Sales tax period. Sales tax relief

How to calculate the trading fee ? This is a topical issue for the majority of entrepreneurs in Moscow (and soon, perhaps, other Russian cities) who do 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 sales fee

Sales tax (TS) is a relatively new payment to the budget established by the RF Tax Code in November 2014 for commercial firms selling goods in Moscow, St. Petersburg and Sevastopol. However, it can be levied only if the legislative assemblies of the listed cities adopt legal acts that enact it. At the moment, only the city authorities have developed and approved the relevant regulatory sources.

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

• the fee rate in rubles set for a specific type of retail facility;
• collection rate in rubles, established for 1 sq. m of the area of ​​the used trading facility;
• calculated vehicle for the quarter;
• information about the benefits of the vehicle;
• the actual value of the sales tax payable for the quarter.

In this case, the first 2 indicators are mutually exclusive. We will consider the features of their application later in the article.

If the above information is not provided, then the tax authorities, having discovered the fact that the company is carrying out trading activities, will independently accrue the vehicle based on the available data on the objects of trading. However, these figures are likely to be quite unexpected for the owner of the company or individual entrepreneur.

The amount indicated in the tax notice of payment of the sales tax must be paid to 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 charge a fine of 20% of the unpaid fee and penalties in accordance with Art. 75 of the Tax Code of the Russian Federation. In case of deliberate evasion of the company from making the corresponding payment to the treasury, the fine will be 40%.

Thus, it is in the interests of the entrepreneur to submit to the Federal Tax Service in advance the settlements of the sales tax by sending the TS-1 form.

What indicators are used to calculate the sales tax?

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 to calculate it are determined in correlation with the quarter (Article 414 of the Tax Code of the Russian Federation).

The main indicators that affect the value of the TC 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 territory (sales area) or the actual presence of the relevant facility as part of the retail infrastructure. The fee rate is a monetary value in rubles, established by the regulatory legal acts of the cities in which the legislator allows the introduction of the vehicle. At the same time, it cannot exceed the maximum value, which is determined based on the criteria established in paragraphs. 1-4 art. 415 of the Tax Code of the Russian Federation.

Above, we noted that filling in the first 2 fields of the TS form is carried out according to a mutually exclusive principle. The specifics here are as follows:

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

Where to get the data for calculating the sales fee (rates and physical characteristics)

Recall that Moscow is the only city in Russia where, as of the beginning of 2016, a sales tax was introduced. Therefore, in practice, its calculations are still carried out only by metropolitan entrepreneurs. The main regulatory source for them is the law of the city of Moscow "On the sales tax" dated July 17, 2014 No. 62.

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

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

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

• RUB 81,000 by physical characteristics in the form of an object - for firms conducting stationary trade without halls (except for sales at gas stations), as well as non-stationary trade (except for sales in a delivery and delivery format);
• 60 000 rub. according to physical characteristics in the form of an object - for firms 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 firms trading in delivery and delivery formats;
• 1 200 rub. by physical characteristics in the form of an area - for firms that conduct stationary trade with halls with an area exceeding 50 sq. m (at the same time, 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 the 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 rubles.

What benefits are provided for the sales tax?

The legislators of the capital also provided for a number of benefits for certain segments of the activities of trade organizations. These privileges, fixed in Art. 3 of Law No. 62, are expressed in the possibility not to pay the vehicle. They are installed for:

• companies using vending machines for trade;
• firms trading at fairs;
• firms that carry out sales by placing trading facilities on the territory of markets.

Trading fee calculation algorithm

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

Let's consider an example of TS calculation.

Example:

The Moscow entrepreneur has 3 trading facilities:

• a tent located at the Slavic World retail market;
• shop "Confetti" with a hall of 30 sq. m, located in the Tverskoy district;
• shop "Rassvet" 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 to which of the zones defined by law No. 62, applies to each of its commercial facilities. It turns out that the "Confetti" store is located in zone 1, "Dawn" and the tent - 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 of 28,350 rubles is determined. 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, a rate of 60,000 rubles is determined. This will be the calculated vehicle for the store in the center of Moscow.

The Rassvet store is also a stationary facility with halls, but with an area of ​​​​more than 50 sq. m. Part of its area, namely 50 square meters. m, based on the tariff in zone 2, is multiplied by the rate of 420 rubles, and the remaining 20 sq. m - 50 rubles. The calculated vehicle 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 exemption is applicable only to the tent. Thus, our IP has the right not to pay the fee calculated on it.

