Kbk for VAT for legal entities. VAT tax rate - how many percent and how to calculate? The procedure for filling out a payment order when paying interest on VAT and fines

). In our tables you will find all the codes budget classification necessary for the correct filling of payment forms in 2017. Codes that have changed since 2016, as well as new BCC-2017, are in italics and marked with an asterisk.

BCC-2017 for paying taxes for organizations and individual entrepreneurs on DOS

BCC-2017 for paying taxes for organizations and individual entrepreneurs on special regimes

Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate CCC for transferring has been canceled minimum tax. Since 2017, the minimum tax is credited to the same budget classification code as the STS tax paid in the usual way. Read about the consequences of indicating the old CBC in the payment when paying the minimum tax in the Civil Code, 2017, No. 1, p.63.

KBK: insurance premiums-2017

BCC for all contributions controlled by the Federal Tax Service since 2017 have become new.

Please note that for contributions for periods prior to 2017 there will be one CCF, and for contributions for periods starting in 2017 there will be others. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the CCC intended for contributions for periods that have expired before 2017.

CSC for contributions for periods expired before 01/01/2017

CSC for contributions for periods starting from 01/01/2017

BCC-2017 for the payment of other taxes for all organizations and individual entrepreneurs

Indication of the CBC when paying penalties and fines

By general rule when paying a penalty fee in the 14th-17th category of the CCC, they take 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:

BCC VAT 2016-2017years - how to find out? Which VAT BCC for 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 (BCCs) are codes consisting of 20 digits and are used to record income and expenditures of budgets of various levels in Russian Federation.

When transferring taxes, in particular VAT, as well as fines, penalties, etc. in payment order the CCC VAT 2016-2017 must be indicated, corresponding this species tax. This must be done so that the regulatory authorities can compare the amount of the accrued tax indicated in the declaration with the amount of tax received by the budget.

Read about the VAT declaration that has been applied since 2017 in the material .

BCC VAT 2016-2017

In 2013, the Ministry of Finance of Russia, by Order No. 65n dated 07/01/2013, approved the VAT CBC for 2014 (see also the Information of the Federal Tax Service of Russia “Codes for the classification of budget revenues of the Russian Federation administered by the Federal Tax Service in 2014”, order of the Federal Customs Service of Russia dated 02/17/2014 No. 231). The same KBK VAT codes continue to be valid when transferring taxes for 2016-2017.

So, the current CCC in 2017 for VAT transfer:

1. 182 1 03 01000 01 1000 110 - VAT KBK 2017 for the transfer to the budget of tax on goods sold, works, services transferred property rights on the territory of the Russian Federation, received advances, as well as for the payment of VAT by a tax agent.
2. 182 1 04 01000 01 1000 110 - CBC for VAT in 2017 for transferring to the budget of the tax payable when goods are imported into the territory of the Russian Federation from the countries of the Customs Union. This CCC VAT for legal entities in 2016-2017 is also required to complete tax return when importing goods (works, services) from countries - members of the Customs Union.
3. 153 1 04 01000 01 1000 110 - KBK VAT tax of 2017 for transfer to the budget of the tax payable when goods are imported into the territory of the Russian Federation from countries that are not members of the Customs Union.
4. 182 1 03 01000 01 2100 110 - VAT CBC for the payment of interest on domestic transactions in 2017; 182 1 03 01000 01 3000 110 - for fines.
5. 182 1 04 01000 01 2100 110 - VAT CBC 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.
6. 153 1 04 01000 01 2100 110 - VAT CBC for payment in 2017 of penalties 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 in the field with BCC for VAT payment in 2017

When filling out a payment order by a tax agent in field 104 of the BCC 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, code 02, used by tax agents, should be entered. So, for the tax agent, the BCC for VAT-2017 remained the same as in 2016.

As for the BCC VAT-2017 for individual entrepreneurs, when filling out payments, individual entrepreneurs should enter the same CCC as the CCC used in this situation by legal entities. There is no separate BCC for VAT payment by individual entrepreneurs.

In mutual trade between Russia and Belarus (on the basis of the Agreement ratified by law No. 181-FZ of December 28, 2004), indirect taxes are levied, including VAT. For goods imported into the territory of Russia, it is credited indirect tax for VAT at KBK-2017 — 182 1 04 01000 01 1000 110.

Error in CBC

Even if, when filling out a payment order, you incorrectly indicated the CCC for VAT, the tax authorities cannot regard this as an error that resulted in non-payment of tax. This error is corrected by sending tax authority statements on payment clarification (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 from sales in Russia indicate the same CCC codes in the payment order, but when importing into Russia, the CCC for VAT will differ depending on the territory from which the import is carried out: from the territory of the EAEU member countries or not.

If there is an error in the BCC for VAT in the payment order, then there is no reason to believe that the tax did not go to the budget, but if this error is found, it is necessary to submit an application for clarification of the payment.

Value added tax (VAT) is levied by the state on that part of the cost of goods, services or works that exceeds their cost.

An enterprise that sells goods charges VAT on the amount of revenue and sells it at a price that consists of cost, revenue and VAT. That is why sometimes the tax is called indirect because the buyer pays for it.

All issues related to VAT are regulated in chapter 21 of the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs are required to pay tax to the budget. Operate exceptions, according to which the following are exempted from its accrual:

1. Firms and individual entrepreneurs that use special regimes taxation - UTII, simplified.
2. Payers whose total revenue for the three months preceding the reporting period did not exceed 2 million rubles.
3. Some special categories of organizations (participants of Skolkovo projects).

What transactions are not taxed

Tax must be paid from next operations and objects:

1. Sale of goods, works and services by payers (as well as donation, gratuitous provision of services, performance of works).
2. Advances received for goods not yet shipped, services not rendered, work not performed.
3. Import of goods to the territory of the Russian Federation.
4. Transfer of goods for the payer's own needs, performance of construction and installation works for their own purposes.

No need to pay tax following objects and operations:

1. When fixed assets and other assets are transferred non-profit organization, while they will be used not for the purpose of obtaining commercial profit, the formation of authorized capital.
2. Privatization and implementation state property on the territory of the Russian Federation.
3. Services, works rendered government agency within the framework of its main activity, provided for by law.
4. Sale of property of the organization, declared bankrupt to pay off her debts.
5. Transfer to the state of buildings and structures that have a social, cultural purpose, intended for human habitation, as well as infrastructure facilities.
6. Sale of land plots.

Rates in 2019

The procedure for calculating and paying tax

To calculate the amount that will need to be transferred to the state, determined the tax base . When selling goods, the amount of proceeds is taken for it. If a business sells goods that are taxed at different rates, then for each type, the base is calculated separately.

For donated items their base is considered market valuation at the time of transfer (you should keep the documents confirming it - the appraiser's report or printouts of price lists, offers with the indicated dates).

In case of receiving an advance payment, it will be necessary to calculate the tax on its entire amount. The formula for calculating the amount of tax to be paid to the budget:

tax base * tax rate = tax amount - tax deductions= amount to be paid to the budget

As can be seen from the formula, the amount of tax can be reduced by deductions consisting of:

1. VAT amounts present in the cost of purchased goods (if any) Required documents- invoice or single document provided upon shipment).
2. VAT calculated from the amounts of issued travel and hospitality expenses.
3. VAT calculated from partial payments on account of future deliveries.
4. In other cases provided for by law.

If the amount of deductions is more than what needs to be paid, the organization can apply for a refund to the IFTS. To do this, you need to send a request and specify the details for which you need to transfer money. You need to be prepared for the fact that the tax refund report will be checked especially carefully.

The amount of tax that remains payable after deductions must be divided into three equal parts, each of which is transferred within three months following the reporting quarter, but no later than the 25th day (if it is a weekend or holiday, then on the first working day after it) day).

Submission of declarations

Reports are provided for each quarter, no changes are expected in the deadlines for their submission - this is 25th of every montha following the reporting period. The declaration must be submitted by:

• The 25th of January;
• 25th of April;
• July 25;
• the 25th of October.

Together with the declaration, information is sent from the sales book and the purchase book, which discloses information about counterparties, transaction amounts in general and tax in particular.

There are no changes compared to 2017 in the procedure for filling out information. If it is necessary to correct the data both in the report itself and in the attached information on invoices, a declaration with clarification is submitted (the entire declaration is submitted anew, and not just the part that has been amended).

If the IFTS requires you to explain any information contained in the report, then you can also provide this information. only inin electronic format(previously it was possible on paper). In the near future, a special form for a document with explanations should be developed.

Failure to meet the deadlines, as before, threatens with fines, blocking on the company's settlement accounts, so you should not leave everything until the last day. Documents should be prepared in advance, but it is better to monitor the availability of all necessary information during the quarter.

Increasing VAT from 18% to 20% - below in the video.

When transferring VAT to the budget, payers must indicate in field 104 of the payment order (Appendix 3 to the Regulation of the Bank of Russia of 19.06.2012 N 383-P) the BCC corresponding to this tax. All the necessary budget classification codes are given in the Order of the Ministry of Finance dated 07/01/2013 N 65n.

BCC VAT-2018 for legal entities

When filling out a payment order for the payment of the tax itself, a VAT payer must reflect the CCC 182 1 03 01000 01 1000 110.

KBK penalties for VAT-2018

The CCC for paying interest on VAT differs from the CCC for the tax itself in the 14th and 15th categories. In order to receive a CCC for paying penalties, it is enough to replace the 14th digit from "1" to "2", and the 15th - from "0" to "1". That is, VAT penalties must be transferred to the CBC 182 1 03 01000 01 2100 110

VAT penalty: KBK

When paying a fine for VAT, the 14th category of the CCC 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

For individual entrepreneurs there are no separate BCCs for VAT - 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 CCC 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 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 even though the KBK and VAT payers, and tax agents they use one, but the status in the payment order (field 101) is set differently: tax agents must indicate the status “02” (Appendix No. 5 to the Order of the Ministry of Finance of Russia of November 12, 2013 N 107n).

BCC VAT: imports from EAEU countries

Organizations and individual entrepreneurs importing goods from the EAEU countries, when paying import VAT, as well as penalties and fines on it, must indicate one of the following BCCs in field 104 of the payment order:

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 digits of the CCC, instead of 182, the FCS code is indicated as the administrator of payments. This is code 153. Therefore, for example, when paying a fine for customs VAT, the KBK must indicate this: 153 1 04 01000 01 3000 110.

Error in CCC VAT

If you suddenly make a mistake when filling out a payment order 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 IFTS about.

Budget classification codes are used to structure revenue receipts to the budget. In each code, an accessory is encrypted, which corresponds to one or another type of tax, fines and penalties.

The budget classification code is required props payment order for payment to the budget. The list and procedure for applying the BCC penalty for VAT was approved by order No. 65n dated 07/01/2013. "The procedure for applying the budget classification of the Russian Federation."

BCC is an encrypted code that consists of 20 digits. Each group of digits of this code is a specific carrier of relevant information that allows you to determine the administration of the payment, "tax" affiliation, and so on.

Code encoding starts from left to right:

1) The first three digits allow you to determine to whom exactly the taxpayer reports at a given time, that is, who is the payment administrator.

Tax payment administrators:

• Federal Tax Service - KBK 182;
• Federal Customs Service - KBK 153;

2) The following BCC figure contains information on the type of income:

• Tax payment - figure 1;
• Gratuitous receipts - number 2.

3) The following two numbers indicate which type of income the taxpayer reports on:

• Income tax - 01;
• VAT on products sold in Russia - 03;
• VAT on goods imported from other countries - 04;
• Property tax - 06;
• Duty - 08 and so on.

4) The next five digits indicate the classification of income that will be paid to the budget, for VAT payment it is 01000.

5) The next two digits of the BCC code indicate the level of the budget:

• Federal budget - 01;
• Country budget - 02;
• Local budget - 03.

6) The next four digits define the type of payment:

• Taxes and fees - 1000;
• Accrued penalties - 2100;
• Accrued fines - 3000.

Get 267 1C video lessons for free:

7) The last three digits of the BCC code determine the type economic activity subject to tax:

• Tax income - 110;
• Deductions for social needs - 160.

BCC for payment of penalties and fines for VAT - table

Thus, when preparing a payment order for VAT transfer by legal entities, it is necessary to indicate the following CCC codes:

The accrual and subsequent payment of penalties is provided for in Article 75 of the Tax Code of the Russian Federation if the taxpayer has delayed the payment of tax. You can calculate the interest on your own, using the auxiliary service Penalty Calculator, or wait for the tax requirement from the Federal Tax Service.

The accrual of penalties provides for non-payment or incomplete payment of tax on the basis of Article 122 of the Tax Code of the Russian Federation.

If the taxpayer incorrectly indicates the CCC code, then Articles 78 and 79 of the Tax Code of the Russian Federation provide for the return of the incorrectly paid amount or for offsetting with other tax payments, but provided that there is a arrears on them.

The procedure for filling out a payment order when paying interest on VAT and fines

Filling out a payment order begins with indicating the status of the payer - field 101:

• Payer legal entity - 01;
• The payer is an individual entrepreneur - 09, followed by an indication of his TIN;
• Import VAT payment imported goods – 06;
• Tax agent for VAT - 02.

In the field the order of payment is indicated - the number 5.

0 is indicated in field 22. Field 110 "Type of payment" is not filled in, since this function is performed by the CSC code, the distribution of tax payment.

In field 104 "Recipient" the required CSC code is indicated.

The purpose of the payment indicates taxable period for which payment is made:

If the KBK code for VAT is incorrectly indicated

If the money is mistakenly credited to the account Federal Treasury, the taxpayer has the opportunity to clarify this payment, which is provided for in Article 45, paragraph 7 of the Tax Code of the Russian Federation.

To correct this error, you need to contact the Federal Tax Service with a request to clarify the details of the payment. Based on this document tax office accepts tax for crediting as of the day of payment, and not on the date of submission of the application. Thus, the accrual of penalties and fines can be avoided.

If not provided this statement it will not be possible to avoid the accrual of penalties and fines, since it is believed that the taxpayer has not fulfilled its obligation to the budget. Please note that it is possible to challenge this decision, but only in court!

Important! There are two types of errors for which penalties and interest will still be charged: the account number of the Federal Treasury is incorrectly indicated and the recipient bank is incorrectly indicated.

In the event of a failure in the system of work of the taxpayer's bank, it is also possible to avoid the accrual of penalties and fines, but for this it is necessary to submit an appropriate application to tax service, on the basis of which a request is made to the bank institution to receive a paper copy of this payment.

So, the KBK code is one of the most important details of the tax payment. For the correct use of the BCC code, you can always clarify it in the "Procedure for applying the budget classification of the Russian Federation", registered under No. 65n dated 07/01/2013.