Until when to pay the trade fee. Check if you are a trade tax payer

At the end of 2014, Chapter 33 was introduced into the Tax Code of the Russian Federation, which determines the possibility of introducing federal significance a new type of payment to the budget - trade tax.

The administrative apparatus of Moscow responsibly approached the legislative innovation and immediately met the deadline stipulated Federal law No. 382-FZ, namely on July 1, 2015, prepared a regional version of the law and introduced a new quarterly fee on its territory.

The authorities of St. Petersburg and Sevastopol did not rush and, having postponed the issue of the proposed mandatory payment, had not yet made any decisions at the beginning of 2018. So now, when discussing the trade tax, we mean its version, which is in force in the territory of Moscow and adjusted in accordance with the local law that determines it.

Art. 8 of the Tax Code of the Russian Federation, defining tax and fee, confirms that one of the main differences between these concepts is the meaning of payment: if the tax is charged free of charge, then the fee provides for a legally significant response from the authorities for its payment. In particular, a trade fee is paid for the right to conduct certain types of commercial activities in urban areas.

Another feature of the trade tax is that its introduction, according to experts, will not increase the tax burden on bona fide entrepreneurs. The fact is that the law provides for the taxpayer’s right to deduct the amount of accrued trade tax:

• For organizations - depending on the taxation system - from the amount of income tax (in its regional part) or a single tax according to the simplified tax system;
• For individual entrepreneurs - from the amount of the single tax according to the simplified tax system or personal income tax.

The specifics of applying such deductions directly are not spelled out in the Moscow Law “On Trade Fees”; however, for the second half of 2015, the Federal Tax Service issued large number letters in which she explains many controversial aspects of the calculation of the fee.

Who should pay the trade tax

The circle of persons obligated to register with the tax authority as a payer is determined by Art. 411 and Art. 413 of the Tax Code of the Russian Federation and is specified in Art. 2 of the Moscow Law “On Trade Fees”. These include legal entities(except those using) and individual entrepreneurs(except for those operating or located at the Unified Agricultural Tax), carrying out:

• the process of organizing retail markets (the fee is levied on the entire market area, not objects);
• trade of various scales (wholesale, retail, small wholesale) using property:
• trade through stationary objects, with or without (with the exception of gas stations) sales areas;
• trade through non-stationary objects, including delivery and retail trade.

In addition, the list Tax Code trade by releasing goods from a warehouse is mentioned as a taxable activity, but in the Moscow Law this point was omitted when establishing the amount of the fee, which suggests that the capital authorities similar look They decided not to impose a trade tax on their activities.

Who doesn't have to pay

1) The need to pay a trade tax in Moscow does not apply to:

• organizations of federal postal services;
• autonomous, budgetary and government institutions;
• religious organizations in relation to trade carried out in religious buildings and their territories.

2) Art. 3 of the Moscow Law provides a list of types of activities that local legislative bodies have classified as preferential and exempted from the obligation to charge fees, including sales:

• through vending machines;
• at various fairs;
• on the territory of retail markets (this means individual retail facilities);
• of a different nature in budgetary and government institutions;
• on the territory of the property complex of the managing organization of the agri-food cluster;
• in cinemas, theatres, museums, planetariums, circuses, if at the end of the quarter the share of their income from ticket sales in the total revenue was at least half;
• through the “Print” type trading network.

3) In addition, taxpayers whose main activity is not trade, but the provision of household services (laundries, dry cleaners, clothing and shoe repair, key making, hairdressing salons, beauty salons, etc.) and also:

• Having no trading rooms or rooms with an area of ​​no more than 100 square meters. meters.
• Leaving no more than 10% of the total area for the display of displayed goods.

4) The previous section also noted that all taxpayers on the Unified Agricultural Tax, as well as individual entrepreneurs on a patent, are exempt from paying the trade tax. In addition, you cannot conduct activities that are subject to the trade tax. In this case, you will have to switch to a different tax regime.

5) If there is any doubt as to whether the current activity of an entrepreneur is subject to a trade tax, he has the right to send a request for clarification of this fact to the relevant department. Based on some of these clarifications, we can provide a compiled list of types of activities not mentioned in the law, but definitely not subject to levy:

• sale of collateral by a pawnshop;
• sale of food products by catering organizations (if sales take place in them);
• sale of related products in the provision of household services;
• sale of tickets at the box office;
• sale of car parts from a leased warehouse.

6) Special category Trading activities carried out via the Internet raised questions. On the one hand, after online ordering, the seller ships the goods from the warehouse, and this activity is not taken into account by the Moscow Law “On Trade Fees”, but on the other hand, delivery of goods by courier and receipt of cash by him can be regarded as delivery trade.

But if all payments are made non-cash, then again the object of the levy seems to be absent. The opinions of tax authorities and Ministry of Finance officials differed on whether to impose a tax on the trading process of online stores, and judicial practice on such an issue has not yet been formed.

