Download a sample payment order form and a directory of OKTMO codes
Sample payment order form approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”
This form of payment order form is filled out automatically by the BukhSoft program, taking into account the requirements for encoding payment purposes!
A new version All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 (in eight volumes):
Changes in 2018 Changes in 2017
Details for Moscow:
Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District;
BIC of the payee's Bank: 044525000;
Payee's account: 40101810045250010041
Details for the Moscow region:
Payee's bank: Main Directorate of the Bank of Russia for the Central Federal District
BIC of the recipient's bank: 044525000;
Payee's account: 40101810845250010102
Changes in 2015
Field 110
From January 1, the “110” detail, which indicated the payment type indicator “PE” - payment of a penalty, was excluded from tax bills; “PC” - payment of interest; “0” — payment of taxes, advance payments for taxes.
The indicator is considered optional due to the fact that it duplicates the information contained in the 14-17th digits of the KBK, which identify the payment:
- 1000 - tax or contribution;
- 2000 - penalties and interest;
- 3000 - fine.
Field 108
The procedure for filling out field 108 “Number of the document that is the basis for the payment” has been changed. The changes did not affect only payments with payer status - “03”, “16”, “19”, “20” (indicated in field 101). In other cases, if the payment basis indicator is important, indicate:
- “DE” - the last 7 digits from the customs declaration number (serial number);
- “PO” - number of the customs receipt order;
- “CT” - the last 7 digits from the customs declaration number (serial number);
- “ID” - number of the executive document;
- “IP” - collection order number;
- “TU” - number of the request for payment of customs duties;
- “BD” - document number of the financial and economic activities of the customs authorities;
- “IN”—collection document number;
- “KP” - number of the agreement on interaction when large payers pay total payments in a centralized manner;
- "00" - 0.
When indicating the number of the corresponding document, the “N” sign is not affixed.
Changes to the legislation were introduced by Order of the Ministry of Finance of Russia dated October 30, 2014 N 126n Appendix 4.
Changes in 2014
From January 1, all companies will need to fill out payment orders for the payment of taxes and insurance premiums in a new way. The Ministry of Finance has prepared a new procedure, published in a draft order on regulation.gov.ru. Starting from the new year, it will replace the current order No. 106n dated November 24, 2004.
Starting from 2014, instead of the OKATO code, payment cards will have to use the code from the new All-Russian Classifier of Municipal Territories (OKTMO). OKTMO codes, like OKATO, consist of 11 characters. The first two digits will be the same in the new and old codes, and all the rest will change. The Ministry of Finance will soon release a new code guide. But before the end of the year, it is safer to check with your inspectorate about what codes to put on payments after January 1.
In addition, the payment type designation will change (field 110 of the payment order). Now there are 11 types of payments: NS - payment of a tax or fee, VZ - payment of contributions, etc. Errors constantly occur in these details. Starting from the new year, there will be only three types of payments. This is PE - payment of penalties, PC - payment of interest and 0 - in all other cases. That is, when transferring taxes, fees, contributions, fines and other payments, you will need to enter 0. Thus, there will be much less confusion with the types of payment.
Also, starting from the new year, tax and contribution payments will have a new requisite - a unique accrual identifier, which will be assigned to each payment to the budget. Some banks require you to set it now, but for now it is not mandatory. From January 1, the UIN will have to be written first in the “Purpose of payment” field for all taxes, penalties and fines and other transfers to the inspectorate. By this time, inspectors must inform companies of the new code. The Federal Tax Service of Russia assumes that the inspectorate will post this information on stands in tax offices. At the end of the year, you should ask your inspectorate whether it has posted information about the new details.
Bukhsoft programs: module "Bank and Cash Office"
Purpose of the "Bank and Cash" module
This module is designed for accounting of all banking transactions, generation and printing of bank payment orders, bank orders, and advance reports.
Control over account and cash balances
The "Bank and Cash" module allows you to display the initial and final account balances on a selected date, which allows you to visually compare the data with a bank statement.
Using a filter
Bank data in program form can be displayed for a selected period, within specified amounts, by the context of the content of the operation, by the selected analytical name, etc.
Separate accounting for several banks
If the user has several current accounts open, the program allows you to keep separate records for each account separately, as well as generate balance sheet documents for all banks together.
Convenient reference books
When opening transactions in the Bank, a multi-level directory of counterparties is used, which has a tree structure. The directory of counterparties and the directory of employees have the necessary search functions and contain all the necessary information for automatically filling out primary documents. The Bank can use the payment purpose directory, which allows you to store standard records and payment codes.
