Trade fee for individual entrepreneurs in 2017 is subject to the basic rules that were established for this payment when it was introduced into use. Let's consider what its features should be taken into account by individual entrepreneurs.

Which individual entrepreneur is subject to payment of the fee?

First of all, it is useful for an entrepreneur to find out whether he really has to pay a trade tax (TC) to the budget.

Trade fee - relative the new kind tax liability, which in accordance with paragraph 1 of Art. 411 and paragraph 1 of Art. 413 of the Tax Code of the Russian Federation may be imposed on entrepreneurs and legal entities carrying out trading activities using:

• stationary premises with or without halls for serving visitors;
• non-stationary retail facilities;
• warehouses;
• territories of retail markets.

Trade at stationary facilities without halls, which are gas stations, is not subject to trade tax (subclause 1, clause 1, article 413 of the Tax Code of the Russian Federation).

Regional authorities have the right to introduce a trade tax. To take advantage of this right, the region must adopt a legal regulation obliging local entrepreneurs to pay the TC, as well as regulating the calculation of the corresponding fee. So far, only the metropolitan authorities have adopted the relevant regulatory legal act. We are talking about the Moscow law of December 17, 2014 No. 62.

In this case, what matters is not the fact that the individual entrepreneur is registered in Moscow, but the fact that he carries out sales specifically in the city. An entrepreneur can be accountable to the Federal Tax Service Inspectorate of any Russian region, however, provided that sales are made in Moscow, he will be required to submit a notification about the implementation of trading activities to the capital's Federal Tax Service Inspectorate (clauses 2, 7, Article 416 of the Tax Code of the Russian Federation), after which he will begin to pay TS to the capital budget . The corresponding notification is drawn up according to the unified form TS-1.

Vehicle benefits for individual entrepreneurs

The legislation of the Russian Federation defines a specific list of business entities that are not required to make payments under the vehicle into the budget. In accordance with paragraph 2 of Art. 411 of the Tax Code of the Russian Federation, entrepreneurs working under a patent, as well as individual entrepreneurs and legal entities carrying out farming activities and using the Unified Agricultural Tax regime are exempt from paying TC.

Additional benefits may be established by the laws of the entities introducing trade taxes. Thus, Moscow legislation establishes a number of additional benefits under the vehicle for individual entrepreneurs and legal entities. In accordance with paragraph 1 of Art. 3 of Law No. 62, individual entrepreneurs and legal entities that carry out sales are exempt from paying TC:

• using vending machines;
• at fairs;
• in retail markets;
• in a distributed format on the territory of institutions of the budget system of the Russian Federation.

It is worth noting that Law No. 62 does not establish rules for calculating vehicles for trade from warehouses. So, according to experts, there is no need to pay the appropriate fee for trading from a warehouse. However, in the notification sent to the capital’s Federal Tax Service, the entrepreneur is still advised to indicate that the warehouse is used in the trading process.

Which individual entrepreneur should calculate the sales tax?

So, we found out which individual entrepreneurs should pay the TS. But there is one more nuance - determining the obligation to calculate the vehicle for individual entrepreneurs. Let's consider it.

Trade fees are not paid by individual entrepreneurs who:

• work under a patent scheme or for the Unified Agricultural Tax;
• carry out sales using vending machines, at markets, fairs, in retail format in budgetary institutions, as well as when using warehouses.

However, only those individual entrepreneurs who, in principle, are not subject to its payment, are exempt from calculating the TC, that is, those who work under a patent and unified agricultural tax. They also have no obligation to send a notification to the Federal Tax Service about the implementation of trade.

In turn, individual entrepreneurs who use benefits, as well as those who are not exempt from paying TC, must calculate this fee. This is necessary to correctly provide the Federal Tax Service with information about the commercial facility used in the notification in the TS-1 form. The fact is that in the structure of this notification there are lines in which the figures for the calculated vehicle are indicated.

In the corresponding notification, the individual entrepreneur must independently determine the amount of the fee, and also indicate in it such indicators as:

• rate set for a specific type shopping facility;
• the rate in rubles established for a square meter of object area;
• the amount of the calculated quarterly vehicle;
• benefits information;
• the actual amount of the quarterly TC payable.

If necessary information about the vehicle will not be indicated in the notification, then the Federal Tax Service will most likely calculate the vehicle independently, using information that can be provided through interdepartmental interaction with Moscow municipal structures (Article 4 of Law No. 62). The entrepreneur will need to pay this amount, like any other tax, by the 25th day of the month following the reporting quarter. Otherwise, a fine may apply.

