Kbk and other details for SP on envd for deduction of tax, penalty or fine. Kbk for paying envd Kbk imputed tax for IP

Transfer the calculated amount of UTII to the budget in 2018 no later than the 25th day of the first month following the expired tax period (quarter). This is provided for by paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation. Therefore, the deadlines for paying UTII in 2018 are as follows:

Where to pay

In 2018, pay UTII according to the details of the IFTS, which has jurisdiction over the territory where “imputed” activities are carried out. In this case, the organization must be registered by the IFTS as a UTII payer (clause 2, article 346.28, clause 3, article 346.32 of the Tax Code of the Russian Federation). However, if certain types of business to which these rules do not apply, namely:

• delivery and distribution trade;
• placement of advertisements on vehicles;
• provision of services for the transportation of passengers and goods.

For these types of business, organizations are not registered as UTII payers at the place of their activities. Therefore, they pay UTII at the location of the head office.

Budget classification code for 2018

The budget classification code for paying UTII in 2018 is 182 1 05 02010 02 1000 110. In payment orders, this 20-digit BCC must be entered for paying UTII for the 1st quarter of 2018 and subsequent reporting periods.

Read also Declaration form for UTII in 2019: a new form

If, in addition to tax, it is necessary to pay interest or a fine, the CBC will differ by four digits from 14 to 17. The meanings of these codes are as follows:

• for imputed tax - 1000;
• penalties - 2100;
• fine - 3000.

As a result, the table with KBK for UTII for 2018 looks like this:

KBK table since 2018 for LLCs and individual entrepreneurs

Sample payment order for the payment of UTII in 2018

BCC for the payment of UTII in the payment order must be indicated in field 104.

As for the other fields of the payment order for the payment of current payments for UTII in 2018, then pay attention to the following:

• in field 105 "OKTMO" - OKTMO of the municipality in which the company or entrepreneur is registered as a payer of "imputed" tax;
• in field 106 "Basis of payment" - for current "imputed" payments - "TP";
• in field 107 "Indicator of the tax period" - the number of the quarter for which UTII is transferred. Let's say "Q.01.2018";
• in field 108 "Document number" - for current payments "0";
• in field 109 "Date of the document of the basis for payment" - for current payments - the date of signing the declaration on UTII;
• field 22 "UIN" - fill in if the company (IP) pays an imputed tax at the request of the Federal Tax Service. Then this requisite will be required by the tax authorities. Otherwise, in field 22 - "0".
• field 110 "Type of payment" - not filled.

CBC at UTII 2019-2020 for individual entrepreneurs will be required when transferring this tax to the budget, as well as for calculating debts, fines, penalties and interest if they occur. Below in the article we will talk about the features of paying imputed tax and other mandatory payments for individual entrepreneurs, as well as give all the CBC that an entrepreneur may need. Study them carefully, because an error in the CCC will lead to the payment falling into the unexplained and will require additional actions so that the money still goes to the budget and penalties are not charged.

Vmenenka for IP

UTII is one of the tax special regimes that replace the calculations for several major taxes. Both legal entities and individual entrepreneurs can switch to the UTII regime (since 2013 on a voluntary basis). The transition is possible if the conditions set out in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation.

Read more about these conditions.

The main feature of the tax is that its amount does not depend on the actual income, but on the estimated one. The amount of estimated income is established by the state and presented (imputed) to the payer-entrepreneur or organization.

The imputation exempts an individual entrepreneur from paying basic taxes paid on the OSN (clause 4 of article 346.26 of the Tax Code of the Russian Federation), but does not exempt from paying insurance premiums for himself and for employees working for him.

The amount of UTII for the quarter is sent to the budget by the 25th day of the month following the expired quarter. For the correct transfer of contributions to the budget in payment orders, you must specify the CCC.

Read about the procedure and terms for paying UTII.

Settlements of individual entrepreneurs with the Pension Fund and the Compulsory Health Insurance Fund

Currently, entrepreneurs transfer payments for OPS and CHI not to funds, but to the tax office. The main feature in calculating pension and health insurance for individual entrepreneurs on UTII is that, in addition to contributions for employees, individual entrepreneurs also pay mandatory payments for themselves.

The payout amounts are determined as follows:

• with income up to 300,000 rubles. they are fixed, corresponding to a specific amount that must be paid for the year (in 2017 it depended on the minimum wage set at the beginning of the year, and for the period 2018-2020, the Tax Code of the Russian Federation provides specific payment values ​​for each year);
• with income over 300,000 rubles. an amount calculated as 1% from income exceeding 300,000 rubles is added to the fixed payment.

NOTE! The second part of the calculation (1% of income over 300,000 rubles) applies only to pension contributions.

Read more about IP contributions.

