). Therefore, if you transfer some tax (contribution) to the budget already in 2016, you need to indicate the new BCC in the payment slip (if it has changed). For example, you need to pay contributions to the Pension Fund for December in January, transferring them to the new KBK.
Accordingly, if you plan to transfer contributions before January 1, then in the payment order indicate the BCC in force in 2015. If you will make payments after this date, then the new BCC will be indicated.
Changed BCCs are highlighted in red.
KBK-2016 for organizations and individual entrepreneurs on OSN
KBK-2016 for organizations and individual entrepreneurs in special modes
KBK-2016 for all organizations and entrepreneurs
| Name of tax, fee, payment | KBK (field 104 of the payment slip) |
|---|---|
| Insurance premiums: | |
| - to the Pension Fund of Russia | 392 1 02 02010 06 1000 160 |
| — in FFOMS | 392 1 02 02101 08 1011 160 |
| - to the FSS | 393 1 02 02090 07 1000 160 |
| Insurance premiums (IP “for yourself”): — to the Pension Fund of Russia, including: | |
| - contributions calculated from the amount of income not exceeding the established limit | 392 1 02 02140 06 1100 160|
| - contributions calculated from the amount of income exceeding the established limit | 392 1 02 02140 06 1200 160|
| — in FFOMS | 392 1 02 02103 08 1011 160|
| Additional insurance contributions to the Pension Fund for employees who work in conditions entitling them to early retirement, including: | |
| - 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) | 392 1 02 02131 06 1000 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) | 392 1 02 02132 06 1000 160 |
| Contributions to the Social Insurance Fund for compulsory accident insurance | 393 1 02 02050 07 1000 160 |
| 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 010x0 01 6000 120 |
| In the KBK, in order to correctly credit the “dirt” fee, you must indicate a different 10th category: 1 - for emissions of pollutants into the atmospheric air by stationary objects; 2 - for emissions of pollutants into the atmospheric air by mobile objects; 3 - for discharges of pollutants into water bodies; 4 - for the disposal of production and consumption waste; 5 - for other types of negative impact on the environment 7 - for emissions of pollutants generated during flaring and/or dispersion of associated petroleum gas |
|
| 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 |
| In the KBK for crediting the mineral extraction tax, you must indicate different 10th and 11th categories: 1 and 1 - during oil production; 1 and 2 - during the production of natural combustible gas; 1 and 3 - during gas condensate production; 2 and 0 - during the extraction of common minerals; 3 and 0 - when mining other minerals, except for the mining of natural diamonds 4 and 0 - during mining on the continental shelf of the Russian Federation; in the exclusive economic zone of the Russian Federation; from subsoil outside the territory of the Russian Federation; 5 and 0 - when mining natural diamonds; 6 and 0 - during coal mining |
|
KBC when paying penalties and fines
When paying a penalty in the 14th category, “1” changes to “2”, in the 15th - “0” to “1”. When paying a fine in the 14th category, “1” changes to “3”.
This rule for the payment of penalties on taxes was already in effect in 2015, but for the payment of penalties on insurance premiums this is an innovation. True, when paying penalties to the FFOMS, as before, only the 14th category changes - from “1” to “2”.
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.
The very concept of KBK implies a simple set of numbers that mean absolutely nothing to an ignorant person. The system was developed by the state to simplify settlements and payments to the state treasury.
Incorrectly entering any details into payment documents, incorrectly filling out declarations and receipts, or inaccuracy in one figure can lead to serious problems. Let's consider below how and how to correctly fill out the VAT penalties for the KBK, and provide a sample of filling out payment orders .
Like any other type of tax, penalties have their own article and classification code. And, accordingly, it is divided into different groups. When paying a VAT penalty, you must indicate the correct details in the column; they consist of a set of the following numbers:
- BCC for penalties on Russian goods - 182 1 03 01000 01 2100 110 .
- For goods from the customs union - 182 1 04 01000 01 2100 110 .
