Payment order. Step-by-step instructions for filling. Payment order VAT Payment order sample filling

A payment order (PP) is the primary document on the basis of which a money transfer operation is carried out. In fact, it represents an order from the account owner to the banking institution in which the account is opened to transfer a certain amount to the recipient. This document is drawn up strictly on a standard form according to Form No. 0401060, established by Bank of Russia Regulation No. 383-P dated June 19, 2012.

In the process of entrepreneurial activity, both individual entrepreneurs and legal entities are constantly faced with the need to fill out payment orders to pay for goods or services, transfer taxes, pay wages to employees, etc. In recent years, individual rules for filling out PP have been changed several times, the latest changes concerned filling out field No. 110. In 2015, the PP is filled out in the following order.

Step 1

Filling out the PP begins with entering its serial number and date of completion. The document number is assigned by the payer based on its numbering of outgoing payment orders.

The “Type of payment” field is filled in only in the case of paper registration of the PP, since here it is necessary to indicate how the money will be transferred: “urgent”, “telegraph”, “mail”. In the electronic form of the document, this field remains empty.

Field 101, following the “Type of payment”, is filled in in case of transfers to the budget or making customs payments. It indicates the status of the payer (01 – when legal entities pay taxes on activities, 02 – when transferring funds as a tax agent, 09 – when paying taxes as individual entrepreneurs, etc.).

In the “Amount in words” field, indicate the number of rubles in words, and kopecks in numbers. The digital value of the payment amount is entered in the “Amount” field.

It is worth considering that from January 1, 2015, contributions to extra-budgetary funds are transferred in amounts with kopecks.

Step 2 – payer details

— in the “Payer” field, legal entities indicate their full name, individuals write their full name, individual entrepreneurs add legal status to their full name. If the recipient's bank is foreign, then the registration address is additionally indicated;
— in the field “account. No. indicates the bank account of the payer from which the transfer is made;
— in the field “Payer’s bank” the full name of the bank making the transfer and its place of registration are indicated;
— in the “BIK” field, enter the individual code of the payer’s bank, which is assigned to each bank upon registration;
— the individual tax number of the payer (if assigned to him) is entered in the “TIN” field;
— in the “KPP” field (102) the code for the reason for registration is indicated (assigned to organizations by the tax authorities).

Step 3 – recipient details

— in the “Recipient’s Bank” field, indicate the full name of the bank in which the recipient’s account is opened and its place of registration;
— in the “BIC” field, enter the individual code of the recipient’s bank, which is assigned to each bank upon registration;
— in the field “account. No. opposite the name of the bank is the number of the bank’s correspondent account;
— the individual tax number of the recipient (if assigned to him) is entered in the “TIN” field;
— in the “KPP” field (103) the code of the reason for registering the recipient is indicated (assigned to organizations by the tax authorities).
— in the field “account. No. indicates the recipient’s bank account to which the funds will be transferred;
— in the “Recipient” field for a legal entity, indicate the full (or shortened) name, for individuals write the full name in the nominative case, for individual entrepreneurs add the legal status to the name.

Step 4 – details characterizing the payment

In the “Type of transaction” field located opposite the recipient’s name, the code of the payment document is indicated in accordance with the rules of accounting in credit institutions, which were approved by the Bank of Russia. In the PP, code 01 is indicated here.

Fields “Payment due date”, “Code”, “Res. field" and "Name. pl." are left empty.

Field "Outline" payment." must contain a number indicating the order of payments in accordance with Art. 855 of the Civil Code of the Russian Federation (3 - contributions, wages; 6 - settlements with suppliers, etc.).

Fields 104 to 110 (as well as 101, 102 and 103) are filled in only when transferring funds to the budget or for customs payments; they indicate:

104 – budget classification code (KBK);
105 - from January 1, 2014, the OKTMO code is entered in this field, which replaced the previously indicated OKATO;
106 – field in which the indicator of the basis of payment is indicated, consisting of two letters (AP - repayment of debt under the inspection report; DE - customs declaration; IP - executive document, etc.);
107 – in this field indicate the period for which payments are transferred, the name of the period is indicated in two letters, and the number of the period in the year and the reporting year are indicated in numbers (example: MS.01.2000);
108 – field in which the number of the document that is the basis for the payment is written, depending on what is indicated in column 106; if there is no such document, then a zero is entered in the field;
109 – the date of the document is indicated here, the number of which is entered in column 108;
110 – from January 1, 2015, this field is filled in with a letter code only in two cases: when paying interest (PC code) and paying penalties (PE), in other cases a zero is entered.

