Filling out the fields of the payment order: okud, bik, payer status, checkpoint, kbk, oktmo (okato) code, payment basis, tax period, etc. Payment order. Step-by-step filling instructions How to fill out the code field in a payment order

From March 31, 2014 in the details " Code» in payment slips, payment orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, a unique accrual identifier (UIN) is indicated.

UIN is a unique number that will allow verifiers to quickly reflect the received payment in the program. Knowing the UIN, officials will not need to enter other data - company TIN, checkpoint, KBK. Tax inspectors will assign unique tax codes. And the codes for insurance premiums are provided by specialists from the Pension Fund of Russia and the Social Insurance Fund.

In accordance with the Regulations of the Bank of Russia dated June 19, 2012, clause 1.21.1 No. 383-P “On the rules for transferring funds,” the UIN is indicated in orders in cases of its misappropriation by the recipient of funds, for example, the Social Insurance Fund of the Russian Federation (FSS RF), the Pension Fund of the Russian Federation (PF RF) or the Federal Tax Service of the Russian Federation.

1.21.1. The orders indicate a unique payment identifier in cases where it is assigned by the recipient of the funds. The unique payment identifier is communicated by the recipient of funds to the payer in accordance with the agreement. The recipient's bank exercises control over the unique payment identifier in the cases and in the manner established by the agreement with the recipient of the funds. In the case of a transfer of funds to the bank account of the recipient of funds, opened for the purpose of identifying the payment, the formation and control of a unique payment identifier is carried out in the manner established in Appendix 12 to this Regulation.

In orders on the transfer of funds to pay payments that are sources of revenue generation for the budgets of the budget system of the Russian Federation, other payments received in the accounts of Federal Treasury bodies, and payments for the performance of work, provision of services by budgetary and autonomous institutions (hereinafter referred to as orders on the transfer of funds to payment of payments to the budget system of the Russian Federation) unique payment identifier (uin) is indicated in accordance with the requirements of regulatory legal acts adopted on the basis of Part 1 of Article 8 of Federal Law No. 161-FZ by the Ministry of Finance of the Russian Federation in agreement with the Bank of Russia.

In orders for the transfer of funds, a unique payment identifier is indicated in accordance with federal laws and regulations of the Russian Federation.

Information about the UIN for those accruals made by the Social Insurance Fund, the Pension Fund of the Russian Federation or the Federal Tax Service of the Russian Federation will be brought to payers of insurance premiums and taxes as part of the details of claims for payment of arrears on insurance premiums and taxes, penalties and fines.

And since the amount of insurance premiums to be paid is the payer calculates independently, then in the “Code” detail of the order for the transfer of insurance premiums indicates the value “ 0 ».

Provide a unique payment identifier (UPI). This is 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. Payers should also be informed of the UIP values ​​by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia Directive No. 3025-U dated July 15, 2013.

When paying current taxes, fees, insurance premiums calculated by payers independently, additional identification of payments is not required - the identifiers are KBK, INN, KPP and other details of payment orders. In these cases, it is enough to indicate the value “0” in the “Code” field. Banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ZN-4-1/6133).

If the payment of taxes, fees, and insurance premiums is made at the request of regulatory agencies, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service and in the letter of the Federal Tax Service dated February 21, 2014 No. 17-03-11/14–2337

In cases where the payer does not have information about the UIN assigned by budget recipients in orders for the transfer of funds when paying penalties and fines, for each of these charges, the value “0” is indicated in the “Code” detail.

The main thing is that field 22 cannot remain completely empty. Otherwise, banks simply will not process the payment. However, errors in the UIN will not lead to arrears. After all, officials can identify the payment using other details - KBK, the Federal Treasury account. In other words, the absence of a UIN does not prevent inspectors from processing the payment.

We were again "divorced" and put the country on its back. We all thought and thought, where to get this abstruse UIN, and in general, what kind of beast this is, but in fact it turned out to be so much ado about nothing. :6: If we are in debt and they send us a demand to pay fines, arrears, etc. and if this UIN is there, we will indicate the UIN. Serviceable taxpayers have nothing to indicate, so we put a big 0 .

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   The rules for filling out the fields of a payment order - payment slip - for transferring personal income tax, UTII, simplified tax system and insurance contributions to the Pension Fund of the Russian Federation, FSS - social insurance, FFOMS - medical insurance are given.
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   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds to pay INSURANCE PREMIUMS.
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   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of TAXES to the budget system of the Russian Federation.

Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.

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To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

Payment code

Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically account for payments in electronic document management.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.

Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.

Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.

We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.

Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.

Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.

Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.

Field 9- Account number. This refers to the payer's account number (20-digit combination).

Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.

Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are sent.

Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.

Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.

Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.

Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.

Field 19– payment term. The field remains empty.

Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.

Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).

– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.

Field 23– reserve. Leave it blank.

Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.

Field 43– payer’s stamp. Placed only on a paper version of the document.

Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– INN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.

Field 61– Recipient’s TIN. Similar to paragraph 28.

Field 62– date of receipt at the bank. Fills the bank itself.

Field 71– write-off date. Issued by the bank.

IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.

Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.

Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.

Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.

Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.

Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.

Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

• The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
• The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
• 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
• The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.

Accountants should be aware that the Central Bank has established new requirements for filling out payment orders. Now they must fill in field 110, in which you must indicate the payment code when transferring budget funds in favor of individuals.

What's happened?

The Bank of Russia issued Directive No. 4449-U dated July 5, 2018, which amended Regulation of the Bank of Russia dated June 19, 2012 No. 383-P“On the rules for transferring funds.” Such changes are necessary for bankers in order to monitor compliance with the law’s requirement for non-cash payments from the budget only to Mir cards. Now, when transferring funds to individuals using budget funds, senders will have to fill out field 110 of the payment order. Until now, this field has remained empty.

Filling out field 110 in the payment slip

If you are transferring budget funds, you must enter the number “1” in this field. This code will tell the recipient's bank to check whether the account owner has an issued Mir payment card. For regular transfers at the expense of the organization’s own funds, field 110 still does not need to be filled in.

If during the verification it turns out that the recipient has a Mir card attached to his bank account, or that any issued payment card is missing, the recipient’s bank must credit him with the payment amount. If the recipient does not have a Mir card, the bank reflects the payment amount in the account for accounting for amounts of unknown purpose. After this, the bank must, no later than the next business day, send a notice to the recipient of the funds with an offer to appear within ten working days to receive the payment amount in cash. In addition, the recipient can submit to the bank an order to credit the payment amount to a bank account that provides for transactions using the Mir card. If within these 10 days the citizen does not receive his money or does not provide an order for transfer to another suitable account, then the bank must return it to the payer.

Code in payment order 2018year - this is one of the details that are indicated when making payments to the budget. You will learn about what this field is, what the rules are for filling it out, and where to get information about the code from our article.

Why do you need the “Code” field in a payment order?

In field number 22 “Code”, such details as a unique payment identifier (UIN) are indicated. Payment order codes are used in 2018 when transferring budget payments, and the rules for filling out this code in a payment order are stipulated in Order of the Ministry of Finance dated November 12, 2013 No. 107n.

UIN is a unique accrual identifier number that makes it easier for the fiscal authority to recognize the payer who made the payment in the tax revenue recording program.

When and how the “Code” field is filled in

The code field in the 2018 payment order is filled out differently, depending on whether the payer independently transfers funds to the budget or fulfills the request of the fiscal authority.

If the payer acts independently, sending an order for a transfer, then 0 is entered in the “Code” field. When a request to make payments to the budget comes from the fiscal authority, then in the payment order in this field the code must correspond to the UIN. This rule directly follows from clause 1.21.1 of Bank of Russia Regulation No. 383-P dated June 19, 2012, which states that the UIN must be included in the payment when it is assigned by the recipient of the funds.

However, the latest clarifications of the Federal Tax Service of the Russian Federation (letter No. ZN-4-1/4434@ dated March 13, 2017) indicate that filling out the UIN number does not add anything to the information about the payer if the latter’s TIN is given in the payment document. And the TIN for a payment order is a required requisite. That is, it is also permissible to indicate 0 in the UIN field when paying on demand.

Read more about this position of the Federal Tax Service in the material .

IMPORTANT! In payment orders in 2018, field codes intended for entering UIN cannot be left blank. If you do not have information about the UIN or there are reasons not to indicate it, you just need to enter 0. By leaving field 22 empty, you risk receiving a refusal to make a payment from the banking institution.

In what case is the UIN filled in when paying tax for a third party, see .

Where to get UIN

The source of information on the UIN is the requirements for payment of taxes and penalties. Therefore, if you are not listed as a debtor for payments to the budget, then you will not have a UIN - as a detail for inclusion in the payment order, it will simply not be generated by the payee due to the absence of such a document as a demand from the fiscal authority.

Example

Lira LLC did not pay the property tax on time, and therefore the fiscal authority sent a demand to this debtor, in which he indicated the UIN. When fulfilling the request and generating the payment, the accountant of Lira LLC transferred the UIN from the document sent by the fiscal authority to field 22.

Can a bank require a UIN?

Sometimes banking institutions simply oblige payers to fill in field 22 UIN when sending orders for payment to the budget. How legitimate is this demand?

It all depends on the basis of your payment. If you make a tax payment based on an independent calculation, then you simply have nowhere to get the value of the unique identifier, because no reference book for this detail exists and cannot exist, since the key word here is “unique”, i.e. unrepeatable. In this case, 0 is entered in field 22. But if the tax is paid at the request of the fiscal authority in which the UIN is indicated, then field 22 must be filled in, but the figure entered in it can correspond to either the UIN number or the value 0.

To avoid inaccuracies when paying taxes, we recommend that you read the material

Look at the detailed instructions on how to fill out the fields of a payment order in 2019 and a visual example of filling out all the fields, including 106, 110, etc. You can download a ready-made sample or fill out all the fields of the payment order form using our details table.

Payment order fields in 2019: sample filling

Below we have provided a sample payment order form with fields that is valid in 2019. And then we compiled a convenient table with all the details of the payment fields. The comments in the table will tell you what to write in all the columns so that the payment reaches its intended destination.

We fill out all fields according to the rules approved by the Bank of Russia Regulation No. 383-P dated June 19, 2012. But be careful:

Let us remind you that from February 4, 2019, payment details will change. In some regions, new Federal Treasury accounts have been introduced.

The details of the fields of the payment order in 2018 - 2019, a sample of which is presented above, are given in the table in order of their priority when filling out an order to the bank.

Table 1. Fields and description of payment order details in 2019

Table 2. Values ​​of fields “107” and “108” depending on the value in field “106”

In field 106 we set the value depending on what is entered in fields 107 and 108 of the payment order. We have described this clearly in the table.

Table 3. Value in the field “107 Tax period” depending on the values ​​of “TP Tax payments (insurance contributions) of the current year” and “ZD Voluntary repayment of debt” in the field “106 Basis of payment”

Table 4. The value in the “109 Date” field depending on the accepted value in the “106 Payment basis code” field

Column 3 indicates the details for which the latest changes in legislation have taken place. They touched on some of the meanings of the details. The fields and form of the payment order (No. 0401060) remained unchanged.

An example of filling out a payment order in 2019

Let's give a clear example of a payment slip and fill out a sample for taxes for January 2019 . Let's fill in the fields that an organization must fill in for the bank to accept a payment document to transfer money to the budget:

1) In field (3) we indicate the next serial number of the organization’s payment order - 45 ;

2) indicate in field (4) the date of tax payment 05.02.2019 ;

3) field (5) – type of payment, if the order is sent electronically, you must indicate “electronically”; in other cases, leave the field empty;

4) in field (101) write the value 01 , since our taxpayer is a legal entity that pays taxes for its employees;

5) indicate the transferred amount in field (6) in words One hundred fifteen thousand rubles 50 kopecks ; and in field (7) in numbers 115 000-50 ; rubles are separated from kopecks by a dash; if the amount is without kopecks, then an equal sign is placed after it, for example, 115 000= ;

6) write down the name of the organization in field (8) – LLC "Elan" ; You can write down both the abbreviated and full name of the organization;

7) in field (9) we indicate the current account number of Elan LLC in the bank 40904810700000077171 ;

8) in field (10) write down the name of the bank and the city in which the bank is located – PJSC "Sberbank", Moscow ;

9) We indicate the BIC of the bank of the sender of money in field (11) 044525225; correspondent bank account number 30101810400000000225 – in the field (12);

10) in field (13) we record the name of the payee’s bank and the locality in which it is located Main Directorate of the Bank of Russia for the Central Federal District ; in field (14) – his BIC 044525000 ; in field (17) indicate the number of the invoice recipient 40101810045250010041 ;

11) when paying taxes, in field (16) write down the name of the tax office UFK MF RF for Moscow, where the amounts are paid, and in brackets - the name of the Federal Tax Service to which the organization submits reports ( Inspectorate of the Federal Tax Service of Russia No. 38 for Moscow );

12) value 01 in field (18) indicate to the bank the type of transaction - payment order;

13) in field (24) write down the purpose of the transferred funds: Personal income tax for January 2019;

14) also indicate the TIN and KPP of the organization in field (60) 7738123456 and in the field (102) 773801001 respectively;

15) in fields (61) and (103) enter the TIN 7733664260 and checkpoint 772701001 tax office;

16) in field (104) you need to indicate the budget classification code (20 digits) 18210102010011000110 ;

17) write down the OKTMO code (from the All-Russian Classifier of Territorial Municipal Entities) 45338000 in the field (105) ;

19) at the end, in fields (43) and (44) the seal and signature of the authorized person or head of the organization are affixed.

Example. Sample of filling out a payment order