New rules for paying trade tax when trading from a warehouse in 2021

Advice to Moscow accountants who were the first to have bad luck in Russia.

Moscow Law No. 62 dated December 17, 2014 “On Trade Tax” establishes tax rates, benefits and payment deadlines. It also indicates who collects, processes, verifies and transmits information about taxable objects to the Federal Tax Service.

In 2021, the trade tax is valid only in Moscow. Entrepreneurs are required to calculate and pay this tax quarterly.

If your business is subject to a trade tax, then you need to register with the tax authorities. To do this, you need to submit a notification there in the TS-1 form. In the document, indicate the type of activity and characteristics of the point.

Decree of the Moscow Government dated June 30, 2015 No. 401-PP approves the procedure for collecting, processing and transmitting information about retail facilities to the tax authorities. It clarifies how to determine the area of ​​a sales area for tax calculation.

In St. Petersburg and Sevastopol, a three-year moratorium on the introduction of a trade tax was established in 2015. It is possible that it will be extended until 2021.

From January 1, 2018, a new trade tax rate has been established in Moscow for non-stationary retail facilities in the Central Administrative District of the city. Now it is 40,500, not 81,000 rubles, as before. For stationary ones, it remains the same.

In this article we will be able to consider interesting situations that will help answer, if not all, but many of the most pressing questions that arise from trade tax payers.

Who should pay the trade tax

The trade tax was introduced in 2015; all organizations and individual entrepreneurs who are engaged in:

• trade through fixed network facilities with and without trading floors (shops and kiosks, with the exception of gas stations);
• trade through non-stationary network objects (tents, tables, counters, carts, delivery trade);
• organization of retail markets;
• trade in goods from a warehouse.

Do I need to pay a sales tax when selling online? Read here >>

Payment is mandatory for companies and individual entrepreneurs using the general taxation system and the simplified tax system. UTII for those activities for which payment of a trade tax is established cannot be applied in Moscow. Then you will have to switch to a different taxation system.

If you are on the list of those who pay the trade tax in 2021, you must submit a tax notice in the TS-1 form. From us you can download a notice of trade fee and a sample form for free.

Should I pay a fee if there is no trade?

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 during the quarter (Clause 1 of Article 412 of the Tax Code of the Russian Federation).
In accordance with paragraph 2 of Art. 413 of the Tax Code of the Russian Federation, the following types of trade include trading activities:

1) trade through objects of a stationary retail network that do not have sales areas (with the exception of objects of a stationary distribution network that do not have sales areas, which are gas stations);

2) trade through objects of a non-stationary trading network;

3) trade through stationary retail chain facilities with trading floors;

4) trade carried out by releasing goods from the warehouse.

Art. 2 of the Federal Law of December 28, 2009 No. 381-FZ “On the fundamentals of state regulation of trading activities in the Russian Federation” it is determined that trading activity is a type of business activity associated with the acquisition and sale of goods. OKVED specified during registration does not affect the trading fee. If the state register contains trade as the main or additional type of activity, but in fact the organization is engaged in something else, you will not have to pay the fee.

How to register as a trade tax payer

You need to register with the tax office at the place of registration of the property or at the place of registration of the organization or individual entrepreneur, if the premises are not used for trading.

If the retail outlet is registered in Moscow, and the legal entity is in another region, then you need to contact the Moscow Federal Tax Service at the place where the real estate is registered. This rule also applies to movable property.

Documents must be submitted no later than five days from the start of trading.

The tax office, within five working days after submitting the notification, will send a certificate of registration as a trade tax payer.

Documentary evidence of no trade

The organization has a store, but there will be no trade in July, August and September.
It is planned to resume it in the fourth quarter. Do I have to pay a trading fee in the third quarter? What documents can confirm the absence of trading activity at a trading facility during the third quarter? The amount of the fee is determined by the payer independently for each object of taxation, starting from the taxation period in which the object of taxation arose, as the product of the fee rate in relation to the corresponding type of business activity and the actual value of the physical characteristics of the corresponding object of trade. Payment of the trade tax is made no later than the 25th day of the month following the taxation period.

In case of termination of business activity using a trade object, the payer of the fee submits a notification to the tax authority. The date of deregistration of an organization as a fee payer is the date of termination of activities specified in the notification.

When an organization is deregistered as a trade tax payer, such tax payer, within five days from the date of deregistration, is issued a notice of deregistration of the Russian organization with the tax authority in Form No. 1–5-Accounting.
If such notification is not submitted, the organization continues to be considered a payer of the trade tax. Failure to pay the trade tax by such organizations will be considered a violation of tax laws. Based on the above, in the situation under consideration, there is no need to pay a trade tax if the organization has submitted to the tax authority a notice of deregistration as a trade tax payer indicating the date of termination of trading activities.

What has changed in 2021

From January 1, 2021, a new trade tax rate has been established in Moscow for non-stationary retail facilities in the Central Administrative District of the city. Now it is 40,500, not 81,000 rubles, as before. For stationary ones, it remains the same.

From July 1, 2021, the sales tax rate for objects with sales floors up to 50 sq.m. reduced by 10%, for sales areas up to 300 sq. m - by 2-10% (depending on the area of ​​the object). And for objects with an area of ​​more than 300 sq. m. the rate was raised to 75 rubles per sq. m. m.

The amount of tax in Moscow depends on the type of trade, the location of the facility and the area of ​​the hall. Use our online trade fee calculator to calculate >>

Legal regulation

The regulatory normative act, in addition to the Tax Code itself, is the Moscow City Law of December 17, 2014 No. 62 “On Trade Fees.” It contains all the details: rates, payment procedure and deadline, as well as benefits for this payment. A trade tax has been in force in Moscow since 2015.

There is also a decree of the Moscow Government dated June 30, 2015 No. 401-PP. It defines the procedure for collecting, processing and transmitting information about retail facilities to the Federal Tax Service. This resolution helps to correctly determine the area of ​​the sales area in order to correctly calculate the amount of tax.

Who doesn't pay the trading fee?

Entrepreneurs using the patent system and payers of the unified agricultural tax are exempt from payment. In addition, the trade fee is not paid by legal entities that, when registering, indicated the following main types of activity:

• hairdressing and beauty salons, laundry services, dry cleaning and dyeing of textiles and fur products;
• repair of clothing and textiles for household purposes, repair of shoes, leather goods and watches, as well as jewelry;
• production and repair of metal haberdashery and keys.

The benefit only applies to properties with an area of ​​less than 100 square meters. m, in which the area occupied by equipment for displaying and displaying goods is no more than 10% of the total.

Catering services, including the sale of purchased products, if it is an integral part of these services, are not recognized as trading activities (Letter of the Ministry of Finance No. 03-11-11/40960 dated June 5, 2019). Therefore, catering organizations do not have to pay a sales tax.

Who is exempt from paying

As you can see, the sales tax rates are very high, and its payment is not related to whether the store makes a profit . Therefore, for Moscow companies and individual entrepreneurs, this payment has become a very serious burden. True, in some cases you can count on benefits . Thus, companies and individual entrepreneurs from Moscow do not pay a trade tax if they:

• conduct trade through vending machines;
• trade at fairs and retail markets;
• engage in differential trading on the premises of budgetary and some other government institutions;
• sell goods in the territories of theaters, cinemas, circuses, planetariums, museums, provided that revenue from ticket sales is at least 50% of total revenue for the quarter;
• sell goods through non-stationary objects with the specialization “Printing”.

Also do not pay a trading fee :

• autonomous, budgetary and government institutions;
• organization of postal services;
• religious organizations when trading on their territory.

, hairdressers and beauty salons, laundries and dry cleaners, clothing and shoe repair shops, jewelry and watch shops, booksellers, newspapers and magazines do not have to pay the trade tax The law establishes special conditions for specific types of activities. For example, in order for a bookstore not to pay a sales tax, the following conditions must be met:

• income from the sale of books, newspapers and magazines must be at least 60% of total income;
• stands with books, newspapers and magazines must occupy at least 60% of the store area;
• Payments to customers must be made using online cash registers.

What happens if you don't pay the trading fee?

If you have not notified the tax office, this is equivalent to conducting business without registering. You face a fine of 10% of the income received during the period during which you traded without notifying the Federal Tax Service, but not less than 40,000 rubles. In addition, the amount of the trade fee cannot be deducted under the single tax under the simplified tax system.

Although the trade tax was introduced back in 2015, many entrepreneurs still do not understand everything. We have prepared answers to the main questions.

Frequently asked questions and answers about trade fee

Definition

To introduce a new tax contribution, the legislator had to introduce a separate chapter into the Tax Code - the 33rd. It bears the same name as the collection itself (TC). The text of the chapter indicates that the right to introduce this type of burden on enterprises and individual entrepreneurs is granted to regional and local authorities of cities of federal significance:

1. Moscow;
2. St. Petersburg;
3. Sevastopol.

A new tax applies to enterprises and individual entrepreneurs engaged in trade. But not all participants in economic activity engaged in the sale of their products or resale are subject to the provisions of this chapter of the Tax Code of the Russian Federation.

Definition: trade is an additional fee levied by decision of local authorities in the appropriate budget from participants in economic activities engaged in trade.

Download for viewing and printing:

Tax Code of the Russian Federation (Part One) dated July 31, 1998 N 146-FZ (as amended on December 28, 2016)

Where already works

Initially, it was assumed that megacities would immediately take advantage of the given chance to replenish their budgets. However, in practice it happened differently.

The Tax Code of the Russian Federation stipulates that this fee is established by local law:

• Such a regulatory act was adopted only in the capital: Law No. 62 of December 17, 2014;
• other cities are still waiting for the results of the “experiment.”

Attention: as of 2021, the TC is provided only for enterprises and individual entrepreneurs carrying out trading activities in Moscow.
Presumably, the authorities of St. Petersburg and Sevastopol did not use Chapter 33 of the Tax Code of the Russian Federation for the following reasons:

• difficult economic situation in the country;
• questionable results of increasing tax revenues.

Due to the fact that Russian President Vladimir Putin spoke on the Direct Line about the emerging economic growth, we can expect the introduction of the vehicle in other megacities.

I trade through the premises I rent. Who pays the sales tax, the tenant or the landlord?

— The one who carries out trading activities pays. If you rent a commercial property, then you are the payer, not the landlord.

How to pay tax if I combine the simplified tax system and a patent?

— Entrepreneurs who combine the simplified tax system and a patent need to understand the scope of the activity within which trade is carried out. Trade tax for individual entrepreneurs on the simplified tax system in Moscow is mandatory. If trade occurs within the framework of patent activity, there is no need to pay tax. If you trade through the same store simultaneously under a patent and the simplified tax system, you must register as a payer of the trade fee and pay only for those square meters that are involved in trading activities under the simplified tax system. If it is physically impossible to divide the area by type of activity, you will have to pay for all square meters of the store.

Some questions from taxpayers

Do I have to pay a fee if trading is suspended?

Sometimes, for one reason or another, trading in a store is temporarily closed. For example, it worked in the first and second quarters, there will be no trading in the third quarter, and then it will continue again. Should I pay the trading fee for the third quarter?

It must be understood that if the taxpayer has registered the specified store and pays a trade tax on it, then it is impossible to skip payment due to lack of activity. If trading is not carried out in this object, you need to deregister it . To do this, a notification is submitted to the tax authority. Within 5 days, the Federal Tax Service will issue a deregistration document in form 1–5-Accounting. Moreover, the day of withdrawal in this case will be considered the day specified in the notice submitted by the taxpayer. If such a notification is not submitted and the trade fee is not paid, then the Federal Tax Service will recognize this as a violation.

Do I need to pay a fee if the trading company does not actually trade?

When registering, the company indicated trade as its main OKVED. However, in fact, she is not engaged in this activity. Do I need to pay a trade fee?

Article 412 of the Tax Code of the Russian Federation states the following: if at least once a quarter movable or immovable property is used to carry out an activity in respect of which a trade fee has been established, then it must be paid.

