Who is passing the trade fee. Trade tax or "rent tax

Trade fee - the newest collection in tax system Russia. It was introduced by Federal Law No. 382-FZ of November 29, 2014 - this law includes Chapter 33 "Trade Tax" in part two of the Tax Code.

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

The trade fee must be entered regulatory document at the local level - and if such a document is adopted, then the fee becomes mandatory for payment on the territory of the corresponding municipality or city of federal significance. Municipal laws may also establish benefits, grounds and procedure for their application.

So far, the tax has been established only by the Law of the City of Moscow dated December 17, 2014 No. 62. In St. Petersburg and Sevastopol, in 2017, the trading tax has not been introduced.

Trade Fee Payers

Fee payers- organizations and individual entrepreneurs that are engaged in trading activities in respect of which the fee is established. It can be:

1. trade through objects of a stationary trading network that do not have sales areas(except for gas stations);
2. trade through objects of a non-stationary trading network;
3. trade through the objects of the stationary trade network, which have trade halls;
4. trade from a warehouse.

An organization is also equated with trading activities. retail markets.

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

Do not pay the trading fee:

• Individual entrepreneur on the patent taxation system;
• taxpayers on the unified agricultural tax.

Registration as a fee payer

To pay the trade tax, 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 taxable object appears. After that, 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 entrepreneurial 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.

Further, if any characteristics shopping 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 the procedure for filling out are established by Order of the Federal Tax Service of Russia dated June 22, 2015 N ММВ-7-14 / 249 @.

Objects of taxation

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

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

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

Taxable period

Trade fee rates

Tax rates are set at the municipal level (or in cities of federal significance). They should be expressed in rubles per quarter per each facility or per area.

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

In cases of trade through the objects of a stationary trade network with a trading floor area of ​​more than 50 meters for each object, as well as for trade from a warehouse, the tax rate cannot exceed the calculated amount of tax, divided by 50, payable in connection with the application of the patent taxation system based on a patent. on retail trade, carried out through the objects of a stationary trade network with an area of ​​\ u200b \ u200bthe trading floor of not more than 50 square meters for each object of the organization of trade, issued for three months.

The tax rate for the organization of retail markets cannot exceed 550 rubles per 1 square meter of the market area. This rate is annually multiplied by the deflator coefficient (in 2017 it is equal to 1.237).

At the municipal level, differentiated collection rates may apply. The tax rate can even be reduced to zero.

Trade Fee Benefits

The trade tax belongs to local taxes, therefore all benefits for it are established at the municipal level (or by the laws of federal cities).

The 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 day of each next quarter.

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

Trade tax in Moscow

The trade tax in Moscow was introduced by the Law of the city of Moscow dated 17.12.2014 No. 62. The deadline for the introduction of the tax is July 1, 2015. The law also establishes rates of collection and benefits for it.

Trade tax rates in Moscow:

	Type of trading activity	Physical indicator	Trade tax rate (rubles per quarter)
	Trade through the objects of a stationary trading network that do not have trading floors (except for objects of a stationary trading network that do not have trading floors that are gas stations), and a non-stationary trading network (except for distribution and distribution retail trade) in:
	1) districts included in the Central Administrative District of the city 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 Moscow, the Northern North-Eastern Administrative District of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern Administrative District of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Severnoye 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-West Administrative District of Moscow;
	3) districts included in the North (except for the Molzhaninovsky region), North-East (except for the North region), Vostochny (except for the Vostochny, Novokosino and Kosino-Ukhtomsky regions), Yugo-Vostochny (except for the Nekrasovka region), South, South-West (except for the districts of Northern Butovo and South Butovo), West (except for the districts of Solntsevo, Novo-Peredelkino and Vnukovo), North-West (except for the districts of Mitino and Kurkino) administrative districts of the city of Moscow
	Delivery and delivery retail trade	Trade object
	Trade through the objects of a stationary trading network with trading floors:
	1) up to 50 sq. meters (inclusive), located in:	Trade object
	c) areas included in the North (except for the Molzhaninovsky region), North-East (except for the North region), Vostochny (except for the Vostochny, Novokosino and Kosino-Ukhtomsky regions), Yugo-Vostochny (except for the Nekrasovka region), South, South-West (except for the North Butovo and South Butovo districts), West (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-West (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 trading floor area
	a) districts included in the Central Administrative District of the city of Moscow;		1200 rubles for each sq. meter of the trading floor area, not exceeding 50 sq. meters, and 50 rubles for each complete (incomplete) sq. meter of the trading floor area 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 Moscow, the Northern North-Eastern Administrative District of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern Administrative District of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Severnoye 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-West Administrative District of Moscow;		420 rubles for each sq. meter of the trading floor area, not exceeding 50 sq. meters, and 50 rubles for each complete (incomplete) sq. meter of the trading floor area over 50 sq. meters
	c) areas included in the North (except for the Molzhaninovsky region), North-East (except for the North region), Vostochny (except for the Vostochny, Novokosino and Kosino-Ukhtomsky regions), Yugo-Vostochny (except for the Nekrasovka region), South, South-West (except for the districts of Northern Butovo and South Butovo), West (except for the districts of Solntsevo, Novo-Peredelkino and Vnukovo), North-West (except for the districts of Mitino and Kurkino) administrative districts of the city of Moscow		600 rubles for each sq. meter of the trading floor area, not exceeding 50 sq. meters, and 50 rubles for each complete (incomplete) sq. meter of the trading floor area 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 payment of the fee:

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

Trade tax is a tax levied on organizations and individual entrepreneurs on the general taxation system and on the “simplified tax system” that trade with the use of property (movable or immovable). The trade tax is paid in those municipalities where it is established (now it is only Moscow). This material, which is part of the "Tax Code" for Dummies "cycle, is dedicated to Chapter 33 of the RF Tax Code" Trade Tax ". This article is available, simple language describes the procedure for calculating and paying the trade tax and tax rates. Please note: articles from this series only give general idea about taxes; for practical activities you must refer to the original source - the Tax Code Russian Federation

Where and how is the trade fee introduced

The trading fee is introduced according to the following algorithm.

In the cities of federal significance Moscow, St. Petersburg and Sevastopol, for the introduction of a trade tax, it is enough for these cities to adopt their respective laws. Currently, such a law has been adopted only in Moscow (see "").

And in the municipalities of Russia (urban and rural settlements, urban districts, municipal districts) for the introduction of a trade tax, two conditions must be met. First, an appropriate federal law must be adopted, one for all municipalities (clause 4 of Art.4 federal law dated November 29, 2014 No. 382-FZ). Secondly, the representative body of the municipality must adopt its own separate regulatory legal act(law, decision or regulation) dealing with a trade tax. To date, the above-mentioned federal law has not yet been adopted. As a consequence, the trade tax has not been introduced in any municipality.

How general rules and local considerations compare

The rules for calculating and paying the trade tax are set out in Chapter 33 of the Tax Code. The provisions of this chapter are the same for all constituent entities and municipalities of the Russian Federation, but at the same time, local authorities have the right to establish certain features within the framework of general rules.

Thus, a region or municipality can approve its own tax rates. “Local” rates may not be uniform, but differentiated, that is, depending on the payer category, on the territory, on the type of trade and on the object of trade. At the same time, Chapter 33 of the Tax Code of the Russian Federation establishes the maximum allowable rate, which the local authorities have no right to exceed. But there is no lower limit. In other words, municipalities can approve a rate of zero.

In addition, local authorities are allowed to establish their own benefits, as well as the grounds and procedure for their application.

After the trade tax is introduced in a particular municipality, information on the size of tax rates and benefits can be obtained from your tax office.

Who pays the trade fee

Organizations and individual entrepreneurs on a general or simplified taxation system that are engaged in certain types of trade with the use of movable or immovable property in the territory of the municipality where the trade tax has been introduced. Such companies and entrepreneurs do not have the right to voluntarily relinquish the status of a trade tax payer, since its payment is mandatory.

Who does not pay the trade fee

Organizations and individual entrepreneurs that have switched to the payment of a single agricultural tax. In addition, the trade tax is not paid by entrepreneurs applying the patent taxation system. If a taxpayer combines several tax regimes, then the exemption from the trade tax applies only to activities transferred to the Unified Agricultural Taxation and the patent system. For other types of activities, the trade fee must be paid on a general basis.
Plus, there is a ban on the simultaneous payment of UTII and the trade tax. This applies to activities for which imputation has been applied and which are subject to a trade tax. For such types of activities, the taxpayer is obliged to stop paying UTII and start paying the trade tax.

