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A sample of filling out a payment order for services. Introductory information about the transfer of salary to the card

An innovation in the fulfillment of the obligation to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation is the possibility of its implementation by another person (instead of a taxpayer, tax agent, payer of fees, insurance premiums) (clauses 1, 8, 9 of article 45 of the Tax Code Russian Federation in the editorial federal law dated November 30, 2016 No. 401-FZ). Let us find out how in this case it should be filled out so that there is no doubt about who and for whom made the payment of the tax (other payment).

Rules for specifying information in the details of transfer orders Money in payment of payments to the budget system of the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n. Taking into account the changes made to Art. 45 of the Tax Code of the Russian Federation, according to which taxpayers are allowed to pay taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation through other persons, this document was adjusted by Order of the Ministry of Finance of the Russian Federation of 04/05/2017 No. 58n, effective from 04/25/2017. About what specific changes are being prepared, the Federal Tax Service warned in the Letter dated 17.03.2017 No. ZN-3-1 / [email protected].

Note: The Tax Code does not provide for restrictions on the possibility of paying taxes for taxpayers by both individuals and legal entities (letters of the Ministry of Finance of the Russian Federation of 04/07/2017 No. .

When drawing up orders for the transfer of funds in payment of other people's taxes, you should pay attention to the procedure for filling out the following fields:

    "TIN" of the payer;

    "KPP" of the payer;

    "Payer";

    "Purpose of payment";

    "101" - "Status of the payer".

Let us dwell in more detail on filling in each of the listed fields in the payment order (the form of this document is given in Appendix 2 to the Regulation on the rules for the transfer of funds, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P).

TIN and KPP of the payer

Let's start with the "TIN" of the payer (in the payment order, the number of this requisite is 60). Here, according to paragraph 4 of Rules 1, the TIN of the payer is fixed, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. If the payer does not have individual TIN in the payer's "INN" requisite is zero ("0").

It is clear that the following attribute (“KPP” of the payer, number 102) reflects the value of the KPP of the payer, whose obligation to pay tax payments, insurance premiums and other payments is being fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer's KPP requisite.

Payer

But in the requisite "Payer" (number 8), information about the payer who directly makes the payment (that is, another person) is already reflected. And this is quite logical, because the payer is the bank client (account holder), who has drawn up the order to transfer funds. The procedure for filling in the specified field depends on who specifically acts as the payer:

    the legal entity in the requisite number 8 reflects its full or abbreviated name;

    IP - last name, first name, patronymic (if any) and in brackets - "IP";

    notary public private practice, - surname, name, patronymic (if any) and in brackets - "notary";

    lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”;

    heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - "KFH";

    natural person - last name, first name, patronymic (if any) of an individual acting as a payer for making payments to the budget system of the Russian Federation.

Purpose of payment

In the requisite "Purpose of payment" (number 24) it is reflected additionally (clause 5 clause 13 of Rule 1):

    TIN and KPP of the person making the payment (only TIN for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant farms, individuals). This information displayed first in the commented field. At the same time, the “//” sign is used to separate information about the TIN and KPP. The same sign is used to separate information about the payer from other information indicated in the requisite number 24;

  • the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is being fulfilled. It is filled in in the same order as the "Payer" field (number 8). The only thing is, if the taxpayer is an individual, in addition to the last name, first name, patronymic (if any), you must also indicate his address of registration at the place of residence or stay (in the absence of a place of residence). To distinguish this information from other information specified in the "Purpose of payment" variable, the sign "//" is used.

Payer status

In the requisite "101" of the payment document for the transfer of funds to the budget by another person, it is necessary to reflect the indicator of the status of the payer, whose obligation is being fulfilled. At the same time, the question of what the status of the payer of insurance premiums should be, thanks to the Order of the Ministry of Finance of the Russian Federation No. 58n, has been finally resolved. Here are those indicators of field 101 that may be useful to enterprises (IEs) operating in the field Catering(Rules 5).

The value of the indicator field "101"

Payer status

Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a legal entity

Tax agent

Participant foreign economic activity- entity

Payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant farm, transferring funds to pay payments to the budget system of the Russian Federation (with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities)

Taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) is an individual entrepreneur

Participant of foreign economic activity - individual entrepreneur

Organizations and their branches that have drawn up an order for the transfer of funds withheld from wages(income) of the debtor - an individual on account of repayment of debt on payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner

Examples of filling out payment orders

To consolidate the above, we will give examples of filling out a payment order for the payment of other people's taxes (insurance contributions).

