Sample payment order for trade fee. Payment order for trade fee

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.

The payment is regulated by () and 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 of the 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). However, there are different cases of indicating the code of a 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.

The trade tax is a local payment and is established in relation to organizations and individual entrepreneurs engaged in trading activities through movable or immovable property (Article 411, Chapter 33 of the Tax Code of the Russian Federation - hereinafter referred to as the Tax Code of the Russian Federation).

Trade tax payers

Organizations and individual entrepreneurs carrying out types of business activities on the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipal entity (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) establishes the following collection using movable and (or) immovable property on the territory of this municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol) ().

Individual entrepreneurs using the patent taxation system, and taxpayers using the taxation system for agricultural producers (unified agricultural tax), in relation to these types of business activities using the corresponding movable or immovable property.

Registration (deregistration) as a trade tax payer

Registration or deregistration of an organization or individual entrepreneur as a tax payer with the tax authority is carried out on the basis of a notice of registration as a trade tax payer (clause 1 of Article 416 of the Tax Code of the Russian Federation).

Registration is carried out on the basis of a notification in within 5 days after its receipt by the tax authority. IN within 5 days from the date of registration, the corresponding certificate is sent to the payer of the fee (clause 3 of Article 416 of the Tax Code of the Russian Federation).

In case of termination of business activities using the object of trade, the payer of the fee submits a corresponding notification to the tax authority.

Form and format of notification of registration (deregistration) as a payer of trade tax

Deadlines for payment of trade tax, budget classification code

Payment of the fee is made quarterly no later than 25th of the month, following the taxation period, i.e. quarter (clause 2 of Article 417 of the Tax Code of the Russian Federation).

Benefits for paying trade tax

Regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedure for their application (clause 3 of Article 410 of the Tax Code of the Russian Federation).

Features of regional legislation

The information below depends on your region (77 Moscow city)

Your region has been detected automatically. You can always change it using the switch in the upper left corner of the page.

Budget classification codes for Trade Tax, valid in the city of Moscow

The trade tax is a local payment and is established in relation to organizations and individual entrepreneurs engaged in retail, small-scale and wholesale trade in goods through objects of movable or immovable property (hereinafter referred to as the object of trade) (Articles 411, 412 of the Tax Code of the Russian Federation, Chapter 33 of the Tax Code of the Russian Federation).

Objects of trade include buildings, structures, premises, stationary and non-stationary retail facilities and retail outlets, as well as real estate objects used by market management companies in organizing retail markets ().

The executive authority of the city of Moscow, performing the functions of developing and implementing economic and tax policies, is entrusted with the powers to collect, process and transmit to tax authorities information about objects subject to trade taxes, as well as to monitor the completeness and reliability of information about objects subject to trade taxes.

77 Moscow city
The procedure for accounting for trade tax amounts by individual entrepreneurs using the simplified taxation system
05.09.2016

| Accountant | 4 012 | votes: 2

What should you pay attention to when filling out a payment order? How many payments need to be sent to the bank if trade is carried out through several stores located in different areas of the city? Which BCC should I indicate? Is it required to report to the tax office about payment of trade tax? The answers to these and other questions are in our article.

Only the authorities of federal cities - Moscow, St. Petersburg and Sevastopol - can introduce a trade tax on their territories. Only the Moscow government took advantage of this right and, starting from July 1, 2015, organizations and entrepreneurs are required to pay a fee for the right to trade in the metropolis. The first time you need to pay the trade fee is for the third quarter of 2015 no later than October 26, 2015.

The trade fee must be paid if the object of trade is used in one of the types of trade activities that are listed in Moscow City Law No. 62 dated December 17, 2014 “On Trade Fees”. The basis for paying the trade fee is notification of registration as a fee payer.

According to paragraph 2 of Article 417 of the Tax Code of the Russian Federation, the trade tax is transferred no later than the 25th day of the month following the taxable period (quarter). Since the trade tax was introduced in Moscow on July 1, 2015, this means that you will need to pay the new fee for the first time (for the third quarter of 2015) no later than October 26, 2015 (October 25 falls on a Sunday). Payment for the fourth quarter of 2015 will need to be transferred no later than January 25, 2016.

Do I need to submit copies of invoices for payment of trade tax to the tax office? No, it is not necessary, since tax authorities must independently administer incoming payments. But in order for the payment to arrive as intended, it is important to fill out the payment order correctly.

Payment order form

The payment order for payment of the trade fee is drawn up according to standard form No. 0401060. This form with the numbers of all fields is given in Appendix 3 to the Bank of Russia Regulation No. 383-P dated June 19, 2012.

As a rule, the greatest difficulties arise when filling out fields, the content of which may vary depending on the purpose of the payment, the territorial affiliation of the payment, the status of the payer, etc. Let's see what should be indicated in these fields when generating a payment order for payment of the trade fee.

Payer status

If the trade fee is paid by an organization, then in field 101 “Payer status” you need to enter 01, and if an individual entrepreneur - 09.

OKTMO code and payee

The OKTMO code is indicated in field 105 of the payment order. When filling out a payment form for payment of the trade tax, you should enter the OKTMO code, which corresponds to the territory where trade is carried out. And depending on the type of trade object (movable or immovable property), the information in field 16 “Recipient” of the payment will change.

OKTMO codes of municipalities of Moscow (municipal districts, city districts and settlements) are contained in the All-Russian Classifier of Municipal Territories, approved by order of Rosstandart dated June 14, 2013 No. 159-st. You can also find out this code using the service on the website of the Federal Tax Service of Russia.

Trade is carried out through the property

If trade on the territory of Moscow is carried out through a real estate property (for example, a store), then the organization or individual entrepreneur must register as a trade tax payer with the tax office at the location of the property. This is stated in paragraph 7 of Article 416 of the Tax Code of the Russian Federation. But what if you use several trade facilities that are located in Moscow, but in territories under the jurisdiction of different Federal Tax Service Inspectors? In the described situation, a notification of registration as a trade tax payer is submitted to the inspectorate at the location of the object that is listed first in the notification (clause 7 of Article 416 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3 /10382@). This means that the payer of the trade tax must be registered in this capacity with only one Moscow inspectorate, even if he trades in different areas of the city. But what OKTMO code should be specified in this case?

Tax period

When transferring the trade fee for the third quarter of 2015, in field 107 “Tax period” of the payment, enter KV.03.2015.

Document number and date

In field 108 “Document number” and in field 109 “Document date” of the payment order, you must indicate “0” (clauses 9 and 10 of appendix 2 to order No. 107n).

Purpose of payment

In field 24 “Purpose of payment” of the payment order, additional information related to the transfer of funds and their purpose is entered. For example, in this field you can enter: “Trading fee for the third quarter of 2015.”

Payment type

From January 1, 2015, field 110 “Payment type” in payment orders is not filled in (Order of the Ministry of Finance of Russia dated October 30, 2014 126n). Therefore, this field should simply be left blank.

Responsibility for non-payment of trade tax

If an organization or individual entrepreneur is subject to the payment of a trade tax in Moscow, but does not register as a tax payer, then this will be regarded as conducting activities without registration. And for this violation a fine may be issued in the amount of 10 percent of the income received as a result of such activity, but not less than 40,000 rubles (Clause 2 of Article 116 of the Tax Code of the Russian Federation). There may also be fines for the very fact of failure to provide notice. In addition, if you do not submit a notice of registration as a trade tax payer, the organization or individual entrepreneur (on OSNO or USN) will lose the right to reduce taxes by the amount of the fee.

For non-payment or incomplete payment of the trade fee, which occurred as a result of incorrect calculation of the fee or other unlawful actions (inaction) of the payer, a fine of 20% of the unpaid amount is provided. And if it is proven that the act was committed intentionally, the fine will be 40% of the unpaid fee (Article 122 of the Tax Code of the Russian Federation). In addition, in case of late payment, you will need to pay a penalty (Article 75 of the Tax Code of the Russian Federation). Thus, correct completion of the payment order and, as a result, timely receipt of the trade fee to the budget will protect the organization or individual entrepreneur from various negative consequences.

Capital companies and entrepreneurs will have to fill out the payment order for the trade fee for the first time by October 26, the day the trade fee is paid. The Federal Tax Service has decided how to fill out a payment order for the trade fee. A sample payment order for the trade fee is in our article.

