Programs / 04.05.2020

Sample payment order with form fields. Payment order, new filling rules. Free download of payment order form in word

Since 2017, insurance premiums, with the exception of contributions "for injuries", are paid to the IFTS. In this regard, the number of questions regarding the procedure for filling out payment orders for the payment of contributions has increased.

Payment order: insurance premiums in 2017 in the IFTS

What changes did the payment order for insurance premiums undergo in 2017? First, the recipient of the payment has changed - now it is not an off-budget fund, but the tax office.

Second, approved new KBK on insurance premiums. Moreover, when paying contributions for the periods that have expired before 01/01/2017, you need to use some KBK, and for the periods starting from 01/01/2017 - others. You can find the current BCC on insurance premiums in.

Thirdly, bank details have changed in some regions. So, from February 6, 2017, the requisites for the transfer of taxes and contributions in Moscow and the Moscow Region have changed (Letter of the Federal Tax Service of November 7, 2016 No. ЗН-4-1 / 21026, Information of the Federal Tax Service).

Filling in the fields of the payment order for insurance premiums in the IFTS

In the fields of payment orders for payment of insurance premiums to the IFTS, the following information is indicated:

Payment field name (field number)	Payment of contributions to the Inspectorate of the Federal Tax Service (contributions to the OPS, to the compulsory medical insurance, to the VNiM)
Payer status (101)	"01" - if the contributions are paid by a legal entity / its OP; "09" - if the contributions are paid by the individual entrepreneur (this status of the individual entrepreneur indicates whether he pays contributions as an employer or transfers contributions for himself). The Federal Tax Service and the Central Bank of the Russian Federation decided that these statuses must be indicated when paying contributions (Letter of the Federal Tax Service dated 03.02.2017 No. ЗН-4-1 / [email protected])
Payer's TIN (60)	TIN of the organization / entrepreneur
Payer's checkpoint (102)	- KPP assigned to the IFTS to which the contributions will be paid, if they are paid by the legal entity / its OP; - "0" - if the contributions are paid by the individual entrepreneur
Payer (8)	Short name organization / OP, full name entrepreneur
Beneficiary's INN (61)	TIN of the IFTS to which contributions are paid
Recipient's checkpoint (103)	KPP of the IFTS to which contributions are paid
Recipient (16)	UFK for _____ (name of the region in which contributions are paid), and the specific IFTS is indicated in brackets. For example, "UFK in Moscow (IFTS of Russia No. 14 in Moscow)"
Priority of payment (21)	5
KBK (104)	The code budget classification corresponding to the paid contribution and the period for which the contribution is paid
OKTMO (105)	- OKTMO code at the location of the organization / EP, if the contributions are paid by the legal entity / its EP - OKTMO code at the place of residence of the individual entrepreneur, if the contributions are paid by the individual entrepreneur
Basis of payment (106)	This field contains one of the following values: "TP" - upon payment of a fee for the current period; "ZD" - in case of voluntary repayment of arrears in contributions; "TR" - upon repayment of debt at the request of the IFTS; "AP" - when paying off the debt under the inspection certificate (before the claim is made)
Period for which the installment is due (107)	If field 106 is "TP" / "ZD", then the frequency of payment of the contribution is indicated in one of the following formats: - for monthly payments: "MS.XX.YYYY", where XX is the number of the month (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying contributions to OPS from payments to employees for March 2017 you need to put down "MS.03.2017"); - for annual payments: "GD.00.YYYY", where YYYY is the year for which the contribution is paid (for example, when paying a contribution for himself for 2017, the individual entrepreneur will need to put "GD.00.2017"). If field 106 is "TP", then field 107 reflects the date of the request. If field 106 is "AP", then field 107 is "0"
Document number (108)	If the field 106 is "TP" / "ZD", then the field 108 is "0". If the field 106 is "TP", then the field 108 reflects the number tax claim about payment. If field 106 contains "AP", then field 108 indicates the number of the decision made based on the results of the check
Document Date (109)	If "TP" is in field 106, then in field 109 the date of signing the calculation of contributions is entered. But, as a rule, by the time of payment, the calculation has not yet been submitted, so payers put "0". If the field 106 is "ZD", then the field 109 is "0". If field 106 is "TP", then field 109 reflects the date of the request for payment. If field 106 is "АП", then field 108 indicates the date of the post-verification decision
Payment type (110)	"0" or UIN, if any
Payment details (24)	A brief explanation of the payment, for example, "Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (for March 2017) " Also, in this field, the payer of contributions can indicate his registration number with the FIU, but this is optional.

Insurance premiums 2017: sample payment order

You can also find a sample payment order for Injury Contributions in ours.

In 2017, fill out payment orders for the payment of taxes and insurance premiums in the form approved by the Bank of Russia Regulation No. 383-P of June 19, 2012 (Appendix No. 3). The payment form in 2017, as before, includes certain fields that are assigned numbers (highlighted in red). Each such field is intended for a unique requisite, which is filled (or not filled) in order to transfer taxes and insurance premiums in 2017.

This is what an empty payment order form looks like. It has the designation "OKUD 0401060".

SAMPLES of completed payment orders for the payment of TAXES

Filling in a payment order in 2017 will be carried out in the same way as for taxes due to the fact that from January 1, 2017 the FTS will control all insurance premiums.

The table explains in more detail what kind of information to indicate in a certain field and what nuances the payer may encounter.

Payment order fields	What information to indicate
Payment order No. (field 3)	Indicate the serial number, which must be no more than 6 digits. If you specify from 4 to 6 digits, then the last three should not be zeros.
Date (4 field)	The date when the document was drawn up, for example, 01/03/2017, is indicated.
Payment type (5 field)	This line is filled in if the document is drawn up and sent to in electronic format... It is necessary to indicate "electronically". If the document is in writing, then you just need to skip this field.
Amount in words (6 field)	The amount of the payment must be indicated in rubles and kopecks with a capital letter, while rubles are written in capital letters, and kopecks - in numbers. Also note that no abbreviations can be made. For example, thirty thousand 47 kopecks. If the amount is back kopecks, then the record will look like this: Two hundred rubles. That is, you do not need to write "zero kopecks".
Amount (7 field)	Now you need to indicate the amount in numerical form. Please note: rubles must be separated from kopecks with a dash: 1000-40. If the payment amount is an integer, then at the end you must put an equal sign: 1000 =
8 field	It is advisable to indicate the full name of the company, but if it is very long, then an abbreviated version is allowed. Here we also write legal address... Information must begin and end with "//": // Company name and address //
9 field	We write the details of the payer's account
10 field	We indicate information about the bank: full name and its location.
11 field	BIK bank
12 field	We write the number of the bank's correspondent account
13 field	Now we indicate the details of the recipient's bank. In this field we write the full name and its address.
14 field	BIK bank.
15 field	Beneficiary account details.
16 field	Recipient information. In this field we write the name of the Federal Treasury body and tax office branches of the PFRFSS. For example, it may look like this: UFK of the Ministry of Finance of the Russian Federation in Moscow (IFTS of Russia No. 12 in Moscow)
17 field	Beneficiary's account to which the agreed amount is to be transferred.
18 field	We indicate the type of operation. What exactly to write here, you need to find out from a bank employee, in particular, it is standard for payment orders - 01.
19 field	This field is not filled in personally by you, it is done by a bank employee.
20 field	You also leave this field blank.
21 field	The order of payment is indicated here. The following values can be: · 3 - if a payment is made according to the instructions of the Federal Tax Service and other organizations for the purpose of forced payment of debts. · 5 - for independent payments from registered organizations.
22 field	If the recipient establishes the need to fill in this line, then the UIN must be indicated.
23 field	The line is filled only if any additional conditions, and they are provided by other documents.
24 field	All information that relates to the purpose of the payment, for example, it can be basic data that serves as the basis for making the appointed payment.
43 field	Certified seal from the payer-company, if one is not available, then you just need to write "ba" = without a seal.
44 field	All signatures of the participating persons.
45 field	The line is filled in by bank employees.
60 field	Payer's INN, while keep in mind that the first and second numbers must not be zero. If you filled in field 108 or 22, you can skip this line.
61 fields	INN tax service... Here, too, the first and second numbers must not be zero.
101 fields	Payer status, which is learned from a bank employee.
102 field	Payer's KPP - the first and second numbers must be greater than zero.
103 field	Tax Service Checkpoint - The zero-based rule remains in effect.
104 field	KBK foreseen by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
105 field	OKTMO code
106 field	According to clause 7 of Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n., we write a two-digit code of the basis of payment.
107 field	The frequency of paying taxes, for example, it can be once a month, quarter, half a year, or a year.

