How to pay the trade fee. Trade levy or “rent tax. Impact of the trade tax on other taxes

Advice to Moscow accountants who were the first in Russia to be unlucky.

The Law of the City of Moscow dated December 17, 2014 No. 62 "On Trade Fees" establishes tax rates, benefits and payment deadlines. It also indicates who collects, processes, verifies and transfers information about taxable items to the Federal Tax Service.

In 2018, the trade tax is valid only in Moscow. Entrepreneurs are required to calculate and pay this tax on a quarterly basis.

If your business is subject to a trade tax, then you need to register with the tax office. To do this, you need to submit there a notification in the TC-1 form. In the document, indicate the type of activity and characteristics of the point.

Decree of the Moscow Government dated June 30, 2015 No. 401-PP approves the procedure for collecting, processing and transferring information about shopping facilities to tax authorities. It clarifies how to determine the area of the sales area for tax purposes.

In 2015, St. Petersburg and Sevastopol imposed a three-year moratorium on the imposition of a trade tax. It is possible that it will be extended until 2019.

From 1.01.2018, a new trade tax rate has been established in Moscow for non-stationary shopping facilities in the Central Administrative District of the city. Now it is 40,500, and not 81,000 rubles, as before. For stationary, it remains the same.

In this article, we will be able to consider interesting situations that will help answer, albeit not all, but many of the most pressing questions that trade tax payers have.

Offsetting the amount of the overpayment against the underpayment

An individual entrepreneur for a trade fee has an overpayment in one IFTS, and in another underpayment.

Question: is it possible to offset the amount of the overpayment against the underpayment from one IFTS to another?

In accordance with paragraph 1 of Art. 411 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs who carry out types of entrepreneurial activity in the territory of a municipality (cities of federal significance Moscow, St. Petersburg and Sevastopol), a fee is established using objects of movable and immovable property on the territory of this municipality.

In accordance with the Letter of the Federal Tax Service of Russia dated 26.06.2015 No. GD-4-3 / [email protected](as amended by the Letter of the Federal Tax Service of Russia dated September 15, 2015 No. GD-4-3 / 16205) payment of the amounts of the trade tax is carried out by organizations or individual entrepreneurs registered as a payer of the trade tax with the tax authority, at the location of the real estate object - from by indicating the details of the payee and the OKTMO code at the place of trading activity.

In the event that several objects of carrying out types of entrepreneurial activity, in respect of which the levy is established, are located in territories subordinated to different tax authorities, registration of the payer of the levy is carried out by the tax authority at the location of the object, information about which was received from the payer of the levy earlier than about other objects.

Thus, the trade fee is paid to the tax office where the first object is registered. This means that it is necessary to deregister the erroneously placed object and register with the tax office where the first object is registered.

At the same time, the overpayment is refunded only after it has been offset against the repayment of tax arrears, penalties or fines of the same type. The Inspectorate of the Federal Tax Service will carry out such a set-off itself, without a taxpayer's application. The amount remaining after the offset will be returned to the current account.

The legislation does not provide for the procedure for offsetting the overpayment of the trade fee from one inspection to another. Therefore, you will have to pay the arrears in one inspection and write an application for a refund of the overpayment in another.

Terms of notification of deregistration

Failure to submit documents or other information by the taxpayer within the specified time period shall result in a fine of 200 rubles. for each document not submitted. The fee is established in relation to activities at trade objects.

Registration, deregistration of an organization or individual entrepreneur as a tax payer is carried out on the basis of a relevant notification of the tax payer submitted by him to the tax authority or on the basis of information provided by the authorized body to the tax authority. In case of termination of entrepreneurial activity using the object of trade, the payer of the fee shall submit a corresponding notification to the tax authority.

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

Therefore, the payer of the trade tax is obliged to submit a corresponding notification to the tax authority in the event of termination of entrepreneurial activity using the object of trade. At the same time, no time limit has been established for the fulfillment of this obligation by the Tax Code of the Russian Federation.

