Sample payment supplier. Payment order. Step-by-step instructions for filling. An example of completing the payment order to list the personal income tax with the salaries of employees in the FTS

Payment order is necessary document For non-cash payments between legal entities and individuals through banks or other financial institutions.

A sample fill in the FIU, FSS and other funds will help correctly fill out this document. The Bank of Russia has a payment order blank.

Payment order 2016 its sample download.

Payment orders 2016 may exist as in in electronic format (System Client-Bank or Internet Bank) and on paper carriers. Filling on the payment order fields is carried out on the basis of the requirements set forth in the Regulation of the Bank of Russia of June 19, 2012 N 383-P "On the Rules for Transfer money".

Taxes on taxes and other transfers to the Russian budget have a number of their own features. Only in them it is necessary to fill in the fields 101, 104-110. The payment order form must contain information about the name of the document and the shape code, its number and the date of the preparation, as well as the form of payment. In addition, the form of the document provides for the indication of the basic details of the payer (account number and the INN) and its banking institution (BIC - bank identification code, the number of the corschet, subaccount), as well as the main details of the recipient of payment and the serving recipient of the bank.

Payment order in the PFR Filling Sample 2016

Reporting in the FIU in 2016 for surrenders under the new rules. Accordingly, the FIU payment orders in 2016 also need to fill in a new way. Below is a sample of filling out a payment order for payment of contributions to the FIU.

We draw attention to the fact that if contributions are made independently, then in the "Code" field you always need to be stapped 0 (zero). This field should not be empty, since bank programs are configured in such a way that the payment will not be carried out if this props is not full.

If the organization pays contributions or fines (penalties) on contributions based on the requirement, then the "Code" field indicates unique identificator Accruals (UIN). Win is assigned to the Foundation and is indicated in the requirement of payment of contributions (fines, penalties). When transferring money on demanding funds, it is necessary to reflect the unique code that is indicated by the Fund's employees in its requirement. For example, Win98765432101234567890 ///. If the identifier is absent - it is necessary to put "zero" as in the case of a voluntary payment.

Sample payment order for individual entrepreneurs without workers (for themselves), lawyers, notaries:

Sample payment order for employers - organizations and IP:

Payer status in payment order

The payer's status in the payment order in 2016 is recorded in the "101" field. The status of the payer can take the following values:

01 - If the payer is a legal entity

02 - Taxpayer - Tax Agent

06 - Tax Payer - Foreign Economic Participant

08 - Organization - payer of insurance premiums and other payments to the budget of the Russian Federation (except payments administered by the tax authorities)

09 - Taxpayer or Payer fees - Individual entrepreneur

10 - Taxpayer or Payer Fees - Private Notary

11 - Taxpayer or Payer Fees - Lawyer, established a lawyer

12 - Payer - head of the peasant (farmer) economy

13 - Tax payer or fees - other individual - bank client (account owner)

14 - taxpayers who produce payments to individuals (PP. 1 of paragraph 1 of Art. 235 Tax Code Russian Federation)

Starting January 1, 2014, when listing any insurance premiums in the 101 field specify status 08

Tax period in the 2016 payment order

The tax period in the payment order is indicated in the field "107". The code tax period can take the following values:

First and second signs

• MS - monthly payments;
• KV - quarterly payments;
• PL - semi-annual payments;
• GD - annual payments.

In the fourth and fifth signs are affixed: for monthly payments - number of the month (from 01 to 12); For the performance of quarterly payments - the quarter number (from 01 to 04); For semi-annual payments - the half of the year (01 or 02).

From the seventh to the tenth mark should be specified a year for which the tax is paid.

Examples: "ms.02.2016" - a monthly payment for February 2016; "Sq.01.2016" - payment for the first quarter of 2016; "P22.2014" - payment for the second half of 2014; "GD.00.2014" - annual payment for 2014; "03/01/2016" - if the legislation establishes specific timing of tax or fees.

Payment order: Blank download

Payment order blank download

The blank of the payment order on paper is listed in Appendix 2 to the position of the Bank of Russia of June 19, 2012 NO 383-P and there is also a typical template (Form 0401060), which looks like this:

Appendix 2.
to the provision of the Bank of Russia
"On the rules for the translation of funds"
from June 19, 2012 N 383-P

Filling a payment order

Filling the payment order should be carried out in full compliance with the requirements of the Bank of Russia of June 19, 2012 N 383-P "On the rules for the transfer of funds for money" and Appendix 1, 2 and 3 to this provision. Along with this, filling out payment orders to transfer payments to the budget and extrabudgetary funds should still take into account the orders of the Ministry of Finance. Thus, from January 2014, the Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n "On approval of the rules for the indication of information in details of the transfer of funds to pay payments in budget System Russian Federation".

It is necessary to draw attention to the fact that empty fields of details are not allowed. If the specific field is not possible or optional, then zero is affixed.

Changes in payment orders

The Federal Treasury was given to clarifying new requirements for the indication of information in a payment order to transfer payments.

Order of the Ministry of Finance of Russia dated 12.11.13 No. 107n new rules for the indication of information in payment orders entered into force on January 1, 2014.

All organizations should fill in payment orders to pay insurance fees and taxes. One of the innovations is that instead of an OKATO code in payment orders, it is necessary to put the code from All-Russian Classifier Territories of municipalities (abbreviated: OCTMO).

OCTMO in payment orders from January 1, 2016 is indicated in the field 105 "Purpose of payment"

In December 2013, the Ministry of Finance presents the table of compliance of OKATO codes of OKTMO codes of municipalities, as well as those included in their composition settlements and inter-aided territories. Fully with the text of the document can be found on the website of the Ministry.

Based on materials: www.yourbuhg.ru

At the stage modern Development Commodity relations in the Russian Federation The leading positions on the right occupy money orders (in the process of carrying out non-cash financial calculations, different translations etc).

Definition

Under the definition of "Payment Order" means a document by which the owner of the current account provides an order to a financial institution to implement remittance On another granted account.

Thanks to this option, you can settle calculations for any products or the services received, pay advances, return borrowed funds, Pay for government payments and other diverse contributions. Speaking simple words, you can fully provide any legal version of the financial capital movement..

The considered document B. obligatory It should be formed in a clear accordance with the procedure developed by the Ministry of Finance, due to the fact that the payment order is subject to automatic processing. And it does not matter, in the paper version, a payment order was provided or was sent via the Internet.

It must be remembered by one important nuance: blank refers to the category of "complex". Its development was engaged in the Central Bank of the Russian Federation, and was approved by federal legislation. For this reason, we can talk about the need to fully eliminate various errors, typos and corrections, since the price of a similar case can be very high. This is especially true if it comes to tax payments.

Future details of payments and all necessary information Regarding it is displayed in the specifically provided places of form. Most of the information must be displayed in encoded form.

And it is worth paying attention to the fact that the code is united for all without exception of the participants in the process, namely:

• for the payer himself;
• directly for the financial institution (regardless of which the region is located in the region);
• for the recipient of financial transfer.

This provides a unique opportunity in automatic mode to take into account payment orders for electronic type of document management.

Regulations

All questions regarding the procedure for the formation of a payment order are indicated in such regulatory acts, as:

• Applications №1-3 to Regulation No. 323-P, approved Central Bank The Russian Federation in June 2012.

Despite the fact that this list is not exhaustive, it contains all the necessary regulationsThanks to which you can unmistakably draw up the document under consideration.

Filling

On the specified sample of the document under consideration, each cell has a conditional number, it is possible to facilitate its reading and clarify information on its formation.

In mandatory, you should make sure whether the actual form of the assigned instruction is applied, which was updated back in 2012. New form assignments was approved by Appendix 2 to the Regulation Central Bank Of the Russian Federation from June 2012.

It will be enough to verify the number that is displayed in the upper right part of the document. Moreover, it doesn't matter to whom it is precisely the funds that will be translated through the document under consideration, the numbers will be identical - 0401060 (is valid today).

Let's proceed to formation of field payment order fields.

In the process of forming the payment order under consideration, it is necessary to repel from the specified requirements.

What nuances should remember

Often the document under consideration should be formed in 4 copies, and:

• first should be applied when writing in the financial institution of a direct payer and after entering bank daily documentation;
• second The copy is necessary for the direct transfer of funds to the recipient's account in its financial institution, to be stored in the daily documentation of the recipient's banking institution;
• the third The instance must fully confirm the banking wiring together with the discharge from the direct account of the recipient (in its financial institution);
• last, fourth An instance, with mandatory printing, should be returned to the direct payer as confirming the adoption of translation to further execution.

It is worth paying attention to the fact that the financial institution can take a payment order even if there is not enough funds at the payer's current account. However, the very fact of execution will be after the account replenishment.

If the payer appealed to the banking institution for obtaining information on how the instruction is on the execution, then a detailed response must be given. within 1 calendar day.

Based on the foregoing, it is safe to say that, despite the complexity of the formation of the document under consideration, it is enough to adhere to all the nuances, and then there should be no problems.

Judging by the reviews of those who have already come across this document, it is difficult only when it is first, with repeated formation, everything is simple.

Filling out the payment order in the 1C simplified program is presented below.

The written order of the payer's organization to the Bank serving its current account, about the transfer of a certain amount from its own current account to the recipient's account is called a payment order (payment).

The provision of the Bank of Russia dated October 3, 2002 No. 2-P "On non-cash settlements in the Russian Federation" for the document is established unified form For the number 0401060. The instructions of the Bank of Russia dated March 3, 2003 No. 1256-y, this provision made amendment, therefore, from June 1, 2003, the form and procedure for filling out a payment order blank changed somewhat.

The duration of the document is 10 days, while the day of its extract is not taken into account. So, if the commission is dated June 2, 2009, then it is valid until June 12, 2009

The payment order is discharged, as a rule, on a typewriter or using computer equipment in several copies.

The number of bills of payments that must be submitted to the bank depends on how payment is carried out. If the payment is carried out through email, then there are two copies of the payment. In other cases, four copies are presented (one copy for the payer, the payer, the recipient and the recipient bank). If the payment is made in favor of an organization that has a settlement account in the same bank, then there are enough three copies (payer, recipient I serving bank). In some cases, when the payment scheme is complicated, may have to be submitted to the bank five or more instances.

Filling out a payment order

The form is filled and drawn up in accordance with the requirements, established position Bank of Russia dated October 3, 2002 No. 2-P "On non-cash settlements in the Russian Federation" in the editors of the instructions of the Central Bank of the Russian Federation of January 22, 2008 No. 1964-y.

Consider only some features of filling out a payment document.

The field 101, located in the upper right corner of the form, and the fields 104 - 110, located in front of the "purpose of payment", are filled only in the case of transfer of taxes, fees and other mandatory payments to the budget of the Russian Federation.

In the field 24 "Purpose of payment", in addition to the content of the operation, carried out by the payment order, the VAT is necessarily indicated in total amount Payment. If there is a calculation of non-universal operations or goods (work, services), non-taxable VAT, then indicate "without VAT".

The first copy of the payment is signed by the head of the enterprise and chief Accountant (or other persons with the right of the first and second signature). Signatures are put in the field 44 "Signatures" one above the second, not nearby. Signatures on the calculated documents are affixed with a handle with pasta or ink in black, blue or purple. Deciphering signatures in the payment order is not given.

After that, this copy of the payment is assigned to the organization of the organization in the 43 "MP field." Printing should be strictly strictly in a designated place and not to fall on text or signatures. In some banks may require printing and signatures not only on the first instance (for example, on the first and second or on the first and third). Such requirements are based solely on the internal rules of the serving bank or its partners in direct interbank settlements.

All instances of completed and signed payment orders are submitted to the bank.

When granting payment orders to the Bank should be borne in mind that they will be executed "Day per day" they will only if submitted to the bank until the end operating day. Until that time when the Bank closes its payments of the current day and transmits documents for their payment from its correspondent account. All documents taken by the Bank after this time will actually be executed only the next day.

Enterprises should keep records of payment orders in a special registration journal, the form of which can be developed. You can divide one journal into two parts to account for your own payments and third-party earnings, and you can immediately lead two journals.

It was not yet yet dealt with that filling out a payment order in 2017, the sample of which we cite in this material, has a number of features in connection with numerous changes in legislation since 2017. Consider them in detail.

What to be guided

Currently, a sample of the payment order in 2017 was fixed by the Regulation of the Central Bank of Russia of June 19, 2012 No. 383-p. This form has an index of 0401060.

The basic rules for completing the payment order in 2017 are outlined:

1. In the position of the Central Bank of June 19, 2012 No. 383-p.
2. Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n.

And the second of these regulatory documents Order of the Ministry of Finance dated April 05, 2017 No. 58n was changed and supplemented. Thus, with respect to the filling in the payment order from April 25, 2017, there are new rules and requirements.

Immediately we note that the filling of the payment order fields in 2017 varies depending on:

• who makes the payment - the obligated person or the 3rd person on him;
• what payment should be carried out - tax, insurance premium, fee;
• there is a voluntary payment or the IFX has already received a requirement for transferring a payment specified in it.

What's new

The changes mentioned in the rules of payment of payment orders in 2017 touched upon 2 quite serious issues. Namely:

1. With this date, a controversial issue was solved with filling in the field 101 "Payer Status".
2. It is now officially enshrined exactly how to fill out bills on the transfer of taxes or insurance premiums by third parties.

The new provisions of the 107N instruction on the filing of payment orders in 2017 revised the list of codes of the payer status for the field 101. So, in the case of transferring insurance premiums on the details of IFTS, it is necessary to specify the code:

• 01 - when contributions for employees lists Jurlso;
• 09 - If contributions makes a merchant (both for your staff and yourself).

Also, changes in the rules for filling out payment orders since 2017 touched Code 08. From April 25, he speaks of a listing of non-tax payments, which supervises the IFSN (it was previously proposed that it will be used on trauma contributions).

Note that new order Filling out payment orders in 2017 left a consistent situation when the organization / IP lists taxes as tax agent. Including NDFL for employees. In the Field 101 "Payer Status" still indicate the code 02.

Another new in filling in payment orders in 2017 is that insurance premiums can be transferred for third parties. With regard to taxes, such an opportunity appeared from November 30, 2016.

Here, as it should be acting third parties when filling out the payment order in 2017:

Practice shows that a large number of questions raises filling of fields 101 and 110 of the payment order. In 2017, the field 110 "Payment Type" also comprehended a change that simplifies the filling of the mold of the ward. Thus, taxes and fees are allowed not to fill it at all. The fact is that from now on, the tax authorities and funds determine the type of payment on the CBC in the payment.

At the request of the IFS.

Its features is the order of filling out the payment order at the request of the IFNS. In 2017:

Also, the rules for filling out the payment order in 2017 say: if the transfer of taxes, fees, insurance premiums occurs at the request of the controlling departments, the value of the UIP (field 22 - UNIC. The payment identifier) \u200b\u200bmust be indicated directly in the demand exhibited by the payer.

Otherwise, the filling of tax fields in the payment order since 2017 did not undergo serious changes.

Insurance premiums IP

In the situation of the payment order of the PP on insurance premiums since 2017, these deductions are overseen Tax Service Russia. Therefore:

• recipient of payments - tax inspectorates;
• in the field 101 - code 09.

In the field 104, when filling out the payment order in 2017, one of the following CBCs should be stailed:

• 182 1 02 02140 06 1110 160 - Fixed pension contributions from the minimum wage, additional payment for such contributions;
• 182 1 02 02103 08 1013 160 - Entrepreneur's contributions for OMS.

Payment order - The document used to exercise from one current account to another, that is, this order from the Bank's organization to list the amount specified in the payment order, from the organization's account to the recipient's account. How to fill out a payment order? Here you will find a completed sample payment order when paying to the Supplier and when transferring taxes to the budget of the Russian Federation, you can also download the payment order form itself.

Regardless of whether cash is available on the client's account or not, the bank payment orders accept. List money on these orders the bank will be in a certain order established by art. 855 of the Civil Code of the Russian Federation:

• The first is the money on the instructions that require to transfer the means to compensate for the harm caused to health, as well as orders concerning alimony.
• The second lists the weekend benefits and remuneration of labor to persons working on the employment contract for the result of intellectual activity.
• Thirdly lists the funds for the remuneration of individuals working under the employment contract, as well as transfer to the FIU and FSS.
• Fourth - payments to the budget that are not specified in the paragraph above.
• Fifys - on instructions involving other monetary requirements.
• Sixth - all other payments, including suppliers.

There is a typical form of payment order - No. 0401060 . The account owner is fills in this form and transfers it to the service bank, which, in turn, has been writing off funds from the organization's account and translates them to the account specified in the payment order.

If the payer has changed his mind and wants to withdraw a payment order, he has it full lawBut to withdraw it can all the amount completely, a partial review of the amount is not envisaged.

To review the payment order, the payer needs to contact the bank with a statement containing the details of the instructions: the number, date, the amount, the name of the organization, on behalf of which a form is compiled. A statement is drawn up in two copies, after signing and improving them prints, both copies are transmitted to the bank, one remains in the bank, the other with the mark of the bank is returned to the payer.

How to fill out a payment order

The payment type field indicates: "Urgent", "Telegraph", "Mail", another value is in order, installed by the Bank. The value may not be indicated if it is so established by the Bank.

In the Detament destination field, referenced to the date of the contract is specified on the basis of which payment is made. In addition, it is indicated by the subject of payment, for example, "Payment for commodity and material values \u200b\u200bon account No. 999 dated July 01, 2016."

VAT is distinguished by B. separate string. If payment without VAT is written "VAT is not subject to".

If you list your funds from one current account to another, then record "Enumeration own funds. Not subject to VAT". The payment order is made in two copies, and not as usual in four.

The seal is placed only on the first instance where "MP" is written. Lines can not cross, since in banks, payment orders are scanned.