Notification of trade fee (form TS-1): nuances of filling out in 2021

Who are the payers of the vehicle?

Since the TS-1 form is submitted by trade tax payers, it is necessary to highlight a list of those who belong to them.

The vehicle is regulated by Chapter 33 of the Tax Code of the Russian Federation. In 2021, the vehicle, as before, is paid only in the city of Moscow (Moscow Law No. 62 dated December 17, 2014).

TC must be paid by those who conduct trading activities at trading facilities.

Let us note that such economic entities include both organizations and individual entrepreneurs (clause 1 of Article 411 of the Tax Code of the Russian Federation). And trading activities include both retail and wholesale trade (subclause 2, clause 4, article 413 of the Tax Code of the Russian Federation).

Now let's decipher the basic concepts:

The law provided benefits for vehicle payers. Thus, individual entrepreneurs who are patent holders (use the PSN) and payers of the unified agricultural tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation) exempt

In addition, there are benefits for certain types of activities that Moscow provided (Article 3 of the Moscow Law of December 17, 2014 No. 62). That is, these benefits are not valid for other regions if the CU is ever introduced there too.

Let us note some of the preferential categories:

Privileges

Local authorities have the right to introduce benefits for taxpayers.

Thus, the Moscow authorities decided to introduce benefits for the following categories:

• companies and individual entrepreneurs using vending machines in their activities;
• working in retail markets and fairs;
• working on the territory of budgetary organizations.

All of these taxpayers may not pay the fee.

Declare yourself as a vehicle payer

To register as a TS payer, you must submit a tax notification in the TS-1 form: within 5 days from the date of commencement of trading activities.

Cheating - not filing a notice and not paying the vehicle - will not work. The Department of Economic Policy and Development of the City of Moscow will identify the defaulter and report this to the tax office. forced to register with the tax authority . He will also be subject to fines, which we will discuss below.

You must register as a vehicle payer in any case , regardless of other registration records existing at the tax office.

Registration with OKVED, related to retail trade, is not enough to be considered a payer of the vehicle! It is necessary to notify the tax office about this in a special manner by submitting TS-1.

Deadlines for filing notice of trade fee

Form TS-1 is sent to the tax office within 5 working days after the start of trading. For failure to submit, they may be fined 10% of income for the period of work without notifying the Federal Tax Service, but not less than 40,000 rubles. A notice of trade fee must also be submitted if you have opened a new location or changed the area of ​​the old one.

If you are exempt from the fee or have benefits, you still need to submit a notification to the Federal Tax Service. You must attach documents confirming your right to the benefit, and indicate its code in the notification.

On what form should I submit TS-1?

Form TS-1 was approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14/249. In the same order you can find explanations for filling out the form, as well as the format for submitting data in electronic form.

Next, from our website you can download the TS-1 form for free using a direct link:

NOTIFICATION FORM TS-1

How do general rules and local specifics relate?

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

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

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

After the trade tax is introduced in a particular municipality, information about tax rates and benefits can be obtained from your tax office.

To which regulatory body is the TS-1 submitted?

To which tax office should a notification in form TS-1 be submitted? The answer to this question depends on what type of trading activity will be subject to the fee:

You must submit as many notifications as the number of trade objects used by the payer of the vehicle. At the same time, there is a nuance: if several retail objects are located in the same municipality, but under the authority of different Federal Tax Service Inspectors, one registration with any tax office is sufficient.

When does a warehouse become a retail outlet?

The situation with trade fees at the warehouse is ambiguous. If an entrepreneur only releases goods from a warehouse, he does not have to pay tax. Moreover, according to the law, a warehouse is a room that is intended only for storage. Accordingly, buyers do not have access to the products. It is also prohibited to place equipment for demonstration, display, search and sale of goods. You cannot make transactions inside the warehouse.

It’s another matter if visitors move freely around the warehouse, examine the goods and pay for them in the same room - the warehouse. Then it is considered a retail outlet and is subject to a fee. Organizations and individual entrepreneurs are required to register with the Federal Tax Service - the federal tax service.

Those who sell newspapers, books, magazines and other products in a school, cinema, hospital, church, post office or market do not pay TC. Also, an entrepreneur does not pay if he opens, for example, a hairdresser. Because it provides household services and at the same time sells goods. There are requirements for the place of trade. The maximum area of ​​a point is 100 sq. m. The maximum display area is 10% of the total space. Benefits are also provided for individual entrepreneurs on a patent and entities on the Unified Agricultural Tax.

Let us briefly explain what the terms mean.

A patent is a special taxation system. The individual entrepreneur does not pay the fee if he chooses this mode. Instead, he applies for and pays for a patent for a specific activity. Then it pays the amount to the budget and works without taxes.

Unified agricultural tax - unified agricultural tax. This regime protects those who work in agriculture from regular payments. Individual entrepreneurs are exempt from taxes on personal income, on personal property, and on value added. Organizations - from income and property taxes of organizations.

Cases when you need to submit TS-1 to the tax office

Form TS-1 is submitted to the Federal Tax Service not only during registration, but also for other reasons. The reason code is reflected on the title page of the application form. We will describe the rules for entering data into this form below. Now we will give a list of reasons why a businessman must report to the tax filing form TS-1.

The legislation allows that if a TS-1 notification is submitted incorrectly, it can be canceled. To do this, write a free-form tax application with explanations (letter of the Federal Tax Service dated August 20, 2015 No. GD-4-3/14721).

Where and how is the trade tax introduced?

The trading fee is introduced according to the following algorithm.
In the federal cities of Moscow, St. Petersburg and Sevastopol, in order to introduce a trade tax, it is enough for these cities to adopt their respective laws. Currently, such a law has been adopted only in Moscow (see “Trade tax in Moscow: who, how and when should pay it”).

Fill out a payment form for payment of the trade fee in the web service

And in the municipalities of Russia (urban and rural settlements, urban districts, municipal areas), the introduction of a trade tax requires the fulfillment of two conditions. Firstly, the corresponding federal law must be adopted, one for all municipalities (clause 4 of article 4 of the federal law of November 29, 2014 No. 382-FZ). Secondly, the representative body of the municipality must adopt its own separate regulatory legal act (law, decision or resolution) dedicated to the trade fee. To date, the mentioned federal law has not yet been adopted. As a result, the trade tax has not been introduced in any municipality.

We enter data into the TS-1 form correctly

The notification form for the trade fee is the same for individual entrepreneurs and organizations. It consists of 2 (or more if necessary) sheets.

Title page

As usual, on the title we indicate general information about the fee payer:

Sheet with data about the object of trade

If the notification is submitted to several objects, then the appropriate number of sheets should be filled out.

When filling out the notification, special attention should be paid to calculating the amount of the fee in order to enter the correct data in the document:

Trade activity type code for trade fee

The notification indicates the required code for the type of trading activity.

Example of filling out TS-1

Let Principle LLC begin trading activities from 04/01/2020 through a stationary retail chain facility with a sales area of ​​45 sq. m in the Eastern Administrative District of Moscow. The accountant must fill out and submit to the tax office a notice of registration as a vehicle payer.

Next, using the direct link, you can view and fill out the TS-1 form for trade tax for free:

EXAMPLE OF COMPLETING TS-1 NOTIFICATION

Trade fee: notification (sample and form)

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Has the deadline for submitting the TS-1 form and paying the TC in Moscow been extended?

In connection with measures taken to combat coronavirus, the Moscow Government issued Resolution No. 212-PP dated March 24, 2020. In accordance with it, the deadline for payment of the trade fee for the 1st quarter of 2021 has been extended until 12/31/2020 inclusive. It is expected that payment deadlines for vehicle payments will be extended for the 2nd quarter of 2021.

The general procedure for registering a vehicle as a payer has not been changed. Thus, forms TS-1 and TS-2 should be submitted in the order described in the article.

Please note that deregistration as a vehicle payer in April-May 2021 does not make practical sense. Since TC is paid even if an organization or individual entrepreneur worked as a TC payer for at least 1 day in a quarter (Article 412, Article 414 of the Tax Code of the Russian Federation).

If the “coronavirus” restrictions continue until the 3rd quarter of 2021, and it becomes clear to the business owner that his retail facility will most likely not be open in July-September, then you can deregister as a vehicle payer until 07/01/2020.

Trade fee: who pays and when to register

77 city of Moscow Publication date: 08/17/2015
Edition: Accounting. Taxes. Law Topic: Trade tax Source: https://e.gazeta-unp.ru
Our questions are answered by Svetlana Povarova , Deputy Head of the Taxation Department of Legal Entities of the Federal Tax Service of Russia in Moscow Notification must be submitted within five working days We are on general system. The company was registered in June of this year. We will sell retail clothing, but there has been no activity yet. Do I need to submit a notice of registration? - No, don't. Companies that use movable and immovable property for trading activities are required to register (Clause 2 of Article 416 of the Tax Code of the Russian Federation - Ed. note). We have already rented space in a shopping center and are now purchasing products. We plan to start sales in August. When do you need to register? - Within five working days from the start of trading (clause 2 of Article 416 of the Tax Code of the Russian Federation - Ed. note). UNP comment: It is not clear from the code what is considered the day the trade begins: the opening of a store, the conclusion of a lease agreement, or another date. We believe that notification should be filed as soon as the company opened a store and began issuing checks. How to correct errors when registering In July, we submitted an application to register as a fee payer. The document recorded two objects - a store and an office. But then it turned out that the store’s floor area was incorrect, and the office should not have been included in the notice. How to correct a document? — It is necessary to submit two notifications to the inspectorate in the TS-1 form (approved by Order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14 / [email protected] - Ed. note). In one notification you need to write down sign 2 and fill out information about the store with the corrected area. In the second - sign 3 and fill in the information about the office, as well as the date of termination of the object’s taxation. This will be the same day the company registered the office. The store and office are located in different parts of Moscow. But we submitted one notification to the inspectorate at the location of the store. Where to file a corrected notice? — The company submitted a notification of registration at the location of the trade object - the store. If errors are identified, a corrected notification must be submitted to the inspectorate that registered the company. Sometimes online stores pay a fee. We are opening an online store in Moscow. We will sell spare parts and accessories for cars. Basically, we plan to accept all orders via the Internet. But clients will be able to buy inexpensive goods - light bulbs, keychains, stickers - directly in the office. This is where the goods will be located. Do I have to pay a sales tax on office space? - Yes, the fee must be paid. The fee is established in relation to trading activities at trading facilities. These are buildings, structures, premises, as well as other objects with the use of which the company conducts trading activities (Clause 4 of Article 413 of the Tax Code of the Russian Federation - Ed. note). If goods are displayed in the office and visitors are served there, it means that the company is actually trading in this premises. Customers will also select products on the website and pick them up from the warehouse. We rent premises in Moscow for a warehouse. Should I register at the location of the warehouse? - No. Release from the warehouse relates to trade (clauses 2, 3 of Article 413 of the Tax Code of the Russian Federation - Ed. note). But the collection rates for each type of activity are established by the Moscow Law of December 17, 2014. No. 62 (Clause 1 of Article 415 of the Tax Code of the Russian Federation - Ed. note). And the capital law does not define collection rates for trade when releasing from a warehouse. The sales tax is paid from the area of ​​each store. We rent a store in a shopping center. Submitted a notice of registration as a fee payer. But at the end of July the store was closed and a new premises were rented on the other side of the city. The premises are located on the territory served by another inspectorate. Do I need to submit a notification about a new facility? - Yes. A store not used for trading must be deregistered. To do this, a notification must be submitted to the tax office, where the company is registered as a tax payer, in the TS-1 form with feature 3. A notification about registering a new store must be submitted to the same inspectorate in the TS-1 form with feature 1. B We traded in the first store for less than a month. Did we pay the trading fee twice for the second quarter? — Yes, the fee must be paid from the area of ​​two stores. After all, a company pays a fee if it used the facility for trading at least once per quarter (Clause 1 of Article 412 of the Tax Code of the Russian Federation - Editor's note). In figures: The company owned a store in the Northern Administrative District of Moscow. In July, she closed this store and opened a new one in the Central Administrative District. The area of ​​the old store is 56 square meters. m., and the new one - 45 sq. m. The sales fee from the first store is 30,300 rubles. (600 rub. x 50 sq. m + 50 rub. x (56 sq. m - 50 sq. m)). And from the second - 60 thousand rubles. In total, the company will pay 90,300 rubles for the second quarter. (30,300 + 60,000). Sales of materials from construction sites are exempt from collection. Our main activity is construction. If, after completing the work, there are slabs, blocks or other materials left, we sell them to other organizations. Are we subject to trade tax? — Does your company have a premises where customers choose goods? No, buyers pick up goods directly from the construction site. - In this case, there is no need to pay a trading fee.
The fee is paid by companies and individual entrepreneurs who trade wholesale and retail using movable and immovable property in Moscow. You don't have such objects. Buyers pick up construction materials directly from the construction site. Therefore, there is no need to pay a trading fee.

How to calculate the amount of trading fee

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

The rate is approved by local authorities in rubles per quarter, per trade object or per its area. For example, in Moscow the rate for delivery and peddling retail trade is 40,500 rubles. per quarter per trade facility.

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

When approving rates, municipalities must adhere to restrictions. In particular, the rate for activities related to organizing retail markets cannot exceed 550 rubles. for 1 sq.m. market area multiplied by the deflator coefficient (in 2021 it is equal to 1.420; see “Deflator coefficients approved for 2021”). In addition, the rate for a stationary store with a floor area of ​​more than 50 sq. m should be set to 1 sq. m and cannot exceed the estimated value of a retail patent issued for three months divided by 50. Finally, the rate for any type of activity cannot exceed the estimated value of a patent issued for three months.

The minimum permissible rate is not provided for in Chapter 33 of the Tax Code of the Russian Federation. In this regard, municipalities can reduce rates down to zero.

How to take into account trade tax when calculating other taxes

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

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

Taxpayers on a simplified system with the object “income” can deduct from the single tax or advance payment for it the amount of the trade tax that was transferred in the corresponding period. There is a condition here: the municipality in which the trade tax was introduced must be part of the region where the “simplified tax” is registered. Moreover, according to the explanations of officials, the single tax can be reduced by the amount of the trade tax by more than 50% (letter of the Ministry of Finance of Russia dated July 15, 2015 No. 03-11-10/40730). If the object under the simplified tax system is “income minus expenses,” then the trading fee can be included in the costs (letter of the Ministry of Finance dated June 26, 2018 No. 03-11-06/2/44037).

Taxpayers using the simplified tax system with the object “income minus expenses” have the right to include a trade tax as part of the costs that reduce the taxable base.