Notification of controlled transactions format-logical control. Classifier of errors in format-logical control of tax and accounting reporting files (kofo)

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 a receipt for acceptance.

The COFO 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 taxpayer’s electronic signature. 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.

Classifier of errors in format-logical control of tax and accounting reporting files of the Federal Tax Service of Russia (error classifier - KOFO), approved by Order of the Federal Tax Service of Russia dated November 24, 2008 No. MM-3-6/616@, is an integral part of the system for classifying and coding technical and economic information and developed by the State Scientific Research Center of the Federal Tax Service of Russia in accordance with the Regulations “On a unified system of classification and coding of technical, economic and social information of the Ministry of Taxes of Russia” (Order of the Ministry of Taxes of Russia dated June 2, 2003 No. BG-3-13/285)

based on the following legislative acts and regulations:

Order of the Ministry of Finance of the Russian Federation dated January 18, 2008 No. 9n “On approval of the Administrative Regulations of the Federal Tax Service for the performance of the state function of free informing (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, tax legislation and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the provision of tax return forms (calculations) and explanation the order of filling them out";

Format of the notification about updating the tax return (calculation) (Version 5.01) Part LXXXVII. Order of the Federal Tax Service of Russia dated November 24, 2008 No. MM-3-6/616@.

Order of the Federal Tax Service of Russia dated November 2, 2009 No. MM-7-6/534@. “On approval of Methodological Recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels”

Order of the Federal Tax Service of Russia dated November 9, 2010 No. MM-7-6/535@ "On approval of the Unified format of a transport container for information interaction with the receiving complexes of tax authorities via telecommunication channels using an electronic digital signature"

Order of the Federal Tax Service of Russia dated December 18, 2009 No. MM-7-6/693@. “On approval of the Unified format of a transport container for information interaction with the reception complexes of tax authorities via telecommunication channels using an electronic digital signature”

Order of the Federal Tax Service of Russia dated April 15, 2010 No. ММВ-7-6/188@ “On conducting a pilot project to provide information services to the largest taxpayers in electronic form via telecommunication channels in the “one window” mode”

1. OBJECTS OF CLASSIFICATION

The objects of classification in COFO are errors identified during format-logical control of tax and accounting reporting files.

2. STRUCTURE OF THE CLASSIFIER

The error classifier is a list of names of classification objects and their corresponding code designations.

The classifier information is presented in one table.

Each row of the table consists of an error code and an error name.

The classifier table uses a hierarchical classification method and a sequential coding method.

COFO code structure:

KKKKRRRAAAA, where

KKK – class of errors (attribute reflecting the generality of the content of a subset of errors),

PPP - subclass of errors ( a sign reflecting the commonality of a subset of errors in a class of errors),

AAAA is the registration number of the error within the subclass.

Error classes:

010 – violation of the established procedure for submitting tax and accounting reports;

020 – the file name does not meet the established requirements;

030 – errors detected during format control;

040 – errors detected during logical control;

050 - errors detected when checking using reference books.

060 - errors detected when providing information services to taxpayers in the “ION” offline mode

The file name for loading the table into ASVK is KOFO.TXT.

Table rows are identified by the KOD (Classification Code) field.

The composition and formats of the fields in the KOFO table of the Directory are given in Table 2.1:

Table 2.1.

Composition and formats of table fieldsKOFO Directory

*) Oh - definitely

errors	Error name
	The declaration (calculation) does not contain errors (contradictions)
	The declaration (calculation) contains errors and requires clarification
	The declaration (calculation) contains errors and is not accepted for processing
0100000000	Violation of the established order of presentation information
*0100100000*	*Absence or incorrect indication of digital signature*
	Absence of the digital signature of the head of the organization, the taxpayer (individual - taxpayer), or the authorized representative of the taxpayer in the submitted information
	Non-compliance of the digital signature with the signature of the head of the organization - taxpayer (individual - taxpayer), authorized representative of the taxpayer
	The set of digital signatures is insufficient. For a form with a code<КНД>category signature required<Категория>
	The digital signature does not correspond to the signed document (the digital signature is distorted or changes were made to the document after it was signed)
	The digital signature does not belong to this taxpayer (the digital signature certificate used to sign the document is not registered for use by the taxpayer from whom the file was received).
	The digital signature certificate has expired or the digital signature certificate has been revoked
	Inconsistency between the special operator’s digital signature and the digital signature used to sign the confirmation of the dispatch date
	The digital signature does not belong to the sender of the document
	The electronic signature does not include a certificate
*0100200000*	*Incorrect indication of the place of presentation of information*
	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)
	You do not have permission to send messages to the specified recipient.
	Route blocked
	The recipient's Federal Tax Service code does not match the code of the tax authority in which the SAED is installed
	The recipient's Federal Tax Service code is missing SONO
0100200006	The request file for the provision of an information service does not apply to this inspection (sending a taxpayer’s request to a tax authority whose competence does not include providing information upon request).
	The file to which the response was received is missing
	The sender's Federal Tax Service code does not match the tax authority code in the submitted file
	The file was sent to the tax authority, whose competence does not include receiving this information.
	The tax authority does not have a document providing the basis for receiving the submitted documents
*0100300000*	*Taxpayer registration errors*
	Absence of the taxpayer's system name in the directory of registered taxpayers in the IRTS
	Login or password is incorrect. The subscriber is not registered on SAED
	The container is encrypted for a different recipient
	TIN does not match registration data
*0100310000*	*Subscriber registration errors*
	Absence of the subscriber's system name in the directory of registered taxpayers in the IRTS
	INNUL does not match registration data
	OGRN does not match registration data
0100400000	Violation of the requirements for the formation of a transport container
	There is more than one transport container in a transport connection
	Duplicate transport container file name. A container with the same name was sent by this subscriber to the address of this tax authority earlier.
0100400003	There is no information message about the power of attorney in the transport container received from the authorized representative of the taxpayer
	In a shipping container, no confirmation of shipping date
0100500000	Incorrect indication (absence) of information on the power of attorney
	There is no information about the power of attorney with the tax authority
	The power of attorney has expired
	The representative does not have the authority to sign and submit tax returns
	Inconsistency of credentials for the taxpayer's representative in the tax return and in the information message about the power of attorney
	Power of attorney information message cannot be identified
	Power of attorney message missing
	The information message about the power of attorney does not correspond to the received electronic document
	For the sender of the request, TIN = xxxxxxxxxxxxx, KPP = xxxxxxxxxxx, there is no power of attorney to receive information on the taxpayer, TIN = xxxxxxxxxxxxx, KPP = xxxxxxxxxxx
	The representative does not have the authority to sign and submit an electronic document
	Inconsistency between the credentials for the taxpayer's representative in the received electronic document and in the information message about the power of attorney
	The sender of the document is not a representative of the subscriber
0100600000	Incorrect information about the head of the organization, individual entrepreneur
	Incorrect information about the head of the organization (full name, tax identification number)
	Incorrect information about the individual entrepreneur (full name, tax identification number)
0100600003	Incorrect indication of information about the signatory (full name, tax identification number)
0100700000	Incorrect shipping date confirmation information
	Confirmation of dispatch date does not meet format requirements
	Confirmation of dispatch date does not match the tax return (calculation)
	Confirmation of dispatch date does not correspond to the received electronic document
	Confirmation of dispatch date does not match the sent electronic document
0100800000	Error in the sequence of information provision
	Impossibility of registering an updated document without the primary one
	Violation of the procedure for providing documents. This type of document has already been presented.
	Incorrect combination of forms in the set of submitted documents
	According to the file element value XXX, there is no primary document associated with it
0200000000	The file name does not meet the specified requirements
*0200100000*	*File name structure does not meet format requirements*
	The file name does not correspond to the structure determined by the indicators of the SPPFD/SFND directory
	The file name is formed incorrectly
	The file name is incorrect
	The file name has the wrong length
*0200200000*	*The values of the file name structural elements do not comply with the format requirements*
	Invalid file name. The file prefix must be O
	The file name must begin with the Latin letter O
	Invalid file name. Inspection code is incorrect
	Invalid file name. The reporting year is incorrect
	Invalid file name. The serial number is incorrect
	The file name extension is incorrect
	Invalid file name. The file extension must be TXT
	Invalid file name. The sender's Taxpayer Identification Number is incorrect
	Invalid file name. The sender's Taxpayer Identification Number is incorrect. Incorrect checksum.
	Invalid file name. The sender's INN is incorrect
	Invalid file name. The sender's INN is incorrect. Invalid checksum.
	Invalid file name. The checkpoint is indicated incorrectly
	Invalid file name. The recipient code is incorrect, it should be 8 characters
	Incorrect file header [file identifier - IDFile] (checking the payer's TIN/KPP in the database). The beginning of the document NNNN is set incorrectly
	The TIN in the file name does not correspond to the TIN in the IRTS registration data
	Set of file elements: Code of the KND reporting form; Type of information; Format version; The tax authority code does not match the elements defined in the file name
	A file with the same name is already registered
	The file name has an invalid checksum
	The sender ID does not match the recipient ID to whom the shipping container was sent
	The recipient ID does not match the sender ID to whom the shipping container was sent
*0200300000*	The shipping container file name does not meet the shipping container naming requirements
	The transport container file name contains an invalid workflow type code
	The transport container file name contains an invalid transaction type code
	The shipping container file name contains an invalid document type code
	The transport container file name contains an invalid combination of codes for Document Flow Type, Transaction Type, Document Type
	Failed to unpack archive
0300000000	Errors detected during format control
*0300100000*	*Format control is not possible*
	File format not defined
	xsd schema file not found
	The document cannot be identified
	File is empty
	The structure of the XML file is broken. The file could not be processed.
	Invalid XML encoding:<кодировка>instead of<кодировка>
	<имя файла>does not meet format requirements
	No receiving template found for this type of information
	This version of the file format is not supported
*0300200000*	*File syntax does not meet format requirements*
	Missing line ending characters at end of file

	Value cannot have leading or trailing spaces
	Error in the format of the service part attribute. Colon missing
	The RRR line must not contain a colon
	Missing opening (closing) tag
*0300300000*	*The structure of the exchange file does not meet the format requirements*
	The file does not match the xsd schema
	Invalid string RRR
	Invalid VVV props
	Must have VVV props
	Must be one of the VVV details
	Invalid VVV tag
	No VVV tag
	Must have VVV tag
	Must be one of the VVV tags
	No required VVV attribute
	Invalid VVV attribute
	Absence of the taxpayer’s last name, first name, patronymic (for an individual) in the tax return (calculation)
	Absence in the tax return (calculation) of the full name of the organization (its separate division), the taxpayer (for the organization)
	Absence of the taxpayer's TIN in the tax return (calculation). Unless otherwise provided by the Tax Code of the Russian Federation
	Absence in the tax return (calculation) of the value of the element Adjustment number (Document type) (0 - primary, 1-999 - corrective)
	Absence in the tax return (calculation) of the name (code) of the tax reporting authority
	Absence of the element value in the tax return (calculation) KNI reporting form code
	Absence of the value of the Format version element in the tax return (calculation)
	Unknown service part attribute code
	Unknown document attribute code NNNN
	The VVV attribute of the service part of the file, which is required, has not been entered.
	The required VVV document NNNN file details have not been entered.
	Lack of mandatory VVV details
	Case mismatch in VVV tag name
	There is an error in the name of the VVV attribute. Case mismatch
	Document line identification error. In the template with code... (KND details) of document No.... (template in the database, template ID = ...) there are no line codes of the electronic document
	Error filling in line data... Name.. Electronic code:... Line:... Sheet:.. Value:...
	The template with the document code is not identified...
	XML file is empty or has incorrect structure
	The condition for the presence (absence) of an element is violated
	The restriction on the multiplicity of element implementations is violated
	The XXX attribute in the name does not match the VVV attribute in the file
	The VVV attribute in the file does not match the VVV attribute in the file
*0300400000*	*The element's value does not match the format defined for it*
	Value cannot be empty
	The value does not match the number format
	The value does not match the number format without a fractional part
	The value does not correspond to the number format with TTT signs in the fractional part
	The value does not match the date

	No tag value
	Invalid value
	Violation of the format of details (including complex ones). The document number document NNNN is not filled in or is filled in incorrectly.
*0300500000*	*Inconsistency with the range of possible values of the exchange file elements*
	Element value length is less than or equal to the minimum allowed
	Element value length is less than minimum allowed
	Item value length is less than minimum BBB
	Element value length is greater than or equal to the maximum allowed
	Element value length is greater than maximum allowed
	Value length greater than maximum MMM
*0300600000*	*The element's value does not match the pattern defined for it*
*0300700000*	*The element value does not correspond to the list of possible element values defined for it*
	The tag value must be NNN

*0300800000*	The file element does not meet the requirements defined for it
	The value does not match the TIN. Incorrect length
	The value does not match the TIN. Invalid character
	The value does not match the TIN. Incorrect checksum
	The value does not correspond to the TIN of the legal entity. Incorrect length
	The value does not correspond to the TIN of the legal entity. Invalid character
	The value does not correspond to the TIN of the legal entity. Incorrect checksum
	The value does not correspond to the Taxpayer Identification Number. Incorrect length
	The value does not correspond to the Taxpayer Identification Number. Invalid character
	The value does not correspond to the Taxpayer Identification Number. Incorrect checksum
	The file ID is incorrect. Signs 13 to 21 do not correspond to checkpoints
	The file ID is incorrect. Characters 1 to 10 do not correspond to the TIN of the legal entity
	The file ID is incorrect. From 13 to 21 characters must be *
	The file ID is incorrect. Characters 1 to 12 do not correspond to the FL INN
	The file ID is incorrect. Characters 22 to 29 do not correspond to the date
	The file ID is incorrect. Signs with 30 and 31 do not correspond to the hours
	The file ID is incorrect. Signs 32 and 33 do not correspond to minutes
	The file ID is incorrect. Characters 34 and 35 do not correspond to seconds
	The document ID is incorrect. Signs 13 to 21 do not correspond to checkpoints
	The document ID is incorrect. Characters 1 to 10 do not correspond to the TIN of the legal entity
	The document ID is incorrect. From 13 to 21 characters must be *
	The document ID is incorrect. Characters 1 to 12 do not correspond to the FL INN
	The document ID is incorrect. Signs 22 to 25 must correspond to the reporting year
	The document ID is incorrect. Characters 25 to 33 do not correspond to the document number in the year
	Incorrect TIN length
	Invalid character in TIN
	Incorrect checksum in TIN
	Incorrect length of TIN of the legal entity
	Invalid character in the INN of the legal entity
	Incorrect checksum in the TIN of the legal entity
	Incorrect length of Taxpayer Identification Number
	Invalid character in the Taxpayer Identification Number (TIN)
	Incorrect checksum in the Taxpayer Identification Number (TIN)
	Incorrect gearbox length
	Invalid character in checkpoint
	Invalid value. Must be XXX
	Error in VVV attribute value: incorrect quantity XXX 2. Should be XXX 3
	Error in value: incorrect quantity XXX 2. Should be XXX 3
	Violation of the format of details (including complex ones). The DocPresent of document NNNN is not filled in or is filled in incorrectly.
	Violation of the format of details (including complex ones). The OKATO details of document NNNN are not filled out or filled in incorrectly
	Violation of the format of details (including complex ones). The FULL NAME attribute of the NNNN document is not filled in or is filled in incorrectly.
	The element (attribute) value must be non-negative, i.e. 0 and more than 0
	The value of the element (attribute) must be negative, i.e. less than 0
	The element (attribute) value must be non-positive, i.e. 0 and less than 0
	The value of the element (attribute) must be positive, i.e. more than 0
0400000000	Errors detected during logical control
*0400100000*	*The taxpayer, the recipient of the reporting, has not been identified*
	The payer was not found using the TIN\KPP presented in the file
	The found payer is removed from the register
	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)
	The sender's TIN/KPP does not match the TIN/KPP to which the TC with documents was sent
	The taxpayer's TIN/KPP does not match the TIN/KPP in the shipped transport container
	The subscriber's TIN/KPP does not match the TIN/KPP in the sent transport container
*0400200000*	*Errors in the service part of the exchange file, reporting title page*
	Invalid XXX format version. Its value should be equal to XXX
	Reporting period identification error. Incorrect value of the reporting period number in document NNNN
	The year of the reporting period is incorrectly specified in document NNNN
	The reporting period cannot be more than one year
	A file with the document type attribute (primary, with the adjustment attribute) has already been registered
*0400300000*	*Violation of the condition of presence (absence) of an element (attribute)*
	The condition for the mandatory presence (absence) of an element (attribute) depending on the presence (absence) of another element (attribute) has been violated
0400300002	The condition for the mandatory presence (absence) of an element (attribute) depending on the value it assumes has been violated
0400300003	The condition for the mandatory presence of an element (attribute) depending on the value of another element (attribute) has been violated
0400300004	The condition for selecting an element from several depending on the value of another element (attribute) is violated
*0400400000*	*Violation of element (attribute) value condition*
	The value of an element (attribute) must not be greater than the value of another element
	The value of an element (attribute) must be greater than the value of another element
	The value of an element (attribute) must be no less than the value of another element
	The value of an element (attribute) must be less than the value of another element
	The element (attribute) value does not belong to the allowed list of values
	The element (attribute) value does not belong to the allowed range of values
	The element (attribute) value does not meet the specified condition
	Invalid (forbidden) element (attribute) value
	The element (attribute) value contains invalid letters, signs, symbols (invalid combination of letters, signs, symbols)
*0400500000*	*Other errors*
	Separate divisions indicated in form No. 1-6-Accounting are not located in the same municipality
	On the territory of the selected NO, none of the separate divisions listed in Form No. 1-6-Accounting are located
0500000000	Errors detected when checking using reference books
*0500100000*	*The element value is not in the directory*
	The element (attribute) value was not found in the specified classifier (directory)
	The value of the element Code of the tax authority for reporting in the reporting file is missing in the Classifier of the Tax Authorities Designation System (SONO)
	File element value Format version is not in the SPPFD/SFND directory
	The code consisting of the first four digits of the INN of the legal entity was not found in the SOUN
	The code consisting of the first four digits of the FL INN was not found in the SOUN
	The code consisting of the first four digits of the checkpoint was not found in the SOUN
	Bank registration number/branch number is not available in SKO
	The bank's TIN is not in the SKO
	The bank is not included in the list of banks that meet the established requirements for issuing bank guarantees
	BIC is not included in the Russian BIC directory
*0500200000*	*The element value is not determined by the set of search elements*
	File element value Format version does not correspond to that defined in the SPPFD/SFND directory
	The value of the file element The tax period according to the SPPFD does not correspond to the frequency of reporting (according to the CDI of the reporting file; according to the CDI of the reporting file and format version)
	Format with KND KKK versions VVV valid from DDD
0600000000	Errors detected when providing information services to taxpayers in offline mode
*0600100000*	*The taxpayer did not submit the necessary tax and accounting reports to the tax authority*
	According to the KBK and OKATO specified in the request, the taxpayer has no tax obligations as of the given date
	Information cannot be provided until reporting obligations have been fulfilled. (The text of the refusal indicates the name of the tax, BCC, OKATO and the deadline for submission.)
	The latest tax and accounting reports submitted by the taxpayer to the tax authority are not submitted through communication channels.
	There is no obligation to submit tax and accounting reports for the requested period
	According to the KBK and OKATO specified in the request, there is no data on the KRSB for the requested period
*0600200000*	*Errors in the request for information services*
	The date of the requested information exceeds the date of the request

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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 formed incorrectly
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 uppercase
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 is filled out incorrectly
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 the Taxpayer Identification Number (TIN)
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 DocPredst detail of the NNNN document is 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 NNNN document is not filled in 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 should be equal to 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 (by the KNI of the reporting file, by the KNI 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.

CLASSIFIER OF ERRORS FOR FORMAT AND LOGICAL CONTROL OF TAX AND ACCOUNTING FILES (COFO)

INTRODUCTION

Classifier of errors in format-logical control of tax and accounting reporting files of the Federal Tax Service of Russia (error classifier - KOFO), approved by Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-3-6/616@, is an integral part of the system for classifying and coding technical and economic information and developed by the State Scientific Research Center of the Federal Tax Service of Russia in accordance with the Regulations “On a unified system of classification and coding of technical, economic and social information of the Ministry of Taxes of Russia” (Order of the Ministry of Taxes of Russia)

based on the following legislative acts and regulations:

Order of the Ministry of Finance of the Russian Federation dated 01.01.2001 No. 9n “On approval of the Administrative Regulations of the Federal Tax Service for the performance of the state function of free informing (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, tax legislation and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as the provision of tax return forms (calculations) and explanation the order of filling them out";

Format of the notification about updating the tax return (calculation) (Version 5.01) Part LXXXVII. Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-3-6/616@.

Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6/*****@*** “On approval of Methodological recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels”

Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-7-6/535@ "On approval of the Unified format of a transport container for information interaction with the receiving complexes of tax authorities via telecommunication channels using an electronic digital signature"

Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6/*****@*** “On approval of the Unified format of a transport container for information interaction with the receiving complexes of tax authorities via telecommunication channels using an electronic digital signature”

Order of the Federal Tax Service of Russia dated January 1, 2001 No. ММВ-7-6/188@ “On conducting a pilot project to provide information services to the largest taxpayers in electronic form via telecommunication channels in the “one window” mode”

1. OBJECTS OF CLASSIFICATION

The objects of classification in COFO are errors identified during format-logical control of tax and accounting reporting files.

2. STRUCTURE OF THE CLASSIFIER

The error classifier is a list of names of classification objects and their corresponding code designations.

The classifier information is presented in one table.

Each row of the table consists of an error code and an error name.

The classifier table uses a hierarchical classification method and a sequential coding method.

COFO code structure:

KKKKRRRAAAA, where

KKK – class of errors (attribute reflecting the generality of the content of a subset of errors),

PPP - subclass of errors ( a sign reflecting the commonality of a subset of errors in a class of errors),

AAAA is the registration number of the error within the subclass.

Error classes:

010 – violation of the established procedure for submitting tax and accounting reports;

020 – the file name does not meet the established requirements;

030 – errors detected during format control;

040 – errors detected during logical control;

050 - errors detected when checking using reference books.

060 - errors detected when providing information services to taxpayers in the “ION” offline mode

The file name for loading the table into ASVK is KOFO. TXT.

Table rows are identified by the KOD (Classification Code) field.

The composition and formats of the fields in the KOFO table of the Directory are given in Table 2.1:

Table 2.1.

Composition and formats of table fieldsKOFO Directory

*) O - required

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

Table 3.1

(current as of 05/18/2017 incl. Izv. No. 000-033)

errors	Error name
	The declaration (calculation) does not contain errors (contradictions)
	The declaration (calculation) contains errors and requires clarification
	The declaration (calculation) contains errors and is not accepted for processing
0100000000	Violation of the established order of presentation information
*0100100000*	*Absence or incorrect indication of electronic signature*
	Absence of the electronic signature of the head of the organization, the taxpayer (individual - taxpayer), or the authorized representative of the taxpayer in the submitted information
	Non-compliance of the electronic signature with the signature of the head of the organization - taxpayer (individual - taxpayer), authorized representative of the taxpayer
	The set of ES is insufficient. For a form with a code<КНД>category signature required<Категория>
	The electronic signature does not correspond to the signed document (the electronic signature is distorted or changes were made to the document after it was signed)
	The digital signature does not belong to this taxpayer (the digital signature certificate used to sign the document is not registered for use by the taxpayer from whom the file was received).
	The ES certificate has expired or the ES certificate has been revoked
	Non-compliance of the special operator’s electronic signature with the electronic signature used to sign the confirmation of the dispatch date
	The electronic signature does not belong to the sender/signer of the document
	The electronic signature does not include a certificate
	The electronic signature certificate has not expired.
	The person does not have proper authority to sign the document
	Electronic signature certificate is blocked
*0100200000*	*Incorrect indication of the place of presentation of information*
	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)
	You do not have permission to send messages to the specified recipient.
	Route blocked
	The recipient's Federal Tax Service code does not match the code of the tax authority in which the SAED is installed
	Federal Tax Service code - recipient is missing SONO
	The request file for the provision of an information service does not apply to this inspection (sending a taxpayer’s request to a tax authority whose competence does not include providing information upon request).
	The file to which the response was received is missing
	The sender's Federal Tax Service code does not match the tax authority code in the submitted file
	The file was sent to the tax authority, whose competence does not include receiving this information.
	The tax authority does not have a document providing the basis for receiving the submitted documents
	Lack of data on the information provided
	The location of the information in the main file and the application file do not match.
	Inconsistency of the submitted document with the basis document available to the tax authority
	Submission by the taxpayer (his representative) of a document (documents) to a tax authority whose competence does not include the acceptance of these documents
	The recipient's Federal Tax Service code does not exist
*0100300000*	*Taxpayer registration errors*
	Lack of a taxpayer’s system name in the directory of registered taxpayers in the IRUD
	Login or password is incorrect. The subscriber is not registered on SAED
	The container is encrypted for a different recipient
	TIN does not match registration data
	The container is encrypted for another recipient (error when decrypting the response document from the Federal Tax Service). The reporting has been submitted to the Federal Tax Service, but it is impossible to view the result of receipt/processing on the portal. To clarify the result of receiving reports, contact the Federal Tax Service to which the report was sent [type of document received<тип документа>, document name<имя xml-файла документа>]
*0100310000*	*Subscriber registration errors*
	Lack of subscriber system name in the directory of registered taxpayers in IRUD
	INNUL does not match registration data
	OGRN does not match registration data
0100400000	Violation of the requirements for the formation of a transport container
	There is more than one transport container in a transport connection
	Duplicate transport container file name. A container with the same name was sent by this subscriber to the address of this tax authority earlier.
	There is no information message about the power of attorney in the transport container received from the authorized representative of the taxpayer
	In a shipping container, no confirmation of shipping date
	The XXX attribute in the transport container file name does not correspond to the VVV attribute in the transport information description file
	The contents of the transport container exceed the maximum permissible size
	The compressed file from the transport container exceeds the size limit
	The contents of a decompressed file from a transport container exceed the maximum size limit
	The number of files in the transport container exceeds the maximum permissible value
	The file content does not meet the requirements for images (resolution, color)
0100500000	Incorrect indication (absence) of information on the power of attorney
	There is no information about the power of attorney with the tax authority
	The power of attorney has expired
	The representative does not have the authority to sign and submit tax returns
	Inconsistency of credentials for the taxpayer's representative in the tax return and in the information message about the power of attorney
	Power of attorney information message cannot be identified
	Power of attorney message missing
	The information message about the power of attorney does not correspond to the received electronic document
	For the sender of the request, TIN = xxxxxxxxxxxxx, KPP = xxxxxxxxxxx, there is no power of attorney to receive information on the taxpayer, TIN = xxxxxxxxxxxxx, KPP = xxxxxxxxxxx
	The representative does not have the authority to sign and submit an electronic document
	Inconsistency between the credentials for the taxpayer's representative in the received electronic document and in the information message about the power of attorney
	The sender of the document is not a representative of the subscriber
	Inconsistency between taxpayer credentials in the received electronic document and in the information message about the power of attorney
0100600000	Incorrect information about the head of the organization, individual entrepreneur
	Incorrect information about the head of the organization (full name, tax identification number)
	Incorrect information about the individual entrepreneur (full name, tax identification number)
	Incorrect indication of information about the signatory (full name, tax identification number)
	Lack of information about the signatory (full name, tax identification number)
0100700000	Incorrect shipping date confirmation information
	Confirmation of dispatch date does not meet format requirements
	Confirmation of dispatch date does not match the tax return (calculation)
	Confirmation of dispatch date does not correspond to the received electronic document
	Confirmation of dispatch date does not match the sent electronic document
0100800000	Error in the sequence of information provision
	Impossibility of registering an updated document without the primary one
	Violation of the procedure for providing documents. This type of document has already been presented.
	Incorrect combination of forms in the set of submitted documents
	According to the file element value XXX, there is no primary document associated with it
	The resulting file is not part of the original file (set of files) XXX
	Violation of the procedure for providing documents. This document has already been presented.
	Adjustments to accounting (financial) statements are not provided after the date of approval (PBU 22/2010)
0100900000	Non-compliance with the approved form of the document
0200000000	The file name does not meet the specified requirements
*0200100000*	*File name structure does not meet format requirements*
	The file name does not correspond to the structure determined by the indicators of the SPPFD/SFND directory
	The file name is formed incorrectly
	The file name is incorrect
	The file name has the wrong length
*0200200000*	*The values of the file name structural elements do not comply with the format requirements*
	Invalid file name. The file prefix must be O
	The file name must begin with the Latin letter O
	Invalid file name. Inspection code is incorrect
	Invalid file name. The reporting year is incorrect
	Invalid file name. The serial number is incorrect
	The file name extension is incorrect
	Invalid file name. The file extension must be TXT
	Invalid file name. The sender's Taxpayer Identification Number is incorrect
	Invalid file name. The sender's Taxpayer Identification Number is incorrect. Incorrect checksum.
	Invalid file name. The sender's INN is incorrect
	Invalid file name. The sender's INN is incorrect. Invalid checksum.
	Invalid file name. The checkpoint is indicated incorrectly
	Invalid file name. The recipient code is incorrect, it should be 8 characters
	Incorrect file header [file identifier - IDFile] (checking the payer's TIN/KPP in the database). The beginning of the document NNNN is set incorrectly
	The TIN in the file name does not match the TIN in the IRUD registration data
	Set of file elements: Code of the KND reporting form; Type of information; Format version; The tax authority code does not match the elements defined in the file name
	A file with the same name is already registered
	The file name has an invalid checksum
	The sender ID does not match the recipient ID to whom the shipping container was sent
	The recipient ID does not match the sender ID to whom the shipping container was sent
*0200300000*	The shipping container file name does not meet the shipping container naming requirements
	The transport container file name contains an invalid workflow type code
	The transport container file name contains an invalid transaction type code
	The shipping container file name contains an invalid document type code
	The transport container file name contains an invalid combination of codes for Document Flow Type, Transaction Type, Document Type
	Failed to unpack archive
0300000000	Errors detected during format control
*0300100000*	*Format control is not possible*
	File format not defined
	xsd schema file not found
	The document cannot be identified
	File is empty
	The structure of the XML file is broken. The file could not be processed.
	Invalid XML encoding:<кодировка>instead of<кодировка>
	<имя файла>does not meet format requirements
	No receiving template found for this type of information
	This version of the file format is not supported
*0300200000*	*File syntax does not meet format requirements*
	Missing line ending characters at end of file
	The VVV attribute code must not contain leading or trailing spaces
	String values must be in upper case

	The string has an incorrect structure, it requires KKK SSS delimiters
	Value cannot have leading or trailing spaces
	Error in the format of the service part attribute. Colon missing
	The RRR line must not contain a colon
	Missing opening (closing) tag
*0300300000*	*The structure of the exchange file does not meet the format requirements*
	The file does not match the xsd schema
	Invalid string RRR
	Invalid VVV props
	Must have VVV props
	Must be one of the VVV details
	Invalid VVV tag
	No VVV tag
	Must have VVV tag
	Must be one of the VVV tags
	No required VVV attribute
	Invalid VVV attribute
	Absence of the taxpayer’s last name, first name, patronymic (for an individual) in the tax return (calculation)
	Absence in the tax return (calculation) of the full name of the organization (its separate division), the taxpayer (for the organization)
	Absence of the taxpayer's TIN in the tax return (calculation). Unless otherwise provided by the Tax Code of the Russian Federation
	Absence in the tax return (calculation) of the value of the element Adjustment number (Document type) (0 - primary, 1-999 - corrective)
	Absence in the tax return (calculation) of the name (code) of the tax reporting authority
	Absence of the element value in the tax return (calculation) KNI reporting form code
	Absence of the value of the Format version element in the tax return (calculation)
	Unknown service part attribute code
	Unknown document attribute code NNNN
	The VVV attribute of the service part of the file, which is required, has not been entered.
	The required VVV document NNNN file details have not been entered.
	Lack of mandatory VVV details
	Case mismatch in VVV tag name
	There is an error in the name of the VVV attribute. Case mismatch
	Document line identification error. In the template with code... (KND details) of document No.... (template in the database, template ID = ...) there are no line codes of the electronic document
	Error filling in line data... Name.. Electronic code:... Line:... Sheet:.. Value:...
	The template with the document code is not identified...
	XML file is empty or has incorrect structure
	The condition for the presence (absence) of an element is violated
	The restriction on the multiplicity of element implementations is violated
	The XXX attribute in the name does not match the VVV attribute in the file
	The VVV attribute in the file does not match the VVV attribute in the file
	Absence of taxpayer's TIN in the file
*0300400000*	*The element's value does not match the format defined for it*
	Value cannot be empty
	The value does not match the number format
	The value does not match the number format without a fractional part
	The value does not correspond to the number format with TTT signs in the fractional part
	The value does not match the date
	Invalid text XXX
	No tag value
	Invalid value
	Violation of the format of details (including complex ones). The document number document NNNN is not filled in or is filled in incorrectly.
*0300500000*	*Inconsistency with the range of possible values of the exchange file elements*
	Element value length is less than or equal to the minimum allowed
	Element value length is less than minimum allowed
	Item value length is less than minimum BBB
	Element value length is greater than or equal to the maximum allowed
	Element value length is greater than maximum allowed
	Value length greater than maximum MMM
*0300600000*	*The element's value does not match the pattern defined for it*
*0300700000*	*The element value does not correspond to the list of possible element values defined for it*
	The tag value must be NNN

*0300800000*	The file element does not meet the requirements defined for it
	The value does not match the TIN. Incorrect length
	The value does not match the TIN. Invalid character
	The value does not match the TIN. Incorrect checksum
	The value does not correspond to the TIN of the legal entity. Incorrect length
	The value does not correspond to the TIN of the legal entity. Invalid character
	The value does not correspond to the TIN of the legal entity. Incorrect checksum
	The value does not correspond to the Taxpayer Identification Number. Incorrect length
	The value does not correspond to the Taxpayer Identification Number. Invalid character
	The value does not correspond to the Taxpayer Identification Number. Incorrect checksum
	The file ID is incorrect. Signs 13 to 21 do not correspond to checkpoints
	The file ID is incorrect. Characters 1 to 10 do not correspond to the TIN of the legal entity
	The file ID is incorrect. From 13 to 21 characters must be *
	The file ID is incorrect. Characters 1 to 12 do not correspond to the FL INN
	The file ID is incorrect. Characters 22 to 29 do not correspond to the date
	The file ID is incorrect. Signs with 30 and 31 do not correspond to the hours
	The file ID is incorrect. Signs 32 and 33 do not correspond to minutes
	The file ID is incorrect. Characters 34 and 35 do not correspond to seconds
	The document ID is incorrect. Signs 13 to 21 do not correspond to checkpoints
	The document ID is incorrect. Characters 1 to 10 do not correspond to the TIN of the legal entity
	The document ID is incorrect. From 13 to 21 characters must be *
	The document ID is incorrect. Characters 1 to 12 do not correspond to the FL INN
	The document ID is incorrect. Signs 22 to 25 must correspond to the reporting year
	The document ID is incorrect. Characters 25 to 33 do not correspond to the document number in the year
	Incorrect TIN length
	Invalid character in TIN
	Incorrect checksum in TIN
	Incorrect length of TIN of the legal entity
	Invalid character in the INN of the legal entity
	Incorrect checksum in the TIN of the legal entity
	Incorrect length of Taxpayer Identification Number
	Invalid character in the Taxpayer Identification Number (TIN)
	Incorrect checksum in the Taxpayer Identification Number (TIN)
	Incorrect gearbox length
	Invalid character in checkpoint
	Invalid value. Must be XXX
	Error in VVV attribute value: incorrect quantity XXX 2. Should be XXX 3
	Error in value: incorrect quantity XXX 2. Should be XXX 3
	Violation of the format of details (including complex ones). The DocPresent of document NNNN is not filled in or is filled in incorrectly.
	Violation of the format of details (including complex ones). The OKATO/OKTMO details of document NNNN are not filled out or filled in incorrectly
	Violation of the format of details (including complex ones). The FULL NAME attribute of the NNNN document is not filled in or is filled in incorrectly.
	The value of the element (attribute) must be non-negative, i.e. 0 or greater than 0
	The value of the element (attribute) must be negative, i.e. less than 0
	The value of the element (attribute) must be non-positive, i.e. 0 and less than 0
	The value of the element (attribute) must be positive, i.e. greater than 0
0400000000	Errors detected during logical control
*0400100000*	*Taxpayer not identified*
	The payer was not found using the TIN and KPP or TIN presented in the file
	The found payer is removed from the register
	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)
	The sender's TIN/KPP does not match the TIN/KPP to which the TC with documents was sent
	The taxpayer's TIN/KPP does not match the TIN/KPP in the shipped transport container
	The subscriber's TIN/KPP does not match the TIN/KPP in the sent transport container
	Incorrect indication of information, discrepancy in information about the taxpayer - (TIN/KPP - name of the organization, full name-TIN)
	Based on the information provided in the file, accounting actions cannot be performed
	The foreign branch (representative office) was not found according to the registration certificate presented in the document
	The taxpayer is already registered with the specified tax authority in this capacity
	The specified INN/KPP or INN is not registered with the tax authority
*0400200000*	*Errors in the service part of the exchange file, reporting title page*
	Invalid XXX format version. Its value should be equal to XXX
	Reporting period identification error. Incorrect value of the reporting period number in document NNNN
	The year of the reporting period is incorrectly specified in document NNNN
	The reporting period cannot be more than one year
	A file with the document type attribute (primary, with the adjustment attribute) has already been registered
*0400300000*	*Violation of the condition of presence (absence) of an element (attribute)*
	The condition for the mandatory presence (absence) of an element (attribute) depending on the presence (absence) of another element (attribute) has been violated
	The condition for the mandatory presence (absence) of an element (attribute) depending on the value it assumes has been violated
	The condition for the mandatory presence of an element (attribute) depending on the value of another element (attribute) has been violated
	The condition for selecting an element from several depending on the value of another element (attribute) is violated
*0400400000*	*Violation of element (attribute) value condition*
	The value of an element (attribute) must not be greater than the value of another element
	The value of an element (attribute) must be greater than the value of another element
	The value of an element (attribute) must be no less than the value of another element
	The value of an element (attribute) must be less than the value of another element
	The element (attribute) value does not belong to the allowed list of values
	The element (attribute) value does not belong to the allowed range of values
	The element (attribute) value does not meet the specified condition
	Invalid (forbidden) element (attribute) value
	The element (attribute) value contains invalid letters, signs, symbols (invalid combination of letters, signs, symbols)
	The control ratio of the NBO form indicator is violated
	The condition of equality of the value of the amount of insurance premiums for the payer of insurance premiums to the total amount of insurance premiums for the insured persons has been violated
*0400500000*	*Other errors*
	Separate divisions indicated in form No. 1-6-Accounting are not located in the same municipality
	On the territory of the selected NO, none of the separate divisions listed in Form No. 1-6-Accounting are located
	Information on these persons does not correspond (is missing) to information available to the tax authority
	The value of a composite element does not meet the requirements defined for it, an invalid address is specified
	The information provided does not correspond to the information available to the tax authority
0500000000	Errors detected when checking using reference books
*0500100000*	*The element value is not in the directory*
	The element (attribute) value was not found in the specified classifier (directory)
	The value of the element Code of the tax authority for reporting in the reporting file is missing in the Classifier of the Tax Authorities Designation System (SONO)
	File element value Format version is not in the SPPFD/SFND directory
	The code consisting of the first four digits of the INN of the legal entity was not found in the SOUN
	The code consisting of the first four digits of the FL INN was not found in the SOUN
	The code consisting of the first four digits of the checkpoint was not found in the SOUN
	Bank registration number/branch number is not available in SKO
	The bank's TIN is not in the SKO
	The bank is not included in the list of banks that meet the established requirements for issuing bank guarantees
	BIC is not included in the Russian BIC directory
	CODE (SWIFT) of a foreign bank does not have an appropriate structure
*0500200000*	*The element value is not determined by the set of search elements*
	File element value Format version does not correspond to that defined in the SPPFD/SFND directory
	The value of the file element The tax period according to the SPPFD does not correspond to the frequency of reporting (according to the CDI of the reporting file; according to the CDI of the reporting file and format version)
	Format with KND KKK versions VVV valid from DDD
0600000000	Errors detected when providing information services to taxpayers in offline mode
*0600100000*	*The taxpayer did not submit the necessary tax and accounting reports to the tax authority*
	According to the KBK, OKATO/OKTMO specified in the request, the taxpayer has no tax obligations as of the given date
	Information cannot be provided until reporting obligations have been fulfilled. (The text of the refusal indicates the name of the tax, BCC, OKATO/OKTMO and the deadline for submission.)
	The latest tax and accounting reports submitted by the taxpayer to the tax authority are not submitted through communication channels.
	There is no obligation to submit tax and accounting reports for the requested period
	According to the KBK, OKATO/OKTMO specified in the request, there is no data on KRSB for the requested period
*0600200000*	*Errors in the request for information services*
	The date of the requested information exceeds the date of the request

VVV - name (code) of the element (attribute, attribute, tag) in the file

RRR - line number of the processed file

KKK – number of separators

SSS - character (set of separator characters)

Where NNNN is the document identifier of the information part of the file

TTT – number of decimal places

XXX – element value

BBB – minimum length of props

MMM – maximum prop length

(Order of Rosreestr N P/302, Federal Tax Service of the Russian Federation N ММВ-7-11/495@ dated 08/12/2011. On approval of the Procedure for the exchange of information in electronic form on registered rights to real estate (including land plots) and transactions with it, rights holders of real estate and about real estate objects)

Appendix No. 2
to the Information Exchange Procedure
in electronic form
about registered rights
for real estate

and transactions with it, copyright holders
real estate
and about real estate objects
between the Federal Service
state registration,
cadastre and cartography
and the Federal Tax Service

REQUIREMENTS FOR FORMAT AND LOGICAL CONTROL

1. General requirements.

Format-logical control (FLC) is carried out when uploading Information in the bodies of Rosreestr and when receiving Information in the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation.
Information on registered rights to real estate (including land plots), rights holders of real estate and real estate objects that have passed the FLC are subject to acceptance.
Information that has not passed the FLC will not be accepted.
The results of format and logical control are formalized in the departments of the Federal Tax Service of Russia in accordance with the requirements of the processing protocol (Appendix 3).
Format control is carried out in accordance with the requirements of the format approved by Order of the Federal Tax Service of Russia dated January 13, 2011 N ММВ-7-11/11@, and the XSD scheme for it. If there is erroneous information on an object in the file (element "Composition and structure of document" (Document)), which has not been checked using the xsd scheme, partial reception of correct information about real estate objects (documents) is carried out.

2. Requirements for logical control.

2.1. Checking the fulfillment of the conditions specified in the column "Additional information" of tables 4.1 - 4.22 of Appendix No. 3 to Order of the Federal Tax Service of Russia dated January 13, 2011 No. ММВ-7-11/11@.
2.2. Requirements for checking against reference books and classifiers.
2.2.1. Checking the availability of codes for the corresponding elements of the exchange file in the following directories and classifiers:
- - All-Russian Classifier of Administrative-Territorial Division (OKATO);
- - All-Russian Classifier of Units of Measurement (OKEI);
- - All-Russian Classifier of Countries of the World (OCSM);
- - Directory "System of designation of tax authorities" (SONO);
- - Russian Address Classifier (KLADR);
- - Directory “Types of taxpayer identification documents” (SPDUL);
- - Directory "Subjects of the Russian Federation" (SSRF);
- - Directory "Types of rights to real estate, as well as restrictions (encumbrances) of rights";
- - Directory "Title Documents";
- - Directory "Categories of land";
- - Directory "Types of land use";
- - Directory "Types of real estate";
- - Directory "List of names of materials for external walls of a building."
2.2.2. Checking series templates and document numbers using the SPDUL directory.
2.3. Checking the structure of TIN, KPP, OGRN (not performed by Rosreestr authorities).
2.4. Logical date control.
2.4.1. The value of the attribute “Year, as of January 1 of which information is provided” (YearPeriodReport) [^2] 2000.
2.4.2. All dates must be no greater than the current date, except for the following dates:
- - “Date of approval of the cadastral value of the land plot” (DataKadSt);
- - from the element “Sheet B. Information about the building (structure)” (SwedBuilding):
- - “Date of determination of the inventory value of the building (structure)” (DataInvStOb);
- - “Date of approval of the cadastral value of the building (structure)” (DataKadSt);
- - from the element “Sheet B. Information about residential (non-residential) premises and other components of the building (structure)” (SvedPomeshch):
- - “Date of determination of the inventory value of the object” (DataInvStOb);
- - “Date of approval of the cadastral value of the premises” (DataKadSt);
- - “Rent End Date” (Rent End Date);
- - “End date of the concession agreement” (DateOkonchKontsSogl).
2.4.3. All dates must be greater than 01/01/1900.
2.4.4. Control between dates:
- “Date of the title document” (DataPravDok) [^2] “Date of registration of the right” (DataRegPrava);
- “Date of registration of the right” (DataRegPrava);) [^2] “Date of termination of the right” (DataRekrPrava) if both dates are present;
- “Rent Start Date” (Rent Start Date) [^2] “Rent End Date” (Rent End Date);
- “Start date of the concession agreement” (DataStartContsSogl) [^2] “End date of the concession agreement” (DataEndContsSogl);
- “Date of registration of the lease agreement” (DateRegDogRent) [^2] “Date of end of lease” (DateEndRent) if both dates are present;
- “Date of registration of the encumbrance of the right” (DateRegObremPrava) [^2] “Date of termination of the concession agreement” (DateOkonchKontsSogl) if both dates are available.
2.5. Logical control of the element “Sheet A. Information about the land plot” (SvedZU).
2.5.1. Control of the structure of the cadastral number of a land plot:
- - the presence of three separators ":" (colon), with the exception of information for the city of St. Petersburg, which may have two separators ":" (colon) or three separators ":" (colon);
- - the first and last facets of the cadastral number are different from zero.
2.5.2. The area of the land plot is greater than zero.
2.5.3. The code for the unit of measurement of the area of a land plot according to OKEI (CodeOKEIPl) can only take the following values:
- - 055 (Square meter);
- - 058 (Thousand square meters);
- - 059 (Hectare);
- - 061 (Square kilometer).