From 1 October In 2017, many things change again in the work of accountants: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them major changes.

New forms and rules for filling out VAT documents from 01.10.2017

From 10/01/2017, taxpayers will have to apply new forms of invoices, accounting journal, purchase book and sales book.

New form 4-FSS for 9 months

The new form was approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from a report for 9 months.

• The title page was supplemented with a new field "Public organizations" for the sign of the insured. In it, such organizations put down the sign of the insured in accordance with the source of funding
• Table 2 was supplemented with new lines “Debt for the reorganized insured and (or) deregistered separate subdivision of the legal entity” and “Debt for the territorial body of the Fund to the insured and (or) deregistered separate subdivision of the legal entity”

Changes in payments from October 2, 2017

• New field codes 107.

  We set two new values ​​for field 107 in payments for the transfer of customs payments:

  "PD" - if you pay according to the passenger customs receipt;
  "KV" - if you pay according to the receipt of the recipient of the international postal item.

  At the same time, in field 108, enter the last seven digits from the customs declaration number (serial number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses "03", "16", "19" and "20".

• New payment identifiers.

  In field 108, continue to indicate the code of the identifier of information about an individual, if in field 101 the status is "03," 19 "," 20 "or" 24 ". This rule is for payments to the budget that are not related to the payment of tax or customs payments. Here are three new indicators for field 108 of payments to the budget for such situations:

  "28" - a foreign passport of a citizen of Russia;
  "29" - certificate of temporary asylum in Russia;
  "30" - certificate of consideration of the petition on the merits.

• New value for field 101.

  Indicate the code "28" in field 101 of the payment order if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use the code "06" in this case.

Starting October 1, 2017, inspectors will calculate penalties for late tax payments for organizations in a new way.

If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, penalties from 31 days will be doubled - based on 1/150 of the refinancing rate.

Switching to the map "World"

From October 1, all sellers are required to accept national payment cards for payment if the revenue for the previous year exceeds 40 million rubles.

A new obligation for sellers was introduced by the Law of May 1, 2017 No. 88-FZ. If the organization refuses to accept Mir cards, then it can be fined 50,000 rubles. (part 4 of article 14.8 of the Code of Administrative Offenses of the Russian Federation).

Decree of the Government of the Russian Federation of August 19, 2017 No. 981 affected the rules for filling out invoices, purchase and sales books.

A new column "Product type code" was added to it. It is filled out only when selling goods exported outside the territory of Russia to the territory of a state - a member of the Eurasian Economic Union. In the absence of data in the column, a dash is affixed.

In addition, the name of column 11 has been changed. Instead of the name “Customs Declaration Number”, it will be “Customs Declaration Registration Number”.

At the same time, the essence will not change: the number that was previously indicated in this column was the registration number (it looked like XXXXXXXX/XXXXXX/XXXXXXX).

This is what the invoice looks like from October 1, 2017. Click on the image, it will enlarge.

As expert Stepan Frolov from , one can also find advantages in the adopted changes: “Changes in the books of purchases and sales, as well as in invoices, attract special attention. It is not entirely clear what intent our officials are pursuing when they make such changes. As practice shows, it is minor changes in the documentation that become the causes of gross errors. I would like to hope that this will not happen to our colleagues.

The only thing that can please us, as taxpayers, is that in the Decree of the Government of the Russian Federation No. 981 of August 19, 2017, parliamentarians took into account many aspects of the issue. In particular, the requirement to seal the books of purchases and sales compiled on paper in general and additional sheets to them is excluded - it's a plus. Difficulties in filling out books of purchases and sales are excluded - this is also a big plus. And yet, these are not so fundamental amendments and mistakes "through inattention", I'm afraid, they will still be.

Of course, it is pleasing that the instructions from the letter of the Ministry of Finance dated November 26, 2014 No. 03‑07‑11 / 60221, with regards to column 7 of the book of purchases and sales, can now be fully taken as a guideline in work. I am sure that this problem haunted more than one hundred specialists».

New rules for calculating penalties

From October 1, 2017, the procedure for calculating penalties for non-payment of tax in relation to organizations has changed. Amendments were made to paragraph 4 of Article 75 of the Tax Code by Federal Law No. 401-FZ dated November 30, 2016.

In case of delay in payment of up to 30 calendar days, the penalty will be calculated as usual - based on one three hundredth of the refinancing rate of the Bank of Russia. According to the new rule, starting from the 31st day, the penalty will be one hundred and fiftieth of the discount rate.

The refinancing rate is now 8.5% per annum.

The changes apply only to legal entities. For individuals, including individual entrepreneurs, everything remains the same.

New payment details

When filling out payment documents, two new statuses:

• "27" - credit institutions (branches of credit institutions) that issued an order for the transfer of funds transferred from the budget system of the Russian Federation that were not credited to the recipient and are subject to return to the budget system of the Russian Federation;
• "28" - a participant in foreign economic activity - the recipient of an international postal item.

The changes apply only to credit institutions, Russian Post and recipients of international mail.

Besides, for customs payments, two new values ​​will be added to the requisite "106":

• "PD" - passenger customs declaration;
• "KV" - a receipt of the recipient of the international postal item.

New responsibilities on the MIR card

On October 1, amendments to the law on the protection of consumer rights came into force, according to which sellers (executors) are required to ensure the acceptance of Mir cards if their sales revenue for the previous year exceeds 40 million rubles.

Until this date, trade organizations with an income of 120 million rubles a year are required to accept cards of the national payment system. Taking into account that the income limit under the "simplified" system in 2016 was 79.740 million rubles, such taxpayers until 01.10.17 were not subject to this provision for equipping the outlet with equipment for accepting Mir cards.

From October 1, USN payers with a revenue of more than 40 million rubles will have to ensure the acceptance of national cards in their stores. For violation of this rule, companies face an administrative fine of up to 50 thousand rubles.

Today, one of the dominant types of non-cash payments in the Russian Federation is the execution of a payment order. But, despite their widespread use, when generating payment orders, questions often arise about the correct filling in of the document fields. Especially often, legislators change the requirements for providing information positioning the status of the payee and the factor of direction of the payment. This is requisite 110 in the payment order. Let's talk about the features of filling it out in 2018.

General provisions about the document

The payment order form, like all other forms of documents for which settlements are made, was prepared and approved by the Central Bank of the Russian Federation in Regulation No. 383-P dated 06/19/2012. It also presents the methodology, adhering to which the document is filled out, and in Appendix No. 3 - its approved form, indicating the numbered fields for ease of filling. We will not list all the payment details, since only 110 field. In payment order 2018 year, or rather in the requirements of the Central Bank for filling it out, so far there have been no changes, since the last adjustments were approved quite recently - in August 2017. Let's look at the ups and downs of processing this requisite.

Payment order: type of payment in field 110

Code 110 in the payment order indicates the type of payment and is placed in the beneficiary information block. Note that the requirements of the Central Bank of the Russian Federation for the design of this field change quite often. It seems that this is due not only to interdepartmental disagreements and imperfection of legislative norms, but also to the development of technologies.

Thus, the Ministry of Finance of the Russian Federation, by order No. 126n dated 10/30/2014, canceled filling in line 110 of the payment order from 2015, but almost at the same time, the Central Bank of the Russian Federation notes the need to fill in this field and in letter No. 234-T dated 12/30/2014 establishes the obligation to put in marks "0".

The situation has changed in the past year. By order of the Central Bank of the Russian Federation of July 5, 2017 No. 4449-U, new changes were made to Regulation No. 383-P regarding the rules for transferring money. They began to operate from 08/08/2017. We will explain the reasons for the next adjustment and tell you which payments they will affect.

The Bank of Russia had to update the requirements for filling in this field due to the adoption of a new version of the Law “On the National Payment System” No. 161-FZ dated June 27, 2011. In essence, the changes under consideration were the result of the deployment of the state program for the introduction of domestic payment systems, the advantage of which is independence from foreign instruments and sanctions.

Payment order: field 110 in 2018

Filling in requisite 110 today is provided only in cases where the payment is addressed to an individual, and he receives funds from the country's budget. Such payments are:

• Monetary maintenance / allowance / remuneration / employees of state institutions;
• Remuneration of personnel of state institutions, municipal organizations, as well as state non-budgetary funds;
• Scholarships allocated by the state;
• Pensions, compensation and other social payments from the Pension Fund;
• Lifetime maintenance of judges.

If the payment falls under any of the categories indicated in the list, then the type of payment in the payment order 2018 in field 110 is marked with the number "1". It is quite possible that over time this list will expand, since the law No. 161-FZ does not exclude such a possibility.

When making other payments, the rule still applies - field 110 in the payment is not filled out. This is true even for:

• Transfers of a mandatory nature to the treasury;
• Settlements made by companies, entrepreneurs and individuals.

So, filling in line 110 in the payment order in 2018 has become mandatory so far only for money transfer operations to individuals from budget funds.

The Central Bank announced the next changes in the rules for filling out payment orders. So, from next month, when filling out payments for taxes, contributions, fines and other obligatory payments in the Volga-Vyatka and Ural federal districts, it will be necessary to indicate the new abbreviated names of the recipient bank. The table of correspondence between the old and new names is given in the letter of the Central Bank dated 09/04/14 No. 151-T.

The new names of the Bank of Russia divisions must be indicated in payment orders from October 1. At the same time, the Central Bank established a "transitional" period. The letter stipulates that when filling out paper payments, the use of the previous names is allowed until October 12, 2014. After this date, payers are required to indicate new details. If payments are sent electronically, then banks will accept them with both new and former names of banks until July 1, 2015.

Recall that the mandatory details in the payment order, without which the obligation to pay tax is not considered fulfilled, are the account number of the Federal Treasury and the name of the beneficiary's bank (subclause 4, clause 4 of the Tax Code of the Russian Federation). Therefore, if the name of the bank is indicated incorrectly, the payment will have to be transferred again.

Information about old and new abbreviations

	Former abbreviation	New short name
	GRCC GU Bank of Russia for the Nizhny Novgorod region.	Volga-Vyatka GU of the Bank of Russia
	GRCC GU Bank of Russia in the Kirov region.	Branch Kirov
	GRCC GU Bank of Russia for the Penza region.	Branch Penza
	GRCC GU Bank of Russia in the Samara region.	Branch Samara
	GRCC GU Bank of Russia in the Saratov region.	Branch Saratov
	GRCC GU Bank of Russia in the Ulyanovsk region.	Branch Ulyanovsk
	GRCC NB Resp. Mari El Bank of Russia	Department-NB Republic of Mari El
	GRCC NB Resp. Mordovia Bank of Russia	Branch-NB Republic of Mordovia
	GRCC NB of the Republic of Tatarstan of the Bank of Russia	Branch-NB Republic of Tatarstan
	GRCC NB of the Udmurt Republic Bank of Russia	Branch-NB Udmurt Republic
	GRCC NB Chuvash Republic Bank of Russia	Branch-NB Chuvash Republic
	GRCC GU Bank of Russia in the Sverdlovsk region.	Ural State Bank of Russia
	GRCC GU Bank of Russia in the Perm Territory	Branch Perm
	GRCC GU Bank of Russia in the Kurgan region.	Branch Kurgan
	GRKTS GU Bank of Russia in the Orenburg region.	Branch Orenburg
	GRCC of the Main Directorate of the Bank of Russia in the Tyumen region.	Branch Tyumen
	GRCC of the Main Directorate of the Bank of Russia for the Chelyabinsk region.	Branch Chelyabinsk
	GRCC NB Resp. Bashkortostan Bank of Russia	Branch-NB Republic of Bashkortostan

Note that when filling out payments for taxes and contributions, those who generate payments using web services feel most comfortable. There, the actual forms of payment orders with all the necessary codes are installed automatically, without user intervention.

In this material, we summarized the sample payment orders for the payment of insurance premiums in 2018. Examples of payments relate to pension, social, medical and insurance contributions “for injuries” and are available for download. The article explains the basic rules for filling out payment orders, provides the CCC for insurance premiums for 2018, and deciphers the fields of payment orders for transferring contributions for employees. Also, the article may be useful to individual entrepreneurs with employees. If an individual entrepreneur pays insurance premiums only “for himself” in 2018, then in the article you can see the current CCC for filling out payment orders.

Introductory information: types of insurance premiums in 2018

Insurance contributions are mandatory payments that organizations or individual entrepreneurs pay from their own funds for the social insurance of their employees.

In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3, article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:

• pension insurance (“pension contributions” or “CPI”);
• temporary disability and maternity insurance (“social contributions” or “VNiM”);
• health insurance (“medical premiums” or “CHI”);
• insurance against accidents at work and occupational diseases (contributions “for injuries”).

Deadlines for payment of insurance premiums in 2018: dates

In 2018, insurance premiums must be transferred not on the 15th day of the next month, after accrual. In 2018, the terms for paying insurance premiums are as follows:

• for December 2017 - 15.01.2018
• for January - 15.02.2018
• for February - 15.03.2018
• for March - 16.04.2018
• for April - 15.05.2018
• for May - 15.06.2018
• for June - 16.07.2018
• for July - 15.08.2018
• for August - 17.09.2018
• for September - 10/15/2018
• for October - 11/15/2018
• for November - 17.12.2018
• for December - 15.01.2019

Deciphering the fields of the payment order for the payment of contributions

Field	filling
Payer status, field 101	Payer of insurance premiums - "01"
TIN of the payer, field 60	TIN of the organization
Checkpoint of the payer, field 102	Checkpoint of an organization, a separate subdivision or real estate, depending on the place of payment of contributions
Payer, field 8	name of the organization or "isolation"
TIN and KPP of the recipient, fields 61 and 103	TIN and checkpoint of the IFTS, to which you submit reports.
Details of the IFTS	Details of the IFTS directly there or on the website of the Federal Tax Service in the section "Electronic Services" - "Address and payment details of your inspection" (https://service.nalog.ru/addrno.do)
Recipient, field 16	UFK according to ______ (indicate the name of the subject of the Russian Federation where you pay insurance premiums), and then in brackets - the name of your IFTS. For example, “UFK in Moscow (IFTS N 22 in Moscow)”
Code, field 22	current payment – ​​“0”
KBK	field 104 - CCC of tax or insurance premiums
OKTMO	field 105 - OKTMO at the address of the organization, OP or real estate, depending on the place of payment of tax, contributions. You can find out the code using the “Know OKTMO” service on the website of the Federal Tax Service - http://nalog.ru/rn77/service/oktmo/
Reason for payment, field 106	– current payment – ​​“TP”; - arrears - "ZD"; - arrears at the request of the IFTS - "TR"; - arrears on the act of verification before the issuance of the IFTS requirements - "AP"
Period, field 107	For TP or AP - the period for which you pay contributions, in the format XX.YY.YYYY. XX - frequency of payment: – month – MS; - quarter - KV; - half a year - PL; – year – GD; – YY – payment period: month number from 01 to 12, quarter number from 01 to 04, half year 01 or 02, annual payment – ​​00; – YYYY is the year. For example, when paying contributions for April 2018 - “MS.04.2018”; for TR - the date of payment of the tax or contribution on demand; for AP – “0”
Document number, field 108	– for TP or ZD – “0”; for TR - requirement number; for AP - the number of the decision on verification
Document date, field 109	- for TP - the date of signing the calculation of contributions, and if it is not submitted - “0”; – for HT – “0” - for TR - the date of the requirement – for AP – the date of the inspection decision.
Purpose of payment, field 24	Text explanation + registration number of the policyholder in the fund. For example, “Insurance contributions for compulsory pension insurance for April 2018, reg. No. 567-111-000000”

Where to send payments (recipient)

The recipient of payment in 2018 for all types of contributions (except for contributions "for injuries") are tax inspectorates:

• at the address of the organization or its separate subdivision;
• at the place of residence of the individual entrepreneur.

Fill in this field according to the rules prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In the "Payee" field, indicate the name of the Federal Treasury body and in brackets the name of your IFTS. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the FSS of Russia.

Codes for payer status in 2018

In payments for contributions to the Federal Tax Service, companies put code 01 in field 101 “Payer status”, individual entrepreneurs - 09. At the same time, IP code 09 is used in 2018 both when paying insurance premiums “for themselves” and when transferring funds for employees. Previously, the tax authorities recommended putting code 14. In 2018, do not use such a code.

Code 08 for payments in the IFTS is not needed. It is used only when paying insurance premiums to the FSS “for injuries”.

BCC for insurance premiums for 2018

The budget classification code is a mandatory requisite for a payment order. It is reflected in field 104. The values ​​​​of the codes are given below.

CSC for IFTS

Payment type	KBK
From employee benefits
Pension payments at a general and reduced rate
Contributions	182 1 02 02010 06 1010 160
penalties	182 1 02 02010 06 2110 160
fines	182 1 02 02010 06 3010 160
Additional pension payments for workers engaged in hazardous work
	182 1 02 02131 06 1010 160
	182 1 02 02131 06 1020 160
penalties	182 1 02 02131 06 2100 160
fines	182 1 02 02131 06 3000 160
Additional pension payments for workers engaged in heavy or hazardous work
Contributions at an additional rate that does not depend on the results of a special assessment	182 1 02 02132 06 1010 160
Contributions for an additional tariff, depending on the results of a special assessment	182 1 02 02132 06 1020 160
penalties	182 1 02 02132 06 2100 160
fines	182 1 02 02132 06 3000 160
For temporary disability and motherhood
Contributions	182 1 02 02090 07 1010 160
penalties	182 1 02 02090 07 2110 160
fines	182 1 02 02090 07 3010 160
For compulsory health insurance
Contributions	182 1 02 02101 08 1013 160
penalties	182 1 02 02101 08 2013 160
fines	182 1 02 02101 08 3013 160
IP contributions for yourself
Retirement
Fixed contributions to the PFR	182 1 02 02140 06 1110 160
Contributions at the rate of 1 percent of income over 300,000 rubles.	182 1 02 02140 06 1110 160
penalties	182 1 02 02140 06 2110 160
fines	182 1 02 02140 06 3010 160
Medical
Contributions	182 1 02 02103 08 1013 160
penalties	182 1 02 02103 08 2013 160
fines	182 1 02 02103 08 3013 160

CSC for FSS (“for injuries”)

An example of a payment order for mandatory pension insurance contributions

An example of a payment order for mandatory social insurance contributions

Below is a sample payment order for the payment of social contributions in 2018. These contributions are temporary disability and maternity insurance (VNiM) contributions. Payment for this type of contribution must also be sent to the IFTS.

An example of a payment order for contributions to compulsory health insurance

An example of a payment order for contributions to "injury"

The following is an example of a payment order for insurance premiums for insurance against accidents at work and occupational diseases. Where to pay insurance premiums for injuries in 2018? As before, insurance premiums for injuries are administered by the FSS. This is where you need to send your dues.