BCC for VAT on penalties 2017 for a legal entity remain unchanged, the main thing is to generate reporting documentation in a timely manner. We will cover the topic in more detail in this article, highlighting only the most important information as much as possible.
Classification budget codes must certainly be clarified when filling out quarterly reports and bank statements. By the way, classification budget codes will help in the current situation, when the tax service requires the payment of penalties or interest due to non-compliance with legally regulated norms.
By the way, general information about the codes that legal entities are obliged to indicate when declaring taxes and in bank statements. A more detailed explanation of the BCC can be obtained by referring to the instructions of the Ministry of Finance No. 65n/01.07.13.
You need to select a classification budget code according to the transaction performed, due to which the tax was generated. KBK is registered in the bank payment slip in the 104th line allocated for it. There are 3 classification budget codes for VAT. When performing a transaction that led to the appearance of a tax, it is necessary to record the data accordingly.
What you need to know about KBC
Classification budget codes act as a link to the budget. KBK is a reflection of many elements that would have to be described long and tediously if not for the presence of numbers responsible for a certain action.
A component of the code is the presence of 20 digits, which have internal functional divisions. The numbers of the classification budget code act as data disseminators, regulated by law.
The use of the BCC allows you to quickly distribute taxes and reporting documentation for their intended purpose in accordance with the regulatory authority.
The meaning of numbers in KBK
The first 3 digits of the code are carriers of information about the payment processor. Code for tax collections is 182. The next figure means income: 1 - tax, 2 - gratuitous contribution, etc. Continuation with 2 digits indicating the income for which the taxpayer is reporting: 01 reflects profit and personal income tax, 06 - property tax indicator, 08 - state duty, etc. The next 5 digits reflect the items and their divisions by inflow to the budget.
The budget level is reflected in 12 and 13 numbers: 01 - state treasury, 02 - treasury of a subject of the country, 03 - autonomous treasury, etc. The next 4 digits indicate the purpose of payment: taxes and fees - 1000, penalties - 2100, penalties - 3000.
The final 3 digits of the budget classification code mean economic activity: 110 - tax profit, 160 - charges for social needs, etc.
Classification budget codes for VAT 2017
182 1 03 01000 01 1000 110 - payment of VAT for activities within the state
- 182 1 03 01000 01 2100 110 — fine
- 182 1 03 01000 01 3000 110 - penalties
182 1 04 01000 01 1000 110 - tax on imports of products from the Customs Union zone.
- 182 1 04 01000 01 2100 110 — fine
- 182 1 04 01000 01 3000 110 - penalties
153 1 04 01000 01 1000 110 - payment of VAT for imports of products from countries not related to the Customs Union
- 153 1 04 01000 01 2100 110 — fines (FTS manager)
- 153 1 04 01000 01 3000 110 - penalties
An example of deciphering the classification budget code for VAT
An example of decoding for payment of VAT for activities within the state is given, where:
- 182 - indicates the payment processor, which is the Federal Tax Service
- 1 - tax payment
- 03 — VAT on goods/products/services sold within Russia
- 01000 - sections and subsections according to the Budget Code
- 110 - payment will be credited to state revenue
Please note that tax declarations are submitted exclusively electronically. Try to avoid mistakes in order to avoid punishment from the regulatory authority.
Error in VAT budget classification code
In order to pass the control of the declaration to the Federal Tax Service and the correct execution by the bank of the issued payment order, the accountant should correctly reflect the classification budget codes for VAT. If an error is made when recording the code, the accountant will have to eliminate the error. Moreover, in the best case, you need to be in time before the tax inspector charges a penalty to the legal entity.
An oversight in the work done can be eliminated with the help of a statement clarifying the details of the payment order. This application must be sent to the Federal Tax Service. Relying on this statement, the tax inspector will credit the payment of tax (tax). It follows from this that the penalty, if any has already been accrued, is canceled.
BCCs for VAT remain constant and unchanged as of today. Making a mistake will not be an insoluble problem for a legal entity, but it is better to be more careful so that after filing reports you do not bite your elbows from worries.
