Disposal fee for vehicles was introduced on the territory of Russia not so long ago.
For this reason, drivers have a large number of questions - what is a recycling fee, when it needs to be paid, who is exempt from payment, and whether or not it is possible to independently calculate the amount of the fee.
The answers to all these questions can be found in this article.
Citizens of the Russian Federation are required to pay the recycling fee immediately, during the process of buying a car... The rule is established by the law on consumption and production waste, article 89-FZ, introduced in 2012.
According to the law, the recycling fee is a one-time payment directed to the state.
It is charged to vehicle buyers and is used to provide environmental safety environment, as well as protection of human health and life from the adverse effects of the operation of transport.
In other words, the funds that are received as a collection for disposal in the process of purchasing a car will then be used for its disposal, which will fully comply with all established environmental standards.
Who is responsible for the recycling fee?
Answering the question who pays the recycling fee and in what situations, you can give the following information. According to modern legislation, citizens of the Russian Federation are obliged to pay a recycling fee in two main cases:
- In the process of buying a car from abroad... This can be the purchase of a vehicle in Japan and its subsequent independent delivery to the territory of the Russian Federation.
- Purchase of a vehicle from persons previously exempted by law from paying recycling fees or who have not paid for it in the manner prescribed by law.
The scrapping fee is charged for the entire period of the vehicle's existence once. The manufacturer pays for it, if it is the Russian car industry or one of the owners.
There are several situations in which you do not need to pay a recycling fee. The following circumstances established by law can be noted here:
In the process of purchasing a vehicle from individualsspecified in the last two points, the disposal fee will be automatically charged to the buyer.
The amount of the fee can be calculated according to the following formula - ∑ US \u003d BS × K.
You can decipher these designations as follows:
- ∑УС - the total amount of the collection.
- BS is the main base rate.
- K - coefficient for calculating the amount based on the List of the size of the utilization fee. The list was approved by a special Resolution of the Government of the Russian Federation No. 1291 dated December 26, 2013.
The standard base rate can be determined directly depending on the category of the purchased car.
This includes light vehicles for special non-commercial purposes, the fee for which is 20 thousand rubles, as well as commercial passenger and trucksmobiles and buses. In this case, the recycling fee will be 150 thousand rubles.
The calculation of the recycling fee directly depends on the year of manufacture of the vehicle. Its general parameters are also important - the mass, size and volume of the engine.
The calculation factor for Russian light vehicles over 3 years old and weighing less than 2.5 tons will be 0.88. Based on this, we can conclude that the fee will be equal to 20,088 rubles.
The mark regarding the payment of the recycling fee is recorded in the section with "special marks" in the passport of vehicles.
The absence of such a mark is possible only in two main cases:
- OPTS for car russian production was issued earlier on 09/01/2012 or for a foreign car imported into the territory of Russia before the indicated date. In these cases, there is no need to worry, as the duty to pay the fee does not apply to such vehicles.
- Purchase of a foreign-made vehicle abroad with its subsequent import into Russia on its own. In this case, the obligation to pay the fee rests with the buyer, as the person who is importing the car into the Russian Federation.
In the passport of the vehicle in respect of which the utilization fee is charged, a special mark must be made. It indicates the grounds for complete exemption from payment of the recycling fee.
This is the answer to the question of what the mark in the TCP means the utilization fee.
If PTS is on russian car was handed over to the driver in the period from 01.09.2012 to 31 December 2013 inclusive, the document, instead of a mark confirming the payment of the recycling fee, may contain information regarding the acceptance of obligations for the recycling fee.
In this case, you will need to make sure that at the time the document was handed over, the manufacturer was not excluded from the official register of companies that have undertaken to dispose of the product.
This information can be obtained on the official website of the Ministry of Industry and Trade of the Russian Federation. Here, special attention should be paid to the "date of exclusion from the register" section.
If the TCP does not contain a mark regarding the payment of the utilization fee without legal grounds, it can only indicate that the previous owner, for some reason, avoided this procedure.
In this case, the buyer will automatically be responsible for payment. If you find that the fee has not been paid, it is better to abandon the transaction or try to reduce the value of the car sold.
Penalties for non-payment of fees
It is impossible to register a car without paying a recycling fee in advance... Even if you have an official passport, the car will be considered not passed the registration process in accordance with the law.
It is allowed to travel by such a car only for 20 days. That's exactly how much according to the rules Road traffic Russia has transit numbers.
After this period, driving a car that has not passed registration, in accordance with Article 12.1 of the Administrative Offenses Code of the Russian Federation, the driver will be fined from 500 to 800 rubles, depending on which year there was no payment.
If, after the imposed fine, the driver violates this right again, he may be deprived of the driver's license for up to 90 days.
There are certain situations in which a recycling fee can be refunded... First of all, this concerns the erroneous payment of the fee.
For example, a person pays a fee after it has already been paid by the manufacturer or the previous owner of the car. If you find such a factor, you will need to contact the organization that accepted the fee.
There are two main options:
- Customs organizations - for vehicles brought from other countries.
- Tax office - for Russian cars.
To receive the wrongly paid funds back, you will need to fill out a special application regarding the return of the recycling fee for wheeled vehicles and for the chassis. The form is provided by the customs officers themselves, as well as by the employees of the tax inspection.
In addition to a well-written application, you will need to provide copies of the following documents:
- passports of vehicle owners. Copies of the main pages will be required here;
- PTS - original and copy;
- a receipt for payment of a recycling fee - a cash receipt or an official payment order;
- a document must be provided that confirms the erroneousness of the collection of the fee.
The decision to return the fee or to officially refuse to fully reimburse it is made on average within 30 days. You can fully refund the funds within three years from the date of payment.
