In cities of regional significance since 2015, a trade levy has been introduced. You need to pay it in case of registration for the use of the object of trade in one of the activities. Next, we will talk about when and how to transfer the trade fee, details for payment will also be indicated.
Payers
So far, the trade fee, the details of which are presented below, is paid only by persons involved in trade in Moscow. The amount depends on the location of the object:
- stationary - 10.5-81 thousand rubles;
- trade in the hall up to 50 square meters. m - 30-60 thousand rubles;
- trade in a hall with an area of more than 50 square meters. m - 600-1200 rubles. for 1 square. m from the first 50 + 450 rubles. for each subsequent sq. m);
- delivery trade - 40.5 thousand rubles.
The timing
Funds should be transferred to the budget by the 25th day of the month following the quarter. It is not necessary to provide a payment to the Federal Tax Service. But in order for the trade fee to be received, the details for payment should be known in advance.
When should I register?
Not before trading begins. Taxpayers have 5 days to submit documents from the moment the point was opened. If the activity will be carried out through the property, then it should be registered at the location of the store, and in other cases - at the place of registration of the office.
Payment Filling
Details for the transfer of funds are filled in the standard form No. 0401060. When filling out the document, it is important to specify a number of parameters correctly.
Based on who pays the trade fee, in the “payer status” field, indicate “01” for organizations or “09” for individual entrepreneurs.
The OKTMO code corresponds to the territory in which the activity is conducted. Their complete list is presented in the All-Russian Classifier of Territories of Entities. You can also find out the code through the service of the same name on the website of the Federal Tax Service.
Special cases
If the trade fee in Moscow is paid for a real estate object (for example, a store), then the taxpayer must register with the Federal Tax Service at the location of the object. What if trade is conducted through several facilities located in different areas of Moscow? It is necessary to register at the location of the object, which is indicated first in the notification. However, the OKTMO code (p. 105) should indicate the one that corresponds to the place of business. Additionally, line 16 should indicate the abbreviated name of the Federal Tax Service.
Example 1
The entrepreneur ships goods through 5 stores located in different parts of Moscow. In this case, you need to generate 5 documents to pay the trade fee. The payment order for each store will contain its unique OKATO number and the name of the branch of the Federal Tax Service. The UFC score in all documents will be the same - 40101810800000010041.
Example 2
The entrepreneur ships goods through 5 stores located in one municipal district of Moscow. In this case, you need to create one order to pay the trade fee. The payment order will contain the OKTMO code of the Federal Tax Service, in whose territory the points are located, and one abbreviated name of the inspection.
Period, date of document
The fee is paid quarterly. The specific period should be indicated in the payment. If it is necessary to pay the trade fee from July 2017 for the 2nd quarter, then in field 107 should be written .03.2017. Additionally, in the field “Purpose of payment” it should be indicated that the funds are transferred for the 2nd quarter of 2017. In the fields “Number” and “date” of the document should be set to “0”.
Trade in goods
Trade from any vehicle is charged according to a separate program. Entrepreneurs should transfer 40.5 thousand rubles once a quarter. to the budget. Even if the wheel is removed from the van, it will still be assigned to a separate group of objects. Stationary is a structure that has a foundation and inextricable connection with the ground.
Separate exceptions for the All-Russian Exhibition Center are also not established by the legislation. The benefit applies only to specialized, regional and weekend fairs. Regardless of the venue, participants in such events do not pay the fee.
Non-stationary objects
If the trade fee in Moscow is paid for a non-stationary object (car shop, tent, etc.), then you need to register at the location of the enterprise (IP residence). If the organization is registered in Yekaterinburg, and operates in Moscow, then reports must be submitted in Yekaterinburg. How then to fill out a payment? The OKTMO code should be indicated at the place of trade in Moscow, and the name of the recipient at the place of registration in Yekaterinburg.
