Trade fee tax calculation. What is subject to trade tax?

Trade tax is a recently introduced type of fiscal payment that is paid every three months. Sometimes situations arise when a company ceases its trading activities during a quarter, the tax base and other parameters change. Today we will share information on how to pay for an incomplete quarter.

What is this

The Tax Code regulates fiscal relations regarding trade fees. This type of tax deduction came into force relatively recently - from the second half of 2015. It is paid by residents of the capital of the Russian Federation. Theoretically trade fee government bodies have the right to introduce in other large populated areas federal significance– in St. Petersburg and Sevastopol. The region (today it is only Moscow) independently approves rates and introduces preferential conditions.

The trade tax is paid so far only in Moscow, but may be introduced in other cities of federal significance.

Not all businesses need to pay a trade tax. Only companies engaged in trade (wholesale and retail, as well as mobile and non-mobile) companies conducting their work through any movable and real estate. However, there are some exceptions:

Non-mobile sale of products without halls (market stalls, markets, stalls and kiosks).
Mobile trading (from a car, trailer, handheld, etc.).
Warehouses.

In addition, the following organizations are completely exempt from paying the fee:

Companies on the patent system.
Companies that pay a single agricultural tax.
Pawnshops.
Gas stations for cars.
Online stores that deliver goods directly to the customer.
Offices where only sales contracts are concluded without displaying natural goods.
Vending machines.
Sale of postal services.

Tax rate

The tax rate is different for each category of organization. by multiplying the rate by the number or area of taxable objects. In case of non-compliance with organizational aspects, a number of sanctions apply:

In case of malicious incomplete payment - 40% of the total tax deduction and the fee itself.
In case of partial payment, independent of the company, 20% of the total tax deduction amount and the fee itself.
Late registration – 10 thousand rubles.
Conducting trade without registration - 10% of the total revenue for the reporting period, but not more than 40 thousand rubles.
Failure to comply with the deadline for submitting a notice of amendment of the characteristics of the taxable object – 200 rubles.

The rate varies depending on the area of the premises, the type of object, as well as the location on the city map. The Tax Code sets the minimum and maximum rates, which may vary in each region of the country. The only thing that remains unchanged is that the amount of deductions for the trade fee must be less than the tax for three months under the patent. Today, in the only city where a trade tax is collected, the amount of the rate ranges from 50 rubles per square meter real estate up to 81 thousand for the entire property. Using the Central Administrative District as an example, let’s look at tax rates. Please note that this region has the highest tax rates.

Capital region	Trade type	Tax rate for the quarter
Central Administrative District (CAO)	Trade through real estate without sales premises (excluding gas stations for cars)	81 thousand rubles. for the entire facility
	Trade through mobile objects (not counting distribution and delivery of products)	81 thousand rubles. for the entire facility
	Trade through real estate with sales premises of less than 50 square meters. m	60 thousand rubles. for the entire facility
	Trade through real estate with sales areas of more than 50 square meters. m	1.2 thousand rubles. per square meter of retail space up to 50 sq. m
		50 rub. for each additional full square meter of trading floor area over 50 sq. m

Change during the reporting period

The standard scheme implies that tax deductions on commercial property are paid once a quarter, until April 25, July, October and January. But it happens that during the reporting quarter the characteristics of the taxpayer’s activities change. According to the letter of the Federal Tax Service of Russia No. GD-4-3/11229, if the parameters are expanded, the entire quarter will be calculated at a higher rate. If the tax base is reduced, the changed rate will be applied from the next reporting period. In addition, the tax amount is not tied to the number of days worked. If an enterprise used commercial property even once in a quarterly three months, tax must be paid for the entire period

Here's an example:

The Lyubava food store with an area of 52 square meters is located in the Central Administrative District. On May 20, the grocery store put into operation an extension with an area of 15 square meters, where the sales area will be located. It is necessary to calculate the amount of the trading fee for the 2nd reporting quarter.

