Register for trade tax. What is a trade tax and who should pay it?

Who can take advantage of the benefits, how to register, how much have trade tax rates changed and what information needs to be submitted to the tax authority? The article will answer all questions and help you avoid risks and fines in your work.

Let's start with the good news: if you follow the rules, paying a trade tax does not lead to a significant increase in the tax burden for most payers.

The main thing is to understand the nuances of calculation and payment.

Payers, object and taxation period

In accordance with Chapter 33 of the Tax Code of the Russian Federation (TC RF) and Moscow City Law No. 62 dated December 17, 2014 “On Trade Fees”, a trade fee has been introduced in Moscow since 2015.

The fee is required to be paid by all organizations and individual entrepreneurs engaged in retail, small wholesale and wholesale purchase and sale of goods when using the facilities of stationary and non-stationary retail chains, as well as warehouses (clause 1 of Article 411 of the Tax Code of the Russian Federation).

Individual entrepreneurs using the patent taxation system and taxpayers using the Unified Agricultural Tax are exempt from paying the fee (clause 2 of Article 411 of the Tax Code of the Russian Federation).

The object of taxation of a trade tax is the use of movable or immovable property for business activities in respect of which a fee is established at least once during the quarter. The tax period is a quarter (Article 414 of the Tax Code of the Russian Federation).

Trade tax benefits

Article 3 of Moscow City Law No. 62 establishes a number of benefits.

1. Trade tax is not levied on the use of movable or immovable property for the following types of trade:

• using vending machines;
• at fairs;
• in retail markets with appropriate permission;
• retail retail trade in autonomous, budgetary and government institutions;
• trade on the territory of the property complex of the managing organization of the agri-food cluster;
• in cinemas, theaters, museums, planetariums, circuses (if the share of income from ticket sales is at least 50%);
• through objects of a non-stationary trading network with the specialization “Print”.

2. Trade tax is not paid:

• organizations of federal postal services;
• autonomous, budgetary and government institutions;
• religious organizations carrying out trade in religious buildings, structures and related land plots.

3.Organizations and individual entrepreneurs are exempt from paying the trade tax if they trade through facilities with an area of ​​less than 100 square meters. meters, subject to the following conditions:

• the main type of activity indicated during state registration relates to the provision of services by hairdressing and beauty salons, washing services, dry cleaning and dyeing of textiles and fur products, repair of clothing and textile products for household use, repair of shoes and other leather goods, repair watches and jewelry, manufacturing and repair of metal haberdashery and keys;
• the area occupied by equipment intended for displaying and demonstrating goods is no more than 10% of the total area of ​​the facility used for carrying out the activity.

4.Organizations and individual entrepreneurs are exempt from paying the trade tax if the following conditions are simultaneously met:

• the main type of activity indicated during state registration relates to the retail trade of books, newspapers and magazines, second-hand books;
• according to the results of the taxation period, the share of income on an accrual basis from the beginning of the calendar year from the sale of books, newspapers and magazines in total income was at least 60%;
• the area occupied by equipment intended for displaying and displaying books, newspapers and magazines is at least 60% of the total area of ​​the facility used for the activity;
• All cash payments and payments with payment cards at the facilities are carried out exclusively using cash register equipment with the transfer of fiscal documents to the fiscal data operator.

5. Organizations and individual entrepreneurs are exempt from paying the trade tax if they trade through the objects of a stationary retail chain during the period of taxation in which these objects were seized in accordance with Art. 7.4 of the Law of the Russian Federation of April 15, 1993 No. 4802-1 “On the status of the capital of the Russian Federation” or in relation to these objects the lease right was terminated in connection with the implementation of the housing stock renovation program in Moscow.

The rule applies only if, during the specified period, organizations or individual entrepreneurs began to use other objects for trading that they had not previously used in the specified period.

Registration and deregistration of trade tax payers

Registration and deregistration as a fee payer is carried out on the basis of the corresponding notification of the fee payer provided by him to the tax authority, or on the basis of information provided by the authorized body to the tax authority (clause 1 of Article 416 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs are required to submit a notification to the tax authority in the TS-1 form (or in the TS-2 form) no later than 5 days from the date of occurrence of the taxable trade tax.