Once the amount of trade tax has been calculated and transferred to the tax authorities, subsequently, firstly, it will be necessary to transfer it to the budget, and secondly, it will be reflected in the income tax return (for individual entrepreneurs on OSNO) or in the declaration under the simplified tax system (if the individual entrepreneur works on a simplified basis) in order to reduce the tax burden.

If necessary, data on the vehicle submitted to the Federal Tax Service can be corrected (for example, due to errors in the initial calculations of the amount of the fee) by sending a new notification to the tax authorities in the TS-1 form.

The main components of the formula for calculating the vehicle value for individual entrepreneurs

The calculation of the TC directly depends on exactly how and where the individual entrepreneur carries out trade.

The trade fee formula includes 2 main components:

• rate;
• physical characteristics of the object of trade.

At the same time, the rates are set by the legislator for retail facilities based on their physical characteristics. What does this look like in practice?

The physical characteristics of an object used in trade can be represented by 2 varieties:

• as the area of ​​areas of the facility that are directly used in the sales process (this can be a trading floor or a trading area);
• as the actual inclusion of the object in the trade infrastructure used by the individual entrepreneur.

In the 1st case, the TC is defined as the product of the rate (ST) established for a specific object with a physical characteristic in the form of area, by the indicator of this area, expressed in square meters (PL). In the 2nd case, the TS practically corresponds to the value of the bet (in another interpretation, the product of the bet by 1).

Thus, there are 2 main formulas for determining the size of a vehicle:

• For retail facilities with a physical characteristic in the form of area:

TS = ST x PL.

• For retail facilities with a physical characteristic in the form of inclusion of the facility in the retail infrastructure:

The rates for the vehicle are determined by the regulations adopted by the legislative assembly of the city that introduced the vehicle. For Moscow, they are enshrined in the provisions of Art. 2 of Law No. 62, adopted in the Russian capital. They, in turn, correlate with the physical characteristics of retail facilities, also defined by Law No. 62.

How are rates and physical characteristics of a vehicle determined?

The rates used in Moscow for the purpose of calculating the vehicle price, based on the methodology proposed by the capital legislator, correspond to:

• with the type of retail facility;
• the area in which the shopping facility is located.

The classification of retail facilities provided for by Law No. 62 generally corresponds to that defined at the level of the Tax Code of the Russian Federation. These could be:

• stationary premises;
• non-stationary objects;
• movable objects that are used for trade in carry-out and delivery formats.

In turn, stationary objects are further classified into those that:

• include a hall for serving visitors with an area of ​​up to 50 square meters. m;
• include a hall of more than 50 sq. m;
• do not include the hall.

As for the location of the retail facility, Law No. 62 defines 3 groups of districts, each of which has its own tariff for sales tax.

Group 1 includes all districts of Moscow located in the Central Administrative District. The 2nd group includes areas located primarily outside the Moscow Ring Road, in particular New Moscow. The 3rd group includes areas located generally within the Moscow Ring Road, but not included in the Central District.

The exact classification of Moscow districts within these groups can be found in paragraph 1 of Art. 2 of Law No. 62.

Physical characteristics in the form of the actual inclusion of the object in the trade infrastructure are established by the capital legislator:

• for stationary premises without halls, as well as with halls up to 50 square meters. m;
• non-stationary premises;
• objects used for sale in retail and delivery formats.

Physical characteristics in the form of area are established by the capital legislator:

• for stationary premises with halls with an area of ​​more than 50 square meters. m;
• retail markets (for which, as we know, a discount has been established).

Rate rates for vehicles for individual entrepreneurs

For the 1st group of Moscow districts, vehicle rates for individual entrepreneurs and legal entities are set at:

• 81,000 rub. for stationary premises without halls, as well as non-stationary objects;
• 60,000 rub. for stationary facilities with a hall with an area of ​​up to 50 sq. m;
• 40,500 rub. for objects used for sales in delivery and distribution formats;
• 1,200 or 50 rub. (we will look further at which indicator is selected in a particular case) for stationary premises with halls with an area of ​​more than 50 square meters. m;
• 50 rub. for retail markets.

When determining the vehicle for stationary premises with halls whose area exceeds 50 sq. m, rate 1,200 rub. applies only to an area within 50 square meters. m. Starting, simply put, from 51 sq. m the rate of 50 rubles is applied.

For the 2nd group (in parentheses we indicate the values ​​for the 3rd group) of districts, the rates are set at:

• RUB 28,350 (RUB 40,500) for stationary premises without halls and non-stationary objects;
• 21,000 rub. (RUB 30,000) for stationary facilities with a hall area of ​​less than 50 sq. m;
• 40,500 rub. (RUB 40,500) for retail outlets in delivery and distribution formats;
• 420 rub. (600 rub.) for stationary premises with a hall area of ​​more than 50 sq. m;
• 50 rub. (50 rub.) for markets.