Since a certain period for fulfilling the obligation to submit a relevant notification to the tax authority in the event of termination of entrepreneurial activity using the object of trade has not been established, it is impossible to determine in which case the payer of the levy should be held liable for failure to provide a notification, since it is not clear with what date should such a payer be considered to have violated the Tax Code of the Russian Federation.

In paragraph 7 of Art. 3 of the Tax Code of the Russian Federation established that all irrevocable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

Therefore, we can conclude that the organization cannot be held tax liable under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, if it does not submit a notification to the tax authority after the termination of entrepreneurial activity using the object of trade.

Documentary confirmation of the absence of trade

The organization has a store, but there will be no trade in July, August and September. It is planned to resume it in the fourth quarter. Do I have to pay a third-quarter trade fee? What documents can be used to confirm the absence of trading activity at the trading facility during the third quarter?

The amount of the levy is determined by the payer independently for each taxable object, starting from the taxation period in which the taxable object arose, as the product of the tax rate in relation to the corresponding type of business activity and the actual value of the physical characteristics of the corresponding object of trade. The sales tax is paid no later than the 25th day of the month following the taxation period.

In case of termination of entrepreneurial activity using the object of trade, the payer of the levy shall submit a notification to the tax authority. The date of deregistration of the organization as the payer of the fee is the date of termination of the activity specified in the notification.

When an organization is deregistered as a trade tax payer, such a tax payer is issued a notice of deregistration of a Russian organization with a tax authority in the form No. 1-5-Accounting within five days from the date of deregistration. In the event that such a notification is not submitted, the organization continues to be considered a payer of the trade tax. Failure to pay the trade fee by such organizations will be considered a violation of tax and fee laws.

On the basis of the above, in the situation under consideration, the trade tax does not need to be paid if the organization has submitted to the tax authority a notice of deregistration as a payer of the trade tax indicating the date of termination of trading activities.

Whether to pay a fee if there is no trade

The object of taxation with a trade tax is the use of an object of movable or immovable property for carrying out a type of entrepreneurial activity in respect of which the tax is established at least once during a quarter (clause 1 of article 412 of the Tax Code of the Russian Federation).

In accordance with paragraph 2 of Art. 413 of the Tax Code of the Russian Federation, trading activities include the following types of trade:

1) trade through 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, which are gas stations);

2) trade through objects of a non-stationary trading network;

3) trade through objects of a stationary trading network with trading floors;

4) trade carried out by the release of goods from the warehouse.

Art. 2 of the Federal Law of 28.12.2009 No. 381-FZ "On the Basics of State Regulation of Trade Activity in the Russian Federation" it is determined that trade is a type of entrepreneurial activity associated with the purchase and sale of goods. OKVED specified during registration does not affect the trade fee. If the state register contains trade as a main or additional type of activity, but in fact the organization is engaged in another, the fee will not have to be paid.

Showroom and trade fee

The organization in Moscow in Gostiny Dvor has a showroom. Will she have to pay a trade fee if a trade acquiring is installed on the premises?

By the Law of the city of Moscow dated December 17, 2014 No. 62 "On trade fees" (hereinafter referred to as Law No. 62), exemption from payment of the trade fee applies to trade carried out through fixed retail network facilities that do not have a trading floor, non-stationary distribution network facilities or facilities stationary trading network with a hall (s) of less than 100 sq. m, subject to the following conditions:

The main type of activity specified during the state registration of a legal entity or individual entrepreneur relates to the provision of services by hairdressers and beauty salons, laundry services, dry cleaning and dyeing of textile and fur products, repair of clothing and household textiles, repair of shoes and other products from leather, watch and jewelry repair, manufacture and repair of metal haberdashery and keys;

The area occupied by equipment intended for displaying and displaying goods is no more than 10% of the total area of the facility used for the activities indicated above.

