How to specify the VIN in the payment order. Unique accrual identifier (UIN): new requisite for payment orders
02
February
2014
UIN (unique accrual identifier) in payment order indicated since February 4, 2014. UIN is formed by themselves budget institutions and is used to unambiguously determine each receipt, payment to the budget of the Russian Federation. It is used when transferring funds received by tax, customs and other budgetary authorities.
The requirement to indicate the UIN attribute in the payment order was put into effect by the order of the Ministry of Finance No. 107n of November 12, 2013 (registered on December 30, 2013).
Order 107n enters into force 10 days after its official publication. January 24, 2014 at Russian newspaper order 107n was officially published.
Accordingly: from February 4, 2014, the requirement to specify the UIN in the payment order in the payment purpose field comes into force;
since March 31, 2014 .
Note that the requirement to indicate the UIN in the payment order applies to separate, full-format payments. In simple words, when there is one payment for one payment order, all the necessary attributes of the payment order are filled in. For consolidated payment orders, the method for transmitting the UIN in the information message ED108 is defined. In the ED108 registry format, a special “code” field is allocated for transferring the UIN, which allows you to transfer data to the GIS GMP system.
The UIN in the payment order is indicated at the beginning of the “Purpose of payment” variable. The keyword “UIN” comes first, followed by the value of the UIN itself without spaces. The UIN itself consists of 20 characters. In total, the keyword "UIN" and its meaning are 23 characters: the first three characters in capital Russian letters are the label "UIN", from 4 to 23 the meaning of UIN.
In order to separate the UIN from the rest of the information placed in the payment purpose field, three slashes “///” are placed after the UIN.
The figure below shows a sample of specifying a UIN in a payment order, where “UIN188104N71TSA213934ZZ1///” is entered in the payment purpose field
UIN of tax authorities
UIN for tax authorities is equal to the index of the document. You can consider the document index of the Federal Tax Service and UIN as one concept. Upon receipt of a receipt from the Federal Tax Service, issued in a regular manner by the tax authority itself or generated independently on the tax point ru website, the document index can be seen on the receipt. When drawing up a payment order to the Federal Tax Service, the UIN also indicates the requirement to pay tax.
For example, the UIN in the payment order of the Federal Tax Service will look like: “UIN12345678901234567899///”.
UIN traffic police
The UIN of the traffic police is formed on the basis of two attributes of the protocol number (decree) and the date the protocol was issued, according to a certain algorithm, the value of the UIN itself is calculated. Starting in 2013, the traffic police departments began to produce receipts, where they print the already calculated UIN of the traffic police. UIN traffic police may contain alphabetic characters of the English and Russian alphabet. Because of this, problems may arise when entering this attribute, because the spelling of some letters of the Russian and English alphabets is the same. In order to highlight English letters, they began to underline them.
An example of a traffic police receipt with UIN in the figure below
Based on this example, the UIN receipt in the payment order to the traffic police will look like this: UIN18810TE2160754866 ///.
UIN of other budget recipients
UIN for many budget recipients has not yet been determined. In the event that the value of the UIN is not known. In the field of purpose of payment until March 31, 2014, and after that, in field 22 "Code" of the payment order, a zero value is entered.
For example: for a zero UIN in a payment order, the purpose of payment field should be indicated as follows:
UIN0///
Below is online service, which allows you to specify the UIN in the payment order and generate a document indicating this code. The advantage of this service is checking the validity of the UIN value. By calculating the check digit, the correct value is determined whether or not the UIN has. In case of an error, a message will appear on the screen that the check digit does not match, in which case it is necessary to clarify the UIN value. Also, this service is convenient in that each field is provided with an interactive prompt for filling. After you press the Prepare button, a link will appear to download the payment order with UIN in pdf format.
Prepare payment order with UIN
Payment orders have already been prepared=3111Where to indicate the UIN in the payment order in 2018? Where can I get UIN? What happens if you do not specify the UIN code in the payment? You will find answers to these and other questions in this article.
Where to indicate the UIN
UIN is the Unique Accrual Identifier. This identifier is represented as a code, which consists of 20 or 25 digits.
UIN must be indicated in payment orders for the transfer of taxes and contributions. To reflect the UIN code, field "22" of the payment order, which is called "Code" (clause 1.21.1 of the Regulation approved by the Bank of Russia on June 19, 2012 No. 383-P), is intended.