It should be remembered that the amount of money deposited is not indexed and can be returned without taking into account the accrued commission payments. Refunds are made by transferring funds to the applicant's account.
Many drivers wonder if a recycling fee has been set for semi-trailers in 2019... The answer to this question is given by Resolution 81 of 02/06/2016, which says about the mandatory payment of a recycling fee for cars and trailers intended for them.
The regulation approved the rules and conditions for the collection, payment, calculation and collection of the statutory disposal fee. Such fees are subject to self-propelled machines and trailers of different categories.
Conclusion
The assigned scrappage fee for cars in Russia is paid by the car owner independently. In this case, it is required to rely on account numbers for payment of the fee.
This information is brought to the attention of payers from the Federal Customs Service of Russia, the Federal Tax Service of Russia, it can be found on the official websites of these organizations. Immediately after receipt of payment in Vehicle title a special seal is affixed to the amount paid.
If charges for disposal are not provided, special marks are made on the passport form regarding the basis for non-payment of the fee.
The concept of utilization fee was introduced by Federal Law No. 128-FZ of 28.07.2012. And from what year did the recycling fee be charged? The specified Federal Law entered into force on 01.09.2012 (Article 3 of the Federal Law of 28.07.2012 No. 128-FZ). Accordingly, from the same date, the obligation to pay the disposal fee arose. We will tell you in our consultation what the recycling fee means for buyers and manufacturers of vehicles and self-propelled vehicles and trailers, and how it is calculated. Since the algorithm for calculating waste collection is the same for vehicles, self-propelled machines and trailers, as well as general composition payers and objects not subject to such a fee, for convenience, vehicles, self-propelled vehicles and trailers to them, considered in the aggregate, will be referred to as "TS".
Who pays the recycling fee in Russia?
Payers of the utilization fee are persons who (clause 3 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ):
- import the vehicle into Russia;
- produce vehicles in Russia;
- purchased a vehicle on the territory of Russia from persons who do not pay waste collection in accordance with (they will be discussed below), or from persons who have not paid waste collection in violation of the law;
- are the owners of the vehicle, in respect of which the utilization fee has not been paid in accordance with, when such vehicles are placed under a different customs procedure, except for re-export.
What vehicles are not paid for recycling?
The disposal fee is not paid for the following vehicles (clause 6 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ):
- Vehicles are imported into Russia as personal property by individuals who are either participants in the state program for the resettlement of compatriots, or are recognized as refugees or internally displaced persons;
- Vehicles are imported into Russia and belong to diplomatic missions or consular offices, international organizations enjoying appropriate immunity, as well as employees of such missions, institutions, organizations and their family members;
- 30 or more years have passed since the vehicle was manufactured, they are not used for commercial purposes, have an original engine, body and (if any) frame, have been preserved or restored to their original condition (the types and categories of such vehicles were approved by Government Decree No. 1291 of December 26, 2013 );
- CU, types and categories of which are determined by the Government (with the exception of CU international transportation), from the date of release of which less than 3 years have passed and which are placed under the customs procedure of the free customs zone on the territory of the SEZ in the Kaliningrad region.
For the first two categories of vehicles (paragraphs 2 and 3, clause 6 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ), the purchaser of such vehicles on the territory of the Russian Federation will pay the disposal fee.
And for the last category of vehicles (paragraph 5, clause 6 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ), as mentioned above, the buyer of the vehicle will have to pay the recycling fee, which places such vehicles under a different customs procedure (except re-export).
Why is a recycling fee needed?
The introduction of a recycling fee is one of the tools to prevent the harmful effects of production and consumption waste on human health and the environment. In other words, such a fee was established to ensure environmental safety, incl. to protect human health and the environment from the consequences of vehicle operation (clause 1 of article 24.1 of the Federal Law of June 24, 1998 No. 89-FZ). This takes into account specifications and wear and tear of the vehicle, i.e., for example, the fee for the import of vehicles older than 3 years is several times higher than the fee for new vehicles
On the other hand, what does the recycling fee mean to buyers? Since the utilization fee is paid mainly by importers and manufacturers of vehicles, its value forms their costs. And the tax payers will naturally want to pass such expenses onto the end consumers. Therefore, say, an increase in the utilization fee generally leads to an increase in the cost of the vehicle.
Utilization fee rates
The Law on recycling fee itself (dated June 24, 1998 No. 89-FZ) does not specify the amount of the utilization fee. How much recycling fee is in Russia, you can find out in:
- Government Decree of December 26, 2013 No. 1291 (in relation to wheeled vehicles (chassis) and trailers to them);
- Government Decree of 06.02.2016 No. 81 (in relation to self-propelled vehicles and trailers to them).
Examples of recycling fees on, on or, we have given in separate materials.
We told you more about the procedure for calculating the utilization fee.
When calculating the recycling fee in 2018, it must be taken into account from 01.04.2018. Recall that the utilization fee was raised only for wheeled vehicles, while the indexation of the utilization fee did not affect self-propelled vehicles.
It is important to take into account that, with one exception, neither the base rate nor the recycling rate depend on the payer category, that is, the recycling fee for individuals is the same as for organizations. And only in relation to wheeled vehicles imported by individuals for personal use (category M 1, including high cross-country ability category G), the coefficient for calculating the amount of waste collection is set for "physicists" separately.
Important!
The government of the Russian Federation has approved new rates for the utilization fee for cars for 2018 and 2019. Earlier, the Ministry of Industry and Trade announced that the average increase in collection for all types of vehicles will be about 15%, but the rates have not changed, but the coefficients have grown strongly. The decree was published on March 21, 2018 on the official website of the Government.
New sizes of scrappage rates for cars and trucks came into force on April 1, 2018:
- New cars with an engine capacity of up to 1 liter - 33,000 rubles (+ 16.2%). The old coefficient is 1.42, the new one is 1.65. For cars over three years old, the ratio increased from 5.3 to 6.15.
- New cars with engine displacement from 1 to 2 liters - 84,000 rubles (+ 90%). These include Lada Vesta, Skoda Rapid, Kia rio... The old coefficient is 2.21, the new one is 4.2. For used cars, the ratio increased from 8.26 to 15.69.
- New cars with engine displacement from 2 to 3 liters - 126,000 rubles (+ 49.3%). it Kia sorento, Ford Kuga etc.
- New cars with an engine capacity of 3 liters or more remain the same.
- Electric vehicles - an increase of 14.8%.
What is a vehicle scrappage fee and what is its essence?
The purchase of a car on the Russian market or abroad is associated with certain costs. One of the types of add. payments introduced since 2012 is a recycling fee. Motorists have a lot of questions in connection with this innovation. This is an increase in the utilization fee, and its size, and a calculator for calculating, benefits, etc. Let's deal with all this in order.
Disposal fee is a one-time payment levied in favor of the state. The recycling fee is the responsibility of the manufacturer or importer. The buyer of the vehicle is charged only if the contribution was not paid before the conclusion of the sales contract.
For the first time, the question of what the recycling fee means and why it is needed was raised in 2012. The President of the Russian Federation made changes to Chapter 5 of Federal Law No. 89. It was supplemented by Article 24.1. It indicated the persons obliged to pay the fee, goals and objectives, implementation timeframes, vehicle categories, etc. And on January 1 of this year, Decree of the Government of the Russian Federation No. 401 entered into force, which indicated the change in the recycling fee for cars in 2018. About we will talk about it below.
The latest news about the introduction of the new recycling fee was actively discussed at home and abroad. Importers were worried about raising prices for buyers by increasing the base rate, collection rate. The news about the increase in the scrappage fee for cars in Russia from January 1, 2018 became available to citizens at the end of 2017. The size of the payment increased by 13-15%.
When and to whom should you pay?
Payment of the recycling fee is the responsibility of the manufacturer or one of the owners of the vehicle. According to the law, a legal or natural person pays a recycling fee in the following situations:
- When importing a car from abroad.
- When manufacturing vehicles in the Russian Federation.
- When buying a vehicle from an owner who has not previously paid the fee.
Who is exempt from payment
Car owners are exempt from payment in the following cases:
- Vehicle over 30 years old. The car should not be a source of income, used as a commercial vehicle. It must be installed original spare parts - engine, frame, body.
- The car is the property of IDPs participating in the program of voluntary return to their homeland from abroad.
- The car is used as a means of transportation for a diplomatic representative, his family, and employees of the diplomatic mission.
- The title of the vehicle is stamped with a recycling fee, that is, the manufacturer or previous owner paid the fee before selling the vehicle.
What categories of transport applies to
The 2012 law included a list of vehicle categories for payment of the recycling fee, namely:
- cars, cross-country ability;
- electric cars;
- buses;
- freight.
Semi-trailers are not subject to recycling fees.
Complete list of rates for recycling fee 2019 in rubles
|
The amount of the utilization fee in Russian rubles |
||
|
Up to 3 years from the date of issue |
Older than 3 years from the date of issue |
|
| Disposal fee for a car (category B, including for an electric car): | ||
| with engine displacement: | ||
| no more than 1000 cubic meters centimeters | ||
| over 1000 cubic meters centimeters, but not more than 2000 cubic meters. centimeters | ||
| over 2000 cubic meters centimeters, but not more than 3000 cubic meters. centimeters | ||
| over 3000 cubic meters centimeters, but not more than 3500 cubic meters. centimeters | ||
| over 3500 cubic meters centimeters | ||
| imported by individuals for personal use, regardless of engine size | ||
| Utilization fee for a truck (categories B, C incl. truck tractor, refrigerator, van, dump truck) | ||
| full weight no more than 2.5 tons | ||
| full weight over 2.5 tons, but not more than 3.5 tons | ||
| full weight over 3.5 tons, but not more than 5 tons | ||
| full weight over 5 tons, but not more than 8 tons | ||
| full weight over 8 tons, but not more than 12 tons | ||
| full weight over 12 tons, but not more than 20 tons | ||
| full weight over 20 tons, but not more than 50 tons | ||
| Disposal fee for special transport (on the chassis of a truck of category "C") | ||
| special vehicles other than concrete mixer trucks (chassis-based concrete mixers) | ||
| concrete mixer trucks (concrete mixers based on chassis) | ||
| Recycling fee for buses (category D) | ||
| with an engine volume of not more than 2500 cubic meters. centimeters | ||
| with electric motors, except for vehicles with a hybrid power plant | ||
| with an engine capacity of over 2500 cubic meters centimeters, but not more than 5000 cubic meters. centimeters | ||
| with an engine volume of over 5000 cubic meters centimeters, but not more than 10,000 cubic meters. centimeters | ||
| with an engine capacity of over 10,000 cubic meters centimeters | ||
| Utilization fee for dump trucks intended for off-road operation (mining dump trucks) | ||
| full weight over 50 tons, but not more than 80 tons | ||
| full weight over 80 tons, but not more than 350 tons | ||
| gVW over 350 tons | ||
| Recycling fee on the chassis of wheeled vehicles | ||
| chassis trucks full weight no more than 3.5 tons | ||
| chassis of trucks with a total weight of over 3.5 tons, but not more than 5 tons | ||
| chassis of trucks with a total mass of over 5 tons, but not more than 8 tons | ||
| chassis of trucks with a total mass of over 8 tons, but not more than 12 tons | ||
| chassis of trucks with a total mass of over 12 tons, but not more than 20 tons | ||
| chassis of trucks with a total mass of over 20 tons, but not more than 50 tons | ||
| bus chassis with gross weight not exceeding 5 tons | ||
| chassis of buses with a gross weight of over 5 tons | ||
| Recycling fee for motor graders | ||
| weighing no more than 10 tons | ||
| weighing over 10 tons, but not more than 14 tons | ||
| weighing over 14, but not more than 17 tons | ||
| weighing over 17 tons | ||
| Disposal fee for bulldozers | ||
| weighing no more than 10 tons | ||
| weighing over 10 tons, but not more than 24 tons | ||
| weighing over 24 tons, but not more than 35 tons | ||
| weighing over 50 tons | ||
| Utilization fee for excavators | ||
| medium (weighing at least 17 tons and not more than 32 tons with a power plant of at least 170 HP and no more than 250 HP) | ||
| heavy (weighing more than 32 tons with a power plant of more than 250 hp) | ||
| Utilization fee for wheel loaders (including excavator loaders) | ||
| lightweight (weighing less than 15 tons with a power plant of less than 100 hp) | ||
| medium (weighing at least 15 tons and no more than 16.5 tons with a power plant of at least 100 hp and no more than 150 hp) | ||
| medium (weighing at least 16.5 tons and not more than 22 tons with a power plant of at least 100 HP and no more than 150 HP) | ||
| heavy (weighing more than 22 tons with a power plant of more than 150 hp) | ||
| Recycling fee for road rollers | ||
| lightweight (weighing less than 4 tons) | ||
| medium (weighing at least 4 tons and no more than 10 tons) | ||
| heavy (weighing more than 10 tons) | ||
| Recycling fee for forklifts | ||
| weighing no more than 4 tons | ||
| weighing over 4 tons, but not more than 8 tons | ||
| weighing over 8 tons, but not more than 13.5 tons | ||
| weighing over 13.5 tons, but not more than 16.5 tons | ||
| weighing over 16.5 tons, but not more than 22 tons | ||
| weighing over 22 tons, but not more than 34 tons | ||
| weighing over 34 tons | ||
| Disposal fee for self-propelled cranes, except for cranes based on chassis of wheeled vehicles | ||
| lightweight (weighing less than 17 tons with a power plant of less than 170 hp) | ||
| medium (weighing at least 17 tons and no more than 32 tons with a power plant of at least 200 HP and no more than 250 HP) | ||
| heavy (weighing more than 32 tons with a power plant of more than 250 hp) | ||
| Disposal fee for pipe-laying cranes | ||
| weighing no more than 25 tons | ||
| weighing over 25 tons, but not more than 35 tons | ||
| weighing over 35 tons, but not more than 50 tons | ||
| weighing over 50 tons | ||
| Utilization fee for trailers | ||
| weighing more than 10 tons | ||
| Recycling fee for road maintenance vehicles (other self-propelled road and municipal vehicles), except for road maintenance vehicles based on the chassis of wheeled vehicles | ||
| lightweight (weighing less than 5 tons with a power plant of less than 100 hp) | ||
| medium (weighing at least 5 tons and no more than 15 tons with a power plant of at least 100 hp and no more than 220 hp) | ||
| heavy (weighing more than 15 tons with a power plant of more than 220 hp) | ||
| Recycling fee for forestry machines | ||
| medium (weighing not less than 1 2 tons and not more than 17 tons | ||
| Utilization fee for vehicles of the "forwarder" type | ||
| lightweight (weighing less than 12 tons) | ||
| medium (weighing not less than 12 tons and not more than 17 tons) | ||
| heavy (weighing more than 17 tons) | ||
| Recycling fee for loaders of timber front-end and skidders (skidders) for forestry | ||
| Lightweight (weighing less than 12 tons) | ||
| Medium (weighing not less than 12 tons and not more than 17 tons) | ||
| Heavy (weighing more than 17 tons) | ||
| Utilization fee for ATVs, ATVs, snow and swamp vehicles | ||
| With an engine volume of at least 300 and not more than 1500 cubic meters. centimeters | ||
| Snowmobile recycling fee | ||
| With an engine volume of no more than 299 cubic meters. centimeters | ||
| With an engine capacity of at least 300 cc centimeters and no more than 1500 cubic meters. centimeters | ||
| Utilization fee for agricultural wheeled tractors | ||
| Power plant capacity no more than 30 hp. | ||
| The power plant has more than 30 hp. and no more than 60 hp. | ||
| The power plant has more than 60 hp. and no more than 90 hp. | ||
| The power plant has more than 90 hp. and no more than 130 hp. | ||
| The power plant has more than 130 hp. and no more than 180 hp. | ||
| The power plant has more than 180 hp. and no more than 220 hp | ||
| The power plant has more than 220 hp. and no more than 280 hp | ||
| The power plant has more than 280 hp. and no more than 340 hp. | ||
| The power plant has more than 340 hp. and no more than 380 hp. | ||
| Power plant capacity more than 380 | ||
| Utilization fee for agricultural crawler tractors | ||
| Power plant capacity no more than 100 hp. | ||
| The power plant has more than 100 hp. and no more than 200 hp. | ||
| The power plant has more than 200 hp. | ||
| Utilization fee for combine harvesters | ||
| Power plant capacity no more than 160 hp. | ||
| The power plant has more than 160 hp. and no more than 220 hp | ||
| The power plant has more than 220 hp. and no more than 255 hp. | ||
| The power plant capacity is more than 255 liters. from. and no more than 325 liters. from. | ||
| The power plant capacity is more than 325 liters. from. and no more than 400 liters. from. | ||
| The power plant capacity is more than 400 liters. from. | ||
| Utilization fee for forage harvesters | ||
| Power plant capacity no more than 295 liters. from. | ||
| Power plant capacity is more than 295 liters. from. and no more than 401 liters. from. | ||
| The power of the power plant is more than 401 liters. from. | ||
| Utilization fee for self-propelled agricultural machines | ||
| Self-propelled sprayers for plant protection with a power plant of no more than 100 liters. from. | ||
| Self-propelled crop protection sprayers with a power plant of more than 100 hp. and no more than 300 liters. from. | ||
| Self-propelled sprayers for plant protection with a power plant of more than 300 liters. from. | ||
| Self-propelled mowers | ||
How it is calculated and an example of calculation
The calculation of the utilization fee is carried out according to the formula: BS * K. How much is the final amount in your case, you can find out on your own.
