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Taxation
Everything about taxes: types, rates, and payment procedures
A taxation system is the set of taxes, duties, and mandatory contributions that legal entities, individual entrepreneurs (including those applying the professional income tax), and self-employed persons are required to pay to the state in accordance with the Tax Code of the Russian Federation.
What is a Taxation System?
Relationship model between TrendAgent and the Agency
According to the terms of the public offer (key provisions: clauses 1.12, 4.1, 6.1−6.2), the following parties and obligations are involved:
Real estate agency (principal) — the agency that accepts the terms of this Offer and authorizes TrendAgent to act on its behalf and in its interests.
Principal
1
Сommission agent
TrendAgent (commission agent) — acts as an intermediary, operating in its own name but in the interests of and at the expense of the agency.
2
Buyer
Developer (buyer) — purchases services related to finding and attracting buyers for real estate properties.
3
Interaction scheme
General Tax Regime
The General Tax Regime (GTR) is the default taxation regime applied if a company or an individual entrepreneur (IE) does not submit a notification for transition to one of the special tax regimes.
Applicable for: LLCs / JSCs / Individual Entrepreneurs
Who can use the General Tax Regime
VAT
Companies or IEs under the General Tax Regime pay VAT at the rate of 20%. You can find more details on this matter by following the link.
Agency Income
The remuneration (income) of a real estate agency is the total amount paid by the developer under the transaction, including TrendAgent’s commission remuneration, net of VAT.
Revenue Recognition Date
The date of revenue recognition depends on the legal form of the agency and the type of fast payment.
To verify the actual date of funds credited by the Developer to TrendAgent’s settlement account, please contact customer support.
Agency Expenses
The commission remuneration amount payable to TrendAgent, net of VAT.
Expense Recognition Date
The relevant date is the date of the Commissioner’s report.
Basic Tax Rate
The applicable tax rate depends on the legal form of the agency.
Tax and Reporting Periods
The tax and reporting periods determine when the agency is required to accrue and pay taxes, as well as submit tax returns. The procedure depends on the agency’s legal form.
Procedure and Deadlines for Tax Payments
Tax payment depends on the legal form of the agency and is made within the framework of the Unified Tax Payment (UTP) system.
Tax Reporting and Deadlines for Submission of Tax Returns
The procedure for tax payment and reporting depends on the taxpayer’s legal form.
Legal entities
Loan transactions:
The revenue recognition date is the date of signing the act of services rendered between TrendAgent and the Developer. This date is specified in TrendAgent’s Notification of Service Delivery Date by the Agent. Based on this date, the income is included in the corporate income tax base.
Factoring transactions:
For both IEs and legal entities, the revenue recognition date is the date of the assignment of the claim.
The revenue recognition date is the date of signing the act of services rendered between TrendAgent and the Developer. This date is specified in TrendAgent’s Notification of Service Delivery Date by the Agent. Based on this date, the income is included in the corporate income tax base.
Factoring transactions:
For both IEs and legal entities, the revenue recognition date is the date of the assignment of the claim.
Individual Entrepreneurs
Loan transactions:
The revenue recognition date is the date when funds are actually credited by the Developer to TrendAgent’s settlement account.
Factoring transactions:
For both IEs and legal entities, the revenue recognition date is the date of the assignment of the claim.
The revenue recognition date is the date when funds are actually credited by the Developer to TrendAgent’s settlement account.
Factoring transactions:
For both IEs and legal entities, the revenue recognition date is the date of the assignment of the claim.
Legal entity
Corporate income tax rate: 25%
Individual Entrepreneur
Personal income tax (derived from entrepreneurial activity) applies under a progressive scale of 13% (15%, 18%, 20%, 22%).
More detailed information is available via the link.
More detailed information is available via the link.
Legal entity
- Tax period: Calendar year
- Reporting periods: By default — 1st quarter, half-year, and 9 months; alternatively — monthly, every two months, quarterly, etc., up to the end of the calendar year (at the company’s discretion).
Individual Entrepreneur
- Tax period: Calendar year
- Reporting periods: 1st quarter, half-year, and 9 months.
