What is the OKTMO code in the details: decoding and application

Updated January 20, 2021
Hello, dear readers of the KtoNaNovenkogo.ru blog. When we look at the details of any organization, with great amazement we see the mysterious TIN, OKTMO, OGRN (what is this?) and so on.

It is difficult for the uninitiated man in the street to even guess what each of these concepts means. Therefore, let’s continue to “enlighten ourselves.”

Today we will look at what the OKTMO code is, how the term stands for, what it is intended for, and how you can find out this code.

OKTMO - what is it

The territory of the Russian Federation is huge, its area is about 17 million square kilometers.

The lands where people live (and they live not only in cities, but also in the tundra, and in the desert, and in the mountains) are divided into municipal entities (MU), i.e. into separate territories, in each of which local self-government is exercised (by the population or elected bodies).

As of January 1, 2018, the number of municipalities (MO) in the Russian Federation was 21,945 units.

The structure of the RF Ministry of Defense is as follows:

1. municipal areas;
2. urban districts: urban districts without internal divisions,
3. urban districts with intracity division;

Obviously, it is impossible to maintain any accounting (territorial, tax, etc.) without assigning each of the municipalities its own unique code .

The list of such codes is recorded in the All-Russian Classifier of Municipal Territories , i.e. - in OKTMO.

This classifier should be distinguished from another, called OKATO (All-Russian classifier of administrative-territorial division). In the latter, the territories of the Russian Federation are grouped according to the administrative principle, while in OKTMO - according to the municipal principle .

Since 2014, the tax reporting of legal entities and individual entrepreneurs (individual entrepreneurs) has indicated the OKTMO code (instead of the OKATO code).

It is worth considering that codes periodically undergo changes due to changes in municipal affiliation. For example, a settlement can change its status from rural to urban.

For reference: this can happen with the consent of the population of a given settlement. The possibility of transforming municipalities is stated in Federal Law No. 131-FZ as amended on December 27, 2018 in Article 13.

Where is the new code used?

OKATO and OKTMO classifiers are used to simplify and speed up the procedure for processing statistical data on individual municipalities in large quantities.
In addition, the mentioned codes are widely used in the process of economic calculations and in a number of other areas of activity. The transition to OKTMO assumes that taxpayers will use this particular classifier when filling out documentation for paying fines, penalties and taxes. First of all, we are talking about the following list of reports:

• receipts No. PD and No. PD-4sb (payment of fines and penalties);
• certificate 2-NDFL;
• declaration 3-NDFL;
• forms 4-NDFL;
• agricultural tax return;
• land tax declaration;
• corporate income tax return;
• VAT declaration;
• UTII declaration;
• excise tax declaration for excisable products, etc.

If you are interested in a complete list of documentation, it can be found on the Federal Tax Service website. It should be borne in mind that there is still a number of documentation that does not yet have an updated form. In such documents, OKTMO must be indicated in the field intended for entering OKATO.

You can get detailed information about this classifier from this video:

Decoding the OKTMO code

The code is formed from 2 sections:

1. Municipal entities.
2. Settlements within the Moscow Region.

The codes of the first section consist of 8 positions, the codes of the second - of 11 positions:

Let's look at what is encrypted in each of them:

1. positions “1 – 2” - coding of the subject of the Russian Federation;
2. positions “3 – 5” - code of the municipal district or district;
3. positions “6 – 8” or “6 – 11” - locality code.

Therefore, knowing the OKTMO code , you can establish: the region, region, district or city, settlement where the legal entity or individual entrepreneur is registered.

How does OKTMO differ from OKATO?

When OKATO was canceled and OKTMO was introduced, accountants had a question - OKATO and OKTMO are the same thing or not. So, OKTMO and OKATO are different codes, but in essence they are one and the same. The main difference between the OKATO and OKTMO classifiers lies in the principle of classification of administrative-territorial objects.

The OKATO code is determined taking into account the subject of the Russian Federation, and the OKTMO code is determined based on the administrative-territorial structure of a particular municipality. Next, you will find out what OKTMO is in the details and where to get it to indicate in documents.

Differences between OKTMO and OKATO

How and where to find out the OKTMO code

You can obtain an official document containing the OKTMO code from the Federal Tax Service Inspectorate ( IFTS ).

Newly formed legal entities and individual entrepreneurs, after registering with the tax office, receive an information letter from the regional division of Rosstat (Russian Statistics), which indicates all the codes assigned to this organization or individual entrepreneur.

On the official website of the Tax Service (FTS) there is a section where you can find out the OKTMO code by the OKATO code you know or the name of the municipality:

When entering the name of a municipality, after typing the first letters, wait until a drop-down list appears from which you can select the desired option (otherwise the search will not work),

In addition, you can find out the code yourself, if you have a computer and Internet access at hand (see below for more information).

How to recognize him

Finding out the number to fill out the corresponding lines in the document details is not particularly difficult. Experts recommend using the information posted on the official websites of the Federal Tax Service, KARF and other similar government agencies:

• If you look for the code on the Federal Tax Service website, on the main page of the Internet resource you should indicate your region, find a special menu at the bottom of the page called “Taxation in the Russian Federation” and find the item “Provision of tax and accounting reporting” in it. This section contains all the relevant information.
• There is a summary table on the official website of the Ministry of Finance. There it can be found in the subsection “Unified information and analytical system for collecting and compiling reports of the Ministry of Finance of the Russian Federation” of the section “Information systems of the Ministry of Finance of Russia”.

In addition, the code is easy to find out by calling your tax inspector. To obtain information, you will need to tell the specialist the location of the organization and TIN

.

How to find out OKTMO by TIN

If you know the TIN of a legal entity or individual entrepreneur, then the OKTMO code can be found on the official website of Rosstat. What should be done:

1. go to the official website of Rosstat: https://websbor.gks.ru/online/#!/gs/statistic-codes;
2. enter the TIN in the request field (what is it?) and click on the option “Get».

   
   *click on the picture to open it full size in a new window

   After a couple of seconds, all registration codes of the desired object will be displayed on the screen, including the OKTMO code.
   The screenshot above shows an example of a search using Sberbank TIN .

What is it needed for

Government agencies

The code is necessary to ensure that the procedure for processing an array of information on business activities in a given region is as quickly and simplified as possible. Rosstat constantly processes a lot of data, and the OKTMO code helps systematize information received from individual entrepreneurs and legal entities.

Any business activity is “tied” to one territory or another; using the OKTMO code, the State Statistics Service can easily determine which one. By studying the structure of the code, you can consistently determine the territorial affiliation of the subject of taxation:

The code contains the information:

• the first two characters are a subject of the Russian Federation;
• the next 3 characters are a city or an association equivalent to it according to classification;
• the remaining positions are the locality of the organization or individual entrepreneur.

You might be interested in:

How to find out OKPO by TIN for organizations and individual entrepreneurs

Attention! In 11-digit OKTMO, the first 8 digits similarly characterize a large municipal entity, and the 9th – 11th positions characterize a settlement within it.

For business entities

An individual entrepreneur or the management of an organization needs to know their OKTMO, because it must be regularly entered in a special field on many important documents, namely:

• tax reporting in the simplified tax system and UTII modes (declaration under the simplified tax system and UTII);
• value added tax declaration;
• income declarations for individuals;
• land tax documents;
• transport tax declaration;
• mining reporting;
• documents on taxes on gambling business;
• excise tax reports.

In addition to reporting forms, the code must be affixed to payment orders for all tax deductions, including penalties and fines.

Attention! A list of all documentation where OKTMO indication is required is contained on the official website of the Federal Tax Service of the Russian Federation.

How to find out OKTMO by address

If only the legal address (official registration address) of an organization or individual entrepreneur is known, then this is enough to find out the OKTMO code on the official website of Rosstat. Brief algorithm of actions:

1. go to the official website of Rosstat: https://www.gks.ru ;
2. in the menu on the main page, hover over the “Information for respondents” section;
3. in the pop-up menu, select the “All-Russian classifiers” subsection and click on it;

   
   *click on the picture to open it full size in a new window

4. a page will appear on which you need to select the classifier OK class=”aligncenter” width=”1171″ height=”464″[/img] *when you click on the picture it will open full size in a new window
5. a page will be displayed containing links to 8 volumes of federal districts. Select the desired volume and click on it:

   
   *click on the picture to open it full size in a new window

6. the contents of the selected volume will be downloaded to your computer. Select the desired locality; the OKTMO code will be indicated opposite it. For example, volume 1 is loaded, Lipetsk region is selected. The information looks like this:

   
   *click on the picture to open it full size in a new window

The required organization code at the address was found.

Not everything that seems complicated turns out to be so.
Read our blog and see for yourself! Good luck to you! See you soon on the blog pages KtoNaNovenkogo.ru

Is there a difference between OKTMO and OKATO

How does OKATO differ from OKTMO? Is there a fundamental difference? Both of these details at one time have signs of mandatory use in many financial documents. However, OKATO indicated only a general territorial entity. OKTMO gives a more accurate idea of ​​the location of the taxpayer.

The code information determines the municipality where the economic entity is located. As a result, processing of incoming information occurs faster and more efficiently. The previous code was unable to provide this information.

What else is the difference between OKATO and OKTMO? Despite the fact that OKTMO is a shorter code, it is more informative. In addition, OKATO did not allow checking for correct spelling. OKTMO is easy to check by the presence of checksums.

OKTMO, OKATO - what does this mean in payments? When transferring taxes by economic entities, such codings indicate the territorial (municipal) entity, which determines the place of payment.

Currently, the classifier for municipalities has completely replaced the previous code. In all financial, statistical and other documents, only OKTMO is now used. Thanks to it, the processing speed of information databases has increased significantly.