Download payment order form. Payment order: form How to fill out a payment order form

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New from 07/05/20 19: The Central Bank of the Russian Federation published the draft instructions "On the procedure for specifying the type of income code in orders for the transfer of funds" of the procedure for specifying the code for the type of income in orders for the transfer of funds. Due to the fact that from June 1, 2020, in accordance with Federal Law No. 12-FZ of February 21, 2019, employers will be obliged to indicate income type codes in the payment of wages and other payments to the employee. The list of types of income, which cannot be foreclosed, has been supplemented.

New from 25.02.2019:According to Federal Law No. 12-FZ of February 21, 2019, which amended the law on enforcement proceedings of October 2, 2007 No. 229-FZ, from June 1, 2020, employers will be required to indicate codes in the settlement documents when paying wages and other payments to an employee types of income (a new requisite for employee benefits will appear in the payment order).

New from 05/10/2017:In the instructions of the Bank of Russiafrom 05.07.2017 N 4449-U the clause was added 4.1 of order 383-P. Also In "Appendix 1" in the line of requisites 101 - 110:column 1 is set out in a new edition ("101 - 109"); in column 3, the second paragraph is declared invalid; etc. Excerpt: "1.3. Supplemented by Appendix 13 in the edition of the Appendix to this Direction."

New from 02.24.2017: FTS of Russia in a letter dated 15.02.2017 No. ZN-3-1 / [email protected] clarified the procedure for filling in from 01.01.2017 field 101 of the payment order for the transfer of insurance premiums.

FTS of Russia in a letter dated 03.02.2017 No. ZN-4-1 / [email protected] forpayment orders for the transfer of insurance premiumsclarified the procedure for specifying codes in the field "101".

New from 02/17/2016: From 03/28/2016 will come into force Bank of Russia Ordinance No. 3844-U dated November 6, 2015 On Amending the Bank of Russia Regulation No. 383-P dated June 19, 2012. According to these changes in payment orders for payment of taxes and fees, insurance premiums, customs and other payments to the budgetary system of the Russian Federation, it is not necessary to fill in the requisite 110 - the type of payment.

Excerpt from the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the implementation of the transfer water cash "

(as revised by the Bank of Russia Instructions dated 15.07.2013 No. 3025-U, dated 29.04.2014 No. 3248-U, dated 19.05.2015 No. 3641-U, dated 06.11.2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer who is an individual to the recipient of funds specified in the payer's order.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), numbers of payment order details are set in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed electronically, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day it was drawn up. (as amended by Bank of Russia Instructions dated April 29, 2014 N 3248-U)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. In the order to transfer funds without opening a bank account of the payer - an individual on paper, the details of the payer, recipient of funds, banks, the transfer amount, purpose of payment, and other information established by the credit institution or the recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account of a payer who is an individual can be drawn up in the form of an application.
The form of an order to transfer funds without opening a bank account of the payer - an individual on paper is established by the credit institution or recipients of funds in agreement with the bank.
On the basis of an order to transfer funds without opening a bank account of a payer who is an individual, the credit institution draws up a payment order.
5.8. An order to transfer funds without opening a bank account of a payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the transfer amount, and the purpose of the payment.
5.9. On the basis of the instructions of the payers - individuals, the credit institution can draw up a payment order for the total amount with the direction of the recipient's bank, the recipient of the funds agreed with the bank of the recipient of funds, the recipient of the funds using the register method or orders of the payers - individuals.
5.10. When making settlements by payment orders, the orders provided for in clause 1.11 of these Regulations may be applied.

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

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

SAMPLES of completed payment orders for the payment of TAXES

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

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

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

Stamp duty is a compulsory payment that is paid if you apply to various authorities to carry out any legal transactions.

Let's take a look at the example of filling out a payment order for state duty.

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

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

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

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

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

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

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

When paying taxes to the budget, use standard forms of payment orders to fill in the payment fields. The form, sample of payment order 2019, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P. The same provision contains a list and description of the details of the payment order (Appendix 1 to the Regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. These rules apply to everyone who transfers payments to the budgetary system of the Russian Federation:

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

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Note: found below in the text

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

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

Separate payment orders are issued for each type of tax.

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

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

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

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

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

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

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

Field (110) is empty or 0 (ZERO).

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

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

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

All payments

Samples of filling

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

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

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

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

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

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

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

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

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

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

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

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

See KBK for 2017

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

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

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

The rule about the payment of other people's taxes and contributions is written in the code. It does not apply to "unfortunate" contributions. And Federal Law No. 125-FZ of 24.07.1998 does not allow payment of contributions for injuries for each other. The policyholder himself must list them.

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

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

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

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

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

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

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

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

New statuses

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

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

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

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

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

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

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

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

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

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

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

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

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

The order of payment in all examples is fifth, except for the salary - there is the third.

Individuals and individual entrepreneurs put "0" in the "KPP" field.

TIN, KPP and OKTMO should not start from scratch.

In the Code field (aka UIN), since 2015, all tax payments are set to 0 (this is the answer where to get the UIN). UIN is set if the payer's TIN is not indicated in the payment cards or payments are transferred at the request of officials. They do not put anything in non-tax.

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

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

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

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

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

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

All payments

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

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

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

How to fill out a document

banking organization;
recipient;
payer.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Field 61. TIN of the recipient.

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

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

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

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

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

Field 104. Budget classification code (BCC).

Field 105. OKTMO code.

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

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

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

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

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

If the company fulfills the bank's requirement and indicates 0, the payment will go to the budget. The inspection and extra-budgetary funds will determine the type of payment by the BCC.

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

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

Federal Treasury account;
beneficiary's bank name.

the obligation to pay contributions is considered

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

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

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

2. List of state fees

3. Transfer of state duty by court decision

4. Payment order for the transfer of fees for environmental pollution

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

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

2. Sample order for the payment of personal income tax by an individual entrepreneur

3. SP payment of UTII

ORGANIZATION or TAX AGENT

1. Sample filling out a payment order 2019 VAT tax

2. An example of a 2019 order when transferring a SINGLE TAX under simplified taxation system

Note: (object of taxation "income")

3. An example of payment of UTII by an organization

4. Transfer of personal income tax from a salary by a tax agent

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

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

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

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

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

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

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

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

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

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

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

Some nuances of filling:

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

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

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

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

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

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

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

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

All inaccuracies made in the preparation of a payment can be divided into two types:

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

New statuses

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

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

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

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

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

The form of payment to the FSS and the data of the fields have not changed since 2016. In this article, we will consider only p / p on contributions to the Federal Tax Service and write down what and where to enter. The rules for filling out payment orders, as well as forms for "manual" delivery, are contained in the order of the Ministry of Finance of the Russian Federation N 107н dated November 12, 2013 "On the approval of the rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budgetary system of the Russian Federation."


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

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

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

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

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

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

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

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

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

Please note: if the entrepreneur indicated his TIN in the payment order, then in the "Code" field instead of the UIN, he puts 0. If he indicated the UIN, he does not fill in the TIN (letter of the Federal Tax Service of Russia dated 04/08/2016 No. ZN-4-1 / [email protected]).

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

Do not fill in field 110 or write zero

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

There are two types:

in electronic;
in writing.

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

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

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

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

How to pay taxes for a third party

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

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

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

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

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

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

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

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

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

TP - for current payments;
ЗД - for debt repayable voluntarily;
TR - debt repaid at the request of the regulatory authorities.
AP - arrears paid on the basis of the inspection report before the inspection request is made.

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

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

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

A payment order is drawn up, for example, for:

Payments to counterparties for goods or services.
Tax transfers.
Return of credits.
Transfers of payments under the agreement.

The procedure for filling out payment orders is established by the Ministry of Finance, since documents are processed automatically. Usually, a payment order is needed in four copies. The document belongs to the forms of strict reporting, the form according to OKUD 0401060. Let us analyze how to fill out a payment order.

Payment order fields in 2020: sample filling

Filling out the document is easy, the main thing is to prevent corrections. In order not to be mistaken, download a sample of filling out a payment order and just fill in your data.

How to fill out a payment order

First, you need to specify:

The date of the document and its number - it must be no more than six characters.
Payment type. It can have the values "Urgent", "Telegraph", "Mail". If you are sending a payment through a client bank, indicate the encoded value accepted by the bank. You can also leave this field blank: in our example of a payment order (above), it is blank.
Payer status - a code from 01 to 20, specifying the person or organization that transfers the money.
Payment amount. It must be indicated in words from the beginning of the line with a capital letter (pennies - in numbers). In this case, "ruble" and "kopeck" are written without abbreviations.

TIN, checkpoint,
Name of the organization,
account number, bank name, BIC, etc.

After that, fill in the columns with additional codes:

The type of operation is the code 01 for the payment order.
Priority of payments.
Reserve field. Leave it blank.
The code. For tax and non-tax payments, you must enter 0. In the same field, if necessary, enter a unique accrual identifier (UIN) - a code of 20 or 25 digits.

In 2020, the UIN code in a payment order is indicated only when a penalty, fine or arrears are paid at the request of the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS.

After that, fill out the bottom table in the document.

In the "Beneficiary" field (field 104), enter the budget classification code that shows the type of budget receipts: tax, trade tax, etc.
Enter the OKTMO code in field 105. In the payment order of 2020, it is indicated instead of OKATO.
In field 106, enter the reason for the payment. The code consists of 2 letters, for example, OT - repayment of deferred debt. If there is no payment you need in the list of codes, put 0.
In field 107, if the payment is tax, fill in the indicator of the tax period - how often tax is paid: MS - monthly, CV - quarterly, PL - every six months, GD - annually. The date is written after the letter designation.
In fields 108 and 109, indicate the number of the reason for the payment. It is necessary to put down the number of the document on the basis of which the payment is made, and the date. Test yourself using the sample of filling out a payment order.
Field 110 (type of payment) in a payment order in 2020 does not need to be filled in, since the BCC is indicated. Put 0 in this field.
The form is signed by the person whose signature is on the bank card.

The payment order is valid for 10 calendar days from the date of its execution.

Fill out a payment order online

You can fill out a payment order online in MyStore. It's fast, free, and ensures you don't make mistakes.

To fill out a payment order online, you do not need to puzzle over what to write in all fields of the document. Just indicate the company, counterparty, amount and expense item. The rest will be done by MoySklad: you will receive a finished document and can immediately print it.

Filling out a payment order online through MoySklad is easier than entering the data into the form with your own hands - you will save time and do everything without corrections and blots. You will receive the finished payment in convenient Excel and PDF formats: you can download it to your computer or send it to your counterparty immediately.

How to fill out a payment order in 2020 at the request of the tax authority

Filling out the payment order form at the request of the Federal Tax Service Inspectorate has some peculiarities. For convenience, we have collected them in a table:

The purpose of the payment is indicated incorrectly in the payment order: how to fix it

You can clarify the purpose of the payment in several steps:

Notify the counterparty that the purpose of the payment needs to be changed. You must obtain their written consent.
Notify the bank, ask him to put a mark of acceptance on the copy of the notification.
Attach a notification with the bank's mark to the payment order.
Receive a notification about the change in the purpose of the payment from your bank and attach it to the payment order.

Corrections in the document cannot be made, so figure out in advance how to fill out a payment order, or better, issue it online.

Frequently asked Questions

What to do if field 22 (code) is not filled in the payment order?

Field 22 (unique identifier of charges) must be filled in when paying fines, penalties and arrears. But the tax authorities clarified that this is not necessary - you can simply put 0 (letter of the Federal Tax Service of the Russian Federation of March 13, 2017 No. ZN-4-1 / [email protected]).

Is the checkpoint requisite required in the payment order?

When transferring money to legal entities, it is not necessary to indicate the checkpoint (regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P). But to determine the recipient and the payer, it is better to enter it.

What is the difference between a payment order and a payment request?

The main difference is that a payment request is an appeal to the bank to withdraw money from the client's current account. Thus, by order you ask the bank to transfer money from your account to the counterparty, and by demand - from the payer's account to yours.

Where is the UIN indicated in the payment order?

In box 22. See our example of a payment order and instructions for filling out

Where is the “Payment code” field in the payment order?

Where is the payment type in the payment order-2020?

This is field 110, which is filled out only when transferring money from the budget to individuals.

Where to indicate the status of the individual entrepreneur in the payment order in 2020?

In field 101. If payment is made to the budget, put a two-digit numeric code, in other cases - leave it blank.

For the rest of the details of the payment order in 2020, see

Is the payment order form obligatory or can we develop our own form?

Your own letterhead will not work. The payment order form was approved by the Central Bank. You can only use it. Be sure to look at our payment order. You can download a sample filling-2020 here. Check with him to avoid mistakes.

What should be indicated in field 22 (UIN CODE) in the payment order in 2020?

The UIN Code is a Unique Accrual Identifier. It consists of 20 or 25 digits. It is needed to transfer taxes and contributions on demand. UIN is set for each individually. To find out your code, you need to get an official requirement from an inspection or foundation. UIN is located in its lower part, next to the requisites.

What to do if the order of payments in the payment order is indicated incorrectly?

If there is enough money in the account, the order of payments does not matter. If there is not enough money to fulfill all orders, the bank will write off the amounts in the manner prescribed by law: the first payment in line is alimony and health benefits, and tax arrears - under number 3. The full list is specified in the Civil Code.

Download a sample of filling out a payment order for 2020 in a convenient format

Choose the option that is convenient for you: word or excel. The Ministry of Finance processes payment order forms automatically, so the order of filling out the document is important, and the format can be any.

Free download of payment order form in excel

Free download of payment order form in word

You can also fill out a payment order online in MyStorage. Just indicate the company, counterparty, amount and expense item. MyWarehouse will generate the document automatically.

You can also download other documents from us.

The rules for filling out payments for taxes and contributions have changed again. You can download a sample of filling out a payment order 2017 and an explanation to it in this article.

Since 2017, it is necessary to fill in payments for taxes and contributions according to the new rules, taking into account the changes that the Ministry of Finance approved by order of 05.04.2017 No. 58n. See how to fill in the payment order fields in 2017 (samples on taxes and contributions).

Download samples of filling out payment orders 2017

Sample of filling out a payment order in 2017

From April 25, 2017, payment orders must be filled out in a new way. The Ministry of Finance updated the filling procedure by order of 04/05/2017 No. 58n. The changes concern contributions to the Social Insurance Fund and the Inspectorate. Let us recall the key changes in filling out payments in 2017.

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

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

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

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

Samples of filling out a payment order in 2017 for third parties

The Ministry of Finance has established how companies pay taxes for each other. Although the code has allowed this to be done since November 30, 2016. Due to the lack of rules, some banks did not allow payments until the last, or they hung up in unclear ones. Now there will be no problems. Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n approved the procedure for filling out a payment order if a counterparty or director transfers tax for the company.

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

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

And now she administers premiums. In this regard, many details in the payment of contributions have changed - the BCC, the recipient, etc. For the most part, incorrect filling of the document does not threaten the paying company with any sanctions. Well, and one more thing - the Federal Tax Service will distribute the funds correctly, tk. the automatic accounting system will forward erroneous columns by itself. So why should an accountant suffer and learn new filling rules?

Answer. The fact is that not everyone uses automated programs; some send a payment order manually. And the payer's banks may reject such a document due to the fact that the columns are filled in incorrectly. Basically, the standardization of banks' software is carried out at the initiative of the Central Bank. And he implements the instructions of the Ministry of Finance.

The introduction of new blocks into the system is slow. Accordingly, in order not to get into a mess and be on time with the payment, you need to know exactly how the Ministry of Finance recommends filling in the fields of the payment order for social contributions.

Many fields have not changed, but we will consider all of them so that you do not have to look for information about filling out payment orders for payment of social contributions in 2017 somewhere else.

Traditionally, we first suggest downloading the sample of filling out a payment order for insurance premiums for 2017:

Files

What do the fields in a payment order for insurance premiums mean?

The form of payment to the FSS and the data of the fields have not changed since 2016. In this article, we will consider only p / p on contributions to the Federal Tax Service and write down what and where to enter. The rules for filling out payment orders, as well as forms for "manual" delivery, are contained in the order of the Ministry of Finance of the Russian Federation N 107н dated November 12, 2013 "On the approval of the rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budgetary system of the Russian Federation."

Let's go through all the fields:


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

Beneficiary details in the payment order for insurance premiums

Since 2017, contributions must be transferred:

Features of filling in the fields in the payment order

Beneficiary of contributions - field 16

How to correctly register the recipient of contributions, the Tax Service explained in the letter No. ЗН-4-1 / [email protected] more 01.12.2016. Such information is included in the fields:

16 - "Recipient",
61 - "INN",
103 - "Checkpoint".

In field 16, the recipient of the contributions should be “your” tax office, the one in which the organization is registered. But the funds are not transferred to the Federal Tax Service itself, but to the Federal Treasury. For the convenience of their "separation" - after specifying a specific body of the UFK, it is necessary to briefly name the inspection in brackets.

If you pay in the capital of the Russian Federation, the entry will be as follows: "UFK in Moscow (IFTS of Russia No. 16 in Moscow)".

Fields 61 and 103 are your identifiers in the inspection, that is, it is from these data that the tax authority will understand that it is you who pay the fees. TIN and KPP can be seen either in the certificate of registration with the Federal Tax Service. Or in an extract from the FTS portal.

Payer status - field 101

The rules for selecting the code are contained in the order of the Ministry of Finance No. 107n of 2013. However, they are not unambiguous, since the lawmakers did not expect that contributions to the Federal Tax Service would be paid on them. And no changes were made to it that year.

At the end of 2016 and the beginning of this year, in a general confusion with payments, the Federal Tax Service (in a joint letter with the Pension Fund of Russia and the Federal Social Security Fund of January 26, 2017 No. BS-4-11 / [email protected]/ NP-30-26 / 947 / 02-11-10 / 06-308-P) suggested that payers with employees in field 101 indicate code 14 - “a taxpayer making payments to individuals”. However, banks refused to accept such p / p, citing inconsistency with the law. And the truth is:

after the amendments are made, the Tax Code separates the statuses of a tax payer and a payer of fees,
status 14 depersonalizes the payer, combining both legal entities and individual entrepreneurs into a single mass.

In order for the processing program to begin to distinguish taxes from fees by status 14, the Central Bank needs to refine it. This will not happen until the summer of 2017.

What to indicate in payments before, in the letter No. ЗН-4–1 / 1931, the Federal Tax Service explained 02/03/17. So, in field 101 it is necessary to write the following statuses of the payer:

if the contributions are transferred by a legal entity, it is necessary to indicate the payer's status 01;
Individual entrepreneur for himself and for employees - status 09
tax agent - 02
private notary - 10;
lawyer - 11;
head of the peasant farm - 12.
an individual transferring contributions for employees - 13,
payer's representative - 28.

Budget Classification Code - Field 104

Since the contributions are now accepted by the Federal Tax Service, the code of the chief administrator of budget revenues has changed accordingly in the KBK. KGA - the first three digits in the KBK, for tax - 182. In a letter dated 01.12.16 No. ЗН-4-1 / [email protected] the tax authorities explained that the erroneous application of the 2016 KBK could lead to:

to incorrect crediting of money;
to the bank's refusal to carry out the operation on p / p.

Changes to the legislation were introduced by order of the Ministry of Finance of Russia dated 07.12.16 No. 230n. This document must be guided by the selection and writing of the BCC in p / p on contributions.

Transitional BCCs for the transfer of contributions for previous periods

If the organization has not paid contributions for 2016 and for earlier periods, then, of course, it is necessary to pay not to the funds, but to its own Federal Tax Service. But not on the new KBK, but on the transitional ones, provided specifically for the money to be correctly "understood" and taken into account in the budget.

For each contribution, they came up with their own transition code, all of them are presented in the table:

KBK for contributions at the additional tariff of OPS

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

Now, if you pay at an additional tariff, you should choose from the BCCs below:

Codes for self-help pension contributions

Individual entrepreneurs who transfer pension contributions “for themselves” from income should take into account that since 2017 the BCF for this operation has changed.

Previously, there were 2 codes:

for income up to 300 thousand rubles - a certain amount,
for the difference with income of more than 300 thousand rubles - 1% of the excess.

Since 2017, they have been combined into one KBK.

When contributions are paid by an individual entrepreneur for income received in previous periods until December 31, 2016 (2013–2016), then, as reported above, there are 2 transitional BCCs. More details in the table.

	Fixed contribution (up to 300 thousand rubles)	Contribution of 1% of the excess
Transition codes	182 1 02 02140 06 1100 160	182 1 02 02140 06 1200 160
KBK for pension contribution for income from 01.01.2017	182 1 02 02140 06 1110 160

Almost all companies send payment orders through a client-bank and, accordingly, generate a document through special programs. If you are handing over a paper payment order, then carefully double-check everything so as not to travel half a day from the office to the bank and back and not to miss the deadline for payment of contributions.

Download payment order form. Payment order: form How to fill out a payment order form

SAMPLES of completed payment orders for the payment of TAXES

Field number and name

What to indicate

All payments

Samples of filling

New statuses

All payments

How to fill out a document

Field name

What to indicate

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

New statuses

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

Do not fill in field 110 or write zero

How to pay taxes for a third party

Frequency of payment

What to write in the field 107

Payment order fields in 2020: sample filling

How to fill out a payment order

Fill out a payment order online

How to fill out a payment order in 2020 at the request of the tax authority

The purpose of the payment is indicated incorrectly in the payment order: how to fix it

What to do if field 22 (code) is not filled in the payment order?

Is the checkpoint requisite required in the payment order?

What is the difference between a payment order and a payment request?

Where is the UIN indicated in the payment order?

Where is the “Payment code” field in the payment order?

Where is the payment type in the payment order-2020?

Where to indicate the status of the individual entrepreneur in the payment order in 2020?

Is the payment order form obligatory or can we develop our own form?

What should be indicated in field 22 (UIN CODE) in the payment order in 2020?

What to do if the order of payments in the payment order is indicated incorrectly?

Download a sample of filling out a payment order for 2020 in a convenient format

Free download of payment order form in excel

Free download of payment order form in word

Download samples of filling out payment orders 2017

Sample of filling out a payment order in 2017

Samples of filling out a payment order in 2017 for third parties

What do the fields in a payment order for insurance premiums mean?

Beneficiary details in the payment order for insurance premiums

Features of filling in the fields in the payment order

Beneficiary of contributions - field 16

Payer status - field 101

Budget Classification Code - Field 104

Transitional BCCs for the transfer of contributions for previous periods

KBK for contributions at the additional tariff of OPS

Codes for self-help pension contributions