What types of trade are eligible for the trade tax

The trade tax is provided for trade through the objects of the stationary trade network (with the exception of gas stations), through the objects of the non-stationary trade network, for trade through the release of goods from the warehouse and for the organization of retail markets.

Trade refers to activities related to retail, small-scale retail and wholesale purchase and sale of goods through retail chains and warehouses. Market organizing activities are the work of market management companies. Such activity is regulated by the Federal Law dated 30.12.06 No. 271-FZ.

Please note: the above types of trade are subject to a trade tax only if the company or individual entrepreneur uses any property for sale. It can be both movable and immovable; both own and rented. Such property is called an object of trade.

It is important for sellers to understand whether the premises from where the goods are shipped from is considered an object of trade. Chapter 33 of the RF Tax Code does not give a direct answer. According to the specialists of the Ministry of Finance of Russia, it all depends on whether it is possible to determine the area of ​​a shopping facility. That is, is this room intended for displaying and demonstrating goods, serving customers, making cash payments with them and the passage of buyers. If yes, then such premises are recognized as an object of trade, and, as a result, sales are subject to trade tax (letter).

In practice, many questions arise as to which types of retail and wholesales are subject to a trade tax. It is impossible to draw unambiguous conclusions from the text of Chapter 33 of the Tax Code of the Russian Federation, therefore the payers are guided by the explanations of officials (see table).

What types of trading activities are subject to (not subject to) a trading tax

Variety of trading activities	Taxed / not taxed	Officials comment
Realization of pledged items by a pawnshop	is not a subject to a tax
Sale of food products by catering enterprises	taxable in case of sale through retail outlets not taxed in case of sale through catering facilities
Sales of products own production	taxed if the sale is carried out through retail outlets not taxed if the sale is carried out bypassing retail facilities
Office use for concluding sales contracts	not taxed if the office is not equipped for displaying and displaying goods, serving customers and making cash settlements with them
Sale of related products in the provision of personal services	is not a subject to a tax
Internet commerce in which the goods are delivered by courier	taxed

When and how a trade tax payer must register

The payer is a company or an entrepreneur who has sold goods at least once a quarter using a trade object in the territory where the trade tax has been introduced. Each payer is obliged to register in this capacity with the tax office. To do this, you must submit a notification to the Federal Tax Service Inspectorate in writing or via telecommunication channels using enhanced qualified electronic signature(CEP). This must be done no later than five working days from the date of the commencement of the activities subject to the collection. The notification should indicate the type of activity and information about the trading object. Tax authorities, in turn, must send the payer a certificate of registration. Please note: Even taxpayers who qualify for trade tax exemptions must register.

It is also necessary to notify the inspection in the case when the indicators of the trade object change in the process of work, if this leads to a change in the amount of the fee. The time limit for such notice is five working days from the date of the change.

Upon termination of activities subject to the trade tax, the payer must also submit a notification to the Federal Tax Service Inspectorate. Then the date of the termination of payment of the fee will be the date specified in such notice. If the payer forgets to notify the tax authorities, the fee will have to be paid despite the fact that the taxable object is no longer in fact.

In which inspectorate of the Federal Tax Service should the payer of the trade fee be registered

It depends on the object of trade. If the seller uses real estate (for example, a store or a kiosk), then it is necessary to register with the IFTS at the location of this property. If the trade is carried out using movable property (for example, a car shop or a tent), then you need to register at the location of the company or at the place of residence of the entrepreneur.

It may happen that in one municipality the payer uses several trade objects at once. Moreover, they are located in the territories under the jurisdiction of various inspectorates. In such a situation, it is permissible to indicate all objects in one notification. It must be submitted to the Inspectorate of the Federal Tax Service at the location of the object that is indicated first.

How to calculate your trade fee amount

Organizations and individual entrepreneurs independently determine the amount of the trade fee once a quarter in relation to each trade object. This value is equal to the rate multiplied by the actual value of the physical value of the trading object.

The rate is approved by the local authorities in rubles per quarter per trade object or per area. For example, in Moscow the rate for delivery and delivery retail trade is 45,000 rubles. per quarter for one trade object. The rate for organizing retail markets in the capital is 50 rubles. for 1 sq. m. market area per quarter.

