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ORDER of the Federal Tax Service of the Russian Federation dated November 24, 2008 MM-3-6616 ON APPROVAL OF THE FORMAT OF AN INFORMATION MESSAGE CONTAINING INFORMATION FROM POWER OF ATTORNEY... Relevant in 2018

4. CLASSIFIER OF ERRORS FOR FORMAT AND LOGICAL CONTROL OF TAX AND ACCOUNTING FILES

4.1. Error classes

000 - generalized errors

010 - submission of a tax return (calculation) not in accordance with the established procedure

020 - errors in the file name

030 - errors detected during format control

040 - errors detected during logical control

050 - errors detected when checking using reference books

4.2. Classifier of errors identified during format-logical control of tax and accounting reporting files of the Federal Tax Service of Russia

Code	Error message name
0000000000	The declaration (calculation) does not contain errors (contradictions)
0000000001	The declaration (calculation) contains errors and requires clarification
0100100000	Absence or incorrect indication of digital signature
0100100001	Absence in the tax return (calculation) of the digital signature of the head of the taxpayer organization (individual - taxpayer), an authorized representative of the taxpayer
0100100002	Non-compliance of the digital signature with the signature of the head of the taxpayer organization (individual - taxpayer), authorized representative of the taxpayer
0100200000	Incorrect indication of the place of reporting
0100200001	Submission by the taxpayer (his representative) of a tax return (calculation) to a tax authority whose competence does not include the acceptance of this tax return (calculation)
0100300000	Taxpayer registration errors
0100300001	Absence of the taxpayer's system name in the directory of registered taxpayers in the IRTS
0200000000	The file name does not meet the specified requirements
0200100000	File name structure does not meet format requirements
0200100001	The file name does not correspond to the structure determined by the indicators of the SPPFD directory
0200100002	The file name is incorrectly formed
0200100003	The file name is incorrect
0200100004	The file name has the wrong length
0200200000	The values ​​of the file name structural elements do not comply with the format requirements
0200200001	Invalid file name. The file prefix must be "O"
0200200002	The file name must begin with the Latin letter "O"
0200200003	Invalid file name. Inspection code is incorrect
0200200004	Invalid file name. The reporting year is incorrect
0200200005	Invalid file name. The serial number is incorrect
0200200006	The file name extension is incorrect
0200200007	Invalid file name. The file extension must be "TXT"
0200200008	Invalid file name. The sender's Taxpayer Identification Number is incorrect
0200200009	Invalid file name. The sender's Taxpayer Identification Number is incorrect. Incorrect checksum
0200200010	Invalid file name. The sender's INN is incorrect
0200200011	Invalid file name. The sender's INN is incorrect. Incorrect checksum
0200200012	Invalid file name. The checkpoint is indicated incorrectly
0200200013	Invalid file name. The recipient code is incorrect, it should be 8 characters
0200200014	Incorrect file header [file identifier - IDFile] (checking the payer's TIN/KPP in the database). The beginning of the document NNNN is set incorrectly
0200200015	The TIN in the file name does not correspond to the TIN in the IRTS registration data
0200200016	The set of file elements: “KND reporting form code”, “Information type”, “Format version”, “Tax authority code” does not correspond to the elements defined in the file name
0200200017	A file with the same name is already registered
0200200018	The file name has an invalid checksum
0300000000	Errors detected during format control
0300100000	Format control is not possible
0300100001	File format not defined
0300100002	xsd schema file not found
0300100003	The document cannot be identified
0300200000	File syntax does not meet format requirements
0300200001	Missing line ending characters at end of file
0300200002	Props code VVV<1>must not contain leading or trailing spaces
0300200003	String values ​​must be in upper case
0300200004	RRR string<2>must not contain a colon
0300200005	The string has an incorrect structure, KKK is required<3>SSS separators<4>
0300200006	Value cannot have leading or trailing spaces
0300200007	Error in the format of the service part attribute. Missing character ":"
0300200008	The RRR line must not contain a colon
