Who pays the trading fee? How to calculate trade fee - rate and payment terms

Trade fee - a new tax payment introduced in 2015. Its rules are determined not only by the Tax Code, but also by the laws of the subjects Russian Federation. Let's look at the specifics of paying this fee.

Payers of trade tax under the Tax Code of the Russian Federation: who are they?

TO trade tax payers Ch. 33 of the Tax Code of the Russian Federation, dedicated to this payment, includes legal entities and individual entrepreneurs engaged in trading at retail facilities, excluding individual entrepreneurs working on a patent and persons using the Unified Agricultural Tax (Clause 2 of Article 411 of the Tax Code of the Russian Federation). If a trade tax has been introduced in the region, then the application of UTII to trade activities falling under the trade tax is impossible.

Activities carried out at the following facilities are considered trading (Article 413 of the Tax Code of the Russian Federation):

• a stationary network, regardless of whether it has trading floors;
• non-stationary network;
• warehouse type;
• retail markets in connection with their creation and management of their operation.

The basis for calculating the tax is the type or area of ​​the trade object. Depending on the nature and size of the object, the Tax Code of the Russian Federation defines the specific rates of this fee (Article 415 of the Tax Code of the Russian Federation).

However, the rules contained in the Tax Code of the Russian Federation only determine common features this payment, and the specific procedure for application (including the amount of rates and the range of tax benefits) is established by the constituent entities of the Russian Federation, in which this fee is introduced by the relevant legislative act (Article 410 of the Tax Code of the Russian Federation). Therefore, finding out who pays the trade tax in a specific region, you need to find out:

• Has this subject of the Russian Federation adopted a law on trade fee.
• To which circle of persons does the law of the region require payment of the fee?

What budget does the payment of the trade fee include?

Trade fee— local level tax (Clause 3, Article 15 of the Tax Code of the Russian Federation), in establishing the specifics of its calculation, the most important role is assigned to local authorities. They have the right to determine:

• Breakdown of taxpayers and trade objects into categories.
• Features of taxation depending on the type of trading activity and the place of its implementation.
• Your own system of rates, without going beyond the upper limits established by the Tax Code of the Russian Federation, while having the opportunity not to set a rate at all (in fact, to exempt the object from taxation).

They are also responsible for appointing a body that must collect information about taxable objects and provide this information to the Federal Tax Service (Article 418 of the Tax Code of the Russian Federation).

That is, all powers to control the correctness of calculation and payment of this tax rest with local authorities. And the answer to the question is where to pay trade tax, is obvious: to the local budget.

An individual entrepreneur has the right to reduce the accrued personal income tax by the amount of the sales tax. But what to do if the amount of the collection turned out to be more than the personal income tax? About this - in the article.

Where should the trading tax be calculated from July 1, 2015?

Introduction trade tax became possible from July 1, 2015 (Clause 4, Article 4 of the Law “On Amendments to the Tax Code of the Russian Federation” dated November 29, 2014 No. 382-FZ). A prerequisite for the appearance of this tax in the region is the adoption of an appropriate law.

By this date, such a document was adopted by the only subject of the Russian Federation - Moscow (Moscow City Law “On Trade Fees” dated December 17, 2014 No. 62). The remaining constituent entities of the Russian Federation planned to introduce trade tax no earlier than 2016. However, in 2016, not a single region of the country joined Moscow.

The Moscow Law determined the circle of taxpayers and the list of taxable objects in detail given in the Tax Code of the Russian Federation, without establishing a rate for trade carried out directly from warehouses (Article 2 of the Moscow Law), which exempted this activity from taxation.

The Moscow law provides for a number of benefits in the form of tax exemption:

• Legal entities and individual entrepreneurs employed retail trade with the use of vending machines, sales at fairs and in retail markets, peddling in premises managed by autonomous, budgetary or government institutions.
• Legal entities belonging to autonomous, budgetary or government institutions, as well as federal postal organizations.