In what cases to indicate the UIN
UIN in 2018 must be indicated only in payment orders for the payment of arrears, penalties or fines at the request of the Federal Tax Service, the Pension Fund of the Russian Federation or the FSS.
That is, to indicate the UIN, organization or individual entrepreneur in the payment:
- first they must receive from the Federal Tax Service Inspectorate, PFR or FSS a formal request for payment of arrears, penalties or fines;
- find the UIN code in this requirement;
- transfer it to your payment in field 22 "Code".
The UIN field can be found at the bottom of the payment order:
Accordingly, to the question “where to get UIN?” there is only one answer - in the demand for payment received from the regulatory authorities. There is no single UIN for taxes or contributions. In each case, the code is unique.
What to indicate in field 22
Fill in field 22 of the payment order as follows:
- if the request contains a UIN, the value of the UIN;
- if there is no UIN in the request - "0".
If you indicate the UIN number in field 22, then the recipients of funds (for example, tax authorities), having received the payment, immediately identify that this is an arrears, penalties or fines on demand. And they will take it into account.
If you make a mistake in UIN
According to the UIN number, the taxes paid, insurance premiums and other payments to the budget are automatically recorded. Information about payments to the budget is transferred to the GIS GMP. This is the State Information System on State and Municipal Payments. If you enter an invalid code, then this system payment is not identified. And the obligation to pay will be considered unfulfilled. And as a consequence of this:
- the company will have a debt to the budget and funds;
- continue to accrue penalties;
- it will be necessary to clarify the payment and find out its “fate”;
- money will go to the budget or funds with a delay.
UIN and current payments
When paying current taxes, fees, insurance premiums calculated by payers on their own, UIN is not established. Accordingly, it is not necessary to indicate it in field 22. Received current payments by tax authorities or funds are identified by TIN, KPP, KBK, OKTMO (OKATO) and other payment details. UIN is not needed for this.
Also, the UIN does not need to be indicated in the payment when paying arrears (penalties, fines), which you calculated yourself and did not receive any requirements from the Federal Tax Service, PFR or FSS.
When paying all current payments, in field 22 “Code”, it is enough to indicate the value “0” (FSS Letter dated February 21, 2014 No. 17-03-11 / 14-2337). You don't need to use quotation marks. Just enter 0.
If you enter “0” in field 22 when transferring current payments, then banks are obliged to execute such instructions and are not entitled to require filling in the “Code” field if the payer's TIN is indicated (letter of the Federal Tax Service of Russia dated 08.04.2016 No. ЗН-4-1 / 6133 ). At the same time, do not leave field 22 completely empty. The bank will not accept this payment.
Organizations can indicate both TIN and UIN at the same time in payments. And they can only indicate the TIN, since the UIN is not always known. But then field 22 should be 0.
UIN for individual entrepreneurs
Individual entrepreneurs, notaries, lawyers, heads of peasant (farmer) households and other individuals indicate either TIN or UIN in payment orders. If both of these details are not filled in, the bank will not accept the payment order. That is, the principle is this (letter of the Federal Tax Service of Russia dated 04/08/2016 No. ЗН-4-1/6133):
- if the individual entrepreneur indicated his TIN in the payment, then 0 is put in the "Code" field instead of the UIN;
- If the UIN is specified, the TIN is not filled in.
What is UIN? This unique accrual identifier (in the abbreviated form “UIN”) is used when paying fines, duties, fees, taxes, etc. In this article, we will tell you what this requisite is, where to get it and how to use it correctly.
UIN is a combination of twenty or twenty-five digits written without spaces. The purpose of the requisite is to indicate what type of payment it is and to conduct it correctly. The identifier facilitates the accounting of funds, helps to systematize information about incoming payments. This code is needed not for the payer, but for state, municipal structures, bank employees and treasury employees.
On a note! There are no lists or tables that contain all the UINs of a particular organization. For each payment, a unique combination of symbols is developed, which will never be repeated again.
In what cases does the UIN need not be indicated in the details?
UIN is needed when transferring funds to the fiscal service: fees, taxes, etc. It is also used when making payments to federal and city authorities.
There are situations when a twenty-digit code does not need to be indicated:
- Individual entrepreneurs and organizations themselves calculate the tax based on their own completed fiscal declarations. In this case, a different payment ID is used. It is in column 104. Speaking in simple words, if you have not received any notifications with the requirement to transfer money, the identifier should not be affixed.
