Palmistry 

Showroom shopping fee. Bank of expert opinions. Deadlines for deregistration notices

If in the premises where the provided demonstration samples of goods are exhibited, sales contracts are concluded with buyers and money is accepted from them, then a sales tax must be paid.

Rationale:

In accordance with paragraph 1 of Art. 411 of the Tax Code of the Russian Federation, payers of the fee are organizations and individual entrepreneurs engaged in types of entrepreneurial activities in the city of Moscow, in respect of which the law of the city of Moscow establishes the specified fee, using movable and (or) immovable property.

According to paragraph 2 of Art. 413 of the Tax Code of the Russian Federation establishes a list of types of trade in which the trade tax is payable:

  1. trade through the objects of a stationary trading network without trading floors;
  2. trade through objects of a non-stationary trading network;
  3. trade through the objects of a stationary trading network with trading floors;
  4. warehouse trade.

Law of the City of Moscow dated 12/17/2014 No. 62 “On Trade Duty” (hereinafter referred to as Law No. 62) exemption from the payment of trade duty applies to trade carried out through objects of a stationary trading network that do not have a trading floor, objects of a non-stationary trading network or objects stationary trading network with a hall (halls) with an area of ​​​​less than 100 square meters. meters, subject to the following conditions: the main activity specified during the state registration of a legal entity or individual entrepreneur refers to the provision of services by hairdressers and beauty salons, laundry services, dry cleaning and dyeing of textile and fur products, repair of clothing and household textile products , for the repair of shoes and other leather goods, for the repair of watches and jewelry, for the manufacture and repair of metal haberdashery and keys; the area occupied by equipment intended for the display and demonstration of goods shall not exceed 10 percent of the total area of ​​the facility used for the activities referred to above.

In turn, the Ministry of Finance of the Russian Federation in Letter No. 03-11-06/3/3381 dated February 11, 2013 indicated that the exhibition hall (showroom) refers to the objects of a stationary trading network. The same opinion is shared by the courts (Resolutions of the Federal Antimonopoly Service of the North Caucasus of October 24, 2013 No. A25-347 / 2013 and Volga-Vyatka of July 15, 2013 No. A79-8172 / 2012 districts).

Acquiring is a way to pay for goods and services using payment cards. At the same time, merchant acquiring is when a client selects a product and provides a card to the seller for payment. The seller reads the card using the necessary equipment, after which the buyer confirms the transaction by entering the PIN code from the card.

Since trade acquiring will be installed in the room where the provided demonstration samples of goods (showroom) are displayed, as well as payment will be made through it (sales contracts will be concluded with buyers), in this case it is necessary to pay a trading fee.

Please note that the law may have changed. The opinion of the expert is based on the provisions of the legislation in force on the date of preparation of the consultation

If you did not find the answer to your question, please contact us for advice. We will be happy to answer your question based on the verified documents included in the Consultant Plus System.

This is the fourth publication dedicated to the trading fee. If you accidentally missed past articles with a bunch of useful information, we recommend reading:

The company provides services, additionally installed a showcase with a small number of goods that are sold separately from the services. Do I need to pay sales tax in this case?

First of all, it is worth recalling the benefits. Additional trade was exempted from the fee in the provision of services:

  • hairdressing and beauty salons,
  • laundry, dry cleaning and dyeing services,
  • repair of clothing and textiles for household purposes,
  • repair of shoes and other leather goods,
  • watch and jewelry repair,
  • production and repair of metal haberdashery and keys.

To apply for the benefit, the following conditions must be met:

  1. The main OKVED specified during registration must be included in this list of preferential services.
  2. There is no trading floor or less than 100 square meters, and showcases occupy up to 10% of its area.
  3. You will have to register for the sales tax in order to claim the benefit. You don't need to pay a fee.

Entrepreneurs who sell goods and provide other services need to register and pay sales tax. Among them are car services with the sale of spare parts not only as part of the provision of services. And here another question arises: from what area should the sales tax be paid? After all, as a rule, there is no trading floor, and the premises are used for the provision of services. In this case, it is necessary to determine that the retail space is a premises for the provision of services. As confirmation, you can use paragraph 3 of Article 346.43 of the Tax Code of the Russian Federation, which contains the definition of retail space as part of a room with showcases for settlements and customer service, the area of ​​​​staff workplaces, as well as the area of ​​\u200b\u200bpassages for buyers.

Does an online store with a pick-up point, where the buyer can additionally purchase another product, fall under the sales tax?

