Penalties and fines are sanctions and compensation payments applied to organizations or citizens by regulatory authorities. Each such payment has its own transfer “address” - budget classification code, or briefly KBK.

For every mistake or late payment to the Federal Tax Service, it may charge a fine or penalty.

It is important to apply the correct BCC when paying these amounts. This will help avoid claims from tax authorities and the accrual of additional penalties and sanctions for failure to comply with the requirements of the Federal Tax Service.

BCC for VAT for 2017 are given below.

Penalties for VAT relating to sales, works, on the territory of the Russian Federation, are paid according to KBK 182 1 03 01000 01 2100 110, fines have KBK 182 1 03 01000 01 3000 110. Most taxpayers use these codes.

VAT penalties on transactions with goods subject to import from Belarus and Kazakhstan, assigned the value KBK 182 1 04 01000 01 2100 110, fines - KBK 182 1 04 01000 01 3000 110

Penalties are transferred according to KBK 153 1 04 01000 01 2100 110, and fines are transferred according to KBK 153 1 04 01000 01 3000 110, if it is known that the payment of VAT on these goods is controlled by the Federal Customs Service of the Russian Federation.

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Errors can be corrected

If an error occurs when transferring a penalty or fine, by following certain procedures, it can be corrected without any negative consequences for the organization.

In the event of an overpayment of a fine or penalty, they can be offset against subsequent tax payments, or returned to the taxpayer’s account. The basis is Article 78 and Article 79 of the Tax Code of the Russian Federation

You should contact the tax office with a written application and attach documents confirming the overpayment.

Art. 45 clause 7 of the Tax Code will tell you what to do if an incorrect BCC was indicated when transferring a penalty or fine.

In this case, upon receipt to the account of the tax inspectorate, the payment falls into the “unclarified” category and will remain there until the taxpayer writes a statement about the detected error, attaching a copy of the payment order.

Only after checking the received information, the Federal Tax Service adjusts the base and payments fall to the required budget code.

Knowing and promptly updating information about budget classification codes for payments means saving yourself the problems of disputes with the Federal Tax Service. The tax office monitors the payment of VAT penalties and fines especially carefully. If an error is made, submit a statement to the tax authority and correct it.

). Paying penalties is not the right of the taxpayer, but his obligation. If a company or individual entrepreneur has a tax arrears, it is necessary to repay the debt and pay penalties on taxes.

If the Federal Tax Service reveals the arrears, the taxpayer will receive a requirement to pay tax and penalties. The taxpayer can detect the underpayment of tax on his own (formerly the Federal Tax Service). In this case, you need to calculate and pay penalties along with the arrears, without waiting for the request of the Federal Tax Service, otherwise there will be tax penalty.

Penalties are accrued for each calendar day of delay, starting from the day following the tax or fee payment date established by law.

Changes in the calculation of penalties occurred on October 1, 2017 - the organization’s penalties will be calculated according to the new rules, namely:

• up to 30 calendar days(inclusive) the interest rate of the penalty is assumed to be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time;
• for late payment of taxes or insurance premiums over 30 calendar days the interest rate of the penalty is taken to be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for the period up to 30 calendar days (inclusive) of such delay, and 1/150 of the rate, valid for the period starting from the 31st calendar day of such delay.

Note: For individuals, including individual entrepreneurs, - one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

When do tax penalties occur?

For example, advance payments for “simplified” tax must be made no later than the 25th day of the month following the expired reporting period. That is, for the first quarter the advance must be transferred no later than April 25, for the first half of the year - no later than July 25, and for 9 months - no later than October 25. This follows from paragraph 2 and paragraph 2 of paragraph 7 of the Tax Code of the Russian Federation.

Note: If the 25th falls on a weekend or non-working holiday, the payment deadline is postponed to the next working day (clause 7).

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2nd situation. Advance payments under the simplified tax system were transferred on time, but its amount was underestimated due to an error in the calculations. Then there is also a tax arrears and the obligation to pay penalties to the budget.

