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Payment order for trade fee. Download sample. How to fill out a payment order for a trade fee Sample payment order for a trade fee

In our material today, the reader will find the BCC for payment of the trading fee in 2020.

In addition, we will answer pressing questions on this topic that concern entrepreneurs. In particular, you will find out whether the BCC for the trading fee has changed in 2020, in which territories the trading fee has been introduced, which BCC to indicate in field 104 of the payment order.

Territories of the trade tax

The trade tax in Russia was first introduced on July 1, 2015. In accordance with Art. 15 of the Tax Code of the Russian Federation, it belongs to the category of local taxes and fees. According to Art. 410 of the Tax Code of the Russian Federation, municipal authorities of three federal cities - Moscow, St. Petersburg, Sevastopol - have the right to introduce it on their territory.

However, at the moment, the trade tax has been introduced exclusively in the territory of the city of Moscow, in accordance with Moscow City Law No. 62 of December 17, 2014. The rest of the federal cities are still engaged in preparatory work. In the city of Moscow, the trade tax continues in 2020.

Let us draw your attention to the fact that an individual entrepreneur or LLC may be registered in another subject of the Russian Federation as an entrepreneur, but if the object of his trade is located in the territory in which the trade tax has been introduced, then he will be the payer of the trade tax.

Before starting activities, he needs to submit a notification to the Federal Tax Service at the location of this facility.

Trade tax payment deadlines in 2020

Entrepreneurs are required to calculate the amount of the trading fee and pay it quarterly. Report on payment of the trade fee, in accordance with Art. 414 of the Tax Code of the Russian Federation, not necessary.

The deadline for payment of the trade tax is the 25th day of the month following the taxable quarter. Namely:

• IV quarter of 2019 - January 27, 2020;
• Q1 2020 – April 27, 2020;
• Q2 2020 – July 27, 2020;
• III quarter of 2020 - October 26, 2020;
• IV quarter of 2020 - January 25, 2021.

Payment order for payment of trade fee

According to paragraph 7 of Art. 416 of the Tax Code of the Russian Federation, the payment order must include the details of the Federal Tax Service branch where the trade tax payer is registered.

The rules for filling out a payment order are regulated by Bank of Russia Regulation No. 383-P and Appendices 1 and 2 to Order No. 107n of the Ministry of Finance of the Russian Federation.

If the trade fee is paid for a property, then the payment order indicates the details of the Federal Tax Service at the place of registration of the individual entrepreneur (organization) as the payer of the trade fee. In this case, the OKTMO code is indicated at the place of trade.

If the trade fee is paid at the place of residence of the individual entrepreneur (location of the organization), then the payment order indicates the details of the Federal Tax Service, in which the individual entrepreneur (organization) is the payer of the trade fee. In this case, the OKTMO code is indicated at the place of trade indicated in the notification of registration as a payer of the trade tax.

The BCC for the trade fee in 2020 is indicated in field 104 of the payment order. In case of payment of fines and penalties associated with the trade fee, other BCCs are indicated.

We bring to your attention the current BCCs for payment of trade tax in 2020:

• KBK for payment of trade tax in 2020: 182 1 05 05010 02 1000 110
• KBK for payment of penalties: 182 1 05 05010 02 2100 110
• KBC to pay the fine: 182 1 05 05010 02 3000 110

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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.

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To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.

Payment code

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:

• payer;
• jar;
• recipient of funds.

This makes it possible to automatically account for payments in electronic document management.

Step-by-step instructions for filling out a payment order

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– Payer’s TIN. 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 the basis of payment. 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).

Additional nuances

Typically, the payment form must be drawn up in 4 copies:

• The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
• The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
• 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
• The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.

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.

| Accountant | 4 012 | votes: 2

What should you pay attention to when filling out a payment order? How many payments need to be sent to the bank if trade is carried out through several stores located in different areas of the city? Which BCC should I indicate? Is it required to report to the tax office about payment of trade tax? The answers to these and other questions are in our article.

Only the authorities of federal cities - Moscow, St. Petersburg and Sevastopol - can introduce a trade tax on their territories. Only the Moscow government took advantage of this right and, starting from July 1, 2015, organizations and entrepreneurs are required to pay a fee for the right to trade in the metropolis. The first time you need to pay the trade fee is for the third quarter of 2015 no later than October 26, 2015.

The trade fee must be paid if the object of trade is used in one of the types of trade activities that are listed in Moscow City Law No. 62 dated December 17, 2014 “On Trade Fees”. The basis for paying the trade fee is notification of registration as a fee payer.

According to paragraph 2 of Article 417 of the Tax Code of the Russian Federation, the trade tax is transferred no later than the 25th day of the month following the taxable period (quarter). Since the trade tax was introduced in Moscow on July 1, 2015, this means that you will need to pay the new fee for the first time (for the third quarter of 2015) no later than October 26, 2015 (October 25 falls on a Sunday). Payment for the fourth quarter of 2015 will need to be transferred no later than January 25, 2016.

Do I need to submit copies of invoices for payment of trade tax to the tax office? No, it is not necessary, since tax authorities must independently administer incoming payments. But in order for the payment to arrive as intended, it is important to fill out the payment order correctly.

Payment order form

The payment order for payment of the trade fee is drawn up according to standard form No. 0401060. This form with the numbers of all fields is given in Appendix 3 to the Bank of Russia Regulation No. 383-P dated June 19, 2012.

As a rule, the greatest difficulties arise when filling out fields, the content of which may vary depending on the purpose of the payment, the territorial affiliation of the payment, the status of the payer, etc. Let's see what should be indicated in these fields when generating a payment invoice for payment of the trade fee.

Payer status

If the trade fee is paid by an organization, then in field 101 “Payer status” you need to enter 01, and if an individual entrepreneur - 09.

OKTMO code and payee

The OKTMO code is indicated in field 105 of the payment order. When filling out a payment form for payment of the trade tax, you should enter the OKTMO code, which corresponds to the territory where trade is carried out. And depending on the type of trade object (movable or immovable property), the information in field 16 “Recipient” of the payment will change.

OKTMO codes of municipalities of Moscow (municipal districts, city districts and settlements) are contained in the All-Russian Classifier of Municipal Territories, approved by Order of Rosstandart dated June 14, 2013 No. 159-st. You can also find out this code using the service on the website of the Federal Tax Service of Russia.

Trade is carried out through the property

If trade on the territory of Moscow is carried out through a real estate property (for example, a store), then the organization or individual entrepreneur must register as a trade tax payer with the tax office at the location of the property. This is stated in paragraph 7 of Article 416 of the Tax Code of the Russian Federation. But what if you use several trade facilities that are located in Moscow, but in territories under the jurisdiction of different Federal Tax Service Inspectors? In the described situation, a notification of registration as a trade tax payer is submitted to the inspectorate at the location of the object that is listed first in the notification (clause 7 of Article 416 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3 /10382@). This means that the payer of the trade tax must be registered in this capacity with only one Moscow inspectorate, even if he trades in different areas of the city. But what OKTMO code should be specified in this case?

Taxable period

When transferring the trade fee for the third quarter of 2015, in field 107 “Tax period” of the payment, enter KV.03.2015.

Document number and date

In field 108 “Document number” and in field 109 “Document date” of the payment order you must indicate “0” (clauses 9 and 10 of appendix 2 to order No. 107n).

Purpose of payment

In field 24 “Purpose of payment” of the payment order, additional information related to the transfer of funds and their purpose is entered. For example, in this field you can enter: “Trading fee for the third quarter of 2015.”

Payment type

From January 1, 2015, field 110 “Payment type” in payment orders is not filled in (Order of the Ministry of Finance of Russia dated October 30, 2014 126n). Therefore, this field should simply be left blank.