The principle of calculating TC for stationary premises with a hall area of ​​more than 50 square meters. m in areas of the 2nd and 3rd groups is the same as in the case of areas of the 1st group.

How to calculate trading fee

Let's see how the vehicle can be calculated by an entrepreneur.

Example

Let’s agree that the individual entrepreneur has 3 retail outlets in Moscow:

• “Surprise” store with a hall area of ​​30 sq. m in the Okhotny Ryad shopping center, located in the Tver district of the Central Administrative District;
• “Samotsvet” store with a hall area of ​​80 sq. m in the Rio shopping center, located in the Obruchevsky district of the South-Western Administrative District;
• tent at the Rogozhsky market in the Tagansky district of the Central Administrative District.

The first stage of calculating the TS for individual entrepreneurs is determining the amount of the calculated trade fee. To do this, the entrepreneur needs, firstly, to determine which of the three groups noted above each of his retail facilities belongs to.

Using the list of groups of districts, which is specified in paragraph 1 of Art. 2 of Law No. 62, we find out that the “Surprise” store and the tent belong to the 1st group, since they are located in the Central Administrative District, and the “Gem” store belongs to the 3rd group, since it is located in the South-Western Administrative District of Moscow.

The Surprise store, located in the 1st group area, is a stationary facility with a room area of ​​less than 50 square meters. m. The rate determined for it by Law No. 62 is 60,000 rubles. The physical indicator is 1.

The calculated vehicle value for the Surprise store is therefore 60,000 rubles.

The Samotsvet store, located in the 3rd group area, is a stationary facility with a room area of ​​more than 50 square meters. m. The rate determined for it by Law No. 62 is 1,200 rubles. for 50 sq. m of hall area and 50 rubles. for the rest of the hall area.

The calculated TC for the “Gem” store is the amount of the rate of 1,200, multiplied by 50 sq. m, and the rate is 50, multiplied by 30 sq. m, that is, 61,500 rubles.

The tent located in the area of ​​the 1st group belongs to stationary objects without halls. The calculated vehicle for it will correspond to the rate determined for it - 60,000 rubles.

The capital's legislator did not provide any benefits for the Surprise and Samotsvet stores. But for a tent the benefit is established in subsection. 3 p. 1 art. 3 of Law No. 62. This gives the entrepreneur the right not to pay TC for the tent.

Thus, total amount The TC, which the entrepreneur must pay quarterly to the Moscow budget, is 121,500 rubles.

Results

Entrepreneurs must calculate the value of the vehicle on their own in order to subsequently transfer the relevant data to the Federal Tax Service, and then pay the corresponding amount to the budget quarterly.

In order to correctly calculate the amount of trade tax in Moscow, an individual entrepreneur must know:

• which of the three groups defined by Law No. 62 belongs to the area in which he carries out trading activities;
• how the retail facility used in business is classified (is it stationary, non-stationary, refers to those that are involved in delivery or carry-out trade, or is considered as belonging to the retail market);
• physical characteristics established for a specific type of retail facility;
• the rate established for a specific type of retail facility with a given physical characteristic;
• benefits established by law for the retail facility used.

If the individual entrepreneur discovers that he has calculated the value of the vehicle specified in the notification to the Federal Tax Service with an error, then a repeated notification with updated data must be sent to the tax office.

Who pays the trading fee?

Who is required to pay the trade tax for which the rates in question are established?

The collection about which we're talking about, are transferred to local budgets (or budgets of federal cities) by individual entrepreneurs and legal entities that operate various retail facilities in business (stationary - for example, shops, non-stationary - for example, trading tents, including those located in markets). In this case, the following are exempt from paying the fee:

• IP on a patent;
• Individual entrepreneur and legal entity on the Unified Agricultural Tax.

If a trade tax has been introduced on a municipal territory or in a city of federal significance, then individual entrepreneurs and legal entities that engage in trade there do not have the right to apply UTII for those types of activities for which the corresponding fee is paid.

Trade tax is a payment established by the Tax Code of the Russian Federation, but its collection in practice is possible:

• cities of federal significance - if the authorities of these settlements have adopted regulations establishing the procedure for calculating and paying the trade tax;
• municipalities - in case of adoption of a separate federal law regulating the establishment of the procedure for collecting trade fees at the local government level.

Currently, only the authorities of federal cities have the right to establish a trade tax; the necessary legal acts for municipalities have not yet been adopted. Let's study which Russian cities currently levy the tax in question from businesses.

