Companies that are already paying or will pay trade fee in Moscow in 2019, the table of rates will help you calculate the amount to be paid. We will also tell you how and when to pay the trade fee and what to do if you are on the list of non-payers of the fee.

In this article

The Tax Code of the Russian Federation provides for the introduction of a tax on the territory of municipalities and cities of federal significance: Moscow, Sevastopol, St. Petersburg. To date, the only region in which the fee has been established is Moscow (Law No. 62 dated December 17, 2014). We will provide a table of rates in the capital and tell you how to apply it.

Trading fee in Moscow in 2019: table of rates

The fee rate depends on the type of trade object (through stationary/non-stationary networks, delivery and distribution trade) and its location in Moscow (in the Central Administrative District, outside the Moscow Ring Road, etc.).

Organizers of retail markets must take into account (approved by order of the Ministry of Economic Development dated October 30, 2018 No. 595) - 1,317 . The maximum rate, taking into account the new deflator, is 724.35 rubles. for 1 sq. m (550 rubles × 1,317).

Example of calculating trade fee

Atlant LLC owns a retail pavilion with an area of ​​70 square meters. m. in Novo-Peredelkino and three retail kiosks in North-West Autonomous Okrug Moscow.

The trade tax rate in Novo-Peredelkino is 420 rubles/sq.m. m. up to 50 sq. m and 50 rub. for every sq. m. of the remaining area. The tax rate in the North-Western Administrative District of Moscow is 40,500 rubles. per object.

1) Trade fee = 420 rub. x 50 sq. m. + 50 rub. x 20 sq. m. = 22,000 rub.

2) Trade fee = 40,500 rub. x 3 = 121,500 rub.

The total collection amount for the quarter will be 143,500 rubles. (22,000 + 121,500).

Note!

The amount of the fee depends on the area of ​​the sales area. In this case, the area is determined according to the rules for the patent system, that is, without utility rooms, warehouses, etc. (letter of the Ministry of Finance of Russia dated October 28, 2015 No. 03-11-09/62126).

In order not to overpay the fee, the Moscow Department of Economic Policy recommends that retail space be allocated in the lease agreement, plan or other documents for the premises. Inspectors will focus only on documents.

Trade fee for individual entrepreneurs on the simplified tax system in Moscow in 2019

Payers of the trade tax in Moscow in 2019 are organizations and individual entrepreneurs who apply not only common system taxation, but also applying the simplified tax system. Simplified traders can conduct trading activities through movable and immovable property (including leased ones). In this case, the fee must be paid even if the property is used in trading activities, even once a quarter.

The paid trade tax on the simplified tax system is taken into account when calculating the simplified tax:

• on the simplified tax system, “income” is reduced by the collection only of the tax on income from trade (clause 8 of article 346.21 of the Tax Code of the Russian Federation). Therefore, for several types of activities, separate accounting is necessary.
• on the simplified tax system “income minus expenses”, you can write off the fee as expenses and not keep separate records for trade (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-11-06/2/62729).

To tax ( advance payment) according to the simplified tax system, reduce by the amount of the paid fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation), the actual payment of the fee must be made in the same reporting period when the tax is calculated. The taxpayer himself must be registered in the region where the trade tax applies.

When calculating the final tax according to the simplified tax system, there is no limit of 50% for reducing the amount due to the fee (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

On the simplified tax system, “income minus expenses” takes into account the listed fee in expenses that reduce the tax base (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

In the declaration under the simplified tax system, the trade tax is reflected in special lines only by those taxpayers who use the “income” object. For the collection, fill out lines 150-153 and 160-163 in section 2.1.2 of the declaration form under the simplified tax system (approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@).

Small businesses will lose some benefits from 2019, and taxes will rise

But companies still have the opportunity to save money. About,

Trade tax Moscow 2019: who doesn’t pay

In 2019, companies paying the unified agricultural tax are also completely exempt from paying the trade tax (clause 2 of article 411 of the Tax Code of the Russian Federation). Full list beneficiaries exempt from paying trade taxes in Moscow in accordance with Articles 2 and 3 of Moscow City Law No. 62 can be downloaded from the link at the beginning of the article.

Capital companies can exclude themselves from the list of trade tax non-payers if they got there by mistake. Many have already succeeded. UNP found out how the procedure works in the Moscow Department of Economic Policy and Development.

It is worth checking whether your company is on the list of trade tax non-payers on depr.mos.ru. The department includes in the list of retail outlets that were required to register, but did not do so. Some objects are included in the list by mistake, in which case they can be excluded from there.

The Department most often resolves complaints in two situations:

• the payer sent a notification about registration, but the inspection did not receive it on time;
• the company does not trade at the site.

From the moment the company is included in the list, it has 20 calendar days to object (clause 4 of the Procedure, approved by Moscow government decree No. 401-PP dated June 30, 2015). If 20 days have passed, the department will hand over to the tax authorities a report on the unaccounted for object. Inspectors will charge a trade fee. But the company will still have the opportunity to cancel the act and remove the accruals.

From October 1, 2017, the act can be challenged without court. To do this, you must file a complaint with the department. Duration - 180 calendar days after receipt of the act (clause 8.1 of the Procedure, approved by Resolution No. 401-PP).

In your appeal or complaint, explain why your company should not be on the list and ask to be removed from it (see example below).

Sample application for exclusion of a trade facility from the list of unregistered trade tax facilities

Head of the Department of Economics
politics and development of Moscow

From Beta LLC

TIN 7708123456

Gearbox 770801001

Address (legal and actual):

125008, Moscow,

st. Ivanovskaya, 20

Statement

Beta LLC is included in the list of unregistered trade collection facilities at the location of a stationary retail facility with a sales floor at the address: Moscow, Marshal Biryuzova Street, building 5A. The date of inclusion in the list is 01/14/2018.

We inform you that there is no actual trading activity using this facility. According to paragraph 4 of the letter of the Ministry of Finance of Russia dated October 19, 2015 No. 03-11-09/59842, organizations that own objects that are not used in trading activities are not subject to registration as payers of trade tax.

Based on the above, we ask you to remove the object from the list.

General Director _____________________ S.A. Maltsev

The Department will review the letter within 30 calendar days. This period can be extended by a maximum of another 30 days (Article 12 of the Federal Law of 02.05.06 No. 59-FZ).

How and when to pay trade tax in Moscow in 2019

The trade fee must be transferred quarterly no later than the 25th day of the month following the reporting quarter (Clause 2 of Article 417 of the Tax Code of the Russian Federation). See the dates in the table.

Trade tax payment deadlines in 2019

A payment order for payment of the trade fee is drawn up according to a standard form. The BCC of the 2019 trade fee is indicated in field 104 “Recipient”.

The budget classification codes for payment of the fee in 2019 did not change compared to 2018 (approved by order of the Ministry of Finance dated July 1, 2013 No. 65n). See and download the current KBK from the link.

Trade tax in Moscow 2019: answers to questions

Should I register a retail facility that the company has not started using?

There is no need to submit a notice of payment of the trading fee before trading. The object for collection arises from the day the point of sale begins to be used. This follows from subparagraph 1 of paragraph 2 of Article 412 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated November 10, 2015 No. SD-4-3/19613@).

Submit a notification in form TS-1 within five working days after the opening of the store (clause 2 of article 416 of the Tax Code of the Russian Federation). If the retail facility is real estate, register with the inspectorate at the location of the point. In other cases - at the place of registration of the head office (clause 7 of Article 416 of the Tax Code of the Russian Federation).

Distribution includes trade from any vehicle: a car shop, a van, a trailer, a trailer, a tank truck, a store-car, a store-ship. The type of retail facility will be confirmed by documents for the vehicle (letter of the Department of Economic Policy and Development of Moscow dated July 6, 2015 No. DPR-3-2016/15).

Even if you remove the wheels from the RV and keep it in one place all the time, it will not become a stationary object. The fee for it must still be paid at the rate for delivery trade - 40,500 rubles per quarter. Only a structure with a foundation and an inextricable connection with the ground is considered stationary (Article 2 of Federal Law No. 381-FZ of December 28, 2009).

Are retail facilities on the territory of the All-Russian Exhibition Center exempt from the tax?

There are no exceptions for the All-Russian Exhibition Center; the benefit applies only to weekend fairs, specialized and regional fairs. They are exempt from fees regardless of the place where they are held. All other trade on the territory of the All-Russian Exhibition Center, including at exhibitions, is subject to a fee (letter of the Department of Economic Policy and Development of Moscow dated February 20, 2016 No. DPR-11-71/16).

Specialized, regional and weekend fairs are held in accordance with Moscow Government Decree No. 172-PP dated May 4, 2011. Their lists and addresses can be found on the website data.mos.ru in the “Trade” section and search for the word “fair”. In other cases, you must pay a fee for the entire quarter, even if the company traded for only one day.

How to confirm trade benefits in cinemas, theaters, museums?

Separate accounting will confirm that ticket revenues make up the bulk. The company has the right to the benefit only if the income from the sale of tickets is at least 50 percent of the total revenue (subclause 6, clause 1, article 3 of the Moscow Law of December 17, 2014 No. 62).

Law No. 62 does not oblige a museum or cinema to register OKVED for trade. But its absence may cause claims from tax authorities. Taking into account the new clarifications without OKVED for trade, inspectors may consider the benefit unconfirmed. Therefore, it is safer to enter the code into the Unified State Register of Legal Entities.

Do you need to pay a trade tax in the Moscow region in 2019?

In 2018, the law on trade fees in the Moscow region was still not adopted. Therefore, organizations and individual entrepreneurs who operate there entrepreneurial activity, are not required to pay the fee.

The maximum collection rate established for the activities of retail markets is increased by a factor - 550 rubles per 1 sq. m (clause 4 of article 415 of the Tax Code of the Russian Federation).

ABOUT THE 2017 TRADE FEE

Who is the payer of the trade tax?

Currently, the trade tax has been introduced only in Moscow (clause 1 of Article 410 of the Tax Code Russian Federation, Law of Moscow dated December 17, 2014 No. 62).

By general rule Organizations and individual entrepreneurs who are engaged in any of the following in Moscow are required to pay the fee:types of activities:

• wholesale or retail trade th through objects of a stationary retail network with trading floors (including through a store, pavilion) and without them (for example, a kiosk connected to utilities);

• wholesale or retail trade through non-stationary retail chain facilities, incl. temporary tents, tents, folding tables and counters not connected to utilities;

• peddling or delivery trade (including from a mobile shop, van, tonar);

• organization of retail markets (market management company).

You will have to pay a trading fee even if:

• you have only one trading object;

• you rent a retail facility;

• you are trading as an intermediary.

Important! Trade tax must be paid only if there is trading. The mere presence of a retail facility (shop, tent) does not make you a payer of the trade tax (Article 412 of the Tax Code of the Russian Federation, paragraph 3 of the Federal Tax Service Letter No. SD-4-3/19613@ dated November 10, 2015).

Trade tax payers released from its payment when trading in Moscow:

• at gas stations without a sales area;

• at retail markets, weekend fairs, specialized, regional fairs;

• through vending machines;

• in hairdressing salons (dry cleaners, laundries, metal repair shops, clothing, shoe, watch and jewelry repair shops) without a sales area or with a sales area of ​​less than 100 square meters. m, if the area occupied by retail equipment does not exceed 10% of the total area of ​​the relevant facility;

• through objects of a non-stationary trading network with the specialization “Print”, located in the manner approved by the Moscow Government;

• in bookstores, if at least 60% of the area is occupied by equipment for displaying books, magazines and newspapers and the income from their sale is at least 60% of the total income, and payments are made through an online cash register;

• in cinemas, theaters, museums, planetariums, circuses, if at the end of the quarter the share of income from ticket sales in total income is at least 50%.

Are not payers of trade tax when conducting business in Moscow:

• organizations selling wholesale or retail from a warehouse, incl. when placing orders by phone, via the Internet or in the office (there is no rate for this type of trade in the Moscow Law);

• organizations that sell in catering facilities goods indicated on the menu or necessary for the consumption of catering products on site (drinks, plastic utensils, etc.);

• pawnshops.

Trade fee payment deadlines

Trade fee is paid quarterly no later than the 25th day of the month following the expired quarter(Article 414, paragraph 2 of Article 417 of the Tax Code of the Russian Federation).

It must be paid for the fourth quarter of 2016 no later than January 25, 2017.

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

• for the first quarter - no later than April 25, 2017;

• for the second quarter - no later than July 25, 2017;

• for the third quarter - no later than October 25, 2017;

• for the fourth quarter - no later than January 25, 2018.

There is no need to submit any trade tax reporting. The Federal Tax Service will check the correctness of its calculation based on the notification you submitted in Form TS-1.

What determines the size of the trading fee?

The trading tax rates for the quarter are established by Article 2 of the Moscow Law of December 17, 2014 No. 62:

• for retail facilities with sales floors (including a store, pavilion) over 50 sq. m - per 1 sq. m of sales area;

• for retail facilities with sales areas up to 50 sq. m inclusive or without sales areas (for example, a kiosk) - based on each retail facility;

• for organizers of retail markets (market management companies) - per 1 sq. m of retail market area.

Trade tax in Moscow depends on the location of the object and its area. For example, a store in the Central District pays a fee in an amount that is two to three times higher than its counterpart in other areas of Moscow.

Trade fee amountdoes not depend on how many days in the quarter you traded and how much revenue you received(Clause 1 of Article 412 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated March 3, 2016 No. 03-11-13/12306). For example, for identical stores, one of which was open throughout the third quarter, and the second opened only on September 30, you will pay the same amount of sales tax for the third quarter.

Increased since 2017 maximum bet trade tax for companies that organize retail markets. The new deflator coefficient for the maximum trading fee rate is 1.237. Due to this, the maximum rate increased to 680.35 rubles. for 1 sq. m (550 rub.× 1.237).

Trade tax rates in 2017

Head of Accounting and Reporting Department

Finance studios for business "Delopolis"

Lynchik Natalia

Who pays the trading fee?

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

The fee in question is transferred to local budgets (or budgets of federal cities) by individual entrepreneurs and legal entities operating 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) - rate multiplied by square meter of sales 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’s consider what principles, in accordance with this normative 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 objects.

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 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. It's about on 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:

• the rate established for a specific type of retail 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.

The other day I received a call from a friend who sells books in her store. She learned that there had been changes in the Legislation regarding the trade tax for individual entrepreneurs and asked to tell what exactly they were.

I decided to study this topic in detail to answer her question. There were a lot of them on the Internet interesting information. In addition, my colleague submitted a couple of articles explaining the innovations.

It turned out that my friend no longer needs to pay this fee, because her type of activity falls under the benefit.

Well, so that you don’t have problems with trading fees, I have prepared this article. From it you will find out who else can be exempt from payment, who and what coefficients are expected, as well as when the payment must be made.

How to calculate trading fee

The trading fee is calculated quarterly. Moreover, its size will be the same in all quarters (unless the legislator, of course, changes the rates and their link to the physical characteristics of retail facilities).

Let's consider an example of calculating a vehicle. Example: A Moscow entrepreneur has 3 retail facilities:

• a tent located at the Slavic World retail market;
• “Confetti” store with a hall of 30 sq. m, located in the Tverskoy district;
• “Rassvet” store with a hall area of ​​70 sq. m, located in South Butovo.

The first task of the entrepreneur is to determine the size of the calculated vehicle.

To do this, he looks at which of the zones defined by Law No. 62 each of his retail facilities belongs to. It turns out that the Confetti store is located in zone 1, Rassvet and the tent are in zone 2.

A tent is a stationary retail facility without halls (subclause 7, clause 3, article 346.43 of the Tax Code of the Russian Federation). For him in zone 2 the rate is 28,350 rubles. This will be the calculated vehicle for the tent.

The Confetti store is a stationary facility with halls (subclause 3, clause 3, article 346.43 of the Tax Code of the Russian Federation) with an area of ​​up to 50 square meters. m. For him in zone 1, the rate is 60,000 rubles. This will be a calculated vehicle for a store in the center of Moscow.

The Rassvet store is also a stationary facility with halls, but with an area of ​​more than 50 square meters. m. Part of its area, namely 50 sq. m, based on tariffs in zone 2, is multiplied by a rate of 420 rubles, and the remaining 20 sq. m. m - for 50 rub. The calculated vehicle value for the store in Yuzhny Butovo is the amount of 21,000 and 1,000 rubles, that is, 22,000 rubles.

The next task is to determine benefits for retail facilities.

Based on the provisions of Art. 3 of Law No. 62, the benefit applies only to the tent. Thus, our individual entrepreneur has the right not to pay the fee calculated on it.

In total, he must pay a trade tax of 60,000 rubles to the Moscow budget. for the Confetti store and 22,000 rubles. for the Rassvet store.

http://nalog-nalog.ru/torgovyj_sbor/kak_pravilno_rasschitat_torgovyj_sbor_primer/

Payment amount?

Considering this moment, it is worthwhile to correctly understand how to calculate the trading fee. There is no exact answer to the fixed amount in the legislation yet; the calculation procedure is carried out individually, depending on the type of activity and the object of trade.

TC = C (%) * FH, where:

• the TS parameter is represented by the trade fee indicator,
• indicator C (%) – base rate, determined individually;
• FH element – ​​physical characteristic (area, etc.).

Please note: the sales tax rate is calculated per 1 sq. m. The maximum threshold for retail markets is 550 rubles / m2, in some situations the rate may be close to zero.

The main condition is that the tax rate “per patent”, which is issued for 3 months, should not exceed.

Example of calculating trade fee:

• room area – 100 square meters;
• patent – ​​30,000 rubles.

Using the formula, we will make calculations and get the value: 30,000 rubles. / 50 * 100 sq. m. = 60,000 rub. It all depends on the size of the patent, which, by the way, can be increased by the authorities.

During a quarter, an increase in the area of ​​premises may occur, then the value is calculated from the beginning of the period in which the changes were made.

The payer of the fee undertakes to report any changes within 5 days. The obligation to transmit the corresponding notification to the Federal Tax Service is assigned to a legal entity or individual entrepreneur, subject to the liquidation of the activity. The obligation to pay the amount in this case is removed from the payer.

Accrual procedure

The trading tax period is quarterly. Payment of the trade fee must be made no later than the 25th day of each month following the quarter.

If the tax authority discovers inaccurate data provided by the payer or a lack of information, its obligations include sending the entrepreneur a demand for payment.

http://vashbiznesplan.ru/bukhgalteriya/chto-takoe-torgovyj-sbor.html

Who is required to pay the trade fee and payment deadlines?

When do you need to pay the trading fee?

Local tax is paid for each quarter no later than the 25th day of the month following the taxation period. Let's present the payment deadlines in 2017 in the form of a table.

http://ppt.ru/news/137144

Where will the trade tax be introduced, is it possible to increase the cost of the trade tax?

The need to pay a trade tax directly depends on 2 factors:

• The chosen taxation system.
• Type of business activity.

Trade tax must be paid only by individual entrepreneurs and organizations using OSNO or USN. Payers of the Unified Agricultural Tax and entrepreneurs with a patent do not need to pay a trade tax.

As for UTII, according to the new rules, it is impossible to combine imputation and trade tax.

Therefore, if you apply UTII, and a trade tax has been introduced for your type of activity in the region, then you will have to cancel the imputation and switch to another taxation system.

Trade tax must be paid to individual entrepreneurs and organizations that carry out retail, small wholesale and wholesale trade through:

• stationary retail facilities with a sales area;
• stationary retail facilities that do not have a sales area (with the exception of gas stations);
• non-stationary retail facilities;
• warehouses. In this case, the trade tax is transferred only in the case when a specific type of activity is expressly specified in the regional law.

For example, in Moscow, sales from warehouses are not subject to the trade tax, this is due to the fact that this type business is simply not provided for in the capital’s legal act.

As for the activities of retail markets, it is also equated to trade. However, the fee is not levied on the retail outlets themselves, but on the entire market area itself.

Therefore, it can be expected that market owners will not want to pay the trading fee out of their own pockets and will simply distribute these costs among the traders by increasing their rent or the cost of the right to trade.

Note: in Chapter 33 of the Tax Code of the Russian Federation there are no definitions for many key terms (sales area, what are objects of stationary trade, etc.) therefore, in such a situation, representatives of the Federal Tax Service recommend focusing on the concepts used for UTII and PSN (see Art. 346.27 and Article 346.43 of the Tax Code of the Russian Federation).

Activities not subject to trade tax

Local authorities have the right to establish types of activities in respect of which the trade tax does not need to be paid - these are preferential types of activities.

What is subject to trade tax?

It is very important to understand that the basis for calculating the sales tax is not the actual income received, but the very fact of using the retail facility.

Moreover, a retail facility is understood not only as real estate (shops, tents, kiosks, etc.), but also as movable property (delivery and distribution trade objects).

Therefore, the need to pay a trade tax does not depend on factors such as:

• Ownership of a commercial property. The fee must be paid by those persons who directly use the facility for trade, regardless of whether it is the owner or the tenant.

• The amount of income received. The size of the trade fee directly depends only on the quantity square meters, as well as the type and location of the trade facility.

• Place of registration of a businessman. The trade tax must be paid by everyone who trades in the territory where it is established, regardless of place of residence (for example, an individual entrepreneur registered in Smolensk, but operating in Moscow is required to pay a trade tax).

• Regularity of trade. The trading fee is calculated and paid for the entire quarter at once. Therefore, regardless of the seasonality of the business and the number of days worked in the quarter, the trading fee will still have to be paid in full.

https://www.malyi-biznes.ru/torgoviy-sbor/

KBK trade tax for legal entities

KBK is also the most important detail when filling out a payment form. In 2017, the BCC (budget classification codes) for the payment of trade fees will not change.

BCC is entered in line 104 of the payment order depending on the purpose of the payment - the main payment, penalties or fines.

Each type of payment has its own BCC. For convenience, we present the KBK trade fee 2017 in the form of a table.

http://ppt.ru/news/137144

Trading fee increase analytics

As soon as entity or individual entrepreneur begins to carry out activities subject to payment of the trade tax, they will need to register with the tax authority as a tax payer.

Failure to register is subject to liability in the form of a fine in the amount of 10 percent of income received as a result of such activities, but not less than 40,000 rubles (Part 2 of Article 116 of the Tax Code of the Russian Federation).

For officials, an administrative fine of 2,000 to 3,000 rubles is also possible (Article 15.3 of the Code of Administrative Offenses of the Russian Federation). I would like to draw your attention to the fact that without registering for this type of accounting, the taxpayer will not be able to reduce the tax base by the amount of the trade fee.

Analysis of the above:

• the state is trying to redistribute part of the revenue between the federal and local budgets;
• the mechanisms for administering the trade tax in contact with other tax regimes are unclear;
• it can be assumed that by the end of 2015, disputes will arise between tax authorities and taxpayers operating under the UTII regime. conflict situations on the correct calculation of both tax (UTII) and trade fees;
• the burden on accounting for taxpayers on UTII will increase due to the need to maintain separate records;
• some taxpayers will either stop doing business or go “into the shadows”;
• another flourishing of trade will begin in the premises of the Russian post office, as well as in the premises and territories of autonomous, budgetary and government institutions.

The overall result of the introduction of a trade tax will be an increase in the products sold to the end consumer.

http://taxpravo.ru/analitika/statya-364184-torgovyiy_sbor_vse_za_i_protiv