Win where to get it. What is the UIN code in a payment order and where to get it

From March 31, 2014, in bank orders for payment Money appeared in the budget new props– unique accrual identifier (UIN). Now, when making tax calculations, organizations must indicate the number by which the payment will be identified in the state information system. In what cases is the UIN required when transferring taxes, and how can the payer obtain it?

Why do you need a UIN?

Charge ID - a digital code required to track charges received in budget system. This detail was put into circulation by the Procedure for maintaining GIS of state and municipal payments, approved by the Russian Treasury on November 30, 2012 (Order No. 19n).

GIS GMP collects and processes information on money transfers between government agencies, organizations - payment operators and citizens. A unique number is assigned for each specific payment by the budget administrator. According to the Treasury, any payments recorded in the GIS must have identifiers, but so far not all budget recipients have generated them.

When issuing a demand for payment of debts on taxes, fines and penalties, the Federal Tax Service indicates on the document a 20-digit index, which is the UIN of this payment. When transferring funds, the taxpayer is required to enter this code into the details, and the organization receiving the payment is required to accompany the budget transfer with the received digital code.

Where and how to get a UIN to pay tax?

Accrual identifier is a code that the taxpayer cannot generate on his own, receive when filling out a receipt at the bank, or look up in a reference book. A logical question arises: where to get the UIN when transferring taxes? Logically, contact the nearest inspectorate.

Indeed, it is the Federal Tax Service that assigns unique numbers to tax payments, but only if it itself sends a notification of debt to an individual or legal entity. Having received the request, the taxpayer deposits the required amount using the index stamped on the tax notice when issuing a bank receipt. For this purpose, the “payment” contains field 22 “code”, where a unique digital combination of 20 characters is entered.

Usually this is how they extinguish their property taxes individuals. In order to “pay and sleep in peace,” they wait for a mail notification from the Federal Tax Service or print out the necessary receipts through their personal account on the department’s website. Since these documents are generated by the budget recipient, the UIN is assigned to them automatically.

The situation is different with individual entrepreneurs and organizations. As a rule, they make tax payments based on their own calculations and declarations. The transfer of an amount calculated by the organization independently does not and cannot have a UIN. Such payments are identified using other details.

An exception is the repayment of debt owed to the budget by an individual entrepreneur or legal entity on the basis of a received tax notice. When sending a request to the debtor to transfer the arrears, pay penalties and fines, the Federal Tax Service assigns a UIN to the document.

What to do if the UIN is unknown?

Organizations that independently calculate and make tax payments on time when forming bank orders do without UIN. For them, the accrual code is KBK, and the identifier of the payer itself is:

TIN and checkpoint numbers - for legal entities;
TIN - for individual entrepreneurs.

For example, an entrepreneur using the simplified system is required to pay quarterly advance payment- no later than 25 days from the end of the billing period. What to do with the UIN when transferring taxes to the simplified tax system? When generating a payment order, the individual entrepreneur must indicate:

in field 104 - KBK in accordance with the current code directory budget classification;
in field 22 – “0”.

Thus, in the absence of a tax notification, the field intended for entering the UIN will always have a zero value. This field is filled in mandatory: either “0” or identifier when paying at the request of the Federal Tax Service. “Payments” with an empty cell 22 are not accepted by credit institutions from legal entities and entrepreneurs.

UIN and taxes of individuals

A few words about tax collections from individuals. Citizens have two options for finding out the index/UIN for paying property taxes:

Receive a letter with notification and a completed notice in form No. PD (tax). This is a ready-made receipt in which everything has already been entered necessary details, including the document index. Funds can be transferred through any bank that accepts budget payments.
Register in personal account taxpayer and generate a “payment” through an electronic service on the Federal Tax Service website. It will also be indexed. You can pay through a bank or by bank transfer.

If a person has not received a notice with details, but wants to pay taxes “voluntarily”, he will have to fill out the payment order himself. By analogy with legal entity taxpayers, an individual applies to credit institution and indicates:

in field 22 - code “0”;
home address.

An exception is a transfer through Sberbank using a receipt issued on a special form No. PD-4sb (tax). There is no space for an index on this form. To identify the payer, the full name, address and TIN must be entered.

Please note that the requirement to indicate the UIN in field 24 “payment purpose” on this moment not relevant. It was valid until April 2014. After changing the procedure for filling out payment orders for budget payments, the identifier is entered only in field 22 and nothing else.

The requirement to fill out field 22 in payment orders appeared relatively recently - since March 31, 2014. It was introduced by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107N. When filling out field 22, you must indicate the UIN - a unique accrual identifier. Some sources mention UIP - a unique payment identifier. Essentially, these 2 concepts mean the same thing - a unique digital number.

Read about the difference between UIP and UIN codes in this article .

Why was this field introduced? First of all, in order to optimize and improve the quality of work of civil servants, speed up the process of crediting payments. Transfers indicating the UIN code made it possible to reduce errors when entering payments into the budget. Civil servants no longer need to check payments using the TIN/KPP or KBK of the enterprise. It is enough to credit the amount to the number to which a certain payment was made.

A unique number is indicated in field 22 when transferring fines, arrears, penalties to the tax inspectorates, the Pension Fund of the Russian Federation or the Social Insurance Fund of the Russian Federation. When paying current tax payments and insurance contributions to the state funds of our country, this code does not need to be provided - in this case, you should put 0 in field 22. You cannot leave this field empty, otherwise the servicing bank will refuse to execute your payment orders.

However, from the latest clarifications of the Federal Tax Service of the Russian Federation (letter dated March 13, 2017 No. ZN-4-1/4434@) it follows that when filling out the UIN number, the necessary additional information for the tax authorities compared to the one that is already present in the payer’s TIN code. The conclusion that the Federal Tax Service draws from this is that when paying on demand, it is allowed to indicate 0 in the UIN field.

In what case is the UIN filled in when paying tax for a third party, see.

What does the UIN number mean?

The UIN consists of 20 numbers, each of which has meaning and carries certain information.

The room consists of 3 main parts or blocks.

The first 3 digits (1-3) show the code of the payment administrator or executive body. For example, tax inspectorates are assigned a permanent code 182.

The number 4 is currently not used, so it is now replaced by 0.

The next 15 digits (5-19) are the main block, or the index of the document itself. These numbers indicate the unique document number in payment system budget recipient.

And finally, the 20th digit, or the final block, is calculated according to a specific algorithm adopted by the tax authority or fund.

Thus, each payment has its own unique UIN. There cannot be two identical numbers.

Read about the basic principles of filling out a payment order in the article “How to fill out a payment order in 2019 - 2020 - sample?” .

Where to find UIN

The main question that continues to worry all practicing accountants after the adoption of Order No. 107N: where to find that same UIN number? As noted earlier, the need to indicate the UIN arises when paying fines, penalties and arrears, but even in this case it is not mandatory (letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. ZN-4-1/4434@). Thus, the payer should not worry about filling out field 22: either he will indicate in it the UIN given in the request, or the number 0.

The UIN is usually indicated in the request sent by specialists tax inspectorates And state funds to pay a fine, penalty or arrears. It is present in the details for which you need to transfer the corresponding amount.

In fact, filling out field 22 is much ado about nothing. The requirement to indicate the UIN applied only to certain payments intended for the budget recipient. Based on the latest clarifications of the Federal Tax Service of the Russian Federation, for them field 22 can have the value 0. In all other cases, it is enough to put 0 in this field.

Payer statuses indicated in payment documents can be found in this material .

Results

Field 22 in the payment order should only be filled in when paying penalties, fines or arrears. You can find the unique identification number in the request received from the tax authorities. When making other payments, field 22 is set to 0.

Unique accrual identifier (UIN) is a code that must be placed in field “22” of the payment order for the transfer of taxes and fees. This detail makes it easier for fiscal authorities to recognize payers.

In order to understand whether your organization specifically needs to use this code in a payment order, let’s consider 2 types of payments to the budget system:

When you transfer funds based on independent calculations to pay current taxes.

Then there is no need to specify . All important information will inform about the payer required details- individual tax number(TIN), and about the payment - budget classification code ().

This also includes a payment option when you pay the arrears (fine, fine), calculated independently, not based on the requirements of the Federal Tax Service, Pension Fund and Social Insurance Fund.

