Payment order budget payment. How to fill out a payment order

What do sample payment orders look like in 2017? What has changed is new requirements for filling out payment orders.

Samples are presented for payment orders relating to personal income tax, simplified tax system, and other contributions paid to state funds

What does the 2017 payment order consist of?

A payment order created to generate and reflect the amount required for the payment of taxes, fees and contributions for the purpose of insuring employees of an enterprise is carried out on form 0401060. Each field has a separate number. It is necessary to fill out the document in accordance with the KBK for paying tax deductions and making contributions, which is carried out in 2017.

At the same time, in 2017 the following features should be taken into account:

It is impossible to apply the BCCs in force in 2016; for example, the BCCs for contributions to the Pension Fund are outdated.

The data on line 110 in the PDF has also changed.

In 2017, the information to be filled in regarding contributions and tax amounts is the same:

1. Paragraph 1 describes the name of the organization.

3. In column 3, enter the payment number, which is written not in words, but in numbers.

4. Clause 4 consists of the date the notification was completed. Here you need to follow these rules:

if the document is submitted on paper, the full date is entered, following the format DD.MM.YYYY;

The electronic version involves recording the date in the format of the credit institution. The day is indicated by 2 digits, the month by two, and the year by four.

5. In paragraph 5, record one of the values: “urgent”, “by telegraph”, “by mail” or another indicator determined by the bank. You can leave the column empty if the bank allows it.

6. In paragraph 6, write the payment amount. In this case, rubles are written in words, and kopecks are listed in numbers. Rubles and kopecks are not reduced or rounded. If the amount to be paid is a whole amount and does not have small change, then pennies separated by commas may not be recorded. In the “Amount” line, the amount is set, followed by the equal sign “=”.

7. Clause 7 contains the amount to be paid, determined in numbers. Rubles are separated from change using a dash sign “–”. If the number is an integer, then an equal sign “=” is placed after it.

8. Paragraph “8” contains the name of the payer; if it is a legal entity, you need to write the name in full, without abbreviations or abbreviations.

9. In paragraph 9, enter the number of the payer’s account registered with the banking institution.

11. Point 11 shows the bank code identifying the institution where the payer of taxes and contributions is served.

12. Paragraph 12 consists of the correspondent account number of the taxpayer’s bank.

13. Clause 13 determines the bank that will receive the transferred funds. Since 2014, the names of Bank of Russia branches have changed, so check this issue on the official website of the financial institution.

14. Point 14 consists of the bank identification code of the institution receiving the money.

15. In column 15 you should write down the number of the corresponding bank account to which contributions are transferred.

16. Line 16 contains the full or abbreviated name of the enterprise receiving the funds. If this is an individual entrepreneur, write down the full last name, first name and patronymic, as well as legal status. If this is not an individual entrepreneur, it is enough to indicate the citizen’s full name.

17. Column 17 records the account number of the financial institution receiving the money.

18. Props 18 always contains the encryption “01”.

19. As for detail 19, nothing is recorded here unless the bank makes a different decision.

20. 20 the props also remain empty.

21. Line 21 requires determining the order of the amount to be paid in a figure corresponding to legislative documents.

22. Requisite 22 assumes a classifier code for the amount to be paid, whether it be contributions or tax deductions. The code can consist of either 20 or 25 digits. The details exist if they are assigned by the recipient of the money and are known to the taxpayer. If an entrepreneur independently calculates how much money he should transfer, there is no need to use a unique identifier. The institution receiving the money determines payments based on the numbering of TIN, KPP, KBK, OKATO. Therefore, we indicate the code “0” in the line. The request of a credit institution is considered illegal if, when registering the TIN, you need to additionally write information about the code.

23. Leave field 23 blank.

24. In field 24, describe the purposes for which the payment is made and its purpose. It is also necessary to indicate the name of goods, works, services, numbering and numbers used in documents according to which payment is assigned. These can be agreements, acts, invoices for goods.

25. Requisite 43 includes affixing the IP seal.

26. Field 44 consists of the signature of an authorized employee of the organization, manager or corresponding authorized representative. To avoid misunderstandings, the authorized representative must be entered on the bank card.

27. Line 45 contains a stamp; if the document is certified by an authorized person, his signature is sufficient.

28. Requisite 60 records the taxpayer’s TIN, if available. Also, those who recorded SNILS in line 108 or the identifier in field 22 can enter information in this line.

29. The recipient’s TIN is determined in detail 61.

30. In line 62, the employee of the banking institution enters the date of submission of the notification to the financial institution related to the payer.