In turn, the Ministry of Finance of the Russian Federation in its Letter dated 11.02.2013 No. 03-11-06 / 3/3381 indicated that the exhibition hall (showroom) belongs to the objects of a stationary trading network. The courts are of the same opinion (Resolutions of the Federal Antimonopoly Service of the North Caucasus from 24.10.2013 No. A25-347 / 2013 and Volgo-Vyatsky from 15.07.2013 No. A79-8172 / 2012 of the districts).

Acquiring is a method of paying for goods and services using payment cards. At the same time, trade acquiring is when a client selects a product and provides a card to the seller for payment. The seller reads the card using the necessary equipment, after which the buyer confirms the transaction by entering the PIN code from the card.

Since in the room where the provided demo samples of goods are exhibited (showroom), trade acquiring will be installed, as well as payment will take place through it (sales and purchase agreements with buyers will be concluded), in this case it is necessary to pay a trade fee.

Should an individual entrepreneur pay a trade tax if he carries out trading activities, but at the same time applies the patent taxation system (PSN) and pays the unified agricultural tax (UAT)?

Individual entrepreneurs applying the PSN, as well as individual entrepreneurs and organizations applying the Unified Agricultural Taxation, are not payers of the trade tax and must not submit appropriate notifications to the tax authorities.

PSN is applied by an individual entrepreneur along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

From paying the trade tax for types of entrepreneurial activity, in respect of which a tax is established by the regulatory legal act of the municipality (the laws of the cities of federal significance Moscow, St. ), in relation to these types of business activities using the relevant objects of movable or immovable property.

Trade fee: sewing toys

SP on USN is engaged in sewing soft toys to order. The entrepreneur also sells soft toys made by him to his customers. What to do in this case and do I have to pay a trade fee?

On the territory of the city of Moscow, organizations and individual entrepreneurs are recognized as payers of the fee, provided that the following conditions are met:

1) they carry out types of trade classified as trading activities;

2) such trading activities are carried out by them at the objects of trade, listed in paragraph 4 of Art. 413 of the Tax Code of the Russian Federation. The presence or absence of the taxpayer's ownership of the object through which the trade is carried out does not play a role, since the object of taxation is the “use of such an object for the implementation of trade”, that is, the fee must be paid by the one who trades directly, and not the owner of the object trade. That is, tenants can also be payers of the levy;

3) benefits are not applied to such organizations and individual entrepreneurs.

According to the explanations of the Federal Tax Service of Russia, given in the Letter dated 05.08.2015 No. GD-4-3 / [email protected], in relation to the sale of products of their own production by organizations that do not have objects of trade, the trade tax cannot be established.

Thus, the activity of an individual entrepreneur for the sale of his own products is subject to trade tax in the case of using a trade object (buildings, structures, premises, stationary or non-stationary object). If an individual entrepreneur does not use trading facilities to sell his own products, then the trade fee is not required.

Trade fee is a serious challenge for many Moscow entrepreneurs. Some had to raise prices, reduce floor space, or even close business. To handle the load, reduce operating costs, plan purchases, and control finances.

On July 1, 2015, Chapter 33 of the Tax Code of the Russian Federation, dedicated to a new compulsory payment - trade tax, entered into force.

Trade fee Is a quarterly payment that must be transferred to the budget of individual entrepreneurs and organizations engaged in activities related to trade... The trade tax is a local tax, so it is paid to the budget of the municipality in which it is established.

Where is the trade fee introduced in 2019

The trade tax can be set only on the territory of cities of federal significance (Moscow, St. Petersburg, Sevastopol), but for this they need to adopt the relevant local law in advance.

Reduction of taxes on trade levy

For the quarter in which the trade fee was paid, the following taxes can be reduced:

corporate income tax;
personal income tax (personal income tax) for individual entrepreneurs;
single tax under the simplified tax system, if the object of taxation is selected "Income".