In the “Purpose of payment” field, the reason for the transfer of money is written (for goods, tax for the period, contribution to the Pension Fund from wages, etc.), the number and date of the agreement and/or invoice on the basis of which the payment is made, whether included or not included VAT and other information.

Step 5 – payment confirmation

In order for the PP to give the bank the authority to write off money from the payer’s account in favor of its counterparty, it is necessary that the account owner certify the document with his signature and seal. In the PP of legal entities there may be several signatures (for example, a director and an accountant), and an individual entrepreneur may not have a seal and only put a signature. It is important that the signatures and seal match the samples in a special card, which is filled out when opening an account and stored at the financial institution. Otherwise, the PP will not be accepted for processing.

In the “Bank Marks” field, the stamp of the payer’s financial institution is affixed, as well as the signature of the person authorized by him that the document has been accepted for processing. In addition, the recipient’s bank also affixes its stamp and signature of the authorized person, as well as the date of receipt of funds.

All this is relevant for PPs that are provided to the bank in paper form. In electronic form, the recipient's bank indicates only the date of receipt of the transfer.

Today, payment orders are rarely sent to the bank in paper form. Most often, at the very beginning of the relationship, the bank provides the opportunity to use the Client-Bank electronic system, through which you can send payments at a convenient time and without visiting a bank branch. In addition, this allows you to find out your account balance at any time, print a statement for the required period, and even upload payment documents to the accounting software.

Download a sample payment order form and a directory of OKTMO codes

Sample payment order form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”

This form of payment order form is filled out automatically by the BukhSoft program, taking into account the requirements for encoding payment purposes!

A new version All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (in eight volumes):

Changes in 2018 Changes in 2017

Details for Moscow:

Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District;

BIC of the payee's Bank: 044525000;

Payee's account: 40101810045250010041

Details for the Moscow region:

Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District

BIC of the recipient's bank: 044525000;

Payee's account: 40101810845250010102

Changes in 2015

Field 110

From January 1, the “110” detail, which indicated the payment type indicator “PE” - payment of a penalty, was excluded from tax bills; “PC” - payment of interest; “0” — payment of taxes, advance payments for taxes.

The indicator is considered optional due to the fact that it duplicates the information contained in the 14-17th digits of the KBK, which identify the payment:

1000 - tax or contribution;
2000 - penalties and interest;
3000 - fine.

Field 108

The procedure for filling out field 108 “Number of the document that is the basis for the payment” has been changed. The changes did not affect only payments with payer status - “03”, “16”, “19”, “20” (indicated in field 101). In other cases, if the payment basis indicator is important, indicate:

“DE” - the last 7 digits from the customs declaration number (serial number);
“PO” - number of the customs receipt order;
“CT” - the last 7 digits from the customs declaration number (serial number);
“ID” - number of the executive document;
“IP” - collection order number;
“TU” - number of the request for payment of customs duties;
“BD” - document number of the financial and economic activities of the customs authorities;
“IN”—collection document number;
“KP” - number of the agreement on interaction when large payers pay total payments in a centralized manner;
"00" - 0.

When indicating the number of the corresponding document, the “N” sign is not affixed.

Changes to the legislation were introduced by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n Appendix 4.

Changes in 2014

From January 1, all companies will need to fill out payment orders for the payment of taxes and insurance premiums in a new way. The Ministry of Finance has prepared a new procedure, published in a draft order on regulation.gov.ru. Starting from the new year, it will replace the current order No. 106n dated November 24, 2004.

Starting from 2014, instead of the OKATO code, payment cards will have to use the code from the new All-Russian Classifier of Municipal Territories (OKTMO). OKTMO codes, like OKATO, consist of 11 characters. The first two digits will be the same in the new and old codes, and all the rest will change. The Ministry of Finance will soon release a new code guide. But before the end of the year, it is safer to check with your inspectorate about what codes to put on payments after January 1.

In addition, the payment type designation will change (field 110 of the payment order). Now there are 11 types of payments: NS - payment of a tax or fee, VZ - payment of contributions, etc. Errors constantly occur in these details. Starting from the new year, there will be only three types of payments. This is PE - payment of penalties, PC - payment of interest and 0 - in all other cases. That is, when transferring taxes, fees, contributions, fines and other payments, you will need to enter 0. Thus, there will be much less confusion with the types of payment.

Also, starting from the new year, tax and contribution payments will have a new requisite - a unique accrual identifier that will be assigned to each payment to the budget. Some banks require you to set it now, but for now it is not mandatory. From January 1, the UIN will have to be written first in the “Purpose of payment” field for all taxes, penalties and fines and other transfers to the inspectorate. By this time, inspectors must inform companies of the new code. The Federal Tax Service of Russia assumes that the inspectorate will post this information on stands in tax offices. At the end of the year, you should ask your inspectorate whether it has posted information about the new details.

Bukhsoft programs: module "Bank and Cash Office"

Purpose of the "Bank and Cash" module

This module is designed for accounting of all banking transactions, generation and printing of bank payment orders, bank orders, and advance reports.

Control over account and cash balances

The "Bank and Cash" module allows you to display the initial and final account balances on a selected date, which allows you to visually compare the data with a bank statement.

Using a filter

Bank data in program form can be displayed for a selected period, within specified amounts, by the context of the content of the operation, by the selected analytical name, etc.

Separate accounting for several banks

If the user has several current accounts open, the program allows you to keep separate records for each account separately, as well as generate balance sheet documents for all banks together.

Convenient reference books

When opening transactions in the Bank, a multi-level directory of counterparties is used, which has a tree structure. The directory of counterparties and the directory of employees have the necessary search functions and contain all the necessary information for automatically filling out primary documents. The Bank can use the payment purpose directory, which allows you to store standard records and payment codes.

Encoding of the payment purpose in the payment order

One of the most difficult tasks when generating payment orders is the correct formation of the payment purpose encoding when paying taxes and fees. The advantage of the “Bank” module is that in the “Payment Purpose” directory it is possible to create a code line for the purpose of payment when paying taxes or customs duties (in accordance with the requirements of the Order of the Ministry of the Russian Federation on Taxes and Duties, the State Customs Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, agreed with the Bank of Russia, dated March 3, 2003 No. BG-3-10/98/197/22n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other obligatory payments to the budget system of the Russian Federation” ).

Connection with other functions

If the “Bank and Cash Desk” section is purchased together with other modules, then the data in the bank and cash desk is received automatically from the Accounting for the sale of purchases, from the Payment of taxes on wages and Salary payments forms. Also, bank and cash desk data are interconnected with the Business Transactions Journal (in the “Bukhsoft: Enterprise” program and not only).

More details about the possibilities Bukhsoft programs in the Bank section can be read in the instructions of the downloaded program.

We wish you pleasant work!

Payment order in 2018-2019 - you will see a sample of this document in this article. What is its form, what are the rules for filling it out, have there been any changes recently? Let's look at how to fill out a payment order in 2018-2019.

Payment order form in 2018-2019 (download form)

A payment order is a form according to OKUD 0401060. It is contained in Appendices 2 and 3 to the Bank of Russia Regulation “On the Rules for Transferring Funds” dated June 19, 2012 No. 383-P. You can download the payment order on our website.

The form has long been familiar to everyone. It has been in effect for many years and has never changed fundamentally.

Filling out a payment order in 2018-2019

When filling out a payment order, you should be guided by:

regulation No. 383-P;
Order of the Ministry of Finance of Russia “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budgetary system of the Russian Federation” dated November 12, 2013 No. 107n - when drawing up payments for taxes, fees and contributions.

Let's present a short step-by-step instruction. In this case, we will focus on filling out the details of a paper order, although at present few people make payments simply on a form. As a rule, special accounting programs are used for this, and for electronic payments, software of the “Bank-Client” type is used.

Step 1. Indicate the number and date of the payment.

Payment orders are numbered in chronological order. The number must be non-zero and contain no more than 6 characters. The date in a paper document is given in the format DD.MM.YYYY. In an electronic order, the date is filled in in the format established by the bank.

Step 2. Specify the type of payment.

It can have the meaning “Urgent”, “Telegraph”, “Mail”. A different value or its absence is possible if such a filling procedure is established by the bank. In an electronic payment, the value is indicated in the form of a code established by the bank.

Step 3. Payer status.

It is indicated in field 101, but only for payments to the budget. The list of status codes is given in Appendix 5 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The typical payer may find the following useful:

01 - taxpayer (payer of fees) - legal entity;
02 - tax agent;
06 - participant in foreign economic activity - legal entity;
08 - payer - a legal entity (individual entrepreneur) transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
09 - taxpayer (payer of fees) - individual entrepreneur;
10 - taxpayer (payer of fees) - a notary engaged in private practice;
11 - taxpayer (payer of fees) - lawyer who established a law office;
12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise;
13 - taxpayer (payer of fees) - another individual (bank client (account holder));
14 - taxpayer making payments to individuals;
16 - participant in foreign economic activity - an individual;
17 - participant in foreign economic activity - individual entrepreneur;
18 - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
19 - organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from the wages (income) of a debtor - an individual to repay arrears in payments to the budget system of the Russian Federation on the basis of an executive document sent to the organization in in the prescribed manner;
21 - responsible participant in the consolidated group of taxpayers;
22 - participant of a consolidated group of taxpayers;
24 - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
25 - guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of the amount of value added tax excessively received by the taxpayer (credited to him), in a declarative manner, as well as upon payment of excise taxes calculated on transactions of sale of excisable goods for limits of the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;
26 - founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case;
27 - credit organizations or their branches that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
28 - participant in foreign economic activity - recipient of international mail.

Read more about payer status in this material .

Step 4. Specify the payment amount.

The amount of the paid amount in the payment order is given in numbers and words.

The amount in words is indicated from the beginning of the line with a capital letter - in rubles and kopecks (kopecks are written in numbers). In this case, the words “ruble” and “kopeck” are written in full, without abbreviation. If the amount is in whole rubles, then kopecks may not be indicated.

In the amount of numbers, rubles are separated from kopecks by a “-” sign. If the payment is without kopecks, put an “=” sign after the rubles.

For example:

the amount in words “Twelve thousand three hundred forty-five rubles fifty kopecks”, in numbers “12 345-50”;
or the amount in words “Ten thousand rubles”, in numbers “10,000=”.

In the electronic order, the payment amount is indicated in numbers in the format established by the bank.

Step 5. Fill in the payer's details.

TIN and checkpoint;
name or full name, if you are an individual entrepreneur or other self-employed person;
bank details: account number, name of the bank, its BIC and correspondent account.

As a rule, the details are already entered into the program, so you do not have to fill them out. At the same time, if you, for example, have several current accounts, make sure to indicate the one from which you were going to transfer money.

Step 6. Fill in the recipient's details.

They are the same as those of the payer:

TIN and checkpoint;
Name;
account details.

If a payment order for the payment of taxes is filled out, then the corresponding UFK is indicated as the recipient, and next to it in brackets is the name of the revenue administrator (inspectorate or fund). Payment details can be obtained from the Federal Tax Service or the fund.

If the payment is not tax, the payment details are taken, for example, from the contract or invoice for payment.

Step 7. We provide additional codes and ciphers.

This is the table below the payee's bank details. It always indicates:

Type of operation. The payment order is assigned code 01.
Sequence of payment. Payments to counterparties and for self-payment of taxes, fees, and contributions have the 5th priority.
Code. For current tax and non-tax payments, you need to enter 0. If the payment is made according to a document that has a UIP (unique payment identifier), a 20-digit UIP code is entered.

Step 8. Specify payment information.

If the payment is not tax, everything is simple. In field 24 you must indicate the basis on which the payment is made. This may be the number of the contract, account, etc. Information about VAT (rate, tax amount) is also provided here or a note is made: “VAT is not subject to.”

In tax payments, you additionally need to fill in a number of cells above field 24.

First of all, the BCC is reflected in accordance with the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Read about the currently used BCCs in this article .

Next comes the OKTMO code in accordance with the All-Russian Classifier of Municipal Territories (approved by order of Rosstandart dated June 14, 2013 No. 159-ST). It must match the OKTMO in the declaration for the relevant tax.

The next cell indicates the two-digit code of the payment basis. The main codes are as follows:

TP - payments of the current year;
ZD - voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees);
TR - repayment of debt at the request of the tax authority to pay taxes (fees);
AP - repayment of debt according to the inspection report.

The next field is the tax period. The format XX.XX.XXXX indicates either the frequency of payment of the tax payment or the specific date of its payment. The frequency can be monthly (MS), quarterly (QU), semi-annually (SL) or annual (YA).

Samples of filling out the tax period indicator:

MS.02.2018; KV.01.2018; PL.02.2018; GD.00.2018; 09/04/2018.

Field 110 “Payment type” is not filled in.

Step 9. Sign the payment order.

The paper payment must be signed by the person whose signature is on the bank card. The electronic order is signed by the person who owns the signature key. If there is a seal, it is affixed to a paper copy.

Example of filling out a payment order in 2018-2019: sample

Let's show a sample of filling out a payment order in 2018-2019 using a conditional example.

Let’s say the organization ICS LLC needs to pay personal income tax for September 2018 in the amount of 22,340 rubles.

Read about the deadlines established for paying personal income tax on wages in the material “When to transfer income tax from salary?” .