The actual value of a physical quantity is the area of ​​the object in square meters. It is used if the rate is set based on the area of ​​the trade object. The value of the area can be found from the inventory and title documents for the object.

When approving rates, municipalities must adhere to the limits. In particular, the rate for the organization of retail markets cannot exceed 550 rubles. for 1 sq.m. market area. In addition, the rate for a stationary store with a floor area of ​​more than 50 sq. m should be installed on 1 sq. m and cannot exceed the estimated cost of a patent for retail trade, issued for three months, and divided by 50.
Finally, the rate for any type of activity cannot exceed the estimated value of a patent issued for three months.

The minimum allowable value of the rate is not provided for by Chapter 33 of the Tax Code of the Russian Federation. In this regard, municipalities can reduce rates down to zero. For example, in Moscow, a zero rate is approved for the release of goods from a warehouse.

When to transfer a trade fee

No later than the 25th day of the month following the expired quarter. So, the payment for the first quarter must be made no later than April 25, the payment for the second quarter - no later than July 25, the payment for the third quarter - no later than October 25, and the payment for the fourth quarter - no later than January 25 of the following year.

How to Report Trade Fees

Trade fee reporting is not provided.

How to factor in trade tax when calculating other taxes

Companies on the general taxation system have the right to deduct from income tax or an advance payment on it the amount of the trade tax that has been transferred from the beginning of the year. But it is not possible to reduce the full amount of income tax, but only a part of it to be transferred to the budget of the reg. In addition, the condition must be met: the municipality in which the trade tax is introduced is part of the given region.

Entrepreneurs on the common system can reduce personal income tax by the amount of the trade tax. This rule applies only in a situation when an individual entrepreneur pays a trade fee in the region where it is registered. If the entrepreneur is registered in one constituent entity of the Russian Federation, and pays the trade tax in another, income tax will have to be paid in full.

Taxpayers on a simplified system with an “income” object can deduct from the single tax or its advance payment the amount of the trade tax that was transferred in the corresponding period. There is a condition here: the municipality in which the trade tax has been introduced must be part of the region where the "simplier" is registered. Moreover, according to the explanations of officials, it is permissible to reduce the single tax by the amount of the trade tax by more than 50 percent (letter from the Ministry of Finance of Russia).

Taxpayers on the simplified tax system with the object “income minus expenses” have the right to include the trade tax in the composition of costs that reduce the taxable base.

What happens if the payer of the trade fee does not register

Employees of the IFTS receive information about trade operations not only from the payers themselves, but also from local authorities. Therefore, even if the organization or individual entrepreneur does not send a notice of registration as a payer of the trade tax, it will still be registered. But in this case, trade will be equated to activities without registration with the tax authority. And this entails tax liability in the form of a fine of 10 percent of the income received as a result of such activities, but not less than 40,000 rubles.

The amount of the trade tax for "irresponsible" payers will be calculated by the tax authorities themselves. As a basis for calculations, they will take data on the object of trade, received from the local authorities. The inspectors will indicate the received amount of the fee in the request for payment, which will be sent to the payer.

At the same time, trade tax payers who have not filed a notification in the TS-1 form will be deprived of the right to reduce income tax, personal income tax and a single “simplified” tax on the amount of the trade tax.

The concept of a trade tax was first introduced into the everyday life of Muscovites, and then residents of other cities of federal significance of the Russian Federation since 2015. To regulate this payment, Chapter 33 of the Tax Code of the Russian Federation was written, included there on the basis of Federal Law No. 382 of November 29, 2014 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation."

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

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

Trade tax is a mandatory local payment introduced from July 1, 2015 in Moscow, and then in St. Petersburg and Sevastopol, transferred for the conduct of sales activities at various facilities, including:

• non-movable shopping facilities without special halls (except for trading at gas stations);
• "Movable" points for sales (stalls, tents, trade from cars, tables, layouts, etc.);
• trading rooms in permanent commercial premises (shops, shops, pavilions);
• warehouses with goods released directly from there.

Municipal associations, for which a trade tax is compulsory, by their authority regulate in legal acts preferential conditions for those who must pay it, and also designate the categories of beneficiaries and the procedure for using special rates.

