Custom curtains trade fee. Workshop of clothing and accessories

Will my activities be subject to the trade tax?
Alexander

Yes, it does

Article 411. Tax payers [Tax Code of the Russian Federation] [Chapter 33] [Article 411]
1.Payers of the fee are recognized organizations and individual entrepreneurs carrying out business activities in the territory municipal formation (cities of federal significance 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) the specified fee has been established using movable and (or) immovable property on the territory of this municipality (federal cities Moscow, St. Petersburg and Sevastopol).
2. From paying the fee by type of business activity in respect of which a fee is established by the regulatory legal act of the municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol), individual entrepreneurs applying the patent taxation system are exempt, and taxpayers applying the taxation system for agricultural producers (unified agricultural tax) in relation to these types of business activities using relevant movable or immovable property.

Because If your location is located in Moscow, you will need to pay a fee. If you switch to a patent tax system, you will not pay a fee.

Article 413. Types of business activities in respect of which a fee is established
[Tax Code of the Russian Federation] [Chapter 33] [Article 413]
1. The fee is established in relation to the implementation of trade activities at trade facilities.
2. For the purposes of this chapter, trading activities include the following types of trade:
1) trade through objects of a stationary retail network that do not have sales areas (with the exception of objects of a stationary distribution network that do not have sales areas, which are gas stations);
2) trade through objects of a non-stationary trading network;
3) trade through stationary retail chain facilities with trading floors;
4) trade carried out by releasing goods from the warehouse.
3. For the purposes of this chapter, activities related to the organization of retail markets are equated to trading activities.
4. For the purposes of this chapter, the following concepts are used:
1) object of trade:
in relation to the types of trade specified in paragraph 2 of this article - a building, structure, premises, stationary or non-stationary commercial facility or retail outlet, with the use of which the payer carries out the type of activity in respect of which the fee is established;
in relation to the activities of organizing retail markets - an object of real estate with the use of which the market management company carries out the specified activities;

When an organization or individual entrepreneur provides household services to the population and, as part of this activity, sells related goods, they will not be recognized as payers of the trade tax. This was explained by specialists from the main financial department (). We are talking about such services to the population as funeral, hairdressing services, as well as atelier services, metal repair, shoe repair and others.

In turn, according to GOST R 53108-2008 “Household Services. Classification of Organizations” (approved), the sale of related goods by organizations in the field of household services is included in the nomenclature of performance indicators of these organizations, financiers explained. Please note that since January 1, 2016, GOST 32610-2014 “Household services. Classification of organizations” has been in effect (put into effect). It contains similar provisions.

Let us remind you that today the trade tax has been introduced only in Moscow. In this regard, financiers recommend taking into account the provisions of the law on the introduction of a trade tax. So, according to paragraph 3 of Art. 3 of the Law of Moscow dated December 17, 2014 No. 62 " " organizations and individual entrepreneurs are exempt from paying a trade tax in relation to trade carried out through objects of a stationary retail chain that do not have a trading floor, objects of a non-stationary retail chain or objects of a stationary retail chain with a hall (halls) with an area of ​​less than 100 sq. meters, subject to the following conditions:

• the main type of activity indicated during state registration of a legal entity or individual entrepreneur relates to the provision of services by hairdressing salons and beauty salons, washing services, dry cleaning and dyeing of textiles and fur products, repair of clothing and textile products for household use, repair of shoes and other leather products, repair of watches and jewelry, production and repair of metal haberdashery and keys;
• the area occupied by equipment intended for displaying and demonstrating goods is no more than 10% of the total area of ​​the facility used for this activity.

The Department of Tax and Customs Tariff Policy has reviewed the letter on the application of the patent tax system and reports the following.

According to paragraph 1 of Article 346.43 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the patent taxation system is established by the Code, put into effect in accordance with the Code by the laws of the constituent entities of the Russian Federation and is applied in the territories of the specified constituent entities of the Russian Federation in relation to the types of business activities specified in paragraph 2 of the said articles of the Code.

Based on subparagraph 1 of paragraph 2 of Article 346.43 of the Code, the patent taxation system is applied to business activities in the form of repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitted products. This special tax regime also applies to business activities in the form of retail trade carried out through stationary retail chain facilities with a sales floor area of ​​no more than 50 square meters for each trade facility, through stationary retail chain facilities that do not have trading floors, as well as through objects of a non-stationary trading network (subparagraphs 45 and 46 of paragraph 2 of Article 346.43 of the Code).

In accordance with the All-Russian Classifier of Services to the Population OK 002-93, approved by Decree of the State Standard of Russia dated June 28, 1993 N 163 (hereinafter - OKUN), services for sewing clothing, fur and leather products, hats and textile haberdashery products (code OKUN 012200), in particular, includes services for sewing curtains and draperies (code OKUN 012229). At the same time, services for the production of fabric blinds (OKUN code 012311) are classified as other services for the repair and tailoring of clothing, fur and leather goods, hats and textile haberdashery products (OKUN code 012300).

Thus, in relation to business activities in the form of sewing curtains and making blinds from fabric, an individual entrepreneur has the right to apply a patent taxation system.

Based on the provisions of Article 730 of the Civil Code of the Russian Federation, when providing household services for sewing curtains to individuals, an individual entrepreneur thus enters into household contract agreements with clients.

According to Articles 733 and 734 of the Civil Code of the Russian Federation, work under a household contract can be performed both from the customer’s materials and from the contractor’s materials.

Taking into account the above, if services for sewing curtains are provided using the contractor’s material, the amounts of payment received by the taxpayer from clients for such materials should be taken into account as part of the calculations carried out within the framework of business activities in the provision of services for sewing curtains. If the taxpayer has a patent for the provision of services in the form of repair and tailoring of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitted products, a patent for retail trade for a taxpayer who sews curtains from previously purchased materials, should not be purchased.

Paragraph 2 of Article 346.43 of the Code does not directly provide for this type of business activity as the production of cornices.

As established by subparagraph 2 of paragraph 8 of Article 346.43 of the Code, subjects of the Russian Federation have the right to establish an additional list of types of business activities related to household services in accordance with OKUN, not specified in paragraph 2 of this article of the Code, in respect of which the patent taxation system may be applied.

In accordance with OKUN, household services (code 010000 OKUN) include services for the production of wooden cornices (code OKUN 014116).

In connection with this law of the constituent entity of the Russian Federation, the composition of the types of business activities in respect of which the patent taxation system is applied may be supplemented by business activities for the provision of services for the production of wooden cornices.

At the same time, we inform you that since the patent taxation system is put into effect by the laws of the constituent entities of the Russian Federation, taxpayers have the right to receive written explanations on the application of the legislation of the constituent entities of the Russian Federation on taxes and fees from the financial authorities of the constituent entities of the Russian Federation.

Deputy Director of the Department

On July 1, a trade tax began to apply in Moscow. This is a new collection, and there is a clear definition of concepts in Chap. 33 NK no. Therefore, those who trade in the capital often cannot figure out whether they need to pay a trading fee and, if so, how its size is calculated.

Requesting answers to readers' questions Publishing house "Glavnaya Kniga" appealed to the Department of Economic Policy and Development of the City of Moscow.

Maria Andreevna, our reader has such a situation. An organization that sells cabinet furniture applies a 15% simplified tax system. The furniture production factory is located in the Moscow region. In three shopping centers in Moscow, the organization rents areas (no more than 30 sq. m), on which there are two or three samples of furniture, and shows all other samples to customers from catalogs. Here he places orders for furniture and accepts payments from customers. Accepted orders are sent to the factory. When the furniture is ready, it is delivered from the factory directly to the buyer. It turns out that the organization does not sell furniture directly from rented sites. Does the organization need to pay a trading fee and if so, what will be the object of the trade? M.A. Bagreeva: Yes, the organization must pay a sales tax on each of the objects rented in shopping centers. After all, if the areas rented by an organization have special equipment, display and demonstration of goods is carried out (including product samples, catalogs, etc.), customers are served (for example, sellers advise them regarding the properties of goods) and cash payments are made, then the objects are trading objects and, accordingly, are subject to a trade tax.

Such spaces rented in shopping centers can be classified as stationary retail chain facilities that have trading floors.

But I want to warn you that my answers to this and other questions are for informational purposes only. The classification of a specific object as a commercial one can be established only on the basis of title and inventory documents, taking into account the actual use of the premises. And in each case, the decision about whether an organization or entrepreneur needs to pay a trade fee will be made separately.

Another example. The organization uses the simplified tax system with the object “income” and is registered in the Moscow region. She has a leased land plot of 2000 sq. m. m on the territory of the cemetery in New Moscow. At this site there is an exhibition (samples) of monuments and a change house in which orders are accepted from individuals for the manufacture and installation of products. Is the organization a trade tax payer? How to calculate the sales tax - from the entire area or only from the area of ​​the cabin? M.A. Bagreeva: Such an organization is the payer of the trade tax. It applies to the use of a retail facility for trade, regardless of whether we are talking about the sale of products of own production or the resale of goods.

In our opinion, the sales tax should be paid on the entire area of ​​the site, which is essentially a trading floor in this case, because the demonstration of monuments (samples of monuments) that customers can choose takes place throughout the entire site.

At the same time, I would like to draw the attention of readers to the fact that the area of ​​the sales floor is determined on the basis of inventory and title documents.

Another organization is a dealer of a plastic window manufacturer. She has four offices in Moscow with window samples. People come to the office, choose the equipment they need, enter into contracts and pay on the spot or by bank transfer. The finished windows are delivered to customers and installed by the manufacturer. The organization is only an intermediary between the customer and the manufacturer and works only for a fee. Is the dealer subject to the trade tax? M.A. Bagreeva: Yes, the dealer will need to pay a sales tax on the area of ​​the offices in which the goods are displayed, and buyers select and pay for them.

What if the organization does not exhibit the goods at all? She has a small office (15 sq. m.) without storefronts, adjacent to the warehouse. Buyers (entrepreneurs) select a product on the website, come to the warehouse, pay in cash, receive a cash register receipt and pick up the product. It turns out that such an organization is engaged in trading from a warehouse and therefore does not have to pay a trading fee? M.A. Bagreeva: Correct, in this case we are talking about trade by releasing goods from the warehouse. If the office premises do not serve customers, there is no display or demonstration of goods, but only a cash register is located and goods are paid for, then such a premises will not be a retail facility.

According to the Department of Economic Policy and Development of the City of Moscow, a warehouse is a premises intended for storing goods, which does not provide access to buyers and does not have equipment intended for displaying and demonstrating goods and making cash payments to buyers. Organizations and individual entrepreneurs engaged in trading from a warehouse are not payers of the trade tax, since a trade tax is not established in Moscow for this type of activity.

In shopping centers, areas are often divided into sections/retail areas of approximately equal area. If you need a larger area, you have to take two or three places, and then combine them into one pavilion. But at the same time, lease agreements are usually drawn up for each place separately. How to pay the trade fee in this case - from one trade facility (united pavilion) or from three? How many objects should be shown in the registration notice? M.A. Bagreeva: According to the Department, if such sections are combined into one facility in which goods are displayed and demonstrated, visitors are served and cash transactions are carried out, we are talking about one retail facility. If the sections are not connected and are located separately from each other, then the trading fee must be paid for each such section separately.

At the same time, I would like to advise entrepreneurs, in order to avoid disagreements with tax authorities, to bring title and inventory documents in line with how retail space is actually used.

The organization actually has two sales areas (stores) of 40 square meters each. m inside one shopping center, 20 m from each other. But this was formalized in one contract indicating the total area of ​​80 square meters. m. Is this one object subject to trade tax or two? M.A. Bagreeva: I believe these are two separate objects. After all, these two stores are not connected, they are located separately from each other, that is, they are two independent shopping facilities. Accordingly, the trade fee must be paid for two trade items.

Another situation: an individual entrepreneur is registered in the Moscow region, and in Moscow rents a premises of 90 square meters. m. The main activity is online trading. The room is divided by shelving into zones: warehouse, where customers have no access (about 60 sq. m); shopping area, where shelves with goods are installed, a cash register, pre-ordered goods are issued, you can choose something on the spot (about 20 sq. m). The agreement does not say anything about dividing the premises into warehouse and retail areas. From what area do you have to pay a trade tax - from the entire area or only from the area where trade is carried out (from 20 sq. m)? If the lease agreement specifies the total area of ​​the premises, can the tenant independently determine the sales area for calculating the sales fee? M.A. Bagreeva: I believe that in such a situation it will be necessary to pay a sales tax on the entire area of ​​the object. After all, the division of the premises into a sales area and a warehouse is not formalized in any way.

The area of ​​the sales area is determined on the basis of inventory and title documents. And in order for an entrepreneur to have the opportunity to pay a sales tax only on the area of ​​the trading floor, it is necessary to bring the inventory and title documents and the actual use of the area into compliance. For example, you can enter into an additional agreement to the current lease agreement, where you can specify the division of space.

The entrepreneur uses a simplification with the object “income” and has filed an application for a patent since August. Those who have a patent are exempt from paying the trade tax. But for July the entrepreneur must pay a trade tax. The fee rate is set for a quarter. Does this mean that the entrepreneur will have to pay both the trade fee and the cost of the patent for the entire third quarter? M.A. Bagreeva: Yes, you will have to. In such a situation, the entrepreneur will have to pay both the trade fee and the cost of the patent for the third quarter. After all, a trading fee is paid if the object is used for trading at least once during the quarter.

It may be better for an entrepreneur to purchase a patent later, from the beginning of the fourth quarter. And in August and September, remain on the simplified system, since he has the opportunity to reduce the tax paid under the simplified tax system by the amount of the trade fee (if he sent a notification to the tax authority about registration as a payer of the trade fee). I would like to remind you that after acquiring a patent, an entrepreneur must remember to submit to the tax office a notice of deregistration as a trade tax payer.