6. Trade in cinemas, theaters, museums. The benefit applies if, at the end of the quarter, the share of income from the sale of tickets for films in cinemas, plays and other performances in theaters, as well as from the sale of tickets to museums in total income was at least 50 percent.
7. Trade through non-stationary objects trading network with a specialization in Printing, placed in accordance with the procedure approved by the Moscow government.
In addition, the following are in principle exempt from paying sales tax:
1. Autonomous, budgetary and government institutions;
2. Organizations of Russian Post;
3. Religious organizations- in relation to trade in religious buildings and structures and on land plots related to them.
This procedure is provided for in parts 1 and 2 of Article 3 of the Moscow Law of December 17, 2014 No. 62.
In addition, some organizations and entrepreneurs for whom trade is not the main, but a related activity, are exempt from paying the trade tax. This benefit can be used if three conditions are met simultaneously.
1. As the main activity of state registration organization or entrepreneur declared the provision of services:
Hairdressing and beauty salons;
Washing, dry cleaning and dyeing of textiles and fur products;
Repair of clothing and textile products for household use;
Repairing shoes and other leather goods;
Repair of watches and jewelry;
For the manufacture and repair of metal haberdashery and keys.
2. The premises in which trade is carried out include:
To objects of a stationary retail chain that do not have sales floors;
To objects of a stationary retail chain with a hall (halls) of less than 100 sq. m;
To objects of a non-stationary trading network.
3. The area occupied by equipment intended for display and display of goods is no more than 10 percent total area object used in the main activity.
It should be noted that, in explaining the procedure for applying this benefit, the Russian Ministry of Finance makes a broader conclusion. In letter dated July 27, 2015 No. 03-11-09/42966 (brought to tax inspectorates Letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13687) states that payers of the trade tax do not recognize organizations and entrepreneurs that sell related goods when providing any household services (for example, funeral services). The authors of the letter base their position on the provisions of GOST R 53108-2008, according to which the sale of related products is part of the provision of household services.
Situation: Do I need to pay a sales tax to an organization - a manufacturer of goods that sells its own products through its store??
Answer: yes, it is necessary.
Trade fee pay those who actually use the object of trade (movable or immovable) for the sale of goods (Article 411, paragraph 1 of Article 412 of the Tax Code of the Russian Federation).
Unlike the UTII regime, which cannot be applied to retail trade in goods of own production (Article 346.27 of the Tax Code of the Russian Federation), Chapter 33 “Trade fee” of the Tax Code of the Russian Federation does not contain such restrictions. They are not included in the Law of Moscow dated December 17, 2014 No. 62.
Article 3 of Moscow Law No. 62 of December 17, 2014 also does not provide for benefits that manufacturers could take advantage of when selling their goods. Therefore, if a manufacturer of goods sells them through his own store located in Moscow, he is recognized as a payer of the trade tax by type of activity:
- trade through the objects of a stationary retail chain with trading floors (if the store has a dedicated trading floor) (subclause 3, clause 2, article 413 of the Tax Code of the Russian Federation, clause 3, article 2 of the Moscow Law of December 17, 2014 No. 62);
- trade through the objects of a stationary retail chain without sales floors (if the sales area in the store is not equipped) (subclause 1, clause 2, article 413 of the Tax Code of the Russian Federation, clause 1, article 2 of the Moscow Law of December 17, 2014 No. 62) .
The only exception is made for organizations that are recognized as agricultural producers and apply the unified agricultural tax. The sale of agricultural products of own production through a store owned by an organization is not subject to trade tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation).
If an organization producing goods does not have its own retail outlet, such an organization is not recognized as a payer of the trade tax. This was stated in the letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09/43208 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13688).
Situation: Do I need to pay a sales tax to a catering organization that sells purchased goods?
A catering organization is recognized as a payer of trade tax if it conducts trading activities. That is, if it sells purchased goods to take away. If purchased goods are sold as part of the provision of catering services, there is no need to pay a sales tax.
The explanation is this.
A catering organization can sell purchased goods for takeaway, or it can sell such goods for consumption on site as part of its main activity (food).
