Filling out a new payment order form. How to fill out a payment order

After the end of the reporting period, the Federal Tax Service conducts desk audits, as a result of which the organization may receive a requirement to pay a tax, fee, penalty, or fine. In order to pay a debt, you first need to draw up a payment order. Let's figure out how this can be done.

What is a requirement to pay a tax, fee, penalty or fine?

Requirement example
Payment of arrears and penalties

How to draw up a payment order

The rules for filling out a payment order are established.

For each line of the request, it is necessary to generate a separate payment order. This can be done manually - transfer the data from the received request to fields 24 and 104-109 of the payment order.

When filling out a payment slip, you can use this table, which will tell you what value you need to indicate in each field. Be careful when entering data - an error in even one figure will lead to the fact that the organization’s money will not go to its intended destination, and the debt will not be repaid.

Field number	Field name	Meaning
104	KBK	Budget classification code
105	OKTMO	OKATO (OKTMO)
106	Basis of payment	TR
107	Taxable period	The date specified in the request as the deadline for paying the penalty in DD.MM.YYYY format
108	Document Number	Tax authority request number
109	Document date	DD.MM.YYYY - date of request (next to the number on the stamp)
110	Payment type	0
24	Purpose of payment	Name of tax (fee)

You can read complete instructions on how to generate a payment order on the Accounting Online website.

The second option to prepare a payment order is to generate it automatically. This function has recently been available to Kontur.Extern users.

Having received an electronic request for payment in Externa, notify the Federal Tax Service about this by clicking on the button “Send an acceptance receipt to the Federal Tax Service.” Then proceed to create a payment order: follow the “Create payment order” link and enter the name of your bank and current account. The system itself will insert all other data from the request into the appropriate fields of the payment order. You can also choose what type of debt to make a payment for and, if necessary, change the payment amount.

You can create a ready-made payment slip either in Word format and then print it, or download a special text file to then upload to the Internet bank.

How to avoid paying too much

When processing a claim, it is important to know about the peculiarity of indicating amounts in the “Arrears” field. If the amount is marked with an asterisk, then you do not need to pay it - this information is for reference only.

When you create a payment order in Externa, you will never include an amount with an asterisk in it by mistake. This amount will be in the general list, but you cannot select it to generate a payment order.

01/03/2019, Sashka Bukashka

A payment order is a document that contains an order from the owner of a current account to transfer a specific amount of money from this current account in favor of another person: a company, citizen, state and other recipients. Such an order is transmitted for execution to the banking organization in which the current account is opened.

All bank transfers by companies, as well as some payments by ordinary citizens, must be formalized by a special financial document - a payment order (PP). In the article we will tell you what kind of document this is, how to draw it up correctly, and we will analyze a sample payment order.

What is a payment order and why is it needed?

Payment order - what is it in simple terms? The payment is:

For the account owner - an instruction to the bank to transfer money to a third party.
For the bank, a payment order is the basis for debiting money from the owner’s account and crediting it to the recipients’ accounts.
For the recipient - confirmation of receipt of payment, contribution, payment.

Accordingly, this is the answer to the question of why a payment order is needed - for a money transfer through a bank. Without it, such a translation will not be possible.

The document has a unified form and special rules for drafting. That is, it is impossible to create a payment order in any form. The banking organization will not accept such an “order” for execution. You can download the payment order form for free in Excel 2019 and Word at the end of our article.

Payment order form

The payment order form (valid form) is approved in Appendix No. 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. Here's what it looks like:

You can download the payment order form (2019 relevance) at the end of the article.

Is a payment order a legal document? Yes it is. However, only a correctly completed and certified order can be classified as an official or legal document. That is, if an error has crept into the payment slip or there is no signature, then such a form will be returned to the sender.

Why do you need a payment order?

Using a payment order, it is possible to carry out almost any financial transaction involving cash settlements.

The current form of payment is widely used for:

payment for work, services, goods;
settlements with the budget (taxes, fees, duties);
making mandatory payments and loans;
payment ;
purchasing currency;

The payment is drawn up in at least two copies, the first remains with the manager - the owner of the r/account, the second will be kept in the banking institution. The remaining copies of the payment order (if necessary) are transferred to the recipient and (or) the bank in which the recipient's account is maintained.

How to fill out a payment form online

For individuals and individual entrepreneurs, the most relevant payments are the payment of tax fees and obligations. You can download the payment order in our article and fill it out according to the sample. But in order not to drive it in yourself, let’s consider a simpler method. To do this, we use a free service from the Federal Tax Service.

Next, select the form form. In our example, we select a payment order (a payment document will be needed in order to fill out everything and print a receipt, with which you will then need to go to the bank and pay in cash for what you need to pay).

Click “Next” and move on to the next step. Now let's decide on the type of payment. The service requires you to enter the BCC first, but if you do not know the correct budget classification code, then first select “Type of Payment”.

In our example, we create a payment order to pay insurance premiums for compulsory pension insurance in terms of funded pension. Next, select “Payment purpose”.

Now - “Payment type”.

Then - the code of the municipality.

According to the conditions of the example, it is not necessary to indicate the address of the taxable object. Details are required for property tax payments. Click “Next” and proceed to filling out the base.

We select the tax period, that is, the period of time for which we carry out calculations. According to the terms of the example, we make payments for April 2018.

Here you will find a payment order form (sample) and a detailed description of the fields for error-free filling, on which the crediting of funds depends.

Sample payment order form and description of how to fill out the fields

Payment order form (sample) and detailed description of fields for error-free filling

Explanation of the meaning and description of how to fill out each of the fields of the payment order form