Note: tax on the simplified tax system "Income" can only be reduced if the tax and trade levy are paid to the same budget. For example, an individual entrepreneur registered in the Moscow region is not entitled to reduce the tax if he conducts trading activities and pays a fee in Moscow.

Direct indication that the tax on the simplified tax system with the object can be reduced by the amount of the trade tax "Income minus expenses" no. Therefore, until there is an official clarification, the paid trade fee can only be counted in the expenses incurred.

note, the tax can be reduced only for the quarter in which the trade fee was transferred. Therefore, if the amount of the trade tax is greater than the calculated tax, it will not be possible to carry over the remaining trade tax to reduce the tax in the next quarter.

Deregistration as a trade tax payer

To deregister as a trade tax payer, you must submit a special notification on form TS-2 to the tax office. This notice shall be submitted within 5 business days after the termination of trading activity.

From July 1, 2015, additional taxation is introduced on the territory of Moscow on movable and stationary trade objects for legal entities and individual entrepreneurs. For two other cities of federal significance, St. Petersburg and Sevastopol, the tax will not be introduced during 2015, according to the statements of their administrations. The rates of fees are regulated by legislative acts of the local level, i.e. directly by the city or region in the territory of which the taxpayer carries out activities.

Who is required to pay the trade fee?

All organizations and individual entrepreneurs selling goods to the population, with a few exceptions. Legal entities engaged in retail and wholesale trade fall under the law. All objects subject to taxation are divided into four classes:

Objects without a trading floor, both mobile and immovable - stalls, tents. The only exceptions are gas stations and trade from portable structures or trays.
Objects of delivery and distribution trade, those trays.
Stationary shopping facilities with halls in which the direct sale of products to the population is carried out.
Retail markets. Trade tax is levied only on retail market owners, not tenants.

What is the trade tax in Moscow?

The amount of the trade fee depends on the type of property, its location and area. The largest fee will have to be paid in the Central District of Moscow, and the minimum in the territory of New Moscow.

In accordance with the Law of the City of Moscow No. 62 "On Trade Fees", the following tariffs are introduced:

Object category	Tax rate per quarter
Objects without a sales area, both mobile and immovable	Per object
CAD	81 000
Within the Moscow Ring Road	40 500
Outside the Moscow Ring Road	28 350
Objects of delivery and distribution trade	Per object
All counties	40 500
	Per object
CAD	60 000
Within the Moscow Ring Road	30 000
Outside the Moscow Ring Road	21 000
Stationary retail facilities with halls up to 50 m2	for M 2
CAD	1 200 for each meter up to 50, 50 rubles for each additional meter
Within the Moscow Ring Road	600 for each meter up to 50, 50 rubles for each additional meter
Outside the Moscow Ring Road	420 for each meter up to 50, 50 rubles for each additional meter
Retail Markets	for M 2
All counties	50 rubles per meter

Examples of calculating the trade tax for legal entities

You are the owner of a retail store with an area of 80 meters, located in the Central Administrative District, the tax rate for the central district is 1200 rubles per square meter per quarter for premises with an area of up to 50 square meters, plus 200 rubles per year for each additional meter.

Therefore, for each quarter, starting from the second quarter of 2015, you must contribute 50 * 1200 + (80-50) * 50 = 61,500 rubles to the treasury.

A similar example for a retail facility not in the Central Administrative District, but within the Moscow Ring Road: 50 * 600 + (70-50) * 200 = 31,500 rubles.

If you own a market with an area of 1000 square meters, you will be required to pay 1000 * 50 = 50,000 rubles per quarter.

Who is exempt from paying the trade fee?

Trade tax exemptions are provided at two levels, federal and local.

Exempt from paying the trade tax at the federal level:

Individual entrepreneurs applying the taxation system based on a patent.
Gas stations
Legal entities paying unified agricultural tax

At the local level in Moscow, benefits are:

Vending machines and vending machines
Shopping facilities (stalls, tents) at weekend fairs and other specialized and local fairs
Shopping facilities on the territory of retail markets (the tax is paid by the owner of the market space)
Miscellaneous trade on the territory of various budgetary institutions
Post offices
Budgetary organizations
Shopping facilities in cinemas, museums, theaters, specialized stalls print
Religious organizations in places of worship, buildings and land.

