Country codes of residence for 2 ndfl reference. How to correctly fill in the personal data of a citizen of Ukraine who has a Ukrainian passport, who is employed by us (under an employment contract) and has a patent? The field "Address of residence in the Russian Federation"

Every citizen must know the code of Russia, the country of citizenship for the 2 personal income tax certificate, since incomplete filling of this document can lead to the accrual of penalties. The necessary numerical data can be found in the OKSM - the all-Russian classifier of the countries of the world.

Filling out a certificate for a citizen of Russia

The income of a person with a Russian indigenous person must be taken into account in the 2-NDFL certificate. Each field of the document is drawn up according to the established rules. Moving on to the second block "Data on an individual", we must fill in all the lines of the paper. Having reached point 2.5 "Citizenship", we will already need information from the all-Russian classifier of the countries of the world described above, it is there that all the state codes are indicated. If a person has citizenship, the country code of Russia for reference 2-NDFL is 643.

There are situations when a taxpayer is in the status of a stateless person (a person who does not have citizenship), in this case, in the line "Country Code", the employer must enter the code designation of the state that issued the document proving his identity.

Going down the document below, you can note that in paragraph 2.9 "Address in the country of residence" you also need to enter the state code. In addition to it, it is necessary to enter the full address of residence of a person without citizenship and an immigrant (in the state where they came from). The legislation allows you to draw up a line in any form (both in Latin letters and in Cyrillic).

Attention! At the same time, it is allowed not to issue the item "Address of residence in the Russian Federation", but on condition that item 2.9 has already been completed.

We issue a certificate to a foreign citizen

Any physical labor of a migrant must be documented. The document for each person has a single form, but the entered data may differ depending on the situation, so each line requires special study.

• TIN in the Russian Federation

Filling in this field is mandatory in case of tax registration of a migrant employee. Although, even if you have a TIN, you can not indicate it in the 2-NDFL certificate

• TIN, in the state of which he has citizenship

If the migrant has a TIN in the country from which he arrived, then it should also be entered in the document.

Information from the main identity document is entered into this block. It is allowed to enter your full name in Latin letters. In the absence of a surname or patronymic, the fields are not filled.

• Taxpayer status

This field is also drawn up according to a certain classifier. The code denotes who the immigrant is:

1. for residents of Russia - 1;
2. for non-residents of the Russian Federation - 2;
3. for non-residents with a demanded specialty (highly qualified worker) - 3;
4. participant of the program “Resettlement of Compatriots” - 4;
5. refugee - 5;
6. a person who has a patent for work - 6.

• State code

In any case, 643 is indicated here, since the registration is carried out on the territory of Russia.

• Identity document code

In most cases, "10" is indicated here - a foreign passport, but if it is not there, then you can enter a certificate of birth (03), a serviceman's ticket (07), a residence permit in (12), Temporary identity card (14), RVP in the Russian Federation (15), etc.

• Residence address in the Russian Federation

In this block, you should indicate the full coordinates of residence of the person by which the migrant is registered in Russia.

Code of the country

• Home state code

We now turn to the main part of the document.

In this block, you must enter the country code of the state of which the migrant is a citizen, taking into account the all-Russian classifier of the countries of the world. A striking example is the recruitment of a citizen of the Republic of Azerbaijan. You must enter 031.

• The address

This line should contain the address of residence of the migrant in the country from where he arrived. The legislation allows you to make entries in an arbitrary order (Latin letters are allowed).

Filling out a 2-NDFL certificate for an employee who has received a patent for work in the Russian Federation

In some cases, the Inspectorate of the Federal Tax Service agrees to reduce personal income tax by the amount of established advance payments that were paid to visitors with an existing patent. This amount must be indicated in the document.

Every year, new rules are introduced regarding the registration and delivery of a 2-NDFL certificate, however, the deadlines for delivery remain unchanged. For the current year, tax agents must submit reports in 2019:

• Personal income tax was not withheld from the income paid in 2016 - until March 1.
• In 2016, individuals were paid income - until April 3.