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

The trade fee is charged if at least once a quarter the aforementioned objects (movable or stationary) have been used for their intended purpose: the period of application, the characteristics of the products sold and the income or loss received do not affect the amount of the trade fee. It is also unimportant for the INFS whether the given sales object is owned by the entrepreneur or is leased.

The activities of the entrepreneur will fall under the obligation of this tax if the trade takes place in one of the four provided types retail outlets or premises. In such cases, they say that the object of trade is used for it - movable or immovable tangible assets with the help of which goods are sold. It is these property assets that constitute the object of the trade tax.

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

Who pays and who does not pay the trade fee

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

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

• those who have chosen the tax regime of the unified agricultural tax;
• carrying out activities according to the patent.

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

Another subtlety is that entrepreneurs who are "sitting" on UTII cannot apply this taxation regime for an activity that provides for the collection of a trade tax (clause 2.1 of article 346.26 of the Tax Code of the Russian Federation). But since UTII has not been used in Moscow for a long time, this nuance directly concerns individual entrepreneurs and organizations of St. Petersburg and Sevastopol.

Registration

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

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

Lateness is punishable by administrative responsibility. Within the same period, it is necessary to notify in writing about changes in activities that could affect the fact of payment or the amount of the fee, if such changes have occurred.

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

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

Where to submit a notification

The notification must go to the tax office at the location of the commercial facility subject to the payment in question. Possible difficulties that may be caused by this requirement and the ways to resolve them are given below:

1. There are several operating objects for trading: you need to specify information separately about each of them.
2. Several outlets located far from each other are in the jurisdiction of different tax authorities: it is enough to submit a notification to the department to which the first of the listed objects is assigned, not forgetting to indicate information about the rest (see clause 1).
3. The property is located in the region under the jurisdiction of the trade collection, and the registration of the entrepreneur belongs to another city: the notification must be delivered to the inspectorate responsible for the area where the commercial property is located.
4. Only movable means of trade are used: registration is made at the IP address or legal address organizations.
5. The registration of an entrepreneur belongs to one of the three places that support the payment of the trade tax, and he conducts activities in other settlements: you do not need to pay the trade tax, just as you do not need to register with the tax office on this matter.

Form of notification

It is necessary to inform the INFS not in the form of a simple application, but on a specially developed form approved by the letter of the Ministry of Finance of the Russian Federation dated June 10, 2015 No. GD-4-3 / 10036. Mandatory information is entered into it:

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

REFERENCE! Notification form for tax registration, making changes to certain indicators or deregistration is the same: you just need to put a mark in the box provided for this at the top of the recommended form.

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

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

When to pay the fee

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

Calculated dates:

• the beginning of the taxation of the trade tax - the fixed date when the trade object was used for the first time since the beginning of the quarter;
• the date of termination of the obligations of the payer of this fee (de-taxation for this type of payment) - the day when the businessman ceases to carry out the activities indicated in his tax notification.

How to calculate the amount of the fee

The entrepreneur is charged with calculating the indicator of the trade tax for each trade object, which was applied for trade at least once during the quarter. The Tax Code defines the maximum allowable rates collection. The specific conditions for payment are accepted by the city authorities of Moscow, St. Petersburg and Sevastopol, while they are not authorized to go beyond the limit established by the Tax Code of the Russian Federation. The maximum bet size, which determines its limit, is determined by such values ​​as:

• three months cost of a patent for retail trade relevant product;
• type of trading activity (there are restrictions on certain methods of its organization);
• the area of ​​the outlet-object (if commercial premises covers an area of ​​more than 50 sq. m, then the rate of the trade tax is calculated by the footage at each individual trading place).

The amount to be paid is calculated in the usual way for tax payments: the legal rate is multiplied by the indicator of the size of the base.

∑ trade tax = С trade tax х X physical.

• From the trade tax - the rate adopted for the trade tax by the given municipal legislation (or the maximum in accordance with the Tax Code of the Russian Federation);
• X physical - tax base - the physical characteristics of the trade facility.

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

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

Specific Trade Fee Rates

The rates differ by city and by the characteristics of the tax base. Here are the data for those cities where the law on the obligation of trade tax is already in force.

