What is kbk. How to find out the cbk of an organization by inn, octmo, online

Code budget classification is a combination of numbers that characterizes monetary transaction. This convenient way group budget revenues from organizations and individual entrepreneurs. On June 6, 2019, the Ministry of Finance published new BCC codes for penalties and fines on additional tariffs for insurance premiums. BCCs from January 2020 are determined by order of the Ministry of Finance dated 06/06/2019 No. 86n. KBC for contributions to compulsory social insurance are indicated in Appendix No. 1.

We will tell you how to choose a code for transferring insurance premiums.

Pension contributions under normal working conditions

A common code has been adopted for insurance contributions at regular and reduced rates of pension contributions. KBK for payments for employees for an individual entrepreneur or for legal entity same. We indicate the following codes when filling out a payment order to credit pension insurance contributions for periods starting from 2017:

Pension contributions under harmful, difficult and dangerous working conditions

The division of these contributions has undergone several changes in 2019. Before January 1, 2019, the BCC for transferring penalties and fines on additional contributions differed depending on whether the amount insurance rate from the special labor assessment carried out. From the beginning of 2019, this dependence was removed, but returned starting from April 14, 2019, so it will remain in effect at the beginning of 2020. The BCC for payments is set for the entire list as a whole.

Additional pension contributions at tariff 1 ( clause 1 part 1 art. 30 of the law of December 28, 2013 No. 400-FZ)

Additional pension contributions at tariff 2 (clause 2-18, part 1, article 30 of the law of December 28, 2013 No. 400-FZ)

Contributions to the Fund health insurance and FSS for employees

The KBK 2020 for crediting funds to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund from employee salaries has not changed, and the codes for maternity contributions remain the same, so we use the same codes as before. Let's remind them.

Individual entrepreneur contributions for themselves

If you do not employ hired labor, then you pay insurance premiums only for yourself. Now entrepreneurs pay all pension contributions on one KBK. The codes for crediting funds to the FFOMS and Social Insurance Fund have not changed, so we use the same codes as before.

note, the individual entrepreneur pays insurance premiums, even if entrepreneurial activity was not carried out.

To transfer contributions in the amount of 1% of revenue exceeding 300,000 rubles per year, use the same code as for the fixed part - 182 1 02 02140 06 1110 160.

Individual entrepreneurs can pay contributions to voluntary insurance in case of temporary disability and maternity according to the KBK - 393-1-17-06020-07-6000-180. There are no penalties or fines for them.

Transfer contributions to cloud service Circuit.Accounting. The service itself will calculate contributions and personal income tax based on your salary, generate payment slips, and remind you of payment deadlines. Submit reports on employees, do accounting, send reports from the service. Use the support of our experts, get rid of rush jobs and routine, and use the service for free for 14 days.

The article gives a brief description of budget classification codes and determination of the cipher structure. If you want to understand how to find out the BCC of an organization by TIN and OKTMO, then let’s say right away that this is impossible: these concepts are in no way related to each other. However, you can find KBK online - detailed instructions given in the appropriate paragraph.

Any financial transactions made by the organization are reflected in payment orders when sending funds. By making contributions or paying tax amounts, the payer indicates in the payment type the type of payment, encrypted under the abbreviation KBK.

Code structure

According to Art. 1 Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013 (as amended November 26, 2018), budget classification codes (KBK) are a combination of 20 digits that reflect the type of payment. Accordingly, the code is needed to transfer funds for the required operation. If you specify an incorrect code, the payment will remain unclear and will not be counted toward the payment of, for example, a fine or the next fee.

The numbers are divided into three blocks, each covering several combinations. Blocks:

1. The first is the code of the main distributor of money from the budget. It always starts with the number 182 (Article 2, Chapter 2 of Order of the Ministry of Finance No. 65n).
2. The second is the profit type code (Article 3, Chapter 2 of Order of the Ministry of Finance No. 65n), which contains five subsections:
   • profit group, which is numbered with a single digit;
   • two-digit profit subgroup;
   • the income item is numbered with two single characters;
   • the income sub-item contains three figures;
   • the profit element consists of a two-digit number.
3. The third is coded subtypes of budget profit (Article 4 (1) Chapter 2 of Order of the Ministry of Finance No. 65n), which consists of two subsections:
   • profit subtype group containing four numeric symbols: 1000, 2000, 3000 or 4000;
   • The analytical group of budget income subtypes contains three numerical values.