Attention! Due to the latest changes in legislation, the legal information in this article may become out of date!

Our lawyer can advise you for free - write a question in the form below.

Filling out a 2-NDFL certificate in relation to a foreign worker practically does not differ from filling out a certificate in relation to a Russian worker, but it has some peculiarities.

Field "TIN in the Russian Federation"

This field must be filled in if the foreign employee is tax registered in the Russian Federation (clause 1 of the Appendix to the Order of the Ministry of Finance of the Russian Federation of October 21, 2010 N 129n). True, even if a foreigner has a Russian TIN, but you do not indicate it in the 2-NDFL certificate, nothing bad will happen (see, for example, Letter of the Federal Tax Service of 06.09.2017 N BS-4-11 / [email protected]).

Field "TIN in the country of citizenship"

If you have information about the TIN (its analogue) assigned to a foreign worker in his country of citizenship, fill in this field of the 2-NDFL certificate.

Fields "Surname", "First name", "Patronymic"

In these fields, you must indicate the full name of the labor migrant in accordance with the document proving his identity. In this case, it is allowed to fill in these fields in Latin letters.

If the foreign worker does not have a middle name, then the corresponding field is not filled.

Taxpayer Status field

In this field of the certificate 2-NDFL (approved by the Order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11 / [email protected]) for a foreign citizen, a special code is put down, the meaning of which depends on who the foreign worker is specifically recognized for in order to pay personal income tax:

Field "Citizenship (country code)"

Enter here the numerical code of the country of which your foreign worker is a citizen, in accordance with the All-Russian Classifier of the World Countries (Resolution of the State Standard of Russia of 12/14/2001 N 529-st). For example, if your employee is a citizen of the Republic of Belarus, enter the code “112” in the “Citizenship (country code)” field.

Field "ID document code"

As a rule, this field contains the code “10” - “Passport of a foreign citizen”. All codes and their meanings can be found in Appendix No. 1 to the Procedure, approved. By order of the Federal Tax Service of Russia dated 02.10.2018 N ММВ-7-11 / [email protected].

The field "Address of residence in the Russian Federation"

This field indicates the full address at which the foreign worker is registered in the Russian Federation at the place of residence or at the place of stay.

Country code field

Here you need to indicate the code of the country of permanent residence of the foreign worker in accordance with the All-Russian Classifier of the World.

Address field

In this field, write down the address of your labor migrant in the country of permanent residence. The address is indicated in any form and the use of letters of the Latin alphabet is allowed.

If you fill out a 2-NDFL certificate for an employee working in the Russian Federation on the basis of a patent

If the tax inspectorate has confirmed the right to reduce the agent's personal income tax by the amount of fixed advances, then in the 2-NDFL certificate the amount of such advances is reflected in section 2 "Total amounts of income and tax based on the results of the tax period" in the line "The amount of fixed advance payments".
Also, in the 2-NDFL certificate, you need to reflect the number and date of the notification confirming the right to decrease, and the code of the Federal Tax Service that issued this notification. And do not forget to put the notification code - "3".

The main document governing the completion of Form 2 for personal income tax is an order of the Federal Tax Service dated October 30, 2015 with all the changes registered as of the date of compilation of the indicators. In addition to the Tax Inspectorate, for which information on income is generated at the end of the reporting year, a certificate may be needed for individuals. face in many situations. Some fields are difficult to fill in, for example, which region code to specify in the second part. If there are no questions for a resident of the Russian Federation, what to do with non-residents. Let us consider in the review all the nuances of the formation of this column according to the classifier of the countries of the OKSM world.

