Where to pay sales tax. Checklist of necessary actions

Chapter 33 of the Tax Code of the Russian Federation is devoted to the CU. It was introduced by the Federal Law of November 29, 2014 No. 382-FZ. The new article came into force in July 2015. The introduction of the fee is aimed at more efficient use of trade objects and for taxpayers to show their real income, since this fee reduces the amount of other taxes.

How can I find out about the introduction of the fee in my region?

To find out about the adoption of the regional law “On the introduction of a sales tax”, you need to contact the tax office at the place of your activity, as well as on the official website of the government of the subject or read in the Newspaper - the official source of publication.
At the moment, the CU has been introduced in the territory of Moscow (Law of the City of Moscow dated December 17, 2014 No. 62 “On the sales tax”) and is valid from July 1, 2015. Next in line is St. Petersburg, then Sevastopol.

In municipalities that are not part of cities of federal significance (Moscow, St. Petersburg and Sevastopol), the TS can be introduced only after the adoption of the relevant federal law. Thus, in other subjects of the Russian Federation, the TS cannot yet be introduced. It is necessary to wait for the federal law, and then the local one.

Who pays the trading fee

Organizations and individual entrepreneurs who carry out trading activities on the territory of the Municipality where this fee is established pay.

The TC is paid by taxpayers who are on the OSNO and USN. If the taxpayer is on UTII for the type of activity that is subject to the fee, he must change the taxation system.

What does not affect the payment of the fee?

1. Payment for the vehicle does not depend on the ownership of the object from which the trade is conducted.
2. The amount of income received does not affect the size of the vehicle, since only the area and location of the outlet are taken into account.
3. Regardless of the place of registration, when carrying out activities in another region where the Customs Union has been introduced, it will have to be paid.
4. It does not take into account how many times a quarter was traded, even if once, you still have to pay a fixed amount of TS.

Who may not pay the fee?

Individual entrepreneurs who are on the Patent, as well as taxpayers paying the Unified Agricultural Tax, do not pay the fee.
Organizations of the federal postal service, autonomous, budgetary and state institutions are exempted from paying the TS.

How to calculate the trading fee and what are the rates

The trading fee is equal to the TC rate multiplied by the actual value of the physical indicator.

Local authorities can cut rates down to zero. The grounds for benefits and the procedure for their application are established by the laws of municipalities.

Suppose trading in a stationary facility in Moscow, area 75 sq.m. The cost of the Patent for retail trade for three months in Moscow is 30,000 rubles.
Determine the maximum vehicle
30,000 rubles / 50 * 85 sq.m = 45,000 rubles.
Since the cost of the Patent can be changed by the authorities, therefore, the size of the vehicle will also change.

How to register and deregister?

Registration of an organization and an individual entrepreneur as a payer of the TS is carried out with the tax authority on the basis of a Notification in the form No. TS-1 KND 1110050 within 5 days. You need to register at the location of the object of trade, if real estate is used. In other cases, they become registered at the location of the organization, at the place of residence of the individual entrepreneur.

Within 5 days from the date of registration, the tax authority sends the appropriate certificate to the payer of the TS in the form No. TS KND 1120450.
In the event of termination of activities at an object subject to the CU, the payer of the fee must submit to the tax authority a Notice of deregistration in the form No. TS-2 KND 1110051.

Notifications are submitted on paper or in electronic form via the TCS using an enhanced qualified electronic signature.

What happens if you don't register for taxes?

You must register for tax within 5 working days from the date of commencement of trading. Conducting activities without filing a Notice of registration as a TS payer is equated to conducting activities by an organization and an individual entrepreneur without registration with a tax authority. From this we conclude that the amount of the fine can be tangible.

Terms of payment of sales tax

Sales tax must be paid every quarter, no later than the 25th day of the month following the tax period. For example, for 1 quarter you need to pay before April 25, etc.

How does the payment of sales tax affect personal income tax?

According to clause 5 of article 225 of the Tax Code of the Russian Federation, if an individual entrepreneur engages in trade in the subject at the place of his registration and pays the vehicle due, then he has the right to reduce personal income tax at the end of the year by the amount of the vehicle paid this year.

If an individual entrepreneur has not submitted a Registration Notice, then he does not have the right to reduce personal income tax by the amount of the vehicle paid.

If an individual entrepreneur is registered in one region, but operates in another, for example, in Moscow, and pays a vehicle there, then in this case it is also impossible to reduce personal income tax.

Trade collection and payment of tax under the simplified tax system

In accordance with clause 8 of article 346.21 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs using the simplified tax system with the “Income” object have the right to reduce the single tax on the simplified tax system by the amount of the vehicle that was paid during the tax (reporting) period, provided that the single tax STS and TS are paid to the same budget.

With the simplified tax system with the object “Income minus expenses”, the paid vehicle in the corresponding period is included in the expenses.

This benefit does not apply if the payer of the fee has not submitted a Notice of registration as a payer of the vehicle.

How does the tax burden on income tax change when paying a vehicle?

In accordance with paragraph 10 of Art. 286 of the Tax Code of the Russian Federation, organizations on the OSNO can reduce income tax and advance payments by the amount of the paid sales tax before the date of payment of the tax (advance payment) in terms of income tax credited to the consolidated budget of the subject in which the sales tax is introduced.

The exemption does not apply if the payer of the fee has not filed a Notice of registration as a payer of the vehicle.