Registration and deregistration with the tax authorities

Registration/deregistration as a trade tax payer is carried out:

• To the tax office at the location of the immovable object of trade.
• In other cases - to the tax office at the location of the organization or place of residence of the individual entrepreneur.

In the event that there are several retail facilities, one notification (indicating all “points”) is submitted to the tax office to which it belongs. shopping facility, indicated first in the notification.

List of necessary actions:

1. Submit notice. This is done within five days of the start of trading in writing or electronic form(of course, using electronic signature in electronic reporting systems).

   The notification must reflect all objects carrying out taxable activities. If the objects are located in different territories, information about them is still submitted in one notification, and the tax authority is selected the one to which the object at the top of the list belongs.

1. Wait for registration as a trade tax payer, which is done within five days after the tax authority receives the documents. Within five days from the date of registration, the trade tax payer is sent a certificate of registration with the tax authority of an organization or individual entrepreneur as a trade tax payer.

Important! If a notification from an organization or individual entrepreneur was not received, but the tax office received information from the Moscow Department of Economic Policy and Development that the person carried out taxable activities, then it has the right to register it based on the information received.

1. Set off or return the amounts of overpaid fees according to the rules provided for in Article 78 of the Tax Code of the Russian Federation. This option remains available for three years from the moment of payment.
2. Submit a notification of changes to the object (its area, actual availability, address, etc.) within five days from the moment such changes occur.
3. Submit cancellation information if it turns out that the activity is not subject to the trade tax. Frightening fines for the majority of entrepreneurs who failed to clearly determine whether they had an obligation to register, in practice caused a stream of erroneous notifications.
   After this, the Federal Tax Service of Russia issued a special letter dated August 20, 2015 N ГД-4-3/14721@, explaining that in order to reset the over-submitted information, it is enough to submit an application in free form to the same tax authority indicating the reasons and a copy of the erroneous notification.
4. Make sure that the erroneous registration is cleared. Upon receipt of a cancellation application, the tax office must deregister the person on the same date on which the registration was made, and if the system has already accrued the amount of the fee for payment, then reverse them.
5. Submit a notification at the moment when the taxable activity is no longer carried out, and make sure that the tax authorities have deregistered the payer.

Fine for failure to notify tax authorities

If in the current quarter, among the types of activities, the need for trade has arisen or disappeared, which is subject to tax by law, the organization or individual entrepreneur must report this information to the tax office.

Conducting sales subject to trade tax without a certificate from the tax payer is considered by the relevant authorities as work without registration with the tax authority and is punishable in accordance with paragraph 2 of Art. 116 Tax Code of the Russian Federation a fine of 10% of illegal income, but not less than 40 thousand rubles.

Important! If the payer of the fee has not received a certificate, he does not have the right to deduct the amount of the trade fee from other types of accrued taxes.

How to count

The Tax Code assigns responsibility for calculating the amount of the fee to the payer. However, if payers do not register voluntarily, they may receive forced demands to pay the trade tax from the tax office.

To determine how much must be paid to the budget for a quarter, it is necessary to multiply the rate provided for by the Moscow Law “On Trade Fees” (see Table No. 1) by the number of objects and their physical characteristics.

Since 2018, the trade tax rate has been indexed to 1.285.

Table No. 1. Trade tax rates for Moscow for 2017

Territory of operation of the trade facility	Trade through stationary facilities trading network that do not have trading floors, rub.	Delivery and distribution retail trade, rub.	Trade through stationary retail chain facilities with trading floors, rub.		Organization of retail markets (RUB per 1 sq. m.)
			Up to 50 sq. m.	Over 50 sq. m. (where x is the number of sq. m. in excess of 50 sq. m.)
On the territory of the Central Administrative District of Moscow	81000	40500	60000	(1200 rub. * 50 sq.m.) + (50 rub. * x)	50
On the territory inside the Moscow Ring Road (except for the Central Administrative District)	40500	40500	30000	(600 rub. * 50 sq.m.) + (50 rub. * x)	50
On the territory of Moscow outside the Moscow Ring Road	28350	40500	21000	(420 rub. * 50 sq.m.) + (50 rub. * x)	50

If during the reporting period there is a change in the number of objects or their areas, then they must be taken into account:

• In case of increase - in the current quarter, as if the change occurred at the very beginning;
• In case of reduction - in the next quarter.

Payment

The trade fee must be transferred to the budget quarterly no later than the 25th day of the month following the reporting quarter. Thus, the deadlines for transfers will be January 25, April 25, July 25 and October 25. If the due date falls on a weekend, then transfer of payment on the next business day will not be considered late.