The state fee is obligatory payment, which is paid if you apply to various authorities in order to carry out any legal transactions.

Consider at illustrative example filling out a payment order for state duty.

Imagine that ABV LLC submits an application to the Federal Tax Service Inspectorate for the payment of an overpayment of property tax, which amounted to 80,000 rubles.

But within the specified period, the inspection does not return the amount, then the enterprise submits an application to Court of Arbitration that the actions of the tax service are illegal, and also put forward their claim for a refund of the overpayment with interest in the amount of 1,000 rubles.

In this case, the company must pay 2 state fees:

3 thousand rubles. For the actions of the tax service to be recognized as illegal in accordance with sub. 3 p. 1 of Art. 333.21 of the Tax Code of the Russian Federation.
RUB 3,240 (4% of 80,000 (overpayment) 1,000 (interest)) - for a request for a refund in accordance with sub. 1 p. 1 of Art. 333.21 of the Tax Code of the Russian Federation.

Thus, the total amount for payment of the state duty will be 6,240 rubles.

When ABV LLC prepares a payment order, it will indicate the following data:

Payer status - "01";
Recipient - IFTS №26 (taken exclusively for example);
KBK - 182 1 08 01000 01 1000 110 (varies depending on the type of payment, for your specific situation the content of this field may differ);
OKTMO - indicated depending on the location of the court;
Basis of payment - "TP";
In lines 107, 108, 109 - put "0".

When paying taxes to the budget, use standard forms of payment orders to fill in the payment fields. The form, sample of payment order 2019, 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. The same provision contains a list and description of the details of the payment order (Appendix 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

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. These rules apply to everyone who makes payments to budget system RF:

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

to the menu

Note: found below in the text

Filling in payment orders in 2019 for the transfer of taxes is made out by payers, when transferring payments from their accounts, in accordance with the rules established by:

The regulation of the Central Bank of the Russian Federation of October 3, 2002 No. 2-P “O cashless payments in Russian Federation”,
By order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n"On approval of the Rules for specifying information in the fields of settlement documents for the transfer of taxes, fees and other payments to the budgetary system of the Russian Federation"

Separate payment orders are issued for each type of tax.

Beneficiary's name (field 16) - the abbreviated name of the Federal Treasury body, and in brackets - the name of the tax inspectorate. For example, the UFK RF in Moscow (IFTS of Russia No. 25 in Moscow).

When transferring any taxes in field 101, indicate the status 01, 02, 09. Depends on who transfers the tax and for whom.

(60) - "TIN" of the payer, (102) - "KPP" of the payer - the taxpayer identification number (hereinafter - TIN) of the payer and the code of the reason for registration (hereinafter - KPP) are indicated in accordance with the certificate of registration with the tax authority (FTS of Russia), the individual entrepreneur does not have a checkpoint, set zero;

(8) - "Name of the payer" - the name of the payer is indicated. For an individual entrepreneur, write down the name of the entrepreneur and in brackets - the individual entrepreneur. Then indicate the address of the place of residence (registration). Put "//" before and after the address information. Example: Ivanova Olga Nikolaevna (IP) // g. Krasnodar, Lenin Ave., 15, apt. 89 //.

In this case, the 14-17th categories of the KBK (income subspecies code) are used for separate accounting of insurance premiums, penalties, fines and interest:

1000 - the amount of insurance premiums;
2000 - the amount of interest on the corresponding payment;
3000 - the amount of the fine in accordance with the legislation of the Russian Federation;
4000 - other receipts (if the payer completes the payment document indicating the income subtype code other than the income subtype codes 1000, 2000, 3000, the PFR body clarifies payments indicating the income subtype code 4000 in order to reflect them by income subtype codes 1000, 2000 , 3000);
5000 - the amount of interest accrued in case of violation of the term for the return of insurance premiums for mandatory pension insurance and mandatory health insurance, and interest accrued on the amount of overly charged insurance contributions for compulsory pension insurance and compulsory health insurance, on the corresponding payment.

to the menu

Field (105) indicates the value of the OKTMO code of the municipality on the territory of which funds are mobilized (the value of the territorial inspection of the Federal Tax Service). An eight-digit code is valid for all budget payments, which corresponds to the municipality (inter-settlement territories).

Field (110) indicates “blank” or 0 (ZERO).

In the requisite "Code" field (22) of the transfer order Money the unique identifier of the UIN accrual is indicated. The requirement to fill in the “Code” requisite applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

The payment purpose field (24) contains additional information required to identify the purpose of the payment and the payer's registration number in the FSS RF system. When making payment orders for the transfer of insurance contributions in social insurance, it is recommended to indicate the registration number of the payer in the territorial social insurance fund.

Field number and name	What to indicate
3 "Payment order number"	The serial number of the payment, consisting of a maximum of six digits. The counting of payment order numbers starts from the beginning of the new year. If the number consists of four digits or more, then the last three digits must be different from 000. That is, after 999, 1001, 1002, etc. will go.
4 "Date of preparation of the payment order"	The date is put in the format “DD.MM. YYYY ". For example, 02/05/2017
5 "Type of payment"	The field must be filled in only if the payment order is sent to the bank through the Client-Bank system. In this case, the field must be specified "electronically". In other cases, no dashes are required in field 5
6 "Amount in words"	The payment amount is written in rubles and kopecks from the beginning of the line with a capital letter. Moreover, rubles are written in words, pennies - in numbers. The words "rubles" and kopecks "fit in completely without abbreviations. For example, Six thousand rubles 20 kopecks. If the amount is expressed in whole rubles, the kopecks can be omitted
7 "Amount"	The payment amount is shown in numbers. In this case, rubles are separated from kopecks by a dash. For example, 1200 -15. If the payment amount is without kopecks, then an equal sign is placed after the number. For example, 247 =
8 "Payer"	The full or abbreviated name of the organization is recorded. For example, OOO Korablik. Entrepreneurs write down their full names and put "IP" in brackets. Then the address of the place of residence (registration) is indicated. And before and after the information about the address, you need to put "//"
9 "Current account"	Bank account number
10 "Payer's bank"	Full name of the bank, indicating the city in which it is located
	The BIK of the bank in which the company or individual entrepreneur is serviced is indicated
12 "Account number"	The number of the correspondent account in the bank is recorded in which the company or individual entrepreneur has a current account
13 "Beneficiary's bank"	The full name of the bank and its location are recorded
	BIK of the beneficiary's bank is indicated
15 "Account number"
16 "Recipient"	When paying taxes, contributions and fees to the tax office: UFK of the Ministry of Finance of the Russian Federation for ___ (name of the constituent entity of the Russian Federation where the tax, fee, fee is paid), and in brackets - the name of the IFTS to which the reporting is submitted. For example, the UFK of the Ministry of Finance of the Russian Federation in the Lipetsk region (IFTS of Russia in the city of Lipetsk) When paying contributions to funds: UFK for ____ (name of the constituent entity of the Russian Federation in which contributions are paid), and in brackets - the name of the fund branch to which the reporting is submitted. For example, UFK in Moscow (GU - PFR Branch in Moscow and the Moscow Region)
17 "Account number"	The beneficiary's account number is indicated
18 "Type of operation"
19 "Due date"
20 "Purpose of payment"
23 "Reserve field"
24 "Purpose of payment"	Additional information is recorded, which will be useful in identifying the payment. For example, numbers, names and dates of documents that are the basis for a money transfer transaction, payment deadlines
43 "Print"	A seal is placed if available
44 "Signature"	An authorized person of the organization is signed, for example, the chief accountant. Or the signature of the entrepreneur
45 "Bank notes"
60 "Tax ID of the payer"	The TIN of the organization or entrepreneur is indicated. Please note: the first and second characters cannot be zeros at the same time.
61 "TIN of the recipient"
62 "Receipt of a payment order at the bank"
71 "Charged off from the payer's account"
102 "Checkpoint of the payer"	Fits in the company's checkpoint from the certificate of registration with the tax authorities. Businessmen put 0 in this field
103 "Recipient's checkpoint"	Fits in the TIN of the tax office or fund
	The budget classification code is indicated, consisting of 20 digits
	The OKTMO code of the municipality where the tax, fee or fee is paid is indicated. The code can be 8 or 11 characters. In an 11-digit code, the last three digits indicate the settlements that are part of the municipalities... Therefore, for municipalities, the OKTMO code consists of 8 digits, for settlements - of 11. OKTMO codes are contained in All-Russian classifier municipalities OK 033-2013 (approved by order of Rosstandart dated June 14, 2013 No. 159-st). For example: 45341000

All payments

Filling samples

1. All contributions are transferred to the inspection (except for the "unfortunate" - they are paid to the FSS). Orders are filled in according to the rules that are established for taxes. They are fixed in Appendix 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The IFTS is written as the recipient, the status is 01, in field 107 - the value of the MS 04.2017 type.

In field 101 of payment, put the status 01. At the beginning of the year, there was a mess with the status. Inspectors asked to set the status to 14, then 02. But the bank did not allow such payments. As a result, the inspectorate and funds agreed on status 01 (letter of the Federal Tax Service of Russia dated 03.02.2017 No. ZN-4-1 / [email protected]). Now it is enshrined in the order of the Ministry of Finance. Officials have eliminated Code 14 altogether.

In field 16 “Recipient”, indicate the name of the inspection to which you pay taxes. For example, for the Inspectorate of the Federal Tax Service No. 15 in Moscow. Field experts say they still encounter errors in field 16. Some people put funds as the recipient, but this is not true.

2. Contributions for injuries must still be paid to the FSS. Therefore, payment orders must be filled in according to the rules from Appendix 4 to Order No. 107n. The recipient is the fund, the status is 08, in the fields 106-109 - “0”.

OKTMO is added to field 105. This props is also often mistaken. For municipalities, codes consist of 8 characters, and for settlements- out of 11. You can clarify the code you need in your FSS branch.

Set the reason for payment in field 106 only 0. The bank can return the payment if you write down other values - TP, TR, ZD. Also reflect the period in field 107 with the value 0. Do not put the month for which you pay, but do not leave the field empty either. Such requirements are enshrined in paragraph 5 of Appendix 4 to Order No. 107n.

2. It is necessary to indicate the new KBK. All codes for payments that the organization transfers to the inspectorate must begin with the numbers 182 - the FTS administrator code. Payments to the FSS are transferred with the administrator code 393.

But there are mistakes here. For example, they drive in a non-existent code, instead of the last three digits 160, they fill in 260. If you admit this inaccuracy, the payment can be clarified. To do this, submit an application in a free form.

In 2017, the BCF for injuries is the same as it was before - 393 1 02 02 050 07 1000 160. But for penalties in 14–17 digits, you need to set the value 2100.

3. Cases of outstanding payments. The Tax Code of the Russian Federation names two mistakes due to which contributions are considered unpaid. This is the wrong account or the name of the beneficiary's bank (subparagraph 4, paragraph 4, article 45 of the Tax Code of the Russian Federation). The rest of the information can be clarified (letter from the Federal Tax Service of Russia dated 10.10.2016 No. SA-4-7 / 19125).

At the same time, the KBC for pension, medical contributions and maternity with administrative codes 392 and 393 are no longer valid in 2017. If you write down the codes of the old administrator, the money will fall into the unexplained ones (clause 2.5.5 of the order of the Federal Treasury dated 10.10.2008 No. 8n). Also, the money will freeze if the fund is recorded as a recipient.

The Federal Tax Service confirmed to us that the inspectorate will not be able to set off the money that was mistakenly transferred to the fund. Contributions will need to be transferred again using the correct details. And payments that fall into the unexplained ones must be returned from the fund.

See KBK for 2017

Anyone can pay taxes and fees for the company: a counterparty, another holding company, an entrepreneur, a director or any other employee. There are no restrictions in the code (clause 1 of article 45 of the Tax Code of the Russian Federation). The main thing is that it is clear from the payment order that the tax is paid for the company.

The director or other “physicist” can pay the taxes of the company out of their own money. How to pay off the employee later, determine for yourself. For example, arrange it as an interest-free loan. It should follow from the papers that you have repaid the debts.

If the counterparty settles the tax debts, agree on how to get the money back. They can also be arranged as a loan or set off as an advance payment against the delivery.

The rule about the payment of other people's taxes and contributions is written in the code. It does not apply to "unfortunate" contributions. BUT the federal law from 24.07.1998 No. 125-FZ does not allow payment of contributions for injuries for each other. The policyholder must enumerate them.

There is one exception for personal injury contributions. The director has the right to pay them if the company has a blocked account. But to do this, give the manager or another employee with a power of attorney money on account. Then the director will pay on behalf of the company.

Payments for other people's taxes and insurance premiums need to be processed in a special way:

in field 60 "TIN" and field 102 "KPP" of the payer, put the TIN and KPP of the company for which you pay taxes or insurance premiums;
in field 8 "Payer" fill in your company name or full name. director, if he pays for the organization;
in field 101 “Payer status” put code 01;
in field 24 “Purpose of payment”, write down the TIN and KPP of your company (see sample 1) or the TIN “” physicist ”that pays for the organization (see sample 2). Use the "//" sign to fill in the name of the company you are paying for and the rest of the information.

1. Sample order, if the director pays taxes for the organization

2. Sample order, if the organization pays tax for the counterparty

at the address of the actual registration of the company;
by the address a separate subdivision keeping his own bookkeeping;
at the IP registration address.

Consequently, in the payment order, payers of contributions need to enter the data of the bank of the territorial branch of the Federal Tax Service (see the sample below).

Breaking news for all accountants: Officials have new requirements for payments: with what wording payments will not work. Read the details in the Russian Tax Courier magazine.

New statuses

Another new requisite for payment of insurance premiums is field 101, which indicates the status of the payer. When filling out a payment order in 2017, the rules for specifying information in this field have changed.

Immediately, we note that the code "08", which was in force in 2016, is not accepted by the tax authorities. Indicate the following status in payment orders in field 101:

for legal entities making payments individuals;
for individual entrepreneurs;

Another innovation is the new KBK. When filling out the payment for insurance premiums, this requisite should be indicated in field 104 (see the sample below).

In 2017, when filling out a payment order to pay contributions, you should use the KBK approved by order of the Ministry of Finance of Russia dated 07.12.16 No. 230n.

Important! The first three digits of the KBK, which denote the code of the chief administrator of budget revenues, from 2017 for insurance premiums should take the value 182. Explanations are contained in the letter of the Federal Tax Service dated 01.12.16 No. ЗН-4-1 / 22860

For all contributions without exception, "transition" codes are provided. They are indicated when paying in 2017 contributions, the accrual of which occurred in 2016 and earlier.

Be careful! In some regions, bank details have also changed. So, from 02/06/2017, the requisites for the transfer of taxes and contributions in Moscow and the Moscow region have changed. Letter of the Federal Tax Service dated 07.11.16 No. ЗН-4-1 / 21026.

Please note: in this article, we made the assumption that in 2017 it would be logical to adjust the rules for filling out payments and provide for special order filling out payment orders for the transfer of taxes and contributions by third parties.

The corresponding changes have indeed been made to the procedure for filling out bills. The amendments will also take effect from April 25, 2017. From this date, when paying taxes and contributions for others, you must adhere to the following rules:

in the fields "INN of the payer" and "KPP of the payer" of the payment, you need to show the details of the person for whom the payment is made. If money is transferred for an individual who does not have a TIN, then in the corresponding field put "0", and in the field "Code" - UIN;
in the "Payer" field, you should specify information about the representative who actually transfers the money;
in the field "Purpose of payment" mark the TIN and KPP (for individuals only TIN) of the person making the payment, and then put the sign "//" and indicate the name of the payer of taxes or contributions;
in field 101 "Payer status" - show the status of the person for whom the payment is made (01 - for organizations, 09 - for individual entrepreneurs and 13 - for individuals).

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

VAT in payment orders is always indicated in the purpose of payment. If it does not exist or cannot be, it is credited with “Without VAT”.

The order of payment in all examples is 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 in all tax payments put 0 (this is the answer where to get the UIN). UIN is set if the payer's TIN is not indicated in the payment cards or payments are transferred at the request of officials. They do not put anything in non-tax.

On the payment order at the bottom in the top line there must be a signature of the head (IE) or a person acting under a power of attorney. Also, if an organization or individual entrepreneur uses a seal, then it must also be on.

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

In the requisite (field) “110” of the order for the transfer of funds until 2015, the indicator of the type of payment was indicated (“PE” - payment of a penalty; “PC” - payment of interest). Now they do not indicate anything there.

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

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

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

All payments

Where to get a payment order for free (q) How to fill out a payment order (q) What are the types of payment orders (q) I will post here examples of filling out payment orders in Excel for 2018-2019, made using free software Business Pak. It is a fast and simple program. In addition to payments, it also contains a bunch of useful documents.

your name and the name of the recipient;
date of preparation of the document;
account numbers and specific codes by which it will be clear who, how much and for what transferred funds.

If you find an error, please select a piece of text and press Ctrl Enter.

How to fill out a document

banking organization;
recipient;
payer.

Field 3. Document number. According to the internal document flow in the organization, an ordinal value is put. When an individual applies, the number can be provided by the banking organization independently. The number of characters should not exceed six.

Field 4. The date of sending the payment is indicated in the format DD.MM.YYYY. If you fill out a payment order in electronic form, the sending time is formatted automatically.

Field 5. Type of payment. It is filled in how the payment will be made (by mail, electronic, telegraph). It must be left blank when choosing another payment method. When using a client bank, a coded value developed by the bank is entered into the field. ...

Field 6. Amount in words. The first letter must be capitalized. Everything is written without abbreviations, the phrase "rubles" is written at the end. Then the number of kopecks is indicated using numbers, after which "kopeck" is written. If the number of kopecks is zero, they can be omitted.

Field 7. Amount in numbers. Rubles from kopecks are separated by a comma. If there are no kopecks, the "=" sign is put. The presence of other characters will make the payment order unusable.

Field 8. Payer. The short name of the legal entity is indicated. persons of the organization, individuals indicate the surname, name and patronymic in full. The type of activity, address, legal status is indicated in brackets. The name of the person and the name of the organization are separated from the location with "//" (maximum 160 characters).

Field 9. The payer's current account, consisting of 20 digits.

Field 10. The name of the payer's bank, either in full or in abbreviated form with its location.

Field 11. BIC. Payer's bank identification code. It is taken in accordance with the "RF BIK Directory".

Field 12. Correspondent account, except for those cases when the payer is served by the Bank of Russia or its territorial divisions.

Field 13-17. Above, by analogy, we fill in the information about the recipient, bank and account.

Field 18. Number 01 is put in - the type of operation, indicating the payment order.

Field 19-20. Leave unfilled. Only if there were no special instructions from the bank.

Field 21. Payment queue, put down a number from 1 to 6. For example: 3 - contributions, taxes, wages, 6 - payment for purchases (Article 855 of the Civil Code of the Russian Federation).

Field 22. UIN (unique identifier of accrual). It consists of 40 characters for the LE, for the FL of 25. If it is absent, then 0 is written.

Field 23. It is reserved, do not fill in.

Field 24. Purpose of payment. The name of the service or the purchased product for which the payment is being made is indicated here. To be on the safe side, you can specify VAT.

Field 43. Client's stamp, if the payment order is filled in hard copy.

Field 44. Signature. It must correspond to the sample submitted when opening an account with a financial institution.

Field 45. is intended for bank marks such as stamps and signatures.

Field 60. Tax identification number of the payer, consisting of 12 characters for a legal entity, and for an individual person for 10 characters.

Field 61. TIN of the recipient.

Field 62. Date of payment receipt in banking organization... This is done by a financial institution.

Field 71. Date of debiting money from the account, filled in by the bank.

Field 101. The status of the payer is stamped using a special code designation in the range of numbers from 01 to 26 (order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n).

code "01" - legal entity persons paying nat. persons;
codes "09", "10", "11", "12" - IP;
code "13" - physical. faces.

Field 102-103. The payer's KPP (9 digits), if there is one and the recipient's KPP, cannot start with two zeros.

Field 104. Budget classification code (BCC).

Field 105. OKTMO code.

Field 106. Basis of payment, consisting of two special characters. Below are the main codes for filling in field 106 in the 2019 payment order.

Field 107. Shows the frequency of the tax payment: for a month, for a quarter, for a year.

Field 108. Number of the reason for payment. The number of the document on the basis of which the payment is made is entered. If in the previous paragraph the values of TP or ZD are indicated, then it is necessary to put "0-zero" here.

Field 109 Document date. If in item 108 the value 0 is indicated, then 0 is put down here as well.

Field 110. Remains empty after the changes in legislation entered into in 2015.

If the company fulfills the bank's requirement and indicates 0, the payment will go to the budget. Payment type inspection and extrabudgetary funds determined by the KBK.

If you made a mistake in the details of the payment, determine whether it can be corrected, the details in the article "How to correct errors in payments for the payment of personal income tax and contributions."

What details must be entered in the remaining fields of the payment, see the table.

Federal Treasury account;
beneficiary's bank name.

the obligation to pay contributions is considered

The rest of the mistakes do not prevent the transfer of money to the budget, which means they will not lead to the accrual of penalties. Such shortcomings include: incorrect TIN or KPP of the recipient.

If a company transfers personal income tax from salary and vacation pay in one day, then both to the salary and to holiday personal income tax you need to fill out your payment order. Letter of the Federal Tax Service dated 12.07.2016 No. ZN-4-1 / [email protected]

As explained by the Federal Tax Service, if the legislation provides for more than one tax payment deadline and at the same time specific dates for transferring the payment are established for each of the deadlines, the taxpayer must form a separate payment for each of the deadlines. After all, the deadline for the transfer of tax established by law should be indicated in field 107 of the payment order.

2. List of state fees

3. Transfer of state duty by court decision

4. Payment order for the transfer of pollution charges the environment

When filling out payment orders for NVOS payments, indicate the KBK of Rosprirodnadzor: he is the administrator budget revenues in the form of payment for environmental pollution. The exact details for filling out payment orders can be clarified in the territorial office of Rosprirodnadzor at the place of the negative impact.

1. A sample of filling out the Payment for the payment of the PATENT by the entrepreneur

2. Sample order payment Personal income tax entrepreneur

3. SP payment of UTII

ORGANIZATION or TAX AGENT

1. Sample filling out a payment order 2019 VAT tax

2. An example of an instruction 2019 when transferring a SINGLE TAX under simplified taxation

Note: (object of taxation "income")

3. An example of payment of UTII by an organization

4. Personal income tax transfer from the salary of a tax agent

5. Transfer of personal income tax with vacation pay by a tax agent

6. Sample of filling in the payment order TRADING DUE Moscow

Trade fee: we fill out a payment order for its payment, the rules for filling out a payment document.

the name of the payer (requisite 8);
purpose of payment (variable 24) - first your TIN and KPP through two slashes (//), then information about who should actually pay and for what.

All other data must be obtained and entered for the payer for whom the required amount of tax, due or fee is paid.

Field name	What to indicate
Payer status (101)	"01" - when paying contributions by a legal entity "09" - if the contributions are paid by the individual entrepreneur (it does not matter if the contributions are paid as an employer or the contributions are being transferred for himself). when paying contributions, it is necessary to indicate these statuses (Letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / 1931)
Payer's TIN (60)	TIN of the payer or organization
Payer's checkpoint (102)	KPP, which the organization has in the IFTS, to which contributions are paid. If the contributions are paid by the individual entrepreneur, then it is necessary to put: "0"
Payer (8)	Short name of the organization or full name SP
Beneficiary's INN (61)	TIN of the IFTS to which contributions will be paid
Recipient's checkpoint (103)	KPP of the IFTS to which contributions will be paid
Recipient (16)	UFK for _____ (name of the region in which the contributions are paid), and the name of the Federal Tax Service to which the contributions are paid is indicated in brackets. Example: "UFK in Moscow (IFTS of Russia No. 20 in Moscow)"
Priority of payment (21)	The order of payment is placed. When paying taxes, the priority of payment will be 5 (Article 855 of the Civil Code of the Russian Federation).
	The budget classification code corresponding to the contribution payable and the period for which the contribution is paid. In 2017, new KBKs are in operation. Each KBK consists of 20 characters. Example: 18210301000011000110
OKTMO (105)	OKTMO code at the location of the organization or at the place of residence of the individual entrepreneur
Basis of payment (106)	The basis of payment is indicated The field can take the following values: TP - in case of payment of a fee for the current period ЗД - in case of voluntary repayment of arrears in contributions TR - in case of repayment of debt at the request of the Federal Tax Service Inspectorate AP - in case of repayment of the debt under the verification act (before the claim is made)
Period for which the installment is due (107)	The tax payment period indicator consists of 10 digits. The first two characters indicate the frequency: MS - monthly payments; КВ - quarterly payments; PL - semi-annual payments; ГД - annual payments. In the 4th and 5th digits for monthly payments, the number of the month is put down (from 01 to 12), for quarterly payments - the number of the quarter (from 01 to 04), for semi-annual payments - the number of the half-year (01 or 02), for annual payments - 00. The 7-10th digits reflect the year for which the tax, due or other payment is paid. In the 3rd and 6th digits, dots are used as separators. For example, when paying VAT for the 2nd quarter of 2017, KB.02.2017 should be indicated in field 107 of the payment order, and when payment of personal income tax from wages employees for October 2017 - MS.10.2017. Please note: if the TP code is specified in field 106, then in field 107 you should enter the due date specified in the request, and if AP - 0 Example: КВ.03.2017
Document number (108)	The document number is indicated
Document Date (109)	The date of the document is indicated
Payment type (field 110)	"0" or UIN
Payment details (24)	Brief explanation of the payment, Example: "Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (for September 2017)" It is also permissible to indicate your registration number with the FIU here.

Paying taxes for third parties, counterparties: how to fill out a payment order

If, for any reason, you do not pay tax on time, you will need to pay a default interest. For this procedure, it is necessary to draw up a payment order.

Please note that the delay begins to be counted from the next day when it was necessary to pay tax, for example, if the tax was to be paid on February 1, then the delay starts to be counted from February 2.

It ends on the day of actual payment, and not on the day of drawing up the payment order.

30,000 x 14 days x 1,300 x 10% = 140 rubles.

Some nuances of filling:

104 line - budget classification code;
Line 105 - in accordance with the new rules, OKTMO is now indicated here;
Field 110 you must skip, it will be filled in by tax officials;
101 lines - everyone needs to write "08";
21 lines - according to the new instructions, instead of 3, you need to indicate 5, otherwise the bank will not be able to make the specified payment.
Line 24 - this contains additional information that was not indicated earlier in the document.

A payment order for payment of fines is drawn up in the same way as for penalties.

An example of filling out a payment order when paying for third parties - by an individual entrepreneur P.P. Petrov. (IP), rtf (208.6 kb), Download

An example of filling out a payment order when paying for third parties - by an individual entrepreneur P.P. Petrov. (PI) is listed transport tax from individuals for an individual Ivanov AND.AND. (in the absence of the payer's INN, the "Code" field, the value of the Unique identifier of accrual (document index) is mandatory!), rtf (207.3 kb), Download

An example of filling out a payment order when paying for third parties - a legal entity LLC "Gvozdika" (LLC) transfers the tax levied on taxpayers who have chosen income as an object of taxation, reduced by the amount of expenses for LLC "Romashka" rtf (207.6 kb), Download

In payment orders in the form 0401060, the KPP and TIN of the account holder are entered. Now the number of characters in this data is strictly limited. Legal entities - 10 digits, individuals - 12 digits. The number of characters for recipients of funds has also been determined: Checkpoint - 9 digits; TIN - 10 digits.

In the 22 field unique identifiers of accrual are put down, they should now consist of 20-25 digits. If there is none, zero is entered. Upon receipt of requests for payment of fees or taxes, it is necessary to affix the UIN specified in the request. The obligatory moment of filling out the document is to enter the OKTMO code in the field # 105. It contains 8-11 digits.

From March 28 of this year, it is allowed not to fill in the field that indicates the type of payment. Previously, zero was entered in the column if necessary.

All inaccuracies made when drawing up a payment can be divided into two types:

Errors did not affect the taxpayer's obligation to pay tax or duty.
Errors due to which money was not received in the budget. According to nn. 4 clause 4 of article 45 of the Tax Code of the Russian Federation, the wrong name of the beneficiary's bank and the wrong account of the Federal Treasury, to which the funds are transferred, lead to non-payment. All other inaccuracies cannot be considered critical.

New statuses

Some banks do not accept payment orders if the order of payment is incorrectly indicated in them. But they have no right to refuse to accept a payment on this basis (letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11 / 1603). The company can contact the Central Bank of the Russian Federation to find out the legality of the refusal.

To indicate the order of payment in the payment order, field 21 is provided. How to fill it out correctly, see the table. And the sample itself of filling out a payment order in 2017 is given at the end of the article.

Payment order	Transfer of funds
	By enforcement orders in compensation for harm caused to life and health or recovery of alimony
	By orders of execution: - on the payment of severance pay and remuneration for labor with persons who work or have worked under labor contracts;
	For payroll settlements with employees On instructions from the Federal Tax Service (FSS, Pension Fund) for the payment of arrears in taxes, fees and contributions
	According to the writ of execution on the satisfaction of other requirements not provided for by the 1st and 2nd stages
	To pay current taxes, fees and charges For other payment documents in the order of the calendar queue

Keep in mind: some banks require to indicate the order of payment when transferring alimony 3. This is explained by the fact that the bank withholds funds from the debtor's salary. In relation to the debtor - the owner of the account - these are payments related to wages.

Priority 1, 2 or 4 is used by the bank itself. He draws up collection orders according to the received executive documents presented to the accounts of the bank's clients. To avoid problems, check with your bank what to put in field 21 “order of payment”. Find out how to correctly fill out the payment order for the payment of alimony in the article "Payment order for the payment of alimony".

The form of payment to the FSS and the data of the fields have not changed since 2016. In this article, we will consider only p / p on contributions to the Federal Tax Service and write down what and where to enter. The rules for filling out payment orders, as well as forms for “manual” delivery, are contained in the order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013 “On the approval of the rules for specifying information in the requisites of orders for transferring funds to pay payments to the budgetary system of the Russian Federation”


About recipient
16	Recipient	UFK for a constituent entity of the Russian Federation, FTS for registration
61	Recipient's TIN	You can find information on the FTS portal
103	Recipient's checkpoint
13 – 15, 17	Beneficiary's bank details
About the payer
8	Payer's name
9, 10 – 12	Payer's bank details
43	The payer's stamp, optional if the organization does not have a stamp	If a payment order is submitted electronically through a client bank, filling in these fields is optional
44	Signatures of persons indicated in bank card signatures (director, chief accountant)
60	Payer's TIN
101	Payer status	01 - legal entity, 09 - individual entrepreneur
102	Payer's checkpoint	parent organization or detached unit, depending on who pays
105	Payer's OKTMO	The opinion is erroneous that when "moving" the contribution from the Fund to the Federal Tax Service OKTMO will change. No, it remains the same, because it is the identifier of the payer, not the recipient.
About payment
3	Order number assigned by the payer	Numbering starts either every day or continues throughout the month.
4, 62, 71	Dates, preparation of p / p, receipt at the bank, execution	Usually takes place in one day
5	Type / form of direction of payment - urgently, by mail, etc.	You can leave it blank if the payment goes through a client-bank
6, 7	Transfer amount in words and in digital format
18	Operation type	Transfer of funds by order - code 01
19, 20 and 23	Leave the fields blank without the bank's requirement
21	Payment order
22	Designed to indicate the UIN code	put "0", except for cases when the Federal Tax Service in the claim for payment indicates a specific UIN
24	Detailed purpose of payment - what, where, how much, for what period
104	Bcc payment	New KBK on contributions are contained in the order of the Ministry of Finance of Russia dated 07.12.16 No. 230n
106	Basis (period) of payment	TP - current payments for this year, ЗД - payment of debt
107	The period for which the contributions are transferred is indicated - month, quarter, year.
108	For social contributions sent on time, put "0"
109, 110	Field values for contributions = "0"

The changes also affected the KBK for a pension surcharge for "harmful" work. In 2016, the BSC of the additional tariff differed in the work performed, or rather, in the assignment of work to 1 or 2 lists specified in Art. 30 FZ "On Insurance Pensions". The size of contributions, depending on the list, was set at 6% and 9%. At the same time, the results of the labor assessment carried out for some works strongly influenced the size of the final contribution, but did not affect the figures in the KBK.

This made the accounting and posting of payer funds inconvenient and slow. Errors in additional accruals were often made, caused by a decrease in the contribution after the assessment.

The problem was solved in 2017 by introducing as mandatory 2 additional BCKs at an additional tariff - also according to the lists, but taking into account the results of a special assessment of personnel.

When it is necessary to enter the UIN in the payment order

UIN is a unique accrual identifier. UIN contains 20 or 25 characters. To separate the UIN digits, use the "///" character after the numeric code. Example of payment purpose: UIN12345678901234567890 ///. In the payment order, a sample of which in 2017 you will find below, field 22 is reserved for it.

UIN is established by the Federal Tax Service, the FSS or the Pension Fund of the Russian Federation. If the company has received a claim for taxes, fees or contributions, the code should be taken from that claim.

When paying fines to the traffic police for a company car, the accrual identifier must be taken from the decree. Otherwise, the fine will be considered unpaid.

If the UIN is not known, or the company fills out a payment form for payment of current payments or arrears, penalties and fines before receiving the request of the Federal Tax Service (FSS, PFR), write 0 in field 22.

Please note: if the entrepreneur indicated his TIN in the payment order, then in the "Code" field instead of the UIN, he puts 0. If he indicated the UIN, he does not fill in the TIN (letter of the Federal Tax Service of Russia dated 08.04.2016 No. ZN-4-1 / [email protected]).

The tax authorities carry out explanatory work with banks that require filling in both TIN and UIN in payment systems.

Do not fill in field 110 or write zero

Fields 3, 4, 5: number (in accordance with the internal numbering of payment documents), date, type of payment (possibly a bank code).

In fields 6 and 7, indicate the amounts that the payer sends to pay taxes or pay for goods, in words, and then in numbers. The words "ruble" and "kopeck" in the required form should not be abbreviated.

In the details of codes 11 and 14, it is imperative to use the "BIK of Russia Directory". Its current version is available on a separate page of the Central Bank of the Russian Federation. Errors in the BIC will lead to a "freeze" of payments, since the cash settlement centers will not be able to identify the recipient. In some cases, users may see a 40 payment order return code.

Field 21 is intended for the payer to specify the sequence of debiting funds from his bank account from 1 to 5. You must always fill it out, even if there is enough money on the account to carry out all transactions. Based on Article 855 of the Civil Code of the Russian Federation, the payer indicates the corresponding value:

1 - upon payment of compensation for harm, alimony;
2 - upon payment of severance pay to employees and remuneration to authors;
3 - when transferring funds for salaries, taxes, fees and insurance premiums;
4 - when others are satisfied monetary claims on executive documents;
5 - for other payments, including payment for goods or services, when fulfilling obligations on the basis of instructions from the tax authorities (see. Letter of the Federal Tax Service of Russia dated July 11, 2016 No. GD-4-8 / 12408).

Field 22 in payment order 2019 is used to indicate a unique payment identifier (UIP). This is a code of 20-25 digits, which is formed by the recipient of funds, taking into account the rules stipulated by Appendix 12 to the Regulation of the Bank of Russia No. 383-P. UIP is transferred to the payer upon signing the contract. If you do not specify it or specify it incorrectly, the bank may reject the payment.

Note that the UIP is formed only in two cases: when it is provided for by law and when requirements for the payment of income to the budget are formed. If it is not there, the UIN is written down instead - the unique identifier of the accrual. This is stated in clause 12 of Appendix No. 2 of the Order of the Ministry of Finance No. 107n. If there is no such number, you must put "0".

The requisite 24 "Purpose of payment" should contain information by which it is easy to identify what the money is being sent to. This field also specifies whether VAT is included in the payment amount.

If VAT is indicated at mixed rates, you do not need to specify the tax rate.

Fields 101, 104-109 must be filled in only in the case of paying taxes, fees, and other mandatory payments to the budget system.

To generate a payment order to the tax office, in field 101, you must indicate the payer's status. Persons in charge of paying taxes and fees for other payers must indicate in the requisite 101 the code provided for their category.

We described in detail how to fill in field 101 in a separate article.

Later, the Federal Tax Service changed its position: in the Letter of the Federal Tax Service of Russia dated 03.02.2017 No. ЗН-4-1 / 1931, it was reported that organizations that transfer contributions for employees must indicate code 01 in field 101 of the payment. , - code 09. As a result, confusion arose.

Since April 25, 2017, the list of payer status codes for field 101 of the payment order has been updated. From this date, it has been officially stated that in order to transfer insurance premiums according to the details of the Federal Tax Service Inspectorate, you must specify the code:

01 - if insurance premiums for employees are paid by the organization;
09 - if insurance premiums are paid by the individual entrepreneur (both for employees and "for himself").

Use code 08 from April 25, 2017 when transferring non-tax payments to the budget that are administered by the Federal Tax Service Inspectorate. Earlier, we recall that code 08 was proposed to be used by organizations and entrepreneurs when transferring to the FSS contributions for "injuries" for employees.

If, for example, in 2017, insurance premiums "for themselves" or for their employees will be listed by an individual entrepreneur, then in field 101 you now officially need to show the code "09". For clarity, we will give an example of a payment order when an individual entrepreneur in 2017 makes a payment for insurance premiums from income within 300,000 rubles.

A payment order is a document that carries the payer's information for the bank that services it, about the payments required to be made from its current account to the accounts of counterparties or to government agencies for a certain amount.

There are two types:

in electronic;
in writing.

In electronic form, a payment order can usually be found in two formats: Word and Excel. We also offer you to use online service to automatically fill in all the columns of the payment order.

For example, if a company fills out a payment order for paying taxes on income from its activities, as well as contributions that are administered by the Federal Tax Service, code 01 is put in field 101. In case of paying taxes on payments in favor of employees - 02. When fulfilling the obligation:

individual entrepreneur - "09";
a notary in private practice - "10";
a lawyer who established a lawyer's office - "11";
heads of the peasant (farm) economy - "12";
natural person - "13".

A complete list of codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Read more in the article "Payer status in a payment order in 2017".

How to pay taxes for a third party

Attention: from 2017, legal or legal entities will be able to transfer money to the budget. authorised representative taxpayer. For the company - its owner or the head of an employee by proxy, for example, Chief Accountant... In addition, other persons will be able to transfer payments. It can be a friendly company or an individual. face. The FTS on its website informed about how to fill out payment documents in this case.

Payers of tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation indicate in the fields:

"INN" of the payer - the value of the INN of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. If the payer - an individual has no TIN, zero ("0") shall be indicated in the payer's "TIN" requisite. In this case, you must specify in the "Code" field Unique identificator accruals (document index);
"KPP" of the payer is the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums is being fulfilled. When fulfilling the obligation to pay payments for individuals, zero ("0") is indicated in the payer's "KPP" requisite;
Payer - information about the payer making the payment. Including:

For legal entities - the name of the legal entity performing the duty of the payer to make payments to the budgetary system of the Russian Federation.

For individuals - the surname, name, patronymic of an individual performing the duty of a payer to pay payments to the budgetary system of the Russian Federation. Look, how to pay taxes for a company to a director: sample payment.

In this case, the TIN and KPP (for individuals, only TIN) of the person making the payment and the name (full name) of the payer, whose duty is being performed, are indicated in the "Purpose of payment" field. To highlight information about the payer, use the “//” sign. These details are indicated in the first positions in relation to other additional information specified in the "Purpose of payment" field.

It should be borne in mind that the Rules do not provide for a new status for this category of payers. Field "101" - "Payer status" indicates the status of the person whose obligation to pay tax payments, insurance premiums and other payments to the budgetary system of the Russian Federation is being fulfilled.

Below in the article you will find a sample of filling out a payment order in 2017, in field 101 of which the payer status code is indicated.

Field 106 is intended to identify the payment by its purpose. The grounds for payment in the payment order are indicated using an alphabetic code:

TP - for current payments;
ЗД - for debt repayable voluntarily;
TR - debt repaid at the request of the regulatory authorities.
AP - arrears paid on the basis of an inspection report prior to the presentation of an inspection request.

If it is impossible to indicate the value of the indicator, 0 is set.

In field 107, the indicator of the tax payment period, consisting of 10 characters, is entered. For convenience, we have provided information on how to fill in field 107 in the table. And you will find a sample of filling out a payment order in 2017, where the value is entered in field 107, at the end of the article.

Frequency of payment	What to write in the field 107
Monthly	MS 01.2017, MS 02.2017, MS 03.2017, etc.
Quarterly	KV.01.2017, KV.02.2017, etc.
Semi-annual	PL.01.2017, PL.02.2017
	Please note: in cases of early payment or surcharge for previous periods, if an error is found on its own, the period for which the payment or surcharge is made is indicated. When repaying a debt on demand, a specific date is indicated in field 107, and zero according to the act of the audit carried out. Look at what to write in field 107 in payment orders for the payment of personal income tax.

From April 25, 2017, payment orders must be filled out according to the new rules. Changes are due to the entry from the specified date. Let's say right away that new order filling in "payments" applies to all organizations and individual entrepreneurs, so we recommend that you read this article as carefully as possible. In it, we gave examples of filling out payment orders according to the new rules, and also told in detail what the amendments were about.

What changes are we talking about

In order to pay taxes and insurance premiums of the organization to the budgetary system, individual entrepreneurs and individuals use payment order forms, the form of which is given in Appendix No. 3 to the Regulation, approved. The Bank of Russia dated June 19, 2012 No. 383-P.

The rules for filling out payment orders were approved by order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. These rules were amended by Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n. The amendments enter into force on April 25, 2017. Consequently, from this date, in fact, new rules for filling out payment orders will come into effect.

The commented amendments resolve two rather serious issues, namely:

from April 25, 2017 settled controversial situation by filling in field 101 of the payment order "Payer status";
Since April 25, 2017, it has been officially fixed how exactly to fill out payment orders when transferring taxes or insurance premiums by third parties.

How to fill in field 101: resolved a controversial issue

Since the beginning of 2017, disputes related to filling in field 101 of payment orders when paying insurance premiums have not subsided. In this field, recall, it is required to indicate the status of the organization or individual entrepreneur that transfer funds to the budget. "Payer statuses" must be indicated by a two-digit code in accordance with Appendix 5 to the order of the Ministry of Finance of Russia dated 12.11.2013 No. 107n. Since 2017, organizations and entrepreneurs pay insurance premiums according to the details of the tax authorities. In this regard, the accountants had a question about which code to indicate when paying contributions.

01 - if insurance premiums for employees are paid by the organization;
09 - if insurance premiums are paid by the individual entrepreneur (both for employees and "for himself").

If organizations and entrepreneurs list taxes as tax agent, including personal income tax for employees, then in field 101 "Payer status" of the payment you need to indicate the code 02. Since April 25, 2017, nothing has changed in this part.

New details in payments for insurance premiums in 2017 are due to the fact that now control over the payment of insurance premiums to the Pension Fund of the Russian Federation, the FFOMS, the FSS has been transferred to the tax inspectorate, which is located:

at the address of the actual registration of the company;
at the address of a separate division that maintains its own accounting department;
at the IP registration address.

Consequently, in the payment order, payers of contributions need to enter the data of the bank of the territorial branch of the Federal Tax Service (see the sample below).

New statuses

Immediately, we note that the code "08", which was in force in 2016, is not accepted by the tax authorities. Indicate the following status in payment orders in field 101:

for legal entities making payments to individuals;
for individual entrepreneurs;

New Budget Classification Codes

Another innovation is the new KBK. When filling out the payment for insurance premiums, this requisite should be indicated in field 104 (see the sample below).

In 2017, when filling out a payment order to pay contributions, you should use the KBK approved by order of the Ministry of Finance of Russia dated 07.12.16 No. 230n.

Important! The first three digits of the KBK, which denote the code of the chief administrator of budget revenues, from 2017 for insurance premiums should take the value 182. Explanations are contained in the letter of the Federal Tax Service dated 01.12.16 No. ЗН-4-1 / 22860

For all contributions without exception, "transition" codes are provided. They are indicated when paying in 2017 contributions, the accrual of which occurred in 2016 and earlier.

Bank details changed

Be careful! In some regions, bank details have also changed. So, from 02/06/2017, the requisites for the transfer of taxes and contributions in Moscow and the Moscow region have changed. Letter of the Federal Tax Service dated 07.11.16 No. ЗН-4-1 / 21026.

Sample payment for contributions in 2017 with new details

How to fill out a payment order in 2017, a sample

We will present the procedure for filling out insurance premiums in the form of a table with a description of the fields to be filled in and possible values.

Field name	What to indicate
Payer status (101)	"01" - when paying contributions by a legal entity "09" - if the contributions are paid by the individual entrepreneur (it does not matter if the contributions are paid as an employer or the contributions are being transferred for himself). when paying contributions, it is necessary to indicate these statuses (Letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / 1931)
Payer's TIN (60)	TIN of the payer or organization
Payer's checkpoint (102)	KPP, which the organization has in the IFTS, to which contributions are paid. If the contributions are paid by the individual entrepreneur, then it is necessary to put: "0"
Payer (8)	Short name of the organization or full name SP
Beneficiary's INN (61)	TIN of the IFTS to which contributions will be paid
Recipient's checkpoint (103)	KPP of the IFTS to which contributions will be paid
Recipient (16)	UFK for _____ (name of the region in which the contributions are paid), and the name of the Federal Tax Service to which the contributions are paid is indicated in brackets. Example: "UFK in Moscow (IFTS of Russia No. 20 in Moscow)"
Priority of payment (21)	The order of payment is placed. When paying taxes, the priority of payment will be 5 (Article 855 of the Civil Code of the Russian Federation).
	The budget classification code corresponding to the contribution payable and the period for which the contribution is paid. In 2017, new KBKs are in operation. Each KBK consists of 20 characters. Example: 18210301000011000110
OKTMO (105)	OKTMO code at the location of the organization or at the place of residence of the individual entrepreneur
Basis of payment (106)	The basis of payment is indicated The field can take the following values: TP - in case of payment of a fee for the current period ЗД - in case of voluntary repayment of arrears in contributions TR - in case of repayment of debt at the request of the Federal Tax Service Inspectorate AP - in case of repayment of the debt under the verification act (before the claim is made)
Period for which the installment is due (107)	The tax payment period indicator consists of 10 digits. The first two characters indicate the frequency: MS - monthly payments; КВ - quarterly payments; PL - semi-annual payments; ГД - annual payments. In the 4th and 5th digits for monthly payments, the number of the month is put down (from 01 to 12), for quarterly payments - the number of the quarter (from 01 to 04), for semi-annual payments - the number of the half-year (01 or 02), for annual payments - 00. The 7-10th digits reflect the year for which the tax, due or other payment is paid. In the 3rd and 6th digits, dots are used as separators. For example, when paying VAT for the 2nd quarter of 2017, in field 107 of the payment order, you should indicate KV.02.2017, and when paying personal income tax on the wages of employees for October 2017 - MS.10.2017. Please note: if the TP code is specified in field 106, then in field 107 you should enter the due date specified in the request, and if AP - 0 Example: КВ.03.2017
Document number (108)	The document number is indicated
Document Date (109)	The date of the document is indicated
Payment type (field 110)	"0" or UIN
Payment details (24)	Brief explanation of the payment, Example: "Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (for September 2017)" It is also permissible to indicate your registration number with the FIU here.

Sample of filling out a payment order in 2017

Since filling in some of the payment order fields still cause controversy, we will dwell on them separately.

Field 110 in a payment order from 2017, sample

Field 110 in the payment order has caused numerous disputes for a long time. Some departments demanded to fill out this column, others wrote that it was not necessary.

Since 2017, this dispute has finally come to an end. According to the order of the Bank of Russia dated 06.11.2015 No. 3844-U, this field can be left blank. The type of payment must now be determined by the controllers themselves by the BCC.

A sample of filling in field 110 in a payment order from 2017

Review of the latest changes in taxes, contributions and salaries

You have to rebuild your work due to numerous amendments in tax code... They affected all major taxes, including income tax, VAT and personal income tax.

Not everyone has yet figured out that filling out a payment order in 2017, a sample of which we provide in this material, has a number of peculiarities due to numerous changes in legislation since 2017. Let's consider them in detail.

What to be guided by

A sample of a payment order that is up-to-date for filling in in 2017 is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has an index of 0401060.

The main rules for filling out a payment order in 2017 are set out:

In the Regulation of the Central Bank of June 19, 2012 No. 383-P.
Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.

Moreover, the second of these normative documents by order of the Ministry of Finance dated April 05, 2017 No. 58n was changed and supplemented. Thus, with regard to filling out a payment order from April 25, 2017, new rules and requirements apply.

We would like to draw your attention to the fact that filling in the payment order fields in 2017 differs depending on:

who makes the payment - the obligated person or a third party to him;
what payment must be made - tax, insurance premium, collection;
there is a voluntary payment or from the IFTS has already received a request to transfer the payment within the time period specified in it.

What's new

The aforementioned changes to the rules for filling out payment orders in 2017 raised 2 rather serious issues. Namely:

Resolved from the specified date controversial issue by filling in field 101 "Payer status".
Now it is officially fixed how exactly to fill out payments for the transfer of taxes or insurance premiums by third parties.

The new provisions of Instruction 107n on filling out payment orders in 2017 revised the list of payer status codes for field 101. So, in the case of transferring insurance premiums according to the details of the IFTS, you must specify the code:

01 - when contributions for employees are transferred by a legal entity;
09 - if a merchant makes contributions (both for his staff and for himself).

Note that the new procedure for filling out payment orders in 2017 left the situation unchanged when an organization / individual entrepreneur transfers taxes as a tax agent. Including personal income tax for employees. Code 02 is still indicated in field 101 “Payer status”.

Another new thing in filling out payment orders in 2017 is that insurance premiums can be transferred for third parties. With regard to taxes, this opportunity has appeared since November 30, 2016.

Here's how third parties should act when filling out a payment order in 2017:

Features of filling out a payment by third parties
Field	What to indicate
"Tax ID of the payer" "Payer's checkpoint"	Details of the person for whom the payment is made. If for an individual without TIN, then in the corresponding field put "0", and in the field "Code" - UIN.
"Payer"	Details of the representative who actually transfers the money
"Purpose of payment"	TIN and KPP (for individuals - only TIN) of the person who makes the payment. Then put the sign "//" and indicate the name of the payer of taxes or contributions.
"Payer status"	The status of the person for whom the payment is being made: 01 - for legal entities; 09 - for individual entrepreneurs; · 13 - for individuals.

Practice shows that a large number of Questions about filling in fields 101 and 110 of the payment order. In 2017, field 110 "Type of payment" also underwent a change that simplifies filling out the payment form. So, payers of taxes and fees are allowed not to fill it out at all. The fact is that from now on, tax authorities and funds determine the type of payment for the BCC in the payment.

At the request of the IFTS

The procedure for filling out a payment order at the request of the IFTS has its own peculiarities. In 2017:

Filling in a payment on the basis of a request from the IFTS
Field	What to indicate
106 "Basis of payment"	Indicate "TR". That is, the repayment of the debt on the basis of the claim received from the inspection.
107 "Indicator of the tax period"	The deadline for payment established in the claim for the payment of taxes and fees. In the format "DD.MM.YYYY".
108 "Document number"	Tax claim number, insurance premium collecting
109	Request date tax authority on payment of tax, insurance premium, collection

Also, the rules for filling out a payment order in 2017 state: if the transfer of taxes, fees, insurance premiums occurs at the request of the controlling authorities, the UIP value (field 22 - unique payment identifier) must be indicated directly in the request issued to the payer.

How to get overpaid tax back on sleep

Acquiring accounting entries in 1s 8

Sample payment order with form fields. Payment order, new filling rules. Free download of payment order form in word