The object of taxation refers to the type of stationary trade with a total sales area of more than 50 square meters. The calculation is carried out in several steps:

52 sq. m + 15 sq. m = 67 sq. m - the total area of the trading room together with the extension - the tax base.
67 sq. m – 50 sq. m = 17 sq. m – the area of the trading room in excess of the approved limit.
(50 x 1200) + (17 x 50) = 60,850 rubles – the amount of the trading floor for the reporting period.

If the area of the sales zone were reduced by the same 15 square meters, then when calculating the tax base would be equal to the original area, that is, 52 square meters. meters.

Suppose a store closes on June 10 due to undeterminable circumstances. Then the payment of the trade tax for an incomplete quarter will not differ from the payment for the fully worked 2nd quarter, because in accordance with the guidelines prescribed in the Tax Code, the service life of the facility does not affect the amount of the tax payment.

The fiscal system is not always fair to the realities of life and is sometimes simply too much for businessmen to handle. But here you can find advantages. Some tax deductions can be reduced by the amount of payment for the fee on commercial property, and in particular - personal income tax, income tax and tax under the simplified tax system. The main thing is on time.

On July 1, 2015, Chapter 33 of the Tax Code of the Russian Federation “Trade Duty” was introduced. The first time you need to pay the trade fee is for the third quarter of 2015 no later than October 26. This article will help organizations and individual entrepreneurs determine whether they are payers of the trade tax, calculate the amount of the fee, understand the issues of registering as a tax payer and other complex situations.

What is a trade fee

On July 1, 2015, a trade tax was introduced in Moscow by Law No. 62 dated December 17, 2014 (the law on trade fees in Moscow). Please note that a trade tax has not been introduced in St. Petersburg and Sevastopol.

Individual entrepreneurs on a patent and taxpayers on the unified agricultural tax are exempt from paying the trade tax (clause 2 of article 411 of the Tax Code of the Russian Federation). And UTII cannot be applied for those activities in respect of which the payment of a trade tax is established.

Newsagents and individual cinemas are also exempt from paying the sales tax.

Trade fee since 2015, types of activities

What do we mean by trade by force of law? Trade is a type entrepreneurial activity, associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trading network, non-stationary trading network, as well as through warehouses (subclause 2, clause 4, article 413 of the Tax Code of the Russian Federation).

Thus, you must pay a trade fee if you carry out (Clause 2 of Article 413 of the Tax Code of the Russian Federation):

trade through stationary retail chain facilities that do not have sales areas (with the exception of gas stations);
trade through objects of a non-stationary trading network;
trade through stationary retail chain facilities with trading floors;
trade carried out by releasing goods from a warehouse.

What is subject to trade tax?

As we have already said, the trade tax is paid by those who carry out the trade. But the very fact of using the object of trade is subject to a fee, for example, this:

building, structure, premises, stationary or non-stationary retail facility or retail outlet through which trade activities are carried out;
an object of real estate with the use of which a market management company organized a retail market.

If you used the above mentioned facility for trading at least once a quarter, you are the payer of this fee. The payer independently calculates the amount of the fee. The fee is paid quarterly no later than the 25th day of the month following the assessment period.

In addition, you must register with the tax authority as a trade tax payer. To do this, you will need to submit a corresponding notification to the Federal Tax Service. If this is not done, then it will be impossible to take into account the trade fee when reducing income tax, personal income tax or tax under the simplified tax system. Thus, you will have to pay both a trade fee and, for example, a tax under the simplified tax system.

Natalya Sergeevna Gorbova, head of tax accounting and reporting training, Kontur.School, presenter of the webinar about the trade fee, comments:

“Now individual entrepreneurs will be forced to “try” to make a profit, so that paying the fee does not turn into only losses. Because the fee is paid regardless of the financial result of the activity, both in case of profit and in case of losses.”