How to transfer the trading fee? – Registration of payment order

On the official website of the Federal Tax Service there is an answer to the question of whether it is possible to send to the budget the amount of the trade tax calculated for all existing objects in one payment. Tax authorities inform that for each object it is necessary to pay a fee in a separate amount, amounting to as much payment orders, as much as needed.

KBK (budget classification code), according to Order of the Federal Tax Service of Russia dated July 20, 2015 N ММВ-7-1/292@:

• for payment of the principal amount - 182 1 05 05010 02 1000 110;
• for payment of penalties – 182 1 05 05010 02 2100 110;
• to pay a fine - 182 1 05 05010 02 3000 110.

A payment order for the transfer of trade fees is drawn up according to a standard form. Here are the main points that you need to pay attention to when filling out the payment:

• the order of payment when paying the fee is indicated with the value 5;
• payer status for organizations – 01, for individual entrepreneurs – 09;
• code according to the All-Russian Classifier of Municipal Territories (OKTMO), indicated in statistical documents. Tax officials explained that the payment for the trade tax must include the OKTMO code relating to the territory in which the trade object is located, regardless of where the organization is registered. In fact, this coincides with the territory of the tax authority in which the payer registered for the trade tax.
• basis of payment – ​​TP (current payment);
• tax period – KV.XX.YYYY, where KV is the letter code of the quarterly period, XX is the number of the quarter for which the payment is made, YYYY is the year the fee is charged;
• purpose of payment – ​​“ Trade fee for the XX quarter of YYYY.”

It is very important to fill out the order for payment of the fee correctly, without making a mistake in the BCC, otherwise the transferred amount may get lost among the unknown budget revenues and will be difficult to find later.

Trade fee reporting

Considering that we are not talking about a tax, but about a fee, there is no provision for it. special form reporting. Information about the amount of payment can be reflected in the declaration of the tax that the payer decides to reduce by the amount of the trade tax.

Based on the legislation directly regulating the trade fee, a person who has a certificate of a trade fee payer only needs to pay the due amount on time.

We reduce taxes

The explanations of the Federal Tax Service in the letter concerning the specifics of the application of the legislation on trade fees pay special attention to the fact that in order to have the right to take into account the trade fee when calculating other taxes, it is necessary:

• Have a tax payer certificate (i.e. be registered with the tax authority);
• Actually pay to the budget, and not just accrue, the amount of the trade fee.

1. Income tax individuals(NDFL) – for individual entrepreneurs.
2. Income tax – for organizations located on common system taxation. Moreover, the fee can only be deducted from the amount to be transferred to the budget of the constituent entity of the Russian Federation (i.e., to the budget of the city of Moscow), since the trade fee itself was also sent to the regional budget.
3. Tax paid by organizations and individual entrepreneurs on:

• according to the “Revenue” system - by subtracting the paid fee from the amount of tax payable under the simplified tax system;
• according to the “Income – Expenses” system - taking into account the amount of the trade fee in the list of expenses when calculating the amount of tax to be paid according to the simplified tax system.

The trade tax is a mandatory payment so far only in the territory of Moscow, mandatory for payment from the second half of 2015. Special attention It is worth noting that the trading fee is paid in full for the quarter in fixed amounts stipulated by law.

This means that if the fact of taxable activity was carried out at least once during the quarter, the amount of the fee must be paid in full and it will not depend on anything other than the presence of the object of trade or its footage.

In 2015, the Tax Code introduced new payment for entrepreneurs and organizations engaged in retail, wholesale and small wholesale trade. In Moscow it begins to operate on July 1, 2015. Other cities will decide whether to introduce a sales tax later. We'll tell you what the innovation is and what Muscovites need to do right now.

Who pays

The trade tax is regulated by Chapter 33 of the Tax Code and regulations of local governments and federal cities. For Moscow, this is Law No. 62 “On Trade Fees” dated December 17, 2014. The trading fee is paid by companies and individual entrepreneurs who trade:

• through stationary retail chain facilities without sales floors (except for gas stations);
• through objects of a non-stationary trading network;
• through stationary retail chain facilities with trading floors;
• from warehouse. In Moscow, sales from a warehouse are not subject to trade taxes because they are not listed in the law;
• in retail markets. In Moscow, trade at fairs and retail markets is exempt from the concessional trade tax;

The benefit in Moscow applies to trading through vending machines, at the post office and in government agencies. Beneficiaries do not pay the fee, but they register.

Who doesn't pay

The Tax Code exempts from payment of trade tax:

• Individual entrepreneur on the patent taxation system;
• taxpayers on the Unified Agricultural Tax.

Who needs to do what before July 7, 2015

If you are already conducting an activity that is subject to a trade tax, you need to register with the Federal Tax Service and obtain a certificate.

• type of activity,
• object of trade: fixed network, delivery or peddling trade,
• characteristics: number and area of ​​premises.

