Code 57000 transport tax. Complete list of vehicle type codes. “Vehicle type codes

A vehicle, and accountants often have difficulties with this. This article is devoted to this problem: it will provide explanations regarding the instructions and everything that will have to be followed when defining the code.

Matching characteristics

To determine the vehicle type code, you must first of all be guided by the PTS, as well as the Procedure, which was approved in 2012 by order of the Federal Tax Service of the Russian Federation (MMV-7-11-99). From the latter, the appropriate code is selected, which matches the characteristics of the vehicle that needs to be indicated in the declaration. If it is not possible to find out all the characteristics using the passport, you need to seek help from technicians or mechanics and consult on all unclear points that are associated with the features of this car. When all the questions are clarified and the design features are clarified, you need to select in Appendix No. 5 the code for the type of vehicle that corresponds to it.

This is necessary because the correct choice directly determines the amount of transport tax that must be paid to the state budget. If the vehicle type code is determined incorrectly, the incorrect tax rate will be calculated. In this case, the calculated tax will be overestimated or underestimated. Both are unacceptable. That is why you need to understand that filling out a declaration is a responsible matter, and you need to approach it with all attention and meticulousness. In accordance with the Instructions (clause 5.3 regarding filling out this document), which was approved by order of the Federal Tax Service of the Russian Federation in 2012, the code must be entered in section 2, line 030 (calculation of the amount). This is how the transport tax return is filled out.

Means of transport and no

Trucks, for example, pass under code 52001, and passenger cars (except for motor sleighs, medical aid vehicles and snowmobiles) under code 51004. Passenger vehicles of medical services are assigned a special code - 51003. For a long time there have been disputes about the characteristics of a forklift, whether it is a vehicle or belongs to machines and equipment. In 2016, a new table of codes is taken into account, where the forklift is classified as other vehicles and is assigned code 59000.

Consequently, a forklift is not a vehicle, and therefore does not fall into the group of a separate subsection where they are listed. The OK 013-94B directory includes forklifts in the “Machinery and Equipment” subsection. Precisely because there are discrepancies that have not yet been officially explained, in the vehicle type code classifier you need to select code 59000 (“Other vehicles”) in order to correctly calculate the tax rate.

Pneumatic and crawler drive

Loaders are also tracked, and therefore their code is different. They belong to the section where other vehicles are listed - self-propelled, as well as mechanisms and machines on tracked and pneumatic tracks.

In the code table, this code is 57001, and it includes a lot. First of all, mobile lifting and transport equipment (cranes on crawler, pneumatic wheels and trucks); self-propelled machines and equipment (excavators, bulldozers, graders and scrapers, sewer cleaners and canal diggers, reclamation machines, special vehicles for road construction, road rollers and snow blowers).

This also includes vehicles for drilling equipment (for transporting drill pipes, as well as large transport complexes for transporting equipment). Self-propelled mechanisms and tracked and pneumatic vehicles included in other groups are also marked with code 57001.

Taxpayers

Transport tax must be paid by persons on whom certain vehicles are registered in accordance with the legislation of the Russian Federation (Tax Code, Article 357), as well as those who received these vehicles according to a power of attorney (before 2002), the period of which should not exceed three years (after three years the right to dispose of the vehicle passes to the person in whose name it is registered). Tax services receive information about owners from the authorities that carried out the registration

Not only cars, but also motorized vehicles (motorcycles, scooters), buses and other self-propelled mechanisms and machines are recognized as objects of taxation. The code classifier includes helicopters, airplanes, yachts, motor ships, boats, and sailing ships. Motor sleds, snowmobiles, jet skis, motor boats, as well as non-self-propelled (towed) vessels and other water and air vehicles, as well as land vehicles, are subject to taxation.

Not subject to tax

Owners of rowing boats, as well as motor boats, if their engines do not exceed the power of five horsepower, special cars for disabled people, as well as cars - up to one hundred horsepower, which were purchased with the help of social security authorities, will not pay transport tax. Also exempt from taxation are fishing river and sea vessels, cargo and passenger vessels (air, river and sea), which are owned by individual entrepreneurs, organizations with the right of operational management or economic management, if their main activity is freight or passenger transportation.

Harvesters and tractors of all brands, special vehicles (livestock trucks, milk trucks, for transporting poultry, for applying and transporting mineral fertilizers, maintenance, veterinary care) that are registered to producers of agricultural products and are used for their production are not subject to tax. All vehicles that belong to the executive branch of federal significance, where military service or military service equivalent to military service is provided for by law, are exempt from transport tax. Owners of stolen vehicles are exempt from tax if the theft is documented. Medical and air ambulance planes and helicopters, ships that are registered in the international registry, offshore floating and stationary platforms, mobile offshore drilling vessels and installations are not subject to taxation.

Changes in the Tax Code

Since 2017, a new declaration has been introduced, and therefore it is very important to figure out what form you need to report on now. A sample of filling out a transport tax return is in the illustrations to the article. However, many nuances of filling out this document need to be discussed in detail. For companies: in 2017, it does not matter how long a given car or other vehicle has been in use, the transport tax no longer depends on this factor. That is why talk about abolishing the transport tax does not subside in the country, and bills on this matter are constantly being submitted to the State Duma.

Various replacement options are proposed, for example, with an increase in excise taxes. However, there are no prerequisites yet that the transport tax will be abolished. Some changes regarding taxation have nevertheless been made. They are mainly aimed at benefits. For example, owners of cars manufactured after January 1, 2013 (that is, almost new) were exempt from taxes on this property, regardless of how the cars were purchased.

Declaration form

The form of the declaration itself was also changed, but it was so late that it would only be necessary to report in the new way for 2017, while the declaration for 2016 was all prepared on the old form. You need to fill out the title page and the fields of two sections. The new declaration now contains lines indicating the dates of registration and deregistration of this vehicle, and also takes into account changes regarding heavy trucks and the Platon system.

Companies report on payment of transport tax once a year, before February 1 of each year. In the new version of the declaration, vehicle owners will find a title page and two sections. In the first - everything regarding the amount of transport tax that is subject to payment to the budget, in the second - the actual calculation of this amount. Five unfamiliar lines have appeared there, and therefore should be filled out carefully, because the usual numbering is broken. For organizations that employ more than one hundred people, the declaration can be submitted electronically.

Title page

On the title page of the declaration, you should indicate the TIN and KPP of this organization, the correction number, then, according to the Procedure (Appendix 1), the code relating to the tax period, indicate the reporting year, then the code of the tax office to which the declaration is sent, and the code of its place submissions, then the name of the organization, OKVED classifier code by type of economic activity, phone number of the organization, number of pages of the tax return, number of sheets of copies of supporting documents attached to it.

Below - the date of completion, the signature of the person who certifies the completeness and accuracy of the information in the declaration; name, patronymic and surname of the head of the organization, his personal signature, seal of the organization and date of signing.

First section

The first section indicates: KBK of transport tax, OKATO code (if it has less than eleven digits, the last ones are zeros), the amount of tax for the reporting year, the amount of tax advances quarterly, the amount of tax to the budget, the amount of transport tax. If an organization owns vehicles that are registered in different places, but under the authority of the same tax office, then in the first section the line indicators are given separately for each code.

If this vehicle was registered at the place of subdivision of the main taxpayer, then the OKATO code in the declaration is indicated at the place of subdivision. Other clarifications are given in the letter dated 2012 (BS-4-11/16504).

Second section

The second section must be completed for each of the available vehicles. Please note that there is a new entry in this order. If an organization has changed its location (this also applies to representative offices of foreign organizations), and the vehicle was deregistered during a given tax period, the tax return is sent to the tax inspectorate at the new location where the organization registered its vehicle.

The vehicle type code must be entered in line 030. It must be borne in mind that the type of vehicle is of fundamental importance. For example, trucks and cars of the same capacity will have different tax rates.

If you are going to fill out a transport tax return, you will have to indicate the exact code of your vehicle. But before we look at the transport codes in force this year, it makes sense to consider in more detail the concept of “transport category”.

In order not to make a mistake when specifying the vehicle type code in 2016, you should understand which category exactly your “iron” horse belongs to. So, the tax code distinguishes the following transport categories:

1. Cars;
2. Trucks;
3. Motor vehicles;
4. Equipment that has a pneumatic or tracked drive;
5. Trucks;
6. Towed type vessels;
7. Water transport;
8. Sea transport.

