Code for the place of registration of the declaration. What is a code at the location (accounting)
Organizations and entrepreneurs can operate using a taxation system in the form of a single tax at several addresses or through separate divisions and be registered with different tax authorities. How are reports submitted in this case? Let's look at these nuances.
When answering this question, it is necessary to understand how many types of imputation activities the taxpayer carries out and where their location is. They can be located in the same municipality or in different ones.
On this issue, the Ministry of Finance provided clarifications in which the situation was considered when an entrepreneur works in the same city for the same activity. In accordance with the procedure for filling out a single tax declaration, Section 2 is filled out by the payer separately for each point of business, i.e. according to the corresponding one. However, when working in the same city, the codes may coincide, in which case the physical indicators are summed up.
If the OKTMO codes coincide, the physical indicators must be summed up.
In this case, the UTII declaration must be submitted with one section 2, in which the physical indicators for all points of this type of activity should be summed up, according to matching codes. The report is submitted to the tax office with which the payer is registered for a single tax.
This will be a plus for those types of activities where it is necessary to take into account all employees when calculating taxes. So, let’s say in the case of a car service center, household services, car washes, fast food kiosks, the entrepreneur (manager) will be counted once for one place, and not for several places at once, which will lead to a decrease in the physical indicator in the calculation and the tax payable in general.
In the case of opening additional points with the same type of activity, it is recommended to contact each Federal Tax Service, at the place of activity, even if you are already registered with this tax office for this type of activity, but at a different address. The declaration will indicate the address that was provided to this tax office for registration at the first point.
If the taxpayer opens additional points in another city with the same type of activity, but with a different OKTMO code, then in this case the physical indicators will not be added up. Each tax office will submit its own report on these points.
In case of opening different types of activities that use UTII
If the payer opens an additional point, which is located on the territory of the same Federal Tax Service, but using a different type of activity, it is necessary to submit an application for organizations or entrepreneurs to register with this tax office for a new type of activity. The application is submitted to the tax office at the place where this activity is carried out.
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Certificate 2-NDFL can be submitted without a TIN
If an organization (IP) carries out its activities in different districts or cities, then it should register in each district (city) and provide the Federal Tax Service with declarations on the types of activities carried out for each specific municipal entity.
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Sample of filling out the UTII declaration from 2016.
Location (accounting): code
When filling out tax returns and calculations, the title page must indicate the code of the place where the declaration (calculation) was submitted to the tax authority. How to find out the code at the location (accounting)? To do this, you need to refer to the procedure for filling out the relevant declaration or calculation.
We will tell you about the codes used in 2018 at the location (accounting) when submitting basic tax returns and calculations in our consultation and highlight the most typical codes.
VAT
In the indicator “By location (accounting) (code)” of the VAT tax return, the codes are indicated that are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@:
| Code | Name |
|---|---|
| 116 | At the place of registration of an individual entrepreneur as a taxpayer |
| 213 | At the place of registration of the organization as the largest taxpayer |
| 214 | At the place of registration of an organization that is not the largest taxpayer |
| 215 | At the place of registration of the legal successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, who is the largest taxpayer |
| 227 | At the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records |
| 231 | At the location of the tax agent |
| 250 | At the place of registration of the taxpayer when executing a production sharing agreement |
| 331 |
Please note that, as with other declarations and calculations, the accounting codes at the location for individual entrepreneurs and organizations are different.