1. Owners of stationary stores submit a notification to the Federal Tax Service at the location of the store.
2. Owners of mobile stores, tents and other movable retail outlets inform the Federal Tax Service at the place of registration of the company.
3. If there are several points of sale, send a notice of registration to the address of the facility that comes first in the list of points of sale.

Companies that will begin trading after the Trade Tax Law comes into force must submit a notification within 5 business days of the start of sales.

If you are not registered as the owner of a stationary outlet, but trade occasionally - for example, from a car every few months - do not submit a notification now. Submit it within 5 business days after trading.

If you do not submit a notification on time, you will face a fine of 40,000 rubles.

Within 5 days after submitting the notification, tax authorities will register the company and send a certificate.

How much and when to pay

Trade tax rates are contained in the text of the municipal law. They are different for stationary and non-stationary trading. Rates for stationary trading depend on the area trading floor and its location.

The trade tax rate cannot exceed the estimated tax amount under the patent tax system for 3 months.

Experts from the Ministry of Finance propose to determine the retail space, guided by the chapter of the Tax Code on the patent system.

The trade tax from a store in the Central Administrative District will be 2 times higher than the trade tax in other areas of old Moscow and almost 3 times higher in the territories newly annexed to the city.

The trade fee must be paid quarterly no later than the 25th day of the month following the end of the tax period. Muscovites will pay for the first time no later than October 26, 2015, because October 25 is Sunday.

There is no need to report the trade fee.

How to reduce taxes

1. Taxpayers on OSNO reduce the income tax in the regional part by the amount of the trade fee;
2. The simplified tax system at “Revenue” deducts the trade fee from the amount of the single tax if the trade fee and tax are paid in the same region;
3. For simplifiers with the object “income minus expenses,” there are no direct instructions. But the list of expenses includes “fees paid in accordance with the legislation on taxes and fees.” The trade tax satisfies this condition, so it can be included in expenses when calculating the single tax. The amount of the trade fee will not decrease single tax, and the costs when calculating it;
4. An individual entrepreneur reduces personal income tax by the amount of trade tax if trading activities were carried out in the region where he is registered as an individual entrepreneur.

If a company paid 100,000 rubles in profit tax and now has to pay 10,000 rubles in trade tax, then it will pay 90,000 rubles in profit tax and 10,000 rubles in trade tax. In this case, the tax burden of a bona fide taxpayer will not change.

How to stop paying trading fees

Even if you used a retail facility only once, you will have to pay a sales fee for the entire quarter. Therefore, if you stop trading altogether or do not plan to sell anything in the near future, you should deregister. To do this, submit a notification in form TS-2 to the inspectorate in which you are listed as a payer of the trade tax. St. Petersburg and Sevastopol will introduce a trade tax no earlier than 2016.

From January 1, 2018, the conditions for those who pays the trade tax 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, tables, counters, 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 mandatory for companies and individual entrepreneurs using the general taxation system 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 in 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 trade 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 tax and notify the 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 everything square meters store.

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

Total area 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?

A trade tax has been introduced in federal cities since 2015: 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.

From July 1, 2015, in the federal cities of Moscow, St. Petersburg and Sevastopol, Federal Law dated November 29, 2014 No. 382-FZ introduced a trade tax for small businesses.

The trade fee is a mandatory payment that must be paid quarterly for the right to conduct trading activities at trading facilities.

Payers of the trade tax are organizations engaged in trade and individual entrepreneurs who apply both general and simplified taxation regimes.

Individual entrepreneurs in the patent system, as well as taxpayers paying the unified agricultural tax, are exempt from paying trade taxes (clause 2 of Article 411 of the Tax Code of the Russian Federation).

Article 413 of the Tax Code of the Russian Federation defines the types entrepreneurial activity, in respect of which a trade fee is established:

• 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.

Also, activities related to the organization of retail markets are equated to trading activities (clause 3 of Article 413 of the Tax Code of the Russian Federation).

Subparagraph 2 of paragraph 4 of Article 413 of the Tax Code of the Russian Federation gives the following definition of trade:

Trade is a type of business activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through objects of a stationary trading network, non-stationary trading network, as well as through warehouses.

The object of taxation of trade tax is understood as:

• 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 the object of trade was used at least once a quarter, in accordance with clause 1 of Art. 412 of the Tax Code of the Russian Federation, this will be enough to recognize the merchant as a payer of the trade tax.

The levy period is a quarter.

Trade tax rates are established by regulations legal acts municipalities (by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter based on the object of trade or its area. The authorities of these cities will have the right, in particular (clause 6 of Article 415 of the Tax Code of the Russian Federation):

• set different rates for different areas of the city and for different retail facilities;
• reduce the collection rate to zero.

In this case, the levy rate cannot exceed the estimated amount of tax payable in the relevant municipality in connection with the application of the patent taxation system based on a patent for the relevant type of activity, issued for 3 months.