When determining the transport category, you should also pay attention to the information provided in the technical passport. Thus, according to the data in the PTS, the following transport categories are distinguished:

1. Category A. – Any motorcycle belongs to this category;
2. Category B – Cars capable of carrying no more than 8 passengers, including the driver. The maximum weight of such vehicles should not exceed 3.5 tons.
3. Category C – The legislation includes vehicles in this category whose weight exceeds 3.5 tons. However, please note that category C should not include minibuses and buses that are intended for passenger transportation.
4. Category D – Vehicles designed specifically for passenger flights. The minimum number of passenger seats must exceed 8.
5. Semi-trailer or trailer – used exclusively with cars or trucks.

Category B deserves special attention, because many motorists are confident that only passenger vehicles can belong to this category. But this opinion is erroneous, since category B can be assigned to a truck without any problems. In this case, next to the letter “B” a “cargo” mark is made.

Your vehicle code in 2017

You cannot do without a vehicle code when making a purchase and sale transaction. The seller is required to fill out a tax return and pay tax to the state on the profit. The vehicle type code is indicated in the second section of the declaration, in line 030. The table below lists all current vehicle codes for the current year.

In what cases is a preliminary notification filled out when transporting goods by road?

When placing arriving goods and vehicles under the customs transit procedure, it is necessary to provide preliminary information in the form of:

• Notifications regarding the transit of goods (Transit Declaration),
• Notifications about the transit of goods using the TIR Carnet.

If arriving goods are planned to be placed under other customs procedures, then it is necessary to provide preliminary information in the form of:

• Notifications of the arrival of goods transported by road.

I can’t find the product code in the HS reference book. What to do?

If you cannot find a product code in the HS reference book, then most likely the service has updated the reference books, as a result of which the codes of some products may have been changed. Find a similar product in the current directory and indicate its changed code.

Why is the sent preliminary notice in the “Draft” status?

Review the result of processing the request for registration of preliminary information, view the error message in Exchange journal. For this:

Error when registering preliminary information on the TIR Carnet (Violation of the uniqueness of the number and series of the TIR Carnet). What to do?

In service Preliminary information The number and series of the TIR Carnet are automatically checked, so the error can be explained by the following reasons:

• the TIR Carnet with the indicated series and number has already been used by the customs authorities;
• The TIR Carnet with the specified series and number has expired.

Registration in the service Preliminary information two or more preliminary notifications with the same series and number of the TIR Carnet are impossible! Check that the series and TIR Carnet number are filled out correctly.

How to fill out information about vehicles with a tractor and trailer (for vehicle type codes - 31 and 32)?

Vehicle type code

If a tractor and one or more trailers are used when transporting goods, then information about each vehicle is filled in, indicating the code of the type of vehicle:

• 31 "Composition of vehicles (tractor with semi-trailer or trailer)"
• 32 "Composition of vehicles (tractor with trailer(s) and semi-trailer(s))"

If the vehicle code is specified 30 , then information about trailers – NOT filled in!

For Advance Notification of the Transit of Goods and Advance Notification of the Transit of Goods using a TIR Carnet

• Vehicle identifier (tractor number);
• VIN of the tractor;
• Code of the country of ownership of the vehicle.

For tractor: field Active vehicle ID –NOT filled in!

For each of trailers The following fields are filled in:

• Vehicle ID (trailer number);
• Trailer VIN;
• Active vehicle ID (tractor number);
• Code of the country of ownership of the vehicle.

Filling example 31 . In this case, the tractor data is entered in the table in the 1st line, and the trailer data in the 2nd line.

Filling example when specifying the vehicle code – 32 . Moreover, in the table Description of the vehicle In the 1st line, the data of the tractor is entered, in the 2nd, 3rd - the data of the trailers.

For advance notification of the arrival of goods transported by road

For the tractor, the following fields are filled in:

• Vehicle number (tractor number);
• VIN of the vehicle (VIN of the tractor);
• Vehicle type code;
• Number of the first trailer (if there is a trailer);
• Number of the second trailer (if there is a second trailer);
• Code of the country of ownership of the vehicle (tractor).

For each of trailers The following fields are filled in:

• Vehicle number (trailer number);
• Vehicle VIN (trailer VIN);
• Vehicle type code;
• Code of the country of ownership of the vehicle (trailer).

For trailer: fields First trailer number And Second trailer number – NOT filled!

There are two possible cases of filling out information about vehicles when transporting goods using a tractor and trailer.

Filling example when specifying the vehicle code – 31 . At the same time in the group Vehicle #1 tractor data is entered, Vehicle No. 2– trailer data.

Filling example when specifying the vehicle code – 32 . At the same time in the group Vehicle #1 tractor data is entered, Vehicle No. 2 and No. 3– trailer data.

How can I change the value of the “Total Product Items” field?

In the notification of the arrival of goods (vehicle transport) and the notification of transit of goods (TD and TIR), the quantity of goods is counted and the field is filled in automatically. The field is not editable.

Total items of goods / Total number of goods under the TIR Carnet will be automatically filled with the value 1 , because

Section VII. Codes of types of vehicles (VS)

Providing information about at least one product is mandatory.

By button Add under the table Product details() a new row is added to the table to fill in data about the next product, and the field value Total items of goods / Total number of goods under the TIR Carnet increases by one.

By button ( Delete) in a table row Product details (Commodity part / Goods in the TIR Carnet) this row with product data is deleted from the table, and the field value Total items of goods / Total number of goods under the TIR Carnet decreases by one.

How can I change the value of the "Number of vehicles" field?

In the notification of transit of goods (TD and TIR), the number of vehicles is calculated automatically. Field on tab Transport / Transport information not editable.

Notification of goods transit (TD)

When creating a new notification, the field Number of vehicles on the tab Transport– empty.

By button Add In chapter Description of the vehicle fields open for filling in information about the vehicle, and the field value Number of vehicles increases by one.

By button Delete In chapter Description of the vehicle the corresponding section is deleted Description of the vehicle, and the field value Number of vehicles decreases by one.

Notification of goods in transit (TIR)

When creating a new notification, the field Number of vehicles on the tab Shipping Information contains the value 1 (based on the default number of rows in the table Description of the vehicle).

By button Add under the table Description of the vehicle a new row is added in the table to fill in information about the vehicle, and the field value Number of vehicles increases by one.

By button ( Delete) in a table row Description of the vehicle the corresponding line with the vehicle data is deleted, and the field value Number of vehicles decreases by one.

What code should I indicate in the “Customs Authority” field of the “General Information” section when filling out a preliminary notification of the transit of goods using a TIR Carnet?

In field customs Department indicate the code of the border checkpoint where the goods are expected to arrive.

I can’t find the customs authority code in the reference book (in the “General Information” section) when filling out a preliminary notification about the transit of goods using a TIR Carnet. What to do?

If you cannot find the customs authority code in the directory, then most likely in the service Preliminary information directories were updated, as a result of which the codes of some customs authorities could be changed. It is necessary to find a similar address in the current directory and indicate its changed code.

I plan to cross the border of the Customs Union NOT through the border of the Russian Federation. When filling out a preliminary notification about the transit of goods using a TIR Carnet in the “General Information” section, I cannot find the customs authority code in the directory. What to do?

If you plan to cross the border of a state other than Russia, then use the service Preliminary information you shouldn't. The directory lists only those customs authorities that belong to the Russian Federation.

When preparing a transport declaration, accountants have difficulties with how to determine the vehicle type code in 2016. How to avoid making mistakes when defining code, what you need to follow when defining it, and what will help you with this in addition to the instructions, is discussed in this article.

How to determine the vehicle type code

In order to determine the vehicle type code, you will need a PTS and Appendix 5 to the Procedure, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99. It is from this that you should select the code corresponding to your vehicle. If the full characteristics of the vehicle are not clear to you from the passport, you will need the help of the organization’s technicians or mechanics to advise you on unclear points related to the characteristics of the vehicle. Having understood the characteristics of the vehicle and found out its design features, select the corresponding vehicle type code in Appendix No. 5.

What does the vehicle type code affect?

The choice of vehicle type code directly affects the amount of transport tax payable to the budget. By law of a constituent entity of the Russian Federation, transport tax rates are established depending on the vehicle code. If the code is incorrectly determined and the incorrect tax rate is taken into account, the calculated tax may be overestimated or, conversely, underestimated. Therefore, the selection of a vehicle type code should be approached responsibly.

Where is the vehicle type code in the declaration in 2016?

In accordance with clause 5.3 of the Instructions for filling out a transport tax return, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99, the vehicle type code in 2016 is entered in line 030 of Section 2 “Calculation of the amount of transport tax for each vehicle” transport tax declaration.