Art. 346.32 of the Tax Code allows:

• reduce the amount of UTII payable for the tax period by the amount of insurance premiums paid for oneself, and if the individual entrepreneur has no employees, then a reduction is possible by the full amount of contributions;
• reduce the amount of UTII payable by the amount of insurance premiums for employees, if the individual entrepreneur has employees (in this situation, it is allowed to reduce the payable UTII by up to 50%);
• apply a deduction for the cost of acquiring cash register equipment.

Read more about how the calculated tax on contributions is reduced.

To use the right to deduct insurance premiums, they must actually be paid. To do this, you will also need to specify the correct CSC.

NOTE! The amounts of penalties and fines on insurance premiums cannot be attributed to the reduction of imputed tax.

IP calculations for social security

Sole proprietors have no obligation to pay social insurance for themselves. But for hired workers, social insurance contributions are paid to them in the standard manner. The recipient of contributions for insurance from VNiM is the Federal Tax Service.

Since the individual entrepreneur himself is not an insured person, he loses the right to receive FSS benefits, for example, in the case of motherhood. Also lost insurance experience for the calculation of insurance payments in the future.

However, an individual entrepreneur can conclude a voluntary insurance agreement with the FSS.

NOTE! Voluntary payments for social insurance are made to the FSS itself, and not to the IFTS, in contrast to mandatory insurance contributions.

When making such transfers in social insurance, you also need to put the correct KBK in payments.

CBC for tax calculations of individual entrepreneurs on UTII

The table shows the BCC for 2019-2020, which may be needed by an individual entrepreneur working on imputation.

IMPORTANT! From 01/01/2020, the procedure for determining the BCC will be regulated by a new order of the Ministry of Finance dated 06/06/2019 No. 86n. Find out which BCCs will change and whether the changes will affect the interest on contributions.

When transferring taxes to the budget, the individual entrepreneur must indicate the CCC in the payment document. Entrepreneurs who pay a single tax on imputed income (UTII) are no exception. Correctly affixed BCCs guarantee that the payment will be correctly processed, credited for its intended purpose, and government agencies will not have unnecessary questions for the taxpayer.

What is UTII for IP

The single tax on imputed income (UTII) is a special tax regime for small businesses, including individual entrepreneurs. Its meaning is that once a quarter, the entrepreneur makes fixed payments based on such indicators as his type of activity, the number of addresses he uses, the means of production involved in the process (for example, cars, if he specializes in cargo transportation) and employees. Based on the data obtained, the size of the estimated monthly income of the individual entrepreneur is determined by default, from which the amount of tax payable is calculated. At the same time, the actual income of the UTII payer can be either more than the "theoretical" income, or less than it.

The list of activities for which UTII can be applied is given in the Tax Code of the Russian Federation, and local authorities choose how to use this tax regime in a particular region. They also establish one of the coefficients (K2), which determines the final amount of income imputed to the UTII payer and, accordingly, tax payable.

The use of UTII eliminates the need for individual entrepreneurs to calculate the tax on their own - you just need to know your amount and pay it on time. And if his actual income is higher than imputed, this allows him to legally reduce the tax burden.

Of the minuses of this tax regime, one can single out the need to submit tax returns more often than in most other tax regimes available to individual entrepreneurs. Declarations on UTII are submitted every quarter, while on a simplified system - once a year, on a single agricultural tax - once every six months, and on the patent system this is not required at all. A larger amount of reporting is assumed only by the general system, on which declarations are also submitted quarterly and for two types of taxes - personal income tax and VAT.

However, the obligations of individual entrepreneurs on UTII to the state are not limited to the payment of a single tax. If he has no employees, he must also make social contributions for himself. And when there are workers, you will have to pay taxes and insurance premiums for them.

For each of these payments, a different BCC is used.

Video: UTII and its features

What is KBK and which ones are used on UTII

The budget classification code (BCC) identifies any payments addressed to the state budget and extra-budgetary funds: taxes, insurance premiums for themselves and employees, penalties, fines, state duties.

KBK is a combination of twenty digits, which does not mean anything to a non-specialist. But it is with its help that employees of the relevant state structures recognize payments, determining to whom each of them is addressed, where it came from and for what purposes it can be directed in accordance with the law.

It is not necessary for an ordinary payer to understand what each digit in the CCC means. It is enough to know your current KBK and correctly indicate them in payments.

Video: the consequences of incorrectly indicating the KBK in the tax payment

KBK for UTII for the payment of taxes IP

In 2018, KBK is used to pay UTII - 182 1 05 02010 02 1000 110.

The budget classification code indicated above is the same for all payers of this tax, regardless of whether they have employees or not. The presence of employees and their number are physical indicators of the activity of an individual entrepreneur, affecting, among others, the amount of imputed income and the tax calculated on its basis. But a separate BCC for taxes from entrepreneurs with employees using UTII is not provided.

