In order for the bank to transfer money from a current account, it needs a written order from the owner of this account. And not just a free-form transfer order, but a document ー payment order.

The payment order must be filled out on a form taking into account all the rules established by regulatory documents. Otherwise, the payment will not take place. And this is not a whim of bank employees, but a legal requirement. Namely paragraphs 4, 5 of Art. 8 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”.

From the article you will learn how to fill out the fields of a payment order: to pay for goods (works, services), to pay taxes (excise taxes, fees), fines and penalties.

1. Form and structure of the payment order

2. How to fill out the payment order fields common to all payments

3. Sample payment order for payment under an agreement

4. How to fill in the fields of a tax payment order

5. Field 101 “Payer status”

6. Field 104 “KBK (budget classification code)”

8. Field 106 “Basis of payment”

9. Field 107 “Tax period”

10. Field 108 “Payment basis number”

11. Field 109 “Payment basis date”

12. Field 22 “Code”

13. Field 24 “Purpose of payment”

14. Formation of payment orders in 1C: Accounting 8 ed. 3.0

1. Form and structure of the payment order

Basic regulations, which establish the rules for filling out a payment order

• Regulation of the Bank of Russia dated June 19, 2012 N 383-P

• Regulations of the Central Bank of the Russian Federation “On the payment system of the Bank of Russia” dated June 29, 2012 No. 384-P

• Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n

The payment order form is determined by Regulation No. 383-P (Appendix No. 2). It is this, and only this, that should be used for filling out and subsequent transfer to the bank.

To the form no changes can be made, add and remove fields. In Appendix 3 of Regulation No. 383-P, all fields are numbered for easy understanding of the requirements for filling out the document. This is the structure of the payment order.

From the point of view of using payment order details, all payments can be divided into two groups:

1. payments for purchased goods, materials, work, services. In this case, when registering a payment order, fields 1 - 44, 60, 61, 102, 103 are used.

1. payment of taxes, fees, excise taxes and other payments to the budget. In this case, in addition to the fields listed in paragraph 1), fields 101-109 must be filled in.

2. How to fill out the payment order fields common to all payments

The table shows primary requirements regulations for the design of document fields that must be filled in both when paying contractors and when paying taxes, fees and excise taxes to the budget.

After the table is located sample payment order when paying under the contract.

Props number	Field name	What to fill out	Example
1	Document's name	Payment order	The only way
2	OKUD form number	0401060	The only way
3	Document Number	Numbers other than zero	25
4	date	Date the document was compiled in the format DD.MM.YYYY	01.02.2017
5	Payment type	Do not fill out
6	Suma in cuirsive	Capitalized, from the beginning of the line: rubles - payment amount in words, the word “rubles” in the required case without abbreviation kopecks - in numbers, the word “kopecks” in the required case without abbreviation, if the amount is without kopecks, then only rubles are filled in	125-50 One hundred twenty-five rubles 50 kopecks One hundred twenty-five rubles
7	Sum	Payment amount in numbers: rubles and kopecks are separated by a “-” sign if there are no kopecks, then after the amount in rubles there is a sign “=”	125-50
8	Payer	Legal entities: full or abbreviated name//location address// Individual entrepreneur: Full name (IP)//address of residence (registration, stay)// Individuals who are engaged in private practice: Full name (indication of the type of activity)//address of residence (registration, stay)//	LLC "Raketa" // Russia, Nizhny Novgorod, st. Lenina 25// Subbotin Pavel Petrovich (IP) //Russia, Nizhny Novgorod, st. Lenina 25// Ivanov Petr Vasilievich (notary) // Russia, Nizhny Novgorod, st. Lenina 25//
60	TIN	10 digits for a legal entity 12 digits for individual entrepreneurs and individuals	5257053618
102	checkpoint	Payer checkpoint 9 digits only for legal entities	526151001
9	Account No.	Number of the current account from which the payment should be made (20 characters)	40702810500000000001
10	Payer's bank	Information about the payer's bank: Name	Volgo-Vyatsky Bank of Sberbank, Nizhny Novgorod
11	BIC	BIC of the payer's bank	042202603
12	Account No.	Correspondent account number of the payer's bank (20 digits)	30101810400000000225
13	payee's bank	Information about the recipient's bank: Name location (city or town)	North-West Bank Sberbank of Russia, St. Petersburg
14	BIC	BIC of the recipient's bank	044030653
15	Account No.	Number of the correspondent account of the bank in which the current account of the recipient of funds is located	30101810500000000653
16	Recipient	Legal entities: full or abbreviated name Individuals: Full name IP: Full name, (IP) Individuals who are engaged in private practice: Full name (type of activity)	JSC "Motylek" Sergeeva Anna Petrovna Sergeeva Anna Petrovna, (IP) Sergeeva Anna Petrovna (lawyer)
61	TIN	Payer's INN or KIO (foreign organization code) 10 digits for a legal entity 12 digits for individual entrepreneurs and individuals	7826059119
103	checkpoint	Recipient's checkpoint 9 digits only for legal entities Not to be filled in for individual entrepreneurs and individuals	783906001
17	Account No.	Account number to which the money should be credited (20 characters)	40702810599910000001
18	Type op.	Type of operation (document code). For payment order ㄧ 01	Only 01
19	Payment deadline.	Payment term. Do not fill out
20	Name pl.	Purpose of payment. Do not fill out
21	Outline of boards	Sequence of payment. determined by Art. 855 Civil Code of the Russian Federation, numbers from 1 to 5	5
22	Code	Unique payment identifier. To be completed in cases where: provided by the buyer the money is transferred to the budget (more details in the next part of the article) payment is made for work (services) of budgetary or autonomous organizations If there is no code, then “0” is entered.	20-25 characters or 0
23	Res.field	Reserve field. Not filled in.
24	Purpose of payment	Reason for transfer: payment (or prepayment) name of goods (works, services) number, date of contract document on the basis of which payment is made (for example, invoice, certificate of completion, invoice for payment) VAT amount (or “excluding VAT” mark) Regarding taxes: more details in the next part of the article.	Payment for repair work under contract No. 100 dated October 20, 2016, according to invoice No. 1036 dated December 20, 2016. Including VAT (18%) RUB 18,000.00.
43	M.P.	Place for printing.
44	Signatures	Signatures of employees of the paying organization. Sample signatures of employees who can sign payment documents must be provided to the bank in advance.
110		Not filled in
101-109	Used for transfers to the budget. For payments between legal entities and individuals, they are not filled in. Fields 102 and 103 “Checkpoint” are also filled in for “regular” transfers.

3. Sample payment order for payment under an agreement

Taking into account the above, the payment order for settlements under the agreement is as follows:

4. How to fill in the fields of a tax payment order

When filling out such payments, it is important to remember that the recipient’s details include information Inspectorate of the Federal Tax Service, to which payment is made.

If you do not know the tax details or doubt their correctness, then it is best to contact “your” Federal Tax Service and ask provide all information. Based on clause 6, clause 1, article 32 of the Tax Code of the Russian Federation, the tax inspectorate cannot refuse to provide payment details.

About filling out fields 1-44, 60, 61 it was written above. Therefore, we will focus on the main fields of the tax payment order: 101-109.

5. Field 101 “Payer status”

The payer status is encrypted with two numbers from 01 to 26. It answers the questions:

• who pays?

• what pays?

• Who is he paying for?

Where to get it detailed information to fill out this field? In Appendix 5 to Order No. 107n.

The table shows the most common situations for transfers to the budget.

Other field 101 codes are more specific.

Many questions about filling out a payment order for payment of insurance premiums arose after the transfer of control over contributions to the Federal Tax Service on January 1, 2017.

Please note that in field 101 of the payment slip for the transfer of contributions for employees For pension, medical and social insurance, the Federal Tax Service recommended placing code 14(letter dated January 26, 2017 No. BS-4-11/1304@/NP-30-26/947/02-11-10/06-308-P). However, the banks were not ready for this, and while the issue is being resolved, the Federal Tax Service recommends setting code 01 (letter dated 02/03/2017 No. ZN-4-1/1931@).

When transferring contributions for themselves, individual entrepreneurs should, as before, use code 09.

6. Field 104 “KBK (budget classification code)”

The code consists of 20 digits. Using these numbers, the “shelf” for income in budgets of different levels is encrypted.

KBK are registered in Appendix 1 to Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of instructions on the procedure for applying the budget classification of the Russian Federation”, the latest changes to this Order were made on October 21, 2016 by Order of the Ministry of Finance of Russia No. 180n.

All codes for taxes (fees, excise taxes and other obligatory payments), arrears, fines and penalties begin with 182.

BCC depends on factors such as:

• what kind of tax (excise duty)

• pay the tax itself or arrears, fines, penalties

• budget into which taxes are paid

For each tax (fee, excise tax) KBK will be different, moreover, for the transfer of the tax itself (fee, excise tax), as well as arrears, fines and penalties on it. In each case, you need to issue separate payment orders.

Examples of KBK

7. Field 105 “OKTMO”

The code consists of 8 or 11 digits. Indicates code municipality according to the “All-Russian Classifier of Municipal Territories”, which collects funds from taxes.

OKTMO codes in the tax return and payment order must match.

8. Field 106 “Basis of payment”

This field requires 2 capital letters. which indicate the basis for payment. Clause 7 of Appendix No. 2 of Order No. 107n provides for a total of 14 reasons.

The table lists the most common situations:

If field 106 will not be filled or it will contain “0”, then the tax authorities have every reason to independently identify such a payment.

For example, you want to pay off your tax debt for previous periods without waiting for a tax audit. If the “Value of the basis of payment” field does not contain “ZD”, then the tax authorities may accept this as a payment for the current year.

9. Field 107 “Tax period”

The value of the tax period is encoded with ten characters, including two separators - dots.

This payment order detail shows frequency of payment. It must be filled out as described in the table below.

Monthly payments
1	2	3	4	5	6	7	8	9	10
M	WITH	.	month number (01 – 12)		.	year (4 digits)
Quarterly payments
1	2	3	4	5	6	7	8	9	10
TO	IN	.	quarter number (01 – 04)		.	year (4 digits)
Semi-annual payments
1	2	3	4	5	6	7	8	9	10
P	L	.	semester number (01 – 02)		.	year (4 digits)
Annual payments
1	2	3	4	5	6	7	8	9	10
G	D	.	0	0	.	year (4 digits)

Certain date in the usual format “DD.MM.YYYY” is entered in field 107 in such cases as:

• The law sets the date for tax payment

• repayment of debt at the request of the tax authorities

• repayment of installments, deferred, reconstructed, suspended debt collection

• debt repayment

• repayment of investment tax credit

• debt repayment during bankruptcy procedures

In cases where payment is made to repay a debt under an inspection report or an executive document, in field 107 you need to put "0".

10. Field 108 “Payment basis number”

The basis for the payment itself is encrypted in field 106. And in field 108 you need to put number this document, for example, an inspection report, a tax inspection requirement, a writ of execution. In this case, there is no need to write the “No” sign.

In field 108 is set to "0" when a payment order is filled out to pay taxes for the current year or to voluntarily repay debts for previous periods (field 106 is filled in as “TP” and “ZD”, respectively).

11. Field 109 “Payment basis date”

At the basis of the payment from field 106, in addition to the number that must be entered in field 108, there is also Date of preparation. This is the date that needs to be entered in field 109 in the format DD.MM.YYYY. The date of payment for a tax return is the date of signing of the declaration (calculation) by the taxpayer.

And only in the case when the payment order is filled out to repay debts for previous periods, in field 109 is set to "0".

12. Field 22 “Code”

When filling out this field in a payment order for transfers to the budget, two options are possible:

1. Payment request is issued for voluntary debt repayment for previous periods or payment of current taxes, fees, insurance premiums, then in the “Code” field you need to put “0”

1. When paying arrears, fines, penalties at the request of the tax authorities, in the “Code” field you need to enter a unique accrual identifier (UIN), which must be indicated in the request.

The UIN consists of 20 or 25 digits. In a payment order, the UIN can be filled in two or more lines.

13. Field 24 “Purpose of payment”

The information that needs to be indicated in detail 24 depends on the situation. The main ones are given in the table.

Situation	Must indicate	Example
Payment of tax (duty, excise duty) for the current period	period	Advance payment of income tax for the 1st quarter of 2017
Voluntary repayment of debt for previous periods	name of tax (fee, excise) period	Repayment of VAT debt for the 1st quarter of 2016
Payment of arrears at the request of the Federal Tax Service	payment of arrears name of tax (fee, excise) requirements details	Payment of property tax arrears at the request of the Federal Tax Service dated April 15, 2016 No. XXX
Payment of the fine	fine name of tax (fee, excise) requirements details	Property tax fine at the request of the Federal Tax Service No. XXX dated April 15, 2016
Payment of fines	fine name of tax (fee, excise) requirements details	Penalties for property tax at the request of the Federal Tax Service dated April 15, 2016 No. XXX

14. Formation of payment orders in 1C: Accounting 8 ed. 3.0

Filling out a payment order may seem very complicated at first glance. But this is only the first impression.

The most important thing is that you have all the necessary data to fill out the fields. If something is missing, then it is better to ask: the counterparty, the servicing bank, the tax office.

Please ask all questions about how to fill out the fields of a payment order in the comments to this article.

And we also have questions for you:

• Have you had any cases when the bank did not accept a payment order for execution? For what reason and what did you do in such a situation?

• Did your payment to the Federal Tax Service fall into undistributed due to an incorrectly filled out payment order? What consequences did this lead to?

Write about it in the comments.

How to fill out the fields of a payment order

Payment code is a unique identifier that allows you to analyze payment turnover within the state financial system to ensure effective tax administration.

Payment purpose code: function

Payment purpose code is a unique number that allows you to identify a financial transaction. Coding makes it easy to analyze cash flows when preparing tax documentation. Identifiers are used for the following purposes:

• forecasting macroeconomic indicators;
• assessment of inflation processes;
• study of the state of the state's financial system.

The time frame for collecting information data when using payment assignment codes can be significantly reduced.

When filling out payment documents, indicate the transaction code according to the accepted template.

Tax payment codes: what to indicate?

Payment of tax contributions is carried out according to the prescribed schedule, writing in the “Code” field of the order unique identification numbers (UIN) - tax payment codes. They will be assigned by inspectors of the relevant service.

Indicating the code is mandatory only if it is assigned to the recipient of financial funds by the Federal Tax Service. If it is necessary to pay a penalty or a fine in the absence of a UIN, the value “0” must be entered in the appropriate column.

The “Code” field must be filled in, since otherwise the banking organization will not process the payment. If there is an error, the settlement transaction can be identified using other details.

Advance payment code for income tax payment

Advance payments are made according to the schedule:

• first quarter;
• half year;
• nine month;
• monthly.

When performing settlement transactions, indicate the advance payment code - number (KBK), which allows it to be deciphered: purpose, identification of the payer, manager of funds.

KBK includes 4 blocks:

• budget revenue administrator (3 digits);
• type of budget income (10 digits);
• subtype of budget revenue (4 digits);
• classification of the operation (3 digits).

Incorrect indication of the BCC in the payment order generated for paying taxes on advance payments may lead to the accrual of penalties.

Customs payment codes: purpose

Customs payment codes are numbers characterizing the type of financial contributions provided for by law. Participants in foreign economic activity are required to enter relevant information when processing payment orders.

Examples of payment codes:

• fees for operations (declaration of goods, registration) – 1010;
• customs escort – 1020;
• import duties – 2010, 2020;
• VAT – 5010.

When filling out payment accounts, you must indicate the budget classification code.

If the details fields are filled in incorrectly, the received funds are considered as unknown, which can lead to penalties as a result of late payment of banknotes.

Payment by payment code is a convenient tool for making financial transactions

The use of unique identifiers in financial payment systems allows the payer to speed up the process of processing payment documents. Payment using the payment code for services, products, and contributions provides the ability to unambiguously identify the recipient, which eliminates the risk of errors.

When filling out forms and entering details during the online payment process, make sure that the code numbers are reproduced accurately.

Funds sent “to the wrong place” will be frozen until the circumstances are clarified or sent to the account of an organization that is not the recipient of the payment.

Currency payment code: when to indicate?

When carrying out financial transactions with currency, you must indicate the currency payment code. The ID is used when making transactions:

• prepayment for goods;
• payment for delivered products;
• purchase/sale of foreign banknotes;
• issue ;
• purchase/sale of real estate.

Identifier format: (VO<код вида валютной операции>). The codes are static. They are determined by the Central Bank.

The use of numbers provides the ability to control cash flows at all levels of the financial system and simplifies the procedure for paying contributions of various types for taxpayers.

Recently, the topic of payment systems has been very popular and has been covered in detail in the media. At the same time, the system-forming payment system in Russia is the payment system of the Bank of Russia. As part of the development of its functionality, I would like to draw attention to the potential capabilities of one of its components - the information and analytical system of the Bank of Russia payment system (IAS PS), which should contribute to the transition of the Central Bank of the Russian Federation to a qualitatively new level of analytical work.

In accordance with the Concept for the development of the payment system of the Bank of Russia for the period until 2015, this system must receive all the necessary information about participants and events occurring in the payment system of the Bank of Russia, including in real time. Structural divisions of the Bank of Russia and clients (Federal Treasury and its territorial bodies, credit institutions) will be provided with information from the IAS PS in the part that applies to them.

In order for the IAS PS to become the basis of the financial regulation system, including monitoring the entire national payment system, it must process all the necessary primary information contained in the payment documents. This will provide not only information support for the management of the entire payment system of the Bank of Russia as a whole, but also monitoring of a complex of systems operating outside the Central Bank of the Russian Federation (financial markets, private payment systems and others, including individual financial institutions), capable of providing systemically significant impact on the national payment and banking system of Russia. To solve such a global problem, the IAS PS must not only accumulate, but also conduct analytical processing of all primary information contained in the payment documents of all participants in the national payment system of Russia, including information about the purpose of the payment.

However, currently, primary payment documents contain not only digital information, which is convenient for analytical processing. The payment document field “payment purpose” also contains the corresponding verbal information. Such information contained in payment documents, which more than three trillion pieces pass through the national payment system per year, at a given level of development of productive forces cannot be subjected to continuous analytical processing, and, as a result, is currently assessed only by expert means with a large degree of error .

An important role in the study of liquidity flows, in the author’s opinion, should be given to the coding of information that is in the “payment purpose” field of the settlement document. Based on the payment purpose code (PCC), the IAS PS of the Bank of Russia would be able to structure payment turnover according to economic content, highlighting liquidity flows generated by payments that have the same purpose.

Analytical services of the Central Bank of the Russian Federation will have the opportunity to make an analytical selection of data on cash flows according to any given parameters using the metocubes method in an interactive mode or close to real time. In this case, the question may arise about the advisability of preserving many of the reports that are prepared for the Bank of Russia by financial institutions. It may turn out that most of the reports sent by financial institutions to the regulator will be completely unnecessary, since all information about all accounting entries of any bank will be in the Bank of Russia database based on the results of their operating day, and the regulator will be able to independently generate and analyze the operating the activities of any financial institution within the framework of its prudential supervision for any period of time.

Using codes, it will be possible to analyze payment turnover in order to monitor, firstly, the efficiency and uninterrupted functioning of the payment system, and secondly, general economic factors that affect the payment system (crisis phenomena in the economy, trends in inflation rates, etc.). d.).

An analysis of the internal structure of payment turnover, highlighting liquidity flows, as well as trends in their development, will help solve specific problems of BRPS management. In this case, we are talking about the fact that obtaining an objective assessment of trends in the development of payment turnover both in terms of quantity and volume, as well as forecasting the operational load on the payment system are necessary to improve the services of any payment system.

In addition, modeling the behavior of systemically important participants in the payment system, including those in interdependence, which will be clarified using the IAS PS, may be of interest for prudential banking supervision, as well as services that monitor payment systems.

We also note that the increased transparency of transactions carried out through the payment system, which can be ensured by the IAS PS, in the case of the implementation of the CNI, will contribute to more effective implementation of laws on combating the legalization (laundering) of proceeds from crime and the financing of terrorism.

Construction of a balance of payments turnover on the basis of primary data from settlement documents processed by the IAS PS will make it possible to identify the state of intra-industry and inter-industry payment relations, as well as foreign economic payment relations in connection with changes in the areas of credit and money circulation. These capabilities of IAS PS can be in demand both by the planning and economic services of the Bank of Russia and the Ministry of Economic Development of the Russian Federation.

Research of the financial system with the help of KNP will provide analysis of factors influencing the payment system, stress testing of the Bank of Russia payment system, modeling of the most unfavorable scenarios for the development of the global financial crisis and other undesirable phenomena for the payment system.

Analysis of changes in the volume of payments in the context of goods and services can provide the necessary information for monitoring and modeling trends in changes in exchange proportions between various goods (services) that develop on the market, and ultimately for inflation processes. This may turn out to be extremely important not only for the Bank of Russia, but also for the Ministry of Economic Development of the Russian Federation.

Let us explain this idea with simple examples. Let us assume that in the conditions of a modern economy, when offering his goods to the market, the seller is guided by certain prices and the ratio of these prices with other goods (exchange proportions), and at the moment when he acts as a buyer, the exchange proportions may turn out to be qualitatively different. If such changes occur, the seller will receive a value either significantly lower or significantly higher than that which was included in the goods sold by him. Obtaining greater value will contribute to the expanded reproduction of its activities.

If he receives a lower price, his business may become unprofitable, which will lead to a reduction in his production. Ultimately, in an unfavorable scenario, all these factors become the causes of inflation and a crisis in social production. Thus, an analysis of the relationship between the dynamics of investment in production and consumption costs in the context of selected goods and services will make it possible to construct a more effective forecast of economic development, including the growth rate of production and inflation.

Thus, the use of payment purpose codes in payment documents improves the quality of information that comes from payment turnover, in the interests of banking supervision and monitoring of the national payment system of Russia, and can also be used in drawing up macroeconomic forecasts.

In conclusion, we note that the capabilities of KNP will be used as widely as possible if the list of payment purpose codes turns into an all-Russian classifier. Then the KNI will become a mandatory detail of any payment document, and the amount of information contained in the “payment purpose” field can be reduced and will only include details of the contracts that served as the basis for the corresponding payments. Under these conditions, KNI can become the main source of information and search parameter during desk audits of the tax service, resolving business disputes, etc. Among other things, the introduction of a payment purpose code into the payment document will reduce labor costs due to the transition to new standards of payment documents, an increase in the level of formalization and unification, and automated modes of filling them out.

From March 31, 2014 in the details " Code» in payment slips, payment orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, a unique accrual identifier (UIN) is indicated.

UIN is a unique number that will allow verifiers to quickly reflect the received payment in the program. Knowing the UIN, officials will not need to enter other data - company TIN, checkpoint, KBK. Tax inspectors will assign unique tax codes. And the codes for insurance premiums are provided by specialists from the Pension Fund of Russia and the Social Insurance Fund.

In accordance with the Regulations of the Bank of Russia dated June 19, 2012, clause 1.21.1 No. 383-P “On the rules for transferring funds,” the UIN is indicated in orders in cases of its misappropriation by the recipient of funds, for example, the Social Insurance Fund of the Russian Federation (FSS RF), the Pension Fund of the Russian Federation (PF RF) or the Federal Tax Service of the Russian Federation.

1.21.1. The orders indicate a unique payment identifier in cases where it is assigned by the recipient of the funds. The unique payment identifier is communicated by the recipient of funds to the payer in accordance with the agreement. The recipient's bank exercises control over the unique payment identifier in the cases and in the manner established by the agreement with the recipient of the funds. In the case of a transfer of funds to the bank account of the recipient of funds, opened for the purpose of identifying the payment, the formation and control of a unique payment identifier is carried out in the manner established in Appendix 12 to this Regulation.

In orders on the transfer of funds to pay payments that are sources of revenue generation for the budgets of the budget system of the Russian Federation, other payments received in the accounts of Federal Treasury bodies, and payments for the performance of work, provision of services by budgetary and autonomous institutions (hereinafter referred to as orders on the transfer of funds to payment of payments to the budget system of the Russian Federation) unique payment identifier (uin) is indicated in accordance with the requirements of regulatory legal acts adopted on the basis of Part 1 of Article 8 of Federal Law No. 161-FZ by the Ministry of Finance of the Russian Federation in agreement with the Bank of Russia.

In orders for the transfer of funds, a unique payment identifier is indicated in accordance with federal laws and regulations of the Russian Federation.

Information about the UIN for those accruals made by the Social Insurance Fund, the Pension Fund of the Russian Federation or the Federal Tax Service of the Russian Federation will be brought to payers of insurance premiums and taxes as part of the details of claims for payment of arrears on insurance premiums and taxes, penalties and fines.

And since the amount of insurance premiums to be paid is the payer calculates independently, then in the “Code” detail of the order for the transfer of insurance premiums indicates the value “ 0 ».

Provide a unique payment identifier (UPI). This is 20 or 25 characters. The UIP must be reflected in the payment order only if it is established by the recipient of the funds. The values ​​of the UIP must also be communicated to payers by recipients of funds. This is stated in paragraph 1.1 of the Bank of Russia instruction dated July 15, 2013 No. 3025-U.

When paying current taxes, fees, insurance premiums calculated by payers independently, additional identification of payments is not required - the identifiers are KBK, INN, KPP and other details of payment orders. In these cases, it is enough to indicate the value “0” in the “Code” field. Banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service dated 04/08/2016 No. ZN-4-1/6133).

If the payment of taxes, fees, and insurance premiums is made at the request of regulatory agencies, the value of the UIP must be indicated directly in the request issued to the payer. Similar explanations are contained on the official website of the Federal Tax Service and in the letter of the Federal Tax Service dated February 21, 2014 No. 17-03-11/14–2337

In cases where the payer does not have information about the UIN assigned by budget recipients in orders for the transfer of funds when paying penalties and fines, for each of these charges, the value “0” is indicated in the “Code” detail.

The main thing is that field 22 cannot remain completely empty. Otherwise, banks simply will not process the payment. However, errors in the UIN will not lead to arrears. After all, officials can identify the payment using other details - KBK, the Federal Treasury account. In other words, the absence of a UIN does not prevent inspectors from processing the payment.

We were again "divorced" and put the country on its back. We all thought and thought, where to get this abstruse UIN, and in general, what kind of beast this is, but in fact it turned out to be so much ado about nothing. :6: If we are in debt and they send us a demand to pay fines, arrears, etc. and if this UIN is there, we will indicate the UIN. Serviceable taxpayers have nothing to indicate, so we put a big 0 .

ADDITIONAL LINKS on the topic

1. 
   The rules for filling out the fields of a payment order - payment slip - for transferring personal income tax, UTII, simplified tax system and insurance contributions to the Pension Fund of the Russian Federation, FSS - social insurance, FFOMS - medical insurance are given.
2. 
   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds to pay INSURANCE PREMIUMS.
3. 
   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of TAXES to the budget system of the Russian Federation.

Detailed information on conducting operations to transfer funds in favor of organizations is provided in the Guide to using SMS Bank.
For transactions involving the transfer of funds in favor of organizations using SMS banking, established.

Payee's name	Payee code
	Latin symbols	Cyrillic symbols
Housing and communal services
Utility payments (EIRC) in Moscow	EIRC EIRC+	EIRC EIRC+
Payment according to a personal profile in North-West Bank billing	BILLINGNW SZB	SZB
Utility payments (SUE VTsKP) in St. Petersburg	VCKP	VTsKP
OJSC "KrasnoyarskEnergoSbyt"	KRASENERGO	KRASENERGO
GUK "ZHILFOND" (Krasnoyarsk)	GUKKR GUKKRAS	GUKKR GUKKRAS
Payment according to a personal profile in the billing of East Siberian Bank	BILLINGKR VSB	BILLINGCR VSB
Municipal Unitary Enterprise EIRTs (Rostov-on-Don)	MUPEIRC	MUPEIRTS
State Unitary Enterprise RO "ITC Housing and Public Utilities"	IVCJKH	IVTSZHKH
KirovEnergo	KESB43	KIROVENERGO
mobile connection
Beeline	BEELINE	BEELINE
MTS	MTS	MTS
Megafon Moscow	MEGAFON	MEGAPHONE
TELE2 Russia	TELE2	TELE 2
Megafon Caucasus	MEGAFONKV MOBIKOMKV	MEGAFONKV MOBIKOMKV
Megafon Volga region	MEGAFONVOLGA	MEGAFONVOLGA
MegaFon North-West	MEGAFONNW	MEGAFONSZ
Megafon Siberia	MEGAFONSIBIR	MEGAFONSIBIR
Megafon Ural	MEGAFONURAL	MEGAFONURAL
Megafon Khabarovsk	MEGAFONDV	MEGAFONDV
Megafon Center (including Northern and Southern branches)	MEGAFONCENTER MEGAFONCENTRE MEGAFONTSENTR	MEGAFON CENTER
UralSvyazInform (UTEL)	UTEL	YUTEL
MOTIVE	MOTIV	MOTIVE
BaikalWestCom	B.W.C.	BVK
EniseyTelecom	ETK	ETC
JSC "AKOS"	AKOS	AKOS
Nizhny Novgorod Cellular Communications (NSS)	NCC	NSS
OJSC "New Telephone Company"	NTK	NTK
CJSC "Orenburg GSM"	ORENBURGGCSM	ORENBURGGSSM
Skylink Moscow	SKYLINKMW	SKYLINKMSK
Skylink Vladimir	SKYLINKVLD	SKYLINKWLD
Skylink Voronezh	SKYLINKVRG	SKYLINKVRZH
Skylink Ekaterinburg	SKYLINKERB	SKYLINKERB
Skylink Izhevsk	SKYLINKIG	SKYLINKIZH
Skylink Kaluga	SKYLINKKLG	SKYLINKCLG
Skylink Krasnodar	SKYLINKKR	SKYLINKCR
Skylink Nizhny Novgorod	SKYLINKNN	SKYLINKNN
Skylink Novosibirsk	SKYLINKNSB	SKYLINKNSB
Skylink Omsk	SKYLINKOM	SKYLINKOM
Skylink Rostov	SKYLINKRTV	SKYLINKRTV
Skylink Ryazan	SKYLINKRYZ	SKYLINKRYAZ
Skylink North-West	SKYLINKNW	SKYLINKZ
Skylink Tver	SKYLINKTVR	SKYLINKTVR
Skylink Ulyanovsk	SKYLINKUL	SKYLINKUL
SMARTS Astrakhan	SMARTSASTR	SMARTSASTER
SMARTS Volgograd	SMARTSVOLG	SMARTSVOLG
SMARTS Penza	SMARTSPEN	SMARTSPEN
SMARTS Volga region	SMARTSP	SMARTSPV
SMARTS Samara	SMARTSSAM	SMARTSSAM
SMARTS Cheboksary	SMARTCH	SMARTSCHEB
SMARTS Yaroslavl	SMARTSY	SMARTSYAR
Sotel Bashkiria	SOTELBASH	SOTELBASH
Ulyanovsk GSM	ULYANOVSK	ULYANOVSK
Internet, telephony, television
Moscow City Telephone Network (MGTS)	MGTS	MGTS
NTV+	NTV NTV+	NTV NTV+
Cosmos TV	COSMOSTV KOSMOSTV	SPACE
MTU Intel	MTU	MTU
Stream, Stream TV	STREAM STRIM	STREAM
Golden Telecom	GOLDEN	GOLDEN
RUTSENTR	RUCENTER	RUTSENTR
AKADO	AKADO	AKADO
Rostelecom	ROSTELECOM ROSTELMSKDOLG	ROSTELECOM OSTELMSKDLG
Rostelecom (Ural branch)	ROSTELURAL	ROSTELURAL
YOTA	YOTA
QWERTY	QWERTY
KabiNET company	CABINET	CABINET
Corbina Telecom	CORBINA	CORBIN
"Net by Net" company	NETBYNET	NETBYNET
ARCTEL	ARCTEL	ARCTEL
OJSC Rostelecom (St. Petersburg branch)	SZTELSPB
OJSC Rostelecom (Novgorod branch)	SZTELNVG
OJSC Rostelecom (Pskov branch)	SZTELPSK
OJSC Rostelecom (Murmansk branch)	SZTELMUR
OJSC Rostelecom (Kaliningrad branch)	SZTELKLG
OJSC Rostelecom (Karelian branch)	SZTELKAR
OJSC Rostelecom (Leningrad regional branch)	SZTELOBL
Volga Telecom (Nizhny Novgorod branch)	VOLGATEL52 VOLGATELNVG	VOLGATEL52
Volga Telecom (Kirov branch)	VOLGATEL43 VOLGATELKIR	VOLGATEL43
Volga Telecom (Chuvash branch)	VOLGATEL21 VOLGATELCHU	VOLGATEL21
Volga Telecom (Mari branch)	VOLGATEL12 VOLGATELMAR	VOLGATEL12
Volga Telecom (Mordovian branch)	VOLGATEL13 VOLGATELMOR	VOLGATEL13
Digital Telephone Networks South (DTN)	CTS	DH
Digital Telephone Networks (Internet Service)	CTSINET	TsTSINET
Southern Telecommunications Company (UTK)	UTK	UTK
TransTelecom Company (TTK)	TTK	TTK
Ufanet	UFANET	UFANET
SPARK	SPARK	SPARK
Center Telecom (Ryazan)	CENTELRZN	CENTELZN
Domolink (Ryazan)	DOMOLINKRZN	DOMOLINKRZN
Interregional TransitTelecom (MTT)	MTT	MTT
EKANET company	EKANET	EKANET
LLC "Infocenter"	INFOCENTER	INFO CENTER
CONVEX	CONVEX	CONVEX
JSC "KTB-2000"	KTB2000	KTB2000
OJSC "Business Communications Agency"	A.D.S. ADSNN	ADS ADSNNN
LLC "KETIS"	KETIS	KETIS
CJSC "VyatKTV"	VKTV	VYATKTV
LLC "ORIONET"	ORIONET	ORIONET
Internet provider Etherway	ETHERWAY	AZERWAY
PJSC "Tattelecom"	Letai	letay
LLC "InfoLada"	INFOLADA	INFOLADA
Company "Green Point - Stavropol"	ZTSTAV	ZTSTAV
Electronic wallets
Yandex money	YANDEX	YANDEX
WebMoney	WEBMONEY
[email protected]	MAIL MONEYMAIL	MAIL MONEYMAIL
Wellpay	WELLPAY	WELLPAY
Other
Sberbank (loan repayment by bank card) *	CREDIT KREDIT	CREDIT
Federal Tax Service of Russia (FTS)	FNS	Federal Tax Service
AVON	AVON	AVON
Mary Kay	MARYKAY	MARYKAY
Company "Ticket-on-Line" (payment of railway and air tickets)	TICKET BILETONLINE	TICKET TICKETONLINE
Xsolla Company (2PAY)	2PAY	2PAY TUPAY

* Currently, the service is implemented for loan agreements (only with a differentiated repayment scheme) of individuals - clients of the North-West Bank of Sberbank of Russia, the Ural Bank of Sberbank of Russia, the South-West Bank of Sberbank of Russia, the Northern Bank of Sberbank of Russia, the Far Eastern Bank of Sberbank of Russia, Ryazan OSB No. 8606 of the Central Russian Bank of Sberbank of Russia.