When to pay the trade fee c. Trade tax: who, how and when should pay it. Powers of government bodies

Trade fee — a new tax payment introduced in 2015. Its rules are determined not only by the Tax Code, but also by the laws of the subjects Russian Federation. Let's look at the specifics of paying this fee.

Payers of trade tax under the Tax Code of the Russian Federation: who are they?

TO trade tax payers Ch. 33 of the Tax Code of the Russian Federation, dedicated to this payment, includes legal entities and individual entrepreneurs engaged in trading at retail facilities, excluding individual entrepreneurs working on a patent and persons using the Unified Agricultural Tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation). If a trade tax has been introduced in the region, then application of UTII it is impossible to apply to trading activities covered by the trade tax.

Activities carried out at the following facilities are considered trading (Article 413 of the Tax Code of the Russian Federation):

• a stationary network, regardless of whether it has trading floors;
• non-stationary network;
• warehouse type;
• retail markets in connection with their creation and management of their operation.

The basis for calculating the tax is the type or area of ​​the trade object. Depending on the nature and size of the object, the Tax Code of the Russian Federation defines the specific rates of this fee (Article 415 of the Tax Code of the Russian Federation).

However, the rules contained in the Tax Code of the Russian Federation only determine common features this payment, and the specific procedure for application (including the amount of rates and the range of tax benefits) is established by the constituent entities of the Russian Federation, in which this fee is introduced by the corresponding legislative act(Article 410 of the Tax Code of the Russian Federation). Therefore, finding out who pays the trade tax in a specific region, you need to find out:

• Has this subject of the Russian Federation adopted a law on trade fee.
• To which circle of persons does the law of the region require payment of the fee?

What budget does the payment of the trade fee include?

Trade fee— local level tax (Clause 3, Article 15 of the Tax Code of the Russian Federation), in establishing the specifics of its calculation, the most important role is assigned to local authorities. They have the right to determine:

• Breakdown of taxpayers and trade objects into categories.
• Features of taxation depending on the type of trading activity and the place of its implementation.
• Your own system of rates, without going beyond the upper limits established by the Tax Code of the Russian Federation, while having the opportunity not to set a rate at all (in fact, to exempt the object from taxation).

They are also responsible for appointing a body that must collect information about taxable objects and provide this information to the Federal Tax Service (Article 418 of the Tax Code of the Russian Federation).

That is, all powers to control the correctness of calculation and payment of this tax rest with local authorities. And the answer to the question is where to pay trade tax, is obvious: to the local budget.

An individual entrepreneur has the right to reduce the accrued personal income tax by the amount of the sales tax. But what to do if the amount of the collection turned out to be more than the personal income tax? About this - in the article.

Where should the trading tax be calculated from July 1, 2015?

Introduction trade tax became possible from July 1, 2015 (Clause 4, Article 4 of the Law “On Amendments to the Tax Code of the Russian Federation” dated November 29, 2014 No. 382-FZ). Required condition The appearance of this tax in the region is the adoption of the corresponding law.

By this date, such a document was adopted by the only subject of the Russian Federation - Moscow (Moscow City Law “On Trade Fees” dated December 17, 2014 No. 62). The remaining constituent entities of the Russian Federation planned to introduce trade tax no earlier than 2016. However, in 2016, not a single region of the country joined Moscow.

The Moscow Law determined the circle of taxpayers and the list of taxable objects in detail given in the Tax Code of the Russian Federation, without establishing a rate for trade carried out directly from warehouses (Article 2 of the Moscow Law), which exempted this activity from taxation.

The Moscow law provides for a number of benefits in the form of tax exemption:

• Legal entities and individual entrepreneurs engaged in retail trade using vending machines, sales at fairs and in retail markets, peddling in premises managed by autonomous, budgetary or government institutions.
• Legal entities belonging to autonomous, budgetary or government institutions, as well as federal postal organizations.

