Who pays the trade tax? What happens if the payer of the trade tax does not register. It's about

Trade fee - the newest tax in the Russian tax system. It was introduced by Federal Law No. 382-FZ of November 29, 2014 - this law included Chapter 33 “Trade Duty” in Part Two of the Tax Code.

Trade tax refers to local taxes, that is, it is regulated by both the Tax Code of the Russian Federation and regulatory legal acts municipalities, laws of Moscow, St. Petersburg, Sevastopol.

A trading fee must be introduced normative document at the local level - and if such a document is adopted, then the fee becomes mandatory for payment in the territory of the relevant municipality or city of federal significance. Municipal laws may also establish benefits, grounds and procedures for their application.

So far, the fee is established only by Moscow Law No. 62 dated December 17, 2014. In St. Petersburg and Sevastopol, no trade fee was introduced in 2017.

Trade tax payers

Payers of the fee- organizations and individual entrepreneurs that are engaged in trading activities for which a fee has been established. These could be:

trade through stationary retail chain facilities that do not have trading floors(except gas stations);
trade through objects of a non-stationary trading network;
trade through stationary retail chain facilities with trading floors;
trade from warehouse.

TO trading activities the organization of retail markets is also equivalent.

It is important that for the application of the trade tax, it does not matter what exactly the company or individual entrepreneur trades.

Trade fees are not paid:

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

Registration as a fee payer

To pay the trade fee, organizations and individual entrepreneurs need to register as payers. To do this, you need to submit a notification to the tax authority, indicating the type of business activity, the object of trade, as well as the characteristics necessary to determine the amount of the fee (number of objects, area). The notification must be sent to the tax office within 5 days from the moment the object of taxation arises. After this, also within 5 days, the tax authority is obliged to register the payer and issue him a certificate.

Place of registration:

at the location of the immovable property - if the business activity for 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.

In the future, if any characteristics of the retail facility have changed, this must also be reported to the tax office within 5 days. Deregistration is also carried out after the payer sends a notification.

The notification form and procedure for filling out are established by Order of the Federal Tax Service of Russia dated June 22, 2015 N ММВ-7-14/

Objects of taxation

Object of taxation of trade tax(according to Article 412 of the Tax Code of the Russian Federation) is the use of movable or immovable property for types of trade in respect of which this fee is established.

The facility can be used at least once a quarter - and in this case, an obligation to pay a fee arises. The date of occurrence of the object of taxation will be the date of the beginning of the use of this property, and the date of termination of collection of the fee will be the date of termination of the use of such property.

The objects of taxation of trade tax can be: buildings, structures, premises, stationary and non-stationary retail facilities and retail outlets, real estate objects used by market management companies in organizing retail markets.

Tax period

Trade tax rates

Collection rates are set at the municipal level (or in federal cities). They must be expressed in rubles per quarter based on each object or its area.

Important! The Tax Code prohibits setting trade tax rates higher than the amount of tax payable in connection with the application of a patent tax system based on a patent issued for three months. Here we are talking about retail trade through a stationary retail chain with a sales floor area of no more than 50 square meters. m, as well as through stationary retail chain facilities that do not have trading floors, and non-stationary retail chain facilities.

In cases of trade through objects of a stationary trading network with a sales floor area of more than 50 meters for each object, as well as for trade from a warehouse, the collection rate cannot exceed the estimated amount of tax payable in connection with the use of a patent taxation system based on a patent divided by 50 for retail trade carried out through stationary retail chain facilities with a sales floor area of no more than 50 square meters for each trade organization facility, issued for three months.

The fee rate for organizing retail markets cannot exceed 550 rubles per 1 square meter of market area. This rate is multiplied annually by a deflator coefficient (in 2017 it was 1.237).

At the municipal level, differentiated collection rates may be applied. The fee rate may even be reduced to zero.

Trade tax benefits

The trade tax is a local tax, so all benefits for it are established at the municipal level (or by the laws of federal cities).

Procedure for calculating and paying the fee

The amount of the trade tax is calculated by the taxpayer independently. It must be paid by the 25th of each subsequent quarter.

If the payer of the fee has not registered for mandatory registration, and the tax authority has discovered this, then he himself will calculate the amount of the fee and send a request for its payment.

Trade tax in Moscow

The trade fee in Moscow was introduced by Moscow Law No. 62 dated December 17, 2014. The deadline for introducing the fee is July 1, 2015. The law also establishes tax rates and benefits.