- Goods from other countries - 153 1 04 01000 01 2100 110 .
Penalties, like any other tax, are a collection of money from you and me. Therefore, in order to limit yourself from losing money, try to fill out declarations and any payment orders correctly and pay taxes on time.
KBC on VAT fines
- Domestic goods - 182 1 03 01000 01 3000 110.
- Goods from the customs union - 182 1 04 01000 01 3000 110.
- Goods from other countries - 153 1 04 01000 01 3000 110.
Sample of filling out a payment order for payment of VAT penalties
Payment of penalties according to the taxpayer:
Payment of VAT penalty upon inspection:
The concept of penalties and reasons for their formation
The very concept of a penalty is a certain type of fine for untimely fulfillment of obligations established by law. From Latin and translated as “punishment.” This is the amount of a certain tax that the taxpayer is deprived of. A penalty is established if a number of violations are identified:
- Missing a payment during a certain period.
- Errors in the details being filled out.
- Ensuring the fulfillment of property obligations.
The penalty interest itself is calculated at a certain rate, and can also be assigned for each overdue day. Specifically, the VAT penalty implies compensation in monetary terms.
In any business activity, errors arise that can be made by the organization’s accountant, or violations in the course of the enterprise’s activities.
Late payment of declarations, receipts, and advance payments is already a reason for charging late fees and penalties.
Self-calculation of penalties
Perhaps you are faced with the problem of calculating and paying penalties, and you need to correctly calculate the amount. Let's use the following scheme:
- We determine the amount of the penalty. This is an indicator of the amount owed.
- We determine the days overdue from debt repayment.
- We look at the Central Bank refinancing rate. This indicator is indicated on the Central Bank website.
- We calculate using the formula - P = Week * St. Ref. / 300 - Pr,
- P – the amount to be paid for the penalty itself;
- Art. ref. — refinancing rate in effect at the time the penalty is issued;
- Pr - number of overdue days.
You can also use a calculator to calculate penalties or obtain data on the accrual of penalties from regulatory authorities.
When independently calculating penalties, the taxpayer must take into account the next day, that is, the day of seizure.
The correct calculation of penalties can be considered using an example.
Let's say a certain organization Vympel LLC filed a tax return. It indicated the amount that was not paid to the tax authority on time. As a result, a penalty was charged:
| VAT amount | Paid VAT |
Arrears | Payment deadline | Qty days |
Calculation | Sum |
| 840,200 | 500,260 | 840,200- 500,260 = 339, | .01.2016 | 12 | 339, rub. * 11% / 300 * 12 days | 1,495 |
| 880,730 | 319,400 | 880,730- 319,400 = 481,33 | .02.2016 | 14 | 481.33 * 11% / 300 * 14 days | 2,47 |
| 720,610 | 649,80 | 720,61- 649,8 = ,81 | .03.2016 | 19 | .81 rub. * 11% / 300 * 19 days | 0,49 |
As a result, the amount of the penalty amounted to 4.461 rubles; we sum up all the columns (1.495+2.476+0.49)
The day the penalty is paid is considered the day the document is processed and funds are credited to the account of the organization that assigned these penalties.
The tax authority will collect penalties corresponding to the unpaid VAT tax unconditionally. For this purpose, government services, such as the bailiff department, will be involved.
In tax inspectorates, programs for calculating penalties are set to automatic mode. To keep abreast of all calculations, you need to constantly take certificates and statements in order to pay the accrued amounts on time.
Time limits for forced collection of penalties
A penalty is a certain type of tax for a taxpayer, derived from the amount of the general tax in case of late payment within the period established by the tax authority - usually 30 calendar days. The fine may be collected by other government bodies: the arbitration court or the bailiff department. The latter have the right to describe part of the property to cover the amount of the penalty.
Reducing penalties
Sometimes situations arise when the taxpayer is unable to pay the tax and penalties on it. Judicial practice shows that it is impossible to change or remove penalties, since this type of tax is not a tax charge. Tax authorities can write off “bad” debts, but the taxpayer will have to pay penalties in any case. It is possible to highlight which articles of offenses are exempt from liability:
- Committing a tax offense.
- Inability to pay due to bankruptcy.
KBK for VAT for 2016: tax payment, VAT refund from the budget, accrual of VAT penalties and fines >>>
KBK for VAT for 2016 approved (as amended by order No. 90n dated June 8, 2015). KBK - necessary for grouping income, expenses and sources of financing budgets. The BCC for VAT consists of 20 digits (digits). The BCC for VAT for 2016 is required to fill out payment orders for the transfer of value added tax to the budget, as well as penalties and fines for it. In the payment order, detail 104 is used to indicate the KBK for VAT. The codes for tax, penalties and fines differ only in signs from 14 to 17: 1000 - for tax payment, 3000 - for a fine, 2100 - penalties for VAT (KBK 2016).
| Payment Description | KBK for VAT | Penalties for VAT (KBK 2016) | KBK for transferring VAT fines |
|---|---|---|---|
| VAT on goods (work, services) sold in Russia | 182 1 03 01000 01 1000 110 | 182 1 03 01000 01 2100 110 | 182 1 03 01000 01 3000 110 |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | 182 1 04 01000 01 1000 110 | 182 1 04 01000 01 2100 110 | 182 1 04 01000 01 3000 110 |
| VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | 153 1 04 01000 01 1000 110 | 153 1 04 01000 01 2100 110 | 153 1 04 01000 01 3000 110 |
When transferring VAT to the budget, payers must indicate in field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P) the BCC corresponding to this tax. All necessary budget classification codes are given in Order of the Ministry of Finance dated July 1, 2013 N 65n.
KBK VAT-2018 for legal entities
When filling out a payment order for payment of the tax itself, the VAT payer must reflect the KBK 182 1 03 01000 01 1000 110.
KBK penalties for VAT 2018
The BCC for paying penalties on VAT differs from the BCC for the tax itself in the 14th and 15th categories. To obtain the BCC for paying penalties, it is enough to replace the 14th category from “1” to “2”, and the 15th - from “0” to “1”. That is, VAT penalties must be transferred to KBK 182 1 03 01000 01 2100 110
VAT penalty: KBK
When paying a VAT fine, the 14th KBK category for tax changes from “1” to “3”. The BCC for a VAT fine looks like this: 182 1 03 01000 01 3000 110.
KBK VAT for individual entrepreneurs
There are no separate BCCs for VAT for individual entrepreneurs - they use the same budget classification codes as legal entities.
KBK VAT: tax agent
When transferring VAT as a tax agent of an organization or individual entrepreneur, you must indicate in the payment order the same BCC as for a simple VAT payer - 182 1 03 01000 01 1000 110.
The tax agent reflects the usual BCC for VAT in the payment slip and when paying penalties or fines ( 182 1 03 01000 01 2100 110 or 182 1 03 01000 01 3000 110 respectively).
Please note that although both VAT payers and tax agents use the same KBK, the status in the payment slip (field 101) is set differently: tax agents must indicate the status “02” (Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n) .
KBK VAT: imports from EAEU countries
Organizations and individual entrepreneurs importing goods from EAEU countries, when paying import VAT, as well as penalties and fines on it, must indicate in field 104 of the payment order one of the following BCCs:
When importing goods from countries other than the EAEU, VAT is paid not to the Federal Tax Service, but to customs. Accordingly, in the 1st - 3rd categories of the KBK, instead of 182, the FCS code as the payment administrator is indicated. This is code 153. Therefore, for example, when paying a fine for customs VAT KBK, you need to indicate the following: 153 1 04 01000 01 3000 110.
Error in KBK VAT
If you suddenly make a mistake when filling out the payment form and indicate the wrong BCC, it’s okay - the money will still go to the budget. And you can correct this error by writing a letter to the Federal Tax Service about.
