How to cancel the trading fee. Trade tax or "rental tax"

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?

A trade tax has been introduced in federal cities since 2015: 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 coefficient. 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); South Administrative Okrug;
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 legal, 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!

From July 1, 2015, additional taxation on movable and stationary objects of trade will be introduced in Moscow 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 statements from their administrations. Tax rates are regulated by legislative acts of the local level, i.e. directly of the city or region in the territory of which the taxpayer operates.

Who is required to pay the trade tax?

All organizations and individual entrepreneurs selling goods to the public, with a few exceptions. The law covers legal entities engaged in retail and wholesale trade. All objects subject to taxation are divided into four classes:

• Objects without a sales area, both mobile and immovable - stalls, tents. The exception is gas stations and trading from portable structures or trays.
• Objects of distribution and distribution trade, those same trays.
• Stationary retail facilities with halls in which direct sales of products to the population are carried out.
• Retail markets. Trade tax applies only to owners of retail markets, not tenants.

What is the size of the sales tax in Moscow?

The amount of the sales fee depends on the type of object, 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 Moscow Law No. 62 “On Trade Fees”, the following tariffs are introduced:

Object category	Collection rate per quarter
Objects without a sales area, both mobile and immovable	Per object
Central Administrative District	81 000
Within the Moscow Ring Road	40 500
Outside the Moscow Ring Road	28 350
Objects of distribution and distribution trade	Per object
All districts	40 500
	Per object
Central Administrative District	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
Central Administrative District	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 districts	50 rubles per meter

Examples of calculating sales 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 are the owner of 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 tax?

Exemption from payment of trade tax is provided at two levels, federal and local.

The following are exempt from paying 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, the following have benefits:

• Vending machines and vending machines
• Retail facilities (stalls, tents) at weekend fairs and other specialized and local fairs
• Retail facilities on the territory of retail markets (the tax is paid by the owner of the market areas)
• Retail trade on the territory of various budgetary institutions
• Post offices
• Budgetary organizations
• Retail facilities in cinemas, museums, theaters, specialized stalls printing
• Religious organizations on religious territories, buildings and land plots.

Do online stores need to pay a sales tax?

If you deliver to customers and don’t have sales points, then it’s not necessary.

Also, the Moscow law does not stipulate the case of paying a trade fee when releasing goods from a warehouse (pickup points are not considered), and, therefore, there is no need to pay a trade fee when selling from a warehouse.

How and where is tax paid?

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

To the Federal Tax Service 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 objects already engaged in trading activities and within five days from the date of opening for newly formed objects.

The fee must be paid to the budget by the 25th day of the first month of the next quarter.

What KBK codes are used to pay the trade fee?

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

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

Advice to Moscow accountants who were the first to have bad luck in Russia.

Moscow Law No. 62 dated December 17, 2014 “On Trade Tax” establishes tax rates, benefits and payment deadlines. It also indicates who collects, processes, verifies and transmits information about taxable objects to the Federal Tax Service.

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

If your business is subject to a trade tax, then you need to register with the tax authorities. To do this, you need to submit a notification there in the TS-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 transmitting information about retail facilities to the tax authorities. It clarifies how to determine the area of ​​a sales area for tax calculation.

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

From January 1, 2018, a new trade tax rate has been 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.

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

Offsetting the amount of overpayment against underpayment

An individual entrepreneur has an overpayment for trade fees in one Federal Tax Service Inspectorate, and an underpayment in another.

Question: is it possible to offset the amount of overpayment against the underpayment from one Federal Tax Service Inspectorate to another?

In accordance with paragraph 1 of Art. 411 of the Tax Code of the Russian Federation, payers of the trade tax are organizations and individual entrepreneurs carrying out types of business activities on the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipal entity (laws of the federal cities of Moscow, St. -Petersburg and Sevastopol) a fee has been established using movable and immovable property on the territory of this municipality.