Trade tax rates in Moscow:

Type of trading activity	Physical indicator	Trade tax rate (rubles per quarter)
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:
1) areas included in the Central Administrative District of Moscow;
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 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;
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
Delivery and distribution retail trade	Object of trade
Trade through the objects of a stationary retail network with trading floors:
1) up to 50 sq. meters (inclusive), located in:	Object of trade


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;
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
Organization of retail markets	1 sq. meter of retail market area

Trade tax benefits in Moscow:

The following are exempt from paying the fee:

organizations of federal postal services;
autonomous, budgetary and government institutions;
using objects for:
- retail trade using vending machines;
- trade at weekend fairs, specialized and regional fairs;
- trade through stationary and non-stationary trading network facilities on the territory of retail markets;
- retail retail trade in buildings under the operational management of autonomous, budgetary and government institutions.

Source: BukhOnline.ru

From July 1, 2015, trade fees for small businesses will appear in the Russian Federation. Legislators assigned a new trade tax. This tax on trade is local and can be introduced no earlier than July 1, 2015 only in cities of federal significance - Moscow, St. Petersburg and Sevastopol. In other territories, authorities will be able to introduce a trade tax only after adopting a special federal law.

The trade fee, in fact, is a mandatory payment that must be paid quarterly for the right to conduct trading activities at trading facilities. Therefore, if from July 1, 2015 it is introduced, for example, in the city of Moscow, then its payment in this territory will become mandatory. In this case, the payers of the trade tax will be organizations engaged in trade and individual entrepreneurs applying the general taxation regime or the simplified tax system.

Chapter 33 of the Tax Code of the Russian Federation. Trade fee

The trade tax is established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment in the territories of these municipal formations.

Regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedures for their application.

Trade tax payers

Payers of the fee are organizations and individual entrepreneurs carrying out types of business activities on the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipal entity established the specified fee, using movable and (or) immovable property on the territory of this municipal entity .

Exempt from paying trade tax
Individual entrepreneurs on the patent system and taxpayers paying the unified agricultural tax (clause 2). And UTII cannot be applied for those activities in respect of which the payment of a trade tax is established (clause 2.1).

Who must pay the trading fee when carrying out trading activities under an agency agreement

Specialists from the Ministry of Finance of Russia, in letter No. 03-11-09/53070 dated August 18, 2017, considered the issue of paying a trading fee in cases where trading activities are carried out under an agency agreement. Who must pay the sales tax - the agent or the principal? According to officials, the answer to this question depends on on whose behalf the agent is trading.

If an agent conducts trade using movable and (or) immovable property on behalf and at the expense of the principal, then the principal is recognized as the payer of the trade fee. If the agent conducts trading activities on his own behalf, but at the expense of the principal, then the agent is recognized as the payer of the trading fee.

Object of taxation of trade fees

The object of taxation is the use of movable or immovable property for the fee payer to carry out the type of business activity in respect of which the fee is established, at least once during the quarter.

For the purposes of the Tax Code of the Russian Federation, the following concepts are used:

the date of origin of the object of taxation - the date of the beginning of the use of the object of trade to carry out the type of business activity in respect of which the fee is established;
date of termination of the object of taxation - the date of termination of the use of the object of trade for carrying out the type of business activity in respect of which the fee is established.

Types of business activities for trade tax

Moreover, the law does not specify exactly what goods those who are subject to the trade tax should trade. This means that The trade tax will most likely be levied on trade in any goods.

The fee for small businesses is established by legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in relation to the implementation of trading activities at trade facilities.

Trading activities include the following types of trade:

trade through objects of a stationary retail network that do not have sales areas (with the exception of objects of a stationary distribution network that do not have sales areas, which are 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;

To become a fee payer, it is enough to use the trade object at least once a quarter (clause 1). That is, if an individual entrepreneur sells his goods at least once a quarter, for example, at a weekend market, then after that he becomes a payer of the trade fee.

The law does not specify on what right an organization or individual entrepreneur should use the object of trade. It does not matter whether the store or trade pavilion is owned or rented. Let us repeat, the very fact of trading through shopping facility at least once a quarter.

Trade fee amount

How much will I need to pay as trade fee? There is no exact answer yet, until the federal law comes into force.

