Trade fee sale from warehouse. Trading fee: who pays, how much and when

A trade tax will be introduced in the capital from July 1, 2015. Let's consider who will pay the trade tax from 2015, the types of activities covered by payment, the procedure for registering and deregistering the payer, the frequency of payment and the extent of responsibility for failure to register. We also draw your attention to the fact that carrying out activities that fall under the application of the fee and not notifying the Federal Tax Service in in the prescribed manner is equivalent to work without registration.

The payers of the trade tax are individual entrepreneurs and organizations carrying out trading activities in the territories of municipalities (Federal Cities), in respect of which the laws of the cities of Moscow, Sevastopol and St. Petersburg established this fee according to the legal acts introduced by them. Moreover, such activities are carried out using real estate and (or) movable property (Tax Code of the Russian Federation, Art. 411, clause 1).

Payers will include categories of companies and entrepreneurs whose type of trade is provided for by the relevant law. So let’s say, in the case of sales from warehouses, the trade tax will not be paid, since it does not fall under the terms of the law - such a business is not registered there.

The amount of the trade fee will be differentiated and will depend on the area of ​​the object and its location. So let’s say the amount of fees paid by a store in the Central Administrative District will exceed the amount of fees in other areas of old Moscow, and approximately 3 times more than in the newly annexed territories.

Organizations falling under the terms of application of the trade tax must register with the Federal Tax Service inclusively before July 7, 2015 as a payer and receive a certificate (Tax Code of the Russian Federation, Article 416, paragraph 2). After the law comes into force, all newly organized companies or those who began to conduct activities falling under the conditions for applying the fee must register within 5 days from the start of such activities.

Payment of the fee will be made quarterly on time - no later than the 25th day of the month following the end of the tax period. Accordingly, the first payment must be made up to and including October 25, 2015.

Types of activities subject to payment of trade tax in Moscow

The application of the fee applies to organizations and individual entrepreneurs engaged in trading activities, which include the following types:

• Carrying out trade through a stationary retail network that does not have trading floors (with the exception of gas stations).
• Carrying out trade through non-stationary network objects.
• Trade through trading floors of a stationary network.

The organization of retail markets is equivalent to trading activities. Also, the type of trade does not matter; everyone is subject to payment: retail, wholesale and small wholesale.

The object of trade is understood as premises, structures, buildings, retail outlets, stationary and non-stationary objects used to carry out activities subject to payment of the fee.

Trade is understood as a type of activity that is associated with retail trade, small wholesale and wholesale carried out through stationary and non-stationary network facilities, including through a warehouse.

Who is exempt from paying the fee

Payers are exempt from paying the trade tax if they apply special tax regimes of the Unified Agricultural Tax or PSN for this type of activity (Tax Code of the Russian Federation, Art. 411, clause 2). And also gas stations.

In addition, for certain categories of taxpayers on the basis of the Tax Code of the Russian Federation, Article 410, paragraph 3, benefits can be established at the municipal level (based on laws issued by the Federal city).

Please note that according to the tax, trade that is carried out by releasing goods from the warehouse does not fall under the application of the tax.

In accordance with Law 62 of Moscow, the following taxpayers are exempt from paying the trade tax:

• Carrying out retail trade using automatic machines (trading and vending).
• Carrying out trade at fairs organized on weekends, as well as at regional and specialized fairs.
• Carrying out trade in the territory of retail markets through non-stationary and stationary trading network facilities.
• Carrying out peddling trade in buildings, premises, structures that are located in operational management state, budgetary and autonomous institutions.

The following institutions are exempt:

• Postal service.
• Budgetary, autonomous and government institutions.

Reduction of taxes by the amount of the fee paid

At the end of the year, taxpayers have the right to reduce the accrued amount for the following types of taxes (Tax Code of the Russian Federation, Article 286, clause 10, Article 346.21, clause 8):

• Income tax (regional part).
• Simplification, calculated according to the tax object “income”.

As for the simplified tax system under the “income minus expenses” system, there is no direct rule for it. However, the list of expenses by which the tax can be reduced includes expenses for fees paid in accordance with the legislation on taxes and fees (Tax Code of the Russian Federation, Art. 346.16, clause 1, clause 22).

Important! The Ministry of Finance provided clarification on the definition of retail space in the event that the amount of sales tax depends on it. According to the proposal of officials, it should be determined based on the Tax Code on the patent system.

If you conduct trading activities, then it is most likely fashionable to say that your activities are subject to trade 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 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 by 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 outlet (distribution facility).

Features 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 the delivery of tickets – 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, this fee was not introduced in 2016. St. Petersburg, as a city of federal significance, has the right to independently decide on the introduction of a trade tax on 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?

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 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 the 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.

Our organization carries out wholesale trade in rolled metal products from a warehouse (rented fenced area) located in the South-Western Administrative District of Moscow. The office is registered in the Central Administrative District (CAO). Are we payers of trade tax?

No, you are not. A trade fee has not been established in relation to such type of activity as “Trade carried out by releasing goods from a warehouse” in Moscow. In this case, a warehouse is a building (structure, structure) or parts thereof intended for storing goods, which does not provide access to it for buyers and does not have equipment for displaying and demonstrating goods, as well as for making cash payments to buyers.

Is the activity subject to trade tax? public organization, which publishes a magazine and sells it by selling it from a warehouse or sending it to the buyer by mail? A similar situation: the same organization published books, sells them from a warehouse, or sends them to the buyer by express mail. Is the organization subject to the trade tax in this case?

No, in this case you do not need to pay a trading fee.

As already noted, the rate of trade tax in relation to trade from a warehouse is not established by the Law of Moscow dated December 17, 2014 No. 62 “On Trade Tax”. Therefore, when implementing specified type activities, the organization is not a payer of the trade tax. Let us remind you that the warehouse should not have special equipment, intended and used for displaying, demonstrating goods, servicing customers and making cash payments to customers when selling goods.

Delivery of goods to the buyer by mail is a service, not a trading activity, and therefore is also not subject to trade tax.

It does not matter whether the organization sells goods own production or products of other companies.

An organization that has its own transport has entered into agreements for the sale and purchase of construction sand. We buy and sell sand by machines. Is this a delivery trade? Do we need to pay a trade tax in Moscow if the organization is registered in the city, and purchases and sales are carried out in Moscow and other regions?

In this case, there is no need to pay a trading fee. Payers are organizations and individual entrepreneurs who carry out business activities that involve payment of trade taxes in the territory of Moscow, using movable and (or) immovable property here.

The use of movable property in the Moscow region is not subject to trade tax.

Is a cafe registered in Moscow at its location the payer of the trade tax? This cafe has a display case with dishes for sale, i.e. there is a demonstration of the product. OKVED for this organization is 55.30 - activities of restaurants and cafes.

No is not. Services Catering are not recognized as trading activities; Chapter 33 “Trade Duty” of the Tax Code of the Russian Federation does not apply to them; accordingly, they are not subject to trade tax.

However, it is important to note that if the sale of products (including those produced by ourselves) is carried out outside the provision of public catering services, and at the same time an object of movable or immovable property that has the characteristics of a commercial facility is used, then it is subject to a trade tax.

Our LLC is on the General Taxation System. Main activity - wholesale lamps, furniture, additional - retail trade in lamps, paints, furniture, retail trade via the Internet (there is an online store). We work mainly with legal entities. Cash register No. Do we have the right to accept payment for goods to a bank account from individuals(selling through an online store) without paying a sales fee? We do not have our own warehouse. We did not submit an application for registration under the trade tax.

Let us remind you that payers of the trade tax are organizations and individual entrepreneurs carrying out types of business on the territory of Moscow. entrepreneurial activity, in respect of which a trade fee has been established, using objects of movable and (or) immovable property (object of trade) on the territory of Moscow and when establishing a rate in relation to the specified type of activity.

If an organization is engaged in trade in Moscow (including using tools such as taking orders by phone, by e-mail or through an online store, providing delivery services by courier, mail, transport) and does not use the facilities for trading, then she does not pay the trade fee. The payment is not charged even if the organization has a warehouse that is closed to customers and is not equipped with equipment for displaying goods and making cash payments to customers.

Organization on common system taxation opened separate division in Moscow and ships goods from a cold warehouse wholesale and retail. On the territory of the warehouse there is a booth for personnel measuring 5 square meters. m, equipped with cash register equipment, where cash and non-cash payments are made to customers. Does the organization need to pay a trading fee?

Law of Moscow dated December 17, 2014 No. 62 “On Trade Fee” does not establish the rate of trade fee for trade carried out by releasing goods from a warehouse.

Thus, such type of activity as trade carried out by releasing goods from a warehouse is not subject to trade tax in Moscow. Important condition: the warehouse should not have the characteristics of a retail facility, in particular, it should not be equipped with equipment designed and used for displaying, demonstrating goods, servicing customers and conducting cash settlements with customers when selling goods).

It should be noted that the form of payment (cash or non-cash payment) does not have a decisive significance within the framework of taxation of trade taxes.

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

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

Payers of the trade tax are organizations engaged in trade and individual entrepreneurs who apply both general and simplified taxation regimes.

Individual entrepreneurs in the patent system, as well as taxpayers paying the unified agricultural tax, are exempt from paying trade taxes (clause 2 of Article 411 of the Tax Code of the Russian Federation).

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

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

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

In subparagraph 2 of paragraph 4 of Article 413 of the Tax Code of the Russian Federation it is given following definition trade:

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

The object of taxation of trade tax is understood as:

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

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

The levy period is a quarter.

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

• set different rates for different areas of the city and for different retail facilities;
• reduce the collection rate to zero.

In this case, the collection rate cannot exceed the estimated amount of tax payable in the relevant municipality in connection with the application of the patent taxation system based on a patent for the relevant type of activity, issued for 3 months.

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

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

Article 2 establishes the following rates of trade tax:

Article 3 establishes trade tax benefits:

1. The use of movable or immovable property for the following types of trade activities is exempt from taxation of trade taxes:

1) retail trade carried out using vending machines;

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

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

4) retail retail trade carried out in buildings, structures, premises under the operational management of autonomous, budgetary and government institutions.

2. The following are exempt from paying the trade tax:

1) organization of federal postal services;

2) autonomous, budgetary and government institutions.

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

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

The notification shall indicate the object of the levy (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 (quantity and (or) area) of the object of trade necessary to determine the amount of the fee.
The payer of the fee for small businesses submits a corresponding notification no later than five days from the date of occurrence of the subject of the fee.

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

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

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

• at the location of the immovable property - if the business activity in respect of which the fee is established is carried out using the immovable property;
• at the location of the organization (place of residence of the individual entrepreneur) - in other cases.

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

Organizations or individual entrepreneurs using the simplified taxation system have the right to reduce the tax by the amount of the trade fee 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 trade tax was introduced (clause 8 of Article 346.21 of the Tax Code of the Russian Federation).

Organizations on the general taxation system have the right to reduce income tax (advance payments) by the trade fee that was actually paid from the beginning of the tax period until the date of payment of the tax. But provided that the income tax is paid to the budget of the city in which the trade tax was introduced (clause 10 of Article 286 of the Tax Code of the Russian Federation).

UTII cannot be applied to those types of activities for which a trade tax has been established.

Patent cost various types activities can be seen .

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

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

Question:
Do I need to pay a trade tax in next situation. The company is engaged in wholesale trade in Moscow. Product samples are presented in the exhibition hall. Money is accepted at the company's office or transferred to its bank account. Documents (TORG-12 and invoices) are issued there (in the office). The goods are released (shipped) from a warehouse located in the Moscow region.

Answer:
Let me remind you that payers of the trade tax are organizations and individual entrepreneurs carrying out business activities on the territory of the federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 of Article 411 of the Tax Code of the Russian Federation).

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

Paragraph 7 of Article 416 of the Tax Code of the Russian Federation establishes that the registration of an organization as a taxpayer of trade tax occurs, among other things, at the location of the real estate property.

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

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

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

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

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

Thus, if an organization has not deregistered as a payer of a trade tax, it is not exempt from paying this fee.

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

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

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

In this case, the trading object was used in the second quarter. This means that the trading fee must be paid for the second quarter.

It should be borne in mind that in case of failure to submit a notice of deregistration (clause 4 of Article 416 of the Tax Code of the Russian Federation), the taxpayer will have to pay a trading fee for the third quarter.

4. When reducing the single “simplified” tax by the amount of the trade fee, the 50 percent limitation does not apply

Question:
Do we understand correctly that the single tax when applying the simplified tax system can be reduced by the amount of the trade fee only in the quarter in which the trade fee was paid? Is there a 50 percent limitation when reducing tax under the simplified tax system (object “income”) by the amount of paid trade tax?

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

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

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

Question:
Due to ambiguity in the definition of the subject of the trade tax, the organization decided to voluntarily pay the trade fee from the rented office. Is it possible to reduce the single tax when applying the simplified tax system for a voluntarily paid trade tax?

Answer:
If a type of business activity is carried out that is subject to a trade tax on the territory of the federal cities of Moscow, St. Petersburg and Sevastopol, the taxpayer has the right to reduce the amount of tax under the simplified tax system by the amount of the trade tax actually paid. This provision is enshrined in paragraph 8 of Article 346.21 of the Tax Code of the Russian Federation.

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

6. Online trading is not subject to Chapter 33 “Trade Fee” of the Tax Code of the Russian Federation

Question:
Organization rents office space, in which employees accept orders received via the Internet and by telephone. Ordered goods from the organization's warehouse are delivered to customers by a third-party transport company. Is the organization required to pay a trade tax? What is subject to trade tax - an office or a warehouse? Trade is not carried out directly from the warehouse.

Answer:
The trade fee is established in relation to the implementation of trading activities at trading facilities (clause 1 of Article 413 of the Tax Code of the Russian Federation). In this case, trading activities include the following types of trade:

Trade through stationary retail chain facilities that do not have sales floors;

Trade through stationary retail chain facilities with trading floors;

Trade through objects of a non-stationary trading network;

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

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

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

7. Where to transfer the trade tax if the company is registered with one Federal Tax Service Inspectorate, and the warehouse from which goods are sold is located on the territory of another Federal Tax Service Inspectorate

Question:
An organization on the simplified tax system (object “income minus expenses”) is registered on the territory of Federal Tax Service Inspectorate No. 24 in Moscow. Trade is carried out by releasing goods from a warehouse through a separate division on the territory of the Novomoskovsk district of Moscow (51 tax authorities). Where to submit a notice of payment of the trade fee, where to transfer the trade fee and how to reduce the tax on the trade fee under the simplified tax system? total area warehouse 800 sq. meters. How to determine the amount of the trading fee?

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

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

As for the trade tax rates, they are established by the laws of the federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 of Article 415 of the Tax Code of the Russian Federation). The rate of trade tax on trade by releasing goods from the warehouse is determined per 1 sq. meter of retail space. However, it cannot exceed the estimated amount of tax under the patent system of taxation based on a patent for retail trade carried out through a stationary retail chain with a sales floor area of ​​no more than 50 square meters. meters for each trade object, issued for three months, divided by 50. This is stated in paragraph 3 of Article 415 of the Tax Code of the Russian Federation.

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

Question:
A company using the simplified tax system (object “income minus expenses”) provides services for refilling cartridges and also sells cartridges. Two people work. The company rents a room of 20 square meters in a residential building. meters (in 7 sq. meters cartridges are refilled), the rest of the room is an office (shelves with cartridges are also located there). The turnover is low. The company pays a minimum tax for the year of 1% of the amount (approximately 20,000 rubles). There is no money to pay the trading fee (23,500 rubles per quarter). Are there any benefits for paying the trade tax in such a situation?

Answer:
The legislative bodies of the federal cities of Moscow, St. Petersburg and Sevastopol are given the right to establish differentiated trade tax rates depending on the territory of a specific type of trading activity, the category of tax payers, and the specifics of the implementation individual species trade, as well as the characteristics of trade objects. In this case, the fee rate can be reduced to zero (clause 6 of Article 415 of the Tax Code of the Russian Federation).

In this regard, on the issue of optimizing the tax burden on trade fees, you should contact the legislative bodies of the specified constituent entities of the Russian Federation.

9. You can register as a payer of trade tax at the location of the office if this premises is used for the sale of goods to customers

Question:
The organization of wholesale and retail trade is registered in the Unified State Register of Legal Entities at the place of office rental. The company does not have a warehouse (owned or leased). Should an organization submit a notice of payment of the trade tax, indicating the rented office as the subject of the trade tax?

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

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

Therefore, an organization can submit a notification of registration as a payer of trade tax from a stationary retail chain facility (office) only if the office premises are used directly for the sale of goods to customers.

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

Question:
Should a trading organization that has no premises other than the location of its sole executive body(indicated in the Unified State Register of Legal Entities), pay a trade fee?

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