A payment order is a payment document in which the owner of a bank account (payer organization) instructs the servicing bank to transfer a certain amount of money to the recipient’s account served by this or another bank.
With the help of payments, the organization pays taxes, advance payments, goods, services, credits, loans, etc.
Payment order form in form No. 0401060, approved by the regulations of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation.”
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Payment order form 2019
Payment order in 2019: sample filling
How to correctly fill out the fields of a payment order
Payment order Most often it is issued in four copies:
- the first remains in the bank to write off funds;
- the second and third are sent to the recipient's bank; the second, as confirmation of the transaction, will remain in the bank, and the third, with account statements, will be given to the recipient;
- the fourth with the bank’s stamp will be returned to the payer as confirmation of the executed 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. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5– type of payment. 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– amount in words. 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– beneficiary 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– TIN of the recipient. 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.
PLEASE 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.
How to fill out a payment order for the transfer of funds, and at the same time avoid making mistakes? Let me start with the fact that filling out a payment order is carried out on the basis of the requirements set out in Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”. Based on this provision and taking into account the other requirements of other Regulations of the Bank of Russia and Federal laws on banking, each Russian bank is required to have its own internal bank regulations and instructions, which must set out in 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, is carried out on the basis of uniform rules and regulations set out in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P.
In accordance with Central Bank Regulation N 383-P, transfers of funds, both through bank accounts and without opening bank accounts, are 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 used:
- payment 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 issued:
- The client (payer) independently.
- By the bank of the client (payer) - on behalf (request) of the client or with his consent.
So, by order of the payer, the payer’s bank can now draw up orders (instructions) for the client and carry out one-time and (or) periodic transfers of funds, both to the payer’s bank account and without opening a bank account to the payer (clause 1.15 N 383-P ).
If the payment order is drawn up by the client, then banks’ complaints regarding incomplete or incorrect filling in of such details as: – order of payment are especially frequent; purpose of payment; information about VAT...
Payment order details
Payment order details are mandatory data, the quantity and meaning of which is established by the Regulations of the Bank of Russia and supplemented by regulations of the Ministry of Finance of the Russian Federation, and the unauthorized absence of some details in the payment document entails the impossibility of the bank executing the client’s order to transfer funds.
Each payment order detail 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. Payment order details 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 client needs to know the rules for filling out the payment order and, of course, have all the necessary details for this.
Payment order form - form, size, field numbers
BIC is the identification of banks participating in settlements in Russia through codes assigned to banks.
For example:
> BIC of Sberbank of Russia OJSC -
The number of the correspondent account of the credit organization, the correspondent sub-account of a branch of the credit organization opened in a division of the Bank of Russia is indicated. The value of the details is not indicated if the payer is a client who is not a credit institution, a branch of a credit institution, serviced by 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 (sub-account) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia.
For example, the correspondent account of Bank of Moscow OJSC in the OPERA of the Moscow State Technical University of the Bank of Russia:
- 30101 810 500 000 000 219
The recipient's bank account number.The number of the correspondent account of the credit organization, the correspondent sub-account of a branch of the credit organization opened in a division of the Bank of Russia is indicated.
The value of the details is not indicated if the recipient of the funds is a client who is not a credit institution, a branch of a credit institution, is served by a division of the Bank of Russia, or a division of the Bank of Russia, as well as when transferring funds from 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 recipient's bank account number consists of 20 characters. The number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia is indicated.
For example:
- 30101810700000000718 - Correspondent account of OJSC CB “Vostochny” in the GRCC in Blagoveshchensk.
- 30101810600000000886 - Correspondent account of the Far Eastern branch of OJSC CB "Vostochny" in the State Central Bank of the Russian Federation for 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.
Besides: the details may indicate, in accordance with legislation or an agreement, additional information that makes it possible 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.
Filling examples:
Financial and Treasury Department of the South-East Administrative District
Ivanov Ivan Ivanovich IP
Indicate the account number of the recipient of funds in the bank, 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 recipient's account number consists of 20 characters and is assigned at the time of account registration. May start with the following numbers - 405, 406, 407, 408…
For example, account (conditional):
40702810300450000051
The account number may not be entered if:
The recipient is the credit institution in which the payer's account is opened,
A legal entity transfers funds from its bank account in favor of several individuals who are clients of one bank (salaries, social payments and other payments provided for by the legislation of the Russian Federation).