The Moscow Law of December 17, 2014 No. 62 “On Trade Fee” established the rates of trade fee in Moscow:

from 28,350 to 81,000 rubles - trade through stationary retail chain facilities that do not have trading floors (with the exception of stationary retail chain facilities that do not have trading floors, which are gas stations), and non-stationary retail chain facilities (with the exception of delivery and pedestal retail trade) depending on the area;
from 21,000 to 60,000 rubles - for objects of a stationary retail chain with trading floors up to 50 sq. m. meters. For additional meters you will have to pay an additional 50 rubles, for example, if the store area is 62 square meters. meters, surcharge is 50 rubles. x 12 m = 600 rubles;
40.5 thousand rubles per object - for delivery and distribution trade.
50 rubles from each square meter of retail market area - the amount for the organizers of retail markets.

Registration with the tax authority

From July 1 to July 7, 2015, trade tax payers must send notification for registration with the inspectorate on whose territory the store or other facility is located.

Forms TS1 and TS2 notification of registration (deregistration) of a trade tax payer (Order of the Federal Tax Service of Russia dated June 22, 2015 N ММВ-7-14/249@).

KBK trade fee

If you are transferring the trading fee - 182 1 05 05010 02 1000 110.
Penalties for trade tax - 182 1 05 05010 02 2100 110.
Trade tax fines -182 1 05 05010 02 3000 110.

Trade fee. Situation from practice

Question: The individual entrepreneur is registered in Moscow, and trading activities are carried out in the Moscow region. Should he pay the trade tax and where?

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location and features of the facility (section 2 of the notice);

quarterly payment rate (information is presented in).

Everything is clear with the first two indicators. As for the rate, it depends on the characteristics of the object. Moscow Law No. 62 of December 17, 2014 states that when calculating amounts from objects without trading floors or with trading floors with an area of up to 50 sq.m. use the rate as a whole for the object. A similar approach is used if payment is made from objects involved in distribution or distribution trade. For retail markets and large facilities, the fee is calculated taking into account the rate for each square meter. In this case, the area of the object is determined according to the rules in force for.

It is important to remember that rates for retail markets are annually indexed by a deflator coefficient approved by the Ministry of Economic Development. In 2017, this figure is 1.237, and in 2018 – 1.285. When paying fees from other objects, increasing coefficients are not introduced.

Many people are interested in how to calculate the trading fee for an incomplete quarter. We answer: no additional calculations will have to be made, because the continued use of the object does not change the amount.

Another question: how to pay the trading fee for an incomplete quarter if the characteristics of the object have changed. As the Federal Tax Service explained in letter dated June 26, 2015 No. GD-4-3/11229, if the area has decreased, then the change in indicators is taken into account in the next quarter, and if it has increased, then in the current one (when recorded).

Now let's figure out how to calculate the sales tax in Moscow. Let's say Nebo LLC trades through:

1. store 300 sq.m. in the Central Administrative District;

2. store 45 sq. m. in the Southern Administrative District;

3. kiosk in Zelenograd;

4. a tent in the Yaroslavl region of NEAD;

5. ten places rented at one of the markets.

Let's see how much "Sky" will pay for each object:

for a store in the center - 72,500 rubles. (1200 rub. × 50 sq. m + 50 rub. × 250 sq. m);
for the second store – 30,000 rubles;
for a kiosk – 28,350 rubles;
for a tent – 40,500 rubles.

The total amount is 171,350 rubles. We do not take into account rented places, because in this case the payer is not Nebo LLC.

Trade fee payment deadline

For the 3rd quarter of 2017 you must pay no later than October 25, and for the 4th quarter - before January 25, 2018. In 2018, payment deadlines will remain the same: until the 25th day of the first month of the next quarter. If it is a weekend, you can pay either the day before or on the first working day. But for violation of deadlines there is aI .

Please note: in our example, the organization has retail space on the territory of another inspection. At which checkpoint should I pay the trade tax? It all depends on places of registration , explained the Federal Tax Service in Letter No. SD-4-3/17948@ dated 10/14/2015. Such information is in the notice. Or use the details of the Federal Tax Service where the organization (IP) is registered.

Paymentsfill out according to general rules. A detailed description is available in a separate material -.

If the company has not registered on its own, and the authorities have identified an unaccounted item, the tax office itself will send a demand for payment with a payment deadline. It rarely exceeds 8 business days. But to avoid penalties, please note: you must pay no later than the 25th day of the month following the quarter.

