Where and how can you get wine. What is a unique payment identifier? How to find out the unique payment identifier

Field 22 in the payment order is intended for entering a special code - UIN. How to decipher the UIN, what kind of code it is, in what cases it needs to be reflected, which UIN to indicate in payment orders of 2017 - our article is about all this.

What does UIN mean?

UIN is a unique accrual identifier, which is indicated when transferring to the budget at the request of tax authorities or funds. You can find the UIN in the request for payment of tax arrears, insurance premiums, as well as for payment of a fine or penalty, in the part where the payment details of the inspection or fund are indicated.

How many characters are there in the UIN 2017? The code can consist of 20 or 25 digits and is unique, that is, assigning the same codes to different documents is excluded. It is also unacceptable to assign a completely “zero” UIN when all its signs are equal to “0”. For the UIN code, the decryption includes 3 blocks:

• the first three characters are the payment administrator code (IFTS - 182, FSS - 393, etc.), the fourth character is “0”,
• characters from the fifth to the nineteenth are the unique index of the document in the system,
• the twentieth digit is determined according to the algorithm established by the Federal Tax Service or the fund.

The introduction of the UIN number has speeded up the time it takes for payments to be received by the budget, since the received “budget” amount is credited immediately using this unique code, and there is no need to waste time checking other payer details (TIN/KPP).

UIN and UIP - what is the difference?

In addition to the UIN code, there is also a UIP code, which stands for “unique payment identifier”. As with the UIN, the field in the payment slip where the unique payment identifier is indicated is “Code” (22). In fact, it is similar to the UIN code, but applies to those payments that are not budgetary. The UIP is assigned by the payee and communicated to the payer, according to the terms of the agreement concluded between them.

UIN in the payment order

It is necessary to reflect the UIN in the payment slip for the transfer of a “budget” payment only if it is a payment at the request of a regulatory authority. Ordinary taxes and payments to the budget paid by the taxpayer on time, or debts transferred by him voluntarily, cannot contain the UIN code in the payment order.

Having received a request for payment, pay attention to whether there is a UIN:

• if the UIN is specified, it must be entered in the payment order field 22 “Code”,
• if there is no identifier in the request, then UIN “0” is indicated in field 22. How to write this code value correctly on a payment slip? Just like in other fields of the document, the zero UIN is reflected without “quotes” - 0 (clause 12 of the order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n).

If field 22 is left completely blank in any payment order, the bank will not accept such a document for payment. When “0” is entered instead of the UIN in this field, the bank does not have the right to reject the payment for this reason, provided that the payer’s “TIN” field is filled in.

Please note that if the code “Unique accrual or payment identifier” (UIP) is present in the request, and the taxpayer in the payment order indicated the value of field 22 as “0”, this is not a violation. In this case, the payment will be identified using the payer’s INN and the funds will still be sent to their intended destination (letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 No. ZN-4-1/4434).

UIN code in the 2017 payment order

Since the UIN is an individual number that is assigned to a specific payment, you should not consider it as a certain code inherent in any group of payments. Unlike, for example, KBK codes, it cannot be said that “UIN codes have changed since 2017.”

The UIN either exists, and then its value will be indicated in the request of the regulatory authority, or it does not, and then the taxpayer does not need to look for anything, but simply indicate the zero value of the UIN identifier in field 22 of the payment order.

What is UIN on a receipt?

To individual entrepreneurs making advance payments for personal income tax, tax authorities can send, along with the notification, ready-made receipts (Form No. PD (tax)) for the amount determined according to Form 4-NDFL. At the top of such a receipt there is a line “Document Index”, which indicates the 20-digit code of the unique accrual identifier. If an individual entrepreneur transfers an advance on personal income tax by payment order, then he must indicate this UIN index in field 22 “Code” (Explanations of the Federal Tax Service of the Russian Federation dated March 28, 2014).

By the way, as the Federal Tax Service of the Russian Federation explains in its letter dated 04/08/2016 No. ZN-4-1/6133, individual entrepreneurs, heads of peasant farms, notaries, lawyers and other individuals, when transferring payments to the budget, must indicate their INN or UIN in payment slips . Banks that require taxpayers to fill out two details at once and refuse to accept payments with one of these details violate Ministry of Finance Order No. 107n. If the payment order contains a Taxpayer Identification Number (TIN), then in field 22 “Code” the UIN should be replaced with the value “0”, and vice versa, the presence of a UIN does not require the TIN to be reflected in the payment order.

If field “Code” 22 in the payment order is filled in with an error

You should be very careful when filling out field 22, since by indicating an incorrect UIN number in a payment order, the taxpayer risks a lot.

The UIN allows a special information system to quickly and accurately identify a payment received into the budget. But if the UIN code in the PP is indicated incorrectly, the system will not be able to “identify” it, and the money will end up in the category of “unidentified” receipts. As a result:

• the taxpayer’s debt remains “unpaid”, and he continues to be charged late fees;
• a payment made with an erroneous UIN in 2017 payments will need to be clarified by indicating the correct identifier value;
• As a result, the time allotted for payment may be violated, which will entail further sanctions from the tax authorities.

UIN: how to reflect the code in a 2017 payment order.

So, field 22 in the payment order should not remain empty - it either contains the UIN number (UIP) or a zero value is indicated in it.

To more clearly explain where the UIN is indicated in the payment order, we provide a sample for two options: when the UIN is assigned to the tax payment, and when it is not included in the request.

If the UIN is known (in the payment order since 2017), its value is indicated exactly as in the request.

Unique payment identifier - what is it? What is it for? These are the most common questions that entrepreneurs ask when paying taxes at the bank, when a bank employee asks to indicate this causes confusion. Where can I find it, how can I get it, and can I do without it? Thus, a tool created to simplify the procedure resulted in new issues that needed to be clarified.

What is a unique identifier?

A unique payment identifier is a 20-digit code that must be specified when paying off tax debts. This makes it possible to easily and quickly pay taxes from your personal account on the tax service website. This approach greatly simplifies and speeds up the operation procedure. Payment occurs quickly, and therefore on time, which avoids delays, which means penalties and interest.

Using a unique identifier allows entrepreneurs, legal entities and individuals to pay taxes in a convenient way. But receiving and filling out tax documentation forms in this case has its own characteristics that must be taken into account. The problem also lies in the fact that the government information service itself has a complex, confusing structure that even an experienced user cannot always understand.

What is it for?

It is needed so that the Federal Tax Service knows when and from which person the money was received into the account. There are millions of users registered in GIS; it is difficult to determine from whom and for what purposes money is transferred. That is why, by order of the Ministry of Finance No. 107n dated November 12, 2013, the rules were changed, according to which a unique identifier for accrual payments appeared separately for taxes.

The tax service needs it in order to more effectively implement fiscal policy and identify persistent defaulters. Legal entities and individuals need it as the most convenient and fastest way to pay taxes. As a result, the government can control the actions of tax officials and stop cases when their actions exceed the powers delegated to them, which often happened in the past. Businessmen are less dependent on the will of the individual and suffer from illegal extortions. The number of inspections carried out has been reduced.

Who should indicate it?

Both ordinary citizens, entrepreneurs (individuals), and legal entities can indicate a unique payment identifier. This can be done when paying taxes directly in the information system account or through a bank. When transferring, you should take into account that payment through Sberbank has its own characteristics. They have their own special form, when filling out which a unique identifier does not need to be specified. The UIN is indicated when paying taxes and state duties through the State Services service or a bank branch.

If an individual or legal entity fills out payment documents for the payment of taxes and fees, the payment deadline for which has not yet expired, then he may not enter a unique identifier, but insert a zero in the due date for entering the details. Although this method of filling out the line is permitted by law, when paying through a bank, the employee may require filling out the line with a 20-digit payment number and has the right to refuse to accept the payment. Therefore, it is important to know in which cases it must be indicated, and in which it is not necessary.

In what cases is it necessary to indicate it?

