Let's look at the codes budget classification for VAT for legal entities and individual entrepreneurs. When is this tax paid in 2019? What are the BCC for VAT payment in 2019, as well as penalties and fines associated with it? All the answers are in our article.
VAT in 2019 - deadlines, penalties, fines
BCC for VAT in 2019 for legal entities and individual entrepreneurs you need to know in order to correctly fill in VAT payments and avoid penalties tax authorities... As before, it is necessary to calculate the amount of VAT based on the results of each quarter. And the payment is made evenly over the next three months. Payment is made no later than the 25th of the months following the reporting quarter.
For example, VAT for the first quarter of 2019 must be transferred to the budget in equal installments no later than April 25, May 25 and June 25, 2019. The payment for the subsequent quarters of 2019 will go the same way.
In turn, the VAT tax return is submitted by the 25th day of the month following the reporting quarter.
Article 75 of the Tax Code of the Russian Federation VAT contains a rule: penalties may be charged for a delay in VAT payment in 2019. In the event of underpayment or complete non-payment of tax, revealed as a result of the audit, the legal entity can be held liable in the form of fines (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Administrative Code of the Russian Federation). There are separate BCCs for transferring fines and penalties, they cannot be mixed with the main payment.
Please note that from October 1, 2017, the rules for calculating VAT penalties have changed. These rules also apply in 2019.
Actual BCC for VAT 2019
Here are the values \u200b\u200bof the main BCC for VAT in 2019, applicable to legal entities and individual entrepreneurs. In 2019, VAT is administered by two services: tax and customs:
VAT is transferred to the details of the Federal Tax Service on domestic shipments and on import operations when importing property from the EAEU member states. VAT is transferred to the details of the FCS on import transactions when importing property from outside the EAEU. That is why in the first three categories of the BCC for VAT in 2019, different numbers are indicated. Be careful:
- the payment administrator is the Federal Tax Service, then the KBK begins with the numbers "182";
- the payment administrator is FCS, then the KBK begins with the numbers "153".
When selling products and services on the territory of Russia in 2019, the following are relevant for VAT:
- obligatory payment - 182 1 03 01000 01 1000 110;
- penalty interest - 182 1 03 01000 01 2100 110;
- fine - 182 1 03 01000 01 3000 110.
If goods are imported from member countries of the Customs Union, and VAT is administered by the tax inspectorate, then the following BCC are used:
- obligatory payment - 182 1 04 01000 01 1000 110;
- penalty interest - 182 1 04 01000 01 2100 110;
- fine - 182 1 04 01000 01 3000 110.
When importing goods from other countries, when the Federal Customs Service becomes the administrator of payments, the BCC for VAT is applied:
- obligatory payment - 153 1 04 01000 01 1000 110;
- penalty interest - 153 1 04 01000 01 2100 110;
- fine - 153 1 04 01000 01 3000 110.
The rules, specifics of filling out payment orders for the transfer of value added tax are spelled out in the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and Appendices 1 and 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.
VAT changes in 2019
VAT refers to one of those types of taxes for which there is no uniform rate. In addition, since January 1, 2019, there have been changes in terms of increasing tax rate VAT for certain transactions. Federal Law No. 303-FZ of 03.08.2018 raised the basic VAT rate by 2%, from 18% in previous years to 20% from 1 January 2019.
The reduced 10% rate for socially significant goods for 2019 has not changed. Also preserved zero rate VAT, which is applied for export, international transport and other operations listed in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation.
When transferring VAT to the budget, payers must indicate in field 104 of the payment order (Appendix 3 to the Regulation of the Bank of Russia on June 19, 2012 N 383-P) the KBK corresponding to this tax. All the necessary codes of budget classification are given in the Order of the Ministry of Finance dated 01.07.2013 N 65n.
KBK VAT-2018 for legal entities
A VAT payer, when filling out a payment order to pay directly the tax itself, must reflect the BCC 182 1 03 01000 01 1000 110.