If you find yourself in one of the following situations, as quickly as possible Pay off the debt that has arisen so that the accrual of sanctions stops. Because penalties are accrued until the entire amount of the debt is paid. Penalties on the amount of arrears will also need to be transferred (paragraph 2, paragraph 3).

There is no penalty for late payment of advance tax payments (paragraph 3, paragraph 3). Such a sanction can only be imposed for non-payment of the tax itself, that is, this means the transfer of a “simplified” tax at the end of the year ().

How to avoid fines for late payment of taxes

According to the general rules, the Federal Tax Service has the right to impose a fine on an organization (IP) for late payment (incomplete payment) of tax. The fine is levied in the amount of 20% of the arrears (Article 122 of the Tax Code of the Russian Federation). What to do if the taxpayer independently discovers a tax arrears:

It is in this order that the listed steps must be performed. Then the taxpayer will be released from liability in the form of paying a fine (clause 1, clause 4). If an organization first submits an amendment, and then pays the debt and penalties, the tax authorities.

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How to apply the formula to calculate penalties for late tax payments

The amount of sanctions is determined in accordance with. Penalties are calculated based on each calendar day of delay, starting from the day following the due date of payment. And ending with the day when the arrears are paid to the budget. The calculation formula looks like this:

The arrears arose before September 30, 2017 (inclusive) or up to 30 days of delay

Amount of penalties
(overdue 30 days or less)

Unpaid

Number of days overdue

1/300

Refinancing rate valid during the period of delay

Before we move on to calculating penalties using a specialized online penalty calculator, let’s look at an example of the calculation.

Let's say that you needed to pay 35,000 rubles in tax, but you were 23 days late with the payment. The key rate of the Central Bank of the Russian Federation at that time was 8.25%. In this case, the calculation to the Pension Fund for insurance premiums and the Federal Tax Service will be as follows:

Penalty = 35,000 * 23 * 0.0825 / 300 = 221.38 rubles.

Those. You must simultaneously pay a tax of 35,000 rubles. according to their BCC and at the same time a penalty of 221.75 rubles. according to other BCCs for penalties. This is important! Otherwise, the penalty will continue to tick.

Key rate penalty calculator- an indispensable tool to accurately make calculations, but it’s still better to pay both taxes and interest on loans on time.

Arrears over 30 days overdue

Amount of penalties
(overdue 31 days or more)

Unpaid
(late paid) amount of tax (advance payment, insurance premium)

30 calendar days

1/300 refinancing rate valid for a period of up to 30 calendar days (inclusive) of delay

Unpaid
(late paid) amount of tax (advance payment, insurance premium)

Number of calendar days overdue starting from the 31st calendar day of overdue calendar days

1/150 refinancing rate valid during the period starting from the 31st calendar day of delay

Penalties for tax arrears are now calculated in a new way: Changes in 2018

Amendments have been made to the Tax Code, according to which the amount of penalties accrued on arrears for any tax cannot exceed the amount of the debt itself.

This restriction applies to arrears arising after November 27, 2018 and begins to apply from December 28, 2018.

In addition, the Tax Code now clearly states at what point the accrual of penalties stops. It has been established that penalties for late payment of tax are accrued up to and including the day the obligation to pay tax is fulfilled.

CALCULATORS for calculating late fees online

PENALTY CALCULATOR for taxes 2019 on the tax website

PENALTY CALCULATOR online calculate taxes and insurance premiums on kontur.ru

PENES CALCULATOR 1/300, 1/150 refinancing rates on glavkniga.ru

PENES CALCULATOR to the tax office on klerk.ru

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How to reflect arrears and penalties in accounting

If there was an overpayment of tax in the previous period, there are no grounds for a fine for non-payment of tax

Non-payment or incomplete payment of tax amounts as a result of underestimation of the tax base or for any other reason entails a fine in the amount of 20 percent of the unpaid amount (Article 122 of the Tax Code of the Russian Federation). But, if the taxpayer has an overpayment of tax in an amount exceeding the identified arrears, then the inspectors do not have the right to fine him. The Arbitration Court of the North-Western District recalled this in its resolution dated 04/07/17 No. A56-29135/2016.