Trade tax in Russian cities: nuances of legislation

So, only cities of federal significance in Russia have the right to introduce a trade tax and, accordingly, rates for it: Moscow, St. Petersburg and Sevastopol. However, in practice, legal acts establishing the procedure for calculating and paying trade taxes by various business entities, including the application of rates, have been adopted only in Moscow.

The media published theses about the possible adoption of similar regulations by the authorities of St. Petersburg. But, according to the latest data, in 2017 the corresponding fee in Northern capital will not be entered. Little is known about the possible introduction of a trade tax in Sevastopol.

At the same time, experts note that in Moscow, trade tax payers provide a significant flow of additional funds to the budget: since the start of collecting the tax, the capital’s tax authorities managed to collect more than 8 billion rubles by the end of 2016. One way or another, there is an economic effect from the introduction of this payment, at least in the capital.

As for the introduction of the fee in other Russian regions, this prospect is assessed ambiguously by many experts. There is an opinion that this fee may be another factor in inflation, which the government block is actively counteracting. There is an opinion about the difficulty of administering the collection in practice. A possible alternative to the sales tax, many experts see a return to the sales tax as a more efficiently administered payment.

Thus, for now only in Moscow the fee is valid, and rates for it have also been accepted.

What are trade tax rates for?

Trade tax rates are needed to calculate this fee, which must be carried out by the owners of retail properties themselves.

To calculate the fee, you can use the formula:

TS = (FHO × ST) × BENEFITS,

FHO - a physical characteristic of a retail facility established by law;

ST - fee rate;

BENEFITS - the coefficient of application of the benefit (if it involves complete liberation from collection, set to 0).

It is noteworthy that depending on one or another type of FHO indicator, a certain type of ST indicator is used.

The FHO indicator can be expressed:

• in the area of ​​a store or other retail facility;
• directly in a retail facility - indivisible and not having changing numerical characteristics (and in this case, the FHO indicator as an element of the formula will be equal to 1).

If FHO is the area of ​​the store, then the vehicle indicator will be calculated using the formula:

TS (PL) = (ST(PL) × FHO (PL)) × BENEFITS,

TS (PL) - the TS indicator (the amount of the trade fee) if the FHO is the area of ​​the retail facility;

FHO (PL) - the area of ​​the facility's sales area in square meters;

ST (PL) - bet multiplied by square meter trading floor area.

If FHO is a store itself, then the vehicle indicator will be determined using a different formula:

TS (TO) = (ST (TO) × FHO (TO)) × BENEFITS,

TS (TO) - TS indicator if the FHO is directly a retail facility;

ST (TO) - the rate established for a certain type of retail facility;

FHO (TO) - 1.

Let us now study what specific indicators ST (PL) and ST (TO) are provided current standards legislation.

What sources of law contain the 2017 trade tax rates?

So, a trade tax is a payment established by federal law, but paid to local budgets. But so far only the Moscow authorities, as we noted above, have taken advantage of this right - and this means that the rates for the trade tax, as well as other indicators of the formula for its calculation that we have considered, are determined only by the capital’s legislation.

The rules for collecting trade fees from metropolitan entrepreneurs are thus regulated by Moscow City Law No. 62 dated December 17, 2014. Let us consider by what principles, in accordance with this regulatory act, the indicators ST (PL) and ST (TO) are determined - in correlation, of course, with the indicators FHO (PL) and FHO (TO), since they depend on them - our formula.

Rate for the area of ​​retail facilities (Moscow legislation): table

When considering the provisions of Law 62, the following possible values ​​of the ST (PL) indicator can be identified - for convenience, we will display them in a small table.

Rate for retail facilities (Moscow legislation): table

For the CT (TO) indicator, the table of possible values ​​will be as follows.

Calculation of collection by area of ​​an object: nuances

If the floor area of ​​a retail facility for which the ST (PL) rate is set has changed during the reporting period, then the trading fee must be paid based on the largest area indicator for the corresponding period. That is, the old one (if the area has decreased) or the new one (if the area has increased).

The total area of ​​the trading floor includes premises containing:

• cash registers;
• showcases;
• cashier jobs;
• aisles for shoppers.

The remaining parts of the building, in which customers are not served, are not taken into account as part of the sales floor area.

The following can be used as documents that may reflect the area of ​​premises that can be legally included in the area of ​​the trading floor:

• technical passport, floor plans;
• lease agreements;
• scheme;
• explications.

But this is not an exhaustive list - in principle, any documents can be used that allow one to reliably determine the area of ​​the sales floor.

If, according to documents, the total area of ​​the hall is expressed in tenths, for example 50.1 sq. m, then it should be rounded up to 51 sq. m.

