October changes in payment orders. October changes in payment orders Changes in payment orders from October 2

In 2017, changes were again introduced to the execution and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling in the fields new payment order- payments - for the transfer of personal income tax, UTII, USN and insurance premiums to the Federal Tax Service of the Russian Federation and the FSS - social insurance. As well as the use of cash registers in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

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

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

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

A cash desk is required for all non-cash payments

We have changed the requirement for which calculation methods it is necessary to use CCP. The concept of "cashless payment procedure" appeared in the law. Prior to the amendments, it required the use of cash registers only for cash settlements and non-cash payments using electronic means of payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

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

CCP for non-cash payments: what has changed

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

Cash registers are used when accepting (receiving) and paying out cash and (or) non-cash for goods, works, services ...

From July 3, 2018, the law requires the use of cash registers for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But in addition, checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash registers until July 1, 2019 (clause 4, article 4 of Law No. 192-FZ of July 3, 2018).

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

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

Is it required to use CCP for non-cash settlements with organizations and individual entrepreneurs?

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

to the menu

From June 2018 new rules for cashless payments

These changes apply to all organizations and entrepreneurs.

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

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

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

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110 when transferring taxes from 2015, it will not be necessary to fill in the “110” field and indicate the type of payment in it (penalties, interest, fines, debts). The type of payment tax authorities and funds can identify by BCC.

Payment amount in words field 6 it is indicated only in paper payments; in the electronic version, the amount is not written in words.

In field 21 " " you need to write a number 5 , and before it was 3.

Note: Changes made to . The bank should not refuse to accept a paper payment order if the “Priority of payment” requisite is incorrectly filled in it. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated 04.10.2017 No. 05-09-06/64623)

In field 22 props" The code"instructions for the transfer of funds, a unique accrual identifier is indicated WIN.
Instead of UIN, the value 0 is written if you transfer the payment on your own, and not on demand.

The requirement to fill in the requisite "Code" applies to orders for the transfer of funds, the forms of which are established by Regulation of the Bank of Russia No. 383-P.

Note : . It was clarified what value of UIN to put to the CODE attribute in field 22 of the payment order.

to the menu

Payment of taxes for third parties: how to fill out a payment order

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and natural). The FTS said.

Legal entities can transfer taxes from their account for other organizations, and managers have the right to pay off the company's tax liabilities at their own expense. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible member of the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia in a letter dated 01.25.18 No. ZN-3-22 / [email protected] told how in such cases it is necessary to fill in the fields "TIN", "KPP" and "Payer" of payment documents.

Filling in the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums in this field, you can specify the short name of the extra-budgetary fund (FSS, FFOMS or PFR) and the registration number of the organization.

If a tax is being transferred, indicate the name of the tax and for what period the payment is made. For example: "Paying VAT for the 1st quarter of 2017", "Paying income tax for the 1st quarter of 2017".

In this case, the total number of characters in the field "Purpose of payment" should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

Note

When transferring insurance premiums for current periods, in the field “Purpose of payment”, be sure to indicate the month for which the premiums are paid. Otherwise, if the organization has an overdue debt, the tax authorities will direct the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which payment is made, then first of all the fund will credit the contributions to pay off the debt that has formed earlier. And only after that the remaining part of the amount will be credited to the account of current payments.

Individual Entrepreneurs (IP) when filling out a payment order, new payment orders 2019 must also indicate the address of their registration or place of residence, enclosed in the symbols "//".

In field 8 the entrepreneur fills in the payment order with the last name, first name, patronymic and in brackets - "IP", as well as the address of registration at the place of residence or the address at the place of residence (if there is no place of residence). Before and after the information about the address, put the sign "//".

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Set the checkpoint and OKTMO of the separate division for whose employees the company transfers personal income tax

By a letter from the Federal Treasury, the time from 01/01/2014 to 03/31/2014 is designated as a transitional period, during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: "payer" and "recipient" should not be more than 160.

Note: See PFR letter No. AD-03-26 / 19355 dated 05.12.13

The rules for processing all other payments, except for taxes, contributions and payment for municipal and state services, remain the same.

A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

Note: A section is open for organizations and individual entrepreneurs for all taxes and fees. Come in anytime. Download completed examples of payment orders 2019.

to the menu

Details for filling out payments for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payments for taxes, contributions, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between the old and new bank accounts is given in the letter of the Federal Tax Service of December 28, 2018 No. KCh-4-8 / [email protected].

New UFK numbers will need to be indicated in payment orders from February 4. At the same time, the Central Bank established a "transitional" period. So, when filling out payment orders, the operation of two bank accounts (old and new) is allowed until April 29, 2019. After this date, payers will only need to indicate new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09 / 27053).

ADDITIONAL RELATED LINKS

1. Examples of FILLING IN PAYMENTS to the TAX
   The rules for filling out payment orders when transferring payments to the budget were approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who transfers payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are given for specifying information in details 104 - 110, "Code" and "Purpose of payment" when drawing up orders for the transfer of funds to pay taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   The rules for specifying information identifying the person or body that issued the order to transfer funds in payment of payments to the budget system of the Russian Federation are given. The code in field 101 of the payment.
4. 
   a taxpayer who learns that due to an error made in the payment order the tax is not reflected in the personal account, must take the following actions ...

Practice shows that when filling out an order for the payment of funds, the status of the originator causes great confusion. 01 or 02. Our consultation, taking into account the latest changes in legislation, removes this problem once and for all.

Where to indicate

In 2017, there is a form of instruction for the payment of taxes, as well as fees, insurance premiums to off-budget funds, etc., which is approved by Resolution of the Central Bank of Russia No. 383-P.

According to its form, the status of the compiler 01 or 02 put down field 101. This is the upper right corner of the form.

The payer status is always a two-digit numeric code. As for the transfer for one reason or another to the personal income tax treasury, the status of the compiler - 01 or 02 - plays a key role.

What to indicate

The corresponding status of the compiler in the payment order for income tax and other obligatory payments to the budget system in 2017 and in the future is affixed in accordance with Appendix No. 5 to Order No. 107n of the Ministry of Finance of 2013.

Please note that since the end of April 2017, this regulatory document has been in force in a new edition. The changes were made by the order of the Ministry of Finance No. 58n dated April 05, 2017. It is valid from 04/25/2017 (and partially from 10/02/2017). The reason why the interpretations of the codes were updated is the amendments to the tax legislation, where from 01/01/2017 most of the norms on insurance premiums to non-budgetary funds (except for the FSS for injuries) were transferred. For this reason, the status of the originator should be indicated with these changes in mind.

From October 2, the rules change filling out payment orders. The main change is the new rules for filling in the field "101" - the status of the payer. This is stated in the order of the Ministry of Finance of Russia dated April 5, 2017 N 58n. The rules have been updated with new details:

. "27" - credit institutions (branches of credit institutions) that issued an order to transfer funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;

. "28" - a participant in foreign economic activity - the recipient of an international postal item.

Two new values ​​have been added for customs payments in requisite "106": "PD" - passenger customs declaration; "KV" - the receipt of the recipient of the international postal item.

The new rules for filling out a payment order do not apply to all payers, but only to credit organizations, branches of the Russian Post, as well as companies receiving international mail poisoning. All other payers must fill in the field code "101" in the usual way.

More on the topic

The ConsultantPlus will help you fill out the payment forms easily and without errors: use the Typical situation “How to fill out a payment order for taxes and insurance premiums?”

From 1 October In 2017, many things change again in the work of accountants: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them major changes.

New forms and rules for filling out VAT documents from 01.10.2017

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

New form 4-FSS for 9 months

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

• The title page was supplemented with a new field "Public organizations" for the sign of the insured. In it, such organizations put down the sign of the insured in accordance with the source of funding
• Table 2 was supplemented with new lines “Debt for the reorganized insured and (or) deregistered separate subdivision of the legal entity” and “Debt for the territorial body of the Fund to the insured and (or) deregistered separate subdivision of the legal entity”

Changes in payments from October 2, 2017

• New field codes 107.

  We set two new values ​​for field 107 in payments for the transfer of customs payments:

  "PD" - if you pay according to the passenger customs receipt;
  "KV" - if you pay according to the receipt of the recipient of the international postal item.

  At the same time, in field 108, enter the last seven digits from the customs declaration number (serial number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses "03", "16", "19" and "20".

• New payment identifiers.

  In field 108, continue to indicate the code of the identifier of information about an individual, if in field 101 the status is "03," 19 "," 20 "or" 24 ". This rule is for payments to the budget that are not related to the payment of tax or customs payments. Here are three new indicators for field 108 of payments to the budget for such situations:

  "28" - a foreign passport of a citizen of Russia;
  "29" - certificate of temporary asylum in Russia;
  "30" - certificate of consideration of the petition on the merits.

• New value for field 101.

  Indicate the code "28" in field 101 of the payment order if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use the code "06" in this case.

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

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

Switching to the map "World"

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

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

From October 2, 2017, the next changes in the procedure for filling out payment orders came into force. See what has changed, how to fill in the "101" field after October 2. Download samples of filling out payment forms, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated April 5, 2017 No. 58n. Some of the amendments entered into force on April 25, 2017, the rest come into force on October 2, 2017.

The main change is the new rules for filling in the "101" field. About what codes to put when transferring taxes in 2017, we will describe below and give samples of payment orders.

What new statuses appeared in the field "101"

From October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that must be entered in the "101" field - the status of the payer.

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

New statuses

From 02.10.2017, two new payer statuses are added:

• "27" - credit institutions (branches of credit institutions) that issued an order for the transfer of funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;
• "28" - a participant in foreign economic activity - the recipient of an international postal item.

Statuses in field 101 that have changed

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

Who was affected by the changes from October 2, 2017

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

• Credit organizations;
• Branches of the Russian Post;
• Companies receiving international mail poisoning.

All other payers continue to fill in the field code "101" in the usual manner.

Important! The field code "101" for the payment of taxes, contributions and fees from 02.10.2017 will not change.

How to fill out a tax payment form after 02.10.2017

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

Recall the codes that companies need to use to pay taxes and contributions:

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

02 - performance of duties by a tax agent;

09 - payment of taxes, insurance premiums, IP fees.

View a sample payment order for VAT payment - by a taxpayer organization

See an example of a payment order in the performance of the duties of a tax agent

View a sample payment order when paying VAT - by an IP taxpayer

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the field "101" of the payment order, which are used after 02.10.2017.