KBK of penalties for VAT-2018
The BCC for payment of penalties for VAT differs from the BCC for the tax itself in the 14th and 15th categories. To get the KBK for payment of penalties, it is enough to replace the 14th digit from "1" with "2", and the 15th - from "0" to "1". That is, VAT penalties must be transferred to the KBK 182 1 03 01000 01 2100 110
VAT penalty: KBK
Upon payment of a VAT fine, the 14th category of the BCC for tax changes from "1" to "3". The KBK for a VAT fine looks like this: 182 1 03 01000 01 3000 110.
KBK VAT for individual entrepreneurs
For individual entrepreneurs, there are no separate BCCs for VAT - they use the same budget classification codes as legal entities.
KBK VAT: tax agent
When transferring VAT as a tax agent of an organization or individual entrepreneur, you must specify in payment order the same BCC as a simple VAT payer - 182 1 03 01000 01 1000 110.
The tax agent reflects the usual BCC for VAT in the payment and upon payment of penalties or fines ( 182 1 03 01000 01 2100 110 or 182 1 03 01000 01 3000 110 respectively).
Please note that although the KBK and VAT payers and tax agents use one, but the status in the payment (field 101) is different: tax agents must indicate the status "02" (Appendix No. 5 to the Order of the Ministry of Finance of Russia dated 12.11.2013 N 107n) ...
KBK VAT: imports from EAEU countries
Organizations and individual entrepreneurs importing goods from eAEU countries, when paying import VAT, as well as interest and fines on it, one of the following BCC must be indicated in field 104 of the payment order:
When importing goods from outside the EAEU countries, VAT is paid not to the Federal Tax Service, but to customs. Accordingly, in the 1st - 3rd digits of the BCC, instead of 182, the FCS code is indicated as the administrator of payments. This is code 153. Therefore, for example, when paying a fine for customs VAT, the KBK must indicate the following: 153 1 04 01000 01 3000 110.
Error in KBK VAT
If you suddenly make a mistake when filling out the payment order and indicate the wrong BCC, it's okay - the money will still go to the budget. And you can fix this error by writing a letter to the IFTS about.
Value added tax (VAT) is levied by the state on the part of the cost of goods, services or works that exceeds their cost.
The company that sells the goods charges VAT on the amount of revenue and sells it at a price that is made up of cost price, revenue and VAT. That is why the tax is sometimes called indirect, because the buyer pays for it.
All issues related to VAT are regulated in Chapter 21 of the Tax Code of the Russian Federation.
Organizations and organizations are obliged to pay tax to the budget. individual entrepreneurs... Operate exceptions, according to which the following are exempted from its accrual:
- Firms and individual entrepreneurs that use special taxation regimes - UTII, simplified.
- Payers whose total revenue for the three months preceding the reporting period did not go beyond 2 million rubles.
- Some special categories of organizations (participants in the Skolkovo projects).
What transactions are not taxed
You must pay tax from next operations and facilities:
- Sale of goods, works and services by payers (as well as donation, free provision of services, performance of works).
- Advances received for goods not yet shipped, services not provided, work not completed.
- Import of goods to the territory of the Russian Federation.
- Transfer of goods for the payer's own needs, performance of construction and installation works for their own purposes.
No need to pay tax on following objects and operations:
- When fixed assets and other assets are transferred non-profit organization, while they will not be used for the purpose of obtaining commercial profit, forming the authorized capital.
- Privatization and implementation state property on the territory of the Russian Federation.
- Services, works provided government agency within the framework of its main activity, provided by law.
- Sale of property of an organization declared bankrupt to pay off its debts.
- Transfer to the state of buildings and structures with a social, cultural purpose, intended for human habitation, as well as infrastructure.
- Sale of plots of land.
2019 rates
| Rate | Object of taxation |
|---|---|
| For all objects that are not taxed at reduced or zero rates. | |
Sale:
Organization of transportation of citizens and luggage by rail and air transport across the territory of the Russian Federation. |
|
|
Procedure for calculating and paying tax
To calculate the amount to be transferred to the state, determined the tax base
... When goods are sold, the amount of proceeds is taken for it. If the company sells goods taxed at different rates, then for each type, the base is calculated separately.
For donated objects base is their market valuation at the time of the transfer (you should keep the documents confirming it - the appraiser's report or printouts of price lists, offers with specified dates).