Legal entity
Advance payments based on the results of the reporting period (month or quarter):
- Payable no later than the 28th day of the month following the reporting period.
- Example: for Q1 — by April 28; for April — by May 28, etc.
- Payable no later than March 28 of the following calendar year.
Individual Entrepreneur
Advance payments based on the results of the reporting period (quarter):
- Payable no later than the 28th day of the month following the end of the quarter.
- Example: for Q1 — by April 28; for half-year — by July 28, etc.
- Payable no later than July 15 of the year following the tax period.
Reporting for legal entities
- Report: Annual corporate income tax return
- Deadline for submission: No later than March 25 of the year following the reporting year
- Interim periods: Tax returns for reporting periods (quarterly or monthly) must be submitted no later than the 25th day of the month following the reporting period
- Form of the declaration: As approved by the Federal Tax Service (FTS)
Reporting for Individual Entrepreneurs
IEs submit notifications of calculated advance payments of personal income tax (PIT) quarterly
- Deadline for submission of notifications: No later than the 25th day of the month following the reporting quarter
- Annual 3-PIT declaration: Submitted no later than April 30 of the year following the reporting year
- Notification of annual tax payment: Not submitted, as the amount of tax is determined based on the annual declaration
- Form of the declaration: As approved by the Federal Tax Service (FTS)
Examples of Tax Base Calculation for an Agency under the GTR
Standard payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
Expense recognition date — 20.05.2025
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
- company 20.05.2025
- IE 30.04.2025
Expense recognition date — 20.05.2025
Fast payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
Expense recognition date — 23.05.2025
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 169 500,00 ₽
Revenue recognition date:
- company 23.05.2025
- IE 23.05.2025
Expense recognition date — 23.05.2025
Key details | Standard payment | Standard payment |
Transaction amount including VAT | 203 400,00 ₽ | 203 400,00 ₽ |
Payment date from the Developer | 30.04.2025 | 23.05.2025 |
Date of approval of the Commissioner’s report | 20.05.2025 | 23.05.2025 |
Date of payment of the agency’s remuneration | 28.05.2025 | 23.05.2025 |
Income for the agency | 169 500,00 ₽ | 169 500,00 ₽ |
Revenue recognition date | company 20.05.2025 IE 30.04.2025 | company 23.05.2025 IE 23.05.2025 |
Expense | 29 057,14 ₽ | 29 057,14 ₽ |
Expense recognition date | 20.05.2025 | 23.05.2025 |
Simplified Tax System
The Simplified Tax System (STS) is a special tax regime designed for small and medium-sized businesses, where several different taxes are replaced with a single primary tax.
Applicable to: LLCs, JSCs, and individual entrepreneurs.
Who can use STS
VAT
Organizations and individual entrepreneurs under STS are generally exempt from VAT payments. However, in certain cases, VAT may still apply at a rate of 5 (7)% or 20%. More details are available via the link.
Simplified Tax System
«Income»
Agency income
The amount of compensation from the Developer for a transaction, including TrendAgent’s commission fee, excluding VAT.
Date income is recognized
Loan — the date funds are credited from the Developer to TrendAgent’s bank account.
Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.
Tip: To check when the Developer’s payment was credited to TrendAgent’s account, you can contact customer support.
Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.
Tip: To check when the Developer’s payment was credited to TrendAgent’s account, you can contact customer support.
Base tax rate
The standard tax rate is 6%.
In some regions, reduced rates may apply if established by local authorities.
In some regions, reduced rates may apply if established by local authorities.
Tax and reporting periods
Tax and reporting periods determine when the agency must calculate and pay taxes, as well as submit tax reports.
- Tax period: calendar year
- Reporting periods: Q1, half-year, 9 months
Tax payment procedure and deadlines
- Advance payments — quarterly, no later than the 28th day of the month following the reporting quarter.
- Year-end payments:
— for organizations — no later than March 28 of the following year,
— for individual entrepreneurs — no later than April 28 of the following year.
Payments are made as part of a single tax payment (STP).
