Changes in the payment order from 01.10. What has changed in the work of an accountant: a review of important amendments from the beginning of October. Invoices, penalties, payments, MIR card. At the request of the Internal Revenue Service

Payments for insurance premiums in 2018-2019 must be filled out very carefully. Indeed, in case of an error, the payment will fall into the unknown, and sanctions will be applied to the taxpayer. In our article you will find information about changes in payment details for contributions, instructions for filling out payment slips for contributions and their samples.

If you do not have the opportunity to carefully study this material, we invite you to view our video on filling out payments for insurance premiums according to the updated rules.

What has changed in the details of the payment order for insurance premiums since 2017

Since 2017, in connection with the addition of Section XI to the Tax Code of the Russian Federation, the function of monitoring contributions from contributions has been transferred from the Pension Fund of the Russian Federation to the Federal Tax Service. That is, submission of calculations and payment of contributions must be made to the tax authorities:

• by location of organizations and their divisions;

Do you want to know an interesting story about how two entrepreneur friends were looking for OKTMO? Then welcome to read our adventure article “OKTMO in a payment order (nuances)” .

KBK in payments for insurance premiums before 2017 and after

When choosing a BCC for contributions, you should be careful. So, from 2017, contributions must go to the Federal Tax Service - which means that instead of the previous first 3 digits “392”, “393” and “394” in the KBK we put the numbers “182”, meaning that control over the receipts from contributions is assigned to the tax service.

The remaining figures remain unchanged only if contributions are paid in 2017 for periods before the beginning of 2017 (until December 2016 inclusive). If payments are made for periods that began later than 2016, then for contributions directed to pension and social insurance, we indicate “1” in place of the 16th digit. And in terms of contributions for health insurance, we put “3” in place of the 17th digit. These changes apply to both insurance premiums calculated on payments in favor of employees and insurance premiums paid in a fixed amount from the income of an individual entrepreneur.

And one more important innovation regarding payments by entrepreneurs for insurance premiums for themselves (the so-called fixed insurance premiums):

for periods before 2017, insurance premiums calculated on the income of an entrepreneur not exceeding the maximum amount of this income established by law, and insurance premiums calculated on income exceeding the established limit, must be paid to different BCCs: to 182 1 02 02140 06 1100 160 and 182 1 02 02140 06 1200 160, respectively.

But for periods after 2016, fixed insurance contributions for pension insurance must be paid by entrepreneurs to the same KBK, regardless of the amount of income they were calculated from (more than 300,000 rubles or less): 182 1 02 02140 06 1110 160 .

In order to better imagine what has just been said, we suggest studying the table of compared BCCs:

Have new BCCs been introduced for insurance premiums since 2019?

Since 01/01/2019, the values ​​of the BCC are regulated by Order of the Ministry of Finance dated 06/08/2018 No. 132n. But despite the fact that the codes have been approved by the new document, the main BCCs for insurance premiums have remained virtually unchanged. The main changes affected the KBC of penalties and fines in connection with a change in the gradation of contributions depending on the results of the labor assessment.

Thus, in 2019 the following BCCs for insurance premiums are in effect:

Instructions for preparing payment documents for the transfer of insurance premiums

So, we have familiarized ourselves with the rules for entering payment details into documents for payment of contributions. Let's move on to explanations on how to fill out a payment order for insurance premiums quickly and without errors.

What errors do tax authorities most often find in payment slips, see .

To make our further explanations more clear to you, we suggest studying a prepared example of filling out a payment slip for insurance premiums with pre-numbered parts.

Let's start with the header of our payment card.

The cells numbered “1” and “2” are intended for bank marks; contribution payers do not need to fill them out.

In cell “3” we put the payment number assigned by the contribution payer.

In cell “4” enter the date the payment was generated. The date must be presented strictly according to the template: DD.MM.YY, where DD is the day, MM is the month, YY is the year.

In cell “5” we enter the payment method:

• “Electronically” - when the payment will be made electronically, for example, through a client bank;
• “Urgent” - when the payment needs to be made urgently;
• “By mail” - when making a payment by postal method.