In case of receiving an advance payment from its entire amount, it will be necessary to calculate the tax. The formula for calculating the amount of tax to be paid to the budget:
tax base * tax rate \u003d tax amount - tax deductions \u003d the amount to be paid to the budget
As can be seen from the formula, the amount of tax can be reduced by deductions, consisting of:
- VAT amounts present in the cost of purchased goods (if any required documents - invoice or a single document provided upon shipment).
- VAT calculated on the amounts of issued travel and entertainment expenses.
- VAT calculated from partial payments against future deliveries.
- In other cases provided by law.
If the amount of deductions is more than the amount to be paid, the organization can apply for reimbursement to the Federal Tax Service Inspectorate. To do this, you need to send a request and indicate the details for which you want to transfer money. You need to be prepared for the fact that the tax refund report will check especially carefully.
The amount of tax that will remain payable after deductions must be divided into three equal parts, each of which is transferred within three months following the reporting quarter, but no later than the 25th (if it is a day off or a holiday, then on the first day).
Submission of declarations
Reports are provided for each quarter, no changes are foreseen in the deadlines for their submission - this is 25th of every monthandfollowing the reporting period. The declaration must be sent before:
- The 25th of January;
- 25th of April;
- July 25;
- the 25th of October.
Together with the declaration, information from the sales ledger and the purchase ledger is sent, which discloses information about counterparties, the amount of the transaction in general and tax in particular.
There are no changes compared to 2017 in the procedure for processing and filling out information. If it is necessary to correct the data both in the report itself and in the attached information on invoices, a declaration is submitted with clarification (the entire declaration is submitted anew, and not just the part to which the changes were made).
If the IFTS requires an explanation of any information contained in the report, then this information can also be provided only inin electronic format (earlier it was possible on paper). In the near future, a special form for the document with explanations should be developed.
Failure to meet the deadlines, as before, threatens with fines, blocking on the company's current accounts, so you should not leave everything for the last day. Documents should be prepared in advance, and it is better to monitor the availability of all the necessary information during the quarter.
VAT increase from 18% to 20% - see video below.
). In our tables, you will find all the budget classification codes required for the correct filling of payments in 2017. The codes that have changed since 2016, as well as the new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for the payment of taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for payment of taxes for organizations and individual entrepreneurs in special modes
Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate KBK for the transfer of the minimum tax has been canceled. Since 2017, the minimum tax has been credited to the same budget classification code as the USN tax, which is paid in the usual manner. Read about the consequences of specifying the old KBK in the payment order when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums-2017
The KBK for all contributions controlled by the Federal Tax Service since 2017 became new.
Please note that there will be one BCC for contributions for periods that have expired until 2017, and others for contributions from 2017. That is, if, for example, contributions for December 2016 you transfer in January 2017, then they are paid to the BCC intended for contributions for the periods that have expired until 2017.
KBK for contributions for periods expired before 01.01.2017
| View insurance premium | KBK (field 104 of the payment order) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for MPI in a fixed amount, paid by the individual entrepreneur for himself in the IFTS (1% installments) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with harmful working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013, No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (subparagraphs 2-18, part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
KBK for contributions for periods starting from 01.01.2017
| Insurance premium type | KBK (field 104 of the payment order) |
|---|---|
| Insurance premiums for MPT paid to the IFTS | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the IFTS | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the IFTS | 182 1 02 02101 08 1013 160* |
| Insurance premiums for MPI in a fixed amount, paid by the individual entrepreneur for himself in the IFTS | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by the individual entrepreneur for himself in the IFTS | 182 1 02 02103 08 1013 160* |
| Additional insurance premiums for OPS for employees who work in conditions that give the right to early retirement, including (paid to the IFTS): | |
| - for those employed in jobs with harmful working conditions (clause 1 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with harmful working conditions (clause 1, part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (subparagraphs 2-18, part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (subparagraphs 2-18, part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums "for injuries" paid to the FSS | 393 1 02 02050 07 1000 160 |
KBK-2017 for the payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, due, payment | KBK (field 104 of the payment order) |
|---|---|
| Personal income tax from income, the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as a tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from the EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on payment of dividends: | |
| — russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income on state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on income received from foreign organizations dividends | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| - on inland water bodies | 182 1 07 04030 01 1000 110 |
| - on other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Fee for negative impact on environment | 048 1 12 010x0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil that are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| - on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in the territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| Severance tax | 182 1 07 010хх 01 1000 110 where xx depends on the type of the extracted mineral |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Indication of the CSC when paying interest and fines
As a general rule, when paying a penalty interest in the 14-17th category of the BCC, they take the value "2100", and when paying a fine - "3000". However, when transferring interest and fines for some types of insurance premiums, this rule does not work:
| Insurance premium type | KBK upon payment of penalty interest | KBK upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the IFTS | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by the individual entrepreneur for himself in the IFTS | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01.01.2017 | ||
| Insurance premiums for MPT paid to the IFTS | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the IFTS | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the IFTS | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for MPI in a fixed amount, paid by the individual entrepreneur for himself in the IFTS | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by the individual entrepreneur for himself in the IFTS | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
KBK VAT - 2019 for legal entities must be indicated in VAT declarations and payment orders for the payment of this tax. Also, the KBK for VAT will be useful to you in the event that tax authorities demand to pay a fine and penalties for violation tax legislation... Consider which VAT BCC to apply in 2019.