Setting trade fee rates: nuances

In some cases, trade tax rates cannot be set by local authorities (for now by the authorities of federal cities) in an amount exceeding the amount of tax paid under the PSN by holders of a patent, which is issued for 3 months. Namely in relation to:

• shops and other stationary facilities with a hall whose area does not exceed 50 square meters. m;
• shops and other stationary facilities that do not have halls, as well as for non-stationary facilities.

Trade tax rates for shops and other stationary facilities with a floor area exceeding 50 sq. m, cannot be more than the calculated amount of tax on PSN in retail trade divided by 50 (this patent is issued for stores with a sales area with an area of ​​no more than 50 sq. m).

In addition, the rate for retail markets should not exceed 550 rubles per 1 sq. m. m - taking into account the deflator coefficient determined for the trade fee. In 2017, this coefficient was established by order of the Ministry of Economic Development of Russia dated November 3, 2016 No. 698.

All trade tax rates can be differentiated and set to zero in accordance with the standards adopted by local authorities. An example of a differentiated rate for a vehicle is the one defined by the Moscow authorities as the ST (PL) indicator, separate for 50 sq. m of hall and area exceeding 50 sq. m.

Trade tax rates in the TS-1 form

Rates and indicators correlating with them for the trading fee must be correctly reflected in the TS-1 form (approved by Order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14/249), which is submitted to the Federal Tax Service:

• when registering a retail facility (this is required after the facility has been used at least once in business within the reporting period);
• within 5 days after changing the area of ​​the facility or ceasing its use in business.

So, in the TS-1 form the following is reflected:

• store area - in field 2.10;
• the ST (TO) indicator according to our formula is in field 3.1;
• the ST (PL) indicator according to our formula is in field 3.2.

If the city authorities set a differentiated rate by area, as in Moscow, then the average rate for the corresponding type of object is fixed. For example, for stores with an area of ​​more than 50 sq. m in the Central Administrative District the ST (PL) indicator was determined:

• 1200 rubles - per square meter of area, which does not exceed 50 sq. m;
• 50 rubles - per square meter of area, which exceeds 50 sq. m.

In this case, the indicator reflected in field 3.2 is calculated using the formula:

FIELD (PL) = (PL 1 × (ST (PL) 1) + ((PL − PL 1) × ST (PL) 2) / PL,

FIELD (PL) - indicator reflected in field 3.2 of the TS-1 form;

PL - total area of ​​the store;

PL 1 - 50 sq. m;

ST (PL) 1 - rate determined for 50 sq. m;

ST (PL) 2 - rate determined for an area exceeding 50 square meters. m.

Trade tax in the capital: benefits

It will also be useful to consider the features of the benefits established for trade tax payers in Moscow. In this case, a benefit can be understood as a complete exemption of a business entity from paying the TC and reporting on it, or only an exemption from paying the TC.

Fully exempt, as individual entrepreneurs on PSN and firms on Unified Agricultural Tax under federal law, from paying TC in accordance with Law 62:

• postal organizations;
• budget system institutions;
• religious organizations when conducting trade in religious buildings and structures and related territories.

The benefit for paying the trade tax, according to which the BENEFITS indicator in our formula will be equal to 0, is available to metropolitan individual entrepreneurs and legal entities engaged in trading activities:

• using vending machines;
• at fairs;
• on the territory of retail markets;
• in a separate format when conducting sales in territories that are under the operational management of budget system institutions;
• on the territory of a management organization in the agri-food sector;
• in cinemas, theaters, museums, planetariums, circuses, if the company generates at least 50% of its income from ticket sales;
• using non-stationary objects in which printed products are sold.

Moscow companies have the right to apply the BENEFITS indicator with a value of 0 on other additional grounds reflected in paragraphs. 3 and 4 tbsp. 3 laws 62.

Trade tax benefits: reflected in the vehicle form

Firms that have benefits on trade tax under the laws of Moscow as an opportunity to apply the PREVENTION indicator with a value of 0, are nevertheless required to fill out the TS-1 document in cases provided for by law. In this case, these benefits in form No. TS-1 are reflected as amounts equal to the amount of the calculated fee. The corresponding amounts are recorded in field 3.4.

In addition, field 3.5 displays a special trade fee benefit code. This code corresponds to the paragraph and subparagraph of the article of the law, which is adopted at the municipal level or by the authorities of a federal city and establishes benefits for certain business entities. In this case, the value in field 3.5 (represented by several cells) is reflected according to the following scheme:

• in the outermost 4 cells on the right the sub-item is indicated;
• to the left, in 4 cells - point;
• even further to the left, also in 4 cells - an article of law.

Moreover, if all cells in each group of cells are not used, then zeros are entered in the empty ones. In field 3.5 of the TS-1 form, the difference between the calculated fee and the amount of the benefit is indicated.

