KBK, which will be used by individual entrepreneurs on UTII in 2021

What budget classification codes (BCC) for UTII are defined for 2018? Have the BCCs for UTII changed? Have new codes been approved for the single imputed tax? This article presents an up-to-date table with a breakdown of the BCC for UTII for 2021, and also provides a sample payment order for the transfer of a single tax. The table may be useful for legal entities and individual entrepreneurs. If you indicate an incorrect BCC on your payment slip, you will need to clarify the payment. Also see “Changes to UTII in 2021“.

Calendar of reporting and payment of tax on UTII

The UTII declaration is submitted within the deadlines specified in Article 346.32 of the Tax Code of the Russian Federation - no later than the 20th day of the first month following the reporting quarter.
The rule applies: if the deadline for submitting a declaration falls on a weekend or holiday, it is postponed to the next business day. However, in 2021, all these days will be working days, so there will be no postponement of the deadline. Deadlines for submitting UTII declarations in 2021 for individual entrepreneurs and organizations

We recommend using our online service to prepare your UTII declaration. Spend just a few minutes and you will receive a print-ready and correctly completed report.

Create a UTII declaration

The UTII declaration contains information about the amount of tax to be transferred to the budget, so the Federal Tax Service will immediately be able to control their timely and full payment.
Only 5 days are allotted for this, i.e. The deadline for transfer is no later than the 25th day of the first month following the reporting quarter. Deadlines for paying UTII in 2021 (taking into account the postponement of weekends)

Not sure if you calculated the tax on imputed income correctly? Check the amount on our UTII calculator. And if necessary, you can contact 1C:BO specialists for a free consultation.

Error in KBK

The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes.

According to paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, the tax does not go to the budget, and is considered unpaid if the following errors are made in the payroll:

• The name of the transfer recipient bank is incorrectly indicated;
• The Russian Treasury account number is incorrectly indicated.

If an error was made in the KBK number when filling out the payroll, then you do not need to pay UTII, fines, interest or penalties again. In such a situation, the tax is still considered paid. However, you will have to provide the tax office, where the entrepreneur or organization is listed as a UTII payer, with a letter confirming the clarification of the payment made. The letter must indicate the corrected BCC, as well as provide a copy of the payment order in which the error was made.

Author of the article: Arina Gyulmetova

Generate payments for KBK in the cloud service for small businesses Kontur.Accounting. Keep records, easily calculate salaries, pay taxes, generate reports and send them via the Internet. The service will tell you about the dates of payments and reports, and will relieve you from rush jobs and routine. The first 14 days of work are free.

How to transfer UTII tax to the budget

Organizations pay taxes only by bank transfer, and individual entrepreneurs can pay the budget either in cash or through a current account.

But in any case, when drawing up a payment document, you need to know a special code for transferring tax - KBK (budget classification code). If you enter the code value incorrectly, the payment will go unaccounted for and you will be left with arrears.

Budget classification codes are established by the Ministry of Finance.
KBK UTII 2021 for organizations and individual entrepreneurs was approved by Order of the Ministry of Finance dated September 17, 2019 N 149n. Budget classification codes.

What is KBK and which of them are used on UTII

The budget classification code (BCC) identifies any payments addressed to the state budget and extra-budgetary funds: taxes, insurance premiums for oneself and employees, penalties, fines, state duties.

KBK is a combination of twenty digits, which means nothing to a non-specialist. But it is with its help that employees of the relevant government agencies recognize payments, determining to whom each of them is addressed, where it came from and for what purposes it can be directed in accordance with the law.

It is not necessary for an ordinary payer to understand what each number in the KBK means. It is enough to know your current BCCs and indicate them correctly in payments.

Video: consequences of incorrectly indicating KBK in a tax payment

Imputation for individual entrepreneurs

UTII is one of the special tax regimes that replaces calculations for several main taxes. Both legal entities and individual entrepreneurs can switch to the UTII regime (since 2013 on a voluntary basis). The transition is possible if the conditions set out in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation.