Organizations and individual entrepreneurs general rule will have to calculate the trade fee independently for each trade item. The formula for calculation will be:

Trade fee

trade tax rate

the actual value of the physical characteristic of the trade item

The actual value of the object's characteristics is, for example, the area of the trade object. The fee rate is described below.

Changing the characteristics of trade objects

The number of retail properties or the size of retail space may change during the quarter. This change affects the amount of the trading fee. If the number of objects or their area has increased, when calculating the trading fee, the changes must be taken into account from the beginning of the quarter in which the change occurred. If the quantitative characteristics have decreased, they will reduce the size of the trading fee only from the next quarter. This is stated in the letter of the Federal Tax Service of Russia dated June 26, 2015 No. GD-4-3/11229.

Trade tax rates for small businesses 2019

According to the law on trade fees, fee rates are established by regulatory legal acts of municipalities in rubles per quarter based on the object of trade or its area.

In this case, the collection 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.

In order to determine the maximum collection rates, the restrictions for the application of the patent taxation system for activities in the form of retail trade, established by subparagraph 1 of paragraph 3, are not taken into account.

The rate of collection established for trade through objects of a stationary trading network with a sales floor area of more than 50 square meters for each trade organization object, as well as for trade carried out by releasing goods from a warehouse, is established per 1 square meter of sales floor area and cannot exceed the estimated amount of tax paid in connection with the use of a patent taxation system based on a patent for retail trade carried out through the objects of a stationary retail chain with a sales area of no more than 50 square meters for each object of the trade organization, issued for 3 months, divided by 50.

Maximum sales tax rate established for the activities of organizing retail markets, cannot exceed 550 rubles per 1 square meter of retail market area. The specified rate is subject to annual indexation by , established for the corresponding calendar year.

The area of the sales area is determined in accordance with subparagraph 5 of paragraph 3.

Regulatory legal acts of municipalities may establish differentiated collection rates depending on the territory of a particular type of trading activity, the category of the fee payer, and the specifics of the implementation individual species trade, as well as the characteristics of trade objects. In this case, the collection rate can be reduced down to zero.

So, the law provides for restrictions on maximum rates, which depend on several different indicators:

from the cost of a patent for retail trade(the fee rate cannot exceed the estimated cost of a patent issued for three months);
depending 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 shopping facility(the tax 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 “patent” tax for retail trade, issued for three months and divided by 50).

Example of calculating the maximum trading fee amount
There is a stationary outlet located in the city of St. Petersburg. The area is 100 sq. m Patent for retail trade for 3 months it now costs 30,000 rubles. Therefore, the maximum trading fee for the quarter () will be 60,000 rubles (30,000 rubles / 50 × 100 sq. m.).
So the amount of the trade fee is related to the value of the patent. And the authorities of federal cities have the right to increase this size. This may also increase the maximum trading fee.

Accounting for trade tax payers

Registration or deregistration of an organization or individual entrepreneur as a fee payer with a tax authority is carried out on the basis of a corresponding notification of the fee payer submitted by him to the tax authority, or on the basis of information provided authorized body to the tax authority.

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.
Carrying out a type of business activity for which a fee has been established for small businesses without sending the specified notification is equivalent to conducting activities by an organization or individual entrepreneur without registering with the tax authority.

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 is carried out on the basis of a notification submitted by the payer of the fee, within five days after the tax authority receives the specified notification. Within five days from the date of registration, the payer of the fee is sent a corresponding certificate.

In case of termination of business activities using the object of trade, the payer of the fee submits a corresponding notification to the tax authority.

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

The forms of notifications, as well as the procedure and composition of the information indicated in the notifications, are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

Notification of registration as a payer of the fee for the object of the type of business activity in respect of which the fee is established is a written statement or statement drawn up in electronic form and transmitted via telecommunication channels using enhanced qualified electronic signature, on the calculation of the fee, which serves as the basis for the calculation and payment of the fee.

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;

If several objects of business activities for which a fee is established are located in one municipality (federal city of Moscow, St. Petersburg or Sevastopol) in territories under the jurisdiction of different tax authorities, registration of the payer of the fee is carried out by the tax authority at the location of the specified object, information about which was received from the payer of the fee, for the first time.