A formula is given for calculating interest on the use of other people's funds.

What is the penalty for late submission of a declaration for: income tax, VAT, simplified tax system, UTII, insurance contributions to the Pension Fund of the Russian Federation - Pension Fund of the Russian Federation, social insurance - FSS of the Russian Federation.

Taxes paid by individuals and legal entities in the Russian Federation form the regional and federal budgets. VAT also plays an important role in this process, since the amounts of this tax are very significant. Accordingly, penalties are large, since they are calculated from the amount of the obligatory payment.

In the event that penalties are received as a result of late mandatory tax payments, they do not affect the amount subject to VAT, since they have nothing to do with the price of the goods. That's why fines are not subject to duty.

In some cases, VAT penalties are directly formed tax base. If a violation of payment discipline is associated with payment for goods, services or work, then they are included in the tax base and are subject to VAT on a general basis.

The issue related to late payment of taxes and the accrual of penalties and fines is regulated.

Late payment

In the event that taxes are paid later than the deadlines established by law, then penalties. They are calculated for each day of delay as a percentage of the amount owed. Accrual occurs starting from the period following the last established day of payment.

At the legislative level, it was decided that the amount of accrued penalties for individuals and legal entities should be different depending on:

• taxpayer status;
• period of overdue payment.

Taxpayer status	Overdue payment period	Penalty amount
Individuals and entrepreneurs	Doesn't matter	1/300 at the refinancing rate established by the Central Bank.
Companies, organizations, firms, etc.	Payment due within 30 days	1/300 of the refinancing rate in effect at the time the penalty is calculated
	Tax debt for 30 days or more	1/300 of the refinancing rate, which is current at the time the penalty is calculated 1/150 of the refinancing rate for all days starting from 31 days of debt

Influencing factors

The amount of accrued VAT penalties depends on the following factors:

• the amount of tax debt that the payer did not pay to the budget within the specified time frame;
• deadlines for late payment;
• refinancing rates.

It is worth remembering that the accrual of penalties does not relieve the taxpayer from paying tax arrears. The amount of penalties that are charged on all taxes is established at the legislative level and may change over time.

An increase or decrease in the amount of the fine occurs with the adoption of the corresponding bill.

There are situations when a taxpayer is unable to pay the principal VAT debt and the amount of accrued penalties. The IRS can write off tax debts that the payer cannot pay due to bankruptcy. This fact will have to be proven, and if the taxpayer is declared bankrupt, he will be released from the tax burden, but you will still have to pay the amount of accrued penalties.

If the taxpayer has repaid the main tax debt, but has not paid the accrued penalties, the tax service transfers the rights to collect the debt to bailiffs. They, in turn, can describe part of the property to pay off the existing debt.

Calculation procedure

Having a tax debt, the amount of the penalty is calculated as follows:

The amount of the penalty = the amount of VAT for which the debt arose * the number of days overdue for payment of the duty * 1/300 of the refinancing rate

For legal entities, the amount of the penalty will be calculated differently:

Amount of penalty = (amount of VAT that was not paid on time * number of days less than and equal to 30 * 1/300 of the refinancing rate) + (amount of VAT that was not paid on time * 31 and subsequent days of delay * 1/150 of the refinancing rate)

It is worth remembering that the amount of penalties that accrued after late payment can be independently calculated and paid. You can also wait for a notification with a payment form from the tax service and pay the due amount using the receipt it contains.

Organizations and enterprises need to be careful when transferring penalties and the amount of mandatory payment. You must be careful if you decide to send an updated version of the report with an increased payment amount. First, you need to pay the accrued penalties and the amount of overdue debt, and then send an updated report.

In order to understand how to correctly calculate penalties, consider concrete example.

According to the declaration submitted by Smile LLC to the tax service, for the third quarter of 2018 the amount of VAT amounted to 330,000 rubles. The company did not pay VAT within the established deadlines, namely, October 25, November 25 and December 26, and made the payment only on January 11.

Fines are calculated for each period in which payment was required. During the period under review, the refinancing rate was 10%. The following data is available to calculate the amount of the penalty:

• their size is calculated for each period: October 25, November 25 and December 26;
• amount of debt that is available in each term: 330,000 / 3 = 110,000 rubles;
• The refinancing rate current for the billing period is 7.5%.

An example of penalty calculation is presented in the table:

Let us consider in detail the calculation of the amount of penalties for each of the three periods:

Amount of penalties for period 1 = 110,000 rubles * 78 days * 7.5% / 100% / 300 = 2145 rubles.

Amount of penalty = 110,000 * 46 days * 7.5% / 100% / 300 = 1265 rubles.

Amount of penalty = 110,000 * 15 days * 7.5% / 100% / 300 = 412.5 rubles.

The total amount of penalties for the 3rd quarter will be:

2145 + 1265 + 412.5 = 3822.5 rubles.

In addition, the company’s management will also need to pay the amount of VAT debt, which is 330,000 rubles.

Payment order

This document is filled out by the taxpayer and contains all the information for the bank about where, to whom and in what quantity funds are transferred.

If the payment order is filled out correctly, then it is guarantee that the payment will be paid and reach the addressee. If filled out correctly, there is no need to clarify the order and pay the tax again. In order not to make mistakes when filling out, you need to know some of the nuances and subtleties of entering data into the payment form.

You can fill out the payment form yourself or using the service that is available on the tax service website www.nalog.ru.

If the taxpayer has correctly filled out all the columns of the payment form, then we can say with confidence that the payment will be received by the tax service and then transferred to the federal and regional budgets.

KBK VAT penalties

KBK is special number, consisting of a sequence of numbers. They help track funds that flow into the state budget. Based on the sequence of numbers, you can easily determine where the funds came from, what their purpose is, and who the payer is.

A correctly specified BCC number is a guarantee that the payment will be credited and the debt will be paid in full. If the payer made a mistake in the number, then the recipient indicated in the payment order will not receive the funds paid and the debt will not be repaid.

If the KBK number is indicated incorrectly, then the taxpayer needs to contact the tax office with application for clarification of the code number.

If a legal entity made a mistake in the BCC number, then, according to the Tax Code of the Russian Federation, it is possible to return the amount paid. You can also send the erroneously transferred amount to pay other taxes, penalties or fines.

In order to pay the penalty that was accrued for late payment of VAT, it is necessary not only to know the specific amount, but also the BCC number. If the number is entered incorrectly or with an error, the payment containing penalties will not be delivered to the addressee. In this case, the penalty will not be considered paid, and the payment will have to be made again.

After depositing funds to repay the principal debt for VAT and penalties, you must in a few days check whether the payment has arrived, whether the debt has been cleared or not. If the payment does not reach the addressee, the debt will not be considered repaid and penalties will continue to be accrued in full.

To calculate penalties online you need to take a few simple steps:

1. Select the tax/contribution for which penalties need to be calculated;
2. Indicate the tax/contribution payment date established by law. Alternatively, you can enter the period for which the tax/contribution is paid with a delay, then the “Date” field will be filled in automatically. An exception is the case when a tax agent needs to calculate personal income tax penalties on employee salaries. In this situation, the date must be indicated independently, since personal income tax on such amounts is paid no later than the first working day following the day of actual payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation), and this day is set by each employer independently, taking into account the requirements of the Labor Code (Article 136 of the Labor Code of the Russian Federation);
3. Indicate the date of actual transfer of tax/contribution;
4. Indicate the amount of tax/contribution due to late payment of which penalties have to be calculated.

As a result of these simple manipulations, you will receive a calculation certificate, which will indicate the amount of penalties and their detailed calculation directly.

Calculation of penalties (online calculator): calculation formula

As a general rule, the amount of penalties is calculated using the following formula:

You will learn about the refinancing rate from.

However, from October 1, 2017, the procedure for calculating penalties paid to the Federal Tax Service for organizations has changed (clause 4 of Article 75 of the Tax Code of the Russian Federation (as amended, effective from 10/01/2017)).

Calculation of penalties at the Federal Tax Service from 10/01/2017

For debts arising from October 1, 2017, the amount of penalties depends on the period of delay.
Option 1. The delay in payment of tax/contribution to the Federal Tax Service was up to 30 calendar days (inclusive).
In this case, penalties are calculated using the above formula.
Option 2. The delay in payment of tax/contribution to the Federal Tax Service was 31 calendar days or more.
Penalties for calendar days of delay from 1 to 30 inclusive are calculated as follows:

And penalties for calendar days of delay starting from 31 days are calculated according to the formula:

To get the total amount of penalties, you need to add the two resulting values.
For example, an organization had to pay UTII in the amount of 10 thousand rubles. for the third quarter no later than October 25, 2017. However, the tax was actually transferred to the budget only on November 30, 2017. The amount of penalties will be 110.33 rubles. ((10 thousand rubles x 8.5% x 1/300 x 4 days (from 10/26/2017 to 10/29/2017 inclusive)) + (10 thousand rubles x 8.25% x 1/300 x 26 days (from 10/30/2017 to 11/24/2017 inclusive)) + (10 thousand rubles x 8.25% x 1/150 x 5 days (from 11/25/2017 to 11/29/2017 inclusive))).

Calculation of penalties at the refinancing rate (online calculator): how the number of days of delay is calculated

It is important to know that the period of delay for the purpose of calculating penalties for taxes and insurance contributions paid to the Federal Tax Service (contributions for health insurance, compulsory health insurance and VNIM) is considered somewhat differently than the period of delay for the purpose of calculating penalties for contributions “for injuries” and contributions on OPS, on compulsory medical insurance and on VNiM, when they were still paid to the Funds.

Thus, penalties for taxes/contributions to the Federal Tax Service are calculated for the period starting from the day following the established day for payment of the tax/contribution. And the end date for accrual of penalties depends on the date of arrears (Federal Law dated November 27, 2018 N 424-FZ, Letter of the Ministry of Finance dated January 17, 2019 No. 03-02-07/1/1861):

• if the arrears arose before December 27, 2018 inclusive, then the day of its repayment is not taken into account in the total number of days of delay, i.e. penalties will be accrued until the day before the actual payment of the tax/contribution. For example, an organization was late in paying personal income tax on vacation pay and benefits for November 2018, having transferred the tax on December 27, 2018 instead of November 30, 2018. Accordingly, penalties will accrue in 26 days (from 12/01/2018 to 12/26/2018 inclusive);
• if the arrears arose starting from December 28, 2018, then the day of repayment of the arrears is taken into account in the total number of days of delay. Let’s say that the personal income tax organization transferred the personal income tax from vacation pay and benefits for January not on 01/31/2019, but on 02/04/2019. This means that penalties will be accrued within 4 days (from 02/01/2019 to 02/04/2019).

As for penalties on contributions “for injuries”, as well as other insurance contributions paid before 2017 to the Funds, they are always calculated for the period starting from the day following the established day of payment of the contribution, up to and including the day of payment of the contribution (clause 3 Article 26.11 of the Federal Law of July 24, 1998 N 125-FZ, Part 3 of Article 25 of the Federal Law of July 24, 2009 N 212-FZ (as amended, valid until 01/01/2017). For example, the company was supposed to pay “injury” contributions for November 2018 no later than December 17, 2018 (December 15 is a Saturday), but did so only on December 28, 2018. Consequently, penalties will be accrued for 11 days (from 12/18/2018 to 12/28/2018 inclusive).

When can you avoid paying a penalty?

There are situations when the payer, even if the payment of the tax/contribution is late, will not have to pay penalties. Let's list some of them.

Firstly, this is possible if the payer has arrears as a result of the fact that when calculating taxes/contributions he was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation, 212-FZ (as amended, valid until 01.01 .2017)).

KBK for payment of penalties

The BCC for transferring penalties for a specific tax/contribution differs from the BCC intended for payment of the tax/contribution itself. What is the difference, we explained in. By the way, in it you will find a sample of filling out a payment order to pay a fine.

How can I correctly calculate VAT penalties for previous years? I need to pay an additional 30,000 rubles per quarter according to the declaration. I submit an updated VAT return, pay VAT 30,000, and calculate penalties on the entire amount or 1/3 of 10,000 due for example on April 25, 1/3 of 10,000 by May 25. and 1/3 of 10,000 due June 25. until the tax is paid? Clarification to this question: What if there was a tax reduction? No penalties?

If the tax was transferred later than the established deadlines, then penalties must also be calculated and paid.

Penalties will be calculated as follows:

Penalties will be charged for each calendar day of late payment. Including weekends and non-working holidays. The entire period will be taken into account - from the next day after the deadline for paying the tax until the date when the arrears are repaid. For the day on which the tax payment obligation was fulfilled, no penalties are charged.

Accrued VAT is paid in equal installments over three months, i.e. You must count penalties from 1/3 of the due date until payment.

If, after filing an updated declaration, the tax goes to a decrease, then penalties do not need to be charged.

If the tax (including advance payments) was transferred later than the established deadlines, the tax office will charge the organization a penalty ().

Penalties will be calculated as follows:

Penalties will be charged for each calendar day of late payment. Including weekends and non-working holidays. The entire period will be taken into account - from the next day after the deadline for paying the tax until the date when the arrears are repaid. For the day on which the tax payment obligation was fulfilled, no penalties are charged. This is due to the fact that they are collected only from debts to the budget. On the day when the payment order was presented to the bank (offset was carried out, etc.), the tax debt is considered already repaid. So it turns out that there is nothing to accrue penalties from: the basis for calculation on this day is zero.

2. When switching to the simplified tax system, they forgot to restore VAT

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The restored VAT must be paid to the budget, and as soon as possible. The fact is that it should have been transferred along with the tax for the fourth quarter of 2011. VAT payers pay this tax in three equal installments no later than the 20th day of each of the three months following the tax period (clause 1 of Article 174 of the NKRF).

Thus, the restored VAT had to be transferred in 1/3 increments no later than January 20, February 20 and March 20, 2012. As you can see, you have already missed the first two deadlines. This means you will have to pay penalties. They are accrued for each calendar day of delay in tax, starting from the next day after the one established by law, and ending with the day when the arrears are paid to the budget. It turns out that the faster you pay off the VAT arrears, the lower the amount of penalties will be. Penalties are calculated using the following formula:

Example. Recovering VAT from the cost of goods and calculating penalties

Zvezdopad LLC has been operating on a simplified basis since 2012. Until this time, society used a general taxation system. As of December 31, 2011, goods worth RUB 180,900 were listed on the balance sheet. (excluding VAT). The VAT rate for all goods is 18%. In the fourth quarter of 2011, the organization did not recover VAT on the cost of goods. What should you do now?

We will restore VAT from the cost of goods. It is equal to 32562 rubles. (RUB 180,900 x 18%). 10,854 rubles should have been paid to the budget. (RUB 32,562 x 1/3) until January 20, February 20 and March 20, 2012 inclusive. Let's assume that the entire amount of the restored tax was transferred on March 12. It turns out that the first two payments are overdue. This means that penalties need to be calculated and paid. The refinancing rate has been set at 8% since December 26, 2011 (Instruction of the Bank of Russia dated December 23, 2011 No. 2758-U). The fine will be 211.29 rubles. (RUB 10,854 x 52 days x 1/300 x 8% + RUR 10,854 x 21 days x 1/300 x 8%).*