Signature payment order. How to fill out a payment order

From November 30, 2016, "another person" (i.e. anyone) will be able to pay taxes for the organization. But at the same time, this person cannot demand a refund of the amounts paid.

Payment order or payment- a document to the bank on behalf of the owner (client) of the current account: transfer money to another account (pay for goods or services, pay taxes or insurance premiums, transfer money to an individual entrepreneur's account or pay a founder's dividend, transfer wages employees, etc., everything is below)

From 2017, tax contributions can be clarified if it was correct name bank and the correct account of the recipient. The remaining contributions must be returned and paid again. (signature 4, clause 4, article 45 of the Tax Code of the Russian Federation).

Also payment order can be generated (and sent via the Internet) in the Internet bank (for example, Sberbank-online, alpha-click, client bank). Internet banking is not needed for small organizations and individual entrepreneurs, because. it is complicated, expensive and less safe. It is worth considering for those who make more than 10 transfers per month or if the bank is very remote. Also, payments can be generated using online accounting, for example.

Since 2017, someone else can pay taxes for an individual entrepreneur, organization or individual. Then the details will be as follows: "TIN" of the payer - the TIN of the one for which the tax is paid; "KPP" of the payer - the KPP of the one for whom the tax is transferred; "Payer" - information about the payer who makes the payment; "Purpose of payment" - TIN and KPP of the payer for whom they pay, and the one who pays; "Status of the payer" - the status of the person whose duty is being performed. This is 01 for organizations and 09 for individual entrepreneurs.

From February 6, 2017, in tax payment orders, organizations in Moscow and the Moscow Region will have to put new bank details, in the field “Payer's Bank” you need to put “GU of the Bank of Russia in the Central Federal District” and indicate BIC “044525000”.

Filling in the fields

TIN and KBK details are the most important values ​​​​in payments. If they are correct, then the payment will most likely go through. Period, payer status, sequence - if there are errors in these fields (did not have time), then payments still almost always go through, but it's better not to risk it. There are no penalties for incorrectly filling out payment forms (this is your money), but the payment may not go through, then you will have to look for it, return it and possibly pay penalties.

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

VAT in payment orders is always indicated in the purpose of payment. If it is not there or cannot be, they attribute "Without VAT".

The order of payment in all examples is the 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, 0 has been put in all tax payments (this is the answer, where to get the UIN). UIN is set if the TIN of the payer is not indicated in the payments or payments are transferred at the request of officials. In non-tax do not put anything.

On the payment order at the bottom in the top line, there must be a signature of the head (IP) or a person acting by proxy. Also, if an organization or individual entrepreneur uses a seal, then it should also stand.

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

In the attribute (field) "110" of the transfer order Money until 2015, an indicator of the type of payment was indicated ("PE" - payment of penalties; "PC" - payment of interest). Now there is nothing indicated.

From October 1, 2015, instead of "OPERA-1" you need to indicate "Operations Department of the Bank of Russia" in the Beneficiary's Bank field for state duties, customs and some other payments.

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

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

Samples of filling

All payments

See full list payment orders (updated for 2018-2019):

Where can I get a payment order for free? How to fill out a payment order? What are the types of payment orders? I will post here examples of filling out payment forms in Excel for 2018-2019, made using free program Business Pack. It's nimble and simple program. In addition to payments, there are a lot of useful documents in it. Recomend for everybody! Especially useful for small organizations and individual entrepreneurs who want to save money. Some additional functions in it are paid, but for payment orders it is free.

To create (for printing) a payment order in 1C Accounting 8, you need to open the menu "Bank" - "Payment order".

IP to myself

An individual entrepreneur, unlike organizations, can dispose of all the proceeds as he pleases. Does not have accounting and cash discipline. It is often impossible or unprofitable to withdraw money from the same bank as the current account. Then you can transfer part or all of the funds to any personal account (but only opened to the IP itself) in another bank - for example, Corn, Sberbank, Tinkoff, Alfa-Bank, etc.

Deadlines It should be noted that non-tax payments can be made within a week (if you are late, you do not need to redo it), i.е. you can safely bring such a payment to the bank yesterday or the day before yesterday.

Purpose of payment: Replenishment of own account. Without VAT.

Fig. A sample of filling out a payment order from an individual entrepreneur to himself in the Business Pack.