The main feature of the tax is that its amount depends not on actual income, but on estimated income. The amount of estimated income is established by the state and presented (imputed) to the payer-entrepreneur or organization.

The imputation exempts individual entrepreneurs from paying basic taxes paid on OSN (clause 4 of Article 346.26 of the Tax Code of the Russian Federation), but does not exempt from paying insurance premiums for themselves and for their employees.

The amount of UTII for the quarter is sent to the budget by the 25th day of the month following the expired quarter. To correctly credit contributions to the budget, you must indicate the BCC on your payments.

You can see a sample payment form for transferring UTII, as well as comments from K+ experts on how to fill it out, in the UTII Guide. Get free trial access to ConsultantPlus.

What is UTII for individual entrepreneurs

The unified tax on imputed income (UTI) is a special tax regime for small businesses, including individual entrepreneurs. Its meaning is that once a quarter the entrepreneur makes fixed payments based on such indicators as the type of activity, the number of addresses he uses, the means of production involved in the process (for example, cars, if he specializes in cargo transportation) and employees. Based on the data obtained, the amount of the estimated monthly income of the individual entrepreneur by default is determined, from which the amount of tax payable is calculated. At the same time, the actual income of the UTII payer can be either greater than the “theoretical” income or less than it.

The list of activities for which UTII can be applied is given in the Tax Code of the Russian Federation, and local authorities choose exactly how to use this tax regime in a particular region. They also establish one of the coefficients (K2), which determines the final amount of income imputed to the UTII payer and, accordingly, the tax payable.

The use of UTII relieves individual entrepreneurs from the need to calculate the tax themselves - you just need to know your amount and pay it on time. And if his actual income is higher than the imputed one, this allows him to legally reduce the tax burden.

One of the disadvantages of this tax regime is the need to submit tax reports more often than in most other tax regimes available to individual entrepreneurs. Declarations for UTII are submitted every quarter, while under the simplified system - once a year, under the unified agricultural tax - once every six months, and under the patent system this is not required at all. A larger volume of reporting is provided only by the general system, in which declarations are also submitted quarterly and for two types of taxes - personal income tax and VAT.

However, the individual entrepreneur’s obligations on UTII to the state are not limited to paying a single tax. If he has no employees, he must also make social contributions for himself. And when there are employees, you will have to pay taxes and insurance premiums for them too.

For each of these payments, a different BCC is used.

Video: UTII and its features

Calculations of individual entrepreneurs with the Pension Fund and the Compulsory Medical Insurance Fund

Currently, entrepreneurs transfer payments for compulsory health insurance and compulsory medical insurance not to funds, but to the tax office. The main feature when calculating pension and health insurance for individual entrepreneurs on UTII is that in addition to contributions for employees, individual entrepreneurs also pay mandatory payments for themselves.

The amounts of payments for yourself are determined as follows:

• with an income of up to 300,000 rubles. they are fixed, corresponding to a specific amount that must be paid for the year (in 2017 it depended on the minimum wage established at the beginning of the year, and for the period 2018–2020 the Tax Code of the Russian Federation provides specific payment values ​​for each year);
• with income over 300,000 rubles. an amount calculated as 1% of income exceeding RUB 300,000 is added to the fixed payment.

NOTE! The second part of the calculation (1% of income over 300,000 rubles) applies only to pension contributions.

Art. 346.32 Tax Code allows:

• reduce the amount of UTII payable for the tax period by the amount of insurance premiums paid for oneself, and if an individual entrepreneur has no employees, then a reduction is possible by the full amount of contributions;
• reduce the amount of UTII payable by the amount of insurance premiums for employees if the individual entrepreneur has employees (in this situation, it is allowed to reduce the payable UTII by up to 50%);
• apply a deduction for the costs of purchasing a cash register.

To use the right to deduct insurance premiums, they must actually be paid. To do this, you will also need to indicate the correct BCC.