VAT: basic concepts
In Russia, value added tax appeared in 1992, and its very history begins with the German economist Wilhelm von Siemenson, who in 1919 proposed a "improved sales tax". In tax practice, the French were the first to collect VAT in 1954, but not on the territory of their country, but in the colony of Côte d'Ivoire. Today VAT with various modifications exists in tax practice in more than 50 countries of the world.
In the legislation of the Russian Federation, chapter 21 of the Tax Code of the Russian Federation is devoted to VAT. In addition, the Ministry of Finance and the Federal Tax Service constantly issue letters and clarifications for ambiguous situations.
The essence of VAT is the withdrawal to the budget of a part of the value added at each stage of production of a product or creation of a service. VAT refers to indirect taxes, as opposed to direct taxes, which are levied directly on financial results activities of the taxpayer or his property, VAT is included in the price of each product. And the actual taxpayers are citizens, since they regularly buy goods or use services. Businessmen, in fact, only transfer the tax amount to government agencies.
Plus VAT as indirect tax the fact that the revenues from it to the budget do not dry out: even in a crisis situation, the population needs to make purchases, even the most minimal ones, only of what is necessary for life.
According to Art. 143 of the Tax Code of the Russian Federation VAT must be paid by organizations, entrepreneurs and persons moving goods across the borders of the Customs Union. Taxpayers in special regimes, as well as a number of companies that organize major sporting events in the Russian Federation, are exempted from VAT.
The Tax Code of the Russian Federation provides for exemption from tax in several more cases. Read more in the material "How to get rid of VAT correctly" .
The object of taxation is the sale of goods or the provision of services, the performance of construction and installation works on their own, the import of goods into the Russian Federation, the transfer of goods or the provision of services for the company's own needs (Article 146 of the Tax Code of the Russian Federation).
What business processes are not taxed, read the article "Operations not subject to taxation: types and features" .
The taxpayer will calculate the amount of VAT payable to the budget as the difference between the “outgoing” tax (that is, the tax charged to the buyers of his goods or services) and the “incoming” (that is, the one that his suppliers allocated in the invoices).
The main VAT rate in 2019 is 20%. For socially significant goods, reduced tax rates are provided: 10 and 0% (Article 164 of the Tax Code of the Russian Federation). In addition, a number of operations are exempt from taxation: education, banking, funeral, religious services, passenger transportation.
The tax period for VAT is a quarter. At the end of each quarter, the taxpayer submits a declaration and pays tax to the budget.
NOTE! The VAT declaration is submitted only in electronic form.
In 2019, the deadlines for submitting VAT reporting and tax payment are as follows:
- for the IV quarter of 2018 - until 25.01.2019;
- for the first quarter of 2019 - until 04/25/2019;
- for the II quarter of 2019 - until 25.07.2019;
- for the III quarter of 2019 - until 25.10.2019;
- for the IV quarter of 2019 - until January 27, 2020.
In order for the declaration to pass control at the Federal Tax Service, and the payment order was correctly executed by the bank, the accountant must indicate the correct 2019 VAT BCC.