Income tax
The codes for the places for submitting a tax return for corporate income tax are given in Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@:
| Code | Name |
|---|---|
| 213 | |
| 214 | |
| 215 | |
| 216 | |
| 218 | At the place of registration of the responsible participant in the consolidated group of taxpayers |
| 220 | |
| 223 | At the location (registration) of the Russian organization when submitting a declaration for a closed separate division |
| 225 | At the place of registration of the organization that has received the status of a participant in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On the Skolkovo Innovation Center” |
| 226 | At the place of registration of the organization carrying out educational and (or) medical activities |
| 228 | At the place of registration of the organization participating in the regional investment project |
| 229 | At the place of registration of a non-profit organization submitting a tax return only for the tax period |
| 231 | At the location of the tax agent - organization |
| 234 | At the place of registration of the theatre, museum, library, concert organization, which are budgetary institutions |
| 235 | At the place of registration of the tax agent presenting information on income paid to individuals |
| 236 | At the place of registration of the organization providing social services to citizens |
| 237 | At the place of registration of the organization that has received the status of resident of the territory of rapid socio-economic development |
| 238 | At the location (registration) of the organization recognized as the controlling person of the foreign company |
Calculation of insurance premiums (DAM): at the location (accounting) (code)
The field “At the location (accounting) (code)” of the calculation of insurance premiums is filled in in accordance with the codes given in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@:
| Code | Name |
|---|---|
| 112 | At the place of residence of an individual who is not recognized as an individual entrepreneur |
| 120 | |
| 121 | At the place of residence of the lawyer who established the law office |
| 122 | At the place of residence of the notary engaged in private practice |
| 124 | |
| 214 | At the location of the Russian organization |
| 217 | At the place of registration of the legal successor of the Russian organization |
| 222 | At the place of registration of the Russian organization at the location of the separate division |
| 335 | |
| 350 | At the place of registration of the international organization in the Russian Federation |
Form 6-NDFL: codes by location 2018
In the line “At the location (accounting) (code)” the code of the place of submission of the calculation by the tax agent is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. The location (accounting) codes in 6-NDFL are as follows:
| Code | Name |
|---|---|
| 120 | At the place of residence of the individual entrepreneur |
| 124 | At the place of residence of the member (head) of the peasant (farm) enterprise |
| 125 | At the lawyer’s place of residence |
| 126 | At the notary's place of residence |
| 213 | At the place of registration as the largest taxpayer |
| 214 | At the location of the Russian organization that is not the largest taxpayer |
| 215 | At the location of the legal successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, who is the largest taxpayer |
| 220 | At the location of a separate division of the Russian organization |
| 320 | |
| 335 | At the location of a separate division of a foreign organization in the Russian Federation |
Organizational property tax
Codes for submitting a tax return for the property tax of organizations are entered in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@:
| Code | Name |
|---|---|
| 213 | At the place of registration as the largest taxpayer |
| 214 | At the location of the Russian organization that is not the largest taxpayer |
| 215 | At the location of the legal successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, who is the largest taxpayer |
| 221 | At the location of a separate division of a Russian organization that has a separate balance sheet |
| 245 | |
| 281 | At the location of the real estate property (in respect of which a separate procedure for calculating and paying tax is established) |
Similar codes are used when filling out tax calculations for advance payment of corporate property tax.
Transport tax
The codes for the place of submission of the transport tax declaration are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@:
Land tax
Codes for submitting a declaration to the tax authority are entered in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/347@:
Codes by place of registration: UTII 2018
The code for the place of submission of the UTII tax return is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated July 4, 2014 No. ММВ-7-3/353@:
| Code | Name |
|---|---|
| 120 | At the place of residence of the individual entrepreneur |
| 214 | At the location of the Russian organization that is not the largest taxpayer |
| 215 | At the location of the legal successor who is not the largest taxpayer |
| 245 | At the place of activity of the foreign organization through a permanent representative office |
| 310 | At the place of activity of the Russian organization |
| 320 | At the place of activity of the individual entrepreneur |
| 331 | At the place of activity of the foreign organization through a branch of the foreign organization |
Declaration according to the simplified tax system: code at the location (accounting)
The code for the place of submission of the declaration under the simplified tax system to the tax authority at the place of registration of the taxpayer is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@.
Reports submitted to the Federal Tax Service contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. The tax authority code, location code, period code, INN, KPP are located on the title page of any declaration. You can select a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.
The use of encodings established at the state level when filling out reports is necessary to simplify operations for the classification and selection of taxpayers and tax agents. This helps to increase the efficiency of collecting statistical data and speeds up the procedure for issuing certificates of various contents when receiving requests from legal entities or individuals.
Fill in the column “At the location of registration” - code for individual entrepreneurs
Individual entrepreneurs, when filling out declarations under the simplified tax system, agricultural tax, 6-NDFL and UTII, select the code value:
- 120, that is, the report is submitted with reference to the place of residence of a specific individual entrepreneur;
- 320, if the declaration is submitted at the place of business activity.
In the case of VAT at the location of registration, the code for individual entrepreneurs will be 116.
What codes do legal entities use?
Legal entities that are not the largest or foreign companies, in declarations for VAT, profit, UTII, property tax, and calculations of insurance premiums, enter code 214 at the location of the accounting.
The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves submitting the document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the encodings differ from those used in other reports. For transport tax, the digital designation 260 is indicated, and when filling out reports for land tax - 270. For simplified people, when generating a declaration using the simplified tax system, code 210 is entered at the location of the account.
If there are separate divisions, the following codes are entered into reporting for them:
- in relation to income tax with the calculation of 6-NDFL – 220;
- regarding property tax – 221;
- in the case of insurance premiums – 222.
Code by location - where to look
When drawing up calculations for insurance premiums, you should be guided by the norms of the order of the Federal Tax Service dated October 10, 2016, registered under No. ММВ-7-11/551. All applicable codes for reporting documentation are given in the Procedure for filling out the calculation. In reporting on insurance premiums, the code for the place of registration appeared in 2017; all possible options are given in Appendix 4.
The codes used for the property tax declaration can be found in Appendix No. 3 of the Procedure, which was approved by order of the Federal Tax Service dated March 31, 2017 under No. ММВ-7-21/271@. With regard to land tax, when filling out the coding, you should refer to the table given in Appendix 3 of the Filling Out Procedure, put into effect by Order of the Federal Tax Service dated November 14, 2013 under No. ММВ-7-3/501@.
For the simplified tax system at the location of the registration, the code with a decoding is given in Appendix 2 of the Procedure for filling out the relevant declaration, approved by the Ministry of Finance in Order No. 58n dated June 22, 2009.
From 02.26.16 Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those given above. The following values are relevant for 2018:
- 120 – applied by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at their address of residence.
- 210 – general location code 210 is used by all Russian companies when submitting a declaration at their location.
- 215 – intended for assignees who are not among the largest.
How to find out the code at the location (accounting)? The most reliable way is to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites.
Code of location (accounting) in 6-NDFL
- 215 - intended for successor companies that are not recognized by the largest taxpayers.
- 245 – indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a representative office (permanent).
- 310 – indicated by Russian companies when submitting a declaration at the address of the imputed activity.
- 320 – code at the place of registration 320 in UTII, or more precisely in the declaration of imputation, is used in the case of submitting a report to the address of conducting activities in a special regime.
- 331 - indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a branch of such a business entity.
Pay attention! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ.
Code at the place of UTII registration
The procedure approved by the Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/: Code Name 213 At the place of registration as the largest taxpayer 214 At the location of the Russian organization that is not the largest taxpayer 215 At the location of the legal successor that is not the largest taxpayer 216 At place of registration of the successor, who is the largest taxpayer 221 At the location of a separate division of a Russian organization that has a separate balance sheet 245 At the place of activity of a foreign organization through a permanent representative office 281 At the location of the real estate property (in respect of which a separate procedure for calculating and paying tax is established) Similar codes are also used when filling out a tax calculation for an advance payment of corporate property tax.
Location (accounting): code
After all, individual entrepreneurs’ records are kept in relation to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, the accounting of legal entities will depend on whether it is a Russian or foreign company; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out. What is the location (accounting) code in 6-NDFL? The report called 6-NDFL is mandatory for all tax agents for income tax.
The current form was approved by the tax authorities in their Order No. ММВ-7-11/ dated 10/14/15. In addition to the document (Appendix 1), here are the general procedures for entering information (Appendix 2), rules for submission in electronic format (Appendix 3), as well as encoded values of mandatory indicators. In 2018, the location code in 6-NDFL is filled out on the basis of additional Appendix 2 to the main Appendix 2.
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The meanings of this form detail vary depending on the territorial division of the Federal Tax Service Inspectorate where the tax agent was registered. At the same time, some data coincides with the codes for the UTII declaration, while others have been added. For example, the location (registration) code 120 for the individual entrepreneur’s residential address is the same.
And values 124-126 have been added, intended for entry by heads of peasant farms, as well as lawyers and notaries. How to fill out the code at the location (accounting) in 6-NDFL The value of the required territorial code is entered by the tax agent on the title f. 6-NDFL. The indicator is in digital format and consists of three characters.
Data is indicated from left to right. Let's take a closer look at how this detail is filled out. Values of presentation place codes for f.
Usn: simplified taxation system - all about the “simplified”
- 1 Why do you need a code at the place of registration for UTII 2018
- 2 How to enter the code at the place of registration for UTII in the declaration in 2018
- 2.1 Values of accounting codes (places of presentation) for the UTII declaration:
- 3 What is the code of location (accounting) in 6-NDFL
- 4 How to fill in the 6-NDFL code at the location (accounting)
- 4.1 Values of presentation place codes for f. 6-NDFL:
- 5 RSV – code at location (accounting)
- 6 Declaration according to the simplified tax system - code at the location (accounting)
- 7 How to find out the code at the location (accounting)?
Why do you need a code at the place of registration for UTII 2018 When transferring the entire activity or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the Federal Tax Service Inspectorate.
Appendix n 2
- 121 – when submitting information by a lawyer who has his own law office at his residence address.
- 122 – when submitting a report by a private notary at his residence address.
- 124 – when submitting a calculation by the head/members of a peasant farm at their residence address.
- 214 – used by ordinary Russian companies when submitting a report to their address.
- 217 – intended for successors of domestic companies.
- 222 – used by the OP of Russian companies when submitting a report to the address of such divisions.
- 335 – used by the OP of foreign companies when submitting a report to the location of such divisions.
- 350 – used by international structures when submitting calculations to the tax registration address of such organizations.
Declaration according to the simplified tax system - code at the location (registration) Valid in 2018
Code Where the settlement is submitted 112 At the place of residence of an individual who is not recognized as an individual entrepreneur 120 At the place of residence of an individual entrepreneur 121 At the place of residence of the lawyer who established the law office 122 At the place of residence of a notary engaged in private practice 124 At the place of residence of the member (head) of a peasant (farmer) ) economy 214 At the location of the Russian organization 217 At the place of registration of the legal successor of the Russian organization 222 At the place of registration of the Russian organization at the location of the separate division 335 At the location of the separate division of the foreign organization in the Russian Federation 350 At the place of registration of the international organization in the Russian Federation Thus, if in 2017, the payment is submitted, for example, at the location of the Russian company, enter the code “214”.
- 124 – applied by heads/members of peasant farms during tax registration at their residence address.
- 125 – indicated by lawyers during tax registration at their residence address.
- 126 – used by notaries for tax registration at their residence address.
- 213 – used by legal entities for tax accounting in the status of the largest taxpayer.
- 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
- 215 - intended to be indicated by successors (not the largest) to provide the form at their location.
- 216 – for contribution by legal successors recognized as the largest.
- 220 – is affixed by Russian OPs when filing 6-NDFL at the location of such units.
- 320 – indicated by the individual entrepreneur when submitting the form to the business address.
At the location of the account, code 120 for individual entrepreneurs
For example, when presenting data on personnel engaged in imputed activities.
- 335 – intended for foreign OPs to indicate when submitting the form to the address of such units.
Pay attention! Until March 25, 2018, for ordinary enterprises, the indicator for the location of accounting with code 212 was in effect. After this date, the value was replaced by code 214. DAM - code for the location (accounting) The current form for a single calculation for insurance contributions was approved by the Federal Tax Service in Order No. ММВ-7-11/ dated October 10, 2016. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for compiling the ERSV.
Valid for 2018