Takeaway sales - trading activities
Catering establishments are not included in the list of organizations that engage in trade as a related activity and are exempt from paying the trade tax. This list is closed and only includes:
Since there are no catering organizations here, when selling purchased goods for takeaway, they do not have the right to a benefit and are required to pay a sales tax on a general basis.
Sale for local consumption - component catering services
But if catering organizations sell purchased goods as part of catering activities, that is, for consumption on site, then there is no need to pay a sales tax. Such activities are not recognized as trading.
Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730 and dated July 27, 2015 No. 03-11-09/42962 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13689).
Situation: Do I need to pay a sales tax to a car service center that, along with vehicle repair services, sells individual spare parts without installation??
Answer: yes, it is necessary.
Hairdressers and beauty salons;
Laundries, dry cleaners, textile and fur dyeing enterprises;
Repair workshops for clothing and textiles for household use;
Shoe and other leather goods repair shops;
Watch and jewelry repair shops;
Workshops for the manufacture and repair of metal haberdashery and keys.
As you can see, there are no car services here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.
Situation: Do I need to pay a sales tax to the service center? cash registers, which, along with its main activities, sells consumables, EKLZ, KKT units and spare parts for them?
Answer: yes, it is necessary.
There are companies that are exempt from paying trade tax, even if their related activity is trade. This list included:
Hairdressers and beauty salons;
Laundries, dry cleaners, textile and fur dyeing enterprises;
Repair workshops for clothing and textiles for household use;
Shoe and other leather goods repair shops;
Watch and jewelry repair shops;
Workshops for the manufacture and repair of metal haberdashery and keys.
As you can see, there are no services for servicing cash registers here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.
Object of taxation
The object of taxation of trade tax is the fact of using an object of trade (movable or immovable) for the sale of goods (clause 1 of Article 412 of the Tax Code of the Russian Federation). Regardless of sales volume, quantity and range of goods sold. The obligation to pay the trade tax arises even if the object of trade (stationary or non-stationary, owned or rented) was used to sell goods at least once a quarter.
From the day when the object of trade was used for the first time, the organization or entrepreneur becomes a payer of the trade tax and within the next five working days must register as such for tax purposes (Clause 2 of Article 412, Clause 2 of Article 416 of the Tax Code of the Russian Federation) . It does not matter how long (how many times) the trade item was used during the quarter. You will have to pay the trading fee for the entire quarter (Article 415 of the Tax Code of the Russian Federation). Adjustment of the amount of the trading fee depending on the actual duration of trading activity during the quarter is not provided for by law.
Gusarova Yulia Internet accounting "My Business" - Trade feeIn accordance with Ch. 33 of the Tax Code of the Russian Federation, put into effect by Federal Law No. 382-FZ of November 29, 2014, provides for the possibility of establishing a trade tax on the territory of cities that have federal significance.
Trade tax refers to a local mandatory fee that is levied in the territory of three cities - Moscow, St. Petersburg and Sevastopol. The start date of the trade tax is July 1, 2015. Within the boundaries of other cities, the establishment of a trade tax is possible only in accordance with a separate (special) federal law.
Trade fee is a mandatory quarterly payment, payers of which are organizations and individual entrepreneurs working on OSNO or simplified tax system.
Activities that are subject to trade tax exclude use of UTII.
Taxpayers for the Unified Agricultural Tax and entrepreneurs who use the patent system are granted an exemption from paying the trade tax in accordance with clause 2 of Article 411 of the Tax Code of the Russian Federation.
Federal Law No. 382-FZ of November 29, 2014 does not regulate a specific list of goods that are subject to the trade tax. In other words, the tax is levied on any goods related to the types of trade to which the trade tax applies.
What types of trade are subject to trade tax?
Article 413 of the Tax Code of the Russian Federation introduces the obligation to pay a trade tax in relation to the following types of trade:
- through stationary retail chain facilities that do not have sales areas (except for gas stations);
- through objects of a non-stationary trading network;
- through stationary retail chain facilities that have trading floors;
- by releasing goods from the warehouse.
In addition, the activities of organizing retail markets are also considered trading activities.