Do I need to pay a shopping fee for online stores?

If you are delivering to customers and you do not have points of sale, then it is not necessary.

Also, the law of the city of Moscow does not stipulate the case of payment of the trade fee when goods are released from the warehouse (pick-up points are not counted), and, therefore, you do not need to pay the trade fee when selling from the warehouse.

How and where is the tax paid?

First of all, you need to register as a payer of the trade tax at the Federal Tax Service Inspectorate on the territory of which the outlet is located, for real estate.

In the IFTS at the place of registration of the taxpayer in all other cases.

It is necessary to send an application to the tax control authorities before July 7, 2015 for facilities already conducting trade activities and within five days from the date of opening for newly formed facilities.

The fee is payable to the budget by the 25th day of the first month of the next quarter.

What BCC codes are used to pay a trade fee?

What happens if I do not pay the trade fee?

The penalty for evading the payment of the trade tax is 10% of the income received during the period of non-payment of the tax, but not less than 40,000 rubles.

The trade tax is not a tax, but a mandatory contribution of local importance, which must be paid by all individual entrepreneurs and organizations for the right to carry out trade activities.

Page content

The introduction of the trade tax is regulated by the law of November 29, 2014 No. 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation." A new chapter 33 is devoted to the new collection in the Tax Code of the Russian Federation.

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

To whom and how to pay the trade fee

The Trade Fee Law is regionally regulated. This means that objects of taxation, interest rates, procedure and terms of payment, benefits are established by local authorities.

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

Who Should Pay the Trade Fee?

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

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

Domestic entrepreneurs working in trade are required to pay a fixed amount on a quarterly basis, the so-called "trade tax". In the NZ of our state, chapter 33 is assigned to this issue, which includes 9 articles with explanations http://ipipip.ru/nk/gl33/.

It has been operating since the beginning of July 2015 in large cities of federal significance, namely: Moscow, St. Petersburg, Sevastopol. Now this law has been adopted for development only by Moscow, and in one working quarter the capital's budget has already received about 2 billion rubles from payers.

retail (shops, pavilions, booths, tents, stalls, regardless of the presence of a trading floor);
through a non-stationary trade network (distribution and distribution trade from vans, truck stalls, mobile counters, carts, etc.);
in retail markets.

At the same time, merchants pay not for the very action of selling any product, but for the object of trade, with the help of which this sale is carried out (a store, a stall, a kiosk, etc.). But each merchant will still have to pay (if he does not fall under the benefits), otherwise punishment from the state threatens - a fine.

The amount of such payment does not depend at all on what is being sold (it can be both food and non-food products). It is paid even if the potential payer has made a one-time sale of any product, that is, the very fact of trade is significant.

The payment deadlines are established by the relevant articles of the Tax Code of the Russian Federation: the taxation period is 1 quarter, no later than the 25th (for example, if you made the appropriate payments before October 25, then the next ones are made until January 25, etc.).

Privileges

A number of trading businessmen can take advantage of the benefits and not pay the vehicle, which is provided for by the relevant law. For this it is necessary that:

The area of the object of non-stationary or stationary trade (both with or without a trading floor) was less than one hundred square meters.
The area occupied by equipment for trade and display of goods is less than ten percent of the total sales area.

In addition, the vehicle is not provided for a number of objects (but on the condition that a notification will be submitted to the tax office, otherwise you will have to pay a fine):

state budgetary institutions;
post offices and print kiosks;
objects for the sale of related products in places of cultural entertainment (museums, theaters, cinemas) with a revenue of more than 50%;
objects of public services, where trade is also allowed;
owners of vending machines and stalls in the markets;
payers of unified agricultural tax;
gas stations;
Individual entrepreneurs working with the patent taxation system (no notification is required for them).

That is, autonomous, budgetary and state institutions are exempted from paying such a fee.

Payment of trade fee

In order to be able to pay for the vehicle, a businessman (or organization) engaged in the sale of goods must register with the local tax office (exactly where the object from which the trade is conducted was registered, or where the individual entrepreneur was registered). Even if the trade is conducted outside the city of Moscow, and the object was registered in this city, then the accounting is made at the place of registration (in Moscow), and not at the place of the sale.

A special notification is submitted to the tax office (the forms of such documents are provided on the website of the Federal Tax Service of the Russian Federation https://www.nalog.ru/rn77/taxation/shopcoll/), it indicates:
- type of trading activity of the entrepreneur;
- type of trade object (stall, kiosk, store, etc.);
- characteristics of the object (the number of the objects themselves, their area).
If the indicators or their characteristics of the object have changed, it is imperative to notify the tax authorities about this within five days.
Five days after the receipt of the notification by the tax service, the merchant-businessman (or a representative of the trading organization) himself will receive a certificate of registration with the tax authority as a payer of the trade tax.
According to the certificate received, a quarterly payment of the vehicle (up to the 25th day) is made in the same tax office where the entrepreneur was registered.

Experts remind: a fine is imposed for a notification that is not completed in time. Please note that such a notice can be submitted to the tax office electronically. To do this, you can use the program "Taxpayer Legal Entity" https://www.nalog.ru/rn77/program/all/nal_ul/, which is developed specifically for organizations and individual entrepreneurs engaged in sales. A feature of this program is to check for errors and fix them.

Vehicle calculation: independently and online

Experts remind that the amount of the vehicle must first be calculated correctly. It is not difficult to do it yourself, but you can use an online calculator for such calculations on the Consultant Pulse website http://consultantpuls.ru/calctorg/. In this case, it is necessary to indicate the type of trading activity and the number of objects.

For independent calculations from the registration documents, it is necessary to take information about the characteristics of the taxable object, for example, the area, which is multiplied by the tax rate. On such a criterion of calculations as the rate of the trade fee, the law provides for maximum restrictions:

for patent retail trade, no more than the value of the patent itself;
for retail markets no more than 550 rubles per 1 square meter of area;
for objects with sales areas, the area of which is more than 50 square meters, not more than for patent trade, but divided by 50.

Thus, its size depends on the value of the patent.

Penalty as a punishment for non-payment of the trade fee

Such a punishment as a monetary fine is applied not only to registered non-payers of the vehicle, but also to those entrepreneurs who did not register on time or even ignored the implementation of this law. The fine is provided for by the legislation of the Russian Federation on trade fees:

For late filing of a notice of registration with the tax office - 10 thousand rubles.
For failure to notify the tax commission - 10% of the profit (for overdue time) not less than 40 thousand rubles, the manager pays separately from 2 thousand rubles to 3 thousand rubles.
For failure to notify about deregistration - 200 rubles for any document not submitted.
In case of full or partial non-payment of the trade fee, regardless of the reason (for example, incorrect calculation of the amount) - 20% of the unpaid amount of the fee.
In case of deliberate non-payment of the trade fee - 40% of the unpaid fee.

To pay any penalty, you must use the BCK (budget classification code). You should not forget about the payment of a penalty for an overdue fine.

The future of trade collection

Experts hope that the introduction of the new payment will not have too much effect on the burden of honest taxpayers, so it is planned that about 20 billion rubles will go to the local budget annually. As a result of the work of this bill in Moscow, it is expected to be introduced in other cities of federal significance - St. Petersburg and Sevastopol. It was not possible to enact this law in all cities at once due to dissatisfied entrepreneurs.

So, in St. Petersburg, such a fee will not be introduced in 2016, because individual entrepreneurs with such payments may incur losses in the amount of 17 billion rubles.