Rules for payment and calculation of trade tax (TC) for individual entrepreneurs

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.

How to register and pay trading fees

To pay the trade tax, you need to submit a notification in the TS-1 form to the Federal Tax Service at the location of the trade object . This is a two-page document that indicates the main details of the organization - name, TIN, KPP (if available), OGRN/OGRNIP, as well as information about the object subject to trade tax. You need to indicate the OKTMO code, the name of the object, its address, cadastral number, area of ​​the sales area and some other parameters. In addition, it is necessary to indicate the date from which the obligation to pay the trading fee arises. The fee rate, amount and benefit code (if any), as well as the calculated amount of the fee, which the taxpayer will pay quarterly, are also stated here.

The fee is paid no later than the 25th day of the month following the end of the taxation period.

Note! Payers of the trade fee when taxing their income (corporate income tax, personal income tax for individual entrepreneurs on OSNO, tax under the simplified tax system) have the right to reduce the corresponding tax by the amount of the trade fee. This also applies to entities that use the simplified tax system with the object of income.

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.

How to properly reduce the tax on the amount of the trade fee?

The opportunity to reduce the trade tax was provided to organizations and individual entrepreneurs registered in Moscow. Entrepreneurs who trade in the capital but are registered in another region will have to pay the tax in full.

Using the general taxation system, it is possible to reduce only the regional part of the income tax and advance payments - 18%. Because the declaration form does not contain special lines for filling out information about the trade tax; the Federal Tax Service recommends filling out lines to reflect the amounts of tax paid outside the Russian Federation and subject to offset against tax payments in the Russian Federation. A revised report form will be prepared for the new year.

The simplified tax system reduces only the tax calculated as 6% of income. At the same time, there is no limit of 50% as a reduction in insurance premiums for individual entrepreneurs with employees and organizations. The tax is reduced on the trade tax in addition to the insurance premium amounts, so the total amount payable may be zero. Under the simplified tax system “Income minus expenses”, the paid trading fee is not counted towards the tax reduction, but is simply written off as expenses. Therefore, for such payers, the fee increases the tax burden in any case.

Who will inspect trade objects and how?

It will not be the tax inspectorate that will identify unscrupulous traders, but the Department of Economic Policy and Development of the City of Moscow. To optimize control, they won’t go to everyone, but first they will analyze information from a variety of sources:

• from the Moscow Department of Trade and Services, which maintains the trade register and monitors retail outlets; from the state real estate inspection, which identifies the use of property for other purposes; from Rospotrebnadzor, where entrepreneurs report information about the start of trading activities, and consumers complain; from other state enterprises and institutions.
• from the tax inspectorates about registration under the trade tax (they will check whether the enterprise is registered and with what indicators);
• from owners of commercial objects (buildings, structures, objects in residential buildings);
• from citizens' appeals;
• from advertising on the Internet and media, including your website.

Controllers will compare all the data that can be obtained in order to identify retail outlets without registration, determine the correctness of the calculation of the fee amount and a reliable indication of the sales floor area. If violations are detected, a special report will be drawn up and the information will be forwarded to the tax office.

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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 >>

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 the trade tax?

Moscow Law No. 62 dated December 14, 2014 establishes benefits for certain categories of entrepreneurs under the Customs Union, so they may not have to pay it.

Who does not list the vehicle

• Owners of vending machines: coffee machines, vending machines for food and drinks, lenses, etc.;
• Sellers and owners of goods working at fairs, if they are held only on weekends;
• Trade in the retail market at stationary and other facilities. Money is not transferred because... TC is already paid by the owner of the territory, and double taxation is not allowed in the Russian Federation;
• Retail trade of a retail nature, if individual entrepreneurs work in premises under the control of state and budgetary institutions;
• Sale of goods on the territory of agri-food complexes;
• Divisions of the Federal Postal Service;
• Entrepreneurs working on the territory of theaters and museums, if their income exceeded 50% of the total revenue received from ticket sales;
• State-owned, autonomous and budgetary organizations;
• Religious communities carrying out trade on the areas and land plots they own.

Note! Individual entrepreneurs engaged in trade without stationary premises or with such with a total area of ​​up to 100 sq.m., as well as using mobile property, can also be exempt from the TC.

The criteria for tax exemption are given in the following table.

Individual entrepreneurs engaged in trading at non-stationary facilities or stationary ones with or without trading floors can also receive an exemption from the trade tax, if certain conditions are met:

• The Unified State Register of Individual Entrepreneurs lists trade in books, newspapers, magazines, and second-hand book publications as the main type of business activity;
• At the end of the reporting period, the individual entrepreneur earned from 60% in the form of income in the total volume for trade in printed publications;
• Books, newspapers, magazines and other publications occupy at least 60% of the total area of ​​the room;
• Individual entrepreneurs carry out cash or non-cash payments using cash register systems with sending fiscal information.

Let's consider a practical example: An entrepreneur opened a newsstand with an area of ​​10 sq.m. All newspapers, magazines, notebooks and other items occupy 7 sq.m., i.e. 70% of the total room size. Consequently, an individual entrepreneur is exempt from TC if a cash register is used during trading.

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

When should I pay the trading fee in 2018?

The trading fee is paid quarterly, no later than the 25th day of the month following the taxable quarter. According to paragraph 2 of Art. 417 of the Tax Code of the Russian Federation, the following deadlines for payment of the trade tax in 2021 are established:

• for the fourth quarter of 2021 - no later than January 25, 2021;
• for the first quarter of 2021 - no later than April 25, 2021;
• for the second quarter of 2021 - no later than July 25, 2021;
• for the third quarter of 2021 - no later than October 25, 2018.

The trade tax is paid to the Federal Tax Service where the organization is registered. In the form, which can be taken from the inspection itself or on the website, you must enter the following budget classification codes:

• KBK for transfer of trade tax - 182 1 05 050 10 02 1000 110;

• KBK for transferring penalties for trade fees - 182 1 0500 110;

• KBK for transferring a fine for a trade fee - 180 1 0500 110.

Responsibility for accidental non-payment or incomplete payment of this type of fee is provided for in the Tax Code of the Russian Federation in the form of a fine of 20%. But if the fact of deliberate non-payment (incomplete payment) is proven, the inspectorate will oblige you to pay the due amount and, in addition, pay a fine of 40% of the amount of the unpaid fee.

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.

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 >>