What is a trade tax and who pays it. Trade tax: who, how and when should pay it Trade tax who is obliged to pay

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

Where does it operate?

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

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

OUR HELP

Trade is a type of business activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trading network, non-stationary trading network, as well as through commodity warehouses ().

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

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

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

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

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

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

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

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

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

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

FORMS AND SAMPLES

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

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

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

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

In the case where the payer submitted a notification containing false information and this resulted in incomplete payment of the fee, the tax authority may hold him liable under or under - the choice of norm actually depends on the discretion of the inspector, since the composition of these two articles is not clearly distinguished (). In both the first and second cases, the payer faces a fine of 20% of the amount of the unpaid fee, and if the tax authority proves a deliberate understatement of the base - 40% of this amount in addition to the additional payment of the fee itself. Please note that it fixes the minimum fine (40 thousand rubles), but does not.

Procedure for calculating and paying the fee

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

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

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

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

The physical characteristics of an object are understood (depending on the type of activity performed) either the area of ​​the trading floor, or the object of trade itself.

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

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

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

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

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

Table. Trade tax rates in Moscow in 2015

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

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

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

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

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

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

EXAMPLE

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

Trade fee and other tax payments

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

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

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

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

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 mandatory for companies and individual entrepreneurs using the general taxation system 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 of the city. 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 it is an integral part of 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.

Frequently asked questions and answers about trade fee

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.

I trade from a warehouse in Moscow. Do I have to pay a trade fee?

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 trade is 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.

How to pay tax if I combine the simplified tax system and a patent?

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 fee 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

If I trade on the retail market, do I have to pay a trading fee?

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

If I qualify for benefits and are exempt from trade tax, do I need to submit a notification to the tax office?

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?

Since 2015, a trade tax has been introduced in cities of federal significance: Moscow, St. Petersburg and Sevastopol. This is stated in Law No. 382-FZ. But the trade tax is currently only valid in Moscow, including when trading on the territory of New Moscow (TiNAO). The rules for payment and rates of trade tax are established by Moscow Law No. 62 “On Trade Tax”.

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.

Although this fee appeared in Russian legislation almost two years ago, disputes and numerous questions about the procedure for calculation and payment still do not subside. And every year, many organizations and entrepreneurs whose activities are at least somehow related to trade continue to ask many questions when it comes to the new trade tax.

In the issue of accrual and the procedure for notifying the Federal Tax Service, there are many different aspects and nuances that you need to know if your commercial activity at least somehow intersects with trade.

The procedure for collecting fees is prescribed by many regulatory documents, various provisions, which contain a large number of different reservations and nuances, even if you collect all the documents together, it will be quite difficult to understand them without special preparation. Today we will try to analyze in detail this difficult issue of collecting trade fees from commercial trading organizations and individual entrepreneurs.

General information about the collection

The year before last, Russian legislators introduced a new concept into the Tax Code of the Russian Federation - a trade tax, which is essentially a quarterly fee levied by economic entities (organizations, individual entrepreneurs) engaged in trade. This new fee is regulated by local municipal legal norms and is paid to the local (city) budget.

Collection of the fee is currently carried out only by the Moscow city authorities. Therefore, it is paid only by those business entities that trade in the territory of Moscow. Moreover, it should be noted that the fee is paid regardless of where the economic entity is registered, in the city or not.

The trade tax rate is determined by entrepreneurs independently by calculation; it depends on the taxation scheme, the type of commercial activity (there is a preferential category), the type of trade object and its area.

Since the fee is quarterly, it must be paid after the end of the quarter before the 25th of the following month.

The fee is paid quarterly, regardless of seasonality or the number of actual working days, and in full, by the person who directly uses the retail facility.

Who must pay the fee

The fee is paid, first of all, according to the type of commercial activity, but it is also necessary to take into account the peculiarities of the taxation system used by the subject.

Fees must be paid only by individual entrepreneurs and commercial organizations reporting under the OSNO and the simplified tax system, and those who apply other taxation systems do not pay the fee. An organization or individual entrepreneur has the opportunity to reduce its profit tax by the amount of the fee paid.

But if a commercial entity is on the UTII system and, according to its type of activity, it is supposed to pay a fee, then it must switch to OSNO or the simplified tax system to pay the fees due from its commercial activity.

If the subject is on the simplified tax system for “income”, then the tax payable on income from trade can be reduced by the amount of the transferred trade tax. Thus, if an entity carries out several types of activities, it is necessary to keep records separately for each activity.

If the subject is on the simplified tax system and “income - expenses”, then he can attribute this fee to expenses and separate accounting will not be required.

Activities subject to the levy: retail and wholesale trade through stationary trade facilities, with or without a trading floor (except for gas stations), mobile objects (including trailers, trailers, ships), warehouses.

However, we note that at the moment, sales from a warehouse are not subject to trade tax, since this type of business is not mentioned in the capital’s legal act. Separately, it is necessary to clarify the situation with markets - it is not the stalls that are subject to the trade tax, but the entire market area.

Activities that are not subject to trade tax (beneficiaries):

• trading through machines;
• fairs - on weekends, various specialized or regional (note that the All-Russian Exhibition Center does not apply here);
• trade in cultural institutions (if the quarterly income from tickets is more than 50%);
• trade in vegetable warehouses;
• trading facilities on the territory of markets;
• budgetary or government institutions;
• postal service;
• mobile objects with printed products;
• religious organizations;
• consumer service organizations and repair shops (with an area of ​​up to 100 sq.m. and with a retail part of up to 10%);
• online stores.

However, even if the listed activities are exempt from paying the trade tax, you still need to submit a notification to the Federal Tax Service about registering the object, indicating the category of the benefit. It is important to note that the key fact of calculating the trade fee is the very fact of using the trade facility, and the fee is calculated based on the area of ​​the trade facility and its location.

Innovations for 2017

Since the beginning of 2017, the following innovations have been in effect:

1. The list of fee benefits has been expanded to include organizations and individual entrepreneurs whose main activity is the retail sale of printed materials.
2. A deflator coefficient for 2017 was introduced for collection calculations - 1.237. The calculated collection rate, which for trade markets is set at 550 rubles/sq.m., is increased by this factor. The maximum rate of trade tax is 680.35 rubles. (550 rubles × 1.237) according to the Tax Code of the Russian Federation.
3. For Moscow, the municipal authorities have set a reduced rate for this year - 50 rubles / sq.m. market area multiplied by the deflator. The trade tax rates established by the city depend on the area where the trade facility is located and its area. Note also that the rates of trade tax for stationary and non-stationary retail space differ.

This fee has the peculiarity of changing annually, which forces entrepreneurs to closely monitor all new changes and adds, it must be said, unnecessary problems. Please keep a close eye on the new rules and fee rates - they are updated annually.

Trade tax rates

Trade tax rates for Moscow districts for this year:

Conventionally, the objects according to their territorial location in the city were divided into 3 groups:

1. group: Central Administrative District;
2. group: Northern Administrative District, North-Eastern Administrative District, Eastern Administrative District, South-East Administrative District, South-Western Administrative District, ZAO, North-Western Administrative District (except for the areas listed in clause 3); Southern Administrative District;
3. group: Northern Administrative District Molzhaninovsky District, North-Eastern Administrative District Severny District, Eastern Administrative District Vostochny, Novokosino, Kosino-Ukhtomsky, South-Western Administrative District Nekrasovka, South-Western Administrative District Northern and Southern Butovo, Closed Administrative District Solntsevo, Novo-Peredelkino, Vnukovo, North-Western Administrative District Mitino and Kurkino; Zelenograd, Troitsk and Novomoskovsk Autonomous Okrug.

• Trade through stationary facilities without retail outlets (except gas stations):

1. group - 81,000 rub./object;
2. group - 40,500 rub./object;
3. group - 28350 rub/object.

• Trade through stationary facilities with trading floors up to 50 sq. m incl.:

1. group - 60,000 rub./object;
2. group - 30,000 rub./object;
3. group - 21,000 rub./object.

• Trade through stationary facilities with trading floors with an area of ​​over 50 square meters. m:

1. group - 1,200 rub/sq.m. x 50 sq.m. + 50 rub./sq.m. over 50 sq.m;
2. group - 600 rub./sq.m. x 50 sq.m. + 50 rub./sq.m. over 50 sq.m;
3. group - 420 rub./sq.m. x 50 sq.m. + 50 rub./sq.m. over 50 sq.m.

• Delivery trade. - 40,500 rub./per object.
• Retail markets - 61.85 rubles/sq.m. market square, i.e. 50 rub. x 1.237 deflator coefficient.

Please note that collection rates are set only for a year, then new rates and coefficients will be introduced.

Submission of notification and important nuances

As mentioned earlier, all trading entities must submit information - a notification to the Federal Tax Service. To register, you must submit a notification in the TS-1 form to the Federal Tax Service, this is done: in person or by mail by registered item with an inventory, online (on the Federal Tax Service website or by agreement through an operator).

The notice period is 5 days (working days) from the start of use of the retail facility. While the retail facility is not in use, it does not need to be registered.

Note that for stationary points it is necessary to submit information to the Federal Tax Service at the location of the object, and for mobile objects - at the place of registration of the organization’s office or the place of residence/location of the taxpayer using the object.

For several objects, one notification (listing all objects) is submitted to the Federal Tax Service at the location of the object indicated first in the notification list.

Please note that if the area changes or a new object appears, a notification must also be submitted. If the location of a trade facility changes, it is subject to deregistration in one Federal Tax Service and after that, submission of information to another branch of the Federal Tax Service at the new location.

After notifying the Federal Tax Service, after 5 days the tax authorities issue a certificate of the trade tax payer (in hand or by mail).

There is no special reporting for the trading fee other than notification.

Penalty for late submission of notice

As we have already said, all retail outlets are required to submit a notification to the Federal Tax Service. If the organization does not have to pay the fee, then it indicates the category of its benefit.

The Federal Tax Service and the Department of Economic Policy of Moscow have all the necessary information about all retail outlets and their activities. Therefore, in case of failure to submit the required notification, a fine may be imposed on the taxpayer - 10% of income for the period of “illegal work”, but not less than 40 thousand rubles. and 200 rubles for the very fact of failure to provide notice. The fine is issued during the on-site inspection with the execution of the corresponding act. In addition to the fine, it is possible to apply administrative measures - cancellation of the benefit to reduce income or profit tax by the amount of the trade tax paid.

How can I deregister with the Federal Tax Service?

For various reasons, an entity may need to deregister a trade item. To deregister, you must submit a notification to the Federal Tax Service in the TS-2 form within five days after the actual cessation of trading.

If an organization is on the list of fee payers (can be checked at depr.mos.ru) by mistake, then you can submit a complaint to the department to remove it from the list.

The department quickly satisfies the requirements of entrepreneurs in the following cases:

• the subject submitted the necessary information to the Federal Tax Service, but it was not registered on time or was not received;
• the economic entity does not trade at the facility.

Therefore, in your appeal you can safely clearly indicate one of these reasons to increase the likelihood and speed of a decision in your favor.

To appeal the inclusion of an organization in the register of fee payers, it has 20 days, after which the department submits to the Federal Tax Service an act on the unaccounted object - the Federal Tax Service charges a trade fee.

The payer has the opportunity to cancel the act and the accrual of the fee. To do this, you must send an appeal or complaint to the department within 180 days after receiving the act with the accrued fee. In the complaint, indicate the reason why your organization should not be on the list of fee payers and ask to be removed from the list of payers. The application or complaint must be accompanied by documents confirming the specified reason (cadastral passport for the retail outlet, lease agreement, etc.). You can submit an appeal or complaint to the department online, through its “Electronic Reception” or by mail.

A sample application can be downloaded https://www.gazeta-unp.ru/files/01-09-15/torgovyy-sbor-v-2017-godu.docx

The BCC for payment of the fee can be downloaded https://www.gazeta-unp.ru/files/01-09-15/kbk-2017-torgovyy-sbor.docx

The department considers such requests within a month; in difficult situations, the period can be doubled.

If the appeal is legitimate, then the act will be canceled, charges and fines will be removed, and the overpaid amounts can be taken into account in the future.

Conclusion

In our article today, we examined in detail from different angles all the main aspects and the most typical issues related to the payment and calculation of trade fees. We directly examined the process of submitting notifications to the Federal Tax Service, questions about the inclusion of an individual entrepreneur or organization in the register of tax payers and exclusion from it. We considered the procedure for appealing and correcting errors related to the unlawful calculation of trade fees.

We have tried to present complex and rather ornate formulations in easy to understand language. The rules for calculating and the procedure for collecting fees are quite complex and are regulated by many legal acts, although they are established only at the local municipal level, but in fact this only complicates the task and it is very difficult for a beginner who is not legally savvy to understand and take into account all the features of collecting a fee. There are a lot of reservations and nuances in the documents, so please study the issue carefully and thoroughly so as not to unexpectedly fall under penalties from the tax authorities. As practice shows, challenging decisions of government agencies and getting the decisions overturned can be quite troublesome and not at all easy.

To summarize, we can say that even if you are not a tax payer and belong to the preferential category of entrepreneurs, you still need to register your trade facility with the Federal Tax Service. But when submitting a notification, you must indicate your benefit. The notification must be submitted to the territorial Federal Tax Service within five days after the actual start of trading, at the location of your object, and for mobile objects - the office of the organization or the location or residence of the entrepreneur.

If you were mistakenly charged a trade tax, you must appeal this charge within twenty days or a maximum of 180 days. If you can prove that you are right, the charges will be canceled, and if you have already paid the fee, it will be counted as an overpayment. The main thing is to clearly argue your arguments and attach copies of all the necessary documents, this will give you more chances for a speedy resolution of the issue in your favor.

If trading at the facility is stopped, then the Federal Tax Service must also be notified within five days. When moving a stationary object or changing its area, you must submit a notification again. This can be done online, by mail or in person.

We hope that our article will help you understand the issue discussed today; do not forget to monitor the annual changes in this fee, it has the unpleasant property of constantly changing. Good luck!

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

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 was the trade tax introduced in 2019?

A trade tax can only be established 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 tax

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

• income tax for organizations;
• personal income tax (NDFL) for individual entrepreneurs;
• single tax according to the simplified tax system, if the object of taxation is selected "Income".

Note: tax according to the simplified tax system "Income" can only be reduced if the tax and trade fee are paid into the same budget. For example, an individual entrepreneur registered in the Moscow region does not have the right to reduce the tax if he conducts trading activities and pays the fee in Moscow.

A direct indication that the tax on the simplified tax system for the object can be reduced by the amount of the trade fee "Income minus expenses" No. Therefore, until official clarifications appear, the paid trade fee can only be taken into account as expenses incurred.

note, the tax can be reduced only for the quarter in which the sales tax was transferred. Therefore, if the amount of the trade fee turns out to be more than the calculated tax, then it will not be possible to carry forward the remaining trade fee 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 to form TS-2 to the tax office. This notice is given within 5 working days after the cessation of trading activities.