The specific features of the order will be:

payer status - code 02, since the payer organization is a tax agent;
KBK for personal income tax - 18210102010011000110;
the basis of the payment is the TP code, since this is a payment of the current period;
The frequency of payment is MS.09.2018, since this is a payment for September 2018.

You can download a sample of filling out a payment order - 2018-2019 on our website.

Results

The fields of the payment order can be filled in partially or completely depending on the type of payment (regular or tax). Field 22 “Code” can take the value 0 or be filled in if the payment identifier is known. For tax payments, fields 104-109 are additionally filled in in the payment order.

Payment order– this is a document with the help of which the owner of a 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, in fact, ensure any movement of finances 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. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A 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 it is an order for tax payments.

FILES

To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

Payment code

Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:

payer;
jar;
recipient of funds.

This makes it possible to automatically account for payments in electronic document management.

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

On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.

Check whether 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 dated June 19, 2912 No. 383-P.

Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.

We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.

Field 4- date of. Date format: two digits day, two digits month, 4 digits 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 indicate 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 “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.

Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the 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– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.

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

Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.

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

Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, 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 sent.

Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.

Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.

Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs need to additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.

Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.

Field 18– type of operation. The code established 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 paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.

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

Field 23– reserve. Leave it blank.

Field 24- purpose of payment. Write down what the funds are being transferred for: 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 be on the safe side.

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 recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.

Field 61– Recipient’s TIN. Similar to paragraph 28.

Field 62– date of receipt at the bank. Fills the bank itself.

Field 71– write-off date. Issued by the bank.

IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.

Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the 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 available) – 9 digits.

Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.

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

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

Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered 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– payment basis number. 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 cell 107 contains TP or ZD, then 0 must be entered in field 108.

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

Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment 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 about how his payment order is being executed, he should receive an answer on the next business day.

For contributions and other payments to the budget. The new procedure for their execution was approved by order No. 107n dated November 12, 2013 (hereinafter referred to as the order).

Download the payment order form with a description of all its fields

OKTMO code

Since 2014, payment orders indicate a code from the new All-Russian Classifier of Territories (approved by order of Rosstandart dated June 14, 2013 No. 159-st) instead of the previous OKATO code (approved by resolution of the State Standard of Russia dated July 31, 1995 No. 413). In this case, payment orders must indicate the OKTMO code of the territory in which they are mobilized from paying taxes, fees and other payments. Moreover, the OKTMO code in detail 105 of the payment order must match the code reflected in

The number of digits in the OKTMO code is 11. If the OKTMO code is incorrectly indicated in the payment order, the tax is considered paid, but it will need to be clarified. That is, the inspectors, as before, do not have the right to fine or collect penalties from him due to errors made when filling out a payment slip for a tax or fee.

Unique accrual identifier (UIN)

From March 31, 2014, payment orders must indicate a new detail - a unique accrual identifier (instruction dated July 15, 2013 No. 3025-U). It is reflected in field 22 “Code”.

However, the requirement to fill out the “Code” details applies only to those orders for the transfer of funds, the forms of which are provided by Bank of Russia Regulation No. 383-P dated June 19, 2012 (clause 12 of Appendix No. 2 to the order).

Payment type

In field 110 of the payment order filled out in 2015, you must indicate the abbreviated name of the payment type. There are only two such types: PC - payment of interest, PE - payment When transferring any tax or fee in 2015, including advance payment, insurance premiums, tax sanctions, administrative and other fines, the value “0” is set in detail 110 of the payment order ( clause 11 of Appendix No. 2 to the order).

Basis of payment

Possible reasons for payment indicated in fields 106 of the payment order are listed in paragraph 7 of Appendix No. 2 to the order. There are 14 of them in total. Since 2014, the possible values of this field have been supplemented, in particular, with the following indicators:

— IN — repayment of investment tax

- TL - repayment by the founder of the debtor organization, the owner of a unitary enterprise or a third party of debt during

— ZT — repayment of current debt during the procedures applied in a bankruptcy case.

If in 2015, in field 106 of the payment order, the organization indicates the value “0”, the controllers will independently classify the received funds as one of the grounds for payment, guided by the legislation on taxes and fees.

Number of the document that is the basis for payment

In field 108 of the payment order indicate the document number, which is the basis for transferring money. Since 2014, the possible values of this field have been supplemented with the following indicators (clause 9 of Appendix No. 2 to the order):

— IN — number of the decision on granting an investment tax credit;

- founders or participants of the debtor company, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims during bankruptcy (26).