0300200009	Missing opening (closing) tag
0300300000	The structure of the exchange file does not meet the format requirements
0300300001	The file does not match the xsd schema
0300300002	Invalid string RRR
0300300003	Invalid VVV props
0300300004	Must have VVV props
0300300005	Must be one of the details: VVV
0300300006	Invalid VVV tag
0300300007	No VVV tag
0300300008	Must have VVV tag
0300300009	Must be one of the tags: VVV
0300300010	No required VVV attribute
0300300011	Invalid VVV attribute
0300300012	Absence of the taxpayer’s last name, first name, patronymic (for an individual) in the tax return (calculation)
0300300013	Absence in the tax return (calculation) of the full name of the organization (its separate division) of the taxpayer (for the organization)
0300300014	Absence of the taxpayer's TIN in the tax return (calculation), unless otherwise provided by the Tax Code of the Russian Federation
0300300015	Absence in the tax return (calculation) of the value of the element "Adjustment number" ("Document type") (0 - primary, 1 - 999 corrective)
0300300016	Absence in the tax return (calculation) of the name (code) of the tax authority for reporting
0300300017	Absence in the tax return (calculation) of the value of the element “KNI reporting form code”
0300300018	Absence of the value of the "Format version" element in the tax return (calculation)
0300300019	Unknown service part attribute code
0300300020	Unknown document attribute code NNNN1<5>
0300300021	The VVV attribute of the service part of the file, which is required, has not been entered.
0300300022	The required VVV document NNNN file details have not been entered.
0300300023	Lack of mandatory VVV details
0300300024	Case mismatch in VVV tag name
0300300025	Error in VVV attribute name, case mismatch
0300300026	Document line identification error. In the template with code... (KND details) of document N... (in the database template, template ID =... there are no line codes for the electronic document... Error in identifying document lines"
0300300027	Error filling in line data... Name:... Electronic code:... line:... sheet:... Value:..."
0300300028	The template with the document code is not identified..."
0300300029	XML file is empty or has incorrect structure
0300300030	The condition for the presence (absence) of an element is violated
0300300031	The restriction on the multiplicity of element implementations is violated
0300400000	The element's value does not match its defined format
0300400001	Value cannot be empty
0300400002	The value does not match the number format
0300400003	The value does not match the number format without a fractional part
0300400004	Value does not match number format with ttT<6>signs in the fractional part
0300400005	The value does not match the date
0300400006	Invalid text XXX<7>
0300400008	No tag value
0300400009	Invalid value
0300400010	Violation of the format of the details (including complex ones) “The detail NumberCorr of document NNNN is not filled in or incorrectly filled in
0300500000	Inconsistency with the range of possible values ​​of the exchange file elements
0300500001	Element value length is less than or equal to the minimum allowed
0300500002	Element value length is less than minimum allowed
0300500003	Length value less than BBB minimum<8>sign
0300500004	Element value length is greater than or equal to the maximum allowed
0300500005	Element value length is greater than maximum allowed
0300500006	The length of the value is greater than the maximum sign of MMM<9>
0300600000	The element's value does not match its defined pattern
0300700000	The element value does not correspond to the list of possible element values ​​defined for it
0300700001	The tag value must be NNN
0300700002	Invalid value must be XXX
0300800000	The file element does not meet the requirements defined for it
0300800001	The value does not match the TIN, the length is incorrect
0300800002	The value does not match the Taxpayer Identification Number, invalid character
0300800003	The value does not match the TIN, the checksum is incorrect
0300800004	The value does not match the TIN of the legal entity, the length is incorrect
0300800005	The value does not correspond to the INN of the legal entity, an invalid character
0300800006	The value does not correspond to the legal entity's INN, the checksum is incorrect
0300800007	The value does not correspond to the Taxpayer Identification Number, incorrect length
0300800008	The value does not correspond to the Taxpayer Identification Number, invalid character
0300800009	The value does not correspond to the FL INN, the checksum is incorrect
0300800010	The file identifier is specified incorrectly, characters 13 to 21 do not correspond to the checkpoint
0300800011	The file identifier is specified incorrectly, characters 1 to 10 do not correspond to the legal entity INN
0300800012	The file identifier is incorrect, characters 13 to 21 should be "*"
0300800013	The file identifier is specified incorrectly, characters 1 to 12 do not correspond to the FL INN
0300800014	The file ID is incorrect, characters 22 to 29 do not correspond to the date
0300800015	The file ID is incorrect, 30 and 31 digits do not correspond to the hours
0300800016	The file ID is incorrect, 32 and 33 digits do not correspond to minutes
0300800017	The file ID is incorrect, 34th and 35th digits do not correspond to seconds
0300800018	The document identifier is specified incorrectly, characters 13 to 21 do not correspond to the checkpoint
0300800019	The document identifier is specified incorrectly, characters 1 to 10 do not correspond to the legal entity’s INN
0300800020	The document identifier is specified incorrectly, characters 13 to 21 should be "*"
0300800021	The document identifier is specified incorrectly, characters 1 to 12 do not correspond to the FL INN
0300800022	The document identifier is specified incorrectly, characters 22 to 25 must correspond to the reporting year
0300800023	The document identifier is specified incorrectly, characters 25 to 33 do not correspond to the document number in the year
0300800024	Incorrect TIN length
0300800025	Invalid character in TIN
0300800026	Incorrect checksum in TIN
0300800027	Incorrect length of TIN of the legal entity
0300800028	Invalid character in the INN of the legal entity
0300800029	Incorrect checksum in the TIN of the legal entity
0300800030	Incorrect length of Taxpayer Identification Number
0300800031	Invalid character in INN FL
0300800032	Incorrect checksum in the Taxpayer Identification Number (TIN)
0300800033	Incorrect gearbox length
0300800034	Invalid character in checkpoint
0300800035	Invalid value, must be XXX
0300800036	Error in VVV attribute value: incorrect quantity XXX 2, should be XXX 3
0300800037	Error in value: incorrect quantity XXX 2, should be XXX 3
0300800038	Violation of the format of the details (including complex ones) “The details of the DocPredst document NNNN are not filled in or incorrectly filled in”
0300800039	Violation of the format of the details (including complex ones) “The OKATO details of the NNNN document are not filled in or incorrectly filled in”
0300800040	Violation of the format of details (including complex ones) “The FULL NAME attribute of the document NNNN is not filled out or filled in incorrectly”
0400000000	Errors detected during logical control
0400100000	The taxpayer, the recipient of the reporting, has not been identified
0400100001	The payer was not found using the TIN/KPP presented in the file
0400100002	The found payer is removed from the register
0400100003	The value of the IdPol XXX element does not correspond to the database (the value of the IDPol attribute is checked in accordance with the NO code)
0400200000	Errors in the service part of the exchange file, reporting cover sheet
0400200001	Invalid XXX format version. Its value must be XXX
0400200002	Reporting period identification error. Incorrect value of the reporting period number in document NNNN
0400200003	The year of the reporting period is incorrectly specified in document NNNN
0400200004	The reporting period cannot be more than one year
0400200005	A file with the attribute “document type (primary, with adjustment attribute)” has already been registered
0500000000	Errors detected when checking using reference books
0500100000	The element value is not in the directory
0500100001	Value not found in directory
0500100002	The value of the element "Code of the tax authority for reporting" in the reporting file is missing in the classifier "Tax Authority Designation Systems (SONO)"
0500100003
0500200000	The element value is not determined by the set of search elements
0500200001	The value of the file element "Format version" does not correspond to that defined in the SPFD directory
0500200002	The value of the file element "Tax period" according to the SPFD does not correspond to the frequency of reporting (according to the CDI of the reporting file, by the CDI of the reporting file and format version)
0500200003	Format with KND KKK version VVV valid with DDD

<4>SSS - character (a set of separator characters).

<5>Where NNNN is the document identifier of the information part of the file.

<6>ttT - number of characters in the fractional part.

<7>XXX - element value.

<8>BBB - minimum prop length.

<9>MMM - maximum length of the prop.

FLC – format-logical control, which is intended to assist taxpayers in filling out tax reporting forms, does not pursue the purpose of conducting desk control, and is developed in accordance with the Rules for the preparation of tax reporting forms.

According to paragraph 4-1 of Article 584 of the Tax Code of the FLC, consists of checking the completeness and correctness of its completion, carried out when receiving and processing tax reporting by the system for receiving and processing tax reporting by tax authorities (hereinafter referred to as the system).

Confirmation of acceptance and processing of tax reporting by the central node of the system is an electronically generated notification of acceptance or non-acceptance of tax reporting by the system.

The system assigns tax reporting submitted electronically an acceptance status (“Accepted”) and a processing status for tax reporting subject to posting to the taxpayer’s personal account (“posted”), and also generates a notification of acceptance or non-acceptance of tax reporting.

Thus, if the specified tax reporting statuses are available in the notification, it is considered that the tax reporting has passed the test of format and logical control requirements and does not fall under the norm of subparagraph 7) of paragraph 5 of Article 584 of the Tax Code.

All errors can be classified as follows:

• errors associated with violation of the established procedure for submitting information
• errors detected during format control
• errors detected during logical control
• errors identified when checking using reference books.

An example of an error of the first type can be the submission by a taxpayer (his representative) of a tax return to a tax authority whose competence does not include the acceptance of this tax return (calculation).

This same group of errors includes the lack of notification of a power of attorney, which is necessary if the document is not signed by the taxpayer himself (his legal representative). It happens that the representative does not have the authority to sign and submit tax reports, for example, when the power of attorney has expired.

Errors detected during format control are related to the internal content of the declaration.

Among them is the absence in the tax return (calculation) of the taxpayer’s last name, first name, patronymic (for an individual) or the full name of the organization (its separate division).

The absence of values ​​in the fields of the declaration that cannot be empty, for example, if the OKATO details of the document are not filled out or filled in incorrectly, the absence of the taxpayer’s INN in the tax return (calculation), unless otherwise provided by the Tax Code of the Russian Federation, is also automatically detected at the stage of format control .

Logical control of the tax return allows you to avoid or correct errors in the information provided in a timely manner. For example, the reason for the error message may be an incorrectly specified year of the reporting period in the document, or an attempt to resend a file with the attribute “Document Type” (primary, corrective) previously accepted and registered by the tax authority.

Errors detected when checking using directories indicate the absence of element values ​​in a given classifier (directory): for example, the tax reporting authority code specified in the reporting file is not in the Tax Authorities Designation System (SONO) classifier or the bank is not included in the list of banks meeting the established requirements for issuing bank guarantees.

The tax inspectorate carries out primary control over the compliance of the taxpayer’s electronic document with the established requirements no later than 4 hours from the moment of its receipt. For an electronic document that does not meet the requirements, an error message is automatically generated and sent to the sender.

Over the next 4 hours (from the moment it is entered into the tax authority’s software package), the inspectorate conducts final control of the electronic document for compliance with established requirements and, if there are no violations, registers the tax return (calculation) and generates an acceptance receipt.

The KOFO directory systematizes errors in reporting: each of them is assigned a separate numeric code. By comparing the contents of the error message with COFO, you can understand where the problem is.

When faced with an error, it is important to know that you can clarify any return submitted to the tax office. The corresponding rights and obligations of taxpayers are established by Article 81 of the Tax Code of the Russian Federation. The consequences of clarifications depend on whether the reporting deadline has expired at the time the errors are identified and on the nature of the errors themselves.

The errors in reporting discussed are not directly related to the determination of the tax base for the calculation and payment of taxes. It is enough to follow the basic rules. When sending reporting, it is necessary to check its compliance with the established form (format), select the correct tax authority to which the declaration is sent, and put the electronic signature of the taxpayer. In the case where the declaration is signed by power of attorney by an authorized representative of the taxpayer, it is necessary to ensure that there is an information message about the power of attorney, which is sent simultaneously with the declaration.

A copy of the power of attorney on paper should be submitted to the tax authority at the place of registration once before sending the reports. The validity of a power of attorney is limited to a three-year period, so submitting a copy of a new power of attorney is necessary after the expiration of the previous one. Neglecting these simple rules can lead to critical mistakes with unpleasant consequences.

So, if you receive a message about an error in an electronic document, the inaccuracy should be promptly corrected and updated reporting should be submitted to the tax office.

If you cannot figure out the reasons for the error on your own, contact the tax authority at your place of registration. The electronic reporting system via the Internet provides such a service to users.