CBK on unshimmer VAT. CBK VAT for legal entities. CBK for use by the tax agent

VAT - value added tax. It is paid both entrepreneurs and legal entities. For proper accounting of tax payments, codes have been developed budget classification (CBK). According to them, enumerations.

CBK on VAT in 2018 for legal entities

The code consists of a certain number of characters. They are broken into groups. The first three figures indicate which authority adminisses the tax. The next sign is the designation of the type of receipt. It can be tax, non-tax and gratuitous payments. In the CBK on VAT fourth digit "1". It denotes taxes. The fifth and sixth digit indicate the type of income and tax. In the CBC VAT is a combination of numbers "03". The twelfth and thirteenth digits indicate the recipient of the funds and the budget level. When payment, VAT indicates the combination "01". Money will be sent to the state federal budget. Subsequent four digits indicate the type of payment: directly taxes, fines or penalties.

CBK for legal entities 2018 at VAT payment

Value Added Tax Individual Entrepreneurs and Legal Persons List to one budget classification code.

CBC Penals VAT 2018 for legal entities

In case of incorrect or untimely transfer of value added tax, the enterprise will have to pay a fine. Its size is set to legislative Acts Tax Inspectorate. To list fines, certain budget classification codes are also provided.

CBK Pench VAT 2018 for legal entities

When paying, it is necessary to use the following budget classification codes.

In the case of an indication of the wrong CBC, you can write an application for refinement of details.

The picture below presents cases in which the VAT declaration must be submitted, as well as transfer to the budget. The payments should indicate the CBC VAT 2017. directly for legal entities

With the CBK installed on VAT in 2017. You can find the table below.

CBK on VAT in 2017. (table)

When simplists should pay VAT?

If the company / organization operates on USN, it is not a VAT payer under Article No. 346.11, paragraph 2.3 of the Tax Code of the Russian Federation. For this reason, the payment of VAT should only be paid in certain situations, such as:

If the company / organization was put up to the buyer / customer invoice, taking into account VAT (this stated in Article No. 113 of paragraph 5 subparagraph 1 of the Tax Code of the Russian Federation).

If the company / organization carried out the obligations of the tax agent (for example, renting a rental / purchase of property in municipal / federal property, the implementation of confiscated property, buying goods / work / services in foreign persons who are not in tax accounting in the Russian Federation, mediation with such persons ). This item approved Article 161 of the Tax Code of the Russian Federation.

If the company / organization has been done in accordance with an agreement of a simple / investment partnership (on the basis of Article No. 114.1 of the Tax Code of the Russian Federation).

If the company / organization led common cases, as a concessionaire in accordance with the concession agreement (on the basis of Article No. 114.1 of the Tax Code of the Russian Federation).

If the company / organization carried out duties as a trustee under the contract trust management or other property (on the basis of Article No. 114.1 of the Tax Code of the Russian Federation).

In all situations prescribed above, the company / organization is obliged to submit a declaration on VAT, as well as transfer tax to the budget. The payments should indicate the CBC VAT 2017 directly for legal entities. Among other things, the company / organization needs to produce VAT during the import of goods (on the basis of Article No. 346.11 of clause 2.3 of the Tax Code of the Russian Federation). The payment requires the CBC of VAT 2017 (in field 104).

Which CBC should list VAT in 2017. (example)

LLC "Mill" applies USN. In October 2016. The firm for his own will put an invoice for the amount of 118 thousand rubles to the potential buyer. Given the VAT of 18 thousand rubles. Experts propose in detail to consider which consequences of LLC Mill may arise.

For the reason that this company has exposed an invoice with VAT, it needs to be submitted by the VAT declaration for the fourth quarter of 2016. In the Declaration, you should specify the CBC code of VAT for the 4th quarter of 2017, which is the following combination of numbers: 182 1 03 01000 01 1000 110.

Submit this document no later established period, Namely until 01/25/2017. (According to Article No. 174, paragraph 5, paragraph 1 of the Tax Code of the Russian Federation).

It should be paid to the fact that the Declaration of LLC Mill must submit in the electronic version. Also, the VAT that was listed in the invoice, the company will need to list the budget no later than 25.01.2017. (This is indicated in Article No. 174 of paragraph 4 of the Tax Code of the Russian Federation), and in the payments to indicate at VAT CBC 2017. With a fragment of payments can be found below.

Experts recommend paying attention to the next moment. If a firm / organization needs to be transferred by VAT, but it did not have time to do this on time, then you will have to pay extra money In the form of penalties for delay (according to Article No. 75 of the Tax Code of the Russian Federation). IN this case in payment order It is necessary to indicate the CBK pencils on VAT 2017.

Payments on the penalty must be issued according to the sample below:

The field 104 is filled with the CBC for tricks on VAT. Field 105 of the payments is filled with "AP", if it is made of penalties according to the act, or "AR", if the transfer of the penalty according to executive document. The field 107 is filled with the "0" symbol, the field 108 is the document number for the amount of penalties. The field 109 must contain the date of the document being written.

Finally, it is worth noting that from 01.01.2016. The Bank of Russia decided on the equation of the refinancing rate to the key rate (on the basis of the indication No. 3894-in the Central Bank of the Russian Federation of December 11, 2015). And from 06/14/2016. The size of the key rate is 10.5%.

Budget classification codes are used to struduce profit revenues to the budget. In each code, an affiliation is encrypted, which corresponds to one or another tax species, penalties.

The code of the budget classification is a mandatory props of payment order in the budget. The list and procedure for the use of the CBC penalties on VAT approved by Order No. 65n dated 07/01/2013. "The procedure for applying the budget classification of the Russian Federation."

CBC is an encrypted code that consists of 20 digits. Each group number of this code is a specific medium of relevant information that allow you to determine the administration of payment, "tax" belonging and so on.

Code encoding begins to the left:

1) The first three digits allow you to determine who exactly the taxpayer is reported to this moment Time, that is, who is the payment administrator.

Tax payment administrators:

• Federal Tax Service - CBC 182;
• Federal Customs Service - CBC 153;

2) The following digit of the CBC contain information about the form of revenues:

• Tax payment - digit 1;
• Grateful arrivals - digit 2.

3) The following two figures are indicated by what type of income is reported to the taxpayer:

• Income tax - 01;
• VAT from products sold in Russia - 03;
• VAT from the goods that were imported from other countries - 04;
• Property tax - 06;
• Duty - 08 and so on.

4) The following five digits denote the classification of income that will be paid to the budget for the payment VAT is 01000.

5) The following two digits of the CBC code indicate the budget level:

• Federal budget - 01;
• Budget of the country - 02;
• Local budget - 03.

6) Subsequent four digits define the type of payment:

• Taxes and fees - 1000;
• Accrued penalties - 2100;
• Accrued fines - 3000.

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7) the last three digits of the CBC code determine the view economic activityin respect of which the tax is charged:

• Tax income - 110;
• Executions for social needs - 160.

CBC for payment of penalties and penalties on VAT - Table

Thus, when preparing a payment order to list VAT with legal entities, you must specify the following CBC codes:

The accrual and subsequent payment of penalties is provided in Article 75 of the Tax Code of the Russian Federation, if the taxpayer disastened the tax payment. Calculation of penalties can be carried out independently, with the help of auxiliary service, the penal calculator or wait tax Requirements from FTS.

The accrual of penalties provides for non-payment or incomplete tax payment on the basis of Article 122 of the Tax Code of the Russian Federation.

If the taxpayer incorrectly indicates the CBC code, then articles 78 and 79 of the Tax Code of the Russian Federation provide for the return of the incorrect amount paid or the work of a relatives with other tax payments, but provided that there is an arrears on them.

The procedure for filling out the payment order when paying the Penches on VAT and fines

Filling out the payment order begins with the indication of the status of the payer - the field 101:

• Payer legal entity - 01;
• Payer Physical entrepreneur - 09, followed by an indication of his INN;
• Payment of VAT when importing imported goods – 06;
• Tax agent on VAT - 02.

In the Field, the order of payment is indicated - digit 5.

The field 22 indicates 0. The field 110 "Payment Type" is not filled, since this function performs the CBC code, distribution tax payment.

In the 104 field, the "Recipient" specifies the required CBC code.

In the appointment of payment is indicated taxable periodFor which payment is carried out:

If the CBC code for VAT is erroneously specified

If the money was mistaken for the federal treasury, the taxpayer has the ability to clarify this paymentWhat is provided for in Article 45 of paragraph 7 of the Tax Code of the Russian Federation.

To correct this error, you need to contact the FTS with a statement about the clarification of payment details. Based on this document, the tax inspectorate takes a tax on enrollment as of the day of payment, and not at the date of submission of the application. Thus, the accrual of penalties can be avoided.

If this statement is not allowed to avoid accruals of penalties and fines, because it is believed that the taxpayer did not fulfill its duty before the budget. Please note that it is possible to challenge this solution, but only in court!

Important! There are two types of errors for which penalties and penalties will be accrued: the number of the federal treasury account is incorrectly specified and the recipient's bank is incorrectly specified.

In the event of a failure in the system of work of the taxpayer's bank, you can also avoid accruals of penalties and fines, but for this it is necessary to provide an appropriate application in tax service, on the basis of which a request is made to the Bank's institution for a paper copy of this payment.

So, the CBC code is one of the most important details of the tax payment. For the correct use of the CBC code, you can always clarify it in the "order of application of the budget classification of the Russian Federation" registered under No. 65n dated 07/01/2013.

CBC VAT in 2017 did not change. Total 9 (nine) codes: Three types of payment: tax, penalty or fine; and three by type of operations: the sale of goods on the territory of the Russian Federation, the sale of goods from Belarus and Kazakhstan and the sale of goods where the administrator of the FCS payments.

CBC VAT 2017 for legal entities. Table

Payment orders of the Tax Agent and Taxpayer VAT should be issued separately, despite the fact that in this case the CBC of VAT 2017 coincides for legal entities.

When paying VAT

The tax period on VAT for all firms - a quarter. It means that all VAT payers (including tax agents) regardless of the amount of revenue report on the tax quarterly. The Declaration on VAT is given to the tax inspection no later than the 25th day of the month following the expired quarter.

Firms and entrepreneurs pay VAT equal shares no later than the 25th of each of the three months following the reporting quarter (until 2015, pay VAT to these persons was supposed no later than the 20th of each of the three months following the reporting quarter).

The exception to this rule is the company:

• acquiring work or services from foreign firms that are not tax accounting
  in Russia. They list the tax in the budget simultaneously with the payment of a foreigner;
• applying specialists exempted from VAT pay or performing operations not taxable VAT. When putting a buyer invoice with a dedicated tax amount, these firms must pay it to the budget until the 25th day of the month, the following
  at the reporting quarter (until 2015, the VAT was supposed no later than the 20th day of the month following the reporting quarter);
• importing goods from abroad. The company is obliged to pay VAT at customs
  Before the release of goods for internal consumption.

For example, in the first quarter of 2017 - until April 25, May 25 and June 26 inclusive. If the day of payment falls on the weekend, the payment period is transferred to the nearest working day.

Let us turn to the codes of the budget classification on VAT for legal entities and individual entrepreneurs. When does this tax pay in 2019? What are the CBK on the payment of VAT in 2019, as well as penalties and fines related to it? All answers - in our article.

VAT in 2019 - deadlines, penalties

CBK on VAT 2019 for legal lei and IP need to know to competently fill out VAT bills and avoid penalties tax authorities. As before, it is necessary to calculate the amount of VAT in each quarter. And the payment is made over the next three months evenly. Payment is made no later than the 25th months of the monthly quarters.

For example, VAT for the first quarter of 2019 must be transferred to the budget equal shares no later than April 25, May 25 and June 25, 2019. Similarly, payment for the next quarters of 2019 will also be paid.

In turn, the Tax Declaration on VAT is submitted up to the 25th of the month following the reporting quarter.

Article 75 of the Tax Code of the Russian Federation VAT contains a rule: for delay in payments VAT in 2019, penalties can be accrued. In the event of a non-payment or full non-payment of tax identified following the results of the inspection, the legal entity can be liable in the form of fines (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Administrative Code of the Russian Federation). For the transfer of fines and penalties, there are separate CBCs, they cannot be mixed with the basic payment.

Please note that since October 1, 2017, the rules for calculating the penalty on VAT were changed. These rules are valid in 2019.

Actual CBK on VAT 2019

Let us give the values \u200b\u200bof the main CBC on VAT 2019, operating in relation to legal entities and IP. Administration of VAT in 2019 two services are engaged: tax and customs:

The requisites of FTS lists VAT from domestic shipments and import operations when importing property from the EAEU member countries. The requisites of the FCS lists VAT from import operations when importing property from outside the EAEU. That is why in the first three discharges of the CBC on VAT in 2019, different figures are indicated. Be careful:

• payment administrator - FTS, then the CBC begins with numbers "182";
• payment administrator - FCS, then the CBC begins with numbers "153".

In implementing products and services in Russia in 2019, the CBC on VAT:

• mandatory payment - 182 1 03 01000 01 1000 110;
• penalties - 182 1 03 01000 01 2100 110;
• fine - 182 1 03 01000 01 3000 110.

If goods from the Customs Union member countries are imported, and VAT administration is conducted tax InspectorateThe following KBK is used:

• mandatory payment - 182 1 04 01000 01 1000 110;
• penalties - 182 1 04 01000 01 2100 110;
• fine - 182 1 04 01000 01 3000 110.

When importing goods from other countries, the Federal Customs Service is becoming the payment administrator, the CBC on VAT is applied:

• mandatory payment - 153 1 04 01000 01 1000 110;
• penalties - 153 1 04 01000 01 2100 110;
• penalty - 153 1 04 01000 01 3000 110.

Rules, the features of filling out payment orders for the transfer of value added tax is registered in the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and Annexes 1 and 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

VAT Changes in 2019

VAT refers to one of those types of taxes for which there is no one unified bet. In addition, from January 1, 2019, there have been changes in terms of increase tax rate VAT for specific operations. Federal law 0.08.2018 No. 303-FZ The main VAT rate was increased by 2%, from 18% in previous years to 20% from January 1, 2019.

The reduced rate of 10% for socially significant goods for 2019 has not changed. Also preserved zero rate VAT, which is used in exporting, international transport and other operations listed in paragraph 1 of Art. 164 Tax Code of the Russian Federation.