In total, he must pay a trading fee of 60,000 rubles to the Moscow budget. for the Confetti store and 22,000 rubles. for the store "Dawn".

Despite the relative simplicity of calculating the TS, 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.

The nuances of determining the area of ​​​​the hall at a retail facility

So, the trade fee can be calculated on the basis of 2 types of physical characteristics of retail facilities - the area of ​​the trading territory (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, when it comes to determining the retail space, there are already possible nuances associated with its correct selection from the total area of ​​the store.

In accordance with sub. 5 p. 3. Art. 346.43 of the Tax Code of the Russian Federation, the area of ​​\u200b\u200bthe trading floor should include:

• sections of the facility used to accommodate equipment used for displaying goods, making settlements with buyers;
• areas where cash registers are located;
• areas where the staff of the trading facility works;
• walkways for visitors.

Ancillary, domestic, as well as premises used for receiving, preparing and storing goods, administrative offices - those areas of the territory of the trading facility where visitors are not serviced, are not included in the area of ​​the trading floor.

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

Results

To calculate the sales tax, you need to know:

• the category of the retail facility (that is, whether it is stationary, non-stationary, an object of a peddling or delivery trade, or part of a retail market);
• the physical characteristics of the retail facility, which is used in the calculation of the vehicle (determined based on the category of the relevant facility);
• the rate established by the law on the Customs Union for the relevant object.

Also, be sure to check if there are any exemptions in the CU legislation for the trading infrastructure used in your business.

You can learn more about the trading fee in the articles:

In connection with the entry into force of federal law 382-FZ of November 29, 2014, the list of local taxes and fees in the Tax Code of the Russian Federation will be supplemented with a sales tax; and in part IINK RF will appear Chapter 33 Trade Gathering A in which collection calculus elements are set.

The payers of the sales tax are:

organizations and individual entrepreneurs engaged in business activities in the territory of the municipality ( federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the specified fee is established by the regulatory legal act of this municipality, using objects of movable and (or) immovable property within this municipality.

from the payment of the fee for the types of entrepreneurial activity in respect of which the fee is established by the regulatory legal act of the municipality, exempt individual entrepreneurs applying the patent system taxation, and taxpayers applying the taxation system for agricultural producers(single agricultural tax), in relation to these types of business activities using the relevant objects of movable or immovable property.

The object of taxation the use of an object of movable or immovable property (an object of trade) for the implementation by the payer of the collection of trading activities is recognized.

TO trading activities The Tax Code of the Russian Federation includes:

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);

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.

Collection period quarter is recognized.

Collection rate is set in rubles per quarter in the calculation to the object of trade or to its area.

Payers of the fee are subject to registration with the tax authority based Notifications received from the payer no later than five days from the date of occurrence of the object of taxation. IN notice the type of activity carried out, the object (s) of trade, its characteristics (number and (or) area) are indicated.

Payment of the fee made no later than the 25th day of the month following the taxation period.

1 From 01.01.2009, the Tax Code of the Russian Federation provides for the right of a taxpayer to change the object of taxation annually from the beginning of the tax period.

2 On the territory of the Kirov region, the rates applied are established by the law of the region dated April 30, 2009 No. 366-ZO “On the establishment of differentiated tax rates in the territory of the Kirov region when applying a simplified taxation system by taxpayers who have chosen income reduced by the amount of expenses as the object of taxation” (9 %, 12%)

3 The 1% rate is applied when calculating the tax amount, i.e. exclusively at the end of the tax period.

4This restriction during the transition period (until 2013) does not apply to non-profit organizations, including consumer cooperation organizations established in accordance with federal law No. 3085-1 of June 19, 1992 “On consumer cooperation (consumer societies their unions in the Russian Federation”).

In the Russian Federation, individuals and legal entities are taxpayers. For all income, property and profits, taxes must be paid and reported to the tax service. Doing business in Russia is not easy due to the large number of monthly reports, mandatory payments and fees.

Persons conducting entrepreneurial commercial and industrial activities in the territory of Moscow, St. Petersburg and Sevastopol are obliged to pay the sales tax. The terms and amount of contributions are regulated by the tax service. She also closely monitors the timing of the transfer of funds and the timeliness of registration of outlets.

economic sense

Its size depends on:

• the type of trading activity carried out;
• from the place where the outlet is located;
• on the area and other physical parameters.

All rules and obligations for the payment of the vehicle are regulated by the Tax Code of the Russian Federation, namely, chapter 33. The introduction of the duty is aimed at ensuring that entrepreneurs use retail space more rationally and efficiently.

Also, the TS was introduced in order for its payers to indicate their real incomes, tk. payment of the fee significantly reduces the amount of other taxes. At the moment, the vehicle is charged in Moscow, St. Petersburg and Sevastopol. So far, nothing has been reported about the introduction of this type of duty in other cities.

Everyone who is obliged to pay the vehicle must report to the tax office in the following cases:

• when they started trading and officially registered their organization;
• if any changes have occurred (the type of outlet or its area has changed);
• when the organization ceases to operate and is deregistered.

The company must be registered no later than five days from the date of commencement of trading activities. If the specified period was violated, then a fine will be imposed on the company.

Tax base and rates

When paying for the vehicle, a special multiplying factor is used. It is used to change the collection rate. The initial value of this rate is 550 rubles per m² of retail space. This amount is unchanged, only the value of the multiplying coefficient changes.

The size of the increasing rate in 2018 is 1.285. Applying this coefficient to the base rate, we get the following value:

550 rubles * 1.285 \u003d 706.75 rubles - such fixed maximum rate installed in 2018.

The rates differ not only by the type of trading activity carried out, but also by the location of the object of trade, since profit primarily depends on this.

The rates shown in the table are for one quarter. Payment for the vehicle is made once every three months no later than the 25th day of the month following the taxation period.

CSC for collection, fines, penalties

The budget classification code (BCC) is a special number by the numbers of which you can determine the type of taxes, fees or duties paid. The classification is the same in all subjects, and each digit in this number has its own meaning.

CBC is a kind of guarantee that the payment will be accepted and sent to its destination. Thanks to him, you can trace all the movements of funds that taxpayers pay to the budget.

KBK consists of the following blocks:

1. Administrative. Consists of three numbers. The number indicates the recipient of the funds. The addressee may be the tax service, various departments and funds. Each of these organizations has its own number.
2. Income. Consists of ten digits and contains information about the payment category.
3. Program. It consists of four digits and separates the receipts received by purpose.
4. classifying. The last three digits characterize the type of income that state structures receive (tax income or income from transactions with assets).

TS payable to the following CCC number:

When filling in all the columns, you need to be extremely careful, because if the number is incorrectly indicated, the transferred funds will not reach the addressee. This can be regarded as deliberate evasion of payment and will entail serious penalties.

Often there are situations that, in addition to the main payment, you need to pay penalties and fines for late payment or for another reason. CBC by payment of a fine as follows:

Payment of a penalty Happens on CBC:

If you pay attention, you can see that only the third block is different, which is responsible for the purpose of the payment being made. All other BCC numbers remain without changes.

Fee calculation

There is a simple formula to calculate sales tax:

Total amount of TC = Rate (C) * actual value of the physical indicator (FZ)

In the event that the tax needs to be charged on the retail space, then the formula should include:

• part of the retail space that is rented;
• places for moving buyers (passages);
• workplaces of employees;
• places of settlement and payment (cash desks);
• all parts of the retail space where goods are laid out, customers are serviced and billed, places where promotions are held.

Not all areas are subject to TC. The following are not taken into account:

• places of movement of buyers that lead to the trading area, but are not located on it (stairs, corridors, escalators, etc.);
• premises that are not intended to serve customers (utility rooms, warehouses, administrative premises, etc.).

To accurately determine the area of ​​\u200b\u200ba retail space, you can use the following documents:

• contract for the purchase of retail space;
• a contract for the lease of premises intended for commercial activities;
• technical passport of the premises;
• plans and schemes of retail space.

All of these documents indicate the exact area of ​​the retail space. Knowing this value, you can easily calculate the size of the vehicle for each sales area.

Example. There is a stationary trading room with trading floors, the trading area of ​​which is 75 m². The retail space is located in the Central District of Moscow. The calculation of the vehicle size will look like this:

1,200 rubles * 50 m² + 50 rubles * 25 m² = 60,000 + 1250 = 61,250 rubles.

Thus, the amount of the vehicle for the quarter will be 61,250 rubles.

Payment benefits

At the moment, there are a number of categories of retail space that have benefits for the payment of the vehicle. Exempt from payment the following types of trading activities:

Exempt from payment of the vehicle the following organizations:

• post offices;
• budgetary and state-owned enterprises;
• religious organizations in relation to trade carried out in religious buildings and structures and on land plots related to them.

