Filling in a new form (form) of a payment order. Filling out a payment order

An innovation in the performance of the obligation to pay taxes, fees, insurance premiums and other payments in budget system of the Russian Federation is the possibility of its implementation by another person (instead of a taxpayer, tax agent, payer of fees, insurance premiums) (clauses 1, 8, 9 of article 45 of the Tax Code of the Russian Federation as amended by Federal Law No. 401-FZ of November 30, 2016). Let us find out how in this case it should be filled out so that there is no doubt about who and for whom made the payment of the tax (other payment).

The rules for specifying information in the details of orders for the transfer of funds in payment of payments to the budget system of the Russian Federation were approved by Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n. Taking into account the changes made to Art. 45 of the Tax Code of the Russian Federation, according to which taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation through other persons, this document was adjusted by Order of the Ministry of Finance of the Russian Federation of 04/05/2017 No. 58n, effective from 04/25/2017. About what specific changes are being prepared, the Federal Tax Service warned in the Letter dated 17.03.2017 No. ZN-3-1 / [email protected].

Note: The Tax Code does not provide for restrictions on the possibility of paying taxes for taxpayers, both individuals and legal entities (letters of the Ministry of Finance of the Russian Federation of 04/07/2017 No. .

When drawing up orders for the transfer of funds in payment of other people's taxes, you should pay attention to the procedure for filling out the following fields:

"TIN" of the payer;

"KPP" of the payer;

"Payer";

"Purpose of payment";

"101" - "Status of the payer".

Let us dwell in more detail on filling in each of the listed fields in the payment order (the form of this document is given in Appendix 2 to the Regulation on the rules for the transfer of funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

TIN and KPP of the payer

Let's start with the "TIN" of the payer (in the payment order, the number of this requisite is 60). Here, according to paragraph 4 of Rules 1, the TIN of the payer is fixed, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. If the payer does not have individual TIN in the payer's "INN" requisite is zero ("0").

It is clear that the following attribute (“KPP” of the payer, number 102) reflects the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer's KPP requisite.

Payer

But in the requisite "Payer" (number 8), information about the payer who directly makes the payment (that is, another person) is already reflected. And this is quite logical, because the payer is the bank client (account holder), who has drawn up the order to transfer funds. The procedure for filling in the specified field depends on who specifically acts as the payer:

the legal entity in the requisite number 8 reflects its full or abbreviated name;

IP - last name, first name, patronymic (if any) and in brackets - "IP";

notary public private practice, - surname, name, patronymic (if any) and in brackets - "notary";

lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”;

heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - "KFH";

natural person - last name, first name, patronymic (if any) of an individual acting as a payer for making payments to the budget system of the Russian Federation.

Purpose of payment

In the requisite "Purpose of payment" (number 24) it is reflected additionally (clause 5 clause 13 of Rule 1):

TIN and KPP of the person making the payment (only TIN for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant farms, individuals). This information is displayed first in the commented field. At the same time, the “//” sign is used to separate information about the TIN and KPP. The same sign is used to separate information about the payer from other information indicated in the requisite number 24;

the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is being fulfilled. It is filled in in the same order as the "Payer" field (number 8). The only thing is, if the taxpayer is an individual, in addition to the last name, first name, patronymic (if any), you must also indicate his address of registration at the place of residence or stay (in the absence of a place of residence). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used.

Payer status

In the requisite "101" of the payment document for the transfer of funds to the budget by another person, it is necessary to reflect the indicator of the status of the payer, whose obligation is being fulfilled. At the same time, the question of what the status of the payer of insurance premiums should be, thanks to the Order of the Ministry of Finance of the Russian Federation No. 58n, has been finally resolved. Let us give those indicators of field 101 that may be useful to enterprises (IEs) working in the field of public catering (Rules 5).

The value of the indicator field "101"	Payer status
	Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity
	Tax agent
	Participant of foreign economic activity - legal entity
	Payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant farm, transferring funds to pay payments to the budget system of the Russian Federation (with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities)
	Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) – individual entrepreneur
	Participant of foreign economic activity - individual entrepreneur
	Organizations and their branches that have drawn up an order to transfer funds withheld from the salary (income) of the debtor - an individual to pay off debt on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner

Examples of filling out payment orders

To consolidate the above, we will give examples of filling out a payment order for the payment of other people's taxes (insurance contributions).