BS - base rate, K - calculation coefficient, are established by law.
For example, BS for passenger cars \u003d 20 thousand rubles; for trucks, buses and light commercial vehicles - 150 thousand rubles. The coefficient depends on the age of the car, weight, purpose: for a car older than 3 years - 0.26; younger - 0.17. For legal entities, increased coefficients are used - 1.42 and 5.3, respectively.
20,000 * 0.17 \u003d 3,400 rubles.
For a legal entity:
150,000 * 1.42 \u003d 213,000 rubles.
It is convenient to use this formula for accounting of payments from a large number of vehicles. It is better for individuals to use where you need to enter the parameters of the car and then get the final amount.
The rates of the recycling fee in 2018 for individuals remained at the same level, for legal entities they increased within 15%.
Procedure and terms of payment of the recycling fee
According to the law, the deadline for payment of the fee for individuals is not established. The car owner registers the car only upon its registration, until this moment it is impossible to use the vehicle.
VAT is not charged on the disposal fee. It is entered into the declaration as part of the amount spent on the purchase of a vehicle or as an asset for resale, it is recorded as part of the inventories.
Required documents
To pay, you need a passport of the vehicle owner, a completed receipt with the details of the payee. You can find out the KBK on the website of the Federal Tax Service of Russia. A receipt for payment is presented to the traffic police when registering a car.
Where can I pay
You can pay the recycling fee in Russia at any bank branch in cash or by bank transfer. You need to have your passport and a completed receipt with you. You can see a sample of it below:
Where is the payment mark
When the recycling fee is paid, the owner is obliged to ensure that a special mark is made in the TCP. To do this, you need to provide a receipt for payment to the traffic police before registering the vehicle.
What is the threat of non-payment?
The law of the Russian Federation does not provide for fines for non-payment of the utilization fee. But car owners of such cars will not be able to register them, and driving an unregistered car is punishable by a fine of 5,000 rubles, deprivation of rights for several months.
For car importers, unpaid fees are collected through the courts after they have discovered that they have not paid and sent a warning letter to file a claim.
Refund of recycling fee
From time to time I am told about cases where the recycling fee was overcharged by mistake. How is this possible? Yes, everything is simple: the previous owner of the car or the manufacturing company had already paid for the CA, but for some reason the FTS or FCS did not "see" it. In such a situation, it is enough to contact the organization that accepted the fee:
- FTS - if the car was produced in Russia;
- FCS - if the car is imported into the country from abroad.
If you overpaid, download and submit in relation to a wheeled vehicle and (or) chassis. Also, the form can be asked from the employees of the tax or customs authority.
Attach copies to the application:
- Owner passports (main pages).
- PTS (copy + original).
- Receipt for payment of a recycling fee, payment order or order.
- Confirmation of the erroneousness of the collection of the RS.
30 calendar days are given to make a decision on the return of the recycling fee to the Federal Tax Service or the Federal Customs Service. Remember that a refusal is also possible: for example, with incorrectly executed documents.
You can claim the return of an erroneously collected recycling fee within 3 years from the date of payment. The amount is not subject to indexation, commission payments are not refundable. Return method - transfer to the applicant's bank account.
Cancellation of recycling fee
The question of whether the recycling fee will be canceled in 2019 or its size will only grow remains open. Frankly, there are no prospects for cancellation.
Video about waste collection for cars in Russia
The regulation on recycling collection is presented in the Law "On production and consumption waste", approved by the Government of the Russian Federation on June 24, 1998 No. 89-FZ.
Utilization fee is a type of payment paid by car owners and vehicle manufacturers, transferred to the budget of the Russian Federation. The funds received are used by the Russian government to improve the country's environmental conditions and to support the domestic automotive industry.
Vehicle traffic is invariably accompanied by emissions of work results car engine... In machines with many years of service, as a rule, worn out spare parts are used.
Therefore, the operation of obsolete machines leads to air pollution due to the increased emission of harmful emissions.
Disposal of obsolete vehicles - logical end of operation of cars to maintain a healthy ecological state of our country.
Calculation of the amount in 2018
To determine the amount of collection for disposal (VUS), you need to know the values two indicators:
- taxable base tariff (BT);
- estimated Payment Ratio (RK).
VUS \u003d BT * RK
In the Government Decree No. 1291 dated December 26, 2013 (as amended by the Resolution No. 1350 dated December 11, 2015) it was approved list of types and categories of wheeled vehicles, systematized according to the corresponding levels of the coefficient of calculation of the utilization fee.
In the new edition, the list of vehicles has been significantly expanded, to which the obligation to pay the recycling fee was additionally extended:
- dump trucks with a mass of 12-20 tons;
- vans, including refrigerators, weighing 12-20 tons;
- dump trucks, the total weight of which is 20-50 tons;
- vehicles powered by electric motors, without turning on the hybrid power plant.
The value of the coefficient is influenced by individual vehicle specifications:
- year of manufacture;
- dimensions;
- total weight;
- engine's type.
Purpose of use vehicle defines base rate:
- for personal cars - 20,000 rubles;
- for commercial vehicles (cars and trucks) - 150,000 rubles.
Who pays
The obligation to pay the fee arises under certain conditions:
- A foreign car is purchased outside of Russia.
- Seller - an individual whose vehicle was exempt from payment of the fee.
- The natural person from whom the car is purchased has previously evaded payment of the fee.
- The production of wheeled vehicles is carried out on the territory of the Russian Federation.
Payment is made once at the time of purchase of the car by the first buyer. All subsequent car owners are not tax payers.
Obligation to pay recycling fee for domestic cars assigned to the manufacturer.
In early 2014, the scrappage payment exemption rule was canceled the following groups of vehicles:
- manufactured by manufacturers, obliged to ensure the safe handling of waste from the activities of the vehicle;
- coming from states that are;
- included in the customs procedure of the free customs zone.
Legal entities
Organizations purchase motor vehicles for commercial purposes. To calculate the amount of the fee for legal entities, increasing coefficients are used, which are fixed in the list of types of vehicles.
As a result, the size of the recycling fee for enterprises is much higher than the payment made by individuals.
Example 1: the plant manufactures auto mixers. Basic rate - 150,000 rubles. Calculation coefficient - 3. The amount of the disposal fee is:
150,000 * 3 \u003d 450,000 rubles.
Example 2: we will calculate the disposal fee tOYOTA... This is a passenger car manufactured in 2013 with a displacement of 1998 cm3.
ТС corresponds to group М1 ( passenger carhaving no more than eight passenger seats), engine displacement 1000 - 2000 cm3, service life - more than three years. Basic rate - 20,000 rubles. Calculation coefficient - 8.26 Amount of utilization fee:
20,000 * 8.26 \u003d 165,000 rubles.
The fee is calculated and paid when issuing a new vehicle passport, if there has been a complete set or completion on the basis of an existing unit. In this case, the amount of the fee is calculated as the difference between the utilization fee of the completed vehicle and the payment for the disposal of the original vehicle. The resulting amount of the fee is subject to transfer to a special account of the federal budget.
Three business days after payment of the fee, legal entities submit to the tax authorities a calculation of the amount of the fee according to the model approved by the Federal Tax Service. The calculation must accompany required list copies of documents:
- issued TCP;
- certificates of conformity;
- safety certificates for vehicle structures;
- payment documents confirming the transfers made;
- application for the possibility of applying the offset;
- payment offset solution;
- a document confirming the rights of the representative of the payer of the fee.
Telecommunication channels of communication with the Mongolian People's Republic ensure the timely receipt of the declaration on the calculation of the disposal fee.
Individuals
Cars by individuals can be purchased for both personal and commercial use. The base tariff for determining the calculation of the utilization fee is determined individually for each specific case.
For foreign cars purchased for personal use, the following coefficients are approved, which are used by the Federal Customs Service:
- for new foreign cars - 0.1;
- for cars with a service life of more than 3 years - 0.15.
Individuals must, within three days after payment of the fee, submit to the tax authority at the place of registration of the taxpayer a declaration of the calculation of the amount of the utilization fee with the attachment of copies of documents confirming the correctness of the actions taken.
Payment procedure
Motor transport wheeled vehicles for which PTS were received after 1.09.2012 are subject to a disposal charge. The amount of the fee based on settlement documents (payment orders or cash register receipts) is subject to transfer to a special account of the Federal Treasury according to a specific budget qualification code.
The disposal payment is not included in the list of tax income, therefore it does not belong to the group of tax levies.
The customs services control the process of paying the recycling fee when importing foreign cars purchased abroad into the territory of our country.
The Federal Tax Service oversees the payment of fees for the sale and purchase of supported foreign cars on the territory of the Russian Federation.
At the request of the payer, it is possible to pay the disposal fee using the offset of the previously collected amounts. No offset can be made between the recycling fee and other payments.
A mark in the TCP confirms the payment of the fee.
Liberation
The obligation to pay the recycling fee in following cases:
- Purchase of a car, the service life of which is more than 30 years (purchase of transport for non-commercial purposes, the original engine, frame and body must be installed on the car).
- Purchase of a vehicle by employees of diplomatic missions, foreign consulates and other international organizations whose professional activities are carried out on the territory of the Russian Federation.
- Importing a car as personal property foreign citizenwho wished to make a voluntary move to our country for permanent residence.
- When importing semi-trailers and trailers with a car weight of at least 10 tons.
It should be borne in mind that the subsequent purchase of cars in the last two options is complicated by an additional financial obligation - the buyer will have to pay the fee in full.
Corresponding mark
In the case of payment of the utilization fee, a corresponding entry is made in the Vehicle Passport in the "Special Notes" section.
The absence of a mark in the TCP on payment of the disposal fee is allowed in cases when:
- the vehicle passport was issued before 1.09. 2012;
- import of a foreign car was carried out before 1.09.2012;
- on imported after 1.09.2012. vehicle scrapping fee has not been paid.
Sometimes in the TCP there is a note stating that the manufacturer has undertaken to pay the disposal fee. The validity of such an entry must be verified. The list of the register of manufacturing organizations is posted on the official website of the Ministry of Industry and Trade of the Russian Federation minpromtorg.gov.ru. In the line of a specific manufacturer, the column indicating its exclusion from the register should not be filled in.
Refunds
A repeated or erroneous payment of the recycling fee may be refunded. Exists a certain sequence of actions for a refund:
- an application for a refund is drawn up;
- an accompanying package of necessary documents is being prepared;
- the entire set of prepared business papers is submitted to the state body.
Copies are collected following documents:
- Russian passport of the payer of the fee.
- Vehicle passport (original is attached).
- Payment documents confirming all transactions for payment of the fee.
A month later, the commission makes a decision on the issue of interest to the car owner. The vehicle owner is given a refund decision or refusal notice. The term for the possible return of overpaid funds is 3 years.
A responsibility
The absence of a mark in the vehicle passport on payment of the disposal payment can lead to negative consequences:
- it will not be possible to register the vehicle;
- it is allowed to operate a car with transit numbers only up to 20 days;
- refusal to pay threatens monetary fine, and in the future - deprivation of the rights to drive the vehicle for a period of up to 90 days.
Timely, full and voluntary payment of the recycling fee guarantees the car owner the impossibility of calculating penalties.
Who should pay the recycling fee? Find out in this video.
In this article we will look at what a recycling fee is. Find out who pays it. What documents are needed. We will understand the tax rates and payment terms.
The Russians learned about the recycling fee in 2012. It was then that paragraph 1 of Article 24-1 of Law No. 89-FZ came into effect, providing for its collection. Despite the fact that more than 5 years have passed since the introduction of this norm, payers periodically have questions regarding the procedure for its administration.
Disposal fee: concept, payment procedure, penalties
The Russians learned about the recycling fee in 2012. It was then that clause 1 of Article 24-1 of Law No. 89-FZ came into effect, providing for its collection. Despite the fact that more than 5 years have passed since the introduction of this provision into force, payers periodically have questions regarding the procedure for its administration. We will find out what rules for paying the recycling fee are in effect in the current year, and whether the legislation provides for reasons to avoid unnecessary expenses.
Disposal fee: definition and causes of occurrence
The idea of \u200b\u200bimposing another compulsory payment on Russians did not arise by chance: the reason was the deterioration of the environmental situation in large cities and the need to spend decent amounts on waste disposal, in particular, vehicles that have served their life.
According to the norms of the above federal law, the recycling fee (SC) is understood as a one-time payment levied by the state from car buyers to improve the environmental situation and minimize the negative impact of vehicle emissions. It is assumed that the funds collected in this way should be spent on environmental measures.
Please note that not only cars are taxed, but also other categories of vehicles: in particular, self-propelled vehicles, trailers.
Who is considered to be the payer of the fee
In the Russian Federation, all buyers of vehicles are obliged to pay the recycling fee, regardless of the purpose of their purchase. In other words, both individuals and legal entities are payers of the fee in question.
Note that you cannot evade paying DCs today. A note about its collection is put down in the vehicle title. Without it, it is impossible to put the car on registration.
How the recycling fee is administered
Buyers of new cars are not familiar with the problem of paying the recycling fee. The obligation to pay for such vehicles rests with the vehicle manufacturers and exporters. Therefore, buyers of fresh cars just need to make sure that there is a corresponding mark in the title bar.
For those who purchase iron horse" on secondary market, you should be more careful. In addition to careful checking technical condition the car will have to pay increased attention to the documentation for it.
Take a closer look at the date of issue of the PTS: if the passport was issued earlier than 09/01/2012 (the date when Law No. 89-FZ came into force), you do not need to pay additional recycling fee. If a car produced later than this period is purchased, the corresponding marks must be present in the passport.
Who is exempt from the recycling fee
- immigrants (refugees who import their cars into the Russian Federation, as well as Russians living abroad);
- diplomats with appropriate immunities and family members;
- owners of retro cars (vehicles over 30 years old) who have retained or independently restored their original equipment.
In the latter case, additional compliance with 2 conditions is required. Firstly, the owner is obliged to use the car only for personal needs, and secondly, the “native” body and engine must be installed on the car.
However, it must be taken into account that the exemption from payment applies only to the current vehicle owners. Buyers who purchase cars from the above categories of citizens will have to fulfill their obligation to pay the recycling fee.
Who will have to pay the fee themselves
Before buying a used car, you should carefully study the "Special Marks" column in the TCP. If there is no data on the payment of the fee, and the car was released later than 01.09.2012, the fee must be paid.
- foreign cars imported from abroad;
- cars previously owned by beneficiaries;
- cars of citizens who have not fulfilled their obligation to pay the fee in question.
In any case, the rule applies: from the owners of cars manufactured later than 01.09.2012, the utilization fee must be charged in any case. If the car is produced in Russia, the manufacturer will pay the RS, if abroad - the owner importing it into the country.
Nuances of paying the recycling fee in Belarus
In the Republic of Belarus, the fee in question was introduced back in 2014. From that moment on, all cars imported from abroad are subject to CA. An exception is made for retro cars over 30 years old, not used for business purposes, and for cars manufactured in the Republic.
Both legal entities and citizens are recognized as payers of the RS. As in the Russian Federation, diplomats with families, employees of international organizations and refugees are exempted from payments. Since February 2016, the base rate of CA is set in rubles. However, its size has grown significantly:
- for organizations - 1.65 times;
- for citizens - 8.25 times.
This measure was taken in order to regulate the import of used foreign cars from the EU and bring the customs rules of the Republic of Belarus into line with the norms in force in the Russian Federation.
Where to pay CA and who is the recipient of the fee
On what basis the fee is paid depends on who will be its recipient. The table shows the reasons for paying the fee:
In other words, if the CA is charged due to the fact that previously the car was not subject to taxation or the tax was not paid due to negligence previous owner, the payee is the Federal Tax Service. If the CA is levied on foreign cars imported from abroad, the funds must be deposited into the account of the Federal Customs Service.
What determines the amount of the fee
The procedure for calculating the amount of the fee is spelled out in the Government decree of December 26, 2013 No. 1291. Today this normative act is used in the edition of 2015. According to the provisions of the document, the amount of the recycling fee directly depends on the following factors:
- vehicle categories - passenger car, truck, special equipment, etc.
- his age - up to 3 years or older.
In particular, for passenger cars, the payment depends on the engine size. The larger it is, the higher the collection. A similar rule applies to agricultural machinery. The more powerful power point, the greater the collection.
Coefficients for calculating the fee
The table shows the coefficients for the calculation:
| Identification code | Vehicle type | Coefficient | |
| Up to 3 years | More than 3 years | ||
| A01-A04 | Motor graders | 3,2-8,0 | 8,5- 23,7 |
| B01-B05 | Bulldozers | 4,0-15,0 | 12,0-100,0 |
| C01-C03 | Excavators | 4,0-8,0 | 17,0-40,5 |
| D01-D04 | Wheel loaders | 2,5-4,4 | 76,6-160,9 |
| E01-E03 | Road rollers | 0,7-2,2 | 3,2-9,7 |
Example of self-calculation of the fee
Citizens planning to buy a used car often wonder how to reliably determine the size of the RS. To find out how much money will have to be transferred to the budget, you should carefully study the corresponding regulations and correctly determine the type of vehicle.
The owner of the vehicle will have to calculate the amount of payment independently. Let us explain with a specific example how to do this correctly. To calculate, use a simple formula:
CA \u003d base rate of the respective vehicle * correction factor
Suppose an individual purchases a used foreign car 4 years old, engine power - 1.6 cubic meters. cm, curb weight - up to 2.5 tons. Utilization fee has not been paid before: there is no corresponding mark in the vehicle registration system. USD \u003d 20 6000 rubles. * 8.26 \u003d 165,200 rubles.
Consequently, when buying such a car, a citizen will have to transfer 165,200 rubles to the US budget.
Legal entities have to pay significantly more, since the base rates are higher for them. In addition, multiplying factors have been introduced. So, for example, for the purchase abroad of a used passenger car older than 3 years with an engine capacity of more than 3.5 liters. you will have to pay the RS in the amount of 702,000 rubles.
Terms and procedure for payment of the fee
The specific terms during which it is necessary to transfer the amount of the RS to the budget are not determined by legislation. A citizen can transfer the fee in question to almost any Russian bank. There you can also take a sample of a payment document with all the relevant details.
Legal entities should pay the amount of the fee in question from their checking account. The details of the recipient of funds can be found either on the official website of the Federal Tax Service of Russia, or on the portal of the Federal Customs Service.
Requisites for payment of the fee
The table contains the details for payment:
| Recipient | Vehicle type | KBK |
| FTS of Russia | Wheeled vehicles | 18211208000012000120 |
| FTS of Russia | Self-propelled vehicles, trailers to them | 18211208000016000120 |
| FCS of Russia | Wheeled vehicles, except for those imported from Belarus | 15311208000011000120 |
| FCS of Russia | Wheeled vehicles imported from Belarus | 15311208000013000120 |
| FCS of Russia | Self-propelled vehicles, trailers to them, except for those imported from Belarus | 15311208000015000120 |
| FCS of Russia | Self-propelled vehicles, trailers to them, imported from Belarus | 15311208000017000120 |
After transferring funds, you must receive a payment document from the bank with the appropriate mark. The buyer will have to present it to the traffic police when registering the vehicle.
Responsibility for non-payment of CA
To date, there are no penalties on this basis. However, they are not needed: after all, without a mark on the payment of the vehicle fee, it is simply impossible to register.
What to do if the fee is calculated incorrectly
Despite the rather simple procedure for calculating the recycling fee, errors in determining its amount are not uncommon. If the payment is understated, the missing amount must be paid to the budget.
Difficult questions
Question number 1... Can a vehicle be registered if the recycling fee is calculated incorrectly?
Answer: In cases where an extra amount is transferred to the budget, the car or special equipment must be registered with the traffic police. If the payment is understated, it will be possible to register a car only after paying the missing amount.
Question number 2... Our organization has overpaid the recycling fee. Can it be offset against future payments?
Answer: In cases of excessive or erroneous payment of the fee in question, the amount of the overpayment can be returned on the basis of an application on the appropriate form or set off against the planned payments for the recycling fee. Please note that it cannot be offset against other payments.
Question number 3... Our company did not pay the utilization fee for the special equipment in full. What problems can this threaten us?
Answer: If the inspection authorities establish the fact of non-payment or partial payment of the fee within 3 years, the relevant information will be sent to the payer. The notice will ask him to voluntarily pay the missing amount within 20 days. If the payer of the fee ignores this requirement, the money can be recovered from him in court.
Question number 4... What transactions should be used to reflect the payment of the recycling fee?
Answer: RS refers to non-tax payments transferred to the federal budget. In our opinion, it is possible to take into account settlements on it on account 68 by opening the appropriate sub-account 68-US. In this case, the payment of the utilization fee in the accounting of the organization can be reflected by posting Dt account 68-US CT account 51 for the amount of the fee.
Question number 5... To what type of costs should the organization include the recycling fee?
Answer: In essence, the costs of paying the RS are related to general business expenses. Since they were incurred for the purpose of acquiring assets, it is logical to include the amount of CA in the actual cost of the purchased vehicles.
If the vehicles were purchased for their own needs, the costs of CA are attributed to the formation of the initial cost of fixed assets. In accounting, the posting is done Dt cc. 08 Ct c. 68-US. If cars or special equipment were bought for the purpose of resale, in accounting, the costs of the RS can be reflected by posting Dt sc. 41 Kt sc. 68-US.