- Individuals repay property taxes. But before that, a special notification comes from the fiscal service. It also uses its own payment ID.
On a note! Even if according to the rules it is not required to write down the number, this field should not be empty. Instead of a twenty-digit code, the number zero ("O") is put down.
How is the payment number generated?
Unique identificator It's not a bunch of random numbers. All twenty characters matter. The code is divided into four parts:
Table 1. Rules for generating an identifier
There are special services on the Internet with which it is possible to check the correctness of the identifier.
UIN in the payment order
The identifier is used in payment documents when transferring money to pay penalties, fines or taxes. In the order, the number is indicated in field twenty-two, which is called "Code".
First, the organization or entrepreneur receives a notification from Pension Fund, Tax Office or Fund Social Security RF. In an official notice from government agency UIN code will be entered. It is he who is recorded in column 22 when filling out a payment order. This field is located at the bottom of the document.
If there is no UIN code in the official notification, zero “0” must be entered in field 22. You cannot leave it empty.
With the help of the UIN, funds are automatically credited to the recipient's account. Therefore, carelessness when filling in the identifier number will lead to the following consequences:
- A debt to a state or municipal body is formed, since the money “hangs” no one knows where.
- Penalty is charged.
- You will need to look for where the money was lost and redirect it to the recipient.
- The funds sent will go to the account of the fund or tax service with delay.
On a note! Never use a UIN for payment that is intended for another payment. This code must be unique for each payment.
When paying current payments, individual entrepreneurs indicate in payment documents either UIN or IIN. But you can fill in both fields. If both columns are left blank, the employee banking institution order will not be fulfilled.
On a note! If the payer's IIN is specified, bank employees are required to accept current payment orders with the number "0" instead of a twenty-digit code.
Video - The UIN code when transferring taxes (fees) is indicated in the payment order
Traffic police fine for UIN
With the help of the UIN, you can check or pay traffic police fines. This is done either on the official website gibdd.ru, or on one of the Internet services intended for this purpose.
To use the online service for finding fines, you must enter a unique code in the required field. A combination of twenty digits (or twenty-five) can be found in the decision issued by the traffic police inspector. The resolution is issued in two cases:
- The inspector found a violation, issued a warning and imposed a penalty in the form of a fine.
- If administrative penalty, issued on the spot, was not repaid, an administrative case is initiated.
On the above resources, you can pay the fine online, which is quite risky. There are several fraudulent services on the Internet, the purpose of which is to “pump out” as much as possible more money for services. If you still prefer to use one of the specialized sites, pay attention to the size of the commission. In most cases, it does not exceed two percent.
Pay pecuniary recovery online is possible not only with the help of services on the Internet, but also in other ways:
- With the help of Internet banking (the commission will be about 50 rubles).
- On the official website gibdd.ru.
- Through the gosuslugi.ru portal.
- With the help of one of the electronic payment systems ("WebMoney", "Yandex Money").
On a note! When paying a fine from a traffic inspectorate, the UIN is indicated in the backing document PD4, receipts and checks.
A few important points about paying fines:
- If you do not live at the place of registration, check periodically for fines. Do not allow the amount of monetary penalties to reach ten thousand rubles. Otherwise, you may be banned from crossing the border or deprived of the right to drive a car for a while.
- If you pay the fine within twenty days after its imposition, you can reduce the amount of the penalty by half.
- If you think that the fine was issued unfairly, you can appeal to the district court or to the traffic police.
- It is allowed to appeal the monetary penalty within seventy days from the date of execution of the decision.
- If you know for sure that the fine was issued, but did not find it when checking in the system, wait a while. Perhaps the employees of the State traffic inspectorate have not yet had time to enter the information. If enough time has passed, and the amount of the administrative penalty does not come out, it is likely that an error was made when entering the data. In this case, call the traffic police and find out this issue.
UIN when paying the state duty
When paying state duty Few of the payers know what code to put down. But the payment can still be made. To do this, in the "Code" column, enter the number zero ("0").
On a note! If you leave the "Code" field blank, the payment of the fee will be denied. Therefore, it is imperative to put down either 0 or a twenty-digit code. But, some terminals do not accept payment when the "Code" field is zero. If you do not know the code of twenty characters, you can try leaving this line blank and immediately press the "Enter" button.
Where to get UIN
When filling out a receipt, payers often have the question of where to get the UIN code. Complicating the situation is that the state does not provide for any classification of identifiers or a special list of codes for each organization.