Example 1

Cafe Pugovka LLC (TIN 5253855520, KPP 525301001) and IE Berezkin Sergey Mikhailovich (TIN 525685875257) agreed that the entrepreneur in April 2017, as a repayment of debt to the company, would transfer an advance payment for him to the budget for the first quarter of 2017 according to a single tax payable in connection with the application of the USNO ("income"), in the amount of 85 000 RUB. The entrepreneur has a current account No. 40702810861080000956 in the Volga-Vyatka bank of PJSC Sberbank (GRKTs GU of the Bank of Russia for the Nizhny Novgorod Region) .

Example 2

Let's change the conditions of example 1. The company and the entrepreneur agreed that they would transfer the first in May 2017 for IP to the budget for mandatory pension insurance for employees for April 2017 in the amount of 27,600 rubles. The company has a current account No. 40702810751080000372 in the same bank as the individual entrepreneur.

If an organization wants to pay other people's taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, it is it that acts as the payer, therefore, in the payment order in the "Payer" field (number 8), its full or abbreviated name is indicated. If an individual entrepreneur acts as a payer, his last name, first name, patronymic (if any) are reflected in the named field, and “IP” in brackets. At the same time, the details of the person whose duty is being performed are recorded in the details "TIN", "KPP" of the payer and "Status of the payer" (numbers 60, 102 and 101, respectively). Particular attention should be paid to the order of filling in the "Purpose of payment" field. Here, first of all, the TIN and KPP of another person (the one who performs someone else's duty) are reflected, then the name of the payer whose duty is being performed.

Here you will find the payment order form (sample) and detailed description fields for error-free filling, on which the transfer of funds depends.

A sample form of a payment order and a description of how to fill in the fields

Form of payment order (sample) and a detailed description of the fields for error-free filling

Explanation of the meaning and description for filling in each of the fields of the payment order form

