Changes in payments from October 1 What has changed in the work of an accountant: a review of important amendments from the beginning of October

Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 affected the rules for filling out invoices, purchase and sales books.

A new column “Product type code” has been added to it. It is filled out only when selling goods exported outside the territory of Russia to the territory of a member state of the Eurasian economic union. If there is no data in the column, a dash is entered.

In addition, the name of column 11 has been changed. Instead of the name “Number customs declaration" will be "Customs Declaration Registration Number".

At the same time, the essence will not change: the number that was previously indicated in this column was the registration number (it looked like XXXXXXX/XXXXXX/XXXXXXX).

This is what the invoice looks like as of October 1, 2017. Click on the image, it will enlarge.

As expert Stepan Frolov from, you can find advantages in accepted changes: « Special attention Changes in the purchase and sales books, as well as in invoices, are noticeable. It is not entirely clear what intention our officials have when they make such changes. As practice shows, it is minor changes in documentation that become the causes of gross errors. I would like to hope that this will not happen to our colleagues.

The only thing that we, as taxpayers, can be happy about is that in the Decree of the Government of the Russian Federation dated August 19, 2017 No. 981, parliamentarians took into account many aspects of the issue. In particular, the requirement to affix a seal to documents drawn up on on paper books of purchases and sales in general and additional sheets to them - that's a plus. Eliminates difficulties when filling out purchase and sales books - this is also a big plus. And yet these are not such fundamental amendments, and I’m afraid there will still be mistakes “due to inattention.”

Of course, it is encouraging that the instructions from the letter of the Ministry of Finance dated November 26, 2014 No. 03-07-11/60221, regarding column 7 of the book of purchases and sales, can now be fully taken as a guide in work. I am sure that this problem has haunted more than one hundred specialists».

New rules for calculating penalties

From October 1, 2017, the procedure for calculating penalties for non-payment of tax in relation to organizations will change. Changes have been made to paragraph 4 of Article 75 of the Tax Code Federal law dated November 30, 2016 No. 401-FZ.

If payment is late by up to 30 calendar days, the penalty will be calculated as usual - based on one three hundredth of the Bank of Russia refinancing rate. According to the new rule, starting from the 31st day, the penalty will be one hundred and fiftieth of the discount rate.

The refinancing rate is now 8.5% per annum.

The changes apply only to legal entities. For individuals, including individual entrepreneurs, everything remains the same.

New details in payments

When filling out payment documents, two new statuses:

• “27” - credit organizations (branches credit organizations), who drew up the transfer order Money, transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to budget system RF;
• "28" - participant foreign economic activity- recipient of international mail.

The changes apply only to credit institutions, Russian Post and recipients of international mail.

Besides, for customs payments, two new values ​​will be added to the “106” detail:

• “PD” - passenger customs declaration;
• “KV” is a receipt from the recipient of an international postal item.

New responsibilities for the MIR card

On October 1, amendments to the law on the protection of consumer rights came into force, according to which sellers (executors) are obliged to ensure the acceptance of Mir cards if their sales revenue for the previous year exceeds 40 million rubles.

Until this date, you are required to accept cards from the national payment system trade organizations with an income of 120 million rubles per year. Considering that the income limit under the “simplified tax” in 2016 was 79.740 million rubles, such taxpayers until 10/01/17 were not subject to this rule for equipping the point with equipment for accepting Mir cards.

From October 1, payers of the simplified tax system with revenue of more than 40 million rubles will have to provide reception in their stores national maps. For violation of this norm, companies face administrative penalty up to 50 thousand rubles.

On October 2, 2017, further changes in the procedure for filling out payment orders came into force. See what has changed and how to fill out the “101” field after October 2. Download samples of filling out payment slips, taking into account the amendments.

What has changed in payment orders since October 2, 2017

The changes are due to the order of the Ministry of Finance of Russia dated 04/05/2017 No. 58n. Some of the amendments came into force on April 25, 2017, the rest will take effect on October 2, 2017.

The main change is the new rules for filling out the “101” field. We will tell you below what codes to use when transferring taxes in 2017 and provide examples of payment orders.

What new statuses have appeared in the “101” field?

On October 2, 2017, new rules for filling out payment orders came into force, new codes appeared that need to be entered in the “101” field - payer status.

Look at the sample payment order to understand where this field is located. Below, download a sample payment order with a description of the fields.

New statuses

From October 2, 2017, two new payer statuses are added:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• "28" - participant in foreign economic activity - recipient of international mail.

Statuses in field 101 that have changed

Changes have also been made to two other payer statuses, which are indicated in field “101” - status “03” and “06”. Look in the table to see how the content of these statuses has changed.

Who is affected by the changes from October 2, 2017

The new rules for filling out payment orders from October 2, 2017 do not apply to all payers. Changes apply to:

• Credit organizations;
• Russian Post branches;
• Companies receiving international mail.

All other payers continue to fill out the field code “101” as usual.

Important! The field code “101” for paying taxes, contributions and fees will not change from 10/02/2017.

How to fill out a payment form for taxes after 10/02/2017

Since the payer status for paying taxes and contributions has not changed since October 2, the accountant fills out payment orders as usual.

Let us recall the codes that a company must use to pay taxes and contributions:

01 – payment of taxes, insurance premiums, fees by a legal entity;

02 – performance of duties as a tax agent;

09 – payment of taxes, insurance premiums, individual entrepreneur fees.

Look at a sample payment order for payment of VAT - by a taxpayer organization

See an example of a payment order when performing the duties of a tax agent

Look at a sample payment order for payment of VAT by an individual entrepreneur

What payer statuses are used in 2017

We have compiled a convenient table of payer statuses for the “101” field of the payment order, which are used after 10/02/2017.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.

Today one of the dominant species non-cash payments in the Russian Federation is the execution of a payment order. But, despite their widespread use, when creating payment slips, questions often arise regarding the correct filling out of the document fields. Especially often, legislators change the requirements for the provision of information positioning the status of the payee and the payment direction factor. This is a 110v prop payment order. Let's talk about the features of filling it out in 2018.

General provisions about the document

The payment order form, like all other forms of documents used to make payments, was prepared and approved by the Central Bank of the Russian Federation in Regulation No. 383-P dated June 19, 2012. It also presents the methodology, following which the document is filled out, and in Appendix No. 3 - its approved form with numbered fields for ease of completion. We will not list all the payment details, since for our publication only 110 field. In payment order 2018 year, or rather, there have been no changes in the Central Bank’s requirements for filling it out, since the latest adjustments were approved quite recently - in August 2017. Let’s look at the vicissitudes of completing this detail.

Payment order: payment type in field 110

Code 110 in a payment order indicates the type of payment and is located in the recipient information block. Please note that the requirements of the Central Bank of the Russian Federation for the design of this field change quite often. It seems that this is due not only to interdepartmental disagreements and imperfect legislation, but also to the development of technology.

Thus, the Ministry of Finance of the Russian Federation, by order No. 126n dated October 30, 2014, canceled filling out line 110 of the payment order from 2015, but practically at the same time, the Central Bank of the Russian Federation notes the need to fill out this field and in letter No. 234-T dated December 30, 2014, establishes the obligation to enter mark "0".

The situation changed last year. Directive of the Central Bank of the Russian Federation dated July 5, 2017 No. 4449-U introduced new changes to regulation No. 383-P concerning the rules for transferring money. They began to operate on 08/08/2017. We will explain the reasons for the next adjustment and tell you which payments they will affect.

The Bank of Russia had to update the requirements for filling out this field due to the adoption new edition Law "On National payment system» No. 161-FZ dated June 27, 2011. In essence, the changes in question were a consequence of the deployment state program on the implementation of domestic payment systems, the advantage of which is independence from foreign instruments and sanctions.

Payment order: field 110 in 2018

Filling out detail 110 today is provided only in cases where the payment is addressed to an individual, and he receives funds from the country’s budget. Such payments are considered:

• Salary/salary/remuneration/ of government employees;
• Remuneration of personnel of state institutions, municipal organizations, as well as state extra-budgetary funds;
• State scholarships;
• Pensions, compensation and others social payments from the Pension Fund;
• Lifetime imprisonment for judges.

If the payment falls under any of the categories indicated in the list, then the type of payment in the 2018 payment order in field 110 is marked with the number “1”. It is quite possible that over time this list will expand, since Law No. 161-FZ does not exclude such a possibility.

When making other payments, the rule still applies - field 110 in the payment order is not filled in. This is true even for:

• Mandatory transfers to the treasury;
• Settlements made by companies, entrepreneurs and individuals.

So, filling out line 110 in a payment order in 2018 has so far become mandatory only for transactions involving the transfer of money to individuals from budget funds.

In this material, we have summarized samples of payment orders for the payment of insurance premiums in 2018. Examples of payment slips relate to pension, social, medical and injury insurance contributions and are available for download. The article explains the basic rules for filling out payment orders, provides the BCC for insurance premiums for 2018, and deciphers the fields of payment orders for the transfer of contributions for employees. The article may also be useful to individual entrepreneurs with employees. If the individual entrepreneur pays in 2018 insurance premiums only “for yourself”, then in the article you can see the current BCC for filling out payment orders.

Introductory information: types of insurance premiums in 2018

Insurance premiums are obligatory payments, which organizations or individual entrepreneurs pay from own funds on social insurance their employees.

In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3 of article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:

• pension insurance (“pension contributions” or “OPS”);
• insurance for temporary disability and in connection with maternity (“social contributions” or “VNiM”);
• health insurance (" medical fees” or “OMS”);
• insurance against industrial accidents and occupational diseases (injury contributions).

Deadlines for payment of insurance premiums in 2018: dates

In 2018, insurance premiums must be paid no later than the 15th of the next month after accrual. In 2018, the deadlines for paying insurance premiums are as follows:

• for December 2017 – 01/15/2018
• for January – 02/15/2018
• for February – 03/15/2018
• for March – 04/16/2018
• for April – 05.15.2018
• for May – 06/15/2018
• for June – 07/16/2018
• for July – 08/15/2018
• for August – 09/17/2018
• for September – 10/15/2018
• for October – 11/15/2018
• for November – 12/17/2018
• for December – 01/15/2019

Decoding the fields of the payment slip for payment of contributions

Where to send payments (recipient)

The recipient of payment in 2018 for all types of contributions (except for contributions for injuries) are the tax inspectorates:

• at the address of the organization or its separate division;
• at the place of residence of the individual entrepreneur.

Fill out this field according to the rules prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In the “Payment recipient” field, indicate the name of the authority Federal Treasury and in brackets the name of your Federal Tax Service. If you make a payment “for injuries”, then in brackets there will be an indication of the branch of the Federal Social Insurance Fund of Russia.

Codes for payer status in 2018

In payment slips for contributions to the Federal Tax Service, companies enter code 01 in field 101 “Payer Status”, individual entrepreneurs– 09. At the same time, code 09 is used by individual entrepreneurs in 2018 both when paying insurance premiums “for themselves” and when transferring funds for employees. Previously, tax authorities recommended setting code 14. In 2018, do not use this code.

Code 08 is not needed for payments to the Federal Tax Service. It is used only when paying insurance premiums to the Social Insurance Fund “for injuries”.

KBC for insurance premiums for 2018

Code budget classification – required details bills. It is reflected in field 104. The meanings of the codes are given below.

KBK for the Federal Tax Service

KBK for the Social Insurance Fund (“for injuries”)

Example of a payment order for contributions to compulsory pension insurance

Example of a payment order for contributions to compulsory social insurance

Below is a sample payment order for payment social contributions in 2018. These contributions are contributions for temporary disability and maternity insurance (VNIM). Payment for this type of contribution must also be sent to the Federal Tax Service.

Example of a payment order for contributions to compulsory health insurance

An example of a payment order for contributions for “injury”

Below we give an example of a payment order for insurance premiums for insurance against accidents at work and occupational diseases. Where to pay insurance premiums for injuries in 2018? As before, insurance premiums for injuries are administered by the Social Insurance Fund. This is where contributions payments need to be sent.

C 1 October In 2017, a lot is changing in the work of accountants again: new forms of invoices, books of purchases and sales, form 4-FSS, rules for filling out payment orders. Consider them the main changes.

New forms and rules for filling out VAT documents from 10/01/2017

From 10/01/2017, taxpayers will have to use new forms of invoices, accounting journal, purchase ledger and sales ledger.

New form 4-FSS for 9 months

New form approved by order of the FSS of Russia dated September 26, 2016 No. 381 (taking into account the order of the FSS of Russia dated June 7, 2017 No. 275) and is valid starting from the report for 9 months.

• The title page was supplemented with a new field “ Budgetary organizations" for the insured's attribute. In it, such organizations indicate the attribute of the policyholder in accordance with the source of financing
• Table 2 was supplemented with new lines “Debt due to the reorganized insurer and (or) deregistered separate division legal entity" and "Debt of the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity deregistered"

Changes in payments from October 2, 2017

• New field codes 107.

  We set two new values ​​for field 107 in payment orders for the transfer of customs duties:

  “PD” – if you pay using a passenger customs receipt;
  “KV” – if you pay according to the receipt of the recipient of an international postal item.

  In this case, in field 108, enter the last seven digits from the customs declaration number ( serial number) or from the receipt number of the recipient of the international postal item. This rule does not apply only if field 101 contains the statuses “03”, “16”, “19” and “20”.

• New payment identifiers.

  In field 108, still indicate the individual information identifier code if the status in field 101 is “03, “19”, “20” or “24”. This is the rule for payments to the budget that are not related to the payment of tax or customs duties. Here are three new indicators for field 108 of payments to the budget for such situations:

  “28” – foreign passport of a Russian citizen;
  “29” – certificate of temporary asylum in Russia;
  “30” – certificate of consideration of the application on its merits.

• New value for field 101.

  Indicate code “28” in field 101 of the payment if you are transferring money to the budget as a participant in foreign economic activity - the recipient of an international postal item. Do not use code “06” in this case.

From October 1, 2017, inspectors will calculate penalties for late tax payments for organizations in a new way.

If the arrears are 30 days or less, then the amount of penalties will be 1/300 of the refinancing rate. If the delay is already 31 days or more, the penalties from 31 days will be double - based on 1/150 of the refinancing rate.

Switch to the "World" map

From October 1, all sellers are required to accept national payment cards for payment if the proceeds for last year exceeds 40 million rubles.

A new obligation for sellers was introduced by Law of May 1, 2017 No. 88-FZ. If an organization refuses to accept Mir cards, it may be fined 50,000 rubles. (Part 4 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation).