What is the status of the payer in the payment order and how to fill it out. October changes in payment orders Changes in payment orders from October 2

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.

It depends on the correctness of filling out the payment order whether the tax will be transferred to the budget on time. In 2017, payments for taxes and insurance premiums are filled in according to the new rules. In the article we will look at what these innovations are and give examples of filling out payment orders.

The procedure for filling out payment orders in 2017

The form of the payment order remained the same, its form is contained in Appendix 2 to the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P (OKUD 0401060). But the rules for filling out payment orders, approved by order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n, were amended in 2017.

Recall the basic requirements for filling out a payment order in 2017:

• Payer status (101) indicates the person making the payment: "01" - legal entity, "02" - tax agent, "09" - individual entrepreneur, etc.
• When transferring tax payments, in the fields reserved for the TIN (60) and KPP (102) of the recipient indicate the details of the IFTS, and in the field "Recipient" (16) - the region, and in brackets - the name of the specific IFTS. You should especially carefully fill in the account number of the Federal Treasury (17) and the name of the beneficiary's bank (13) - if there is an error in these details, the tax or contribution is considered unpaid, and you will have to pay it again, in addition, the Federal Tax Service will calculate penalties for late payment if the payment deadline is already passed.
• CCC (104) must be valid at the time of payment and correspond to the transferred tax or contribution. Recall that from 01/01/2017, insurance premiums, with the exception of premiums for "injuries", should be transferred to the IFTS, therefore, the CCC for them has also changed.
• The OKTMO code (105) is indicated at the place of residence of the individual entrepreneur, the location of the legal entity, or its property.
• The basis (106) when paying current payments is designated as “TP”, when filling out a payment order at the request of the Federal Tax Service in 2017, or the FSS - “TR”, repayment of debt - “ZD”, debt under the inspection report - “AP”.
• The period for which the insurance premium / tax is paid (107): on the basis of "TP" and "ZD", the reporting (tax) period is indicated, for "TR" the date of the requirement is indicated, and for "AP" - "0".
• Payment type (110) - usually "0".

An example of filling in the payment order fields in 2017.

Filling out a payment order from April 25, 2017

The latest amendments to the Rules came into force on April 25, 2017 (Order of the Ministry of Finance dated April 5, 2017 No. 58n). Consider what is new in the updated Instruction 107n when filling out payment orders in 2017:

1. The issue with the status of a taxpayer in field 101 of payment orders for the transfer of insurance premiums has been resolved. Since the beginning of 2017, the position of the Federal Tax Service has changed on this issue more than once, and now, finally, the tax authorities have decided - from April 25, 2017, in field 101 of the payment order, you should indicate:

• code 01 - when the organization transfers contributions for employees,
• code 09 - when an individual entrepreneur transfers contributions for employees, or for himself.

When transferring insurance premiums for "injuries" to the FSS and other budget payments not administered by the tax authorities, in the payment field 101 organizations and individual entrepreneurs indicate code 08.

For example, for an individual entrepreneur paying insurance premiums for himself in 2017, filling out a payment order will be as follows:

For an organization transferring insurance premiums for employees, the payment order of the 2017 sample filling will be as follows:

1. A new filling of payment orders was approved in 2017 for making payments to the budget for third parties. The opportunity to pay tax and state duty arrears for other taxpayers appeared on November 30, 2016, and from January 1, 2017, insurance premiums can be paid for others, except for “injury” to the FSS.

From April 25, 2017, when making payments for other persons, the following rules for filling out a payment order in 2017 should be observed:

• In the fields reserved for the TIN and KPP of the payer, the TIN and KPP of the person for whom the tax is transferred, or the insurance premium is indicated. When paying for an individual who does not have a TIN, “0” is indicated instead.
• The "payer" in the corresponding field indicates the one who transfers funds from his current account.
• “Purpose of payment” - here you should first indicate the TIN / KPP of the person who pays, and then, after the “//” sign, enter the taxpayer for whom they pay.
• The status of the payer (field 101) is indicated according to the status of the person for whom the payment is made: 01 - legal entity, 09 - individual entrepreneur, 13 - individual.

Example. Payment for another organization (Alfa LLC for Yakor LLC) of transport tax - payment order (sample filling 2017):

Do not forget that since February 2017, the details of bank accounts for paying taxes and contributions have changed in Moscow and the Moscow region.