Payment orders are the most common form of non-cash payments.
Payment order- this is a form of non-cash payments in which the account depositor (payer) instructs his bank to transfer a specific amount to the recipient's account opened with this bank or another bank.
When making payments by payment orders, the bank assumes the obligation, on behalf of the payer, using the funds in its accounts, to transfer the specified amount of money to the account of the person indicated by the payer.
The payment order is executed by the bank within the period established by law or within the period provided for in the banking service agreement.
For example, payment orders for the transfer of funds by a taxpayer to the budget system of the Russian Federation are executed by the bank within one business day.
At the same time, the bank can accept a payment order for execution only if there is a balance of money in the payer’s account in the required amount, unless other conditions are specified in the agreement with the bank.
A payment order is issued to carry out the following operations:
payment of amounts to contractors for shipped products, services rendered and various works performed;
making advance payment for goods, works, services;
payment of taxes and contributions to budgets of all levels and to extra-budgetary funds, as well as penalties and fines assessed by inspection bodies for payment;
transfer of funds for the purpose of returning or placing credits (loans) or deposits and paying interest on them;
transfer of periodic payments in accordance with the terms of the agreement;
transfer of funds to other persons on the basis of existing contracts or legislative acts.
Payment orders can be urgent payment orders or early payment orders.
Urgent payment orders are used in the following cases:
making an advance payment, that is, payment is made before the goods are shipped, work is performed, or services are provided;
making payment after shipment of goods, performance of work, provision of services;
making partial payments for transactions involving large amounts.
A payment order can be paid partially or in full if the necessary funds are not available in the payer’s account. In this case, the bank makes a corresponding mark on the payment document.
Payment orders can be issued in paper form or electronically using the Client-Bank system.
For electronic payment orders transmitted via communication channels, each bank independently determines the procedure for execution, acceptance and protection.
In electronic payment systems, orders are issued only electronically and are not printed on paper.
The payment order is valid for presentation to a banking institution for 10 days, not taking into account the date of its preparation.
The specified period (ten days) is the period during which the settlement document must be presented to the bank, and not the deadline for its execution.
The scheme for settlements by payment orders in paper form is as follows:
First, the buyer - payer of funds submits a payment order to his bank in four (or five) copies and receives a fourth copy from the bank as a bank receipt;
After this, the bank servicing the buyer sends two copies of the payment order and funds in the amount specified in the payment order to the seller’s bank;
Then the seller’s bank, having received the second copy of the payment order, credits the funds to the account of the seller - the recipient of the funds;
In conclusion, after settlement transactions, the buyer's and seller's banks issue their clients statements from current accounts confirming the transfer of funds by the buyer - the payer of the funds and the receipt of funds by the seller - the recipient of the funds.
The sender generates the payment order independently.
The sample and form of the document is approved by law.
The payment order is a strict reporting form.
It is mandatory to indicate the following payment order details:
OKUD code, document name;
payment number, date of preparation in the format DD.MM.YYYY;
type of payment being made;
payer and recipient of the transferred money and their details: accounts, TIN, KPP;
banks of both parties, their location, correspondent accounts and subaccounts, BIC;
purpose of payment with a separate allocation of the VAT amount (if the recipient of the money is not recognized by law as a VAT payer, then the wording “not subject to VAT” is indicated);
the amount of the transfer (in numbers and in words);
payment execution queue in accordance with current regulations;
type of operation (according to the rules for accounting in a credit institution on the territory of the Russian Federation);
all mandatory signatures of authorized employees on the part of the payer and seal (in cases prescribed by law).
When issuing a payment order, corrections and errors must not be made when filling out the details.
The Bank does not accept for execution payment orders that do not meet the requirements stipulated by law.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Payment order: details for an accountant
Reflections in 2017 in payment orders for insurance premiums details... reflections in 2017 in payment orders for insurance premiums details... insurance premiums in field 104 of the payment order the value of the BCC is indicated, consisting... in 2017 in payment orders for insurance premiums details... . Consequently, when indicating the details of the recipients of insurance premiums in payment orders,... /22860@, the details of the recipient in payment orders for transfer to the budget of insurance...
