What to write in the purpose of payment when transferring an individual entrepreneur’s own funds? What to write in the payment instructions in Sberbank Online.

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.

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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.

Check whether you are using the current payment order form, updated in 2012. The new form is approved by Appendix 2 to the Regulation 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 of. Date format: two digits day, two digits month, 4 digits year. In electronic form, the date is formatted automatically.

Field 5- payment type. 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- Suma in cuirsive. 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. Identification code belonging to the payer’s bank (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- payee's 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 must additionally indicate the type of activity, and an individual needs to be named 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).

Field 22– UIN code. A unique accrual identifier was introduced in 2014: 20 digits for a legal entity and 25 for an individual. 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 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– Payer’s TIN. 12 characters for an individual, 10 for a 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. The budget classification code 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 the All-Russian Classifier of Municipal Territories, you need to write in this field 8 or 11 digits assigned to your locality.

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

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.

Question: How to correctly fill out field 24 “payment purpose” in a payment order, and what needs to be indicated in it in light of the requirements of the new Bank of Russia Regulations. And also, what should a bank do if a payment order is executed in violation of the established requirements?

Answer: Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds” establishes that money transfers are carried out by banks on the orders of clients, including those used within the framework of non-cash payment forms.

This provision does not provide for strict requirements for specifying a complete list of information that the payment order must contain in the “Purpose of payment” detail, but it does establish a maximum number of characters, which should not exceed 210 characters. And if there is a large amount of information that does not fit into this number of characters, the bank client is allowed to indicate generalized information.

At the same time, in Appendix 1 to Regulation No. 383-P dated June 19, 2012 “List and description of details of a payment order, collection order, payment request”, when describing 24 details “Purpose of payment”, a list of information is specified that should be reflected in payment document, namely:

• name of goods, works, services;


• numbers and dates of contracts, commodity documents;


• other necessary information;


• including value added tax (in accordance with the law).

1. Purpose of payment – ​​the content of the transaction is reflected here (work performed, services rendered, goods purchased, wages).


2. The basis for payment is the number and date of the agreement or the number and date of the invoice (for example, under agreement No. 10 of January 15, 2013) on the basis of which the calculation is made. You can provide numbers, names and dates of other documents justifying the operation of transferring funds - invoice number and date, work acceptance certificate number and date, salary under an employment agreement, etc.


3. When filling out the name of a product, work or service, you can make either a complete list of goods, work or services, or a generalized name (information services, goods transportation services, installation work, household or office equipment; utility bills, salaries, etc. .).


4. type of payment made – advance payment; for work already performed, service provided or products or goods supplied; advance payment or final payment; additional payment to the previously transferred payment, etc.


5. Other necessary information (if stipulated by the agreement or conditions) - for example, the terms of settlements under the agreement, if the agreement specifies intermediate payment dates. For tax payments, it is also possible to indicate additional information necessary to identify the purpose of the payment.


6. The amount of VAT from the total payment amount is indicated (Including VAT 0000.00) or a reference is made to the fact that there is no VAT (VAT not subject to, Without VAT). When transferring taxes to the Federal Tax Service, there is no such requirement to fill out.

Sample of filling out the field “Purpose of payment”

In addition, on April 1, 2013, Appendix 11 of Bank of Russia Regulation No. 383-P dated June 19, 2012 came into force, according to which, when filling out detail 24 “payment purpose”, the maximum number of characters in the payment order cannot exceed - 210 characters along with separators.

I will give some examples of filling out the “Purpose of payment” field (field 24) in a payment order:

• For completed construction and installation work (can be abbreviated as construction and installation work) under contract No. 351 dated December 12, 2012 and acceptance certificate dated November 12, 2013. Including VAT – 15995.50


• For a trip under the agreement b/n dated May 15, 2012. No VAT


• Advance payment for transport services on invoice No. 20 dated 08/15/2013. including VAT (18%) 5330.15


• Prepayment for air conditioners according to invoice 32 dated 08/01/04, VAT - 2088.01


• The donation under the Agreement no. dated December 25, 2012 is not subject to VAT.


• Repayment of debt under Loan Agreement No. 15 dated September 3, 2013. NDS is not appearing.


• Refill. VAT is not assessed (the client transfers funds to his own account or to the account of another individual).


• Transfer of own funds. VAT is not assessed (the client transfers funds to his own account or to the account of another individual).


• Payment under the agreement (or invoice, or receipt, etc.) No. 115 dated 10.10.2012. for product. NDS is not appearing.

In accordance with clause 1.7.2 of Part III of Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the rules of accounting in credit institutions located on the territory of the Russian Federation” (since January 1, 2013 Bank of Russia Regulation No. 385-P dated 07/16/2012) the client is obliged to indicate in the payment documents the purpose of the payment and a clear statement of the essence of the transaction.

Sometimes, in response to customer requests, some banks make payments without a clear statement of the essence of the transaction, but with the subsequent replacement of the payment order during the day.

As the Bank of Russia Resolution states, all money transfers are carried out on the basis of customer orders, but this document does not regulate strict rules for filling out payment orders.

It is only indicated that the purpose of the payment should consist of no more than 210 characters. If you need to enter more, you can use abbreviations and generalizations.

We will tell you about the algorithm of actions on how to fill out the payment purpose in the payment order so that the operation is successful. So the payment must contain the following data:

1. purpose of payment;
2. name of services provided or goods purchased;
3. date of conclusion of the trade document or contract;
4. value added tax is indicated;
5. other data is at the discretion of the payer.

Mandatory information

It is important to know how to fill out the payment instructions, because this document serves as a written order from a person for the bank to carry out an operation to transfer the specified amount of funds.

The timing of the transaction is stipulated by law; the bank can complete it even earlier than the deadline if it is a frequently used payment and the client makes it on a regular basis.

Specifically, the “payment purpose” field is filled with the following information:

• the essence of the operation. This could be work performed under a contract or a service provided, goods purchased, or wages transferred;
• basis for payment. The number and date of the conclusion of the contract or other documents are suitable, on the basis of which the transfer of funds can be carried out: a work acceptance certificate with a date, an employment agreement for the transfer of wages, etc.;
• at least a minimal listing of work or goods. Filling out the purpose of payment in a payment order implies at least an abbreviated description of them (for example, information services, transportation of goods, wages), and a full description, if space allows;
• type of payment is specified. This is an advance or full payment, an additional payment to an already transferred amount or an advance payment for services or goods;
• other data as needed. If payments are made on the basis of an agreement - the maximum permissible terms for settlement under the agreement, if these are tax payments - an indication of additional information on them;
• the VAT amount is specified separately, in the format XXX rubles (including VAT, VAT exempt or without VAT). If the payment goes to the tax office, it is recommended to leave the field blank.

Using an already completed document, you can make a transfer in favor of suppliers for goods or services provided, a lender or a borrower as part of repayment of a loan or payment of interest under an agreement, as well as send money to a variety of non-budget funds (including paying taxes).

Details to fill out

For the payment to go through, the document must contain a number of details:

1. document name and form code according to OKUD;
2. its number and date of creation;
3. type of payment and method of execution;
4. the name of the payer and an indication of his TIN and current account, as well as the full name of his bank indicating the BIC and location;
5. name of the recipient (maximum data for making the transfer), also indicate the details of the recipient bank, its BIC and correspondent account;
6. purpose of payment, indication of the amount of VAT or a note as to why the tax is not paid;
7. in words and figures (including kopecks) the amount of the transaction, its order according to the law.

The type of operation according to the rules of the Central Bank is also indicated, the signatures of the responsible persons are affixed and, if necessary, a wet seal.

It is also worth paying attention to the fact that it is not allowed to omit any fields; such an order simply will not be accepted by the bank.

If it is impossible to enter some details or simply not necessary, you should put the number 0 instead. The payment order must be filled out without any marks, this is the only way the amount will reach its recipient.

Errors when filling out payment details

There are no difficulties in how to correctly fill out the purpose of payment, but nevertheless, anyone can make a mistake in the numbers or start writing data in the wrong field. In this regard, a number of rules were adopted according to which adjustments can be made to various types of financial documents.

If an error is made in the purpose of the payment, it is advisable to correct it as quickly as possible, while the operation is still pending. The algorithm of actions is as follows: first understand what exactly the error is.

If it is not significant, you can simply send a letter to the recipient with an explanation. If, due to an error, the payment may not go through at all, we begin to correct the incorrectly entered data in order to avoid unpleasant consequences.

Step-by-step algorithm of actions

• First, you need to send a letter to the recipient or his director, in which to indicate the date of transfer of money and clarify that the payment order, and in particular its purpose, was filled out incorrectly;
• ask to send a letter in response with the correct wording of the purpose, put your signature and seal on it, so that no one has doubts about the authenticity of such correspondence;
• 3-4 copies are taken from the received notification, one of which is sent to the sender’s bank along with a copy of the received letter. The document must be returned with a receipt stamp on it;
• now copies can be sent to the counterparty bank (if a credit institution also appears here, one copy is sent to it). Then all that remains is to wait for the banks to receive the letters, then this statement will be added to the order in which the payment purpose was filled in incorrectly;
• Now the client needs to ensure that appropriate changes are made to all documents and the process is completed, the funds will be transferred on the right basis.

It is worth noting that the filling process must be approached carefully, because as you can see, the process of correcting blots will take more than one day and will require a lot of effort.

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The rules for processing payment documents are constantly changing in accordance with the updated legislative framework, which causes certain difficulties when filling them out. One of the most important points of orders of this kind is the purpose of payment. What to write in this field and what rules to follow should be discussed in more detail.

Legal norms

According to the federal laws of the Russian Federation regulating the activities of banking organizations, commercial and government structures of this kind must carry out manipulations in full compliance with the rules of the Central Bank. General concepts and the procedure for filling out transactions are regulated by Law No. 395-1, Article 31.

At the same time, the form of the payment order is established by Central Bank Resolution No. 383-P, which provides detailed descriptions of all payment details and their explanation. Despite the fact that it is not difficult to find ready-made samples of payment orders on the Internet, each case requires an individual approach to filling out this column in the details.

Before making a payment, you must fill out the receipt correctly

New filling rules

Starting from 2014, payment receipts are processed according to new rules, which should be discussed in more detail. The changes affected both the general filling rules and a number of specific fields. First of all, you should remember the need to indicate the OKTMO code in field 105, as well as the appearance of new values ​​in 106 details.

Among other things, the changes affected:

• 101 fields- it is allowed to specify a larger number of values;
• 108 fields- it is now mandatory to fill out;
• 110 fields- the list of payments has been significantly reduced;
• "Code"— new props that appeared after the changes.

Despite numerous changes affecting the registration rules, it is “Purpose of payment” that causes the greatest number of problems for financiers. In order to avoid mistakes due to which the transaction may not reach the recipient, you should study what the purpose of the payment is, as well as the rules and specifics of filling out this field.

“Purpose of payment” and its features

There are no strict requirements under current legislation regarding the indication of information in this detail.

However, the standards provide a limit on the number of characters used when filling - no more than 210.

Information pertaining to:

1. Payment specifics.
2. Goods and services.
3. Documentation that confirms various legal relationships.

In other cases, if such a need is confirmed by laws or a concluded agreement, other information may be indicated. Finding out what “Payment purpose” means, you can give such a field a completely correct definition. This is identification information that explains the essence of the payment within the framework of the legal relationship between the two parties.

The purpose of the payment reflects the essence of the money transfer

What can you specify?

As practice shows, this detail can be used to indicate a wide range of information that clarifies the purpose of the transaction being performed. As the name suggests, the most common case is to indicate in the column the nature of the payment - payment for work, services, etc.

At the same time, you can indicate other important information explaining the payment:

1. Base- number of the agreement/invoice or other documents on the basis of which the company settles with the payee.
2. Transaction results- you can specify a list of goods or services received for a specified amount of funds.
3. Transaction type- prepayment or payment for goods/services actually provided by the recipient.

They often indicate the time frame within which partners must make mutual settlements, as well as other information that allows the transaction to be correctly identified.

When figuring out what to put in this field, there are other pieces of information you should consider. It may also reflect VAT paid by the company. If there was no such payment, this also requires the indication “Without VAT”.

A non-standard case seems to be sending a document to the tax authorities, since it does not provide for the need to indicate tax information, due to the absence of a contractual relationship between the recipient and the sender.

If you need to send funds to the Federal Tax Service and the Pension Fund

This case is not standard, since the “Purpose of payment” field will be filled in differently. When sending a payment order to the tax authorities, you should identify the payment as completely as possible using this form. It is advisable to enter information about the payer who makes the tax payment.

It is extremely important to correctly fill out all the required fields in accordance with the current sample, otherwise the payment document may not be accepted. If you need to send it to the Pension Fund, you can reflect the payer’s identification data, including his number, as well as the period for which the payment is made.

Correctly filling in the details guarantees the transfer of money to the recipient

The most common payment options

In commercial activities, one often encounters the need to indicate the purpose and name of the payment.

To pay for work, a free-form proposal is used, explaining the fact of payment for services provided under the contract (indicating the number) or the acceptance certificate.

Information is filled in similarly if the services provided to the sender were provided by account number. Both of the above options will require VAT, as they are subject to taxation. However, there are a number of situations when specifying this value is not required.

The most common order of this kind is to replenish an account that does not require payment of tax.

If there are errors

Correct filling of this field seems to be an essential requirement for successful payment. Before sending, you should carefully check the receipt for various typos and errors. Since organizations refuse to accept receipts that have been amended to consumers, if errors are discovered, the document will have to be filled out again.

When a payment order has already been processed, you can try to revoke the payment if any details were entered incorrectly. The easiest way to do this is by contacting the support service of the bank that provides the transaction service. It is also possible to personally visit the branch and fill out the appropriate application.

The key parameter when transferring money is the deadline for execution of the receipt. If you miss the time, the sender will not have the opportunity to carry out the procedure for canceling and returning the payment.

The procedure for filling out payment orders changes periodically, based on the priorities of legislative regulation of financial legal relations. If a company needs to send a payment order to the bank for execution, then filling it out correctly will play a vital role in terms of the successful completion of a financial transaction. What are the specifics of the regulatory legislation regarding the use of payment orders? When filling out one of the key details - “Purpose of payment” - what should I indicate?

New procedure for filling out payment slips: changes

To begin with, let us talk about the specifics of the legislative regulation of the financial legal relations in question.

Filling out a payment order is a procedure that has been carried out according to new rules since 2014. The main changes in the procedure for working with the document in question are:

• the ability to specify a larger number of values ​​in attribute 101;
• if necessary, record OKTMO code in field 105;
• in the appearance of some new values ​​in props 106;
• the need to fill out field 108 in accordance with the new procedure;
• in reducing the list of payments in field 110;
• in the appearance of a new detail in the payment order, namely the “Code”.

In many cases, the most difficult thing for a financier is filling out the “Purpose of payment” details in the payment order. Let's consider how you need to enter certain information in this field in accordance with established standards.

Details “Purpose of payment”: details of filling

So, our task is to correctly fill out the “Purpose of payment” details. What should I write in it?

First of all, it is worth noting that the current financial legislation of the Russian Federation does not establish strict requirements for indicating certain information in the details in question. But the current standards establish the main criterion that this field in a payment order must meet: the total number of characters entered in it should not be more than 210.

In addition, when describing the details in question, you can indicate information related to:

• directly to the specifics of payment;
• to goods, services;
• to primary documents confirming certain legal relations;
• to VAT.

Also, filling out a payment order may require specifying other information - in cases where this is necessary from the point of view of law or contract. Let us study what can directly represent the content of the props in question.

It is important for us to understand what exactly is most often reflected in the “Purpose of payment” field. What to write in it, based on the practice of financial legal relations?

Most often, this information includes the following information:

• directly on the purpose of the payment (in this case, the document may record the essence of the legal relationship - for example, performance of work, provision of services, purchase of goods, payment of wages);
• on the basis of the transaction (for example, contract number, accounts on the basis of which the company settles with the counterparty);
• on the actual results of legal relations (for example, a list of goods supplied, services provided, work performed);
• about the type of payment being transferred (it can be represented, for example, by an advance payment, or by a transaction after the delivery of goods or services).

The details also reflect other necessary information - that which is provided for in the contract. For example, this could be the timing of settlements between partners, information for the correct identification of the payment.

In addition, it is necessary to reflect the amount of VAT - the purpose of the payment requires the inclusion of relevant information in the payment order. If value added tax is not paid by the company, then this fact is also reflected in the details in question. That is, you can write, for example, “without VAT.” Please note that when sending payment orders to the tax service, you do not need to indicate VAT information in the corresponding document. The purpose of payment in this case is related to the payment of taxes, and not to the participation of the company in contractual legal relations.

It will be useful to study the specifics of filling out a payment slip when transferring funds to the Federal Tax Service in more detail.

Details “Purpose of payment”: tax transfers

If it is necessary to make a tax transfer, what could be the purpose of the payment? What to write in the corresponding details? The field in question, if a payment slip is being filled out at the Federal Tax Service, must contain, first of all, information for the purpose of identifying the payment. The details in question during tax transfers may include information about the taxpayer (that is, for example, the name of the company, full name of an entrepreneur, notary, lawyer, head of a peasant farm, individual paying a particular tax).

Please note that when filling out tax payments, fields in the document in which the required data is not specified are not allowed.

If the payment is transferred to the Pension Fund, you can indicate in the relevant details that the transaction is intended to be credited to the insurance part of the pension, reflect the payer’s number in the Pension Fund, as well as the reporting period for which the contribution is paid.

Let's return to the study of the peculiarities of reflecting information in payment orders by commercial firms. It will be useful to consider what specific wording may be contained in the relevant documents.

Details “Purpose of payment”: examples of wording within commercial settlements

When making payments within the framework of commercial legal relations, it may be recorded in the “Purpose of payment” detail that:

• the transaction represents payment for work performed under such and such an agreement, as well as an acceptance certificate (VAT may also be indicated in a certain amount);
• the payment is an advance payment for such and such services rendered on such and such an account;
• the payment is made for the purpose of replenishing the account (in this case, VAT is not charged).

So, we have looked at the specifics of reflecting information in the most important detail of the payment order - “Purpose of payment”. We now know what to write in it. However, correctly filling out the relevant details is not the only task of the financier. He will also need to enter information in other details.

At the beginning of the article, we noted that since 2014, the financial regulator has introduced new rules for filling out payment slips. Let's consider the specifics of entering certain information into settlement documents, taking into account these innovations.

Thus, the rules for filling out details 101 have been changed. Let’s study how to enter information into it according to the updated standards. Let's agree that the payment form is filled out for the purpose of paying tax.

Filling out a tax payment form: detail 101

As we noted above, the details under consideration after the introduction of new regulations can be filled in with a larger selection of possible parameters than before. Detail 101 is needed to indicate the status of the payer - for example, a legal entity transferring tax to the budget.

In new payments, you can select values ​​in the details in question from a list presented by 26 items (while previously there were 20). But many of the relevant meanings remain the same. For example, if the purpose of the payment is taxes, then in the details in question it is necessary to record code 01 or 02.

If we talk about new values ​​that can be put in this field, these include codes 21 and 22. They correspond to those that are included in the consolidated groups.

It may be noted that when transferring insurance premiums to the budget, it is necessary to enter code 08 in detail 101.

Props 105

The next notable detail in the payment order is 105. The main nuance here is the indication of the OKTMO code instead of OKATO earlier. In this case, you should indicate the OKTMO code of the particular municipality in whose territory the income is generated, on the basis of which the tax is paid.

If a transfer to the budget is made based on information from a tax return, then the OKTMO code that corresponds to this information should be recorded in the field in question. It is advisable to clarify the code in question directly with the Federal Tax Service.

Props 106

The next most important payment detail is 106. It must contain data that allows you to determine the basis for the payment. In accordance with the new regulations, the corresponding details can be reflected in the payment using values ​​such as:

• IN (if we are talking about payment,
• TL (if the debts of a business entity are repaid by some third party),
• RK (if the debt is paid, as provided for in the register of creditors),
• 3T (if the current debt is being paid).

Rules for filling out a payment slip: detail 108

When considering this or that, many financiers pay special attention to detail 108. Its significance lies in the fact that the corresponding field records the document number on the basis of which the payment is made. The new rules established by the regulator suggest that if the payer’s status differs from 03, 16, 19 or 20, then the document that is the basis for the payment must have a number that:

• begins with DE, and also includes the last 7 digits of the customs declaration;
• has the beginning in the form of a combination of letters PO, and also includes a number, which is also issued by the Federal Customs Service;
• begins with CT, and also contains the last 7 digits of the declaration;
• has the beginning in the form of a combination of letters ID, and also includes the number of the document classified as executive;
• begins with the individual entrepreneur and also contains the number of the order, which is a collection order;
• begins in the form of a combination of letters TU, and also includes the number of the requirement related to the transfer of customs duties;
• begins with the database and also contains the details of the FCS business document;
• has the beginning in the form of a combination of letters IN, and also contains details of the document used for collection;
• begins with the CP, and also includes details of the agreement on interaction with large taxpayers.

New in payment: props 22

In accordance with legislative innovations, a new field appeared in payments in 2014 - 22. The UIN, or unique accrual identifier, is written in it. Essentially, the purpose of the payment, which the bank accepting the document transmits to the information system maintained by the competent government authorities. You can find out the UIN by contacting the Federal Tax Service or an extra-budgetary fund. The corresponding identifier consists of 23 characters. Of these, the first 3 are the abbreviation UIN. Characters 4 to 23 in the document will correspond directly to the accrual identifier.

Filling out according to the new rules: what to pay attention to?

What should a financier pay attention to when filling out a particular sample receipt for which new legal requirements have been established?

One more nuance: if the financier does not know exactly what value to record in fields 106-110 of the payment order, then 0 must be indicated in the document.

It will be useful to consider how a specific example of a payment order could be drawn up. One of them is in the picture below.

This sample receipt generally complies with the criteria specified in the new regulations.

The most important aspect of working with payment orders is making changes to them. Let's consider it.

Changing a payment order: nuances

First of all, we note that changing the purpose of payment as a business transaction is not regulated at the level of federal regulations - such as, in particular, the Civil Code of Russia. However, this procedure may be regulated by various by-laws. For example, such legal relations are within the jurisdiction of the Regulation of the Central Bank of the Russian Federation No. 383-P, adopted on June 19, 2012.

Judicial practice is also of great importance in this case. In accordance with it, it is possible to distinguish 3 main positions of judges who considered tax disputes and made decisions regarding such a procedure as changing the purpose of payment in a particular payment document.

Firstly, there is an opinion that the entity that transferred the funds and their recipient have the right to adjust the purpose of the payment in accordance with the agreement.

Secondly, judges may come to the conclusion that the payer has the right to adjust the relevant details without any additional conditions.

Thirdly, arbitrations may decide that the field in question in the payment slip cannot be changed.

Let's look at these 3 positions in more detail.

Arbitration positions for adjusting payment invoices: changing the field by agreement

So, in accordance with the first position, the parties to the legal relationship - the payer and the payee - can agree to change certain details.

Judges who adhere to this position believe that banks should not interfere in the legal relations of clients. If the parties to a transaction have mutual claims, then, in the opinion of the arbitration tribunals, they should be resolved without the participation of a financial institution. An exception is if this or that problem arose due to shortcomings on the part of the bank.

According to the judges, the purpose of the payment, as a detail of the payment document, is recorded in order to correctly identify the transferred funds from the recipient, and if this may be difficult due to errors in the document, then the participants in legal relations should be able to change the corresponding field of the document.

Change the field at any time

There is a position of judges, according to which the purpose of payment can be clarified at any time by the payer. What is the arbitration argument in this case?

According to judges, the person who transfers funds using the appropriate document directly determines their purpose. Consequently, in order to conduct a correct transaction, he can at any time correct the information that is presented in the “payment purpose” details. Since banks should not interfere in the legal relations of clients - in fact, in this sense, the thesis that we discussed above is repeated, the payer should be considered, as the judges believe, as the only eligible subject when adjusting payment details.

In addition, arbitrations refer to Art. according to which the owner of a property has the right to perform any actions in relation to it that comply with the law. In this sense, the payer has the right to dispose of funds at his own discretion. If he has received an invoice for which payment must be made, the purpose of payment - as a payment detail - is one of the tools for the owner to exercise established civil rights. If a person cannot, if necessary, correct this field in the payment slip, then he will not be able to ensure the correct transfer of funds in accordance with his own wishes. And this may be considered a violation of his civil rights.

The purpose of payment - transfer, or, for example, transfer to a counterparty for goods or services supplied, is therefore an option that is important from the point of view of the citizen’s exercise of those rights that are guaranteed by the Civil Code of the Russian Federation.

Prohibition on changing the field

Another point of view of the courts is that no subject of legal relations can adjust the “Purpose of payment” field.

According to arbitrations, a payment order is a document belonging to the category of exculpatory documents. That is, the errors present in it have the same legal consequences as, for example, inaccuracies in the primary documentation - or, alternatively, in an agreement between partners. A contract once signed, as well as a certified payment order that is sent to the bank and accepted for execution, are not subject to revision unless this is predetermined by the provisions of any law or by virtue of a court decision. At the same time, by applying to arbitration, representatives of the company can initiate consideration of the possibility of adjusting the details in question.

Summary

So, we looked at how to write the purpose of payment in a bank settlement document, and what to pay attention to. New regulations that regulate the entry of relevant information into the payment order have been in use since 2014. The provisions of these sources also require careful attention to filling out other important details - in particular, from 106 to 110. The rules for filling out these fields have also been updated.

In some cases, the company making the payment may need to adjust the “Purpose of payment” details. At the level of federal legislation, this procedure is regulated, according to experts, rather superficially; here judicial practice can be of decisive importance.

Arbitrations, considering an example of filling out a payment order within the framework of certain disputes, come to different conclusions regarding changes in the relevant details. There is a version that it can be done by the payer and the payee by agreement. Some courts, when considering a particular example of a payment order, believe that the payer can adjust the “Purpose of payment” field unilaterally. There is an arbitration point of view according to which a payment order cannot be adjusted from the moment it is transferred to the bank for execution.