Number	Name	Meaning
1	2	3
1	Payment order	Title of the document
2	0401060	Form number according to OKUD OK 011-93, class "Unified system of banking documentation"
3	№	Payment order number. The number of the payment order is indicated in figures. If the number consists of more than three digits, payment orders when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000"
4	date of	The date the payment order was issued. Specify the day, month, year - in numbers (in the format DD.MM.YYYY) or the day - in numbers, month - in words, year - in numbers (in full)
5	Payment type	In payment orders submitted to institutions of the Bank of Russia for making payments by post or telegraph, it is indicated, respectively, by "mail" or "telegraph". In payment orders submitted for electronic settlements, this field shall be filled in with “electronic” in accordance with the regulations of the Bank of Russia regulating electronic settlements. In other cases, the field is not filled
6	Suma in cuirsive	Specified from the beginning of the line with capital letter the amount of the payment in words in rubles, while the word “ruble” (“rubles”, “rubles”) is not reduced, kopecks are indicated in numbers, the word “kopeck” (“penny”, “kopecks”) is also not reduced. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, while the amount of payment and the equal sign "=" are indicated in the "Amount" field
7	Sum	The payment amount is indicated in figures, rubles are separated from kopecks by a dash "-". If the payment amount is expressed in figures in whole rubles, then kopecks can be omitted, in this case the payment amount and the equal sign "=" are indicated, while the "Amount in words" field indicates the payment amount in whole rubles
8	Payer	The name of the payer of funds is indicated. In addition, the client's personal account number, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of inter-branch settlements, entered in the field "Ch. No. "of the payer, or the name and location (abbreviated) of the branch of the credit institution serving the client are indicated, if the number of the client's personal account is entered in the field" Account. No. "of the payer and the client's payment is made through the account of inter-branch settlements, while the number of the account of inter-branch settlements of the branch is not affixed
9	sch. No.	Payer's account number. The number of the payer's personal account with a credit institution, a branch of a credit institution or an institution of the Bank of Russia (with the exception of a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with an institution of the Bank of Russia), formed in accordance with the accounting rules in the Bank of Russia or the rules of accounting in credit institutions located in the territory Russian Federation. The number of a personal account in a credit institution, a branch of a credit institution may not be indicated if the payer is a credit institution, a branch of a credit institution
10	Payer's bank	The name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia whose BIC is indicated in the BIC field of the payer's bank. , branch of the credit institution is indicated again in the field "Payer's Bank"
11	BIC	Bank identification code (BIC) of the payer's bank. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Directory"
12	sch. No.	Account number of the payer's bank. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia is affixed, or it is left blank if the payer - a client who is not a credit institution, a branch of a credit institution, is served in an institution of the Bank of Russia, or an institution of the Bank of Russia
13	payee's bank	The name and location of the credit institution, branch of the credit institution, or institution of the Bank of Russia whose BIC is specified in the BIC field of the beneficiary's bank. , branch of the credit institution is indicated again in the field "Beneficiary's bank"
14	BIC	Bank Identification Code (BIC) of the beneficiary's bank. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Directory"
15	sch. No.	The beneficiary's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia is entered, or is left blank if the recipient is a client who is not a credit institution, a branch of a credit institution, is served in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds by a credit institution, a branch of a credit institution to an institution of the Bank of Russia for issuing cash to a branch of a credit institution that does not have a correspondent sub-account
16	Recipient	The name of the recipient of funds is indicated. In addition, the client's personal account number, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of inter-branch settlements, entered in the field "Ch. No. of the beneficiary, or indicate the name and location (abbreviated) of the branch of the credit institution serving the client, if the client's personal account number is entered in the field “Ac. No. "of the recipient and the client's payment is made through the account of inter-branch settlements, while the number of the account of inter-branch settlements of the branch is not affixed
17	sch. No.	Beneficiary's account number. The number of the beneficiary's personal account with a credit institution, a branch of a credit institution, or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation. The number of a personal account in a credit institution, a branch of a credit institution may not be entered if the recipient is a credit institution, a branch of a credit institution
18	Type of op.	Type of operation. The code (01) is affixed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation
19	Payment term.	Payment term. Not filled in before the instructions of the Bank of Russia
20	Naz. sq.	Purpose of payment code. Not filled in before the instructions of the Bank of Russia
21	Ocher. boards.	Order of payment. The order of payment is indicated in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases provided for by the regulations of the Bank of Russia
22	The code	Not filled in before the instructions of the Bank of Russia
23	Res. field	Reserve field. To be filled in in cases established by Bank of Russia regulations
24	Purpose of payment	The purpose of the payment, the name of the goods, work performed, services rendered, numbers and dates of trade documents, contracts, tax (highlighted in a separate line, or a reference is made to the fact that the tax is not paid), other necessary information may also be indicated, including term for payment of a tax or fee, term for payment under an agreement
43	M.P.	Place for the seal of the payer. An imprint of the seal (if any) is affixed according to the declared sample of the credit institution, branch of the credit institution or institution of the Bank of Russia
44	Signatures	Payer's signatures. Signatures (signature) of persons entitled to sign settlement documents are affixed in accordance with the samples declared by a credit institution, a branch of a credit institution or an institution of the Bank of Russia
45	Bank marks	Payer's bank notes. A stamp (stamps) of a credit institution, a branch of a credit institution or an institution of the Bank of Russia, the date and signature of the responsible executor are affixed
62	Act. to the payment bank.	received by the payer's bank. The date of receipt of the payment order to the payer's bank according to the rules established for the "Date" field is indicated
71	Written off from boards.	Withdrawn from the payer's account. The date of debiting funds from the payer's account is indicated according to the rules established for the "Date" field
60	TIN	TIN of the payer. The TIN of the payer is indicated, if it is assigned
61	TIN	TIN of the recipient. The TIN of the recipient is indicated, if it is assigned
101 — 110		The information established by the Ministry of the Russian Federation for Taxes and Duties, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation, in accordance with paragraph 2.10 of Part I of these Regulations, is indicated

We have prepared a video instruction for you on how to fill out a payment for the payment of interest.

Payment of interest by payment order in 2018-2019

First of all, we would like to remind you that by means of penalties timely payment of mandatory payments is ensured. At the same time, a fine is not a sanction, but an interim measure.

Read more about tax penalties in this article.