The question of the procedure for filling out payment orders when transferring personal income tax is being discussed, in particular... should it be indicated in the details “107” of the payment order when transferring personal income tax? The answer options... the different options for filling out details “107” of the payment order are understandable. Some tax inspectorates already... (or) vacation pay must generate separate payment orders in which the indicators of the “107” detail... the algorithm for filling out the “107” detail of the payment order when transferring personal income tax to the budget has changed...
In this case, the payment order must be filled out so that there is no doubt... in this case the payment order must be filled out so that there is no doubt... from the listed fields in the payment order (the form of this document is given... with the payer’s “TIN” ( in the payment order, the number of this detail is 60). ... filling out payment orders To consolidate the above, we will give examples of filling out a payment order for... as a payer, therefore in the payment order in the “Payer” field (...
About how to correctly draw up payment orders for the payment of contributions in 2017..., about how to correctly draw up payment orders for the payment of contributions in 2017... accountants should use standard payment order forms, their form in 2017... are tax inspectorates, therefore, payment orders need to be filled out in a new way, and...
Remainder; the amount reflected in the payment order constituted a real tax liability for... in OJSC CB Gazinvestbank disputed payment orders. The taxpayer's awareness of the unfavorable financial... informed the organization about the impossibility of executing the payment order due to the lack of... formed; the amount indicated in the payment order does not correspond to the tax obligation according to... the conclusion that the taxpayer sent payment orders before filing a tax return and...
A personal account has been opened, the payment order or authority of the Federal Treasury (other... Russian Federation) has been revoked. Features of processing payment orders for the transfer of contributions. The payment order is drawn up using standard..." and "Purpose of payment". The fields of the payment order for the transfer of insurance premiums are filled in... If an error is detected in the execution of the payment order, which does not result in non-transfer of contributions... be careful when filling out the individual fields of the payment orders: in the “Payer Status” field...
The following forms of non-cash payments: payments by payment orders; settlements under a letter of credit; settlements... transfer of funds (in particular, payment order, collection order, payment request,... when the buyer pays for goods by means of a payment order through a credit institution. This... contrasted ESP and settlements with payment orders. We believe that read given... settlements. Indeed, the law does not provide any exceptions for settlements by payment orders...
The funds for the above payment orders were written off from the current account... the company was aware of the presentation of the disputed payment orders to the bank about... days did not execute its payment orders, as well as payment orders of its subsidiaries (... On the date of sending the disputed payment orders orders, the company had settlement... At the time the taxpayer presented the payment order dated 10/08/2015... the moment the payment order was submitted to the bank for the transfer of tax payments...
Innovations Changes in working with payment orders The new edition of the Civil Code devotes... other intermediary banks to the execution of the payment order, for example, if it does not have... the requirement to execute the payment order The bank informs the payer about the execution of the payment order no later than... the day , following the day of execution of the payment order. P.2. Article 866 Regulations... for non-execution or improper execution of a payment order in violation of rules or agreements...
If at the time of presentation of the corresponding payment order the payer knew (could not help but... there were funds in the current account, the payment order for the payment of the tax was issued... the entrepreneur - “simplified" submitted payment orders to the bank: - 10.22.2015 for the amount. .. method; the presence of previously unexecuted payment orders of the taxpayer that did not receive a reasonable explanation... inconsistency of the taxpayer’s behavior when sending payment orders to transfer taxes to the budget...
If there are errors in the payment order, or in the absence of sufficient funds... tax payments are executed. When filling out a payment order to pay taxes for something else... indicate information about the person who issued the payment order; for this category of payers are not... paid, you must have a copy (details) of the payment order on the basis of which the payment was made... . Order No. 107n established the specifics of processing a payment order when paying taxes for other...
When errors were discovered in the payment order for the transfer of taxes to the budget... budget. Moreover, if the payment order incorrectly indicates the BCC or status...
Which may be a copy of the payment order with the bank's mark on execution... payment made by _____________ (payer's name) by payment order No.___ dated "__"_____2019... to make such a payment, it is enough to indicate in the payment order the purpose of the payment, name and ...their tax amounts for the taxpayer. Payment order for payment of taxes for third...