These values ​​may depend on several different indicators, namely:

• from the cost of the patent for retail(the fee rate cannot exceed the estimated cost of a patent issued for three months);
• on the type of trade (for example, the fee rate for activities related to organizing retail markets cannot exceed 550 rubles per 1 sq.m. of retail market area);
• from the area of ​​the retail facility (the collection rate for a stationary store with a floor area of ​​more than 50 sq. m should be set per 1 sq. m and cannot exceed the estimated amount of the tax “patent” for retail trade, issued for three months and divided by 50).

Article 2 establishes the following rates of trade tax:

N p/p	Type of trading activity	Physical indicator	Trade tax rate (rubles per quarter)
1.	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 retail retail trade) in:
	areas included in the Central Administrative District of Moscow;		81000
	2) districts and settlements included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of the city of Moscow, Northern of the North-Eastern administrative district of the city of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of the city of Moscow , Nekrasovka, South-Eastern administrative district of Moscow, Northern Butovo and South Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow;		28350
	3) districts included in the Northern (except for the Molzhaninovsky district), North-Eastern (except for the Northern district), Eastern (except for the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (except for the Nekrasovka district), Yuzhny, South-Western (except for the Northern Butovo and Yuzhnoye Butovo districts), Western (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-Western (except for the Mitino and Kurkino districts) administrative districts of the city of Moscow		40500
2.	Delivery and distribution retail trade	Object of trade	40500
3.	Trade through the objects of a stationary retail network with trading floors:
	1) up to 50 sq. meters (inclusive), located in:	Object of trade
			60000
			21000
	c) districts included in the Northern (except for the Molzhaninovsky district), North-Eastern (except for the Northern district), Eastern (except for the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (except for the Nekrasovka district), Yuzhny, South-Western (except for the Northern Butovo and Yuzhnoye Butovo districts), Western (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-Western (except for the Mitino and Kurkino districts) administrative districts of the city of Moscow;		30000
	2) over 50 sq. meters located in:	1 sq. meter of sales area
	a) areas included in the Central Administrative District of Moscow;		1200 rubles for each sq. meter of sales area not exceeding 50 square meters. meters, and 50 rubles for each full (incomplete) square. meter of retail space over 50 sq. meters
	b) districts and settlements included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of the city of Moscow, Northern of the North-Eastern administrative district of the city of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of the city of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Northern Butovo and Yuzhnoye Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow;		420 rubles for each sq. meter of sales area not exceeding 50 square meters. meters, and 50 rubles for each full (incomplete) square. meter of retail space over 50 sq. meters
	c) districts included in the Northern (except for the Molzhaninovsky district), North-Eastern (except for the Northern district), Eastern (except for the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (except for the Nekrasovka district), Yuzhny, South-Western (except for the Northern Butovo and Yuzhnoye Butovo districts), Western (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-Western (except for the Mitino and Kurkino districts) administrative districts of the city of Moscow		600 rubles for each sq. meter of sales area not exceeding 50 square meters. meters, and 50 rubles for each full (incomplete) square. meter of retail space over 50 sq. meters
4.	Organization of retail markets	1 sq. meter of retail market area	50

Article 3 establishes trade tax benefits:

1. The use of movable or immovable property for carrying out the following types of trading activities is exempt from the trade tax:

1) retail trade carried out using vending machines;

2) trade at weekend fairs, specialized fairs and regional fairs;

3) trade through stationary and non-stationary trading network facilities located on the territory of retail markets;

4) retail retail trade carried out in buildings, structures, premises under the operational management of autonomous, budgetary and government institutions.

2. The following are exempt from paying the trade tax:

1) organization of federal postal services;

2) autonomous, budgetary and government institutions.

In addition, trade from a warehouse, as well as trade by organizations providing personal services to the population (related trade.) is not subject to trade tax.

According to paragraph 1 of Article 416 of the Tax Code of the Russian Federation, if an organization or individual entrepreneur is subject to payment of the tax, then they must independently register with the tax office as a payer of the trade tax. To do this, you need to submit a special notification of registration.

The notification shall indicate the object of the levy (the type of business activity and the object of trade with the use of which the specified business activity is carried out (terminated)), as well as the characteristics (quantity and (or) area) of the object of trade necessary to determine the amount of the fee.
The payer of the fee for small businesses submits a corresponding notification no later than five days from the date of occurrence of the subject of the fee.

Conducting trade without sending the specified notification is equivalent to conducting activities by an organization or individual entrepreneur without registering with the tax authority. And for this, paragraph 2 of Article 116 of the Tax Code of the Russian Federation provides for liability in the form of a fine in the amount of 10 percent of income received as a result of such activities, but not less than 40,000 rubles. Also for officials An administrative fine of 2,000 to 3,000 rubles is also possible (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

The payer of the fee is obliged to notify the tax authority of each change in the indicators of the object of trade, which entails a change in the amount of the fee, no later than five days from the date of the corresponding change.

Registration or deregistration of an organization or individual entrepreneur as a tax payer with the tax authority is carried out:

• at the location of the immovable property - if the business activity in respect of which the fee is established is carried out using the immovable property;
• at the location of the organization (place of residence of the individual entrepreneur) - in other cases.

Payment of the fee is made no later than the 25th day of the month following the assessment period.

Organizations or individual entrepreneurs using the simplified taxation system have the right to reduce the tax by the amount of the trade fee paid during the tax (reporting) period. But only on condition that the single tax is credited to the budget of the city in which the trade tax was introduced (clause 8 of Article 346.21 of the Tax Code of the Russian Federation).

Organizations on the general taxation system have the right to reduce income tax (advance payments) by the trade fee that was actually paid from the beginning of the tax period until the date of payment of the tax. But provided that the income tax is paid to the budget of the city in which the trade tax was introduced (clause 10 of Article 286 of the Tax Code of the Russian Federation).

UTII cannot be applied to those types of activities for which a trade tax has been established.

Patent cost various types activities can be seen .

Deputy Head of the Special Tax Regimes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia Yu. Podporin answered some controversial questions about the trade tax on June 9, 2015.

1. If the goods are released from a warehouse located in the Moscow region, the seller does not have to pay a sales tax

Question:
Do I need to pay a trade fee in the following situation? The company is engaged in wholesale trade in Moscow. Product samples are presented in the exhibition hall. Money is accepted at the company's office or transferred to its bank account. Documents (TORG-12 and invoices) are issued there (in the office). The goods are released (shipped) from a warehouse located in the Moscow region.

Answer:
Let me remind you that payers of the trade tax are organizations and individual entrepreneurs carrying out business activities on the territory of the federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 of Article 411 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 413 of the Tax Code of the Russian Federation, trading activities subject to trade tax include, in particular, trade carried out by releasing goods from a warehouse.

Paragraph 7 of Article 416 of the Tax Code of the Russian Federation establishes that the registration of an organization as a taxpayer of trade tax occurs, among other things, at the location of the real estate property.

Due to the fact that wholesale trade is carried out by releasing goods to customers from a warehouse located in the Moscow region, and legislation on trade fees has not been adopted in this territory, the organization is not obliged to pay a trade fee.

2. The trade fee must be paid until the organization is deregistered as a payer of this fee

Question:
The organization registered as a trade tax payer in the first quarter (submitted a notification). There were sales in the first and second quarters. There will be no sales in the third quarter. Do I have to pay a trading fee for the third quarter? When and how to notify the tax authority that there will be no sales in the third quarter?

Answer:
In case of termination of activities using the object of trade, the payer of the trade tax must submit a corresponding notification to the tax authority. This is stated in paragraph 4 of Article 416 of the Tax Code of the Russian Federation.

The date of deregistration of an organization or individual entrepreneur as a trade tax payer is the date of termination of the type of activity specified in the notification.

Thus, if an organization has not deregistered as a payer of a trade tax, it is not exempt from paying this fee.

3. The trading fee is transferred for the quarter in which the object of trade was used, and not when payment for the goods was received

Question:
The organization is the payer of the trade tax. In the second quarter there was only one trading operation - the shipment of a large consignment of goods. The buyer will pay for this shipment of goods in the third quarter, and there will be no further trading transactions in the third quarter. For which quarter do I have to pay the trading fee?

Answer:
The object of taxation of a trade tax is the use of an object of movable or immovable property to carry out the type of business activity in respect of which the fee is established, at least once a quarter (clause 1 of Article 412 of the Tax Code of the Russian Federation).

In this case, the trading object was used in the second quarter. This means that the trading fee must be paid for the second quarter.

It should be borne in mind that in case of failure to submit a notice of deregistration (clause 4 of Article 416 of the Tax Code of the Russian Federation), the taxpayer will have to pay a trading fee for the third quarter.

4. When reducing the single “simplified” tax by the amount of the trade fee, the 50 percent limitation does not apply

Question:
Do we understand correctly that the single tax when applying the simplified tax system can be reduced by the amount of the trade fee only in the quarter in which the trade fee was paid? Does the 50 percent limit apply when reducing tax under the simplified tax system (object “income”) by the amount of paid trade tax?

Answer:
You understand the first question correctly. When applying the simplified tax system with the object “income”, the amount of tax (advance payment) calculated for the tax (reporting) period for the object of taxation from the activity for which the trade tax is paid is reduced by the amount of the trade tax paid in this period. This is stated in paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation. Moreover, the 50 percent limitation provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation does not apply.

But please note that you can reduce by the amount of the paid trade tax not the entire amount of tax calculated for the taxpayer as a whole, but only the amount of tax that is accrued for the type of business activity subject to the trade fee.

5. The single tax according to the simplified tax system cannot be reduced by the amount of the trade fee if the company is not registered as a payer of this fee

Question:
Due to ambiguity in the definition of the subject of the trade tax, the organization decided to voluntarily pay the trade fee from the rented office. Is it possible to reduce the single tax when applying the simplified tax system for a voluntarily paid trade tax?

Answer:
If a type of business activity is carried out that is subject to a trade tax on the territory of the federal cities of Moscow, St. Petersburg and Sevastopol, the taxpayer has the right to reduce the amount of tax under the simplified tax system by the amount of the trade tax actually paid. This provision is enshrined in paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation.

However, the same norm states that the amount of tax is not reduced if the taxpayer has not submitted, in relation to the object of activity for which the trade fee was paid, a notice of registration as a payer of this fee.

6. Online trading is not subject to Chapter 33 “Trade fee” of the Tax Code of the Russian Federation

Question:
The organization rents office space in which employees accept orders received via the Internet and by telephone. Ordered goods from the organization's warehouse are delivered to third-party buyers transport company. Is the organization required to pay a trade tax? What is subject to trade tax - an office or a warehouse? Trade is not carried out directly from the warehouse.

Answer:
The trade fee is established in relation to the implementation of trading activities at trading facilities (clause 1 of Article 413 of the Tax Code of the Russian Federation). At the same time, trading activities include the following types trade:

Trade through stationary retail chain facilities that do not have sales floors;

Trade through stationary retail chain facilities with trading floors;

Trade through objects of a non-stationary trading network;

Trade carried out by releasing goods from a warehouse (clause 2 of article 413 of the Tax Code of the Russian Federation).

The object of trade is understood as a building, structure, premises, stationary or non-stationary trade facility or outlet used for conducting activities on which a trade fee is paid.

Since these objects are not used in online trading, the trading fee is this species no need to pay for trade.

7. Where to transfer the trade tax if the company is registered with one Federal Tax Service Inspectorate, and the warehouse from which goods are sold is located on the territory of another Federal Tax Service Inspectorate

Question:
An organization on the simplified tax system (object “income minus expenses”) is registered on the territory of Federal Tax Service Inspectorate No. 24 in Moscow. Trade is carried out by releasing goods from the warehouse through separate division on the territory of the Novomoskovsk district of Moscow (51 tax offices). Where to submit a notice of payment of the trade fee, where to transfer the trade fee and how to reduce the tax on the trade fee under the simplified tax system? The total warehouse area is 800 sq. meters. How to determine the amount of the trading fee?

Answer:
Registration of an organization or individual entrepreneur as a payer of a trade tax is carried out at the location of the real estate object used in the activity for which the specified fee is paid (clause 7 of Article 416 of the Tax Code of the Russian Federation). Therefore, in the above example, the company must register as a payer of trade tax with tax inspectorate No. 51. The amount of trade tax is credited to the budget of the city of Moscow.

The reduction of the tax amount under the simplified tax system is carried out at the place of registration of the taxpayer with the tax authority, i.e. at the place of submission tax return for tax under the simplified tax system. At the same time, the tax can be reduced only for the type of activity for which the trade tax is paid.

As for the trade tax rates, they are established by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 of Article 415 of the Tax Code of the Russian Federation). The rate of trade tax on trade by releasing goods from the warehouse is determined per 1 sq. meter of sales area. However, it cannot exceed the estimated amount of tax under the patent system of taxation based on a patent for retail trade carried out through the objects of a stationary retail chain with a sales floor area of ​​no more than 50 square meters. meters for each trade object, issued for three months, divided by 50. This is stated in paragraph 3 of Article 415 of the Tax Code of the Russian Federation.

8. Laws on the introduction of a trade tax in a particular territory may establish preferential tax rates

Question:
A company using the simplified tax system (object “income minus expenses”) provides services for refilling cartridges and also sells cartridges. Two people work. The company rents a room of 20 square meters in a residential building. meters (in 7 sq. meters cartridges are refilled), the rest of the room is an office (shelves with cartridges are also located there). The turnover is low. The company pays a minimum tax for the year of 1% of the amount (approximately 20,000 rubles). There is no money to pay the trading fee (23,500 rubles per quarter). Are there any benefits for paying the trade tax in such a situation?

Answer:
The legislative bodies of the federal cities of Moscow, St. Petersburg and Sevastopol are given the right to establish differentiated trade tax rates depending on the territory of a specific type of trading activity, the category of tax payers, the characteristics of certain types of trade, as well as the characteristics of the objects of trade. In this case, the fee rate can be reduced to zero (clause 6 of Article 415 of the Tax Code of the Russian Federation).