Important in the article:

• How to fill out a payment order for a trade fee
• Sample payment order for trade fee

How to fill out a payment order for a trade fee

The company transfers the trade fee for all its objects to the inspection office where it is registered as a fee payer. But at the same time it puts in payment order for trade fee OKTMO of the territories where shops or pavilions are located. This is how the Federal Tax Service explained it (letter dated September 15, 2015 No. GD-4-3 /16205@. We compiled sample payment order for trade fee(see below).

Previously, the Federal Tax Service believed that payment slips should include the code of the territory of the inspection where the company or entrepreneur is registered as a trade tax payer (letter 06.26.15 No. GD-4-3 /11229@). But for several retail facilities, a company can be registered with one Federal Tax Service (Clause 7, Article 416 of the Tax Code of the Russian Federation). If you install one OKTMO, it will be impossible to distribute the fee among municipalities. Therefore, you need to write OKTMO for the location of each object.

The Moscow tax department informed us that How to fill out a payment order for trade fees for several stores if their OKTMO matches. The Federal Tax Service said that the fee can be transferred in one payment. That is, the number of payments will correspond to the number of Moscow districts where the organization or entrepreneur conducts trade.

• Who to pay and how to calculate the trading fee

Companies from other regions conducting delivery or differential trade in the capital, payment order for trade fee and the payment itself is sent to the Federal Tax Service of their region, where they are registered as a fee payer. That is, to the inspectorate at the place of your registration (clause 7 of Article 416 of the Tax Code of the Russian Federation). At the same time, in the payment order for the trade fee, you should write the OKTMO code of the city of Moscow 45000000 without specifying the municipality. This is what the city inspectorates told us.

Registration of a payment order for trade tax allows you to save the payer money on further tax deductions. The BCC for trade fees must be compiled at least once a quarter. The requirements for processing a payment order and payment standards in 2018 are strictly regulated by Ch. 33 Tax Code of the Russian Federation .

Key points about paying fees

Since July 1, 2015, the following type of taxation has been applied on the territory of the Russian Federation, which refers to the local type of taxation (Article 15 of the Tax Code of the Russian Federation). It is installed in absolutely any city by decision of the municipal authorities (Article 410 of the Tax Code of the Russian Federation). Since 2017, it has been installed in Moscow, as evidenced by Law No. 62 dated December 17, 2014.

Legislative bodies of local authorities of cities of federal significance determine the rates and norms of trade fees, as well as establish benefits and procedures.

Current laws

Trade fee payment deadlines

This type of taxation must be calculated and paid at least once a quarter. The legislation has not established clear periods for trade fees and reporting forms, as Art. 414 Tax Code of the Russian Federation.

The calculated tax amount must be paid to the municipal budget by the 25th of the month. Deadlines for payment of the trade tax are set annually.

Tax payment deadlines in 2018 by quarter:

• For the 1st quarter of 2018 – no later than 04/25/2018.
• For the 2nd quarter of 2018 – no later than July 25, 2018.
• For the 3rd quarter of 2018 – no later than October 25, 2018.
• For the 4th quarter of 2018 – no later than 01/25/2019.

KBK this year

The details for paying the sales tax are different in different regions. The calculated amount of the trade tax must be transferred according to the details of the tax authorities in which the enterprise is registered as a payer of the tax fee, clause 7 of Art. 416 Tax Code of the Russian Federation. The payment for the payment of the trade tax this year must be drawn up in accordance with the requirements of the Regulation of the Bank of the Russian Federation dated June 19, 2012 No. 383-P, and use Appendices 1 and 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

In the event that it is necessary to pay a payment order for a property, the payment order must indicate the details of the Federal Tax Service directly at the taxpayer’s place of registration, and it is registered at the place of business of the retail outlet. When filling out the form, you must indicate the BCC in field 104. In 2018, it is required to pay the trade tax.

If you require payment of penalties and fines that are associated with the payment of the fee, you will also need the BCC, according to which budget classification codes are compiled. More details about the classification of codes can be found in Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

To fill out a payment order for the trade fee, taking into account changes in 2018, you can download a sample.

Do not forget that OKTMO in payment documents must be filled out in accordance with the territorial location of the taxpayer and the conduct of trading activities.