Details of treasury accounts are changing: how to fill out payment orders

From January 1, 2021, the details for paying taxes will change.

The main change concerns individual entrepreneurs, notaries, lawyers and heads of peasant farms. From October 1, 2021, payer status codes “09”, “10”, “11” and “12” will no longer be valid. Instead, the taxpayers listed above will indicate code “13,” which corresponds to individual taxpayers.

Also, some of the codes will be deleted or edited. New codes will be added:

• “29” - for politicians who transfer money to the budget from special election accounts and special referendum fund accounts (except for payments administered by the tax office);
• “30” - for foreign persons who are not registered with the Russian tax authorities, when paying payments administered by customs authorities.

From October 1, the list of payment basis codes will decrease. Codes will disappear:

• “TR” - repayment of debt at the request of the tax authorities;
• “AP” - repayment of debt according to the inspection report;
• “PR” - debt repayment based on a decision to suspend collection;
• "AR" - repayment of debt under a writ of execution.

Instead, you will need to indicate the code “ZD” - repayment of debt for expired periods, including voluntary. Previously, this code was used exclusively for voluntary debt closure.

Also, from October 1, the code “BF” will be removed - the current payment of an individual paid from his own account.

This field indicates the document number that is the basis for the payment. Its completion depends on how field 106 is filled in.

The new code for the basis of payment in the four invalid cases is “ZD”. But despite this, the deleted codes will appear as part of the document number - the first two characters. Fill out the field in the following order:

• “TR0000000000000”—number of the tax office’s request for payment of taxes, fees, and contributions;
• “AP0000000000000” - number of the decision to prosecute for committing a tax offense or to refuse to prosecute;
• “PR0000000000000” - number of the decision to suspend collection;
• “AR0000000000000” – number of the executive document.

For example, “TR0000000000237” - tax payment requirement No. 237.

Filling out a payment order for taxes from January 1, 2021

The Federal Tax Service warned that the recipient's bank account number, which is an integral part of the treasury account, is a mandatory detail. Previously, taxpayers did not fill out field “15”.

Before providing a sample payment order for taxes for 2021, we remind you that the document also indicates:

• details of the payer (TIN, KPP, if necessary - address of an individual, current account number, BIC and correspondent account of the taxpayer's bank);
• details of the recipient (TIN, KPP, in the name - territorial FK and in brackets the Federal Tax Service, administering this budget payment).

According to the order of the Ministry of Finance of Russia dated September 14, 2020 No. 199n, new rules for indicating information in payment orders will come into force in 2021. In particular, for foreign organizations or individuals that are not registered with the Federal Tax Service, it is allowed to indicate “0” instead of the Taxpayer Identification Number.

Other details

When paying tax in a payment order, you must also fill in other fields of the document. The rules provide for mandatory affixing:

• order number, date, amount;
• type of payment (put “01”), priority (for taxes usually “5”);
• UIN (if available);
• budget codes that allow you to identify the payment - KBK (code for a specific tax, consisting of 20 digits, for 2021 approved by Order of the Ministry of Finance dated 06/08/2020 No. 99n) and OKTMO (8 or 11 digits, to determine the payment by territorial affiliation);
• the basis for the payment and the period for which the amount is paid.

The procedure for filling out the listed details in the payment order for taxes in 2021 remains the same.

Let's fill out the tax payment order according to the new rules.

Sample payment order for 2021

From January 1, 2021, the details for paying taxes will change.

From 2021 there are some changes to the BCC. In particular:

• approved by the KBK for a 15% personal income tax calculated on income exceeding 5 million rubles - 182 1 0100 110;
• KBK was introduced for payment of land tax in relation to plots located within the boundaries of municipal districts, it is necessary to transfer to KBK 182 1 0600 110;
• BCC appeared to pay the tax levied in connection with the use of PSN, credited to the budgets of municipal districts - 182 1 0500 110;
• The BCC was introduced for the payment of mineral extraction tax on the extraction of other minerals, in respect of which a rental coefficient other than 1 is established for taxation, - 182 1 07 01080 01 1000 110.

BCCs for basic taxes/contributions remained unchanged.

Below you will find tables with the BCC for 2021 for basic taxes and insurance premiums.

KBK for paying taxes for organizations and individual entrepreneurs on OSN

How to fill out a payment order for taxes and contributions in 2021

• Rules for filling out payment orders
• Changes in KBK
• Filling in the details of the Federal Treasury bank according to the BIC classifier
• Payments to the budget to treasury accounts from 01/01/2021
• Change in payer status and payment grounds when transferring to the budget from 10/01/2021
• Other payments to government contractors

What changes in a payment order for tax transfer?

Taxpayers will have to correct several details at once. Changes to a tax payment order mainly apply to the recipient's account:

• in the name of the recipient's bank, the name of the corresponding treasury account is added through the “//” sign (field “13” of the order);
• a different BIC will be indicated (field “14”);
• a new detail is added - the recipient’s bank account number (field “15”);
• In field “17” the treasury account number is entered.

The Federal Tax Service recorded all information on changes in details in the context of territorial Federal Tax Codes in a single table (Appendix to the Federal Tax Service letter dated 10/08/2020 No. KCh-4-08/ [email protected] ).

From January 1, 2021, the details of treasury accounts for paying taxes will change

If now we indicate the BIC of the corresponding branch of the Bank of Russia, then from 2021 it is necessary to indicate the BIC not of the branch of the Central Bank, but of the BIC of the territorial body of the Federal Treasury.

Each regional department of the Federal Treasury in a constituent entity of the Russian Federation now has its own bank identification code.

When issuing a payment order, we currently do not fill in the account number of the recipient bank

(field 15), we only indicate
the recipient's account number
(field 17).

From 2021 we will have to fill in the recipient bank number

(field 15) and indicate the new
recipient account number
(field 17).

Under the account number of the receiving bank

now refers to the number of the bank account that is part of the single treasury account.

• The single treasury account is an account of the Federal Treasury, where funds from the federal budget are accumulated and operations on the execution of the federal budget are reflected.

When generating a payment for taxes, fees, insurance premiums under the name of the recipient

means the administrator of the corresponding budget revenues - this is the name of the tax office where the taxpayer is registered for tax purposes.

At the same time, we now indicate our tax office in brackets after the name of the corresponding regional department of the Federal Treasury, for example: UFK for the Voronezh region (IFTS of Russia No. 1 for the Voronezh region).

Under the recipient's account number

when making tax transfers, the number of a separate treasury account is now implied (in the case of paying taxes, these are revenues that are sources of income for the budgets of the budget system of the Russian Federation).

This means that from 01/01/2021, the recipient's account number in field 17 will be different from the number that we indicate now.

Thus, from 2021, payment orders will need to indicate two accounts, as well as new BICs.

How the details of treasury accounts have changed

On January 1, 2021, Federal Law No. 479-FZ “On amendments to the Budget Code of the Russian Federation in terms of treasury services and the treasury payment system” came into force. Let's briefly talk about the essence of the main innovation.

All budget revenues are now served by the treasury, or more precisely, by the territorial bodies of the federal treasury (TOFK). Budget money is accounted for in treasury accounts, and the treasury, as an operator, distributes these funds. Government agencies, including tax and insurance funds, receive money into treasury accounts. Therefore, the concept of “cash service” has been replaced by “treasury service”.

The new order was introduced to implement the principle of cash unity. Money is credited to a single budget account and distributed from it. This should speed up the flow of money into the budget and simplify its distribution.

Therefore, starting from 2021, the details of treasury accounts of the federal treasury and the details of accounts included in the single treasury account (TSA) have changed.

A treasury account differs from a bank account in the structure of the account. Also, the treasury account always starts from 0. The table of correspondence between bank accounts and new treasury accounts can be viewed on the website of the Russian Treasury. This table will be useful to you when filling out payment orders.

According to Order of the Treasury of Russia dated May 13, 2020 No. 20n, all budgetary organizations must open accounts with TOFK from 2021. Accordingly, accounts opened in divisions of the Central Bank of the Russian Federation or in credit institutions will be closed. We'll talk about the closing date of old accounts a little later. If you immediately want to know about the
closing , see the penultimate section of the article.

New details in payments for taxes and contributions. Table from the Federal Tax Service

This tax is the main “filler” of the Russian treasury, so entrepreneurs should be especially careful when paying it. It is paid from the sale of goods and/or services, as well as from imported goods sold in Russia. It must also be paid when transferring goods for one’s own needs, if this is not reflected in the tax return. It is also relevant when importing goods.

There were very serious changes to the payment of value added tax a couple of years ago, so for 2021, legislators touched on this tax only in passing to give entrepreneurs the opportunity to adapt.

VAT is a tax that requires quarterly declaration and payment. It is calculated based on the results of each quarter: the difference in the tax base and deductions is multiplied by the tax rate. Thus, the budget receives these tax payments four times a year.

IMPORTANT INFORMATION! If legal deductions exceed the revenue portion of the VAT, then the budget will compensate for the missing share: the amount will be counted toward future payments or to pay off any arrears. In the absence of arrears, the law allows the amount of compensation to be transferred to the bank account of the entrepreneur.

The tax base is considered to be the main characteristic of the goods or services being sold - their value on the day of shipment of the goods or transfer of the service or the day of their payment (the date of the event that occurred earlier).

There are some nuances regarding VAT tax rates:

• same rate – same base;
• if transactions are subject to VAT at different rates, then their base is also calculated separately;
• the cost is always calculated in national currency, revenue from imports is converted into rubles at the current exchange rate.

1. From January 1, preferential rates for the sale of goods and services provided for by the Tax Code come into effect. For some products it is recognized as zero.
2. The conditions for confirming the right to a preferential VAT tariff have been simplified.
3. Double taxation exceptions for those using the simplified taxation system and unified agricultural tax when issuing invoices.
4. Elimination of paper media: starting from this year, VAT returns can only be submitted electronically.
5. New budget classification codes for VAT transactions.

NOTE! Tax rates and the method of calculating VAT have not changed.

Transition period

The new details of budget recipients will begin to be used from 01/01/2021. The Federal Tax Service in letter No. KCH-4-8/ [email protected] stated that until 05/01/2021 there will be a transition period, during which the simultaneous use of both old and and new accounts. Therefore, when paying taxes, you can fill out a payment order using the same details, but only until April 30, 2021. However, it is possible that banks will begin to require the use of the new procedure as early as January 1, 2021.

Thus, in 2021, taxpayers will have to change the details of recipients of budget payments in the programs used to fill out payment slips. The Treasury will begin implementing other accounts immediately after the new year. Transfer of taxes according to previous data is allowed during the transition period, that is, until 04/30/2021.

Rules for filling out payment orders from 2021 in 1C

1. Payment orders previously did not include detail No. 15, but now it is required. And the account number of the recipient’s bank is entered there (number of the bank account included in the single treasury account (STA))
2. The bank's BIC has changed (Property No. 14)
3. Name of the recipient's bank (Property No. 13)
4. Recipient's account number (indicate the treasury account number in detail No. 17)

If you do not understand how the details have changed, you need help in processing payment orders, or have any other questions about accounting and/or tax accounting, get a free consultation from our specialists by calling the phone number listed on the website or leave a request for a call back here.

I note that new details will be introduced on January 1, 2021, but they will be valid simultaneously with the old details until May 1, 2021.

Starting from May 1, 2021, when filling out payment orders for paying taxes and contributions, it will be necessary to use only the new details of the Federal Treasury.

As a general rule, VAT calculated for the quarter must be paid to the budget monthly in three equal installments for three months following the reporting quarter (Article 163, paragraph 1 of Article 174 of the Tax Code of the Russian Federation).

In one payment, VAT is transferred only (Article 163, paragraph 5 of Article 173, paragraph 4 of Article 174 of the Tax Code of the Russian Federation):

• VAT defaulters and persons who are exempt from paying tax;
• tax agents for transactions with non-residents when purchasing works or services from them.

VAT calculated based on the results of the 2021 quarter must be paid monthly in three equal installments. Each third of the calculated tax must be transferred to the budget no later than the 25th day of each of the three months following the expired quarter (Article 163, paragraph 1 of Article 174 of the Tax Code of the Russian Federation). If the 25th day of the month falls on a weekend or non-working holiday, the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Example:

For the first quarter of 2021, the amount of tax calculated for payment to the budget is 150,000 rubles. You need to pay VAT to the budget as follows: no later than April 27 - 50,000 rubles. (postponed to 05/06/2020 due to coronavirus); no later than May 25 – 50,000 rubles; no later than June 25 – 50,000 rubles.

Also see:

• VAT payment deadlines in 2021: table
• VAT rates in 2021
• How to check VAT returns in 2021

The document in which VAT is calculated is the declaration. It is compiled (if we are not talking about taxes arising on imports from EAEU member states) quarterly, covering data for a period equal to the quarter just ended.

Since VAT is a tax that is subject to deductions, a situation may arise where the amount of deductions exceeds the tax on transactions requiring tax to be paid. This situation is quite common for exporters. For other payers, as a result of the calculations made in the declaration, tax, as a rule, turns out to be accrued for payment.

Since VAT is one of the transfers that forms the bulk of tax revenues to the budget (its amount for the taxpayer can be quite a significant amount), a special payment procedure has been established for this tax.

It is allowed to transfer it not at once, but by dividing the accrued amount into 3 parts, paid monthly during the quarter occurring after the period in respect of which the accruals were made (clause 1 of Article 174 of the Tax Code of the Russian Federation).

The payment deadline in each month of the payment quarter expires on the same day - the 25th. But it may be shifted to a later date if it falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Taking into account these rules, the deadlines for paying VAT 2021 are presented in the table:

If it is convenient for the taxpayer to make a one-time payment, he can make such a transfer, but only in the first of the months of the quarter allotted for payment, in compliance with the deadline established for payment.

How to fill out payment orders according to the new rules

When you are ready to pay a tax or insurance premium, take a regular payment and carefully look at the 4 details (columns):

1. Requisite 13—recipient's bank. Here you must indicate the name of the bank and, through the “//” sign, the name of the federal treasury department (UFK).
2. Requisite 14 - BIC of the recipient's bank. The identification code will be new.
3. Requisite 15 - account number of the recipient's bank (single treasury account). Until 2021, this column was not filled out at all.
4. Detail 17 - recipient's account number (treasury account number). It will start from 0. Previously, they indicated a bank number that started from 40101.

To make it clearer, let's explain with an example.

Entrepreneur Andrey works in St. Petersburg and wants to pay value added tax. Andrey knows that information about the new details of treasury accounts is in the appendix to the Letter of the Federal Tax Service dated 10/08/2020. First, he opens a table with details and finds in it the Department of the Federal Inspectorate for the city of St. Petersburg.

Then Andrey begins to fill out the payment:

• In column 13, write the name of the recipient's bank and the Federal Treasury Department (UFK). This is the NORTH-WEST GUARD OF THE BANK OF RUSSIA//UFK for St. Petersburg, St. Petersburg.
• Column 14 indicates the BIC of the recipient's bank (BIC TOFK). New BIC for St. Petersburg - 014030106.
• In column 15 enter the number of the bank account that is part of the single treasury account. This is 40102810945370000005.
• Column 17 indicates the updated treasury account number. This is 03100643000000017200.

Important.

The sign “//” is placed between the name of the bank and the federal treasury department without spaces.

This is what a sample payment form looks like, filled out according to the new rules.

That's all, no big deal. The main thing is to be careful with the numbers.

From January 1, 2021, the details of the treasury account for paying taxes will change

The tax agent's payment order actually differs from the taxpayer's payment order only in the status of the payer (in field 101 the agent puts code 02) and the purpose of the payment (you need to make a note that “agency” VAT is paid).

To avoid mistakes, get a free trial access to ConsultantPlus and proceed to the Ready-made solution for preparing a VAT payment by a tax agent. You will also find a completed sample there.

Please pay attention to the correct filling of individual fields of the VAT payment form. Here are the payment details to be filled in when paying VAT in the table:

The payment order for VAT must be filled out according to the rules specified in Appendices NN 1, 2, 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n.

The form of the payment order is given in Appendix 2 to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P.

When filling out a VAT payment order, pay attention to the following fields.

In field 101 , indicate the payer status code (Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n):

• “01” - if you are a legal entity;
• “09” - if you are an individual entrepreneur.

In the payer's details , indicate (clause 4 of Appendix No. 1 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n, Appendix 1 to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P):

In field 8 - the full or abbreviated name of your organization.

If you are an entrepreneur, please indicate your full name. and in brackets the note “IP”, as well as your address. Place a “//” sign before and after the address.

In field 60 - TIN of your organization or TIN of the entrepreneur.

In field 102 - checkpoint of your organization. Individual entrepreneurs enter zero “0” in this field.

The payer's details indicate the details of the person who fills out the payment order for the transfer of tax to the budget.

The recipient's details indicate the details of the tax authority - the recipient of the VAT.

Fields 22, 104–109 are filled in with data provided by the person whose tax obligation is being fulfilled.

A payment order to pay tax for a third party is available on our website.

• Documents to fill out 3-NDFL
• Instructions for filling out the 3-NDFL tax return for 2020
• OKTMO ONLINE
• Revenue codes
• Tax deduction codes
• Document codes
• Region codes
• News
• Application for personal income tax refund
• Tax calculation
• Tax on car sales
• Reporting forms
• Documents for property deduction
• Documents for social tax deduction
• Examples of 3-NDFL 2016
• Examples 3-NDFL 2017
• Examples of 3-NDFL 2018
• Examples of 3-NDFL 2019
• Examples of 3-NDFL 2020
• Inspectorate of the Federal Tax Service of Moscow
• Inspectorate of the Federal Tax Service for the Moscow region
• Tax deductions
• Forms
• PFR branches in Moscow
• Branches of the FSS in Moscow
• Pay taxes
• OKTMO codes for Moscow
• OKTMO codes for the Moscow region
• Publications
• FSS by the number of the Moscow Federal Tax Service
• Documentation
• Arbitrage practice
• OKTMO
• Seminars

Which BCCs for legal entities should be indicated in payment orders when paying value added tax in 2021? Which CBKs should pay penalties and fines? Have new BCCs for VAT been approved? In this article you will find the KBK table for VAT for 2021.

The amount of VAT calculated by a legal entity (organization) based on the results of the quarter must be paid in 2021 evenly over the next three months. Payment deadlines are no later than the 25th of each of these months. Let’s say the amount of VAT payable to the budget for the first quarter of 2021 must be transferred in equal installments no later than April 25, May 27 and June 25, 2021. This is the general rule for paying VAT in 2021 and has not changed in any way. a few amendments to VAT in 2021 .

Please fill out payment orders for tax transfers in accordance with Bank of Russia Regulation No. 383-P dated June 19, 2012 and Appendices 1 and 2 to Order No. 107n of the Russian Ministry of Finance dated November 12, 2013.

If VAT is paid later than the established deadlines in 20189, then the Federal Tax Service may charge a penalty to the legal entity (Article 75 of the Tax Code of the Russian Federation). If non-payment (incomplete payment) of VAT is revealed as a result of the audit, the legal entity may be brought to tax or administrative liability in the form of a fine (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation). Penalties and fines will need to be paid to special cash registers for their transfer in order for them to be accepted as payment.

What are the rules for processing a payment order for VAT in 2018? A sample of this payment slip with current BCC and other details is given in this article.

The VAT amount calculated based on the results of each quarter of 2021 must be paid evenly over the next 3 months. Payment deadlines are no later than the 25th of each of these months.

If the 25th falls on a weekend or a non-working holiday, then pay VAT no later than the first working day that follows this non-working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, you must pay VAT for the first quarter of 2021 within the following deadlines:

• April 25, 2021 inclusive;
• May 25, 2021 inclusive;
• June 25, 2021 inclusive.

On January 1, 2021, of Federal Law 479-FZ of December 27, 2019 “On amendments to the Budget Code of the Russian Federation in terms of treasury services and the treasury payment system” came into force In this regard, from January 1, 2021, when issuing payment orders for the payment of taxes, fees, insurance premiums and other obligatory payments administered by the Federal Tax Service of Russia, it is necessary to indicate new account details of the Federal Tax Service .

The changes affected fields 13, 14, 15 and 17 of payment orders for the payment of taxes:

• New values ​​are indicated in fields 13 , 14 and 17
• In field 15 it is now necessary to indicate the bank account number of the recipient of the funds (the number of the bank account included in the single treasury account ( STA )). Previously , this field in payment orders for taxes was empty .

Let's consider the new details for tax payments , effective from January 1, 2021 , using the example of details for transferring funds to the tax authorities of the Chuvash Republic :

Look

How to set up sending tax payments according to the new rules in the Info-Enterprise program?

• Update Info-Enterprise to version 4.6 (134) dated January 12, 2021 . In this version, when updating the directory of banks, the details of treasury accounts of the Federal Treasury will be added to the directory in accordance with the Appendix to the letter of the Federal Tax Service of Russia dated October 8, 2020 No. KCh-4-08 / [email protected] .
• Update the bank directory: menu Directories - Update directories . the Download from the CBR website and Download from the IP website (FIAS and others) checkboxes . Information about the account details of the UFC will be added to the directory. Temporarily, until downloading on the Central Bank website is established, the directory of treasury accounts will be downloaded from the Info-Enterprise developer website.
• Go to the Directories - Recipients of budget payments and fill in the corresponding directory fields with new values.

If you do not have the opportunity to update the program, add a new entry to the bank directory (Directories - Advanced - Banks) manually, filling in the BIC, name, corr. check.

How can I find out new details for transferring taxes and contributions to the budget of other constituent entities of Russia ? They were published in the letter of the Federal Tax Service of Russia dated October 8, 2020 No. KCh-4-8/ [email protected] .

Attention! If you have already transferred taxes to the budget using the old details , no need to worry! For 4 months, from January 1 to April 30, 2021, there is a transition period during which it is permissible to issue payment orders according to both new and old rules.
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