Results

Rates for trade fees are of 2 types: those that are established for the indicator of the area of ​​a retail facility, and those that are determined for retail premises as objects that are indivisible and do not have variable numerical characteristics. The collection rate is multiplied by the established physical characteristic - the area of ​​the object, or 1 if the physical characteristic corresponds to an indivisible object.

Trade tax is paid by firms and individual entrepreneurs, which trade in 2017 in Moscow (including in New Moscow). It doesn’t matter which Federal Tax Service you are registered with - in Moscow, Moscow Region or another region. There is only one rule: if you trade in Moscow, you pay.

You need to transfer the trading fee if you trade in Moscow in 2017:

• through stationary retail facilities with a trading floor (subclause 3, clause 2, article 413 of the Tax Code of the Russian Federation, article 2 of the Moscow Law of December 17, 2014 No. 62 “On Trade Fees”, hereinafter referred to as Law No. 62). For example, through shops and pavilions;
• through stationary retail facilities (tents, kiosks) without a sales area. An exception is gas stations (subclause 1, clause 2, article 413 of the Tax Code of the Russian Federation, article 2 of Law No. 62);
• through non-stationary retail facilities, including delivery and distribution retail trade(subparagraph 2, paragraph 2, article 413 of the Tax Code of the Russian Federation, article 2 of Law No. 62);
• or if you are management company on the organization of retail markets (clause 3 of article 413 of the Tax Code of the Russian Federation, article 2 of Law No. 62).

However, the legislation does not establish on what right a company or merchant must use the object of trade in order to transfer the trade fee. Therefore, the person who directly trades at the facility must pay the fee (Clause 1, Article 412 of the Tax Code of the Russian Federation). This can be either the owner or the tenant.

For example, if a company (entrepreneur) leases a store and the tenant trades in it, the payer of the trade fee will be the tenant.

Trading fees are payable quarterly.

Which types of activities require a trade tax to be paid in 2017, and which ones do not?

Internet trading: who pays. There is no need to pay a fee. Because when trading via the Internet, you do not use retail facilities. This means that your activity does not bear the hallmark of trading. Therefore, there is no need to remit the fee. Officials from the Department of Economic Policy and Development of Moscow also agree with this (letter dated June 26, 2015 No. DPR-20-2/1-161/15).

Bars, cafes, restaurants: who pays. The sale of products in these structures does not apply to trade. These are catering services. Therefore, the fee should not be transferred. But if you sell takeaway, you will have to pay a fee (letter from the Ministry of Finance dated July 27, 2015 No. 03-11-09/4296).

Trading from a warehouse: who pays. For trade from a warehouse, collection rates have not been established in Moscow. Therefore, there is no need to pay a trade fee (letters from the Moscow Department of Finance dated March 17, 2015 No. 90-01-01-07-38/15 and dated April 20, 2014 No. 90-01-01-07-53/15).

Household services: who pays. These are services, not trade. Accordingly, the fee should not be transferred.

Deadline for payment of trade tax to the budget in 2017

Pay the trading fee no later than the 25th day of the month following the quarter (clause 2 of Article 417 of the Tax Code of the Russian Federation). But you do not need to submit reporting on the trading fee. Since reporting periods and reporting forms for collection are not established (Article 414 of the Tax Code of the Russian Federation).

Thus, the deadlines for paying the trade tax in 2017 are as follows:

1. for the 1st quarter - April 25, 2017
2. for the 2nd quarter - July 25, 2017
3. for the 3rd quarter - October 25, 2017
4. for the 4th quarter - January 25, 2018

Who is exempt from paying trade tax in Moscow

Entrepreneurs operating under the patent system are exempt from paying the trade tax. As well as organizations and businessmen who pay the Unified Agricultural Tax.

In addition, the trade tax is not compatible with imputation. In relation to types of activities that are subject to trade tax, UTII cannot be applied (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation).

We have provided a complete list of trade tax beneficiaries in the table below.

Table. Who doesn't pay the trading fee

The trade tax has been in effect in Moscow for a year now. Who to pay and how to calculate it in 2016 are the main questions of payers of the new fee. The answers are in the article.

Whose responsibility is it to pay the trade tax?

The trade tax has been introduced only in Moscow. Payers of the trade tax are companies and merchants trading:

1. through stationary retail chain facilities, both with and without sales floors;
2. through objects of a non-stationary trading network;
3. by releasing goods from the warehouse.

Note that warehouse sales are not specified in Moscow Law No. 62 dated December 17, 2014, which introduced a trade tax in Moscow. This means that a capital company with this type of activity will not have additional transfers to the budget.

Agricultural producers and businessmen with patents are also exempt from the new fee. In addition, there are preferential activities for which the fee is not transferred. For example, this includes selling at weekend fairs or selling printed products through kiosks and open trays.

