What are trading fees for individual entrepreneurs? Clarifications on payment of trade tax

A trade tax is not a tax, but a mandatory contribution of local importance, which all individual entrepreneurs and organizations are required to pay for the right to carry out trading activities.

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Introduction trade tax is regulated by the law of November 29, 2014 No. 382-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation.” New collection in Tax Code Russian Federation the new 33rd chapter is devoted to.

At the moment, the trade tax has been introduced only for Moscow entrepreneurs. The law has been in effect since July 1, 2015. If this introduction works well and allows for an increase in tax revenues to the local budget, the trade tax will be able to be introduced in two more cities federal significance– in St. Petersburg and Sevastopol. The authorities of these cities are legally allowed to introduce a trade tax from July 1, 2015. In other regions, the possibility of introducing a new fee will appear only after the adoption of the corresponding law at the federal level. This is regulated by clause 4 of Art. 4 FZ-382.

Who and how to pay the trade fee

The Trade Tax Law is governed by regional level. This means that the objects of taxation, interest rates, the procedure and terms of payment, benefits are established by local authorities.

Trade tax is an additional municipal fee that is paid by organizations engaged in small-scale, large-scale wholesale and retail purchase and sale of goods, which is carried out using stationary or non-stationary real estate, as well as commodity warehouses. Entrepreneurs pay this fee for the right to conduct trading activities. The object of taxation is not income, but retail space.

Who should pay the trade tax?

1. When applying the object of taxation “income”, the trade fee is reflected in lines 140-143 of Section 2.1. It is indicated together with the amounts of insurance premiums, temporary disability benefits paid to employees and payments under voluntary personal insurance contracts.

2. When applying the object of taxation “income reduced by the amount of expenses”, the amount of the paid trade tax is taken into account as part of the expenses reflected in lines 220 – 223 of Section 2.2.

Chapter 33 of the Tax Code of the Russian Federation is devoted to the TS. It was introduced by Federal Law No. 382-FZ dated November 29, 2014. New article came into force in July 2015. The introduction of the fee is aimed at more efficient use objects of trade and that taxpayers show their real income, since this fee reduces the amount of other taxes.

How can I find out about the introduction of a tax in my region?

To find out about the adoption of the regional law “On the Introduction of a Trade Tax”, you need to contact the tax office at the place of your activity, as well as the official website of the government of the subject or read in the Newspaper - the official source of publication.
Currently, the TS has been introduced on the territory of Moscow (Moscow City Law dated December 17, 2014 No. 62 “On Trade Fees”) and has been in effect since July 1, 2015. Next in line is St. Petersburg, then Sevastopol.

In municipalities that are not part of cities of federal significance (Moscow, St. Petersburg and Sevastopol), the Customs Union can be introduced only after the adoption of the corresponding federal law Thus, the CU cannot yet be introduced in other constituent entities of the Russian Federation. We must wait for federal law, and then local law.

Who pays the trading fee

Payments are made by organizations and individual entrepreneurs that carry out trading activities in the territory of the Municipal entity where this fee is established.

TC is paid by taxpayers who are on the OSNO and the simplified tax system. If the taxpayer is on UTII for the type of activity that is subject to the levy, he must change the taxation system.

What does not affect the payment of the fee?

Payment for the vehicle does not depend on the ownership of the object from which trade is carried out.
The amount of income received does not affect the size of the vehicle, since only the area and location of the outlet are taken into account.
Regardless of the place of registration, if you carry out activities in another region where the TS is introduced, you will have to pay it.
It does not take into account how many times the trade was carried out per quarter, even if once, you will still have to pay a fixed amount of the vehicle.

Who can avoid paying the fee?

Individual entrepreneurs who are on the Patent, as well as taxpayers paying the Unified Agricultural Tax, do not pay the fee.
Federal postal organizations, autonomous, budgetary and government institutions are exempt from paying TC.

How to calculate the trading fee and what are the rates?

The trading fee is equal to the TS rate multiplied by the actual value of the physical indicator.

Local authorities can reduce rates down to zero. The grounds for benefits and the procedure for their application are established by law. municipalities.

Let's assume trade in a stationary facility in Moscow, area 75 sq.m. Cost of Patent for retail trade for three months in Moscow is equal to 30,000 rubles.
Determining the maximum vehicle
30,000 rub./50*85 sq.m. = 45,000 rub.
Since the cost of the Patent can be changed by the authorities, therefore, the size of the vehicle will also change.

How to register and deregister?

