Filling out a payment order for the transfer of funds. How to fill in the payment order fields How to generate a payment order to the tax office

A payment order is a document that contains an order for the bank to transfer funds from the settlement (or personal) account of its owner to the account of a seller, service provider or government agency. Payments by payment orders are used for non-cash payment of taxes (fees, contributions), payment for goods and services.

Legal basis

Let's consider several fundamental documents.

1. Unified form of payment approved The Regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P"On the rules for transferring funds."
2. At the same time there is Order of the Ministry of Finance dated 10/12/2013 No. 107n, which established the rules for filling out orders for the payment of funds to the budgetary system.
3. The last was the Order of the Ministry of Finance of Russia dated 05.04.2017 No. 58n, amending Order No. 107n.

We will use the norms of these three documents. At the end of the article there is a payment order, the form can be downloaded (word) by clicking on the "Download" button.

Payment form and its details

This is what an empty payment order form looks like. It has the designation "OKUD 0401060".

You can print it (a sample of filling out a payment order in 2020 in word format is available at the bottom of the page) and specify the necessary data yourself. You can prepare a payment order online, for example, using a special service of the Federal Tax Service or accounting programs. Whichever method the payer uses, the filling rules will not change. The only thing is that the programs fill in some of the requisites automatically, which greatly speeds up the process.

To make it easier to understand the order of filling in each field, a number is assigned to it. This is a sample of payment order fields in 2020:

From the names of some lines it is clear what to write. For example, it is obvious where to put the date and type of payment in the payment order 2020. And the decryption of all information can be found in the Regulation of the Central Bank of the Russian Federation No. 383-P.

How the fields are filled

Detailed instructions for each field are given in the table. A complete table with field numbers and names, as well as the required content, can be downloaded at the bottom of the article.

Step-by-step instructions for filling out a payment order

The payer needs to indicate:

• your name and the name of the recipient;
• date of preparation of the document;
• account numbers and specific codes by which it will be clear who, how much and for what transferred funds.

Let us dwell on some of the fields in detail.

Fields 3, 4, 5: number (in accordance with the internal numbering of payment documents), date, type of payment (possibly a bank code).

In fields 6 and 7 indicate the amounts that the payer sends to pay taxes or pay for goods, in words, and then in numbers. The words "ruble" and "kopeck" in the required form should not be abbreviated.

Examples of correct entries for fields 6 and 7:

in words: fifteen thousand two hundred forty rubles, in figures: 15 240.00;
in words: three hundred and eighty rubles 35 kopecks, in numbers: 380-35.

In the requisites of codes 11 and 14 be sure to use the "BIK Russia Directory". Its current version is available on a separate page of the Central Bank of the Russian Federation. Errors in the BIK will lead to a "freeze" of payments, since the cash settlement centers will not be able to identify the recipient. In some cases, users may see a 40 payment order return code.

Field 21 is intended for the payer to specify the sequence of debiting funds from his bank account from 1 to 5. You must always fill it out, even if there is enough money on the account to carry out all transactions. Based Article 855 of the Civil Code of the Russian Federation the payer indicates the corresponding value:

• 1 - upon payment of compensation for harm, alimony;
• 2 - upon payment of severance pay to employees and remuneration to authors;
• 3 - when transferring funds for salaries, taxes, fees and insurance premiums;
• 4 - upon satisfaction of other monetary claims on executive documents;
• 5 - in case of other payments, including payment for goods or services, in the performance of obligations on the basis of instructions from the tax authorities (see. Letter of the Federal Tax Service of Russia dated July 11, 2016 No. GD-4-8 / 12408).

Field 22 in payment order 2020, it is used to indicate a unique payment identifier (UIP). This is a code of 20-25 digits, which is formed by the recipient of funds, taking into account the rules stipulated by Appendix 12 to the Regulation of the Bank of Russia No. 383-P. UIP is transferred to the payer upon signing the contract. If you do not specify it or specify it incorrectly, the bank may reject the payment.

Note that the UIP is formed only in two cases: when it is provided for by law and when requirements for the payment of income to the budget are formed. If it is not there, the UIN is written down instead - the unique identifier of the accrual. This is stated in clause 12 of Appendix No. 2 of the Order of the Ministry of Finance No. 107n. If there is no such number, you must put "0".

In the props 24 "Purpose of payment" should contain information that makes it easy to identify what the money is being sent to. This field also specifies whether VAT is included in the payment amount.

