The activity is subject to sales tax. Where the sales tax is introduced. Reduction of sales taxes

Expert of the Center, Ph.D., Gaganov A.A.

What to expect from the new trading fee? How much and for what will entrepreneurs have to pay? How to reduce tax costs?

On July 1, 2015, Chapter 33 of the Tax Code of the Russian Federation comes into force, and along with it, entrepreneurs have a new burden to pay sales tax. The sales tax was included in the Tax Code of the Russian Federation at the end of last year, and businessmen had time to mentally prepare for this blow.

Who will pay for what?

To pay sales tax all organizations (legal entities) and individual entrepreneurs (IEs) that use real estate or mobile trading pavilions for trade will have to. Municipalities may have incentives for certain types of entrepreneurial activity up to exemption from the fee. For example, the Law of the city of Moscow "On the Trade Fee" exempts trade through vending machines, trade at weekend fairs, retail markets (but not the markets themselves), peddling trade in autonomous, budgetary and government institutions from paying the fee. Also, the Russian Post and autonomous, budgetary and state-owned institutions will not pay the fee.

The federal law also exempts individual entrepreneurs who pay taxes under a patent and agricultural producers who pay a single agricultural tax from paying the fee.

The object of the collection, according to the law, is “the use of an object of movable or immovable property (an object of trade) for the payer of the collection to carry out a type of entrepreneurial activity.” Simple entrepreneurs do not understand much from this set of words, so let's look at the definition of the concept of “object of trade” and the types of trade for which the fee is set.

Collection - from each trading stall?

So, the object of collection is a building, structure, premises, stationary or non-stationary trade facility or outlet, with the use of which trade is carried out. The activities of organizing retail markets are also subject to a fee: the object is the actual retail markets, the fee is paid by the management company.

Types of trade for which the fee is set:

1) trade through stationary objects trading network that do not have trading floors (with the exception of objects of a stationary trading network that do not have trading floors that 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.

Such a list suggests that all entrepreneurs trading in any premises (stall, tent, store) or from a warehouse are required to pay a fee. There is a question with online stores: they also have to pay sales tax? Probably, if trade is carried out using rented warehouses, then they should. If the retail premises are not leased, but owned, then it turns out that the entrepreneur pays twice: corporate property tax and sales tax.

Small businesses have already dubbed this tax " rental tax”and is thinking with might and main about how to circumvent the Tax Code. Because if you pay everything that is required by law, then the business will have nothing to live on.

Sales tax rates in Moscow

Sales tax rates are determined by representative bodies of local self-government within the limits established by the Tax Code. In Moscow, St. Petersburg and Sevastopol, rates are determined by the laws of these subjects of the Federation.

The law of the city of Moscow "On trade tax" varies the rate of trade tax depending on the distance of the area from the city center. So, the highest rate for retail outlets without trading floors - 81,000 rubles per quarter (3 months) - in the Central Administrative District. Deep and near "castle houses" (Zelenograd and New Moscow, Mitino and Butovo, and others) will pay 28,350 rubles. The rest of the "Muscovites" will pay 40,500 rubles, the same "costs" delivery and delivery trade. Tenants in trading floors will have to pay 60,000 rubles per quarter for premises up to 50 sq.m in the Central Administrative District, 21,000 rubles for “castle-houses”, and 30,000 rubles for other “Muscovites”. For premises over 50 sq.m, the rate depends on the area of ​​the retail space, naturally, it will be more expensive than places up to 50 sq.m. For retail markets, the rate is 50 rubles per square meter.

All these considerable amounts (from 7 thousand rubles a month) entrepreneurs will have to pay along with other taxes, payments, rent and other costs. The trading fee does not depend on the size of the profit. This has a particularly negative effect on those outlets whose profitability is due to seasonality.

Bureaucratic nuances

In addition to the fact that it is not clear to lay out extra money for what, in principle, it is unpleasant, you will also have to go through bureaucratic procedures. So, payers of the fee must register with the tax authorities as such. This must be done within 5 days after the conclusion of the lease agreement. For those who have such an agreement already in force, the obligation to register arises from the date the law enters into force, that is, from July 1, 2015. Moreover, it will also be necessary to notify the tax office of any change in the commercial premises within 5 days. The tax authority has 5 days to register the trade tax payer and send him a certificate. If we are talking about the use of real estate for trade, then the notification is sent to the Federal Tax Service at the location of the real estate. If movable property is used, then the notification is sent to the location of the organization or the place of residence of the individual entrepreneur.

Entrepreneurs themselves must calculate the amount of the fee and pay it before the 25th day of the month following the end of the quarter. That is, the tax office will not send a receipt, but will control the payment of the sales tax if the entrepreneur makes a mistake or does not pay. In this case, he will still receive a demand from the tax authority to pay the fee. In general, control is entrusted to local governments, which must notify the tax authorities about everything.