Registration of organizations and individual entrepreneurs as payers of vehicles is carried out in tax authority on the basis of Notification in form No. TS-1 KND 1110050 within 5 days. You need to register at the location of the trade object if real estate is used. In other cases, they become registered at the location of the organization, at the place of residence of the individual entrepreneur.

Within 5 days from the date of registration to the payer of the vehicle, the tax authority sends the corresponding certificate in the form No. TS KND 1120450.
In the event of termination of activity at a facility falling under the TS, the payer of the fee must submit to the tax authority a Notice of deregistration in form No. TS-2 KND 1110051.

Notifications are submitted on paper or in electronic form according to TKS using an enhanced qualified electronic signature.

What happens if you don't register for taxes?

You must register for tax purposes within 5 working days from the start date of trading. Conducting activities without submitting a Notice of registration as a vehicle payer is equivalent to conducting activities by an organization and individual entrepreneur without registration with the tax authority. From this we conclude that the amount of the fine can be significant.

Trade fee payment deadlines

The trade tax must be paid every quarter, no later than the 25th day of the month following the taxation period. For example, for the 1st quarter you must pay before April 25, etc.

How does paying the Trade Tax affect personal income tax?

According to clause 5 of Article 225 of the Tax Code of the Russian Federation, if an individual entrepreneur engages in trade in the subject at the place of his registration and pays the due vehicle, then he has the right to reduce personal income tax at the end of the year by the amount of the vehicle paid this year.

If an individual entrepreneur has not submitted a Notice of Registration, then he does not have the right to reduce personal income tax by the amount of the vehicle paid.

If an individual entrepreneur is registered in one region, but operates in another, for example, in Moscow, and pays the vehicle there, then in this case, personal income tax cannot be reduced either.

Trade fee and tax payment according to the simplified tax system

In accordance with clause 8 of Article 346.21 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs using the simplified tax system with the object “Income” have the right to reduce single tax according to the simplified tax system for the amount of the vehicle that was paid during the tax (reporting) period, provided that the single tax of the simplified tax system and the vehicle are paid to the same budget.

With the simplified tax system with the object “Income minus expenses”, the vehicle paid in the corresponding period is included in expenses.

This benefit does not apply if the payer of the fee has not submitted a Notice of registration as a vehicle payer.

How does the income tax burden change when paying a vehicle?

In accordance with paragraph 10 of Art. 286 of the Tax Code of the Russian Federation, organizations on OSNO can reduce profit tax and advance payments by the amount of the paid trade fee before the date of payment of the tax (advance payment) in terms of the profit tax credited to the consolidated budget of the entity in which the trade fee was introduced.

The benefit does not apply if the payer of the fee does not submit a Notice of registration as a vehicle payer.

A trade tax will be introduced in the capital from July 1, 2015. Let's consider who will pay the trade tax from 2015, the types of activities covered by payment, the procedure for registering and deregistering the payer, the frequency of payment and the extent of responsibility for failure to register. We also draw your attention to the fact that conducting activities that fall under the application of the fee and not notifying the Federal Tax Service in the prescribed manner is equivalent to working without registration.

The payers of the trade tax are individual entrepreneurs and organizations carrying out trading activities in the territories of municipalities (Federal Cities), in respect of which the laws of the cities of Moscow, Sevastopol and St. Petersburg established this fee according to the legal acts introduced by them. Moreover, such activities are carried out using real estate and (or) movable property (Tax Code of the Russian Federation, Art. 411, clause 1).

Payers will include categories of companies and entrepreneurs whose type of trade is provided for by the relevant law. So let’s say, in the case of sales from warehouses, the trade tax will not be paid, since it does not fall under the terms of the law - such a business is not registered there.

The amount of the trade fee will be differentiated and will depend on the area of the object and its location. So let’s say the amount of fees paid by a store in the Central Administrative District will exceed the amount of fees in other areas of old Moscow, and approximately 3 times more than in the newly annexed territories.

Organizations falling under the terms of application of the trade tax must register with the Federal Tax Service inclusively before July 7, 2015 as a payer and receive a certificate (Tax Code of the Russian Federation, Article 416, paragraph 2). After the law comes into force, all newly organized companies or those who began to conduct activities falling under the conditions for applying the fee must register within 5 days from the start of such activities.

Payment of the fee will be made quarterly on time - no later than the 25th day of the month following the end of the tax period. Accordingly, the first payment must be made up to and including October 25, 2015.

Types of activities subject to payment of trade tax in Moscow

The application of the fee applies to organizations and individual entrepreneurs engaged in trading activities, which include the following types:

Carrying out trade through a stationary retail network that does not have trading floors (with the exception of gas stations).
Carrying out trade through non-stationary network objects.
Trade through trading floors of a stationary network.