But laundries, dry cleaners and other consumer service companies may not pay the sales tax only if three conditions are met. Firstly, the provision of household services is the main activity. Secondly, the area of ​​the object should be no more than 100 sq.m. And thirdly, retail space should occupy no more than 10% of the total area of ​​the household facility.

How to calculate trade tax in Moscow in 2017

The fee is calculated not from the income received, but directly from the real estate or movable property through which the activity is carried out. In this case, it does not matter whether one’s own property is owned or not. Those who trade in rented premises must also pay a trading fee. The amount of income from sales is also not important.

The trade fee is calculated by payers. Determine the payment using the formula:

TS = C x Zfx, Where:

TS- trade fee;

WITH- trade tax rate;

Zphh - the value of the physical characteristics of the trade object (for example, the area of ​​the sales floor).

Trade tax rate

The new tax rates for the capital are fixed in Moscow Law No. 62 dated December 17, 2014. They depend on the area of ​​the retail facility and the area in which it is located. Trade tax in Moscow: who to pay and how to calculate it in 2017- cm. full list rates in our table.

If you trade through a premises with a trading floor, then to calculate the fee you will have to determine its area. Inventory and title documents (for example, a purchase and sale agreement) will help you with this. Keep in mind that there are rooms that are not included in the sales area. These include, for example, utility rooms, warehouses and other premises where customers are not served.

In the article we looked at trade tax in Moscow: who to pay and how to calculate it in 2017. Now we’ll use an example to find out how to determine the trading fee.

An example of calculating trade tax in Moscow

CJSC Voskhod applies the simplified tax system and sells silk products in a store in the Central Administrative District of Moscow. Sales area - 45 sq.m. Let's calculate the amount of the trading fee.

We use a rate of 60,000 rubles. The payment for the quarter will be 54,000 rubles. (RUB 60,000: 50 sq.m. x 45 sq.m.).

As we can see, it is not profitable to trade occasionally. The trading fee cannot be adjusted if you did not work for the entire quarter. It will still need to be paid in full.

An example of calculating the sales tax for a retail area of ​​50 sq.m. m.

IP Vorontsov applies the simplified tax system and sells leather goods through separately standing store in Kurkino. The area of ​​the sales area is 68 sq.m. Let's calculate the amount of trading fee for the quarter.

The calculations will be as follows:

420 rub. x 50 sq.m. + 50 rub. x 18 sq.m.

The fee is 21,900 rubles.

How to reflect trade fees in tax accounting under the simplified tax system

In tax accounting under the simplified system, take into account the trade tax as follows.

If your object has income minus expenses, then include the trade fee in the costs when simplifying (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

If you have an income, then include the trading fee as part of the deduction, along with hospital and insurance premiums.

How to organize trade tax accounting

The legislation does not regulate the accounting of trade fees. Therefore, those simplified organizations that use the object income minus expenses can reflect the fee as an expense common types activity on account 26 or 44. In this case, charge the trading fee by posting:

DEBIT 44 (26) CREDIT 68 subaccount “Calculations for trading fees”

Trade fee paid

But for simplified people who work at the income facility, there are two more methods of accounting for trade fees. So, you can charge the fee immediately as a tax reduction under the simplified tax system. Since the fee for income earners is a payment that reduces the single tax. The wiring is as follows:

DEBIT 68 subaccount “Settlements for single tax» CREDIT 68 subaccount “Calculations for trading fees”

Quarterly trading fee accrued;

DEBIT 68 subaccount “Calculations for trading fees” CREDIT 51

Trade fee paid.

Or the trading fee can be immediately reflected in account 99, as a simplified tax itself. The entries are:

DEBIT 99 subaccount “Trade fee” CREDIT 68 subaccount “Settlements for trade fee”

Quarterly trading fee accrued;

DEBIT 68 subaccount “Calculations for trading fees” CREDIT 51

Trade fee paid.

Fix the chosen option for accounting for trade fees in your accounting policy.

Not long ago, another type of fee appeared in the Tax Code - trading. In effect since 2015, it represents a payment to local budgets. However, the obligation to accrue it does not fall on all taxpayers.

Who pays the trading fee

Trade fee - local payment. It is put into effect not only by the provisions of Chapter 33 of the Tax Code of the Russian Federation, but also by the decision of municipalities. May be mandatory for accrual in cities of federal significance: Moscow, St. Petersburg, Sevastopol. In order to be able to charge a trade tax in other regions of the country, the introduction of a unified federal law is required, which has not yet been adopted. Accordingly, potential payers for this moment can only be subjects of the cities listed above.

