Unique payment identifier code 22 sample filling. Payment order. Step by step instructions for filling. What is UIN in the receipt

The UIN code in the payment, or the unique identifier of charges, is a specific cipher in which errors are unacceptable. The UIN code in the payment order must be entered in mandatory... We will tell you where to get this code, how and where to put it.

What is UIN in a payment system

The UIN code in the payment order 2019 is a unique identifier for the purpose of budget payments. It has become the main requisite since 2014. What is the UIN code in the payment order is stated in the order of the Ministry of Finance No. 107n dated 12.11.2013. UIN in the payment order is used to correctly post the receipt money to the budget. In case of loss of payment, it will be easy to find it exactly by this unique identifier.

The unique identifier should be specified in a special field (22). If you do not fill in such a field when filling out a payment order, the bank will not pass the document. This is stated in the regulation of the Bank of Russia N 383-P.

When is the UIN filled in 2019 payment cards? It turns out that everything is very simple. Such details are not always used when paying. For details on when to use this value of the variable, it is said in the letter dated February 21, 2014 N 17-03-11 / 14-2337 and the clarifications of the Federal Tax Service of Russia "On the procedure for specifying UIN when filling out orders ) to the budgetary system of the Russian Federation ”.

A unique identifier is put in a payment order or receipt when you need to make payment of fines, penalties, in budget system... For example, pay tax arrears. If money transfers are made against insurance premiums, fees or current payments, then the code is not indicated.

Consequently, this requisite is indicated only in the case when a request has come from the tax inspectorate to an individual entrepreneur or enterprise. From this requirement, the company or individual entrepreneur transfers the individual identifier to the payment order. For each individual case, the set of numbers is unique. This codifier declaration made it easier to match charges against billed claims. And reduced waste and payment confusion.

In the absence of the required UIN value, only one symbol is put in the payment documentation - zero (0).

UIN for payment of current taxes and contributions

If the taxpayer transfers to the budget taxes, fees and contributions calculated independently, then in field 22 of the UIN payment, it is not necessary to indicate. For current payments to the budget system, it is enough to indicate in field 22 - the value "0".

Important! You cannot leave the UIN field empty in a payment order. This is considered a bug. The financial authority or bank will reject the payment due to incorrect paperwork.

• Personal income tax with wages per current month;
• Insurance premiums assessed on staff salaries;
• Quarterly property taxes (advance payments);
• Corporate income and property tax;
• Trade fee for companies in Moscow;
• Other self-calculated fiscal fees and obligations.

If the organization independently identified the arrears of taxes and fees, and prepared a payment order to the IFTS, then the UIN takes the value "0". Put zero in the UIN field if you pay penalties, interest and fines that you calculated yourself, without the compulsion of the tax authorities.

A special UIN code is needed only for transferring on demand or other compulsory document for collection.

Error in UIN

When transferring money to the budgetary system, all information about this is transferred to the GIS GMP. This is the State Information System about state and municipal payments. If the UIN is not correct, the system will not recognize the payment of the organization. But, even with an incorrect value of the unique identifier, the bank is obliged to accept and execute a payment order from its client. Money will freeze, get lost in payments.

• an enterprise or an individual entrepreneur will have a debt to the budget and funds;
• penalties will continue to accrue;
• the likelihood of seizure of company accounts;
• the threat of suspension of the activity of an economic entity.

The payer will have to find out the fate of the payment and clarify it. The funds will arrive at the budget and funds with a delay.

Correcting the error in the UIN

How to find out where the transferred funds went, and where they can be hidden by payment systems? To do this, you will need to write an application to the authority where the transfer was made, with a request for a refund or redirection of funds. For each case, the sequence of the refund is different. For example, if the payment went wrong into the budget system, it will be easier to return or redirect money.

To clarify payments, you will need to draw up a written appeal with a request to correct incorrect details, or to return the money. In the application for clarifying the payment, be sure to indicate:

• name and details of the company (INN, KPP, address, index);
• person in charge, phone numbers and contacts for communication;
• payment details with an error;
• corrected information.

If the money arrived at the Federal Tax Service, then submit an application to the inspection. If there is no money in the inspection, then request a payment search service in a banking organization.

For money transfers special documents are used - payment orders. For the money to reach the recipient, the payment must be correctly framed. One of its main requisites is line number 22, in which UIN is written. Let's consider how to correctly indicate code 22 in a payment order in 2017.

It became necessary to enter information in line number 22 not very long ago. This regulation has been developed and implemented since the end of March 2014.

The line under this number is intended to indicate the UIN - the unique identifier of the accrual.

So why was the “code 22” field in the payment order developed? This was done to optimize and improve the work of the state. employees, as well as to accelerate budget revenues. Also, due to the indication of the identifier, inaccuracies in the receipt of funds to the budgets are practically reduced to a minimum. State employees are no longer required to check incoming payments using the main company details. They only need to transfer money using the identifier code that corresponds to the payment.

Decoding the identifier

UIN code 22 consists of twenty numbers, each of which contains certain information. It includes 3 groups:

1. The first three numbers are the code of the person making the payment or the code of the executive service.
2. The fourth number is always 0, it does not mean anything.
3. The following fifteen numbers are the payment index. They are different for each document.
4. The twentieth digit is determined according to the rules developed by the foundation or the tax office.

When you need to register an identifier

The UIN code in the payment order in 2017 is required to be registered when paying arrears, fines or penalties at the request of the tax inspectorate, pension fund or social fund. insurance.

That is, to indicate the code, a company or a private businessman:

• First, you must obtain from one of the institutions listed above. demand for payment of existing debt;
• Find the required UIN code 22 in the received request;
• Write it in the payment order in the specially designated field.

What to write in field number 22

In field No. 22, information should be entered in accordance with the following rules:

• If there is an office. a requirement from one of the authorities - to indicate the code from this requirement;
• If there are no requirements, "0" is entered.

Consequences of making mistakes when writing code

According to the UIN code in the payment order, tax payments, insurance contributions and other payments to the budgets of various levels are recorded. Data on incoming payments are sent to the State. Information System. If you write an incorrect code value, then the system will not be able to recognize the payment being made. This means that the obligation to pay will be considered unfulfilled. This will result in:

• The company has a debt to funds and the state budget;
• The debt will be charged with interest;
• The firm will have to clarify the payment made;
• Funds are credited to the budget or to the fund account later than necessary.

Identifier for current operations

When making payments of a current nature (that is, insurance contributions and tax payments, the amount of which the payers calculated on their own; these payments are not payment of debt), the UIN value in the payment order does not need to be registered. This means that in line 22 it is necessary to put down the value "0". Identification of such payments will be carried out by the tax authorities using other basic details (INN, KPP, KBK, OKTMO, OKATO).

The corresponding changes have been made to the "Regulations on the rules for transferring funds" (approved by the Bank of Russia on June 19, 2012 N 383-P) by the Bank of Russia Ordinance dated July 15, 2013 N 3025-U.

Now, it is necessary to reflect the UIN in attribute 22 "Code". The requirement to fill in the "Code" requisite applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation N 383-P.

If it is impossible to specify a specific value of the indicator in the "Code" variable of the order for the transfer of funds, zero "0" is indicated.

We remind you that the Order of the Ministry of Finance of Russia dated 12.11.2013 N 107n "On approval of the Rules for specifying information in the requisites of orders for the transfer of funds in payment of payments to the budget system Russian Federation"entered into force on February 4, 2014, with the exception of the provisions on the indication in the order for the transfer of funds, the form for which is established by the Regulation of the Bank of Russia N 383-P, a unique accrual identifier (UIN) in the" Code "variable intended to indicate a unique identifier payment effective March 31, 2014.

Until March 31, 2014, in orders for the transfer of funds, the form for which is established by the Regulation of the Bank of Russia N 383-P, in the "Purpose of payment" variable, the unique identifier of the accrual or the index of the document from the notification of an individual filled out for the payer of tax payments is indicated tax authority, textual information provided for by Bank of Russia Regulation N 383-P, as well as other information required to identify the payment.

The unique identifier of the charge is indicated first in the "Purpose of payment" variable and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique identifier of the charge.

To highlight information about the unique accrual identifier, the "///" sign is used after the unique accrual identifier.

For example: "UIN12345678901234567890 ///".

On the issue where to get UIN when filling out orders for the transfer of funds against the payment of taxes (fees), the Federal Tax Service of Russia has prepared the Clarifications of the Federal Tax Service of Russia "On the procedure for specifying the CIN when filling out orders for the transfer of funds for paying taxes (fees) to the budget system of the Russian Federation" ...

According to the explanations of the Federal Tax Service:

When transferring the amounts of taxes (fees) calculated by legal entities and individual entrepreneurs independently based on tax returns (calculations), the identifier of charges is the code budget classification (BCC), which is reflected in the field 104 of the payment order. UIN when paying tax payments by the specified taxpayers is not formed.

In connection with the above circumstances and the need to comply with the provisions of the Rules on the prevention of the availability of unfilled requisites by legal entities and individual entrepreneurs, the order indicates:

until 31.03.2014 in the variable "Purpose of payment" (field 24) - "UIN 0 ///".

After the information about the unique identifier of the accrual, which takes on a zero value (UIN 0), a separator character "///" is placed. After the separating mark, the taxpayer can indicate additional information required to identify the purpose of the payment;

from 31.03.2014 in the "Code" variable (field 22) - "0".

Taxpayers - individuals pay property taxes ( land tax, property tax of individuals, transport tax) based tax notice, sent by the tax authority, and a payment document (notification) attached to it in form N PD (tax).

These documents are filled in by the tax authority automatically using software, including UIN. In this case, the index of the document is indicated as the UIN in the payment document (notification) in form N PD (tax).

In the event that an individual wants to transfer tax payments to the budgetary system in the absence of a notification from the tax authority and a completed payment order (notification) attached to it, then he forms a payment document independently.

A payment document can be generated using the electronic service posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.

Taxes can be paid in cash via credit organization.

If a payment document (notification) is filled in in form N PD-4sb (tax) by an individual in a branch of Sberbank, the document index and UIN are not indicated. In this case, in the payment document (notification), it is necessary to indicate the surname, name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).

Also, taxes by an individual can be paid through any other credit organization, which can issue a full-format payment order. In this case, field 22 "Code" indicates "0" or the document index assigned by the tax authority, if available to an individual.

According to<Письму> FSS RF dated 02.21.2014 N 17-03-11 / 14-2337, information about UIN on those charges that are made by the FSS of the Russian Federation will be communicated to payers as part of the requisites of claims for payment of arrears on insurance premiums, penalties and fines, after the Ministry of Labor and Social Protection of the Russian Federation makes appropriate changes to the forms of these documents.

Since the amount of insurance premiums to be paid is calculated by the payer independently, the value "0" is indicated in the "Code" variable of the order for the transfer of insurance premiums.

In cases where the payer does not have information about the UIN assigned by the Fund in the orders for the transfer of funds upon payment of penalties and fines, the value "0" is indicated for each of these charges in the "Code" variable.

In accordance with the Letter of the Treasury of Russia dated 12.20.2013 N 42-7.4-05 / 5.3-836, in order to reflect IP identifiers (identifier of information about natural person) and UIN in the details of payment orders generated by the authorities Federal Treasury on the basis of payment documents submitted by customers for the transfer of payments to the budget system of the Russian Federation, as well as payments for state and municipal services, payment documents of customers must be drawn up taking into account a number of peculiarities.

The article will reveal the main points regarding the code of the payment order. What is this document, what is it for, and how to draw it up correctly - further.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how to solve your problem - contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It is fast and IS FREE!

When making settlements of a non-cash type, a payment order plays an important role. You must be able to correctly compose it, indicating the required code. How to draw up a document?

Important aspects

A payment order is required when carrying out currency transactions between a resident and a non-resident. Such transactions are not permitted between Russian citizens.

The exception is international transportation of goods and insurance for the goods. Accounting employees often face the problem of filling out payment orders.

There are nuances when compiling them. Any monetary transaction, regardless of type and purpose, must be documented.

To avoid mistakes, you must be able to fill in and indicate the required code correctly. Where can I get it?

You can find out the code in several ways - contact the payment control body or download a code guide on the Internet. Every year the legislation changes laws, so the codes can change. ,

It is necessary to follow each change so that the payment is filled out correctly. If there is no code and there is nowhere to find it, then you can not specify it at all, but put down zeros. It happens that the accountant indicates the wrong UIP code.

The payment will not reach the intended recipient. How to be in this case? The scheme of actions is simple:

The payment order has unified form... Created in 4 copies - for the owner, the sending bank and 2 for the receiving bank. The document must be drawn up in compliance with the legal requirements.

If they are not fulfilled, the bank sends a notice to the payer in order to clarify the request. If no response has been received within the specified period, the bank rejects the payment.

Each error has its own code - 11 (the document contains invalid characters), 49 (the account does not exist) and others. When the order is returned, it will contain a code - the reason for the return.

You can decipher it by referring to a special table. What does return code 2313 mean in a payment order? This is the parameter set by the Central Bank.

This is the code for checking the document for the following parameters:

• correctness of specifying the recipient's details;
• sender and recipient status;
• availability of the recipient.

If the control reveals at least one violation or inconsistency, the payment document will be returned. From this year onwards, the default interest and interest are different from each other. They are calculated using different codes.

Consider the following nuances:

• for a private entrepreneur and organizations, the codes are the same;
• income codes and income minus expenses are different;
• the type of code depends on the object of taxation;
• the minimum tax code has its own.

Definitions

In order to avoid mistakes when filling out a payment order, it is important to have an understanding of the basic concepts.

Why is it needed

The procedure for drawing up a document is usually not difficult. You need to know why these codes are needed - UIN or UIP.

A payment classifier is required to perform the following tasks:

• streamline the implementation of contributions of various types;
• maintain statistical data by statistical bodies;
• to pay a specific amount strictly for the intended purpose.

Legal grounds

The main law governing payment is the Department of Finance, adopted on November 12, 2013.

It includes several applications:

Regardless of the type of transaction, the sender of the payment must contact the bank to transfer funds. For payment of services, the code is the following - 21200.

For the salary of a foreigner

When a resident pays wages to a foreigner (a person who has another citizenship), the type of currency operation code must be indicated.

If you do not specify it, the bank will reject the payment order, since it contradicts currency legislation.

When transferring funds, you must specify the code 70060. You also need to issue a payment for the tax and insurance premium.

When transferring to a non-resident

There are also codes for settlements with citizens of another country. The most common:

Customs authority

Field 104 is reserved for the budget classification code. The code can be obtained from your customs representative.

The most common:

One settlement document is filled in for one customs payment.

Tax period

Code 107 in a payment order means the transfer of taxes for a specific period.

It is indicated during the transfer of taxes for this year and during voluntary repayment of arrears (when there is no demand for payment from the Federal Tax Service).

The field consists of 10 characters - 8 represent the period, 2 - the separator, which is indicated by a dot. Look like this - XX.XX.XXXX.
If there is more than one term and there is a specific date for the payment of tax, then this date is indicated in the field.

If you make a mistake only in this field, you should not worry - the money will reach its destination. In the current year, when transferring the insurance premium to the Pension Fund or another organization, “0” is put in field 107.

In the payment order, the code 106 is fixed for a certain type of payments. This field indicates the purpose of the payment.

Video: payment order to a vendor

Required to fill in such cases:

• funds are transferred to pay taxes and other fees;
• the payment is related to foreign economic activity.

The entry should not contain more than 2 letters. For example, TP - payments for the current year, TP - based on tax requirements, RS - tax with installments, and others.

Code 110 is filled in such cases:

• when transferring taxes or fees;
• during the transfer of penalties;
• interest payment;
• for sanctioned transfers.

Sample document filling

A properly executed document is important when submitting it. When filling out the fields, you must adhere to the following recommendations:

Where to indicate the UIN in the payment order in 2019? Where can I get UIN? What will happen if you do not indicate the UIN code in the payment order? You will find answers to these and other questions in this article.

Where to indicate UIN

UIN is a Unique Accrual Identifier. This identifier is presented in the form of a code, which consists of 20 or 25 digits.

UIN must be indicated in payment orders for the transfer of taxes and contributions. To reflect the UIN code, the field “22” of the payment order is intended, which is called “Code” (clause 1.21.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P).

When to indicate UIN

UIN in 2019 must be indicated only in payment orders for payment of arrears, penalties or fines at the request of the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS.

That is, to indicate the UIN, organization or individual entrepreneur in the payment order:

• first, they must receive from the IFTS, the Pension Fund of the Russian Federation or the FSS an official demand for payment of arrears, penalties or fines;
• find the UIN code in this requirement;
• transfer it to your payment order in field 22 "Code".

The UIN field can be found at the bottom of the payment order:

Accordingly, to the question "where to get UIN?" there is only one answer - in the demand for payment received from the regulatory authorities. There is no single UIN for taxes or contributions. In each case, the code is unique.

What to specify in box 22

Fill in field 22 of the payment order as follows:

• if the requirement contains a UIN - the UIN value;
• if there is no UIN in the request - "0".

If in field 22 you indicate the UIN number, then the recipients of funds (for example, tax authorities), having received the payment, immediately identify that this is an arrears, penalty interest or a fine on demand. And they will correctly take it into account.

Read also Early payment of personal income tax possible

If you make a mistake in UIN

The UIN number is used to automatically record the taxes paid, insurance premiums and other payments to the budget. Information about payments to the budget is transferred to the GIS GMP. This is the State Information system about State and Municipal Payments. If you enter an incorrect code, then this system does not identify the payment. And the obligation to pay will be considered unfulfilled. And as a consequence of this:

• the company will have debts to the budget and funds;
• continue to accrue interest;
• you will need to clarify the payment and find out its "fate";
• money will go to the budget or funds with a delay.

UIN and current payments

When paying current taxes, fees, insurance premiums calculated by the payers independently, the UIN is not established. Accordingly, you do not need to indicate it in field 22. The received current payments are identified by tax authorities or funds by TIN, KPP, KBK, OKTMO (OKATO) and other payment details. UIN is not needed for this.

Also, the UIN does not need to be indicated in the payment when paying arrears (penalties, fines), which you calculated yourself and did not receive any claims from the Federal Tax Service, the Pension Fund of the Russian Federation or the Social Insurance Fund.

When paying all current payments in field 22 "Code", it is enough to indicate the value "0" (Letter of the FSS dated 02.21.2014 No. 17-03-11 / 14-2337). You do not need to use quotation marks. Just specify - 0.

If, when transferring current payments in field 22, you indicate "0", then banks are obliged to execute such orders and are not entitled to require filling in the "Code" field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated 08.04.2016 No. ZN-4-1 / 6133 ). In this case, do not leave field 22 completely empty. The bank will not accept such payment order.