Account for payment of “imputed” tax. However, the payment order remained unexecuted due to the withdrawal... all authorities came to the conclusion: a payment order sent to the bank cannot be accepted... evidence of the taxpayer’s dishonesty when sending payment orders to the bank. Is it true that... was aware of the insolvency of the bank when presenting payment orders and at the same time used the existing... at the time of presentation of payment orders to the bank, the taxpayer was aware of which...
For the transfer of funds under payment orders, referring to clause 11 of Article... the bank cannot refuse to execute the disputed payment orders of the Plaintiff. Similar conclusions... refused to carry out transactions on a payment order not due to unusual... not related to transactions on payment orders, but aimed at assessing business...
Representing an order from the account depositor (payer) to his bank to transfer a certain amount to the recipient’s account opened in this or another bank.
When making payments by payment orders, the bank undertakes, on behalf of the payer, at the expense of funds in his accounts, to transfer a certain amount of money to the account of the person specified by the payer in this or another bank within the period provided for by law or established in accordance with it, unless a shorter period is provided bank account agreement.
Payment orders, by agreement of the parties, can be urgent or ahead of schedule.
Urgent payment orders are used in the following cases:
A payment order can be paid in full or in part if there is no money in the payer’s account, which is noted on the payment document.
Rice. 4. Scheme of settlements by payment orders:Payment requests-orders(Fig. 5) - the supplier’s requirement to the buyer to pay, on the basis of the settlement and shipping documents (bill of lading) sent to him, the cost of the products supplied under the contract, work performed and services to the servicing bank. Issued by the supplier. The payer is obliged to submit an acceptance of payment to the servicing bank within three days.
The payer, having determined the possibility of paying the received payment request-order, submits this document to the bank servicing him to transfer the amount accepted by him to the seller’s bank account. Thus, a payment request-order represents a demand from the seller to the buyer and an order from the buyer to his bank to make payment on the basis of settlement and shipping documents for the supplied products.
Payment order is a settlement document containing the claim of the creditor (recipient of funds) under the main agreement to the debtor (payer) for the payment of a certain amount of money through the bank.
Payment requirements are used in payments for goods supplied, work performed, services rendered, as well as in other cases provided for by the main contract.
Settlements through payment requests can be carried out with prior acceptance and without the payer’s acceptance.
Without the payer's acceptance, settlements with payment requests are carried out in the following cases:
The payment request is drawn up on the form 0401061 .
The payment request shall indicate:
In a payment request paid with the payer’s acceptance, the recipient of the funds enters “with acceptance” in the “Terms of payment” field.
The period for accepting payment requests is determined by the parties to the main agreement. Wherein the period for acceptance must be at least five working days.
When registering a payment request, the creditor (recipient of funds) under the main agreement in the “Term for acceptance” field indicates the number of days established by the agreement for accepting the payment request. In the absence of such an indication, the period for acceptance is considered to be five working days.
On all copies accepted by the executing bank for payment requests, the responsible executor of the bank in the field “Expiration of the acceptance period” enters the date upon which the period for acceptance of the payment request expires. When calculating the date, working days are taken into account. The day the bank receives the payment request is not included in the calculation of the specified date.
The last copy of the payment request is used to notify the payer of the receipt of the payment request. The specified copy of the payment document is transferred to the payer for acceptance no later than the next business day from the date of receipt of the payment request by the bank. The transfer of payment requests to the payer is carried out by the executing bank in the manner prescribed by the bank account agreement.
Payment requests are placed by the executing bank in the file cabinet of settlement documents awaiting acceptance for payment until the payer's acceptance is received, the acceptance is refused (full or partial), or the acceptance period expires.
The payer, within the period established for acceptance, provides the bank with the appropriate document on the acceptance of the payment request or refusal in whole or in part from its acceptance on the grounds provided for in the main agreement, including in the event of a discrepancy between the applied payment form and the concluded agreement, with a mandatory reference to clause, number, date of the contract and indicating the reasons for refusal.
The payer may grant the executing bank in the bank account agreement the right to pay payment claims submitted to his account by any creditors (recipients of funds) indicated by the payer if he does not receive from the payer a document on acceptance or refusal to accept (full or partial) the payment claim within the period specified. established for acceptance.