Responsibility for non-payment of trade tax

If an organization or individual entrepreneur is subject to the payment of a trade tax in Moscow, but does not register as a tax payer, then this will be regarded as conducting business without registration. And for this violation a fine may be issued in the amount of 10 percent of the income received as a result of such activity, but not less than 40,000 rubles (Clause 2 of Article 116 of the Tax Code of the Russian Federation). There may also be fines for the very fact of failure to provide notice. In addition, if you do not submit a notice of registration as a trade tax payer, the organization or individual entrepreneur (on OSNO or USN) will lose the right to reduce taxes by the amount of the fee.

For non-payment or incomplete payment of the trade fee, which occurred as a result of incorrect calculation of the fee or other unlawful actions (inaction) of the payer, a fine of 20% of the unpaid amount is provided. And if it is proven that the act was committed intentionally, the fine will be 40% of the unpaid fee (Article 122 of the Tax Code of the Russian Federation). In addition, in case of late payment, you will need to pay a penalty (Article 75 of the Tax Code of the Russian Federation). Thus, correct completion of the payment order and, as a result, timely receipt of the trade fee to the budget will protect the organization or individual entrepreneur from various negative consequences.

Registration of a payment order for trade tax allows you to save the payer money on further tax deductions. The BCC for trade fees must be compiled at least once a quarter. The requirements for processing a payment order and payment standards in 2018 are strictly regulated by Ch. 33 Tax Code of the Russian Federation .

Key points about paying fees

Since July 1, 2015, the following type of taxation has been applied on the territory of the Russian Federation, which refers to the local type of taxation (Article 15 of the Tax Code of the Russian Federation). It is installed in absolutely any city by decision of the municipal authorities (Article 410 of the Tax Code of the Russian Federation). Since 2017, it has been installed in Moscow, as evidenced by Law No. 62 dated December 17, 2014.

Legislative bodies of local authorities of federal cities determine the rates and norms of trade fees, as well as establish benefits and procedures.

Current laws

Trade fee payment deadlines

This type of taxation must be calculated and paid at least once a quarter. The legislation has not established clear periods for trade fees and reporting forms, as Art. 414 Tax Code of the Russian Federation.

The calculated tax amount must be paid to the municipal budget by the 25th of the month. Deadlines for payment of the trade tax are set annually.

Tax payment deadlines in 2018 by quarter:

• For the 1st quarter of 2018 – no later than 04/25/2018.
• For the 2nd quarter of 2018 – no later than July 25, 2018.
• For the 3rd quarter of 2018 – no later than October 25, 2018.
• For the 4th quarter of 2018 – no later than 01/25/2019.

KBK this year

The details for paying the sales tax are different in different regions. The calculated amount of the trade tax must be transferred according to the details of the tax authorities in which the enterprise is registered as a payer of the tax fee, clause 7 of Art. 416 of the Tax Code of the Russian Federation. The payment for the payment of the trade tax this year must be drawn up in accordance with the requirements of the Regulation of the Bank of the Russian Federation dated June 19, 2012 No. 383-P, and use Appendices 1 and 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

In the event that it is necessary to pay a payment order for a property, the payment order must indicate the details of the Federal Tax Service directly at the taxpayer’s place of registration, and it is registered at the place of business of the retail outlet. When filling out the form, you must indicate the BCC in field 104. In 2018, it is required to pay the trade tax.

If you require payment of penalties and fines that are associated with the payment of the fee, you will also need the BCC, according to which budget classification codes are compiled. More details about the classification of codes can be found in Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

To fill out a payment order for the trade fee, taking into account changes in 2018, you can download a sample.

Do not forget that OKTMO in payment documents must be filled out in accordance with the territorial location of the taxpayer and the conduct of trading activities.

Trade tax is a type of local taxes and fees. It is established by decision of municipal authorities and can appear in any locality. As of today, the trade fee is established only in Moscow; accordingly, in the article we will look at how to fill out a payment order for the trade fee in Moscow.

Trade tax payers

Almost all organizations whose activities are related to trade, both retail and wholesale, can pay a trade tax. The following taxpayers are exceptions:

• Working on PSN (on patent);
• Applying unified agricultural tax.

Thus, the following organizations and entrepreneurs are recognized as payers of the trade tax:

• Which carry out trade through objects of a stationary retail chain without trading floors (with the exception of gas stations) and with trading floors;
• Carrying out trade through objects of a non-stationary trading network;
• They sell goods from a warehouse.

Important! A company that owns a retail facility that is not used in trading activities does not have to pay a sales tax on it.

Who is exempt from paying the trade tax?

For some types of activities, tax benefits are provided for the trade tax:

• Retail trade using vending machines;
• Trade taking place at fairs: weekend, specialized or regional;
• Trade that is carried out through trading facilities located in markets (stationary or non-stationary);
• Retail distribution trade carried out in the building of a budgetary, state-owned or autonomous organization;
• Trade in the property complex of the management organization of the agri-food cluster;
• Trade carried out in theaters, cinemas and museums, subject to certain conditions regarding sales volume;
• Carried out through non-stationary objects of the “Print” network, which are located according to the procedure approved by the Moscow government (Read also article ⇒).

Trade fee calculation

The fee is calculated and paid for each retail facility of the organization. In this case, payment can be of two types:

• Voluntary, paid on the basis of one’s own calculations, upon self-registration;
• Compulsory, paid on the basis of tax calculations, if the organization is registered without appropriate notification, but according to information provided by the Department of Economic Policy.

• Kind of activity;
• Characteristics of the retail facility and its location;
• Collection rate.

Let's look at the calculation of the trading fee using an example:

Continent LLC is engaged in retail trade in Moscow. On March 10, 2017, Continent LLC submits a notification to the tax authority against the payer of the fee. Notification is given for objects:

• Store in the Central District, sales area 200 sq.m., open 24 hours a day;
• Store in the Southern District, sales area 35 sq.m., opening hours from 8 to 21 hours.

Trade fee payment deadlines

The trading fee must be transferred to the budget by the 25th day of the month following the billing quarter. For 2017, the payment deadlines are as follows:

• 1st quarter – April 25, 2017;
• 2nd quarter – July 25, 2017;
• 3rd quarter – October 25, 2017;
• 4th quarter – January 25, 2019.

If the deadline for payment falls on a holiday or weekend, the deadline is postponed to the next business day.

Where to pay the trade fee

Payment order for trade fee

When transferring a fee for a commercial property that is immovable, the payment slip should indicate the details of the Federal Tax Service with which the payer is registered as a payer of the fee. OKTMO indicates the one that corresponds to the place of business.

If the fee is paid in accordance with the location of the payer, then the tax details must be indicated to the one in which the payer is registered as a payer of the fee. OKTMO indicates the one that was indicated in the notification when registering with the tax office as a payer of the trade tax.

The checkpoint indicated is the one assigned to the organization upon registration.

Let us consider in detail the procedure for filling out a payment order for the trade fee and BCC for 2017:

Payment upon request of the tax authorities

When organizations or entrepreneurs do not register with the tax authorities on their own, but conduct trading activities, they may be forced to pay a fee. The Department of Economic Policy can detect such objects, which then transmits the information to the tax office. The Federal Tax Service will independently calculate the fee and send the organization a request for payment. The tax office will do this within 30 days from the date of the Department’s notification.

The organization must pay the fee for such a request no later than 8 days from the date of receipt of the request, unless a different period is provided in the request. However, there are exceptions. For example, the requirement to pay the fee for the 2nd quarter states that the deadline is July 10, but the deadline for payment is July 25, so the organization can pay according to the law, not the requirement.

The legislative framework

Answers to common questions

Question: Should organizations pay a sales tax on UTII?

Answer: No, but currently the trade tax is established only in Moscow, and the UTII tax regime does not apply in Moscow.

Question: Does an organization that sells property that is not intended for sale pay a sales tax?

Answer: This type of activity as trade is based on the resale of goods specifically purchased for these purposes. A one-time trade transaction, which is the sale of property acquired for the purposes of the company, does not imply the payment of a sales tax.

Question: Do markets pay trading fees?

Answer: The company that manages the market activities pays the trading fee. And small entrepreneurs who rent space from her have a discount on the sales tax.