Field "22" cannot be left blank. Order Ministry of Finance of the Russian Federation No.107n dated November 12, 2013 approves the basic rules for indicating data in the details, according to which all data must be filled out. If it is not possible to use the UIN code, you must enter 0 (zero) in the field. An empty cell gives the bank grounds to refuse to transfer funds and return the payment order.

When you transfer funds to fulfill the requirements of the fiscal authorities to pay fines and arrears.

In this case, the tax authority assigns a UIN to the payment in the request. And you will need to accurately transfer it to the payment order.

Where can I get the UIN?

The basis for transferring funds in quality, fees and arrears is the receipt of an official request. In it, the Federal Tax Service, Pension Fund or Social Insurance Fund independently indicates a code consisting of 20 - 25 characters, which you will then need to transfer to the payment order in field “22”.

This code will be different each time, because its important characteristic is uniqueness. Accordingly, it is impossible to find this value in any place other than in the payment request.

UIN and individuals

If the basis for payment of taxes by individuals is notifications and payment documents attached to them, then the necessary fields are filled in exclusively by the tax authorities.

The taxpayer must generate a payment order himself using electronic services website of the Federal Tax Service of Russia, if he wishes to commit without notification. In this case, the service automatically assigns a UIN to the document.

When paying taxes using the organization “UIN”, the UIN is not assigned or indicated to the payment, which means that field “22” is set to zero. When issuing a payment order in another organization that has the right to do so, either zero or the value of the code, if available, is indicated.

According to the rules approved by the Ministry of Finance of the Russian Federation, when individuals transfer funds to the budget system of the Russian Federation, it is necessary to indicate the TIN or UIN, therefore, there is no need to have these two details at the same time. However, indicating the UIN will allow tax authority identify and account for the payment as quickly as possible.

Did you enter your UIN incorrectly?

UIN allows the GIS GMP system ( State Information system about State and Municipal Payments) automatically take payments into account. If an error is made in it, then the payment is not correctly identified, and, accordingly, the organization will remain obligated to pay a fine, and a penalty may also be charged.

To resolve this error you will need:

Contact the fiscal authority to clarify payment.
It is possible to re-execute the payment order to eliminate the debt and accrue penalties.

Thus, actions with the UIN index are quite simple. If you pay any tax deductions as a result of independently calculating their amounts, then you simply have nowhere to get this code.

Therefore, put a zero in field “22”, do not leave it empty, otherwise the operation will be refused. If payment occurs at the request of the fiscal authorities, then they are obliged to provide you with a UIN.

Filling out the receipt is a responsible matter. Due to one error, typo, or typo, the payment may not go through or the funds may be sent to another address. Fixing this is long and tedious. Therefore, when filling out, all points of the form must be immediately clear to the payer. One of the incomprehensible moments for many is the UIN on the receipt. What is this? We will answer this question and a number of equally important others below.

What is this - UIN on the receipt?

The abbreviation UIN stands for: unique accrual identifier. Usually this is a digital combination of 20-25 numbers. It became mandatory not so long ago - in 2014. After the Decree of the Ministry of Finance of the Russian Federation, the UIN became a mandatory component of receipts of form 0504510.

What is it for? Both for accurate and fast sending of the payment itself, and identification of the payer. UIN significantly simplifies the system money transfers. After its introduction, the number of unexplained payments decreased noticeably: fines, customs, tax collections and so on.

The UIN is used only by the institutions to which the a large number of money transfers of a very different kind. These are the traffic police, the Federal Tax Service, large educational establishments and so on. For example, in universities and schools, it determines each student.

The UIN is intended more for shipments by private individuals. For individual entrepreneurs, LLC when transferring tax payments to the state budget, you do not need to look for or indicate this number.

Identifier structure

What is this UIN on the receipt? The identifier is not a random set of numbers - each character (or group of characters) in it performs a specific role.

As an example, let’s look at the structure of the UIN for a common payment - a traffic police fine:

The first three digits are the code assigned to the manager. For the traffic police, for example, this number is 188.
The fourth character identifies the organization accepting the payment. In the case of the road inspection - 1.
The fifth digit is the purpose of payment. For example, the penalty will be indicated by one.
The sixth to seventh characters are the number when the protocol was issued.
The remaining numbers are the serial number of the issued protocol or resolution.
The last character is a check number.

Thus, the whole combination allows you to learn a lot about the payment and direct it to the desired flow.

Where is it required and where is it not?

We all know what UIN is on a payment receipt. Now let's find out when it should be indicated and when it shouldn't.

There are a number of exceptions from the table. Let's consider them further.

Exceptions and particulars

Having learned that this is the UIN on the receipt, let’s move on to discussing specific points:

Document index

If you pay a state fee, then the UIN will be equivalent to the “Document Index” section of the receipt - both in the number of characters and in meaning.

The formation of an index combination follows the same principle as a unique identifier:

Where to find the ID

UIN receipt number - where can I find it? Usually this information is immediately indicated in the document that is provided to the payer for payment. As for the receipt, this is a special section - “Document Index”. You should look for it at the very top of the standard payment form.

Let's consider special cases:

For those who pay a fine from the traffic police, the digital UIN combination is indicated in the resolution. Check - it's always a 20-digit code.
Budgetary organizations indicate it strictly in column 22 of their payment documents.

If you have any doubts about the UIN in the receipt for kindergarten, "payment" for medical services, then it is best to contact the recipient organization itself to clarify the unclear point. In particular, the accounting department will definitely give you the answer.

But employees of banks and others credit institutions, where payments with UIN are accepted, do not have any information about the accrual identifier. After all, it is formed only in the institutions themselves where you are going to transfer the payment. So we should go to the cashier already armed with this information.

Where to indicate this number

If you register the UIN in tax receipt, payment order, then the identifier must be indicated in the “Purpose of payment” column. However, not only numbers are written. First, the abbreviation UIN, followed by a 20-digit number combination without spaces.

If you don't know the ID number combination, don't leave it blank! In this case, your payment may simply get lost and not reach the addressee. Therefore, if the UIN is unknown to you or you doubt its correctness, it would be most correct to put 0 (zero) in the line for the identifier.

If something is wrong...

Let's consider cases when there are some problems associated with the UIN number on the receipt:

The document with payment data is lost. If you do not have a form with information about the UIN on hand, then when filling out the payment order in the “Code” line, enter “0” (zero) yourself or ask the cashier about it.
The number specified is incorrect. In this case, you need to write a letter, an application indicating the correct details, which should be sent to the organization that accepted your payment. If it really did not reach the addressee (and a check will be carried out regarding this), then there is only one solution - to return the money to you. However, in the case of state duty, you will have to transfer this amount again. Only after this will the erroneous shipment be returned to you.
The code is not identified by the system when sending a payment. In this case, you should check the correctness of the entered UIN. If everything is correct, then contact the organization that provided you with the details for the receipt for an explanation of the problem that has arisen.

UIN is a specific digital combination for quickly identifying a payment. Such numbers are used by organizations that receive a large number of a wide variety of money transfers. These institutions are required to provide UIN to their payers.

Sometimes, to pay taxes, fines and penalties, the payment order or receipt contains the details UIN (Unique Accrual Identifier), which is not yet clear to us. I propose to consider the details of the description and use of this prop.

For whom is a UIN required?

It is not possible for entrepreneurs or legal entities to independently enter UIN data into a payment order, because this identifier is the prerogative of government agencies. Its number simplifies the distribution of funds received from individuals and legal entities.

The function of the UIN is as follows:

In reducing unclear payments that are transferred to the state treasury;
Reducing the risk of unknown payments.

Types and methods of payments with UIN

For legal entities and entrepreneurs, indicating the UIN in a payment order is possible only upon a request from government agencies (IFTS, Social Insurance Fund, Pension Fund), indicating the identifier number. These may be requirements for the following payments:

Payment of penalties. If you do not provide a code number, the tax office will identify the payment using other details. But in the payment document you still need to put “0” in field 22;
When paying state duty;
Payment of taxes, penalties on demands made by government agencies;
Since 2017, the payment of insurance premiums has been supervised by the Federal Tax Service of Russia, which means the rules for filling out field 22 are identical to filling out other taxes.

Payment methods:

If you prepare a payment through the State Services portal, the system itself will automatically provide the identification number, but if you put “0”, this will not be considered an error;
Paying via payment terminal, the taxpayer has no place to find out the identifier code, so you can put “0” in the code field;
Bank employees will not accept payment document or a receipt, if field 22 is left empty, you must enter either the code itself or “0”.

Some payment receipts for individuals already contain an identification number. This number identifies the following payments:

Payment for real estate registration;
Payment to pay for administrative violations;
To pay traffic police fines and state fees;
When paying for the issuance of certificates;
To receive an extract from the state register.

It is important to know that if a government agency indicates the payment UIN, then it must be included in the payment order, otherwise the transferred funds will end up in undetermined payments.

Situations where a UIN is not needed

If legal entities and individual entrepreneurs comply with the deadlines for paying taxes, fees and charges, then when filling out payment documents, an accrual identifier is not needed, because government institutions did not provide demands for payment of arrears and penalties. The Federal Tax Service system recognizes the taxpayer by INN, KPP, and KBK. And in field 22 you need to put “0” for the payment ID.

If individuals make payments on their own without submitting requirements from the tax office, the UIN is not included.

Payment order field for UIN

When filling out a payment order, field 22, intended for the identifier code, must be filled in. What to put in this field depends on the following situations:

If we are filling out a payment order at the request of government agencies, then we put in field 22 the identifier number that appears in the document;
If we fill out the payment document ourselves, then in field 22 we put the number 0.

An example of completed field 22 indicating the UIN:

Please note that the unique payment identifier code 22 must not be empty, otherwise banking institution may not accept this payment.

Example of using UIN

Zorka LLC did not pay on time insurance premiums to the FSS, in turn the Fund social insurance sent the debtor a demand for payment of contributions indicating the UIN. When filling out the payment document, the accountant of Zorka LLC entered the identifier number in field 22.

Consequences of incorrectly filling out 22 fields

When funds are received into the state treasury from taxpayers, the code number makes it possible to automatically determine payments, contributions and fees. If the ID is incorrect, this payment will be considered in default. This leads to unpleasant consequences:

Formation of debt obligations of organizations and individuals to the budget and funds;
For each day of delay, penalties are charged;
The need to clarify the details of the payment order;
The receipt of funds into the state treasury is late, resulting in the imposition of penalties.

From the above, we must conclude that making an error in filling out field 22 (UIN) can lead to big troubles and wasted time.

UIN for an individual

Individuals don’t have to worry about where to get UIN code for a payment document. When paying any taxes (land, property) according to the notification provided, the code is already automatically included in the receipt.

The taxpayer can independently generate a payment document. You can create and print it in your personal account on the official website of the Federal Tax Service of Russia www.nalog.ru, after first registering. When generating a receipt for payment, the system will automatically assign a UIN code.

You need to know if in the “payment” you have individual If there is no ID number, you must enter your TIN.

If a taxpayer finds it difficult to remember his TIN, then it can be found on the Federal Tax Service website through the “Find out TIN” service. You must fill out the form with your data: full name, passport details, date and place of birth. Next, enter the code from the picture and click “Send request”, and you will immediately receive a response to your request.

Many people think that the bank will always tell you the meaning of the UIN in a payment order. However, this is only possible in a situation where the recipient of the money/administrator of the corresponding payment has an agreement with this credit institution.

Sometimes the identifier number in the payment order can be clarified through the authority that acts as the payment administrator. That is, you need to visit his website or call, come in person.

Does the bank have the right to demand a UIN?

It is important to know that you need to fill out field 22 UIN in a payment order only when the transfer of payments is subject to government agencies; for other companies this detail does not need to be specified.

Cases have become more frequent when bank employees require individuals and legal entities to indicate TIN and UIN in payment documents. Due to changes in legislation, individual entrepreneurs, lawyers, notaries, heads of peasant farms must indicate the TIN in the “Payer’s INN” field or a UIN of 20-25 digits in the “Code” field.

If the TIN is specified, then 0 is entered in the “Code” field. In this case, banks can indicate the identifier number, but not fill in the TIN, which leads to a violation of the taxpayer’s identification.