The recipient field in the payment order. Deciphering the payment order fields. Who signs a payment order

Payment order: All you need to know about him

To make any remittanceYou need to fill a special form for non-cash payments. It is presented in the form of a document with properly completed details. This document is called payment order or payment.

What is a payment order?

Payment order (PP) is a document of the established form to which the owner bank account instructs the bank to hold the right monetary operation From his account on specified details. It is filled with independently by the sender or at his request by the Bank of the Client and can be decorated in two types:

On A4 paper (filled on a computer in a special program, in Word or PDF format).
In electronic form (only in a special program, without taking on paper).

PP are:

Disposable (for the commission of one translation, after which they lose their strength)
Regular (for the commission of systematic payments are executed by the bank after a certain period of time).

What operations can be performed through a payment order?

Translation of money counterparties for work / Goods.
Transfers to budget and non-budgetary funds of different levels.
Payment of loans, replenishment of deposits, etc.
Transfer of money for purposes approved by laws, contracts or treaties.
Completion of regular payments (utilities, Internet, mobile communications, etc.).

What time frame is the execution of the payment order?

The deadlines are registered in the civil code of Russia. If the translation is carried out within the same area or region, then the maximum processing time can reach two days. If we are talking about an interregional payment, then the term can stretch to 3-5 days. In practice, the order is processed at the date of its submission or during the first day.

How many copies of payment orders need to be issued?

The number of PP will be determined by the number of participants in the calculation. One stays in the bank of the sender, the second is the client with a mark about the adoption, the rest go to the bank of recipients and counterparties.

The Bank is obliged to accept PP regardless of whether there is money on the customer's account. If there is not enough money, then the PP is executed later as funds will appear. If an overdraft agreement is concluded, the order is processed immediately.

In cases where funds are not enough, and the bank cannot make a payment, then PP is placed in a special repository of orders unpaid on time.

PP has a period of action - 10 days.

How is the payment order filled?

In PP, you need to fill all the required fields. Packs or corrections are not possible. Mandatory fields are fields with sender and recipient details.

The main fields and features of their fill:

The number is numbered by numbers (maximum 6 characters from 1 to 999999).
The date is set in the form of the number. Movement. Year (Example 01/12/2015).
The type of payment is placed in the form of a special process (example: urgently \u003d code 1).
The amount will be prescribed with a capital letter without a reduction, a penny - numbers (example: fifteen thousand one hundred forty two rubles 21 kopeck).
The amount is set by numbers, rubles from kopecks are separated by the sign "-" (example: 15142-21).
Payer - For Yul, the full name is prescribed, the address of the location (example: Investor LLC // Russia, Zelenograd, ul. Sovetskaya, 15), and FL - full name, place of registration (example: Ivanov Alexander Vladimirovich // Russia, Krasnodar, ul. Lenin 11).
Payer Account No. is the sender's account number, consisting of 20 characters (example: 40802810067100010760).
The payer's bank - indicates the name and location (example: "VTB 24" CJSC, Moscow).
Beach - Identification No. Bank (example: 044525716).
The account number is the categories of the sender bank in the Central Bank of the Russian Federation, consists of 20 characters (example: 30101810100000000716).
The recipient's bank is the name and location of the money recipient (example: OJSC Sberbank Moscow).
The bik of the recipient's bank is prescribed according to the Ticket Directory (example: 044525111).
Sch.№ Bank of the recipient - consists of 20 digits (example: 30101810600000000886).
Recipient - the name of the addressee for the receipt of translation, for Yul - the full name, for FL - FUL
The account number of the recipient - consists of 20 characters.
The type of payment - is affixed with the code (example: PP \u003d 01).
Board boards. - Not filled.
Named. - Not filled.
Overel. - numbers from 1 to 5 (in accordance with the FZ) or not filled (example: 1 - payment for compensation for life / health and alimony, 2 - wages, 3 - Taxes, 4 - any monetary requirements, 5 - other documents in dated).
Code - usually indicated 0.
Fold - not filled.
Purpose payment - prescribed PP with additional information (Example: Payment for the goods in the invoice number 123, VAT is not obl.)
Inn - be sure to fill, 10 digits - for Yul and 12 characters - for FL.
PPC - registration code consists of 9 characters.
MP - Putting the sender.
Signatures - Signature of the sender, as in the signature map or passport.
Bank marks - Printing and mark of the bank employee.

Signature of electronic documents.

As mentioned above, money orders may be provided in electronic form. So that the electronic order had legal forcesimilar to paper applied to it electronic signature. 63-ФЗ it is equal to the personnel.

Electronic PP are formed in Internet banks, when needed, for example, to make any payment, and for the convenience of users they do not need to be signed, print or attributed to the bank for execution.

Payment order is the main document used by organizations in non-cash settlements. Its form and the composition of details are determined by the Regulation of the Bank of Russia "On the Rules for Transfer money"Dated 19.06.2012 № 383-p. It is permissible to draw up an order in electronic form and on paper.

The payment order fields are presented in the figure below.

Consider a detailed order of filling in the fields of payment.

The number and date of the payment order

The number and date of the bills are fields 3 and 4, respectively. The number must be different from zero and contain a maximum of 6 characters. The date in the paper document is given in the format of DD.MM.YYYY, and in the electronic - in the format established by the bank.

Payment type

The field 5 indicates the type of payment: "Urgent", "electronically", "mail", other value in the manner prescribed by the Bank. If this is provided by the bank, the field can remain empty.

In electronic payment, the value is indicated in the form of code established by the Bank.

Payer status

This is a field 101. It is fill in tax payments. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia of 12.11.2013 No. 107n. Basic codes:

01 - Taxpayer (payer fees) - Jurliso;
02 - Tax agent;
08 - Palemale-Jurlso (IP), which pays for insurance premiums and other payments in budget System RF;
09 - Taxpayer (payer fees) - IP;
14 - a taxpayer that produces payments to individuals;
24 - Fisliso payer that pays for insurance premiums and other payments in the fiscal system of the Russian Federation.

Amount of payment

To specify the amount in the payment there are 2 fields:

6 - in it is made by the summary. The field is filled in paper orders. The amount is indicated from the beginning of the row from the capital letter, while the word "ruble" in the appropriate case is not reduced. Kopecks are given by numbers, the word "penny" in the appropriate case is also not reduced. If the amount is expressed in whole rubles, then the penny can not specify.
7 - It indicates the sum of the numbers. In paper payments, rubles are separated from kopecks by the dash "-". If the amount in the whole rubles, then the penny can not specify, in this case the amount of payment and the sign of the equality "\u003d" is given. In electronic order, the amount is placed in the Bank's format.

Information about the payer

For it, the following fields are provided:

8 - It provides a complete or abbreviated name of Jurlitsa, F. I. O. Entrepreneur and its legal status or F. I. O. and the indication of the activity of private persons;
60 - TIN;
102 - CAT.

About the features of filling out a payment document when paying the tax by a third party, read in the articles:

"Approved the rules for filling out payment orders when paying taxes by third parties" ;
"Nuances of payments when paying a third person» .

Bank details of the payer

After specifying the payer, its bank details are given:

account number - field 9;
the name of the bank - field 10 (filled only on behalf of paper);
Beach - field 11;
correspondent bank account - field 12.

Information about the payment recipient

For the payment recipient, you must specify the same information as for the payer, just a little in a different order. First, its bank details are indicated: the name of the bank (in paper payments), the account number, bik and corr. Account (fields 13, 14, 15 and 17).

IMPORTANT! Be careful when specifying the bank! If you make a mistake, tax (fee) can be recognized by unpaid (clause 4 of Art. 45 Tax Code of the Russian Federation). So, the penalty will be accrued.

After bank details Information about the recipient is given: its name, TIN and PPC (fields 16, 61 and 103).

In taxes on taxes and contributions, those organizations that administer them are described as recipients. At the same time, the abbreviated name of the federal treasury body and in brackets are the reduced name of the administrator, for example: "UFK in Moscow (IFTS Russia No. 16 in Moscow)". The name must be put in 160 characters - this length of the props is provided in Appendix 11 to Regulation No. 383-P.

Inn and PPC can be found on the Sites of the Federal Tax Service of Russia and the FSS.

About where to find details for tax paymentsRead.

Type of operation

This is a field 18. Here is the payment order cipher. He was assigned code 01 (Appendix 1 to the position of the Bank of Russia dated 19.06.2012 No. 383-P).

Term and appointment of payment

Fields 19 "Payment term" and 20 "Purpose of payment" are filled only in cases where this is directly provided for by the instructions of the Bank of Russia (Appendix 1 to the Regulation of the Bank of Russia dated 19.06.2012 No. 383-P). In taxes on taxes and contributions they are left empty.

Priority payment

In the field 21 you need to specify the order of payment in accordance with civil law. For independently paid taxes and contributions it is 5.

Read more about filling out payment Priority data Read .

Fields 22 "Code" and 23 "cut field"

This field is intended for unique identifier Payment (UIP). It is affixed only when it is installed by the recipient of the means and is brought to the payer (paragraph 1.1 of the instructions of the Bank of Russia dated July 15, 2013 No. 3025-y). For current tax payments, fees and insurance premiums, the identifier is not established. In this case, the "code" field is 0. It is impossible to leave the field blank - the bank will not take such a payment for execution.

But the backup field 23 in tax orders, on the contrary, do not fill.

Information about payment

In order to transfer money to counterparties, only the purpose of payment is indicated: the account number or contract, for which the VAT is paid (this field 24).

In taxes on taxes and contributions to obligatory Fields 104-110 are filled. At the same time, it is necessary to be guided by the order of the Ministry of Finance of Russia of 12.11.2013 No. 107n. Consider these fields further.

We indicate the CBK

The code budget classification (CBC) In accordance with the order of the Ministry of Finance of Russia of 01.07.2013 No. 65n is provided in the field 104.

In connection with the transfer of insurance premiums (except for trauma payments) under the control of tax authorities, the CBC on contributions was updated. And the different meanings should be applied depending on what period contributions are accrued to the budget after 01.01.2017:

until 2017;
after 2016.

Attention! Since 2019, changes in the CBK are expected. For details, see

We give OKTMO

The OCTMO code is given in the field 105 in accordance with the All-Russian Classifier of the territories of municipalities (approved by order of Rosstandard from 14.06.2013 No. 159-st). He replaced the OKATO code.

This code may consist of 8 or 11 characters:

8-digit indicate when taxes are either fully entering the regional budget, or partially or completely into the budgets of municipalities (urban or rural settlements);
11-digit lead if taxes are distributed among settlements included in municipalities.

The distribution procedure can be obtained from regional regulations or in the IFTS.

OCTMO in the payment order must correspond to OCTMO specified in tax Declaration.

About the nuances of OKTMMO instructions in the payments we told.

Foundation of payment

Taxable period It is indicated for the payment of the current year, as well as in the case of self-detection of the error in the previously represented declaration and voluntary payment of additional tax (collection) for the expired tax period in the absence of a requirement tax author On the payment of taxes (fees). Founding of payment in the field 106 - TP and ZD, respectively.

If the debt is extinguished at the request of the IFNS, in the format "Day. Easternatives" indicates the period of payment established in the request, if the debt on the act of verification (AP) is placed 0.

In case of early paying tax, the 1st upcoming tax period is given, which should be paid.

Fields 108 "Document number" and 109 "Document Date"

Payment Type (field 110)

Currently, this field is not filled. It must be left empty (sub. "G" of paragraph 2 of the annex to the order of the Ministry of Finance of Russia of 30.10.2014 No. 126n, a letter of treasury of Russia from 04/03/2015 No. 07-04-05 / 05-215).

Read more about this in the material. "Question about the 110th field of payment is finally" .

Appointment of payment in tax payments

In the 24 payment field, you can bring any additional information associated with the payment. In payment payments, always indicate a month for which the listing is being transferred. The fact is that in the absence of such a mark, it is possible to test payment not at the expense of current payments, but at the account of repayment of overdue debts, if any.

The filled sample of the payment order fields in 2018-2019 can be viewed on our website.

RESULTS

The algorithm for filling the payment order approved by the Central Bank. Proper design Paymentings - the key to the receipt of funds in the desired office for the necessary personal account. In the event of an indication of incorrect information, the payment will fall into the unexplained, and the tax (contribution) will accrue a penalty.

"Was posted, the requests began to make explanations to the value or filling of individual details (fields) of the payment order. Generalized and expanded answers to separate questions About how to fill out some fields of payment order and are offered to your attention.

In addition, this material is given a brief explanation of the value used in the payment order of the abbreviation of individual details (fields).
The number of details (fields) of the payment order can be viewed in the sample given:

Appendix 3.
to the provision of the Bank of Russia
from June 19, 2012 N 383-P
"On the rules of implementation
translation of money "

Requisents of payment order

When filling out the payment order, it is necessary to remember that the presence of empty fields is not allowed. If it is impossible or impossible to fill the value of a specific details (fields) - you should be installed zero ("0").

So let's consider the rules for filling out individual fields of payment order:

OKud. (Field 2.) - Individual payment order number 401060, this is the OKUD form number OK 011-93, the class "Unified Banking Documentation System".
OKUD is the All-Russian Management Documentation Classifier OK 011-93 (Class "Unified Banking Documentation System").
Each payment document, drawn up on paper (on the forms of documents included in the All-Russian Classifier of Management Documentation) has its own individual number. payment documentwho is assigned to him. So, for example, Ozud documents:
- payment order - 401060
- collection Order - 401071
- payment Requirements - 401061
- paying Order - 0401066

Bik (fields 11, 14) - Bank identification code (identification code of the payer or recipient bank of the beneficiary).
The bik of the bank of the payer or recipient of funds is indicated in accordance with the directory of bank identification codes of participants in the settlements of payments through the settlement network of the Central Bank of the Russian Federation (Bank of Russia) - a reference book of the BIC of Russia.
For example:
- BIC of JSC "Bank of Moscow" -
- BIC OJSC Alfa-Bank -
Maximum amount numbers of this props when filling electronic view payment order - 9

Inn (fields 60, 61)- an identification number The taxpayer of a legal or individual is filled on on the basis of a taxpayer issued by the Taxpayer "Certificate of Tax Accounting". In the payer's payment document, it is indicated: - INN (if any) or KIO (if available).
According to the order of the federal tax Service (FNS of Russia) dated June 29, 2012 N MMB-7-6 / [Email Protected]:
- For a payer / recipient - an individual indicates a 12-bit taxpayer identification number (INN). In the absence of an individual of the Inn in the Inn details of the payer and the recipient, zero ("0") is indicated;
- For a payer / recipient - a legal entity (both Russian and foreign), the taxpayer identification number is indicated by a 10-bit INN.

And in paragraph 4 of Appendix No. 1 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n also confirmed that:

In the absence of a payer - an individual Inn in requisition "Inn" the payer indicates zero - "0"

Inn OJSC Bank of Moscow - 7702000406
Inn OJSC Alfa Bank - 7728168971
Inn Ivanova Ivan Ivanovich - 123456789012
Inn Ivanova Ivan Vasilyevich - 0

Payer status (field 101.) - The payment order indicates a two-digit indicator of the taxpayer status. This indicator can take values \u200b\u200bfrom 01 to 26. In accordance with the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107N (Appendix 5), the existing statuses of taxpayers are shown below:

The code	Taxpayer status (fees payer)
01	Legal entity - taxpayer (fellow fees)
02	Tax agent
03	The organization of the federal postal service, which has been an order of transferring funds for each fee of an individual.
04	Tax authority
05	Territorial bodies Federal Service bailiffs
06	Participant foreign economic activity- entity
07	customs Department
08	The payer is a legal entity (individual entrepreneur) that carries out money in the payment of insurance premiums and other payments in the budget system Russian Federation.
09	Taxpayer (payer fees) - Individual entrepreneur
10	Taxpayer (fellow fees) - Private practice notary
11	Taxpayer (payer fees) - lawyer, founding a lawyer
12	Taxpayer (female fees) - Head of the Peasant (Farmer) economy
13	taxpayer (fellow fees) - other individuals - client of the bank (account owner)
14	Taxpayers who produce payments to individuals
15	Credit institution (branch of the credit institution), payment agent, the organization of the federal postal service, which made a payment order for total With the register for the transfer of funds received from payers - individuals.
16	Foreign Economic Participant - Indical Person
17	Foreign Economic Party - Individual Entrepreneur
18	The payer of customs payments that is not a declarant on which the legislation of the Russian Federation entrusted the obligation to pay customs payments.
19	Organizations and their branches (hereinafter - organizations) who made an order on transferring funds held from the wage (income) of the debtor - an individual in the account of paying off debt on payments to the budget system of the Russian Federation on the basis of executive documentaimed at organizing in the prescribed manner.
20	The credit institution (a branch of the credit institution), the payment agent, who made an order on transferring funds for each fees of an individual.
21	Responsible participant in the consolidated group of taxpayers.
22	Member of the consolidated group of taxpayers.
23	Control bodies for insurance premiums.
24	The payer is an individual carrying out money in the payment of insurance premiums and other payments in the budget system of the Russian Federation
25	Banks - Garants who have made an order on the transfer of funds to the budget system of the Russian Federation when returning the value added tax, excessively received by the taxpayer (credited) in a declarative manner, as well as the payment of excise taxes, calculated on the operations of the implementation of excisable goods outside the territory of the Russian Federation , and excise in alcohol and (or) excisable alcohol-containing products.
26	Founders (participants) of the debtor, property owners of the debtor - unitary enterprise or third parties who have made an order on the transfer of funds to repay the requirements for the debtor on the payment of obligatory payments included in the register of creditors' claims during the procedures applied in bankruptcy.

The status of the payer (field 101) in the payment order is
How to fill in a field 101 "Payer Status" in a payment order? - this is

KPP (field 102,103.) - The code of the reason for registration consists of 9 digits. At the disposal of money transfer, the reason for the reason for registration (CAT) is indicated in accordance with the certificate of registration with the tax authority or notice of registration with the tax authority issued by the tax authorities at the place of accounting of taxpayers.
Consequently, you can find the CAT code in your certificate of registration, which is issued by the organization by the tax authorities during registration. Information about this code is also reflected in registration notifications. vehicle, real Estate and separate divisions.
Note at the disposal about transferring funds to the CAT Values \u200b\u200bas in the Proper "CAT" of the recipient of the means (field 103) and in the details of the payer (field 102), is mandatory.
When making orders to transfer funds to the Budget System of the Russian Federation, the payer indicates:
- Payers of tax, customs payments, insurance premiums and other payments in the Patcher - indicate the value of the PPC payer of payments in the budget system of the Russian Federation, including the participant in foreign economic activity, the tax agent.
- Paters - individuals - indicate zero ("0")
The structure of the CAT code is determined by the order of the Ministry of Education and Science of Russia from 03.03.2004 N BG-3-09 / 178 (as amended by 03.03.2004 No. BG-3-09 / 178), consists of 9 digits divided into 3 parts that have the following Structure:
- The first 4 digits- indicate the code of the division of the Federal Tax Service of Russia, where the organization was registered (Sun Directory);
- Second 2 numbers- indicate the reason for the reason for registration. For russian organizations can take a value from 01 to 50;
- Third 3 digits - show the sequence number of registration in the tax authority.
The reason for the reason for registration is reflected in second 2 digits that take values \u200b\u200bfrom 01 to 50, divided into:
- Russian organizations for whom assigned:
  01 - registration with the tax authority of the Russian organization as a taxpayer at its location;
  02-05, 31, 32 - Registration of the taxpayer - the Russian organization at the location of it separed division Depending on the type of division;
  06-08 - registration of the taxpayer - a Russian organization at the location of the real estate owned by it (with the exception of vehicles) - depending on the type of property;
  10-29 - Registration of the taxpayer - a Russian organization at the location of vehicles belonging to it - depending on the type of vehicles;
  30 - Russian organization - a tax agent not taken into account as a taxpayer;
- Foreign organizations for whom assigned:
  51-99 - in accordance with the peculiarities of the procedure for registration foreign organizations Depending on the types of obtaining income defined in the relevant target materials of the Ministry of the Russian Federation for Taxes and Clauses

KBK (field 104.) - budget classification code. For each type of tax, the budget classification code is specified. A detailed description of the components of the CBC values \u200b\u200bcan be viewed.
Maximum number of field characters 104 (CBC) - 20 discharges (characters).
For example, individual CBC looks:
- 182 1 01 01011 01 1000 110 - the income tax code enrolled in the federal budget;
- 182 1 01 01040 01 1000 110 - the tax code for the profit of organizations from the income received in the form of dividends from Russian organizations by Russian organizations;
- 182 1 02 02030 06 2000 160 - Code of penalties for insurance premiums in the form of a fixed payment, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
- 182 1 16 90030 00 3000 140 - Other revenue code from cash recovery (fines) and other amounts in damages credited to local budgets
For information: - in accordance with the Federal Law of 03.12.2012 No. 218-FZ "On the budget Pension Fund Of the Russian Federation for 2013 and on the planning period of 2014 and 2015 »New codes of the budget classification on insurance premiums for compulsory pension insurance were introduced from January 1, 2013

OKATO code (field 105) - The All-Russian classifier of the objects of administrative and territorial division, according to which the code of the municipality is determined, in the territory of which funds are mobilized from taxes (fees). This code is assigned to every municipal education in Russia (city, district, settlement, etc.). How to find out OKATO codes? Codes can be found in All-Russian classifier Objects of administrative-territorial division OK 019-95 (OKATO), which was approved by the Resolution of the State Standard of Russia of July 31, 1995 No. 413
From January 1, 2014 oKATO codes are replaced by OKTMO codes.. Code OKTMO - all-Russian classifier of the territories of municipalities. OKTMO codes can be found in the "All-Russian classifier of the territories of municipalities" OK 33-2013 (order of Rosstandart dated 14.06.13 No. 159).
According to the Postende of the Ministry of Finance of the Russian Federation of April 25, 2013 N 02-04-05 / 14508 Codes "OCTMO" consists of 11 characters, and the last 3 signs of the codes are identified settlementsincluded in municipalities in the territory of the relevant subject of the Russian Federation.
To fill payment orders, it is necessary to use the table of compliance of OKATO codes of the OKTMO Codes of the Russian Federation.

Foundation of payment (field 106.) - indicates the foundation indicator, which has 2 characters and takes the following values:

TP	payment of this year without a time limit (current payment);
Here	voluntary repayment of debt on expired tax periods;
Bf	current payments of individuals - bank customers (account holders) paid from their bank account;
Tr.	requirement of the tax authority;
PC	repayment of insulated debt in accordance with installment schedule;
FROM	repayment of delayed debt;
RT	repayment of the debt restructured;
Wu.	repayment of delayed debt due to the introduction of external management;
ETC	transmission to the repayment of debt suspended to recovery;
Ap.	repayment of debt on the audit act;
AR	repayment of debt on the executive document

Taxable period (field 107.) - In the details indicate the value of the tax period indicator, which has 10 characters, eight of which have a semantic value, and two are divided signs and filled with a point (".").
The indicator is used to indicate the periodicity of paying a tax payment or a specific date of payment of tax pay, established by the law on taxes and fees.
The frequency of payment may be a monthly, quarterly, semi-annual or annual. The indicator is used to indicate the periodicity of payment of tax (collection) or a specific date of payment of tax (collection) established by law on taxes and fees - "Number. Movement."
Requisites 107 "Tax Performance" consists of the following signs:
1. The first two signs of the tax period are intended to determine the frequency of tax payment (collection) established by the legislation on taxes and fees, which is indicated as follows:
  - Ms - monthly payment;
  - KV - quarterly payment;
  - PL - semi-annual payment;
  - GD - annual payment.
2. In the 4th and 5th signs of the tax period, are affixed:
  - for monthly payments - number of the month of the current reporting year;
  - for quarterly payments - the quarter number;
  - for semi-annual - number of the sixth.
  The number of the month can take values \u200b\u200bfrom 01 to 12, the quarter number - from 01 to 04, the first number is 01 or 02.
  When the tax payment once a year of the 4th and 5th signs of the tax period are filled with zeros.
3. In the 3rd and 6th signs of the tax period, points (".") Are affixed as dividing signs.
4. At 7 - 10 signs of the tax period indicator indicates a year for which the tax is paid.
  When paying a tax payment once a year the 4th and 5th signs of the tax period are filled with zeros ("0").
  If legislation on taxes and fees for annual payment More than one date of payment of tax pay is envisaged and specific tax payments (collection) are established for each period, then these dates are indicated in the tax period.
Samples of completing the details of 107:
- "MS.08.2013" - payment for August 2013;
- "KV.02.2013" - payment for the 2nd quarter of 2013;
- "PLAG.01.2013" - payment for the first half of 2013;
- "GD.00.2013" - payment once a year.
- "09/04/2013" - payment on a specific date
- "0" - if the field 106 indicates the repayment of debt on the act of verification (AI) or repayment on the executive document (AR)
Place with a specific date ("04.09.2013") is indicated in the details of the 107 payment document when paying the following debt:
- delayed, wired,
- restructed debt
- repayment suspended to recover debt
- repayment of debt at the request of the tax authority on the payment of taxes (fees)
- repayment of debt during procedures applied in bankruptcy case
- repayment of investment tax credit
The "Tax Performance" indicator is indicated with a specific date or with a zero value in conjunction with the indicator of the details of "106" ("Tr", "PC", "from", "RT", "PB", "PP", "IN", "AP", "AR").
Document Number (field 108.) - The document number is affixed in the field, and in its absence - it is affixed 0. When filling out the details of "108" signs "No." and "-" not specify.
The document number in requisition 108 is indicated - if the foundation indicator (field 106) matters:
- Tr "- the number of tax authority requirements on the payment of tax (fee);
- "PC" is a decide on installments;
- "From" - the number of deferment decision;
- "RT" - the number of restructuring decisions;
- "PB" - the number of the case or material considered by the Arbitration Court;
- "Pr" - the number of the decision to suspend the recovery;
- "AP" is the number of decisions on bringing to responsibility for the commission of a tax offense or refusal to be liable for tax offense;
- "AR" is the number of the executive document and initiated on the basis of its enforcement proceedings;
- "IN" - the number of the decision on the provision of an investment tax loan;
- "TL" - the number of determination of the arbitral tribunal to satisfy the application for the intention to repay the requirements for the debtor.
The document number in requisition 108 is set 0 (i.e. it is not specified) - if the indicator of the foundation of the payment (field 106) matters:
- "TP" - payment of current payments of the current year;
- "Zd" is a voluntary repayment of debt on expired tax, calculated (reporting) periods in the absence of the requirement of the tax authority on the payment of taxes (fees).
In requisition 108, zero ("0") is indicated and in the event that the order on the transfer of funds in the payment of tax payments of the payer - an individual - the Bank's customer (account holder) is drawn up on the basis of the tax declaration (calculation).
From March 31, 2014, in a payment order for the transfer of payments to the budget system, as well as for state and municipal services, the identifier of the information about the physical person (IP) should be indicated.
To separate the two-digit value of the type of information of the individual information about the physical face and the identifier of the physical face information, the sign ";" is used.
For example: " 01; 0201251245 »

Date of document (field 109.) - The date of the document is the foundation of the tax / collection. For example, a taxpayer signature date in the tax return (calculation), the date of the audit report, the date of the delay decisions, etc.

Type of payment (field 110.) - from January 1, 2014. Type of payment ( field 110.) - has 2 characters or 0, takes the following values:
- PE - Payment of pencils;
- PC - payment of interest;
- 0 - other cases.

Until 2014, the "Type of Payment" also had 2 signs, but took the following values:

On the site you can also view the following information associated with payment orders.

In 2017, changes in the design and preparation of payment documents were introduced to transfer taxes and insurance premiums. Below are the rules for filling out the fields of a new payment order - bills - to transfer taxes PPFL, UNVD, USN and insurance premiums in the FTS of the Russian Federation and the FSS - Socration. As well as the use of CCT in non-cash calculations.

New payment order - payment in 2019

When paying taxes and insurance premiums to the budget, use typial blanks of payment orders. The form and field of the payment order, the numbers and names of its fields are given in Appendix 3 to the Regulation approved by the Bank of Russia of June 19, 2012 No. 383-p.

What does the estimate of the estimates need to be filled in the payment? Rules for filling out new payment orders in 2019 when transferring tax payments to the budget approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n . These rules apply to all who lists payments to the budget system of the Russian Federation:

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

Kassa needed with all non-cash calculations

Changed the requirement at which methods of calculations it is necessary to apply the CCT. The law appeared the concept of "cashless settlement procedures". Before the amendments, it was necessary to apply the CCT only in cash payments and cashless payment using electronic payments (ESP). The definition of ESP is in the law of 27.06.2011 No. 161-FZ "On National payment system" This, for example:

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

CCC with cashless calculations: what has changed

It was

The CCP is used when receiving or paying funds using cash and (or) electronic means of payment for sold goods performed, the work performed, the services provided ...

Became

The CCP is used when receiving (receiving) and pay cash in cash and (or) in cashless procedure for goods, work, services ...

From July 3, 2018, the law requires the use of the CCP in any way of cashless payment. For example, when paying for a receipt or payment order through a bank. But additionally, the checks will be published only from July 1, 2019. Non-cash payments other than electronic funds, freed from the CCT until July 1, 2019 (clause 4 of Art. 4 of the Law of 03.07.2018 No. 192-FZ).

Answers to frequent questions

Do I need to use the CCC now with non-cash calculations with individuals?

Yes need. From July 1, 2018, it is necessary to apply CCT, but only when calculating using electronic means of payment. For example, when paying through electronic wallets and online bank. According to new methods of non-cash payment, there is a delay before July 1, 2019. That is, when paying for receipts and payment orders, throughout the operator in the CCC Bank, it will be necessary to be applied only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of 22.05.2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of 03.07.2018 No. 192-FZ.

Is it necessary to use a CCT with cashless calculations with organizations and IP?

No, with non-cash calculations with organizations and IP, it is not necessary to use CCC in principle. Exception - Calculations with presentation electronic means Payment. For example, when calculating the card. If the calculations pass through the client-bank system, then the CCT is not required. it cashless payment Without presenting an electronic payment tool. This is stated in the law of 05/22/2003 No. 54-FZ.

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Since June 2018, new rules of non-cash settlements

These changes concern all organizations and entrepreneurs.

From June 1, 2018, change the rules of non-cash settlements (the law of July 26, 2017 No. 212-ФЗ). Previously, the bank could ask the client to clarify the payment. The bank rejected the payment only if the client did not answer. Now, after the bank adopted a payment order, he must:

make sure the payer has the right to dispose of money;
check if the payment is responsible for the established requirements;
find out whether money is enough on the payment account;
run other banking instructions procedures.

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

New rules for filling out payment orders for personal inciping NDFL from August 1, 2016
In field 110 When transferring taxes since 2015, it will not be necessary to fill in the field "110" indicate in it the type of payment (penalties, interest, fine, debt). Type of payment of tax authorities and funds can be identified by the CBC.
Payment amount in words field 6 It is indicated only in payments on paper, in the electronic version, the amount is not affected by the sum.
In field 21 "" You need to write a digit 5 , and before 3.
Note: Changes are made in. The bank should not refuse to accept a paper payment order if it is incorrectly filled with the requisition of the "Trement". If your serving bank refused to fulfill the payment for this reason, this can be reported to the Central Bank. (Letter from the Ministry of Finance from 04.10.2017 No. 05-09-06 / 64623)
In field 22 Requisite " The code"Cash transfer orders are indicated by a unique accrual identifier. WIN.
Writing instead of Win value 0 if the payment you list yourself, and not on demand.
The requirement to fill the requisite "Code" applies to orders on the transfer of funds, the forms of which are established by the Regulation of the Bank of Russia No. 383-p.
Note: Clarified what the Uin value to put the code to the details in the payment order field 22.

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Payment of taxes for third parties: how to fill out the payment
Since November 30, 2016, the possibility of transfer to the tax budget for another person (both legal and physical) appeared. FTS told.
Legal entities can list taxes from their account for other organizations, and managers have the right to repay tax obligations Companies at the expense of their funds. This is true for fees, penalties, penalties, insurance premiums and applies to payers of fees, tax agents and a responsible participant in the consolidated taxpayer group.
Note: FTS of Russia in a letter from 01/25/18 No. ZN-3-22 / [Email Protected] He told how in such cases it is necessary to fill the fields "Inn", "checkpoint" and "payer" of payment documents.
In filling out the field of payment 24 « Purpose of payment"Points additional Informationassociated with the transfer of funds to the budget and extrabudgetary funds.
For example, when paying insurance premiums in this field, you can specify a short name extrabudgetary fund (FSS, FFOMS or FFR) and organization registration number.
If tax lists, specify the name of the tax and for which period it is paid. For example: "Payment of VAT for the first quarter of 2017", "Payment of income tax for the first quarter of 2017."
At the same time, the total number of signs in the "Purpose of Payment" field should not exceed 210 characters (Appendix 11 to the Regulation approved by the Bank of Russia of June 19, 2012 No. 383-P).
For your information
When transferring insurance premiums for current periods in the "Purpose of payment" field, be sure to specify a month for which contributions are paid. Otherwise, if the organization has overdue debts, the tax will send the funds received for the repayment of this arrears.
If the payment order for the transfer of insurance premiums does not allow to determine the purpose of payment and the period for which payment is made, then, first of all, the fund credits are credited to the repayment of debt formed earlier. And only after that the remaining part of the amount will be counted at the expense of current payments.

Individual entrepreneurs (IP) When filling out the payments, new payment orders 2019 should also indicate the address of their registration or place of residence, enclosed in "//" symbols.
In field 8 The Entrepreneur's payments fill in the name, name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or address at the place of stay (if there is no place of residence). Before and after information about the address, you must put a sign "//".
Example: Petrov Ivan Petrovich (IP) //G.Moskva, Petrovka 38, Cab.35 //
Put the gearbox and an octo of that separate division, for whose employees Company lists the NDFL
Letter of the Federal Treasury Time from 01.01.2014 to 03/31/2014 appointed by the transition period, during which the Uin can indicate, but not necessarily. From April 1, 2014, the procedure for specifying identifiers will be required.
Number of characters in fields 8 and 16: "Payer" and "Recipient" should not be more than 160.
Note: See the letter of the FIU No.Ad-03-26 / 19355 of 05.12.13
Rules Registration of all other payments, except taxes, contributions and payment of municipal and public services, remain the same.
The taxpayer, who learned that because of the error made in the payment order, the tax is not reflected on the personal account, must make certain actions. Read the topic about them. "
Note: Opened section C for organizations and IP for all taxes and fees. Come at any time. Download completed examples of 2019 payments.

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Details to fill payments on the payment of taxes and contributions will change in 26 regions
From February 4, 2019, it is necessary to be more attentive when filling out payments to pay taxes, contributions, fines and other payments. The Federal Tax Service of Russia reported that the control number of the Federal Treasury will change in a number of regions. The table of compliance of the former and new bank accounts is shown in the letter of FTS of 28.12.18 No. KC-4-8 / [Email Protected].
New NFC numbers will need to be indicated in the payments since February 4. At the same time, the Central Bank set the "transitional" period. So, when completing payments, two bank accounts (old and new) were functioning until April 29, 2019. After this date, payers will need only new details (a letter of the Federal Treasury of December 13, 18 No. 05-04-09 / 27053).
Additional links on the topic
Examples of payment of payments to the tax
The rules for filling out payment orders when transferring payments to the budget approved by the Order of the Ministry of Finance of Russia dated 12-11-2013 No. 107n. They apply to all who lists payments: tax payers, fees and insurance premiums.

The rules for specifying information in details 104 - 110, "Code" and "Purpose of payment" in drawing up orders to transfer funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.

The rules for the indication of information identifying a person or body, who has been making a disposal to transfer funds to pay payments to the budget system of the Russian Federation. Code in the 101 payment field.

the taxpayer, who learned that because of the error made in the payment order, the tax was not reflected on the personal account, should take the following actions ...

How to fill out a payment order for money transfer, and even at the same time not allow mistakes? We will begin with the fact that the filling of a payment order is carried out on the basis of the requirements set forth in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for carrying out the transfer of funds." Based on this situation and, taking into account the remaining requirements of other provisions of the Bank of Russia and Federal laws by banking activities, everyone Russian bank It is obliged to have its intrabank provisions and instructions, which must provide in detail the entire work carried out by the Bank and the requirements for the completion of payment documents on issuing money transfers.

Since 2012, the filling of payment documents and the procedure for carrying out the transfer of funds, as for legal entities and individual entrepreneursAnd for individuals is carried out on the basis of uniform rules and installations set forth in the Regulation of the Central Bank of the Russian Federation of 19.06.2012 N 383-P.

In accordance with the provision of the Central Bank of N 383-P, cash transfers, both in bank accounts, and without opening bank accounts is carried out by banks only on the basis of the approved standard forms of non-cash settlements, and only on the basis of customer orders. The following forms of customer orders are applied:

money orders;
collection orders;
letters of credit;
checks;
payment requirements (transfer of funds at the request of the recipient of funds);
transfers of electronic money.

Of all these forms, payment orders are most popular with customers, so they will be discussed about them.

The order of the client to transfer funds, in the form of a payment order, is drawn up:

By the client (payer) on its own.

Bank of the client (payer) - on behalf of the client or with his consent.

Resolving banks to fulfill the function of the order, the Bank of Russia has significantly simplified for customers - individuals a task for transferring funds. However, this does not removes responsibility from the client for the completeness and accuracy of filling the payment order information, and therefore, before signing a payment order compiled by the Bank, the accuracy of filling the details of the payment document must be checked.

So, by order of the payer, the payer's bank can now compile orders (instructions) for the client and carry out one-time and (or) periodic transfer of funds as bank account Payer and without opening a bank account payer (p. 1.15 N 383-P).

If the payment order is compiled by the client, then the claims of banks on incomplete or incorrect filling of such details as follows as follows: - the calculation of the payment; purpose of payment; Information about VAT ...

Detament of payment order

Payment order details are mandatory data, the number and importance of which is established by the provisions of the Bank of Russia and is complemented by the regulatory acts of the Ministry of Finance of the Russian Federation, and the unresolved absence of part of the details in the payment document will entail the impossibility of executing a customer's order to transfer funds by the Bank.

Each props of a payment order has its own number, all details of the payment order are numbered in Appendix 3 to the position N 383-P, and are located in the base document form (fields) of the base document. Details of payment orders on electronic translations Restricted by the maximum number of characters that can be viewed in Appendix 11 to the position N 383-P.

In order for the payment to fall on purpose, the payment order must be filled without errors, for which the Bank's customer needs to know the rules for filling the payment order and naturally have all the requisites necessary for this.

Form of payment order - Blank, size, field numbers

Beach, this is the identification of banks - participants in calculations in Russia through codes assigned to banks.

For example:

\u003e BIC OJSC Sberbank of Russia -

Payer's bank account number.

The number of the correspondent account of the credit organization, the correspondent subaccount of the branch of the credit institution, opened in the division of the Bank of Russia, is indicated. The value of the props is not indicated if the payer is a client who is not a credit institution, a branch of a credit institution, is served in the division of the Bank of Russia, or the division of the Bank of Russia

The patent bank account number consists of 20 characters.

The correspondent account number is affixed in the field (subaccount), open bank (branch of the bank) in the establishment of the Bank of Russia.

For example, the Corsche Bank of Moscow OJSC in the Opera of the Moscow GTU Bank of Russia:

- 30101 810 500 000 000 219

Recipient Bank account number.

The number of the correspondent account of the credit organization, the correspondent subaccount of the branch of the credit institution, opened in the division of the Bank of Russia, is indicated.

The value of the props is not indicated if the recipient is a client who is not a credit institution, a branch of a credit institution, is serviced in the division of the Bank of Russia, or the division of the Bank of Russia, as well as when transferring funds to a credit institution, a branch of a credit institution by the Bank of Russia to issue a cash bank funds branch of a credit institution that does not have a correspondent subaccount.

The recipient's bank account number consists of 20 characters. The correspondent account number (subaccount), an open bank (branch of the bank) in the Bank of Russia, is affixed.

For example:

30101810700000000718 - Correspondent account of OJSC KB "East" in GRCTS, Blagoveshchensk.

30101810600000000886 - Correspondent account of the Far Eastern branch of OJSC KB "East" in GRCC GU Central Bank of the Russian Federation in the Khabarovsk Territory.

For legal entities:

full or abbreviated name

For individuals:

FULL NAME.

For individual entrepreneurs:

FULL NAME. and legal status

For individuals involved in the procedure established by the legislation of the Russian Federation private practice:

FULL NAME. and indication of activity

In some cases, this field is additionally indicated:

Customer account number,
- Name and location (abbreviated) bank.

Moreover: In the details it may be indicated in accordance with the legislation or the contract, additional information that provides the ability to establish information about the recipient of funds, and the symbol "//" is used for their allocation.

FULL NAME. The payer, an individual or IP is indicated in the nominative case.

Examples of filling:

Financial and Treasury Management of Yuvao

Ivanov Ivan Ivanovich IP

Recipient account number.

Indicates the account number of the recipient of funds in the bank formed in accordance with the rules of reference accounting In the Bank of Russia or the rules of accounting in credit organizationslocated on the territory of the Russian Federation.

The recipient's account number consists of 20 characters and is assigned at the moment of registration of the account. It can start with the following numbers - 405, 406, 407, 408 ...

For example, the score (conditional):

40702810300450000051

The account number may not be affixed if:

The recipient is a credit organization in which the payer's account is open,

Transferring funds legal entity From its bank account in favor of several individuals who are clients of one bank ( wage, social payments and other payments provided for by the legislation of the Russian Federation).

Type of operation.

In accordance with the Rules of Accounting in the Bank of Russia or the Rules for accounting in credit institutions located on the territory of the Russian Federation, the following ciphers are indicated:
\u003e payment orders - 01,
\u003e collection order - 06,
\u003e Payment Requirements - 02
\u003e Payment Orders - 16

In payment orders, the cipher is always indicated - 01 which is affixed on the basis of "List conventions (ciphers) of documents conducted on bank accounts "of Appendix No. 1 of the Rules for conducting accounting in credit institutions located in the territory of the Russian Federation.

The value of the props will be indicated from 03/31/2014, but not yet indicated.

In accordance with the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 N 107N in the details of 22 "code" - should be indicated Win (unique accrual identifier).

Rule on filling Uin will begin to act from March 31, 2014 The structure of a unique charge identifier (WIN) should consist of 20 discharges, and the structure of a single individual identifier, in case of its formation on the basis of the details of a document certifying the identity of a citizen, should have 25 discharges.

Prior to this date, the Win must be included in the details of the "Purpose of payment". At the same time, to highlight the Uin identifier after it should be
symbols are indicated "///".

For example: Win12345678901234567890 ///
Requisites is filled in drawing up orders for money transfer in paying taxes, fees and other payments in the budget system of the Russian Federation.

If it is impossible to specify the specific value of the "Code" indicator at the disposal of money transfer indicates zero ("0").

The payment order indicates the purpose of payment, the name of goods, works, services, numbers and dates of contracts, commodity documentsIt may also indicate other necessary information, including in accordance with the legislation, including value added tax.

In a payment order for a total amount with the registry, a reference to the registry is made and the total number of orders included in the registry, and before and after the word "registry" indicates the character "//".

In the payment order for a total amount drawn up on the basis of orders of payers - individuals, referenced to the registry (application) and the total number of orders included in the registry (application), and before and after the word "Registry", "application" indicates the symbol "//"

There are no hard requirements for filling this field, but from 01/01/2014 and until March 31, 2014, the Win is needed to include Uin. (see field 22)

Examples:

Preliminary payment for transport services on account No. 20 of 15.02.2014. including VAT (18%) 5330,15

Win12345678901234567890 /// For the CMR made under Agreement No. 351 of 01.02.2014 and the act of acceptance of 12.02.2014. Including VAT - 15995.50 - is so filled from January 1 to March 31, 2014.

Win0 /// for the implemented CMR under Agreement No. 351 of 01.02.2014 and the act of acceptance of 12.02.2014. Including VAT - 15995.50 - can be filled from January 1 to March 31, 2014.

NDFL with salaries of workers in January 2014

With currency transactions in the currency of the Russian Federation - before the text of the payment field "Purpose of payment" indicates the information:

view code currency operation In accordance with Appendix No. 2 to the instructions of the Bank of Russia No. 117-and dated 15.06.2004;

transaction Passport Number, If this is set by the instructions.

This information lies in curly brackets, inside which indents (gaps) are not allowed, and have the following form: Example on the currency transaction:

(VO13010PS04060001 / 0001/0000/1/0) by account 50 dated 01.02.04, the purchase of air conditioners VAT 1014.01 Course 35.40.

SC. 50 dated 01.02.04 G. Acquisition of air conditioners VAT 1014.01 Course 35.40

For more information, you can see.

* The maximum number of characters in details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 is indicated without separators.

When preparing the material used regulations: - Civil Code RF (Articles 855, 863-866); The position of the Bank of Russia of June 19, 2012 N 383-P; Position of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P; Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and others.