Encoding of the payment purpose in the payment order
One of the most difficult tasks when generating payment orders is the correct formation of the payment purpose encoding when paying taxes and fees. The advantage of the “Bank” module is that in the “Payment Purpose” directory it is possible to create a code line for the purpose of payment when paying taxes or customs duties (in accordance with the requirements of the Order of the Ministry of the Russian Federation on Taxes and Duties, the State Customs Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, agreed with the Bank of Russia, dated March 3, 2003 No. BG-3-10/98/197/22n “On approval of the Rules for indicating information in the fields of settlement documents for the transfer of taxes, fees and other obligatory payments to the budget system of the Russian Federation” ).
Connection with other functions
If the “Bank and Cash Desk” section is purchased together with other modules, then the data in the bank and cash desk is received automatically from the Accounting for the sale of purchases, from the Payment of taxes on wages and Salary payments forms. Also, bank and cash desk data are interconnected with the Business Transactions Journal (in the “Bukhsoft: Enterprise” program and not only).
More details about the possibilities Bukhsoft programs in the Bank section can be read in the instructions of the downloaded program.
We wish you pleasant work!
Organizations make non-cash payments among themselves mainly using a form of payment such as a payment order. This document is the most common type of payment, which is used to pay for goods, services, work, transfer taxes and contributions to government bodies, extra-budgetary funds and others. In this article we will explain how to fill out a payment order and provide the necessary form in a format suitable for you.
The payment order is a document for payment, which represents an order from the organization to its bank to debit from the current account in favor of the recipient of funds to his account opened at the institution specified in the document. Settlements can be carried out both in one bank and in different ones.
Legal entities, according to the law, must make payments above the established limits only in non-cash form. Banks are authorized by the Central Bank of the Russian Federation to control all types of settlements of their clients in order to comply with this discipline.
The form of the payment order is established by the Bank's Regulations “On the Rules for Transferring Funds” and is mandatory for use by all companies and citizens in Russia.
Upon receipt of an invoice from the supplier, the company draws up a payment order based on it and transmits it to the bank. The credit institution checks the correctness of the document and the presence of a balance in the client’s current account. After that, it transfers the funds to the recipient and transfers this payment order to his bank.
The payer receives a bank statement, to which this payment document must be attached. Recently, this entire procedure has become much simpler with the introduction of electronic document management, electronic digital signatures and Bank-client programs or Online services. At the same time, payment orders can be filled out both in specialized programs with their further downloading, and directly at Bank clients.
Sample of filling out a payment order
At the top of the payment order, the bank employee makes notes about the date the document was received by the credit institution and the date the funds were written off.
Other payment order fields filled out by the responsible person at the enterprise.
The document must have a number and date of preparation, and continuous numbering is used throughout the year. The document number cannot contain more than six characters.
IN "Type of payment" column if necessary, it is written by “Mail”, “Telegraph”, “Urgent”. If the document is sent electronically, the code determined by the servicing bank is indicated.
In the upper right corner you need to select payer status in the form of a specific set of numbers from a reference book approved by the Ministry of Finance. It is necessary to note that on March 28, 2016, its new edition comes into force.
The tabular part indicates the name of the payer and recipient, their TIN, KPP in accordance with the data of the tax registration certificate, as well as current account numbers in servicing banks.
Since March 28, 2016, the Ministry of Finance of the Russian Federation for tax payments has established the mandatory completion of the TIN fields in the amount of 10 characters (for individual entrepreneurs 12 characters), KPP - 7 characters. The ID number must not start with “00”. You may not fill out this field if there is a UIN code on the payment.
The payment amount is recorded in the upper right part of the table. If it consists of rubles and kopecks, they must be divided by “-”.
Below you need to fill in information about the names of the payer’s and recipient’s banks with their locations, as well as the corresponding BICs from the directory periodically compiled by the Central Bank of the Russian Federation, and correspondent accounts.
In the column "View op." code is entered "01" in accordance with the Rules for maintaining accounting records in banks in our country.
Currently fields “Payment due date.” And “Naz. pl.” are not filled out until the adoption of the relevant instructions by the Central Bank of the Russian Federation.
IN column “Outline. payment." a code from “1” to “5” is written according to the approved order of payments. To pay for goods, services, work payment slip must contain the priority code “5”, for tax payments – “3”.
TOod uin in the payment order reflected in field "Code" for tax transfers if it is known to the taxpayer. According to the new rules, it must have 20 or 25 digits. Otherwise, as well as for other payments, “0” must be indicated here.
Count “Res. Field" is not filled out unless otherwise provided by the bank.
Bottom of the table before field “Purpose of payment” is filled out only when transferring taxes, contributions and other obligatory payments to the budget.
In the leftmost field is reflected budget classification code(20 characters) from the directory approved for each year. For other payments it is not necessary to fill it out.
The next column is written, which must contain 8 or 11 characters. It can be viewed in the corresponding directory or declaration, according to which taxes or contributions are paid. This code is defined for each municipal territory of the country.
Next, enter the code of the payment grounds according to the list approved by the Ministry of Finance of the Russian Federation. For individuals, this column is filled in with information that allows them to be identified: document code, series and number (for example, passport 01.7901234567)
In the next field you need to write: for payments to the budget - the tax period designation code (for example, MS.01.2016), for customs - the identifying code of the customs office, for others - “0”.
Then you need to indicate the number of the document that is the basis for tax payments (for example, the number of the request for payment of taxes), and then its date. If this information is missing, then “0” is also entered here.
The last column has not been filled in since 2014.
IN "Purpose of payment" The contents of the transaction must be indicated with reference to the basis for the transfer (for example, an account or a contract). In this line it is necessary to highlight the amount of VAT paid. Otherwise, the inscriptions “Not subject to VAT” or “Without VAT” are made.
If the payment order is submitted to the bank in paper form, it must be endorsed by the director’s signature and stamped.
Nuances
When filling out the name in the “tax bills” for an individual entrepreneur, you must also indicate the address of his place of residence or registration through “//”.
From March 28, 2016, individual entrepreneurs, when paying taxes and contributions with status 09-14, must either indicate the UIN code or correctly indicate their TIN.
When drawing up payment orders for taxes and contributions, in the “Recipient's Bank” field, you must use the abbreviated name of the branches of the Central Bank of the Russian Federation.
At the present stage of development of commodity-money relations in Russia, the leading first place when making non-cash payments, transfers and payments is occupied by a payment order. At the same time, the development of modern technologies allows you to independently download and print the payment form in any convenient format, including Microsoft Word.
Payment order form
Credit institutions can use various forms of non-cash payments. The most common forms of non-cash payments are payments:
- payment orders;
- checks;
- using a letter of credit;
- collection orders;
- electronic transfers.
The basis for a bank to make a cash payment in one form or another is the payer’s order to transfer funds.
The bank, accepting a payment order for execution, undertakes to transfer, at the expense of funds in the payer’s account, the amount of money specified in the payment order to the recipient’s account indicated there in the payment order (Clause 1 of Article 863 of the Civil Code of the Russian Federation).
The payer, when choosing a form of non-cash payments by payment orders, is obliged to strictly comply with all regulatory requirements imposed in 2017 on the form and procedure for filling out the details of this document. Failure to comply with the requirements for the payment document entails for the payer the risk of leaving the payment order without execution (Article 864 of the Civil Code of the Russian Federation).
The payment order form has an officially approved form.
The payment form itself is provided by the Bank of Russia in the Regulations on the rules for transferring funds approved on June 19, 2012 No. 383-P (see Appendix 2 to the Regulations). This document establishes the meanings of all details, including their list and description, form (for a paper payment order), as well as requirements for the minimum number of characters (symbols) in each payment order detail (see Appendices No. 1 - 3 to the Regulations).
Payment order 0401060: sample
Appendix No. 2 to Regulation No. 383-P dated June 19, 2012 provides the official form of the payment order, or the so-called “f. 0401060".
F. 0401060 is a document on the basis of which the bank transfers funds to the corresponding recipient's account.
This form is provided as part of the document, which the payer can also download in Microsoft Word format.
A sample payment order form (f. 0401060) in Word format is given below.
Print payment order
The payment order can be drawn up either electronically (and signed with an electronic digital signature) or in paper form.
Regulation No. 383-P dated June 19, 2012 contains the requirements for a payment order printed on paper:
- the payment form should not be larger than an A4 sheet;
- the number of copies is established by the bank (as a rule, this is at least three copies, one of which remains with the payer, the second copy is presented to the bank, and the third copy is transferred to the recipient’s bank);
- on the first copy of the payment slip, the payer must put the signature of an authorized person and a seal;
- at the time the order is accepted for execution, the bank checks the presence and compliance of the signature on the payment slip with the bank card with sample signatures available at the bank.
The printed payment order cannot contain corrections or have any erasures. The bank controls the integrity of the payment.
The bank will accept for execution only a payment order that is drawn up in an officially approved form and provided that all details are filled out.
Payment order form (f. 0401060) in Word format
A payment order (or payment order) contains the payer's order to transfer funds from his current or personal account to the recipient's account for a banking organization or federal executive body that performs cash service functions (Treasury). Key regulatory documents for filling out instructions by state employees:
- the form form was approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 (as amended on October 11, 2018);
- rules for filling out details, as well as basic information about calculations, are specified in Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 5, 2017);
- the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.
The Bank or the Treasury executes the payment within the period established by law or earlier, in accordance with the terms of the agreement for servicing the payer’s current or personal account.
Sample of filling out the fields of a payment order in 2019
The form of the settlement document is presented in the form OKUD 0401060 (below is a typical file for downloading in Word format).
You can see the payment order (sample) with the code for each field below. For convenience, we have assigned each field a unique code (it is indicated in parentheses). You will find a transcript with an explanation of what to write when filling out a particular field in the table below.
Payment order, form, download Word format
How to fill out a payment order
|
Field number |
Name |
Decoding the meaning |
|
|---|---|---|---|
|
Title of the document |
Payment order |
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|
OKUD form |
|||
|
Document number and date of preparation |
Follow chronology when creating payment orders |
||
|
Payment type |
Specify the type of payment transfer (by mail, electronically, telegraph) or leave the field blank if another type of data transfer is used |
||
|
Amount (in words and numbers) |
Write the amounts in words and numbers in the columns accordingly |
||
|
Payer's name |
Fill in the full name of the organization (maximum 160 characters) |
||
|
Payer's personal account |
Enter the twenty-digit number of a current personal account opened with a credit or financial institution |
||
|
Name of the bank |
We fill in the full name of the banking, credit or financial organization in which the current personal account is opened |
||
|
Bank identification code, fill out in accordance with the “BIC of the Russian Federation Directory” |
|||
|
Correspondent account |
Indicate the bank's correspondent account number, if available. |
||
|
Recipient information block |
Fill in the same information about the recipient, his bank and personal account |
||
|
Type of operation |
We put “01”, the value for this column is constant, approved by the rules of accounting in credit and banking companies in Russia |
||
|
Additional Information |
Leave these fields blank; specific instructions from the bank are required to fill out this information. |
||
|
Payment order |
We indicate the order in accordance with the norms approved by civil legislation (Article 855 of the Civil Code of the Russian Federation) |
||
|
You should enter the payment UIN if it is assigned for a specific type of transfer. If the organization pays independently, and not according to the stated requirement, then write “0” |
|||
|
Purpose of payment |
Here, indicate for what and on what basis (documentation) the payment is made. The accountant can indicate the deadlines for fulfilling obligations under the contract or the deadlines for paying tax obligations, if necessary. Or establish a legislative reference establishing the basic requirements for carrying out calculations |
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|
Enter the TIN of the payer (60) and recipient (61) in these fields |
|||
|
Specify the checkpoint of the payer organization (102) and the recipient organization (103) |
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|
The block of fields 104-110 is filled in ONLY when transferring payments to the budget system of the Russian Federation and extra-budgetary funds |
|||
|
Payer status |
We fill it out only when making payments to the budget or customs duties (fees). are given in Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n |
||
|
Specify the code in accordance with the current OKTMO classifier. You can check the codes at the Federal Tax Service |
|||
|
Basis of payment |
The grounds are listed in paragraphs 7 and 8 of Appendix No. 2 of Order of the Ministry of Finance dated November 12, 2013 No. 107n, you need to enter the appropriate code:
If “0” is indicated in detail “106”, tax authorities will attribute the received money to one of the above grounds, guided by the legislation on taxes and fees |
||
|
Taxable period |
Indicate the period in which the employee incurred taxable income. When transferring personal income tax on vacation and sick pay, in this field you must indicate the month on which the day of their payment falls. For example, “MS.02.2019”, “KV.01.2019”, “PL.02.2019”, “GD.00.2019”, “04.09.2019” |
||
|
A document base |
Indicate the number of the claim or other document on the basis of which we make the payment, with a brief explanation of the type of document (TR - demand, RS - decision on installment plan, etc.) |
||
|
Date of the founding document |
Enter the number of the document that is the basis (for example, an agreement) |
||
|
This field is not required. Exception: transfer of fees for 2014 and previous periods |
|||
The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.
Settlements by payment orders
Payments are used to settle accepted obligations and more. The following options are available for public sector employees:
- Payment of obligations to suppliers and contractors, advance payments are acceptable. Indicate the exact details of the accounts and agreement in the assignment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is missing, write “Without VAT”.
- Payments for loans and borrowings in banking and financial institutions. Enter the details of the agreement (loan agreement) in field 24. Do not fill in fields 104-110, 101, 22.