When accepting payment requests, the application is drawn up in two copies, the first of which is drawn up with the signatures of officials who have the right to sign settlement documents and the payer’s seal.
In case of complete or partial refusal of acceptance, the application is drawn up in triplicate. The first and second copies of the application are drawn up with the signatures of officials who have the right to sign settlement documents and the payer’s seal.
The responsible executive of the bank servicing the payer's account checks the correctness and completeness of the client's application for acceptance, refusal of acceptance, the presence of grounds for refusal, references to the number, date, clause of the contract in which this basis is provided, as well as the correspondence of the number and date of the contract, specified in the payment request and affixes his signature and the bank’s stamp indicating the date on all copies of the application. The last copy of the application for acceptance or refusal of acceptance is returned to the payer as a receipt for receipt of the application.
Accepted payment request no later than the business day following the day of receipt of the application, it is written off by a memorial order from the off-balance sheet account for recording the amounts of settlement documents awaiting acceptance for payment, and is paid from the payer’s account. A copy of the application, together with the first copy of the payment request, is placed in the documents of the day as a basis for debiting funds from the client’s account.
In case of complete refusal to accept the payment request-order is written off by a memorial order from the off-balance sheet account for recording the amounts of settlement documents awaiting acceptance for payment, and no later than the business day following the day the application was received, it must be returned to the issuing bank along with a copy of the application for return to the recipient of the funds.
A copy of the application, together with a copy of the payment request and a memorial order, is placed in the documents of the day as a basis for writing off the amount of the payment request from the off-balance sheet account for recording the amounts of settlement documents awaiting acceptance for payment, and returning the settlement document without payment.
In case of partial refusal to accept the payment request-order no later than the business day following the day of receipt of the application is written off in full by a memorial order from the off-balance sheet account for recording the amounts of settlement documents awaiting acceptance for payment, and is paid in the amount accepted by the payer. In this case, the amount of the payment request, indicated by numbers, is circled and the new amount to be paid is displayed next to it. The entry made is certified by the signature of the responsible executive of the bank.
One copy of the application, together with the first copy of the payment request, is placed in the documents of the day as a basis for debiting funds from the client’s account, another copy of the application, no later than the business day following the day the application is received, is sent to the issuing bank for transfer to the recipient of the funds.
If an application for acceptance or refusal of acceptance is not received within the prescribed period, as well as in the absence of a condition in the bank account agreement provided for in clause 10.4 of this part of the Regulations, the payment request on the next business day after the expiration of the acceptance period is written off by a memorial order from the off-balance sheet account of amounts. settlement documents awaiting acceptance for payment, and is returned to the issuing bank indicating on the reverse side of the first copy of the payment request the reason for the return: “Consent for acceptance was not received.”
All disagreements arising between the payer and the recipient of funds are resolved in the manner prescribed by law.
In the payment request for the direct debiting of funds from payers’ accounts on the basis of legislation, in the “Terms of payment” field, the recipient of the funds enters “without acceptance”, and also makes a reference to the law (indicating its number, date of adoption and the corresponding article), on the basis of which collection is carried out. In the “Purpose of payment” field, the collector, in established cases, indicates the readings of measuring instruments and current tariffs, or makes a record of calculations based on measuring instruments and current tariffs.
In the payment request for direct debit of funds based on the agreement, in the “Terms of payment” field, the recipient of the funds indicates “without acceptance”, as well as the date number of the main agreement and its corresponding clause providing for the right of direct debit.
Direct debiting of funds from an account in cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on direct debiting of funds or on the basis of an additional agreement to the bank account agreement containing the corresponding condition. The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds), who has the right to submit payment requests for debiting funds without acceptance, the name of the goods, works or services for which payments will be made, as well as about the main agreement (date, number and the corresponding clause providing for the right of direct debit).
The absence of a condition on direct debiting of funds in a bank account agreement or an additional agreement to a bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is grounds for the bank to refuse to pay a payment request without acceptance. This payment request is paid in accordance with the preliminary acceptance procedure with a period for acceptance of five working days.