NOTE! The amounts of penalties and fines on insurance premiums cannot be included in the reduction of imputed tax.

Details for filling out a payment order

(general information)

Paragraph 1. When starting to fill out the payment order, you must enter the serial number and, accordingly, the date of generation of the payment order.

The payment order number is assigned chronologically, consisting of 6 digits (the number cannot be zero). The date format is “day month year”. In electronic form, the date is entered according to the format established by the bank.

Point 2. The “type of payment” is designated, the code of which is set by the bank.

Clause-3 . The status of the payer is indicated

Point-4. The amount that goes through the payment order is recorded.

The payment amount is indicated in numbers and words. In words, we write the amount from the beginning of the line and start with a capital letter, the words “rubles” and “kopecks” are indicated in full, without using the abbreviation Kopeks can be omitted if the transfer amount is an integer.

Rule! Electronically, the amount is entered according to the format established by the bank.

Point-5. We proceed to filling out the payer’s details, where the following is indicated:

√"TIN, KPP";

√name of the legal entity, full name of the individual entrepreneur, or other self-employed individual;

√bank details:

• main account, consisting of 20 digits, from which funds are planned to be transferred;
• Bank's name;
• BIC and correspondent account.

Point-6. The same details of the recipient of funds are indicated as the details of the sender (payer).

When filling out a payment order for paying taxes, the name of the recipient is indicated by “Federal Treasury Department”, then the tax administrator is indicated “in brackets” - this is the name of the Federal Tax Service.

Point-7. Additional information in the payment order (code and cipher)

These codes are indicated under the bank details of the recipient of the funds:

Cancellation of “imputation”: latest news for individual entrepreneurs

2020 is the last year when you can save on taxes using imputation. From 2021, it will cease to exist throughout Russia (Part 8 of Article 5 of Law No. 97-FZ of June 29, 2012). The Ministry of Finance confirmed that it does not intend to extend the special regime (letter dated 10/08/2019 No. 03-11-11/77205). Data on labeled goods and from online cash registers indicate that imputation is often used to evade taxes (letter from the Federal Tax Service dated October 2, 2019 MMV-17-3/245).

Retail sellers of medicines, shoes, fur clothing and products made from natural fur with mandatory labeling are not entitled to pay UTII starting from 2021 (clause 58 of article 2, clause 3 of article 3 of Law dated September 29, 2019 No. 325-FZ).

But which BCCs should those who continue to use UTII pay imputed tax on in 2021?

Where to transfer UTII

UTII (including penalties and fines) are transferred according to the details of the tax office in which the organization or individual entrepreneur is registered as a UTII payer (clause 1 of Article 346.32 of the Tax Code of the Russian Federation). In general, such a tax inspection is the inspection at the place where an organization or individual entrepreneur conducts business activities transferred to UTII. And for some types of activities (for example, the provision of motor transport services for the transportation of passengers and goods or placement of advertising using the external and internal surfaces of vehicles) - the tax inspectorate at the location of the organization or the place of residence of the individual entrepreneur (clause 2 of Article 346.28 of the Tax Code of the Russian Federation). Your tax office for transferring UTII will be indicated in the notification that is issued to the UTII payer after registering it (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

Calculations of individual entrepreneurs for social insurance

Individual entrepreneurs have no obligation to pay social insurance for themselves. But for hired workers, social insurance contributions are paid to them in the standard manner. The recipient of insurance contributions from VNiM is the Federal Tax Service.

Since the individual entrepreneur himself is not an insured person, he loses the right to receive FSS benefits, for example, in the case of maternity. The insurance period for calculating insurance payments in the future also disappears.

However, an individual entrepreneur can enter into a voluntary insurance agreement with the Social Insurance Fund.

NOTE! Voluntary payments for social insurance are made to the Social Insurance Fund itself, and not to the Federal Tax Service, in contrast to mandatory insurance contributions.

When making such transfers to social insurance, you also need to enter the correct BCC on your payment slips.