What consequences to expect?

The history of the drafting of the bill that introduced trading fee, is silent about what good goals this innovation should achieve. The provisions on the sales tax were introduced into the draft law No. 527250-6 by parliamentary amendments to the second reading. Therefore, there is not a word about him in the original explanatory note. Also, we do not know the opinion of the Government of the Russian Federation regarding the introduction of a new fee. The available review of the Government of the Russian Federation does not mention this fee, since it was not in the original draft. Obviously, the Government of the Russian Federation approved new source budget revenues.

Retail prices can be expected to rise, as entrepreneurs will have to offset the new costs. Even if, in fact, they manage to reduce taxes by the amount of the fee (and this can only be done according to the results of the year), merchants can raise prices simply out of fear that a new fee was hung on them.

There is good news for those who have the same location of the organization (place of residence of the individual entrepreneur) and the place of payment of the sales tax. Organizations and individual entrepreneurs that are on the "simplified" system will be able to reduce the single tax by the amount of the sales tax. Corporate income tax may also be reduced.

However, in addition to taxes on profits or income, entrepreneurs pay many other obligatory payments. For example, an individual entrepreneur independently pays insurance and pension contributions, pays for ECLZ for cash registers, rent for the premises and bears other expenses related to the business. A small business engaged in trade is, as a rule, an individual entrepreneur. In this situation, many entrepreneurs are already planning to merge their retail space in order to reduce sales fees. That is, small businesses are already expecting an increase in the tax and administrative burden, despite assurances that sales tax will not increase tax costs. Otherwise, why would the state introduce a new fee, if this did not increase state revenues. Of course, in the face of a budget deficit, the state needs revenues. But these revenues come from small businesses. On the one hand, the state is talking about supporting small and medium-sized businesses, and on the other hand, it introduces new taxes and fees for entrepreneurs almost out of the blue. This demonstrates the inconsistency of state economic policy.

From July 1, 2015, additional taxation is introduced on the territory of Moscow from movable and stationary objects of trade for legal entities and individual entrepreneurs. For the other two federal cities of St. Petersburg and Sevastopol, the tax will not be introduced during 2015, according to the statements of their administrations. Fee rates are regulated by legislative acts of the local level, i.e. directly of the city or region in whose territory the taxpayer operates.

Who is required to pay the sales tax?

All organizations and individual entrepreneurs selling goods to the public, with a few exceptions. Under the law fall legal entities occupying retail and wholesale trade. All objects subject to taxation are divided into four classes:

• Objects without a trading floor, both mobile and immovable - stalls, tents. The exceptions are gas stations and trade from portable structures or trays.
• Objects of delivery and peddling trade, those same trays.
• Stationary trading facilities with halls in which the direct sale of products to the population is carried out.
• retail markets. Sales tax is levied only on owners of retail markets, not tenants.

What is the amount of the sales tax in Moscow?

The amount of the sales tax depends on the type of object, its location and area. The largest fee will have to be paid in the Central District of Moscow, and the minimum on the territory of New Moscow.

In accordance with the Law of the City of Moscow No. 62 “On the sales tax”, the following tariffs are introduced:

Object category	Fee rate per quarter
Objects without a trading floor, both mobile and immovable	Per object
CAO	81 000
Within the Moscow Ring Road	40 500
Outside the Moscow Ring Road	28 350
Objects of delivery and peddling trade	Per object
All counties	40 500
	Per object
CAO	60 000
Within the Moscow Ring Road	30 000
Outside the Moscow Ring Road	21 000
Stationary retail facilities with halls up to 50 M2	for M 2
CAO	1,200 for each meter up to 50, 50 rubles for each additional meter
Within the Moscow Ring Road	600 for each meter up to 50, 50 rubles for each additional meter
Outside the Moscow Ring Road	420 for each meter up to 50, 50 rubles for each additional meter
retail markets	for M 2
All counties	50 rubles per meter

Examples of calculating the sales tax for legal entities

You are the owner retail store with an area of ​​80 meters, located in the Central District, the tax rate for the central district is 1,200 rubles per square meter per quarter for premises up to 50 square meters plus 200 rubles per year from each additional meter.

Therefore, for each quarter, starting from the second quarter of 2015, you must deposit 50 * 1200 + (80-50) * 50 = 61,500 rubles into the treasury.

A similar example for a retail facility not in the Central Administrative District, but within the Moscow Ring Road: 50*600+(70-50)*200 = 31,500 rubles.

If you are the owner of a market with an area of ​​1,000 square meters, you will be required to pay 1,000 * 50 = 50,000 rubles per quarter.

Who is exempt from paying sales tax?

Exemption from payment of sales tax is provided at two levels, federal and local.

The following are exempt from federal sales tax:

• Individual entrepreneurs applying the taxation system based on a patent.
• Gas stations
• Legal entities paying UAT

At the local level in Moscow, benefits have:

• Vending machines and vending machines
• Trading facilities (stalls, tents) at weekend fairs and other specialized and local fairs
• Trade facilities in the territory of retail markets (the tax is paid by the owner of the market space)
• Random trade in the territory of various budgetary institutions
• post offices
• Budget organizations
• Trade objects in cinemas, museums, theaters, specialized stalls printing
• Religious organizations in places of worship, buildings and land.

Do I need to pay sales tax to online stores?

If you deliver to customers and you do not have points of sale, then you don’t need to.

Also, the law of the city of Moscow does not stipulate the case of paying a sales tax when goods are released from a warehouse (pick-up points are not considered), and, therefore, it is not necessary to pay a sales tax when selling from a warehouse.

How and where is the tax paid?

First of all, it is necessary to register as a payer of the sales tax with the Federal Tax Service Inspectorate on the territory of which the trading point is located, for real estate.

In the IFTS at the place of registration of the taxpayer in all other cases.

It is necessary to send an application to the tax control authorities before July 7, 2015 for objects already conducting trading activities and within five days from the date of opening for newly formed objects.

The fee is payable to the budget by the 25th day of the first month of the next quarter.

What CCC codes are used to pay sales tax?

What happens if you don't pay the sales tax?

The penalty for tax evasion is 10% of the income received during the non-payment of tax, but not less than 40,000 rubles.

Sales tax is a tax levied on organizations and individual entrepreneurs on common system taxation and "simplified", which are engaged in trade with the use of property (movable or immovable). The sales tax is paid in those municipalities where it is established (now it is only Moscow). This material, which is part of the “Tax Code for Dummies” cycle, is dedicated to Chapter 33 of the Tax Code of the Russian Federation “Trading Duty”. This article explains in simple terms how to calculate and pay sales tax and tax rates. Please note that the articles in this series only provide an overview of taxes; for practical activities it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Where and how is the sales tax introduced

The trading fee is entered according to the following algorithm.

In the federal cities of Moscow, St. Petersburg and Sevastopol, it is enough for the introduction of a sales tax that these cities pass their respective laws. At present, such a law has been adopted only in Moscow (see "").

And in the municipalities of Russia (urban and rural settlements, urban districts, municipal districts) for the introduction of a sales tax, two conditions must be met. First, an appropriate federal law must be adopted, one for all municipalities (clause 4 of the federal law of November 29, 2014 No. 382-FZ). Secondly, the representative body of the municipality must adopt its own separate regulatory legal act (law, decision or resolution) on the sales tax. To date, the mentioned federal law has not yet been adopted. As a result, no sales tax has been introduced in any municipality.

How do general rules and local specifics compare?

The rules for calculating and paying the sales tax are enshrined in Chapter 33 of the Tax Code. The provisions of this chapter are the same for all subjects and municipalities of the Russian Federation, but at the same time, local authorities have the right to establish some features within the framework of general rules.

Thus, a region or municipality can approve its tax rates. "Local" rates may not be uniform, but differentiated, that is, depending on the category of the payer, on the territory, on the type of trade and on the object of trade. At the same time, Chapter 33 of the Tax Code of the Russian Federation establishes the maximum allowable rate, which local authorities are not entitled to exceed. But there is no lower limit. In other words, municipalities can approve a zero rate.

In addition, local authorities are allowed to establish their benefits, as well as the grounds and procedure for their application.

After the sales tax is introduced in a particular municipality, information on the size of tax rates and benefits can be obtained from your tax office.

Who pays the trading fee

Organizations and individual entrepreneurs on a general or simplified taxation system that are engaged in certain types of trade using movable or immovable property in the territory of the municipality where the sales tax has been introduced. Such companies and entrepreneurs are not entitled to voluntarily renounce the status of payer of the trade tax, since its payment is mandatory.

Who does not pay the trading fee

Organizations and individual entrepreneurs who switched to paying a single agricultural tax. In addition, the trade fee is not paid by entrepreneurs who apply the patent system of taxation. If the taxpayer combines several tax regimes, then the exemption from the sales tax applies only to the types of activities transferred to the Unified Agricultural Tax and the patent system. For other types of activities, the sales tax must be paid on a general basis.
Plus, there is a ban on the simultaneous payment of UTII and sales tax. This applies to activities for which the "imputation" has been applied and which are subject to sales tax. For such types of activities, the taxpayer is obliged to stop paying UTII and start paying the sales tax.

What types of trade are subject to trade tax

The sales tax is provided for trade through the objects of a stationary distribution network (with the exception of gas stations), through the objects of a non-stationary distribution network, for trade by dispensing goods from a warehouse and for organizing retail markets.

Trade refers to activities related to retail, small retail and wholesale purchase and sale of goods through retail chains and warehouses. The activity of organizing markets is the work of companies that manage the market. Such activity is regulated by the Federal Law.

Please note: the above types of trade are subject to trade tax only if the company or individual entrepreneur uses any property for sales. It can be both movable and immovable; both own and rented. Such property is called the object of trade.

It is important for sellers to understand whether the premises where the goods are shipped from is considered to be an object of trade. Chapter 33 of the Tax Code of the Russian Federation does not give a direct answer. According to specialists from the Russian Ministry of Finance, everything depends on whether it is possible to determine the area of ​​a retail facility. That is, whether this room is intended for displaying and demonstrating goods, servicing customers, making cash settlements with them and passing customers. If so, then such premises are recognized as an object of trade, and, as a result, sales are subject to sales tax (letter ).

In practice, many questions arise as to what kind of retail and wholesale sales subject to sales tax. It is impossible to draw unambiguous conclusions from the text of Chapter 33 of the Tax Code of the Russian Federation, therefore, payers are guided by the explanations of officials (see table).

What varieties trading activities subject to (not subject to) sales tax

Type of trading activity	Subject / not subject	Officials comment
Realization of collateral by a pawnshop	is not a subject to a tax
Sale of food products by catering enterprises	taxed in case of sale through retail outlets not taxed in case of sale through catering facilities
Sales of products own production	taxed if the sale is carried out through retail facilities not taxed if the sale is carried out bypassing retail facilities
Using the office to conclude sales contracts	not taxed if the office is not equipped for display and demonstration of goods, customer service and cash settlements with them
Sale of related products in the provision of personal services	is not a subject to a tax
E-commerce, in which the goods are delivered by courier	taxed

When and how the trade tax payer must register

The payer is a company or an entrepreneur who has sold goods at least once a quarter using a trading facility in the territory where the sales tax has been introduced. Each payer is required to register as such with the tax office. To do this, it is necessary to submit a notification to the Federal Tax Service Inspectorate in writing or via telecommunication channels using enhanced qualified electronic signature(CEP). This must be done no later than five working days from the start of the activity subject to the fee. The notification should indicate the type of activity and information about the object of trade. The tax authorities, in turn, must send the payer a certificate of registration. Please note that even those taxpayers who are eligible for sales tax exemption must register.

It is also necessary to notify the inspection in the case when the indicators of the object of trade change in the course of work, if this leads to a change in the amount of the fee. The time limit for such notification is five business days from the date of the change.

Upon termination of the activity subject to the sales tax, the payer must also submit a notification to the IFTS. Then the moment of termination of payment of the fee will be the date specified in such notice. If the payer forgets to notify the tax authorities, the fee will have to be paid despite the fact that in fact the object of taxation is no longer there.

In which IFTS the payer of the sales tax must register

It depends on the object of trade. If the seller uses real estate (for example, a store or a kiosk), then it is necessary to register with the Federal Tax Service at the location of this property. If trade is carried out using movable property (for example, a car shop or a tent), then it is necessary to register at the location of the company or at the place of residence of the entrepreneur.

It may happen that in one municipality the payer uses several objects of trade at once. At the same time, they are located in the territories under the jurisdiction of various inspections. In such a situation, it is acceptable to specify all objects in one notification. It must be submitted to the IFTS at the location of the object that is listed first.

How to calculate the amount of the trading fee

Organizations and individual entrepreneurs independently determine the amount of the trade fee once a quarter in relation to each object of trade. This value is equal to the rate multiplied by the actual value physical quantity object of trade.

The rate is approved by the local authorities in rubles per quarter, based on the object of trade or on its area. For example, in Moscow, the rate for delivery and delivery retail is 45,000 rubles. per quarter for one trade object. The rate for organizing retail markets in the capital is 50 rubles. for 1 sq. m. of market area per quarter.

The actual value of a physical quantity is the area of ​​the object in square meters. It is used if the rate is set based on the area of ​​the object of trade. The value of the area can be found from the inventory and title documents for the object.

While approving rates, municipalities must adhere to the limits. In particular, the rate for organizing retail markets cannot exceed 550 rubles. per 1 sq.m. market area. In addition, the rate for a stationary store with a floor area of ​​more than 50 sq. m should be installed on 1 sq. m and cannot exceed the estimated value of a retail patent issued for three months divided by 50.
Finally, the rate for any activity cannot exceed the estimated value of a patent issued for three months.

The minimum allowable value of the rate is not provided for by Chapter 33 of the Tax Code of the Russian Federation. In this regard, municipalities can reduce rates down to zero. For example, in Moscow, a rate equal to zero is approved for the release of goods from a warehouse.

When to pay sales tax

Not later than the 25th day of the month following the expired quarter. Thus, the first quarter payment must be made no later than April 25, the second quarter payment no later than July 25, the third quarter payment no later than October 25, and the fourth quarter payment no later than January 25 of the following year.