At the end of 2014, Chapter 33 was introduced into the Tax Code of the Russian Federation, which determines the possibility of introducing a new type of payment to the budget in the territory of federal cities - trade tax.

The administrative apparatus of Moscow responsibly approached the legislative innovation and immediately met the deadline stipulated Federal law No. 382-FZ, namely on July 1, 2015, prepared a regional version of the law and introduced a new quarterly fee on its territory.

The authorities of St. Petersburg and Sevastopol did not rush and, having postponed the issue of the proposed mandatory payment, had not yet made any decisions at the beginning of 2018. So now, when discussing the trade tax, we mean its version, which is in force in the territory of Moscow and adjusted in accordance with the local law that determines it.

Art. 8 of the Tax Code of the Russian Federation, defining tax and fee, confirms that one of the main differences between these concepts is the meaning of payment: if the tax is charged free of charge, then the fee provides for a legally significant response from the authorities for its payment. In particular, a trade fee is paid for the right to conduct certain types commercial activities in urban areas.

Another feature of the trade tax is that its introduction, according to experts, will not increase the tax burden on bona fide entrepreneurs. The fact is that the law provides for the taxpayer’s right to deduct the amount of accrued trade tax:

For organizations - depending on the taxation system - from the amount of income tax (in its regional part) or a single tax according to the simplified tax system;
For individual entrepreneurs– from the amount of the single tax according to the simplified tax system or personal income tax.

The specifics of applying such deductions directly are not spelled out in the Moscow Law “On Trade Fees”; however, during the second half of 2015, the Federal Tax Service issued a large number of letters in which it explains many controversial aspects of the specifics of calculating the fee.

Who should pay the trade tax

The circle of persons obligated to register with the tax authority as a payer is determined by Art. 411 and art. 413 of the Tax Code of the Russian Federation and is specified in Art. 2 of the Moscow Law “On Trade Fees”. These include legal entities(except for those using) and individual entrepreneurs (except for those operating or located on the Unified Agricultural Tax), carrying out:

the process of organizing retail markets (the fee is levied on the entire market area, not objects);
trade of various scales (wholesale, retail, small wholesale) using property:
trade through stationary objects, with or without (with the exception of gas stations) sales areas;
trade through non-stationary objects, including delivery and retail trade.

In addition, the list of the Tax Code mentions trade by releasing goods from a warehouse as a taxable activity, but in the Moscow Law this point was omitted when establishing the amount of the fee, which suggests that the capital authorities decided not to impose a trade tax on this type of activity .

Who doesn't have to pay

1) The need to pay a trade tax in Moscow does not apply to:

organizations of federal postal services;
autonomous, budgetary and government institutions;
religious organizations in relation to trade carried out in religious buildings and their territories.

2) Art. 3 of the Moscow Law provides a list of activities that are local legislatures classified as preferential and exempted from the obligation to charge fees, including on sales:

through vending machines;
at various fairs;
on the territory of retail markets (this means individual retail facilities);
of a different nature in budgetary and government institutions;
on the territory of the property complex of the managing organization of the agri-food cluster;
in cinemas, theaters, museums, planetariums, circuses, if at the end of the quarter the share of their income from ticket sales in the total revenue was at least half;
through the “Print” type trading network.

3) In addition, taxpayers whose main activity is not trade, but the provision of household services (laundries, dry cleaners, clothing and shoe repair, key making, hairdressers, beauty salons, etc.) are exempt from paying the trade tax, and in addition:

Having no trading rooms or rooms with an area of no more than 100 square meters. meters.
Leaving no more than 10% of the total area for the display of displayed goods.

4) The previous section also noted that all taxpayers on the Unified Agricultural Tax, as well as individual entrepreneurs on a patent, are exempt from paying the trade tax. In addition, you cannot conduct activities that are subject to the trade tax. In this case, you will have to switch to a different tax regime.