It should be noted that the identifier does not always need to be specified, but only in certain cases, which are described in the rules and regulations of the Bank of Russia (in particular, regulation No. 383-P). UIN - a unique identifier is indicated in two cases:

1. If it was indicated by the recipient of the funds and provided to an individual or legal entity obligated to pay them in accordance with the terms of the agreement. In this case, the identifier is assigned automatically.
2. When transferring funds to the tax authorities. An entrepreneur or individual fills out special fields (lines) of the payment slip in paper or electronic form. In this case, filling causes some difficulties. After all, an entrepreneur does not always know his unique payment identifier number or where to get it.

In the second case, most taxpayers experience difficulties because they do not know where to get it and where to indicate it in the document. And incorrectly specified data leads to delays in payment, penalties and fines.

Where and how can I get an ID?

How can I find out information about the unique payment identifier, as well as whether the payment was accepted? You can check this both in your GIS personal account after registering in the system, and upon receiving a payment order in case of late payments. But this is an extreme case. The entrepreneur will know the number from the documents indicating the presence of a debt or fine to the tax authorities.

If there were no overdue payments, but you need to indicate the UIN, then you just need to send a request to the tax service to get a number.

How to fill it out correctly?

When taxpayers make payments to the budget system of the Russian Federation, they fill out a payment order. In addition to the unique identifier, the entrepreneur must indicate:

• BIC of the institution through which the payment will be made;
• name of the bank, its legal address;
• the current account from which the transfer will be made;
• type of payment (code);
• date of the operation.

The number is entered into the line of the unique payment identifier - 22 (field code). Do not fill out only if payment occurs on time. In this case, enter “0” (zero) in this line.

What to do if the document already contains a UIN?

Sometimes, especially when making payments through specialized information systems, when filling out an order electronically in the line (its code is 22), a unique payment identifier appears on its own. How should we feel about this? Is this considered an error if funds are deposited on time? In fact, there is no error. You can pay either by indicating the ID number or by entering “0” in the line. They simply require you to indicate the identifier when payment is late, that is, at the request of the tax office.

Although it is possible to pay without restrictions, this approach is undesirable. An enterprise must distinguish between regular tax payments and those paid at the request of the tax authorities. This will help avoid confusion in reporting.

But even if it was not possible to find out and indicate the identifier in the order, this does not give the banks the right to refuse to accept it. The bank is obliged to accept and transfer funds, even if the UIP (unique payment identifier) ​​is not specified. This rule is spelled out in official documents of the tax service. It clearly states that an individual or legal entity only needs to indicate their TIN and enter “0” in the line (code 22) of the unique payment identifier. In this case, the bank does not have the right to refuse to transfer the payment. But the entrepreneur must take into account that in the event of an error or delay, the bank is not responsible.

What does the code mean: decoding the identifier

The identifier is decrypted as follows:

1. Numbers 1 to 3 indicate the code of the tax department to which the funds will be received.
2. The number 4 indicates the type of payment. This place is always zero.
3. Numbers from 5 to 19. Indicate the document code in the tax system. Each payer is assigned its own special code, based on the previous version of the document index.
4. Digit 20. Its number determines which government agency is verifying the payment. Calculated taking into account the remaining 19 digits of the code.

The unique payment identifier is identical to the document index only if the index consists of 20 digits.

What happens if you don't specify it?

Using the UIN number, taxes and other payments to the budget are automatically recorded. Information about payments to the budget is transferred to a single database. If you enter the wrong code or do not specify it, the system will not recognize the payment and the money will not be transferred. This is fraught with such troubles as:

• the company will incur debt to the budget and funds;
• penalties will continue to accrue;
• you will need to clarify the payment and find out its fate;
• the money will arrive to the budget or funds with a delay.

If a businessman does not have or does not know a unique payment identifier where to get it, he can use the support service in GIS at any time, rather than wait for the tax authorities to take action. If an entrepreneur does not have access to the Internet and the State Services electronic system, he can send a regular letter to the nearest tax office or appear in person to receive an identifier.

What documents are needed to obtain an ID?

It all depends on the form in which the document will be drawn up and how to pay. If this is a paper document, then you must send a written request to the tax authority. In the letter, indicate your passport details, INN and SNILS number. A unique payment identifier will be sent in a response letter. If a legal entity or individual comes to the department in person to receive this information, then these documents must be with him. They are required to fill out forms.

To receive details electronically, you must first register in the unified information system on the State Services website, indicating the same data as with a written request. After this, a letter will be sent to your place of residence with an access key. And only after this can you make a request to obtain a unique identifier. Usually this service is provided within a few hours after the application. No documents are required.

As you can see, there is nothing complicated when using the identifier. It won't be difficult to recognize him. To do this, you don’t need to collect a bunch of documents or certificates. But taxes can be paid in a convenient form and at any time. If previously legal entities and individuals had to spend time and money to make tax payments, then with its help they can be paid without leaving home or office, without interrupting work.

Since 2014, payment documentation compiled by business entities of the Russian Federation for the purpose of transferring payments to the budget has a new UIN code.

The code is used exclusively for transferring funds using the details of government agencies. The main purpose is to identify the payment in the unified budget system. The number prevents money from hanging in the unidentified receipts section.

In accordance with the norms of the current Tax Code of the Russian Federation, UIN is a universal payment identifier that includes 20 digits. The code has characteristics similar to KBK. Participants in legal relations should not confuse indicators with each other. The number appears on each payment order or any other written request.

The designation is assigned to assessments made by a specific body. The subject is required to write down the number in a special section at the time of generating the documentation for the transfer. The UIN allows regulatory authorities to conduct a full comparison of accrued amounts to the payment made.

If there is a UIN in the document and after making the payment, the funds should quickly go through the system of budget allocations and get exactly where the direct payer needs it.

Additional verification activities are automatically skipped by the system due to the acceleration of the enrollment procedure.

The following details are not verified:

• tax identification number;
• budget classification code;

The unique accrual identifier is present not only in tax orders, but also in other documentation:

• when paying the state fee to the Register;
• transfer to Rostechnadzor;
• making payments for issuing a national or international driving license, etc.

Payment is made to government bodies of all available levels (federal, regional, municipal, local). The Government of the Russian Federation claims that using an identifier can significantly reduce the number of lost payments.

Decoding

The number in the details is divided into four blocks dependent on each other:

How to find out in a payment order

To reflect the identification number, position No. 22 is used. The word “Code” is written next to the corresponding field.

When indicated

Its use requires that such an identifier has already been set previously. It is for this reason that the value is recorded in the payment documentation compiled on the basis of papers received from various authorities. These may be requirements, receipts, certificates, etc.

When an institution or individual entrepreneur generates declarations for current tax payments, the actual UIN for them is not determined. They must make timely transfers of fees to certain details. The current parameter is indicated.

The legislative rules in force in 2019 suggest that in field No. 22, instead of a 20-digit code, the value “0” should be reflected. The order itself does not contain any punctuation marks or other text symbols other than the numbers themselves.

For budgetary enterprises, the UIN is indicated in applications for making cash payments. Based on them, a separate payment order will be generated in the future. The responsibility rests with the territorial divisions of the Federal Treasury.

If nothing is indicated

The generation of a payment document in which no values ​​are specified in field No. 22 will not be processed by financial institutions. Banks return such orders without execution. Additionally, the current reason for the refusal is indicated. If the code is not specified, then it is permissible to contact the tax authority for clarification.

If the subject has no idea about the identification details, then a zero value is entered in the field. The action is not considered a violation. Payments without a UIN will take much longer to process than similar documents with a fixed parameter.

Long processing times for cash receipts can lead to the formation of debt obligations. To the standard sanction are added penalties and problems associated with litigation with banks and government agencies.

Where to get

Legal entities

In practice, subjects of economic legal relations independently settle tax obligations. These are called current payments. In order to identify the payer, it is enough to indicate the KBK and TIN in the order. The checkpoint is entered in the designated field if available.

Important to remember!

The corresponding set of transfers does not require additional verification of details. Field No. 22 remains zero. It is necessary that only one digit “0” be written in the position. Otherwise, the supervising financial institution will not be able to process the payment.

Things are different in those typical situations when legal entities accrue liabilities based on the results of verification procedures. Based on the decision made, the controlling authorities formulate the actual demand for payment.