To summarize, the task of classification budget codes in the process of taxation becomes clear. The accountant should be focused and then the tax payment amount and classification codes will undoubtedly be credited by government agencies based on their intended purpose. The development of classification budget codes clearly simplifies accounting, and their incorrect application lies on the shoulders of the enterprise employees.
KBK for payment of VAT penalties for legal entities (and individual entrepreneurs)
| PENALIES, INTEREST, FINES | KBK | |
|---|---|---|
| Penalties, interest, VAT fines on goods (work, services) sold in the Russian Federation | penalties | 182 1 03 01000 01 2100 110 |
| interest | 182 1 03 01000 01 2200 110 | |
| fines | 182 1 03 01000 01 3000 110 | |
| Penalties, interest, VAT penalties on goods imported into the territory of the Russian Federation from countries participating in the Customs Union (from the Republics of Belarus and Kazakhstan) | penalties | 182 1 04 01000 01 2100 110 |
| interest | 182 1 04 01000 01 2200 110 | |
| fines | 182 1 04 01000 01 3000 110 | |
| Penalties, interest, VAT fines on goods imported into the territory of the Russian Federation at customs | penalties | 153 1 04 01000 01 2100 110 |
| interest | 153 1 04 01000 01 2200 110 | |
| fines | 153 1 04 01000 01 3000 110 | |
FILES
Features and nuances of BCC for VAT payment
This tax is the main “filler” of the Russian treasury, so entrepreneurs should be especially careful when paying it. It is paid from the sale of goods and/or services, as well as from imported goods sold in Russia. It must also be paid when transferring goods for one’s own needs, if this is not reflected in the tax return. It is also relevant when importing goods.
There were very serious changes in the payment of value added tax a couple of years ago, so for 2016, legislators touched on this tax only in passing to give entrepreneurs the opportunity to adapt.
Calculation and payment procedure
VAT is a tax that requires quarterly declaration and payment. It is calculated based on the results of each quarter: the difference in the tax base and deductions is multiplied by the tax rate. Thus, the budget receives these tax payments four times a year.
IMPORTANT INFORMATION! If legal deductions exceed the revenue portion of the VAT, then the budget will compensate for the missing share: the amount will be counted toward future payments or to pay off any arrears. In the absence of arrears, the law allows the amount of compensation to be transferred to the bank account of the entrepreneur.
The tax base is considered to be the main characteristic of the goods or services being sold - their value on the day of shipment of the goods or transfer of the service or the day of their payment (the date of the event that occurred earlier).
There are some nuances regarding VAT tax rates:
- the same rate - the same base;
- if transactions are subject to VAT at different rates, then their base is also calculated separately;
- the cost is always calculated in national currency, revenue from imports is converted into rubles at the current exchange rate.
Main changes in VAT payment for 2016
- From January 1, preferential rates for the sale of goods and services provided for by the Tax Code come into effect. For some products it is recognized as zero.
- The conditions for confirming the right to a preferential VAT tariff have been simplified.
- Double taxation exceptions for those using the simplified taxation system and unified agricultural tax when issuing invoices.
- Elimination of paper media: starting from this year, VAT returns can only be submitted electronically.
- New budget classification codes for VAT transactions.
NOTE! Tax rates and the method of calculating VAT have not changed.
New BCC for VAT
To transfer VAT, you need to indicate the current BCC on your payment slip:
1. If work, service or goods are sold on the territory of Russia, VAT is paid according to KBK 182 1 03 01000 01 1000 110.
- penalties for this tax they need KBK 182 1 03 01000 01 2100 110;
- fines for arrears - KBK 182 1 03 01000 01 3000 110;
- interest for VAT it is necessary to transfer according to KBK 182 1 03 01000 01 2200 110.
2. Are you importing from any country that is part of the customs union? KBK for payment of VAT to the tax office on such transactions - 182 1 04 01000 01 1000 110.
3. If VAT deductions for imports are related to the customs budget, the BCC will be different: 153 1 04 01000 01 1000 110.
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on OSN
KBK-2017 for paying taxes for organizations and individual entrepreneurs under special regimes
Organizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017
The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service(1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
BCC for contributions for periods starting from 01/01/2017
| Type of insurance premium | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
KBK-2017 for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
Instructing the KBK when paying penalties and fines
As a general rule, when paying a fine in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:
| Type of insurance premium | KBK when paying a fine | KBC upon payment of a fine |
|---|---|---|
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
KBK VAT - 2019 for legal entities must be indicated in VAT returns and payment orders for the payment of this tax. Also, the BCC for VAT will be useful to you if the tax authorities demand you pay a fine and penalties for violating tax laws. Let's consider which BCCs for VAT to apply in 2019.
VAT: basic concepts
In Russia, the value added tax appeared in 1992, and its history begins with the German economist Wilhelm von Simenson, who in 1919 proposed a “refined turnover tax.” In tax practice, the French were the first to levy VAT in 1954, but not on the territory of their country, but in the colony of Cote’d-Ivoire. Today, VAT with various modifications exists in tax practice in more than 50 countries around the world.
In the legislation of the Russian Federation, Chapter 21 of the Tax Code of the Russian Federation is devoted to VAT. In addition, the Ministry of Finance and the Federal Tax Service constantly issue letters and clarifications for ambiguous situations.
The essence of VAT is the withdrawal from the budget of part of the value added at each stage of production of a product or creation of a service. VAT refers to indirect taxes, in contrast to direct taxes, which are levied directly on the financial results of the taxpayer’s activities or his property; VAT is included in the price of each product. And the actual tax payers are citizens, since they regularly buy goods or use services. Businessmen, in fact, only transfer the tax amount to government agencies.
The advantage of VAT as an indirect tax is that revenues from it to the budget do not dry out: even in a crisis situation, the population needs to make purchases, even the most minimal ones, only what is necessary for life.
According to Art. 143 of the Tax Code of the Russian Federation, organizations, entrepreneurs and persons moving goods across the borders of the Customs Union are required to pay VAT. Taxpayers in special regimes, as well as a number of companies organizing major sporting events in the Russian Federation, are exempt from VAT.
The Tax Code of the Russian Federation provides for tax exemption in several other cases. Read more in the material “How to get free from VAT” .
The object of taxation is the sale of goods or the provision of services, the performance of construction and installation work on one’s own, the importation of goods into the Russian Federation, the transfer of goods or the provision of services for the company’s own needs (Article 146 of the Tax Code of the Russian Federation).
What business processes are not subject to tax, read the article “Transactions not subject to taxation: types and features” .
The taxpayer will calculate the amount of VAT payable to the budget as the difference between the “outgoing” tax (that is, the tax presented to buyers of his goods or services) and the “incoming” (that is, the one allocated by his suppliers in invoices).
The basic VAT rate in 2019 is 20%. For socially significant goods, reduced tax rates are provided: 10 and 0% (Article 164 of the Tax Code of the Russian Federation). In addition, a number of transactions are exempt from taxation: education, banking, ritual, religious services, transportation of passengers.
The tax period for VAT is quarterly. At the end of each quarter, the taxpayer submits a declaration and pays tax to the budget.
NOTE! The VAT return is submitted only electronically.
In 2019, the deadlines for submitting VAT reporting and paying taxes are as follows:
- for the fourth quarter of 2018 - until January 25, 2019;
- for the first quarter of 2019 - until April 25, 2019;
- for the second quarter of 2019 - until July 25, 2019;
- for the third quarter of 2019 - until October 25, 2019;
- for the fourth quarter of 2019 - until January 27, 2020.
In order for the declaration to pass control at the Federal Tax Service, and for the payment order to be correctly executed by the bank, the accountant must indicate the correct KBK VAT 2019.
KBK for VAT for 2019
There is an excellent mechanism for interaction with the budget, reflected in the KBK - budget classification codes. In order not to describe in a payment order or declaration exactly under which tax it is submitted and to which specific budget, there are digital codes that are strictly regulated. Thanks to the KBK, each tax or report is processed by the relevant government agency. KBC for government agencies and taxpayers is like the address to which a tax or declaration should be received.
KBK consists of 20 digits. Each KBK has 4 groups of numbers - carriers of certain information.
The first 3 digits of the KBK (from left to right) contain information about the payment administrator, that is, who you are reporting to at the moment: for tax collections these are numbers 182.
The next KBK digit is the type of receipt: 1 - tax, 2 - gratuitous receipt and so on. Then there are 2 digits indicating what kind of income the taxpayer is reporting for: 01 - profit and income tax, 06 - property tax, 08 - duty, etc. Next come 5 digits of articles and sub-items of income to the budget.
Numbers 12 and 13 KBK characterize the budget level: 01 - federal budget, 02 - budget of a subject of the country, 03 - local budget, etc. The next 4 digits indicate the type of payment: for taxes and fees it is 1000, for penalties - 2100, for fines - 3000.
The last 3 digits of the BCC indicate economic activity in accordance with the Budget Code: 110 - tax income, 160 - deductions for social needs, etc.
The BCC for VAT in 2019 is as follows:
|
for tax |
for fines |
||
|
For goods, works or services sold on the territory of the Russian Federation |
182 1 03 01000 01 1000 110 |
182 1 03 0100001 2100 110 |
182 1 03 0100001 3000 110 |
|
For goods imported from Belarus and Kazakhstan |
182 1 04 01000 01 1000 110 |
182 1 04 01000 01 2100 110 |
182 1 04 01000 01 3000 110 |
|
For goods imported into the Russian Federation from other countries (administrator - Federal Customs Service) |
153 1 04 01000 01 1000 110 |
153 1 04 01000 01 2100 110 |
153 1 04 01000 01 3000 110 |
Example of decoding KBK for VAT
182 1 03 01000 01 1000 110:
182 means that the payment administrator is the Federal Tax Service;
1 - tax payment;
03 - tax on products or services sold in the Russian Federation;
01000 - articles and sub-items of income according to the Budget Code;
01 - tax is paid to the federal budget;
1000 is a direct payment, not a penalty (2100) or a fine (3000);
110 - payment is state income.
How to fill out a payment order for VAT payment according to the new rules?
So that you can know for sure that you have fulfilled your obligation to calculate and pay VAT, we will tell you how to correctly fill out a payment order to transfer tax to the budget.
Let's start filling out the payment order from top to bottom. Some data, for example, the name of the taxpayer, his tax identification number, checkpoint, as well as bank details, the accounting program will insert into the document independently. We focus on those details that are specific to tax payments in general and specifically for VAT.
Field 101, which indicates the status of the payer, can take the value 01 - if the payer is a legal entity, 09 - if an individual entrepreneur pays (for individual entrepreneurs, the TIN is required).
NOTE! If you pay VAT when importing imported goods, then field 101 should contain the value 06. If you act as a tax agent for VAT, then code 02 should be entered.
The amount of tax payable is rounded to the nearest ruble (Clause 6, Article 52 of the Tax Code of the Russian Federation). The details of the payee, that is, the Federal Tax Service Inspectorate to which the company belongs, can be obtained on the inspection website or clarified by calling the Federal Tax Service Inspectorate hotline.
The type of transaction for any payment orders is 01. The order of payment for VAT is 5.
The UIN in field 22 is 0. From now on, the payment type (field 110) no longer needs to be filled in: banks will accept a payment slip with an empty field value, as required by the Federal Tax Service.
BCC for VAT for payment of the tax itself is 182 1 03 01000 01 1000 110 (goods or services are sold in the Russian Federation), BCC for payment of VAT on imports depends on the importing country (182 1 04 01000 01 1000 110 for goods from Belarus and Kazakhstan, for other countries - 153 1 04 0100001 1000 110).
Field "Base of payment" - TP, payment of the current period. Next, you need to indicate the tax period - the quarter for which the tax is transferred. In the “Document number” field you need to put 0, and in the “Document date” field - the date of signing the tax return.
OKTMO in a payment order consists of 8 or 11 characters; its meaning can be clarified in the Federal Tax Service or on the Internet. It is mandatory to indicate it.
Please note: the tax can be transferred in parts, or in one amount at once. What does this depend on, read the article “In what cases is it possible to pay VAT in 1/3 (shares)?” .
When transferring VAT penalties, it matters whether the defaulter repays the debt on his own or at the request of the Federal Tax Service. In the first case, in the payment order in the “basis of payment” field, you need to put the PO, and in the purpose of the payment, the UIN must be set to 0.
If the tax authorities demanded that penalties be paid, then you need to enter the UIN number specified in the request in field 22 “Code”, and if it is not in the request, then 0.
The basis of payment in this case is TR. Payment deadline - the deadline for repaying the debt to the budget in accordance with the requirements of the inspectors. The “Document number” field is the request number, “Document date” is the request date. The payment order for the transfer of the VAT fine is filled out in the same way.
What to do if there is an error in the VAT KBK?
The company may indicate an erroneous BCC in the declaration or payment order. In the first case, an error is unlikely, since most companies generate the declaration in a special accounting program, which itself enters the correct BCC. The main thing is to remind the programmer before each reporting period that the program needs to be updated. In addition, the company must submit a VAT return only according to the TKS - the report will not be sent to the tax office if the code data is incorrect.
But it is much easier to make a mistake in a payment order. If the BCC in the payment order is incorrect, the transferred funds may end up either in the budget of a different level or in unclear payments. This oversight can be corrected by writing a statement to the tax office to clarify the payment details. Based on this application, the tax office will accept the tax for crediting, and as of the day of payment. That is, penalties (if the inspectors managed to accrue them) will be canceled.
How to fill out a sample application for clarification of payment details, look in the article “Sample application for clarification of tax payment (error in KBK)”.
What if you didn’t notice that the tax went to the wrong KBK and you didn’t submit an application to the inspectorate? Then, after the deadline for paying the tax, the inspectors will decide that you have not fulfilled your obligation to the budget. And they will impose fines and penalties. They can be challenged, guided by arbitration practice and clause 3 of Art. 45 of the Tax Code of the Russian Federation, since the company still transferred money to the budget, albeit to the wrong address.
Arbitration practice in this case is on the side of the taxpayer: regardless of whether the company correctly indicated the BCC in the payment order, the payment to the budget took place, which means that the company fulfilled its obligations to the budget. If you have a dispute with inspectors on this matter, rely on the following documents: Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 23, 2013 No. 784/13, determination of the Supreme Arbitration Court of the Russian Federation dated June 10, 2010 No. VAS-4111/10, resolutions of the Federal Antimonopoly Service of the North-Western District dated 03/14/2011 No. A05-4762/2010 and dated 07/04/2011 No. A05-5601/2010.
The Ministry of Finance and the Federal Tax Service also recognize that errors in the BCC are not grounds for recognizing the obligation to pay tax as unfulfilled (see letters from the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145, dated July 17, 2013 No. 03-02- 07/2/27977 and dated March 29, 2012 No. 03-02-08/31, Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7/19125@).
Read also about whether the error in the KBK is critical.
NOTE! Resolution of the Federal Antimonopoly Service of the Central District dated January 31, 2013 No. A64-5684/2012 formulated two types of errors, if you make which you will face sanctions for non-payment of tax from the Federal Tax Service: you indicated the wrong account number of the Treasury of the Russian Federation or the wrong name of the recipient bank. Other errors do not lead to arrears, penalties or fines.
The rarest case of an error in the KBK is a failure in the system of operation of the taxpayer’s bank. In this case, an incorrect electronic payment document is generated. To correct the error, the company's accountant must write an application to the tax office, on the basis of which the tax authorities will ask the bank for a paper copy of the payment slip. Having explained the situation, the tax authorities will cancel the penalties (letter from the Ministry of Finance dated 06/01/2009 No. 03-02-07/2-92).
;KBK VAT 2016-2017years - how to find out? Which BCC for VAT 2016-2017 should be used when reporting in 2017? The answers to these questions are given in our article.
VAT budget classification code
Budget classification codes (BCC) are codes consisting of 20 digits and used to account for income and expenses of budgets at various levels in the Russian Federation.
When transferring taxes, in particular VAT, as well as fines, penalties, etc., the payment order must indicate the KBK VAT 2016-2017 corresponding to this type of tax. This must be done so that the regulatory authorities can compare the amount of accrued tax indicated in the declaration with the amount of tax received by the budget.
Read about what the VAT return used since 2017 has become in the material .
KBK VAT 2016-2017
In 2013, the Ministry of Finance of Russia, by order dated July 1, 2013 No. 65n, approved the VAT Code for 2014 (see also Information from the Federal Tax Service of Russia “Classification Codes for Budget Income of the Russian Federation Administered by the Federal Tax Service in 2014,” order of the Federal Customs Service of Russia dated February 17, 2014 No. 231). The same KBK VAT codes continue to be valid when transferring taxes for 2016-2017.
So, the current BCCs in 2017 for VAT transfers:
- 182 1 03 01000 01 1000 110 - KBK VAT 2017 for transferring to the budget tax on goods sold, work, services, transferred property rights in the territory of the Russian Federation, advances received, as well as for payment of VAT by a tax agent.
- 182 1 04 01000 01 1000 110 - BCC for VAT in 2017 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from the countries of the Customs Union. This BCC VAT for legal entities in 2016-2017 is also required to fill out a tax return when importing goods (work, services) from countries participating in the Customs Union.
- 153 1 04 01000 01 1000 110 - KBK tax VAT 2017 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from countries that are not members of the Customs Union.
- 182 1 03 01000 01 2100 110 — KBK VAT for payment of penalties on domestic transactions in 2017; 182 1 03 01000 01 3000 110 - for fines.
- 182 1 04 01000 01 2100 110 — KBK VAT for payment of penalties in 2017 on transactions for the import of goods from Belarus and Kazakhstan; 182 1 04 01000 01 3000 110 - for fines.
- 153 1 04 01000 01 2100 110 - KBK VAT for payment of penalties in 2017 on goods imported into Russia during the administration of the Federal Customs Service; 153 1 04 01000 01 3000 110 - for fines.
Features of filling out the field with KBK for paying VAT in 2017
When filling out a payment order by a tax agent, in field 104 of the KBK for VAT in 2017, the same is written as for an ordinary legal entity, namely 182 1 03 01000 01 1000 110 when selling goods and materials in Russia. But in field 101 you should enter code 02, used by tax agents. So, for the tax agent, the KBK for VAT 2017 remained the same as in 2016.
As for the KBK VAT-2017 for individual entrepreneurs, when filling out payments, individual entrepreneurs should enter the KBK the same as the KBK used in this situation by legal entities. There is no separate BCC for payment of VAT by individual entrepreneurs.
In case of mutual trade between Russia and Belarus (based on the Agreement ratified by Law No. 181-FZ of December 28, 2004), indirect taxes are levied, including VAT. For goods imported into Russia, an indirect VAT tax is credited to KBK-2017 — 182 1 04 01000 01 1000 110.
Error in KBK
Even if, when filling out a payment order, you incorrectly indicated the BCC for VAT, the tax authorities cannot regard this as an error resulting in non-payment of tax. This error is corrected by sending an application to the tax authority to clarify the payment (clauses 4, 7 of Article 45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145).
Results
The taxpayer and the tax agent for VAT calculated on sales in Russia indicate the same BCC codes in the payment order, but when importing into Russia, the BCC for VAT will differ depending on the territory from which the import is made: from the territory of the EAEU member countries or not.
If there is an error in the payment order in the KBK for VAT, then there is no reason to believe that the tax did not go to the budget, but if this error is detected, it is necessary to submit an application to clarify the payment.