Examples of entries:

For payment for services under contract No. 110 dated January 22, 2018. Without VAT.

Advance payment for office equipment under contract No. 120 dated 23.01.2018. Not subject to VAT.

Additional payment under the supply agreement No. 100 dated 17.02.2018. Including VAT (18%) 7654-32.

If VAT is indicated at mixed rates, you do not have to specify the tax rate.

Fields 101, 104-109 it is necessary to fill in only in case of payment of taxes, fees, other obligatory payments to the budget system.

To generate a payment order to the tax office, in field 101, you must indicate the payer's status. Persons in charge of paying taxes and fees for other payers must indicate in the requisite 101 the code provided for their category.

We described in detail how to fill in field 101 in a separate article.

Below is the beginning of the table with status codes (Appendix No. 5 to the Order of the Ministry of Finance dated 10/12/2013 No. 107n), the full table can be downloaded in the button of the article.

In the requisites fields 102 and 103 indicate the checkpoint of the payer (individual entrepreneurs put "0") and the recipient (IFTS code, where the payment is sent). Up-to-date information is available on the agency's website in the "Address and payment details of your inspection" section. If mistakes are made in the 9-digit codes, the payment will go to the list of unclear ones, and the bank will refuse to accept it. This is stated in the Order of the Ministry of Finance of Russia dated 12/18/2013 No. 125n.

Field 104 intended for BCC (budget classification code) tax or contribution. They can change frequently, so you need to follow the information from the Ministry of Finance. The current codes are available in the Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. The document is quite cumbersome, and to make it easier, we suggest using, where the KBK is presented, taking into account the latest changes.

Props 105 requires an indication of OKTMO at the payer's address. You can clarify the code using the online service developed by the Federal Tax Service.

Field 106(basis of payment). The following values ​​correspond to it:

• “0” - if the value zero (“0”) is indicated in the requisite 106 of the order for the transfer of funds, the tax authorities, if it is impossible to uniquely identify the payment, independently refer the received funds to one of the above payment grounds, guided by the legislation on taxes and fees;
• "TP" - if the amount is paid for the current period;
• "ЗД" - when the payer pays off the debt;
• "TR" - in case of repayment of debt at the request of the IFTS or FSS;
• "AP" - if the payer pays off the debt under the inspection act without receiving the demand;
• “BF” - the payment is made by an individual - a client of the bank from his account;
• "RS" - the installment debt is repaid;
• "OT" - the payment is drawn up for the repayment of deferred debt;
• "RT" - the amount is used to pay off the restructured debt;
• “PB” - the debtor pays off the debt in the course of bankruptcy proceedings;
• "PR" - the amount is sent to pay off the debt, suspended for collection;
• "AR" - the payer pays according to the executive document;
• "IN" - the person pays the investment tax credit;
• "TL" - the founder (participant) or owner of the debtor's property, another third party extinguishes the debt in the course of the bankruptcy case;
• "ZT" - the payment is sent to pay off the current debt in the bankruptcy case.

Field 107 specifies the period for which the payment is made, in the format XX.YY.YYYY. The first two characters are always letters:

• "MC" - month;
• "KV" - quarter;
• "PL" - half a year;
• "GD" - year.

The next two characters are always digits that indicate the reporting period: month (01 to 12), half year (01/02), or year (00). Instead of the combination "YYYY", they always put the year.

Examples of correct entries:

• MS.06.2018 - when making monthly payments for personal income tax;
• КВ.01.2018 - upon payment of VAT for the first quarter of 2020;
• GD.00.2017 - if the individual entrepreneur pays contributions to pension insurance.

When the payment is made at the request of the regulatory authorities, the date specified by the document-requirement is indicated. If the payer makes a payment under an inspection act or a writ of execution, he puts "0".

We wrote in detail about filling in field 107 in the article "Tax period in a payment order, or How to fill in field 107".

Props 108 filled in if there is a document on the basis of payment, for example, a writ of execution. Then the corresponding number is simply indicated. If a business entity pays the current amount of tax, duty or contribution, it indicates "0".

V field 109 the date from the document of the basis of payment is also indicated: the act of inspection, the requirement, the writ of execution.

How to fill out a payment order for a third party

In November 2016, it became possible to pay taxes and fees for another person. But for this it is important to fill in the payment order correctly. The actual payer must indicate his information only in the following fields:

• the name of the payer (requisite 8);
• purpose of payment (requisite 24) - first, your TIN and KPP through two slashes (//), then information about who should actually pay and for what.