Payers of the trade tax are organizations and entrepreneurs engaged in trading activities in the territory of the municipality where the specified payment applies. In this case, several conditions must be met:

1. The presence of movable or immovable property through which trade occurs. The property can be either owned by the entity or rented.
2. The current tax regime is general or simplified.
3. Effect of trade tax on the territory of the municipality.
4. Certain types of trading activities established by Art. 413 of the Tax Code of the Russian Federation, including the following: trade using fixed network facilities, through non-stationary retail chain facilities with a sales floor, release of products from the warehouse.

In the territory where the trade tax applies, it is impossible to apply the UTII regime. Organizations and individual entrepreneurs who charge agricultural tax, as well as entrepreneurs on PSN, are exempt from paying the fee.

If organizations and individual entrepreneurs obligated to transfer the trade fee to the budget do not do this, they are required to immediately provide a notification of the fee to the tax authorities. Otherwise, you will have to pay a fine of 40,000 rubles.

A detailed list of violators is posted on the website ]]> Department of Economic Policy and Development of the City of Moscow ]]> . The list of non-payers of the trade tax also includes those trade objects for which notifications were submitted with errors. If disagreements arise, additional clarifications must be provided to the department within 20 days after publication of the list of defaulters.

How is the trading fee calculated?

The calculation of payment for trade tax depends on the type of taxable object - movable or immovable property involved in trade. The total amount payable is calculated based on the availability of the trade object or its area. The physical quantity is multiplied by the current rate. This figure is approved by local authorities in rubles per quarter.

When calculating the trade fee, maximum restrictions are provided that do not exceed the estimated value of the patent issued for 3 months. The minimum fee is not established by law; municipal authorities are given the right to independently reduce rates.

There is no need to provide reporting on the collection. But at the same time, it is required to notify the tax authorities in advance about upcoming trading activities by providing Form TS-1 indicating the information:

• the amount of collection for the quarter for all objects;
• available benefits;
• calculating the total payment.

Who pays the trading fee in 2017

As stated above, the introduction of a trade tax depends not only on federal legislation, but also on the decision of municipal authorities. At the moment, the payment can only be implemented in the following cities - Moscow, St. Petersburg, Sevastopol.

However, during its existence, the trade tax is valid only in Moscow. The situation with those who pay the trading fee has not changed in 2017. The authorities of St. Petersburg and Sevastopol never made a decision in favor of paying this payment.

Companies and individual entrepreneurs who engage in trading activities in Moscow, St. Petersburg and Sevastopol fall under the category of trade tax payers. This type The budget payment was introduced on the basis of a separate chapter 33 of the Tax Code on July 1, 2015. It also notes that in the country’s main tax document only general principles calculation and payment of this payment. The authorities of these three cities must introduce it as mandatory at the local level.

Currently appropriate normative act adopted only in the capital - this is Moscow Law No. 62 dated December 17, 2014. It is currently in force as amended on November 23, 2016. Thus, only those merchants whose retail space is located in Moscow are required to pay the trade tax in 2017. Perhaps in the future the situation with the city laws of St. Petersburg and Sevastopol will change, but for now companies and individual entrepreneurs in these cities are exempt from this budget payment.

Trade fee payment deadlines

In 2017, the basic rules of the trade tax did not change. This quarterly payment. The deadline for payment of the 2017 trade fee, as in the previous two years, is no later than the 25th day of the month after the end of the quarter. Thus, the trading fee for the 1st quarter of 2017 must be paid before April 25, for the 2nd quarter - before July 25, for the 3rd quarter - before October 25, and for the 4th quarter - before January 25, 2018.

Calculation of payment of trade tax in 2017

Payment of trade tax by Moscow merchants is currently provided for when carrying out four types of activities:

1. trade through stationary retail chain facilities, without trading floors;
2. trade through objects of a non-stationary trading network (including delivery and peddling trade);
3. trade through stationary retail chain facilities with trading floors;
4. organization of retail markets.

For each trade object that falls under the listed types of activities, the payer of the trade fee independently calculates the quarterly payment amount. The amount of payment of the sales tax does not depend on the actual revenue of the store or other outlet. The calculation is influenced only by such factors as the location of the retail facility through which trading activities are carried out, as well as its features.

The payment amount is determined as the product of the fee rate for a specific type of activity and the value of the physical indicator for the object of trade. All necessary data for calculating the fee is contained in the above-mentioned Moscow law.

Another feature of calculating the amount of the fee is that the payment is calculated and paid for the quarter as a whole, starting from the quarter in which the retail outlet subject to the fee was opened until the quarter in which trading activity was ceased. Simply put, a quarterly payment for one object is the same amount. The fee is not reduced in proportion to the time actually worked.