For example, the vehicle type code 52001 is given, assigned to trucks.

Vehicle type code 51004

Passenger cars (except for medical vehicles, motorized sleds and snowmobiles) correspond to code 51004, and passenger cars of medical service - code 51003.

A vehicle type code for a forklift that has long been considered controversial

Discussions about what code should be assigned to a forklift continued for several years. According to the latest opinion, which is taken into account when filling out the declaration, a forklift can be classified as other vehicles with code 590 00. This is justified by the fact that forklifts are not vehicles that are grouped into a separate subsection “Vehicles” (code 15 0000000) in OKOF codes. In the OKO 013-94B directory, they are included in the subsection “Machinery and Equipment” (code 14 0000000) OKOF under code 14 2915540. Therefore, as the vehicle type code for tax purposes for a forklift, you can select code 590 00 “Other vehicles”. There is still no official position of officials on this issue.

Vehicle type code 57001

Loader (not auto-) belongs to code 57001 “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms.”

This code includes:

• mobile lifting and transport equipment (in particular, general purpose cranes on pneumatic wheels, trucks and caterpillar tracks);
• other self-propelled machines and equipment (in particular, excavators, bulldozers, self-propelled scrapers and graders, ditch diggers and sewer cleaners, land reclamation machines, road construction machines, snow blowers, road rollers);
• machines for transporting drilling equipment (equipment for transporting drill pipes, complexes for transporting drilling equipment);
• other self-propelled machines and mechanisms on pneumatic and tracked tracks, included in other groups.

This article will help the owner of a regular or special vehicle to correctly determine the final amount of tax on it, since the amount of payment directly depends on the code of the type of vehicle indicated in the declaration in 2019.

Where to get it from

When accountants prepare a transport declaration, they often encounter difficulty in determining the code of the type of vehicle in the reporting year. There is always a fear of making a mistake.

First of all, it helps to set the transport code:

• passport for him;
• Appendix No. 5 to the order of the Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668.

Keep in mind: only from the specified Application it is necessary to select a code belonging to any type of owner’s transport.

If the data from the registration certificate is not entirely sufficient to accurately determine the type of vehicle (for example: truck/tractor/truck crane), you should consult with the appropriate mechanical specialists. Their consultations will help highlight the technical features of the vehicle and clarify unclear points.

When the accountant has received more complete information about the transport unit on the balance sheet, its features and characteristics have become known, then he must again look at Appendix No. 5 and select the code for the type of this transport.

Keep in mind: This is a completely new list of codes that has been in effect since the 2017 report.

In practice, most often an accountant needs a vehicle type code for a passenger car. As can be seen from the table, its vehicle type code is 510 00.

Other passenger cars are shown with the vehicle type code 510 04 (except for motor sleighs and snowmobiles). That is, the choice of code must be made according to the principle of exclusion.

If your vehicle is not a motorcycle, not a motor scooter, not a motor sleigh, or a snowmobile, then the vehicle type code is 570 01. It is intended for other self-propelled vehicles, pneumatic and tracked machines and mechanisms.

Also, according to the exclusion principle, one must approach the vehicle type code 590 16. These are other special vehicles on the chassis of which various equipment and units are installed (see the last part of the table).

Apparently, since 2017, all general purpose trucks have a vehicle type code of 520 01.

For a long time, it was not clearly clear what type of vehicle code a forklift had. There are no official explanations from officials on this matter yet. In our opinion, code 590 16 is most suitable for forklifts.

Where in the declaration

In the transport tax report, the vehicle type code appears in only one place - this is Section 2, where calculations are carried out for each vehicle.

Why is it needed?

The payment of tax for it depends on how correctly the transport code is determined. The fact is that the laws of the constituent entities of the Russian Federation establish the amount of tax based on these codes. And when the transport code is determined incorrectly, the payment amount will be lower than expected or, conversely, will be overpriced. This is the reason for the scrupulous approach to determining the characteristics of each unit of transport and clarifying its code.

So, when determining the transport tax code, an organization needs:

• once clarify the type and purpose of the latter;
• find a match in the table we provided above;
• make a corresponding note in the declaration.

This approach will allow you not to remain in the dark for the next year. Although over time the codes may be revised, but not so radically.