A.S. Kolosovskaya, tax consultant

Trade fee in Moscow - 2015

We answer these and other popular questions about the Moscow trade tax.

Trade fee in Moscow in 2015

Who should pay the trade tax?

ATTENTION

Already trading organizations and entrepreneurs must submit a notification of registration as a trade tax payer no later than July 7.
The first time you must pay the trade fee for the third quarter of 2015 no later than October 26, 2015 at KBK 182 1 05 05010 02 1000 110.

Trade tax is paid by organizations and entrepreneurs and Art. 2 of Law No. 62 of December 17, 2014 (hereinafter referred to as Law No. 62):

• retail sales in Moscow through stationary facilities, that is, shops and pavilions with a sales floor, as well as kiosks, tents and stalls without sales floors;
• engaged in distribution and distribution trade in Moscow, for example through vans;
• are the owners of Moscow retail markets.

It doesn’t matter what you sell (food or manufactured goods), whether you own the retail space or whether you rent it.

Who can avoid paying the trade fee?

Don't have to pay trade tax clause 2 art. 411 Tax Code of the Russian Federation:

• entrepreneurs on the patent tax system;
• Unified Agricultural Tax payers.

Also exempt from the fee Art. 3 of Law No. 62:

• sale of goods through vending machines;
• trade at fairs and retail markets.

Do wholesalers have to pay a sales tax?

No, they shouldn't. After all, for trade from warehouses (and this is how wholesalers sell goods) in Moscow, collection rates have not been established. Art. 2 of Law No. 62;.

Is it necessary to pay a trade tax if a company is registered in Moscow and its stores are located in the Moscow region?

Only those who trade in Moscow must pay the trade tax. In this case, the place of registration of the organization itself with the tax authority does not matter. Since retail trade is carried out in the Moscow region (shops are located there), there is no need to pay a sales tax clause 1 art. 411 Tax Code of the Russian Federation.

Is it necessary to pay a trade tax if a company is registered in the Moscow region and its store is located in Moscow?

Since retail trade is carried out through a store in Moscow, the organization must pay a sales tax.

However, if this store is located on the territory of a retail market, there is no need to pay the fee Articles 2, 3 of Law No. 62. The right to use this benefit can be confirmed Letter of the Moscow Department of Finance dated April 20, 2015 No. 90-01-01-07-53/15:

• an agreement on the provision of a trading place on the market;
• seller card.

Is it necessary to pay a trade tax if an entrepreneur comes from another region to Moscow to trade in the retail market?

An entrepreneur trading in Moscow on the retail market does not need to pay a sales tax. Art. 3 of Law No. 62. And it doesn’t matter where he is registered with the tax authorities - in Moscow or another region.

Do restaurants, cafes and other catering establishments have to pay a sales tax?

No, they shouldn't. In Moscow, only retail trade is subject to tax, but it does not include the sale of food and drinks in bars, restaurants, cafes and other catering establishments. Art. 2 of Law No. 62; Art. 413 Tax Code of the Russian Federation.

What are the trade tax rates?

The fee rates are set in Art. 2 of Law No. 62. They depend on the type of trade and may vary depending on the area in which it is carried out.

For retail outlets with a sales floor area of ​​no more than 50 sq. m and without trading floors, a fixed collection rate is established - in rubles per quarter from each retail facility.

For example, if you are engaged in delivery and distribution trade in any district of Moscow, you will have to pay 40,500 rubles quarterly. For a store with a sales area of ​​up to 50 sq. m in the Central Administrative District the collection rate is 60,000 rubles. per quarter, and for the same store in Mitino - 21,000 rubles. per quarter. From a kiosk in the Central Administrative District you will have to pay 81,000 rubles for the quarter.

Large shops, supermarkets, hypermarkets with a sales area of ​​over 50 sq. m and the owners of retail markets pay a trading fee for each square meter of retail space.

How to determine the sales area of ​​a store in order to calculate the sales fee?

The area of ​​the sales area is determined on the basis of inventory and title documents for the trading facility. This can be any document containing information about the purpose and layout of the premises of the facility - a purchase and sale or lease agreement, technical passport, plans, diagrams, explications, etc. Letters of the Ministry of Finance dated 04/29/2015 No. 03-11-06/24876, dated 03/27/2015 No. 03-11-06/3/17199, No. 03-11-06/3/17214

For example, the sales area of ​​a store located in South Butovo is 65 square meters. m. Trade tax rates:

• 420 rub. for every square meter sales area up to 50 sq. m inclusive;
• 50 rub. for each full (incomplete) square meter of retail space over 50 sq. m.