During the filling out of the second part of the personal income tax declaration 2, the indicators in the cells are entered in relation to the data on the individual:

• TIN in Russia - this parameter confirms the employee's registration with the fiscal authority. If the number is not assigned, you do not need to fill in the information;
• TIN in the country of citizenship - if the TIN or its analogue is assigned to an individual in the country of citizenship, you must indicate it. This column is not filled in for residents of Russia;
• cells with the last name, first name and patronymic are drawn up in accordance with passport data, if there is no patronymic, you do not need to fill in the column. If the foreigner's document does not have a translation into Russian, the information is transferred to the Latin alphabet;
• for the field about the status of the taxpayer, you must select one of six characteristics:

If, during a calendar year, an employee working in the Russian Federation changed his status and was a resident of Russia for a certain period, sign 1 should be indicated in the status field;

• information about the date of birth is indicated in the format DD MM YYYY;
• the field on citizenship is filled in according to the classifier of countries. Russia code is 643, for residents of the Republics of Armenia and Azerbaijan - country codes 051 and 031, respectively.

If nat. persons - a foreign employee does not have citizenship, indicate the code of the state that issued the identity document;

• in the column "Document code" select the appropriate code from Appendix No. 1 to the order of the tax service. For example, for reference 2 personal income tax: sign for a residence permit - 12, for a passport indicate 21, for a military ID - 07;
• in the data field about the series and the number of the form fill in the information about the identity document without indicating the sign No.

By order of January 17, 2018, a new form of the 2 personal income tax declaration was introduced, where there is no information about the place of residence of individuals. faces. You should not enter the address in any form.

Filling in the country code is sometimes difficult. How to find the code? For example, for the Republic of Belarus, it may not be difficult - this is 112, for Ukraine - 804, but not all countries are listed in the general classifier. In this case, choose the cipher of the state that issued the personal identification document. faces.

If a foreign citizen from the Republic of Tajikistan, the Republic of Uzbekistan or the Republic of Kazakhstan works with the registration of a patent agreement and the payment of advance payments, the country code should be indicated 762, 860 and 398, respectively, the status sign for them is 6. These rules for filling in the country code apply to residents of the Republic Moldova - code 498.

An example of filling out the 2 personal income tax certificate for Russian citizenship, taking into account the updates of January 17, 2018 in sections 2, 4 and 5, is as follows:

Features of filling out the 2 personal income tax declaration for a foreign employee

To fill out the report, they are guided by the order of the Federal Tax Service and the Tax Code. The formation of 2 personal income tax declaration for a foreign citizen is practically no different from a resident of the Russian Federation, but there are several features for reflecting information in some fields:

• The personal income tax rate depends on the number of days of residence in the country. If the place of residence of a taxpayer in the Russian Federation is more than 183 days a year, then its status has been changed to "resident", and for this there is no need to obtain Russian citizenship. Accordingly, in the cell about the status, you can indicate sign 1, the personal income tax rate - 13%;
• if the employee lives less than the designated period, therefore, during the filling in of 2 personal income tax report to the non-resident, sign 2 is indicated and personal income tax is calculated at a rate of 30%. For immigrants from the EurAsEC states, the income tax is calculated at the rate of 13% of the total income in Russia, but it is necessary to justify this status;
• if there is data on the assignment of a Russian TIN, the corresponding value about foreign information can be omitted;
• in the column "passport" for a foreign employee, sign 10 should be indicated - a foreign passport for citizens permanently residing abroad and temporarily in the territory of the Russian Federation;
• if a foreign citizen works on the territory of the Russian Federation on the basis of a patent, in the fifth part of the certificate 2 of personal income tax, information on advance transfers should be indicated. If permission has been issued to reduce their size, the number and date of such a document must also be indicated.

Conclusion

Filling out all the fields is a simple process. It is important to know where you can clarify the citizenship of individuals. persons, for example, the code of Russia or the country that issued the document for reference 2 of personal income tax, and how to fill out the form if it is not available. All indicators are in the legislative acts on the official websites, on the page of the Office of the Federal Migration Service of the FMS, in case of a change in which the data is promptly updated.