of a new object subject to trade tax, which they will receive from the Department of Economic Policy and Development of Moscow Letter No. GD-4-3/11229@ (clause 7.1).

The concept of a trade tax first came into use among Muscovites, and then among residents of other federal cities of the Russian Federation since 2015. Chapter 33 of the Tax Code was written to regulate this payment. Russian Federation, included there on the basis Federal Law dated November 29, 2014 No. 382 “On amendments to parts one and two of the Tax Code of the Russian Federation.”

Let's consider what features this payment has, what its base is, who falls under the category of payers, where exactly the funds need to be deposited, and also how to correctly fill out the registration form.

How is the trade tax determined by the Tax Code of the Russian Federation?

Trade tax is a mandatory local payment introduced on July 1, 2015 in Moscow, and then in St. Petersburg and Sevastopol, transferred for conducting sales activities at various sites, including:

• non-movable retail facilities without special halls (except for trade at gas stations);
• “movable” points for sales (trays, tents, sales from cars, tables, layouts, etc.);
• trading floors in permanent retail premises (shops, benches, pavilions);
• warehouses with goods sold directly from there.

Municipal associations for which a trade tax is required are regulated by their authority in legal acts preferential terms for those who must pay for it, and also indicate the categories of beneficiaries and the procedure for using special rates.

IMPORTANT INFORMATION! In the mentioned cities, the trade tax must be paid strictly, and in other places of the Russian Federation it can be introduced only after legislative innovations have been adopted at the state and regional level.

A sales fee is charged if the above-mentioned objects (movable or stationary) were used for their intended purpose at least once a quarter: the period of use, the characteristics of the products sold and the income or loss received do not affect the amount of the sales fee. For the INFS, it also does not matter whether the given sales object is owned by the entrepreneur or is rented.

The entrepreneur's activities will be subject to this fee if trading occurs at one of the four designated types of retail outlets or premises. In such cases, they say that the object of trade is used for it - movable or immovable tangible assets with the help of which goods are sold. It is these property assets that constitute the object of the trade tax.

NOTE! The basis for this payment is not the proceeds from the sale of goods, but certain characteristics of a stationary or movable object used for trading.

Who pays and who doesn't pay the trade tax

Art. 411 of the Tax Code of the Russian Federation established as payers of the trade tax individual entrepreneurs and/or legal entities whose activities subject to this payment are concentrated in Moscow, St. Petersburg and Sevastopol.

The following categories of entrepreneurs are exempt from the need to pay a trade tax (clause 2 of Article 411 of the Tax Code of the Russian Federation):

• those who have chosen the Unified Agricultural Tax regime;
• carrying out activities in accordance with the patent.

IMPORTANT! The exemption for those using the designated tax regimes is valid only in those types of activities for which one or another special regime is relevant.

Another subtlety is that entrepreneurs who “sit” on UTII cannot apply this taxation regime for the type of activity that involves the collection of a trade tax (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation). But since UTII has not been used in Moscow for quite some time, this nuance directly concerns individual entrepreneurs and organizations in St. Petersburg and Sevastopol.

Registration

Individuals - individual entrepreneurs, as well as legal entities subject to the requirements of the trade tax, must register with the tax authority as payers of this type of tax. To do this, you will have to notify the INFS about your status and the specifics of calculating the trade tax for your business. The procedure for registration and deregistration of trade taxes is regulated by Art. 416 of the Tax Code of the Russian Federation.

The deadline for registering as a trade tax payer is 5 days from the date of receipt of the trade object for use.

Lateness is punishable by administrative liability. Within the same period, you must notify in writing about changes in activities that may affect the fact of payment or the amount of the fee, if such changes have occurred.

If you do not inform the tax authority, then the trade fee cannot be deducted from the income tax, personal income tax or the amount of the single tax under the “simplified” procedure. In case of incriminating results of the inspection, you will have to pay not only the trade fee itself and a fine for late payment or work without making a mandatory payment, but also all stipulated income taxes without any deductions. A fine is also imposed on revealed false information about the tax base, that is, the object of sale, which resulted in arrears for this fee.