Grounds for the obligation to pay the trade tax
From a legal point of view, the obligation to pay a trade tax does not arise upon the fact of conducting the relevant type of trade. It does not arise when receiving income from such trading activities. The basis for paying a trade fee is the actual use of the object of trade.
It's about O:
- a building, structure, premises, stationary or non-stationary retail facility or retail outlet that is used to carry out trade activities;
- a piece of real estate that is used by a market management company to organize a retail market.
The obligation to pay a trade fee arises for an organization or individual entrepreneur after only one use of the object of trade during the quarter (ground: Article 412 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the store or trade pavilion is the property of an LLC or individual entrepreneur, or is rented.
Calculation of trade fee
The calculation of the amount of trade tax is carried out by organizations and individual entrepreneurs independently in relation to each trade item according to the formula:
TS = St x F,
where St is the collection rate;
F - actual value physical characteristics object of trade.
The fee rate can be legally established by the authorities of federal cities in rubles per object or area of the trade object.
Fees must be paid by the 25th day of the month following the assessment period (quarter).
Based on Article 415 of the Tax Code of the Russian Federation, the authorities of federal cities have the right to change the rates of trade fees, namely:
- establishment different rates, which operate in various areas of the city and for various retail facilities;
- reduction of the collection rate down to zero.
Amounts of trade tax in Moscow
In Moscow, a trade tax is charged at a rate of 200 rubles per year per 1 sq. m. meter for retail objects. This rate applies to retail facilities whose area exceeds 50 square meters. meters.
Stationary trade facilities with an area of 50 sq. meters or less, are subject to an annual sales tax within the boundaries of Moscow:
- in the territory of the Central Administrative District in the amount of 240 thousand rubles;
- on the territory of New Moscow (outside the Moscow Ring Road) in the amount of 84 thousand rubles.
Stationary trade facilities with an area of more than 50 square meters. meters, are subject to the annual sales tax amounts specified above in Moscow, to which are added fees at the rate of 200 rubles for each sq. meter of area exceeding 50 square meters. meters.
Stationary and non-stationary trade facilities that are not equipped trading floor, are subject to an annual sales tax within the boundaries of Moscow:
- in the territory of the Central Administrative District in the amount of 162 thousand rubles;
- on the territory of other districts (within the Moscow Ring Road) in the amount of 120 thousand rubles;
- on the territory of New Moscow (outside the Moscow Ring Road) in the amount of 113.4 thousand rubles.
How to register to pay the trade tax
Organizations and individual entrepreneurs who fall into the category of trade tax payers are required to register with the tax authority as tax payers. How to do this? Must be submitted on paper or in electronic form(using telecommunication channels and using an enhanced qualified electronic signature) notification of registration of an individual entrepreneur or LLC as a payer of trade tax in the TS-1 form.
Registration as a fee payer is very important procedure. If LLCs and individual entrepreneurs do not notify about their status as a trade tax payer, then the tax authority equates them to those who carry out their activities without registering for tax purposes.
In this case, individual entrepreneurs and organizations will face a fine amounting to 10% of the income (but not less than 40 thousand rubles) received from such illegal activities. In addition, officials may be subject to an administrative fine of up to 3 thousand rubles on the basis of Art. 15.3 Code of Administrative Offenses of the Russian Federation.
One more nuance: a taxpayer who has not submitted a notification is deprived of the right to reduce the tax burden by the amount of the trade fee. This prohibition expressly contains the text Federal Law No. 382-FZ dated November 29, 2014.
How will the trade fee affect the tax burden?
When paying a trade tax, individual entrepreneurs can reduce the tax burden on the simplified tax system and the amount of personal income tax. Organizations also have the opportunity to reduce the tax burden on the simplified tax system when paying income tax.
Trade tax and personal income tax. If an individual entrepreneur carries out trading activities at the place of registration, he has the right to reduce the amount of personal income tax for the reporting tax period in the amount of the entire amount of the tax fee that was paid during the tax period (ground: clause 5 of Article 225 of the Tax Code of the Russian Federation).