In this regard, on the issue of optimizing the tax burden on trade fees, you should contact the legislative bodies of the specified constituent entities of the Russian Federation.

9. You can register as a payer of trade tax at the location of the office if this premises is used for the sale of goods to customers

Question:
The organization of wholesale and retail trade is registered in the Unified State Register of Legal Entities at the place of office rental. The company does not have a warehouse (owned or leased). Should an organization submit a notice of payment of the trade tax, indicating the rented office as the subject of the trade fee?

Answer:
Let us turn to the definitions given in paragraph 4 of Article 413 of the Tax Code of the Russian Federation. Trade is understood as a type of business 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.

At the same time, the objects of a stationary and non-stationary retail network include tasks, structures, premises, a stationary or non-stationary retail facility or retail outlet, with the use of which the taxpayer carries out the type of activity in respect of which a fee is established.

Therefore, an organization can submit a notification of registration as a payer of trade tax from a stationary retail chain facility (office) only if the office premises are used directly for the sale of goods to customers.

10. If there is no object of trade, there is no need to pay a trade fee

Question:
Should trade organization, which does not have any premises other than the location of the sole executive body (indicated in the Unified State Register of Legal Entities), pay a trade fee?

Answer:
In this case, there is no object of taxation with a trade tax (an object of movable or immovable property used to carry out business activities in respect of which a trade tax is established). In this regard, the organization does not have to pay a trading fee.

In cities of federal significance, which include Moscow, St. Petersburg and Sevastopol, a fixed fee has been introduced for those who engage in trade in the territory of these cities. It is currently only valid in Moscow; it is not yet known when it will come into effect in other cities.

A trading fee is a fixed quarterly payment for the use of a trading item. In this case, the Object is understood as the area where entrepreneurs and organizations place exhibition samples, demonstration materials, where payment for the purchase of goods takes place, as well as areas available for visiting by buyers. This can be both real estate and movable property (distribution trade).

Who should pay the trade tax?

The fee applies to those entrepreneurs and organizations engaged in retail, wholesale and retail trade in Moscow. If an entrepreneur lives, for example, in Tver, and carries out trade in Moscow, then he is obliged to pay a fee. And if, on the contrary, he lives in Moscow, and trade takes place in Tver, then there is no obligation.

Entrepreneurs who have acquired a patent, as well as individual entrepreneurs and organizations that have chosen the taxation system in the form of the Unified Agricultural Tax are completely exempt from paying the fee. That is, individual entrepreneurs and individual entrepreneurs are required to pay the tax on the simplified tax system and OSNO. But combining collection and UTII is prohibited. If a fee has been introduced for the chosen type of activity, then in order to pay it, it will be necessary to change the taxation system.

As already mentioned, the trading fee is a fixed payment. And you need to pay it, even if the activity was carried out at least once per quarter. Any sale or purchase is subject to payment of a fee. Lack of profit is also not an exemption from paying the fee.

The payment period for the trade fee is quarterly, so there are no advance payments. It must be paid within 25 days after the end of the quarter.

The amount of the fee depends on the type of activity, the territory where the place of trade is located and the trading area.

To become a tax payer, an entrepreneur or organization needs to register with the tax office at the place of trading activity, if the object is stationary. When conducting activities on non-stationary objects Trade registration must be at the place of registration (place of residence) of the entrepreneur. To do this, you need to come to the tax office and submit a notification within 5 days from the date of commencement of trading. Notification is served by .

If an organization or individual entrepreneur, by type of activity, falls under the exemption and may not pay the trade fee, you still need to submit a notification.

Notification options:

1. Come to the tax office in person.
2. Send notification by mail.
3. Send a notification electronically via TKS if an agreement has been concluded with an EDF operator.

The trade tax is notable in that, for the most part, it does not increase the tax burden on the entrepreneur. With the taxation system in the form of the simplified tax system “income”, you can reduce the tax of 6% by the amount of the trade tax paid. With OSNO, income tax is reduced. If the entrepreneur has chosen the simplified tax system “income minus expenses,” then the trading fee can be included in expenses. An individual entrepreneur can reduce personal income tax by the amount of the trade fee.

If the activity was not carried out, then a notification must also be submitted. Otherwise you will have to pay “idle”. If the notice is not submitted, the obligation to pay remains with the entrepreneur, regardless of the conduct of the business.

Do I have to pay a warehouse tax?

According to the law, objects through which small retail, retail, wholesale and wholesale trade are carried out are subject to trade tax. These include:

• stationary areas that have sales and exhibition halls;
• stationary areas that do not have exhibition premises;
• non-stationary objects;
• storage facilities.

However, they must be listed in the regional regulation.

In Moscow, there is no trade tax when releasing goods from the warehouse. Warehouses include premises in which goods are stored, and access to the warehouse premises is closed to visitors and buyers.