BCC for VAT for 2019
There is an excellent mechanism for interacting with the budget, which is reflected in the KBK - budget classification codes. In order not to describe in a payment order or declaration on what kind of tax it is surrendered and in which specific budget, there are digital codes that are strictly regulated. Thanks to the KBK, each tax or report goes to the appropriate government agency for processing. KBK for government agencies and taxpayers - as an address to which a tax or declaration must be received.
KBK consists of 20 digits. Each KBK has 4 groups of numbers - carriers of certain information.
The first 3 digits of the BCK (from left to right) contain information about the payment administrator, that is, about who you are reporting to in this moment: for tax levies these are the numbers 182.
The next figure of the BCC is the type of receipt: 1 - tax, 2 - gratuitous receipt, and so on. Then there are 2 digits indicating which income the taxpayer is reporting for: 01 - profit and income tax, 06 — property tax, 08 - duty, etc. Further there are 5 figures of articles and sub-items of budget revenues.
Figures 12 and 13 of the KBK characterize the budget level: 01 - federal budget, 02 is the budget of the subject of the country, 03 is the local budget, etc. The next 4 digits are the type of payment: for taxes and fees it is 1000, for penalties - 2100, for fines - 3000.
The last 3 digits of the KBK indicate economic activity in accordance with the Budget Code: 110 - tax income, 160 - deductions for social needs, etc.
BCC for VAT in 2019 are as follows:
|
for tax |
for fines |
||
|
For goods, works or services sold in the territory of the Russian Federation |
182 1 03 01000 01 1000 110 |
182 1 03 0100001 2100 110 |
182 1 03 0100001 3000 110 |
|
For goods imported from Belarus and Kazakhstan |
182 1 04 01000 01 1000 110 |
182 1 04 01000 01 2100 110 |
182 1 04 01000 01 3000 110 |
|
For goods imported into the Russian Federation from other countries (administrator - Federal Customs Service) |
153 1 04 01000 01 1000 110 |
153 1 04 01000 01 2100 110 |
153 1 04 01000 01 3000 110 |
Example of decoding BCC for VAT
182 1 03 01000 01 1000 110:
182 means that the FTS is the administrator of the payment;
1 - tax payment;
03 - tax on products or services sold in the Russian Federation;
01000 - income items and sub-items according to the Budget Code;
01 - the tax is paid to the federal budget;
1000 is a direct payment, not a penalty (2100) or a fine (3000);
110 - the payment is government revenue.
How to fill out a payment order for VAT payment under the new rules?
So that you can know for sure that you have fulfilled your obligation to calculate and pay VAT, we will tell you how to correctly fill out a payment order for transferring tax to the budget.
Let's start filling out the payment order from top to bottom. Some data, for example, the name of the taxpayer, his TIN, KPP, as well as bank details, will be inserted into the document by the accounting program independently. We focus on those details that are characteristic of tax payments in general and specifically for VAT.
Field 101, which indicates the status of the payer, can take on the value 01 - if the payer is a legal entity, 09 - if it pays to the sole proprietor (for the sole proprietor, the TIN is mandatory)
NOTE! If you pay VAT when importing imported goods, then field 101 should contain the value 06. If you act as a tax agent for VAT, then the code 02 is put.
The amount of tax payable is rounded to the full ruble (clause 6 of article 52 of the Tax Code of the Russian Federation). The details of the payee, that is, the Federal Tax Service Inspectorate, to which the company belongs, can be obtained on the inspection website or clarified by phone hotline IFTS.
Operation type for any payment orders - 01. Payment order for VAT - 5.
UIN in field 22 - 0. The type of payment (field 110) no longer needs to be filled in: banks will accept a payment order with an empty field value, as required by the Federal Tax Service.
BCC for VAT for paying the tax itself - 182 1 03 01000 01 1000 110 (goods or services are sold in the Russian Federation), BCC for paying VAT on imports depends on the importing country (182 1 04 01000 01 1000 110 for goods from Belarus and Kazakhstan, for other countries - 153 1 04 0100001 1000 110).
Field "Basis of payment" - TP, payment current period... Next, you need to specify taxable period - the quarter for which the tax is transferred. In the "Document number" field, put 0, and in the "Document date" field - the date of signing the tax declaration.
