Serial number of the trade object TS 1. III

Form TS-1 (Notice of registration as a trade tax payer) was approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14 / The form is valid from August 3, 2015.

Previously, companies sent notifications about retail facilities using the recommended forms (letter of the Federal Tax Service of Russia dated June 10, 2015 No. GD-4-3/). New form no different from the previously recommended one.

Form TS-1 consists of two pages and contains:

Information about the trade tax payer(data about the organization/individual entrepreneur, OGRN/OGRNIP);
Information about the object of taxation by trade tax(date of inception of the trade tax, type of activity code, name of the trade facility, its address, basis for using the trade facility, cadastral number of the building, etc.)
Calculation of the trading fee amount(trade tax rate, fee amount, benefits).

See below for a sample of filling out the TS-1 form.

How to correct mistakes made when filling out TS-1

If a company submitted a notice of registration as a trade tax payer, but then found out that it contained incorrect information, it must submit two notifications to the inspectorate in the TS-1 form.

The store and office are located in different parts of Moscow. A notification of registration as a trade tax payer has been submitted to the inspectorate at the location of the store. The document contains two objects - a store and an office. The store's floor area was incorrect, and the office should not have been included in the notice.

It is necessary to submit two notifications to the inspectorate in form TS-1. In one notice of trade fee, you need to write down item 2 and fill in information about the store with the corrected area. In the second notification - sign 3 and fill in information about the office, as well as the date of termination of the object of taxation. This will be the same day the company registered the office.

The company submitted a notification of registration as a trade tax payer at the location of the trade facility - the store. If errors are identified, the corrected document must be submitted to the inspectorate that registered the company.

Deadline for submitting notification in form TS-1

Companies that use movable and real estate For trading activities(Clause 2 of Article 416 of the Tax Code of the Russian Federation).

The object for trade tax arises from the date of commencement of use point of sale(Subclause 1, Clause 2, Article 412 of the Tax Code of the Russian Federation). Therefore, a notification in form TS-1 should be submitted within five working days after the opening of the store (clause 2 of article 416 of the Tax Code of the Russian Federation).

If the retail facility is real estate, you must register as a trade tax payer with the inspectorate at the location of the point. In other cases - at the place of registration of the head office (clause 7 of Article 416 of the Tax Code of the Russian Federation).

If there are several retail facilities and they are located in the territories of different inspectorates, then a notification of registration as a trade tax payer must be submitted to any Federal Tax Service Inspectorate at the location of any of the facilities. The company can choose which tax office to register with.

Penalties for failure to submit form TS-1

The current list of trade tax defaulters is published on the Department’s website economic policy and development of Moscow depr.mos.ru.

If the company within 20 calendar days did not challenge the inclusion of a retail facility in the list, the department sends a report on identifying the facility to the tax office.

As soon as the inspection receives the report, the next day it registers the company or individual entrepreneur as a payer of the trade tax and sends a certificate. Therefore, there is no longer any need to submit a notification. A fines will be issued within 10 working days from the date of receipt of the report by the inspectorate.

For failure to submit a notification in the TS-1 form, you will be fined 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation). For activities without registration - by 10% of income, but no less than 40 thousand rubles(clause 2 of article 116 of the Tax Code of the Russian Federation).

The Federal Tax Service notes that in order to impose a fine, it is necessary to prove that the company actually worked at the site. Therefore, tax officials must check the information from the report. Inspectors may take statements from witnesses or explanations from the company itself. The amount of income can be determined only by Z-reports and a cash register tape, if the company worked with a cash register. If it is unknown, the fine will be 40 thousand rubles.

The director will be fined 300-500 rubles for failure to submit information (Part 1, Article 15.6 of the Code of Administrative Offenses of the Russian Federation). But the Federal Tax Service emphasizes: it is impossible to fine a person under Part 1 of Article 15.3 of the Code of Administrative Offenses of the Russian Federation for failure to register as a trade tax payer of 500–1000 rubles. Such a fine can be challenged. You can refer to the letter of the Federal Tax Service of Russia dated August 18, 2015 No. SA-4-7/14604.

Within 30 working days after receiving the report, the inspection will issue a demand for payment of the trade fee (clause 3 of Article 417 of the Tax Code of the Russian Federation). The Federal Tax Service clarifies: you cannot demand payment of a fee ahead of schedule- on the 25th at the end of the quarter. For example, if the act arrived in January, then the tax authorities will write in the request that the payment deadline is April 25.

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Organizations and individual entrepreneurs subject to payment of the trade tax in Moscow must submit a notification of registration as tax payers from July 1 to July 8. From July 1, it will be possible to fill out and submit a notification using the “” web service and the “” reporting system.

If you submit TS-1 in person, you will have to stand in a queue of 600-700 people

According to preliminary estimates, the number of tax payers in the capital will amount to hundreds of thousands of subjects. In total there are about 50 inspections in Moscow. This means the following. Even with an even distribution of fee payers across inspections and days on which notification can be submitted (and uniform distribution extremely unlikely), one inspection will have to register about 700 entities per day. That is, those who will submit a notification in the TS-1 form in person must be prepared to stand in a queue of 600-700 people. At the same time, it is possible that the inspection will require that the paper notification be duplicated on electronic media.

A real salvation in such a situation is to submit the TS-1 form via the Internet. From July 1, this opportunity will be implemented in the “” web service and the “Kontur.Extern” reporting system. "Kontur.Elba" is more suitable for those individual entrepreneurs and small LLCs that use special modes, and "" - for larger ones trade organizations on common system taxation.

Until what date can TS-1 be submitted?

Let us separately dwell on the deadline for submitting the notification. It is five working days from the date of occurrence of the object of taxation (clause 2 of article 416 of the Tax Code of the Russian Federation). According to specialists from the Federal Tax Service of Russia, if, as of July 1, 2015, an organization or individual entrepreneur is already trading through a trade facility that is subject to trade tax in Moscow, then notify about this tax service must be no later than July 7, 2015 (see “”). However, the tax lawyer of Accounting Online, Alexey Krainev, believes that in the described situation it will be possible to submit a notification no later than July 8. After all, the period begins the next day after the occurrence of the event that determines the beginning of the period (Clause 2, Article 6.1 of the Tax Code of the Russian Federation). The event (the emergence of an object subject to taxation) will occur on July 1, as the tax authorities themselves say. This means that 5 working days must be counted starting from July 2nd. Since July 4th and 5th fall on weekends, the fifth working day is July 8th. Accordingly, the deadline for filing a notification will expire at 24.00 on July 8 (Clause 8 of Article 6.1 of the Tax Code of the Russian Federation).

Penalties for failure to submit TS-1

In conclusion, let us remind you: carrying out trade subject to trade tax without sending this notification is equivalent to conducting business without registration (clause 2 of Article 416 of the Tax Code of the Russian Federation). And for this violation, tax liability is provided in the form of a fine 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).

Moscow companies and individual entrepreneurs conducting trading activities must submit tax notice on registration as a trade tax payer. Sample of filling out the notification (form TS-1) and necessary recommendations you will find in this article.

Form TS-1 (Notice of registration as a trade tax payer) was approved by order of the Federal Tax Service of Russia dated June 22, 2015 No. ММВ-7-14/249@. The form is valid from August 3, 2015.

Previously, companies sent notifications about retail facilities using the recommended forms (letter of the Federal Tax Service of Russia dated June 10, 2015 No. GD-4-3/10036@). The new form is no different from the previously recommended one.

Form TS-1 consists of two pages and contains:

Information about the trade tax payer(data about the organization/individual entrepreneur, OGRN/OGRNIP);
Information about the object of taxation by trade tax(date of inception of the trade tax, type of activity code, name of the trade facility, its address, basis for using the trade facility, cadastral number of the building, etc.)
Calculation of the trading fee amount(trade tax rate, fee amount, benefits).

See below for a sample of filling out the TS-1 form.

How to correct mistakes made when filling out TS-1

Example

The store and office are located in different parts of Moscow. A notification of registration as a trade tax payer has been submitted to the inspectorate at the location of the store. The document contains two objects - a store and an office. The store's floor area was incorrect, and the office should not have been included in the notice.

It is necessary to submit two notifications to the inspectorate in form TS-1. In one notice of trade fee, you need to write down item 2 and fill in information about the store with the corrected area. In the second notification - sign 3 and fill in information about the office, as well as the date of termination of the object of taxation. This will be the same day the company registered the office.

The company submitted a notification of registration as a trade tax payer at the location of the trade facility - the store. If errors are identified, the corrected document must be submitted to the inspectorate that registered the company.

Deadline for submitting notification in form TS-1

Companies that use movable and immovable property for trading activities are required to register as a trade tax payer (clause 2 of Article 416 of the Tax Code of the Russian Federation).

The object for trade tax arises from the day the retail outlet begins to be used (subclause 1, clause 2, article 412 of the Tax Code of the Russian Federation). Therefore, a notification in form TS-1 should be submitted within five working days after the opening of the store (clause 2 of article 416 of the Tax Code of the Russian Federation).

Penalties for failure to submit form TS-1

The current list of trade tax defaulters is published on the website of the Moscow Department of Economic Policy and Development depr.mos.ru.

If the company does not challenge the inclusion of a retail facility in the list within 20 calendar days, the department sends a report on identifying the facility to the tax office.

Within 30 working days after receiving the report, the inspection will issue a demand for payment of the trade fee (clause 3 of Article 417 of the Tax Code of the Russian Federation). The Federal Tax Service clarifies: you cannot demand payment of the fee earlier than the deadline - the 25th day after the end of the quarter. For example, if the act arrived in January, then the tax authorities will write in the request that the payment deadline is April 25.

Attached files

What it is

How to fill out a trade fee notice

You can download the official instructions for filling out the notification (form TS-1) from this link.

General requirements

The notification must be filled out by hand or using a computer.
When filling out the notice by hand, use black or blue ink.
When filling out the notification on a computer, you must use Courier New font with a height of 16-18 points.
Text fields are filled in in capital block letters.
When printing on a printer, it is allowed that there is no frame for familiar signs or dashes for unfilled cells. In this case, the location and size of indicator value zones cannot be changed.
It is not permitted to print the notice on both sides or to correct any errors in the notice using a proofreading or similar means.
There is no need to staple or staple the notice pages.

Title page

Field "TIN". Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).

Checkpoint field. The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at the location of the organization.

"1"– the emergence of an object of taxation;
"2"– change in indicators of the object of trade;
"3"– termination of the object of taxation.

A notification with attribute “2” is submitted, as a rule, in the case of erroneous data about an object or a change in the indicators of the object (area, etc.).

A notification with sign “3” is submitted when there is a change (reduction) in the number of retail facilities.

When submitting a notification with the sign “2” or “3”, only those objects in respect of which a change (termination) occurred are indicated.

Field “Submitted to the tax authority (code)”. The code of the tax authority to which the notification is submitted is indicated. You can find out the code of your Federal Tax Service using.

Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.

OGRN field. Organizations indicate their main government registration number. Individual entrepreneurs do not fill out this field.

Field OGRNIP. Individual entrepreneurs fill out the main state registration number of an individual entrepreneur. Organizations do not fill out this field.

Field "On pages". This indicates the number of pages that make up the notification.

Field “with the attachment of supporting documents or copies thereof.” Here is the number of sheets of the document (copy of the document) confirming the authority of the taxpayer’s representative.

Section “Accuracy and completeness of the information specified in this notice”

The first field requires the code of the person confirming the specified information:

"1"- individual entrepreneur;
"2"– representative of an individual entrepreneur;
"3"- Head of the organization;
"4"- representative of the organization.

In the next line, you must indicate the TIN (if any) of the head of the organization or representative of the taxpayer, provided that this person uses the TIN along with personal data.

Field "Number" contact phone number" Here you must write a contact phone number where you can contact the person confirming the information in the notification (for example, “+79150001122”). The telephone number is indicated without spaces or dashes.

"E-mail" field. You must write your address here Email, where you can contact the person confirming the information in the notification.

In the last line you must indicate the name of the document confirming the authority of the representative (for example, a power of attorney).

On this page you must provide information about the commercial facility (taxable property).

note, if there are several retail facilities, then for each of them you need to fill out a separate page.

The “TIN” field and the “KPP” field (how to fill out, see “Title Page”).

Section 1. Information regarding the type of business activity

Field 1.1. The date of occurrence of the taxable object is indicated here (or in other words, the date the object began to be used in trading activities).

Field 1.2. The code for the type of trading activity is indicated here ( see Appendix 1).

Section 2. Information about the object of trade

Field 2.1. The OKTMO code of the municipality in which trading activities are carried out is indicated here. If the code contains 8 characters, then the three free cells on the right are filled with dashes (for example, “12345678—”). You can find out the OKTMO code using.

Field 2.2. And Field 2.3.. Here you must indicate the code of the object of activity and its name ( see Appendix 2). If the name is missing, then field 2.3. may not be filled out.

Field 2.4. Here you must indicate the address of the object of trade. If there is missing data for some fields, you do not need to fill them out. When carrying out distribution and distribution trade, you only need to fill in the region code, district, city and locality.

Field 2.5. Here you need to indicate the basis for using the retail facility:

"1"– property;
"2"– rent;
"3"- another reason.

Field 2.6. The placement permit number is indicated here non-stationary shopping facility. If such permission is not available, you must enter the number “0” in each cell.

Field 2.7. building(buildings, structures) in case of carrying out trading activities according to codes "1" And "3"(see box 1.2.). However, this field is not filled in if trading activities are carried out at a retail facility that has a cadastral number premises.

Field 2.8. Here you must indicate the cadastral number premises(if available) in case of carrying out trading activities using codes "1" And "3"(see box 1.2.).

Field 2.9. Here you need to indicate the cadastral number land plot where business activities are carried out.

note, this field is filled in only when carrying out activities to organize retail markets.

Field 2.10. This indicates the area of the trading floor (retail market) of the trading facility (in square meters) in respect of which the sales tax rate is applied.

Section 3. Calculation of the fee amount

In order to calculate the amount of the fee you need to know what exactly is physical indicator for your type of trading activity. As a rule, this is either the object of trade itself or 1 sq. m. meter of retail space. This information can be found in the relevant regional trade tax law.

Field 3.1. The fee rate (in rubles per quarter) established in the region is indicated here per object carrying out trade (kiosk, tent, etc.).

Field 3.2. The fee rate is indicated here (in rubles per quarter) based on area object of trade for 1 sq. meter. Moreover, if differentiated collection rates are established in the region, then it is necessary to calculate the average rate.

For example, trading activities are carried out in a store with a sales area of 110 sq. meters. In the region, rates are set at 1,200 rubles per 1 sq. m. meter for an area not exceeding 50 square meters. meters and plus 50 rubles for each additional sq. meter. In this case, the average rate per 1 sq. meter will be: ((50 sq. meters x 1200 rubles) + (60 sq. meters x 50 rubles)) / 110 sq. meters = 572.72 rubles.

Field 3.3. Here you need to write the calculated amount of the trading fee. It is equal to the product of two quantities: the sales tax rate and the actual value physical indicator established for your type of trading activity (see regional regulations).

Field 3.4. This indicates the amount of benefit (in rubles) provided for by local regulations for your type of activity. Indicator in field 3.4. cannot be greater than the value in field 3.3..

Field 3.5. Here you need to enter the tax benefit code. To do this, you need to write in the cells the subparagraph and paragraph of the article of the law in accordance with which you are entitled to receive benefits.

note, that when filling out this field, 4 cells are allocated for each indicator (number of article, paragraph and subparagraph). Therefore, if a specific indicator has less than 4 characters, then the free cells on the left are filled with zeros.

For example, if the benefit is established by subclause 1.2 of clause 3 of Article 4, then you need to indicate:

0	0	0	4	0	0	0	3	0	1	.	2
Article number				Item number				Sub-clause number

Field 3.6. Here you must indicate the total amount of the trading fee minus the benefit provided (the difference between fields: 3.3. and 3.4.).

note, numerical indicators of the trade fee are indicated in full rubles (less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble).

Appendix 1. Codes of types of trading activities

Appendix 2. Codes of trade objects

Sample (example) of filling out a notification in the TS-1 form

Below is a sample of filling out a notice of registration as a trade tax payer:

Title page

Information about the object of taxation by trade tax

Trade tax comes into effect Tax Code RF (TC RF) and regulations authorized bodies of the regions for certain types activities (types of trade). In 2017, the trade tax was established only in the territory of Moscow.

Types of Notices Related to Trade Fees

There are two types of trade fee notice:

Notification of registration of an organization/individual entrepreneur as a payer of trade tax (form TS-1). Notification is submitted using the same form in case of changes and terminations of the trade item.
Notification of deregistration of a trade tax payer (form TS-2).

Relevant for regions in which a trade tax applies.

Procedure for submitting notification

Notification in form TS-1 is submitted by organizations and individual entrepreneurs those engaged in trade in territories for which a trade tax has been established.

Notifications must be submitted no later than five days from the date of occurrence of the subject to the trade tax.

Any change in the parameters of the taxable object, including the “termination of the object of taxation”, which may change the amount of the tax levy, must also be reported to the Federal Tax Service.

The notification is also submitted in form TS-1 no later than five days from the date of change in the parameters of the taxable object.

Notifications regarding stationary objects must be submitted to the Federal Tax Service at the location of the object.

Notifications in relation to non-stationary objects - at the location of the organization or the place of residence of the individual entrepreneur.

Features of filling out a notification

The notification must be filled out on two sheets

On title page In the first field, fill in the type of form, and select:

1 – when an object of taxation arises;

2 – when the indicators of the trading object change;

3 – upon termination of the object of taxation.

A notification for which code 2 or 3 is selected is filled out only for objects for which there are changes. Upon termination of all objects, form TS-2 is filled out.

On the second sheet, data on a specific object subject to trade tax is filled out. When filling out this data, you must be guided by regional legislation.

For example, for Moscow for a stationary object (code 03) store (code 01)

Fill in information about the location, ownership of the object, and the area of the sales floor.

When filling out the “Calculation of the fee amount” section, select the type of rate (per object or per square meter of object area, the fee amount is calculated.

Answers to common questions

Question #1:

Is it necessary to submit a Notice of Registration as a Trade Duty Payer when starting to trade in goods for which a benefit has been established in the form of an exemption from the Trade Duty?

Currently, there are no special features for organizations selling only goods that are exempt from the trade tax. All organizations and individual entrepreneurs engaged in types of trade for which a trade tax is established in the territory must submit a Notification of Registration. This position is confirmed by documents of regulatory authorities, for example, Letter of the Ministry of Finance of the Russian Federation dated October 28, 2015 No. 03-11-09/62139.

Question #2:

The organization is registered in Moscow. The organization purchased and installed a vending machine in the Moscow region. Do I need to submit a Notice of Registration as a Trade Duty Payer? If necessary, where?