The organization of retail markets is equivalent to trading activities. Also, the type of trade does not matter; everyone is subject to payment: retail, wholesale and small wholesale.

The object of trade includes premises, structures, buildings, retail outlets, stationary and non-stationary objects, used to carry out activities subject to payment of the fee.

Trade is understood as a type of activity that is associated with retail trade, small wholesale and wholesale carried out through stationary and non-stationary network facilities, including through a warehouse.

Who is exempt from paying the fee

Payers are exempt from paying the trade tax if they apply special tax regimes of the Unified Agricultural Tax or PSN for this type of activity (Tax Code of the Russian Federation, Art. 411, clause 2). And also gas stations.

In addition, for certain categories of taxpayers on the basis of the Tax Code of the Russian Federation, Article 410, paragraph 3, benefits can be established at the municipal level (based on laws issued by the Federal city).

Please note that according to the tax, trade that is carried out by releasing goods from the warehouse does not fall under the application of the tax.

In accordance with Law 62 of Moscow, the following taxpayers are exempt from paying the trade tax:

Carrying out retail trade using automatic machines (trading and vending).
Carrying out trade at fairs organized on weekends, as well as at regional and specialized fairs.
Carrying out trade in the territory of retail markets through non-stationary and stationary objects trading network.
Carrying out peddling trade in buildings, premises, structures that are under the operational management of state-owned, budgetary and autonomous institutions.

The following institutions are exempt:

Postal service.
Budgetary, autonomous and government institutions.

Reduction of taxes by the amount of the fee paid

At the end of the year, taxpayers have the right to reduce the accrued the following types taxes (RF Tax Code Art. 286, clause 10, Art. 346.21, clause 8):

Income tax (regional part).
Simplification, calculated according to the tax object “income”.

As for the simplified tax system under the “income minus expenses” system, there is no direct rule for it. However, the list of expenses by which the tax can be reduced includes expenses for fees paid in accordance with the legislation on taxes and fees (Tax Code of the Russian Federation, Art. 346.16, clause 1, clause 22).

Important! The Ministry of Finance provided clarification on the definition of retail space in the event that the amount of sales tax depends on it. According to the proposal of officials, it should be determined based on the Tax Code on the patent system.

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 local governments and cities of federal significance. 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 tax 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.

Owners of stationary stores submit a notification to the Federal Tax Service at the location of the store.
Owners of mobile stores, tents and other movable retail outlets inform the Federal Tax Service at the place of registration of the company.
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

Taxpayers on OSNO reduce the income tax in the regional part by the amount of the trade fee;
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;
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. It is not the single tax that will be reduced by the amount of the trade tax, but the costs of calculating it;
Individual entrepreneur reduces personal income tax by the amount of trade tax if trading activity was carried out in the region where he was 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.

This year trade organizations another tax obligation has appeared. Is it true, this type payments do not apply to everyone. At the beginning of 2015, after the decree signed by the President of Russia, changes occurred in the Tax Code of the Russian Federation - additions in the form of Chapter 33 of the Tax Code of the Russian Federation, on the introduction of a trade tax.

The new provisions set out in the Tax Code came into force in the summer of this year. Tax innovations were actively criticized by economic experts and businessmen themselves. Activists submitted a proposal for discussion in the Duma to suspend the start of the additional tax burden for three years. But due to the violation of order, by the time of this discussion Law No. 62 on the collection of fees in Moscow had already been adopted (at the end of 2014), and a moratorium was not introduced.

Businessmen interested in canceling the new payment began collecting signatures for its cancellation. Trade enterprises and individual entrepreneurs are concerned about searching for information about payment amounts, rates, how to calculate the amount of fees and other subtleties. Let's figure out what the trading fee is and who will pay it in 2017?

Location

The trade fee in 2016 will be collected exclusively in the territories of the cities of Moscow, St. Petersburg, Sevastopol and federal municipalities. Since the beginning of July, according to Law No. 62 of the city of Moscow, the payment is valid only for the territory of the capital. The governments of St. Petersburg and Sevastopol have not yet introduced mandatory payment of contributions, and other municipalities will be affected by innovations only after the adoption of a separate federal law. At the end of 2015, it is possible to introduce a fee in other cities of the Russian Federation - Perm, Volgograd, Ufa and others.

What is a trade fee

Trade fee is a quarterly payment of a fixed amount, collected without fail from the object of trade. In essence, payments represent a license for the right to carry out trade in the named federal subjects. The amount of the fee is calculated based on:

type of operations;
technical data of the object for trade;
locations.

Payment of the fee is a prerequisite for obtaining the right to carry out operations.