When accepting payment requests for direct debiting of funds, the executive officer of the executing bank is obliged to check the presence of a reference to the legislative act (main agreement) giving the recipient of funds the right to the specified settlement procedure, its date, number, corresponding item, as well as, in established cases, the presence of measurement readings devices and current tariffs or records of calculations based on measuring instruments and current tariffs.
In the absence of an indication “without acceptance”, payment requests are subject to payment by the payer in the order of preliminary acceptance with a period for acceptance of five working days.
Banks do not consider the merits of payers’ objections to debiting funds from their accounts without acceptance.
Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
This makes it possible to automatically account for payments in electronic document management.
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity, individual entrepreneur - full name, legal status and address must be noted in brackets. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code belonging to the payer’s bank (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– INN of the payer. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– TIN of the recipient. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is in the range from 09 to 14, then field 22 or field 60 must be filled in without fail.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. The budget classification code reflects the type of income of the Russian budget: duty, tax, insurance premium, trade fee, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for payment grounds. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107– indicator of the tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. The date is written after the letter designation. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Typically, the payment form must be drawn up in 4 copies:
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
How to fill out a payment order for the transfer of funds, and at the same time avoid making mistakes? Let me start with the fact that filling out a payment order is carried out on the basis of the requirements set out in Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”. Based on this provision and taking into account the other requirements of other Regulations of the Bank of Russia and Federal laws on banking, each Russian bank is required to have its own internal bank regulations and instructions, which must set out in detail all the work carried out by the bank and the requirements for filling out payment documents for processing money transfers funds.
Since 2012, filling out payment documents and the procedure for transferring funds, both for legal entities and individual entrepreneurs, and for individuals, is carried out on the basis of uniform rules and regulations set out in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P.
In accordance with Central Bank Regulation N 383-P, transfers of funds, both through bank accounts and without opening bank accounts, are carried out by banks only on the basis of approved standard forms of non-cash payments, and only on the basis of customer orders. The following forms of customer orders are used:
The client’s order to transfer funds, in the form of a payment order, is issued:
So, by order of the payer, the payer’s bank can now draw up orders (instructions) for the client and carry out one-time and (or) periodic transfers of funds, both to the payer’s bank account and without opening a bank account to the payer (clause 1.15 N 383-P ).
If the payment order is drawn up by the client, then banks’ complaints regarding incomplete or incorrect filling in of such details as: – order of payment are especially frequent; purpose of payment; information about VAT...
Payment order details are mandatory data, the quantity and meaning of which is established by the Regulations of the Bank of Russia and supplemented by regulations of the Ministry of Finance of the Russian Federation, and the unauthorized absence of some details in the payment document entails the impossibility of the bank executing the client’s order to transfer funds.
Each payment order detail has its own number, all payment order details are numbered in Appendix 3 to Regulation N 383-P, and are located in strictly designated places (fields) of the payment document form. Payment order details for electronic transfers are also limited by the maximum number of characters, which can be viewed in Appendix 11 to Regulation N 383-P.
In order for the payment to reach its destination, the payment order must be filled out without errors, for which the bank client needs to know the rules for filling out the payment order and, of course, have all the necessary details for this.
BIC is the identification of banks participating in settlements in Russia through codes assigned to banks.
For example:
> BIC of Sberbank of Russia OJSC -
The number of the correspondent account of the credit organization, the correspondent sub-account of a branch of the credit organization opened in a division of the Bank of Russia is indicated. The value of the details is not indicated if the payer is a client who is not a credit institution, a branch of a credit institution, serviced by a division of the Bank of Russia, or a division of the Bank of Russia
The payer's bank account number consists of 20 characters.
The field contains the number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia.
For example, the correspondent account of Bank of Moscow OJSC in the OPERA of the Moscow State Technical University of the Bank of Russia:
- 30101 810 500 000 000 219
The recipient's bank account number.The number of the correspondent account of the credit organization, the correspondent sub-account of a branch of the credit organization opened in a division of the Bank of Russia is indicated.
The value of the details is not indicated if the recipient of the funds is a client who is not a credit institution, a branch of a credit institution, is served by a division of the Bank of Russia, or a division of the Bank of Russia, as well as when transferring funds from a credit institution, a branch of a credit institution to a division of the Bank of Russia for cash withdrawal funds to a branch of a credit institution that does not have a correspondent subaccount.
The recipient's bank account number consists of 20 characters. The number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia is indicated.
For example:
Client account number,
- name and location (abbreviated) of the bank.
Besides: the details may indicate, in accordance with legislation or an agreement, additional information that makes it possible to establish information about the recipient of funds, while the symbol “//” is used to highlight them
FULL NAME. the payer, individual or individual entrepreneur is indicated in the nominative case.
Filling examples:
Financial and Treasury Department of the South-East Administrative District
Ivanov Ivan Ivanovich IP
The account number of the recipient of funds in the bank is indicated, formed in accordance with the rules of accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation.
The recipient's account number consists of 20 characters and is assigned at the time of account registration. May start with the following numbers - 405, 406, 407, 408…
For example, account (conditional):
40702810300450000051
The account number may not be entered if:
The recipient is the credit institution in which the payer's account is opened,
A legal entity transfers funds from its bank account in favor of several individuals who are clients of one bank (salaries, social payments and other payments provided for by the legislation of the Russian Federation).
In accordance with the rules of accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation, the following codes are indicated:
> payment order - 01,
> collection order - 06,
> payment request - 02
> payment order - 16
Payment orders always indicate the code - 01
, which is affixed on the basis of the “List of symbols (ciphers) of documents entered into bank accounts” of Appendix No. 1 of the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation.
In accordance with Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 N 107n, in detail 22 “Code” - must be indicated UIN (unique accrual identifier).
The rule for filling out the UIN will come into force on March 31, 2014. The structure of a unique accrual identifier (UIN) must consist of 20 digits, and the structure of a single identifier of an individual, if it is formed on the basis of the details of a citizen’s identity document, must have 25 digits.
Before this date, the UIN must be included in the “Purpose of payment” details. In this case, to highlight the UIN identifier, there must be after it
the characters "///" are indicated.
For example: UIN12345678901234567890///
The details are filled in when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation.
If it is impossible to indicate a specific value for the “Code” indicator, zero (“0”) is indicated in the order to transfer funds.
In a payment order for the total amount with the register, a reference is made to the register and the total number of orders included in the register, while the symbol “//” is indicated before and after the word “register”.
In a payment order for the total amount, drawn up on the basis of orders of payers - individuals, a reference is made to the register (application) and the total number of orders included in the register (application), while before and after the words "register", "application" a symbol is indicated "//"
There are no strict requirements for filling out this field, but from 01/01/2014 and until March 31, 2014, the UIN must be included in the “Purpose of payment” details. (see box 22)
Examples:
For foreign exchange transactions in the currency of the Russian Federation, the following information is indicated before the text part of the “Payment Purpose” field:
* The maximum number of characters in details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 is indicated without delimiters.
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 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.
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.
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Field number |
Name |
Decoding the meaning |
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|---|---|---|---|
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Title of the document |
Payment order |
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OKUD form |
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Document number and date of preparation |
Follow chronology when creating payment orders |
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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 |
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Amount (in words and numbers) |
Write the amounts in words and numbers in the columns accordingly |
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Payer's name |
Fill in the full name of the organization (maximum 160 characters) |
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Payer's personal account |
Enter the twenty-digit number of a current personal account opened with a credit or financial institution |
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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 |
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Bank identification code, fill out in accordance with the “BIC of the Russian Federation Directory” |
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Correspondent account |
Indicate the bank's correspondent account number, if available. |
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Recipient information block |
Fill in the same information about the recipient, his bank and personal account |
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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 |
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Additional Information |
Leave these fields blank; specific instructions from the bank are required to fill out this information. |
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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) |
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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” |
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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 |
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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 |
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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 |
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Specify the code in accordance with the current OKTMO classifier. You can check the codes at the Federal Tax Service |
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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 |
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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” |
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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.) |
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Date of the founding document |
Enter the number of the document that is the basis (for example, an agreement) |
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This field is not required. Exception: transfer of fees for 2014 and previous periods |
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The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.
Payments are used to settle accepted obligations and more. The following options are available for public sector employees:
Let's look at the features of transferring taxes and insurance premiums using examples.
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.
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 independently make an 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.