The amount of trade tax payable for the quarter will be RUB 21,750. (420 rub. x 50 sq. m + 50 rub. x (65 sq. m – 50 sq. m)).

Our store is closed on Sundays and will soon be closed for renovations for a month. Is this somehow taken into account when calculating the trading fee?

No. It doesn't matter how many days in a quarter you traded.

The amount of the fee payable does not decrease depending on the duration trading activities during the quarter.

Do trade tax payers need to register for tax purposes?

Yes. If your trading activities in Moscow are subject to a fee, you must submit a notification to the Federal Tax Service in accordance with form No. TS-1, which is given in Letter of the Federal Tax Service dated June 10, 2015 No. GD-4-3/10036@ .

If there are several retail outlets, one notification is submitted, but for each retail outlet you must fill out a separate page “Information about the object subject to trade tax.”

To which inspectorate should I submit a notification of registration as a trade tax payer?

Notification in form No. TS-1 clause 7 art. 416 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated June 17, 2015 No. GD-4-3/10382@ must be taken:

• <или>when trading through a store that is real estate - to the Federal Tax Service at the location of this store. If you have several stores in the territories of different Federal Tax Service, then you can register in any of them of your choice. In the notification, indicate information about the store controlled by this Federal Tax Service first, about the rest - in any order;
• <или>when trading through any other facility - to the Federal Tax Service at the location of the organization or place of residence of the entrepreneur. For example, an organization registered in the Moscow region is engaged in delivery trade in Moscow. She needs to submit a notification to her Moscow Region Federal Tax Service.

What is the deadline for submitting notification of registration to trade tax payers?

Notification in form No. TS-1 must be submitted in paper or electronic form within 5 working days from the date of commencement of trading.

If you traded in Moscow before the beginning of July, then 5 working days are counted from July 1, 2015 - the last day for submitting a notification will be July 7, 2015.

After this, the Federal Tax Service will send you a certificate of registration in the form No. TS Articles 412, 416 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service dated June 10, 2015 No. GD-4-3/10036@.

What happens if the trade tax payer does not register?

The tax inspectorate will learn from the Moscow Department of Economic Policy and Development that you have a trade item from which you must pay a trade tax. Art. 4 of Law No. 62.

And if you do not register, the inspection, firstly, will require you to pay a fee calculated on the basis of information received from the Department. You will have to pay both the fee and penalties. Moreover, the collection amounts collected from you cannot be taken into account for tax purposes. clause 5 art. 225, paragraph 10 of Art. 286, paragraph 8 of Art. 346.21, paragraph 3 of Art. 417, paragraph 4 of Art. 418 Tax Code of the Russian Federation.

Secondly, you will be fined for conducting activities without tax registration - 10% of the income received during the period while you worked without registration, but not less than 40,000 rubles. clause 2 art. 116, paragraph 2 of Art. 416 Tax Code of the Russian Federation

When and to which BCC do I have to pay the trading fee?

The trading fee must be paid quarterly no later than the 25th day of the month following the end of the quarter. That is, the fee for the third quarter must be paid no later than October 26, 2015 (October 25 - Sunday) Art. 414, paragraph 2 of Art. 417 Tax Code of the Russian Federation.

The trade tax is paid to the budget of the city of Moscow according to KBK 182 1 05 05010 02 1000 110.

Do I need to submit trade tax reporting?

There is no need to file any trade tax returns.

However, it is necessary to inform the Federal Tax Service using Form No. TS-1 about all changes in the indicators of the trade object that affect the calculation of the amount of collection and clause 2 art. 416 Tax Code of the Russian Federation. For example, about changing the area of ​​a hypermarket sales floor.

How to account for trade tax for tax purposes?

Organizations on OSN do not take into account the trade tax in expenses, but reduce the income tax itself (advance payment) by the amount of the fee paid. But only that part of the tax that is transferred to the Moscow budget clause 10 art. 286 Tax Code of the Russian Federation.

Moscow entrepreneurs who pay personal income tax can reduce their personal income tax by the amount of the fee paid, calculated at the end of the year at a rate of 13% clause 5 art. 225 Tax Code of the Russian Federation.

Simplifications with the object “income minus expenses” take into account the amount of the fee paid in expenses x subp. 22 clause 1 art. 346.16 Tax Code of the Russian Federation.

Organizations and entrepreneurs using the simplified tax system with the object “income” can reduce the “simplified” tax (advance payment) by the amount of the trade tax paid in the corresponding tax (reporting) period. But only on condition that the tax is credited to the budget of the city of Moscow clause 8 art. 346.21 Tax Code of the Russian Federation. That is, the trading fee paid in October for the third quarter can be taken into account when calculating the tax for the year. However, if you have several types of activities on the “profitable” simplified tax system, you can only reduce the amount of tax on income from retail trade on which the trade tax is paid by the amount of the fee. Therefore, you will have to take into account retail income separately. Letter of the Ministry of Finance dated March 27, 2015 No. 03-11-11/16902.

