Trade fee for office printing services. Trading fee: who pays, how much and when

6. Trade in cinemas, theaters, museums. The benefit applies if, at the end of the quarter, the share of income from the sale of tickets for films in cinemas, plays and other performances in theaters, as well as from the sale of tickets to museums in total income was at least 50 percent.

7. Trade through objects of a non-stationary trading network with the specialization “Print”, located in accordance with the procedure approved by the Moscow government.

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

1. Autonomous, budgetary and government institutions;

2. Organizations of Russian Post;

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

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

In addition, some organizations and entrepreneurs for whom trade is not the main, but a related activity, are exempt from paying the trade tax. This benefit can be used if three conditions are simultaneously met.

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

Hairdressing and beauty salons;

Washing, dry cleaning and dyeing of textiles and fur products;

Repair of clothing and textile products for household use;

Repairing 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 retail chain that do not have trading floors;

To objects of a stationary retail chain with a hall (halls) of less than 100 sq. m;

To objects of a non-stationary trading network.

3. The area occupied by equipment intended for display and display of goods is no more than 10 percent total area object used in the main activity.

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

Situation: do I need to pay trade fee an organization producing goods that sells its own products through its store?

Answer: yes, it is necessary.

The trade 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 own production(Article 346.27 of the Tax Code of the Russian Federation), Chapter 33 “Trade fee” of the Tax Code of the Russian Federation does not contain such restrictions. They are not included in the Law of Moscow dated December 17, 2014 No. 62.

Article 3 of Moscow Law No. 62 of December 17, 2014 also does not provide for benefits that manufacturers could take advantage of when selling their goods. Therefore, if a manufacturer of goods sells them through his own store located in Moscow, he is recognized as a payer of the trade tax by type of activity:

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

• trade through the objects of a stationary retail chain without sales floors (if the sales area 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 Moscow Law of December 17, 2014 No. 62) .

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

If an organization producing goods does not have its own retail outlet, such an organization is not recognized as a payer of the trade tax. This was 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: Do I need to pay a sales tax to a catering organization that sells purchased goods?

A catering organization is recognized as a payer of trade tax if it conducts trading activities. That is, if it sells purchased goods to take away. If purchased goods are sold as part of the provision of catering services, there is no need to pay a sales tax.

The explanation is this.

A catering organization can sell purchased goods for takeaway, or it can sell such goods for consumption on site as part of its main activity (food).

Takeaway sales - trading activities

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

Since there are no catering organizations here, when selling purchased goods for takeaway, they do not have the right to a benefit and are required to pay a sales tax on a general basis.

Sale for local consumption - component catering services

But if catering organizations sell purchased goods as part of catering activities, that is, for consumption on site, then there is no need to pay a sales tax. Such activities are not recognized as trading.

Similar clarifications are contained in 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: Do I need to pay a sales tax to a car service center, which, along with repair services? Vehicle sells individual spare parts without installation?

Answer: yes, it is necessary.

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing enterprises;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

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 trade fee on a general basis.

Situation: Is it necessary to pay a sales tax to a cash register service center that, along with its main activity, sells Consumables, EKLZ, KKT blocks and spare parts for them?

Answer: yes, it is necessary.

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

Hairdressers and beauty salons;

Laundries, dry cleaners, textile and fur dyeing enterprises;

Repair workshops for clothing and textiles for household use;

Shoe and other leather goods repair shops;

Watch and jewelry repair shops;

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

As you can see, there are no services for servicing cash registers here. Consequently, they are not entitled to the benefit and are required to pay the trade fee on a general basis.

Object of taxation

The object of taxation of trade tax is the fact of using an 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 sales volume, quantity and range of goods sold. The obligation to pay a trade tax arises even if the object of trade (stationary or non-stationary, owned 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 a payer of the trade tax 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 trade object was used during the quarter. You will have to pay the trading fee for the entire quarter (Article 415 of the Tax Code of the Russian Federation). Adjustment of the trading fee amount depending on the actual duration trading activities during the quarter is not provided for by law.

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

Who pays

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

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

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

Who doesn't pay

The Tax Code exempts from payment of trade tax:

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

Who needs to do what before July 7, 2015

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

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

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

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

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

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

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

How much and when to pay

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

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

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

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

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

There is no need to report the trade fee.

How to reduce taxes

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

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

How to stop paying trading fees

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

If you conduct trading activities, then it is most likely fashionable to say that your activities are subject to a trading tax, and you are recognized as its payer. The topic of our article today is the general rules for trade tax payers, as well as consideration of individual situations. In the article we will look at who pays the trade tax, what type of activity is taxed and for which regimes the fee is provided.

Who pays the trading fee?

The trade tax is a regional tax, the procedure for its payment is regulated by the legislative acts of local municipalities. Read also the article ⇒ ““. The infographic below discusses the key concepts of trade levy.

General procedure

According to general rule Business entities operating in the field of trade are required to pay the trade tax. Both legal entities and entrepreneurs can be recognized as payers of the fee. The form of business that a company or individual entrepreneur uses does not matter for tax payment.

The main criterion by which a company is recognized as a payer of the fee is its conduct of trading activities in accordance with the list specified in Art. 413 NK. More information about fee payers is in the table below.

Trade fee and tax regimes

The Tax Code provides for conditions under which you can be exempt from paying tax. The criterion for exemption from the fee is the tax regime chosen by the trading company. The table below provides consolidated information on individuals and organizations exempt from tax obligations.

If you use imputation, then the situation with the trading fee is the opposite for you: this mode is not compatible with the trading fee. If you have several types of activities, including trading, then you can use UTII only for those transactions that are not subject to trade tax. Let us emphasize that in in this case Separate accounting is provided for UTII operations and trading activities. If you are engaged exclusively in trading, then you do not have the right to use “imputation”.

Commission trading

Quite often, trading companies sell goods not independently, but through an intermediary. In this regard, the relevant question is who pays the fee in the case when the goods are sold not by the owner, but by a commission agent through his own chain of stores. The payer of the fee in this situation is an intermediary.

Let's analyze the situation in detail. In this case, there are a number of factors at play:

• Firstly, the payer of the fee is the person (individual or legal) who actually uses the retail space for sale;
• Secondly, it is the intermediary who enters into contracts with buyers (or sells goods to the public), receives money from them, draws up documents on his behalf (for example, an invoice if the buyer is a VAT payer);
• Thirdly, the transfer of goods from the owner (principal) to the intermediary is not a trade transaction: the intermediary receives money for the goods not from the owner, but from the buyers, while the ownership of the product remains with the person who transferred the goods for sale.

In connection with the above, the obligation to pay the fee rests with the intermediary, and not with the owner of the goods.

Online store

Selling goods through online platforms is one of the most popular and fastest-growing areas of trade. Do you need to pay a sales tax if you sell goods online?

On the one hand, online sales are not a trading activity, which is general procedure subject to a fee. This can be explained very simply: online stores do not have sales outlets (stationary, mobile, etc.), and it is by this principle that the payers of the fee are determined. In other words, the fee must be paid to those who sell goods in a store, on the market, or in a retail manner. At the same time, online platforms offer the client a different purchasing scheme: the choice of goods is carried out on the website, delivery is by mail, courier or pickup, payment is made in advance through bank card or upon receipt (courier). Because trading platform is missing, then the online store does not have to pay the fee.

But there is another side to the issue. In some regions, sellers of goods through a warehouse are also recognized as tax payers. Online trading can be equated to this type of sales. If the municipal authorities of your region decide to recognize the collection of sellers from the warehouse as payers, then the activities of the online store are recognized as taxable.

Trade in rented premises

In the vast majority of cases, the sale of goods is carried out through retail outlets, the premises of which are rented and not owned. There are a number of reasons for this:

• Firstly, a trading company independently chooses a location for a store based on consumer attractiveness;
• Secondly, there is no need for capital investments in the purchase of real estate;
• Thirdly, The relationship between the tenant and the owner of the premises can be formalized on a short-term basis. This will allow you to quickly close (change the location of the outlet) in case of low consumer demand.

The question arises: who is the payer of the fee - the landlord on whose premises trading activities are carried out, or the trading entity directly.

The tenant who conducts trading activities must pay the fee. This conclusion comes from general rule: the fee is paid by the one who actually uses the point of sale (the object of peddling trade).

Peculiarities of paying trade tax in Moscow and St. Petersburg

Since the trade tax is regional, local authorities have the right to establish the procedure for its payment.

First, let's look at the situation in the capital. Firstly, the Moscow authorities did not include trading activities from a warehouse in the list of taxable activities. That is, if you do not have a special retail outlet or sell products via the Internet, then you do not need to pay a fee. There are also a number of tax benefits in Moscow, more details about which are in the table below.