For a product/service

A sample payment for a product or service in Excel for 2018-2019 can be displayed both with and without VAT. This must be stated on the invoice from your supplier. VAT payment order

Purpose of payment: Funds were transferred to the supplier under contract number 12345. incl. VAT 18% - 1694-92

Purpose of payment: Transferred funds for services under contract number 12345. incl. VAT 18% - 1694-92

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for a product / service in the Business Pack.

Payroll

Sample payment order for the issuance of salaries in Excel for 2018-2019.

An employee can choose a bank for receiving a salary. To do this, he needs to write an application.

Purpose of payment: Payment of wages to an employee according to employment contract. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for the payment of wages in the Business Pack.

Dividend

Please note that this is a payment for the payment of a dividend to the founder in Excel for 2018-2019, and not personal income tax on the dividend. Only an organization can pay dividends and only according to accounting data after the allocation of profits.

Purpose of payment: Payment of dividends to the head. Without VAT.

Payer status: Do not indicate anything, because status is needed only for payments to the budget.

Fig. A sample of filling out a payment order for the payment of a dividend in the Business Pack.

To the tax

Payment order for paying taxes in Excel for 2018-2019. By law, only the Organization itself (IP) can pay its taxes. Transferring taxes for another person is prohibited (except when we are talking about the tax agent for personal income tax).

Deadlines The date in the tax payment must strictly correspond to today's, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the tax for you is no longer important. They can go for a week.

Where can I get tax details? on the website of the tax there is a service for the formation of payments with a choice of tax.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the tax is paid - for example, GD.00.2016. List of periods.

Purpose of payment: personal income tax from the salary of employees. Without VAT.

Purpose of payment: personal income tax from the founder's dividend. Without VAT.

Purpose of payment: Advance payment of income tax for 2015. Without VAT.

Basis of payment: Advance payment for USN tax for 2015. Without VAT.

The payment for penalties and fines is the same as for paying tax, only.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (if paying their own taxes).

Payer status: 02 - for organizations / 02 - for individual entrepreneurs (if personal income tax (on salary or dividend) is paid for employees (founders) as a tax agent).

Fig. A sample of filling out a payment order for paying taxes in the Business Pack.

Insurance premiums: PFR, MHIF and FSS

Also, from 2017, it is necessary to indicate the period for which contributions are paid - for example, MS.10.2018.

Since 2016, we have not put anything in field 110 (it was 0). See picture.

In 106, sometimes they require you to write TP. In field 107, some banks ask you to write the period for which the fee is paid - for example, GD.00.2016. List of periods.

Payment orders for the payment of insurance premiums for OPS (PFR), MHIF, FSS in Excel for 2018-2019. By the way, I have good (and free) instructions for RSV-1 and 4-FSS.

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for 2015 for IP Reg. No. 071-058-000000. Without VAT. ()

Purpose of payment: Contributions to the FFOMS for 2015 are transferred for IP Reg. No. 071-058-000000. Without VAT.(IP contributions can be calculated using this free calculator)

Purpose of payment: Contributions are transferred to the Pension Fund for the insurance part of the pension for the 4th quarter of 2015 for employees Reg. No. 071-058-000000. Without VAT.(I also recommend the calculation of vacation pay)

Purpose of payment: Contributions to the FFOMS for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Reason for payment: Contributions to the Social Insurance Fund for the 4th quarter of 2015 are transferred for employees Reg. No. 071-058-000000. Without VAT.(I recommend the salary calculator, with which you can calculate all contributions and even sick leave and vacation pay)

Deadlines. The date in the payment for the payment of insurance taxes must strictly correspond to today, otherwise the bank will not accept it. The payment is considered to be executed for the regulatory authorities on the date that it stands. And when the money goes to the funds, it doesn't matter to you anymore. They can go for a week.

The payment order for penalties and fines is the same as for paying tax only.

Payer status: 08 - for individual entrepreneurs. If the payment of insurance premiums for the IP itself.

Payer status: 01 - for organizations / 09 - for individual entrepreneurs (If payment of insurance premiums for employees) (letter of the Federal Tax Service dated 03.02.2017 No. ZN-4-1 / [email protected]) (Order of the Ministry of Finance dated April 5, 2017 No. 58n).

Fig. A sample of filling out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation in the Business Pack.

How long to keep payments? Within 6 years after the end of the year in which the document was last used for the calculation of contributions and reporting (Clause 6 of Part 2 of Article 28 federal law dated 24.07.09 No. 212-FZ) or 5 years (p. 459 Order of the Ministry of Culture of Russia dated 25.08.2010 N 558)

Let me remind you that all these payments can be edited in Excel or using this free program:

Sometimes it becomes necessary to fill out a payment order at the request of the Federal Tax Service. In 2018, and earlier, in order to do this correctly, a number of points must be taken into account. They will be discussed in our consultation.

Basis for making a payment

When they talk about a payment order by decision of the tax authority, they mean the following situation:

1. The payer (company / individual entrepreneur), by virtue of the law, is obliged to independently calculate the tax to be transferred to the treasury and draw up the corresponding payment document.
2. The statutory period for the voluntary repayment of the current tax debt has passed.
3. From the tax inspectorate, a requirement was received to make a tax payment within the time period prescribed in it.

It should be noted that to fill out a payment order by decision of the tax authority, the same form is used as for the voluntary repayment of current mandatory payments. It is enshrined in the regulation of the Central Bank of Russia dated June 19, 2012 No. 383-P. This form has the index 0401060.

Nuances

The procedure for filling out a payment order at the request of the Federal Tax Service in 2018 has its own characteristics. This applies to fields that must be traditionally filled out. The main nuances are discussed in the table below.

In field 106 “Basis of payment”, put exactly “ZD” if you voluntarily repay debts for expired tax periods, but at the same time there were no requirements from the Federal Tax Service Inspectorate for the payment of tax (fee, insurance premium).

Payment ID (UIP)

Also Special attention must be shown to field 22 - "Unique Payment Identifier" (UIP). It consists of 20 or 25 characters. By general rule UIP should be reflected in the payment only if it is established by the recipient of funds. In addition, the latter must bring its value to the payer (clause 1.1 of the instructions of the Central Bank of the Russian Federation of July 15, 2013 No. 3025-U).

When transferring the amounts of current taxes, fees, insurance premiums calculated by the payer independently, additional identification of such payments is not required. In this case, KBK, TIN, KPP and other details of payment orders serve as identifiers. In field 22 "Code" it is enough to enter "0". In doing so, the bank:

• cannot refuse to execute such an order;
• is not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ЗН-4-1 / 6133).

At the same time, filling out a payment order at the request of the IFTS for 2018 obliges to transfer the UIP value to the payment, which should be indicated in the submitted request.

Otherwise, filling in the payment order fields at the request of the Federal Tax Service has no fundamental features.

Fine

When it is necessary to issue a payment order for a fine according to the decision of the Federal Tax Service Inspectorate of 2018, it should be remembered that in the BCC the numbers from the 14th to the 17th will be - 3000. In addition:

• field 105 - OKTMO municipality, where they accumulate funds from the payment of fines;
• field 106 - "TR";
• field 107 ("Tax period") - "0";
• field 108 - the number of the requirement (the sign "No" is not necessary);
• field 109 - the date of the document from field 108 in the format "DD.MM.YYYY";
• after 110 - do not fill;
• field 22 ("Code") - UIN (if it is not in the request, then "0");
• field 101 - "01" for legal entities and "09" for "IP";
• "Priority of payment" - 5.

Basically, these are all the features of paying a fine to the IFTS by payment order in 2018.

In the current domestic system of cashless payments, it is difficult to overestimate the role of a payment order. However, there are often difficulties with filling in certain fields of this form, which in turn can lead to problems with making and enrolling a payment. To simplify the procedure for generating a document, you can familiarize yourself with the sample fields of a payment order in 2017 by clicking on the link.

Payment order

The official form of the payment order is approved by the Central Bank of Russia in the Regulation of 06/19/2012 N 383-P. You can download it, including using the legal reference system "Consultant Plus".

In addition to the form itself, the Central Bank of Russia in the same Explanations developed and described the fields of the payment order.

Before starting to draw up an order form, you should study the requirements for the content of its sections set out in Appendix No. 1 to the Clarifications of the Central Bank. You also need to remember the recommendations of the Ministry of Finance of Russia on the need to fill in all the columns that serve to identify the transfer.

Appendix No. 3 to the above act of the Central Bank of Russia contains a form of payment order with field numbers.

It should be noted that the Central Bank of Russia assigned a specific code to each section and details of the payment order, and also described the requirements for its content.

The abbreviated notation is as follows:

• "1" is used to indicate the name of the document;
• "2" - form code according to OKUD;
• "3" - serial number;
• "4" - the day, month and year of its compilation;
• "5" - column of the payment order for the type of payment;
• "6" - the amount stated in words;
• section "7" is intended to reflect the total in numerical terms;
• field "8" reflects the name or full name of the originator of the payment;
• "9" - an indication of his account;
• "10" serves to reflect the payer's bank;
• "11" and "12" - for the BIC and the account of the above-mentioned credit institution;
• "13" - the number of the payment order field - is used to enter data about the bank of the recipient of the transfer;
• "14" and "15" are intended for entering the BIC and the account of such a structure;
• the name or full name of the recipient of money is entered in section "16", and his account number - in field "17";
• the value "18" is entered to indicate the type of operation;
• in 2017, the payment order field numbers from “19” to “21” are used to reflect information about the term, purpose and order of transfer;
• "22", or a code in which UIP or UIN are entered;
• the reserve field is displayed in the value "23";
• the purpose of the payment should be recorded in column "24";
• details "60" and "61" reflect the TIN of the parties to the money transfer operation;
• fields "101" - "110" are used to record information when transferring in favor of the budget;
• columns "43" and "44" are intended for the signature of the originator of the payment and the imprint of his seal;
• "45" - bank notes on debiting money;
• the value "62" is used to indicate the date of receipt of the instruction by the credit institution;
• completing the description of the fields of the payment order, it should be indicated that column "71" indicates the date the funds were debited from the account.

When making payments in favor of the budget system, the following fields must also be completed.

A payment order is needed to transfer money to suppliers, pay taxes to the budget, and pay salaries to employees. How to create a payment order in 1C 8.3 in 4 steps read here.

A payment order, or payment order, is a document that an organization provides to a bank to transfer money from a current account. Most often this is done electronically, via the Internet, using special banking services. But you can also provide payments to the bank in paper form. A payment order in 1C 8.3 can be generated both in an electronic file and on paper.

Read here how to create a payment order in 1C 8.3 in 4 steps.

How to create a payment in the BukhSoft program

Step 1. Create a "Payment order" document in 1C 8.3

Go to the section "Bank and cash desk" (1) and click on the link "Payment orders" (2). A window for viewing and creating payments will open.

In the window, click on the "Create" button (3). A form for filling out a payment order will open.

Step 2. Fill in all the required fields in the payment order in 1C 8.3

Fill in the following fields in the payment order form:

• "Organization" (1). Specify your organization;
• "Type of operation" (2). In this field, select the type of operation that suits you from the list. For example, "Pay to supplier" or "Pay tax";
• "Recipient" (3). In this field, select the recipient you need from the "Counterparties" directory;
• "Expense item" (4). Here, select the item of expenditure that suits you from the “Cash flow items” directory, for example, “Payment to the supplier”;
• "Beneficiary's account" (5). In this field, you must fill in the bank details of the recipient: current account, bank, BIC, corresponding account;
• "Priority" (6). Here . For example, when paying suppliers and when paying taxes, you need to put "5", when paying salaries - "3";
• "Amount of payment" (7). Specify the amount of payment;
• "VAT rate" (8). Choose an option from the list;
• "Purpose of payment" (9). Write on which contract or invoice you are paying, and what is the subject of payment (for goods, services, payment of taxes, repayment of a loan, etc.).

When you select certain types of transactions in the payment form, additional fields appear. For example, if you select Pay Tax (10), the following fields will appear:

• "Tax" (11). Here, from the list, you must select the tax that you transfer, for example, "VAT";
• "Details for the transfer of taxes and other payments to the budget" (12). Here you indicate the KBK, OKTMO code, payer status, payment basis, tax period.

After filling in all the fields, click the "Record" (13) and "Submit" (14) buttons. The payment is ready to be uploaded to the client bank.

Step 3. Print a payment order from 1C 8.3

If you need to print a payment order for submission to the bank, then click the "Payment order" button (1). A printed payment form will appear on the screen.

Press the "Print" button (2) to start printing.

Step 4. Upload the file with payment orders from 1C 8.3 for uploading to the client bank

Most organizations use the bank-client system to send payments. This is the name of the interface for working with the servicing bank, which allows you to send and receive payments and bank statements. In such systems, there is always a function for loading payment orders into in electronic format. 1C 8.3 also has the function of uploading payment orders in electronic form. The file with payments is unloaded from accounting program and uploaded to the client bank. To upload a file with payment orders from the 1C 8.3 Accounting program, go to the "Bank and cash desk" section (1) and click on "Payment orders" (2). A list of all created payments will open.

In the window that opens, select your organization from the list (3).

Now only payments for the selected organization are visible in the list. Next, click the "Send to Bank" button (4). The "Exchange with the bank" window will open.

In the window that opens, you can see payment orders ready for uploading. They have the status "Prepared" (5). Checkboxes (6) indicate payment orders that will be uploaded. If necessary, you can click the mouse to uncheck the checkboxes that do not need to be sent. In the "Upload file to the bank" field (7) specify the file name and the folder where this file should be saved. To do this, press the “…” button (8). Click the "Upload" button (9) to save the file with payments to the folder you specified. After clicking this button, the payment status will change to "Sent".

Now the file with payments is in the folder that you specified in the field "Upload file to the bank" (7). Upload this file to the client bank to make payments on the uploaded payment orders.

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields of a new payment order - a payment order - for transferring personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance premiums to the budget, use standard forms of payment orders. Form and payment order fields, the 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 budget item should be filled in the payment? The rules for filling out new payment orders in 2019 when transferring taxes to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. No. 107n. These rules apply to anyone who makes payments to budget system RF:

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

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). 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

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

Cash registers are used when accepting (receiving) and paying cash in cash and (or) in a non-cash manner for goods, works, services ...

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

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

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

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

No, for non-cash settlements with organizations and individual entrepreneurs, it is not necessary to use CCP in principle. Exception - settlements with presentation electronic means payment. For example, when paying with a card. If settlements go through the "Client-Bank" system, then CCP 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.

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From June 2018 new rules for cashless payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for cashless payments are changed (Law No. 212-FZ of July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank declined the payment only 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 card meets the established requirements;
• find out if there is enough money in the account for the payment;
• perform other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the content of the payment order. This means that from June 1, 2018, the bank has the formal right to refuse due to any error in the payment (). The error can be corrected only if there is internal instruction bank, which 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 - penalties.

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

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

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

In field 21 " " you need to write a number 5 , and before it was 3.

Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. 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 04.10.2017 No. 05-09-06/64623)

In field 22 props" The code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

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

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

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Payment of taxes for third parties: how to fill out a payment order

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

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

Note: The Federal Tax Service of Russia in a letter dated 01.25.18 No. ZN-3-22 / [email protected] told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Filling in 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 specify the short name of the extra-budgetary fund (FSS, FFOMS or PFR) 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 made. For example: "Paying VAT for the 1st quarter of 2017", "Paying income tax for the 1st quarter of 2017".

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

For your information

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct 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 payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2019 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 the entrepreneur fills in the payment order with the last name, first name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

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

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

By a letter from the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional 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 PFR letter No. AD-03-26 / 19355 dated 05.12.13

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

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

Note: A section is open for organizations and individual entrepreneurs for all taxes and fees. Come in anytime. Download completed examples of payment orders 2019.

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

From February 4, 2019, you need to be more careful when filling out payments for taxes, contributions, 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 the old and new bank accounts is given in the letter of the Federal Tax Service of December 28, 2018 No. KCh-4-8 / [email protected].

New UFK numbers will need to be indicated in payment orders from February 4. At the same time, the Central Bank established a "transitional" period. So, when filling out payment orders, the operation of two bank accounts (old and new) is allowed until April 29, 2019. After this date, payers will only need to indicate new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09 / 27053).

1. Examples of FILLING IN PAYMENTS to the TAX
   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 transfers payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are given for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders for the transfer of funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   The rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation are given. The code in field 101 of the payment.
4. 
   a taxpayer who learns that due to an error made in the payment order the tax is not reflected in the personal account, must take the following actions ...