Fields for filling out a payment order in a year. How to correctly fill out a payment order for taxes (contributions). Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

News on the topic

New from 07/05/20 19: The Central Bank of the Russian Federation has published draft instructions “On the procedure for indicating the code of the type of income in orders for the transfer of funds” of the procedure for indicating the code of the type of income in orders for funds transfer. Due to the fact that from June 1, 2020, in accordance with Federal Law No. 12-FZ dated February 21, 2019, when paying wages and other payments to an employee, employers will be required to indicate income type codes in payment documents. The list of types of income that cannot be levied has been added.

New from 02/25/2019:According to Federal Law No. 12-FZ dated 21.02.2019, which amended the law on enforcement proceedings dated 02.10.2007 No. 229-FZ, from June 1, 2020, employers will be required to indicate codes in payment documents when paying wages and other payments to employees types of income (new details for payments to employees will appear in the payment order).

New from 05/10/2017:In the instructions of the Bank of Russiadated July 5, 2017 N 4449-U, paragraph was added 4.1 of order 383-P. Also in "Appendix 1" in details line 101 - 110:Column 1 is presented in a new edition ("101 - 109"); in column 3, paragraph two is declared invalid; etc. Excerpt: "1.3. Supplemented by Appendix 13 as amended by the Appendix to this Directive.".

New from 02/24/2017: The Federal Tax Service of Russia, in letter No. ZN-3-1/978@ dated 02/15/2017, clarified the procedure for filling out field 101 of the payment order for the transfer of insurance premiums from 01/01/2017.

Federal Tax Service of Russia in letter dated 02/03/2017 No. ZN-4-1/1931@ forpayment orders for the transfer of insurance premiumsexplained the procedure for indicating codes in the “101” field.

New from 02/17/2016: Effective from 03/28/2016 Directive of the Bank of Russia dated November 6, 2015 No. 3844-U On introducing amendments to the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. According to these changes, in payment orders for the payment of taxes and fees, insurance premiums, customs and other payments to the budget system of the Russian Federation, it is not necessary to fill in detail 110 - payment type.

Excerpt from Bank of Russia Regulations dated June 19, 2012 No. 383-P “On the rules for carrying out transfers” water of cash"

(as amended by Bank of Russia Directives No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated November 6, 2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer - an individual to the recipient of the funds specified in the payer's order.
5.2. A payment order can be used to transfer funds from a deposit account, taking into account the requirements established by federal law.
5.3. Details, form (for a payment order on paper), payment order details numbers are established in Appendices 1 - 3 to these Regulations.
5.4. The payment order is drawn up, accepted for execution and executed electronically, on paper.
5.5. The payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation. (as amended by Bank of Russia Directive No. 3248-U dated April 29, 2014)
5.6. If the payer is a bank, the transfer of funds to the bank account of the client - the recipient of the funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The order for the transfer of funds without opening a bank account of the payer - an individual on paper must indicate the details of the payer, recipient of funds, banks, transfer amount, purpose of payment, and may also indicate other information established by the credit institution or recipient of funds as agreed with the bank. An order to transfer funds without opening a bank account for the payer - an individual - can be drawn up in the form of an application.
The form of the order for the transfer of funds without opening a bank account of the payer - an individual on paper is established by the credit institution or the recipients of funds in agreement with the bank.
Based on the order to transfer funds without opening a bank account for the payer - an individual, the credit institution draws up a payment order.
5.8. An order for the transfer of funds without opening a bank account of the payer - an individual, transmitted using an electronic means of payment, must contain information that allows you to identify the payer, recipient of funds, the transfer amount, and the purpose of the payment.
5.9. Based on the orders of payers - individuals, a credit institution can draw up a payment order for the total amount and send it to the bank of the recipient of funds, to the recipient of funds agreed with the bank of the recipient of funds, to the recipient of funds using the register method or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of these Regulations may be applied.

The payment order in 2016 (sample at the end of the article) is filled out in accordance with Appendix 3 to the regulations approved. How to make a payment?

Regulation No. 383-P contains a list and description of the payment order details (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P). When paying taxes and insurance contributions to the budget, use standard payment order forms .

Payment order in 2016: number, date and type of payment

In field 3 payment order for 2016, indicate the number of the payment order in accordance with the numbering accepted in the organization. The number cannot exceed six characters (Appendix 11 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P, clause 6 of Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

In field 4 indicate the date of the payment order: on paper - in the format DD.MM.YYYY, for example 09.14.2016; in electronic form - in a format approved by the bank.

In field 5 indicate the type of payment: “urgent”, “telegraph”, “mail”. Another value may be specified if provided by the bank. If the payment is processed electronically, instead of words you should indicate a special code set by the bank, or leave the field blank.

Field 101 of the payment order: organization status

In field 101 payment order 2016, you must indicate the status of the organization or entrepreneur that transfers funds to the budget. The payer status is indicated by a two-digit code in accordance with Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. For example, organizations that transfer taxes from their own activities indicate in field 101 code 01 “Taxpayer (payer of fees) - legal entity.” Organizations that transfer taxes as tax agents indicate code 02. If an organization transfers insurance premiums, in field 101 you need to indicate code 08 “Organization (individual entrepreneur) paying insurance premiums.”

Fields 6 and 7 of the payment order: amount in words and numbers

Field 6 Fill out the “amount in words” of the payment order for 2016 only in paper payment orders. Please indicate the payment amount in rubles in capital letters. In this case, write the word “ruble” in the appropriate case without abbreviations. This is stated in Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P. Taxes must be transferred to the budget in full rubles, with kopecks rounded according to the rules of arithmetic. That is, the amount of tax (contribution) is less than 50 kopecks. discard, and the amount of tax (contribution) is 50 kopecks. and more rounded to the full ruble (clause 6 of Article 52 of the Tax Code of the Russian Federation).

In field 7 On paper payments, indicate the amount in numbers. Since the payment is transferred in whole rubles, do not indicate kopecks. After the payment amount, put the “=” sign (for example, 3000=). At the same time, in the “Amount in words” detail, the payment amount must also be indicated without kopecks. But insurance premiums do not need to be rounded. List them in rubles and kopecks

Fields 8-12, 60 and 102 of the payment order: information about the payer

Fill out information about the payer in accordance with the rules given in Appendix 1 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Information about the payer is indicated in fields 8"Payer", 60 "INN" and 102 "Checkpoint". The details of filling out these fields depending on the payer category are presented in the table. Bank details of the payer. In field 9“Account No.” indicate the payer’s bank account number. Field 10 Fill out “Payer's bank” if the payment is submitted on paper. Indicate in it the name and location of the payer's bank. In field 11"BIK" indicate the bank identification code (BIC), and in field 12“Account No.” is the correspondent account of the payer’s bank with the Bank of Russia.

Payment order fields 16, 61, 103: information about the recipient

Fill out information about the recipient of funds in accordance with the rules given in Appendix 1 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Please provide the required details in fields 16"Recipient", 61 "INN" and 103 "Checkpoint". The recipients of taxes and insurance contributions are the administrators of the corresponding budget revenues. That is, the inspection of the Federal Tax Service of Russia and the branches of the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia. Personal accounts into which payments controlled by these departments are received are opened in the territorial departments of the Federal Treasury. Therefore, in field 16 “Recipient”, indicate the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the revenue administrator: the name and number of the tax office or territorial branch of the extra-budgetary fund. For example, “UFK for Moscow (Inspectorate of the Federal Tax Service of Russia No. 43 for Moscow).” The recipient's name should not exceed 160 characters (Appendix 11 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Payment order fields 13, 14, 15, 17: recipient details

Field 13 Fill out “Recipient's bank” if the payment is submitted on paper. In this field you must indicate the name and location of the recipient's bank. In field 17“Account No” indicate the recipient’s bank account number. In field 14“BIK” indicate the bank identification code (BIC), and in box 15“Account No.” is the correspondent account of the recipient’s bank with the Bank of Russia. All this information can be obtained either on the websites of the tax service and extra-budgetary funds, or directly from the territorial inspectorates and fund branches.

Payment order fields 18, 19, 20, 21: payment information

In field 18 The code of the payment document must be indicated. Payment orders are assigned code 01 (Appendix 1 to the regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P). You need to enter it in this field. Fields 19"Payment due date" and 20 “Purpose of payment” is filled out only in cases where this is directly provided for by the instructions of the Bank of Russia (Appendix 1 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P). These fields do not need to be filled in on payment orders for the transfer of taxes and insurance premiums.

In field 21“Payment order” indicate the order of payment in accordance with the law. When transferring taxes and insurance premiums (as well as penalties and fines on these payments). Field 21 can contain the values ​​“3” and “5”. 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.

Payment order field 22: payment identifier (PIP)

Field 22 “Code” is intended to indicate a unique payment identifier (UPI). This detail is reflected in payments only if it is established by the recipient of the funds and communicated to the payer (clause 1.1 of the Bank of Russia Directive No. 3025-U dated July 15, 2013). When paying current taxes, fees, and insurance premiums calculated by payers independently, the UIP is not established. Recipients of funds identify incoming payments based on TIN, KPP, KBK, OKTMO (OKATO) and other payment details. Therefore, in the “Code” field when transferring current taxes and contributions, it is enough to indicate the value “0”. Do not leave field 22 blank. Otherwise, the bank may not accept the document for execution.

Other fields of the payment order: payment information

Payment information that must be indicated in the 2016 payment order for the payment of taxes and insurance premiums includes:

• budget classification code - field 104;
• OKTMO code - field 105;
• basis of payment - field 106;
• tax period (when transferring taxes) - field 107;
• number of the document on the basis of which the payment is transferred - field 108;
• date of the document on the basis of which the payment is transferred - field 109;
• purpose of payment - field 24.

Fill out all these details in accordance with: Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013 - if you are transferring taxes; with Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n - if you are transferring insurance premiums. If you do not fill in the details related to the payment information, banks simply will not allow such a payment order to pass in 2016 (a sample of the correct form is below).

In July, many entrepreneurs pay taxes on their income. The advance payment under the simplified tax system for the six months and UTII for the second quarter is transferred no later than July 25. And businessmen using the general regime pay personal income tax for 2015 until July 15 inclusive.

The payment order contains fields that entrepreneurs fill out according to special rules. For example, individual entrepreneurs, unlike companies, do not have a checkpoint. And the Taxpayer Identification Number (TIN) consists of 12 characters, not 10. Due to errors in the fields, the payment may be stuck on unknown lines.

We analyzed which fields accountants and entrepreneurs often make mistakes in. Let us tell you in more detail how to fill out such fields.

You can see the payment order field numbers in the sample below. For your convenience, we have highlighted the field numbers in color. The payment order for tax transfer is drawn up in form 0401060, given in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. Each field is assigned its own number.

What features should an entrepreneur take into account?

TIN (field 60)

A businessman's TIN consists of 12 digits. This is the individual number that the businessman received from the tax office as an individual. When registering as an individual entrepreneur, merchants do not receive a special TIN. The first and second digits of the TIN are not equal to zero (Order of the Ministry of Finance of Russia dated September 23, 2015 No. 148n).

Payer (field 8) and his signature (field 44)

Write down the full name of the entrepreneur and in brackets - individual entrepreneur. Then indicate your place of residence (registration) address. Place “//” before and after the address information.

Example: Solntseva Olga Petrovna (IP)//g. Krasnodar, Lenina Ave., 15, apt. 89//.

In field 44 the businessman needs to sign.

Payer status (field 101)

In field 101, enter code 09. This status differs from the one set in the company’s payment order (Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n).

If a businessman pays personal income tax on payments to employees, in field 101 indicate payer status 02.

Checkpoint (field 102)

Individual entrepreneurs do not receive a checkpoint. Therefore, enter 0 in field 102 of the payment slip.

How to fill out each payment field

Tax amount in words (field 6) and in numbers (field 7)

In field 6, enter the tax amount in capital letters. Write the word “ruble” without abbreviations (Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Example:“Sixty-one thousand two hundred and fifty rubles.”

In field 7, enter the payment amount in numbers. After them, put the “=” sign.

Let's say like this: 61250= .

Taxes should be transferred to the budget in full rubles. Discard amounts less than 50 kopecks, and round up 50 kopecks or more to the full ruble.

Account number (field 12)

Indicate the correspondent account number of the bank in which the individual entrepreneur has a current account.

Type of operation (field 18)

Mark the code. For payment orders this is always 01.

Payment order (field 21)

When transferring taxes on time based on your own calculations, indicate the fifth priority. If you pay tax at the request of the inspectorate, then show the value of priority 3 (clause 2 of Article 855 of the Civil Code of the Russian Federation and letter of the Ministry of Finance of Russia dated January 20, 2014 No. 02-03-11/1603).

Unique accrual identifier (field 22), TIN (field 60). You only need to indicate the UIN value if you pay tax at the request of the inspectorate. The UIN value consists of 20 or 25 characters. If you indicate the UIN, then you will not need to reflect the TIN (field 60) on the payment.

If you are transferring current payments based on your calculation, then enter the value 0 in field 22. But then in field 60 be sure to indicate the TIN.

Budget classification code (field 104)

Enter the 20-digit KBK. For personal income tax, simplified tax and UTII, different BCCs are provided. And for an advance payment according to the simplified tax system, the code depends on the object. See the table below for BCC values.

KBK on income taxes for entrepreneurs

OKTMO (field 105)

The code indicates to which municipality the individual entrepreneur pays tax. The specific number is indicated in the All-Russian Classifier of Municipal Territories OK 033-2013. It was approved by order of Rosstandart dated June 14, 2013 No. 159-st. OKTMO consists of 8 or 11 characters. If your OKTMO consists of 8 characters, then you do not need to add zeros to 11 characters.

It is possible on the website of the Federal Tax Service of Russia. To do this, go to the “Electronic Services” section on the main page and select “Find out OKTMO”. Then enter your region and municipality. The service will write your OKTMO.

Reason for payment (field 106)

When transferring taxes on time, enter the current payment code “TP”.

If you are paying off tax debt voluntarily, then instead of “TP” in field 106 write “ZD”. If you are repaying a debt at the request of the tax authorities, then the basis of payment is “TR”.

Tax period (field 107)

In the payment order for payment of the UTII amount or advance payment under the simplified tax system for the first half of 2016, indicate KV.02.2016. If an individual entrepreneur pays personal income tax for 2015 in July, then GD.00.2015 should be reflected in the field.

The “Tax period” indicator consists of 10 characters. The first two characters determine the frequency of payment: month (MS), quarter (Q), six months (PL), year (Y). In the 4th and 5th digits for monthly payments the number of the month of the current year is indicated, for quarterly payments - the quarter number, for semi-annual payments - the number of the half year. The month number can take values ​​from 01 to 12, the quarter number - from 01 to 04, the half-year number - 01 or 02. In the 3rd and 6th characters, a dot “.” is placed as a separating character. 7-10 digits indicate the year for which the tax is paid.

Document number (field 108)

Here, enter 0 in the payment slip. And only if you pay tax at the request of the Federal Tax Service, in field 108 you need to enter the number of the issued document.

Document date (field 109)

This field is filled in if you pay tax on the basis of a declaration. Simplified workers do not report for the six months. Therefore, when transferring an advance according to the simplified tax system, write down the value 0. If a businessman transfers taxes on the basis of a declaration, then you need to enter its date. For example, the date of submission of reports on UTII for the second quarter is 07/20/2016.

Payment type (field 110)

Do not fill out the last field on the payment slip. Previously, it indicated the type of payment - penalties, interest and other payments. However, now there is no such requirement (Instruction of the Bank of Russia dated November 6, 2015 No. 3844-U). This rule is effective from March 28, 2016.

Purpose of payment (field 24)

Enter additional information about the transfer of funds. For example, “Advance payment for the first half of 2016, transferred in connection with the application of the simplified tax system (object - income).”

An example of filling out a payment order for an individual entrepreneur

Entrepreneur A.Yu. Sorokin uses a simplified system with the “income” object and operates in the Pavlovsky municipal district of the Voronezh region. The businessman’s income for the first half of 2016 amounted to 750,000 rubles. Preferential rates under the simplified tax system for the object “income” have not been introduced in the region. Therefore, the advance payment is 45,000 ₽:

750,000 ₽ × 6%

The businessman transferred the advance on time. Therefore, in the payment order, the businessman indicated the fifth priority in field 21: 5.

In field 101 noted: 09. Entrepreneurs mark this code when paying taxes on income from their business.

In field 104 of the payment slip, the merchant wrote down the BCC for paying an advance on income: 182 1 05 01011 01 1000 110 .

In field 106 I noted: TP.

And in field 107: KV.02.2016.

In field 108 I put: 0.

In field 109: 0.

In field 22 “Code” I also entered 0, since when paying current taxes and contributions calculated independently, the UIN is not set: 0.

In field 24 “Purpose of payment” I noted additional information related to the transfer of money: “Advance payment for the first half of 2016, transferred in connection with the use of the simplified taxation system (STS, income).”

1. New BCC in tax payments and insurance premiums. Payment of contributions to the Pension Fund will be made to two different BCCs depending on the amount of wages: contributions from the payroll up to the established base value - to one code, and above the limit value - to the second. Payment codes for entrepreneurs have also changed.
2. There is no need to fill in field 110 in the order.
3. Some of the innovations come into effect on March 28, 2016. They are aimed at improving the automated processing of payment documents by banks. The new version of Order No. 107n of the Ministry of Finance, which regulates the procedure for filling out a payment order, guarantees that the banking program will not miss an obviously erroneous payment. Thus, a certain number of characters is established for payment order details: for INN - 10 or 12 digits, KPP - 9 digits, the first two characters cannot be “0”, KBK - 20 digits, OKTMO - 8 or 11 digits. Two-digit codes have been added for paying customs duties via an ATM or terminal.

The order of payment in the payment order 2016

Next year, banks will more carefully monitor payments according to their priority. Therefore, legal entities should fill out field 21 correctly, especially in cases where there are not enough funds in the company’s account to make all payments. The value of field 21 must comply with the law, otherwise the bank employee may refuse to process the document or request its replacement.

First of all, demands for withholding alimony and payments under writs of execution for damage caused to health or life are accepted for execution.

The second stage is provided for the collection of benefits and wages based on writs of execution. This also includes the transfer of monetary rewards for intellectual achievements.

The third stage is for settlements of wages, repayment of debts to funds and the budget according to the requirements of government agencies. The planned transfer of taxes and contributions by a legal entity involves not the third, but the fifth stage.

The fourth stage is for other penalties under writs of execution.

The fifth queue is provided for all other payments in the order in which they were received from the client to the bank.

In general, the procedure for filling out a payment order in 2016 changed little; the adopted amendments only adjusted the rules for processing bank transfers.

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

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

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

FILES

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

Payment code

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

• payer;
• jar;
• recipient of funds.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Field 19– payment term. The field remains empty.

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

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

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

Field 23– reserve. Leave it blank.

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

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

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

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

Field 61– TIN of the recipient. Similar to paragraph 28.

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

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

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

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

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

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

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

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

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

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

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

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

Additional nuances

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

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

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

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