The government agency that compiled the document itself records the UIN identifier. It will not be possible to take it from other authorized authorities. The payer will be required to indicate the code at the time of the transaction.

Phys. persons

Every year, within the established deadlines, payers who own a certain taxable object receive special notifications.

The profile documentation reflects a set of values:

• the procedure for carrying out activities to calculate tax penalties;
• the amount required for mandatory transfer to a specific budget level;
• individual details of the receiving party, etc.

Letters are sent to individuals at their permanent registered address in the region where the taxable property is located. For them, the index of the document received when it is necessary to make a payment is used as a payment identifier UIN. Payers simply need to transfer the values ​​to the payment form.

In 2019, authorized representatives of territorial tax inspectorates send a special receipt along with the notification. It is used for the purpose of paying established payments. The UIN has already been recorded in it in advance.

If the citizen did not receive the notification in hand, then the code can be viewed in his personal account on the official portal of the Federal Tax Service. There you can freely find out why the tax was charged and by what time the transaction must be completed.

Additionally, on the inspection website, individuals can request an electronic copy of the receipt and fill it out. The service automatically assigns a transfer code to each new form.

The legislator establishes a rule according to which ignorance by an individual of the UIN is not grounds for immediate refusal to process a payment order. Interested parties only need to enter the details of the tax identification number from the certificate in the same field.

It is not recommended to waste time trying to find an identifier in available directories or on the free Internet. The codification is unique for each receipt. It is possible to obtain a third-party UIN only if the local tax office was able to generate and transmit a numerical designation along with a payment order.

When paying taxes, state duties or traffic fines, citizens are sometimes asked to clarify their UIN. The cashiers, of course, do not explain what it is, where to find it and where it comes from, but simply take the papers and look at everything they need. In order not to look stupid in front of bank employees next time, let's figure out what a UIN is on a receipt, where to find it, and what it is needed for.

Who invented the UIN and what does it consist of?

UIN is one of the main details of the document for payment of tax or fee to the budget. It is needed so that in a huge mass of payments it is possible to find one and only one and determine whether the invoice has been paid or not.

The abbreviation stands for Unique Identifier (number) of Accruals. The cipher itself consists of 20-25 digits, which are generated automatically at the stage of generating each payment document.

It is interesting that from these figures it is easy to understand what tax is paid, which region’s budget goes to it, and who the payer is. And if a receipt was issued, for example, to pay a traffic fine, then the details are formed from information about the protocol on prosecution, the date of its preparation, and the code of the region where it was issued. In general, the state is doing everything so as not to lose the payer and the grounds for paying them money to the budget.

Where is the UIN on the receipt?

Since it is a document with two identical parts (one remains with the payer, the other in the bank), the unique code is always located in two places - in the upper and in the middle parts of the notice. Most often, the code is framed so that it is easy to find among other numbers and letters. Also note that sometimes it may be called something else, such as document identifier or document index. But it will always be at the very top and in the middle of the receipt.

Let us repeat, only notifications that are generated by government authorities (FSS, Federal Tax Service, State Traffic Safety Inspectorate, etc.) have a unique accrual identifier. You rarely see such a number on bills for an apartment or kindergarten. This is easy to check. Compare two pictures: the first is the payment of parental fees for a kindergarten, the second is the payment of transport tax by an individual.

If there is no unique number

When paying taxes and fees by individual entrepreneurs or legal entities, the accrual code must be entered in field 22 of the payment order. But since it is issued by a government agency, an entrepreneur or company may not have such a number. In this case, enter zero (0) in the specified field. In this case, it is necessary to register the Taxpayer Identification Number (TIN) and the purpose of payment in order to identify the payer.

Starting from March 31, 2014, it is necessary to indicate the UIN code in payment orders for the transfer of financial resources to the state budget. The abbreviation UIN stands for unique accrual identifier. The UIN is necessary to correctly determine the purpose of any payment to the state budget. Thanks to the use of this identifier, the transferred funds are transferred to the required budgetary authority.