A payment order on a penalty fee has both similarities with a payment order for the main payment (they put the same payer status in it, indicate the same details of the recipient, the same income administrator), and differences. Let's take a closer look at the latter.

So, the difference is the 1st - CSC (field 104). Tax penalties always have their own budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100. This code is associated with a significant change in filling out payment orders: since 2015, we no longer fill in field 110 "Type of payment" .

Previously, when paying penalties, the cipher of penalties PE was affixed to it. Now we leave this field empty, and the fact that these are penalties can be understood just from the CCC.

ATTENTION! Since 2019, the procedure for determining the BCC has been regulated by a new NLA - Order of the Ministry of Finance dated 06/08/2018 No. 132n. Order No. 65n dated July 1, 2013 has become invalid. But on general order assigning CSC to penalties, this will not be reflected.

The basis of payment - the 2nd feature of the payment on penalties

The 2nd difference in payment for penalties is the basis for payment (field 106). For current payments, we put TP here. For penalties, the following options are possible:

We independently calculated the penalties and pay them voluntarily. In this case, the basis for the payment will most likely have the code ZD, that is, the voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service Inspectorate, because, as a rule, we transfer penalties not for the current period, but for past ones.
Payment of penalties at the request of the IFTS. In this case, the basis of payment will be in the form of TR.
Transfer of penalties on the basis of an audit report. This is the basis of the AP payment.

Feature 3 - field 107 "Tax period"

Depending on what served as the basis for the payment, the filling in of this field will also differ:

In case of voluntary payment of penalties (the basis of the ZV), it will be 0 here, because the penalties do not have a frequency of payment, which is inherent in current payments. If you transfer penalties for any 1 specific period (month, quarter), you should indicate it, for example, MS.02.2019 - penalties for February 2019.
When paid at the request of the tax authorities (TR basis) - the period specified in the requirement.
When paying off penalties according to the verification act (the basis of the AP), they also put 0.

How to indicate the number and date of the document - the grounds for paying penalties

If you pay penalties on your own, put 0 in fields 108 "Document number" and 109 "Document date".

In all other cases, in field 108, provide the number of the document - the basis for payment (for example, requirements), while do not put the "No" sign.

In field 109, enter:

the date of the IFTS requirement - for the basis of the TR payment;
the date of the decision to bring (refuse to bring) to tax liability - to establish an AP.

A sample payment order for the payment of penalties in 2019 can be viewed and downloaded on our website:

If penalties - on contributions

All of the above features of interest payments now apply to the payment of interest on insurance premiums (except for injury contributions), which have become tax payments since 2017.

Learn about the procedure for processing payment orders for insurance premiums from this material.

However, these changes did not affect accident insurance contributions, and interest on them, like these contributions themselves, is still paid in social insurance. When paying to the FSS both contributions and penalties on them, in fields 106 "Basis of payment", 107 "Tax period", 108 "Document number" and 109 "Document date" put down 0 (clauses 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). And if penalties are paid at the request of the fund and according to the act of verification, their details are given in the purpose of payment.

Results

A payment order for the payment of interest is drawn up in the same way as a tax payment order (the same status of the payer, the same details of the recipient and the same administrator of income are indicated).

The payment of penalties by types of taxes and fees is carried out on separate CCCs, in the 14th-17th categories 14-17 of which the code of the subtype of income is indicated - 2100. In a special order, separate fields of the payment for the transfer of penalties are filled in ("Basis of payment" and "Tax period" ).

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields of a new payment order - a payment order - for transferring personal income tax, UTII, USN taxes and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard forms of payment orders. Form and payment order fields, the numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of budget item should be filled in the payment? The rules for filling out new payment orders in 2019 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget.

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

bank card;
any electronic wallets;
online banking, etc.

CCP for non-cash payments: what has changed

It was

Cash registers are used when accepting or paying out funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered ...

It became

Cash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...

From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).

FAQ

Is it necessary now to use cash registers for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCP, but only for settlements using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods, there is a delay until July 1, 2019. That is, when paying receipts and payment orders through an operator in a bank, CCP will need to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. Exception - settlements with presentation electronic means payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 2018 new rules for cashless payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for cashless payments are changed (Law No. 212-FZ of July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank declined the payment only if the customer did not respond. Now, after the bank has accepted the payment order, it must:

make sure that the payer has the right to dispose of the money;
check whether the payment card meets the established requirements;
find out if there is enough money in the account for the payment;
perform other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2018, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is internal instruction bank, which allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the IFTS - penalties.

