How to fill out a payment order for a transfer cash, and at the same time avoid making mistakes? Let me start with the fact that filling out a payment order is carried out on the basis of the requirements set out in Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”. Based on this provision and taking into account the other requirements of other Regulations of the Bank of Russia and Federal laws on banking, every Russian bank must have its own internal bank regulations and instructions, which must set out in detail all the work carried out by the bank and the requirements for filling out payment documents for processing funds transfers.

Since 2012, filling out payment documents and the procedure for transferring funds, both for legal entities and individual entrepreneurs, and for individuals carried out on the basis uniform rules and the settings set out in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 N 383-P.

In accordance with Central Bank Regulation N 383-P, transfers of funds, both through bank accounts and without opening bank accounts, are carried out by banks only on the basis of approved standard forms non-cash payments, and only on the basis of customer orders. The following forms of customer orders are used:

• payment orders;
• collection orders;
• letters of credit;
• checks;
• payment requirements (transfer of funds at the request of the recipient of funds);
• electronic money transfers.

Of all these forms, payment orders remain the most popular among clients, so they will be discussed further.

The client’s order to transfer funds, in the form of a payment order, is issued:

• The client (payer) independently.


• By the bank of the client (payer) - on behalf (request) of the client or with his consent.

By allowing banks to act as order originators, the Bank of Russia has significantly simplified the task of transferring funds for individual clients. However, this does not relieve the client of responsibility for the completeness and accuracy of filling out the information on the payment order, and therefore, before signing the payment order drawn up by the bank, ensure that the details are filled out accurately payment document definitely need to check.

So, by order of the payer, the payer’s bank can now draw up orders (instructions) for the client and carry out one-time and (or) periodic transfers of funds, as per bank account the payer, and without opening a bank account for the payer (clause 1.15 N 383-P).

If the payment order is drawn up by the client, then banks’ complaints regarding incomplete or incorrect filling in of such details as: – order of payment are especially frequent; purpose of payment; information about VAT...

Payment order details

Payment order details are mandatory data, the quantity and meaning of which is established by the Regulations of the Bank of Russia and supplemented by regulations of the Ministry of Finance of the Russian Federation, and the unauthorized absence of some details in the payment document entails the impossibility of the bank executing the client’s order to transfer funds.

Each payment order detail has its own number, all payment order details are numbered in Appendix 3 to Regulation N 383-P, and are located in strictly designated places (fields) of the payment document form. Details of the payment order to electronic transfers are also limited by the maximum number of characters, which can be viewed in Appendix 11 to Regulation N 383-P.

In order for the payment to reach its destination, the payment order must be filled out without errors, for which the bank client needs to know the rules for filling out the payment order and, of course, have all the necessary details for this.

Payment order form - form, size, field numbers

BIC is the identification of banks participating in settlements in Russia through codes assigned to banks.

For example:

> BIC of Sberbank of Russia OJSC -

Payer's bank account number.

The correspondent account number is indicated credit organization, a correspondent subaccount of a branch of a credit institution, opened in a division of the Bank of Russia. The value of the details is not indicated if the payer is a client who is not a credit institution, a branch of a credit institution, serviced by a division of the Bank of Russia, or a division of the Bank of Russia

The payer's bank account number consists of 20 characters.

The correspondent account (sub-account) number is entered in the field, open jar(branch of the Bank) at the institution of the Bank of Russia.

For example, the correspondent account of Bank of Moscow OJSC in the OPERA of the Moscow State Technical University of the Bank of Russia:

- 30101 810 500 000 000 219

The recipient's bank account number.

The number of the correspondent account of the credit organization, the correspondent sub-account of a branch of the credit organization opened in a division of the Bank of Russia is indicated.

The value of the details is not indicated if the recipient of the funds is a client who is not a credit organization, a branch of a credit organization, is serviced by a division of the Bank of Russia, or a division of the Bank of Russia, as well as when transferring funds from a credit organization, a branch of a credit organization to a division of the Bank of Russia for cash withdrawal funds to a branch of a credit institution that does not have a correspondent subaccount.

The recipient's bank account number consists of 20 characters. The number of the correspondent account (sub-account) opened for the Bank (branch of the Bank) at the institution of the Bank of Russia is indicated.