The Moscow Law “On Amendments to the Laws of Moscow” dated June 24, 2015 No. 29, the original text of the law dated December 17, 2014 No. 62, is supplemented with benefits introduced for the period until 2021:

• The types of tax-exempt activities include trade on the territory of the agricultural cluster, sales in the premises of cinemas, theaters, museums, planetariums, circuses (provided that the income from the main activities of these institutions exceeds half of all receipts), non-stationary trade in printed products.
• Added to the list of legal entities exempt from the fee: religious organizations engaged in trade on the territory of relevant religious institutions.

Additionally, by law dated June 24, 2015 No. 29, without limiting the validity period, benefits are exempted from paying the fee for legal entities and individual entrepreneurs providing domestic services(including services of hairdressing salons, beauty salons, laundries, dry cleaners, clothing repair shops, metal goods) provided that the trade facility occupies an area of ​​no more than 100 square meters. m. and of this area no more than 10% is allocated for display of goods.

Taxpayers are registered by independently applying to the Federal Tax Service or on the basis of information provided by the Department of Economic Policy and Development of Moscow, which serves as the body authorized for this purpose (letters of the Ministry of Finance of the Russian Federation dated April 8, 2015 No. 03-11-06/19790 and dated March 27 .2015 No. 03-11-06/16906).

NOTE! If the taxpayer fails to register, he or she will face a fine equal to 10% of the amount of income from the retail facility, but not less than 40,000 rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). An administrative fine in the amount of 2,000 to 3,000 rubles may be imposed on officials of organizations. (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

ABOUT additional benefits introduced in Moscow since 2017, read the material .

How to pay the trading fee in 2016-2017?

Trade fee - quarterly tax paid by the taxpayer no later than the 25th day of the month that follows the reporting period (clause 2 of Article 417 of the Tax Code of the Russian Federation). If the taxpayer has not registered, but according to the information received by the Federal Tax Service from the authorized body, he has an object of taxation, then the tax authority, no later than 30 days from the date of receipt of information about the availability of the object, will send the taxpayer a demand for payment, in which the amount of tax will be calculated according to data available to the Federal Tax Service. A similar procedure will be followed if it is revealed that the information about the object of taxation provided by the taxpayer to the Federal Tax Service when registering as a payer of this fee is unreliable (clause 3 of Article 417 of the Tax Code of the Russian Federation).

What to do if you didn’t have to register, but you submitted a notification to the Federal Tax Service, read the article .

The choice of the place where the fee is paid depends on the place of registration (letter of the Federal Tax Service of the Russian Federation dated June 26, 2015 No. GD-4-3/11229@):

• The property where trade is carried out. For this situation, the OKTMO code corresponding to the place of registration as a fee payer is given in the payment document.
• Legal entity or individual entrepreneur paying the fee. The OKTMO code for such a case must correspond to the place of trade.

Payment order by trade tax is processed in the usual manner for tax payments using standard set details. The BCC is indicated as follows:

• for tax - 182 1 05 05010 02 1000 110;
• for penalties - 182 1 05 05010 02 2100 110;
• for a fine - 182 1 05 05010 02 3000 110.

A sample of filling out a payment document for this tax can be seen in the material .

Results

Preparation of payment documents for payment trade tax is not difficult. Payment deadlines must be observed and fee calculations must be made based on reliable data.

From January 1, 2018, the conditions for those who pays the trade tax in Moscow. The rate for non-stationary retail facilities in the city center has been halved.

The trade fee is a quarterly fixed payment, depending on the area of ​​the retail premises and the location of the facility. It must be paid by the 25th day of the month following the quarter.

Who should pay the trade tax

The trade tax was introduced in 2015; all organizations and individual entrepreneurs who are engaged in:

• trade through fixed network facilities with and without trading floors (shops and kiosks, with the exception of gas stations);
• trade through non-stationary network objects (tents, tables, counters, carts, delivery trade);
• organization of retail markets;
• trade in goods from a warehouse.

Do I have to pay a sales tax when selling online?

Payment is required for companies and individual entrepreneurs on common system taxation and the simplified tax system. UTII for those activities for which payment of a trade tax is established cannot be applied in Moscow. Then you will have to switch to a different taxation system.

If you are on the list of those who pay the trade tax in 2019, you must submit a tax notice in the TS-1 form. From us you can download a notice of trade fee and a sample form for free.

