Since 2015, Ch. 33. It provides for a new mandatory payment - trade fee. The form of this deduction caused a lot of questions among business entities. Consider the basic nuances regarding the collection of this payment. 
General information
What is the essence of the trade fee? From January 1, 2015, Art. 8 Tax Code. Clause 2 of this rule has been supplemented in accordance with which a new tax has been introduced - the trade tax. This deduction should be understood as a mandatory contribution, which is levied on individuals and organizations as one of the conditions for committing actions with legal significance in relation to these subjects. These include, in particular, the issuance of permits or the granting of certain rights by authorized state territorial or other bodies.
A sales tax may also be set within a particular locality for certain activities. This deduction is carried out quarterly. The country first of all began to operate a trade levy in Moscow. To whom to pay and how to calculate the deduction is indicated in the relevant regulatory act. The document defines not only the collection procedure, but also sets the rates at which the calculation is made. The new provisions of the Tax Code also apply to St. Petersburg and Sevastopol (cities of federal significance). Regional rules for determining the object of taxation, rates, types of activity are established by regulatory acts of the subjects.
Trading fee in Moscow: who to pay and how to count?
First of all, it must be said that deduction is carried out when the subject uses the object in the implementation of a certain type of activity. The regulatory provisions establish a list of areas of work for persons in respect of whom a trade tax has been established in Moscow. Law No. 62 provides for rates not for all types of entrepreneurial activity. An object may be real estate or movable property located in the capital. For example, it is a construction, building, stationary or non-stationary structure, point of sale, premises. Deductions are made at the place of registration. The letter of the Federal Tax Service No. GD-4-3 / 10382 explains where to register, in order to then deduct the trade tax in Moscow. How to calculate the amount? For this, a fairly simple formula is used:
TS = rate x actual value of the physical parameter of the object.
Tariffs
Before calculating the trade fee, you should familiarize yourself with the list of rates established for business entities. Tariffs are determined by the facility as a whole or by its area. The rate depends not only on the type of business, but also on the place where the activity is carried out.
| Sales of products in stationary facilities without halls and in non-stationary structures | |
| Districts included in the Central Administrative District | 81 tons / 1 item |
| Settlements and areas included in Troitsky, Zelenogradsky, Novomoskovsky AO, as well as indicated in the note to the table | 40.5 tons / 1 item |
| Retail and distribution of goods at retail | |
| Any place on the territory of Moscow | 40.5 tons / 1 item |
| Sales of products through stationary facilities with halls up to 50 m2 (inclusive) | |
| Districts included in the Central Administrative District | 60 tons / 1 item |
| Districts and settlements of Novomoskovsky, Troitsky, Zelenogorsk Autonomous Okrug, as well as administrative districts shown in the note to the table | 21 tons / 1 item |
| Districts included in Northeast, North, Southeast, Southwest, South, Northwest, Western AO, except as indicated in the note | 30 tons / 1 item |
| Sale of goods through stationary objects with halls, the area of which is more than 50 m2 | |
| Districts included in the Central Administrative District | 1200 each sq. m hall area up to 50 m2, 50 r / sq. m (incomplete / full) over 50 m2 |
| Settlements and districts included in Troitsky, Novomoskovsky, Zelenogradsky AO, as well as in the areas given in the note | 420 p. m. area not exceeding 50 m2, 50 p. / m2 (incomplete or complete) in the presence of a hall more than 50 m2 |
| Districts included in East, North, North-East, West, South, South-West, North-West AO, except for districts indicated in the note | 600 p. / M2 with a hall less than 50 m2, 50 p. / M2 (full or incomplete) with an area of more than 50 m2 |
| Retail Market Organization | |
| Any territory within the city of Moscow | 50 p. / 1 m2 square |
| Note: Severny, Molzhaninovsky, Novokosino, East, Kosino-Ukhtomsky, Solntsevo, North / South Butovo, Vnukovo, Nekrasovka, Novo-Peredelkino, Kurkino, Mitino | |
Physical characteristic
This is the second indicator of the formula by which the trade fee is determined. In Moscow, the area of an object is used as this characteristic. It must be determined for the hall, the size of which is more than 50 square meters. m, as well as for markets. In one of his letters, the Ministry of Finance explains how to make calculations. In particular, experts pointed to Ch. Tax Code on the patent system. Meant sub. 5 p. 3 Art. 346.43. Information about the area of the hall, including the premises that are included in it, is given in the inventory or title documentation. Having determined the desired parameter, you can calculate the trading fee. The sample is as follows.
Suppose an enterprise operates using a fixed network facility. The size of the hall is 70 square meters. m. Point is located in the district included in the Central Administrative District. For the quarter, thus, the trade fee will be:
1200 x 50 + 50 x 20 = 61 tons / quarter.
Exemptions
The sales tax in Moscow does not apply to all types of activities. In Art. 3 of the 62nd normative act adopted by city officials, the following categories are established:
- Retail sales of products that are carried out using vending machines.
- Sale at fairs (regional, weekend and other specialized).
- Trade using retail chain facilities located in the retail market.
- Separate sale of goods (retail), which is carried out on the areas under the operational management of state, autonomous and budgetary institutions.
Release of products from stock
Many entrepreneurs are wondering if they should deduct the trade tax in Moscow for wholesale trade. Products may be sold from stock. In accordance with the Tax Code, this type of activity is subject to taxation. However, Law No. 62 does not establish an obligation to deduct the trade fee. In this regard, when selling products from a warehouse, the subject is exempted from additional costs. It should also be noted that the payment of the trade fee is not provided for those entities that sell goods in this way in the region. This is due to the fact that a normative act in the territories adjacent to the capital has not been adopted. If wholesale is carried out using objects of a stationary trading network (not warehouses) with a trading floor, then payment of the trade fee is made.
The issue of space rights
Some enterprises use leased space in their activities. In this regard, the question arises: is it necessary for such companies to deduct the trade fee? An explanation on this issue was given by Yu. Podporin (representative of the Ministry of Finance). In particular, he pointed out that the organization has an obligation to deduct the trade fee if the rented premises are used directly in the implementation of the sale of goods. If the company does not have any area, for example, sells via the Internet, it is exempt from these costs. 
Registration
Everyone who pays the trade fee and uses objects that are subject to taxation must register with the Federal Tax Service. At the same time, the requirement for registration also applies to enterprises located on the simplified tax system and applying basic tax accounting.Entities must submit a notice to the inspection at the location of the property, which is used in the implementation of activities or at the address of residence (for individual entrepreneurs), or the location of the organization. This requirement is contained in Art. 416, paragraph 7 of the Tax Code. A letter from the Ministry of Finance clarifies the application of this norm. For example, if the company is registered in the region, and the implementation is carried out in a store located in Moscow, then registration is carried out at the address of this outlet in the city branch of the Federal Tax Service. If the sale by the same company is carried out using movable objects (tents, cars, etc.), then the notification is sent to the regional inspection. 
Application specifics
The notification form recommended for completion is approved by the letter of the Federal Tax Service. The same document clarifies some of the points in content. The notification form provides fields in which information is indicated:
- About the subject making deductions.
- Type of trading activity.
- Data relating to the calculation of the amount.
When changing certain information, the subject must send a new notice within five days.
A special case
Separately, it should be said about the situation when an enterprise uses several objects in its activity that are subject to a trade tax. Each such area must be notified to the control service. Information is entered into the application, which is submitted for registration as a payer of the fee. If all objects are located on the territory of the capital, then the notification should be sent to the territorial unit that is indicated in it first.
Specificity of calculation of terms
The established period for the notification is 5 days for the payer (workers). For example, if on July 1, 2015, an enterprise sells products using an object that is subject to taxation, then it needs to send a statement no later than July 7 of that year. However, according to lawyers, you can send a notification no later than the 8th. This is because the calculation of the period is carried out from the day after the occurrence of the event, which, in fact, determines the beginning of the period. The emergence of the object covered by the levy system occurred on July 1. This means that the five-day period starts from July 2. In addition, it is worth considering that the 4th and 5th were days off. Therefore, a notification can be sent on the 8th.
It should be noted that trade falling under the levy is considered to be an entrepreneurial activity without registration. This, in turn, is regarded as a violation of the Tax Code. Responsibility for it is provided in the form of a fine, up to 10% of the income received from this activity, but not less than 40 thousand rubles. After the subject is registered, he has an obligation to pay the fee on time. The obligation to report to the Tax Code on this deduction has not been established. Transfer must be carried out before the 25th day of the month that follows the taxation period, that is, quarterly. 
Nuance
In order for the subject to act as a payer of the fee, he needs to use the taxation object for trading at least once a quarter. This wording is established in Art. 412, paragraph 1 of the Tax Code. In this regard, entrepreneurs have a question: for what period should be deducted if, for example, the shipment was made in one quarter, and the payment from the counterparty arrived in the next? However, there were no other operations for the second period. Y. Podorin explained that the deduction should be made for the quarter in which the shipment was made. Along with this, he warns that the obligation remains with the payer until the date of deregistration. This day under paragraph 4 of Art. 416 of the Tax Code recognizes the date on which the trade is terminated and indicated in the notification.
Amount reduction
The amount of the fee can be reduced by the following taxes:
- For profit in the part allocated to the regional budget.
- Personal income tax, if the subject makes deductions in the subject at the place of registration.
- A single tax when using the simplified tax system for income directed to the regional budget.
The right to reduce the amount is lost if a notification of registration is not submitted. This position is present in the Tax Code. Entities that use the income-expense object on a simplified tax system may account for the amount of the fee in costs.