On a note! If you received a letter demanding to pay a tax, fine or state duty, you must specify the identifier. If there was no letter and you make the payment on your own initiative, the UIN is not needed.
The first step is to find out if the notification from the state or municipal authority has a UIN number. And, if it is, indicate it on the receipt for payment of state duty, tax, etc. If the UIN is not indicated, check if the “Document Index” requisite is present at the top of the notification. If there is, it should be indicated in the payment document as a code. The index number is formed according to the same principles as the UIN.
If you still need to specify the UIN number, but you do not have it, it is best to find out the required code from the administrator to whom the payment is intended. This can be done in several ways:
- Visit the organization (in person or website) that manages the receipt of cash contributions or the recipient of the payment.
- Use the website of the Federal Tax Service.
- At a bank that makes payments in budget organizations.
On a note! V credit institution they can tell you your UIN number only if the bank has an appropriate agreement with the administrator of incoming payments.
How to pay the UIN tax from the receipt
In "Sberbank" you can pay the tax through world wide web, knowing only the UIN of the document or its index:
- Go to Internet banking on the official website of the Russian bank.
- Find the button in the menu that allows you to pay or transfer funds.
- Click on "traffic police, taxes ..."
- Select the line "FTS".
- Now click the "Find and pay" button.
- In the section that lists all services, check the box next to the line "Payment of taxes by document index".
- Select a Payment Method.
- Enter the index of the document.
- Carefully check all the entered data.
- Confirm payment.
- Click the "Pay" button.
On a note! Through the online service of Sberbank, you can pay only the taxes of the owner. If you pay another person’s bills from your account, the payment will not reach the tax service, the money will “hang”, and the debt will be considered outstanding.
If you, as an individual, pay in cash at a bank branch, fill out the PD-4sb form, you do not need to indicate the code. In this case, information about the payer must be present: his full name, TIN, registration data (permanent, temporary).
You can also pay taxes through other financial institutions, which can form payment document. If the UIN or document index is known, write it on the receipt. If you do not have such information, simply put the number zero (“0”) in column 22.
How to pay via Qiwi
Another way to pay tax, knowing the UIN, is with the help of payment system"Kiwi". To do this, you must enter the symbols from the fiscal receipt in the index column. Further, the system itself will issue the necessary tax, if it is accrued. Check the amount from the received tax receipt with the data from the Qiwi system. If everything is correct, you can add a comment (although this is not required) and pay the tax.
If the tax has not yet been charged, the service will show a notification.
Sometimes when transferring money, the system for some reason does not recognize the identification code. In this case, you should contact the organization for which the payment is intended. Most likely we are talking about a common mistake.
Another common problem faced by many citizens. A person receives a receipt from a budgetary organization. Then he decides to check the debt again using the Internet. And he sees that the UIN from the receipt does not match the code from the system. There is no mistake here. The fact is that UIN is always unique. Therefore, when generating a receipt, one code was assigned, and when re-generating on the Internet, the system issues a different code. In this situation, the correct solution would be to indicate when paying for the UIN from a receipt received from a state or municipal authority.
In the accounts that issue medical institutions, there is also a column "Document index" or "UIN". In most cases, when paying such bills, you do not need to provide a code, since the identifier is not used. When paying in the receipt, it is enough to put down the number zero (“0”). If you still require the code, you can find out the number in the medical institution itself.
In this article, we will consider the UIN in the payment order. We will find out in which cases to indicate the UIN. Let's figure out what happens if you make a mistake when filling out the UIN.
Purpose of UIN
UIN (unique accrual identifier) is a number assigned by the fiscal authority (payee) and indicated in the payment request.
It serves to speed up the process of recognizing the sender of funds by specialized software that records the receipt of money on account of paying taxes and fees. To enter UIN numbers, field “22” of the payment document is intended, and it has become mandatory to fill it out since 2017. When there is no data to fill in the field, it should be zero.
Where to find UIN
A UIN for filling out a payment order will arise if the company is going to make a payment on the received from tax authority requirement. In this document, the UIN will be recorded, it remains only to transfer it to the payment.
If the company transfers funds against current payments, repays the debt before receiving a notification from the fiscal authority or pays the accrued fines and penalties of its own free will, there will be no such paper as a requirement to transfer money, nor will there be such a requisite formed for making a payment like win. The field must always be zero.
Where to indicate the UIN
To put down the UIN numbers in the payment document, the field “22” is provided. It is mandatory to fill in, the values of this field can be the UIN assigned by the payee (in a situation where the payment is made on demand) or zero (in cases with current payments, repayment of debts or payment of penalties and fines).
In what cases to indicate the UIN
Win is indicated when paying taxes, insurance premiums, fines and state duties:
- Payment of the penalty. The tax service claims that there is no special need to fill in the “22” (“Code”) field, since the sender of funds can be identified by an individual taxpayer number, that is, there is Alternative option recognition of the enterprise from which the budget received money.
Thus, it can be said that entering the UIN number in the payment document for the payment of fines is not mandatory. Another thing is that a banking institution has the right to refuse to make a payment if the field remains empty. Therefore, if you do not want to enter the UIN, put “0”.
- Payment of state duty. Usually, it is not difficult to find out the details of the UIN when paying the state fee, but often the payer puts zero or three slashes instead of the identifier digits, and this is not taken as a violation.
- Through the portal of public services. Most often, such details of payment documents are entered by this service automatically. If you put “0”, it will not change anything, the payment will be successful.
- Through the payment terminal. If you prefer to pay state fees through the terminal, you will have no way to find out the UIN numbers, and you can set the value to zero, this will not affect the transfer of funds.
- Through a bank branch. You can inquire about the UIN from the payee. If you do not want to do this, the record “///” will suit the bank employee. The main thing is not to leave field 22 empty, this will lead to a refusal to make a payment based on the provisions of the Bank of Russia.
- Payment of taxes. The taxpayer and the payment he makes can be recognized by the tax service program by the details of the payment order other than the UIN - TIN, KBK. Therefore, you should not worry that the money will not reach the recipient.
If the accountant fills out payment documents for the payment of taxes and fees, the payment deadline for which has not yet expired, that is, the transfer of funds to the budget occurs on a voluntary basis, zero is put in field 22 instead of UIN.
For individuals who receive tax notifications with a notification from the tax service, the UIN numbers are similar to the index of the document sent. If an individual is transferring funds before receiving a payment notice, you can use the service on the website of the Federal Tax Service, in which this requisite is filled in automatically.
- Payment of insurance premiums. Recently, control over payments for insurance premiums belongs to the tax service. The same rules for filling out payment documents apply here as when transferring funds on account of taxes.
What to indicate in field 22 of the payment order
The field “22” for entering details in the payment order is specially allocated to indicate the UIN numbers assigned by the regulatory authority (the payee under the document). The new requirement, which came into force this year, prohibits the omission of field “22”, it must be filled in. If there is no information about the UIN, or the company has reasons not to enter it, the issuer of the payment document must enter “0”.
What happens if you make a mistake with UIN
The UIN is used to automatically identify the taxpayer and automatically record the funds transferred to pay taxes, fees and insurance premiums. Information after processing by the FTS programs is sent to the State. information system about Mrs. and municipal payments. It is not difficult to guess what the error in the UIN will lead to - the payment cannot be recognized and will not be credited. The obligation to pay will be unfulfilled, a debt will appear, the Federal Tax Service will accrue penalties.
What happens if the UIN in the payment order is not filled out
Since 2017, a mandatory requirement has appeared for filling in the codes of field 22 of the payment document, specially allocated for affixing the UIN. In the case when the regulatory authority assigned the UIN, it must certainly be included in the payment order. If you make a payment of your own free will, and not at the request of the payee, the UIN was not indicated, or the company has reasons not to enter it, you must fill in the instruction cell by entering a zero value there. Leaving the field empty is strictly prohibited. Such, it would seem, a trifle will lead to the refusal of a bank employee to conduct a payment transaction.
UIN and current payments
The UIN is assigned exclusively by the tax authorities, and there is nowhere to get it from, unless you have a paper request from the Federal Tax Service to transfer funds to pay off debts on taxes and fees.
When the company is going to make current payments on taxes, fees or insurance premiums, there can be no requirements for payment from the Federal Tax Service. Accordingly, in field 22 “Code”, when transferring money for the payment of current payments, a zero value is entered.
UIN for individual entrepreneurs
For individual entrepreneurs, the rule applies: when filling out a payment order, one of two details must be indicated - TIN or UIN. If it is decided to put “0” in field 22, then it becomes mandatory to indicate the TIN. If the TIN does not fit, the UIN must certainly be present.
