Who pays the trading fee
Organizations and individual entrepreneurs that engage in trade in Moscow and use movable and immovable property for trade:
- the shops
- pavilions
- tents
- kiosks
- auto shops
- trays
- carts
- markets
- vending machines (from January 1, 2021, rate - 4900 ₽ per quarter for each machine).
Individual entrepreneurs on the patent system and taxpayers paying the unified agricultural tax are completely exempt from the trade tax.
Additionally, the Moscow authorities decided not to charge a sales tax on trade at fairs. When trading on retail markets, only the owners will pay the fee. Such beneficiaries will not have to pay a fee, but they will need to register with the tax authorities. Elba will help you register your trade with your tax authority.
At the moment, the fee does not apply to trade from warehouses and online trade, but its introduction cannot be ruled out later.
Beauty salons, car repair shops and other household services do not have to pay a sales tax. But there is a condition: there should be no sales area, and if there is one, then display windows should occupy no more than 10% of the premises.
Cost of services for obtaining a TB passport
Development and approval of a vehicle safety certificate – 30,000 rubles.
Entry into the Rosavtodor register – 5,000 rubles. (1000 rubles for each subsequent vehicle).
If goods are transported that pose an increased danger to others, then special permission from the state must be obtained to move them. In these cases, when registering POBTS, measures related to protection against unlawful interference should be provided. Such measures are applied from the moment the transported material assets are accepted for storage and transportation until the moment they are issued to the recipient or his authorized person.
POBTS is being developed for certain types of road transport, as well as for urban electric vehicles traveling on land. One document can be developed for a group of vehicles if they are identical in design, similar in technological or technical characteristics and belong to the same owner, and also travel along the ROUTE.
How much will you have to pay
Specific collection rates, the exact composition of payers and the territory of coverage are determined by local authorities. The law allows setting a trade tax rate no more than the cost of a patent for 3 months for the relevant type of activity in a specific region. In Moscow there is a law on trade tax, here are the rates from it for 2020-2021:
- kiosks and tents in central areas will pay 81,000 rubles per quarter, in other areas of the city - from 28,350 rubles to 40,500 rubles per quarter;
- trays, auto benches and carts - 40,500 rubles per quarter;
- shops and pavilions with a retail area of up to 50 sq.m in central areas - 54,000 per quarter, within the Moscow Ring Road - 27,000 per quarter; outside the Moscow Ring Road - 18,900 rubles;
- shops and pavilions with a retail area from 50 sq.m to 150 sq.m - 54,000 rubles per quarter for the first 50 meters and plus 60 rubles for each meter above; within the Moscow Ring Road - 27,000 rubles per quarter and plus 55 rubles for each meter above; outside the Moscow Ring Road - 18,900 rubles and plus 50 rubles for each meter over.
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What happens if you don't register?
For the trading fee, you must register within 5 business days from the start date of trading. The liability for lack of registration can be significant for an entrepreneur - the amount of the fine starts at 40,000 rubles. To register, you must submit a notification to the tax office at the location of the real estate used in trade, or at the place of registration of the enterprise. Use Kontur.Elba to register a trade item, calculate the trade fee and always remember when it needs to be paid.
Inclusion of vehicles in the Register of OTI and Vehicles
All vehicles for which it is necessary to develop a safety certificate must be included in the Register of transport infrastructure facilities and vehicles (Register of transport infrastructure and vehicles). To be included in the register, the STI (carrier) is obliged to send complete and reliable information about the vehicle to the competent authority. The procedure and form for providing information are determined by the competent authority. Depending on the type of transport, this information may differ. Information required to include a vehicle in the register:
- full name of the vehicle (make, type, model, sea or river vessel project number, identification number/registration number of the vessel (aircraft)/International Maritime Organization number/network number and serial number of the railway rolling stock);
- information about the subject of transport infrastructure: in relation to a legal entity (name, location, address of the legal entity within the location of the legal entity, state registration number of the entry on state registration of the legal entity and date of entry into the Unified State Register of Legal Entities), in relation to an individual entrepreneur (last name, first name , patronymic (if available), taxpayer identification number, main state registration number of an individual entrepreneur according to the Unified State Register of Individual Entrepreneurs (USRIP), in relation to individuals (last name, first name, patronymic (if available), place of residence, taxpayer identification number (if available));
- location of the vehicle (if any);
IMPORTANT
When engaging a specialized organization to draw up a transport safety passport for a vehicle (a group of vehicles), it is necessary to take into account that, in accordance with the current regulatory legal acts (LLA), the information contained in the Vehicle Safety Passport is restricted access information which is processed in the manner established Government of the Russian Federation. These documents are marked “For official use only.” In some cases, they may be classified as classified. The responsibility for protecting and ensuring the safety of this information rests with the subject of the transport infrastructure (carrier). When engaging a specialized organization, make sure that it is able to ensure the protection of information, namely that it has a valid certificate of accreditation for the right to conduct vulnerability assessments of OTI (TS), as well as a valid FSB License for the right to work with information constituting a state secret.
Guiding Documents
The main regulatory legal acts (laws) governing the development and approval (approval) of a vehicle passport are given in the section of the website “Legislation”, subsection “Transport security of a transport infrastructure facility (TIF)”.
We reduce taxes by the amount collected
The law provides for the possibility of reducing taxes by the amount of trade tax paid. Individual entrepreneurs working on the general taxation system can reduce the amount of personal income tax at the end of the year, and organizations have the opportunity to reduce income tax and that part of advance payments that is paid to the budget of the constituent entity of the Russian Federation in the territory in which this fee was introduced.
Individual entrepreneurs and organizations using the simplified tax system with the “Income” will be able to reduce the amount of tax and advance payments remaining after the reduction in insurance premiums. However, the same condition applies: the tax can be reduced only if the fee and the simplified tax system are paid in the same region.
Individual entrepreneurs and organizations using the simplified tax system with the object “Income minus expenses” will be able to include trading fees as expenses. Thus, the amount of the trade tax increases expenses, rather than reducing the amount of tax.
Contour.Elba will help here too! We will automatically calculate how much less the tax amount will be and tell you where the sales tax is included.
How to fill out form 1-TR (motor transport)
1-TR was approved by Rosstat Order No. 564 dated August 31, 2017. Appendix 5 to the Order contains a sample form and instructions for filling it out, which contains a section with control ratios. Compliance with them is the key to successful submission of statistical reports.
The form consists of a title page and three sections. We will analyze the filling in order.
Title page
If you have filled out other statistical forms, then the title page of 1-TP will not surprise you. Enter the reporting period, company name, postal address and OKPO code. Then go to section 1.
Section 1. Availability of own rolling stock
In the table, indicate all the vehicles owned by the company. The rows show different types of vehicles: flatbed trucks, dump trucks, refrigerators, tanks, timber trucks, and so on. For information about the type of transport, see the car's passport or registration certificate.
Column 3 indicates the total quantity of equipment of each type. Technically serviceable equipment is separately highlighted in column 4. Do not indicate rented or leased vehicles in section 1.
Indicate the number of vehicles equipped with GLONASS and GLONASS/GPS in columns 5 and 6. Do not fill in all lines, only 100, 115-117.
Lines 113-115 may raise a question, since they need to break down cars into categories. Category No. 1 - trucks with a carrying capacity of up to 3.5 tons. Category No. 2 - load capacity from 3.5 to 12 tons. Category No. 3 - more than 12 tons.
In line 150, indicate special vehicles. These include auto tow trucks, car-homes, armored vehicles, hearses, truck cranes, aerial platforms, sweeper vehicles, and so on. Read more in the filling instructions.
All lines of section 1 are completed as of the end of the year.
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Section 2. Operation and use of freight vehicles
The table is filled in as a whole for all cars, including rental or leasing vehicles. There is no common unit of measurement; each line has its own.
Line 210 indicates the vehicle-days spent at the enterprise. And in line 211 only working car days are indicated. To calculate the total number of car days, sum up all the working and non-working days that the car was at the disposal of the company for all cars. When calculating workdays, use only workdays in your calculations.
Important! Even if a machine works for 2 or more shifts, it’s still 1 car-day.
Indicate the tonnage of cargo transported per year on line 220. In line 221, separately highlight transportation for a fee. Lines 222-238 detail line 221 by groups of goods transported.
In lines 240 and 241, indicate the total cargo turnover and on a paid basis, respectively. To calculate the freight turnover rate, multiply the number of kilometers traveled by the weight of goods transported per year.
Indicate the mileage in lines 250 and 251.
In the columns, indicate information in the context of communication routes. Column 3 contains a generalized amount, and columns 4-6 contain details for urban and suburban communications, intercity and international, respectively. In international traffic, separately highlight in column 7 the message between Russia and the EAEU.
Section 3. Non-public roads
Indicate the length of roads at the beginning and end of the year in lines 300 and 310, respectively. Column 3 indicates the total length. In column 4 there is a separate length with hard surface. And in column 5, indicate the mileage of roads with improved surfaces.
Vehicles and roads are fixed assets that are subject to accounting. Keep records and submit reports in the cloud service Kontur.Accounting. Buy and sell cars, provide cargo transportation services, calculate depreciation on cars, calculate transport tax and send mandatory reports to the Federal Tax Service and Rosstat via the Internet. We give all newcomers a free trial period for 14 days.
How to Avoid Trade Fees
Individual entrepreneurs will be able to avoid trade tax if they switch to a patent tax system. The annual cost of a patent is determined to be 6% of your local government's potential annual income (this amount can be found in the relevant law in your region). For example, for stores with a retail area of up to 50 sq. m in the central regions of Moscow, a patent costs 324,000 rubles per year. From 2021, the patent is allowed to be reduced by insurance premiums.
However, before switching to a patent, it is necessary to make sure that the individual entrepreneur falls under the conditions of application of this regime.