The Moscow Law “On Amendments to the Laws of Moscow” dated June 24, 2015 No. 29, the original text of the law dated December 17, 2014 No. 62, is supplemented with benefits introduced for the period until 2021:

• The types of tax-exempt activities include trade on the territory of the agricultural cluster, sales in the premises of cinemas, theaters, museums, planetariums, circuses (provided that the income from the main activities of these institutions exceeds half of all receipts), non-stationary trade in printed products.
• Religious organizations engaged in trade on the territory of the relevant religious institutions have been added to the list of legal entities exempt from the fee.

Additionally, by law dated June 24, 2015 No. 29, without limiting the validity period, benefits are exempt from paying the fee for legal entities and individual entrepreneurs providing personal services (including services of hairdressers, beauty salons, laundries, dry cleaners, clothing repair shops, metal goods) provided that that the trade object occupies an area of ​​no more than 100 square meters. m. and of this area no more than 10% is allocated for display of goods.

Taxpayers are registered by independently applying to the Federal Tax Service or on the basis of information provided by the Department of Economic Policy and Development of Moscow, which serves as the body authorized for this purpose (letters of the Ministry of Finance of the Russian Federation dated April 8, 2015 No. 03-11-06/19790 and dated March 27 .2015 No. 03-11-06/16906).

NOTE! If the taxpayer fails to register, he or she will face a fine equal to 10% of the amount of income from the retail facility, but not less than 40,000 rubles. (clause 2 of article 116 of the Tax Code of the Russian Federation). An administrative fine in the amount of 2,000 to 3,000 rubles may be imposed on officials of organizations. (Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

Read about the additional benefits introduced in Moscow since 2017. .

How to pay the trading fee in 2016-2017?

Trade fee - quarterly tax paid by the taxpayer no later than the 25th day of the month that follows the reporting period (clause 2 of Article 417 of the Tax Code of the Russian Federation). If the taxpayer has not registered, but according to the information received by the Federal Tax Service from the authorized body, he has an object of taxation, then the tax authority, no later than 30 days from the date of receipt of information about the availability of the object, will send the taxpayer a demand for payment, in which the amount of tax will be calculated according to data available to the Federal Tax Service. A similar procedure will be followed if it is revealed that the information about the object of taxation provided by the taxpayer to the Federal Tax Service when registering as a payer of this fee is unreliable (clause 3 of Article 417 of the Tax Code of the Russian Federation).

What to do if you didn’t have to register, but you submitted a notification to the Federal Tax Service, read the article .

The choice of the place where the fee is paid depends on the place of registration (letter of the Federal Tax Service of the Russian Federation dated June 26, 2015 No. GD-4-3/11229@):

• The property where trade is carried out. For this situation, the OKTMO code corresponding to the place of registration as a fee payer is given in the payment document.
• Legal entity or individual entrepreneur paying the fee. The OKTMO code for such a case must correspond to the place of trade.

Payment order by trade tax is completed in the usual manner for tax payments using a standard set of details. The BCC is indicated as follows:

• for tax - 182 1 05 05010 02 1000 110;
• for penalties - 182 1 05 05010 02 2100 110;
• for a fine - 182 1 05 05010 02 3000 110.

A sample of filling out a payment document for this tax can be seen in the material .

Results

Preparation of payment documents for payment trade tax is not difficult. Payment deadlines must be observed and fee calculations must be made based on reliable data.

In July 2015, the Tax Code was supplemented with a new chapter. It was created due to the addition of another type of payment for taxpayers - a trade tax. According to this law, starting from the third quarter of 2015, some organizations of the Russian Federation and entrepreneurs of the Russian Federation began to pay additional money to the budget of their regions, including Moscow and the Moscow region. All this must be taken into account in the postings. Interestingly, since the adoption of this amendment in Saint Petersburg e corresponding provision to pay and calculate this type there was no payment. The government has established that it is necessary to exempt individual entrepreneurs on a patent from payment. The payment itself is fixed, stationary, determined differently depending on the type of trade in each territory.

Trade fee: who to pay and how to calculate it in 2017 - basic rules

The size of the trade fee itself affects the type entrepreneurial activity, location of objects of sale and physical characteristics.