Number	Name	Meaning
1	2	3
1	Payment order	Title of the document
2	0401060	Form number according to OKUD OK 011-93, class “Unified system of banking documentation”
3	№	Payment order number. The payment order number is indicated in numbers. If the number consists of more than three digits, payment orders when making payments through the Bank of Russia settlement network are identified by the last three digits of the number, which must be different from “000”
4	date	Date of drawing up the payment order. The date, month, year are indicated in numbers (in the format DD.MM.YYYY) or the number is in numbers, the month is in words, the year is in numbers (in full)
5	Payment type	In payment orders submitted to Bank of Russia institutions for payment by post or telegraph, it is indicated by “mail” or “telegraph”, respectively. In payment orders submitted for electronic settlements, “electronically” is entered in this field in accordance with the regulations of the Bank of Russia regulating electronic settlements. In other cases the field is not filled in
6	Suma in cuirsive	The amount of payment in words in rubles is indicated from the beginning of the line with a capital letter, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopeyka” (“kopecks”, “kopecks”) is also not is shrinking. If the payment amount is expressed in words in whole rubles, then kopecks can be omitted, and in the “Amount” field the payment amount and the equal sign “=” are indicated.
7	Sum	The payment amount is indicated in numbers, rubles are separated from kopecks by a dash sign “-“. If the payment amount is expressed in numbers in whole rubles, then kopecks can be omitted; in this case, the payment amount and the equal sign “=” are indicated, while in the “Amount in words” field the payment amount is indicated in whole rubles
8	Payer	The name of the payer of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the payer, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account. No. of the payer and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered
9	Account No.	Payer's account number. The number of the payer’s personal account in a credit institution, a branch of a credit institution or in an institution of the Bank of Russia is indicated (with the exception of a correspondent account (sub-account) of a credit institution, a branch of a credit institution opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting in the Bank of Russia or rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the payer is a credit organization or a branch of a credit organization
10	Payer's bank	The name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the “BIC” field of the payer’s bank, is indicated. If the payer of the funds is a credit institution, a branch of the credit institution, whose name is indicated in the “Payer” field, then the name of this credit institution , branch of the credit institution is indicated again in the “Payer’s bank” field
11	BIC	Bank identification code (BIC) of the payer's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the “BIC of the Russian Federation”
12	Account No.	Payer's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is indicated, or is not filled in if the payer is a client who is not a credit organization, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia
13	payee's bank	The name and location of the credit institution, branch of the credit institution or institution of the Bank of Russia, whose BIC is indicated in the “BIC” field of the recipient bank, is indicated. If the recipient of the funds is a credit institution, branch of the credit institution, whose name is indicated in the “Recipient” field, then the name of this credit institution , the branch of the credit institution is indicated again in the “Recipient's Bank” field
14	BIC	Bank identification code (BIC) of the recipient's bank. The BIC of a credit organization, a branch of a credit organization or an institution of the Bank of Russia is indicated in accordance with the “BIC of the Russian Federation”
15	Account No.	Recipient's bank account number. The number of the correspondent account (sub-account) opened by a credit organization, a branch of a credit organization in an institution of the Bank of Russia is entered, or is not filled in if the recipient is a client who is not a credit organization, a branch of a credit institution, is serviced in an institution of the Bank of Russia, or an institution of the Bank of Russia, and also when transferring funds to a credit organization, a branch of a credit organization to an institution of the Bank of Russia for the issuance of cash to a branch of a credit organization that does not have a correspondent subaccount
16	Recipient	The name of the recipient of the funds is indicated. Additionally, the number of the client’s personal account, the name and location (abbreviated) of the servicing credit organization, a branch of the credit organization are indicated if the client’s payment is made through a correspondent account opened in another credit organization, another branch of the credit organization, a settlement participant account, an inter-branch settlement account, entered in the “Account” field. No." of the recipient, or indicate the name and location (abbreviated) of the branch of the credit institution servicing the client, if the client's personal account number is entered in the "Account" field. No. of the recipient and the client’s payment is made through the inter-branch settlement account, while the branch’s inter-branch settlement account number is not entered
17	Account No.	Recipient's account number. The number of the recipient's personal account in a credit organization, a branch of a credit organization or the number of a personal account in an institution of the Bank of Russia (with the exception of a correspondent account (sub-account) of a credit organization, a branch of a credit organization opened in an institution of the Bank of Russia), formed in accordance with the rules of accounting, is indicated. in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation. The personal account number in a credit organization or a branch of a credit organization may not be entered if the recipient is a credit organization or a branch of a credit organization
18	Type op.	Type of operation. The code (01) is entered in accordance with the rules for maintaining accounting records in the Bank of Russia or the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation
19	Payment deadline.	Payment term. Not to be filled out before instructions from the Bank of Russia
20	Name pl.	The purpose of the payment is coded. Not to be filled out before instructions from the Bank of Russia
21	Essay. plat.	Sequence of payment. The order of payment is indicated in accordance with the legislation and regulations of the Bank of Russia, or the field is not filled in in cases provided for by regulations of the Bank of Russia
22	Code	Not to be filled out before instructions from the Bank of Russia
23	Res. field	Reserve field. Filled out in cases established by regulations of the Bank of Russia
24	Purpose of payment	The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of commodity documents, contracts, tax (highlighted on a separate line, or a reference is made to the fact that tax is not paid) may also be indicated, other necessary information may also be indicated, including deadline for paying a tax or fee, deadline for payment under the agreement
43	M.P.	Place for the payer's stamp. A seal imprint (if any) is affixed in accordance with the sample declared by the credit institution, branch of the credit institution or institution of the Bank of Russia
44	Signatures	Payer's signatures. Signatures (signature) of persons who have the right to sign settlement documents are affixed in accordance with the samples declared by the credit organization, branch of the credit organization or institution of the Bank of Russia
45	Bank marks	Notes from the payer's bank. The stamp(s) of the credit institution, branch of the credit institution or institution of the Bank of Russia, the date and signature of the responsible executor are affixed
62	Admission to the bank of payments.	Received by the payer's bank. The date of receipt of the payment order at the payer’s bank is indicated according to the rules established for the “Date” field
71	Debited from account plat.	Debited from the payer's account. The date of debiting funds from the payer’s account is indicated according to the rules established for the “Date” field
60	TIN	Payer's TIN. Indicate the payer's TIN, if assigned
61	TIN	Recipient's TIN. Indicate the recipient's TIN, if assigned
101 — 110		The information established by the Ministry of the Russian Federation for Taxes and Duties, the Ministry of Finance of the Russian Federation and the State Customs Committee of the Russian Federation is indicated in accordance with clause 2.10 of Part I of these Regulations

We have prepared video instructions for you on how to fill out a payment form to pay penalties.

Payment of penalties by payment order in 2018-2019

First of all, let us remind you that through penalties the timely payment of mandatory payments is ensured. At the same time, a penalty is not a sanction, but an interim measure.

Read more about tax penalties in this article.

A payment order for penalties has both similarities with a payment order for the main payment (it states the same status of the payer, indicates the same details of the recipient, the same income administrator), and differences. Let's look at the latter in more detail.

So, the first difference is KBK (field 104). For tax penalties, there is always a budget classification code, in the 14th-17th digits of which the income subtype code is indicated - 2100. This code is associated with a significant change in filling out payment orders: since 2015, we no longer fill out field 110 “Payment Type” .

Previously, when paying penalties, the penalty code PE was entered in it. Now we leave this field empty, and the fact that this is a penalty can be understood precisely from the KBK.

ATTENTION! Since 2019, the procedure for determining the BCC is regulated by a new regulatory legal act - Order of the Ministry of Finance dated 06/08/2018 No. 132n. Order No. 65n dated July 1, 2013 has lost force. But this will not affect the general procedure for assigning penalties to BCC.

Basis of payment - 2nd feature of the penalty payment

The 2nd difference in the payment for penalties is the basis of the payment (field 106). For current payments we put TP here. Regarding penalties, the following options are possible:

We calculated the penalties ourselves and pay them voluntarily. In this case, the basis for the payment will most likely have a code ZD, that is, voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement from the Federal Tax Service, because we, as a rule, transfer penalties not for the current period, but for past ones.
Payment of penalties at the request of the Federal Tax Service. In this case, the payment basis will have the form TP.
Transfer of penalties based on the inspection report. This is the basis of payment to AP.

Feature 3 – field 107 “Tax period”

Depending on what served as the basis for the payment, filling out this field will vary:

In case of voluntary payment of penalties (the basis of the PP), there will be 0 here, because penalties do not have a frequency of payment, which is inherent in current payments. If you are listing penalties for one specific period (month, quarter), you should indicate it, for example, MS.02.2019 - penalties for February 2019.
When paying at the request of tax authorities (basis of TR) - the period specified in the request.
When repaying penalties according to the verification report (the basis of the AP), they also put 0.

How to indicate the number and date of the document - grounds for paying penalties

If you pay the fine yourself, enter 0 in fields 108 “Document number” and 109 “Document date”.

In all other cases, in field 108, provide the document number - the basis for the payment (for example, a claim), and do not put the “No” sign.

In field 109, indicate:

date of requirement of the Federal Tax Service - for the basis of payment TR;
the date of the decision to bring (refusal to bring) to tax liability - for the basis of an administrative agreement.

A sample payment order for the payment of penalties in 2019 can be viewed and downloaded on our website:

If the penalty is due to contributions

All of the above-mentioned features of payments for penalties now also apply to the payment of penalties for insurance premiums (except for contributions for injuries), which have become payments to the tax office since 2017.

Learn about the procedure for processing payment orders for insurance premiums from this material.

However, these changes did not affect accident insurance contributions, and penalties for them, as well as these contributions themselves, are still paid to social insurance. When paying both contributions and penalties to the Social Insurance Fund in fields 106 “Basis of payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document”, enter 0 (clauses 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). And if penalties are paid at the request of the fund and according to the inspection report, their details are given in the purpose of payment.

Results

A payment order for the payment of penalties is issued similarly to a payment order for the payment of taxes (the same status of the payer, the same details of the recipient and the same income administrator are indicated).

Payment of penalties by type of taxes and fees is made according to separate BCCs, in categories 14-17 of which the code of the subtype of income is indicated - 2100. In a special order, separate fields of the payment slip for the transfer of penalties (“Basis of payment” and “Tax period” are filled in) ).

A payment order (or payment order) contains the payer's order to transfer funds from his current or personal account to the recipient's account for a banking organization or federal executive body that performs cash service functions (Treasury). Key regulatory documents for filling out instructions by state employees:

the form form was approved by Bank of Russia Regulation No. 383-P dated June 19, 2012 (as amended on October 11, 2018);
rules for filling out details, as well as basic information about calculations, are specified in Order of the Ministry of Finance dated November 12, 2013 No. 107n (as amended on April 5, 2017);
the list of budget classification codes that are used for payments to the budget system is fixed by Order of the Ministry of Finance dated 06/08/2018 No. 132n.

The Bank or the Treasury executes the payment within the period established by law or earlier, in accordance with the terms of the agreement for servicing the payer’s current or personal account.

Sample of filling out the fields of a payment order in 2019

The form of the settlement document is presented in the form OKUD 0401060 (below is a typical file for downloading in Word format).

You can see the payment order (sample) with the code for each field below. For convenience, we have assigned each field a unique code (it is indicated in parentheses). You will find a transcript with an explanation of what to write when filling out a particular field in the table below.

Payment order, form, download Word format

How to fill out a payment order

Field number	Name	Decoding the meaning
	Title of the document	Payment order
	OKUD form
	Document number and date of preparation	Follow chronology when creating payment orders
	Payment type	Specify the type of payment transfer (by mail, electronically, telegraph) or leave the field blank if another type of data transfer is used
	Amount (in words and numbers)	Write the amounts in words and numbers in the columns accordingly
	Payer's name	Fill in the full name of the organization (maximum 160 characters)
	Payer's personal account	Enter the twenty-digit number of a current personal account opened with a credit or financial institution
	Name of the bank	We fill in the full name of the banking, credit or financial organization in which the current personal account is opened
		Bank identification code, fill out in accordance with the “BIC of the Russian Federation Directory”
	Correspondent account	Indicate the bank's correspondent account number, if available.
	Recipient information block	Fill out similar information about the recipient, his bank and personal account
	Type of operation	We put “01”, the value for this column is constant, approved by the rules of accounting in credit and banking companies in Russia
	Additional Information	Leave these fields blank; specific instructions from the bank are required to fill out this information.
	Payment order	We indicate the order in accordance with the norms approved by civil legislation (Article 855 of the Civil Code of the Russian Federation)
		You should enter the payment UIN if it is assigned for a specific type of transfer. If the organization pays independently, and not according to the stated requirement, then write “0”
	Purpose of payment	Here, indicate for what and on what basis (documentation) the payment is made. The accountant can indicate the deadlines for fulfilling obligations under the contract or the deadlines for paying tax obligations, if necessary. Or establish a legislative reference establishing the basic requirements for carrying out calculations
		Enter the TIN of the payer (60) and recipient (61) in these fields
		Specify the checkpoint of the payer organization (102) and the recipient organization (103)
The block of fields 104-110 is filled in ONLY when transferring payments to the budget system of the Russian Federation and extra-budgetary funds
	Payer status	We fill it out only when making payments to the budget or customs duties (fees). are given in Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n

		Specify the code in accordance with the current OKTMO classifier. You can check the codes at the Federal Tax Service
	Basis of payment	The grounds are listed in paragraphs 7 and 8 of Appendix No. 2 of Order of the Ministry of Finance dated November 12, 2013 No. 107n, you need to enter the appropriate code: “TP” - payments for the current year; “ZD” - voluntary repayment of debts for expired tax, settlement (reporting) periods in the absence of a requirement from the tax authority; “BF” - current payment of an individual - bank client (account holder); “TR” - repayment of debt at the request of the tax authority; “RS” - repayment of overdue debt; “OT” - repayment of deferred debt; “RT” - repayment of restructured debt; “PB” - repayment by the debtor of debt during the procedures applied in a bankruptcy case; “PR” - repayment of debt suspended for collection; “AP” - repayment of debt according to the inspection report; “AR” - repayment of debt under a writ of execution; “IN” - repayment of investment tax credit; “TL” - repayment by the debtor’s founder of the debt during the procedures applied in a bankruptcy case; “ZT” is the repayment of current debt during the procedures used in a bankruptcy case. If “0” is indicated in detail “106”, tax authorities will attribute the received money to one of the above grounds, guided by the legislation on taxes and fees
	Taxable period	Indicate the period in which the employee incurred taxable income. When transferring personal income tax on vacation and sick pay, in this field you must indicate the month on which the day of their payment falls. For example, “MS.02.2019”, “KV.01.2019”, “PL.02.2019”, “GD.00.2019”, “04.09.2019”
	A document base	Indicate the number of the claim or other document on the basis of which we make the payment, with a brief explanation of the type of document (TR - demand, RS - decision on installment plan, etc.)
	Date of the founding document	Enter the number of the document that is the basis (for example, an agreement)
		This field is not required. Exception: transfer of fees for 2014 and previous periods

The finished document must be certified by the signatures of the head and chief accountant, as well as the seal of the institution.

Settlements by payment orders

Payments are used to settle accepted obligations and more. The following options are available for public sector employees:

Payment of obligations to suppliers and contractors, advance payments are acceptable. Indicate the exact details of the accounts and agreement in the assignment. Do not fill in fields 104-110 and 101 and 22. Be sure to indicate VAT in the cost of goods, works, services, and if it is missing, write “Without VAT”.
Payments for loans and borrowings in banking and financial institutions. Enter the details of the agreement (loan agreement) in field 24. Do not fill in fields 104-110, 101, 22.
Transfers of wages, advances, vacation pay and benefits to employees of a budgetary institution. Pay attention to filling out the queue (cell 21); for salary, enter “3” (Article 855 of the Civil Code of the Russian Federation). The transfer deadlines specified in the collective agreement must be observed. Leave fields 22, 101, 104-110 blank.
Advances for travel expenses for employees. Indicate the number of the basis document (estimate) in the purpose of payment. Do not fill in the fields to clarify tax payments.
, taxes, fees. Check that fields 104-110 of the form are filled out correctly. The BCC can be clarified with the Federal Tax Service or the Social Insurance Fund (by).

Let's look at the features of transferring taxes and insurance premiums using examples.

An example of filling out a payment order for transferring personal income tax from employee salaries to the Federal Tax Service

Let's say the amount was 102,302 rubles.

Let’s look at how to fill out the tax fields of a payment order in 2019 (sample), since this is what most often causes difficulties.

Field 4. Date of payment. The tax must be paid within the established deadlines. For benefits and vacations, create a payment slip no later than the last day of the month for which payments were made. When transferring wages or other income, set a date no later than the day following the day of payment of income to the employee (paragraphs 1 and 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation).

We fill out fields 6 and 7 without kopecks, since the tax is calculated and transferred in rubles: 102,302.00 rubles.

In prop 22 put “0”.

Set the payer status (detail 101) to “02”, since the organization acts as a tax agent for employees receiving salaries.

How to generate a payment order to the tax office

For the tax office, you can generate a payment order online, quickly and without errors, on the official website of the Federal Tax Service of Russia. The service is free (thank you). Here you can prepare a new document (print it or send it by mail, but it may end up in spam), check the accuracy of the already drawn up payment document, or 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.