From October 2, payment cards will have new details. What is the payer status in a payment order and how to fill it out

On October 2, 2017, further changes in the procedure for filling out payment orders came into force. See what has changed and how to fill out the “101” field after October 2. Download samples of filling out payment slips, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. Some of the amendments came into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling out the “101” field. We will tell you below what codes to use when transferring taxes in 2017 and provide examples of payment orders.

What new statuses have appeared in the “101” field?

On October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that need to be entered in the “101” field - payer status.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a description of the fields.

New statuses

From October 2, 2017, two new payer statuses are added:

“27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
"28" - participant in foreign economic activity - recipient of international mail.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in field “101” - status “03” and “06”. Look in the table to see how the content of these statuses has changed.

		After 10/02/2017
	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual	The federal postal service organization that drew up the order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	Participant in foreign economic activity - legal entity	A participant in foreign economic activity is a legal entity, with the exception of the recipient of international mail

Who is affected by the changes from October 2, 2017

The new rules for filling out payment orders from October 2, 2017 do not apply to all payers. Changes apply to:

Credit organizations;
Russian Post branches;
Companies receiving international mail.

All other payers continue to fill out the field code “101” as usual.

Important! The field code “101” for paying taxes, contributions and fees will not change from 10/02/2017.

How to fill out a payment form for taxes after 10/02/2017

Since the payer status for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders as usual.

Let us recall the codes that a company must use to pay taxes and contributions:

01 – payment of taxes, insurance premiums, fees by a legal entity;

02 – performance of duties as a tax agent;

09 – payment of taxes, insurance premiums, individual entrepreneur fees.

Look at a sample payment order for payment of VAT - by a taxpayer organization

See an example of a payment order when performing the duties of a tax agent

Look at a sample payment order for payment of VAT by an individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the “101” field of the payment order, which are used after 10/02/2017.

Status code	Decoding
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity
	tax agent
	federal postal organization that has drawn up an order for the transfer of funds for each payment by an individual, with the exception of payment of customs duties
	tax authority
	Federal Bailiff Service and its territorial bodies
	participant in foreign economic activity - a legal entity, with the exception of the recipient of international mail
	customs Department
	payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, the head of a peasant (farm) enterprise, 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) - individual entrepreneur
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a lawyer who has established a law office
	taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) enterprise
	taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual
	a credit organization (a branch of a credit organization), a payment agent, a federal postal service organization that has drawn up a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals
	participant in foreign economic activity - individual
	participant in foreign economic activity - individual entrepreneur
	a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties
	organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears of payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in the prescribed manner
	credit organization (branch of a credit organization), payment agent, drawing up an order for the transfer of funds for each payment by an individual
	responsible member of a consolidated group of taxpayers
	member of a consolidated group of taxpayers
	Social Insurance Fund of the Russian Federation
	payer - an individual who transfers funds to pay fees, insurance premiums administered by the Social Insurance Fund of the Russian Federation, and other payments to the budget system of the Russian Federation (except for fees for the performance of legally significant actions by tax authorities and other payments administered by tax and customs authorities)
	guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods outside the territory of the Russian Federation , and excise taxes on alcohol and (or) excisable alcohol-containing products
	founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case
	credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation
	participant in foreign economic activity - recipient of international mail

C 1 October In 2017, a lot is changing in the work of accountants again: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them the main changes.

New forms and rules for filling out VAT documents from 10/01/2017

From 10/01/2017, taxpayers will have to use new forms of invoices, accounting journal, purchase ledger and sales ledger.

New form 4-FSS for 9 months

The new form was approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from the report for 9 months.

The title page was supplemented with a new field “Budget organizations” for the attribute of the policyholder. In it, such organizations indicate the attribute of the policyholder in accordance with the source of financing
Table 2 was supplemented with new lines “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered”

Changes in payments from October 2, 2017

New field codes 107.
We set two new values for field 107 in payment orders for the transfer of customs duties:
“PD” – if you pay using a passenger customs receipt;
“KV” – if you pay according to the receipt of the recipient of an international postal item.
In this case, in field 108, enter the last seven digits from the customs declaration number (sequence number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses “03”, “16”, “19” and “20”.
New payment identifiers.
In field 108, still indicate the individual information identifier code if the status in field 101 is “03, “19”, “20” or “24”. This is the rule for payments to the budget that are not related to the payment of tax or customs duties. Here are three new indicators for field 108 of payments to the budget for such situations:
“28” – foreign passport of a Russian citizen;
“29” – certificate of temporary asylum in Russia;
“30” – certificate of consideration of the application on its merits.
New value for field 101.
Indicate code “28” in field 101 of the payment if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use code “06” in this case.

From October 1, 2017, inspectors will calculate penalties for late tax payments for organizations in a new way.

If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, the penalties from 31 days will be double - based on 1/150 of the refinancing rate.

Switch to the "World" map

From October 1, all sellers are required to accept national payment cards for payment if revenue for the previous year exceeds 40 million rubles.

A new obligation for sellers was introduced by Law of May 1, 2017 No. 88-FZ. If an organization refuses to accept Mir cards, it may be fined 50,000 rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Rules change from October 2 filling out payment orders. The main change is the new rules for filling out the “101” field - payer status. This is stated in the order of the Ministry of Finance of Russia dated 04/05/2017 N 58n. The rules have been supplemented with new details:

. “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;

. “28” - participant in foreign economic activity - recipient of international mail.

For customs payments, two new values have been added in detail “106”: “PD” - passenger customs declaration; “KV” is a receipt from the recipient of an international postal item.

The new rules for filling out payment orders do not apply to all payers, but only to credit organizations, Russian Post branches, as well as companies receiving international mail. All other payers must fill out the field code “101” as usual.

Features of filling out field 101. Examples of filling in when creating payments

The status of the document originator in the 2019 payment order is filled out based on the new requirements of the Ministry of Finance, which changed order No. 107n.

The value is encrypted with a two-digit code from 01 to 26. In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. The Ministry of Finance has determined that when transferring insurance premium payments with the administrator code “182” (Tax), the following values of field 101 are indicated:

legal entities - “01”;
IP - “09”;
those engaged in private practice - “10”;
lawyers - “11”;
heads of peasant farms - “12”;
individuals - “13”, etc.

Officials excluded code “14” because the banking payment system requires improvement ( Letter of the Federal Tax Service of Russia dated 02/03/2017 No. ZN-4-1/1931@).

The most common cases of filling out field 101

Several special cases of filling out details

The status of the originator in the 2019 payment order may vary as follows:

transfer of income tax. Income tax is paid by organizations - legal entities. Tax is paid on the profit received by the organization. The accountant should fill in the indicator “01” in field 101;
transfer for compulsory pension insurance (hereinafter referred to as OPS) by the organization. Insurance companies on OPS are under the jurisdiction of the Tax Service. In field 101, the accountant must also indicate the indicator “01”;
transfer of OPS IP. Compulsory insurance coverage for individual entrepreneurs, regardless of whether he pays them for himself or for his employees - the correct indicator is “09”;
transfer of personal income tax. Personal income tax is a tax that organizations and individual entrepreneurs withhold from the income of their employees as a tax agent. The taxpayer status indicator in the payment order for 2019 personal income tax payments is “02”;
transfer of sick leave to an employee. The payment goes to the employee, and not to the budget of the Russian Federation. Field 101 should be left blank;
transfer of advance to employees. Advance payment is not made to the budget of the Russian Federation. Field 101 must be left blank;
transfer to the counterparty for payment for information support services performed. The payment is not made to the budget of the Russian Federation. Field 101 is not filled in.

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields new payment order- payment cards - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund - social insurance. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance contributions to the budget, use standard payment forms. The form and fields of the payment order, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to the budget system of the Russian Federation:

payers of taxes, fees and insurance premiums;
tax agents;
payers of customs and other payments to the budget.

A cash register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means of payment (EPP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

bank card;
any electronic wallets;
online banking, etc.

CCP for non-cash payments: what has changed

Was

Cash register systems are used when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided...

It became

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This is a non-cash payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 2018, new rules for non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:

make sure that the payer has the right to dispose of the money;
check whether the payment meets the established requirements;
find out whether there is enough money in the account for payment;
carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service will have to pay a penalty.

New rules for filling out payment orders for personal income tax from August 1, 2016
In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.
Payment amount in words field 6 indicated only in paper payments; in the electronic version, the amount is not indicated in words.
In field 21 " " you need to write a number 5 , and before there were 3.
Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)
In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.
The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.
Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment form
From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.
Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company's tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.
Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.
In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.
For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.
If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.
In this case, the total number of characters in the “Purpose of payment” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).
For your information
When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.
If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt that was formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.
In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.
Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//
Place the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax
A letter from the Federal Treasury designated the period from 01/01/2014 to 03/31/2014 as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.
Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.
Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13
The rules for processing all other payments, except for taxes, contributions and payment for municipal and government services, remain the same.
A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.
Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

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Details for filling out payment slips for taxes and contributions will change in 26 regions
From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.
New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).
ADDITIONAL LINKS on the topic
Examples of FILLING PAYMENTS TO THE TAX OFFICE
The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.

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, insurance fees and other payments to the budget system of the Russian Federation.

Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.

A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...