What is the penalty for failure to pay the trade fee?

If you do not pay the fee on time, the Federal Tax Service will send you a demand for its payment in an amount calculated on the basis of the information available to the inspectorate about the object of trade. In addition, penalties will be charged for each day of delay in payment, a fee Art. 75 Tax Code of the Russian Federation.

If, after receiving the demand, you still do not pay the fee, the tax authority may issue a collection order and block your bank account.

On July 1, a trade tax was introduced in the city of Moscow. It has already been dubbed the “small business killer”, “metropolitan rent”, and associations of representatives of various trade sectors are already writing letters to the President. Before joining the ranks of opponents this fee, let's understand the background of its adoption, its essence, as well as legal ways to reduce its size.

What has passed us by

In the second half of 2014, despite the difficult economic situation in the country and the Government’s assurances not to increase the tax burden on business and the population, the issue of new initiatives in the field of taxes and fees was actively discussed. One of the most notable was the initiative to introduce a “new” tax to fill regional budgets - a sales tax. According to preliminary estimates, the “new” tax could bring the budgets of the constituent entities of the Russian Federation about 200 billion rubles of additional revenue, which is quite a significant amount, especially considering that at the time of discussing the introduction of the new tax (after 6 months of 2014), 30 constituent entities of the Russian Federation had budget deficit, and another 30 were at risk, that is, balancing on the brink. Therefore, the regions, in particular Moscow (its budget deficit is almost equal to the annual budget of St. Petersburg), were completely in favor of introducing a sales tax.

The “new” tax was an almost exact copy of the sales tax that existed from 1998 to 2004. The main disadvantage of the “old” sales tax was the fact that it was indirect. The difference between indirect taxes (for example, value added tax) and direct taxes (for example, corporate profit tax) is that they are taxes on the consumer, that is, the cost of the product increases by the amount of the indirect tax. The peculiarity of the “old” sales tax was that its tax base (the amount from which the amount of tax payable is calculated) was the sale of goods, that is, it was identical to the tax base of the value added tax (hereinafter referred to as VAT). In fact, a situation occurred where the same transaction was subject to twice the same taxes. The difference between them was that the VAT rate was 20% (since 2004 - 18%), it was transferred to federal budget and was a federal tax, that is, it could only be established at the federal level. The “old” sales tax was a regional tax - it was established on the territory of each subject of the federation separately by legislative act of the legislative assembly of the subject. The maximum rate that a federal subject could set was 5%. The collection rate of this tax left much to be desired: no more than 30% of taxpayers paid this tax. This situation was associated with an ill-conceived system for administering this tax (control over its payment and transfer).

Thus, the “new” sales tax did not carry anything other than rising prices, additional costs for building an administration system and a massive transition of business to the “shadow” sphere: in fact, a decrease in the current level of tax revenues to the budget. In this regard, in September 2014, the introduction of a “new” sales tax was abandoned.

“We need to introduce at least something,” this is how one can characterize the persistent desire of some deputies, who actively promoted the interests of the constituent entities of the federation, to impose a new duty on business. This time we decided to charge local fees with 22 (!) species entrepreneurial activity. However, in the end, the bill was softened, and it was decided to leave only local taxes on commercial activities.

It is worth noting that the adoption by the State Duma of such an important innovation in the system of taxes and fees occurred as closed as possible given the current level of information transparency of the legislative process: the introduction of a trade tax was carried out by amending the law already adopted in the first reading, which ultimately deprived citizens explanatory note (some kind of justification for the innovation), as well as the conclusion of the Government, which is important element legislative process when making changes to the system of taxes and fees (most likely, it was informal). Subsequently, several more important amendments to the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation) were carried out in the same way. Fun fact: Maria Kozhevnikova, the “star” of popular television sitcoms and domestic “blockbusters”, also became a “co-author” of the initiative to introduce a sales tax.

Representatives of the Ministry of Finance of the Russian Federation explained this method of adopting changes in the Tax Code of the Russian Federation due to haste and the need to new initiative started working already in 2015 (this is due to the peculiarities of the entry into force of “tax” laws).

Thus, we can conclude that the trade fee is the least of all the evils that could befall entrepreneurs.

According to some media reports, the idea of ​​​​introducing a trade tax belonged to Moscow, which has repeatedly complained to the President that retail chains do not pay additional taxes. The President even spoke out on this matter, but provided not entirely accurate data on the amount of taxes that the largest retail chains paid to the Moscow budget (25 million instead of 25 billion rubles). As it turned out later, Moscow was not complaining about retail chains at all, but about shopping centers who did not pay additional corporate property tax due to the peculiarities of calculating the tax base. However this problem was decided last year when the methodology for calculating the tax base for corporate property tax changed, which led to a significant increase in the amount of tax payable.

Some experts believe that the purpose of introducing this fee is to fix the minimum payment for enterprises in the trading industry, since many of them use various schemes and tricks to reduce your tax liability. Payment for access to a huge consumer base that exists within Moscow. This position is also confirmed by documents from the Department of Economic Policy and Development, the responsible body on the part of the Moscow Government for the administration of the trade tax.

A feature of recent tax initiatives, entailing a significant change in the provisions of certain categories of taxpayers, is the qualified distribution of their effect throughout the territory, that is, not immediately throughout the country, but only within certain zones and territories (special economic zones, regional investment projects, territories of advanced social economic development). They decided to do the same with the new duty: in accordance with Art. 4 Federal Law dated November 29, 2014 No. 382-FZ “On amendments to parts one and two of the Tax Code Russian Federation", the trade tax could be introduced only on the territory of municipalities that are part of federal cities (Moscow, St. Petersburg and, more recently, Sevastopol). For municipalities that are part of other regions, it is necessary to adopt a separate federal law that will allow the introduction of a trade tax in these territories.

“Let’s take an example: for a convenience store with a sales area of ​​67 m2 in the Central Administrative District, the amount of sales tax for the third quarter of 2015 would be 60,850 rubles”

Initially, the potential territories in which a trade tax could be introduced were limited to three subjects, of which only in Moscow a trade tax began to operate on July 1, 2015.

The authorities of St. Petersburg and Sevastopol have so far decided to postpone the introduction of the trade tax on the territory of their constituent entities, which is due to the reluctance to lose the current volume of tax deductions from trading enterprises, as well as the incomparability of the economy of the capital and other constituent entities. For example, in 2015, the revenue side of the budgets of Moscow, St. Petersburg and Sevastopol will be 1.49 trillion rubles, 419.5 billion rubles, 15.7 billion rubles. Given that in Moscow, with its 260 thousand trading enterprises, a preliminary estimate of the amount of revenue from the trade tax is about 3 billion rubles.

What is a trade tax and why was it introduced?

Trade fee is a fixed fee that must be paid quarterly by everyone (individual or entity), who is engaged the following types trading activities (clause 2 of article 413 of the Tax Code of the Russian Federation) on movable and immovable property objects intended for this purpose:

In addition, it is worth noting that by trade activities the Tax Code of the Russian Federation understands 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 warehouses (clause 2, clause 4, article 413 of the Tax Code RF).

The tax amount is calculated based on the trade tax rate depending on total area sales area and other premises used for trade; or based on a fixed rate for the use of movable or immovable property for trading activities that does not have a trading floor. Methods for calculating the size of the area are established in Decree of the Moscow Government dated June 30, 2015 No. 401-PP separately for each type of activity, depending on the movable or immovable property used for trading activities.

The rate of trade tax may vary depending on (clause 6 of article 415 of the Tax Code of the Russian Federation):

• territory of carrying out a qualified type of trading activity;
• categories of fee payer;
• implementation features individual species trade;
• features of trade objects.

In Moscow, rates are differentiated depending on the territory of trade (in descending order): Central Administrative District, districts within the Moscow Ring Road (except for the Central Administrative District), districts outside the Moscow Ring Road.

Thus, let’s take an example: for a convenience store with a sales area of ​​67 m2 in the Central Administrative District, the amount of sales tax for the third quarter of 2015 would be:

60 thousand rubles (rate for a stationary trade facility in the Central Administrative District, the area of ​​which does not exceed 50 m2) + 50 rubles * 17 m2 (rate for each meter exceeding 50 m2) = 60,850 rubles.

It is also necessary to indicate that the Tax Code of the Russian Federation establishes the maximum possible rate of trade tax, which cannot exceed settlement amount tax when applying the patent taxation system (hereinafter referred to as PSN) in municipal formation or in Moscow, as in our case. The essence of the PSN is that individual entrepreneur(hereinafter referred to as individual entrepreneur) has the right to pay only 6% (estimated tax amount) of the amount of estimated income indicated for this type of activity. So, for example, in accordance with the amendments introduced by the Moscow City Law No. 52 dated November 19, 2015 “On Amendments to Article 1 of the Moscow City Law No. 53 dated October 31, 2012 “On the Patent Taxation System”, the amount of tax per quarter for a stationary retail facility trade with an area of ​​no more than 50 m2 is 60 thousand rubles, that is, the same rate established for the trade fee.