In all situations with online stores, the point of self-delivery matters, and everything else (ordering goods, settlements and delivery) does not affect the trading fee in any way. A classic online store with a pick-up point where the customer picks up his goods is not subject to sales tax. When other goods are also placed in the self-delivery room for review and purchase, you need to register and pay a fee.

The same is true with showrooms, which are most often located in the office - the buyer can come, try on, get acquainted with the goods and make a purchase. To calculate the amount of the sales fee, it is necessary to determine the area of ​​the trading floor as a room where goods are presented, customers are calculated and served. If the buyer cannot purchase the goods in the showroom itself, for example, you need to place an order and then receive the goods from the warehouse on your own or with the help of a delivery service - such activities relate to trading from a warehouse and are not subject to sales tax in Moscow.

Trading from a warehouse is not subject to a fee, what does this apply to?

You do not need to pay sales tax if the goods are only shipped from the warehouse to customers. There are cases when buyers have access to a warehouse, can get acquainted with the assortment and choose a product - then they will have to pay a sales tax.

How much will I have to pay the sales tax when registering from the middle of the quarter?

Legislators did not provide for a decrease in the amount of the fee in proportion to the days worked, so you will have to pay the fee in full, even if the activity was carried out once.

How to reduce the tax on the amount of sales tax?

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

On the general taxation system, only the regional part of income tax and advance payments can be reduced - 18%. Because the declaration form does not contain special lines for filling in information about the sales tax, the Federal Tax Service recommends filling out lines to reflect the amounts of tax paid outside the Russian Federation and subject to credit against tax in the Russian Federation. A revised form of the report will be prepared by the new year.

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

Who and how will check the objects of trade?

Unscrupulous traders will be identified not by the tax inspectorate, but by the Department of Economic Policy and Development of the City of Moscow. To optimize control, they will not go to everyone in a row, but first they will analyze information from a variety of sources:

  • from the Department of Trade and Services of Moscow, which maintains a trade register and controls retail outlets; from the state inspection for real estate, which reveals 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 tax inspectorates on registration for the trade fee (they will check whether the company is registered and with what indicators);
  • from the owners of objects of trade (buildings, structures, objects in residential buildings);
  • from citizens' appeals;
  • from advertising on the Internet and the 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 amount of the fee and a reliable indication of the area of ​​​​the trading floor. If violations are detected, a special act will be drawn up and the information will be transferred to the tax office.

Useful links:

How will Elba help?

  • will help to put the trading object on the account in the tax via the Internet.
  • will calculate the amount of the trading fee and remind you when to pay it.
  • reduce sales tax.

If it is not planned to carry out trade on the territory of the office and showroom, and the order of goods will be carried out through an online store, is it necessary to pay a trade fee?

Question: An online store with a main activity of 47.74 plans to open a showroom (demonstration room). Will there be an obligation to pay a sales tax if trading on the territory of the office and showroom is not planned. The showroom will be intended only for demonstration of goods to buyers. The order of goods will be carried out through the online store, the transfer of goods will be made through the courier service, points of issue.

Answer: If the showroom accepts payment from customers, then you need to pay a sales fee. Otherwise, no sales tax has to be paid.

Rationale

Who has to pay sales tax

Do I need to pay sales tax from the showroom (showroom). In the showroom only demonstration of goods and acceptance of payment

Yes need.

The sales tax is paid from the sale of goods through the objects of a stationary trading network (clause 2 of article 413 of the Tax Code). At the same time, it is considered that the object is used in trading activities if purchase and sale agreements with buyers are concluded in this object.

When selling goods according to samples, a retail sale contract can be concluded by familiarizing the buyer with a sample (). Consider the contract concluded at the moment when you receive money from the buyer and issue a cash receipt (clause 21 of the Rules approved by Government Decree No. 918 of 21.07.1997).

In this situation, the showroom is used not only for demonstrating samples, but also accepts payment from buyers (equipped with the necessary equipment). Thus, despite the fact that the goods are shipped from the warehouse, contracts are concluded directly in the showroom. That is, in fact, the showroom is used to sell goods. Based on this, from the showroom (showroom), which is designed, among other things, to receive payments from buyers, you need to pay a trading fee. The Ministry of Finance confirms this conclusion in

Read this article:

  • what is Internet trading;
  • the general concept of the sales tax and cases of its mandatory payment;
  • under what conditions an online store can become a sales tax payer.

In Russia, competition in the retail business is very high. Therefore, novice merchants and organizations open their first business on the Internet. Many operating business entities will also think about switching to network sales.

In this article, you will learn about what Internet trading is. What regulatory documents should be followed when organizing sales on the Internet. And also about whether it is necessary for a business on the Internet to pay a trading fee.

Immediately, the reader's attention should be drawn to the fact that in activities related to the sale of goods on the Internet, an economic entity can apply both the general taxation system and pay a single tax under the simplified tax system. It is impossible to apply UTII and a patent for such activities. The author once again draws the reader's attention to the fact that this article is about online sales. Demonstration of goods on the site and its sale in a retail store does not apply to this situation.

Also, the sale of goods via the Internet does not apply to retail small retail trade. See, for example, paragraphs 71-75 of GOST R 51303-2013.

What is e-commerce

Internet commerce is regulated by the norms of paragraph 2 "Retail purchase and sale" of Chapter 30 of the Civil Code of the Russian Federation, Law of the Russian Federation of February 7, 1992 No. .2007 No. 612).

In general, the main provisions on Internet commerce are set out in the rules. The document establishes that the sale of goods by remote means is the sale of goods under a retail sale contract. Such an agreement is concluded on the basis of familiarization of the buyer with the goods via the Internet.

The rules also state that the offer of goods in its description, which contains all the essential terms of the contract and is addressed to an indefinite circle of persons, is recognized as a public offer. In this case, the seller is obliged to conclude an agreement with any person who has expressed his intention to purchase the product proposed in its description.

Therefore, when selling goods remotely, the contract is considered concluded:

  • from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods;
or
  • from the moment the seller receives a message about the buyer's intention to purchase the goods.

By the way, from the moment the seller receives the corresponding message from the buyer about the intention to conclude an agreement, the seller has an obligation to transfer the goods.

Thus, online stores sell their goods through distance selling.

Which OKVED code should be chosen for an online store

Now organizations and entrepreneurs must indicate in their applications for registration the OKVED codes from the new classifier (OK 029-2014). If you specify the old codes (OK 029-2001), then registration may simply be denied. The Federal Tax Service of Russia took care of this with its clarifications of June 24, 2016 No. GD-4-14/11306.

In the current classifier, the Internet business is assigned the code - 47.91 "Retail trade by mail or via the information and communication network Internet."

Have you registered again and are going to sell online? Specify this OKVED in the application for registration.

Do you want to expand your business and sell products online? Then supplement the unified register of legal entities or entrepreneurs with the appropriate code.

Mandatory use of an online cash register for an online store

When selling goods online, a merchant or organization is required to use online cash registers. Does the courier deliver the goods to the buyer? Equip it with a special wireless device that allows you to issue checks. You can't punch checks in advance at the store.

Is the payment received by a payment card (for example, through the seller's website)? In this case, the online checkout is also used. In this case, the check is sent electronically to the customer's subscriber number or to the e-mail address at the time of settlement. For such calculations, there is a special CCP, which allows you to automate the accounting of settlements and generate checks without the participation of the seller.

The buyer pays for the goods through the bank's personal account in a mobile application or an electronic wallet? Then it is necessary to apply online CCP from 07/01/2018.

Do you work with a payment agent? In this case, it is he who is obliged to use the online CCP. The online store is obliged to send the payment agent all the information about the goods being sold. This is due to the fact that this data should be visible on the payment agent's check.

Sales tax payers

Sales tax refers to local fees. The collection can be established in any locality by decision of the authorities. But in Moscow, St. Petersburg and Sevastopol, the sales tax is set by regional laws.

To date, such a Law is valid only on the territory of the city of Moscow (Law of the City of Moscow dated December 17, 2014 No. 62).

So, on the basis of the main provisions of the Tax Code of the Russian Federation, all trade organizations and entrepreneurs must pay the sales tax. The types of activities for which the fee is paid include:

  • trade through the objects of a stationary trading network with trading floors;
  • trade through the objects of a stationary trading network without trading floors;
  • trade from warehouses.
  • trade through objects of non-stationary trading network.

In Moscow, this list is limited. The fact is that the Law of Moscow dated December 17, 2014 No. 62 does not establish rates for trading from warehouses. If the main element is not established in relation to the fee, then it is not necessary to pay it.

Trading fee and e-commerce

Supervisory authorities represented by the Ministry of Finance of Russia and the Department of Economic Policy and Development of Moscow indicate that the organization of trade in online stores has no signs of trading activity, in respect of which a trade tax should be paid.

The fact is that online stores do not have trading floors or stationary trading facilities. As mentioned above, the sale of goods by remote means involves the transfer of goods to the buyer through a courier, at the point of issue of the Order or at the warehouse. And sales from a warehouse in Moscow are not subject to sales tax.

Therefore, Moscow online stores are not recognized as payers of sales tax 1 . And they cannot become them until:

  • sale in the network is not equated to the sale of goods from a warehouse (which, according to the definition of the norms of the Legislation, is impossible);
  • the Law will not include the rate of collection for trade from warehouses.

But what about those business entities that accept Orders on websites, but sell goods directly at the office or in a separate trading pavilion or room? The author of the article at the very beginning drew attention to the fact that such activities do not fall under Internet commerce. This means that it is impossible to take into account the explanations of the Ministry of Finance of Russia and the Department of Economic Policy and Development of the City of Moscow.

In this case, the place where the goods are sold by pre-order is recognized as a trading facility. It can be not only a trading facility according to title documents. This may be a room or office in a real estate object - an object in which purchase and sale transactions are made. Therefore, in this case, the economic entity is recognized as the payer of the sales tax.

By the way, regional and local laws may establish collection incentives. For example, Article 3 of the Law of Moscow dated December 17, 2014 No. 62 establishes a list of benefits both for the direction of trading activity and for individual organizations and merchants.

Dedicated to sales tax chapter 33 of the Tax Code. It is introduced in the territories of municipalities by the relevant regulations. The collection is currently running. only in Moscow, therefore, we will consider its subtleties using the example of the capital.

The regulatory act, in addition to the Tax Code itself, is law of the city of Moscow dated December 17, 2014 No. 62 "On sales tax". It contains all the details: rates, the procedure and deadline for payment, as well as benefits for this payment. There is a sales tax on the territory of Moscow since 2015.

Also exists Decree of the Government of Moscow dated June 30, 2015 No. 401-PP. It defines the procedure for collecting, processing and transferring information about trading facilities to the Federal Tax Service Inspectorate. This resolution helps to correctly determine the area of ​​​​the trading floor in order to correctly calculate the amount of tax.

Who has to pay the sales tax and for what

Payers are organizations and individual entrepreneurs whose trading activities in Moscow fall under the trade tax. Law No. 62 establishes that the object taxation is the entire retail facility or 1 square meter of the area of ​​such an object. For different types of trading activities, the law prescribes individual sales tax rates:

  1. Trade through objects of a stationary network that do not have trading floors. If the object is located in the Central Administrative District (CAO) of Moscow, then it is taxed at a rate of 81,000 rubles per quarter. If it is located in other administrative districts of Moscow (except for remote ones) - at a rate of 40,500 rubles per quarter. When the object is located in remote districts of Moscow (outside the Moscow Ring Road) - 28,350 rubles per quarter.
  2. Trade through an object of a stationary trading network with a sales area of ​​up to 50 square meters inclusive. If the object is located in the Central Administrative District of Moscow, then it is taxed at a rate of 60,000 rubles per quarter. If such a retail facility is located in other districts of Moscow within the boundaries of the Moscow Ring Road, the rate is 30,000 rubles, for remote districts - 21,000 rubles.
  3. Trade through an object of a stationary trading network with a sales area of ​​more than 50 square meters. Each square meter of the area of ​​such an object is taxed at the following rates: 1200 rubles - for the Central District, 420 rubles - for remote districts, 600 rubles - for all others.
  4. Organization of retail markets taxed at a rate of 50 rubles per 1 square meter of market area.

Who is exempt from paying

As you can see, the sales tax rates are very high, and besides, it the payment is not related to whether the store makes a profit. Therefore, for Moscow companies and individual entrepreneurs, this payment has become a very serious burden. However, in some cases, one can count on privileges. So, companies and individual entrepreneurs from Moscow do not pay a trading fee if they:

  • trade through vending machines;
  • trade at fairs and in the territories of retail markets;
  • are engaged in differential trade in the premises of budgetary and some other state institutions;
  • sell goods in the territories of theaters, cinemas, circuses, planetariums, museums, provided that the proceeds from ticket sales are at least 50% of the total revenue for the quarter;
  • sell goods through non-stationary objects with a specialization "Print".

Also do not pay sales tax:

  • autonomous, budgetary and state institutions;
  • postal organizations;
  • religious organizations when trading on their territory.

Under certain conditions do not have to pay sales tax hairdressers and beauty salons, laundries and dry cleaners, clothing and shoe repair shops, jewelers and watchmakers, books, newspapers and magazines dealers. The law establishes special conditions for specific types of activities. For example, to book store did not pay the sales tax, the following conditions must be met:

  • income from the sale of books, newspapers and magazines must be at least 60% of the total income;
  • stands with books, newspapers and magazines should occupy at least 60% of the store area;
  • settlements with customers must be carried out using online cash registers.

How to register and pay the trading fee

To pay a trading fee, you need to submit to the Federal Tax Service at the location of the trade object notification in the form TS-1. This is a two-page document that indicates the main details of the organization - the name, TIN, KPP (if any), PSRN / PSRNIP, as well as information about the object of taxation of the sales tax. It is necessary to indicate the OKTMO code, the name of the object, its address, cadastral number, area of ​​\u200b\u200bthe trading floor and some other parameters. In addition, you must specify the date from which the obligation to pay the sales tax arises. The fee rate, the amount and code of the benefit (if any), as well as the calculated fee amount that the taxpayer will pay on a quarterly basis, are also prescribed here.

Fee paid no later than the 25th month following the end of the tax period.

Note! When taxing their income (organizational income tax, personal income tax for individual entrepreneurs on OSNO, tax under the simplified tax system), the payers of the trade tax have the right to reduce the corresponding tax by the amount of the trade tax. This also applies to .

Some taxpayer questions

Do I need to pay a fee if trading is suspended?

Sometimes, for one reason or another, trading in the store is temporarily not conducted. For example, it worked in the first and second quarters, there will be no trading in the third quarter, and then it will continue again. Should I pay third quarter sales tax?

It must be understood that if the taxpayer has registered the specified store and pays a sales tax from it, then it is impossible to skip the payment due to lack of activity. If there is no trade in this object, need to deregister it. To do this, a notification is submitted to the tax authority. Within 5 days, the IFTS will issue a deregistration document in the form 1-5-Accounting. Moreover, in this case, the day of withdrawal will be considered the day indicated in the notice filed by the taxpayer. If such a notification is not submitted and the trading fee is not paid, then the IFTS recognizes this as a violation.

Do I need to pay a fee if the trading company is not actually trading?

When registering, the company indicated trade as the main OKVED. However, in fact, she is not engaged in this activity. Do I need to pay sales tax?

Article 412 of the Tax Code of the Russian Federation states the following: if at least once a quarter movable or immovable property is used to carry out activities for which a sales tax is established, then it must be paid.

Respectively, if in principle there was no trade in the specified object, then there is no need to pay a fee. At the same time, it does not matter that during registration the organization indicated OKVED for trade. What matters is what the company actually does.

If objects in different areas

The company has two stores that are registered for sales tax in different IFTS. In relation to the first object, an overpayment of the fee was formed, and in relation to the second - an underpayment. Can these amounts be offset?

It should be noted that the formulation of such a question is erroneous in itself. The fact is that in accordance with paragraph 7 of Article 416 of the Tax Code of the Russian Federation, if 2 objects are located on the territories of different IFTS, then the accounting of the second object is carried out by the same tax authority where the first object is registered.

Thus, the situation in which the payer of the sales tax must pay it to different IFTS is erroneous. To fix it, you need deregister the second object and register it with the IFTS, where the first object is located.

As for the offset of the amount of the overpayment against the underpayment to another IFTS, the current legislation does not provide for this. Therefore, the taxpayer must do the following:

  • pay off the arrears;
  • apply to the IFTS, in which the overpayment was formed, with an application for the return of this amount.

Showroom + acquiring = trading fee?

Do I need to pay a trading fee if I install merchant acquiring in the showroom?

First, you should decide whether the showroom belongs to the objects that are subject to sales tax. We note right away that the authorities believe that exhibition halls generally belong to the objects of a stationary trading network. This opinion is shared by the Ministry of Finance (letter dated February 11, 2013 No. 03-11-06 / 3/3381) and the courts (Resolutions of the Federal Antimonopoly Service of the North Caucasus dated October 24, 2013 No. A25-347 / 2013 and Volgo-Vyatsky dated July 15, 2013 No. A79- 8172/2012 districts). Thus, if trade is carried out in the specified object, then the trade fee must be paid.

What merchant acquiring? This is the purchase of goods and payment for it using a bank card through a special terminal. In other words, and this is quite falls within the scope of trade. This means that such activities are subject to sales tax.

The entrepreneur applies for a patent. Does he have to pay sales tax?

No, such an entrepreneur does not need to pay sales tax. It follows from paragraph 2 of Article 411 of the Tax Code of the Russian Federation. It states that sole proprietors using the PSN are exempted from paying sales tax. We are talking about a patent for trading activities that are carried out using the relevant trading facilities.