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 following codes are indicated:
> payment order - 01,
> collection order - 06,
> payment request - 02
> payment order - 16
Payment orders always indicate a code - 01
, which is affixed on the basis of the “List of symbols (ciphers) of documents entered into bank accounts” of Appendix No. 1 of the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation.
In accordance with Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 N 107n, in detail 22 “Code” - must be indicated UIN (unique accrual identifier).
The rule for filling out the UIN will come into force on March 31, 2014. The structure of a unique accrual identifier (UIN) must consist of 20 digits, and the structure of a single identifier of an individual, if it is formed on the basis of the details of a citizen’s identity document, must have 25 digits.
Before this date, the UIN must be included in the “Purpose of payment” details. In this case, to highlight the UIN identifier, there must be after it
the characters "///" are indicated.
For example: UIN12345678901234567890///
The details are filled in when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation.
If it is impossible to indicate a specific value for the “Code” indicator, zero (“0”) is indicated in the order to transfer 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 a payment order for the total amount, drawn up on the basis of orders of payers - individuals, a reference is made to the register (application) and the total number of orders included in the register (application), while before and after the words "register", "application" a symbol is indicated "//"
There are no strict requirements for filling out this field, but from 01/01/2014 and until March 31, 2014, the UIN must be included in the “Purpose of payment” details. (see field 22)
Examples:
- Advance payment for transport services on invoice No. 20 dated February 15, 2014. including VAT (18%) 5330.15
- UIN12345678901234567890///For completed construction and installation works under contract No. 351 dated 02/01/2014 and acceptance certificate dated 02/12/2014. Including VAT - 15995.50 - this is to be filled out from January 1 to March 31, 2014.
- UIN0///For completed construction and installation work under contract No. 351 dated 02/01/2014 and acceptance certificate dated 02/12/2014. Including VAT - 15995.50 - this can be filled out from January 1 to March 31, 2014.
- Personal income tax on employee salaries for January 2014
For foreign exchange transactions in the currency of the Russian Federation, the following information is indicated before the text part of the “Payment Purpose” field:
- code of the type of currency transaction in accordance with Appendix No. 2 to Bank of Russia Instruction No. 117-I dated June 15, 2004;
- transaction passport number, if required by the Instructions.
- (VO13010PS04060001/0001/0000/1/0) For invoice 50 dated 02/01/04, purchase of air conditioners VAT 1014.01 rate 35.40.
- According to the account 50 from 02/01/04 purchase of air conditioners VAT 1014.01 rate 35.40
* The maximum number of characters in details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 is indicated without delimiters.
In preparing the material, the following regulations were used: - Civil Code of the Russian Federation (Articles 855, 863-866); Regulation of the Bank of Russia dated June 19, 2012 N 383-P; Regulations of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P; Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and others.
To make a money transfer, it is necessary to draw up a special form of non-cash payment - a payment order. How to formalize it correctly so that the payment reaches the specified recipient?
General aspects
A payment order is a document on the basis of which the account holder carries out a financial transaction through the bank. To be filled out independently or by a bank employee.
Filling options:
When transferring funds within one region, the procedure will take no more than 2 days. For interregional payments, the period can reach 5 days.
Processing occurs on the day of submission or during the first 2 days. Issued in 4 copies - 1 for the sender's bank, 1 for the sender and 2 for the recipient's bank.
Regardless of the amount in the account (or the absence of money at all), the bank is obliged to accept a payment order from the client. If the amount of money is insufficient, the order is executed immediately after it is replenished. The document is valid for 10 days.
If the payment is issued in electronic format, an electronic signature will be required. Without it, the document will not have legal force.
Basic Concepts
To avoid mistakes when filling out a document, it is important to have an understanding of the basic concepts:
| Payment order | An order submitted by the account owner to a credit institution. Necessary for transferring finances to another account |
| Incoming payment order | A document used to display accounting for the receipt of funds into an account. Types – payment from the buyer, return of finance, credit payments, other non-cash receipts; |
| UIP (unique payment identifier) | A code consisting of 20 digits and required to indicate the place of receipt of the payment |
| UIN (accrual identifier) | Will be needed if finances are transferred to the state budget |
| Basis of payment | Value defining the purpose of the payment |
What is the purpose of the document
When the account owner needs to transfer finances from one account to another, a special document is used - a payment order. It makes it possible to carry out a transfer operation.
The main function of the document is to transfer finances from one account to another. Used in such cases:
- payment for work performed;
- transfers to the budget and extra-budgetary funds;
- return or placement;
- deduction of interest;
- other purposes established by law.
The purpose of payment in the payment order is filled in on line 24. Here you must indicate the following:
Current regulatory framework
On September 23, 2015, it was published, according to which some changes were made to the rules for filling out payments.
They concern the following:
- the exact number of code characters has been clarified;
- the list of payment grounds has been expanded;
- In line 110 regarding the type of payment, you don’t have to write anything down.
According to (October 30, 2014), the requirements for providing information in the payment slip for taxes have been changed.
Based on this, general provisions are established for the use of payment cards as settlements. Article 863 provides the procedure for making a money transfer.
reads:
- the payment order must meet legal requirements;
- the order is executed according to the order.
According to , the bank is obliged to carry out the operation after the client submits a payment order. The bank also has the right to attract another credit institution to transfer funds.
In accordance with (adopted on November 12, 2013) the Department of Finance, the rules for submitting data for payment documents are established.
Features of filling out the payment order form
You must fill out all the specified lines on the payment slip. No erasures or corrections may be made.
Unique payment identifier
From the moment of registration, the organization becomes a tax payer. It is assigned a code that will be useful when making transfers. Every year, the payment order is filled out according to new rules.
The payment period does not affect this. The goals of the UIP are:
- streamline the implementation of contributions;
- maintaining information by statistical authorities;
- payment of a specific amount for its intended purpose.
The main questions are how to find out the code, what to do if the code is incorrectly specified, what the example looks like. The code can be found out in several ways - by contacting the payment authority or finding a special code directory on the Internet.
Legislation often makes changes to documents, so the codes also change. It happens that the code is specified incorrectly. What to do in this case?
There are several options - to avoid a fine, you must make the payment again or contact the tax office with an application.
In the second case, the funds will be returned to the account or a re-offset will occur. The code consists of 20 digits and is indicated on line 22.
In some cases, it is not necessary to provide a UIN. This:
- transfer of the amount of tax or fee, which is calculated by private entrepreneurs and legal entities on a voluntary basis;
- payment by an individual;
- transfers to the budget.
If a payment document is generated using an electronic service, the order index will be assigned automatically.
UIP value
A payment identifier is required to process the transfer of funds to the state budget or for payment of state (municipal) services.
Specifying the tax period
If money is transferred without specifying the tax period, the transfer data is entered on the current date - an overpayment of tax will appear. The period is indicated in line 107. The code includes 10 characters, the first 2 of which are the tax period.
Video: instructions for filling out a payment order
The period indicator looks like this:
The line is filled in for both the payment of taxes for current periods and past ones. This year there have been changes regarding the procedure for paying taxes.
Each enrollment has its own code. Line 107 must be filled out in such a way that it is clear for what period the tax is paid.
If the legislation provides for more than 1 payment period and there is a specific payment date, then it is necessary to prepare several bills with different coefficients for the tax period.
A separate payment is issued in the following cases:
- there is more than 1 payment deadline;
- a specific date is indicated;
- different incomes are paid (payment orders are also different);
- in line 107 you need to indicate the deadline for tax payment.
Completed sample
In order for the payment to reach the recipient, the document must be drawn up correctly.