OKTMO in a payment order consists of 8 or 11 characters, its meaning can be clarified in the IFTS or on the Internet. It is obligatory to indicate it.
Please note: the tax can be transferred in parts, or in one amount at once. What it depends on, read the article "In what cases is it possible to pay VAT at 1/3 (shares)?" .
When transferring penalties for VAT, it matters whether the defaulter pays off the debt on his own or at the request of the Federal Tax Service. In the first case, in the payment order, in the field "basis of payment", you must put the ZD, and in the purpose of payment, the UIN must be specified as 0.
If the tax authorities demanded to pay off the penalties, then it is necessary in field 22 "Code" to provide the UIN number indicated in the demand, and if it is not in the demand, then 0.
Basis of payment in in this case - TR. Due date - the deadline for paying off the debt to the budget in accordance with the request of the inspectors. Field "Document number" - number of the request, "Date of document" - date of the request. The payment order for the transfer of the VAT fine is filled in the same way.
What to do if there is an error in the KBK VAT?
The company can indicate an erroneous BCC in the declaration or payment order. In the first case, an error is unlikely, since the majority of companies form the declaration in a special accounting software, which itself puts down the correct KBK. The main thing is to remind the programmer before each reporting period that the program needs to be updated. In addition, a company must submit a VAT declaration only by TCS - the report will not go to the tax office if the codes are incorrect.
But making a mistake in a payment order is much easier. If the BCC in the payment order is incorrect, the transferred funds may end up either in the budget of a different level, or in unclear payments. This oversight can be corrected by writing a statement to the tax office to clarify the payment details. Based on this statement, the tax office will accept the tax for crediting, and as of the date of payment. That is, penalties (if the inspectors managed to accrue them) will be canceled.
How to fill out a sample application for clarifying the payment details, see the article "Sample application for clarifying a tax payment (error in the BCC)".
And if you did not notice that the tax went to the wrong KBK, and you did not submit an application to the inspection? Then, after the deadline for paying the tax, the inspectors will decide that you have not fulfilled your duty to the budget. And they will appoint a fine and interest. They can be challenged, guided by arbitration practice and paragraph 3 of Art. 45 of the Tax Code of the Russian Federation, since the company nevertheless transferred money to the budget, albeit not to the address that was needed.
In this case, the arbitration practice is on the side of the taxpayer: regardless of whether the company indicated the BCC correctly in the payment order, the payment to the budget took place, which means that the company fulfilled its obligations to the budget. If you have a dispute with the inspectors on this matter, rely on the following documents: Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 23, 2013 No. 784/13, determination of the Supreme Arbitration Court of the Russian Federation dated June 10, 2010 No. VAS-4111/10, Resolution of the FAS of the North-Western District of 14.03.2011 No. A05-4762 / 2010 and dated 04.07.2011 No. A05-5601 / 2010.
The Ministry of Finance and the Federal Tax Service also acknowledge that errors in the KBK are not grounds for recognizing the obligation to pay tax unfulfilled (see letters of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07 / 1/2145, dated July 17, 2013 No. 03-02- 07/2/27977 and dated March 29, 2012 No. 03-02-08 / 31, FTS of Russia dated October 10, 2016 No. SA-4-7 / [email protected]).
Read also about whether the error in the KBK is critical.
NOTE! Resolution of the Federal Antimonopoly Service of the Central District dated January 31, 2013 No. A64-5684 / 2012 formulated two types of errors, upon the admission of which you will receive sanctions for non-payment of tax from the Federal Tax Service Inspectorate: you indicated the wrong account number of the Treasury of the Russian Federation or the wrong name of the receiving bank. Other errors do not result in arrears, penalties and fines.
The rarest case of an error in the KBK is a failure in the taxpayer's bank operation system. This generates an incorrect email payment document... To correct the error, the company's accountant must write a statement to the tax office, on the basis of which the tax authorities will ask the bank for a paper copy of the payment. After clarifying the situation, the tax authorities will annul penalties (letter from the Ministry of Finance dated 01.06.2009 No. 03-02-07 / 2-92).
;
Legislative framework of the Russian Federation
Career growth in the bank: where to start and where to move?
Accounting for banking transactions
Refund of advance payment for non-rendered services 1s 8
Rules for filling out tax registers