Based on this, we can conclude that the trade fee in a certain way equalizes the position of those who switched to the PSN with those who did not and paid according to various reasons less taxes.

The Tax Code of the Russian Federation provides for the possibility of offsetting the amount of trade tax against the payment of other taxes, that is, reducing the amount of taxes paid for corporate income tax (but not the entire amount, but only to be credited to the regional budget - it is 90% of the total amount), tax on income individuals, within the framework of the simplified taxation system, however, due to the specifics of paying the above taxes and the application of the simplified taxation system, it will be necessary to first pay the amount of the trade tax before reducing the amounts payable for other taxes.

“The trade tax in a certain way equalizes the position of those who switched to the PSN with those who did not and paid less taxes for various reasons”

Our store in the Central Administrative District, having paid 60,850 rubles for the 3rd quarter, could reduce its income tax payments only based on the results of the 4th quarter (or the entire tax period of 2015, in accordance with the terminology of the Tax Code of the Russian Federation), since in fact the payment of the fee should have been would happen before the 25th day of the first month of the 4th quarter, that is, before October 26 (October 25 is a day off). If the amount of income tax exceeds the amount of the trading tax, then the store would only have to pay the positive difference between the income tax liability and the amount of the trading tax. If the amount of income tax turned out to be less or the store received a loss at the end of the period, then the amount of income tax is not transferred to the budget, and the amount of paid trade tax cannot be offset against income tax, due to the fact that we have for this “there is not enough” income tax. At the same time, for the unprofitable period we must also pay the amount of the trading fee, because the obligation to pay it does not depend on the financial result of the activity, but depends only on the fact of carrying out qualified trading activities.

Thus, the tax burden will not increase for large trading enterprises, because the amount of the trade tax is quite symbolic for them, even if they have significant retail space, and therefore it will not be difficult for them to offset the paid amount of the trade tax against, for example, income tax. But for small, bona fide trading enterprises, paying an additional fee can lead to a significant reduction in profits.

It should also be noted that the taxpayer must calculate and pay the amount of tax independently, which carries additional risks of non-payment of the trade tax in relation to the movable or immovable property with the help of which trading activities are carried out.

How to become a trade tax payer? From July 1 to July 7, 2015, all persons who used movable and immovable property to conduct qualified trading activities were required to submit a notification of registration to the tax authority at the location of the property or place of residence (in the case of individual entrepreneurs). If the size of the area of ​​a retail facility changes or a new retail facility appears, the taxpayer must notify the authorized tax authority about this within 5 days or register it with the tax authority (Clause 2 of Article 416 of the Tax Code of the Russian Federation).

According to media reports, out of 260 thousand retail enterprises in Moscow, about 35 thousand filed notifications by mid-July. This is due, among other things, to the fact that the fine provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, is only 200 rubles. However, if during a tax audit it is revealed that a person carried out activities without submitting a notice of registration and payment of the trade tax in the established amount, then he may be brought to more serious liability (clause 2 of Article 116 of the Tax Code of the Russian Federation): a fine of in the amount of 10% of income received during a given period, but not less than 40 thousand rubles.

How can you avoid paying the trade tax by legal means?

Firstly, in accordance with the Trade Tax Law, in Moscow they are exempt from paying the trade tax at condition submissions notifications :

• retail trade through vending machines;
• peddling trade in autonomous, budgetary and government institutions;
• trading at weekend fairs, specialty fairs and regional fairs;
• trade on the territory of retail markets (only activities related to the organization of retail markets are subject to tax);
• trade in the territory of the agri-food cluster;
• branches of Russian Post;
• autonomous, budgetary and government institutions;
• religious organizations in relation to trade carried out in religious buildings and structures and on land plots related to them;
• trade in theaters, cinemas and museums, planetariums and circuses;
• trade through non-stationary trade objects (stalls) with the specialization “Printing”;
• persons providing household services and at the same time carrying out trade.

Secondly, they are exempt from paying sales tax without giving notices :

Some entrepreneurs offer various options to unite several trading enterprises within the framework of agreements on the joint use of movable and immovable property and, accordingly, pay the trade fee not as for separate objects of trading activity, but as for one object of trading activity. This option is possible, since the collection amounts for a small retail facility with an area of ​​25 m2 and 250 m2 differ slightly (for example, for the Central Administrative District 60 thousand rubles and 70 thousand rubles, respectively).

conclusions

The trade fee is aimed primarily at establishing a minimum level of taxes that a trading enterprise is obliged to pay, regardless of the financial result, but only for the fact of conducting trading activities in Moscow. In this regard, many enterprises for which payment of the trade tax represents a significant amount will cease to operate or go into the “shadow” market, that is, not pay taxes at all. Therefore, the second goal for which the introduction of a trade tax was aimed - reducing the size of “shadow” trade - may fail, since, most likely, the “shadow” trade sector can only grow without proper control from the Department of Economic Policy and Development of the City of Moscow and Federal Tax Service.