The notification must be sent to:

• to the tax authority at the place of registration of the real estate property;
• in the case of conducting trading activities using movable property - at the place of registration of the organization or individual entrepreneur.

If there are several objects in respect of which a trade fee has been established and which are located in territories under the jurisdiction of different tax authorities, registration is carried out by the tax authority at the location of the object, information about which was received from the payer of the fee earlier than about other objects (clause 7 Article 416 of the Tax Code of the Russian Federation).

Important: Any change in the indicators of the object of trade, which entails a change in the amount of the fee, must be reported to the tax authority no later than 5 days from the date of the corresponding change (clauses 1, 2, 5 of Article 416 of the Tax Code of the Russian Federation).

The date of deregistration is the date of termination of trading activities specified in the notification.

Responsibility of trade tax payers

Please note that the legislation provides for tax, administrative and criminal liability for trade tax payers for violations in matters of registration:

• in case of violation of the procedure for registration with the tax authority - a fine of at least 40,000 rubles. (Article 116 of the Tax Code of the Russian Federation).
• for each day of delay - a penalty, as well as a corresponding fine for non-payment of the fee (Articles 75, 122 of the Tax Code of the Russian Federation).
• for conducting activities without state registration - a fine (Part 1, Article 1 4.1 of the Administrative Code).
• for carrying out illegal business activities - arrest for up to 6 months (Article 171 of the Criminal Code of the Russian Federation).

Important: If the payer of the trade fee has not independently submitted a notification of registration, then he will not be able to exercise the right to deduct the amounts of the trade fee from the profit tax, personal income tax or tax under the simplified taxation system (with the object of taxation being “income”).

The procedure for calculating and paying the trade fee

The amount of the sales tax depends on the area of ​​the retail facility, the type of trading activity and location. The amount of trade tax payable to the budget is calculated by individual entrepreneurs and organizations independently and paid no later than the 25th day of the month following the taxation period.

For example: The deadline for paying the trade fee for the first quarter of 2019 is no later than April 25, 2019.

Trade tax rates

Trade tax rates are established by Article 2 of Moscow City Law No. 62.

From July 1, 2019, the amount of sales tax has been reduced for stationary retail chain facilities with sales floors of less than 300 square meters. meters. The measure was adopted by deputies of the Moscow City Duma in order to support small and medium-sized businesses (Moscow City Law No. 36 dated December 26, 2018).

Thus, trade through facilities of a stationary retail chain with halls up to 50 sq. meters are now taxed at the rate:

54,000 rub. per object per quarter - in the districts of the Central Administrative District of Moscow;

27,000 rub. per object per quarter - in the regions of the Northern Administrative District (except for the Molzhaninovsky district), North-East Administrative District (except for the Severny district), Eastern Administrative District (except for the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-East Administrative District (except for the Nekrasovka district), Southern Administrative District , South-Western Administrative District (except for the Northern Butovo and Southern Butovo districts), Closed Administrative District (except for the Solntsevo, Novo-Peredelkino and Vnukovo districts), North-West Administrative District (except for the Mitino and Kurkino districts) of Moscow;

RUB 18,900 per object per quarter - in the districts and settlements of Zelenogradsky, Troitsky and Novomoskovsky Autonomous Okrug of Moscow, as well as in the districts of Molzhaninovsky, Severny, Vostochny, Novokosino and Kosino-Ukhtomsky, Nekrasovka, Severnoye Butovo, Yuzhnoye Butovo, Solntsevo, Novo-Peredelkino, Vnukovo , Mitino, Kurkino.

In addition, rates have been reduced for retail spaces from 50 to 150 sq. m. meters and from 150 to 300 sq. meters. Separate rates have also been introduced for trade in areas over 300 square meters. meters.

The current rates of trade tax are published on the website of the Department of Economic Policy and Development of the City of Moscow in the section “Trade tax. Trade tax rates on the territory of the city of Moscow."

Important: in case of changes in tax rates by regulatory legal acts of municipalities, payment of the trade tax is carried out by tax payers based on the amount of rates in force in the corresponding taxation period.

In this case, there is no obligation for payers to notify the tax authority when rates change.

Reducing the amount of taxes by the amount of the trade fee

Trade fees paid can be deducted from your taxes:

• income tax;
• single tax under the simplified taxation system (if the object of taxation is “income”);
• personal income tax for taxation periods coinciding with the tax period.

Natalya Bokova, leading teacher-expert at Kontur.School on tax accounting:

“The trade tax is a local tax that is valid only in Moscow. It was never introduced in St. Petersburg and Sevastopol, despite initial plans.

It was assumed that the trade tax would bring small companies and individual entrepreneurs out of the shadows. Before the introduction of the trade tax, businesses could have unaccounted revenue, which allowed them to have a minimal profit, or a fictitious loss, or “break even.” With the introduction of the trade tax and the use of cash register technology, it has become difficult to work the old fashioned way, since a vehicle deduction cannot be applied to a loss. The right to deduct the amount of vehicle paid from the tax base or reduce the amount of tax is possible only if there is a profit.

Yes, this is a more civilized trade, but it indirectly increases the tax burden.”

In 2015, the Tax Code introduced a new payment for entrepreneurs and organizations engaged in retail, wholesale and small wholesale trade. In Moscow it begins to operate on July 1, 2015. Other cities will decide whether to introduce a sales tax later. We'll tell you what the innovation is and what Muscovites need to do right now.

Who pays

The trade tax is regulated by Chapter 33 of the Tax Code and regulations of local governments and federal cities. For Moscow, this is Law No. 62 “On Trade Fees” dated December 17, 2014. The trading fee is paid by companies and individual entrepreneurs who trade:

• through stationary retail chain facilities without sales floors (except for gas stations);
• through objects of a non-stationary trading network;
• through stationary retail chain facilities with trading floors;
• from warehouse. In Moscow, sales from a warehouse are not subject to trade taxes because they are not listed in the law;
• in retail markets. In Moscow, trade at fairs and retail markets is exempt from the concessional trade tax;

The benefit in Moscow applies to trading through vending machines, at the post office and in government agencies. Beneficiaries do not pay the fee, but they register.

Who doesn't pay

The Tax Code exempts from payment of trade tax:

• Individual entrepreneur on the patent taxation system;
• taxpayers on the Unified Agricultural Tax.

Who needs to do what before July 7, 2015

If you are already conducting an activity that is subject to a trade tax, you need to register with the Federal Tax Service and obtain a certificate.

• type of activity,
• object of trade: fixed network, delivery or carry-out trade,
• characteristics: number and area of ​​premises.

1. Owners of stationary stores submit a notification to the Federal Tax Service at the location of the store.
2. Owners of mobile stores, tents and other movable retail outlets inform the Federal Tax Service at the place of registration of the company.
3. If there are several points of sale, send a notice of registration to the address of the facility that comes first in the list of points of sale.

Companies that will begin trading after the Trade Tax Law comes into force must submit a notification within 5 working days from the start of sales.

If you are not registered as the owner of a brick-and-mortar outlet, but trade from time to time - for example, from a car every few months - do not submit a notification now. Submit it within 5 business days after trading.

If you do not submit a notification on time, you will face a fine of 40,000 rubles.

Within 5 days after submitting the notification, tax authorities will register the company and send a certificate.

How much and when to pay

Trade tax rates are contained in the text of the municipal law. They are different for stationary and non-stationary trading. Rates for stationary trading depend on the area of ​​the trading floor and its location.

The trade tax rate cannot exceed the estimated tax amount under the patent tax system for 3 months.

Experts from the Ministry of Finance propose to determine the retail space, guided by the chapter of the Tax Code on the patent system.

The trade tax from a store in the Central Administrative District will be 2 times higher than the trade tax in other areas of old Moscow and almost 3 times higher in the territories newly annexed to the city.