Also, the legislation of the Russian Federation in Order of the Ministry of Finance No. 65n separately classifies revenues (Chapter II), expenses (Chapter III), operations of the public administration sector (Chapter V) and sources that finance the budget deficit (Chapter IV). The combination of numbers for other KBKs is different, and accordingly, the codes are also different.

Search KBK

The budget classification code is an encryption that does not depend on the individual payer number or municipality. The codes are presented on official resources: the website of the Federal Tax Service of Russia or in Order of the Ministry of Finance of Russia No. 65n. When filling out the payment online services codes are entered automatically.

By TIN

It is impossible to find out the BCC by TIN online, since these two concepts are not related to each other. Budget codes are classified by the Ministry of Finance of the Russian Federation, and funds go to the tax budget. If you compare the structure of the code and the TIN, it is obvious that the individual number of the fee payer cannot provide any information. Using the TIN, you can clarify the OGRN, the number of the Federal Tax Service to which the citizen is attached, or the payer’s checkpoint.

According to OKTMO

OKTMO - all-Russian classification of territorial municipalities, regulated by the statistics service, which numbers the classifier OK 033-2013. The cipher contains 8 or 11 digits, where the first 8 numeric characters are municipalities, and the remaining ones are settlements. Administrative centers and cities are encrypted in such a way that the Federal Tax Service, where the money is received, knows in which region the payer is located. Simply put, the code according to OKTMO means the region of the country, therefore KBK and OKTMO are not interconnected, and it is impossible to clarify the type of payment using the code of municipalities.

How to find out an organization’s BCC online

The current combination of budget revenues or expenses can be found online only on portals containing official legal documentation.

Cheat sheet for using budget classification codes

Why are KBK needed?

Budget classification codes (BCC) were introduced in order to streamline the flow of money into the budget and its expenditure. Grouping occurs using these codes budget funds, including taxes and insurance premiums. For example, all income tax receipts individuals are divided into groups: personal income tax accrued by tax agents; Personal income tax accrued by entrepreneurs and other “private owners”; Personal income tax in the form of fixed advance payments on the income of non-residents, etc. And for each of these groups there is a separate budget classification code.

Where it is necessary to indicate the BCC

First of all, the BCC must be indicated in payment orders when transferring taxes, fees, penalties and fines. In the current payment form, given in Appendix 3 to Bank of Russia Regulation No. 383-P dated June 19, 2012, field 104 is intended for KBK (for more information on filling out a payment order, see the article “”). Note that in payment order You can specify only one budget classification code. If you have to make payments related to two, three or more BCCs, you will have to issue two, three or more payments.

In addition, the BCC should be indicated in some tax returns: for income tax, for VAT, for transport tax, as well as in the calculation of insurance premiums. This allows inspectors to record arrears of payment with one or another cash register company on the taxpayer’s personal account. As soon as the amount indicated by this BCC is received from this taxpayer, the debt will be repaid.

What does the budget classification code consist of?

According to the Procedure for the formation and application of budget classification codes Russian Federation(approved by order of the Ministry of Finance dated 06.06.19 No. 85n) each BCC consists of 20 digits (they are called digits).

The first three digits are the code of the chief budget revenue administrator. For tax payments, insurance premiums (except for contributions “for injuries”) and state duties, this code takes the value “182”, for payments to the Social Insurance Fund “for injuries” - “393”.

The fourth, fifth and sixth digits show the income group. For profit tax and personal income tax - this is “101”, for insurance premiums - “102”, for VAT and excise taxes - “103”, for property tax, transport and land taxes- “106”, for single taxes for “simplified” tax, UTII and Unified Agricultural Tax – “105”, for state duty – “108”.

Digits seven through eleven are used to provide detail within each income group.

The twelfth and thirteenth categories show which budget the money will go to. If “01” is indicated, then the funds are intended for the federal budget, if “02”, then for the regional one. The values ​​“06”, “07” and “08” mean the budgets of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, respectively. Values ​​“03”, “04” and “05” are reserved for municipal budgets

The fourteenth to seventeenth digits show what exactly the taxpayer or policyholder is transferring: the main payment of the tax or contribution, penalties, fines or interest. For taxes and some types of contributions, in the case of the main payment indicate “1000”, in the case of penalties – “2100”, in the case of fines – “3000” and in the case of interest – “2200”.

The eighteenth, nineteenth and twentieth categories take the following values: when paying taxes and state duties it is “110”, when paying insurance premiums - “160”, when transferring payments for the use of subsoil or natural resources- “120”.

BCC for taxes and contributions for past periods

The Ministry of Finance periodically makes changes to the list of existing BCCs. In particular, in 2016, the codes relating to insurance premiums, penalties and interest were updated (see “”).

One thing an accountant should remember important rule: As soon as new BCC values ​​appear, the previous values ​​become invalid and cannot be used. When transferring a tax or contribution for the previous period, in the payment you must indicate the budget classification code, which is relevant now, and not in the previous period. That is why, to fill out payment forms, it is better to use a web service, where all necessary updates are installed automatically, without user intervention, and the likelihood of making a mistake is negligible.

By the way, for some taxes there is a separate operating BCC for payments for past periods. An example is single tax on imputed income. There is a current code that must be specified if in 2019 the “imputed” person transfers UTII for periods that expired before January 1, 2011. Similar codes have been introduced for the simplified tax system and the unified agricultural tax.

If special KBK is not provided for payments for past periods, the current code is valid for all transfers regardless of the period. This applies, among other things, to income tax, VAT, personal income tax and insurance premiums.

The situation is exactly the same with the codes that must be indicated in updated declarations for previous periods. If a taxpayer in 2019 submits a “clarification” for 2018 or earlier periods, he must enter the BCC valid in 2019. Otherwise, it will turn out that the debt on the personal account is listed using an outdated code, but the payment was received using the current code. As a result, the debt will remain outstanding.

When filling out payments or declarations in a web service, an accountant or entrepreneur will not have to keep track of all these details. When specifying the type of tax, payment period and declaration status, the service simply will not allow you to indicate incorrect values.

What to do if the KBK is indicated with an error

In theory, an incorrectly indicated budget classification code on a payment slip (as well as an outdated BCC) does not mean that a tax or contribution has not been paid. This directly follows from Article 45 of the Tax Code of the Russian Federation. But in practice, the inspectorate and the treasury are not able to quickly figure out how to reflect erroneous payment on your personal account. And until the payment is offset, the taxpayer will remain in arrears.

If an error is made when filling out the declaration, then it is enough to submit a “clarification” with the correct BCC, and the incident will be resolved.

Elena Mavritskaya, leading expert at Online Accounting.

Every accountant uses a budget classification code in their work; we’ll talk about how to find out the correct one in the article. A twenty-digit code allows you to identify a payment or receipt. A mistake can have fatal consequences. Let's figure out which BCCs need to be indicated in 2020.

The use of budget classification codes determines the status of an economic entity. So, for example, individual entrepreneurs, commercial firms, and most non-profit organizations use only tax codifications in their activities.

Tax BCCs are identifiers of fiscal obligations by their types, categories of taxpayers, taxable objects and other characteristics. BCC is indicated in field 104 of the payment order; codification data is not reflected in accounting.

But the institutions budgetary sphere In addition to the tax codes of the budget classification, they also use income and expense codes in accounting. For public sector employees, each operation must be reflected not only in the corresponding accounting (budget) account, but also in the corresponding BCC.

For example, payment wages in a budgetary institution it is reflected using the code 00000000000000000111, insurance premiums - 000000000000000000119, payment utilities- 00000000000000000244 and so on. Government agencies are required to identify all cipher symbols. Moreover, not only numbers, but also letters are used for identification.

So, what is KBC? This is a twenty-digit codifier that identifies a specific operation - any movement Money in the budget system.

Important changes for state employees

Tax codes - how to find out

The timeliness and accuracy of settlements with the Federal Tax Service is the key to an accountant’s peace of mind. There are so many payments into the budget system that you can get confused in no time. Moreover, you should remember not only the rules and regulations of taxation in force in this year, but also current details for transferring taxes, fees and contributions.

Let us repeat that everyone tax payment has its own individual code. So, for example, in order to settle payments with the Federal Tax Service regarding the calculated VAT, you will have to indicate one code in the payment order, and in order to pay the accrued sanctions - another code, for example, a KBK penalty.

In order not to get confused in payments, we offer the current KBK directory:

In the articles you will find not only the latest codifications and will be able to check the BCC for payment orders, but also check the correctness of the calculation of fiscal obligations.

All codes in one reference file

KBK by TIN

The question of how to find out the BCC of an organization by TIN does not have an adequate answer, but it is still asked with enviable frequency. Let's figure it out.

The BC code is the transaction identifier, and the TIN is the payer identifier. Thus, the BC code in most cases has a constant value. For example, state-financed organization must pay VAT using the same codes as commercial company or entrepreneur. But each taxpayer has his own TIN - unique. This means that there is no dependence between the specified ciphers.

Budget classification codes (BCC) are not just a set of numbers, they are essentially a chart of accounts for accounting for income and expenses of the Russian budget. We offer you a brief description of the structure of the revenue code for tax revenues to the budget. The full version can be found in Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”

Revenue code structure

Explanations

• Administrator
• Type of income (group, subgroup, article, subitem, element)
• Subtype of budget revenues (group and analytical group)

Type of income is the same for all budgets of the country and includes:

• group
• subgroup
• article
• sub-article
• element (defines the type of budget).

• 100 - tax and non-tax revenues;
• 200 - gratuitous receipts.

• 101 - taxes on profits, income;
• 102 — insurance contributions for compulsory social insurance;
• 103 - taxes on goods (work, services) sold on the territory of the Russian Federation;
• 104 - taxes on goods imported into the territory of the Russian Federation;
• 105 - taxes on total income;
• 106 — property taxes;
• 107 - taxes, fees and regular payments for the use of natural resources;
• 108 - state duty;
• 109 - debt and recalculations for canceled taxes, fees and other obligatory payments;
• 110 - income from foreign economic activity;
• 111 - income from the use of property in state and municipal ownership;
• 112 - payments for the use of natural resources;
• 113 - income from the provision of paid services(works) and compensation of state costs;
• 114 - income from the sale of tangible and intangible assets;
• 115 - administrative fees and charges;
• 116 - fines, sanctions, compensation for damage;
• 117 - other non-tax income;
• 118 — receipts (transfers) for settling settlements between budgets budget system Russian Federation.

01 — federal budget;
02 — budget of a constituent entity of the Russian Federation;
03 - budgets of intra-city municipalities of federal cities;
04 - city district budget;
05 - budget municipal district;
06 - budget Pension Fund Russian Federation;
07 - budget of the Social Insurance Fund of the Russian Federation;
08 - budget Federal Fund compulsory health insurance;
09 - budget of the territorial compulsory health insurance fund;
11 - budget of the urban district with intra-city division;
12 - budget of the intracity district;
13 - budget of the urban settlement.

Income subtype code budgets is used to detail revenues by budget revenue type codes. It consists of two parts: a group of a subtype of budget income (14 - 17 digits of the KBK) and an analytical group of a subtype of budget income (18 - 20 digits of the KBK). All these codes are approved by the Directives on the procedure for applying the budget classification of the Russian Federation

Subspecies group When administering taxes and fees, the following are established:

• 1000 – tax (fee)
• 2100 - fine
• 2200 - percent
• 3000 - fines

To pay administrative and tax penalties subspecies group 6000 is used.

Analytical group of income subtype is a grouping of income by type financial transactions related to income, and consists of two groups: 100 - income and 400 - disposal non-financial assets. We are only interested in the first one.

The income group is detailed in articles 110 - 180:

• Article 110 " Tax revenues" This article covers income tax, personal income tax, VAT and other taxes and fees paid in accordance with the Tax Code;
• Article 120 “Income from property”. This includes income from the use of state and municipal property;
• Article 130 “Income from the provision of paid services (work) and compensation of costs.” This item includes income from the provision of paid services (work) by public sector organizations and government bodies;
• Article 140 “Amounts of forced seizure.” This article pays, in particular, arrears, penalties and fines for canceled insurance contributions to state off-budget funds;
• Article 150 “Gratuitous receipts from budgets.” From the name it is clear what it refers to;
• Article 160 " Insurance premiums for compulsory social insurance." This includes revenues from non-budgetary funds from insurance premiums, as well as penalties and fines.
• Article 170 missing
• Article 180 “Other income”. This item includes all those incomes that are not included in the above items.

KBK-2018 is in ours And remember that last year’s codes may not be valid in the current year, even if you pay tax for last year.