Main photo source: http://ecoplus-buh.ru/

Independent bookstores saw a threat in the new trade fee [Electronic resource]: New Newspaper, — Access mode: http://www.novayagazeta.ru/news/1695270.html (date of access: 12/27/2015); The trade tax puts second-hand book dealers on the brink of survival [Electronic resource]: Reedus, - Access mode: (access date 12/27/2015).

http://audita.ru/articles/vvedenie-naloga-s-prodazh.html (accessed December 27, 2015).

Introduction of sales tax: battles around regional fees [Electronic resource]: audita.ru, - Access mode: http://audita.ru/articles/vvedenie-naloga-s-prodazh.html (accessed 12/27/2015).

Law on the budget of the city of Moscow for 2015 and the planning period 2016 and 2017, billion rubles. [Electronic resource]: budget.mos.ru, - Access mode: http://budget.mos.ru/budget_summary (access date 12/27/2015).

Introduction of sales tax: battles around regional fees [Electronic resource]: audita.ru, - Access mode: http://audita.ru/articles/vvedenie-naloga-s-prodazh.html (accessed 12/27/2015).

Introduction of sales tax: battles around regional fees [Electronic resource]: audita.ru, - Access mode: http://audita.ru/articles/vvedenie-naloga-s-prodazh.html (accessed 12/27/2015).

New fees from business will affect only trade [Electronic resource]: RBC, - Access mode: http://top.rbc.ru/economics/17/11/2014/5469b8edcbb20fe3da6ccbf0 (access date 12/27/2015).

Which controversial types of activities require a trade tax to be paid, and which ones do not? Is it possible to reduce the “simplified” trade tax without the 50% limit? What happens if you submit your trade fee notice late or not at all?

On July 1, 2015, it was introduced on the territory of Moscow. And despite the fact that the new collection is dedicated separate chapter 33 of the Tax Code of the Russian Federation and the Law of Moscow dated December 17, 2014 No. 62 “On Trade Tax” (hereinafter referred to as Law No. 62), so far not everything is so smooth with its payment. Capital companies and entrepreneurs constantly have questions related to the obligation to pay trade fees. In order to somehow help traders, specialists from the Russian Ministry of Finance issued several letters with their explanations. For your convenience, we have combined the comments of officials in this material.

To begin with, we note that this year a trade tax was introduced only in Moscow (Law No. 62). Therefore, first of all, the article will be interesting. The authorities of St. Petersburg and Sevastopol did not introduce a new fee. And other regions of Russia will be able to introduce it only after they adopt a separate federal law (clause 4 of article 4 of the Federal Law of November 29, 2014 No. 382-FZ). There is no such law yet. But the clarification may be useful to you in the future. Below we will consider questions to which the answers were not clearly known.

Which controversial types of activities require a trade tax to be paid, and which ones not?

Not all types of activities immediately make it possible to understand whether you need to pay a new fee or not. There are some controversial types of business, in which it is difficult to determine whether to pay a fee. Let's look at the most common situations.

Situation No. 1. An entrepreneur sells his own products . Trading is not always resale before. Some businessmen sell products that they themselves produced. Do I need to pay a sales tax in this case? According to experts from the Russian Ministry of Finance, everything here will depend on where you sell your products (letters dated July 15, 2015 No. 03-11-10/40730 and dated July 27, 2015 No. 03-11-09/43208). So, if you use a retail facility (movable or immovable) to sell goods, then you will have to pay the fee to the budget (Article 413 of the Tax Code of the Russian Federation). For example, the object of trade can be a stationary object with a sales area - a store, a pavilion, or without a sales area - a kiosk, a tent. Or a non-stationary object - a mobile shop, a trailer. Accordingly, if you, say, trade goods own production through the store, you need to pay a sales fee.

Note. Only those entrepreneurs who trade through retail outlets are required to pay a trade tax when selling their own products. For example, through shops, kiosks, trays.

If you do not use retail facilities to sell your own products, you do not need to pay a sales tax.

Situation No. 2. A businessman enters into a contract for the purchase and sale of goods in the office . Currently, many sellers are saving on retail space. Therefore, goods are sold directly in the office. It might look something like this. A person selects a product on an Internet site and orders it. After which he comes to pick up the goods at the seller’s premises. So, in in this case the need to pay a fee will depend on exactly what your office looks like from the inside (letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730). If this is an ordinary office, where there is a table, chair, computer, printer and others stationery, you will not have to pay a sales tax.

It happens that an office is a fairly large premises that has all the features of a retail facility. In particular, it has display cases with additional products, aisles for customers and places to serve them - cash desks or terminals for selecting products (Article 2 of Federal Law No. 381-FZ of December 28, 2009). When selling goods in such an “office”, a sales tax must be paid.

Situation No. 3. The sold goods are delivered by courier or post office . In this situation, the manner in which the delivery is made is important for collection purposes. If the goods are delivered from a retail facility, that is, from a premises intended for displaying, demonstrating goods, passing and servicing customers, and making payments to them, then the fee should be transferred (letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730) .

If your facility does not have these characteristics, such a business will be recognized as trading by releasing goods from the warehouse. And trade from a warehouse in Moscow is not subject to trade tax. Since the collection rates for trade from a warehouse in the capital have not been established. Therefore, when carrying out trading activities from a warehouse, you do not need to transfer the trade fee (letter of the Department of Economic Policy and Development of Moscow dated June 26, 2015 No. DPR-20-2/1-161/15).

Note. If the courier delivers goods to the buyer from a warehouse in Moscow, there is no need to pay a sales tax.

Situation No. 4. Businessman provides household services and sells related products . Quite often, entrepreneurs, in addition to providing household services, sell related products. For example, beauty salons and hairdressers offer clients to buy various means hair care. And shoe repair shops provide creams and brushes for various types the materials from which these shoes are made. If you have such a business, then you do not need to pay a trading fee. The Ministry of Finance of Russia reported this in its letter dated July 27, 2015 No. 03-11-09/42966.

However, we advise you not to transfer the fee only if your services correspond to those specified in paragraph 3 of Article 3 of Law No. 62. Since Moscow has established additional conditions to exempt businessmen engaged in household services from the trade tax. In particular, hairdressers, beauty salons, dry cleaners, shoe and watch repair shops, etc. may not pay the fee. However, they must trade through a facility without a hall or with a hall of less than 100 square meters. m. And the area occupied by equipment for displaying and demonstrating goods should be no more than 10% of the area of ​​the object itself. When the noted conditions are not met, then safer collection pay. Or find out the position of your Federal Tax Service on this issue by sending an official request.

If you only provide household services and do not sell goods, then you do not need to pay a sales tax. Since household services are not trade, they are services. No fee has been introduced for household services. Therefore, there is no need to pay it. Officials from the Department of Economic Policy and Development of Moscow also agree with this in a letter dated June 26, 2015 No. DPR-20-2/1-161/15.

Is it possible to reduce the “simplified” trade tax without the 50% limit?

Merchants using the simplified tax system with an object of income have the right to deduct trade fees for a single tax on a par with insurance premiums and hospital benefits (clause 8 of article 346.21 of the Tax Code of the Russian Federation). The only difference is this. For contributions paid and benefits paid, you can only reduce the “simplified” tax by half. That is, by 50% (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

But no such restrictions have been established regarding the trade tax. Therefore, you can take into account the paid amount of the fee in the calculation of the “simplified” income tax in addition to insurance premiums and benefits, but without the 50 percent limit (clause 8 of Article 346.21 of the Tax Code of the Russian Federation). It turns out that if the amount of the fee paid is significant, the single tax under the simplified tax system can be reduced down to zero. This was indicated by the Russian Ministry of Finance in letter dated July 15, 2015 No. 03-11-10/40730.

The only condition that you need to meet to reduce the tax under the simplified tax system on trade fees is to submit to the Federal Tax Service a notification of registration as a fee payer (more on this below).

If you work with an object of income minus expenses, then you can put the entire amount of the fee into expenses under the simplified tax system (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

What happens if you submit your trade fee notice late or not at all?

By general rule In order to pay a trading fee, you must register with the Federal Tax Service as a payer of this fee within five working days after you started trading. To do this, you must submit a notification to the Federal Tax Service in accordance with form No. TS-1, approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. MMV-7-14/249 (clause 2 of Article 416 of the Tax Code of the Russian Federation). If you were already trading at the time the fee was introduced (July 1), then you had to submit the corresponding notification before July 7 inclusive (clauses 1 and 2 of Article 416 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated June 26, 2015 No. GD-4-3 /11229).

So, if such a notification is not submitted, tax authorities may equate your inaction to conducting business without registering with the tax authority (paragraph 2, paragraph 2, article 416 of the Tax Code of the Russian Federation). And a fine may be charged for violation. Its size is 10% of the income received during the period while you worked without registration, but not less than 40,000 rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). After which you will be forced to register as a fee payer and you will still have to pay the fee. But you will not have the right to take into account the listed amount of trade tax when calculating taxes (paragraph 2, paragraph 8, article 346.21 of the Tax Code of the Russian Federation). Since the fee can be written off only if a notice of registration has been submitted to the Federal Tax Service.

But there are no sanctions for violating the deadline for submitting a notification of registration. That is, if you did not meet five working days from the date of commencement of trading, or if you did not send a notification after July 7, submit it now. This will not deprive you of the opportunity to reduce the flat tax on the trade tax paid. This conclusion was made by employees of the Federal Tax Service of Russia in paragraph 6.2 of letter No. GD-4-3/11229 dated June 26, 2015. The main thing is to have time to submit a notification before you are forced to register as a trade tax payer.

September 2015

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 your own point of sale The organization that produces the goods does not have one; 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 local consumption - component 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: Do I need to pay a sales tax to the service center? cash registers, which, along with its main activities, sells Consumables, EKLZ, KKT blocks 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 includes:

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 item 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.

In cities of federal significance, which include Moscow, St. Petersburg and Sevastopol, a fixed fee has been introduced for those who engage in trade in the territory of these cities. It is currently only valid in Moscow; it is not yet known when it will come into effect in other cities.

A trading fee is a fixed quarterly payment for the use of a trading item. In this case, the Object is understood as the area where entrepreneurs and organizations place exhibition samples, demonstration materials, where payment for the purchase of goods takes place, as well as areas available for visiting by buyers. This can be both real estate and movable property (distribution trade).

Who should pay the trade tax?

The fee applies to those entrepreneurs and organizations engaged in retail, wholesale and retail trade in Moscow. If an entrepreneur lives, for example, in Tver, and carries out trade in Moscow, then he is obliged to pay a fee. And if, on the contrary, he lives in Moscow, and trade takes place in Tver, then there is no obligation.

Entrepreneurs who have acquired a patent, as well as individual entrepreneurs and organizations that have chosen the taxation system in the form of the Unified Agricultural Tax are completely exempt from paying the fee. That is, individual entrepreneurs and individual entrepreneurs are required to pay the tax on the simplified tax system and OSNO. But combining collection and UTII is prohibited. If a fee has been introduced for the chosen type of activity, then in order to pay it, it will be necessary to change the taxation system.

As already mentioned, the trading fee is a fixed payment. And you need to pay it, even if the activity was carried out at least once per quarter. Any sale or purchase is subject to payment of a fee. Lack of profit is also not an exemption from paying the fee.

The payment period for the trade fee is quarterly, so there are no advance payments. It must be paid within 25 days after the end of the quarter.

The amount of the fee depends on the type of activity, the territory where the place of trade is located and the trading area.

To become a tax payer, an entrepreneur or organization needs to register with the tax office at the place of trading activity, if the object is stationary. When conducting activities at non-stationary trade facilities, you must register at the place of registration (place of residence) of the entrepreneur. To do this, you need to come to the tax office and submit a notification within 5 days from the date of commencement of trading. Notification is served by .

If an organization or individual entrepreneur, by type of activity, falls under the exemption and may not pay the trade fee, you still need to submit a notification.

Notification options:

1. Come to the tax office in person.
2. Send notification by mail.
3. Send a notification electronically via TKS if an agreement has been concluded with an EDF operator.

The trade tax is notable in that, for the most part, it does not increase the tax burden on the entrepreneur. With the taxation system in the form of the simplified tax system “income”, you can reduce the tax of 6% by the amount of the trade tax paid. With OSNO, income tax is reduced. If the entrepreneur has chosen the simplified tax system “income minus expenses,” then the trading fee can be included in expenses. An individual entrepreneur can reduce personal income tax by the amount of the trade fee.

If the activity was not carried out, then a notification must also be submitted. Otherwise you will have to pay “idle”. If the notice is not submitted, the obligation to pay remains with the entrepreneur, regardless of the conduct of the business.

Do I have to pay a warehouse tax?

According to the law, objects through which small retail, retail, wholesale and wholesale trade are carried out are subject to trade tax. These include:

• stationary areas that have sales and exhibition halls;
• stationary areas that do not have exhibition premises;
• non-stationary objects;
• warehouses.

However, they must be listed in the regional regulation.

In Moscow, there is no trade tax when releasing goods from the warehouse. Warehouses include premises in which goods are stored, and access to the warehouse premises is closed to visitors and buyers.