The payment deadline is once per quarter. Payers should be aware that they can reduce the taxes they pay according to the declaration by the amount the amount of which corresponds to the given tax. An exception is made for those companies that sell goods directly from the warehouse.

The value of the rates to be paid is calculated at the territorial level. Therefore, for example, the value in Moscow and the Moscow region would definitely be different from St. Petersburg, although this type of payment was not introduced in the latter.

How much is the trading tax in 2017 in Moscow?

The amount you need to pay in Moscow and the Moscow region depends on the exact area where the place of trade is located. Therefore, for points in the Central Administrative District of Moscow, the rate is 60,000 rubles. For the limits of the Moscow Ring Road in Moscow and the Moscow region, its size is 30,000 rubles, and outside the Moscow Ring Road in the Moscow region - 21,000 rubles. The values ​​are indicated for stationary objects, the footage of the sales area of ​​which is 50 sq.m. For non-stationary objects or for those that do not have bargaining. The amounts in the hall are as follows: Central Administrative District of Moscow - 81,000, MKAD of Moscow and the Moscow region - 40,500 rubles, MKAD outside the Moscow region - 28,350 rubles. In this case, in any case, for exceeding the top footage, you need to pay another 50 rubles for each sq. m, so take this into account when calculating in the calculator. In Moscow and the Moscow region, these amounts are the largest in Russia.

How much is the trade tax in St. Petersburg?

St. Petersburg became one of two cities where this type of taxation was not introduced. This decision was made by local authorities as soon as the law came into force. Therefore, St. Petersburg businessmen do not need to calculate and pay this money. However, rumors suggest that St. Petersburg will join the list of cities where the payment has been introduced. According to authorities, this could be an addition to the treasury of the city of St. Petersburg.

By what percentage does the trade fee reduce the tax under the simplified tax system?

The tax reduction under the simplified tax system goes to the amount for which the payment in question was paid. It is very important that, unlike many other cases, there is no 50% limitation here. Therefore, you can safely take away the entire payment amount.

Calculation of trade tax in Moscow in 2017 - trade tax calculator

Calculate using a calculator right size payments are quite simple. If the size of your store is 40 sq. m, then the calculator will give an amount of 60,000 rubles. If grocery store in terms of footage it occupies 399 sq. m, then the number 77,000 rubles will be displayed in the calculator. If we are talking about the Moscow region outside the Moscow Ring Road, then the actual amounts in the two above-mentioned cases are 21,000 and 38,000 rubles. So remember to take into account exactly where the point of sale is when you calculate your sales fee.

KBK trade fee

You must pay the amount you calculated on the 25th of the month following the reporting period. When filling out payment documentation, you must, as always, mention the KBK. In this case, for the main payment the KBK corresponds to the combination 182 1 05 05010 02 1000 110. But, for example, for the penalty it is 182 1 05 05010 02 2100 110.

List of trade tax defaulters or who is entitled to benefits?

The law establishes only two categories that are allowed not to pay money for trading. territory. The first category is entrepreneurs operating on the patent system. The second category is all taxpayers with unified agricultural tax. Other benefits are provided at the city and regional levels separately.

Trade fee for individual entrepreneurs in 2017 is subject to the basic rules that were established for this payment when it was introduced into use. Let's consider what its features should be taken into account by individual entrepreneurs.

Which individual entrepreneur is subject to payment of the fee?

First of all, it is useful for an entrepreneur to find out whether he really has to pay a trade tax (TC) to the budget.

Trade fee - relative the new kind tax liability, which in accordance with paragraph 1 of Art. 411 and paragraph 1 of Art. 413 of the Tax Code of the Russian Federation may be imposed on entrepreneurs and legal entities carrying out trading activities using:

• stationary premises with or without halls for serving visitors;
• non-stationary retail facilities;
• warehouses;
• territories of retail markets.

Trade at stationary facilities without halls, which are gas stations, is not subject to trade tax (subclause 1, clause 1, article 413 of the Tax Code of the Russian Federation).