BCC for tax payments of individual entrepreneurs for employees

Individual entrepreneurs using hired labor in their activities are tax agents of their employees, including those involved under civil law contracts, and are required to withhold personal income tax from their wages and other payments and transfer it to the budget.

To transfer personal income tax for employees in 2018, all individual entrepreneurs and organizations, regardless of the form of taxation, use BCC - 182 1 01 02010 01 1000 110.

An individual entrepreneur who has employees is obliged to withhold personal income tax from the salary paid to him and transfer the amount of tax to the budget

CBC for UTII when paying penalties and fines for individual entrepreneurs

As a general rule, for the payment of a penalty or a fine, in general, the same CCC is used as for the tax, but the fourteenth from the beginning (or the seventh, if counted from the end of the code) digit from one is replaced by two when a penalty is paid, and three in case of repayment fine.

Thus, the KBK for UTII looks like this:

• 182 1 05 02010 02 1000 110 - for the actual tax;
• 182 1 05 02010 02 2000 110 - for penalties;
• 182 1 05 02010 02 3000 110 - for a fine.

A similar procedure applies to personal income tax paid by an individual entrepreneur to UTII, from the income of his employees:

• 182 1 01 02010 01 1000 110 - tax;
• 182 1 01 02010 01 2000 110 - fine;
• 182 1 01 02010 01 3000 110 - fine.

The same rule applies to insurance premiums, but there are exceptions for which it does not work.

CBC on insurance premiums for individual entrepreneurs on UTII for themselves and employees

There are quite a lot of CCCs for insurance premiums for employees, it is best to present them in the form of a table.

Table: CCF for employee contributions in 2018

Since 2017, the BCC for paying insurance premiums has changed, because the Federal Tax Service (FTS) has become the administrator for most of them instead of the corresponding off-budget funds. From the first quarter of 2017, the IFTS at the place of residence of the individual entrepreneur is the addressee of these contributions when they are paid, the recipients of reports on them, control the timeliness and completeness of their payment and, if necessary, take measures to punish non-payers. The only exception was contributions to industrial injuries for employees. The FSS remains the administrator of this type of payment.

Therefore, for payments for periods starting from the first quarter of 2017, new CCCs are used, and for transferring debts for earlier ones, the old ones.

Table: CCF for contributions for periods expired before 01/01/2017

Following the CCC for the contributions themselves, the CCC for penalties and fines for non-payment have also undergone changes.

Table: CCC when paying penalties and fines on insurance premiums

Where to indicate the BCC in the payment

When filling out a payment order for transferring money to the budget or extra-budgetary funds, the BCC is indicated in field 104.

Budget Classification Codes (BCC) were specifically introduced in order to streamline the flow of finance to the state budget and their expenditure. The KBK for UTII in 2019 for individual entrepreneurs is needed for the correct transfer of taxes to the budget, as well as for settlements of debts and penalties if the payer has them. UTII (single tax on imputed income)- this is a special regime in which it does not matter at all what kind of income an individual entrepreneur receives, since only the income imputed to him by the Tax Code of the Russian Federation matters for taxation.

When to pay taxes

It must be said that in Russia UTII must be paid once a quarter - this is a quarterly payment. Under current legislation, the deadline for its payment is limited to the 25th day of the month following the end of the given quarter. This means that the deadline for paying the flat tax for the first quarter of the year is April 25th, and so on.

It happens that the last possible payment date is a weekend, in which case it is moved to the first upcoming business day after it.

Have there been changes

News about KBK 2019 on UTII for individual entrepreneurs said different things, but we hasten to reassure all entrepreneurs and legal entities - it has not changed in any way. Some of the CBCs were nevertheless changed in comparison with the previous year, but this did not affect UTII payers in any way.

To date, the BCC for paying UTII in 2019 for individual entrepreneurs - 182 1 05 02010 02 1000 110 . In addition to tax, this also includes a variety of debts and additional calculations.

Quite often there is a situation when entrepreneurs somehow commit violations, of which the most common is late payment. In this connection, there is a need to pay a penalty or any fine. For this, there is a separate CBC for paying penalties for UTII in 2019 for individual entrepreneurs - 182 1 05 02010 02 2100 110, and a separate code for fines - 182 1 05 02010 02 3000 110.

Where should I enter the CBC

This code must be indicated in payment orders when paying taxes, penalties, fines and interest. In addition, we note that only one code can be noted in the payment.

When making payments that relate to several CCCs at once, it will be necessary to fill out several payment documents.

Also, the codes must be indicated in tax returns:

• for VAT;
• on transport tax.

This makes it possible for tax officials to determine debts on the account of an entrepreneur or legal entity for some of the codes. As soon as the taxpayer receives a payment marked with the required CCC, the debt will be repaid.