In accordance with the Letter of the Federal Tax Service of Russia dated June 26, 2015 No. GD-4-3/11229@ (as amended by the Letter of the Federal Tax Service of Russia dated September 15, 2015 No. GD-4-3/16205), payment of trade tax amounts is carried out by organizations or individual entrepreneurs consisting registered as a payer of trade tax with the tax authority, at the location of the real estate property - indicating the details of the payee and the OKTMO code at the location of the trade activity.

If several objects of carrying out types of entrepreneurial activities in respect of which a fee is established are located in territories under the jurisdiction of different tax authorities, registration of the fee payer is carried out by the tax authority at the location of the object, information about which was received from the fee payer earlier than about other objects.

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

In this case, the refund of the overpayment is made only after it is offset against the repayment of debt for taxes, penalties or fines of the same type. The Federal Tax Service will carry out this offset itself, without the taxpayer’s application. The amount remaining after the offset will be returned to the current account.

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

Deadlines for notification of deregistration

Failure by the taxpayer to submit documents or other information within the prescribed period entails a fine of 200 rubles. for each document not submitted. The fee is established in relation to activities at retail sites.

Registration or deregistration of an organization or individual entrepreneur as a fee payer with a tax authority is carried out on the basis of a corresponding notification of the fee 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 business activity using a trade object, the payer of the fee submits a corresponding notification to the tax authority.

The date of deregistration of an organization or individual entrepreneur as a fee payer 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 an appropriate notification to the tax authority in the event of termination of business activities using the object of trade. However, no deadline has been established for the fulfillment of this obligation by the Tax Code of the Russian Federation.

Since a specific period for fulfilling the obligation to submit a corresponding notification to the tax authority in the event of termination of business activities using an object of trade has not been established, it is impossible to determine in which case the payer of the fee is subject to liability for failure to submit a notification, since it is not clear 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 it is established that all irremovable 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 brought to tax liability under clause 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 business activities using the object of trade.

Documentary evidence of no 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 trading fee in the third quarter? What documents can confirm the absence of trading activity at a trading facility during the third quarter?

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

In case of termination of business activity using a trade object, the payer of the fee submits a notification to the tax authority. The date of deregistration of an organization as a fee payer is the date of termination of activities specified in the notification.

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

Based on the above, in the situation under consideration, there is no need to pay a trade tax if the organization has submitted to the tax authority a notice of deregistration as a trade tax payer indicating the date of termination of trading activities.

Should I pay a fee if there is no trade?

The object of taxation of a trade tax is the use of an object of movable or immovable property to carry out the type of business activity in respect of which the fee is established, at least once during the 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 retail network that do not have sales areas (with the exception of objects of a stationary distribution network that do not have sales areas, which are gas stations);

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

3) trade through stationary retail chain facilities with trading floors;

4) trade carried out by releasing goods from the warehouse.

Art. 2 of the Federal Law of December 28, 2009 No. 381-FZ “On the fundamentals of state regulation of trading activities in the Russian Federation” it is determined that trading activity is a type of business activity associated with the acquisition and sale of goods. OKVED specified during registration does not affect the trade fee. If the state register contains trade as the main or additional type of activity, but in fact the organization is engaged in something else, you will not have to pay the fee.

Showroom and sales fee

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

Law of Moscow dated December 17, 2014 No. 62 “On Trade Fee” (hereinafter referred to as Law No. 62) exemption from payment of trade fee applies to trade carried out through objects of a stationary trading network that do not have a sales floor, objects of a non-stationary trading network or objects stationary retail chain with hall(s) of less than 100 sq.m. m, subject to the following conditions:

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

The area occupied by equipment intended for the display and display of goods is no more than 10% of the total area of ​​the facility used to carry out the activities specified above.

In turn, the Ministry of Finance of the Russian Federation in Letter No. 03-11-06/3/3381 dated 02/11/2013 indicated that the exhibition hall (showroom) belongs to the facilities of a stationary retail chain. The courts adhere to the same opinion (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated October 24, 2013 No. A25-347/2013 and Volga-Vyatka District dated July 15, 2013 No. A79-8172/2012).

Acquiring is a method of paying for goods and services using payment cards. At the same time, merchant acquiring is when the 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 premises where the provided demonstration samples of goods are displayed (show room), trade acquiring will be installed, and payment will also be made through it (purchase and sale agreements will be concluded with buyers), then 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 (PTS) and pays the unified agricultural tax (UST)?

Individual entrepreneurs using the PSN, as well as individual entrepreneurs and organizations using the Unified Agricultural Tax, are not payers of the trade tax and do not have to submit appropriate notifications to the tax authorities.

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

Individual entrepreneurs using the PSN and taxpayers using the taxation system for agricultural producers (UST) are exempt from paying a trade tax on types of business activities in respect of which a fee has been established by the regulatory legal act of the municipality (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol). ), in relation to these types of business activities using the corresponding objects of movable or immovable property.

Trade fee: sewing toys

An individual entrepreneur on the simplified tax system is engaged in sewing soft toys to order. The entrepreneur also sells soft toys he makes to his customers. What should I do in this case and do I need to pay a trading fee?

On the territory of the city of Moscow, organizations and individual entrepreneurs are recognized as payers of the fee, subject to the simultaneous fulfillment of the following conditions:

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

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

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

According to the explanations of the Federal Tax Service of Russia, given in Letter No. GD‑4-3/13688@ dated 05.08.2015, in relation to the sale of products of their own production by organizations that do not have objects of trade, a trade tax cannot be established.

Thus, the activities of individual entrepreneurs in selling their own products are 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 retail facilities to sell his own products, then there is no need to pay a sales tax.

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

6. Trade in cinemas, theaters, museums. The benefit applies if, at the end of the quarter, the share of income from the sale of tickets for films in cinemas, plays and other performances in theaters, as well as from the sale of tickets to museums in total income was at least 50 percent.

7. Trade through objects of a non-stationary trading network with the specialization “Print”, located in accordance with the procedure approved by the Moscow government.

In addition, the following are in principle exempt from paying sales tax:

1. Autonomous, budgetary and government institutions;

2. Organizations of Russian Post;

3. Religious organizations - in relation to trade in religious buildings and structures and on land plots related to them.

This procedure is provided for by parts 1 and 2 of Article 3 of the Moscow Law of December 17, 2014 No. 62.

In addition, some organizations and entrepreneurs for whom trade is not the main, but a related activity, are exempt from paying the trade tax. This benefit can be used if three conditions are simultaneously met.

1. The provision of services is declared as the main type of activity during state registration of an organization or entrepreneur:

Hairdressing and beauty salons;

Washing, dry cleaning and dyeing of textiles and fur products;

Repair of clothing and textile products for household use;

Repairing shoes and other leather goods;

Repair of watches and jewelry;

For the manufacture and repair of metal haberdashery and keys.

2. The premises in which trade is carried out include:

To objects of a stationary retail chain that do not have sales floors;

To objects of a stationary retail chain with a hall (halls) of less than 100 sq. m;

To objects of a non-stationary trading network.

3. The area occupied by equipment intended for display and display of goods is no more than 10 percent of the total area of ​​the facility used in the main activity.

It should be noted that, in explaining the procedure for applying this benefit, the Russian Ministry of Finance makes a broader conclusion. The letter dated July 27, 2015 No. 03-11-09/42966 (brought to the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13687) states that organizations and entrepreneurs are not recognized as payers of the trade tax who sell related products when providing any household services (for example, funeral services). The authors of the letter base their position on the provisions of GOST R 53108-2008, according to which the sale of related products is part of the provision of household services.

Situation: Do I need to pay a sales tax to an organization - a manufacturer of goods that sells its own products through its store??

Answer: yes, it is necessary.