Experts express the opinion that this approach motivates businessmen to work with greater profit, so as not to transfer tax funds to themselves at a loss, because the trade fee is paid regardless of the monetary outcome of the trade.

Where to submit notification

The notification must go to the tax office at its location shopping facility, subject to the payment being discussed. Possible difficulties that may be caused by this requirement and ways to resolve them are given below:

1. There are several existing objects for trading activities: you need to provide information about each of them separately.
2. Several retail outlets located far from each other belong to the jurisdiction of different tax authorities: it is enough to submit a notification to the department to which the first of the listed objects is assigned, not forgetting to indicate information about the others (see paragraph 1).
3. The property is located in the region under the jurisdiction of the trade tax, and the registration of the entrepreneur relates to another city: the notification must be delivered to the inspectorate responsible for the area where the trade property is located.
4. Only transportable means of trade are used: registration is carried out at the address of the individual entrepreneur or legal address organizations.
5. The registration of an entrepreneur refers to one of the three places that support the payment of the trade tax, and he conducts activities in others populated areas: There is no need to pay a trade tax, nor do you need to register for this with the tax office.

Notification form

The INFS must be informed not in the form of a simple statement, but on a specially designed form approved by letter of the Ministry of Finance of the Russian Federation dated June 10, 2015 No. GD-4-3/10036. It contains the required information:

• information about the newly created payer (business form, company name or full name of an individual entrepreneur, contacts, details);
• type of activity of the businessman, his OKVED code;
• name of the facility from which trade occurs;
• its location (exact address);
• data on the right to trade (permit number, ownership of a stationary point, etc.);
• procedure for calculating the payment amount;
• benefit (if applicable).

REFERENCE! The notification form for tax registration, changes to certain indicators, or deregistration is the same: you just need to check the box provided for this at the top of the recommended form.

The fiscal authorities, having accepted the notification from the entrepreneur, confirm this by issuing him a special certificate (clause 3 of Article 416 of the Tax Code of the Russian Federation), which the entrepreneur will receive within 5 working days.

Businessmen have the opportunity to draw up any type of notification in electronic form, using the service of the website of the Federal Tax Service of the Russian Federation, and deliver it to the tax authority via the Internet or directly in paper form.

When to pay the fee

This payment is assigned quarterly, which means it relates to quarterly indicators. It must be paid by the 25th day of the month following the last day of the reporting quarter. If the final date for making a payment falls on a weekend, the law allows it to be moved to the next day.

Dates relative to which calculations are made:

• the beginning of taxation of the trade tax - the fixed date when the retail facility was used for the first time since the beginning of the quarter;
• the date of termination of the duties of the payer of this fee (removal from tax registration for this type of payment) is the day when the businessman ceases to conduct the activities indicated in his tax notice.

How to calculate the fee amount

The entrepreneur is required to calculate the trade fee indicator himself for each retail facility that was used for trade at least once during the quarter. Tax Code determines the maximum allowable collection rates. The specific conditions for payment are accepted by the city authorities of Moscow, St. Petersburg and Sevastopol, but they are not authorized to go beyond the limit established by the Tax Code of the Russian Federation. The maximum bet size, which determines its limit, is determined by such values ​​as:

• three-month patent cost retail trade relevant product;
• type of trading activity (there are restrictions on certain ways of organizing it);
• area of ​​the retail outlet (if the retail premises occupies an area of ​​more than 50 sq. m, then the sales tax rate is calculated based on the square footage at each individual retail location).

The amount intended for payment is calculated in the usual way for tax payments: the legislative rate is multiplied by the base value.

∑ trade fee = C trade fee x X physical.

• From the trade tax - the rate accepted for the trade tax by this municipal legislation (or the maximum in accordance with the Tax Code of the Russian Federation);
• X physical – tax collection base – physical characteristics of a retail facility.