If an individual entrepreneur is registered in one city, and trade activities and payment of the trade tax are carried out by him in another city, such an entrepreneur is deprived of the right to reduce personal income tax in the amount of the paid trade tax.
Trade fee on the simplified tax system. When conducting business using the simplified tax system, organizations and individual entrepreneurs have the right to reduce the amount of the single tax by the amount of the trade tax paid in the reporting tax period.
In this case, the condition must be met: the single tax is credited to the budget of the city on the territory of which the trade tax is valid (grounds: clause 8 of Article 346.21 of the Tax Code of the Russian Federation).
If there are separate divisions, the payment of the simplified tax system is carried out by the parent organization. Therefore, the key factor in reducing the amount of the single tax on the amount of trade tax is the presence of a parent organization in the territory of a city of federal significance.
Trade fee and income tax. When conducting business on OSNO, organizations receive the right to reduce the amount of advance payments for income tax by the amount of the trade fee actually paid on the date of payment of the tax from the beginning of the tax period.
Here the condition must also be met: the income tax is credited to the budget of the city in whose territory the trade tax is valid (ground: clause 10 of Article 286 of the Tax Code of the Russian Federation).
It is important to note that in the case of separate divisions, income tax is paid at their location. In other words, such organizations operating on OSNO will be able (unlike the simplified tax system) to be guaranteed to reduce the amount of income tax by the amount of the trade fee.
The easiest way to calculate and pay trade fees
In order to calculate and pay the trading fee on time and in full, you need to do only one thing: turn to the online accounting services “My Business”. Among the huge number of tools that an accountant needs in daily work and during the reporting period, there is a wonderful service for calculating trade fees.
Now you do not have to seek advice every time about the procedure for calculating and paying the trading fee. Thanks to online accounting “My Business” you will always know exactly when and how much you need to pay.
In the system, notification forms for registration (form TS-1) and deregistration (form TS-2) of an organization or individual entrepreneur as a payer of trade tax are always available to you.
Trading fees are easy, because now online accounting helps you! Go through a simple registration right now to work taking into account today's realities!
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.
Payers of the trade tax are individual entrepreneurs and organizations carrying out trading activities in the territories municipalities(Federal cities), in respect of which the laws of the cities of Moscow, Sevastopol and St. Petersburg establish this fee according to the ones they entered legal acts. 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 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.
At the end of 2014, Chapter 33 was introduced into the Tax Code of the Russian Federation, which defines the possibility of introducing a new type of payment to the budget in the territory of federal cities - trade tax.
The administrative apparatus of Moscow took a responsible approach to legislative innovation and immediately by the deadline provided for by Federal Law No. 382-FZ, namely 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 are referring to its version that 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 the urban area.
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 for those using) and individual entrepreneurs (except for those operating or located on 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 of the Tax Code mentions trade by releasing goods from a warehouse 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 decided not to impose a trade tax on this type of activity .
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, theaters, 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) A special category of questions was raised by trading activities carried out via the Internet. 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 officials of the Ministry of Finance on whether to impose a tax on the trading process of online stores differed, 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 case where there are several retail facilities, one notification (indicating all the “points”) is submitted to the tax office to which the retail facility listed first in the notification belongs.
List of necessary actions:
- Submit notice. This is done within five days from the start of trading in written or electronic form (naturally, 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.
- 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.
- 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.
- Submit a notification of changes to the object (its area, actual availability, address, etc.) within five days from the moment such changes occur.
- 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 No. ГД-4-3/14721@, explaining that to reset excessively submitted information, it is enough to free form submit an application to the same tax authority indicating the reasons and a copy of the erroneous notification. - 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 tax amounts for payment, then reverse them.
- 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 retail chain facilities that do not have sales floors, rub. | Delivery and distribution retail, 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 is registered in relation to 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 – “Trading 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, no special reporting form is provided for it. 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 fee.
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.
- Income tax individuals(NDFL) – for individual entrepreneurs.
- 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.
- 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, obligatory 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 in full and it will not depend on anything other than the availability of the object of trade or its footage.
Which controversial types of activities require a trade tax to be paid, and which ones do not? Is it possible to reduce the “simplified” trade tax without the 50% limit? What happens if you submit your trade fee notification late or not at all?
On July 1, 2015, it was introduced on the territory of Moscow. And despite the fact that a separate chapter 33 of the Tax Code of the Russian Federation and the Moscow Law of December 17, 2014 No. 62 “On Trade Tax” (hereinafter referred to as Law No. 62) are devoted to the new fee, so far not everything is so smooth with its payment. Capital companies and entrepreneurs constantly have questions related to the obligation to pay trade fees. In order to somehow help traders, specialists from the Russian Ministry of Finance issued several letters with their explanations. For your convenience, we have combined the comments of officials in this material.
To begin with, we note that this year a trade tax was introduced only in Moscow (Law No. 62). Therefore, first of all, the article will be interesting. The authorities of St. Petersburg and Sevastopol did not introduce a new fee. And other regions of Russia will be able to introduce it only after they adopt a separate federal law (clause 4 of article 4 of the Federal Law of November 29, 2014 No. 382-FZ). There is no such law yet. But the clarification may be useful to you in the future. Below we will consider questions to which the answers were not clearly known.
Which controversial types of activities require a trade tax to be paid, and which ones not?
Not all types of activities immediately make it possible to understand whether you need to pay a new fee or not. There are some controversial types of business, in which it is difficult to determine whether to pay a fee. Let's look at the most common situations.
Situation No. 1. An entrepreneur sells his own products . Trading is not always resale before. Some businessmen sell products that they themselves produced. Do I need to pay a sales tax in this case? According to experts from the Russian Ministry of Finance, everything here will depend on where you sell your products (letters dated July 15, 2015 No. 03-11-10/40730 and dated July 27, 2015 No. 03-11-09/43208). So, if you use a retail facility (movable or immovable) to sell goods, then you will have to pay the fee to the budget (Article 413 of the Tax Code of the Russian Federation). For example, the object of trade can be a stationary object with a sales area - a store, a pavilion, or without a sales area - a kiosk, a tent. Or a non-stationary object - a mobile shop, a trailer. Accordingly, if you, say, sell goods of your own production through a store, you need to pay a trading fee.
Note. Only those entrepreneurs who trade through retail outlets are required to pay a trade tax when selling their own products. For example, through shops, kiosks, trays.
If for implementation own products you do not use retail facilities, you do not need to pay a sales tax.
Situation No. 2. A businessman enters into a contract for the purchase and sale of goods in the office . Currently, many sellers are saving on retail space. Therefore, goods are sold directly in the office. It might look something like this. A person selects a product on an Internet site and orders it. After which he comes to pick up the goods at the seller’s premises. So, in in this case the need to pay a fee will depend on exactly what your office looks like from the inside (letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730). If this is a regular office with a desk, chair, computer, printer and other office supplies, you will not have to pay a sales fee.
It happens that an office is called a fairly large room, which has all the signs shopping facility. In particular, it has display cases with additional products, aisles for customers and places to serve them - cash desks or terminals for selecting products (Article 2 of Federal Law No. 381-FZ of December 28, 2009). When selling goods in such an “office”, a sales tax must be paid.
Situation No. 3. The sold goods are delivered by courier or post office . In this situation, the manner in which the delivery is made is important for collection purposes. If the goods are delivered from a retail facility, that is, from a premises intended for displaying, demonstrating goods, passing and servicing customers, and making payments to them, then the fee should be transferred (letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730) .
If your facility does not have these characteristics, such a business will be recognized as trading by releasing goods from the warehouse. And trade from a warehouse in Moscow is not subject to trade tax. Since the collection rates for trade from a warehouse in the capital have not been established. Therefore, when carrying out trading activities from a warehouse, you do not need to transfer the trading fee (letter of the Department of Economic Policy and Development of Moscow dated June 26, 2015 No. DPR-20-2/1-161/15).
Note. If the courier delivers goods to the buyer from a warehouse in Moscow, there is no need to pay a sales tax.
Situation No. 4. Businessman provides household services and sells related products . Quite often, entrepreneurs, in addition to providing household services, sell related products. For example, beauty salons and hairdressers offer customers to buy various hair care products. And shoe repair shops provide creams and brushes for various types the materials from which these shoes are made. If you have such a business, then you do not need to pay a trading fee. The Ministry of Finance of Russia reported this in its letter dated July 27, 2015 No. 03-11-09/42966.
However, we advise you not to transfer the fee only if your services correspond to those named in paragraph 3 of Article 3 of Law No. 62. Since Moscow has established additional conditions for the exemption of businessmen engaged in household services from the trade tax. In particular, hairdressers, beauty salons, dry cleaners, shoe and watch repair shops, etc. may not pay the fee. However, they must trade through a facility without a hall or with a hall of less than 100 square meters. m. And the area occupied by equipment for displaying and demonstrating goods should be no more than 10% of the area of the facility itself. When the noted conditions are not met, it is safer to pay the fee. Or find out the position of your Federal Tax Service on this issue by sending an official request.
If you only provide household services and do not sell goods, then you do not need to pay a sales tax. Since household services are not trade, they are services. No fee has been introduced for household services. Therefore, there is no need to pay it. Officials from the Moscow Department of Economic Policy and Development agree with this in a letter dated June 26, 2015 No. DPR-20-2/1-161/15.
Is it possible to reduce the “simplified” trade tax without the 50% limit?
Merchants using the simplified tax system with an object of income have the right to deduct trade fees as a single tax deduction on a par with insurance premiums and hospital benefits (clause 8 of article 346.21 of the Tax Code of the Russian Federation). The only difference is this. For contributions paid and benefits paid, you can only reduce the “simplified” tax by half. That is, by 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).
But no such restrictions have been established regarding the trade tax. Therefore, you can take into account the paid amount of the fee in the calculation of the “simplified” income tax in addition to insurance premiums and benefits, but without the 50% limit (clause 8 of Article 346.21 of the Tax Code of the Russian Federation). It turns out that if the amount of the fee paid is significant, the single tax under the simplified tax system can be reduced down to zero. This was indicated by the Russian Ministry of Finance in a letter dated July 15, 2015 No. 03-11-10/40730.
The only condition that you need to meet to reduce the tax on the trade fee under the simplified tax system is to submit to the Federal Tax Service a notification of registration as a fee payer (more on this below).
If you work with an object of income minus expenses, then you can put the entire amount of the fee into expenses under the simplified tax system (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).
What happens if you submit your trade fee notice late or not at all?
By general rule In order to pay a trading fee, you must register with the Federal Tax Service as a payer of this fee within five working days after you started trading. To do this, you must submit a notification to the Federal Tax Service in accordance with form No. TS-1, approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. MMV-7-14/249 (clause 2 of Article 416 of the Tax Code of the Russian Federation). If you were already trading at the time the fee was introduced (July 1), then you had to submit the corresponding notification before July 7 inclusive (clauses 1 and 2 of Article 416 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated June 26, 2015 No. GD-4-3 /11229).
So, if such a notification is not submitted, tax authorities may equate your inaction to conducting business without registering with the tax authority (paragraph 2, paragraph 2, article 416 of the Tax Code of the Russian Federation). And a fine may be charged for violation. Its size is 10% of the income received during the period while you worked without registration, but not less than 40,000 rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). After which you will be forced to register as a fee payer and you will still have to pay the fee. But you will not have the right to take into account the listed amount of trade tax when calculating taxes (paragraph 2, paragraph 8, article 346.21 of the Tax Code of the Russian Federation). Since the fee can be written off only if a notice of registration has been submitted to the Federal Tax Service.
But there are no sanctions for violating the deadline for submitting a notification of registration. That is, if you did not meet the deadline within five working days from the date of commencement of trading, or if you did not send a notification even after July 7, submit it now. This will not deprive you of the opportunity to reduce the flat tax on the trade tax paid. This conclusion was made by employees of the Federal Tax Service of Russia in paragraph 6.2 of letter No. GD-4-3/11229 dated June 26, 2015. The main thing is to have time to submit a notification before you are forced to register as a trade tax payer.
September 2015