Enterprises and entrepreneurs who carry out trading activities with the help of stationary facilities that do not have a trading floor are not required to pay the TS. Also, non-stationary and stationary retail outlets, the area of ​​​​which does not exceed 100 m², are exempted from paying the fee, if following conditions:

1. When registering the organization, the main activity was the provision of services of a hairdresser-stylist and other services of a beauty salon, laundry, dry cleaning, repair and restoration of clothes and shoes, repair of watches and jewelry, restoration and production of keys.
2. The area occupied by specialized equipment does not exceed 10% of the total area of ​​the outlet.

If these two conditions are met at the same time, then the outlet is exempt from paying the TS. Entrepreneurs are also exempted from paying the TC:

• who are on the patent system of taxation;
• on ESHN.

Terms of payment and liability for non-payment

Payers are required to pay until the 25th in the month following the billing quarter. For example, for the first quarter of 2018, the due amount must be paid no later than April 25, 2018. Funds are transferred to the tax service, and then go to the budget. The tax office closely monitors the terms of payment of the vehicle. For refusal to pay and for late payment, penalties.

Penalties are applied not only in case of delay in payment or refusal to pay it. If an entrepreneur registered his trading enterprise later than the deadline prescribed by law or did not register with the tax authorities at all, then he also faces a monetary penalty.

The amount of possible monetary penalties:

In order to avoid the accrual of fines, it is necessary to pay the vehicle on time and monitor the correctness of filling out payment documents. An error in one digit of the BCC threatens the entrepreneur with the fact that the funds on account of paying the amount of the fee will not reach the addressee, and there will be a delay in payment. This threatens to impose penalties.

Accounting for taxes

The legislation provides possibility to reduce the amount of taxes paid by the amount of the vehicle. An entrepreneur who carries out trading activities can count on a reduction in the amount of personal income tax by the size of the vehicle. You can get this benefit only if the taxpayer has notified the tax service that he has registered as a vehicle payer.

This rule applies not only to individuals, but also to organizations. By the amount of the vehicle, they can reduce the income tax or tax paid for organizations using the simplified tax system.

The concept of a sales tax first came into use among Muscovites, and then residents of other federal cities of the Russian Federation since 2015. To regulate this payment, chapter 33 of the Tax Code of the Russian Federation was written, included there on the basis of the Federal Law of November 29, 2014 No. 382 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”.

Consider what features this payment has, what is its base, who falls into the category of payers, where exactly you need to deposit funds, and also how to fill out the registration form correctly.

How the tax code of the Russian Federation determines the trade fee

Sales tax is a mandatory local payment introduced from July 1, 2015 in Moscow, and then in St. Petersburg and Sevastopol, transferred for conducting sales activities at various facilities, including:

• non-movable retail facilities without special halls (except for trade at gas stations);
• "movable" points for sales (trays, tents, trade from cars, tables, layouts, etc.);
• trading floors in permanent trading premises (shops, shops, pavilions);
• warehouses with goods released directly from there.

Municipal associations, for which a sales tax is obligatory, regulate in legal acts preferential conditions for those who must pay it, and also designate the categories of beneficiaries and the procedure for using special rates.

IMPORTANT INFORMATION! In the mentioned cities, the sales tax must be paid strictly, and in other places of the Russian Federation it can be introduced only after the adopted legislative innovations at the state and regional level.

The sales tax is charged if at least once a quarter the above-mentioned objects (movable or stationary) were used for their intended purpose: the period of application, the characteristics of the products sold and the income or loss received do not affect the size of the sales tax. For INFS, it also does not matter whether the given realizing object is owned by the entrepreneur or is leased.

The activity of the entrepreneur will fall under the obligation of this fee if the trade takes place in one of the four types of outlets or premises envisaged. In such cases, they say that the object of trade is used for it - movable or immovable tangible assets, with the help of which goods are sold. It is these property assets that constitute the object of the trade collection.

FOR YOUR INFORMATION! The basis for this payment is not the proceeds from the sale of goods, but certain characteristics of a stationary or movable object used for trading.

Who pays and who does not pay the trading fee

Art. 411 of the Tax Code of the Russian Federation established as payers of the trade fee individual entrepreneurs and / or legal entities whose activities falling under this payment are concentrated in Moscow, St. Petersburg and Sevastopol.

The following categories of entrepreneurs are exempted from the need to pay a sales tax (clause 2, article 411 of the Tax Code of the Russian Federation):

• who have chosen the UAT tax regime;
• operating under a patent.

IMPORTANT! Exemption for those using the designated tax regimes is valid only in those types of activities for which one or another special regime is relevant.