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

Payment amount in words field 6 it is indicated only in paper payments; in the electronic version, the amount is not written in words.

In field 21 " " you need to write a number 5 , and before it was 3.

Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)

In field 22 props" The code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

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Payment of taxes for third parties: how to fill out a payment order

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the tax liabilities of the company at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia in a letter dated 01.25.18 No. ZN-3-22 / [email protected] told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Filling in the payment field 24 « Purpose of payment» indicated Additional Information associated with the transfer of funds to the budget and extra-budgetary funds.

For example, when paying insurance premiums in this field, you can specify the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: "Paying VAT for the 1st quarter of 2017", "Paying income tax for the 1st quarter of 2017".

In this case, the total number of characters in the field "Purpose of payment" should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2019 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 the entrepreneur fills in the payment order with the last name, first name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

By a letter from the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional period, during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: "payer" and "recipient" should not be more than 160.

Note: See PFR letter No. AD-03-26 / 19355 dated 05.12.13

The rules for processing all other payments, except for taxes, contributions and payment for municipal and state services, remain the same.

A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: A section is open for organizations and individual entrepreneurs for all taxes and fees. Come in anytime. Download completed examples of payment orders 2019.

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Details for filling out payments for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payments for taxes, contributions, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between the old and new bank accounts is given in the letter of the Federal Tax Service of December 28, 2018 No. KCh-4-8 / [email protected].

New UFK numbers will need to be indicated in payment orders from February 4. At the same time, the Central Bank established a "transitional" period. So, when filling out payment orders, the operation of two bank accounts (old and new) is allowed until April 29, 2019. After this date, payers will only need to indicate new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09 / 27053).

ADDITIONAL RELATED LINKS

Examples of FILLING IN PAYMENTS to the TAX
The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who transfers payments: payers of taxes, fees and insurance premiums.
Rules are given for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders for the transfer of funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.
The rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation are given. The code in field 101 of the payment.
a taxpayer who learns that due to an error made in the payment order the tax is not reflected in the personal account, must take the following actions ...

From November 30, 2016, "another person" (i.e. anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Payment order or payment- a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or services, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a founder's dividend, transfer wages employees, etc., everything is below)

From 2017, tax contributions can be clarified if it was correct name bank and the correct account of the recipient. The remaining contributions must be returned and paid again. (signature 4, clause 4, article 45 of the Tax Code of the Russian Federation).

Also, a payment order can be generated (and sent via the Internet) in an Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs, because. it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "TIN" of the payer - the TIN of the one for which the tax is paid; "KPP" of the payer - the KPP of the one for whom the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer for whom they pay, and the one who pays; "Status of the payer" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and the Moscow Region will have to put new bank details, in the field “Payer's Bank” you need to put “GU of the Bank of Russia in the Central Federal District” and indicate BIC “044525000”.

Filling in the fields

TIN and KBK details are the most important values in payments. If they are correct, then the payment will most likely go through. Period, payer status, sequence - if there are errors in these fields (did not have time), then payments almost always go through anyway, but it's better not to risk it. There are no penalties for incorrectly filling out payment orders (this is your money), but the payment may not go through, then you will have to look for it, return it and possibly pay penalties.

The account (number) of payment orders (above) can be any and you can make them with the same numbers. But better in order.

VAT in payment orders is always indicated in the purpose of payment. If it is not there or cannot be, they attribute "Without VAT".

The order of payment in all examples is the fifth, except for the salary - there is the third.

Individuals and individual entrepreneurs put "0" in the "KPP" field.

TIN, KPP and OKTMO should not start from scratch.

In the Code field (aka UIN), since 2015, 0 has been put in all tax payments (this is the answer, where to get the UIN). UIN is set if the TIN of the payer is not indicated in the payments or payments are transferred at the request of officials. In non-tax do not put anything.

On the payment order at the bottom in the top line, there must be a signature of the head (IP) or a person acting by proxy. Also, if an organization or individual entrepreneur uses a seal, then it should also stand.