Example 1

Cafe Pugovka LLC (TIN 5253855520, KPP 525301001) and IE Berezkin Sergey Mikhailovich (TIN 525685875257) agreed that the entrepreneur in April 2017, as a repayment of debt to the company, would transfer an advance payment for him to the budget for the first quarter of 2017 according to a single tax payable in connection with the application of the USNO ("income"), in the amount of 85 000 RUB. The entrepreneur has a current account No. 40702810861080000956 in the Volgo-Vyatka Bank PJSC Sberbank(GRKTS GU Bank of Russia for the Nizhny Novgorod region) .

Example 2

Let's change the conditions of example 1. The company and the entrepreneur agreed that they would transfer the first in May 2017 for IP to the budget for mandatory pension insurance for employees for April 2017 in the amount of 27,600 rubles. The company has a current account No. 40702810751080000372 in the same bank as the individual entrepreneur.

If an organization wants to pay other people's taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation, it is she who acts as the payer, therefore, in the payment order in the field "Payer" (number 8), her full or abbreviated name is indicated. If an individual entrepreneur acts as a payer, his last name, first name, patronymic (if any) are reflected in the named field, and “IP” in brackets. At the same time, the details of the person whose duty is being performed are recorded in the details "TIN", "KPP" of the payer and "Status of the payer" (numbers 60, 102 and 101, respectively). Particular attention should be paid to the order of filling in the "Purpose of payment" field. Here, first of all, the TIN and KPP of another person (the one who performs someone else's duty) are reflected, then the name of the payer whose duty is being performed.

New from 05/10/2017

In the instructions of the Bank of Russiadated 05.07.2017 N 4449-U item added 4.1 of order 383-P.

Also in "Appendix 1" in the details line 101 - 110:column 1 is set out in new edition ("101 - 109"); in column 3, the second paragraph is declared invalid; etc.

Excerpt: "1.3. Supplemented by Annex 13 as amended by the Annex to this Directive.".

New from 02/24/2017

The Federal Tax Service of Russia in a letter dated February 15, 2017 No. ZN-3-1 / [email protected] clarified the procedure for filling in fields 101 of the payment order for the transfer of insurance premiums from 01/01/2017.

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

New from 17.02.2016
Effective March 28, 2016 Bank of Russia Ordinance No. 3844-U, dated November 6, 2015, On Amendments to Bank of Russia Regulation No. 383-P, dated June 19, 2012. 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 requisite 110 - the type of payment.

Extract from Regulation of the Bank of Russia dated June 19, 2012 No. 383-P "On the rules for the transferwater cash" (As amended by Bank of Russia Instructions No. 3025-U dated July 15, 2013, No. 3248-U dated April 29, 2014, No. 3641-U dated May 19, 2015, dated 06.11.2015 N 3844-U).

Chapter 5. Settlements by payment orders

5.1. When settling by payment orders, the payer's bank undertakes to transfer funds by bank account payer or without opening a bank account of the payer - an individual to the recipient of funds specified in the order of the payer.
5.2. A payment order may be used to transfer funds from a deposit account subject to the requirements established by federal law.
5.3. Details, form (for a payment order on paper), numbers of details of a payment order are set out in Appendixes 1-3 to this Regulation.
5.4. The payment order is drawn up, accepted for execution and executed in in electronic format, 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 - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it.
5.7. The instruction on the transfer of funds without opening a bank account of the payer - an individual on paper must contain the details of the payer, the recipient of funds, banks, the amount of the transfer, the purpose of the payment, and other information established by the credit institution or the recipient of funds as agreed with a bank. An order to transfer funds without opening a bank account of the payer - an individual can be drawn up in the form of an application.
The form of an instruction to transfer 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.
On the basis of an order to transfer funds without opening a bank account of a payer - an individual, a credit institution draws up payment order.
5.8. An order to transfer 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 amount of the transfer, the purpose of the payment.
5.9. Based on the instructions of payers - individuals, a credit institution may draw up a payment order for total amount with the direction to the bank of the recipient of funds, the recipient of funds agreed with the bank of the recipient of funds, the recipient of funds by the method of the register or orders of payers - individuals.
5.10. When making payments by payment orders, the instructions provided for in paragraph 1.11 of this Regulation may be applied.

Filling out a payment order: instructions, rules, procedure and features of filling in the fields of a payment order 20.11.06


If you become a bank client, it is important to be able to read and understand thepayment order information, and more importantly, to be able to correctly performfilling in the payment order fields . Banks accept for execution only those payment orders that contain all the mandatory data (details) established by the regulation of the Central Bank for filling. Bank customers who do not yet have work experience sometimes have to reissue payment orders several times.
Especially often, banks make claims for incomplete or inaccurate filling in of fields - the order of payment and the purpose of payment. Information about VAT is often overlooked.