Accordingly, if trade was not carried out at the specified facility in principle, then there is no need to pay a fee . It does not matter that during registration the organization indicated OKVED for trade. What matters is what activities the company actually carries out.

If objects are in different areas

The company has two stores that are registered for trade tax with different Federal Tax Service. In relation to the first object, there was an overpayment of the fee, and in relation to the second - an underpayment. Is it possible to offset these amounts?

It should be noted that posing such a question is erroneous in itself. The fact is that, in accordance with paragraph 7 of Article 416 of the Tax Code of the Russian Federation, if 2 objects are located in the territories of different Federal Tax Service Inspectors, then the registration of the second object is carried out by the same tax authority where the first object is registered .

Thus, the situation in which the payer of the trade tax must pay it to different Federal Tax Service Inspectors is erroneous. To correct it, you need to deregister the second object and register it with the Federal Tax Service, where the first object is located.

As for offsetting the amount of overpayment against underpayment to another Federal Tax Service, current legislation does not provide for this. Therefore, the taxpayer needs to do the following:

• pay off arrears;
• contact the Federal Tax Service where the overpayment was made with a request for a refund of this amount.

Showroom + acquiring = sales fee?

Do I need to pay a trade fee if I install trade acquiring in the showroom?

First, you should decide whether the showroom is an object that is subject to a sales tax. Let us note right away that the official authorities believe that exhibition halls generally belong to the objects of a stationary retail chain. This opinion is shared by the Ministry of Finance (letter dated 02/11/2013 No. 03–11–06/3/3381) and the courts (Resolutions of the Federal Antimonopoly Service of the North Caucasus dated 10/24/2013 No. A25–347/2013 and Volgo-Vyatka dated 07/15/2013 No. A79– 8172/2012 districts). Thus, if trade is carried out in the specified facility, then a trade fee must be paid.

What is merchant acquiring? This is the purchase of goods and payment for it using a bank card through a special terminal. In other words, this also fully falls under the concept of trade. This means that such activities are subject to trade tax.

How to determine the area of ​​the sales floor for the purpose of calculating the sales fee?

— The total area is calculated on the basis of inventory and title documents. They must contain information about the purpose, design features and layout of the premises, as well as information confirming the right to use the point. Calculate the fee rate using an online calculator >>

If I trade on the retail market, do I have to pay a trading fee?

- No. Trading fees in relation to activities related to the organization of retail markets are paid only by management companies.

If I qualify for benefits and are exempt from trade tax, do I need to submit a notification to the tax office?

- Yes need. In this case, along with the notification, it is necessary to submit documents confirming the right to receive benefits. And in the notification indicate the benefit code. Download the notice of registration as a trade tax payer >>

Deadlines for notification of deregistration

Failure by the taxpayer to submit documents or other information within the prescribed period entails a fine of 200 rubles.
for each document not submitted. The fee is established in relation to activities at retail sites. Registration or deregistration of an organization or individual entrepreneur as a fee payer with a tax authority is carried out on the basis of a corresponding notification of the fee payer submitted by him to the tax authority or on the basis of information provided by the authorized body to the tax authority. In case of termination of business activity using a trade object, the payer of the fee submits a corresponding notification to the tax authority.

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

Therefore, the payer of the trade tax is obliged to submit an appropriate notification to the tax authority in the event of termination of business activities using the object of trade. However, no deadline has been established for the fulfillment of this obligation by the Tax Code of the Russian Federation.

Since a specific period for fulfilling the obligation to submit a corresponding notification to the tax authority in the event of termination of business activities using an object of trade has not been established, it is impossible to determine in which case the payer of the fee is subject to liability for failure to submit a notification, since it is not clear what date should such a payer be considered to have violated the Tax Code of the Russian Federation?
In paragraph 7 of Art. 3 of the Tax Code of the Russian Federation it is established that all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

Therefore, we can conclude that the organization cannot be brought to tax liability under clause 1 of Art. 126 of the Tax Code of the Russian Federation, if it does not submit a notification to the tax authority after the termination of business activities using the object of trade.