UIN is a unique code that means it cannot be duplicated. This identifier is used when paying state fees in various budget authorities. In particular, it is used when paying state duties at the tax authorities and the traffic police. When making payments by individuals and legal entities to the tax authorities of the Russian Federation, the UIN code must correspond to the index indicated on the document. In other words, the UIN and Federal Tax Service codes must match.

When paying the state duty to the traffic police, the UIN code is generated in accordance with the protocol number and the date of approval of this document. In this case, this code may contain both Russian and Latin letters. In some cases, the unique accrual identifier may be unknown or undefined. In this case, budget authorities prescribe a zero UIN value.

Where to get UIN when paying state duty

Most Russians, faced with the need to fill out documents to pay state fees, are wondering where to get the UIN for a payment order? Such code cannot be found in any reference books. As mentioned above, it is formed only by the tax authorities and the traffic police. Other budget recipients, as a rule, do not assign a code to completed payment transactions. That is why zero values ​​are usually entered in the UIN field of the payment slip.

It is worth noting that payers do not have the opportunity to come up with a UIN on their own. This code has its own generation algorithm. Therefore, an incorrectly specified identifier may result in an error when checking documents. It is also prohibited to indicate the same UIN for different payments. This code is generated dynamically and, accordingly, any payment order has its own unique meaning.

It should also be noted that in payment orders the UIN code is called “Payment Purpose”. This code consists of 20 characters. Before indicating these characters, you must write the word UIN. Therefore, the “Purpose of payment” field must contain 23 characters.

Is it possible to come up with a UIN yourself?

Speaking about the features of the unique accrual identifier, it is worth emphasizing once again that this parameter is unique. At the same time, the UIN code is formed only by budget authorities. Under no circumstances does the payer have the right or opportunity to independently come up with this code. By specifying an invented code, the payer risks that his payment may not reach its destination. Accordingly, it will be considered imperfect.

It is worth understanding that the code is generated automatically. If for any reason the payer does not know the exact unique accrual identifier, he must indicate a zero UIN. A similar code is usually entered if the payment order is intended to transfer funds to the account of a commercial organization.

In the event that the payment order is intended to make a money transfer to the traffic police, the UIN is formed using the number of the issued resolution and the date of its issuance. It should be said that the UIN can be formed not only by the traffic police, but also by banking or credit institutions through which payment is made. Payers have the opportunity to find out the traffic police ID thanks to special formulas that can be found on the Internet.

UIN code in the payment order

Is it possible to use the same UIN for different payments?

UIN is a unique code that can be used to make only one payment. Thanks to this, it is possible to significantly reduce the number of uncleared customs, tax and other monetary receipts. In addition, the uniqueness of this code allows us to simplify the system of cash payments to government bodies. Repeated use of one unique identifier can lead to confusion and loss of a money transfer due to the fact that government agencies failed to correctly identify it.

Payments indicating the UIN can be made not only by individuals, but also by legal entities. Such payments are also available to budget authorities and individual entrepreneurs. Individuals most often indicate their UIN when filling out declarations or receipts for making payments to the tax service. It is also possible to make payments to the traffic police.

Legal entities use this code to transfer taxes that are accrued for a certain period of time. In this case, the payer’s identifier is his TIN and KPP of the organization. Quite often, payment receipts are generated directly by the budget authority. In this case, it is automatically assigned a UIN and document index.

What to do if the UIN is unknown

Many payers are also often interested in the question “what to do if the UIN is unknown?” Most organizations that independently pay tax payments do not use the UIN when processing payment orders. For such organizations, the unique identifier is KBK. As for individual payers, the TIN number is used as the UIN. This applies to both individuals and individual entrepreneurs. Legal entities use checkpoint as this code.

If an entrepreneur planning to make a payment to the tax authority works according to the “simplified” system, when generating a payment order, he must indicate a zero UIN value. In this case, in field 104 you should indicate the code in accordance with the current KBK directory.

To summarize, it must be said that in the absence of a tax notice, the field that is intended to write a unique identifier always has a zero value. In this case, it is necessary to indicate a zero value or identifier in the field as required by the Federal Tax Service. Payments with an empty field for entering a unique identifier are considered invalid.