The trade fee must be paid quarterly no later than the 25th day of the month following the end of the tax period. Muscovites will pay for the first time no later than October 26, 2015, because October 25 is Sunday.

There is no need to report the trade fee.

How to reduce taxes

1. Taxpayers on OSNO reduce the income tax in the regional part by the amount of the trade fee;
2. The simplified tax system at “Revenue” deducts the trade fee from the amount of the single tax if the trade fee and tax are paid in the same region;
3. For simplifiers with the object “income minus expenses,” there are no direct instructions. But the list of expenses includes “fees paid in accordance with the legislation on taxes and fees.” The trade tax satisfies this condition, so it can be included in expenses when calculating the single tax. It is not the single tax that will be reduced by the amount of the trade tax, but the costs of calculating it;
4. An individual entrepreneur reduces personal income tax by the amount of trade tax if trading activities were carried out in the region where he is registered as an individual entrepreneur.

If a company paid 100,000 rubles in profit tax and now has to pay 10,000 rubles in trade tax, then it will pay 90,000 rubles in profit tax and 10,000 rubles in trade tax. In this case, the tax burden of a bona fide taxpayer will not change.

How to stop paying trading fees

Even if you used a retail facility only once, you will have to pay a sales fee for the entire quarter. Therefore, if you stop trading altogether or do not plan to sell anything in the near future, you should deregister. To do this, submit a notification in form TS-2 to the inspectorate in which you are listed as a payer of the trade tax. St. Petersburg and Sevastopol will introduce a trade tax no earlier than 2016.

Important in this article:

• Who is exempt from the trade tax
• How to calculate trading fee
• Trade fee payment deadline

Every accountant should know this:

The first “steps” of the trade tax: we deal with the ambiguities of the new chapter of the Tax Code of the Russian Federation

Organizations and individual entrepreneurs do not pay a trade tax if they trade through facilities of a stationary retail chain that do not have a trading floor, facilities of a non-stationary retail chain or facilities of a stationary retail chain with a hall(s) of less than 100 square meters. meters, subject to the following conditions:

1) the main type of activity specified for a legal entity or individual entrepreneur relates to the provision of services by hairdressing and beauty salons, washing services, dry cleaning and dyeing of textiles and the repair of clothing and textile products for household use, the repair of shoes and other leather goods, repair of watches and jewelry, production and repair of metal haberdashery and

2) the area occupied by equipment intended for displaying and demonstrating goods is no more than 10 percent of the total area of ​​the facility specified in paragraph one of this part and used to carry out the activities specified in paragraph 1 of this part.

Trade tax period

The tax period is a quarter (Article 414 of the Tax Code of the Russian Federation).

What types of activities are not subject to the trade tax?

Trade through stationary retail chain facilities that do not have sales areas and are gas stations is not subject to the trade tax (clause 1, clause 2, article 413 of the Tax Code of the Russian Federation).

How to calculate trading fee

As a general rule, the trade fee is calculated separately for each object, starting from the taxation period in which the object subject to the fee arose. To do this, the fee rate is multiplied by the actual value of the physical characteristics of the corresponding object of trade (Clause 1 of Article 417 of the Tax Code of the Russian Federation).

3. If the authority provides information about identified objects of taxation, in respect of which a notification has not been submitted to the tax authority or in respect of which the notification contains inaccurate information, the tax authority sends the fee payer a request to pay the fee no later than 30 days from the date receipt of the specified information.

The amount of the fee specified in the request is calculated on the basis of information submitted to the tax authorities by the authorized body.

How to calculate the trading fee when trading from a warehouse

As a general rule, trade carried out by releasing goods from a warehouse is subject to a trade tax (clause 4, clause 1, article 413 of the Tax Code of the Russian Federation).

However, at the moment, for trade from a warehouse, the trade tax rate is not established in Moscow Law No. 62 dated December 17, 2014. Therefore, until the rate appears in this law, trading from a warehouse is not subject to a trade tax.

Trade fee: how to register

To register as a payer of the trade tax, you need to submit a notification to the inspectorate no later than five working days from the date of occurrence of the object of taxation (clauses 1 and 2 of Article 416 of the Tax Code of the Russian Federation). There is a special one for this notification in form No. TS-1(approved by order of the Federal Tax Service dated June 22, 2015 No. ММВ-7-14/249@).

Download the notification form in form No. TS-1 you can here.

If you need to register for a trading fee, use our sample notification form.

Download a sample of filling out a notification according to form No. TS-1>>>

The notification can be submitted both on paper and electronically using enhanced (Clause 6, Article 416 of the Tax Code of the Russian Federation).

How to reduce the trading fee by the amount

Trade tax payers can reduce the amount of income tax credited to the regional budget by the amount of the trade tax paid (Clause 10, Article 286 of the Tax Code of the Russian Federation). To do this, you must meet the following conditions:

There are no special lines for this in the current income tax return. And the Federal Tax Service recommended for now to use the lines and procedure to reflect the amounts of tax paid outside the Russian Federation and subject to offset in the Russian Federation (letter dated August 12, 2015 No. GD-4-3/14174@)

Have a question? Our experts will help you within 24 hours! Get answer New

Trade tax is a new type of tax payment that is mandatory! According to the classification of Art. 15 of the Tax Code classifies it as a local tax, which means the following: the fee can be established in any locality based on a decision of local authorities. For three federal cities, the publication of a regional law is required. At the moment, the fee has been introduced only in Moscow (see Moscow Law No. 62).

Trade tax is required to be paid by individual entrepreneurs and organizations operating in the trade sector. The fee is valid for any type of trade (wholesale / retail), the method of promotion (stationary / non-stationary network) and the type of goods sold do not matter. But, as always, there are some exceptions.

Who is exempt from the sales tax? The fee is not paid by individual entrepreneurs on a patent, as well as individual entrepreneurs and legal entities on the Unified Agricultural Tax. Another important point: the fee is considered incompatible with UTII. What does this mean? If, according to local regulations, your activities must transfer a trade tax to the budget, then you cannot use imputation in relation to this activity!

The list of types of trade falling under the trade tax is given in Art. 413 Tax Code of the Russian Federation. The final list must be consulted in local regulations. In general, there will be trade through a stationary network with or without a hall, trade through a non-stationary network, and sales of goods from warehouses.

The law for Moscow does not provide rates for trade from warehouses - there is no need to pay a fee for this activity. For other types of trade, rates are set according to the territorial distribution by administrative districts of the city; carryout/delivery trade is separately allocated. When introducing a trade tax in your locality, familiarization with the regulatory act approving its calculation procedure is mandatory! Many nuances are prescribed directly in local regulations.

Here it is important to study information about preferential categories of taxpayers. As for the trade tax in Moscow, the benefits include trade through vending machines, fairs (specialized, regional, weekend), trade through an object on the retail market and retail trade carried out in autonomous / budgetary / government institutions. Regarding retail markets, the following clarification should be made: an individual entrepreneur who rents a point in such a market does not pay a fee, but the company that manages the market does.

Registration as a fee payer is a mandatory requirement! Individual entrepreneurs and organizations are given 5 working days for this. An application is submitted to the tax office, which specifies the type of trade and the characteristics of the retail facility. If any changes occur in the future that affect the amount of the fee, you must also inform the tax authorities about this within 5 days.

You need to register in any case, even if you have already applied to the inspectorate for some other reason: if you are, then you need to register again as a fee payer.

Which tax office should I submit my application to?

This depends on the availability of real estate used in trade:

If there is such real estate, then you need to go to the inspectorate at the location of this retail facility;

If there is no such property, then contact the tax office at your location/residence.

Your certificate of registration must be issued within the standard five business days.

There are no officially approved documents yet, so it is possible to draw up an application of any type, but tax authorities advise using the recommended forms:

TS-1 – for individual entrepreneurs and legal entities registering;

TS-2 – for individual entrepreneurs and legal entities deregistered.

The procedure for filling them out can be found in Letter No. GD-4-3/10036 of the Federal Tax Service of Russia.

If you decide to stop conducting an activity for which you previously had an obligation to pay a fee, you also need to notify the tax authorities within 5 days. From the date of termination of activity, which you must indicate when drawing up the application, you will be deregistered as a fee payer.

If you do not submit your application on time or evade this procedure, the tax authorities will be forced to register you forcibly. The introduction of a trade tax provides for the presence of a special body that will control those who are not registered as tax payers. To avoid problems and liability, it is recommended to prepare the necessary application on time.

First, you need to understand the object of taxation in this situation. In fact, the object of taxation here is the fact of using a commercial facility. What your sales volume was during the quarter, what products you sold – it doesn’t matter. It doesn’t matter even if you used this retail item a couple of times during the entire quarter. The calculation of the trade fee does not depend in any way on the actual time of use of the trade item.

The fee is calculated and paid for each retail facility. To do this, you need to know the type of trade and the characteristics (as well as location) of the object. Based on these parameters, it is easy to find the fee rate in local regulations. The rate can be specified either for the entire retail facility or per square meter of area. In the second case, you will need to make calculations by multiplying the rate by the total area of ​​the room.

The fee is paid quarterly, there is no reporting period, and no reporting is required. The basis for payment to the budget is a certificate of registration.

The fee amount must be paid according to the details of the tax office where you registered, strictly before the 25th day of the month following the taxable quarter. Tax authorities may charge penalties for late payments.

Payment of the fee is carried out either voluntarily or compulsorily - you still have to pay it.

In the first case, you register yourself, count and pay the fee. The second situation concerns those who did not register - and the tax authorities did it forcibly. In this case, the tax office itself calculates the amount of the fee and sends a demand for payment, for the execution of which the entrepreneur is given 8 working days.

The trade fee is allowed to be deducted from the amount of tax obligations to the budget. Legal entities and individual entrepreneurs in the general regime, when they calculate income tax or personal income tax, respectively, can accept the amount of the fee as a deduction. For income tax, this can be done only in that part that goes to the regional budget.

To make a deduction, three conditions must be met:

The fee must be calculated and presented in the notice of registration (in case of forced registration, the amount of the fee cannot be deducted!);

The fee must be paid to the budget before the main tax is transferred;

A legal entity or individual entrepreneur must have a tax amount sufficient to reduce it.

If in a quarter you have a loss or the amount of tax is less than the fee that you want to deduct, then the trading fee can be transferred to the next quarter. During the year, the collection amounts can be transferred, but not to the next year!

For individual entrepreneurs and legal entities using the simplified procedure, a slightly different procedure applies. Under the simplified tax system “income-expenses,” the fee is charged as expenses. With the simplified tax system “income”, the amount collected is included in the tax reduction along with contributions to insurance funds.

In a situation where several types of activities are carried out, and the fee is paid only for one, you will have to deal with separate accounting of income / expenses.

The amount of the fee can be deducted only in relation to the part of the tax related to trading activities. To be able to accept the fee for deduction, an individual entrepreneur or legal entity must also be registered voluntarily.

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

Trade fee is a quarterly payment that must be transferred to the budget of individual entrepreneurs and organizations engaged in trade-related activities. The trade tax is a local tax, so it is paid to the budget of the municipality in which it is established.

Where was the trade tax introduced in 2019?

A trade tax can only be established on the territory of cities of federal significance (Moscow, St. Petersburg, Sevastopol), but for this they need to adopt the relevant local law in advance.

Reduction of taxes on trade tax

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

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

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

There is no direct indication that the tax under the simplified tax system with the object “Income minus expenses” can be reduced by the amount of the trade fee. Therefore, until official clarifications appear, the paid trade fee can only be taken into account in the expenses incurred.

Please note that the tax can only be reduced for the quarter in which the trading fee was transferred. Therefore, if the amount of the trade fee turns out to be more than the calculated tax, then it will not be possible to carry forward the remaining trade fee to reduce the tax in the next quarter.

Deregistration as a trade tax payer

To deregister as a trade tax payer, you must submit a special notification in form TS-2 to the tax office. This notice is given within 5 working days after the cessation of trading activities.