To fill out a payment order, you need to know the generally accepted rules for filling out a payment order. For easier perception of instructions for filling out payment orders, all fields of the payment order reserved for putting down the values ​​of each of the details are indicated by numbers and explanations are already given for them. When explaining the features of filling in the payment order field, the name of the corresponding attribute is used as the field name.

The numbering of the fields of the payment order is given in Appendix No. 3 below.

Annex 3

to the Regulations of the Bank of Russia

"On non-cash payments in Russian Federation"

(as amended by the Directive of the Central Bank of the Russian Federation of 03.03.2003 N 1256-U)

Payment order details


Established rules(instructions) for filling out a payment order are as follows:

  • In field (1) the name of the settlement document is indicated - payment order.
  • In field (2) indicated payment order form - 401060 , this is the form number according to OKUD OK 011-93, class " unified system bank documentation"
  • In the "N" field (3) the number of the payment order is indicated in figures. If the payment order number consists of more than three digits, payment documents when making payments through the settlement network of the Bank of Russia are identified by the last three digits of the number, which must be different from "000".
  • In the field "Date" (4) the date of preparation and execution of the payment order is indicated. When filling out a payment order, the day, month, year are entered in numbers in the format DD.MM.YYYY or the date is indicated in numbers, the month - in words, the year - in numbers (in full). For example: 05.12.2006 or 05.12.2006.
  • In the "Type of payment" field (5) in payment orders submitted to the settlement network of the Bank of Russia for making a payment by postal or telegraphic method, it is indicated, respectively, by "mail" or "telegraph". In payment orders submitted to paper media for settlements electronically according to Bank of Russia Regulation No. 36-P dated June 23, 1998 "On Interregional Electronic Settlements Through the Settlement Network of the Bank of Russia" published in the Bulletin of the Bank of Russia dated August 28, 1998 No. 61, "electronic" is entered in this field. In other cases, this field of the payment order is not filled. So, for example, the field does not need to be filled in if payments are made within one branch.
  • In the "Amount in words" field (6) it is indicated - from the beginning of the line and with a capital letter, the amount of payment in words in rubles, while the word "ruble" ("rubles", "ruble") is not reduced, kopecks are indicated in numbers, and the word "kopeck" ("kopecks", "kopecks" ) is also not reduced. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, while the amount of payment and the equal sign "=" are indicated in the "Amount" field. For example: "Twenty-eight rubles 10 kopecks" or "One hundred and forty rubles."
  • In the field "Amount" (7) the payment amount is indicated in figures, rubles are separated from kopecks by a dash "-". If the payment amount is expressed in figures in whole rubles, then kopecks can be omitted, in this case the payment amount in rubles and the equal sign "=" are indicated, while the payment amount in whole rubles is indicated in the "Amount in words" field. For example: "28-10" or "140 =" .
  • In the field "Payer" (8) the name of the payer of funds is indicated. Additionally, the number of the front accounts of the customer, the name and location (abbreviated) of the servicing credit institution, branch of the credit institution, if the customer's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, the account of a settlement participant, the account of interbranch settlements, entered in the field "Ac. N" of the payer, or the name and location (abbreviated) of the branch of the credit institution serving the client are indicated, if the number of the client's personal account is entered in the "Ac. N" field of the payer and the client's payment is made through the interbranch settlements account, while the number of the branch's interbranch settlements account is not is affixed.
  • In the field "Account N" (9) affixedaccount number payer in a credit institution, in a branch of a credit institution or in an institution of the Bank of Russia (with the exception of a correspondent account (sub-account) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the accounting rules in the Bank of Russia or the rules for maintaining accounting of credit institutions located on the territory of the Russian Federation. Facial number accounts in a credit institution, a branch of a credit institution may not be affixed if the payer is a credit institution, a branch of a credit institution.
  • In the "Payer's Bank" field (10) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the payer's bank, are indicated. If the payer of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Payer" field, then the name of this credit institution, a branch of a credit institution shall be indicated again in the "Payer's bank" field.
  • In the "BIC" field (11) the bank identification code (BIC) of the payer's bank is affixed. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "Reference book of the BIC of the Russian Federation". Deciphering the word BIC - bank identification code.
  • In the field "Account N" (12) the payer's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia shall be entered, or left blank if the payer - a client who is not a credit institution, a branch of a credit institution, is serviced by an institution of the Bank of Russia, or an institution of the Bank of Russia.
  • In the field "Beneficiary's bank" (13) the name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the "BIC" field of the beneficiary's bank, are indicated. If the recipient of the funds is a credit institution, a branch of a credit institution whose name is indicated in the "Recipient" field, then the name of this credit institution, a branch of a credit institution is indicated again in the "Beneficiary's bank" field.