The fields are filled in as follows:
| Field and its meaning | What to indicate |
| 3 "Number" | Reserved for the payment order number. It is assigned by the bank when submitting a payment. The number must not contain more than 6 digits. "0" cannot be specified |
| 4 "Date" | Enter the date of execution of the document, format – DD. MM. YYYY. |
| 5 “Payment type” | Indicate how the payment will be delivered - urgently, by telegraph or mail. The payer may not fill out this line. If a document is submitted to the bank in electronic format, the field is filled in automatically and a code is assigned to it |
| 6 "Amount" | Start writing with a capital letter, from the beginning of the line, in full letters. Words cannot be abbreviated; pennies must be indicated in numbers. The amount in capital form is filled out only in a paper payment order; it is not required for the electronic format. The amount is set by the bank, and it must be registered |
| 7 “Sum” in numbers | Divide rubles and kopecks with a sign, for example, 566-35 |
| 8 "Payer" | For legal entities - indicate the name in full or abbreviated form. If the recipient's bank is located in another country, indicate the residential address or legal address. For private entrepreneurs – personal data and status. For individuals - personal data in the nominative case |
| 9 "Account number" | Indicate the account number of the person making the payment. Consists of 20 digits |
| 10 "Payer's bank" | Name and location of the credit institution of the sender of the payment |
| 11 "BIK" | Enter the bank code |
| 12 “Bank account number” | Account number of the paying bank. If the client uses the services of the Bank of Russia, then the line is not filled in |
| 13 "Recipient's bank" | Bank name and location |
| 14 "BIK" | Identification code of the bank that receives the payment. The code must be assigned to the bank when it is opened; you can find it in a special directory |
| 15 “Recipient bank account number” | Specify correspondent account |
| 16 "Recipient" | If this legal entity is a name (full or abbreviated), both options are acceptable at the same time. If this is an emergency – personal data and its status. If an individual – personal data (last name, first name and patronymic) |
| 17 | Specify the account number of the recipient of funds |
| 18 | Highlight the type of operation - indicate the code. It is set by the Bank of the Russian Federation, in this case – 01 |
| 19 | Allotted for due date, remains empty |
| 20 “Purpose of payment” | Not filled in |
| 21 "Sequence" | Specify 1 of six sequences |
| 22 "Code" | Remains empty. From March 28 of this year, the code may contain 20 or 25 digits |
| 23 | Backup line is not populated |
| 24 "Destination" | Indicate the purpose of the payment, name of the product, agreement number, whether there is VAT |
| 43 | The payer's stamp is affixed. To be completed if the document is submitted in paper form |
| 44 | Sign |
| 45 "Bank Mark" | The stamp of the credit institution and the signature of the authorized person are affixed |
| 60 | Indicate the payer identification code (if available) |
| 61 | Recipient's TIN |
| 62, 71 | The lines are filled in by the bank |
| 101-110 | Filled out in case of transfer of funds to the budget or customs payment |
Program for creating payments
There are many programs that make it easier to create payment orders. An easier option is to use an Excel spreadsheet. First, create a document form (or download a ready-made one).
To work, you will need a program book consisting of 3 sheets - 1 will contain the form, 2 - the list of payments, and 3 - the details. After this, you just need to fill in the fields with the necessary information.
Video: new payment order for UTII
Thanks to various programs, the following opportunities open up:
- a payment order is created quickly and easily saved;
- numbering is entered automatically;
- it is possible to correct entries manually;
- also calculated automatically;
- After saving, the document is entered into the payment register.
Thus, a payment order is a mandatory document for non-cash payments.
It can be filled out by hand or electronically using special programs. All fields must be filled out in compliance with legal requirements.
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Since 2019, such details as UIN have appeared in payment documents. Its presence is immutable when transferring payments to the budget. What does the UIN indicated in payments mean in 2019? ContentsGeneral information Which UIN to indicate in payment orders in 2019 Determine the purpose of the payment received to the budget...
When making payments between taxpayers and government agencies, it is mandatory to indicate the sender’s status on payment slips. Moreover, there are nuances due to the instructions of the Ministry of Finance. How to indicate status in 2019 in payment documents? Payer status identifies the organization or individual making the payment. Therefore, in the payment...
A payment order is a necessary document for conducting non-cash payments between legal entities and individuals through banks or other financial institutions.
The sample filling in the Pension Fund, Social Insurance Fund and other funds will help you fill out this document correctly. The Bank of Russia has established a payment order form.
Payment order 2016 sample download.
Payment orders 2016 can exist both in electronic form (client-bank system or Internet bank) and on paper. Filling out the fields of the payment order is carried out on the basis of the requirements set out in the Regulation of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”.
Payments for taxes and other transfers to the budget of the Russian Federation have a number of their own characteristics. Only in them it is necessary to fill out fields 101, 104-110. The payment order form must contain information about the name of the document and the form code, its number and date of preparation, as well as the type of payment. In addition, the document form provides for the indication of the main details of the payer (account number and TIN) and his banking institution (BIC - bank identification code, correspondent account number, sub-account), as well as the main details of the payee and the bank serving the recipient.
Payment order to the Pension Fund of the Russian Federation sample of filling out 2016
Reporting to the Pension Fund in 2016 is submitted according to new rules. Accordingly, in the Pension Fund of Russia, payment orders in 2016 also need to be filled out in a new way. Below is a sample of filling out a payment order to pay contributions to the Pension Fund.
Please note that if you pay the fees yourself, you must always enter 0 (zero) in the “Code” field. This field should not be empty, since banking programs are configured in such a way that the payment will not be processed if this detail is not filled in.
If an organization pays contributions or fines (penalties) on contributions based on a request, then a unique accrual identifier (UIN) is indicated in the “Code” field. The UIN is assigned by the Fund and is indicated in the request for payment of contributions (fines, penalties). When transferring money at the request of funds, it is necessary to reflect the unique code indicated by the fund’s employees in their request. For example, UIN98765432101234567890///. If the identifier is missing, you must enter “zero” as in the case of a voluntary payment.
Sample payment order for individual entrepreneurs without employees (for themselves), lawyers, notaries:
Sample payment order for employers - organizations and individual entrepreneurs:
Payer status in payment order
The payer status in the payment order in 2016 is recorded in field "101". The payer status can take the following values:
01 - if the payer is a legal entity
02 - taxpayer - Tax agent
06 - tax payer - participant in foreign economic activity
08 - organization - payer of insurance premiums and other payments to the budget of the Russian Federation (except for payments administered by tax authorities)
09 - taxpayer or payer of fees - individual entrepreneur
10 - taxpayer or fee payer - private notary
11 - taxpayer or fee payer - lawyer who established a law office
12 - payer - head of a peasant (farm) enterprise
13 - payer of taxes or fees - another individual - bank client (account holder)
14 - taxpayers who make payments to individuals (clause 1, clause 1, article 235 of the Tax Code of the Russian Federation)
Starting from January 1, 2014, when transferring any insurance premiums, indicate status 08 in field 101
Tax period in the payment order 2016
The tax period in the payment order is indicated in field "107". The tax period code can take the following values:
First and second signs
- MS - monthly payments;
- KV - quarterly payments;
- PL - semi-annual payments;
- GD - annual payments.
The fourth and fifth digits contain: for monthly payments - the month number (from 01 to 12); for execution of quarterly payments - quarter number (from 01 to 04); for semi-annual payments - the semi-annual number (01 or 02).
From the seventh to the tenth digit the year for which the tax is paid must be indicated.
Examples: "MS.02.2016" - monthly payment for February 2016; "KV.01.2016" - payment for the first quarter of 2016; "PL.02.2014" - payment for the second half of 2014; "GD.00.2014" - annual payment for 2014; "03/01/2016" - if the legislation establishes specific deadlines for paying taxes or fees.
Payment order: download form
Download payment order form
The payment order form on paper is specified in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012, and a standard template is also presented there (form 0401060), which looks like this:
Appendix 2
to the Bank of Russia Regulations
"On the rules for transferring funds"
dated June 19, 2012 N 383-P
Filling out a payment order
Filling out a payment order must be carried out in full compliance with the requirements of Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” and Appendices 1, 2 and 3 to this regulation. Along with this, filling out a payment order for transferring payments to the budget and extra-budgetary funds must also take into account the Orders of the Ministry of Finance. Thus, from January 2014, Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation” comes into force.
Please note that empty details fields are not allowed. If a specific field cannot be filled in or is not necessary, then a zero is entered in it.
Changes in payment orders
The Federal Treasury provided clarifications on the new requirements for indicating information in a payment order for the transfer of payments.
By Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, new rules for indicating information in payment orders came into force on January 1, 2014.
All organizations must fill out payment orders for payment of insurance fees and taxes in a new way. One of the innovations is that instead of the OKATO code in payment orders it is necessary to put the code from the All-Russian Classifier of Territories of Municipal Entities (abbreviated as OKTMO).
OKTMO in payment orders from January 1, 2016 is indicated in field 105 “Purpose of payment”
In December 2013, the Ministry of Finance presented a table of correspondence between OKATO codes and OKTMO codes of municipalities, as well as their constituent settlements and inter-settlement territories. The full text of the document can be found on the Ministry’s website.
Based on materials from: www.yourbuhg.ru
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