What actions to take if the KBK is entered incorrectly in the payment

When filling out a payment, no one can insure against mistakes, because even a small typo or one incorrectly written number will be considered an incorrect action. In this case, there is no need to be very upset, since it is enough for the taxpayer to come to the tax authority with an application for clarification of the payment. The application itself is written in an arbitrary form, since the law does not insist on any specific sample application. Documents confirming the error must be submitted along with the application.(copy of incorrectly completed payment form).

It should be noted that all these actions are possible if such an error did not cause the specified amount of the Single Tax not to be transferred. If this happened, then the tax payer will have to pay not only UTII, but also the corresponding penalty that has accrued over a certain period.

Requisites for paying UTII in 2019 for individual entrepreneurs

Individual entrepreneurs need to pay for UTII using the details of the IFTS, which has jurisdiction over the regions where the individual entrepreneur carries out his type of activity, be it Moscow or any other region (Article 346.28 of the Tax Code of the Russian Federation). An organization or an entrepreneur is required to be registered with the IFTS as payers of such a taxation regime as a single tax. Incorrectly specified details in payment orders can also lead to serious problems that need to be resolved in the shortest possible time.

BCC is a 20-digit digital code that determines the type of payment and the direction of its transfer. This code is entered into the payment documentation when paying tax, arrears and recalculation amounts on it, accrued penalties, interest and penalties for various violations. In order for the payment to go in the right direction, it is necessary to correctly enter the current CCC in the payment documentation.

ATTENTION! Starting from the reporting for the 4th quarter of 2018, a new form of tax return for a single tax on imputed income, approved by the Order of the Federal Tax Service of Russia dated 06/26/2018 N ММВ-7-3 / 414@, will be applied. You can generate a UTII declaration without errors through, which has a free trial period.

What is CBK?

This abbreviation is deciphered as a budget classification code. This classification separates all payments by codes for more convenient and efficient tracking of the direction of their movement. CBCs allow you to control the movement of taxpayers' funds, separate them by type of tax liabilities, and separate tax payments from the payment of fines and penalties.

Each entity making tax payments is required to enter the CCC in payment forms. A company on UTII is no exception. When paying a tax, a fine, a penalty fee, interest, the vane must indicate the codes corresponding to the applicable tax regime, as well as the type of payment.

If the code is incorrect, then the payment may go in the wrong direction and be lost, and the payer will encounter problems in returning it and lose time. It is necessary each time, transferring any amount of money to the budget, to track the actual values ​​of the BCC at the current moment for specific payments.

The BCC for each year is set by the Ministry of Finance of Russia, which approves a special order for this. Not the entire 20-digit digital code may change, but its last four digits - from 14 to 17.

The indicated 4 digits are accepted the following values ​​when making various payments in the imputed mode:

• 1000 - for tax payments;
• 2100 - on payment of a penalty;
• 2200 - by interest;
• 3000 - for fines.

KBK for UTII

For the imputed tax regime in relation to the payment of a special tax, the CBC is provided for the transfer of the single tax itself, penalties for late payment, as well as various kinds of fines for violation of the law.

BCC for the payment of special tax of the imputed regime: 182 1 05 02010 02 1000 110 (actual for 2016).

According to the specified CCC, not only the calculated special tax payable for the quarter is transferred, but also arrears, tax debt, recalculation amounts.

CBC for penalties for UTII

Penalties on the imputed regime are charged if the single tax is not transferred in a timely manner. The due date for the transfer is the 25th day of the month following each quarter. In case of violation of this period, penalties should be charged for each day of delay in payment.

The calculated interest must be paid by filling out a payment document, for example, an order. The payment order indicates the BCC corresponding to the payment of penalties for UTII. Since 2015 interest and penalties are subject to different classification codes.

CBC for paying penalties for UTII: 182 1 05 02010 02 2100 110 (this value is relevant for 2016)

Special tax % is paid separately, BCC is entered into the payment documentation: 182 1 05 02010 02 2200 110.

CBC on fines for UTII

A monetary fine may be charged against the vnemenschik if he did not submit a UTII declaration in a timely manner, if the tax was incorrectly calculated, as a result of which the base for calculating the tax was underestimated.

The amount of the monetary penalty in case of a declaration not submitted on time is from five to thirty% of the outstanding amount of the tax burden for each month of delay. At the same time, the lower limit of the fine is limited to 1000 rubles.

CBC for paying a fine for UTII: 182 1 05 02010 02 3000 110 (for 2016).

KBK table at UTII in 2016

Entering BCC into payment documentation

The current value of the BCC must be entered in field 104 of the instruction, where 20 digits must be entered corresponding to the current value of the code for the current year.

In addition to the BCC, the purpose of the payment must also be entered in the payment order, briefly explaining the purpose for which the funds are being transferred.

An example of filling out an order when transferring UTII for the II quarter. 2016