The procedure for calculating and paying the trade tax

According to the law, if an individual entrepreneur is registered at the place of registration, and carries out trade and payment of fees in another city (for example, in the city of Sevastopol), then it will not be possible to reduce personal income tax by the amount of the trade fee. Because personal income tax is paid at the place of registration, and not at the place of business.

simplified tax system income-expenses

Simplifications with the object “income minus expenses” take into account the amount of the fee paid in expenses.

simplified tax system income

Organizations or individual entrepreneurs using “simplified” in addition to the amounts that are now possible (for example, for insurance premiums: clause 3.1) will have the right to reduce the tax by the amount of the trade fee that was 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).

Organizations using the simplified tax system may have separate divisions (letter of the Ministry of Finance of Russia dated May 12, 2014 No. 03-11-06/2/22075). And in this case, the single tax is paid by the parent organization. Therefore, if the parent organization is located, for example, not in Moscow, St. Petersburg or Sevastopol, then the right to a tax reduction may not be obtained.

However, if you have several types of activities on the “profitable” simplified tax system, you can only reduce the amount of tax on income from retail trade on which the trade tax is paid by the amount of the fee. Therefore, you will have to account for retail income separately.

Trade tax benefits

What kind of trade is not subject to trade tax?

Type of trading activity	Taxable / not taxable	Comment from the Federal Tax Service
Sales of collateral by a pawnshop	not taxed
Sale of food products by catering establishments	taxed in case of sales through retail outlets not taxed in case of sale through catering establishments	letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09/42962
Sales of own products	taxed if the sale is carried out through retail outlets not taxed if the sale is carried out bypassing retail facilities	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730
Use of the office for concluding sales and purchase agreements	not taxed if the office is not equipped for displaying and demonstrating goods, serving customers and conducting cash settlements with them	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730
Sale of related products when providing household services	not taxed	letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09/42966
Online trading, in which goods are delivered by courier	taxed	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730

Recommended forms of notifications for trade tax payers, TS-1, TS-2

The Federal Tax Service has developed forms, formats and procedures for filling out notifications for trade tax payers (letter dated 06/10/15 No. GD-4-3/10036@). These notifications must be completed by those organizations and individual entrepreneurs who are subject to payment of the fee.

As is known, a trade tax can be introduced from July 1, 2015 in cities of federal significance - Moscow, St. Petersburg and Sevastopol. To date .

With the commented letter, the Federal Tax Service approved the following forms:

TS-1 “Notification of registration(introducing changes to the indicators of the object of trade, termination of the object of taxation) of an organization or individual entrepreneur as a payer of the trade fee in the tax authority for the object of the type of entrepreneurial activity in respect of which the trade fee is established";
TS-2 “Notification of deregistration of an organization or individual entrepreneur as a payer of the trade fee in the tax authority for the object of the type of business activity in respect of which the trade fee is established";
If the activity for which the trade tax was paid is discontinued, the tax office must also be notified about this. The procedure is the same as for registration: a notification must be sent to the inspection within five days. It will be the basis for deregistration as a fee payer. The date of withdrawal will be considered the date of termination of activity specified in the notice (clause 4).
TS “Certificate of registration with the tax authority as a payer of trade tax”.

The letter contains the procedure for filling out notification forms TS-1 and TS-2. Forms No. TS-1, No. TS-2 are filled out handwritten black ink or blue or using a printer and associated software in one copy. All sections and fields of forms No. TS-1, No. TS-2 are subject to mandatory completion, except in cases established by the Procedure. It is not allowed to correct errors using a corrective or other similar means, double-sided printing of a document on paper, or binding sheets of documents that lead to damage to the paper.

The Federal Tax Service notes that these forms are recommended. Therefore, if a notice of registration or a notice of deregistration is presented in any form but contains the necessary information, tax authorities do not have the right to refuse to accept them.

Note:
1. Download the blank form TS-1 (pdf format)
2. Download an example of filling out TS-1 for a trade kiosk entrepreneur

Reminder!

in Moscow, a notification of registration as a fee payer must be submitted before July 7.

Where to submit notification of registration of trade fee

The Tax Service, in a letter dated June 17, 2015 No. GD-4-3/10382@, explained some of the nuances of registering organizations and individual entrepreneurs as payers of trade tax. Registration and deregistration of an organization or individual entrepreneur as a fee payer 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.

For example, those organizations or individual entrepreneurs that are registered with the tax authority in the Moscow region and carry out trading activities in Moscow using real estate (shop) are required to submit a notification of registration as a trade tax payer to the inspectorate at the location of this real estate.