The basis for this tax, as mentioned above, is the physical characteristics of movable or immovable property assets with the help of which a businessman carries out trade. As a profile physical characteristics is the area of ​​a retail outlet, hall, store, retail market, etc., submitted in registration documents (subclause 5 of clause 3 of Article 346.43 of the Tax Code of the Russian Federation).

REFERENCE! The maximum tax rate that can become the basis for calculating the trade fee is an amount of 550 rubles. /sq. m., which is multiplied by the annual deflator coefficient.

Specific trade tax rates

Rates differ by city and by the characteristics of the tax base. We present data for those cities where the law on the obligation of trade tax is already in force.

The Moscow authorities have established maximum quarterly rates of trade tax:

• for objects without trading floor, as well as non-stationary retail outlets - 92,900 rubles;
• for trading floors up to 50 sq. m – 68,820 rubles;
• for each square meter a hall with an area of ​​more than 50 sq.m., as well as for the area of ​​a warehouse from which goods are shipped – 1,375 rubles;
• for every sq. m of retail market – 550 rubles. (this amount is the same for all three cities).

In St. Petersburg, slightly lower limits apply:

• for stationary objects without a sales area and “movable” – 41,130 rubles;
• for small retail premises of less than 50 sq. m – 38,200 rubles;
• for the footage of large premises, as well as for the warehouse area - 765 rubles. /sq. m.

Sevastopol has the lowest limits on trade fees:

• for non-stationary retail establishments that do not have halls – 9,290 rubles;
• for small rooms up to 50 sq. m. – 7,740 rubles;
• for the footage of warehouses and large premises for trade - 155 rubles/sq. m.

• entrepreneurs using vending machines;
• at weekend fairs or those dedicated to a specific type of product;
• from individual outlets in retail markets;
• representatives who trade “on the street” within autonomous, state-owned or budgetary institutions;
• federal mail.

Example of calculating the maximum trading fee amount

Stationary retail space (pavilion soft drinks) is located in Sevastopol, its area is 90 square meters. m, which exceeds the legally established limit of 50 sq. m. The rate for each square meter of a retail space larger than 50 sq.m. in Sevastopol is the lowest and is only 155 rubles. A patent for the retail trade of soft drinks for a three-month period costs 27,000 rubles. Thus, the maximum amount paid quarterly as a trading fee can be 27,000 / 155 x 90 = RUB 15,677. If the authorities of Sevastopol increase or decrease the cost of a retail patent, then the maximum amount of the sales tax will also change.

What are the consequences of failure to pay taxes?

The Tax Code guarantees serious monetary penalties for businessmen who neglect to transfer this payment, do so untimely or not in due time. the right size, as well as those making errors in calculating the size of the collection. It is also the responsibility of those carrying out trade to promptly and accurately notify the INFS authorities about the start of the use of a trading facility, its characteristic indicators and emerging changes. The liability facing payers in the event of violations is established by law in the following amounts:

• for delays in registering trade tax payers, a negligent entrepreneur who still continues trading will pay 10% of the amount of profit for the billing quarter from a taxable retail facility, but not less than 40 thousand rubles;
• An individual entrepreneur or organization has not registered at all - the fine can be 10,000 rubles;
• if, due to inaccurate data that the entrepreneur entered in the notification, the payment amount turned out to be less than required, the violator will pay 20% of the due amount of the fee, and if it is proven not an error, but intent - then 40%.

IMPORTANT! The accrual of fines and penalties does not cancel the obligation to collect the fee itself - the state represented by tax authorities should not receive less than the funds due by law.

Trade fee in association with taxation

Federal laws regulate the special relationship between trade fees and other fiscal payments. The amount of the paid trade fee can be used to reduce taxes on income (personal income tax for individual entrepreneurs and income tax or single tax for “simplified people” - for organizations). Naturally, this is only permissible if registration is timely.