For example:

1. 30101810700000000718 - Correspondent account of OJSC CB “Vostochny” in the GRCC in Blagoveshchensk.


2. 30101810600000000886 - Correspondent account of the Far Eastern branch of OJSC CB "Vostochny" in the State Central Bank of the Russian Federation for the Khabarovsk Territory.

For legal entities:

• full or abbreviated name

For individuals:

• Full name

For individual entrepreneurs:

• Full name And legal status

For individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation:

• Full name and an indication of the type of activity

In some cases, this field additionally indicates:

Client account number,
- name and location (abbreviated) of the bank.

Besides: in the details, in accordance with legislation or an agreement, additional information may be indicated, making it possible to establish information about the recipient of funds, while the symbol “//” is used to highlight them

Full name the payer, individual or individual entrepreneur is indicated in the nominative case.

Filling examples:

Financial and Treasury Department of the South-East Administrative District

Ivanov Ivan Ivanovich IP

Recipient's account number.

Indicate the account number of the recipient of funds in the bank, formed in accordance with the rules of maintenance accounting in the Bank of Russia or the rules of accounting in credit institutions located in the territory Russian Federation.

The recipient's account number consists of 20 characters and is assigned at the time of account registration. May start with the following numbers - 405, 406, 407, 408…

For example, account (conditional):

40702810300450000051

The account number may not be entered if:

The recipient is the credit institution in which the payer's account is opened,

A legal entity transfers funds from its bank account in favor of several individuals who are clients of one bank ( wages, social payments and other payments provided for by the legislation of the Russian Federation).

Type of operation.

In accordance with the rules of accounting in the Bank of Russia or the rules of accounting in credit institutions located on the territory of the Russian Federation, the following codes are indicated:
> payment order - 01,
> collection order - 06,
> payment request - 02
> payment order - 16

Payment orders always indicate a code - 01 , which is affixed on the basis of the “List of symbols (ciphers) of documents entered into bank accounts” of Appendix No. 1 of the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation.

The value of the details will be indicated from 03/31/2014 and is not indicated yet.

In accordance with Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 N 107n, in detail 22 “Code” - must be indicated UIN (unique accrual identifier).

The rule for filling out the UIN will come into force on March 31, 2014. The structure of a unique accrual identifier (UIN) must consist of 20 digits, and the structure of a single identifier of an individual, if it is formed on the basis of the details of a citizen’s identity document, must have 25 digits.

Before this date, the UIN must be included in the “Purpose of payment” details. In this case, to highlight the UIN identifier, there must be after it
the characters "///" are indicated.

For example: UIN12345678901234567890///
The details are filled in when drawing up orders for the transfer of funds for the payment of taxes, fees and other payments in budget system RF.

If it is impossible to indicate a specific value for the “Code” indicator, zero (“0”) is indicated in the order to transfer funds.

The payment order indicates the purpose of payment, the name of goods, works, services, numbers and dates of contracts, commodity documents, and other necessary information may also be indicated, including in accordance with the law, including value added tax.

In a payment order for the total amount with the register, a reference is made to the register and the total number of orders included in the register, while the symbol “//” is indicated before and after the word “register”.

In a payment order for the total amount, drawn up on the basis of orders of payers - individuals, a reference is made to the register (application) and the total number of orders included in the register (application), while the symbol is indicated before and after the words "register", "application" "//"

There are no strict requirements for filling out this field, but from 01/01/2014 and until March 31, 2014, the UIN must be included in the “Purpose of payment” details. (see field 22)

Examples:

• Advance payment for transport services on invoice No. 20 dated February 15, 2014. including VAT (18%) 5330.15


• UIN12345678901234567890///For completed construction and installation work under contract No. 351 dated 02/01/2014 and acceptance certificate dated 02/12/2014. Including VAT - 15995.50 - this is to be filled out from January 1 to March 31, 2014.


• UIN0///For completed construction and installation work under contract No. 351 dated 02/01/2014 and acceptance certificate dated 02/12/2014. Including VAT - 15995.50 - this can be filled out from January 1 to March 31, 2014.


• Personal income tax on employee salaries for January 2014

For foreign exchange transactions in the currency of the Russian Federation, the following information is indicated before the text part of the “Payment Purpose” field:

• view code foreign exchange transaction in accordance with Appendix No. 2 to Bank of Russia Instruction No. 117-I dated June 15, 2004;


• transaction passport number, if required by the Instructions.

The specified information is enclosed in curly braces, within which indentations (spaces) are not allowed, and have the following form: Example for a currency transaction:

• (VO13010PS04060001/0001/0000/1/0) For invoice 50 dated 02/01/04, purchase of air conditioners VAT 1014.01 rate 35.40.


• According to the account 50 from 02/01/04 purchase of air conditioners VAT 1014.01 rate 35.40

Additional information can be viewed.

* The maximum number of characters in details 4, 7, 37, 45, 48, 62, 63, 66, 67, 68, 71, 72, 41 and 42 is indicated without delimiters.

When preparing the material we used regulations: - Civil code RF (Articles 855, 863-866); Regulation of the Bank of Russia dated June 19, 2012 N 383-P; Regulations of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P; Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n and others.

When calculating payment orders the bank undertakes the obligation, on behalf of the payer, at the expense of the funds in his account, to transfer a certain amount to the account of the person specified by the payer in this or another bank within the period provided for by law or established in accordance with it, if more short term is not provided for in the bank account agreement or is not determined by business customs used in banking practice ( clause 1 art. 863 GK).

Settlements by payment orders (bank transfer) *(301) - the most frequently used form of payment in property transactions. In some legal relations, the use of this form of payment has a priority nature. For example, in relations for the supply of goods, the buyer pays for the goods supplied in compliance with the procedure and form of payment provided for in the supply agreement. If the procedure and form of settlements are not determined by agreement of the parties, then settlements are carried out payment orders (Art. 516 GK).

When making payments using payment orders general rule obligations arise:

Firstly, between the payer-account owner (creditor) and the bank servicing him (debtor);

Secondly, between the bank that accepted the client’s payment order and other banks attracted by the specified bank to carry out bank transfer;

Thirdly, it should be taken into account that the last bank involved in legal relations regarding a bank transfer has an independent obligation to the recipient of funds arising from the bank account agreement to credit all funds received to its address to the bank account of the recipient (owner).

However, a different structure of legal ties when making payments is also possible payment orders. Firstly, as follows from the definition of the concept of settlements by payment orders, the use of a bank transfer is possible not only for interbank settlements, but also in the system of one bank. Secondly, the possibility of transferring funds to the account of the payer himself, opened both in the bank that started the transfer, and in another bank, according to his payment order, is not excluded.

The deadline for fulfilling the bank’s obligations to transfer funds based on the payer’s payment order is of fundamental importance. It is calculated from the moment the bank receives such a payment order until the corresponding amount of money is credited to the recipient’s account. Previously banking rules only a deadline was established for writing off funds from the payer’s account on his behalf. However, it was obvious that such regulation did not meet the legitimate interests of the payer himself, who was considered to have fulfilled his monetary obligation to the counterparty under the contract from the moment funds are received into the account of the creditor in the bank serving him.

The period during which the payer’s funds on the basis of his payment order must arrive at the recipient’s account must be determined by law or established in accordance with it. Currently according to Federal law"ABOUT Central Bank Russian Federation (Bank of Russia)" ( Art. 80) the timing of non-cash payments is determined by the Bank of Russia. However total term non-cash payments should not exceed two operating days within the territory of one subject of the Russian Federation and five operational days within the Russian Federation.

In accordance with the bank account agreement or business customs used in banking practice, a shorter period for transferring funds may be determined on the basis payment order payer. The possibility of establishing in the above order more long term than those provided for by law and the banking rules issued in accordance with it are excluded. This provision serves as an obstacle to pressure on the account holder from a bank that is more strong point in obligations related to the bank account agreement.

The rules governing settlements by payment orders apply not only in the relationship between a bank and the owner of an account with that bank. An order to transfer funds can be accepted by the bank from a person with whom there is no contractual relationship with the bank account. However, even in this case, the execution of such a payment order must be subject to the rules defined _ 2 ch. 46 Civil Code, unless otherwise provided by law or banking rules or does not contradict the essence of these relations ( clause 2 art. 863 GK).

A necessary condition for the bank to accept a payment order for the transfer of funds for execution is its compliance with the requirements for content and form payment order. Such requirements are established by law and banking rules issued in accordance with it. According to the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" ( Art. 80) rules, forms and standards for non-cash payments are established by the Bank of Russia. Thus, currently payment orders submitted to the bank must comply Regulations O non-cash payments in the Russian Federation, approved Central Bank RF on July 9, 1992, taking into account the changes introduced by the letter of the Bank of Russia dated May 19, 1993 No. 37 “On amendments to the Regulations on non-cash payments in the Russian Federation.”

Payment orders are submitted to the bank on the prescribed form and must contain:

Name of the settlement document;

Payment order number, day, month, year of its issue;

Number of the payer's bank, its name (or company designation);

The name of the payer, his bank account number;

The name of the recipient of the funds, his bank account number;

The name of the recipient's bank and its number;

Purpose of payment;

The payment amount, indicated in numbers and words.

The first copy of the payment order must bear the signatures of representatives of the paying organization and a seal.

Payment orders are accepted by the bank for execution in the presence of signatures signed officials organizations that have the right to sign for settlement and cash transactions on bank accounts. Regarding payment orders issued individual entrepreneur, then they must have the signature indicated on the card with a sample signature, without a seal.

Orders are accepted from the payer for execution only if there are funds in his account, unless otherwise specifically agreed upon between the bank and the account owner.

If there is an equal and constant relationship between the counterparties under the contract, settlements between them can be carried out in the order of scheduled payments using payment orders in the calculations.

According to clause 2 art. 864 CC Bank has the opportunity to clarify the content of a payment order in cases where it does not meet the requirements for its content and form by sending a request to the payer immediately upon receipt of the payment order from him. It is assumed that the period for the payer’s response to such a bank request will be established by law or banking rules, and until this point it should be assumed that the response must be given by the payer within a reasonable time, the duration of which should be determined based on the location of the account owner, the availability of communication connections and other specific circumstances. If the bank does not receive a response to its request within the established (or reasonable) period, the bank has the right to leave the payment order without execution and return it to the payer. True, otherwise may be provided by law, banking rules established in accordance with it, or an agreement between the bank and the payer.

Payment order

Payment order(payment) – payment document. The account owner (payer), through a payment order, instructs his bank to transfer certain funds to the recipient's account opened with this or another credit institution.

Payment orders can be made:

Payments for goods supplied, work performed, services rendered;

Transfers of funds to budgets of all levels and to extra-budgetary funds;

Transfers of funds for the purpose of returning or placing credits (loans) or deposits and paying interest on them;

Transfers of funds for other purposes provided for by law or agreement;

Advance payment for goods, works, services;

Making periodic payments.

The payment order is drawn up by the client on standard form form 0401060. The standards of payment orders, as well as other payment documents, are prescribed in the “Regulations on non-cash payments in the Russian Federation” of the Central Bank of the Russian Federation No. 2-P dated October 3, 2002, and from July 9, 2012 - in the “Regulations on the rules for transferring funds funds"; No. 383-P dated June 19, 2012.

The payment order must contain the following details:

Name and number of the payment order, day, month and year of its issue;

Form code according to OKUD OK 011-93;

Name of the payer and recipient of funds and their account numbers;

TIN of the payer and recipient;

Name and location of the payer and recipient's bank, their bank identification codes (BIC), numbers of correspondent accounts or subaccounts;

Type of operation;

Signatures of authorized persons and seal impression (in certain cases).

The Bank does not accept for execution payment orders that do not meet the requirements provided for by law (Article 864 of the Civil Code of the Russian Federation). When issuing a payment order, corrections and errors must not be made when filling out the details.

The number of payment orders drawn up and presented in copies is determined by the number of settlement participants. On the first copy, which remains in the bank, the signature and seal (if any) of the payer are required. The bank makes a note about execution on one of the copies of the payment order and returns it to the account owner. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. executes the order in full if there are sufficient funds in the client’s account to make the payment. If there are insufficient funds in the account, they are written off in compliance with the provisions specified in Art. 855 of the Civil Code of the Russian Federation of priority. The bank places such payment documents in a special file cabinet according to off-balance sheet account No. 90902 “Not paid on time.”

The payment order is valid for presentation to the bank within 10 days. The bank is obliged to inform the payer about the execution of the order no later than the next business day after its submission to the bank, unless a different period is provided for in the bank account agreement.

The payment order can also be issued in electronic form through the Client-Bank system. For electronic payment orders transmitted via communication channels, each bank independently determines the procedure for execution, acceptance and protection.

See what a “Payment order” is in other dictionaries:

PAYMENT ORDER- a settlement document containing a written order from the payer to the bank to transfer (transfer) a certain amount from his account to the recipient’s account in the same or another (one-city or non-city) bank. Used in payments for goods... ... Financial Dictionary

payment order- A document containing the information necessary to make the payment; may cover financial calculations for one or more commercial trade transactions. A payment order is an instruction to an authorized bank to provide... ... Technical Translator's Guide

PAYMENT ORDER- a settlement document containing an order from an enterprise to its servicing bank to transfer money to the account of the person to whom the enterprise wishes to pay it. The payment order is presented to the bank for collection and must be confirmed... ... Economic dictionary

Payment Order- See Payment order Dictionary of business terms. Akademik.ru. 2001 ... Dictionary of business terms

PAYMENT ORDER- a settlement document containing a written order from the payer to the bank to transfer (transfer) a certain amount from his account to the recipient’s account in the same or another bank. Procedure for making calculations Clauses. regulated by law, as well as... ... Legal dictionary

Payment order- (English authorization for payment) a payment document of the established form containing a written order from the payer to a bank or other credit organization to transfer (transfer) a certain amount from his account to the recipient’s account in the same or... ... Encyclopedia of Law

Payment order- (Payment order) an order from the payer to the bank to transfer a certain amount of funds from his account to the recipient’s account... Economic-mathematical dictionary

PAYMENT ORDER- in accordance with Art. 239 BC payment order is payment instruction, according to which one bank (sender bank), on behalf of a client (payer), transfers funds to another bank (bank... ...) for a fee. Legal Dictionary of Modern Civil Law

Payment order - Payment order(English Payment order) is an order of the account owner (payer) to the bank servicing him, issued payment document, translate a certain sum of money to the recipient's account opened in this or another... ... Wikipedia

Payment order- This article requires improvement. You will help the project by correcting and expanding it... Accounting Encyclopedia

Books

• Practical annual report for 2010 (+ CD-ROM), Edited by S. A. Kharitonov, Sergey Kharitonov, The uniqueness and value of the manual lies in the fact that it contains not only “theory” in the form of an author’s commentary on key changes in legislation in 2010 and the order of filling out each... Category: Accounting Publisher: 1C-Publishing, Buy for 1282 rub.
• Practical annual report for 2010 from the company "1C". Changes in legislation and the practice of reporting in 1C programs (+ CD-ROM), Kharitonov S.A. , The book is a guide to compiling an annual financial statements, as well as reporting on taxes and contributions, which must be compiled at the end of 2010... Category:

Payment order– this is a document with the help of which the owner of a current account instructs the bank to transfer funds to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.

Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.

A complex form developed by the Central Bank of the Russian Federation and approved by federal legislation must be filled out correctly, since the cost of an error may be too high, especially if it is an order for tax payments.

FILES

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

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.

Please ensure you are using a current payment order form, updated in 2012. New form approved by Appendix 2 to the Regulations 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. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.

Field 5– type of payment. 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– amount in words. 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. ID code, bank-owned payer (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– beneficiary 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 need to 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. Unique identifier accruals were introduced in 2014: 20 digits for legal entities and 25 for individuals. 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 on paper the payer puts a signature that matches the sample on the card submitted when registering the account.

Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– INN of the payer. 12 characters for physical, 10 for 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. Code budget classification 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 All-Russian classifier territories municipalities, you need to write in this field 8 or 11 numbers assigned to your locality.

Field 106– basis for payment. The code consists of 2 letters and means various grounds 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 tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. After letter designation the date is written. 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.

PLEASE 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.