How to report sales tax

Sales tax reporting is not provided.

How to take sales tax into account when calculating other taxes

Companies on the general taxation system have the right to deduct from the income tax or advance payment on it the amount of the sales tax, which was transferred from the beginning of the year. But it is possible to reduce not the full amount of income tax, but only its part, which is subject to transfer to the budget reg. In addition, the condition must be met: the municipality in which the sales tax is introduced is part of this region.

Entrepreneurs on the common system can reduce personal income tax by the amount of the sales tax. This rule applies only in a situation where an individual entrepreneur pays a trading fee in the region where he is registered. If an entrepreneur is registered in one subject of the Russian Federation, and pays the sales tax in another, income tax will have to be paid in full.

Taxpayers on the simplified system with the “income” object can deduct from the single tax or advance payment on it the amount of the sales tax that was transferred in the corresponding period. There is a condition here: the municipality in which the sales tax is introduced must be part of the region where the “simplifier” is registered. Moreover, according to the explanations of officials, it is permissible to reduce the single tax by the amount of the trade fee by more than 50 percent (letter from the Ministry of Finance of Russia).

Taxpayers on the simplified tax system with the object "income minus expenses" have the right to include the sales tax in the composition of expenses that reduce the taxable base.

What happens if the sales tax payer is not registered

Employees of the IFTS receive information about trade operations not only from the payers themselves, but also from local authorities. Therefore, even if an organization or individual entrepreneur does not send a notice of registration as a payer of the sales tax, it will still be registered. But in this case, trade will be equated to activities without registration with the tax authority. And this entails tax 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.

The tax authorities themselves will calculate the amount of the sales tax for "irresponsible" payers. They will take data on the object of trade received from local authorities as the basis for calculations. The inspectors will indicate the amount of the fee received in the demand for payment, which they will send to the payer.

At the same time, payers of the sales tax who did not submit a notification in the TS-1 form will be deprived of the right to reduce income tax, personal income tax and a single “simplified” tax on the amount of the sales tax.

Source: BukhOnline.ru

From July 1, 2015, trading fees for small businesses will appear in the Russian Federation. The legislators assigned a new one to the trading fee. This trade tax is local and can be introduced no earlier than July 1, 2015 only in federal cities - in Moscow, St. Petersburg and Sevastopol. In other territories, the authorities will be able to introduce a sales tax only after the adoption of a special federal law.

Trading fee, in fact, is a mandatory payment that must be transferred quarterly for the right to conduct trading activities at the objects of trade. Therefore, if from July 1, 2015 it is introduced, for example, in the city of Moscow, then its payment in this territory will become mandatory. The payers of the sales tax, in this case, will be trade organizations and individual entrepreneurs that apply the general taxation regime or the simplified tax system.

Chapter 33 of the Tax Code of the Russian Federation. Trading fee

The sales tax is established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities and is obligatory to be paid on the territories of these municipalities.

Normative legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedure for their application.

The Federal Tax Service clarified the sales tax

Sales tax payers

Payers of the fee are organizations and individual entrepreneurs engaged in types of entrepreneurial 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 real estate in the territory of this municipality.

Trading fee: is it necessary to pay when trading through a catering facility

If the sale of purchased products is an integral part of catering services, such activities are not subject to sales tax.

Note: Letter of the Ministry of Finance dated 06/05/2019 No. 03-11-11 / 40960

Exempt from sales tax

Individual entrepreneurs on the patent system and taxpayers paying the unified agricultural tax (clause 2). And UTII cannot be applied for those activities in respect of which the payment of a sales tax is established (clause 2.1).

Who must pay the trading fee when carrying out trading activities under an agency agreement

Specialists of the Ministry of Finance of Russia, in a letter dated 18.08.17 No. 03-11-09 / 53070, considered the issue of paying collection for trade in the case when trading activities are carried out within the framework of an agency agreement. Who has to pay the trading fee - the agent or the principal? According to officials, the answer to this question depends on on whose behalf the agent is trading.

If an agent conducts trade using movable and (or) immovable property on behalf of and at the expense of the principal, then the principal is recognized as the payer of the trade fee. If the agent conducts trading activities on his own behalf, but at the expense of the principal, then the agent is recognized as the payer of the trading fee.

Subject to trading fees

The object of taxation of the fee is the use of an object of movable or immovable property for the payer of the fee to carry out the type of entrepreneurial activity in respect of which the fee is established, at least once during a quarter.

For the purposes of the Tax Code of the Russian Federation, the following concepts are used:

• date of occurrence of the object of taxation of the fee - the date of the beginning of the use of the object of trade for the implementation of the type of entrepreneurial activity in respect of which the fee is established;
• date of termination of the object of taxation with the fee - the date of termination of the use of the object of trade for the implementation of the type of entrepreneurial activity in respect of which the fee is established.