The Moscow authorities have set the maximum quarterly rates of the trade tax:

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

In St. Petersburg, there are slightly smaller limits:

• for stationary objects without a trading floor and "movable" - 41,130 rubles;
• for small retail premises less than 50 sq. m - 38,200 rubles;
• for the area of ​​large premises, as well as for the area of ​​the warehouse - 765 rubles. / sq. m.

Sevastopol has the lowest trading fee limits:

• for non-stationary and without halls trade objects - 9,290 rubles;
• for small rooms up to 50 sq. m. - 7 740 rubles;
• for the area of ​​warehouses and large premises for trade - 155 rubles / sq. m.

• entrepreneurs using vending machines;
• at weekend fairs or dedicated a certain kind goods;
• from selected points of sale in retail markets;
• representatives who sell for sale within autonomous, state or budgetary institutions;
• federal mail.

Example of calculating the maximum amount of a trade fee

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

What is the threat of non-payment of tax collection?

The Tax Code guarantees serious monetary fines for businessmen who neglect to transfer this payment, do it out of time or in the wrong amount, and also make mistakes in calculating the amount of the fee. It is also on the conscience of those who carry out trade to timely and error-free notification of the INFS authorities about the start of the use of a trading facility, its characteristic indicators and emerging changes. The liability that threatens payers in the event of violations is established by law in the following amounts:

• for a delay in the registration of trade tax payers, a negligent entrepreneur who nevertheless continues to trade will pay 10% of the amount of profit for the billing quarter from a taxable trade facility, but not less than 40 thousand rubles;
• An individual entrepreneur or organization did not register at all - the fine can be 10,000 rubles;
• if, due to inaccurate data that the entrepreneur put down in the notification, the amount of payment turned out to be less than the due amount, the offender will pay 20% of the due amount of the fee, and if it is not a mistake, but intent, then 40% is proved.

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

Trade tax in association with taxation

Federal laws regulate the special ratio of trade tax and other fiscal charges. The amount of the paid trade tax can be reduced taxes, which are levied on income (personal income tax for individual entrepreneurs and income tax or a single tax for "simplified" - for organizations). Naturally, this is only permissible with timely registration.

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

How do I find out about the introduction of a fee in my region?

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

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

Who pays the trade fee

Paying organizations and individual entrepreneurs who carry out trading activities in the territory Municipal entity where this fee is set.

The vehicle is paid by taxpayers who are on OSNO and STS. If a taxpayer is on UTII for the type of activity that falls under the tax, he must change the tax system.

What does not affect the payment of the fee?

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

Who can not pay the fee?

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

How to calculate trading fee and what rates

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

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

Suppose trade in a stationary facility in Moscow, area 75 sq. M. The cost of a retail patent for three months in Moscow is 30,000 rubles.
Determine the maximum TS
30,000 rubles. / 50 * 85 sq. M. = 45,000 rubles.
Since the value of the Patent can be changed by the authorities, therefore, the size of the vehicle will also change.

How to register and deregister?

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

Within 5 days from the date of registration, the tax authority sends a corresponding certificate in the form of TS KND 1120450 to the payer of the vehicle.
In the event of termination of activities at an object covered by the TS, the payer of the fee must submit to the tax authority a Notice of Deregistration in the form No. TS-2 KND 1110051.

Notifications are submitted on paper or in in electronic format by TCS with the use of an enhanced qualified electronic signature.

What will happen if you do not register with the tax authorities?

You need to register for tax accounting within 5 working days from the date of the start of trading. Conducting business without filing a Notification of registration as a vehicle payer is equivalent to conducting business by an organization and individual entrepreneur without registering with a tax authority. Hence, we conclude that the amount of the fine can be tangible.

Terms of payment of the trade fee

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

How does the payment of the Trade Tax affect personal income tax?

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

If the individual entrepreneur has not submitted the Registration Notification, then he has no right to reduce personal income tax by the amount of the paid vehicle.

If an individual entrepreneur is registered in one region, but operates in another, for example, in Moscow, and pays the vehicle there, then in this case it is also impossible to reduce personal income tax.

Trade fee and tax payment according to the simplified tax system

In accordance with clause 8 of article 346.21 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying the simplified tax system with the object "Income" have the right to reduce the single tax under the simplified tax system by the amount of the vehicle that was paid during the tax (reporting) period, provided that the single tax STS and TS are paid to the same budget.

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

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

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

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

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