  • In the field "BIC" (14) indicatedbank identification code (BIC) recipient's bank. The BIC of a credit institution, a branch of a credit institution or an institution of the Bank of Russia is indicated in accordance with the "BIC RF Reference Book".
  • In the field "Account N" (15) beneficiary's bank account number. The number of the correspondent account (sub-account) opened for a credit institution, a branch of a credit institution in an institution of the Bank of Russia, or left blank if the recipient is a client who is not a credit institution, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds by a credit institution, a branch of a credit institution to an institution of the Bank of Russia for issuing cash to a branch of a credit institution that does not have a correspondent sub-account.
  • In the "Recipient" field (16) the name of the recipient of funds is indicated. In addition, the client's personal account number, name and location (abbreviated) of the servicing credit institution, branch of the credit institution are indicated if the client's payment is made through a correspondent account opened with another credit institution, another branch of the credit institution, an account of a settlement participant, an account of interbranch settlements, affixed in the "Ac. N" field of the recipient, or the name and location (abbreviated) of the branch of the credit institution serving the client, if the client's personal account number is entered in the "Ac. N" field of the recipient and the client's payment is made through the interbranch settlements account, while the number the account of interbranch settlements of the branch is not affixed.
  • In the field "Account N" (17) the number of the beneficiary's personal account with a credit institution, a branch of a credit institution, or the number of a personal account with a Bank of Russia institution (except for a correspondent account (subaccount) of a credit institution, a branch of a credit institution opened with a Bank of Russia institution), formed in accordance with the accounting rules in the Bank of Russia or the accounting rules in credit institutions located on the territory of the Russian Federation. The number of a personal account in a credit institution, a branch of a credit institution may not be entered if the recipient is a credit institution, a branch of a credit institution.
  • In the field "Type op ." (18) (type of operation) the cipher is affixed (01) according to the "List symbols(ciphers) of documents held on bank accounts" Appendix 1 of the Rules for Accounting in the Central Bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66 and the Rules for Accounting in Credit Institutions Located on the Territory of the Russian Federation dated June 18. 97 N 61, subject to changes and additions.The payment order always contains the code (01), since each payment document has its own code, so “01” - Payment order, “02” - Payment request, “09” - Memorial order etc.
  • The field "Term of payments." (19) (maturity date) shall not be completed until special instructions from the Bank of Russia.
  • Name field square.” (20) (payment purpose coded) - not filled in before the instructions of the Bank of Russia.
  • In the field “Description. fees.” (21) (order of payment) the order of payment is entered in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases stipulated by the regulations of the Bank of Russia. You can determine the order of payment by reading the article “On the sequence of payments from accounts opened with the bank ”.
  • Field “Code” (22) not filled out before the instructions of the Bank of Russia.
  • Field “Res. field" (23) reserve field. To be filled in in cases established by Bank of Russia regulations.
  • In the field "Purpose of payment" (24) the purpose of the payment, the name of the goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted in a separate line or a reference is made to the fact that the tax is not paid), other necessary information may also be indicated, including the period payment of tax or fee, payment term under the contract. So, for example, the purpose of the payment is “Payment under the agreement no. for a ticket."
  • In the fields "M.P." (43) (seal space) and "Signatures" (44) the payer shall affix a seal (if any) and signature (signature) of persons entitled to sign settlement documents, according to the samples declared by the credit institution, branch of the credit institution or subdivision of the settlement network of the Bank of Russia.
  • In the field "Marks of the payer's bank" (45) a stamp (stamps) of the credit institution, a branch of the credit institution or an institution of the Bank of Russia, the date and signature of the responsible executor shall be affixed.
  • In the field “Act. to the payment bank." (62) (Received by the payer's bank) indicates the date of receipt of the payment order by the payer's bank according to the rules specified for the "Date" field.
  • In the field “Debited from the account. fees.” (71) (Debited from the payer's account) the date of debiting the funds from accounts payer according to the rules set for the "Date" field
  • In the field "INN" (60) (TIN of the payer) the TIN of the payer is indicated, if it is assigned. TIN - this is the identification number of the taxpayer of a legal or natural person, filled in on the basis of the "Certificate of tax registration" issued to the taxpayer by the relevant tax services. For the payer/beneficiary - an individual, a 12-digit taxpayer identification number (TIN) is indicated. For a payer/beneficiary - a legal entity (both Russian and foreign), a 10-digit taxpayer identification number is indicated.
  • In the field "INN" (61) (TIN of the recipient) indicates the TIN of the recipient, if assigned. See explanation in field 60.


In the fields (101)-(110) the information established by the Ministry of the Russian Federation for taxes and fees, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated. These fields are filled in when transferring various taxes and fees.


For presentation this material used: Articles 863-866 of the Civil Code of the Russian Federation; Instructions of the Central Bank of the Russian Federation No. 529 dated 10/14/1997 “On the format of a payment order and the procedure for filling it out” (as amended by the Instructions of the Central Bank of the Russian Federation dated 02.12.1999 No. 691-U) and “Regulations on non-cash payments in the Russian Federation” of the Central Bank of the Russian Federation No. 2- P dated 03.10.2002 (as amended by the Directive of the Central Bank of the Russian Federation dated 03.03.2003 N 1256-U); Accounting Rules in the Central Bank of the Russian Federation (Bank of Russia) dated September 18, 1997 N 66; Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation, No. 61 dated June 18, 1997, subject to amendments and additions.

To get complete information about payment orders, you can also read the following articles on the site:

  • Payment order template: payment order samples (examples for download)
  • Budget Classification Codes (BCC) of the payment order

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    • On the composition of sections of project documentation and requirements for their content
    • Rules for filling out an adjustment invoice

In order for the money to get into the budget, it is necessary to correctly fill out a payment order for the transfer of one or another mandatory payment.

Sample payment order-2019: filling rules

The rules for filling out a payment order are prescribed in the Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n and have not changed compared to 2018. We have summarized these basic rules in a table:

Payment field name (field number) Paying taxes Payment of contributions "for injuries" to the FSS
Payer status (101) "01" - if the tax is paid by a legal entity;
"09" - if the individual entrepreneur pays the tax;
"02" - if the tax is paid by the organization / individual entrepreneur as a tax agent		 "08"
TIN of the payer (60) TIN of the organization/entrepreneur
Payer checkpoint (102) KPP assigned to the IFTS to which the tax will be paid If the organization pays the contributions, then its KPP is indicated.
If the payer is a separate subdivision (OP), then the checkpoint of this OP is put in field 102
IP in field 102 put "0"
Payer (8) Short name organizations / OP, full name entrepreneur
TIN of the recipient (61) TIN of the IFTS to which the tax is paid TIN of the regional branch of the FSS to which the contribution is transferred
Receiver's checkpoint (103) Checkpoint of the IFTS to which the tax is paid Checkpoint of the regional branch of the FSS to which the contribution is transferred
Recipient (16) UFK by _____ (name of the region in which the tax is paid), and the specific IFTS is indicated in brackets. For example, "UFK in Moscow (IFTS of Russia No. 14 in Moscow)" UFK by _____ (name of the region in which the contribution is paid), and the branch of the FSS is indicated in brackets. For example, "UFK in Moscow (GU - Moscow RO FSS RF)"
Priority of payment (21) 5
KBK (104) corresponding to the tax/contribution paid
OKTMO (105) OKTMO code at the location of the organization / OP / property / transport
OKTMO code at the place of residence IP
When paying a trading fee, the OKTMO code is indicated at the location of the trading facility in respect of which this fee is paid		 OKTMO code at the location of the organization or EP / at the place of residence of the individual entrepreneur
Reason for payment (106) Typically, this field contains one of the following values:
"TP" - when paying a tax / contribution for the current period;
"ZD" - in case of voluntary repayment of debts on taxes / contributions;
"TR" - when repaying the debt at the request of the Federal Tax Service / FSS;
"AP" - in case of repayment of debt under the act of verification (before issuing a claim)
Period for which the tax/contribution is paid (107) If field 106 contains “TP” / “ZD”, then the frequency of tax payment established by law is indicated in one of the following formats:
- for monthly payments: "MS.XX.YYYY", where XX is the number of the month (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax from the salary of employees for February 2019, you need to put down "MS.02.2019");
— for taxes paid quarterly: “Q.XX.YYYY”, where XX is the number of the quarter (from 01 to 04), YYYY is the year for which the tax is paid;
- for semi-annual taxes (for example, ESHN): "PL.XX.YYYY", where XX is the number of the half year (01 or 02), YYYY is the year for which the tax is transferred;
- for annual payments: "YD.00.YYYY", where YYYY is the year for which the tax is paid (for example, when making the final calculation of income tax for 2019, you will need to put "YD.00.2019").
If field 106 is "TR", then field 107 reflects the date of the request.
If field 106 is "AP", then field 107 is set to "0"		 «0»
Document number (108) If field 106 is "TP" / "ZD", then field 108 is set to "0".
If in field 106 is "TR", then in field 108 the number of the tax claim for payment is reflected.
If field 106 is "AP", then field 108 indicates the number of the decision made on the basis of the results of the audit		 «0»
Document date (109) If in field 106 is "TP", then in field 109 the date of signing the declaration is entered. But, as a rule, by the time of payment, the declaration has not yet been submitted, so payers put "0".
If field 106 is "ZD", then field 109 is set to "0".
If field 106 is "TR", then field 109 reflects the date of the request for payment.
If field 106 is "AP", then field 108 indicates the date of the post-verification decision		 «0»
Payment type (110) "0" or UIN, if any
Purpose of payment (24) A brief explanation of the payment, for example, "Value added tax on goods (works, services) sold in the territory of the Russian Federation (2nd payment for the 3rd quarter of 2019)". When paying premiums for "injuries" in this field, you must also indicate your registration number of the insured

Please note that the table does not contain information that must be indicated in payment orders when transferring contributions to compulsory pension and medical insurance, as well as contributions to VNiM. A separate material is devoted to payment orders for these contributions.

Payment order-2019: especially important details

Certain details of the payment order must be filled in very carefully. After all, if you make a mistake in them, your tax / contribution will simply be considered unpaid. Accordingly, you will have to re-transfer the amount of tax / contribution to the budget, as well as pay penalties (if you find an error after the end of due date payment).

The procedure for filling out payment orders changes periodically, based on the priorities of the legislative regulation of financial legal relations. If an enterprise needs to send a payment order to the bank for execution, then its correct filling will play a crucial role in terms of the successful completion of a financial transaction. What are the specifics of the regulatory legislation regarding the use of payment orders? When filling in one of the key details - "Purpose of payment" - what to indicate?

New procedure for filling out payment orders: changes

To begin with - about the specifics of the legislative regulation of financial legal relations in question.

Filling out a payment order is a procedure that has been carried out according to new rules since 2014. The main changes in the procedure for working with the document in question are:

  • it is possible to indicate in the requisite 101 large quantity values;
  • if necessary, fix the OKTMO code in field 105;
  • in the appearance in attribute 106 of some new values;
  • the need to fill in field 108 in accordance with the new procedure;
  • in the reduction of the list of payments in field 110;
  • in the appearance of a new requisite in the payment order, namely, the "Code".

In many cases, the most difficult thing for the financier is filling in the details "Purpose of payment" in the payment order. Consider how you need in accordance with established norms enter some information in this field.

Details "Purpose of payment": features of filling

So, our task is to correctly fill in the details "Purpose of payment". What to write in it?

First of all, it is worth noting that the current financial legislation of the Russian Federation does not establish strict requirements for the indication of certain information in the details in question. But in current standards the main criterion that this field in the payment order must meet is set: the total number of characters entered in it should not exceed 210.

In addition, when describing the attribute in question, you can indicate information related to:

  • directly to the specifics of the payment;
  • to goods, services;
  • to primary documents confirming certain legal relations;
  • to VAT.

Also, filling out a payment order may require the indication of other information - in cases where this is necessary from the point of view of law or contract. Let us study what can be directly represented by the content of the props in question.

It is important for us to understand what exactly is most often reflected in the "Purpose of payment" field. What to write in it, based on the practice of financial legal relations?

Most often, this requisite includes information:

  • directly about the purpose of the payment (in this case, the essence of legal relations can be recorded in the document - for example, the performance of work, the provision of services, the purchase of goods, the payment of wages);
  • on the basis of the transaction (for example, the number of the contract, the account on the basis of which the company settles with the counterparty);
  • on the actual results of legal relations (for example, a list of goods supplied, services rendered, work performed);
  • about the type of payment being transferred (it can be represented, for example, by a prepayment, or by a transaction after the delivery of goods or services).

The requisite also reflects other necessary information - the one that is provided for in the contract. For example, this may be the timing of settlements between partners, information for the correct identification of the payment.

In addition, it is necessary to reflect the amount of VAT - the purpose of the payment involves the inclusion of relevant information in the payment order. If the value added tax is not paid by the firm, then given fact is also reflected in the props in question. That is, you can write, for example, "without VAT." Note that when sending payment orders to the tax service, it is not necessary to indicate VAT information in the corresponding document. The purpose of the payment in this case is related to the payment of taxes, and not the participation of the company in contractual legal relations.

It will be useful to study the specifics of filling out a payment order when transferring funds to the Federal Tax Service in more detail.

Details "Purpose of payment": tax transfers

If it is necessary to make a tax transfer, what can be the purpose of the payment? What to write in the corresponding props? The field in question, if a payment order is filled out in the Federal Tax Service, should contain, first of all, information in order to identify the payment. The requisite referred to in tax transfers may include information about the taxpayer (that is, for example, the name of the company, full name of the entrepreneur, notary, lawyer, head peasant economy, an individual paying a particular tax).

Note that when filling out payments for tax availability in the document, fields in which the required data are not indicated are not allowed.

In case the payment is transferred to Pension Fund, in the corresponding details you can indicate that the transaction is intended to be credited to the insurance part of the pension, reflect the payer number in the FIU, as well as the reporting period for which the contribution is paid.

Let us return to the study of the features of the reflection of information in payment orders by commercial firms. It would be useful to consider what kind of language might be contained in the relevant documents.

Details "Purpose of payment": examples of wording in the framework of commercial settlements

When making settlements within the framework of commercial legal relations, it may be noted in the requisite "Purpose of payment" that:

  • the transaction is a payment for the work performed under such and such an agreement, as well as an acceptance certificate (including VAT in a certain amount);
  • payment is an advance payment for such and such services rendered on such and such an account;
  • the payment is made in order to replenish the account (in this case, VAT is not charged).

So, we have considered the specifics of reflecting information in the most important requisite of a payment order - “Purpose of payment”. What to write in it, we now know. However, the correct filling of the relevant details is not the only task of the financier. He will also need to enter information in other details.

At the beginning of the article, we noted that since 2014, the financial regulator has introduced new rules for filling out payment orders. Consider the specifics of entering certain information into settlement documents, taking into account these innovations.

So, the rules for filling out requisite 101 have been changed. Let's study how to enter information into it according to the updated standards. We will agree that the payment form is filled out in order to pay the tax.

Filling in the tax payment: requisite 101

As we noted above, the requisite under consideration after the introduction of new regulatory legal acts can be filled in with a larger selection of possible parameters than before. Requisite 101 is needed to indicate the status of the payer - for example, a legal entity transferring tax to the budget.

In new payment orders, you can select values ​​in the attribute in question from the list represented by 26 items (while there were 20 previously). But many of the relevant meanings have remained the same. For example, if the purpose of the payment is taxes, then the code in question must be 01 or 02.

If we talk about new values ​​that can be set in this field, these include codes 21 and 22. They correspond to which are included in the consolidated groups.

It can be noted that when transferring insurance premiums to the budget, it is necessary to enter code 08 in requisite 101.

Props 105

The next noteworthy requisite in the payment order is 105. The main nuance here is the indication of the OKTMO code instead of OKATO earlier. In this case, the OKTMO code of exactly that municipality on whose territory the income is derived, on the basis of which the tax is paid.

If the transfer to the budget is carried out on the basis of information on tax return, then the OKTMO code that corresponds to this information should be recorded in the field under consideration. It is advisable to clarify the code in question directly with the Federal Tax Service.

Props 106

The next most important payment details are 106. It must contain data that allows you to determine the basis for payment. In accordance with the new regulations, the relevant details can be reflected in the payment using such values ​​as:

  • ID (if we are talking about the payment
  • TL (if debts of any business entity are repaid by some third party),
  • RK (if the debt is paid, which is provided for by the register of creditors),
  • ST (if current debt is being paid).

Rules for filling out a payment order: requisite 108

Considering this or that, many financiers pay Special attention attribute 108. Its significance lies in the fact that the number of the document on the basis of which the payment is made is recorded in the corresponding field. New rules, set by the regulator, suggest that if the status of the payer differs from 03, 16, 19 or 20, then the document that is the basis for payment must have a number that:

  • starts with DE and also includes the last 7 digits of the customs declaration;
  • has a beginning in the form of a combination of letters PO, and also includes a number that is also issued by the FCS;
  • starts with CT and also contains the last 7 digits of the declaration;
  • has a beginning in the form of a combination of letters ID, and also includes the number of the document classified as executive;
  • starts with IP, and also contains the number of the order, which is collection;
  • has the beginning in the form of a combination of letters TU, and also includes the number of the requirement related to the transfer of customs payments;
  • starts with the database, and also contains the details of the economic document of the Federal Customs Service;
  • has a beginning in the form of a combination of letters IN, and also contains the details of the document used in the collection;
  • begins with a commercial proposal, and also includes the details of an agreement on interaction with large taxpayers.

New in payment: requisite 22

In accordance with legislative innovations, a new field appeared in payments in 2014 - 22. It contains a UIN, or a unique accrual identifier. In fact, the purpose of the payment that the bank receiving the document transfers to the information system maintained by the competent government bodies. You can find out the UIN by contacting the Federal Tax Service or in an off-budget fund. The corresponding identifier consists of 23 characters. Of these, the first 3 are the abbreviation UIN. Characters 4 to 23 in the document will correspond directly to the accrual identifier.

Filling in according to the new rules: what to look for?

What should a financier pay attention to when filling out one or another sample of a receipt for which new legal requirements are established?

Another nuance: if the financier does not know exactly what value to fix in fields 106-110 of the payment order, then 0 must be indicated in the document.

It will be useful to consider how specific example payment order. One of those is in the picture below.

This sample receipt as a whole meets the criteria that are prescribed in the new regulations.

The most important aspect of working with payment orders is making changes to them. Let's consider it.

Changing a payment order: nuances

First of all, we note that changing the purpose of a payment as a business transaction is not regulated at the level of federal regulations - such as, in particular, Civil Code Russia. However, this procedure may be regulated by various sub-legislative legal acts. For example, such legal relations are under the jurisdiction of the Regulation of the Central Bank of the Russian Federation No. 383-P, adopted on 06/19/2012.

Also great importance in this case has arbitrage practice. In accordance with it, 3 main positions of judges who considered tax disputes and made decisions regarding such a procedure as changing the purpose of payment in a particular settlement document can be distinguished.

Firstly, there is an opinion that the entity that transferred the funds and their recipient have the right to adjust the purpose of the payment in accordance with the agreement.

Secondly, judges may come to the conclusion that the payer has the right to make adjustments to the relevant requisite without any additional conditions.

Thirdly, arbitrations may decide that the field in question in the payment order cannot be changed.

Consider these 3 positions in more detail.

Positions of arbitrations on adjustment of payments: change of the field by agreement

So, in accordance with the first position, the parties to legal relations - the payer and the recipient of the payment, can agree to change certain details.

Judges who adhere to this position believe that banks should not intervene in the legal relations of clients. If the parties to the transaction have mutual claims, then, in the opinion of the arbitration, they should be resolved without the participation of a financial institution. An exception is if this or that problem arose due to a defect on the part of the bank.

According to the judges, the purpose of the payment - as a requisite of the settlement document, is fixed in order to correctly identify the transferred funds from the recipient, and if this may be difficult due to errors in the document, then the participants in legal relations should be able to change the corresponding field of the document.

Changing the field at any time

There is a position of the judges, according to which the purpose of the payment can be clarified at any time by the payer. What is the arbitral argument in this case?

According to the judges, the person who transfers the funds using the relevant document directly determines their purpose. Therefore, in order to conduct a correct transaction, he can at any time correct the information that is presented in the "payment purpose" variable. Since banks should not interfere in the legal relations of customers - in fact, in this sense, the thesis that we considered above is repeated, the payer should be considered, as the judges believe, as the only competent subject when adjusting the payment details.

In addition, the arbitrators refer to Art. according to which the owner of this or that property has the right to perform any actions in relation to him that comply with the norms of the law. In this sense, the payer has the right to dispose of the funds at his discretion. If he received an invoice for which payment should be made, the purpose of the payment - as the details of the payment, is one of the tools for the owner to implement the established civil rights. If a person cannot, if necessary, correct this field in the payment order, then he will not be able to ensure the correct transfer of funds in accordance with his own wishes. And this can be seen as a violation of his civil rights.

Purpose of payment - transfer, or, for example, transfer to a counterparty for goods or services delivered, is, therefore, an option that is important from the point of view of a citizen exercising those rights that are guaranteed by the Civil Code of the Russian Federation.

Prohibition to change the field

Another point of view of the courts is that no subject of legal relations can adjust the field "Purpose of payment".

In the opinion of the arbitral tribunal, a payment order is a document that belongs to the category of acquittal. That is, the errors present in it have the same legal consequences as, for example, inaccuracies in the primary documentation - as an option, in an agreement between partners. Once a signed contract, as well as a certified payment order that is sent to the bank and accepted for execution, are not subject to revision in cases where this is not predetermined by the provisions of any law or by virtue of a court decision. At the same time, by applying to arbitration, representatives of the company can initiate consideration of the possibility of adjusting the requisite in question.

Summary

So, we have considered how to write the purpose of payment in a bank settlement document, what to look for. New regulations that regulate the entry of relevant information into the payment order have been used since 2014. The provisions of these sources also require that you carefully consider filling in other important details - in particular, from 106 to 110. The rules for filling in these fields have also been updated.

In some cases, the company making the payment may need to adjust the "Purpose of payment" variable. At the level federal law this procedure is regulated, according to experts, rather superficially, here judicial practice can play a decisive role.

Arbitrations, considering the example of filling out a payment order in the framework of certain disputes, come to different conclusions regarding the change in the corresponding details. There is a version that it can be produced by the payer and the payee by agreement. Some courts, considering this or that example of a payment order, believe that the payer can adjust the field "Purpose of payment" unilaterally. There is an arbitration point of view, according to which the payment order cannot be corrected from the moment it is transferred to the bank for execution.

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