In field 109 (date, below the "reserve field", on the right), enter the date of the declaration on which tax is paid. But with the simplified tax system and all funds (PFR, FSS, MHIF) put 0.

In the attribute (field) "110" of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated ("PE" - payment of penalties; "PC" - payment of interest). Now there is nothing indicated.

From October 1, 2015, instead of "OPERA-1" you need to indicate "Operations Department of the Bank of Russia" in the Beneficiary's Bank field for state duties, customs and some other payments.

In the field of the payment order "Type op." (operation type) is always set to 01.

Fig. A sample of filling out a tax payment order.

Samples of filling

All payments

See full list payment orders (updated for 2018-2019):

Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment forms in Excel for 2018-2019, made using free program Business Pack. It's nimble and simple program. In addition to payments, there are a lot of useful documents in it. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

To create (for printing) a payment order in 1C Accounting 8, you need to open the menu "Bank" - "Payment order".

IP to myself

An individual entrepreneur, unlike organizations, can dispose of all the proceeds as he pleases. Does not have accounting and cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as the current account. Then you can transfer part or all of the funds to any personal account (but only opened to the IP itself) in another bank - for example, Corn, Sberbank, Tinkoff, Alfa-Bank, etc.

Deadlines It should be noted that non-tax payments can be made within a week (if you are late, you do not need to redo it), i.е. you can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Replenishment of own account. Without VAT.

Fig. A sample of filling out a payment order from an individual entrepreneur to himself in the Business Pack.

For a product/service

A sample payment for a product or service in Excel for 2018-2019 can be displayed both with and without VAT. This must be stated on the invoice from your supplier. VAT payment order

Purpose of payment: Funds were transferred to the supplier under contract number 12345. incl. VAT 18% - 1694-92

Purpose of payment: Transferred funds for services under contract number 12345. incl. VAT 18% - 1694-92

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for a product / service in the Business Pack.

Payroll

Sample payment order for the issuance of salaries in Excel for 2018-2019.

An employee can choose a bank for receiving a salary. To do this, he needs to write an application.

Purpose of payment: Payment of wages to an employee according to employment contract. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for the payment of wages in the Business Pack.

Dividend

Please note that this is a payment for the payment of a dividend to the founder in Excel for 2018-2019, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data after the allocation of profits.

Purpose of payment: Payment of dividends to the head. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for the payment of a dividend in the Business Pack.

To the tax

Payment order for paying taxes in Excel for 2018-2019. By law, only the Organization itself (IP) can pay its taxes. Transferring taxes for another person is prohibited (except when we are talking about the tax agent for personal income tax).

Deadlines The date in the tax payment must strictly correspond to today's, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the tax for you is no longer important. They can go for a week.

Where can I get tax details? on the website of the tax there is a service for the formation of payments with a choice of tax.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, GD.00.2016. List of periods.

Purpose of payment: personal income tax from the salary of employees. Without VAT.

Purpose of payment: personal income tax from the founder's dividend. Without VAT.

Purpose of payment: Advance payment of income tax for 2015. Without VAT.

Basis of payment: Advance payment of the USN tax for 2015. Without VAT.

The payment for penalties and fines is the same as for paying tax, only.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their own taxes).

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Fig. A sample of filling out a payment order for paying taxes in the Business Pack.

Insurance premiums: PFR, MHIF and FSS

Also, from 2017, it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, GD.00.2016. List of periods.

Payment orders for the payment of insurance premiums for OPS (PFR), MHIF, FSS in Excel for 2018-2019. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for 2015 for IP Reg. No. 071-058-000000. Without VAT. ()

Purpose of payment: Contributions to the FFOMS for 2015 are transferred for IP Reg. No. 071-058-000000. Without VAT.(IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000. Without VAT.(I also recommend the calculation of vacation pay)

Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Reason for payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Deadlines. The date in the payment for the payment of insurance taxes must strictly correspond to today, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the funds, it doesn't matter to you anymore. They can go for a week.

The payment order for penalties and fines is the same as for paying tax only.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums for the IP itself.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

Fig. A sample of filling out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation in the Business Pack.

How long to keep payments? Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program: