Transport tax for legal entities

Which companies are required to pay transport tax?

Tax legislation establishes that all legal entities that own vehicles are required to pay tax.

Termination of obligation is possible only if the vehicle is deregistered or destroyed. But both of these facts need to be documented , otherwise the Federal Tax Service will not take them into account.

That is, the fee will still have to be paid, even if the organization has not used the equipment for a long time, has leased it or contributed it to the authorized capital of another company.

But there is one exception - a company is exempt from paying transport tax if the equipment was sold due to enforcement proceedings.

The fee applies to most shipping, water and air vehicles. But some legal entities have the opportunity to save money. For example, the law exempts owners of offshore platforms, special equipment for agricultural activities, and fishing vessels from payment.

Taxpayers of transport tax of legal entities

Perhaps the most important thing in transport tax is that taxpayers are organizations that are registered in accordance with the legislation of the Russian Federation with vehicles recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation. Those. whether you sold the car, rented it out, whether you use it or whether it is in a disassembled state - all this does not matter.

As long as the car is registered to you, you pay the tax.

At the same time, individual entrepreneurs are not named as taxpayers of transport tax, based on which they pay it as individuals.

Instructions on how to calculate transport tax

Transport tax is calculated using the formula:

TN = NB x NS , where:

NB – tax base
TS – tax rate current at the time of payment

The formula becomes more complicated if the company:

makes advance payments
wants to take advantage of tax benefits
applies different coefficients

If all three conditions above are met, the calculation looks like this:

TN = NB x NS x Kv x Kp - NL - AP , where:

Kv – vehicle ownership coefficient
Кп – increasing coefficient
AP – advance payments
NL - benefits to which the payer is entitled

This is the complete formula, but it may vary depending on the situation.

Tax calculation

Taxpaying organizations calculate the amount of tax and advance payments on it independently. In general, transport tax is calculated using the formulas:

Amount of tax for the tax period = Tax base x Tax rate Amount of tax payable for the tax period = Amount of tax for the tax period – Amounts of advance payments paid during the tax period Advance payments = ¼ x (Tax base x Tax rate)

Increasing coefficient for expensive cars

For passenger cars with an average cost of 3 million rubles, an increasing coefficient is applied when calculating the tax amount (clause 2 of Article 362 of the Tax Code of the Russian Federation). The list of these vehicles is published annually no later than March 1 on the official website of the Russian Ministry of Industry and Trade. Please note that the Russian Ministry of Industry and Trade publishes the specified information for a specific tax period - List of passenger cars with an average cost of 3 million rubles.

When using the increasing factor, it is also necessary to take into account the number of years that have passed since the year of manufacture of the vehicle, when calculating which the year of manufacture itself is also included in the calculation. For example, if a car was produced in 2013, then in 2013 the number of years that have passed since the year of its production will be 1 year, in 2014 - 2 years, etc. Please note that it does not matter how much and when the organization purchased the car and when it registered it.

When the vehicle is not registered for a full calendar year

In the case of registration of a vehicle and (or) deregistration of it with the registration authorities during the tax period, the transport tax and, accordingly, the amount of the advance payment on it are calculated taking into account the coefficient (hereinafter referred to as the ownership coefficient). To calculate it, you need to divide the number of full months during which the vehicle was registered to the taxpayer by the number of calendar months in the tax period (usually 12). The coefficient value is determined accurate to the fourth decimal place. In this case, the month of purchase is included in the calculation if the vehicle is registered before the 15th day inclusive. And the month of disposal is taken into account if the vehicle is deregistered after the 15th day.

Wanted vehicles

Calculation of transport tax on such vehicles is carried out taking into account the number of months during which they were in the possession of the taxpayer. In this case, it is necessary to submit to the Federal Tax Service the original or a copy of the theft certificate issued by the relevant department of the Department of Internal Affairs of Russia after filing an application for the theft of the vehicle.

Example 1 Calculation of transport tax for a standard purchase and sale of a car

Tykovka LLC purchased a 120 hp passenger car from the buyer. On February 14, 2022 and February 16, 2020, she registered it with the traffic police of the Smolensk region in her name. When calculating the ownership coefficient, we do not take February into account, because registration was made after the 15th. Total 10 full months (March – December). The ownership coefficient will be: 10÷12 = 0.8333. The amount of transport tax for 2022 = 0.8333 x 20 rubles. (tax rate for a passenger car from 100 to 150 hp in 2022 for the Smolensk region) x 120 hp. = 1999.92 rub. = 2000 rub. (since tax amounts must be calculated in full rubles).

The seller , Podsnezhnik LLC, sold the car on February 14; it was deregistered with the traffic police of the Smolensk region on February 16, 2022. We include February in the calculation of the ownership coefficient, because deregistration occurred after the 15th. The total number of full months of ownership is 2. The ownership coefficient in 2022 in this case: 2÷12 = 0.1667. Amount of transport tax for 2022 = 0.1667 x 20 rubles. x 120 hp = 400.08 rub. = 400 rub. The total amount of transport tax for 2022 for the specified vehicle will be 2000 + 400 = 2400 rubles.

In case of sale of a car, the obligation to re-register is assigned to the new owner by law (within 10 days after purchase). In addition, the organization that is the former owner can stipulate such an obligation in the contract. BUT this does not guarantee that the new owner will fulfill these obligations. Responsibility for violation for the new owner is an administrative fine. Moreover, the statute of limitations for bringing to responsibility is only 2 months and is calculated after 10 days from the moment when the new owner must change the registration data. Thus, the former owner of the vehicle bears the risk associated with these circumstances of remaining the payer of the transport debt for several months after the sale. A possible solution is to re-register the vehicle at the request of the previous owner (seller) in the event that the buyer fails to fulfill the obligations discussed above within 10 days from the date of purchase of the car, provided there is no confirmation of registration of this car with the new owner.

Example 2 Calculation of transport tax for full ownership of a car

Transport tax for 2022 = 20 rubles. x 120 hp = 2400 rub. Similar to the calculation in example 1, calculate the transport tax when you have owned the vehicle for less than a full year (including in the case of theft of the car).

Transport tax calculator

If the rate depends on the age of the car, calculate it from the year following the year of manufacture. There are many websites with transport tax calculators. The Federal Tax Service has developed its own version of a calculator for individuals, and it’s quite good. When using it, do not forget to select the region you need at the top of the page. Because The service will calculate transport tax for the selected region and offer a list of benefits for it. In addition, this calculator provides the ability to calculate transport tax for expensive cars from the above-mentioned list of the Russian Ministry of Industry and Trade. It can also be used very successfully for organizations in the Smolensk region, because tax rates for individuals individuals and organizations are the same.

Attention! In practice, we had to deal with some delay in updating data in the service. Therefore, when using it to calculate taxes and prepare tax returns, take screenshots of Internet pages with data received from the service to confirm their validity. Print them out indicating the date and time the screenshot was taken, the address of the Internet page from which it was taken, the signature and information about the person who took and printed the screenshot. These actions will take a little time, but in case of a dispute they will be a weighty argument in favor of the taxpayer.

Main meanings of the formula

The main parameters for calculating tax are the tax base and tax rate . They are not excluded from the formula in any case. Other indicators complement it, if necessary in a specific situation.

The NB value can be found in the registration certificate or other documents for the vehicle. The base becomes engine power, gross tonnage or vehicle unit.

Please note that the engine power indicated in kW must be recalculated in horsepower: the number of kW must be multiplied by 1.35962 (this is a constant value). The resulting result must be rounded to 2 decimal places.

As for the tax rate, it is set by regional authorities and depends on:

tax bases
age of technology
vehicle categories
environmental class

If the LSG body has not determined the rates, companies have the right to use the basic indicators prescribed in Art. 361 Tax Code of the Russian Federation .

To find out the tax authorities in a specific region, you can use the Federal Tax Service help service:

Specify region.
Enter “About transport tax” into the search. The system will automatically display the law that is in force in the desired subject of the Russian Federation.
Click "More details".
Go to the “Bets” tab.
Check the box next to “Legal Entity”.
Click the “Show” button.

The service will display rates for TN in the selected region.

Calculation example

The calculation, made with only the basic values, is very simple. For example, during 2022, the company owned a passenger car with a power of 145 hp, which is the tax base. The tax rate in the region is 35 rubles.

We multiply the two indicators and get the amount of transport tax:

145*35 = 5 075 rubles

This is how much the organization needs to pay without taking into account advance payments, benefits and coefficients.

The tax base

The tax base for transport tax by organizations is determined separately for each vehicle:

for vehicles with engines (including water and air) - this is the power in horsepower (determined based on the technical documentation for the vehicle and indicated in the registration documents);
for other water and air vehicles - this is a vehicle unit ;
for non-self-propelled (towed) vehicles - gross tonnage .

In addition, a separate calculation is provided for air vehicles for which the thrust of a jet engine (for more details, see Article 359 of the Tax Code of the Russian Federation).

Advance payments and final technical specification

The frequency of advance payments depends on whether the regional authorities have established reporting periods or not. If yes, then you need to pay quarterly, if not, then at the end of the year.

Advance payments are made in equal installments. The formula used to calculate them is as follows:

AP = ¼ x TN

At the end of the year, TN is calculated minus advance payments:

TN = NB x NS – AP

Calculation example

Throughout 2022, the company owned a passenger car with an engine power of 150 hp, which is considered the tax base. The regional rate is 10 rubles.

First, the tax amount is calculated:

150*10=1500 rubles

Then the advance payment is determined from it:

¼*1500=375 rubles

The final transport tax, taking into account advances made every quarter (that is, 3 times), is calculated as follows:

1500- (375*3)=375 rubles

Tax rate

The tax rate for transport tax is established in rubles by constituent entities of the Russian Federation depending on the type of tax base and its quantitative measurement within the limits established in Article 361 of the Tax Code of the Russian Federation. In the Smolensk region, rates for organizations and individuals are the same. For example:

for passenger cars with a power of up to 100 horsepower (hereinafter - hp) - 10 rubles per hp, and from 100 to 150 hp. – 20 rubles;
for motorcycles and scooters with power up to 20 hp. inclusive – the rate will be 5 rubles;
for trucks up to 100 hp. – 20 rub., from 100 to 150 hp. – 31 rub.

Accounting for vehicle ownership coefficient

An organization applies a ownership coefficient (Q) when equipment is not registered for it for the entire reporting year or quarter. If the vehicle is owned for a full year, then the coefficient is 1 and does not affect the final amount of the TN. Therefore it is not taken into account.

The coefficient is calculated using a separate formula:

Kv = number of full months of vehicle ownership/number of months in the reporting period

Taxpayer liability

11.1 Late payment

In case of late payment of the tax amount, the taxpayer, in addition to the amount of transport tax, must also pay a penalty. The amount of penalties is paid in addition to the amounts of tax due, regardless of the application of other measures to ensure the fulfillment of the obligation to pay a tax or fee, as well as measures of liability for violation of legislation on taxes and fees. Calculate penalties for each day of delay in tax payment (Article 75 of the Tax Code of the Russian Federation). If the arrears arose after September 30, 2022, calculate penalties for delays of more than 30 days based on 1/150 of the refinancing rate of the unpaid tax amount. If the delay is less than 30 days or if the arrears arose before October 1, 2022, calculate the penalties based on 1/300 of the refinancing rate.

Penalties are not charged if the cause of the arrears was:

decision of the inspectorate to seize the organization’s property;
a court decision to take interim measures in the form of suspension of transactions on the organization’s accounts, seizure of funds or property of the organization.

In these cases, penalties are not accrued for the entire period of validity of these decisions. In addition, penalties are not charged if the tax arrears arose due to the fact that, when calculating taxes, the organization was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation).

11.2 Non-payment of tax

If non-payment of transport tax is revealed as a result of an audit, the organization will have to pay a fine (Article 122 of the Tax Code of the Russian Federation). In some cases, employees of an organization may be subject to administrative and criminal liability:

Administrative liability may arise for understating the amounts of taxes and fees by at least 10% due to distortion of accounting data. This entails a fine on officials of 5,000 rubles. up to 10,000 rubles, and for repeated violation – from 10,000 rubles. up to 20,000 rub. or disqualification for a period of 1 to 2 years (Article 15.11 of the Code of Administrative Offenses);
Criminal liability may arise for arrears on a large or especially large scale (Article 199 of the Criminal Code of the Russian Federation). This article provides for types of punishments, ranging from fines of 100,000 rubles. and ending with imprisonment for up to 6 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

The fine for non-payment or incomplete payment of tax is 20% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation). If inspectors prove that non-payment occurred intentionally, the fine will increase to 40%. An organization can only be fined for non-payment (incomplete payment) of tax at the end of the year. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

11.3 Failure to submit a tax return (not valid, as filing a return is not required from 2021)

Failure by a taxpayer to submit a tax return to the tax authority at the place of registration within the period established by law entails the collection of a fine in the amount of 5% of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but no more than 30% of the specified amount and no less than 1 (one) thousand rubles (Article 119 of the Tax Code of the Russian Federation). Thus, for failure to submit a tax return, the minimum fine is 1 (one) thousand rubles.

For violation of the deadlines for submitting a tax return, liability is provided under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles.

Accounting services for LLC from Firmmaker, January 2022 (monitor the relevance) Irina Bazyleva When using the material, a link is required

How is an incomplete month of vehicle ownership taken into account?

As mentioned above, if a legal entity owns a vehicle for an incomplete period, it is necessary to apply the ownership coefficient. Let's look at how all this is taken into account using an example.

The company on March 10 , 2022. (this is NB). The tax rate in the region is 10 rubles. How, in this case, to calculate the advance for the first quarter and the transport tax at the end of the year?

Please note that there is a "15th" rule :

the car was registered in the period from the 1st to the 15th of the month (inclusive)
the car was deregistered from the 16th to the 30th (31st) day of the month (for February from the 16th to the 28th/29th)

In this case, this rule works exactly. The car was registered on March 15, which means that this month is taken into account in full for calculating tax.

First we calculate the ownership coefficients:

first quarter – 0.3333 (1 month of ownership/3 months of the reporting period)
at the end of the year – 0.8333 (10 months/12 months)

Then we move on to advance payments:

first quarter – ¼*150*10*0.3333=125 rubles
second – ¼*150*10=375 rubles
third – ¼*150*10=375 rubles

Finally, we calculate the total amount of transport tax:

150*10*0,8333 — (125+375+375)=375 rubles

We must not forget that the TN amount is rounded to the nearest ruble if it comes out to more than 50 kopecks.

Procedure for paying transport tax

Paying transport tax is quite simple. In this case, it is not at all necessary to go somewhere. You can make a payment without leaving your home using one of the following methods: :

Through the “Personal Account” of any bank - today almost every credit institution provides its clients with such an opportunity. All you need is the index specified in the tax notice.
On the website nalog.ru - using this method you can make a payment directly from a card or through your bank.
Portal "Government Services" - you can pay transport tax using the notification index in the "Payment by receipt" section.
The official website of the Federal Tax Service - there is a service called “Pay taxes”, through which you can also deposit money.

IMPORTANT!

Using the above methods, you can pay taxes, including transport taxes, not only for yourself, but also for another person. The main thing is to know the index of the notification received from the tax office.

Do I need to independently notify the tax office about the presence of a vehicle?

As a general rule, citizens do not need to notify the tax authority about the purchase of a vehicle, as this is done by traffic police officers. After re-registration of the car, the tax office receives a corresponding signal within 10 days.

Subsequently, tax officials send appropriate notifications to vehicle owners, which reflect the amount of tax to be paid.

In practice, sometimes situations occur when a car was purchased a long time ago, but the receipt from the tax office still does not arrive. In this case, the taxpayer is obliged to independently notify of the fact of acquisition of the vehicle. Otherwise, he may face a late payment penalty.

How to report transport tax?

It is worth noting that individuals do not need to report on this type of tax transfers to the budget. As mentioned above, inspection staff independently calculate the amount to be paid and send appropriate notifications to each vehicle owner.

A different procedure is provided for legal entities. They are required to independently calculate the amount of tax and report on it annually, which can be read in more detail below in the text.

Where to submit the declaration?

In accordance with paragraph 1 of Art. 363.1 of the Tax Code of the Russian Federation, organizations that are payers of transport tax are required to submit a declaration to the tax authority located at the location of the vehicle. Moreover, this must be done before February 1 of the year following the reporting period.

For the largest taxpayers, the place for submitting the transport tax return is the tax office, where the organization is registered as a major payer of transfers to the budget.

What is a multiplying factor?

Tax legislation requires the use of an increasing coefficient (Kp) if the company owns a high-value passenger car. This value depends on the average price and age of the car.

The list of cars for which the KP must be applied when calculating tax is published on the official website of the Ministry of Industry and Trade. This list is updated every year. The new version can be viewed no later than March 1 .

Calculation of TN taking into account KP is carried out according to the following formula:

TN=NB*NS*Kp – AP

Advance is calculated as follows:

AP = ¼*NB*NS*Kp

Calculation example

Throughout 2022, the company owned a BMW 340i xDrive Gran Turismo passenger car with a power of 326 hp (HP), costing 3,200,000 rubles. The tax rate in the region is 150 rubles. In accordance with the list of the Ministry of Industry and Trade, the increasing coefficient for such a machine is 1.1.

Prepaid expense:

¼*326*150*1,1=13 448 rubles

Final transport tax:

(326*150*1,1) – (3*13 448)=13 446 rubles

Who is eligible for tax breaks?

Article 358 of the Tax Code of the Russian Federation contains a list of vehicles for which legal entities are not required to pay tax. But regional authorities have the right to establish additional benefits.

For example, in the capital, companies that transport passengers on public transport do not pay the fee. In St. Petersburg, companies that own floating docks pay 50% less tax.

You can find out if there are benefits in your region by contacting the tax office.

When calculating, the amount of the benefit is deducted from the amount of the transport tax. The resulting amount must be paid to the Federal Tax Service.

Setting up transport tax in 1C

Install or check the transport tax settings (Main - Taxes and reports - Transport tax). Let's look at filling out each link.

Vehicle registration

Check the registration card of the vehicle that has been owned since the beginning of the year.

In our example, for this car, the organization applies a benefit in the form of exemption from transport tax. The form states:

Tax benefit - Exemption from taxation ;
Tax benefit code - select the code for the benefit established by the laws of the Subjects of the Russian Federation from the list.

After setting up a transport tax benefit, a link appears under the Tax Benefit Code field to fill out an Application for Benefit to the tax authority.

Create a new Vehicle Registration for a vehicle registered with the State Traffic Safety Inspectorate in the 4th quarter.

Rates

Transport tax rates are set by regional laws and, as a rule, are not revised during the tax period. In 1C, transport tax rates are updated automatically.

Payment of advance payments

Check the advance payment settings for each region at the place of registration of the vehicle. If the Advances are paid is set, the calculated tax for the year will be reduced by the calculated advance payments for the 1st, 2nd, 3rd quarters.

When calculating transport tax in the Accounting 8 configuration in databases with releases before 3.0.106.60 , an error may appear: “At the end of the month, the operations for calculating advance payments for transport and land taxes are not filled in by mistake.”
To resolve the error, update to the specified release.

Ways to reflect expenses

The method of reflecting expenses can be set for all vehicles or for each one separately.

Is a tax declaration required?

A transport tax return is no longer required . Federal Tax Service employees independently request information from the State Traffic Safety Inspectorate and Rostechnadzor about which equipment is registered to a legal entity. As a reminder, the inspectorate sends the payer a notice of the tax amount.

If a citizen has calculated the fee himself, and his result differs from the Federal Tax Service, he can defend his position if it is correct. You will need to justify the correctness of your independent calculations with documentation. The tax service allows 10 days from the date of receipt of notification of the amount of transport tax.

Deadline

Previously, the deadline for submitting a transport tax return was no later than February 1 of the following year. If it coincided with a weekend, the deadline was postponed to the first subsequent working day. But in 2021, the form is canceled: reporting in February for 2022 is not required.

Important changes for 2022

The 2022 transport return is the last report that taxpayers will have to submit. In 2022, the transport tax return for 2022 for individuals conducting business activities and legal entities is not submitted to the Federal Tax Service. Innovations are enshrined in clause 17 of Art. 1, part 3, 9 art. 3 of Federal Law No. 63-FZ of April 15, 2019.