All other data must be obtained and entered for the payer for whom the required amount of tax, due or fee is paid.

Mistakes that cost you twice

All inaccuracies made in the preparation of a payment can be divided into two types:

1. Errors did not affect the taxpayer's obligation to pay tax or duty.
2. Errors due to which money was not received in the budget. According to nn. 4 clause 4 of article 45 of the Tax Code of the Russian Federation, the wrong name of the beneficiary bank and the wrong account of the Federal Treasury, to which the funds are transferred, lead to non-payment. All other inaccuracies cannot be considered critical.

The law on the contract system of Russia provides for several types of security for state and municipal contracts. These include:

• to participate;
• contract enforcement (cash or bank guarantee).

We will define the distinctive features of the above types of collateral, and also tell you how to correctly draw up a payment order, a sample for each type.

Payment document form

To transfer the amount of funds to a special account to secure the application, use a unified payment order, the form (you can download the word file by clicking on the button below the image) looks like this:

Securing the Application for Participation: New Procedure

So, all organizations, entrepreneurs and private traders claiming the role of executors of government contracts, until June 30, 2019, provide applications only with cash. From 01.07.2019, along with the money, it will be possible to secure the application with a bank guarantee.

Previously, the amount of collateral had to be credited to the trading account of the ETP, within the framework of which the purchases were carried out. However, officials have adjusted the mechanism once again.

The innovations affected the purchases carried out under 44-FZ, as well as under 223-FZ, in terms of purchases from small businesses. For purchases carried out under 223-FZ (except for the SMP), the old rules apply - the money is transferred by payment order to the account of the trading platform.

Now, in order to take part in the procurement, the applicant for the execution of the contract must be in a banking organization. When a special account is opened, the applicant for the execution of the contract credits the required amount of funds by the payment order. It is permissible to use borrowed or credit capital.

Now we will tell you how to fill out a payment order (the same form is used) to send money to a special account.

We transfer money to a special account

To replenish a special account, you need to issue an order to write off money from a regular current account and credit it to a special one. This order is a payment order.

It is not difficult to fill in such a payment order, since the payer and the recipient in this case are one and the same person. However, there are also some peculiarities. So, what to pay special attention to:

1. Set the document number and date in chronological order.
2. Payer - standard details of the applicant, including his main or additional current account.
3. Bank details. If accounts are opened in the same banking organization, then the details will be identical. For different banks, indicate their individual data.
4. The recipient is the same applicant, his TIN, KPP and name. But the recipient's account is the number of the special account opened for crediting the security of the application for participation.
5. In the purpose of the payment, indicate the essence of the operation, that is, replenishment of the special account for the amount of the application security.

An example of a completed payment order

How to fill out a payment order for securing an application under 223-FZ

Please note that this algorithm is not applicable for purchases from SMEs under 223-FZ, if the customer has not established the benefits for SMEs.

We will tell you how to issue a payment order online using an example for ETS JSC.

Step 1. Set the number of the payment order and the date in chronological order. We indicate the amount of the payment in words, then in numbers.

Step 2. Block of information about the payer. It includes the information of your organization: TIN, KPP, full name, current account number, name of the bank in which the current account is opened, as well as its BIC.

Step 3. Block of information about the recipient. We indicate similar registration data of the trading platform. Then we register the type of operation "01" and the order of payment "5".

Step 4. We register the purpose of the payment, if necessary, indicate the number of the electronic auction. Be sure to indicate "WITHOUT" or "VAT IS NOT LIABLE".

Download completed document

Filling out a payment order in 2020 sample:

The winner has to pay

Additional expenses await the applicant for the execution of the contract recognized as the winner. Thus, the officials determined that a payment should be taken from the person with whom a state or municipal contract is concluded. The amount can be debited from the winner's special account if there is enough money for the operation.

And if there is not enough money, then a corresponding request will be sent to the winner to pay the fee to the bank account of the electronic platform. This obligation will have to be paid with the same payment order.

The amount of the fee is determined based on the initial price of the state contract - 1% of the NMCK, but not more than 5,000 rubles. However, for small businesses, as well as for non-profit socially-oriented organizations, concessions are provided. Such entities pay 1%, but not more than 2,000 rubles (Resolution of the Government of the Russian Federation No. 564).

After crediting the purchase winning fee, do not forget to obtain the supporting closing documents. The operator of the trading platform will provide acts and invoices. Documentation can be obtained electronically if the contractor has connected the service to use the legally significant document flow on the relevant trading platform. If the service is not connected, then you can request paper acts and invoices, they should be obtained at the location of the trading platform operator.

Sample Payment Order for Paying for Winning Purchases on Demand

Enforcement of the contract

Where else is the payment order used?

Let us recall that all economic entities - legal entities and entrepreneurs - are obliged to carry out settlements by payment orders. Examples of such calculations might be:

• transfer of taxes, fees. contributions to the budget;
• payment for supplies, services, goods, works;
• transfer of advances and salaries;
• payment of disability benefits;
• settlements under contracts;
• other non-cash transactions.

The structure of the document provides for the entry of the relevant information into the payment fields. Let us recall what fields the payment order contains.

Note that the value of the payment fields is determined depending on the purpose of the payment. For example, to transfer taxes to the Federal Tax Service, you will have to fill in the "tax line" (fields 104-110), and when making settlements with a counterparty, these fields are not filled in.

We remind you that you can generate a payment order to the tax office free of charge at

15.06.18 Money transfers and payments RF law payment order examples forms terms

How to fill out a payment order for the transfer of funds, moreover, and avoid mistakes? To begin with, filling out a payment order is carried out on the basis of the requirements set forth in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P "On the rules for transferring funds." Based on this provision and taking into account other requirements of other Bank of Russia Regulations and Federal Banking Laws, each Russian bank must have its own internal banking regulations and instructions, which must detail all the work carried out by the bank and the requirements for filling out payment documents for processing money transfers. funds.

Since 2012, filling out payment documents and the procedure for transferring funds, both for legal entities and individual entrepreneurs, and for individuals, has been carried out on the basis of uniform rules and guidelines set forth in the Regulation of the Central Bank of the Russian Federation of June 19, 2012 N 383-P.

In accordance with the Regulation of the Central Bank N 383-P, the transfer of funds, both through bank accounts and without opening bank accounts, is carried out by banks only on the basis of approved standard forms of non-cash payments, and only on the basis of customer orders. The following forms of customer orders are applied:

• money orders;
• collection orders;
• letters of credit;
• checks;
• payment requirements (transfer of funds at the request of the recipient of funds);
• electronic money transfers.

The client's order to transfer funds, in the form of a payment order, is drawn up:

• By the client (payer) independently.


• By the bank of the client (payer) - by order (request) of the client or with his consent.

So, by order of the payer, the payer's bank can now draw up orders (orders) for the client and carry out a one-time and (or) periodic transfer of funds, both in the payer's bank account and without opening a bank account for the payer (clause 1.15 N 383-P ).

If a payment order is drawn up by a client, then banks' claims on incomplete or incorrect filling of such details as are especially frequent: - order of payment; purpose of payment; information about VAT ...

Payment order details

Payment order details are mandatory data, the number and value of which is established by the Bank of Russia Regulations and supplemented by the regulations of the Ministry of Finance of the Russian Federation, and the unauthorized absence of some of the details in the payment document entails the impossibility of the bank executing the client's order to transfer funds.

Each payment order requisite has its own number, all payment order details are numbered in Appendix 3 to Regulation N 383-P, and are located in strictly designated places (fields) of the payment document form. The details of the payment order for electronic transfers are also limited by the maximum number of characters, which can be viewed in Appendix 11 to Regulation N 383-P.

In order for the payment to reach its destination, the payment order must be filled out without errors, for which the bank's client needs to know the rules for filling out the payment order and, naturally, have all the necessary details for this.

Payment order form - form, size, field numbers

BIC is the identification of banks - participants in settlements on the territory of Russia through codes assigned to banks.

For instance:

> BIK OJSC "Sberbank of Russia" -

Indicate the number of the correspondent account of the credit institution, the correspondent subaccount of the branch of the credit institution, opened in the subdivision of the Bank of Russia. The value of the requisite is not indicated if the payer is a client that is not a credit institution, a branch of a credit institution, is served in a division of the Bank of Russia, or a division of the Bank of Russia

The payer's bank account number consists of 20 characters.

The field contains the number of the correspondent account (subaccount) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia.

For example, a correspondent account of OJSC "Bank of Moscow" in the OPERA of the Moscow State Technical University of the Bank of Russia:

- 30101 810 500 000 000 219

Indicate the number of the correspondent account of the credit institution, the correspondent subaccount of the branch of the credit institution, opened in the subdivision of the Bank of Russia.

The value of the requisite is not indicated if the recipient of funds - a client other than a credit institution, a branch of a credit institution, is serviced in a division of the Bank of Russia, or a division of the Bank of Russia, as well as when transferring funds by a credit institution, a branch of a credit institution to a division of the Bank of Russia for cash withdrawal funds to a branch of a credit institution that does not have a correspondent subaccount.

The beneficiary's bank account number consists of 20 characters. The number of the correspondent account (subaccount) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia is affixed.

For instance:

1. 30101810700000000718 - Correspondent account of OJSC CB Vostochny in the GRKTs of Blagoveshchensk.


2. 30101810600000000886 - Correspondent account of the Far Eastern branch of OJSC CB Vostochny in the GRKTs GU Central Bank of the Russian Federation in the Khabarovsk Territory.

• full or abbreviated name

• FULL NAME.

• FULL NAME. and legal status

• FULL NAME. and an indication of the type of activity

Client account number,
- name and location (abbreviated) of the bank.

Moreover: in the requisite, in accordance with the legislation or the agreement, additional information may be indicated, providing the ability to establish information about the recipient of funds, while the symbol "//" is used to highlight them

FULL NAME. the payer, individual or individual entrepreneur is indicated in the nominative case.

Examples of filling:

Financial and Treasury Department of SEAD

Ivanov Ivan Ivanovich SP

The account number of the beneficiary of funds in the bank is indicated, formed in accordance with the rules of accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation.

The beneficiary's account number consists of 20 characters and is assigned at the time of registration of the account. It can start with the following digits - 405, 406, 407, 408 ...

For example, account (conditional):

40702810300450000051

The account number may not be affixed if:

The beneficiary is the credit institution in which the payer's account is opened,

Funds are transferred by a legal entity from its bank account in favor of several individuals who are clients of one bank (salary, social payments and other payments stipulated by the legislation of the Russian Federation).

In accordance with the rules of accounting in the Bank of Russia or rules of accounting in credit institutions located on the territory of the Russian Federation, the following codes are indicated:
> payment order - 01,
> collection order - 06,
> payment request - 02
> payment order - 16

Payment orders always indicate the code - 01 , which is affixed on the basis of the "List of symbols (ciphers) of documents held in bank accounts" Appendix No. 1 of the Rules for maintaining accounting in credit institutions located on the territory of the Russian Federation.

In accordance with the Order of the Ministry of Finance of the Russian Federation of November 12, 2013 N 107н in variable 22 "Code" - must be indicated UIN (unique identifier of accruals).

The rule for filling in the UIN will come into effect on March 31, 2014. The structure of the unique identifier of accrual (UIN) should consist of 20 digits, and the structure of the single identifier of an individual, if it is formed on the basis of the details of a citizen's identity document, should have 25 digits.

Prior to this date, UIN must be included in the "Purpose of payment" variable. In this case, to highlight the UIN identifier, after it there should be
the symbols "///" are indicated.

For instance: UIN12345678901234567890 ///
The requisite is filled in when drawing up orders to transfer funds to pay taxes, fees and other payments to the budgetary system of the Russian Federation.

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

In a payment order for the total amount with the register, a reference is made to the register and the total number of orders included in the register, while the symbol "//" is indicated before and after the word "register".

In the payment order for the total amount, drawn up on the basis of orders of payers - individuals, a link is made to the register (annex) and the total number of orders included in the register (annex), while before and after the word "register", "attachment" the symbol is indicated "//"

There are no strict requirements for filling in this field, but from 01/01/2014 to March 31, 2014, the UIN must be included in the "Purpose of payment" variable. (see box 22)

Examples:

• Advance payment for transport services on account No. 20 dated 15.02.2014. including VAT (18%) 5330.15


• UIN12345678901234567890 /// For the completed construction and installation works under contract No. 351 of 02/01/2014 and the acceptance certificate of 02/12/2014. Including VAT - 15995.50 - so it is filled from January 1 to March 31, 2014.


• UIN0 /// For the completed construction and installation works under contract No. 351 of 02/01/2014 and the acceptance certificate of 02/12/2014. Including VAT - 15995.50 - so it can be filled from January 1 to March 31, 2014.


• Personal income tax from employees' salaries for January 2014

In case of currency transactions in the currency of the Russian Federation, the following information is indicated in front of the text part of the “Purpose of payment” field:

• currency transaction type code in accordance with Appendix No. 2 to Bank of Russia Instruction No. 117-I of 15.06.2004;


• transaction passport number, if it is established by the requirements of the Instruction.

• (VO13010PS04060001 / 0001/0000/1/0) On account 50 from 01.02.04 purchase of air conditioners VAT 1014.01 rate 35.40.


• By count. 50 from 01.02.04 purchase of air conditioners VAT 1014.01 rate 35.40

* The maximum number of characters in the details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 are indicated without separators.

Payment order- this is a document with the help of which the owner of the current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, virtually ensure any movement of finance permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. In this case, it does not matter whether the payment order was submitted to the bank in paper form or sent via the Internet.

The complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.

Files

To avoid problems associated with incorrect filling of the payment order fields, let us understand the peculiarities of each cell.

Payment order filling code

The details of the future payment and information about it are located in the specially designated fields of the payment form. Many information is marked in encoded form. The code is the same for all participants in the process:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically record payments in electronic document flow.

Step-by-step instructions for filling out a payment order

On the sample form, each cell is assigned conditional numbers to make it easier to explain its meaning and clarify how exactly you need to fill it out.

Check if you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia No. 383-P dated June 19, 2912.

Check the number shown at the top right. Whoever the money sent through the payment order is intended for, the same numbers will be indicated - 0401060 ... This is the number of the uniform form that is valid today.

We begin to fill in the fields of the document in turn.
Field 3- room. The payer indicates the number of the payment in accordance with his internal numbering procedure. Individuals can assign a number to the bank. This field cannot contain more than 6 characters.

Field 4- date. Date format: two digits of the day, two digits of the month, 4 digits of the year. In electronic form, the date is formatted automatically.

Field 5- payment type. You need to choose how the payment will be made: "urgent", "telegraph", "mail". When sending a payment through a client bank, you must specify the encoded value accepted by the bank.

Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word "kopeck" is also without abbreviations). It is permissible not to indicate a penny if the amount is whole.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks by the sign -. If there are no kopecks, = is put after rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.

Field 8- the payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, engaged in private practice, in addition to these data, in brackets it is necessary to indicate the type of activity, individual entrepreneur - full name, legal status and address. The name (title) from the address is separated by the symbol //.

Field 9- Account number. This refers to the payer's bank account number (20-digit combination).

Field 10- the payer's bank. Full or abbreviated name of the bank and the city of its location.

Field 11- BIK. Identification code belonging to the payer's bank (according to the Directory of settlement participants through the Central Bank of Russia).

Field 12- number of the correspondent account. If the payer is served by the Bank of Russia or its subdivision, this field is not filled in. In other cases, you need to indicate the subaccount number.

Field 13- payee's bank. The name and city of the bank where the funds are directed.

Field 14- BIK of the beneficiary's bank. To be completed in the same way as in clause 11.

Field 15- recipient's subaccount number. If money is sent to a client of the Bank of Russia, you do not need to fill in the box.

Field 16- the recipient. A legal entity is designated by a full or abbreviated name (both can be done at once), an individual entrepreneur - by the status and full name, a private individual entrepreneur must additionally indicate the type of activity, and it is enough to name an individual completely (without declining). If funds are transferred to the bank, then information from field 13 is duplicated.

Field 17- Beneficiary's account number. 20-digit p / s number of the addressee of funds.

Field 18- type of operation. The code set by the Central Bank of the Russian Federation: for a payment order it will always be 01.

Field 19- payment term. The field remains empty.

Field 20- purpose of payment. See clause 19 until the CBR indicates otherwise.

Field 21- payment queue. A number from 1 to 6 is indicated: the queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salary) and 6 (payment for purchases and supplies).

- UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is put.

Field 23- reserve. Leave it blank.

Field 24- purpose of payment. Write for what the funds are transferred: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to play it safe.

Field 43- payer's stamp. Placed only on a paper version of the document.

Field 44- signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45- bank marks. On the paper form, the banks of the sender and the recipient of funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60- TIN of the payer. 12 characters for an individual, 10 - for a legal entity. If there is no TIN (this is possible for individuals), write 0.

Field 61- TIN of the recipient. Similar to item 28.

Field 62- date of receipt at the bank. To be filled in by the bank itself.

Field 71- date of debiting. Bank affixes.

IMPORTANT! Boxes 101-110 need to be completed only if the payment is for tax or customs.

Field 101- payer status. Code from 01 to 20, specifying the person or organization transferring funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102- Payer's checkpoint. Registration reason code (if any) - 9 digits.

Field 103- recipient's checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

Field 104-. New in 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade tax, etc. 20 or 25 characters, all digits cannot be zeros.

Field 105- the code . Indicated from 2014 instead of OKATO. According to the All-Russian Classifier of Territories of Municipal Formations, you need to write in this field 8 or 11 digits assigned to your locality.

Field 106- basis of payment. The code consists of 2 letters and designates various grounds for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the reasons for payment. If the payment to the budget is not indicated in the list of codes, 0 is put in the cell.

Field 107- indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.

Field 108- number of the reason for payment. From March 28, 2016 in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If there is TP or ZD in cell 107, then 0 must be entered in field 108.

Field 109- date of the document-basis of payment. Depends on field 108. With 0 in field 108, 0 is also written in this cell.

Field 110- type of payment. The rules for filling out this field changed in 2015. This cell does not need to be filled in, since the KBK is indicated in field 104 (14-17 of its categories just reflect the subspecies of budget revenues).

Additional nuances

Usually, a payment order needs to be drawn up in 4 copies:

• 1st is used when debiting at the payer's bank and gets into bank day documents;
• 2nd serves for crediting funds to the account of the recipient in his bank, is stored in the documents of the day of the recipient's bank;
• The 3rd confirms the bank entry by attaching it to the beneficiary's account statement (at his bank);
• 4th with a bank stamp is returned to the payer as confirmation of payment acceptance for execution.

NOTE! The bank will accept the payment, even if there is not enough money on the payer's account. But the order will be executed only if there are enough funds for this.

If the payer contacts the bank for information on how his payment order is being executed, he must be answered on the next business day.

Approved by the Central Bank of the Russian Federation in Appendix No. 2 to Regulation No. 383-P dated June 19, 2012 (as amended on July 5, 2017). The procedure for processing payments for the transfer of funds within the framework of current tax settlements with the budget is fixed in the order of the Ministry of Finance dated 12.11.2013 No. 107n.

Payment order in 2019 - sample

The Bank of Russia plans to make changes to the structure of the payment order from 2019. Relevant]]> draft regulation]]> is now at the stage of anti-corruption expertise. An additional requisite will be introduced into the sample payment order 2019 - a sign of the existence of the money transfer conditions stipulated by the agreements of the parties. It will need to be reflected in the reserve field "23". According to the new rules, if a bank accepts a payment order, the sample of which is the same for all business entities, it will have to check the sufficiency of resources to transfer funds.

Mandatory payment order fields in 2019 (see below for a sample of payments):

date and number of the payment order;

identification of the type of payment;

designation of the taxpayer status in the field "101" (tax agents - code 02, taxpayers of a legal entity - code 01, taxpayer individual entrepreneurs - code 09);

payment amount in words and numbers;

the main details of the payer are entered, by which he can be identified (INN, KPP, name, a set of bank details - BIC, numbers of the settlement and correspondent account);

details of the recipient of money, entered by analogy with a set of information for the payer;

codes reflecting the type of operation, order of payment;

information about the nature and purpose of the payment;

A sample payment order for VAT in 2019 and for other types of tax payments requires entering the BCC code (field "104"). This requirement is typical only for cases of settlements with the budget (for taxes, insurance premiums, etc.). You must also indicate the OKTMO code (field "105"), the tax period (field "107").

According to personal income tax, KBK 2019 (a sample payment order is given below) is not planned to be adjusted. It should be borne in mind that personal income tax withheld for various reasons is transferred to the budget for different codes. The BCF will differ, for example, in the following situations:

payment of tax by the employer if it is withheld from the current income of the staff;

upon repayment of interest;

when transferring a penalty;

withholding tax from the income of a private entrepreneur;

a tax that is paid by an individual in connection with the implementation of sales and purchase transactions.

You can find a sample of a payment order for individual entrepreneurs and legal entities for various types of settlements with the budget in the examples presented:

Sample payment order for personal income tax

Payment orders - insurance premiums 2019:

Sample payment order for contributions to the FIU

Sample payment order for insurance premiums for disability, pregnancy and childbirth

Sample Payment Order - Social Security Contributions