Also, religious organizations and budgetary institutions do not need to pay fees in Moscow.

Example No. 1.

IP Soloviev G.L. rents a kiosk in the premises of the Slava cinema, where he sells souvenirs.

In the 3rd quarter of 2016, the total income of the Slava cinema was 841,420 rubles, including:

• from ticket sales – 789,710 rubles;
• from services for booking and organizing ticket delivery – 51,710 rubles.

The share of income from ticket sales was:

RUR 789,710 / 841.420 rub. = 0.94 or 94%.

Since the share of ticket sales (94%) is more than 50%, Soloviev is exempt from paying the sales tax.

As for St. Petersburg, in 2016 this fee was not entered. St. Petersburg, as a city of federal significance, has the right to independently decide on the introduction of a trade tax in the territory of the city and region. As of 2016, the moratorium on collection in St. Petersburg has been extended. That is, firms and individual entrepreneurs conducting trading activities in the city do not have tax obligations to pay the fee.

Question and answer about paying the trade fee

Question: JSC Beloshveyka is engaged in the production women's clothing. In March 2016 in sewing workshop No. 3 produced 142 units of products, which were sold through the New Style store. The retail outlet is also the property of Beloshveyka JSC. Does the company have to pay a trading fee?

Answer: As a general rule, those who use a retail outlet to sell products must pay the fee. The fact of production of the goods in this case does not matter. Since “Beloshveyka” uses the store to sell clothes, it is recognized as the payer of the fee.

Question : IP Sidorchuk N.R. is engaged in the sale of take-out food products at the Pridorozhnoye cafe. Should Sidorchuk pay a trading fee?

Answer : The sale of takeaway food products is a trading activity and is therefore subject to a levy. That is, Sidorchuk is recognized as the payer of the fee. Sidorchuk could have received a tax benefit if he sold the products locally. In this case, the sale of goods is part of the cafe’s services, so there is no need to pay a fee.

Question : IP Petukhov K.N. operates in the field of hairdressing services (beauty salon “Galatea”). The Galatea salon has a coffee vending machine. Is Petukhov required to pay a fee from trading activities?

Trade fee - a new tax payment introduced in 2015. Its rules are determined not only by the Tax Code, but also by the laws of the subjects Russian Federation. Let's look at the specifics of paying this fee.

Payers of trade tax under the Tax Code of the Russian Federation: who are they?

TO trade tax payers Ch. 33 of the Tax Code of the Russian Federation, dedicated to this payment, includes legal entities and individual entrepreneurs engaged in trading at retail facilities, excluding individual entrepreneurs working on a patent and persons using the Unified Agricultural Tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation). If a trade tax has been introduced in the region, then the application of UTII to trade activities falling under the trade tax is impossible.

Activities carried out at the following facilities are considered trading (Article 413 of the Tax Code of the Russian Federation):

• a stationary network, regardless of whether it has trading floors;
• non-stationary network;
• warehouse type;
• retail markets in connection with their creation and management of their operation.

The basis for calculating the tax is the type or area of ​​the trade facility. Depending on the nature and size of the object, the Tax Code of the Russian Federation defines the specific rates of this fee (Article 415 of the Tax Code of the Russian Federation).

However, the rules contained in the Tax Code of the Russian Federation only determine common features this payment, and the specific procedure for application (including the amount of rates and the range of tax benefits) is established by the constituent entities of the Russian Federation, in which this fee is introduced by the relevant legislative act (Article 410 of the Tax Code of the Russian Federation). Therefore, finding out who pays the trade tax in a specific region, you need to find out:

• Has this subject of the Russian Federation adopted a law on trade fee.
• To which circle of persons does the law of the region require payment of the fee?

What budget does the payment of the trade fee include?

Trade fee— local level tax (Clause 3, Article 15 of the Tax Code of the Russian Federation), in establishing the specifics of its calculation, the most important role is assigned to local authorities. They have the right to determine:

• Breakdown of taxpayers and trade objects into categories.
• Features of taxation depending on the type of trading activity and the place of its implementation.
• Your own system of rates, without going beyond the upper limits established by the Tax Code of the Russian Federation, while having the opportunity not to set a rate at all (in fact, to exempt the object from taxation).

They are also responsible for appointing a body that must collect information about taxable objects and provide this information to the Federal Tax Service (Article 418 of the Tax Code of the Russian Federation).

That is, all powers to control the correctness of calculation and payment of this tax rest with local authorities. And the answer to the question is where to pay trade tax, is obvious: to the local budget.

An individual entrepreneur has the right to reduce the accrued personal income tax by the amount of the sales tax. But what to do if the amount of the collection turned out to be more than the personal income tax? About this - in the article.

Where should the trading tax be calculated from July 1, 2015?

Introduction trade tax became possible from July 1, 2015 (Clause 4, Article 4 of the Law “On Amendments to the Tax Code of the Russian Federation” dated November 29, 2014 No. 382-FZ). Required condition The appearance of this tax in the region is the adoption of the corresponding law.

By this date, such a document was adopted by the only subject of the Russian Federation - Moscow (Moscow City Law “On Trade Fees” dated December 17, 2014 No. 62). The remaining constituent entities of the Russian Federation planned to introduce trade tax no earlier than 2016. However, in 2016, not a single region of the country joined Moscow.

The Moscow Law determined the circle of taxpayers and the list of taxable objects in detail given in the Tax Code of the Russian Federation, without establishing a rate for trade carried out directly from warehouses (Article 2 of the Moscow Law), which exempted this activity from taxation.

The Moscow law provides for a number of benefits in the form of tax exemption:

• Legal entities and individual entrepreneurs engaged in retail trade using vending machines, sales at fairs and in retail markets, peddling in premises managed by autonomous, budgetary or government institutions.
• Legal entities belonging to autonomous, budgetary or government institutions, as well as federal postal organizations.

The Moscow Law “On Amendments to the Laws of Moscow” dated June 24, 2015 No. 29, the original text of the law dated December 17, 2014 No. 62, is supplemented with benefits introduced for the period until 2021:

• The types of tax-exempt activities include trade on the territory of the agricultural cluster, sales in the premises of cinemas, theaters, museums, planetariums, circuses (provided that the income from the main activities of these institutions exceeds half of all receipts), non-stationary trade in printed products.
• Religious organizations engaged in trade on the territory of the relevant religious institutions have been added to the list of legal entities exempt from the fee.

Additionally, by law dated June 24, 2015 No. 29, without limiting the validity period, benefits are exempted from paying the fee for legal entities and individual entrepreneurs providing domestic services(including services of hairdressing salons, beauty salons, laundries, dry cleaners, clothing repair shops, metal goods) provided that the trade facility occupies an area of ​​no more than 100 square meters. m. and of this area no more than 10% is allocated for display of goods.

Taxpayers are registered by independently applying to the Federal Tax Service or on the basis of information provided by the Department of Economic Policy and Development of Moscow, which serves as the body authorized for this purpose (letters of the Ministry of Finance of the Russian Federation dated April 8, 2015 No. 03-11-06/19790 and dated March 27 .2015 No. 03-11-06/16906).

NOTE! If the taxpayer fails to register, he or she will face a fine equal to 10% of the amount of income from the retail facility, but not less than 40,000 rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). On officials organizations may be subject to an administrative fine in the amount of 2,000 to 3,000 rubles. (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Read about the additional benefits introduced in Moscow since 2017. .

How to pay the trading fee in 2016-2017?

Trade fee - quarterly tax paid by the taxpayer no later than the 25th day of the month that follows the reporting period (clause 2 of Article 417 of the Tax Code of the Russian Federation). If the taxpayer has not registered, but according to the information received by the Federal Tax Service from the authorized body, he has an object of taxation, then tax authority within no later than 30 days from the date of receipt of information about the availability of the object, it will send the taxpayer a request for payment, in which the amount of tax will be calculated according to the data available to the Federal Tax Service. A similar procedure will be followed if it is revealed that information about the object of taxation provided by the taxpayer to the Federal Tax Service when registering as a payer of this fee is unreliable (clause 3 of Article 417 of the Tax Code of the Russian Federation).

What to do if you didn’t have to register, but you submitted a notification to the Federal Tax Service, read the article .

The choice of the place where the fee is paid depends on the place of registration (letter of the Federal Tax Service of the Russian Federation dated June 26, 2015 No. GD-4-3/11229@):

• The property where trade is carried out. For this situation in payment document provide the OKTMO code corresponding to the place of registration as a fee payer.
• Legal entity or individual entrepreneur paying the fee. The OKTMO code for such a case must correspond to the place of trade.

Payment order by trade tax is completed in the usual manner for tax payments using a standard set of details. The BCC is indicated as follows:

• for tax - 182 1 05 05010 02 1000 110;
• for penalties - 182 1 05 05010 02 2100 110;
• for a fine - 182 1 05 05010 02 3000 110.

A sample of filling out a payment document for this tax can be seen in the material .

Results

Preparation of payment documents for payment trade tax is not difficult. Payment deadlines must be observed and fee calculations must be made based on reliable data.

The question that worries all owners of online stores is whether or not an online store pays the trade tax, which is due on July 1 in Moscow. Stasya Solovey, marketer of the online store NevenRu, shares the answer she received in the ConsultantPlus reference and legal system.

Question: The organization is engaged in retail trade of goods through an online store. The scheme of work is as follows: the organization accepts orders for the purchase of goods via the Internet, and couriers deliver the goods to customers. Delivery is carried out only within Moscow. The organization's office is also located in Moscow. The goods sold are stored in a warehouse in Moscow. At the same time, buyers do not have access to the office or warehouse. Can such an organization be recognized as a payer of the trade tax (if it is introduced in Moscow from July 1, 2015)?

Answer: In the presented circumstances, the organization carrying out retail sales goods through an online store, in our opinion, is not a payer of the trade tax, in particular, due to the following circumstances:

• Internet commerce is not included in the list of types of commerce that are subject to sales tax;
• the organization does not use trade objects (movable or immovable property) to carry out trading activities;
• the transfer of goods to customers through couriers cannot be regarded as a release of goods from the warehouse.

Rationale: In accordance with Art. 410 of the Tax Code of the Russian Federation (as amended by Federal Law dated November 29, 2014 N 382-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”) in the federal cities of Moscow, St. Petersburg and Sevastopol, the trade tax is established by the Tax Code of the Russian Federation and laws of the specified subjects of the Russian Federation, comes into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the laws of the specified subjects of the Russian Federation and is obligatory for payment in the territories of these subjects.

According to Art. 1 of the Law of Moscow dated December 17, 2014 N 62 “On Trade Fee”, from July 1, 2015, a trade fee was established in the territory of Moscow in accordance with the Tax Code of the Russian Federation.

Payers of the trade tax may be organizations carrying out trading activities on the territory of Moscow using movable and (or) immovable property (clause 1 of Article 411 of the Tax Code of the Russian Federation).
Trading for the purpose of paying trade tax means, in particular, retail goods (clause 2, clause 4, article 413 of the Tax Code of the Russian Federation).

In this case, the object of taxation is the use of an object of movable or immovable property for the payer to carry out a fee of the type entrepreneurial activity, in respect of which a fee is established, at least once during the quarter (clause 1 of Article 412 of the Tax Code of the Russian Federation).

In particular, the following types of trade are classified as trading activities (clause 2 of Article 413 of the Tax Code of the Russian Federation):

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

As you can see, trading through online stores is not directly classified as a type of trade that may be subject to a trade tax. At the same time, from clause 2 of Art. 413 of the Tax Code of the Russian Federation it follows that trading activities include trade carried out by releasing goods from a warehouse.

The legislation of the Russian Federation does not directly explain what exactly should be understood by the release of goods from the warehouse. However, in our opinion, this can be understood as an action as a result of which the buyer receives the goods directly from the warehouse. This is possible, for example, when a goods delivery point is organized at the warehouse.

However, from the situation under consideration it follows that buyers do not have any access to the warehouse or delivery point at all, and the goods are delivered to them exclusively by courier. Such trade, in our opinion, cannot be regarded as a release of goods from the warehouse.

It should also be taken into account that Moscow Law No. 62 does not establish a trade tax rate for trade carried out by releasing goods from a warehouse. Consequently, when trading through a warehouse located in Moscow, no sales tax is charged.

It also follows from the situation that the organization does not use any retail facilities (movable or immovable property, clause 1 of Article 412 of the Tax Code of the Russian Federation) for trade, since goods are delivered to customers by couriers (and the warehouse and office, which are located in Moscow, are not used for trade, and buyers do not have access to them).

Under such conditions, we come to the conclusion that an organization engaged in the retail sale of goods through an online store will not be a payer of the trade tax. The fact that delivery of goods is carried out by couriers exclusively in Moscow, in our opinion, has no legal significance in this situation.

D.I.Shofman