The trading fee is not a tax, but a mandatory contribution of local importance, which all individual entrepreneurs and organizations are required to pay for the right to carry out trading activities.

Page content

The introduction of the sales tax is regulated by the law of November 29, 2014 No. 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation." A new 33 chapter is devoted to the new fee in the Tax Code of the Russian Federation.

At the moment, the sales tax has been introduced only for entrepreneurs in Moscow. The law has been in effect since July 1, 2015. If this introduction proves itself well and will allow to increase tax collections to the local budget, the trade tax will be introduced in two more cities of federal significance - in St. Petersburg and Sevastopol. The authorities of these cities are legally allowed to introduce a sales tax from July 1, 2015. In other regions, the possibility of introducing a new fee will appear only after the adoption of the relevant law at the federal level. This is regulated by paragraph 4 of Art. 4 FZ-382.

To whom and how to pay the trading fee

Sales tax law is regulated at the regional level. This means that the objects of taxation, interest rates, the procedure and terms of payment, benefits are established by local authorities.

Sales tax is an additional municipal fee that is paid by organizations engaged in small-scale wholesale, large-scale wholesale and retail sale of goods, which is carried out using stationary or non-stationary real estate, as well as commodity warehouses. Entrepreneurs pay this fee for the right to conduct trading activities. The object of taxation is not income, but retail space.

Who has to pay sales tax?

1. When applying the object of taxation "income", the sales tax is reflected in lines 140-143 of Section 2.1. It is indicated together with the amounts of insurance premiums, temporary disability benefits paid to employees and payments under voluntary personal insurance contracts.

2. When applying the object of taxation "income reduced by the amount of expenses", the amount of the paid sales tax is taken into account as part of the expenses reflected in lines 220 - 223 of Section 2.2.

From July 1, 2015, in the federal cities of Moscow, St. Petersburg and Sevastopol, the Federal Law of November 29, 2014 No. 382-FZ introduces a sales tax for small businesses.

The trading fee is a mandatory payment that must be transferred quarterly for the right to conduct trading activities at the objects of trade.

Trade tax payers are organizations engaged in trade and individual entrepreneurs applying both general and simplified taxation regimes.

Individual entrepreneurs on the patent system, as well as taxpayers paying a single agricultural tax, are exempt from paying the trade tax (clause 2, article 411 of the Tax Code of the Russian Federation).

Article 413 of the Tax Code of the Russian Federation defines the types of business activities in respect of which a sales tax is established:

• trade through objects of a stationary trading network that do not have trading floors (with the exception of gas stations);
• trade through objects of a non-stationary trading network;
• trade through the objects of a stationary trading network with trading floors;
• trade carried out by the release of goods from a warehouse.

Also, activities for the organization of retail markets are equated to trading activity (clause 3 of article 413 of the Tax Code of the Russian Federation).

Subparagraph 2 of paragraph 4 of Article 413 of the Tax Code of the Russian Federation provides the following definition of trade:

Trade is a type of entrepreneurial activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary distribution network, a non-stationary distribution network, as well as through warehouses.

The object of taxation of the sales tax is understood as:

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

If the object of trade was used at least once a quarter, in accordance with paragraph 1 of Art. 412 of the Tax Code of the Russian Federation, this will be enough to recognize the trader as a payer of the sales tax.

The quarter is recognized as the taxation period.

Trade tax rates are established by regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, based on the object of trade or on its area. The authorities of these cities will have the right, in particular (clause 6 of article 415 of the Tax Code of the Russian Federation):

• set different rates for different districts of the city and for different trade facilities;
• lower the tax rate down to zero.

At the same time, the fee rate cannot exceed the estimated amount of tax payable in the relevant municipality in connection with the application of the patent system of taxation based on a patent for the relevant type of activity, issued for 3 months.

These values ​​may depend on several different indicators, namely:

• from the cost of a patent for retail trade (the fee rate cannot exceed the estimated cost of a patent issued for three months);
• on the type of trade (for example, the fee rate for organizing retail markets cannot exceed 550 rubles per 1 sq.m. of retail market area);
• from the area of ​​the retail facility (the fee rate for a stationary store with a hall area of ​​more than 50 sq. m should be set per 1 sq. m and cannot exceed the calculated amount of the “patent” tax for retail trade, issued for three months and divided by 50).

Article 2 establishes the following sales tax rates:

N p/n	Type of trading activity	Physical indicator	Sales tax rate (rubles per quarter)
1.	Trading through objects of a stationary trading network that do not have trading floors (with the exception of objects of a stationary trading network that do not have trading floors, which are gas stations), and a non-stationary trading network (with the exception of delivery and peddling retail trade) in:
	districts included in the Central Administrative District of the city of Moscow;		81000
	2) districts and settlements included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of the city of Moscow, the Northern North-Eastern administrative district of the city of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of the city of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Northern Butovo and Southern Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow;		28350
	3) districts included in the Northern (with the exception of the Molzhaninovsky district), North-Eastern (with the exception of the Northern district), Vostochny (with the exception of the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-East (with the exception of the Nekrasovka district), Southern, South-Western (with the exception of the districts of Northern Butovo and Southern Butovo), Western (with the exception of the districts of Solntsevo, Novo-Peredelkino and Vnukovo), North-Western (with the exception of the districts of Mitino and Kurkino) administrative districts of the city of Moscow		40500
2.	Delivery and peddling retail trade	Object of trade	40500
3.	Trade through the objects of a stationary trading network with trading floors:
	1) up to 50 sq. meters (inclusive), located in:	Object of trade
			60000
			21000
	c) districts included in the Northern (with the exception of the Molzhaninovsky district), North-Eastern (with the exception of the Northern district), Vostochny (with the exception of the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (with the exception of the Nekrasovka district), Southern, South-Western (with the exception of the districts of Northern Butovo and Southern Butovo), Western (with the exception of the districts of Solntsevo, Novo-Peredelkino and Vnukovo), North-Western (with the exception of the districts of Mitino and Kurkino) administrative districts of the city of Moscow;		30000
	2) over 50 sq. meters located in:	1 sq. meter of floor space
	a) districts included in the Central Administrative District of the city of Moscow;		1200 rubles for each sq. meter area of ​​the trading floor, not exceeding 50 square meters. meters, and 50 rubles for each complete (incomplete) sq. meter area of ​​the trading floor over 50 sq. meters
	b) districts and settlements included in the Zelenogradsky, Troitsky and Novomoskovsky administrative districts of the city of Moscow, as well as in the Molzhaninovsky districts of the Northern administrative district of Moscow, the Northern North-Eastern administrative district of Moscow, Vostochny, Novokosino and Kosino-Ukhtomsky of the Eastern administrative district of Moscow , Nekrasovka of the South-Eastern Administrative District of Moscow, Northern Butovo and Southern Butovo of the South-Western Administrative District of Moscow, Solntsevo, Novo-Peredelkino and Vnukovo of the Western Administrative District of Moscow, Mitino and Kurkino of the North-Western Administrative District of Moscow;		420 rubles for each sq. meter area of ​​the trading floor, not exceeding 50 square meters. meters, and 50 rubles for each complete (incomplete) sq. meter area of ​​the trading floor over 50 sq. meters
	c) districts included in the Northern (with the exception of the Molzhaninovsky district), North-Eastern (with the exception of the Northern district), Vostochny (with the exception of the Vostochny, Novokosino and Kosino-Ukhtomsky districts), South-Eastern (with the exception of the Nekrasovka district), Southern, South-Western (with the exception of the districts of Northern Butovo and Southern Butovo), Western (with the exception of the districts of Solntsevo, Novo-Peredelkino and Vnukovo), North-Western (with the exception of the districts of Mitino and Kurkino) administrative districts of the city of Moscow		600 rubles for each sq. meter area of ​​the trading floor, not exceeding 50 square meters. meters, and 50 rubles for each complete (incomplete) sq. meter area of ​​the trading floor over 50 sq. meters
4.	Organization of retail markets	1 sq. meter of retail market area	50

Article 3 establishes trade tax benefits:

1. The use of objects of movable or immovable property for the following types of trading activities is exempted from taxation of the trade fee:

1) retail trade carried out using vending (vending) machines;

2) trade at weekend fairs, specialized fairs and regional fairs;

3) trade through the objects of a stationary and non-stationary trade network located on the territory of retail markets;

4) peddling retail trade carried out in buildings, structures, premises that are in the operational management of autonomous, budgetary and state institutions.

2. The following are exempt from payment of sales tax:

1) federal postal organizations;

2) autonomous, budgetary and state institutions.

In addition, trade from a warehouse, as well as trade in organizations providing personal services to the population (related trade.)

According to paragraph 1 of Article 416 of the Tax Code of the Russian Federation, if an organization or an individual entrepreneur is subject to the payment of a fee, then they must independently register with the tax office as a payer of the trade fee. To do this, you need to submit a special notice of registration.

The notice specifies the object of taxation (the type of business activity and the object of trade, with the use of which the specified business activity is carried out (terminated), as well as the characteristics (number and (or) area) of the object of trade, necessary to determine the amount of the fee.
The payer of the small business levy shall submit the appropriate notice no later than five days from the date of the occurrence of the object of the levy.

Conducting trade without sending the specified notification is equated to conducting activities by an organization or an individual entrepreneur without registration with a tax authority. And for this, paragraph 2 of Article 116 of the Tax Code of the Russian Federation provides for liability in the form of a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40,000 rubles. An administrative fine of 2,000 to 3,000 rubles is also possible for officials (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

The payer of the fee is obliged to notify the tax authority of each change in the indicators of the object of trade, which entails a change in the amount of the fee, no later than five days from the date of the corresponding change.

Registration, deregistration of an organization or an individual entrepreneur as a tax payer is carried out:

• at the location of the real estate object - if the business activity for which the fee is established is carried out using the real estate object;
• at the location of the organization (place of residence of an individual entrepreneur) - in other cases.

The fee is paid no later than the 25th day of the month following the taxation period.

Organizations or individual entrepreneurs applying the simplified taxation system have the right to reduce the tax by the amount of the sales tax paid during the tax (reporting) period. But only on condition that the single tax is credited to the budget of the city in which the sales tax is introduced (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

Organizations on the general taxation system have the right to reduce the income tax (advance payments) on the trading fee, which is actually paid from the beginning of the tax period to the date of tax payment. But on the condition that income tax is paid to the budget of the city in which the sales tax is introduced (clause 10, article 286 of the Tax Code of the Russian Federation).

UTII for those types of activities for which a sales tax is established cannot be applied.

The cost of a patent for various activities can be viewed.

On June 9, 2015 Yu. Podporin, Deputy Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia, answered some controversial questions about the trade tax.

1. If the goods are released from a warehouse located in the Moscow region, the seller does not have to pay sales tax

Question:
Do I need to pay sales tax in the following situation. The company is engaged in wholesale trade in Moscow. Product samples are displayed in the showroom. Money is accepted at the office of the company or goes to its current account. In the same place (in the office) documents are issued (TORG-12 and invoices). Goods are released (shipped) from a warehouse located in the Moscow region.

Answer:
Let me remind you that organizations and individual entrepreneurs engaged in entrepreneurial activities in the federal cities of Moscow, St.

According to paragraph 2 of Article 413 of the Tax Code of the Russian Federation, trading activities subject to sales tax include, in particular, trade carried out by issuing goods from a warehouse.

Clause 7 of Article 416 of the Tax Code of the Russian Federation establishes that the registration of an organization as a taxpayer of a trade fee takes place, among other things, at the location of an object of immovable property.

Due to the fact that wholesale trade is carried out by issuing goods to buyers from a warehouse located in the Moscow region, and in this territory the legislation on sales tax has not been adopted, the organization is not obliged to pay sales tax.

2. The trading fee must be paid until the organization is deregistered as a payer of this fee

Question:
The organization registered as a sales tax payer in the first quarter (submitted notification). There were sales in the first and second quarters. There will be no sales in the third quarter. Do I have to pay sales tax for the third quarter? When and how to notify the tax authority that there will be no sales in the third quarter?

Answer:
In the event of termination of activities using the object of trade, the payer of the trade fee must submit an appropriate notification to the tax authority. This is stated in paragraph 4 of Article 416 of the Tax Code of the Russian Federation.

The date of deregistration of an organization or individual entrepreneur as a payer of trade duty is the date of termination of the type of activity specified in the notification.

Thus, if the organization has not been removed from the tax register as a payer of the trade fee, it is not exempt from paying this fee.

3. The sales tax is transferred for the quarter in which the object of trade was used, and not when payment for the goods was received

Question:
The organization is the payer of the sales tax. In the second quarter, there was only one trading operation - the shipment of a large consignment of goods. The buyer will pay for this shipment in the third quarter, and there will be no more trading in the third quarter. For which quarter do you have to pay sales tax?

Answer:
The object of taxation of the trade tax is the use of an object of movable or immovable property for the implementation of the type of entrepreneurial activity in respect of which the fee is established, at least once a quarter (clause 1 of article 412 of the Tax Code of the Russian Federation).

In this case, the object of trade was used in the second quarter. This means that the sales tax must be paid for the second quarter.

At the same time, it should be borne in mind that in case of failure to file a notice of deregistration (clause 4, article 416 of the Tax Code of the Russian Federation), the taxpayer will have to pay the sales tax for the third quarter as well.

4. When reducing the single "simplified" tax by the amount of the sales tax, the 50 percent limit does not apply

Question:
Do we understand correctly that when applying the STS, the single tax can be reduced by the amount of the sales tax only in the quarter in which the sales tax is paid? Does the 50 percent limit apply when reducing the tax on the simplified tax system (the “income” object) by the amount of the trade tax paid?

Answer:
You understand the first question correctly. When applying the simplified tax system with the “income” object, the amount of tax (advance payment) calculated for the tax (reporting) period on the object of taxation from the activity for which the sales tax is paid is reduced by the amount of the sales tax paid in this period. This is stated in paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation. At the same time, the 50 percent limit provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation does not apply.

But please note that not the entire amount of tax calculated for the taxpayer as a whole can be reduced by the amount of the trade tax paid, but only the amount of tax that is accrued for the type of business activity subject to the trade tax.

5. The single tax under the simplified tax system cannot be reduced by the amount of the sales tax if the company is not registered as a payer of this fee

Question:
Due to the ambiguity in determining the object of taxation of the sales tax, the organization decided to voluntarily pay the sales tax from the rented office. Is it possible to reduce the single tax when applying the simplified tax system for a voluntarily paid sales tax?

Answer:
In the case of carrying out a type of entrepreneurial activity subject to sales tax in the federal cities of Moscow, St. Petersburg and Sevastopol, the taxpayer has the right to reduce the amount of tax under the simplified tax system by the amount of the sales tax actually paid. This provision is enshrined in paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation.

However, the same norm states that the amount of tax is not reduced if the taxpayer has not submitted, in relation to the object of the activity for which the trade fee has been paid, notification of registration as a payer of this fee.

6. Internet trading is not subject to Chapter 33 "Trading Duty" of the Tax Code of the Russian Federation

Question:
The organization rents an office space in which employees take orders received via the Internet and by phone. Ordered goods from the warehouse of the organization are delivered to customers by a third-party transport company. Is the organization required to pay sales tax? What is the object of sales tax - office or warehouse? There is no trade directly from the warehouse.

Answer:
The trading fee is established in relation to the implementation of trading activities at the objects of trade (clause 1 of article 413 of the Tax Code of the Russian Federation). At the same time, the following types of trade are included in trading activities:

Trade through the objects of a stationary trading network that do not have trading floors;

Trade through the objects of a stationary trading network with trading floors;

Trade through objects of a non-stationary trading network;

Trade carried out by issuing goods from a warehouse (clause 2, article 413 of the Tax Code of the Russian Federation).

The object of trade is understood as a building, structure, premises, stationary or non-stationary trade facility or outlet used for conducting activities from which a trade fee is paid.

Since these objects are not used for online trading, there is no need to pay a trading fee for this type of trade.

7. Where to transfer the sales tax if the company is registered with one IFTS, and the warehouse from which the goods are released is located on the territory of another IFTS

Question:
The organization on the USN (object "income minus expenses") is registered on the territory of the Federal Tax Service No. 24 in Moscow. Trade is carried out by dispensing goods from a warehouse through a separate subdivision on the territory of the Novomoskovsky district of Moscow (51 tax). Where to submit a notice of payment of the sales tax, where to transfer the sales tax and how to reduce the STS tax on the sales tax? The total area of ​​the warehouse is 800 sq. meters. How to determine the amount of sales tax?

Answer:
Registration of an organization or individual entrepreneur as a payer of the sales tax is carried out at the location of the real estate object used in the activity for which the specified fee is paid (clause 7 of article 416 of the Tax Code of the Russian Federation). Therefore, in the above example, the company must be registered as a payer of the sales tax in the tax office No. 51. The amount of the sales tax is credited to the budget of Moscow.

The reduction in the amount of tax under the simplified tax system is carried out at the place of registration of the taxpayer with the tax authority, i.e. at the place of filing a tax return for tax under the simplified tax system. At the same time, the tax can be reduced only for the type of activity for which the sales tax is paid.

As for the rates of the sales tax, they are established by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol (clause 1, article 415 of the Tax Code of the Russian Federation). The rate of sales tax for trade by goods release from the warehouse is determined per 1 sq. meter of floor space. At the same time, it cannot exceed the estimated amount of tax under the patent system of taxation on the basis of a patent for retail trade carried out through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 square meters. meters for each object of trade, issued for three months, divided by 50. This is stated in paragraph 3 of Article 415 of the Tax Code of the Russian Federation.

8. Laws on the introduction of a sales tax in a particular territory may establish preferential rates of tax

Question:
The company on the simplified tax system (object "income minus expenses") provides services for refilling cartridges, and also sells cartridges. Two people work. The company rents a 20 sq. meters (cartridges are refilled at 7 sq. meters), the rest of the room is an office (there are also racks with cartridges). Turnovers are small. The company pays a minimum annual tax of 1% of the amount (approximately 20,000 rubles). There is no money to pay the sales tax (23,500 rubles per quarter). Are there incentives to pay sales tax in such a situation?

Answer:
The legislature of the federal cities of Moscow, St. Petersburg and Sevastopol has been granted the right to establish differentiated rates of trade duty depending on the territory where a particular type of trading activity is carried out, the category of payers of the duty, the specifics of certain types of trade, as well as the features of the objects of trade. At the same time, the fee rate can be reduced to zero (clause 6, article 415 of the Tax Code of the Russian Federation).

In this regard, on the issue of optimizing the tax burden on the trade fee, one should contact the legislative bodies of these constituent entities of the Russian Federation.

9. It is possible to register as a sales tax payer at the location of the office if this premises is used for the sale of goods to buyers

Question:
The organization of wholesale and retail trade is registered in the Unified State Register of Legal Entities at the place of office lease. The company does not have a warehouse (owned or leased). Must an organization file a sales tax notice stating a leased office as the subject of sales tax?

Answer:
Let us turn to the definitions given in paragraph 4 of Article 413 of the Tax Code of the Russian Federation. Trade is understood as a type of entrepreneurial activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary distribution network, a non-stationary distribution network, as well as through warehouses.

At the same time, objects of a stationary and non-stationary trade network include assignments, structures, premises, a stationary or non-stationary trade facility or outlet, with the use of which the taxpayer carries out the type of activity in respect of which the fee is established.

Therefore, an organization can submit a notice of registration as a payer of sales tax from an object of a stationary distribution network (office) only if the office premises are used directly for the sale of goods to customers.

10. If there is no object of trade, there is no need to pay a trade fee

Question:
Should a trade organization that does not have any premises other than the location of the sole executive body (indicated in the Unified State Register of Legal Entities) pay a trading fee?

Answer:
In this case, there is no object of taxation of the sales tax (an object of movable or immovable property used to carry out entrepreneurial activities in respect of which the sales tax is established). In this regard, the organization does not have to pay sales tax.

Advice to Moscow accountants who were the first in Russia to be unlucky.

Moscow Law No. 62 dated 12/17/2014 “On Trade Duty” establishes tax rates, benefits and payment terms. It also indicates who collects, processes, verifies and transfers information about objects of taxation to the Federal Tax Service.

In 2018, the sales tax is valid only in Moscow. Entrepreneurs are required to calculate and pay this tax quarterly.

If your business is subject to trade tax, then you need to register with the tax office. To do this, you need to submit a notification in the form TC-1 there. In the document, indicate the type of activity and characteristics of the point.

Decree of the Government of Moscow dated June 30, 2015 No. 401-PP approves the procedure for collecting, processing and transferring information about retail facilities to tax authorities. It clarifies how to determine the sales floor area for tax purposes.

In St. Petersburg and Sevastopol in 2015, a three-year moratorium was established on the introduction of a sales tax. It is possible that it will be extended until 2019.

From 01/01/2018, a new sales tax rate in Moscow has been established for non-stationary retail facilities in the Central Administrative District of the city. Now it is 40,500, and not 81,000 rubles, as before. For stationary, it remained the same.

In this article, we will be able to consider interesting situations that will help answer, if not all, but many of the most pressing questions that arise among trade tax payers.

Set-off of overpayment against underpayment

An individual entrepreneur on a trading fee has an overpayment in one IFTS, and an underpayment in another.

Question: Can I offset the amount of the overpayment against the underpayment from one IFTS to another?

In accordance with paragraph 1 of Art. 411 of the Tax Code of the Russian Federation, payers of the trade tax are recognized as organizations and individual entrepreneurs engaged in types of entrepreneurial activities on the territory of a municipality (federal cities of Moscow, St. Petersburg and Sevastopol) a fee is established, using objects of movable and immovable property on the territory of this municipality.

In accordance with the Letter of the Federal Tax Service of Russia dated 26.06.2015 No. GD‑4-3/11229@ (as amended by the Letter of the Federal Tax Service of Russia dated 15.09.2015 No. GD‑4-3/16205), the payment of sales tax amounts is carried out by organizations or individual entrepreneurs consisting registered as a trade duty payer with the tax authority, at the location of the real estate object - indicating the details of the payee and OKTMO code at the place of trading activity.

If several objects of carrying out the types of entrepreneurial activity in respect of which the fee is established are located in territories subordinate to different tax authorities, the registration of the payer of the fee 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.

Thus, the sales tax is paid to the tax office where the first object is registered. This means that it is necessary to remove the erroneously delivered object from the register and register with the tax office where the first object is registered.

In this case, the refund of the overpayment is made only after it is offset against the repayment of tax debts, penalties or fines of the same type. Such a set-off will be carried out by the IFTS itself, without the application of the taxpayer. The amount remaining after the offset will be returned to the current account.

The legislation does not provide for a procedure for offsetting the overpayment of sales tax from one inspection to another. Therefore, you will have to pay the arrears in one inspection and write an application for a refund of the overpayment to another.

Deadlines for deregistration notices

Failure to submit documents or other information by the taxpayer within the prescribed period entails a fine of 200 rubles. for each document not submitted. The fee is set in relation to activities at the objects of trade.

Registration, deregistration of an organization or an individual entrepreneur as a taxpayer with a tax authority is carried out on the basis of a relevant notification of the taxpayer submitted by him to the tax authority or on the basis of information submitted by the authorized body to the tax authority. In case of termination of entrepreneurial activity using the object of trade, the payer of the fee shall submit a corresponding notification to the tax authority.

The date of deregistration of an organization or individual entrepreneur as a payer of the fee is the date of termination of the type of activity specified in the notification.

Therefore, the payer of the sales tax is obliged to submit an appropriate notification to the tax authority in the event of termination of business activities using the object of trade. At the same time, there is no time limit for the fulfillment of this obligation by the Tax Code of the Russian Federation.

Since there is no set deadline for the fulfillment of the obligation to submit an appropriate notification to the tax authority in the event of termination of business activities using the object of trade, it is impossible to determine in which case the payer of the fee is subject to liability for failure to submit a notification, since it is not clear from what date to consider such a payer as violating the Tax Code of the Russian Federation.

In paragraph 7 of Art. 3 of the Tax Code of the Russian Federation establishes that all fatal doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

Therefore, we can conclude that the organization cannot be held liable under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, if it does not submit a notification to the tax authority after the termination of business activities using the object of trade.

Documentary evidence of the absence of trade

The organization has a store, but there will be no trade in July, August and September. It is planned to resume it in the fourth quarter. Do I need to pay sales tax in the third quarter? What documents can confirm the absence of trading activity at the trading facility during the third quarter?

The amount of the fee is determined by the payer independently for each object of taxation, starting from the period of taxation in which the object of taxation arose, as the product of the rate of the fee in relation to the corresponding type of entrepreneurial activity and the actual value of the physical characteristic of the corresponding object of trade. Payment of the sales tax is made no later than the 25th day of the month following the taxation period.

In case of termination of entrepreneurial activity using the object of trade, the payer of the fee shall submit a notification to the tax authority. The date of deregistration of the organization as a payer of the fee is the date of termination of the activity specified in the notification.

When an organization is deregistered as a trade duty payer, within five days from the date of deregistration, such a tax payer is issued a notice of deregistration of a Russian organization with a tax authority in the form No. 1-5-Accounting. If such notification is not submitted, the organization continues to be considered the payer of the sales tax. Failure to pay sales tax by such organizations will be considered a violation of the legislation on taxes and fees.

Based on the foregoing, in the situation under consideration, the trade tax does not need to be paid if the organization has submitted to the tax authority a notice of deregistration as a payer of the trade tax, indicating the date of termination of trading activities.

Whether to pay a fee if there is no trade

The object of taxation of the trade tax is the use of an object of movable or immovable property for the implementation of the type of entrepreneurial activity in respect of which the fee is established, at least once during a quarter (clause 1 of article 412 of the Tax Code of the Russian Federation).

In accordance with paragraph 2 of Art. 413 of the Tax Code of the Russian Federation, the following types of trade include:

1) trade through objects of a stationary trading network that do not have trading floors (with the exception of objects of a stationary trading network that do not have trading floors, which are gas stations);

2) trade through non-stationary trade network facilities;

3) trade through the objects of a stationary trading network with trading floors;

4) trade carried out by the release of goods from a warehouse.

Art. 2 of the Federal Law of December 28, 2009 No. 381-FZ “On the Basics of State Regulation of Trading Activities in the Russian Federation”, it is determined that trading activity is a type of entrepreneurial activity associated with the purchase and sale of goods. OKVED specified during registration does not affect the sales tax. If the state register contains trade as the main or additional type of activity, but in fact the organization is engaged in another, the fee will not have to be paid.

Showroom and sales fee

The organization in Moscow has a showroom in Gostiny Dvor. Will she have to pay a merchant fee if merchant acquiring is installed on the premises?

Law of the City of Moscow dated December 17, 2014 No. 62 “On Trade Duty” (hereinafter referred to as Law No. 62) exemption from the payment of trade duty applies to trade carried out through objects of a stationary trading network that do not have a trading floor, objects of a non-stationary trading network or objects stationary trading network with a hall (halls) with an area of ​​​​less than 100 square meters. m, subject to the following conditions:

The main activity specified during the state registration of a legal entity or individual entrepreneur refers to the provision of services by hairdressers and beauty salons, laundry services, dry cleaning and dyeing of textile and fur products, repair of clothing and household textile products, repair of shoes and other products from leather, for the repair of watches and jewelry, for the manufacture and repair of metal haberdashery and keys;

The area occupied by equipment intended for the display and demonstration of goods is not more than 10% of the total area of ​​the facility used for the activities indicated above.

In turn, the Ministry of Finance of the Russian Federation in Letter No. 03-11-06/3/3381 dated February 11, 2013 indicated that the exhibition hall (showroom) refers to the objects of a stationary trading network. The same opinion is shared by the courts (Resolutions of the Federal Antimonopoly Service of the North Caucasus of October 24, 2013 No. A25-347 / 2013 and Volga-Vyatka of July 15, 2013 No. A79-8172 / 2012 districts).

Acquiring is a way to pay for goods and services using payment cards. At the same time, merchant acquiring is when a client selects a product and provides a card to the seller for payment. The seller reads the card using the necessary equipment, after which the buyer confirms the transaction by entering the PIN code from the card.

Since trade acquiring will be installed in the room where the provided demonstration samples of goods (showroom) are displayed, as well as payment will be made through it (sales contracts will be concluded with buyers), in this case it is necessary to pay a trading fee.

Should an individual entrepreneur pay a trading fee if he carries out trading activities, but at the same time applies a patent taxation system (PSN) and pays a single agricultural tax (UAT)?

Individual entrepreneurs applying SIT, as well as individual entrepreneurs and organizations using the UAT, are not payers of the sales tax and do not have to submit relevant notifications to the tax authorities.

PSN is applied by IP along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

From the payment of the trade tax on the types of business activities in respect of which the regulatory legal act of the municipality (the laws of the federal cities of Moscow, St. ), in relation to these types of business activities using the relevant objects of movable or immovable property.

Trading fee: tailoring toys

IP on the USN is engaged in tailoring soft toys to order. The entrepreneur also sells soft toys made by him to his customers. What to do in this case and do I need to pay a trading fee?

On the territory of the city of Moscow, organizations and individual entrepreneurs are recognized as payers of the fee, provided that the following conditions are simultaneously met:

1) they carry out the types of trade classified as trading activities;

2) such trading activity is carried out by them at the objects of trade listed in paragraph 4 of Art. 413 of the Tax Code of the Russian Federation. The presence or absence of the taxpayer’s ownership of the object through which trade is carried out does not play a role, since the object of taxation is precisely “the use of such an object for trading”, that is, the fee must be paid by the one who directly trades, and not the owner of the object trade. That is, tenants can also be payers of the fee;

3) benefits are not applied to such organizations and individual entrepreneurs.

According to the clarifications of the Federal Tax Service of Russia, given in Letter No. GD-4-3/13688@ dated 05.08.2015, in relation to the sale of products of their own production by organizations that do not have trade objects, a sales tax cannot be established.

Thus, the activities of an individual entrepreneur in the sale of their own products are subject to sales tax in the case of using an object of trade (buildings, structures, premises, a stationary or non-stationary object). If an individual entrepreneur does not use trading facilities to sell his own products, then there is no need to pay a sales tax.

Trading fee is a serious challenge for many Moscow entrepreneurs. Some had to raise prices, reduce space, or even close the business. To withstand the load, reduce operating costs, plan purchases, control finances.

From January 1, 2018, the conditions for those who pays the sales tax in Moscow. The rate for non-stationary retail facilities in the city center has been halved.

Trading fee is a quarterly fixed payment, depending on the area of ​​the trading premises and the location of the object. It must be paid by the 25th day of the month following the quarter.

Who has to pay sales tax

The sales tax was introduced in 2015, it is required to pay all organizations and individual entrepreneurs that are engaged in:

• trade through fixed network facilities with and without trading floors (shops and kiosks, except for gas stations);
• trade through objects of a non-stationary network (tents, tables-counters, carts, delivery trade);
• organization of retail markets;
• trade in goods from a warehouse.

Do I have to pay a sales tax when selling over the Internet -

The payment is obligatory for companies and individual entrepreneurs on the general taxation system and on the simplified tax system. UTII for those activities for which the payment of a sales tax is established cannot be applied in Moscow. Then you have to switch to another system of taxation.

If you are on the list of those who pay the sales tax in 2019, you must file a tax notice on Form TS-1. You can download the Trade Fee Notice and a sample form from us for free.

How to register as a sales tax payer

You need to register with the tax office at the place of registration of the property or at the place of registration of the organization or individual entrepreneur, if the premises are not used for trade.

If the outlet is registered in Moscow, and the legal entity is in another region, then you need to contact the Moscow Federal Tax Service at the place of registration of real estate. This rule also applies to movable property.

Documents must be submitted no later than five days from the start of trading.

The Tax Inspectorate within five working days after the notification will send a certificate of registration as a trade tax payer.

What has changed in 2019

From January 1, 2018, a new sales tax rate in Moscow has been established for non-stationary retail facilities in the Central Administrative District of the city. Now it is 40,500, and not 81,000 rubles, as before. For stationary, it remained the same.

From July 1, 2019, the sales tax rate for objects with sales areas up to 50 sq.m. will be reduced by 10%, for trading floors up to 300 sq. m - by 2-10% (depending on the area of ​​the object). For properties larger than 300 sq. m. the rate will be raised to 75 rubles per sq. m. m.

The amount of tax in Moscow depends on the type of trade, the location of the facility and the area of ​​the hall. For calculation use our

Who does not pay sales tax?

Entrepreneurs on the patent system and payers of the unified agricultural tax are exempted from payment. In addition, the trading fee is not paid by legal entities that, during registration, indicated the following main activities:

• hairdressing and beauty salons, laundry services, dry cleaning and dyeing of textile and fur products;
• repair of clothing and textiles for household purposes, repair of shoes, leather goods and watches, as well as jewelry;
• production and repair of metal haberdashery and keys.

The exemption is valid only for objects with an area of ​​​​less than 100 square meters. m, in which the area occupied by equipment for displaying and demonstrating goods is no more than 10% of the total.

What happens if you don't pay sales tax?

If you have not notified the tax authority, this is equivalent to conducting activities without registration. You face a fine of 10% of the income received for the period during which you traded without notifying the Federal Tax Service, but not less than 40,000 rubles. In addition, the amount of the sales tax cannot be deducted from the single tax under the simplified tax system.

Although the sales tax was introduced back in 2015, many entrepreneurs still do not understand everything. We have prepared answers to the main questions.

Frequently asked questions and answers about the trading fee

Does the online store pay a trading fee?

If you have an online store and you deliver goods by car or courier, no sales tax is paid. If you trade through a warehouse or pickup point, where the client can pay for the goods, as in a regular store, you will have to register and pay tax.

I trade from a warehouse in Moscow. Do I need to pay sales tax?

According to the law No. 62 dated 12/17/2014 "On sales tax", trade from a warehouse is not subject to tax.

Do individual entrepreneurs pay a trading fee on a patent?

No. Entrepreneurs on the patent system and payers of the unified agricultural tax are exempted from payment. If you do not fall into this category, you are required to pay a sales tax and notify the tax office. Download

Do cafes and restaurants pay sales tax?

No. Catering establishments do not pay sales tax. But if you sell takeaway goods that cannot be consumed on the spot, you will have to pay in full.

How do wholesalers pay sales tax?

If wholesale is carried out at stationary trading facilities (not from a warehouse), it is subject to a fee.

I trade through the premises that I rent. Who pays the sales tax, the tenant or the landlord?

The one who carries out trading activities pays. If you rent a trade object, then you are the payer, not the landlord.

How to pay tax if I combine the simplified tax system and a patent?

Entrepreneurs who combine the simplified tax system and a patent need to understand the activities within which trade is carried out. The trading fee for individual entrepreneurs on the simplified tax system in Moscow is mandatory. If the trade is within the framework of patent activities, you do not need to pay tax. If you trade through the same store at the same time under a patent and a simplified tax system, you must register as a trade tax payer and pay only for those square meters that are involved in simplified trading activities. If it is physically impossible to divide the area by type of activity, you will have to pay for all the square meters of the store.

How to determine the area of ​​the trading floor in order to calculate the sales fee?

The total area is calculated on the basis of inventory and title documents. They should contain data on the purpose, design features and layout of the premises, as well as information confirming the right to use the point. Calculate the collection rate using

If I trade on the retail market, do I have to pay a trading fee?

No. The sales tax in relation to the activities of organizing retail markets is paid only by management companies.

If I am eligible and exempt from sales tax, do I need to file a tax return?

Yes need. At the same time, along with the notification, documents confirming the right to receive benefits must be submitted. And in the notice, indicate the code of the benefit. Download Sales Tax Registration Notice >>

What other regions have a sales tax?

The sales tax has been introduced in federal cities since 2015: in Moscow, St. Petersburg and Sevastopol. This is spelled out in Law No. 382-FZ. But the trading fee is still valid only in Moscow, including when trading on the territory of New Moscow (TiNAO). The rules for the payment and rate of the sales tax are established by the Law of the City of Moscow No. 62 “On the sales tax”.

Watch the recording of the webinar, where we answered all the questions and sorted out who will pay how much, how and to whom to report. The webinar was recorded in 2015, but is also relevant in 2019.