Another subtlety is that entrepreneurs “sitting” on UTII cannot apply this taxation regime for a type of activity that provides for the collection of a sales tax (clause 2.1 of article 346.26 of the Tax Code of the Russian Federation). But since UTII has not been used in Moscow for a long time, this nuance directly concerns individual entrepreneurs and organizations in St. Petersburg and Sevastopol.

Registration

Individuals - individual entrepreneurs, as well as legal entities that fall under the requirements of the trade tax, must be registered with the tax authority as payers of this type of tax. To do this, you will have to notify the INFS about your status and the specifics of calculating the sales tax for your business. The procedure for registration and deregistration of sales tax is regulated by Art. 416 of the Tax Code of the Russian Federation.

The deadline for registering the trade fee payer is 5 days from the date of receipt of the trade object for use.

Lateness is punishable by administrative responsibility. Within the same period, it is necessary to notify in writing of changes in activities that may affect the fact of payment or the amount of the fee, if such changes occurred.

If you do not inform the tax authority, then the trade fee cannot be deducted from income tax, personal income tax or the amount of a single tax with "simplification". In case of incriminating results of the inspection, not only the sales tax itself and a penalty for late payment or work without obligatory payment will have to be paid, but also all foreseen income taxes without any deductions. The revealed false information about the tax base, that is, the object of sale, which resulted in arrears on this fee, is also subject to a fine.

Experts express the opinion that this approach motivates businessmen to work with more profit, so as not to transfer funds to the tax at a loss, because the trading fee is paid regardless of the monetary result of the trade.

Where to submit a notice

The notification must go to the tax office at the location of the commercial facility subject to the payment in question. Possible difficulties that may be caused by this requirement, and ways to resolve them, are given below:

1. There are several operating objects for trading activities: you need to specify information separately about each of them.
2. Several retail outlets located far from each other are under the jurisdiction of different tax authorities: it is enough to submit a notification to the branch to which the first of the listed objects is assigned, not forgetting to indicate information about the rest (see clause 1).
3. The property is located in the region under the jurisdiction of the trading collection, and the registration of the entrepreneur refers to another city: the notification must be delivered to the inspection responsible for the area where the trading property is located.
4. Only movable means of trade are used: registration is carried out at the address of the individual entrepreneur or the legal address of the organization.
5. The registration of an entrepreneur belongs to one of the three places that support the payment of the sales tax, and he conducts activities in other localities: you do not need to pay the sales tax, as well as register with the tax office about this.

Notification Form

It is necessary to inform the INFS not in the form of a simple application, but on a specially designed form approved by the letter of the Ministry of Finance of the Russian Federation dated June 10, 2015 No. GD-4-3 / 10036. It contains the required information:

• data on the newly made payer (form of business, company name or full name of an individual entrepreneur, contacts, details);
• type of activity of a businessman, his OKVED code;
• the name of the object from which the trade takes place;
• its location (exact address);
• data on the right to trade (permit number, ownership of a fixed point, etc.);
• the procedure for calculating the payment amount;
• benefit (if applicable).

REFERENCE! The notification form for tax registration, changes in certain indicators or deregistration is the same: you just need to check the box provided for this at the top of the recommended form.

The fiscal authorities, having accepted the notice from the entrepreneur, confirm this by issuing him a special certificate (clause 3 of article 416 of the Tax Code of the Russian Federation), which the entrepreneur will receive within 5 working days.

Businessmen have the opportunity to draw up any type of notification in electronic form, using the service of the website of the Federal Tax Service of the Russian Federation, and deliver it to the tax authority via the Internet or directly in paper form.

When to pay the fee

This payment is assigned quarterly, which means it refers to quarterly indicators. It must be paid by the 25th day of the month following the last day of the reporting quarter. If the payment due date falls on a weekend, the law allows it to be moved to the next day.

Dates against which the calculation is carried out:

• start of sales tax - the fixed date when the trading facility was used for the first time since the beginning of the quarter;
• the date of termination of the duties of the payer of this fee (deregistration for this type of payment) is the day when the businessman ceases to carry out the activities indicated in his tax notice.

How to calculate the fee

The entrepreneur is required to calculate the trading fee indicator for each trading facility that was used for trading at least once during the quarter. The Tax Code defines the maximum allowable collection rates. The specific conditions for payment are accepted by the city authorities of Moscow, St. Petersburg and Sevastopol, while going beyond the limit established by the Tax Code of the Russian Federation, they are not eligible. The maximum bet size, which determines its limit, is determined by such values ​​as:

• three-month cost of a patent for retail trade in the relevant product;
• type of trading activity (there are restrictions on certain methods of its organization);
• the area of ​​the outlet-object (if the retail space occupies an area of ​​​​more than 50 sq. m., then the sales tax rate is calculated by the footage at each individual outlet).

The amount to be paid is calculated in the usual way for tax payments: the legislative rate is multiplied by the base value indicator.

∑ sales tax = C sales tax x X physical.

• From the sales tax - the rate adopted for the sales tax by this municipal legislation (or the maximum in accordance with the Tax Code of the Russian Federation);
• X physical - base of tax collection - the physical characteristics of the trading facility.

The basis for this tax, as mentioned above, is the physical characteristics of the movable or immovable property assets with which the businessman trades. The profile physical characteristic is the area of ​​an outlet, hall, store, retail market, etc., filed in the registration documents (subparagraph 5 of paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation).

REFERENCE! The maximum tax rate, which can become the basis for calculating the sales tax, is the amount of 550 rubles. / sq. m., which is multiplied by the annual deflator coefficient.

Specific sales tax rates

Rates differ by city and by characteristics of the taxable base. Here are the data for those cities where the law on the obligation of sales tax is already in force.

The Moscow authorities have set maximum quarterly sales tax rates:

• for objects without a trading floor, as well as non-stationary retail outlets - 92,900 rubles;
• for sales areas up to 50 sq. m - 68,820 rubles;
• for each square meter of a hall with an area of ​​more than 50 square meters, as well as for the area of ​​​​the warehouse from which goods are lowered - 1375 rubles;
• for every sq. m of the retail market - 550 rubles. (this amount is the same for all three cities).

Slightly lower limits apply in St. Petersburg:

• for stationary objects without a trading floor and "movables" - 41,130 rubles;
• for small commercial premises less than 50 sq. m - 38,200 rubles;
• for the footage of large premises, as well as for the warehouse area - 765 rubles. / sq. m.

Sevastopol has the lowest trading fee limits:

• for non-stationary and non-stationary objects of trade - 9,290 rubles;
• for small rooms up to 50 sq. m. - 7,740 rubles;
• for the footage of warehouses and large premises for trade - 155 rubles / sq. m.

• entrepreneurs using vending machines;
• at weekend fairs or dedicated to a certain type of goods;
• from individual outlets in retail markets;
• representatives who trade “by delivery” within autonomous, state or budgetary institutions;
• federal mail.

Example of calculating the maximum amount of the trading fee

Stationary retail space (soft drinks pavilion) is located in Sevastopol, its area is 90 square meters. m, which exceeds the legally marked limit of 50 sq. m. The rate for each square meter of a trading floor larger than 50 sq.m is the lowest in Sevastopol and amounts to only 155 rubles. A patent for the retail trade in soft drinks for a three-month period costs 27,000 rubles. Thus, the maximum amount paid quarterly as a trading fee can be 27,000 / 155 x 90 = 15,677 rubles. If the authorities of Sevastopol increase or decrease the cost of a retail trade patent, the maximum amount of the trade fee will also change.

What are the risks of non-payment of taxes?

The Tax Code guarantees serious monetary penalties for businessmen who neglect the transfer of this payment, do it late or in the wrong amount, and also make mistakes in calculating the amount of the fee. It is also on the conscience of those engaged in trade that the timely and unmistakable notification of the INFS authorities about the start of the use of a trading facility, its characteristic indicators and emerging changes is also on the conscience. The liability that threatens payers in the event of violations is established by law in the following amounts:

• for a delay in the registration of payers of the trade fee, a negligent entrepreneur who still continues to trade will pay 10% of the amount of profit for the billing quarter from a taxable trade facility, but not less than 40 thousand rubles;
• An individual entrepreneur or organization did not register at all - a fine may amount to 10,000 rubles;
• if due to inaccurate data that the entrepreneur put in the notification, the amount of payment turned out to be less than the due amount, the violator will pay 20% of the due amount of the fee, and if not an error is proved, but intent, then 40%.

IMPORTANT! The accrual of fines and penalties does not cancel the obligation to collect the fee itself - the state, represented by the tax authorities, should not receive less of the funds due by law.

Sales tax in association with taxation

Federal laws regulate the special ratio of sales tax and other fiscal payments. Taxes levied on income (personal income tax for individual entrepreneurs and income tax or a single tax for “simplifiers” - for organizations) can be reduced by the amount of the trade fee paid. Naturally, this is permissible only with timely registration.