The trade tax is paid by those who actually use the object of trade (movable or immovable) for the sale of goods (Article 411, paragraph 1 of Article 412 of the Tax Code of the Russian Federation).

Unlike the UTII regime, which cannot be applied to retail trade in goods of own production (Article 346.27 of the Tax Code of the Russian Federation), Chapter 33 “Trade fee” of the Tax Code of the Russian Federation does not contain such restrictions. They are not included in the Law of Moscow dated December 17, 2014 No. 62.

Article 3 of Moscow Law No. 62 of December 17, 2014 also does not provide for benefits that manufacturers could take advantage of when selling their goods. Therefore, if a manufacturer of goods sells them through his own store located in Moscow, he is recognized as a payer of the trade tax by type of activity:

• trade through the objects of a stationary retail chain with trading floors (if the store has a dedicated sales area) (subclause 3, clause 2, article 413 of the Tax Code of the Russian Federation, clause 3, article 2 of the Moscow Law of December 17, 2014 No. 62);

• trade through the objects of a stationary retail chain without sales floors (if the sales area in the store is not equipped) (subclause 1, clause 2, article 413 of the Tax Code of the Russian Federation, clause 1, article 2 of the Moscow Law of December 17, 2014 No. 62) .

The only exception is made for organizations that are recognized as agricultural producers and apply the unified agricultural tax. The sale of agricultural products of own production through a store owned by an organization is not subject to trade tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation).

If an organization producing goods does not have its own retail outlet, such an organization is not recognized as a payer of the trade tax. This was stated in the letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09/43208 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13688).

Situation: Do I need to pay a sales tax to a catering organization that sells purchased goods?

A catering organization is recognized as a payer of trade tax if it conducts trading activities. That is, if it sells purchased goods to take away. If purchased goods are sold as part of the provision of catering services, there is no need to pay a sales tax.

The explanation is this.

A catering organization can sell purchased goods for takeaway, or it can sell such goods for consumption on site as part of its main activity (food).

Takeaway sales - trading activities

Catering establishments are not included in the list of organizations that engage in trade as a related activity and are exempt from paying the trade tax. This list is closed and only includes:

Since there are no catering organizations here, when selling purchased goods for takeaway, they do not have the right to a benefit and are required to pay a sales tax on a general basis.

Sale for on-site consumption - an integral part of catering services

But if catering organizations sell purchased goods as part of catering activities, that is, for consumption on site, then there is no need to pay a sales tax. Such activities are not recognized as trading.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730 and dated July 27, 2015 No. 03-11-09/42962 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13689).

Situation: Is it necessary to pay a sales tax to a car service center that, along with vehicle repair services, sells individual spare parts without installation??

Answer: yes, it is necessary.

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing companies;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no car services here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.

Situation: Is it necessary to pay a sales tax to a cash register service center that, along with its main activities, sells consumables, EKLZ, KKT units and spare parts for them??

Answer: yes, it is necessary.

There are companies that are exempt from paying trade tax, even if their related activity is trade. This list included:

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing companies;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no services for servicing cash registers here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.

Object of taxation

The object of taxation of trade tax is the fact of using an object of trade (movable or immovable) for the sale of goods (clause 1 of Article 412 of the Tax Code of the Russian Federation). Regardless of sales volume, quantity and range of goods sold. The obligation to pay a trade tax arises even if the object of trade (stationary or non-stationary, owned or rented) was used to sell goods at least once a quarter.

From the day when the object of trade was used for the first time, the organization or entrepreneur becomes a payer of the trade tax and within the next five working days must register as such for tax purposes (Clause 2 of Article 412, Clause 2 of Article 416 of the Tax Code of the Russian Federation) . It does not matter how long (how many times) the trade object was used during the quarter. You will have to pay the trading fee for the entire quarter (Article 415 of the Tax Code of the Russian Federation). Adjustment of the amount of the trading fee depending on the actual duration of trading activity during the quarter is not provided for by law.