How to register as a trade tax payer

You need to register with the tax office at the place of registration of the property or at the place of registration of the organization or individual entrepreneur, if the premises are not used for trading.

If the retail outlet is registered in Moscow, and the legal entity is in another region, then you need to contact the Moscow Federal Tax Service at the place where the real estate is registered. This rule also applies to movable property.

Documents must be submitted no later than five days from the start of trading.

The tax office, within five working days after submitting the notification, will send a certificate of registration as a trade tax payer.

What has changed in 2019

From January 1, 2018, a new trade tax rate was established in Moscow for non-stationary retail facilities in the Central administrative district cities. Now it is 40,500, not 81,000 rubles, as before. For stationary ones, it remains the same.

From July 1, 2019, the sales tax rate for objects with sales floors up to 50 sq.m. will be reduced by 10% for sales areas up to 300 sq. m - by 2-10% (depending on the area of ​​the object). And for objects with an area of ​​more than 300 sq. m. the rate will be raised to 75 rubles per sq. m. m.

The amount of tax in Moscow depends on the type of trade, the location of the facility and the area of ​​the hall. For calculation use our

Who doesn't pay the trading fee?

Entrepreneurs using the patent system and payers of the unified agricultural tax are exempt from payment. In addition, the trade fee is not paid by legal entities that, when registering, indicated the following main types of activity:

• hairdressing and beauty salons, laundry services, dry cleaning and dyeing of textiles and fur products;
• repair of clothing and textiles for household purposes, repair of shoes, leather goods and watches, as well as jewelry;
• production and repair of metal haberdashery and keys.

The benefit only applies to properties with an area of ​​less than 100 square meters. m, in which the area occupied by equipment for displaying and displaying goods is no more than 10% of the total.

Catering services, including the sale of purchased products, if they are integral part these services are not recognized as trading activities (letter of the Ministry of Finance No. 03-11-11/40960 dated June 5, 2019). Therefore, catering organizations do not have to pay a sales tax.

What happens if you don't pay the trading fee?

If you have not notified the tax office, this is equivalent to conducting business without registering. You face a fine of 10% of the income received during the period during which you traded without notifying the Federal Tax Service, but not less than 40,000 rubles. In addition, the amount of the trade fee cannot be deducted under the single tax under the simplified tax system.

Although the trade tax was introduced back in 2015, many entrepreneurs still do not understand everything. We have prepared answers to the main questions.

Does the online store pay a sales tax?

If you have an online store and you deliver goods by car or courier, you do not pay a sales tax. If you trade through a warehouse or a pick-up point, where the client can pay for the goods, as in a regular store, then you will have to register and pay tax.

According to Law No. 62 OF 12/17/2014 “On Trade Fees”, trade from a warehouse is not subject to the fee.

Do IPs pay a trade fee on a patent?

No. Entrepreneurs using the patent system and payers of the unified agricultural tax are exempt from payment. If you do not fall into this category, you are required to pay a trading tax and notify the tax office. Download

Do cafes and restaurants pay sales tax?

No. Catering enterprises do not pay trade tax. But if you sell take-out goods that cannot be consumed on site, you will have to pay in full.

How do wholesalers pay the sales tax?

If wholesale carried out at stationary retail facilities (not from a warehouse), it is subject to a fee.

I trade through the premises I rent. Who pays the sales tax, the tenant or the landlord?

The one who carries out trading activities pays. If you rent a commercial property, then you are the payer, not the landlord.

Entrepreneurs who combine the simplified tax system and a patent need to understand the scope of the activity within which trade is carried out. Trade tax for individual entrepreneurs on the simplified tax system in Moscow is mandatory. If trade occurs within the framework of patent activity, there is no need to pay tax. If you trade through the same store simultaneously under a patent and the simplified tax system, you must register as a payer of the trade tax and pay only for those square meters that are involved in trading activities under the simplified tax system. If it is physically impossible to divide the area by type of activity, you will have to pay for all square meters of the store.

How to determine the area of ​​the sales floor for the purpose of calculating the sales fee?

The total area is calculated on the basis of inventory and title documents. They must contain information about the purpose, design features and layout of the premises, as well as information confirming the right to use the point. Calculate your fee using

No. Trading fees in relation to activities related to the organization of retail markets are paid only by management companies.

Yes need. In this case, along with the notification, it is necessary to submit documents confirming the right to receive benefits. And in the notification indicate the benefit code. Download the notice of registration as a trade tax payer >>

In what other regions does the trade tax apply?

Watch the recording of the webinar, where we answered all the questions and sorted out who will pay how much, how and to whom to report. The webinar was recorded in 2015, but is still relevant in 2019.

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 rules introduced by them 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.

Read also:

Calculation of trade fee and tax rate

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 the special tax regimes of Unified Agricultural Tax or PSN under this species activities (Tax Code of the Russian Federation, Art. 411, clause 2). And also gas stations.

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

Please note that according to the letter of the Moscow Department of Finance No. 90-01-01-07-53/15 dated April 20, 2015, the tax does not apply to trade that is carried out by releasing goods from the warehouse.

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

• Implementing retail trade using machines (trading and vending).
• Carrying out trade at fairs organized on weekends, as well as at regional and specialized fairs.
• Carrying out trade in the territory of retail markets through non-stationary and stationary objects trading network.
• Carrying out peddling trade in buildings, premises, structures that are located in operational management state, 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 tax object “income”.

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

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

The concept of a trade tax first came into use among Muscovites, and then among residents of other federal cities 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 Federal Law dated November 29, 2014 No. 382 “On amendments to parts one and two of the Tax Code of the Russian Federation.”

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

How does the Tax Code of the Russian Federation determine trade tax?

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

• non-movable retail facilities without special halls (except for trade at gas stations);
• “movable” points for sales (trays, tents, sales from cars, tables, layouts, etc.);
• trading floors in permanent retail premises (shops, benches, pavilions);
• warehouses with goods sold directly from there.

Municipal associations, for which a trade tax is required, with 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 mentioned cities, the trade tax must be paid strictly, and in other places of the Russian Federation it can be introduced only after legislative innovations have been adopted at the state and regional levels.

A sales fee is charged if the above-mentioned objects (movable or stationary) were used for their intended purpose at least once per quarter: the period of use, the characteristics of the products sold and the income or loss received do not affect the amount of the sales fee. For the INFS, it also does not matter whether the given sales object is owned by the entrepreneur or is rented.

The entrepreneur's activities will be subject to this fee if trading occurs at one of the four designated types of 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 trade.

Who pays and who doesn't pay the trade tax

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 subject to this payment are concentrated in Moscow, St. Petersburg and Sevastopol.

The following categories of entrepreneurs are exempt 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 Unified Agricultural Tax regime;
• carrying out activities in accordance with the patent.

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

Another subtlety is that entrepreneurs “using” UTII cannot apply this taxation regime for the type of activity that involves 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 quite some time, this nuance directly concerns individual entrepreneurs and organizations in St. Petersburg and Sevastopol.

Registration

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

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

Lateness is punishable by administrative liability. Within the same period, you must notify in writing about changes in activities that may 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 fee cannot be deducted from the income tax, personal income tax or the amount of the single tax under the “simplified” procedure. In case of incriminating results of the inspection, you will have to pay not only the trade fee itself and a fine for late payment or work without making a mandatory payment, but also all stipulated income taxes without any deductions. A fine is also imposed on revealed false information about the tax base, that is, the object of sale, which resulted in arrears for this fee.

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

Where to submit notification

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

1. There are several existing objects for trading activities: you need to provide information about each of them separately.
2. Several retail 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 others (see paragraph 1).
3. The property is located in the region under the jurisdiction of the trade tax, and the registration of the entrepreneur relates to another city: the notification must be delivered to the inspectorate responsible for the area where the trade property is located.
4. Only transportable means of trade are used: registration is carried out at the address of the individual entrepreneur or legal address organizations.
5. Registration of an entrepreneur refers to one of three places that support payment of the trade tax, and he conducts activities in other localities: there is no need to pay the trade fee, nor do you need to register for this with the tax office.

Notification form

The INFS must be informed not in the form of a simple statement, but on a specially designed form approved by letter of the Ministry of Finance of the Russian Federation dated June 10, 2015 No. GD-4-3/10036. It contains the required information:

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

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

The fiscal authorities, having accepted the notification 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 type 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 assigned quarterly, which means it relates to quarterly indicators. It must be paid by the 25th day of the month following the last day of the reporting quarter. If the final date for making a payment falls on a weekend, the law allows it to be moved to the next day.

Dates relative to which calculations are made:

• the beginning of taxation of the trade tax - the fixed date when the first time since the beginning of the quarter was used shopping facility;
• date of termination of the payer's obligations this fee(removal from tax registration for this type of payment) is the day when a businessman ceases to conduct the activities indicated in his tax notice.

How to calculate the fee amount

The entrepreneur is required to calculate the trade fee indicator himself for each retail facility that was used for trade at least once during the quarter. The Tax Code determines the maximum allowable tax rates. The specific conditions for payment are accepted by the city authorities of Moscow, St. Petersburg and Sevastopol, but 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-month cost of a patent for retail trade in the relevant product;
• type of trading activity (there are restrictions on certain ways of organizing it);
• square point of sale-object (if commercial premises occupies an area of ​​more than 50 square meters. m, then the sales tax rate is calculated based on the square footage at each individual retail location).

The amount intended for payment is calculated in the usual way for tax payments: the legislative rate is multiplied by the base value.

∑ trade fee = C trade fee x X physical.

• From the trade tax - the rate accepted for the trade tax by this municipal legislation (or the maximum in accordance with the Tax Code of the Russian Federation);
• X physical – tax collection base – physical characteristics of a retail facility.

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

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

Specific trade tax rates

Rates differ by city and by the characteristics of the tax base. We present data for those cities where the law on the obligation of trade tax is already in force.

The Moscow authorities have established maximum quarterly rates of trade tax:

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

In St. Petersburg, slightly lower limits apply:

• for stationary objects without a sales area and “movable” – 41,130 rubles;
• for small retail premises of less than 50 sq. m – 38,200 rubles;
• for the footage of large premises, as well as for the warehouse area - 765 rubles. /sq. m.

Sevastopol has the lowest limits on trade fees:

• for non-stationary retail establishments that do not have halls – 9,290 rubles;
• for small rooms up to 50 sq. m. – 7,740 rubles;
• for the footage of warehouses and large premises for trade - 155 rubles/sq. m.

• entrepreneurs using vending machines;
• at weekend fairs or those dedicated to a specific type of product;
• from individual retail outlets to retail markets;
• representatives who trade “on the street” within autonomous, state-owned or budgetary institutions;
• federal mail.

Example of calculating the maximum trading fee amount

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

What are the consequences of failure to pay taxes?

The Tax Code guarantees serious monetary fines for businessmen who neglect to transfer this payment, do so untimely or inappropriately. the right size, as well as those making errors in calculating the size of the collection. It is also the responsibility of those carrying out trade to promptly and accurately notify the INFS authorities about the start of the use of a trading facility, its characteristic indicators and emerging changes. The liability facing payers in the event of violations is established by law in the following amounts:

• for delays in registering trade tax payers, a negligent entrepreneur who still continues trading will pay 10% of the amount of profit for the billing quarter from a taxable retail facility, but not less than 40 thousand rubles;
• An individual entrepreneur or organization has not registered at all - the fine can be 10,000 rubles;
• if, due to inaccurate data that the entrepreneur entered in the notification, the payment amount turned out to be less than required, the violator will pay 20% of the due amount of the fee, and if it is proven not an error, but intent - then 40%.

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 of the funds due by law.

Trade fee in association with taxation

Federal laws regulate the special relationship between trade fees and other fiscal payments. The taxes levied on income can be reduced by the amount of the trade fee paid (personal income tax for individual entrepreneurs and income tax or a single tax for “simplers” - for organizations). Naturally, this is only permissible if registration is timely.

In 2015, the Tax Code introduced a new payment for entrepreneurs and organizations engaged in retail, wholesale and small wholesale trade. In Moscow it begins to operate on July 1, 2015. Other cities will decide whether to introduce a sales tax later. We'll tell you what the innovation is and what Muscovites need to do right now.

Who pays

The trade tax is regulated by Chapter 33 of the Tax Code and regulations organs local government and cities of federal significance. For Moscow, this is Law No. 62 “On Trade Fees” dated December 17, 2014. The trading fee is paid by companies and individual entrepreneurs who trade:

• through stationary retail chain facilities without sales floors (except for gas stations);
• through objects of a non-stationary trading network;
• through stationary retail chain facilities with trading floors;
• from warehouse. In Moscow, sales from a warehouse are not subject to trade taxes because they are not listed in the law;
• in retail markets. In Moscow, trade at fairs and retail markets is exempt from the concessional trade tax;

The benefit in Moscow applies to trading through vending machines, at the post office and in government agencies. Beneficiaries do not pay the fee, but they register.

Who doesn't pay

The Tax Code exempts from payment of trade tax:

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

Who needs to do what before July 7, 2015

If you are already conducting an activity that is subject to a trade tax, you need to register with the Federal Tax Service and obtain a certificate.

• Kind of activity,
• object of trade: fixed network, delivery or carry-out trade,
• characteristics: number and area of ​​premises.

1. Owners of stationary stores submit a notification to the Federal Tax Service at the location of the store.
2. Owners of mobile stores, tents and other movable retail outlets inform the Federal Tax Service at the place of registration of the company.
3. If there are several points of sale, send a notice of registration to the address of the facility that comes first in the list of points of sale.

Companies that will begin trading after the Trade Tax Law comes into force must submit a notification within 5 business days of the start of sales.

If you are not registered as the owner of a stationary outlet, but trade occasionally - for example, from a car every few months - do not submit a notification now. Submit it within 5 business days after trading.

If you do not submit a notification on time, you will face a fine of 40,000 rubles.

Within 5 days after submitting the notification, tax authorities will register the company and send a certificate.

How much and when to pay

Trade tax rates are contained in the text of the municipal law. They are different for stationary and non-stationary trading. Rates for stationary trading depend on the area of ​​the trading floor and its location.

The trade tax rate cannot exceed the estimated tax amount under the patent tax system for 3 months.

Experts from the Ministry of Finance propose to determine the retail space, guided by the chapter of the Tax Code on the patent system.

The trade tax from a store in the Central Administrative District will be 2 times higher than the trade tax in other areas of old Moscow and almost 3 times higher in the territories newly annexed to the city.

The trade fee must be paid quarterly no later than the 25th day of the month following the end of the tax period. Muscovites will pay for the first time no later than October 26, 2015, because October 25 is Sunday.

There is no need to report the trade fee.

How to reduce taxes

1. Taxpayers on OSNO reduce the income tax in the regional part by the amount of the trade fee;
2. The simplified tax system at “Revenue” deducts the trade fee from the amount of the single tax if the trade fee and tax are paid in the same region;
3. For simplifiers with the object “income minus expenses,” there are no direct instructions. But the list of expenses includes “fees paid in accordance with the legislation on taxes and fees.” The trade tax satisfies this condition, so it can be included in expenses when calculating the single tax. It is not the single tax that will be reduced by the amount of the trade tax, but the costs of calculating it;
4. An individual entrepreneur reduces personal income tax by the amount of trade tax if trading activities were carried out in the region where he is registered as an individual entrepreneur.

If a company paid 100,000 rubles in profit tax and now has to pay 10,000 rubles in trade tax, then it will pay 90,000 rubles in profit tax and 10,000 rubles in trade tax. In this case, the tax burden of a bona fide taxpayer will not change.

How to stop paying trading fees

Even if you used a retail facility only once, you will have to pay a sales fee for the entire quarter. Therefore, if you stop trading altogether or do not plan to sell anything in the near future, you should deregister. To do this, submit a notification in form TS-2 to the inspectorate in which you are listed as a payer of the trade tax. St. Petersburg and Sevastopol will introduce a trade tax no earlier than 2016.

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