I am an individual entrepreneur, I worked in trade until the end of March. For the first quarter, I paid the trading fee and on April 14 submitted a notice of termination of activity to the Federal Tax Service. But in the inspectorate they tell me that I am obliged to pay the sales tax for the second quarter as well, but I have less than a month to use it. Can I pay only for the time until I closed?

Unfortunately no. You will have to pay sales tax for the entire quarter, regardless of how long you have been involved in the business that is subject to sales tax.

Not so long ago, the Ministry of Finance considered a similar situation on the recalculation of the sales tax overpaid by the entrepreneur (in her opinion). The department indicated that the possibility of recalculating the amount of the fee based on the actual time of use of the trading facility is not provided for by law (letter of the Ministry of Finance dated March 3, 2016 No. 03-11-13 / 12306).

If the object of taxation of the sales tax is not used or the entrepreneur has been deregistered, but at the same time during the quarter he used the trading object in entrepreneurial activity(even once), then he is obliged to pay the sales tax for the entire quarter.

The sales tax is set in relation to trading activities at the points of sale. At the same time, the use of an object of movable or immovable property for the implementation of entrepreneurial activities in respect of which the fee is established, at least once during a quarter (clauses 1 and 2 of article 413 of the Tax Code of the Russian Federation) is recognized as an object of taxation with a fee (an object of trade). The recalculation of the amount of the trade fee based on the time of the actual implementation of entrepreneurial activities through the object of trade during the tax period (quarter) is not provided for by the legislation.

Recall that the payment of the fee is made no later than the 25th day of the month following the taxation period (quarter) (Article 417 of the Tax Code of the Russian Federation).

Help your business grow

Invaluable experience in solving urgent problems, answers to difficult questions, specially selected fresh information in the press for accountants and managers.

If you have a question - ask it

On January 1, 2015, the head of the Tax Code of the Russian Federation, dedicated to a new type of tax collection - trade (), began to operate. But according to the Tax Code of the Russian Federation, this fee can only be from July 1, 2015. Let's figure out what this payment is, who should pay it and what objects are subject to it.

Where does it operate

The sales tax may be introduced by municipalities and cities of federal significance (Moscow, St. Petersburg and Sevastopol) (). However, to date, the decision to introduce the fee has been made only in Moscow - a new fee will appear in the capital from July 1, 2015 (Law of the City of Moscow dated December 17, 2014 No. 62 ""; hereinafter referred to as the Law of the City of Moscow). The authorities of Sevastopol and St. Petersburg have not yet introduced a sales tax, but municipalities countries will be able to do this only after the adoption of a special federal law(Currently, there is no information on the development of a draft of such a law). Therefore, further we will consider the features of this fee on the basis of the Law of Moscow.

About the procedures and terms for paying the trade tax, personal income tax, VAT, UTII and other payments - read in "Encyclopedias of decisions. Taxation" . Take advantage of free access for 3 days, find out the answers to your tax questions and save on fines and debts!

OUR REFERENCE

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

Trade activities for the purposes of application include the following types of trade:

• through objects of a stationary trading network that do not have trading floors, except for gas stations;
• through objects of a non-stationary trading network (for example, tents, trays, cars and other temporary objects);
• through objects of a stationary trading network with trading floors (for example, shops and pavilions);
• carried out by the release of goods from the warehouse ().

Also, activities for the organization of retail markets are equated to trading activities ().

The object of trade (it is also the object of taxation) is understood as movable and immovable property that is used in trading activities by the payer of the fee at least once a quarter ().

That is, the fee will have to be paid not from the income received from trade, but from those objects that are used in trade (stall, tent, shop, etc.) ().

Entrepreneurs who are required to pay a sales tax must register with the tax office at the place of registration of the real estate object or at the place of registration of the organization or individual entrepreneur, if real estate objects are not used in trading (,). So, if the real estate is registered in Moscow, and the organization or individual entrepreneur is in another region, then the notification must be submitted to the Moscow inspection at the place of registration of the property. This also applies to movable property registered in another region, but used in trading activities in Moscow (letter of the Federal Tax Service of Russia dated June 16, 2015 No. GD-4-3 / 10382@ ""). If there are several objects of taxation, registered in the territory of one municipality (city of federal significance), but in different district inspections, then all objects must be indicated in one notification. At the same time, a separate page with information about the object is filled in for each object. Such a notification must be submitted to the tax authority at the location of the object, information about which is indicated first ().