Reporting and tax declaration deadlines
- STS annual declaration:
- Organizations — no later than March 25 of the year following the reporting year.
- Individual entrepreneurs — no later than April 25 of the following year.
- Tax payment notifications:
- Submitted quarterly, no later than the 25th day of the month following the quarter: April 25, July 25, October 25.
- No notification is required at year-end.
Examples of calculating the tax base for agencies under STS "Income"
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
- With 20% VAT – 169 500,00 ₽
- With 5% VAT – 193 714,29 ₽
- Without VAT – 203 400,00 ₽
Fast Payout
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
- With 20% VAT — 169 500,00 ₽
- With 5% VAT — 193 714,29 ₽
- Without VAT — 203 400,00 ₽
- Loan — 23.05.2025
- Factoring — the date funds are credited to the bank account
Standard Payment | Fast Payout | |
Transaction amount including VAT | 203 400,00 ₽ | 203 400,00 ₽ |
Payment date from Developer | 23.05.2025 | 23.05.2025 |
Commission agent’s report approval date | 23.05.2025 | 23.05.2025 |
Agency payment date | 28.05.2025 | 23.05.2025 |
Agency income | With 20% VAT – 169 500,00 ₽ With 5% VAT – 193 714,29 ₽ Without VAT – 203 400,00 ₽ | With 20% VAT – 169 500,00 ₽ With 5% VAT – 193 714,29 ₽ Without VAT – 203 400,00 ₽ |
Income recognition date | 23.05.2025 | Loan – 23.05.2025 Factoring - the date funds are credited to the bank account |
Simplified Tax System
«Income Minus Expenses»
Agency income
The amount of compensation from the Developer for a transaction, including TrendAgent’s commission fee, excluding VAT.
Date income is recognized
Loan — the date funds are credited from the Developer to TrendAgent’s bank account.
Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.
Factoring — the date funds are credited from LLC TREND GROUP to the bank account will be considered the recognition date.
Date of expense
The date of the commission agent’s report (the date of withholding).
Agency expense
The expense is the amount of TrendAgent’s commission fee, excluding VAT.
Base tax rate
The standard tax rate is 15%.
The minimum tax is 1% of annual income.
It applies if:
The minimum tax is 1% of annual income.
It applies if:
- the tax calculated at 15% (or regional rate) is less than 1% of income, or
- the company/individual entrepreneur reports a loss at year-end.
Tax and reporting periods
Tax and reporting periods define when the agency must calculate and pay taxes, as well as file tax reports.
- Tax period: calendar year
- Reporting periods: Q1, half-year, 9 months
Tax payment procedure and deadlines
Advance payments — quarterly, no later than the 28th day of the month following the reporting quarter.
Year-end payments:
Year-end payments:
- for organizations — no later than March 28 of the following year.
- for individual entrepreneurs — no later than April 28 of the following year.
Reporting and tax declaration deadlines
- STS annual declaration:
- Organizations — no later than March 25 of the year following the reporting year.
- Individual entrepreneurs — no later than April 25 of the following year.
- Tax payment notifications:
- Submitted quarterly, no later than the 25th day of the month following the quarter: April 25, July 25, October 25.
- No notification is required at year-end.
Examples of calculating the tax base for agencies under STS "Income Minus Expenses"
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
Agency expense:
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income:
- With 20% VAT – 169 500,00 ₽
- With 5% VAT – 169 500,00 ₽
- без VAT – 169 500,00 ₽
Agency expense:
- With 20% VAT – 29 057,14 ₽
- Without VAT (VAT 5(7)%) – 30 510,00 ₽
Fast Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
Agency expense:
Loan – 23.05.2025
Factoring – the date funds are credited to the bank account
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income:
- With 20% VAT - 169 500,00 ₽
- With 5% VAT - 169 500,00 ₽
- Without VAT - 169 500,00 ₽
Agency expense:
- With 20% VAT - 29 057,14 ₽
- Without VAT (VAT 5(7)%) — 30 510,00 ₽
Loan – 23.05.2025
Factoring – the date funds are credited to the bank account
Standard Payment | Fast Payment | |
Transaction amount including VAT | 203 400,00 ₽ | 203 400,00 ₽ |
Payment date from Developer | 30.04.2025 | 23.05.2025 |
Commission agent’s report approval date | 20.05.2025 | 23.05.2025 |
Agency payment date | 28.05.2025 | 23.05.2025 |
Agency income | With 20% VAT – 169 500,00 ₽ With 5% VAT – 193 714,29 ₽ Without VAT – 203 400,00 ₽ | With 20% VAT – 169 500,00 ₽ With 5% VAT – 193 714,29 ₽ Without VAT – 203 400,00 ₽ |
Income recognition date | 30.04.2025 | 23.05.2025 |
Agency expense | With 20% VAT – 29 057,14 ₽ Without VAT (VAT 5(7)%) – 30 510,00 ₽ | With 20% VAT – 29 057,14 ₽ Without VAT (VAT 5(7)%) – 30 510,00 ₽ |
Expense recognition date | 20.05.2025 | Loan – 23.05.2025 Factoring - the date funds are credited to the bank account |
Automated Simplified Taxation System
AUSN is an experimental tax regime for small businesses.
Starting from January 1, 2025, the AUSN regime can also be applied by real estate agents operating under service agreements. The regime is designed to simplify the tax burden and reporting requirements. Businesses under AUSN are exempt from most taxes, including social insurance contributions. More information about this system is available via the link.
Starting from January 1, 2025, the AUSN regime can also be applied by real estate agents operating under service agreements. The regime is designed to simplify the tax burden and reporting requirements. Businesses under AUSN are exempt from most taxes, including social insurance contributions. More information about this system is available via the link.
VAT
Businesses under AUSN are not VAT payers.
Agency Income
The amount of the Developer’s remuneration under the transaction, including TrendAgent’s commission remuneration, is stated net of VAT.
Revenue Recognition Dates
Loan transactions: The revenue recognition date under AUSN is determined by whichever of the following events occurs first:
Factoring: The revenue recognition date is the date when funds are credited to the agency’s settlement account.
- The date when funds from TrendAgent are credited to the agency’s settlement account;
- The date of TrendAgent’s commission fee (i.e., the date of approval of the Commissioner’s report).
Factoring: The revenue recognition date is the date when funds are credited to the agency’s settlement account.
Expenses under AUSN "Income minus Expenses"
The expense is the amount of TrendAgent’s commission remuneration, net of VAT.
Expense Recognition Date under AUSN "Income minus Expenses"
The expense recognition date is considered to be the date of the Commissioner’s report (the date of withholding).
Basic Tax Rate
- AUSN "Income" tax rate: 8%
- AUSN "Income minus Expenses" tax rate: 20%, with a minimum income tax of 3%
Tax and Reporting Periods
Tax and reporting periods determine the deadlines by which the agency must accrue and pay taxes, as well as submit tax returns.
- Tax period: Calendar month
- No separate reporting periods
Procedure and Deadlines for Tax Payments
Taxes are calculated by the Federal Tax Service (FTS) automatically. For this purpose, the tax authority receives information:
Tax payments are made monthly, no later than the 25th day of the following month, as part of the Unified Tax Payment (UTP).
- from banks (regarding transactions on the settlement account),
- from the taxpayer’s online account (regarding non-cash income and expenses). TrendAgent’s remuneration is entered into the taxpayer’s online account by the agency itself, and a payment receipt is generated for the corresponding amount.
Tax payments are made monthly, no later than the 25th day of the following month, as part of the Unified Tax Payment (UTP).
Reporting and Deadlines for Tax Returns
Under AUSN, taxpayers do not submit any special tax returns. Reporting is maximally simplified — all necessary data is automatically received by the tax authority from online cash registers, banks, and the taxpayer’s online account.
Examples of Tax Base Calculation for an Agency under the AUSN
Standard payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 203 400,00 ₽ - net of VAT
Revenue Recognition Date:
Expense Recognition Date under AUSN "Income minus Expenses" — 20.05.2025
Payment date from the Developer — 30.04.2025
Date of approval of the Commissioner’s report — 20.05.2025
Date of payment of the agency’s remuneration — 28.05.2025
Income for the agency — 203 400,00 ₽ - net of VAT
Revenue Recognition Date:
- 20.05.2025 на 30 510 ₽ CR TrendAgent
- 28.05.2025 на 172 890 ₽.
Expense Recognition Date under AUSN "Income minus Expenses" — 20.05.2025
Fast payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 203 400,00 ₽ – net of VAT
Revenue Recognition Date:
Expense Recognition Date under AUSN "Income minus Expenses" — 23.05.2025
Payment date from the Developer — 23.05.2025
Date of approval of the Commissioner’s report — 23.05.2025
Date of payment of the agency’s remuneration — 23.05.2025
Income for the agency — 203 400,00 ₽ – net of VAT
Revenue Recognition Date:
- Loan – 23.05.2025 -203 400 руб.
- Factoring – the date of receipt of funds into the settlement account.
Expense Recognition Date under AUSN "Income minus Expenses" — 23.05.2025
Key details | Standard payment | Fast payment |
Transaction amount including VAT | 203 400,00 ₽ | 203 400,00 ₽ |
Payment date from the Developer | 30.04.2025 | 23.05.2025 |
Date of approval of the Commissioner’s report | 20.05.2025 | 23.05.2025 |
Date of payment of the agency’s remuneration | 28.05.2025 | 23.05.2025 |
Income for the agency | 203 400,00 ₽ - net of VAT | 203 400,00 ₽ - net of VAT |
Revenue Recognition Date | 20.05.2025 на 30 510 ₽ CR TrendAgent 28.05.2025 на 172 890 ₽ | Loan — 23.05.2025 -203 400 ₽ Factoring — the date of receipt of funds into the settlement account. |
Expenses under AUSN "Income minus Expenses" | 30 510,00 ₽ | 30 510,00 ₽ |
Expense Recognition Date under AUSN "Income minus Expenses" | 20.05.2025 | 23.05.2025 |
Professional Income Tax
Professional Income Tax (PIT) is a special tax regime for self-employed individuals, currently implemented on an experimental basis across all regions of Russia until December 31, 2028.
Applicable to: self-employed individuals / individual entrepreneurs under PIT.
Who can use PIT
VAT
Agencies under PIT are not VAT payers
Agency income
The amount of compensation from the Developer, including TrendAgent’s commission fee.
Dates income is recognized
Loan — income under PIT is recognized on the last day of the month in which TrendAgent received funds from the Developer.
Factoring — the date the funds are actually credited to the agency’s bank account.
Factoring — the date the funds are actually credited to the agency’s bank account.
Base tax rate
6% — on income received from legal entities and individual entrepreneurs.
Tax period
The tax period is one month.
Tax payment procedure and deadlines
Tax is calculated automatically in the "My Tax" mobile application, based on receipts generated.
- A tax notification is sent to the app by the 12th day of the month following the month income was received.
- Tax must be paid monthly, no later than the 28th day of the same month.
Reporting and tax declaration deadlines
Agencies under PIT do not file any special tax returns for professional income tax.
Examples of calculating the tax base for agencies under PIT
Standard Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income — 203 400,00 ₽ – net of VAT
Income recognition date — 30.04.2025
Payment date from Developer — 30.04.2025
Commission agent’s report approval date — 20.05.2025
Agency payment date — 28.05.2025
Agency income — 203 400,00 ₽ – net of VAT
Income recognition date — 30.04.2025
Fast Payment
Transaction amount including VAT — 203 400,00 ₽
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income — 203 400,00 ₽ - net of VAT
Income recognition date:
Payment date from Developer — 23.05.2025
Commission agent’s report approval date — 23.05.2025
Agency payment date — 23.05.2025
Agency income — 203 400,00 ₽ - net of VAT
Income recognition date:
- Loan — 31.05.2025
- Factoring — the actual date funds are credited to the agency’s bank account
Standard Payment | Fast Payment | |
Transaction amount including VAT | 203 400,00 ₽ | 203 400,00 ₽ |
Payment date from Developer | 30.04.2025 | 23.05.2025 |
Commission agent’s report approval date | 20.05.2025 | 23.05.2025 |
Agency payment date | 28.05.2025 | 23.05.2025 |
Agency income | 203 400,00 ₽ - net of VAT | 203 400,00 ₽ - net of VAT |
Income recognition date | 30.04.2025 | Loan— 31.05.2025 Factoring - the actual date funds are credited to the agency’s bank account |
FAQ
TrendAgent does not submit information to the Federal Financial Monitoring Service (Rosfinmonitoring), as it is not an entity required to register in accordance with Federal Law No. 115 (Articles 5 and 7). According to the terms of the offer, commissioners (TrendAgent) do not operate as a real estate agency, which is confirmed by the absence of the corresponding OKVED code (68.31 or similar), as well as by the business model, which does not involve direct participation in real estate transaction support.
The real estate agency independently determines the necessity and procedure for registration with Rosfinmonitoring. Information is available, in particular, on the Rosfinmonitoring website: Rosfinmonitoring — Registration.
The real estate agency independently determines the necessity and procedure for registration with Rosfinmonitoring. Information is available, in particular, on the Rosfinmonitoring website: Rosfinmonitoring — Registration.
Taxes on this amount are paid by the principal, since it is the principal who receives income from the transaction and pays the remuneration to the commissioner. If taxes are not paid, possible consequences include additional tax assessment, late payment interest, and penalties (usually 20% of the amount).
For self-employed individuals (under the NPD system), violations — such as failure to pay taxes or exceeding the income limit — may lead to retroactive loss of status and the accrual of personal income tax (PIT) and social insurance contributions. Similarly, if an individual entrepreneur (IE) or legal entity exceeds the income limit under the simplified tax system (STS), taxes may be recalculated under the General Tax Regime (GTR).
If a real estate agency operates under STS, according to subparagraph 24, paragraph 1, article 346.16 of the Russian Tax Code, commission and agency remunerations may be considered as expenses.
The procedure for accounting such expenses is outlined in the Letter of the Moscow Office of the Federal Tax Service dated 04.02.2009 N 20−14/9 034.
For self-employed individuals (under the NPD system), violations — such as failure to pay taxes or exceeding the income limit — may lead to retroactive loss of status and the accrual of personal income tax (PIT) and social insurance contributions. Similarly, if an individual entrepreneur (IE) or legal entity exceeds the income limit under the simplified tax system (STS), taxes may be recalculated under the General Tax Regime (GTR).
If a real estate agency operates under STS, according to subparagraph 24, paragraph 1, article 346.16 of the Russian Tax Code, commission and agency remunerations may be considered as expenses.
The procedure for accounting such expenses is outlined in the Letter of the Moscow Office of the Federal Tax Service dated 04.02.2009 N 20−14/9 034.
In case of overpayment, the amount can either be credited against future payments or refunded, in accordance with Article 78 of the Russian Tax Code.
An application for offset or refund of overpaid tax must be submitted in writing, and it may also be sent electronically through the Federal Tax Service’s online service "Personal Taxpayer Account for Individuals."
An application for offset or refund of overpaid tax must be submitted in writing, and it may also be sent electronically through the Federal Tax Service’s online service "Personal Taxpayer Account for Individuals."
If a tax return is submitted late, the taxpayer faces the following penalties:
- A fine of 5% of the unpaid tax amount for each full or partial month of delay.
- A minimum fine of 1,000 rubles, even if the declared tax is zero.
- A maximum fine of up to 30% of the unpaid tax.
- Possible administrative liability — a warning or an additional fine.
Letter of the Moscow Office of the Federal Tax Service dated 04.02.2009 N 20−14/9 034
"... For taxation purposes, the principal must include in its income the amount of revenue transferred by the commissioner, including the commission remuneration, even if the remuneration was withheld by the commissioner independently. If the commission remuneration is withheld by the commissioner from funds due to the principal, the principal is entitled to include this amount in expenses on the date of approval of the commissioner’s report, which specifies the revenue received from buyers and the commission remuneration due to the commissioner."