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:
When deregistration occurs
At the moment, the fee has been introduced only in Moscow. There are certain cases where a fee is payable.
3 reasons for paying the contribution:
- objects that are not commercial premises;
- non-stationary retail chains;
- commercial networks that are classified as landline.
It also provides for the right for companies to notify inspectors of the cessation of business.
3 grounds for deregistration:
- termination of retail trade;
- transition of a private entrepreneur to the patent system;
- production of agricultural products and payment of unified agricultural taxes.
Entrepreneurs who operate under the patent system and farmers are exempt from the obligation to register as commercial fee payers.
Attention! Trade is considered to be the activity of retail and wholesale sales of goods. Includes peddling, distribution trade, as well as sales through warehouses
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.
Who pays the trading fee
Now let's talk about who pays the trading fee. The fact is that this obligation is not established for all organizations and entrepreneurs who trade in Moscow. There is a direct dependence on the tax regime applied by the seller. This payment is required only on the general (OSNO) and simplified (USN) taxation systems. The trade tax does not apply to the PSN and Unified Agricultural Tax regimes.
What is the result? Organizations cannot work on the PSN, and only agricultural producers and fishing enterprises (as well as those who provide them with certain services) have the right to use the Unified Agricultural Tax. This means that only individual entrepreneurs who have issued a patent for retail trade can be exempt from paying TC in Moscow.
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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
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.
If the state register indicates OKVED trade, but in fact there is no trade, do I need to pay a fee?
Trade tax must be paid only if trade is carried out in Moscow and there are objects: a store, pavilion, kiosk, tent, “island” in a shopping center or cart, auto shop, etc. 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 entrepreneur is engaged in something else, you will not have to pay the fee.
The sale of goods as an additional activity to the provision of services raises many questions. It often happens when clients buy various care products in beauty salons, spare parts in car services, and detergents in dry cleaners. Below we have explained in what cases you need to pay a trading fee.
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).
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:
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
What is subject to trade tax?
Let's start with the question of what is subject to trade tax? The peculiarity of the TS is that it is collected not from the revenue, but from the retail facility itself. In this case, the sales volume, assortment and quantity of goods sold, as well as ownership of the object does not matter.
Moreover, the fee amount practically does not depend on the regularity of trading. Article 412 of the Tax Code of the Russian Federation states that the TC for a quarter is charged in full, even if trade was carried out only once during this period. The code does not provide for any recalculation in accordance with actual days worked. Only a full quarter during which no trade was carried out can be exempted from paying the fee.
As for the area of a retail outlet, the principle of collecting a fee also cannot be called completely fair. Objects up to 50 sq. m they pay the same amounts, regardless of the actual area. Calculation of vehicles by square meters is provided only for retail outlets with an area of more than 50 square meters. meters.
In addition, there is differentiation by Moscow region - the highest collection rates are set for the Central Administrative District. You can find out the specific vehicle amounts from the table below.
So, the following objects are subject to trade tax:
- stationary retail chain with sales floors;
- stationary retail chain without sales areas (except gas stations);
- non-stationary trading network.
Important: a retail chain is recognized as a combination of two or more objects (Article 2 of Law No. 381-FZ dated December 28, 2009). However, the number of points does not matter for the imposition of the trade tax. Even if it is only one store or kiosk, the fee still needs to be paid. This is stated, for example, in the letter of the Ministry of Finance dated November 30, 2017 No. 03-11-13/79321.
Article 413 of the Tax Code of the Russian Federation specifies another type of objects subject to trade tax. These are warehouses and bases. However, Moscow Law No. 62 of December 17, 2014 does not establish a vehicle rate for them, therefore, in the capital, these objects do not pay the fee.
In addition, in accordance with Article 3 of Law No. 62, the following are exempt from paying the trade tax in Moscow:
- trade at fairs and facilities located on the territory of retail markets (in this case, the TC is charged not from specific points, but from the entire market area);
- Post office;
- autonomous, budgetary and government institutions;
- religious organizations;
- kiosks specializing in “Print”;
- trade in cinemas, theaters, museums, planetariums, circuses, if the share of income from ticket sales is 50% or more;
- trade in books, magazines, newspapers, if the proceeds from the sale of these goods exceed 60% of turnover;
- household organizations providing some services (hairdressers, beauty salons, laundries, dry cleaners, repair of clothing, textiles, shoes, watches, jewelry, metal haberdashery, keys), if the area occupied by equipment for displaying and demonstrating goods does not exceed 10 % of the total, and the entire area of the facility is no more than 100 sq. meters.
And yet, many questions arise regarding the issue of taxation of vehicles for various objects. The Ministry of Finance responded to many of them in separate letters.
| Type of object or trade | Do I have to pay a sales tax? |
| Exhibition hall (showroom), where goods are displayed and payment is accepted | Yes, because trading activities are carried out in this premises (letter dated September 26, 2016 No. 03-11-06/4/55977) |
| Online store | No, because retail facilities are not used here (letter dated July 15, 2015 No. 03-11-10/40730) |
| Trade from open areas without temporary buildings (for example, seasonal vegetable stands, where vegetables are sold from the ground or from pallets) | No, because in this case, there is no retail facility (letter dated 10/14/2015 No. 03-11-09/58630) |
| Purchase and sale of real estate | No, because the sale of real estate is not a trading activity. The OKVED classifier classifies this line of business as a separate section G |
| Organization of selling goods of own production through a company store | Yes, because for the purpose of paying TC, the sale of goods of own production through company stores is classified as retail trade (letter dated July 27, 2015 No. 03-11-09/43208). Only Unified Agricultural Tax payers can avoid paying the fee for the sale of such goods through their stores. |
| A catering outlet, if it, among other things, sells ready-to-purchase goods | No, because A catering facility has the right to sell finished goods, including for takeaway (letter dated 10/04/2016 No. 03-11-12/57653) |
| A car service that, when providing vehicle repair services, sells spare parts without installing them | Yes, because Moscow Law No. 62 dated December 17, 2014 exempts only some service organizations from paying TC |
| An organization in whose office they issue goods and accept money from customers | Yes, after all, not only specialized premises (shops, kiosks, etc.), but also other premises where purchase and sale transactions are carried out are recognized as objects of trade (letter dated July 15, 2015 No. 03-11-10/40730) |
| The owner of a retail facility who does not use it in his activities | No, because the mere possession of such an object does not imply trading on it (letter dated October 19, 2015 No. 03-11-09/59842) |
If you are not sure whether you need to pay a trade tax in your situation, we advise you to obtain written clarification from the Ministry of Finance or the Federal Tax Service. You can contact the Moscow Federal Tax Service at the place of business or through the online application form on the website of these departments.
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.
