Cars and motorcycles introduced into the Russian Federation in accordance with the import procedure, as well as produced and sold in the Russian Federation, are included in the list of excisable goods on the basis of Art. 181 of the Tax Code of the Russian Federation. In the article, we will analyze the procedure for calculating and paying excise tax on vehicles, as well as using examples, we will calculate the excise tax on cars in 2020, taking into account the established rates.

In accordance with Art. 182 of the Tax Code of the Russian Federation, excise tax payers are organizations, individual entrepreneurs and individuals who import cars and motorcycles in the Russian Federation, as well as business entities that are manufacturers of vehicles (TS).

Excisable vehicle transactions are:

• import of a car or motorcycle into the territory of the Russian Federation in accordance with the customs import procedure;
• transfer of the produced vehicle to a structural unit for processing, sale, own use;
• sale of a car or motorcycle on the territory of the Russian Federation (transfer of goods by the seller to the point of sale).

The date of the excisable operation is determined on the basis of a customs declaration (when importing a vehicle) or an act of acceptance and transfer (in other cases).

Based on Art. 183 of the Tax Code of the Russian Federation, the sale of cars and motorcycles outside the customs territory of the Russian Federation, in accordance with the export procedure, is not recognized as an excise operation. This rule applies to the export of both vehicles manufactured in the Russian Federation and vehicles previously imported into Russia under the customs import procedure.

How to calculate excise tax on a car in 2020

When calculating the excise tax on a car or motorcycle, the following formula is used:

Excise Tax TS \u003d Excises * Rate - Deductions,

where Excise tax- the amount of excise duty paid by the taxpayer when selling / transferring / importing a car / motorcycle;
Excises - power of the vehicle introduced / produced / sold during the reporting period (calendar month), calculated in horsepower (l / s);
Deductions - the amount of deductions provided in accordance with Art. 200 Tax Code of the Russian Federation;
Rate - the excise rate applicable to the vehicle.

Article 200 of the Tax Code of the Russian Federation grants taxpayers the right to reduce tax obligations under excise duty by the amount of the fee paid to the supplier when purchasing goods. For example, when calculating the excise duty payable, the organization that acquired imported car for subsequent sale, has the right to take into account the amount of excise tax paid to the supplier.

Consider an example. Individual entrepreneur Sidorchuk imported a car into the customs territory of the Russian Federation Hyundai elantra with a capacity of 128 l / s. Based on the customs declaration, Sidorchuk paid the excise tax in the amount of RUB 5.760.

The purchased car was sold by Sidorchuk at the AutoDom showroom.

When calculating the excise tax upon the sale of the car to the end consumer, the car dealership has the right to apply a tax deduction in the amount of the excise tax paid when buying a vehicle from Sidorchuk.

Excise rates on cars

In 2020, the Government made significant changes to Art. 193 of the Tax Code of the Russian Federation, regulating the values \u200b\u200bof tax rates. In particular, rates on tobacco and tobacco products, as well as on e-cigarettes and liquids for electronic systems were increased by 10%.

Excise rates on cars also did not go unnoticed by legislators. On the basis of FZ-301 of 08/04/2020, the Government approved a progressive rate, which provides for an increase in the excise tax on cars in the period from 07/01/2020 to 2021 inclusive.

In 2020, lawmakers also supplemented the Tax Code with a list of excisable goods, including cars with a capacity of over 300 horsepower. Among officials and representatives of the business elite, the amendments to the Tax Code of the Russian Federation are called a new modification of the luxury tax. At the same time, many experts believe that the increase in excise taxes on business-class cars will only force manufacturers to introduce new vehicle modifications with a capacity of up to 199 horsepower.

Increase in excise rates on cars and motorcycles in 2020 - 2021

On the basis of current legislative acts, excise duty is imposed on cars with a capacity of over 90 l / s, motorcycles - over 150 l / s.

The table below provides up-to-date information on the excise rates on cars and motorcycles from 01.07.2020 to 31.12.2021:

Let's look at an example. In August 2020, the Kaliningrad plant Avtotor produced 80 kia cars Stinger with a capacity of 370 l / s. In September, the cars were transferred to car dealerships for sale.

When transferring cars to retail outlets for sale by the plant, Avtotor charged and paid excise tax in the amount of 37.503.200 rubles. (1.267 rubles * 80 TS * 370 l / s).

The procedure for calculating and paying excise duty on cars in 2020

Importers and manufacturers of passenger cars with a capacity exceeding 90 l / s and motorcycles with a capacity exceeding 150 l / s pay excise duty based on the results of the reporting period - a calendar month.

The deadline for payment of excise duty on cars and motorcycles is until the 25th day of the month following the reporting month. The same period is provided for filing an excise tax return with the Federal Tax Service.

Business entities performing excisable transactions with the vehicle fill out and submit a tax return in the form of KND 1151089.

When filling out the declaration, the taxpayer reflects the following information in the document:

• name of the organization / individual entrepreneur, representative;
• the amount of excise duty to be paid to the budget;
• calculation of the amount of excise duty on excisable goods;
• operations performed with excisable goods;
• the amount of excise tax subject to tax deductions;
• information on the sale of excisable goods to the EAEU member states.

KBK when paying excise duty on cars and motorcycles in 2020

When transferring excise duty on a vehicle in 2020, taxpayers indicate the following budget classification codes (BCC).

Consumer goods that go beyond the consumer basket are subject to a special tax. It is included in the final cost of the product, which means that both the seller and the buyer pay for it. These are high value items that show the status of the owner. Personal transport, be it a car or a motorcycle, is an excise goods. The excise tax on cars is a tax on the possession of a luxury product. A manufacturer pays an excise tax to create and sell vehicles. Importer - to import cars from abroad and sell them in their own country. Buyer - to get around in his own car. The importer and manufacturer pay the excise tax to the state.

Excise rate on cars

The excise tax on cars is set by the Government. The rate is adjusted annually depending on the economic situation in the country. In the summer of 2018, a progressive rate was set for cars until 2021. The adopted amendments are published in Article 193 of the Tax Code. The excise tax on cars is the same for taxpayers throughout Russia.

The rate depends on the engine power. The more horsepower a car has, the higher the tax. Low power vehicles are not covered by the law. The excise tax does not apply to cars under 90 horses. And the engines are more powerful than 200 hp. from. equated to luxury, so they are subject to higher rates. Until July 2018, the upper level of the rate was calculated for cars from 150 liters. from. and higher. Today the excise tax also applies to light vehicles up to 500 horses.

The increase in the tax burden affects the total cost of the goods. Luxury cars are getting more expensive. However, this fact does not bring any inconvenience to wealthy owners of such vehicles. They are willing to pay extra for luxury. At the same time, the zero excise duty for low-power transport remains unchanged.

In 2018

Changing rates is an annual procedure and 2018 was no exception. Excise rates for the power of 1 horsepower of a car from January 1 were:

• 45 rubles with a motor from 90 to 150;
• 437 rubles with an engine from 150 to 200;
• 714 rubles for the engine from 201 to 300;
• 1218 rubles for the engine from 301 to 400;
• 1260 rubles for a motor from 401 to 500;
• 1302 rubles with an engine over 500.

The cost of the excise tax on cars ranged from 2.5 to 442 thousand rubles. Accordingly, with a passenger engine power of 150 horses, the excise tax amounted to 2.5 thousand rubles. And the power of more than 500 horses cost 442 thousand.

In 2019

After the meeting in 2019, the country increased the VAT tax and other indirect taxes. The adjustments affected the excise taxes on cars. This year the rates for 1 horsepower are as follows:

1. With a capacity of 90-150 liters. from. 47 rubles.
2. With a power of 150-200 liters. from. 454 rubles.
3. With a 201-300 hp engine. from. 743 rubles.
4. With a capacity of 301-400 liters. from. 1,267 rubles.
5. 401-500 hp engine from. 1 310 rubles.
6. The motor is more powerful than 501 hp. from. 1,354 rubles.

The growth in terms of capacity was 3.8 - 4.4%. And this led to an increase in car prices by an average of 0.2 percentage points.

How to calculate and pay excise tax on a car

The taxpayer reports monthly to the inspectorate on car sales. In the declaration, he writes the total amount of excise tax. And he calculates it independently using the formula.

Excise rate * Number of vehicles * Power in liters. from. \u003d Excise tax on cars

In addition to calculating the excise tax, the taxpayer indicates in the declaration: the name of the organization, the amount of excise duty, transactions with the car, data on car sales to the EAEU countries. The passenger car manufacturer and importer pay a tax levy every month. And also any company that deals with passenger transport. The excise tax is paid until the 25th day of the next month after the submission of the declaration.

Calculation example

Consider an example of how to calculate the excise tax on a car in 2019. Let's say at the plant in Togliatti in January they collected 40 lada cars Largus with a capacity of 105 liters. from. In February, they were sold to salons. What excise tax did the plant pay?

Armed with a calculator, you can easily determine the excise tax on cars. It is enough to put all the data in the formula. We get:

47 * 40 * 105 \u003d 197 400 rubles

When transferring several types of cars for sale, each model is considered separately. After that, all the data is summed up and the total amount of excise duty on the car is obtained.

If you do not pay the excise tax

Taxes are obligatory payments by a participant in economic relations. An overdue excise duty on a car threatens the taxpayer with a fine. Moreover, it is formed if the company did not submit the declaration on time or submitted it later than the specified time. In this case, the fine is 5% of the excise tax for the overdue month. The tax authority for such a violation fines from 1 thousand rubles to 30% of the amount of excise duty.

If the declaration is submitted on time, but the payment was not received, the fine is up to 20% of the excise tax. In case of repeated violation of the terms of payments by the taxpayer for 1 reporting month, the penalty increases to 40% of the excise tax.

For 2018-2020, the Ministry of Finance has a lot of plans. It is necessary to raise the excise tax on cars and slightly increase the utilization fee. And if with this notorious recycling fee everything is not so sad in terms of amounts, now the recycling guarantor for the recycling of an old passenger car adds 20,000 thousand rubles to the cost of the car, from January 1, 2018 the collection will increase by 15% from 20 thousand rubles 3.000 rubles. Ok, the pocket of many motorists will endure.

But here's another increase, which was budgeted for the next few years, clearly will not please many car owners. We are talking about the excise tax on cars. I am sure many of the media have already heard about this unpleasant rise in price.

It is planned that especially large ones, imported from abroad or produced in the territory of the Russian Federation, are waiting for buyers of cars with a capacity of 200 hp or more. The power gradation will be as follows:

201 to 300 hp the fee will have to be 897 rubles for 1 hp That is, through simple calculations, 201 * 477 (the hypothetical amount of 897 rubles minus 420 rubles for 1 hp this year), we get a rise in the price of a car by at least 95 thousand rubles. For 300 horses you will need to pay for new car for 143 thousand rubles more. It will also be logical to increase the price of used cars in the future to which this excise tax applies. In general, everyone will have to pull the tax strap.

Cars with engine power from 301 to 400 hp will receive a fee in 925 rubles per horse.

From 401-500 hp , 965 rubles.

The final touch, under the hood of which more than 501 hp For them, for each horse, future owners will need to pay 1084 rubles... We calculate taking into account 501 hp, for 332 thousand rubles these cars will rise in price after the excise tax increase. For citizens who can afford to take a car worth 10-15 million rubles, this is not a problem, but for the rest, there is little pleasant.

The last three excise-innovations, now according to the Tax Code of the Russian Federation, tax rates are divided into three categories:

Passenger cars

engine power up to 90 HP inclusively tax-free

engine power over 90 HP and up to 150 hp) inclusive of 43 rubles per 1 hp. in 2017

with engine power over 150 HP - 420 rubles per 1 HP this year

But all these numbers are somewhat out of touch with reality. It is better to consider the real price rises for cars with real examples. We will select some of the most popular passenger cars different classes, but about the same power category:

Audi A5 Coupe

Version 2.0 TFSI Quattro currently costs 2,730,000 rubles. The power of the two-liter engine is 249 hp. We take the first category of cars and multiply 249 horses by the difference in the collection amount pledged in 2017 (420 rubles per 1 hp and a hypothetical rise in price to 897 rubles next year), 477 rubles, we get 118.773 rubles. The total cost after updating the excise tax will be 2,848,773 rubles .

As you can see, the A5 actually comes close to one more edge, beyond which the owner will have to fork out even more (for transport tax), we are talking about a luxury tax. The multiplier starts at cars worth more than 3 million rubles. The luxury tax raises the transport tax. More on the luxury tax car list:

Bmw 3-series

Take the entry-level BMW 3-Series premium car in the charged 340i xDrive package. Its cost today is exactly 3 million rubles. Not cheap for such a car. But how much will it cost after the introduction of the excise tax?

To do this, we take an excise tax of 925 rubles for power from 301 hp. We multiply the power into 326 hp. by 505 rubles (the amount of price increase when collecting 925 rubles), we get plus 164,000 rubles. Now the price tag for one of the most inexpensive sedans in the lineup has moved closer to 3.2 million rubles .

Genesis g80

Business class which is famous for its budget price compared to classmates. The minimum equipment costs from 2.5 million rubles, it is really inexpensive.

We are looking at how much the car will cost in the future, more 2.6 million rubles .

Infiniti Q50

Infiniti Q50 in the configuration will cost 1.860.000 instead of 1,760,000 rubles due to the fact that the engine of one of the most inexpensive high-end sedans develops 211 hp.

Jaguar xe

We take a higher class. This model comes with several engines, the power of which does not exceed 201 hp, - 180 and 200 horses exactly. The increase in excise taxes will not apply to them. Rather, they will also increase, but not much, from 420 to 437 rubles per horse (cars with a capacity of 150 to 200 hp in the proposed new gradation). And here is a complete set with the same 2.0 liter engine, but increased to 240 hp. power will cost 114 thousand rubles expensive.

Lexus es

The cost of ES today ranges from 2.2 to 3.4 million rubles. Of the three versions of the model, only one is suitable for an increase in excise duty - ES 350 with a capacity of 249 hp. In the Premium version, the cost of ES will be 3.135.000 million rubles .

Mercedes-Benz A-Class

It is difficult to ignore the brand with the three-pointed star on the bonnet. Surprisingly, even the regular version of the CLA 250 DCT sedan is eligible for excise duty. 211 h.p. under the hood obliges to increase the cost to 2.670.000 rubles ... Now the model costs 2,570,000 rubles. For the sake of completeness, let's add 3,000 rubles for the recycling fee. Total: 2.673.000 rubles .

Mercedes-Benz C-Class

IN diesel version C 250 d with 204 hp also eligible for excise tax of RUB 897 per horse. Almost 100 thousand rubles need to be added to 2.6 million, this is how much the model costs today. Soon she might be worth almost 2.7 million rubles ... And if the power was at least 200 hp, then the excise tax would be much less.

Mercedes-Benz E-Class

Will rise in price by 116 thousand rubles for the gasoline version of 245 hp

MINI John Cooper Works

It even develops 231 hp. Calculate the excise tax yourself.

Customs clearance of cars in Russia

So, what are the duties and taxes to pay when clearing a car? We are talking about cars with gasoline, diesel and hybrid engines. There are separate rules for customs clearance of electric vehicles, which are described below.

Starting from 2014, only EURO-5 vehicles are allowed to be imported.

Customs clearance of electric vehicles in Russia

The taxes paid for customs clearance of electric vehicles are slightly different from taxes that must be paid for gasoline and diesel vehicles.

So, when customs clearance of electric vehicles, you must pay the following taxes:

Customs clearance fee

The amount of the fee depends only on the value of the car.

Recycling collection

The recycling fee is calculated using the following formula:

US \u003d BS * K

where BS is the base rate, K is the coefficient.

The base rate is determined by the vehicle category:

• passenger cars for non-commercial use - 20,000 rubles.
• commercial vehicles (both cars and trucks and buses) - 150,000 rubles.

Coefficient values \u200b\u200bfor individuals:

Coefficient values \u200b\u200bfor legal entities:

The recycling rates for legal entities were increased on April 1, 2018. The table shows the new ratios.

Excise tax

Legal entities always pay excise tax. Individuals pay excise only for customs clearance of electric vehicles over 3 years old.

The amount of excise tax on cars depends on the engine power.

Current excise rates:

Customs duties on cars. Betting.

Customs duty rates are calculated in different ways depending on the type of engine, engine size, car value.

Customs rates for individuals on cars less than 3 years old.

Customs rates for individuals on vehicles over 3 years old.

Customs rates for legal entities on vehicles with gasoline engines.

Customs rates for legal entities on vehicles with diesel engines.

Serious amendments to the Tax Code concerning the differentiation of excise rates on passenger cars with engine power over 200 hp were approved in the second, main reading. If earlier the rates were differentiated in terms of power only for cars with motors up to 150 hp, and above this power a single rate was in effect (in 2017 - 420 rubles per 1 hp), then

now there will be new categories: cars with engines of 200-300 HP, 300-400 HP, 400-500 HP, as well as over 500 HP. from.

The new rates will be valid in 2018-2020.

At the same time, the amount of excise taxes on these categories of cars was significantly reduced in comparison with the rates laid down in the draft law in the first reading. So, for the category of cars with a capacity of 200 to 300 hp. in 2018, the excise tax is set at 714 rubles per 1 hp. (in the first reading of the bill, it was assumed that the rate would be 897 rubles), in 2019 - 743 rubles (in the first reading - 933 rubles), in 2020 - 773 rubles (in the first reading - 971 rubles).

The introduction of the new differentiation is intended to top up the budget - in 2018 alone with amateurs powerful cars it is planned to collect about 14 billion rubles.

How much will you have to pay now

On the one hand, it turns out that an increase in excise tax, that is, a one-time payment when buying a car with an engine with a capacity of 200 hp or more grows noticeably. So, for example, if before the entry of the new norm for the purchase of a car with a 200-horsepower engine it will be necessary to pay 84 thousand rubles in the form of excise tax, then from 2018 - already 142.8 thousand rubles.

Excise tax for vehicles with power from 300 hp up to 400 hp in 2018 it will amount to 1.218 thousand rubles, in 2019 - 1.267 thousand rubles, in 2020 - 1.317 thousand rubles.

For cars with power from 400 to 500 hp the rate in 2018 will be 1,260 thousand rubles, in 2019 - 1,310 thousand rubles, in 2020 - 1,363 thousand rubles.

Excise tax rate for cars with engine power over 500 hp in 2018 was set at the level of 1,302 thousand rubles. In 2019 - 1,354 thousand rubles, in 2020 - 1,408 thousand rubles.

On the other hand, according to the analytical agency "Autostat", the share of sales of cars with such powerful engines is small, and, therefore, the innovation will not have a significant impact on the structure of the car market and sales, experts say. T

So, as of mid-2017, 701,269 thousand cars with engines with an output of less than 200 hp were registered in Russia. Share of cars with 201-250 hp engines amounted to 45 204 units, 251-300 hp. - 3932 units, 301-350 - 9073 units, 351-400 - 3020 units, and from 400 hp. - 4629 pieces. At the same time, the country's total vehicle fleet exceeds 50 million cars.

Alexander Raksha, partner of the industry practice of NEO Center JSC, believes that, taking into account sales statistics, there is no reason to assume that a more specific ranking of excise taxes by horse power and their increase will lead to a massive decrease in consumer demand.

“Cars with motors up to 200 hp. presented in a large number, while they also include business class models, for example, Nissan teana, Audi A6, Toyota Camry, Skoda Superb, Ford mondeo, lexus cars from the ES line and many others, - said Raksha in an interview with Gazeta.Ru. -

Cars with engines over 200 hp, as a rule, are designed for the wealthy public who are ready to pay extra for luxury. "

The expert predicts a small percentage of refusal from expensive purchases in favor of a less powerful model and believes that in this case, car dealerships and automakers in Russia will look for ways to attract customers - for example, by offering preferential service or an extended warranty.

"Nevertheless, such changes in taxation will lead to continued growth in prices for certain cars," says the expert. - Prices will rise, which will be facilitated, in particular, by the increased utilization fee.

It turns out that in this case, the budget will be replenished not with the help of the middle class, but people with an income above the average. To some extent, the increase in excise duty can be called another premium for luxury. "

In turn, the managing partner of the VETA expert group, Ilya Zharskiy, believes that the amount of expected fees from motorists in 2018 is overestimated, since it assumes that there will not be a significant change in the demand structure. The expert himself believes otherwise.

“Since the beginning of the year, sales of premium class cars have been significantly sagging: in January-October, sales decreased, in particular, at Audi -20%, Land rover -3%, Porsche -8%, Lexus -7.2%, Jaguar -30%, and so on. - In my opinion,

reasons to restore the upward trend in new car sales in premium segment next year, no, and the increase in excise taxes, including on gasoline, will definitely not help change the situation.

In addition, the market adjusts quickly enough to legislative changes. This was the case with the introduction of a single increased rate for cars with engines over 150 hp: almost immediately, cars with the specified power of 149 hp appeared on the market, which technically might not correspond to reality. As for the demand for sports cars that fall into the category of 400 hp, their sales are so limited and the cost is so high that the additional excise tax on them is unlikely to significantly affect demand. "

Note that in addition to the increase in excise taxes, for example, the new amendments to the Tax Code also provide for an increase in excise rates on class 5 motor gasoline and diesel fuel.