UIN is indicated individual entrepreneurs, notaries, lawyers, farmers - all of them have the right to designate only their TIN, by which the taxpayer will be identified by the tax service.
Rules for specifying UIN by individuals in 2017
Individuals have their own obligations to pay certain taxes:
- on property;
- to the vehicle;
- to the ground.
At the same time, individuals are not involved in calculations and compilation tax returns on their own, but waiting for the arrival tax notice from the Federal Tax Service and its annex - a payment notice (form No. PD for paying taxes).
Registration of papers sent by the deadline for transferring money to the budget is the responsibility of tax officials. In them, the UIN code will be the index of the document. It happens that individuals do not wait for a letter from the Federal Tax Service, or it gets lost in the mail, then you have to pay taxes on payment documents filled out on your own. To do this, a service has been published on the official website of the Federal Tax Service to help with this task. Among other things, the system automatically generates a document index.
Individuals have the opportunity to pay taxes in cash by visiting a branch of Sberbank and writing down information about themselves in the payment form No. PD-4sb. If this method is chosen, neither the UIN nor the index is required. Will need in without fail enter the full name, address of the place of residence or actual residence of the taxpayer. If the payment is made through another credit institution, in the field “22” you can put a zero value or an index of the document that came from the fiscal authority.
In what situations is it not necessary to indicate the UIN
When a company draws up payment documents for the payment of current payments, and not debts on them, the identification of the taxpayer by the FTS system is carried out on the basis of the TIN and KPP indicated in the payment order, the CBC will help with recognition of the type of payment. This means that there is no need to indicate the UIN, in addition, the UIN number has nowhere to appear, because the fiscal authorities do not send requests for the transfer of funds for the payment of outstanding payments. Means, UIN does not need to be indicated when making current payments for taxes, fees and insurance premiums. The field is set to “0”.
Legislative acts on the topic
The table discusses legislative acts on this topic:
Common Mistakes
Mistake #1: The taxpayer left the "Code" field of the payment order empty.
When making payments to the state budget it is required to write the UIN value in the payment order. This requirement is imperative. What is a UIN in a payment order in 2019?
When preparing a payment order in the process of transferring payments to the budget, it is necessary to comply with the requirements regarding required details. One of these is UIN. What is it and how is UIN characterized in the payment for 2019?
Required Information
In the process of transferring cash contributions to the tax authority or any other budget structures UIN is required. It must be indicated in the payment orders accompanying payments.
This value is created directly by payment administrators - budgetary organizations that are recipients of money.
Using the UIN, you can uniquely identify any payment in Russian budget. The need to use the UIN arose relatively recently.
Officially, the law on the mandatory indication of UIN in payment documents came into force on February 4, 2019. This parameter was provided for the field about the purpose of the payment.
A little later, the position was somewhat revised and from March 31, 2019, the UIN is indicated in the "Code" field of the payment document. In 2019, the presence of UIN in budget payments is considered mandatory.
Concepts
For a clearer understanding of the UIN, you should first decipher the abbreviation. UIN means a unique accrual identifier.
That is, it becomes clear that, in fact, this indicator is something like a serial number for a type of payment to a budgetary organization.
Finally, considering the composition of the requisite UIN will help to deal with the term. It consists of four parts:
Numbers one through three | This position is intended directly for the payment administrator. It is called the code of the head of the executive authority, that is, a specific payee |
Number four | It is a numeric identifier. On the given time does not apply, therefore its unchanged value is written as "0" |
Numbers five through nineteen | The number line represents nothing more than individual number payment, that is, the index of the document. It is formed according to the principle of information communication in the role of an index of the document of the previous version |
Number twentieth | It is a control block calculated by a special algorithm |
The UIN can be identical to the index only if the index consists of twenty digits. To separate the digits of the UIN, the sign "///" is used, which is indicated after the numeric code.
Despite the mandatory UIN, this does not mean that it must always be entered. It is obligatory only if assigned by the recipient of the payment.
That is, it is necessary to write the UIN only in the payment for the payment of penalties, arrears or a fine at the request of the Federal Tax Service, FSS, PFR.
What is the role of the code
Do I need to indicate UIN in payments?
The requirement for the mandatory indication of the UIN in the payment order applies exclusively to full-format individual payments.
Simply put, when a separate payment order is assigned to transfer only one payment and all the necessary details of the document are filled in.