Where to pay UTII

The Federal Tax Service is the body that is responsible for tax control. The service has divisions in populated areas. The choice of branch for payment is carried out on a territorial basis using UTII KBK. A general rule has been established: tax is paid at the place of activity.

Exceptions to the rule:

• cargo transportation;
• transportation of passengers;
• advertising placed on vehicles;
• delivery trade;
• payment of insurance premiums for employees.

Both categories are paid at the place of registration of the individual entrepreneur. Other types of activities, from household and veterinary services to the lease of a retail outlet, are subject to the main norm.

Where to pay UTII

Payment of taxes to the budget according to imputation, as well as payment of fines, interest and penalties, should be made according to the details of the tax office where the entrepreneur or organization is listed as a UTII payer. However, this condition does not apply to certain types of activities:

• transportation of passengers or cargo;
• placement of advertising materials on transport;
• trade that is carried out through delivery or distribution.

Who pays the tax

The UTII taxation system is a preferential tax payment regime provided for by law for certain categories of taxpayers subject to certain conditions and requirements. This system, also called “imputation,” allows you to pay only one instead of a whole series of taxes. Accordingly, not only costs are reduced, but also reporting. “Imputement” replaces four taxes:

• Personal income tax (but only for individual entrepreneurs);
• VAT;
• property tax;
• income tax.

There are restrictions on exemption from fees, they are specified in Art. 346.26 Tax Code of the Russian Federation.

To switch to this mode, you need to register for special registration. In addition, it is necessary that the type of activity of the subject be included in the list from Art. 346.26 of the Tax Code of the Russian Federation, the number of staff did not exceed 100 people and the requirements for the participation of other organizations in them were met.

KBK 2021 - Unified tax on imputed income (UTII), transcript

The cloud service Kontur.Accounting helps generate payment orders with current BCCs for paying taxes.

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The KBK in 2021 is no different from the code that was in force in 2020. It depends on the type of payment that needs to be made - tax, fine, interest or penalties. For example, to pay UTII, you need to enter the following 20-digit code in the appropriate section (field 104) of the payment slip: 182 1 0500 110. In order to pay a fine or penalty, you need to make changes to this code by changing 4 digits. Thus, the final version of the CBC:

• for tax - 182 1 0500 110;
• for penalties - 182 1 0500 110;
• for interest - 182 1 0500 110;
• for fines - 182 1 0500 110.

BCCs differ for different types of payments (tax, penalties, interest or fine) - only in digits from the 14th to the 17th.

Organizations and individual entrepreneurs transfer money to the same cash registers. Payment orders are distinguished by field 101 “payer status” - individual entrepreneurs put the code “09” in it, and legal entities - “01”.

The program will calculate the tax, create a payment invoice and remind you of the deadlines

There is a basic list of activities that an entrepreneur must engage in in order to legally obtain permission to pay “imputed money”:

• retail trade;
• catering services;
• domestic services;
• veterinary activities;
• preparation and placement of advertising.

This list also includes motor transport services, transportation of passengers and cargo, but with some restrictions. This year, this list is determined not only by the Tax Code of the Russian Federation. Now local authorities can approve a similar list. Or they could ban this tax altogether and replace it with other fees. In several municipalities of the Perm Territory, for example, this has already been done.

At one time, this tax successfully and, most importantly, effectively replaced several fiscal fees:

• individual entrepreneurs got rid of the need to pay personal income tax;
• legal entities - income tax;
• All VAT items were eliminated, except for those involved in imports.

Entrepreneurs whose activities corresponded to the above list and whose number of staff at the enterprise did not exceed 100 people were given the opportunity to switch to a similar scheme for paying a single tax.

Single tax on imputed income for individual entrepreneurs and legal entities - 182 1 0500 110. Penalties - 182 1 0500 110. Interest - 182 1 0500 110. Fines -182 1 0500 11. Specify information. information regarding the payment of a single tax on imputed income can be found on the appropriate website of the tax authorities. They are available on the Internet and at State Services stands.

• Pension contributions. Decoding codes for the budget classification of pension contributions for 2021.
• Contributions to compulsory social insurance. Decoding codes for the budget classification of contributions to compulsory social insurance for 2021.
• Contributions for compulsory health insurance. Decoding codes for the budget classification of contributions for compulsory health insurance for 2021.
• Personal income tax (NDFL). Deciphering the budget classification codes for personal income taxes (NDFL) 2021.
• Value added tax (VAT). Decoding the budget classification codes for value added tax (VAT) 2021.
• Income tax. Decoding the 2021 income tax budget classification codes.
• Excise taxes. Decoding the codes for the budget classification of excise taxes for 2021.
• Organizational property tax. Decoding the codes of the budget classification of property tax for organizations 2021.
• Land tax. Deciphering the codes for the budget classification of land tax for 2021.
• Transport tax. Deciphering the transport tax budget classification codes for 2021.
• Single tax with simplification. Decoding the codes of the budget classification of the single tax during simplification for 2021.
• Unified Agricultural Tax (USAT). Decoding the codes of the budget classification of the Unified Agricultural Tax (USAT) 2021.
• Mineral extraction tax (MET). Deciphering the budget classification codes for mineral extraction taxes (MET) 2021.
• Fee for the use of aquatic biological resources. Decoding the budget classification codes of the fee for the use of aquatic biological resources for 2021.
• Fee for the use of fauna objects. Deciphering the codes of the budget fee for the use of wildlife objects in 2021.
• Water tax. Decoding the codes of the budget classification of water tax for 2021.
• Payments for the use of subsoil. Decoding codes for the budget classification of payments for the use of subsoil for 2021.
• Payments for the use of natural resources. Decoding codes for the budget classification of payments for the use of natural resources for 2021.
• Gambling tax. Deciphering the budget classification codes for the gambling tax for 2021.
• Government duty. Decoding the codes of the budget classification of state duty for 2021.
• Income from the provision of paid services and compensation for state costs. Decoding codes for the budget classification of income from the provision of paid services and compensation for state expenses in 2021.
• Fines, sanctions, payments for damages. Decoding codes for the budget classification of fines, sanctions, payments for damages in 2021.
• Trade fee. Decoding the codes of the budget classification of trade tax for 2021.
• News. All news on changes in (KBK) budget classification codes for past and current years.

Table of values

BCC for payment of UTII in 2021 are established by Order of the Ministry of Finance No. 132n. It must be filled out when making payments to the budget. The value is the same for all categories of payers: commercial and non-commercial legal entities and individual entrepreneurs. However, when assigning a payment, the code changes: the KBK “UTII Penalty 2020” for legal entities is set differently than when making the main tax payment (the value also does not depend on the legal form of the entity, that is, the same indicator is set for individual entrepreneurs).

Table. KBK UTII 2021 for LLC, JSC, individual entrepreneur and other legal forms of taxpayer.

BCC 2021: Unified tax on imputed income for certain types of activities

BCC for 2021 was approved by order of the Ministry of Finance of Russia dated 06/08/2020 No. 99n. These codes must be indicated in payment orders when paying tax fines in 2021.

The Ministry of Finance of Russia approved new budget classification codes for payment orders for insurance contributions by order No. 99n dated 06/08/2020.

Individual entrepreneurs pay the BCC on their own. If an individual entrepreneur simultaneously works as an employee, he still must pay contributions for himself - as an individual entrepreneur.

Entrepreneurs are required to pay mandatory contributions to their own pension and health insurance until they are “listed” as individual entrepreneurs and have a Unified State Register of Entrepreneurs (USRIP) entry about them. The age of the entrepreneur and occupation does not matter. And most importantly, contributions must be paid even if the individual entrepreneur does not receive any income.

Payment due in 2021

The rules haven't changed. There have been no changes to the timing. There are 4 quarters provided. At the end of each quarter, the merchant is obliged to pay UTII.

The following dates were in effect:

The last day of payment did not fall on a working day. Entrepreneurs paid according to the standard scheme, without transfer to working days. Pay attention to the time of filing the declaration. The deadline differs from the direct payment of the tax - until the 20th of the corresponding month. In other words, the act is submitted earlier than the payment of the obligation.

Which KBK for UTII are valid in 2021

Budget classification codes are approved by the Ministry of Finance. KBK is an important detail of a payment order or receipt. If you enter it incorrectly or enter an outdated code, the payment will receive the status of unknown. In this case, you will have to submit an application to the Federal Tax Service to clarify the payment, and until the issue is resolved, the taxpayer will have an arrears.

KBK UTII 2021 for individual entrepreneurs and legal entities was adopted by Order of the Ministry of Finance dated September 17, 2019 N 149n. You can find this document on the Internet, but for your convenience we have compiled this short table.

What are the BCCs in 2021: a single table (subject to changes)

Other BCCs for basic taxes/contributions in 2021 remain the same.

Below are tables with the BCC for 2021 for basic taxes and insurance premiums.

When to report and pay UTII tax in 2021

But knowing the correct KBK codes for UTII in 2021 for individual entrepreneurs and organizations is only half the battle. It is necessary to correctly fill out and submit a quarterly declaration on time, which will indicate the amount of tax to be paid. And of course, manage to make payments to the budget on time.

We advise our users to use the online service when preparing their declaration. With its help, you will prepare reports quickly and without errors.

The deadlines for submitting reports and paying tax for imputation are established by 346.32 of the Tax Code of the Russian Federation:

• the UTII declaration is submitted no later than the 20th day of the month following the reporting quarter;
• The tax must be transferred no later than the 25th day of the month following the reporting quarter.

In this case, the rule applies - if the deadline for submitting reports or paying taxes falls on a weekend, then it is postponed to the next working day (Article 6.1 of the Tax Code of the Russian Federation).
Therefore, in 2021, the deadlines for reporting and UTII tax will look like this. Deadlines for submitting declarations and deadlines for paying EIT in 2021

KBK for payment of UTII in 2021 for individual entrepreneurs

1. I work for UTII, but there is no income in the 2nd quarter of 2021. Do I have to pay tax if I have no income?

Answer: Your tax regime (UTII) does not depend on the amount of income received and does not exempt you from submitting a tax return and paying tax.

2. If for some reason I fail to pay the tax on time, will there be any penalties in this case?

Answer: Yes, in case of late payment of tax, you may be issued a fine in the amount of 20% of the tax amount (in case of intentional non-payment of tax, 40% of the tax amount) and a penalty for each calendar day of delay in fulfilling the obligation to pay tax is determined as a percentage of the unpaid tax amount .

1. If we pay a mandatory contribution to pension insurance “for ourselves,” then we use the KBC: 18210202140061110160
2. If we pay a mandatory contribution to health insurance “for ourselves,” then we use the KBC: 18210202103081013160
3. If we pay 1% of an amount exceeding 300,000 rubles of annual income, then we use KBK: 18210202140061110160 . Please note that it coincides with the KBK for individual entrepreneurs’ contributions to pension insurance.

KBK for payment of penalties on UTII for individual entrepreneurs and legal entities

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Sources

• https://www.malyi-biznes.ru/sistemy/envd/kbk-envd-dlya-ip/
• https://nalog-nalog.ru/uplata_nalogov/rekvizity_dlya_uplaty_nalogov_vznosov/kbk_dlya_uplaty_envd_godah_dlya_ip/
• https://buhguru.com/envd/kbk-envd-2020.html
• https://NalogObzor.info/publ/kbk-envd-dla-ip-peni-i-strafy-na-2018-i-2019-god
• https://ppt.ru/art/kbk/envd
• https://www.regberry.ru/malyy-biznes/kbk-envd-dlya-ip-ooo
• https://assistentus.ru/kbk/envd/