31. Field 71 contains the date when money is debited from the taxpayer’s account.

32. Field 101 records the payer status. If the organization is a legal entity, write down 01. If you are a tax agent, enter 02. Coding 14 applies to payers who settle obligations with individuals. This is just a small list of statuses; a more complete one can be found in Appendix 5 to the order of the Ministry of Finance of Russia, which was issued in November 2013 and registered in the register under number 107n.

33. Field 102 consists of the checkpoint of the payer of contributions and taxes. The combination includes 9 digits, the first of which are zeros.

34. Field 103 – checkpoint of the recipient of funds.

35. Line 104 indicates the BCC indicator, consisting of 20 consecutive digits.

36. Props 105 shows the OKTMO code - 8 or 11 digits, they can be recorded in the tax return.

37. In detail 106, when making customs and tax payments, record the basis of the payment. TP is indicated if the payment concerns the current reporting period (year). ZD means the voluntary contribution of money for obligations occurring in past reporting periods, if there are no requirements from the tax office for payment.

Where can I get a complete list of possible values? In paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 to the order of the Ministry of Finance of Russia, issued in 2013.

If other deductions are made or it is impossible to record a specific indicator, write “0”.

38. Requisite 107 is filled in in accordance with the purpose of the payment:

if taxes are paid, the tax period is fixed, for example, MS 02.2014;

if customs payments are made, the identification code of the customs unit is indicated;

you need to deposit money in relation to other contributions - write “0”.

39. Payment of tax contributions involves entering a paper number, which serves as the basis for the payment.

40. What data is recorded in field 109?

if tax revenues and deductions to the customs authorities are to be paid, determine the date of the paper that is the basis for the payment, pay attention to the presence of 10 digits in the encoding (the full list of indicators can be found in paragraph 10 of Appendix 2 and paragraph 10 of Appendix 3 to the order of the Ministry of Finance of Russia, registered in November 2013);

if other money is transferred to state budget funds, write “0”.

In field 110 there is no longer a need to fill in the type of deductions.

Features of drawing up line 107 in the payment slip for 2017

Accountants are interested in the subtleties of filling out line 107, located in the payment document in 2017. Detail 107 indicates the tax period when the contribution or tax is paid. If it is not possible to determine the tax period, “0” is entered in column 107.

What components does the tax period indicator consist of and what does it indicate, experts shared:

The 8 digits of the combination differ in their semantic meaning;

2 digits are considered separating digits and are therefore separated by a dot.

The value of detail 107 determines the frequency of payment:

monthly regularity (MS);

quarterly (QW);

semi-annual (PL);

annual (AP).

What do the signs mean?

The first 2 characters indicate the frequency of payment of money.

4-5 characters provide information regarding the month number of the reporting period; if we are talking about quarterly payments, the quarter number is fixed; for semi-annual deductions, the semi-annual number applies. As for the monthly designation, it can be a number from 01 to 12. The quarter number consists of the values ​​01–04. The half-year number is recorded as 01–02.

3-6 signs of props 107 are always separated by dots.

Digits 7-10 contain the year in which contributions are paid.

If the payment is made only once a year, then the 4th and 5th digits are represented by “0”.

Samples of how to fill out line 107 in a payment slip for 2017

What might examples of field 107 look like in a payment order for 2017? Examples are presented below:

Tax reporting period in line 107 of the payment document

The tax period is recorded in payment slips in 3 cases:

if payments are made in the current reporting period;

if the reporting person independently discovers erroneously indicated data on the tax return;

upon voluntary payment of additional tax amounts for the past reporting period, if a requirement has not yet been received from the tax authority regarding the need to pay fees;

The value of the tax period for which additional funds are deposited or paid is recorded.

If any type of debt that has arisen is being repaid, be it an installment debt, deferred or restructured, and a bankruptcy case is being considered for an enterprise with debts or an outstanding loan, it is necessary to record a specific number indicating the day on which the amount of money was paid. The payment deadline is indicated as follows:

TR – fixes the payment period, which is determined in the notification received from the tax authority to pay the required amount;

RS – the number when part of the installment debt in relation to tax contributions is paid, taking into account the installment schedule;

OT – focuses on the end date of the deferment period.

RT is the date when a certain share of the restructured debt is paid, which corresponds to the schedule.

PB is the number when the procedure comes to an end, which occurs when the organization goes bankrupt.

PR – the number when the suspension of debt collection ends.

In – fixes the date of payment of the share of the investment loan for taxes.

If the payment intends to repay the debt and is carried out in accordance with the audit report or according to the writ of execution, “0” is recorded in the value of the tax reporting period. If the tax amount is transferred before the due date, then the head of the enterprise fixes the future tax period in which the payment of fees and tax deductions is planned.

The order of deductions in the 2017 payment order

What order the payer follows is reflected in the payment slip, namely in column 21. What is the order of deducted amounts? This is the sequence of money debits that a financial institution follows when processing requests from a client. The issue of monitoring the queue is settled by the bank, but the accountant should not completely rely on outsiders; oversee this process yourself.

In each payment order, in field 21, write down the order from 1 to 5. To which order can current deductions be attributed? No less than the fifth stage, because they are carried out on a voluntary basis. As for payment orders from tax authorities and control authorities, they are classified as the third priority. That is, in field 21 you need to write 3.

Current earnings accrued to the organization's employees are also a third-priority payment. Experts spoke in more detail about the order of payments:

The first priority is assigned to payments made under writs of execution, providing for payment for compensation for damage that resulted in deterioration of health and life. This also includes the transfer of money for collection of alimony payments.

Secondly, payments related to severance pay and salaries to former and current employees, and remuneration to authors of intellectual activity are recorded.

The third priority applies to deductions for wages paid to employees. Also, in the third place, it is allowed to write off the debt incurred in relation to the payment of taxes and fees in connection with a notification received from the tax service. Insurance premiums paid on behalf of regulatory and audit authorities also occupy third place.

Other monetary claims are distributed in the fourth order.

The remaining deductions adhere to the calendar queue - the current amounts of deductions that are directly related to taxes and contributions.

Table. Status of payer of contributions and taxes in 2017

Column 101 of the payment order contains information about the status of the payer of funds. The status can be determined based on the information specified in Appendix 5 to the order of the Ministry of Finance, registered under number 107n. We have already talked about the main statuses above, the rest are reflected in the following table:

Status number (enter in field 101)	The meaning of payer status in 2017
01	taxpayer (payer of fees) - legal entity
02	tax agent
03	federal postal service organization that drew up an order for the transfer of funds for each payment by an individual
04	tax authority
05	Federal Bailiff Service and its territorial bodies
06	participant in foreign economic activity - legal entity
07	customs authority
08	payer - a legal entity (individual entrepreneur, lawyer, notary, head of a farm) that transfers funds to pay insurance premiums and other payments to the budget
09	taxpayer - individual entrepreneur
10	taxpayer - notary engaged in private practice
11	taxpayer - lawyer who established a law office
12	taxpayer - head of a peasant (farm) enterprise
13	taxpayer - another individual - bank client (account holder)
14	taxpayer making payments to individuals
15	a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
16	participant in foreign economic activity - individual
17	participant in foreign economic activity - individual entrepreneur
18	a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
19	organizations and their branches transferring funds withheld from the wages (income) of a debtor - an individual to repay debts on payments to the budget on the basis of an executive document
20	credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual
21	responsible member of a consolidated group of taxpayers
22	member of a consolidated group of taxpayers
23	authorities monitoring the payment of insurance premiums
24	payer - individual person who transfers funds to pay insurance premiums and other payments to the budget
25	guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
26

How to fill out field 101 in a payment slip in 2017?

An example of how to correctly fill out all lines of a payment order in 2017 is presented below.

Let’s say a limited liability company with the name “Success” uses a simplified taxation system and operates in the Elninsky district of the Smolensk region. The final indicators for the 1st quarter of 2017 reflected the company’s revenue within the range of 350,000 rubles. There are no preferential tax rates for the income share in the region.

Therefore, the advance amount passing through the simplified tax system, due for the transfer on the completion of the organization’s activities in the 1st quarter of 2017, is:

350,000 * 6% = 21,000 rubles.

This means that the payment order registered under number 71 on April 14, 2017 will talk about the transfer of money to the tax authority in the form of an advance payment under the simplified tax system for the 1st quarter of 2017 in the amount of 21,000 rubles. An accountant or other accountable person must correctly fill out a payment order for this amount.

So, in accordance with the transfer of tax, the fifth order of payment for tax deductions, insurance premiums and other types of payments is entered in field 21.

In line 101, record 01, because the company transfers tax revenues. In field 104, set the KBK for payment of tax amounts according to the simplified taxation format for income - 18210501011011000110. In line number 105 we write - OKTMO Elninsky district of the Smolensk region - 66619000. In line 106, record TP, and in rook 07 - KV 01.2017, which means movement funds for the 1st quarter of 2017. In section 108 set “0”, in field 109 – also “0”.

Line 22 indicates the LLC’s payment of current tax deductions and contributions, which the enterprise calculated on its own, so we write “0”. The UIN in this case is not recorded. On line 24, provide additional information regarding the transfer of money.

A clear example of what is correct from the point of view of tax accounting and reflection of the cash flow of an enterprise is given below. In green are the line numbers of the payment order.

Changes in payment orders from January 1, 2017

The organization pays taxes and insurance premiums based on the same filling rules, which come into force on January 1, 2017. The changes affected the filling of fields 107–110.

Another important change is that the BCC relating to insurance premiums has undergone adjustments. New BCCs begin to operate in December 2016.

Sample payment order for insurance payments to state funds from January 1, 2017

Below is a sample of filling out a payment slip regarding the payment of insurance premiums in 2017. In the payment order, you must indicate the details of your tax office, but not the Pension Fund of the Russian Federation or the Social Insurance Fund (as before).

Sample payment slip for advance payment for the 1st quarter of 2017

Sample payment order for an advance payment for the 1st quarter of 2017 under the simplified tax system (USN) income minus expenses

filling rules in a convenient table

The rules for filling out payment orders when transferring payments to the budget in 2017 are determined 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 budget system of the Russian Federation:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget;
• third parties who pay taxes or insurance premiums “for others.”

The listed persons must correctly understand how to fill out payment orders in 2017 so that their payments are received as intended and do not have to look for paid taxes or insurance premiums. For these purposes, it recommends paying attention to the table, which contains a breakdown of the fields of the payment order and provides recommendations for drawing up and filling out individual codes. The table already takes into account all changes that came into force on January 1, 2017.

Payment field	Filling
Payer information
TIN	Enter the TIN of the payer in the budget (including the tax agent). In this case, the first and second characters cannot immediately be zeros. The field may not be filled in for individuals if they indicated SNILS in field 108 or UIP in field 22. In all other cases, the TIN must be indicated.
checkpoint	Specify the checkpoint of the payer of payments to the budget (including a participant in foreign economic activity, a tax agent). Payers - individuals indicate zero (“0”) in this field. For organizations, the first and second characters cannot be zeros at the same time
Payer	Organizations (separate divisions) indicate their name of the organization
	Individual entrepreneurs indicate the surname, first name, patronymic (if any) and in brackets - “IP”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
	Notaries engaged in private practice indicate the last name, first name, patronymic (if any) and in brackets - “notary”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
	Lawyers who have established law offices indicate their last name, first name, patronymic (if any) and in brackets - “lawyer”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
	The heads of peasant (farm) households indicate the last name, first name, patronymic (if any) and in brackets - “peasant farm”, registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Please include a “//” sign before and after the address information.
Information about the payer (if taxes are paid by a responsible member of a consolidated group of taxpayers)
TIN	Indicate the TIN of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
	If the payment order is drawn up by a member of a consolidated group, the field shall indicate the TIN of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled
checkpoint	Indicate the checkpoint of the responsible participant in the consolidated group of taxpayers. The first and second characters cannot be zeros at the same time.
	If the payment order is drawn up by a member of a consolidated group, the field indicates the checkpoint of the responsible member of the consolidated group, whose obligation to pay tax is fulfilled
Payer	Indicate the name of the responsible participant in the consolidated group of taxpayers.
Field number	Field code	Field code value
Payer status
101	1	Taxpayer (payer of fees) – legal entity
	2	Tax agent
	6	Participant in foreign economic activity – legal entity
	8	An organization (individual entrepreneur) that transfers other obligatory payments to the budget
	9	Taxpayer (payer of fees) – individual entrepreneur
	10	Taxpayer (payer of fees) – notary engaged in private practice
	11	Taxpayer (payer of fees) – a lawyer who has established a law office
	12	Taxpayer (payer of fees) – head of a peasant (farm) enterprise
	13	Taxpayer (payer of fees) – another individual – bank client (account holder)
	14	Taxpayer making payments to individuals
	16	Participant in foreign economic activity – individual
	17	Participant in foreign economic activity - individual entrepreneur
	18	A payer of customs duties who is not a declarant, who is obligated by Russian legislation to pay customs duties
	19	Organizations and their branches that withheld funds from the salary (income) of a debtor - an individual to repay debts on payments to the budget on the basis of a writ of execution
	21	Responsible participant of a consolidated group of taxpayers
	22	Member of a consolidated group of taxpayers
	24	Payer – an individual who transfers other obligatory payments to the budget
	26	Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case
	27	Credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system, not credited to the recipient and subject to return to the budget system
	28	Legal or authorized representative of the taxpayer
	29	Other organizations
	30	Other individuals
KBK
104	Budget classification code (20 digits)
OKTMO
105	In the payment order, the organization must indicate OKTMO in accordance with the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST (8 digits)
Basis of payment
106	0	Contributions for injuries
	TP	Tax payments (insurance contributions) of the current year
	ZD	Voluntary repayment of debts for expired tax periods in the absence of a requirement from the tax inspectorate to pay taxes (fees)
	TR	Repayment of debt at the request of the tax inspectorate
	RS	Repayment of overdue debt
	FROM	Repayment of deferred debt
	RT	Repayment of restructured debt
	VU	Repayment of deferred debt due to the introduction of external management
	PR	Repayment of debt suspended for collection
	AP	Repayment of debt according to the inspection report
	AR	Repayment of debt under a writ of execution
	IN	Repaying the investment tax credit
	TL	Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt during bankruptcy
	RK	Repayment by the debtor of debt included in the register of creditors' claims during bankruptcy
	ST	Repayment of current debts during the specified procedures
Tax period and document number
Field value 106 “Basis of payment”	The value that must be indicated in field 107 “Tax period indicator”	The value that must be specified in field 108 “Document number”
		When filling out the field, do not put the “No” sign
TP, ZD	See table below	0
TR	The payment deadline established in the request for payment of taxes (fees). Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the request for payment of taxes (insurance premium, fees)
RS	The date of payment of a portion of the installment tax amount in accordance with the established installment schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Installment decision number
FROM	Deferment end date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Postponement decision number
RT	The date of payment of part of the restructured debt in accordance with the restructuring schedule. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Restructuring decision number
PB	The date of completion of the procedure used in the bankruptcy case. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)
PR	The date on which the suspension of collection ends. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision to suspend collection
IN	Date of payment of part of the investment tax credit. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the decision on granting an investment tax credit
VU	External management completion date. Enter the data in the format “DD.MM.YYYY” (for example, “04.09.2017”)	Number of the case or material considered by the arbitration court
AP	0	Inspection report number
AR	0	Number of the enforcement document and the enforcement proceedings initiated on the basis of it
0	0	0
Tax period, if the basis of payment is “TP, ZD”
	Description
The first two digits of the indicator are intended to determine the frequency of payment of taxes (insurance premiums, fees) established by the legislation on taxes and fees
MS	Monthly payments
HF	Quarterly payments
GD	Annual payments
In the 4th and 5th digits of the tax period indicator, enter the number:
from 01 to 12	Month
from 01 to 04	Quarter
01 or 02	Half-year
In the 3rd and 6th digits of the tax period indicator, put dots as dividing marks
The year for which the tax is transferred is indicated in 7–10 digits of the tax period indicator
When paying tax once a year, enter zeros in the 4th and 5th digits of the tax period indicator
If the annual payment provides for more than one deadline for paying the tax (fee) and specific dates for paying the tax (fee) are established for each deadline, then indicate these dates in the tax period indicator
For example, the payment frequency indicator is indicated as follows:
"MS.03.2017"; "KV.01.2017"; "PL.02.2017"; "GD.00.2017"
Date of payment basis document
Payment basis code (field 106)	What date is entered in field 109
TP	date of signing the tax return (calculation)
ZD	«0»
TR	date of the tax authority's request for payment of tax (insurance contribution, fee)
RS	date of decision on installment plan
FROM	date of decision to postpone
RT	date of decision on restructuring
PB	date of the arbitration court's decision to initiate bankruptcy proceedings
PR	date of decision to suspend collection
AP	date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense
AR	date of the writ of execution and the enforcement proceedings initiated on its basis
IN	date of decision to grant investment tax credit
TL	date of the arbitration court ruling on the satisfaction of the statement of intention to repay the claims against the debtor
Payment order
Field number	The value that the field takes	Reasons for writing off funds
21	3	When transferring taxes and mandatory insurance contributions (as well as penalties and fines for these payments), the values ​​“3” and “5” can be indicated in field 21 “Payment order”. These values ​​determine the order in which the bank will make payments if there are not enough funds in the organization’s account. The value “3” is indicated in payment documents issued by tax inspectorates and branches of extra-budgetary funds during forced debt collection. The value “5” is indicated in payment documents that organizations draw up independently. Thus, other things being equal, orders from organizations to transfer current tax payments will be executed later than requests from regulatory agencies to pay off arrears. This follows from the provisions of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603
	5
Unique Payment Identifier (UPI)
Props number	Props value
22	The “Code” field must contain 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. The values ​​of the UIP must also be communicated to payers by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia instruction dated July 15, 2013 No. 3025-U.
	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 of Russia dated April 8, 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 of Russia and in the letter of the Federal Tax Service of Russia dated February 21, 2014 No. 17-03-11/14–2337

Based on materials from: taxpravo.ru, buhguru.com

It is important to correctly fill out each field of the payment order in 2019. Moreover, each payment field has its own conditional number. In this article, we will designate the codes of the payment order fields in the table.

Bank payment order 2019

Payment orders are classified as bank documentation. In 2019, payment bills are formed according to the unified form 0401060, which is given in Appendix 1 to Bank of Russia Regulation No. 2-p dated October 3, 2002.

Sample payment order with field numbers

The fields of the payment slip must be filled out in the order approved by the Bank of Russia Regulations dated June 19, 2012 No. 383-P. At the same time, special filling out rules are established for payments for taxes, contributions and other similar payments. Fields 101-109 should be filled out in accordance with the provisions of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

Payment order field numbers with explanation in 2019: table

Field number	Field name	Props value / How to fill in
1	Payment order	Name of bank documentation
2	0401060	OKUD form number
3	№	Payment order number. The number can consist of a maximum of six digits. Payment bills are numbered sequentially. The countdown begins with the new year
4	Date	The date the payment order was issued. The date format is DD.MM.YYYY. Therefore, you need to indicate, for example, 03/26/2018
5	Type of payment	Field 5 is not filled in. An exception is urgent payment. In this case they write “urgent”
6	Amount in words	The amount in rubles is indicated in words with a capital letter, and in kopecks - in numbers. Moreover, the words “rubles” and “kopecks” are not abbreviated. If the amount is expressed in whole rubles, kopecks can be omitted
7	Sum	Enter the payment amount in numbers, dividing rubles and kopecks with a “-” sign. If there are no kopecks, put a “=” sign after the number, but then kopecks should not be mentioned in field 6
8	Payer	Companies indicate their name. Entrepreneurs enter their full name and “IP” in brackets. Then enter the address of the place of residence (registration), before and after the information about the place of residence (registration) put “//”
9	Account No.	Payer account number
10	Payer's bank	Name and location of the payer's bank
11	BIC	Bank identification code (BIC) of the payer's bank
12	Account No.	Correspondent account number of the payer's bank
13	Recipient's bank	Name and location of the recipient bank
14	BIC	Bank identification code of the recipient's bank
15	Account N	Recipient's bank account number
16	Recipient	For legal entities and banks, enter the name, for individual entrepreneurs - full name and in brackets - “IP”, for individuals engaged in private practice - full name and type of activity
17	Account N	Recipient's account number
18	View. op.	Payment order code – 01
19	Payment deadline.	Not filled out
20	Name pl.	Not filled out
21	Essay. plat.	The order of payment adopted in Article 855 of the Civil Code of the Russian Federation. For example, when paying taxes and contributions, enter the number 5 in field 21
22	Code	0 or unique payment identifier (UIN)
23	Res. field	Not filled out
24	Purpose of payment	The field explains the purpose of the payment. For example, indicate the full name of the tax and the period for which it is transferred to the budget
43	M.P	Print (if available)
44	Signatures	Signature of an authorized representative of the organization (for example, a manager) or individual entrepreneur
45	Bank marks	Not filled out
60	TIN	INN or CIO of the payer
61	TIN	Recipient's TIN or CIO
101	Payer status	Code according to the order of the Ministry of Finance dated November 12, 2013 No. 107n. For example, the following codes are included in the payment: 01 - if the company pays taxes and fees to the inspection; 02 - if the employer pays personal income tax for employees; 08 - if a company or individual entrepreneur pays contributions to the Social Insurance Fund; 09 - if an individual entrepreneur pays taxes, contributions for himself or his employees to the inspectorate
102	checkpoint	Companies indicate a 9-digit code for the reason for registration with the Federal Tax Service, entrepreneurs - zero
103	checkpoint	Recipient's checkpoint
104	KBK	20-digit budget classification code.
105	OKTMO	Code from the All-Russian Classifier of Municipal Territories
106	Basis of payment	Payment basis code according to the order of the Ministry of Finance dated November 12, 2013 No. 107n. For example: TP – if current payments are paid; ZD - if they are paying off the arrears; TR - if money is transferred upon request. In the payment slip for contributions for injuries they put 0
107	Tax period	A ten-digit code consisting of eight characters and two separating periods. The first two letter digits indicate the frequency of tax payment: MS - month; KV - quarter; PL - six months; The number of the month (from 01 to 12), quarter (from 01 to 04) or half-year (01 or 02) occupies the fourth and fifth digits, and the third and sixth are the dividing point. The annual payment corresponds to 00. The seventh to tenth categories are the year for which taxes, fees or contributions are transferred. For example, when paying pension contributions for March 2018, write MS.03.2018 in field 107
108	Document number	For current payments, enter 0. If you pay on demand, enter the request number; do not fill in the “No.” sign. In the injury payment form, put 0
109	Document date	For current payments of taxes and contributions, field 109 indicates the date of signing the declaration or calculation. If reporting on the transferred payment has not yet been submitted, then enter 0 in field 109
110	Payout code	In payment slips for taxes and contributions, field 110 is not filled in. When they transfer money from the budget to citizens - scholarships, salaries for public sector employees, code 1 is entered in field 110

Whether the tax will be transferred to the budget on time depends on the correctness of filling out the payment order. In 2017, payments for taxes and insurance contributions are filled out according to new rules. In this article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The payment order form remains the same; its form is contained in Appendix 2 to the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment slips, approved by order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n, were amended in 2017.

Let us recall the basic requirements for how to fill out a payment order for 2017:

• Payer status (101) indicates the person making the payment: “01” - legal entity, “02” - tax agent, “09” - individual entrepreneur, etc.
• When listing tax payments, in the fields provided for the INN (60) and KPP (102) of the recipient, indicate the details of the Federal Tax Service, and in the field “Recipient” (16) - the region, and in brackets - the name of the specific Federal Tax Service. You should especially carefully fill out the Federal Treasury account number (17) and the name of the recipient's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid and will have to be paid again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline is already passed.
• BCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Let us remind you that from 01/01/2017, insurance premiums, with the exception of contributions for “injuries”, should be transferred to the Federal Tax Service, therefore, the BCC for them has also changed.
• OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• Ground (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium/tax is paid (107): at the basis of “TP” and “ZD” the reporting (tax) period is indicated, for “TR” the date of the claim is indicated, and for “AP” - “0”.
• Payment type (110) – usually “0”.

An example of filling out the fields of a payment order in 2017.

Filling out a payment order from April 25, 2017

The latest changes to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Let's look at what's new in the updated Instruction 107n when filling out payment orders for 2017:

1. The issue with taxpayer status in field 101 of payment slips for the transfer of insurance premiums has been resolved. The position of the Federal Tax Service has changed on this matter more than once since the beginning of 2017, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order the following should be indicated:

• code 01 – when the organization transfers contributions for employees,
• code 09 – when an individual entrepreneur transfers contributions for employees or for himself.

When transferring insurance premiums for “injuries” to the Social Insurance Fund and other budget payments not administered by tax authorities, organizations and individual entrepreneurs indicate code 08 in the payment field 101.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

For an organization that transfers insurance premiums for employees, a sample payment order for 2017 will be as follows:

1. A new filling out of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay off debts on taxes and state duties for other taxpayers appeared from November 30, 2016, and from January 1, 2017, you can pay insurance premiums for others, except for “injuries” in the Social Insurance Fund.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 must be observed:

• In the fields provided for the payer's TIN and KPP, the TIN and KPP of the person for whom the tax or insurance premium is being transferred is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• “Payer” in the appropriate field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you must first indicate the TIN/KPP of the person who is paying, and then, after the “//” sign, enter the taxpayer for whom they are paying.
• The payer status (field 101) is indicated according to the status of the person for whom the payment is made: 01 – legal entity, 09 – individual entrepreneur, 13 – individual.

Example. Payment for another organization (Alfa LLC for Yakor LLC) of transport tax - payment order (filling sample 2017):

Don’t forget that in Moscow and the Moscow region, bank account details for paying taxes and contributions have changed since February 2017.

01/03/2019, Sashka Bukashka

A payment order is a document that contains an order from the owner of a current account to transfer a specific amount of money from this current account in favor of another person: a company, citizen, state and other recipients. Such an order is transmitted for execution to the banking organization in which the current account is opened.

All bank transfers by companies, as well as some payments by ordinary citizens, must be formalized by a special financial document - a payment order (PP). In the article we will tell you what kind of document this is, how to draw it up correctly, and we will analyze a sample payment order.

What is a payment order and why is it needed?

Payment order - what is it in simple terms? The payment is:

1. For the account owner - an instruction to the bank to transfer money to a third party.
2. For the bank, a payment order is the basis for debiting money from the owner’s account and crediting it to the recipients’ accounts.
3. For the recipient - confirmation of receipt of payment, contribution, payment.

Accordingly, this is the answer to the question of why a payment order is needed - for a money transfer through a bank. Without it, such a translation will not be possible.

The document has a unified form and special rules for drafting. That is, it is impossible to create a payment order in any form. The banking organization will not accept such an “order” for execution. You can download the payment order form for free in Excel 2019 and Word at the end of our article.

Payment order form

The payment order form (valid form) is approved in Appendix No. 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. Here's what it looks like:

You can download the payment order form (2019 relevance) at the end of the article.

Is a payment order a legal document? Yes, it is. However, only a correctly completed and certified order can be classified as an official or legal document. That is, if an error has crept into the payment or there is no signature, then such a form will be returned to the sender.

Why do you need a payment order?

Using a payment order, it is possible to carry out almost any financial transaction involving cash settlements.

The current form of payment is widely used for:

• payment for work, services, goods;
• settlements with the budget (taxes, fees, duties);
• making mandatory payments and loans;
• payment;
• currency acquisitions;

The payment is drawn up in at least two copies, the first remains with the manager - the owner of the r/account, the second will be kept in the banking institution. The remaining copies of the payment order (if necessary) are transferred to the recipient and (or) the bank in which the recipient's account is maintained.

How to fill out a payment form online

For individuals and individual entrepreneurs, the most relevant payments are the payment of tax fees and obligations. You can download the payment order in our article and fill it out according to the sample. But in order not to drive it in yourself, let’s consider a simpler method. To do this, we use a free service from the Federal Tax Service.

Next, select the form form. In our example, we select a payment order (a payment document will be needed in order to fill out everything and print a receipt, with which you will then need to go to the bank and pay in cash for what you need to pay).

Click “Next” and move on to the next step. Now let's decide on the type of payment. The service requires you to enter the BCC first, but if you do not know the correct budget classification code, then first select “Type of Payment”.

In our example, we create a payment order to pay insurance premiums for compulsory pension insurance in terms of funded pension. Next, select “Payment purpose”.

Now - “Payment type”.

Then - the code of the municipality.

According to the conditions of the example, it is not necessary to indicate the address of the taxable object. Details are required for property tax payments. Click “Next” and proceed to filling out the base.

We select the tax period, that is, the period of time for which we carry out calculations. According to the terms of the example, we make payments for April 2018.

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields of a new payment order - payment slip - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard payment order forms. The form and fields of the payment order, 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.

What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

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

A cash register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

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

CCP for non-cash payments: what has changed

Was

Cash register systems are used when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided...

It became

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except electronic means, were exempted from cash register transactions until July 1, 2019 (clause 4 of article 4 of Law No. 192-FZ dated July 3, 2018).

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes, it is necessary. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

to menu

From June 2018, new rules for non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:

• make sure that the payer has the right to dispose of the money;
• check whether the payment meets the established requirements;
• find out whether there is enough money in the account for payment;
• carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal bank instruction that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.

New rules for filling out payment orders for personal income tax from August 1, 2016

In the field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.

Payment amount in words field 6 is indicated only in paper payments; in the electronic version, the amount is not indicated in words.

In the field 21 " " you need to write a number 5 , and before there were 3.

Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)

In the field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

to menu

Paying taxes for third parties: how to fill out a payment form

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and individual). The Federal Tax Service said.

Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company's tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.

In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is being made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.

In this case, the total number of characters in the “Payment purpose” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

FYI

When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.

In the field 8 In the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, office 35//

Place the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.

Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13

The rules for processing all other payments, except for taxes, contributions and payment for municipal and government services, remain the same.

A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

to menu

Details for filling out payment slips for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.

New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).

ADDITIONAL LINKS on the topic

1. Examples of FILLING PAYMENTS TO THE TAX OFFICE
   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. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.
2. 
   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, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.
4. 
   a taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take the following actions...