In other cases, we leave this cell empty (for example, in the case when the payment is paid during a personal visit to the bank).

In cell “6” we indicate the status “01”.

In cells “7” and “8” we write down the payment amount in words and numbers, respectively.

In the part numbered “9”, we enter the following information about the contribution payer:

• TIN (10 digits for organizations and 12 for individual entrepreneurs);
• Checkpoint (if the payer is an individual entrepreneur, then leave the box with the checkpoint blank);
• name of the organization (IP);
• account number from which it is planned to make payment for insurance premiums;
• the name of the bank in which the payer’s account is registered, the bank’s BIC and its correspondent account.

Let's move on to the part marked "10". Here we enter information about the recipient: the tax authority to which the contribution should be transferred. In particular:

• the name of the bank where the Federal Tax Service account is registered;
• Bank BIC;
• do not fill out the correspondent account box;
• name of the tax authority and its bank account number.

In part “11” of our payment form, fill in the following cells:

• "Type of operation." We enter “01”, which means the type of document we are generating: “Payment order”.
• "Payment order". We put “5” (clause 2 of Article 855 of the Civil Code of the Russian Federation).
• “Code” (or unique payment identifier). We put “0”.

We do not indicate anything in the remaining fields.

Fill in part numbered “12”:

• OKTMO.
• Basis of payment. Here we put the letter combination we need:
• TP - current payments;
• ZD - payments for past billing periods (used for additional payments according to updated calculations);
• AP - payment according to the tax audit report;
• TR - payment at the request of the Federal Tax Service.
• Payment period. We indicate the period for which the contribution is paid in one of the following formats:
• MS.01.2019 - used for monthly payments of contributions;
• KV.01.2019 - used for additional payment of contributions according to updated calculations;
• GD.00.2018 - applies to additional payments of contributions based on updated calculations and decisions of tax audits.
• Document Number. We indicate “0”. If the payment is made according to an updated calculation or by decision of the Federal Tax Service, then enter the number of the updated calculation (or the decision number).
• Document date. We also indicate “0”. But if the payment is issued based on the results of submitting an updated calculation or additional charges for inspections, then we indicate the date of submission of the updated calculation (or the date of making a decision on the inspection).

We do not fill in the last cell.

In cell “13” we enter the purpose of the payment, i.e. we indicate the premium for what type of insurance and for what period we are going to pay.

In the final cell “14” electronic or handwritten signatures of persons who have the right to sign payments are placed. If the payment is transferred to the bank on paper, then in place of the letters “M. P." you need to put the seal of the organization (IP). If the payment is sent electronically, no stamp is needed. Also, it is not placed if the organization (IP) renounced it voluntarily, guided by the provisions of the law “On the abolition of the mandatory seal...” dated 04/06/2015 No. 82-FZ (for LLCs and JSCs), clause 3 of Art. 23 of the Civil Code of the Russian Federation and FAS resolution No. F03-A51/08-2/3390 of September 12, 2008 (for individual entrepreneurs).

It should be taken into account that when paying contributions to the Federal Tax Service in 2018-2019 for the same type of insurance, but for different periods, the information in the details will vary. Which ones exactly - see the two examples of payments below.

A clear example of filling out a payment order for the payment of insurance premiums to the Federal Tax Service for periods starting from 2017 (sample payment order)

Smiley LLC is located in the Khoroshevsky municipal formation of Moscow and is serviced by the Federal Tax Service No. 14 in Moscow. Based on the results of its activities in January 2019, the company accrued contributions to compulsory pension insurance in the total amount of 76,530 rubles.

An example of a payment form for the payment of insurance premiums for 2018, completed using the above data, is presented below.

How to fill out a payment document for payment of insurance premiums to the tax office for periods before 2017 (sample payment form)

Let's continue our example. In March 2019, Smiley LLC discovered an error in its calculations for contributions for 2016. Based on the results of the formation of the updated calculation, it turned out that the company underpaid pension insurance contributions to the Pension Fund in the amount of 5,670 rubles.

Below is a sample payment slip for the payment of insurance premiums to the Federal Tax Service for 2016, drawn up according to the above example.

“Fill out the payment order”. You will be shown the picture instructions below on how to fill out a payment form for contributions using this service.

Results

Since 2017, taking into account changes, 3 details are filled in in payment slips for the payment of insurance premiums: KBK, information about the recipient and the payer status number. The remaining details of the payment document for contributions remained the same.

If you have any questions, visit our group on VK. We're just discussing

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields new payment order- payment cards - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund - social insurance. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance contributions to the budget, use standard payment forms. The form and fields of the payment order, 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 estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. 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 register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). 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

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

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).

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

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used 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 necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register 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 non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment 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 meets the established requirements;
• find out whether there is enough money in the account for payment;
• carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that 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 Federal Tax Service will have to pay a penalty.

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

In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.

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

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

Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. 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 October 4, 2017 No. 05-09-06/64623)

In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.

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

Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment form

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

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

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.

In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

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

If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.

In this case, the total number of characters in the “Purpose of payment” field 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 “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use 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 the payment is made, then the fund will first credit the contributions to pay off the debt formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.

In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.

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

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

A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition 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 letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13

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

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

Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

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

From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, 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 old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.

New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).

ADDITIONAL LINKS on the topic

1. Examples of FILLING PAYMENTS TO THE TAX OFFICE
   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 makes payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.
4. 
   A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The accountant must fill out field 101 without errors for the correct crediting of money. From October 2, 2017, new requirements apply, which you can learn about from the article.

The status in the payment order in 2019 is information about the payer to the budget of the Russian Federation. The specialist must indicate it accurately for the correct transfer of money. If the details are incorrectly indicated, the payment will be classified as unclear by the treasury, and it will take time to clarify it. The latest changes to this procedure, which came into force on October 2, 2017, were made by Order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n"On amendments to Order of the Ministry of Finance dated November 12, 2013 No. 107n" The document makes amendments to the procedure for filling out payment orders when transferring money to the budget.

Sample payment order form

Features of filling out field 101. Examples of filling in when creating payments

The status of the document originator in the 2019 payment order is filled out based on the new requirements of the Ministry of Finance, which changed order No. 107n.

The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. The Ministry of Finance has determined that when transferring insurance premium payments with the administrator code “182” (Tax), the following values ​​of field 101 are indicated:

• legal entities - “01”;
• IP - “09”;
• those engaged in private practice - “10”;
• lawyers - “11”;
• heads of peasant farms - “12”;
• individuals - “13”, etc.

Officials excluded code “14” because the banking payment system requires improvement ( Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931@).

The most common cases of filling out field 101

Several special cases of filling out details

The status of the originator in the 2019 payment order may vary as follows:

• transfer of income tax. Income tax is paid by organizations - legal entities. Tax is paid on the profit received by the organization. The accountant should fill in the indicator “01” in field 101;
• transfer for compulsory pension insurance (hereinafter referred to as OPS) by the organization. Insurance companies on compulsory insurance companies are under the jurisdiction of the Tax Service. In field 101, the accountant must also indicate the indicator “01”;
• transfer of OPS IP. Compulsory insurance coverage for individual entrepreneurs, regardless of whether he pays them for himself or for his employees - the correct indicator is “09”;
• transfer of personal income tax. Personal income tax is a tax that organizations and individual entrepreneurs withhold from the income of their employees as a tax agent. The taxpayer status indicator in the payment order for 2019 personal income tax payments is “02”;
• transfer of sick leave to an employee. The payment goes to the employee, and not to the budget of the Russian Federation. Field 101 should be left blank;
• transfer of advance to employees. Advance payment is not made to the budget of the Russian Federation. Field 101 must be left blank;
• transfer to the counterparty for payment for information support services performed. The payment is not made to the budget of the Russian Federation. Field 101 is not filled in.

On October 2, 2017, further changes in the procedure for filling out payment orders came into force. See what has changed and how to fill out the “101” field after October 2. Download samples of filling out payment slips, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. Some of the amendments came into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling out the “101” field. We will tell you below what codes to use when transferring taxes in 2017 and provide examples of payment orders.

What new statuses have appeared in the “101” field?

On October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that need to be entered in the “101” field - payer status.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a description of the fields.

New statuses

From October 2, 2017, two new payer statuses are added:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• "28" - participant in foreign economic activity - recipient of international mail.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in field “101” - status “03” and “06”. Look in the table to see how the content of these statuses has changed.

Who is affected by the changes from October 2, 2017

The new rules for filling out payment orders from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Russian Post branches;
• Companies receiving international mail.

All other payers continue to fill out the field code “101” as usual.

Important! The field code “101” for paying taxes, contributions and fees will not change from 10/02/2017.

How to fill out a payment form for taxes after 10/02/2017

Since the payer status for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders as usual.

Let us recall the codes that a company must use to pay taxes and contributions:

01 – payment of taxes, insurance premiums, fees by a legal entity;

02 – performance of duties as a tax agent;

09 – payment of taxes, insurance premiums, individual entrepreneur fees.

Look at a sample payment order for payment of VAT - by a taxpayer organization

See an example of a payment order when performing the duties of a tax agent

Look at a sample payment order for payment of VAT by an individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the “101” field of the payment order, which are used after 10/02/2017.

Whether the tax will be transferred to the budget on time depends on the correctness of filling out the payment order. In 2017, payments for taxes and insurance contributions are filled out according to new rules. In this article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The payment order form remains the same; its form is contained in Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment slips, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, were amended in 2017.

Let us recall the basic requirements for how to fill out a payment order for 2017:

• Payer status (101) indicates the person making the payment: “01” - legal entity, “02” - tax agent, “09” - individual entrepreneur, etc.
• When listing tax payments, in the fields provided for the INN (60) and KPP (102) of the recipient, indicate the details of the Federal Tax Service, and in the field “Recipient” (16) - the region, and in brackets - the name of the specific Federal Tax Service. You should especially carefully fill out the Federal Treasury account number (17) and the name of the recipient's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid and will have to be paid again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline has already passed. passed.
• BCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Let us remind you that from January 1, 2017, insurance premiums, with the exception of contributions for “injuries,” should be transferred to the Federal Tax Service, therefore, the BCC for them has also changed.
• OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• Ground (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium/tax is paid (107): at the basis of “TP” and “ZD” the reporting (tax) period is indicated, for “TR” the date of the claim is indicated, and for “AP” - “0”.
• Payment type (110) – usually “0”.

An example of filling out the fields of a payment order in 2017.

Filling out a payment order from April 25, 2017

The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:

1. The issue with taxpayer status in field 101 of payment slips for the transfer of insurance premiums has been resolved. The position of the Federal Tax Service has changed on this matter more than once since the beginning of 2017, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order the following should be indicated:

• code 01 – when the organization transfers contributions for employees,
• code 09 – when an individual entrepreneur transfers contributions for employees or for himself.

When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by the tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

For an organization that transfers insurance premiums for employees, a sample payment order for 2017 will be as follows:

1. A new filling out of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay off debts on taxes and state duties for other taxpayers appeared from November 30, 2016, and from January 1, 2017, you can pay insurance premiums for others, except for “injuries” in the Social Insurance Fund.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 must be observed:

• In the fields provided for the payer's TIN and KPP, the TIN and KPP of the person for whom the tax or insurance premium is being transferred are indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• “Payer” in the appropriate field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you must first indicate the TIN/KPP of the person who is paying, and then, after the “//” sign, enter the taxpayer for whom they are paying.
• The payer status (field 101) is indicated according to the status of the person for whom the payment is made: 01 – legal entity, 09 – individual entrepreneur, 13 – individual.

Example. Payment for another organization (Alpha LLC for Yakor LLC) of transport tax - payment order (filling sample 2017):

Don’t forget that in Moscow and the Moscow region, bank account details for paying taxes and contributions have changed since February 2017.