Types of business activities for trade collection

Moreover, the law does not specify what kind of goods should be traded by those who fall under the trade tax. It means that trade tax, apparently, will be levied on the trade of any goods.

The fee for small businesses is established by legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in relation to the implementation of trading activities at the objects of trade.

Trading activities include the following types of trading:

• 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;

To become a fee payer, it is enough to use the object of trade at least once a quarter (clause 1). That is, if an individual entrepreneur sells his goods at least once a quarter, for example, at the weekend market, then after that he becomes a payer of the trade fee.

The law does not specify on what right an organization or individual entrepreneur should use the object of trade. It does not matter whether the store or trade pavilion is owned or rented. Again, the fact of trading through a trading facility at least once a quarter is of decisive importance.

Sales fee amount

How much will you need to pay as sales tax? There is no exact answer yet, until the entry into force of the federal law.

Organizations and individual entrepreneurs, as a general rule, will have to calculate the trading fee independently for each object of trade. The formula for the calculation will be:

Trading fee

sales tax rate

the actual value of the physical characteristics of the object of trade

The actual value of the characteristic of the object is, for example, the area of ​​the object of trade. The fee rate is described below.

Changing the characteristics of trade objects

During the quarter, the number of retail facilities or the size of retail space may change. Such a change affects the amount of the sales fee. If the number of objects or their area has increased, when calculating the sales fee, the changes must be taken into account from the beginning of the quarter in which the change occurred. If the quantitative characteristics have decreased, they will reduce the size of the sales tax only from the next quarter. This is stated in the letter of the Federal Tax Service of Russia dated June 26, 2015 No. GD-4-3 / 11229.

Sales tax rates for small businesses 2019

According to the law on trading fees, the rates of the fee are set by regulatory legal acts of municipalities in rubles per quarter, based on the object of trade or on its area.

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.

In order to determine the marginal rates of collection, restrictions on the application of the patent system of taxation for activities in the form of retail trade, established by subparagraph 1 of paragraph 3, are not taken into account.

The rate of the fee established for trade through the objects of a stationary trading network with a trading floor area of ​​​​more than 50 square meters for each trade organization object, as well as for trade carried out by dispensing goods from a warehouse, is set per 1 square meter of the trading floor area and cannot exceed the estimated amount of tax paid in connection with the application of 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 for each trade organization object issued for 3 months, divided by 50.

Maximum sales tax rate, established for the activities of organizing retail markets, cannot exceed 550 rubles per 1 square meter of retail market area. The specified rate is subject to annual indexation for the corresponding calendar year.

The area of ​​the trading floor is determined in accordance with subparagraph 5 of paragraph 3.

Regulatory legal acts of municipalities may establish differentiated duty rates depending on the territory where a particular type of trading activity is carried out, the category of the payer of the fee, the specifics of certain types of trade, as well as the features of the objects of trade. In this case, the fee rate can be reduced down to zero.

So, the law provides for restrictions on maximum rates, which depend on several different indicators:

1. from the cost of a patent for retail(the fee rate cannot exceed the estimated cost of a patent issued for three months);
2. 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);
3. from the shopping area(The tax rate for a stationary store with a hall area of ​​more than 50 sq. m should be set at 1 sq. m and cannot exceed the calculated amount of the “patent” tax for retail trade, issued for three months and divided by 50).

Example of calculating the maximum amount of the trading fee

There is a stationary outlet located in the city of St. Petersburg. The area is 100 sq. m. A retail trade patent for 3 months now costs 30,000 rubles. Therefore, the maximum trading fee for the quarter () will be 60,000 rubles (30,000 rubles / 50 × 100 sq. m.).

So the value of the trade fee is related to the size of the cost of the patent. And this size of the power of cities of federal significance, has the right to increase. Thus, the maximum amount of the trading fee may also increase.

Accounting for trade tax payers

Registration, deregistration of an organization or an individual entrepreneur as a fee payer with a tax authority is carried out on the basis of an appropriate notification of the fee payer submitted by him to the tax authority, or on the basis of information submitted by the authorized body to the tax authority.

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.
Carrying out a type of entrepreneurial activity, in respect of which a small business fee is established, without sending the said notification is equated to the conduct of activities by an organization or an individual entrepreneur without registration with a tax authority.

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 is carried out on the basis of a notification submitted by the payer of the fee, within five days after receipt of the said notification by the tax authority. Within five days from the date of registration, the relevant certificate shall be sent to the payer of the fee.

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 an individual entrepreneur as a payer of the fee is the date when the payer of the fee ceases to carry out the type of activity specified in the notice.

The forms of notifications, as well as the procedure and composition of the information indicated in the notifications, are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

The notice of registration as a payer of the fee for the object of the type of business activity in respect of which the fee is set is a written application or an application drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature, on the calculation of the fee, serving as the basis for the calculation and payment of the fee.

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

1. 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;
2. at the location of the organization (place of residence of an individual entrepreneur) - in other cases.

In the event that several objects of carrying out types of entrepreneurial activity in respect of which the fee is established are located in the same municipality (the federal city of Moscow, St. at the location of the specified object, information about which was received from the payer of the fee, for the first time.

The procedure for calculating and paying sales tax

According to the law, if an individual entrepreneur is registered at the place of registration, and trades and pays the fee in another city (for example, in the city of Sevastopol), then it will not be possible to reduce personal income tax by the amount of the trade fee. Because personal income tax is paid at the place of residence, and not business.

STS income-expenses

Simplifiers with the object "income minus expenses" take into account the amount of the fee paid in expenses.

STS income

Organizations or individual entrepreneurs on a “simplified” basis, in addition to the amounts that are now possible (for example, for insurance premiums: clause 3.1), will have the right to reduce the tax by the amount of the sales tax that was 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).

Organizations on the simplified tax system may have separate divisions (letter of the Ministry of Finance of Russia dated 05/12/14 No. 03-11-06 / 2/22075). And in this case, the single tax is paid by the parent organization. Therefore, if the parent organization is located, for example, not in Moscow, St. Petersburg or Sevastopol, then the right to reduce the tax may not be obtained.

However, if you have several types of activities on the “profitable” simplified tax system, only the amount of retail income tax on which the sales tax is paid can be reduced by the amount of the fee. Therefore, you will have to account for retail income separately.

Sales tax relief

Which trade is not subject to trade tax

Type of trading activity	Subject / not subject	FTS comment
Realization of collateral by a pawnshop	is not a subject to a tax
Sale of food products by catering enterprises	taxed in case of sale through retail outlets not taxed in case of sale through catering facilities	letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09 / 42962
Sales of products of own production	taxed if the sale is carried out through retail facilities not taxed if the sale is carried out bypassing retail facilities	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730
Using the office to conclude sales contracts	not taxed if the office is not equipped for display and demonstration of goods, customer service and cash settlements with them	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730
Sale of related products in the provision of personal services	is not a subject to a tax	letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09 / 42966
E-commerce, in which the goods are delivered by courier	taxed	letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730

Recommended Forms of Notifications for Trade Duty Payers, TS-1, TS-2

The Federal Tax Service has developed the forms, formats and procedure for filling out notices for payers of the trade tax (letter dated 10.06.15 No. GD-4-3 / [email protected]). These notices must be completed by those organizations and individual entrepreneurs who are subject to the payment of the fee.

As you know, the sales tax can be introduced from July 1, 2015 in the cities of federal significance - Moscow, St. Petersburg and Sevastopol. To date .

6. Trade in cinemas, theaters, museums. The exemption is applied if, at the end of the quarter, the share of income from the sale of tickets for showing films in cinemas, for performances and other performances in theaters, as well as from the sale of tickets to museums in the total revenue amounted to at least 50 percent.

7. Trade through non-stationary trade network facilities with a specialization "Print", placed in accordance with the procedure approved by the government of Moscow.

In addition, the following are exempt from sales tax in principle:

1. Autonomous, budgetary and state institutions;

2. Russian Post organizations;

3. Religious organizations - in relation to trade in religious buildings and structures and on land plots related to them.

This procedure is provided for by parts 1 and 2 of Article 3 of the Law of the City of Moscow dated December 17, 2014 No. 62.

In addition, some organizations and entrepreneurs are exempted from paying the trade tax, for which trade is not the main, but an accompanying activity. This benefit can be used if three conditions are met simultaneously.

1. As the main activity in state registration organization or entrepreneur declared the provision of services:

Hairdressers and beauty salons;

Laundry, dry cleaning and dyeing of textile and fur products;

Repair of clothing and textiles for household purposes;

Repair of shoes and other leather goods;

Repair of watches and jewelry;

For the manufacture and repair of metal haberdashery and keys.

2. The premises in which trade is carried out include:

To objects of a stationary trading network that do not have trading floors;

To the objects of a stationary trading network with a hall (halls) with an area of ​​​​less than 100 square meters. m;

To objects of a non-stationary trading network.

3. The area occupied by the equipment intended for the display and demonstration of goods is not more than 10 percent of the total area of ​​the facility used in the main activities.

It should be noted that, explaining the procedure for applying this benefit, the Russian Ministry of Finance draws a broader conclusion. In a letter dated July 27, 2015 No. 03-11-09/42966 (brought to tax inspections letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3 / 13687) states that organizations and entrepreneurs who sell related goods when providing any household services (for example, ritual ones) are not recognized as trade tax payers. The authors of the letter base their position on the provisions of GOST R 53108-2008, according to which the sale of related products is part of the provision of personal services.

Situation: whether it is necessary to pay a sales tax to an organization - a manufacturer of goods that sells its own products through its store?

Answer: yes, it is necessary.

The sales tax is paid by those who actually use the object of trade (movable or immovable) for the sale of goods (Article 411, paragraph 1 of Article 412 of the Tax Code of the Russian Federation).

Unlike the UTII regime, which cannot be applied to retail trade in goods of own production (Article 346.27 of the Tax Code of the Russian Federation), Chapter 33 “Trade Duty” of the Tax Code of the Russian Federation does not contain such restrictions. They are not in the Law of Moscow dated December 17, 2014 No. 62.

Benefits that manufacturers could use when selling their goods are also not provided for by Article 3 of the Law of the City of Moscow dated December 17, 2014 No. 62. Therefore, if the manufacturer of goods sells them through own store, located in Moscow, it is recognized as a trade tax payer by type of activity:

• trade through the objects of a stationary trading network with trading floors (if a trading floor is allocated in the store) (subclause 3, clause 2, article 413 of the Tax Code of the Russian Federation, clause 3, article 2 of the Law of Moscow dated December 17, 2014 No. 62);

• trade through the objects of a stationary trading network without trading floors (if the trading floor in the store is not equipped) (subclause 1, clause 2, article 413 of the Tax Code of the Russian Federation, clause 1, article 2 of the Law of Moscow dated December 17, 2014 No. 62) .

The only exception is made for organizations that are recognized as agricultural producers and apply the ESHN. The sale of agricultural products of own production through a store owned by the organization is not subject to sales tax (clause 2, article 411 of the Tax Code of the Russian Federation).

If own outlet an organization producing goods does not have such an organization as a payer of the sales tax. This is stated in the letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-11-09 / 43208 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3 / 13688).

Situation: Is it necessary to pay a sales tax to a catering organization that sells purchased goods?

A public catering organization is recognized as a payer of sales tax if it conducts trading activities. That is, if he sells purchased goods to take away. If the purchased goods are sold as part of a catering business, sales tax is not payable.

The explanation is this.

A foodservice organization may sell purchased goods to take away, or may sell such goods for consumption on the spot as part of its main activity (food).

Take-away sale - trading activity

Catering establishments are not included in the list of organizations that are engaged in trade as a related activity and are exempt from paying sales tax. This list is closed and includes only:

Since there are no public catering organizations here, when selling purchased takeaway goods, they are not entitled to a benefit and are required to pay a sales tax on a general basis.

Sale for local consumption - an integral part of catering services

But if catering organizations sell purchased goods as part of catering activities, that is, for consumption on the spot, then you do not need to pay a sales tax. Such activity is not recognized as trading.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10 / 40730 and dated July 27, 2015 No. 03-11-09 / 42962 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 5, 2015 No. GD-4-3/13689).

Situation: whether it is necessary to pay a sales tax to a car service, which, along with repair services Vehicle sells individual parts without installation?

Answer: yes, it is necessary.

Hairdressing and beauty salons;

Laundries, dry-cleaners, enterprises for dyeing textile and fur products;

Workshops for the repair of clothing and textiles for household purposes;

Workshops for the repair of shoes and other leather goods;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no car services here. Consequently, they are not entitled to the benefit and are required to pay the sales tax on a general basis.

Situation: Do I need to pay sales tax to the service center cash registers, which, along with its main activity, sells expendable materials, blocks EKLZ, KKT and spare parts for them?

Answer: yes, it is necessary.

There are companies that are exempt from paying sales tax, even if their related activity is trading. This list included:

Hairdressing and beauty salons;

Laundries, dry-cleaners, enterprises for dyeing textile and fur products;

Workshops for the repair of clothing and textiles for household purposes;

Workshops for the repair of shoes and other leather goods;

Watch and jewelry repair shops;

Workshops for the manufacture and repair of metal haberdashery and keys.

As you can see, there are no cash register services here. Consequently, they are not entitled to the benefit and are required to pay the sales tax on a general basis.

Object of taxation

The object of taxation with the trade tax is the fact of using the object of trade (movable or immovable) for the sale of goods (clause 1 of article 412 of the Tax Code of the Russian Federation). Regardless of the volume of sales, quantity and range of goods sold. The obligation to pay sales tax arises even if the trade object (stationary or non-stationary, own or rented) was used to sell goods at least once a quarter.

From the day when the object of trade was used for the first time, the organization or entrepreneur becomes payers of the trade fee and within the next five working days must register as such for tax purposes (clause 2 of article 412, clause 2 of article 416 of the Tax Code of the Russian Federation) . It does not matter how long (how many times) the object of trade was used during the quarter. You will have to pay the sales tax for the entire quarter (Article 415 of the Tax Code of the Russian Federation). Adjustment of the amount of the trading fee depending on the actual duration of trading activity during the quarter is not provided for by law.