In this situation, you should further clarify the details of the Federal Tax Service. After all, the funds will go to the regional budget, and the fact of payment will be checked by the Federal Tax Service in Yekaterinburg.
Kbk
The classification code is indicated on line 104 of the order. It starts with the numbers “182 1050501002". Further details depend on the purpose of the payment:
- 1000 110 - payment of the trade fee for the current month;
- 2000 110 - payment of interest;
- 3000 110 - repayment of the fine.
Other nuances
Banks debit funds for tax in the order indicated on line 21 of the payment. According to the rules presented in with. 21 Civil Code, when paying taxes, you must specify the code 5.
The TIP in field 22 is not populated when paying current fees. The identifier should be indicated only if it was approved by the recipient and brought to the attention of the payer.
Regardless of who pays the trade fee, on line 106 “basis of payment”, according to the general rules, “TP” is indicated.
“Type of payment” (p. 110) is not filled out.
2017 changes
Starting from the current year, the trade fee is recorded according to the new rules.
Firstly, the list of benefits has been increased. Individual entrepreneurs are exempted from paying the fee, the main activity of which is the sale of newspapers and magazines, provided that:
- revenue from the sale of these goods exceeds 60% of revenues;
- more than 60% of the area is allocated for the demonstration of magazines;
- settlements are carried out using online cash desks.
Secondly, the new deflator is 1.237. The collection rate set for retail markets increases by this coefficient. That is, the maximum collection rate is 550 x 1,237 = 680 rubles.
The fee is included in the amount of taxes.
Organizations paying a trade fee have legal grounds to reduce income tax. If you use a simplified woman with the “income” object, then only the tax on trade income is reduced by the amount of the fee. If the organization is engaged in several types of activities, in order to take advantage of the deduction, it is necessary to keep separate accounting of income. This rule does not apply to the simplified tax system with the form “income - expenses”.
The amount of the fee also depends on the area of the trading floor. The latter is calculated according to the rules of the patent system. In order not to overpay the money, it should be indicated in the plan, lease agreement the area of the hall without utility rooms and storage facilities. When calculating the FTS will be guided by these documents.
Special cases
Each member of the partnership pays a fee for himself. The amount is calculated in proportion to the contribution of a particular participant:
Fee = Share of Participant / Room Area x Tariff.
If trade is carried out at gas stations, then the amount of the fee is determined based on the area of the pavilion or the number of objects.
Responsibility
If the organization does not register as a payer of the fee, this will be regarded as illegal activity. A penalty is provided for this offense - 10% of income, at least 40 thousand rubles. If a notice of registration is not submitted, the organization or individual entrepreneur will not be able to reduce taxes by the amount of the fee.
For untimely or incomplete payment of the fee, a penalty of 20% of the tax amount is provided. If it is proved that the violations were committed intentionally, the fine will increase to 40%. Therefore, to list the trade fee, details for payment should be known in advance by the Federal Tax Service.
How to return a reputation?
If the company got into the lists of fines by accident, it can exclude itself from it on its own. How to do it?
The first step is to check the availability of the company on the list on the website of the Department of Economic Development. It contains data on 6 thousand outlets that have not been registered. Next, you need to write a letter asking to exclude the organization from the list of debtors. The complaint can be satisfied if the notice of registration was sent with a delay or the company does not trade at a particular object.
An enterprise has 20 days to appeal against being listed. Otherwise, data on the taxpayer will be transferred to the Federal Tax Service. The inspectorate will calculate the amount of the fee and set a claim for its payment. You can challenge this act within 180 days. To do this, you must write a complaint to the Department, but already on the model presented on the website of the state institution. The application should also be accompanied by supporting documents (a copy of the notice, lease agreement, cadastral extract with information about the outlet).
Documents can be sent by email or mail. The Department takes 30 days to make a decision (in some cases, 60 days). If a decision is made in favor of the company, it will be removed from the list and the act will be updated. Immediately after this, the FTS will cancel the charge.