- Transfers of wages, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to filling out the queue (cell 21); for salary, enter “3” (Article 855 of the Civil Code of the Russian Federation). The transfer deadlines specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
- Advances for travel expenses for employees. Indicate the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields to clarify tax payments.
- , taxes, fees. Check that fields 104-110 of the form are filled out correctly. The BCC can be clarified with the Federal Tax Service or the Social Insurance Fund (by).
Let's look at the features of transferring taxes and insurance premiums using examples.
An example of filling out a payment order for transferring personal income tax from employee salaries to the Federal Tax Service
Let's say the amount was 102,302 rubles.
Let’s look at how to fill out the tax fields of a payment order in 2019 (sample), since this is what most often causes difficulties.
Field 4. Date of payment. The tax must be paid within the established deadlines. For benefits and vacations, create a payment slip no later than the last day of the month for which payments were made. When transferring wages or other income, set a date no later than the day following the day of payment of income to the employee (paragraphs 1 and 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation).
We fill out fields 6 and 7 without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.
In prop 22 put “0”.
Set the payer status (detail 101) to “02”, since the organization acts as a tax agent for employees receiving salaries.
How to generate a payment order to the tax office
For the tax office, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare a new document (print it or send it by mail, but it may end up in spam), check the accuracy of the already drawn up payment document, or make your own online payment through one of the partner banks that have entered into a cooperation agreement with the Federal Tax Service.
To access the service you need to register, the process will not take much time. But to make a payment in real time you will have to use an electronic signature.
A written order from the payer organization to the bank servicing its current account to transfer a certain amount from its own current account to the recipient's account is called a payment order (payment order).
Regulations of the Bank of Russia dated October 3, 2002 No. 2-p “On non-cash payments in the Russian Federation” established a unified form for the document with number 0401060. By the instructions of the Bank of Russia dated March 3, 2003 No. 1256-U, changes were made to this Regulation, therefore Since June 1, 2003, the form and procedure for filling out the payment order form have changed slightly.
The document is valid for 10 days, and the day it is issued is not taken into account. So, if the order is dated June 2, 2009, then it is valid until June 12, 2009.
The payment order is issued, as a rule, on a typewriter or using computer technology in several copies.
The number of copies of the payment slip that must be submitted to the bank depends on how the payment is made. If payment is made via email, then two copies of the payment slip are sufficient. In other cases, four copies are submitted (one copy each for the payer, the payer's bank, the recipient and the recipient's bank). If the payment is made in favor of an organization that has a current account in the same bank, then three copies are sufficient (for the payer, the recipient and the servicing bank). In some cases, when the payment scheme becomes more complicated, you may have to submit five or more copies to the bank.
Filling out a payment order
When filling out a payment order, no corrections, erasures or blots, as well as the use of correction fluid, are allowed.The form is filled out and executed in accordance with the requirements established by the Bank of Russia Regulation No. 2-p dated October 3, 2002 “On non-cash payments in the Russian Federation” as amended by the Directives of the Central Bank of the Russian Federation dated January 22, 2008 No. 1964-U.
Let's consider just some of the features of filling out a payment document.
Field 101, located in the upper right corner of the form, and fields 104 - 110, located before the "Payment Purpose", are filled in only in the case of transfer of taxes, fees and other obligatory payments to the budget of the Russian Federation.
In field 24 “Purpose of payment”, in addition to the content of the operation carried out by the payment order, VAT must be indicated in the total payment amount. If settlements are made for non-commodity transactions or goods (works, services) not subject to VAT are paid for, then “Without VAT” is indicated.
The first copy of the payment slip is signed by the head of the enterprise and the chief accountant (or other persons with the right of first and second signature). Signatures are placed in field 44 “Signatures” one above the other, not next to each other. Signatures on payment documents are affixed with a pen with paste or black, blue or purple ink. The decryption of the signatures in the payment order is not provided.
After this, this copy of the payment slip is certified with the organization’s seal in field 43 “MP.” The seal must be affixed strictly in the designated place and not fall on the text or signatures. Some banks may require stamps and signatures not only on the first copy (for example, on the first and second or on the first and third). Such requirements are based solely on the internal rules of the servicing bank or its direct interbank settlement partners.
All copies of completed and signed payment orders are submitted to the bank.
When submitting payment orders to the bank, you should keep in mind that they will be executed “same day” only if they are submitted to the bank before the end of the business day, i.e. until the moment when the bank closes its payments for the current day and transfers documents for their payment from its correspondent account. All documents accepted by the bank after this time will actually be executed only the next day.
Enterprises must keep records of payment orders in a special registration journal, the form of which they can develop themselves. You can divide one journal into two parts to record your own payments and third-party receipts, or you can keep two journals at once.