The right to introduce a trade tax has regional authorities. To take advantage of this right, the region must adopt a legal regulation obliging local entrepreneurs to pay the TC, as well as regulating the calculation of the corresponding fee. So far, only the metropolitan authorities have adopted the relevant regulatory legal act. We are talking about the Moscow law of December 17, 2014 No. 62.

In this case, what matters is not the fact that the individual entrepreneur is registered in Moscow, but the fact that he carries out sales specifically in the city. An entrepreneur can be accountable to the Federal Tax Service Inspectorate of any Russian region, however, provided that sales are made in Moscow, he will be required to submit a notification about the implementation of trading activities to the capital's Federal Tax Service Inspectorate (clauses 2, 7, Article 416 of the Tax Code of the Russian Federation), after which he will begin to pay TS to the capital budget . The corresponding notification is drawn up according to the unified form TS-1.

Vehicle benefits for individual entrepreneurs

The legislation of the Russian Federation defines a specific list of business entities that are not required to make payments under the vehicle into the budget. In accordance with paragraph 2 of Art. 411 of the Tax Code of the Russian Federation, entrepreneurs working under a patent, as well as individual entrepreneurs and legal entities carrying out farming activities and using the Unified Agricultural Tax regime are exempt from paying TC.

Additional benefits may be established by the laws of the entities introducing trade taxes. Thus, Moscow legislation establishes a number of additional benefits under the vehicle for individual entrepreneurs and legal entities. In accordance with paragraph 1 of Art. 3 of Law No. 62, individual entrepreneurs and legal entities that carry out sales are exempt from paying TC:

• using vending machines;
• at fairs;
• in retail markets;
• in a distributed format on the territory of institutions budget system RF.

It is worth noting that Law No. 62 does not establish rules for calculating vehicles for trade from warehouses. So, according to experts, there is no need to pay the appropriate fee for trading from a warehouse. However, in the notification sent to the capital’s Federal Tax Service, the entrepreneur is still advised to indicate that the warehouse is used in the trading process.

Which individual entrepreneur should calculate the sales tax?

So, we found out which individual entrepreneurs should pay the TS. But there is one more nuance - determining the obligation to calculate the vehicle for individual entrepreneurs. Let's consider it.

Trade fees are not paid by individual entrepreneurs who:

• work under a patent scheme or for the Unified Agricultural Tax;
• carry out sales using vending machines, at markets, fairs, in retail format in budgetary institutions, as well as when using warehouses.

However, only those individual entrepreneurs who, in principle, are not subject to its payment, are exempt from calculating the TC, that is, those who work under a patent and unified agricultural tax. They also have no obligation to send a notification to the Federal Tax Service about the implementation of trade.

In turn, individual entrepreneurs who use benefits, as well as those who are not exempt from paying TC, must calculate this fee. This is necessary to correctly provide the Federal Tax Service with information about the commercial facility used in the notification in the TS-1 form. The fact is that in the structure of this notification there are lines in which the figures for the calculated vehicle are indicated.

In the corresponding notification, the individual entrepreneur must independently determine the amount of the fee, and also indicate in it such indicators as:

• the rate established for a specific type of retail facility;
• the rate in rubles established for a square meter of object area;
• the amount of the calculated quarterly vehicle;
• benefits information;
• the actual amount of the quarterly TC payable.

If necessary information about the vehicle will not be indicated in the notification, then the Federal Tax Service will most likely calculate the vehicle independently, using information that can be provided in the manner of interdepartmental interaction with Moscow municipal structures(Article 4 of Law No. 62). The entrepreneur will need to pay this amount, like any other tax, by the 25th day of the month following the reporting quarter. Otherwise, a fine may apply.

Once the amount of trade tax has been calculated and transferred to the tax authorities, subsequently, firstly, it will be necessary to transfer it to the budget, and secondly, it will be reflected in the income tax return (for individual entrepreneurs on OSNO) or in the declaration under the simplified tax system (if the individual entrepreneur works on a simplified basis) in order to reduce the tax burden.

If necessary, data on the vehicle submitted to the Federal Tax Service can be corrected (for example, due to errors in the initial calculations of the amount of the fee) by sending a new notification to the tax authorities in the TS-1 form.

The main components of the formula for calculating the vehicle value for individual entrepreneurs

The calculation of the TC directly depends on exactly how and where the individual entrepreneur carries out trade.

The trade fee formula includes 2 main components:

• rate;
• physical characteristics of the object of trade.

At the same time, the rates are set by the legislator for retail facilities based on their physical characteristics. What does this look like in practice?

The physical characteristics of an object used in trade can be represented by 2 varieties:

• as the area of ​​areas of the facility that are directly used in the sales process (this can be a trading floor or a trading area);
• as the actual inclusion of the object in the trade infrastructure used by the individual entrepreneur.

In the 1st case, the TC is defined as the product of the value of the rate (ST) established for a specific object with a physical characteristic in the form of area, by the indicator of this area, expressed in square meters(PL). In the 2nd case, the TS practically corresponds to the value of the bet (in another interpretation, the product of the bet by 1).

Thus, there are 2 main formulas for determining the size of a vehicle:

• For retail facilities with a physical characteristic in the form of area:

TS = ST x PL.

• For retail facilities with a physical characteristic in the form of inclusion of the facility in the retail infrastructure:

The rates for the vehicle are determined by the regulations adopted by the legislative assembly of the city that introduced the vehicle. For Moscow, they are enshrined in the provisions of Art. 2 of Law No. 62, adopted in the Russian capital. They, in turn, correlate with the physical characteristics of retail facilities, also defined by Law No. 62.

How are rates and physical characteristics of a vehicle determined?

The rates used in Moscow for the purpose of calculating the vehicle price, based on the methodology proposed by the capital legislator, correspond to:

• with the type of retail facility;
• the area in which the shopping facility is located.

The classification of retail facilities provided for by Law No. 62 generally corresponds to that defined at the level of the Tax Code of the Russian Federation. These could be:

• stationary premises;
• non-stationary objects;
• movable objects that are used for trade in carry-out and delivery formats.

In turn, stationary objects are further classified into those that:

• include a hall for serving visitors with an area of ​​up to 50 square meters. m;
• include a hall of more than 50 sq. m;
• do not include the hall.

As for the location of the retail facility, Law No. 62 defines 3 groups of districts, each of which has its own tariff for sales tax.

Group 1 includes all districts of Moscow located in the Central Administrative District. The 2nd group includes areas located primarily outside the Moscow Ring Road, in particular New Moscow. The 3rd group includes areas located generally within the Moscow Ring Road, but not included in the Central District.

The exact classification of Moscow districts within these groups can be found in paragraph 1 of Art. 2 of Law No. 62.

Physical characteristics in the form of the actual inclusion of the object in the trade infrastructure are established by the capital legislator:

• for stationary premises without halls, as well as with halls up to 50 square meters. m;
• non-stationary premises;
• objects used for sale in retail and delivery formats.

Physical characteristics in the form of area are established by the capital legislator:

• for stationary premises with halls with an area of ​​more than 50 square meters. m;
• retail markets (for which, as we know, a discount has been established).

Rate rates for vehicles for individual entrepreneurs

For the 1st group of Moscow districts, vehicle rates for individual entrepreneurs and legal entities are set at:

• 81,000 rub. for stationary premises without halls, as well as non-stationary objects;
• 60,000 rub. for stationary facilities with a hall with an area of ​​up to 50 sq. m;
• 40,500 rub. for objects used for sales in delivery and distribution formats;
• 1,200 or 50 rub. (we will look further at which indicator is selected in a particular case) for stationary premises with halls with an area of ​​more than 50 square meters. m;
• 50 rub. for retail markets.

When determining the vehicle for stationary premises with halls whose area exceeds 50 sq. m, rate 1,200 rub. applies only to an area within 50 square meters. m. Starting, simply put, from 51 sq. m the rate of 50 rubles is applied.

For the 2nd group (in parentheses we indicate the values ​​for the 3rd group) of districts, the rates are set at:

• RUB 28,350 (RUB 40,500) for stationary premises without halls and non-stationary objects;
• 21,000 rub. (RUB 30,000) for stationary facilities with a hall area of ​​less than 50 sq. m;
• 40,500 rub. (RUB 40,500) for retail outlets in delivery and distribution formats;
• 420 rub. (600 rub.) for stationary premises with a hall area of ​​more than 50 sq. m;
• 50 rub. (50 rub.) for markets.

The principle of calculating TC for stationary premises with a hall area of ​​more than 50 square meters. m in areas of the 2nd and 3rd groups is the same as in the case of areas of the 1st group.

How to calculate trading fee

Let's see how the vehicle can be calculated by an entrepreneur.

Example

Let’s agree that the individual entrepreneur has 3 retail outlets in Moscow:

• “Surprise” store with a hall area of ​​30 sq. m in the shopping center " Okhotny Ryad", located in the Tver district of the Central Administrative District;
• “Samotsvet” store with a hall area of ​​80 sq. m in the Rio shopping center, located in the Obruchevsky district of the South-Western Administrative District;
• tent at the Rogozhsky market in the Tagansky district of the Central Administrative District.

The first stage of calculating the TS for individual entrepreneurs is determining the amount of the calculated trade fee. To do this, the entrepreneur needs, firstly, to determine which of the three groups noted above each of his retail facilities belongs to.

Using the list of groups of districts, which is specified in paragraph 1 of Art. 2 of Law No. 62, we find out that the “Surprise” store and the tent belong to the 1st group, since they are located in the Central Administrative District, and the “Gem” store belongs to the 3rd group, since it is located in the South-Western Administrative District of Moscow.

The Surprise store, located in the 1st group area, is a stationary facility with a room area of ​​less than 50 square meters. m. The rate determined for it by Law No. 62 is 60,000 rubles. The physical indicator is 1.

The calculated vehicle value for the Surprise store is therefore 60,000 rubles.

The Samotsvet store, located in the 3rd group area, is a stationary facility with a room area of ​​more than 50 square meters. m. The rate determined for it by Law No. 62 is 1,200 rubles. for 50 sq. m of hall area and 50 rubles. for the rest of the hall area.

The calculated TC for the “Gem” store is the amount of the rate of 1,200, multiplied by 50 sq. m, and the rate is 50, multiplied by 30 sq. m, that is, 61,500 rubles.

The tent located in the area of ​​the 1st group belongs to stationary objects without halls. The calculated vehicle for it will correspond to the rate determined for it - 60,000 rubles.

The capital's legislator did not provide any benefits for the Surprise and Samotsvet stores. But for a tent the benefit is established in subsection. 3 p. 1 art. 3 of Law No. 62. This gives the entrepreneur the right not to pay TC for the tent.

Thus, the total amount of the vehicle that the entrepreneur must pay quarterly to the Moscow budget is 121,500 rubles.

Results

Entrepreneurs must calculate the value of the vehicle on their own in order to subsequently transfer the relevant data to the Federal Tax Service, and then pay the corresponding amount to the budget quarterly.

In order to correctly calculate the amount of trade tax in Moscow, an individual entrepreneur must know:

• which of the three groups? defined by law No. 62, refers to the area in which he carries out trading activities;
• how the retail facility used in business is classified (is it stationary, non-stationary, refers to those that are involved in delivery or carry-out trade, or is considered as belonging to the retail market);
• physical characteristics established for a specific type of retail facility;
• the rate established for a specific type of retail facility with a given physical characteristic;
• privileges, established by law for the retail facility used.

If the individual entrepreneur discovers that he has calculated the value of the vehicle specified in the notification to the Federal Tax Service with an error, then a repeated notification with updated data must be sent to the tax office.

Valid only in Moscow. It is regulated by Chapter 33 of the Tax Code of the Russian Federation and the Moscow Law of December 17, 2014 No. 62, as amended. as of 11/23/2016. The fee rates are established by Article 2 of this law and since 01/01/2017 they have been affected by some changes. Let's take a closer look in our article at what rates are applied by trade tax payers in Moscow in 2017.

How to calculate trading fee in 2017

Trading fees are calculated and paid quarterly. The size of the quarterly payment does not depend on the amount of revenue of the payer. To calculate the trade fee, the value physical indicator object of trade is multiplied by the current rate in the region.

For trade fees, rates (table below) are set in rubles per quarter based on one retail facility or the area of ​​this facility. Municipalities determine rates independently with their own regulations, however, they may not be higher than the estimated amount of the patent issued for 3 months for the relevant activity (Part 1 of Article 415 of the Tax Code of the Russian Federation).

In 2017, the deflator coefficient for the trade tax is 1.237 (order of the Ministry of Economic Development of the Russian Federation dated November 3, 2016 No. 698). It applies to the marginal rate established by clause 4 of Art. 415 of the Tax Code of the Russian Federation for retail markets: 550 rubles. x 1.237 = 680.35 rub. In Moscow, this rate is: 50 rubles. x 1.237 = 61.85 rub.

The area of ​​trading floors is determined according to the rules of paragraphs. 5 tbsp. 346.43 of the Tax Code of the Russian Federation, it does not include the area of ​​utility rooms, change houses, premises for receiving and storing goods, where customer service does not occur.

What the trade fee, the rates of which are given in our table, will be for the payer depends not only on the area of ​​the retail facility, but also on whether the facility is stationary or not, as well as on the administrative district (AO) and the area where it is located. Thus, the highest collection rates are in the Central Autonomous District of Moscow, and the lowest in Zelenogradsky, Troitsky, Novomoskovsky and a number of other administrative districts of the capital.

Trade fee: rates (table for Moscow)

The trade tax is a new local tax, which so far is paid only by Moscow businessmen who use stationary, mobile pavilions or warehouses for trading. It was introduced in 2015.

Payment is also regulated by regional laws, by which it must be introduced in a specific territory. Today, a local tax has been introduced only in Moscow. When engaging in trade in Moscow, it is important to know how to correctly fill out a payment order for payment of the 2017 trade tax - what details and BCC to indicate in it.

Trade fee payment deadline 2017

Local tax is paid for each quarter no later than the 25th day of the month following the taxation period. Let's present the payment deadlines in 2017 in the form of a table.

Details of the recipient of the 2017 trade tax

The recipient of the tax is the tax office with which the payer is registered. The details of this Federal Tax Service are included in the payment. It is important that payers register at the location of the trade object. If the company or entrepreneur itself is registered in another region, but trades in Moscow, they pay the money to the Moscow Federal Tax Service. The standard payment form that payers fill out is given in the Appendix to Bank of Russia Regulation No. 383-P. Each payment receipt line has a corresponding field number.

Recipient details by line:

• Name and number tax authority at the place of registration (line 16) - for example, Federal Tax Service Inspectorate No. 7 for Moscow.
• Tax authority TIN (61)
• Tax authority checkpoint (103)

Details of the payer of the trade tax 2017

When filling out a payment in 2017, the payer indicates the following as his details:

• OKTMO code (line 105). At the same time, there are different cases code instructions municipality. They depend on whether the amount is paid at the location of the stationary trade pavilion, or at the location of the company or residence of the individual entrepreneur. When paying a fee for a real estate property, indicate the code of the municipality where trade is carried out - the pavilion is located. If you pay tax at the location of the company (residence of the individual entrepreneur), regardless of the location of the point of sale, then the OKTMO code can be found in the notice of registration as a payer.
• Checkpoint of the payer organization (102). The old checkpoint at the location of the company, which was assigned during registration, is indicated.

KBK trade fee 2017

KBK is also the most important detail when filling out a payment form. In 2017, the BCC (budget classification codes) for the payment of trade fees will not change. BCC is entered in line 104 of the payment order depending on the purpose of the payment - the main payment, penalties or fines. Each type of payment has its own BCC. For convenience, we present the KBK trade fee 2017 in the form of a table.