In general, the norms for specifying UIN in depend on the nature of the transfers - voluntary or on demand. If payments are transferred voluntarily, then the "Code" field in the document is filled with the indicator "0".
At the same time, this field number 22 could not remain empty. Banking programs have special settings that do not allow you to skip a payment in the absence of a code.
If the payer pays contributions at the request of the relevant authorities, then in this situation the UIN is assigned by the authority itself when making a request for payments.
Because if cash are transferred to funds or the Federal Tax Service upon request, a unique code is displayed in the request sent by officials.
It remains only to rewrite the existing identifier in the "Code" field. If for some reason a unique code is missing in the request, then the indicator "0" is prescribed, as with voluntary payment.
Where exactly should I enter
So where is the UIN indicated in the payments? Banking institutions have been demanding to register a unique accrual identifier since 2013.
And although this message was intended for participants in the state payment system, that is, banks, and not banking clients, most legal entities preferred to enter UIN in order to avoid inconsistencies with banks.
Payers wrote UIN in his presence in the field "Purpose of payment". The code was entered right after the text block provided by .
When the UIN was unknown, "0" was set. At the time from 01/01/2014 to 03/31/2014, the UIN was written in the field on the purpose of payment first. Moreover, this attribute did not fit into the "Code" field.
Starting from 03/31/2014, the rules for filling in the "Code" field came into effect.
Since then, an additional concept of UIP (unique payment identifier) has arisen. It became necessary to enter it in the "Code" field if the value was assigned by the payee.
But at the same time, Appendix No. 2, clause 12 and Appendix No. 4, clause 7 to Order No. 107n state that it is necessary to indicate the UIN in the "Code" field. Thus, it becomes clear that UPI and UIN are one and the same indicator.
What code to put
It is useless to look for UIN in some special lists or classifiers. There are none in principle. UIN is a unique code, which means that it cannot even be repeated sometimes.
Each time a payment is made to the budget, the recipient of the income assigns a unique indicator to the operation. Where can I get it when filling out the payment?
If the tax service or fund sent a request for payment, then you should check if this document contains a twenty-digit number of a unique code.
If it is present, then it must be written in the "Code" field. In the absence of an identifier, “0” is put, as with voluntary transfers.
If tax payment transfers by an individual, then he independently draws up a payment document on the website of the Federal Tax Service of the Russian Federation. In this case, the UIN will be assigned to the payment order automatically.
Sample of filling out a payment order
In general, the process of preparing a payment order is intuitive. But in order to avoid possible errors, it is worth familiarizing yourself with the sample filling out the document.
Program for forming a document
You can generate a payment order by using electronic service located on the official Internet resource of the Federal Tax Service of the Russian Federation.
The document index in this case is assigned by the program automatically. This program on the website of the tax service is placed under the name "Fill in the payment order".
It is located on the right side of the main page of the FTS website. Its main purpose is to help to an individual in the formation of a payment order for the transfer of payments to the budget of the Russian Federation.
In the process of filling out the payment using software the following information is required:
Code of the Federal Tax Service, municipality | If the payer does not know exactly which municipality belongs to its address, then the field is not filled in, after entering the address, the OKATO code will be generated independently |
Payment type | Cash or non-cash |
Payment type | At cash payment“0” is written, with a non-cash payment method, “NS” is written |
KBK | — |
Payer status | It is necessary to select the appropriate one from the proposed list. |
Basis for payment | For payments of the current year, "TP" (current payments) is written, for tax period indicated "GD" (annual payments) |
After filling in the main fields, the payer will be able to activate the next function called “Fill in identifying payments”.
This enters:
- FULL NAME.;
- the address;
- bank and account number of the payer, BIC of a banking institution (for cashless payments);
- the amount of the transferred payment.
After specifying the required information, a payment document will be generated by. It should be printed out and payments made.
UIN in payments from March 28, 2019 can not be indicated. It is obligatory to indicate it only in the case when the payment is paid at the request of the tax authority or funds.
With a voluntary transfer of UIN, the payer does not have one. In this case, the payment will be identified by KPP, CCC and TIN. In this case, the "Code" field remains empty.
This provision is defined, registered by the Ministry of Justice of the Russian Federation under No. 40831 of 01/27/2016.
It is important that the UIN is required only in payment documents for public institutions. In payment orders for other organizations, the indication of the UIN is not provided.