Which organizations will be required to pay?

The obligation to pay the fee quarterly is assigned to all enterprises conducting trading activities in the specified territories. The following objects are subject to payment of the contribution:

permanent places for trade, with specialized trading floors - shops, pavilions;
mobile objects: mobile shops, stalls, trays;
retail facilities that are not equipped with trading floors;
warehouses in which trade operations are carried out;
equipped markets for retail trade.

Note that the trade tax is not levied on the enterprise’s turnover or income, but directly on the object of trade. When the premises in which trading activities are carried out are rented, payment is the responsibility of the tenant, not the landlord.

How is it calculated

The reporting period for calculating the contribution is a quarter. The contribution must be paid by the 25th day of the month following last month taxable period. If the 25th falls on a weekend or holidays, the deadline for payment is postponed to the first working day after the 25th. For example, this year the “H” time to pay the fee for the third quarter of 2015 is October 26.

Payers will have to calculate the amount of the mandatory payment themselves.

To calculate the figure for payment, you need to know technical parameters shopping facility, for example, the area of the trading floor. The value of the area is multiplied by the value of the fixed rate and divided by 50. The area subject to the trade tax excludes places on the territory of which direct trade is not carried out: utility and administrative premises, corridors and passages for visitors, warehouse premises.

The bet sizes depend on the location of the store, pavilion or market. The territory of Moscow was divided into three parts:

Central Administrative District;
territory from the Central Administrative District to the Moscow Ring Road;
other areas of Moscow.

The authorities of the Moscow region do not plan to introduce trade fees in 2016.

So, let's consider an example of a calculation for a permanently located store with a sales floor area of less than 50 square meters. m, located in the Central Administrative District of Moscow. The maximum fixed rate for stores of this area in this area will be 60,000 rubles. This means that if the area of the trading room is, for example, 38 sq. m, then the payment amount will be: 38 x 60,000 / 50 = 45,600 rubles. For the same store located outside the Moscow Ring Road, the fixed rate will be 21,000 rubles, and the payment, accordingly, will be 38 x 21,000 / 50 = 15,960 rubles.

The rate for markets is calculated the same in all districts based on the cost square meter market square - 50 rubles. Travel trade also has a fixed rate of 40,500 rubles that is the same for all Moscow districts.

What about trading through online stores? If sales through an online store are carried out using pick-up points or with the delivery of purchases from a warehouse, then this type of trade is also subject to a sales tax. When delivering goods purchased from an online store, courier service or using postal services, no trade fee will be charged.

The amounts of payments do not depend on the item of trade. Its value is affected only by the location and technical parameters of trade objects.

It is unprofitable to engage in trade irregularly: if the object was not used by the entrepreneur for the entire tax period - for example, several times or just once per quarter, then payment of the fee is still required. Payment is made in full: there is no recalculation of the fee amount in proportion to the number of days on which the activity was carried out.

About benefits and fines in 2016-2017

Not everything is so bad: the law also provides benefits for paying the fee. There is no trade fee for:

federal postal facilities;
state and budgetary institutions;
fairs: specialized, weekend, regional;
vending machines;
enterprises trading in goods of their own production.

As can be seen from the list, an extremely small number of enterprises fall into the category of tax benefits, but this is better than nothing. There is another pleasant bonus - a reduction in the amount of taxes paid.

Federal legislation provides tax deduction, equal to the sum paid trade tax. The deduction applies to income tax. If an organization or entrepreneur uses the simplified tax system (simplified taxation system), the amount of the single tax is reduced by the amount of the fee paid. It is worth noting that if the taxpayer is registered in another region, and trades in cities that are subject to the law on levying a trade tax, for example, in Moscow, then the tax benefit does not apply.

Some additional benefits were introduced by order of the mayor of Moscow, Sobyanin: benefits for organizations engaged in trade in the territories of museums, cinemas and theaters, retail facilities with a small area, press sellers.

If the payer does not pay the mandatory contribution in full or on time, the organization is subject to penalties in the amount of 20% of the amount trade fee. For enterprises that deliberately underestimate the amount of the mandatory contribution, the fine increases to 40%.

To pay the fee, organizations engaged in trading are required to register with tax office at the location of the retail facility. If the activity of the enterprise does not provide for the use of real estate for trade, registration occurs at the place of registration of the organization or individual entrepreneur.

If the organization does not submit an application for registration, a fine is also imposed. Its size is determined by 10% of the amount of income received as a result of trading operations, but should not be less than 40,000 rubles. Fines are also imposed officials. In addition, a late submission of an application for registration deprives you of the opportunity to obtain the right to a tax deduction.