If these organizations or individual entrepreneurs carry out trading activities in Moscow using movable property (car shop, sales tent, etc.), then a notification of registration as a trade tax payer must be submitted to the inspectorate at the location of the organization or the place of residence of the individual entrepreneur.

In addition, the Federal Tax Service notes that the registration notice may indicate several objects in respect of which a trade fee has been established. If these objects are located in the same municipality (federal city of Moscow, St. Petersburg or Sevastopol), but in territories under the jurisdiction of different tax authorities, then the notification of registration should be submitted to the inspectorate at the location of the object whose information is indicated first in such notification.

Trade fee: simply “curtailing” trade is not enough to avoid paying

Organizations or individual entrepreneurs that have ceased to operate using a retail facility, but have not properly notified the tax office about this, continue to be considered payers of the trade tax.

When terminating activities using a trade facility, the payer of the trade fee must submit a corresponding notification to the Federal Tax Service. In this case, the trader will be deregistered as a payer of the fee from the date that he indicated in the notification as the date of termination of activities at the outlet.

If such notification is not submitted, the company or individual entrepreneur will have to fulfill the duties of the payer of the trade tax, i.e. pay the fee to the budget, even if trade is no longer carried out.

Wrong notification of trade fee: how to cancel registration

The Federal Tax Service of the Russian Federation, in its letter No. GD-4-3/14721@ dated August 20, 2015, provides clarification on the issue of erroneously providing a notification of registration as a trade tax payer.

Letters from the Ministry of Finance on the trade tax.

Letter of the Ministry of Finance dated July 15, 2015 No. 03-11-09/40621;
Letter of the Ministry of Finance dated July 15, 2015 No. 03-11-10/40730

The Federal Tax Service provided clarification on the trade tax

Department of Economic Policy and Development of Moscow.

in letter No. DPR-20-2/1-161/15 dated June 26, 2015, DEPiR of Moscow gave 24 answers to numerous questions regarding the trade fee: when the obligation to pay the trade fee arises, registration as a payer of the trade fee, determining the area of the trading floor for the purpose of paying the fee, as well as the rates of this fee and the timing of its payment.

EXCLUSIVE INTERVIEW: Trade fee: who is the payer?

On July 1, a trade tax began to apply in Moscow. This is a new collection, and there is no clear definition of the concepts. Therefore, those who trade in the capital often cannot figure out whether they need to pay a trading fee and, if so, how its size is calculated. Read the interview...

The Department of Economic Policy and Development of Moscow gave answers on the trade tax in Moscow

Among other things, it is clarified whether individual entrepreneurs and organizations that fall under the benefit and are therefore exempt from paying it need to register as a payer of this fee. The criteria for classifying a trade item as stationary or non-stationary for the purpose of paying a new fee are also described.

On January 1, 2015, the chapter of the Tax Code of the Russian Federation began to operate, dedicated to a new type of tax collection - trade (). But according to the Tax Code of the Russian Federation it was introduced this fee may only be from July 1, 2015. Let's figure out what this payment is, who should pay it and what objects are subject to it.

Where does it operate?

A trade tax can be introduced by municipalities and cities of federal significance (Moscow, St. Petersburg and Sevastopol) (). However, at the moment, the decision to introduce a fee was made only in Moscow - a new fee will appear in the capital from July 1, 2015 (Moscow Law of December 17, 2014 No. 62 ""; hereinafter referred to as the Moscow Law). The authorities of Sevastopol and St. Petersburg have not yet introduced a trade tax, and municipalities of the country will be able to do this only after the adoption of a special federal law (currently there is no information about the development of a draft such law). Therefore, further we will consider the features of this fee on the basis of the Moscow Law.

For information on the procedures and deadlines for paying trade fees, personal income tax, VAT, UTII and other payments, read in "Encyclopedia of solutions. Taxation" . Take advantage free access for 3 days, find out the answers to your tax questions and save on fines and debts!

OUR HELP

Trade is 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 commodity warehouses ().

For application purposes, trading activities include the following types of trade:

through stationary retail chain facilities that do not have sales areas, except gas stations;
through non-stationary retail network objects (for example, tents, trays, cars and other temporary objects);
through stationary retail chain facilities with trading floors (for example, shops and pavilions);
carried out by releasing goods from the warehouse ().

Also, the activities of organizing retail markets () are equated to trading activities.

The object of trade (also the object of taxation) is understood as movable and immovable property that is used in trading activities by the payer of the fee at least once a quarter ().

That is, the fee will have to be paid not from the income received from trade, but from those objects that are used in trade (stall, tent, store, etc.) ().

Entrepreneurs obligated to pay a trade tax must 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 real estate is not used for trading (,). So, if real estate is registered in Moscow, and an organization or individual entrepreneur is registered in another region, then the notification must be submitted to the Moscow inspectorate at the place of registration of the property. This also applies to movable property registered in another region, but used in trading activities in Moscow (letter of the Federal Tax Service of Russia dated June 16, 2015 No. GD-4-3/10382@ " "). If there are several taxable objects registered on the territory of one municipality (federal city), but in different district inspectorates, then all objects must be indicated in one notification. In this case, a separate page with information about the object is filled out for each object. Such a notification must be submitted to the tax authority at the location of the object whose information is listed first ().

If the payer owned a retail facility before the introduction of the fee (that is, before July 1, 2015), the notification should be submitted no later than July 7, 2015 inclusive. In cases where the property will be acquired after July 1, 2015, the registration period is set as five working days from the date of acquisition of the property ().

To register as a payer in both cases, it is necessary to submit a special notification in the recommended form, approved by letter of the Ministry of Finance of Russia dated June 10, 2015 No. GD-4-3/10036@ “On the recommended forms of notifications for trade fees” ().

If an organization or individual entrepreneur ceases to conduct activities using an object subject to the levy, then they can be deregistered (). To do this, you must submit a corresponding notification to the territorial tax office at the place of registration (). In this case, the date of deregistration will be considered the date of termination of trading activities specified in the notification.

Any of the notifications can be generated and filled out in electronic form on the website of the Federal Tax Service of Russia using the "Legal Taxpayer" program and send it via telecommunication channels. Or - submit a notification to the inspectorate in paper form.

FORMS AND SAMPLES

In addition, the tax authority will need to be notified whenever the indicators of the subject to the levy change, affecting its size, for example, the area of the sales floor ().

Within five working days after submitting the notification of registration, the tax authority will send the applicant a certificate of registration as a trade tax payer ().

For failure to register as a fee payer within the time limits established by law tax office may impose a fine of 10 thousand rubles. (). But conducting trading activities without such a statement will “cost” more - 10% of trading income for the reporting period, but not less than 40 thousand rubles. ().

If the payer of the fee does not promptly provide the inspection with a notification about changes in the indicators of the object subject to the fee, then a fine of 200 rubles will be collected from him. ().

In the case where the payer submitted a notification containing false information and this resulted in incomplete payment of the fee, the tax authority can hold him accountable under or under - the choice of norm actually depends on the discretion of the inspector, since the composition of these two articles does not have a clear distinction (). In both the first and second cases, the payer faces a fine of 20% of the amount of the unpaid fee, and if the tax authority proves a deliberate understatement of the base - 40% of this amount in addition to the additional payment of the fee itself. Please note that it secures minimum size fine (40 thousand rubles), but no.

Procedure for calculating and paying the fee

First of all, it is worth mentioning that the fee is quarterly, which means that all indicators used to calculate it are calculated per quarter ().

The trading fee is paid no later than the 25th day of the month following the end of the reporting period (quarter) (). Thus, the deadline for payment of the fee for the third quarter of 2015 will be October 26, 2015 (since October 25, 2015 is a holiday, the deadline for payment of the fee is postponed to the next closest business day).

For non-payment or incomplete payment of the fee, the Tax Code of the Russian Federation provides for liability in the form of a fine in the amount of 20%, and if intentional non-payment (incomplete payment) is proven - 40% of the amount of the unpaid fee in addition to the additional payment of the amount of the fee itself ().

To calculate the amount of the fee payable, you need to multiply the actual value of the physical characteristics of the object of trade (for example, the area of the object, which can be taken from registration documents) by the fee rate ().

Under physical characteristics object is understood (depending on the type of activity performed) either the area of the trading floor, or the object of trade itself.

The Tax Code of the Russian Federation establishes only maximum maximum values of collection rates, and municipalities are required to set the final rates independently (,).

Since the trade tax in 2015 will be applied only in the capital, we will analyze the Moscow rates (). They differ not only in the types of trading activities, but also in the location of the object of trade, which is quite fair. After all, the income of its owner will depend on whether, for example, a newsstand is located on Tverskaya Street or on the outskirts of Moscow.

In total, three groups of districts have been identified (Fig.):

group 1 – areas included in the Central Administrative District;
group 2 - districts included in the Zelenograd, Novomoskovsky and Troitsky administrative districts, as well as Molzhaninovsky district (SAO), Northern (NEAD), Vostochny, Novokosino and Kosino-Ukhtomsky (VAO), Nekrasovka (SEAD), Northern Butovo and Southern Butovo ( SWAD), Solntsevo, Novo-Peredelkino and Vnukovo (ZAO), Mitino and Kurkino (SZAO);
group 3 – all other districts of Moscow.

The following rates have been established for 2015 (table).

Table. Trade tax rates in Moscow in 2015

Type of trading activity	Trade tax rate (RUB per quarter)			Physical indicator
Type of trading activity				Physical indicator
Trade through stationary retail chain facilities that do not have sales floors (except for gas stations) and non-stationary retail chain facilities (except for delivery and peddling trade)				Object of trade
Delivery and distribution retail trade				Object of trade
Trade through the facilities of a stationary retail network with trading floors: a) up to 50 sq. m (inclusive)				Object of trade
b) over 50 sq. meters (each sq. m. of sales floor area not exceeding 50 sq. m., and 50 rubles for each full (incomplete) sq. m. of sales floor area over 50 sq. m.)				1 sq. m of sales area
Organization of retail markets (per 1 sq. m of retail market area)				1 sq. m of retail market area

The Moscow law also provides benefits for certain types of activities. Thus, the following objects of movable and immovable property are not subject to the levy:

in retail trade using vending machines;
at specialized, regional or weekend fairs;
through stationary and non-stationary trading network facilities located on the territory of retail markets;
in retail retail trade carried out in buildings (structures, premises) managed by autonomous, budgetary and government institutions ().

Thus, neither a vending machine selling drinks or snacks, nor a booth at a honey fair, nor a kiosk or counter at an official retail market will be subject to the levy.

In addition, regardless of the object of trade and the trade activity being carried out, federal postal organizations, as well as autonomous, budgetary and government institutions will not pay the fee ().

Let's look at the procedure for calculating the trading fee for the third quarter of 2015 using an example.

EXAMPLE

The capital's entrepreneur owns three trade stalls (non-stationary retail chain facilities) in which he sells printed products. Tents No. 1 and No. 3 are located in the Maryino area, tent No. 2 is located on the territory of the retail market. At the same time, tent No. 3 was not used in July, August and September. Since tent No. 2 is located on the territory of a retail market (and therefore is subject to a benefit), and tent No. 3 was not used in business activities during the entire quarter, only tent No. 1 will be subject to the fee for the third quarter of 2015. Considering that it is located in the Maryino district (rates for Group 3 apply (see table) and is an object of a non-stationary retail network; for the third quarter the entrepreneur will have to pay 40,500 rubles for its use.

Trade fee and other tax payments

The federal legislator has provided for the possibility of reducing other taxes by the amount of the trade tax paid. So, for example, an individual entrepreneur who carried out trading activities at the place of his registration, due to the paid trade tax, can reduce the amount of personal income tax based on the results of the tax period (). However, there is a small but very significant caveat. This benefit cannot be taken advantage of if the entrepreneur has not submitted a notice of registration as a trade tax payer.

The same rule applies to organizations - by the amount of the fee paid, it is allowed to reduce the profit tax or the single tax for those using the simplified tax system (,). At the same time, the amount of tax paid to the budget of a federal city or to the consolidated budget of the region in whose territory the municipality that decided to introduce the trade tax is located is reduced.

During the preparation of the material, the editors received many questions from readers of our portal about the procedure for calculating and paying the trade tax, which were sent to the Deputy Head of the Department of Economic Policy and Development of the City of Moscow Maria Bagreeva. Read the answers to them in our next article.

If you still have questions about the rules for calculating and paying trading fees, you can ask our experts at .

In 2015, the Tax Code introduced a 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 organs local government 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 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 carry-out 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 of the 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;
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.

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 establish 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 trading network, which does not have sales areas (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 is understood as 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 individual categories 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 trading network facilities.
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 amount for the following types of taxes (Tax Code of the Russian Federation, Article 286, clause 10, Article 346.21, clause 8):

Income tax (regional part).
Simplification, calculated according to the taxable 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.