If the payer owned the retail facility even before the introduction of the fee (that is, before July 1, 2015), the notification must be submitted no later than July 7, 2015 inclusive. In cases where the property is acquired after July 1, 2015, the registration period is set as five working days from the date of acquisition of the property ().

In order to be registered as a payer in both cases, it is necessary to submit a special notification in the recommended form, approved by the letter of the Ministry of Finance of Russia dated June 10, 2015 No. GD-4-3 / 10036@ "On the recommended forms of notifications for the trade fee" ().

If an organization or individual entrepreneur ceases to conduct activities using the object of taxation, they may be deregistered (). To do this, you must submit an appropriate notification to the territorial tax office at the place of registration (). In this case, the date of deregistration will be considered the date of termination of trading activities specified in the notice.

Any of the notifications can be generated and filled in in electronic format on the website of the Federal Tax Service of Russia using the program "Taxpayer of Legal Entities" and send via telecommunication channels. Or - submit a notice to the inspection in paper form.

MOLDS AND SAMPLES

In addition, the tax authority will also need to be notified whenever the indicators of the object of taxation change, affecting its size, for example, the area of ​​\u200b\u200bthe trading floor ().

Within five working days after the filing of the notice of registration, the tax authority will send the applicant a certificate of registration as a trade tax payer ().

For failure to register as a fee payer in established by law deadlines, the tax inspectorate may charge a fine of 10 thousand rubles. (). But conducting trading activities without such a statement will "cost" more expensive - 10% of the income from trade for the reporting period, but not less than 40 thousand rubles. ().

If the payer of the fee did not provide the inspectorate with a notice of a change in the indicators of the object of taxation in a timely manner, then a fine of 200 rubles will be collected from him. ().

In the event that the payer submitted a notification containing false information and this resulted in incomplete payment of the fee, the tax authority may hold him liable by or by - the choice of the norm actually depends on the discretion of the inspector, since the composition of these two articles do not have a clear distinction (). In both the first and second cases, the payer faces a fine of 20% of the amount of the unpaid fee, and if the tax authority proves a deliberate understatement of the base - 40% of this amount in addition to the additional payment of the fee itself. Please note that fixes the minimum amount of the fine (40 thousand rubles), but - no.

The procedure for calculating and paying the fee

First of all, it is worth mentioning that the fee is quarterly, which means that all indicators used to calculate it are calculated for the quarter ().

The trading fee is paid no later than the 25th day of the month following the end of the reporting period (quarter) (). Thus, the deadline for payment of the fee for the third quarter of 2015 will be October 26, 2015 (since October 25, 2015 is a holiday, the due date for payment of the fee is postponed to the next business day).

For non-payment or incomplete payment of the fee, the Tax Code of the Russian Federation provides for liability in the form of a fine of 20%, and if deliberate non-payment (incomplete payment) is proved, 40% of the amount of the unpaid fee in addition to the additional payment of the fee itself ().

To calculate the amount of the fee payable, you need to multiply the actual value of the physical characteristics of the object of trade (for example, the area of ​​\u200b\u200bthe object, which can be taken from registration documents) by the fee rate ().

Under the physical characteristics of the object is understood (depending on the type of activity carried out) either the area of ​​\u200b\u200bthe trading floor, or the object of trade itself.

The Tax Code of the Russian Federation establishes only the maximum maximum values ​​​​of the collection rates, and the final rates are required to establish municipalities independently ( , ).

Since the sales tax in 2015 will be applied only in the capital, we will analyze Moscow rates (). They differ not only in the types of trading activities, but also in the location of the object of trade, which is quite fair. After all, it is worth, for example, newsstand on Tverskaya Street or on the outskirts of Moscow, the revenue of its owner will also depend.

In total, three groups of districts were distinguished (Fig.):

• group 1 - districts included in the Central Administrative District;
• group 2 - districts included in the Zelenograd, Novomoskovsky and Troitsky administrative districts, as well as Molzhaninovsky district (SAO), Severny (SVAO), Vostochny, Novokosino and Kosino-Ukhtomsky (VAO), Nekrasovka (South-Eastern Administrative Okrug), Northern Butovo and Southern Butovo ( YuZAO), Solntsevo, Novo-Peredelkino and Vnukovo (ZAO), Mitino and Kurkino (SZAO);
• group 3 - all other districts of Moscow.

The following rates are set for 2015 (table).

Table. Sales tax rates in Moscow in 2015

The law of the city of Moscow also provides for benefits for certain types of activities. Thus, the following objects of movable and immovable property applied are not subject to the fee:

• in retail trade using vending machines;
• at specialized, regional or weekend fairs;
• through objects of a stationary and non-stationary trade network located on the territory of retail markets;
• in retail retail trade carried out in buildings (structures, premises) managed by autonomous, budgetary and state institutions ().

Thus, neither vending machine with drinks and snacks, neither the pavilion at the honey fair, nor the kiosk or counter at the official retail market will be taxed.

In addition, regardless of the object of trade and the ongoing trading activities, federal postal organizations, as well as autonomous, budgetary and state institutions () will not pay the fee.

Consider the procedure for calculating the sales tax for the third quarter of 2015 using an example.

EXAMPLE

The capital entrepreneur owns three trade tents(objects of a non-stationary trading network), in which it sells printed matter. Tents No. 1 and No. 3 are located in the Maryino area, tent No. 2 is located on the territory of the retail market. At the same time, tent No. 3 was not used in July, August and September. Since booth No. 2 is located on the territory of the retail market (which means that it is subject to the exemption), and booth No. 3 was not used in business activities during the entire quarter, only booth No. 1 will be subject to the tax for the third quarter of 2015. Considering that it is located in the Maryino district (rates for Group 3 apply (see table) and is an object of a non-stationary trading network, for the third quarter the entrepreneur will have to pay 40,500 rubles for its use.

Sales tax and other tax payments

The federal legislator provided for the possibility of reducing other taxes by the amount of the trade tax paid. So, for example, an individual entrepreneur who conducted trading activities at the place of his registration, due to the paid trading fee, can reduce the amount of personal income tax at the end of the tax period (). However, there is a small but very significant caveat here. This benefit cannot be used if the entrepreneur has not filed a notice of registration as a sales tax payer.

The same rule applies to organizations - it is allowed to reduce income tax by the amount of the fee paid or single tax for those applying the simplified tax system ( , ). At the same time, the amount of tax paid to the budget of a city of federal significance or to the consolidated budget of the region in whose territory the municipality is located that has decided to introduce a sales tax is reduced.

During the preparation of the material, the editorial office received many questions from readers of our portal about the procedure for calculating and paying the sales tax, which were sent to the Deputy Head of the Department economic policy and development of the city of Moscow Maria Bagreeva. Read the answers to them in our next article.

If you have any questions about the rules for calculating and paying sales tax, you can ask our experts at .

- payment assigned to individual entrepreneurs and companies selling goods through movable and immovable property in cities of federal significance. If they stop this trade, they must issue a deregistration of the trade tax payer.

Deregistration

How to deregister a taxpayer of this type? It is necessary to submit a notification to the Federal Tax Service about the termination of the sale of products through a stationary and non-stationary object of trade. The deadline for submitting the document is 5 days from the moment the activity is stopped. You need to submit an application to the branch of the Federal Tax Service where the individual entrepreneur or company is listed as a taxpayer.

The application is considered by the tax authorities in a short time (5 days). Then a verdict is issued to remove the payer of the vehicle from the register. The day of removal will be the stop sales date noted by the applicant in the notice.

We compose correctly

How to write a notice? The TC-2 form is filled out manually or printed on a PC:

1. Use a blue or black ballpoint pen. Each character is placed in a separate cell. Everything is filled in capital letters. In lines where there are no entries, you need to put a dash. When specifying the day of writing the notice, the numbers indicating the day, month and year are written through dots.
2. Courier New font size 16 or 18 is used. Entries are made in capital letters. Unfilled fields of the form remain empty. Double-sided printing cannot be used.

When compiling a notice, it is forbidden to use corrective means to correct errors. No need to staple the pages together. It is best to just put them in a transparent corner.

What is included in the notice?

The title page of the application (page 001) contains information about the payer of the vehicle:

• TIN and KPP (organizations);
• code of the department of the Federal Tax Service;
• number of stop sales;
• OGRN or OGRNIP;
• company name, full name its director; FULL NAME. FL or its representative;
• type of document certifying his rights;
• a code indicating the status of the person submitting the application to the tax service;
• contact details of the person who submitted the notification (phone number, e-mail);
• the date of filling out the form and the signature of the person who compiled it.

On the second page of the application (page 002), information about the trading facility is given:

• TIN and KPP (organization) of the taxpayer;
• trading stop number;
• activity type code;
• enterprise code according to OKTMO;
• object code and its name;
• full address of the object (postal code, region code, district, city or other settlement, street, house, building and office room);
• cadastral number of the building where the object of trade and premises is located;
• license number for its use;
• the area of ​​the trade facility;
• vehicle size information.

A separate form is filled out for all used retail facilities (pages 003, 004, 005, etc.). If the application for the termination of payments of the TS is not submitted in time to the tax office, then the tax will continue to be charged, even if the trading activity is no longer carried out. Therefore, be careful and punctual so as not to incur unnecessary financial expenses.

An organization does not have to pay a trading fee if it does not actually carry out trading activities, provided that it has sent a deregistration notice in the appropriate form to the tax authority.

Since in the situation under consideration such a notification was not submitted to the Federal Tax Service of Russia, the organization continues to be considered the payer of the sales tax and it is obliged to pay it. Therefore, the organization is obliged to fulfill the requirement of the tax authority to pay the sales tax.

In order to be exempted in the future from paying the sales tax, the organization must submit a notification in the prescribed form to the IFTS.

Rationale:

In accordance with paragraph 4 of Article 23 of the Tax Code of the Russian Federation, payers of fees are required to pay legally established fees and bear other obligations established by law Russian Federation about taxes and fees.

According to paragraph 2 of Article 69 of the Tax Code of the Russian Federation, a tax payment request is sent to the taxpayer if he has arrears, while on the basis of paragraph 1 of Article 69 of the Tax Code of the Russian Federation, a tax payment requirement is recognized as a taxpayer's notification of the unpaid amount of tax, as well as the obligation to pay V fixed time unpaid tax. The rules provided for in Art. 69 of the Tax Code of the Russian Federation, are also applied to claims for the payment of fees, penalties, fines, interest (clause 8 of article 69 of the Tax Code of the Russian Federation).

Clauses 1 and 3 of Article 70 of the Tax Code of the Russian Federation established that the request for payment of the fee must be sent to the payer of the fee no later than three months from the date of detection of the arrears. When arrears are identified, the tax authority draws up a document in the form approved by the Federal Tax Service of Russia.

Based on the norms of Article 417 of the Tax Code of the Russian Federation, the amount of the fee is determined by the payer independently for each object of taxation, starting from the period of taxation in which the object of taxation arose, as the product of the rate of the fee in relation to the corresponding type of entrepreneurial activity and the actual value of the physical characteristics of the corresponding object of trade. The fee is paid no later than the 25th day of the month following the taxation period.

Deregistration of an organization as a payer of the fee in the tax authority is carried out on the basis of a corresponding notification of the payer of the fee submitted by him to the tax authority (clause 1 of article 416 of the Tax Code of the Russian Federation).

According to paragraph 4 of Article 416 of the Tax Code of the Russian Federation, in the event of termination of business activities using the object of trade, the payer of the fee submits a corresponding notification to the tax authority. The date of deregistration of the organization as a payer of the fee is the date of termination of the activity by the payer of the fee, specified in the notification.

On July 1, 2015, chapter 33 of the Tax Code of the Russian Federation "Trading tax" was introduced. The first time the trading fee must be paid for the III quarter of 2015 no later than October 26. This article will help organizations and individual entrepreneurs determine whether they are payers of the sales tax, calculate the amount of the fee, understand the issues of registration as a payer of the fee and other difficult situations.

What is a trading fee

From July 1, 2015, the sales tax was introduced on the territory of Moscow by law No. 62 of December 17, 2014 (the law on the sales tax in Moscow). Please note that there is no sales tax on the territory of St. Petersburg and Sevastopol.

Individual entrepreneurs on a patent and taxpayers on the UAT are exempted from paying the sales tax (clause 2, article 411 of the Tax Code of the Russian Federation). And UTII cannot be applied for those activities in respect of which the payment of a sales tax is established.

Newsstands and individual cinemas are also exempt from sales tax.

Sales tax since 2015, activities

What do we mean by trade by virtue of law? Trade is a type of entrepreneurial activity associated with retail, small-scale wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary distribution network, a non-stationary distribution network, as well as through warehouses (subclause 2, clause 4, article 413 of the Tax Code of the Russian Federation).

Thus, you pay a trading fee without fail if you carry out (clause 2 of article 413 of the Tax Code of the Russian Federation):

• trade through objects of a stationary trading network that do not have trading floors (with the exception of gas stations);
• trade through objects of 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.

What is subject to sales tax?

As we have already said, the trading fee is paid by those who carry out the trade. But the very fact of using the object of trade is subject to a fee, for example, this:

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

If you use the above object for trading at least once a quarter, you are the payer of this fee. The payer independently calculates the amount of the fee. The fee is paid quarterly no later than the 25th day of the month following the taxation period.

In addition, it is imperative to register with the tax authority as a trade tax payer. To do this, you will need to submit a notification to the IFTS. If this is not done, then it will be impossible to take into account the sales tax when reducing income tax, personal income tax or tax under the simplified tax system. Thus, you will have to pay both the sales tax and, for example, the tax under the simplified tax system.

Gorbova Natalya Sergeevna, Head of Education Department, comments tax accounting and reporting, Kontur.School, host of the webinar about the trading fee:

“Now individual entrepreneurs will be forced to “try” to make a profit so that the payment of the fee does not turn into one loss. Because fee is payable regardless of financial result activities and in the event of a profit and in the event of a loss.

Law of the City of Moscow dated December 17, 2014 No. 62 “On the sales tax” establishes the rates of the sales tax in Moscow:

• from 28,350 to 81,000 rubles - trade through objects of a stationary distribution network that do not have trading floors (with the exception of objects of a stationary distribution network that do not have trading floors, which are gas stations), and a non-stationary distribution network (with the exception of delivery and peddling retail) depending on the area;
• from 21,000 to 60,000 rubles - for objects of a stationary trading network with trading floors up to 50 sq. meters. For additional meters, you will have to pay an additional 50 rubles, for example, if the store area is 62 square meters. meters, the surcharge is 50 p. x 12 m. = 600 rubles;
• 40.5 thousand rubles per object - for delivery and peddling trade.
• 50 rubles from each square meter of retail market area - the amount for the organizers of retail markets.

Registration with the tax authority

From July 1 to July 7, 2015, trade tax payers must send notification for registration with the inspection on the territory of which the store or other object is located.

Forms TS1 and TS2 of the notice of registration (deregistration) of the trade duty payer (Order of the Federal Tax Service of Russia dated 06/22/2015 N ММВ-7-14/249@).

CBC trading fee

• If you transfer the trading fee - 182 1 05 05010 02 1000 110.
• Penalty on sales tax - 182 1 05 05010 02 2100 110.
• Sales tax penalties -182 1 05 05010 02 3000 110.

Trading fee. Situation from practice

Question: The IP is registered in Moscow, and trading activities are carried out in the Moscow region. Should he pay the trading fee and where?