5) If there is any doubt as to whether the current activity of an entrepreneur is subject to a trade tax, he has the right to send a request for clarification of this fact to the relevant department. Based on some of these clarifications, we can provide a compiled list of types of activities not mentioned in the law, but definitely not subject to levy:

sale of collateral by a pawnshop;
sale of food products by catering organizations (if sales take place in them);
sale of related products in the provision of household services;
sale of tickets at the box office;
sale of car parts from a leased warehouse.

6) A special category of questions was raised by trading activities carried out via the Internet. On the one hand, after online ordering, the seller ships the goods from the warehouse, and this activity is not taken into account by the Moscow Law “On Trade Fees”, but on the other hand, delivery of goods by courier and receipt of cash by him can be regarded as delivery trade.

But if all payments are made non-cash, then again the object of the levy seems to be absent. The opinions of tax authorities and officials of the Ministry of Finance on whether to impose a tax on the trading process of online stores differed, and judicial practice on such an issue has not yet been formed.

Registration and deregistration with the tax authorities

Registration/deregistration as a trade tax payer is carried out:

To the tax office at the location of the immovable object of trade.
In other cases - to the tax office at the location of the organization or place of residence of the individual entrepreneur.

If there are several retail outlets, one notification (indicating all the “points”) is submitted to the tax office to which the retail outlet listed first in the notification belongs.

List of necessary actions:

Submit notice. This is done within five days of the start of trading in writing or in electronic format(of course, using electronic signature in electronic reporting systems).
The notification must reflect all objects carrying out taxable activities. If the objects are located in different territories, information about them is still submitted in one notification, and the tax authority is selected the one to which the object at the top of the list belongs.

Wait for registration as a trade tax payer, which is done within five days after the tax authority receives the documents. Within five days from the date of registration, the trade tax payer is sent a certificate of registration with the tax authority of an organization or individual entrepreneur as a trade tax payer.

Important! If a notification from an organization or individual entrepreneur was not received, but the tax office received information from the Department economic policy and the development of the city of Moscow that a person carried out activities subject to the levy, then she has the right to register it on the basis of the information received.

Set off or return the amounts of overpaid fees according to the rules provided for in Article 78 of the Tax Code of the Russian Federation. This option remains available for three years from the moment of payment.
Submit a notification of changes to the object (its area, actual availability, address, etc.) within five days from the moment such changes occur.
Submit cancellation information if it turns out that the activity is not subject to the trade tax. Frightening fines for the majority of entrepreneurs who failed to clearly determine whether they had an obligation to register, in practice caused a stream of erroneous notifications.
After this, the Federal Tax Service of Russia issued a special letter dated August 20, 2015 No. ГД-4-3/14721@, explaining that to reset the excessively submitted information, it is enough to free form submit an application to the same tax authority indicating the reasons and a copy of the erroneous notification.
Make sure that the erroneous registration is cleared. Upon receipt of a cancellation application, the tax office must deregister the person on the same date on which the registration was made, and if the system has already accrued tax amounts for payment, then reverse them.
Submit a notification at the moment when the taxable activity is no longer carried out, and make sure that the tax authorities have deregistered the payer.

Fine for failure to notify tax authorities

If in the current quarter, among the types of activities, the need for trade has arisen or disappeared, which is subject to a fee by law, the organization or individual entrepreneur must report this information to the tax office.

Conducting sales subject to trade tax without a certificate from the tax payer is considered by the relevant authorities as work without registration with the tax authority and is punishable in accordance with paragraph 2 of Art. 116 Tax Code of the Russian Federation a fine of 10% of illegal income, but not less than 40 thousand rubles.

Important! If the payer of the fee has not received a certificate, he does not have the right to deduct the amount of the trade fee from other types of accrued taxes.

How to count

The Tax Code assigns responsibility for calculating the amount of the fee to the payer. However, if payers do not register voluntarily, they may receive forced demands to pay the trade tax from the tax office.

To determine how much you need to pay to the budget for a quarter, you need to multiply the rate provided for by the Moscow Law “On Trade Fees” (see Table No. 1) by the number of objects and their physical characteristics.

Since 2018, the trade tax rate has been indexed to 1.285.

Table No. 1. Trade tax rates for Moscow for 2017

Territory of operation of the trade facility	Trade through stationary retail chain facilities that do not have sales floors, rub.	Delivery and distribution retail, rub.	Trade through stationary retail chain facilities with trading floors, rub.		Organization of retail markets (RUB per 1 sq. m.)
Territory of operation of the trade facility		Delivery and distribution retail, rub.	Up to 50 sq. m.	Over 50 sq. m. (where x is the number of sq. m. in excess of 50 sq. m.)	Organization of retail markets (RUB per 1 sq. m.)
On the territory of the Central Administrative District of Moscow	81000	40500	60000	(1200 rub. * 50 sq.m.) + (50 rub. * x)	50
On the territory inside the Moscow Ring Road (except for the Central Administrative District)	40500	40500	30000	(600 rub. * 50 sq.m.) + (50 rub. * x)	50
On the territory of Moscow outside the Moscow Ring Road	28350	40500	21000	(420 rub. * 50 sq.m.) + (50 rub. * x)	50

If during the reporting period there is a change in the number of objects or their areas, then they must be taken into account:

In case of increase - in the current quarter, as if the change occurred at the very beginning;
In case of reduction - in the next quarter.

Payment

The trade fee must be transferred to the budget quarterly no later than the 25th day of the month following the reporting quarter. Thus, the deadlines for transfers will be January 25, April 25, July 25 and October 25. If the due date falls on a weekend, then transfer of payment on the next business day will not be considered late.

How to transfer the trading fee? – Registration of payment order

On the official website of the Federal Tax Service there is an answer to the question of whether it is possible to send to the budget the amount of the trade tax calculated for all existing objects in one payment. The tax authorities inform you that the fee must be paid for each object in a separate amount, making as many payment orders as necessary.

KBK (budget classification code), according to Order of the Federal Tax Service of Russia dated July 20, 2015 N ММВ-7-1/292@:

for payment of the principal amount - 182 1 05 05010 02 1000 110;
for payment of penalties – 182 1 05 05010 02 2100 110;
to pay a fine - 182 1 05 05010 02 3000 110.

A payment order for the transfer of trade fees is drawn up according to a standard form. Here are the main points that you need to pay attention to when filling out the payment:

the order of payment when paying the fee is indicated with the value 5;
payer status for organizations – 01, for individual entrepreneurs – 09;
code according to the All-Russian Classifier of Municipal Territories (OKTMO), indicated in statistical documents. Tax officials explained that the payment for the trade tax must include the OKTMO code relating to the territory in which the trade object is located, regardless of where the organization is registered. In fact, this coincides with the territory of the tax authority in which the payer registered for the trade tax.
basis of payment – TP (current payment);
tax period – KV.XX.YYYY, where KV is the letter code of the quarterly period, XX is the number of the quarter for which the payment is made, YYYY is the year the fee is charged;
purpose of payment – “Trading fee for the XX quarter of YYYY.”

It is very important to fill out the order for payment of the fee correctly, without making a mistake in the BCC, otherwise the transferred amount may get lost among the unknown budget revenues and will be difficult to find later.

Trade fee reporting

Considering that we are not talking about a tax, but about a fee, no special reporting form is provided for it. Information about the amount of payment can be reflected in the declaration of the tax that the payer decides to reduce by the amount of the trade tax.

Based on the legislation directly regulating the trade fee, a person who has a certificate of a trade fee payer only needs to pay the due amount on time.

We reduce taxes

The explanations of the Federal Tax Service in the letter concerning the specifics of the application of the legislation on trade tax pay special attention to the fact that in order to have the right to take into account the trade tax when calculating other taxes, it is necessary:

Have a tax payer certificate (i.e. be registered with the tax authority);
Actually pay to the budget, and not just accrue, the amount of the trade fee.

Income tax individuals(NDFL) – for individual entrepreneurs.
Income tax – for organizations located on common system taxation. Moreover, the fee can only be deducted from the amount to be transferred to the budget of the constituent entity of the Russian Federation (i.e., to the budget of the city of Moscow), since the trade fee itself was also sent to the regional budget.
Tax paid by organizations and individual entrepreneurs on:

according to the “Revenue” system - by subtracting the paid fee from the amount of tax payable under the simplified tax system;
according to the “Income – Expenses” system - taking into account the amount of the trade fee in the list of expenses when calculating the amount of tax to be paid according to the simplified tax system.

The trade tax is a mandatory payment so far only in the territory of Moscow, mandatory for payment from the second half of 2015. Special attention It is worth noting that the trading fee is paid in full for the quarter in fixed amounts stipulated by law.

This means that if the fact of taxable activity was carried out at least once during the quarter, the amount of the fee must be paid in in full and it will not depend on anything other than the availability of the object of trade or its footage.

How to calculate trading fee ? This is a question that is relevant for most entrepreneurs in Moscow (and soon, perhaps, in other Russian cities) who conduct business in the field of sales. Let's consider how this problem is solved and what nuances should be paid special attention to.

General information about the trade fee

Trade tax (TS) is a relatively new payment to the budget established by the Tax Code of the Russian Federation in November 2014 for commercial firms selling goods in Moscow, St. Petersburg and Sevastopol. However, it can only be charged if accepted legislative assemblies of the listed cities of the legal acts that put it into effect. At the moment, only the capital authorities have developed and approved relevant regulatory sources.

In general, the calculation of the trade fee by legal entities and individual entrepreneurs who are its payers must be carried out independently. The fact is that when registering with the Federal Tax Service as a tax payer, they must submit a notification to the tax authorities in the TS-1 form, which indicates:

the collection rate in rubles established for a specific type of retail facility;
collection rate in rubles established for 1 sq. m area of the used retail facility;
calculated vehicle for the quarter;
information about vehicle benefits;
the actual amount of trade tax payable for the quarter.

Moreover, the first 2 indicators are mutually exclusive. We will consider the features of their use later in the article.

If the listed information is not provided, then the tax authorities, having discovered the fact that the company has carried out trading activities, will independently charge the vehicle based on the available data on the objects of trade. However, these figures will most likely be quite unexpected for the owner of a company or individual entrepreneur.

The amount indicated in the tax notice of payment of the trade fee must be paid into the budget by the 25th day of the month following the previous quarter. If the vehicle is not paid, then the Federal Tax Service, as in the case of other taxes, will require this to be done, and may also impose a fine in the amount of 20% of the unpaid amount of the fee and penalty in accordance with Art. 75 of the Tax Code of the Russian Federation. If a company deliberately evades making the appropriate payment to the treasury, the fine will be 40%.

Thus, it is in the interests of the entrepreneur to provide the Federal Tax Service with calculations of the trade tax in advance by sending Form TS-1.

What indicators are used when calculating the trading fee?

As we have already found out, in the TS-1 form it is necessary to indicate the calculated actual trading fee for the quarter. Thus, all indicators used for its calculation are determined in correlation with the quarter (Article 414 of the Tax Code of the Russian Federation).

The main indicators that influence the value of the vehicle are the sales tax rate and the physical characteristics of the retail facility. TC is defined as the product of these indicators.

The physical characteristics of a retail facility can be represented by the area of the sales area (sales floor) or the actual presence of the corresponding facility as part of the retail infrastructure. The fee rate is a monetary value in rubles established by the legal acts of cities in which the legislator allows the introduction of vehicles. However, it cannot exceed the maximum value, which is determined based on the criteria established in paragraphs. 1-4 tbsp. 415 Tax Code of the Russian Federation.

We noted above that filling out the first 2 fields of the TS form is carried out on a mutually exclusive basis. The specifics here are as follows:

if the physical characteristic of the object used is the area of the territory, then the TS-2 form indicates the rate established for 1 sq. m of area of the corresponding object;
if the physical characteristic is the actual presence of an object as part of the infrastructure, then the TS-2 form indicates the rate established for the corresponding type of object.

Where to get the data to calculate the trading fee (rates and physical characteristics)

Let us recall that Moscow is the only city in Russia in which, as of the beginning of 2016, a trade tax was introduced. Therefore, in practice, its calculations are so far carried out only by entrepreneurs in the capital. The main regulatory source for them is the Moscow City Law “On Trade Fees” dated July 17, 2014 No. 62.

Physical characteristics and vehicle rates for Moscow are determined in the provisions of Art. 2 of Law No. 62. These and other indicators are determined, first of all, based on the geography of the location of retail facilities. The city authorities have identified 3 main tariff zones for trading:

zone 1 - central areas (located in the Central Administrative District of Moscow);
zone 2 - areas located primarily outside the Moscow Ring Road (including New Moscow);
zone 3 - areas located primarily within the Moscow Ring Road, but not included in the Central Administrative District.

For zone 1 the rates are determined in the amount of:

81,000 rub. according to physical characteristics in the form of an object - for companies conducting stationary trade without halls (except for sales at gas stations), as well as non-stationary trade (except for sales in peddling and delivery formats);
60,000 rub. according to physical characteristics in the form of an object - for companies conducting stationary trade with halls of no more than 50 square meters. m;
40,500 rub. by physical characteristics in the form of an object - for companies engaged in trade in delivery and delivery formats;
1,200 rub. according to physical characteristics in the form of area - for companies that conduct stationary trade with halls exceeding 50 square meters. m (in this case, the 51st square meter and subsequent ones are charged at a rate of 50 rubles);
50 rub. by physical characteristics in the form of area - for territories of retail markets.

For zone 2, rates are set (in accordance with the above characteristics for zone 1) in the amount of: 28,350 rubles, 21,000 rubles, 40,500 rubles, 420 rubles, 50 rubles. For zone 3 - 40,500 rubles, 30,000 rubles, 40,500 rubles, 600 rubles. and 50 rub.

What benefits are provided for the trade tax?

The capital's legislators also provided a number of benefits for some segments of the activities of trade organizations. These benefits, fixed in Art. 3 of Law No. 62, are expressed in the possibility of not paying TS. They are installed for:

companies using vending machines for trading;
firms trading at fairs;
companies that carry out sales by placing retail facilities in markets.

Algorithm for calculating the 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 look at an example of calculating a vehicle.

Example:

The 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 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, applies to each of its retail properties. 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 rubles. 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.

Despite the relative simplicity of calculating TC, there are a number of nuances associated with determining the correct value of one of the key physical characteristics for some retail facilities - the floor area. Let's study them.

Nuances of determining the area of the hall at a retail facility

So, the trade fee can be calculated based on 2 types of physical characteristics of retail facilities - the area of the trading area (or hall) and the actual presence of the facility. In the second case, the corresponding object acts as a very simple component of the formula - in the form of a coefficient equal to 1. However, if we are talking about determining the retail space, there are already possible nuances associated with its correct allocation from the total area of the store.

In accordance with sub. 5 clause 3. art. 346.43 of the Tax Code of the Russian Federation, the area of the trading floor should include:

areas of the facility used to place equipment used for displaying goods and making payments to customers;
areas where cash registers are located;
areas where retail facility personnel work;
passages for visitors.

Ancillary, household premises, as well as premises used for receiving, preparing and storing goods, administrative offices - those areas of the territory of a retail facility where customer service is not provided are not included in the area of the trading floor.

Specific figures reflecting its area can be determined based on information from inventory documents, certificates of ownership, registration certificates, extracts from Rosreestr, rental contracts, etc.

Results

To calculate the amount of the trading fee you need to know:

category of the retail facility (that is, whether it is stationary, non-stationary, a retail or delivery facility, or part of the retail market);
physical characteristics of the retail facility, which is used in calculating the vehicle value (determined based on the category of the corresponding facility);
the rate established by the law on vehicles for the corresponding object.

In addition, do not forget to check if there are any benefits in the Customs Union legislation for the trading infrastructure used in your business.

You can find out more about the trading fee in the following articles: