Unique accrual identifier 20 25 characters. Where and how can I get wine

From February 4, 2014 a new procedure for filling out orders for transferring funds to pay budget payments has been approved. The procedure provides for filling in all mandatory details specified in the rules for making transfers. When transferring taxes, fees and other obligatory payments to the budget, the administrators of which are state or municipal authorities, it is imperative to indicate a unique code - UIN. It is an identifier for the assignment of payments to their destination by the Federal Treasury authorities. The UIN allows you to complete the enrollment procedure quickly and avoid errors.

What does the UIN consist of?

A unique code is a 20-digit digital combination consisting of 4 blocks, each of which is assigned a specific value:

• From 1 to 3 digits – numbers to which the value of the payment administrator is assigned. Code of the authority that exercises control over the flow of funds for the specified purpose;
• The 4th character is an unused identifier, the meaning of which is the same for all unique codes. It corresponds to the number zero;
• From 5 to 19 characters are the unique code itself, which has a unique 15-digit index. It is used to offset funds;
• The 20th character is the final block, the value of which is assigned according to a certain algorithmic formula.

For convenience, many government agencies use already existing identifiers to generate a unique code. For example:

• The Tax Service uses the index of the document as a 15-digit code, which was included in the receipt before the introduction of the new procedure;
• The Ministry of Internal Affairs has introduced a document numbering system, according to which the resolution number is equal in value to the unique payment identifier.

Important: the new rule determines the procedure for transmitting UIN information for budget payments, according to which the responsibility for generating and sending information about the code is assigned to organizations that receive and transfer funds, that is, banks, post offices, payment centers and others.

Unique accrual identifier in 1C

The 1C Enterprise program version 8.3 provides the ability to automatically upload payment orders. The upload is optimized for the software of banks that use various systems to work with clients via the global network.

In order to fill out a payment order in 1C for the transfer of funds to the budget system in accordance with all legal requirements, you must:

From the list of taxes and contributions to be paid, you can select one or more required for drawing up a payment order. And click the “Create payment documents” button.

Here you can change your current account. After clicking the “Create payment order” button, the program automatically generates a document indicating all the necessary details, except for the unique accrual identifier.

In order to indicate a unique code, you need to open for editing the budget payment parameters in the payment order, which are located under the amount window.
In the details of the budget transfer, a unique code is indicated in the UIN field if it is provided by the payment administrator. From the entered parameters, the UIN falls into field 22 of the payment document.

Important: if payment administrators are not provided with a unique accrual identifier or this transfer does not have one, then the field is filled in with the value zero.

Where can I find out the UIN?

Cases where the identifier is missing:

1. If an enterprise or individual entrepreneur calculates and pays tax payments independently in accordance with the tax return. In this case, the payment is identified by the budget classification code, which is entered in field 104 of the payment document, and the UIN is not required and its value is zero;
2. The payer of funds to the budget is an individual who makes a transfer upon notification from the tax service. In this case, the payment is identified by the index indicated on the receipt.

If an individual wants to transfer funds to the budget and does not have a notification from the federal service, then the necessary receipt can be generated independently through the service, which is posted on the website of the tax authority. When generating a document, the service assigns a receipt index automatically. When making payment to pay off tax debts in cash through a credit institution, the UIN is not indicated in the payment order.

In cases where a unique payment code is required, you can find it:

• At the state or municipal authority that is the payment administrator;
• Through the Internet portal of public services if you have registered a personal account;
• In a credit institution that receives and transfers funds to the budget system. You can find out the UIN from a bank only if it has an agreement with the government body that administers payments on the generation of identifiers.

Important: the new parameter was introduced for the convenience and speed of attributing funds received to the budget to certain types of income, therefore, in order to exclude situations where a government agency makes demands for repayment of arrears due to erroneous completion of a payment document, when transferring, fill out all the necessary details.

Attention! The original text of Order of the Ministry of Finance dated November 12, 2013 N 107n changed after registration with the Ministry of Justice of Russia. After this order came into force on 02/04/2014, indicating the UIN in payment orders became mandatory!

And one more thing. Do not look for any lists, directories or UIN tables. They do not exist and cannot exist. The UIN code is unique because it cannot be repeated twice or more. A UIN is always assigned when a payment is calculated by the revenue administrator of the Russian budget system. If the taxpayer calculates the tax or insurance premium himself, in principle, such a payment cannot have any UIN code. Read about it below.

Recently, very often situations have arisen when many organizations and individual entrepreneurs were required by bank employees to write a UIN - a unique accrual identifier - in a payment order for the payment of taxes and insurance premiums. Bank employees, at the same time, referred to the Letter of the Ministry of Finance of Russia No. 02-04-05/7491, the Treasury of Russia No. 42-7.4-05/5.4-147 dated March 12, 2013 “On the State Information System on State and Municipal Payments.” We believe that earlier, before Order of the Ministry of Finance dated November 12, 2013 No. 107n came into force, these requirements were illegal. And here's why.

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You should know that until February 4, 2014, no one introduced the obligation for bank clients to write a new identifier. And it could not be introduced unless the Bank of Russia and the Ministry of Finance of the Russian Federation made changes to their regulations. In addition, with the voluntary transfer of taxes and contributions calculated by the payers themselves, the UIN is currently not needed at all. It is designed to enable banks to transmit payment information to the state information system on state and municipal payments (GIS GPM). It contains information on payments for government services, such as registering real estate, providing extracts, certificates, administrative fines, etc. payments to budgets of all levels.

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This code is provided only by the payment administrator, that is, the state or municipal body that issued this payment. So far, none of the payment administrators is ready to report it. Only the Russian Ministry of Internal Affairs already includes an identifier in decisions on fines for traffic violations. The UIN code can be taken from the resolution and written on the payment slip or receipt for payment of the fine. And the Federal Tax Service of Russia, which provides services, for example, issuing extracts from registers, does not yet plan to inform payers of the new identifier. The Pension Fund of the Russian Federation, which is the administrator of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, does the same, and the Social Insurance Fund of Russia does the same.

In addition, the Letter is not a regulatory legal act, and is of an advisory nature even for the Participants of the GIS GMP, which are, in particular, banks, but not clients of banks. Bank clients are not participants in the GIS GMP system.

And the Central Bank of the Russian Federation issued Directive No. 3025-U dated July 15, 2013 On amending the Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”, which introduced its own unique identifier - a unique identifier payment - UIP, which is affixed to payments in cases where it is appropriated by the recipient of funds. The unique payment identifier is communicated by the recipient of funds to the payer in accordance with the agreement. The bank established that "B orders for the transfer of funds to the budget system of the Russian Federation a unique payment identifier is indicated in accordance with the requirements of regulatory legal acts adopted by federal executive authorities jointly or in agreement with the Bank of Russia.” And this identifier will be indicated in a special field of the payment order.

The instruction of the Central Bank of the Russian Federation, unlike a letter, is a normative document and is mandatory for execution. It comes into force on March 31, 2014. It must be assumed that the UIN will have the same purpose, or even broader, than the UIN that the Ministry of Finance and the Treasury came up with. Let's hope that by the date of entry into force of the Directive of the Central Bank of the Russian Federation, government departments will come to a unified agreement on the uniform indication of the universal identifier UIN or UIP in orders for the transfer of funds.

Unfortunately, we have to admit that since 2008, the various ministries and departments that are part of the Russian Government have largely acted on their own, without bothering to coordinate a uniform policy, both in the field of finance or taxes, and in any other area public administration. This is why a universal identifier is called universal, because it should be used equally in any transfers, and there should be only one, but not every government agency has its own. But while our departments are competing with each other, we are forced to somehow get out of the situation.

Therefore, if you are preparing a payment order for the payment of a state or municipal payment, and at the same time you have an accrual document indicating the UIN, it is better to put it on the payment slip so as not to waste time arguing with the bank. The identifier must have 20 characters and be inserted after the end of the text in the payment purpose, separated by a triple slash “///” and starting with the letters UIN, like this:

"blah blah blah.///UINHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHHH

If you do not have information about this identifier, you can write this: “///UIN0”.

To transfer payments to the Pension Fund, the text in the payment purpose will look like:

Reg. No. ХХХ-ХХХ-ХХХХХХ Insurance premiums for compulsory insurance in the Pension Fund of the Russian Federation insurance part///UIN0

And to draw up a payment order for the payment of taxes, for example personal income tax on employee income, this text can be like this:

Payment by a tax agent of personal income tax on employee income///UIN0

Currently, Order No. 107n of the Ministry of Finance dated November 12, 2013 has been published, which replaced the previously existing No. 106n. Rules for filling out payment orders changed since 2014, but only after 10 days from the moment of official publication of this order, that is, from 02/04/2014 (date of publication 01/24/2014). In particular, it became mandatory to indicate the UIN when transferring taxes and contributions in 2014. Moreover, you will need to write it first, that is, at the very beginning, of the information in the “Purpose of payment” field. That is, in 2014, But only until March 31, 2014, you will need to fill out this field like this:

Payment of insurance premiums according to the Pension Fund document, which indicates the UIN.
Example:
UIN12345678901234567890 /// Reg. No. ХХХ-ХХХ-ХХХХХХ Insurance premiums for mandatory pension insurance in the Pension Fund of the Russian Federation.

Payment of insurance premiums calculated by the payer himself.
Example:
UIN0 /// Reg. No. ХХХ-ХХХ-ХХХХХХ Insurance premiums for mandatory pension insurance in the Pension Fund of the Russian Federation.

However, let's continue. For example, how will tax authorities or extra-budgetary funds assign a unique number to each payment if payers of taxes and contributions themselves calculate the amounts to be paid? And if the UIN is assigned not to a unique accrual, but to a standard one, for example, to each type of tax and each type of insurance premium, then what kind of unique will it be then? And why then will KBK and values ​​in other fields of the order be needed if exactly the same information is encoded in the UIN? Let's wait and see.

The mentioned Letter of the Ministry of Finance of Russia No. 02-04-05/7491, the Treasury of Russia No. 42-7.4-05/5.4-147 dated March 12, 2013 “On the State Information System on State and Municipal Payments” is addressed to Participants of the GIS GMP system, that is, banks, and not bank clients. You can draw the attention of the bank employee to the last paragraph in the specified letter, which states: “If there are no identifiers or one of the identifiers available, zeros (“0”) are entered in the corresponding fields of the notice of acceptance for execution of the order by the Participant.”

Resume:

In the period from January 1, 2014 until the entry into force of Order of the Ministry of Finance dated November 12, 2013 No. 107n, an indication in the payment order for payment of payments to the budget system of the Russian Federation, as well as payments for state and municipal services, UIN, IP, is voluntary for taxpayers and policyholders. In this case, the UIN code is indicated in the “Purpose of payment” field, and the individual entrepreneur code (for individuals) is indicated in field 108 of the payment order. A bank employee’s refusal to accept payments without a UIN and individual name before the specified order comes into force should be considered unlawful. But, in order not to argue with the bank, put the value UIN0/// in the payment purpose at the very beginning of the text, and in the details “108” just zero “0” instead of the individual entrepreneur identifier code.

Now, apparently, the Federal Treasury will have to make changes to its own letter dated December 20, 2013 N 42-7.4-05/5.3-836, in which we quote:

During the transition period from January 1, 2014 to March 31, 2014, in a payment order for payment of payments to the budget system of the Russian Federation, as well as payments for state and municipal services, may be indicated the following identifiers:
- details 108 of the payment order may indicate the individual entrepreneur;
- in detail 24 “Purpose of payment” of the payment order, the UIN may be indicated.

In accordance with Order No. 107n, from March 31, 2014, in a payment order for the transfer of payments to the budget system of the Russian Federation, as well as payments for state and municipal services, must be indicated, including the following identifiers:
- in detail 108 of the payment order - identifier of information about an individual (hereinafter - individual entrepreneur);
- in detail 22 “Code” of the payment order - a unique accrual identifier (hereinafter referred to as UIN).

The same thing was previously said in paragraph 7 project Order of the Ministry of Finance dated November 12, 2013 No. 107n, which has not yet been published. We quote:

7. This order comes into force on January 1, 2014, with the exception of the provisions on indicating in the order for the transfer of funds, the form of which is established by Bank of Russia Regulation No. 383-P, the identifier of information about an individual in detail “108” and a unique identifier accrual (UIN) in the “Code” detail, intended to indicate a unique payment identifier, and come into force on March 31, 2014.
Until March 31, 2014, in orders for the transfer of funds, the form of which is established by Bank of Russia Regulation No. 383-P, the requisite “108” may indicate an identifier of information about an individual, and the requisite “Purpose of payment” may indicate a unique accrual identifier or index a document from a notice from an individual filled out for a tax payer by the tax authority (hereinafter referred to as the unique accrual identifier), text information provided for by Bank of Russia Regulation No. 383-P, as well as other information necessary to identify the payment.

However, after registering the order with the Russian Ministry of Justice, its text changed. In particular, now paragraph 8 says, we quote:

8. This order comes into force in the prescribed manner, with the exception of the provisions on indicating in the order for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, a unique accrual identifier (UIN) in the “Code” requisite intended for indicating unique payment identifier, effective March 31, 2014.
Until March 31, 2014, in orders for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, in the details “Purpose of payment” indicated a unique accrual identifier or document index from a notice of an individual filled out for a tax payer by the tax authority (hereinafter referred to as the unique accrual identifier), text information provided for by Bank of Russia Regulation N 383-P, as well as other information necessary to identify the payment.
The unique accrual identifier is indicated first in the "Payment purpose" detail and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.
To highlight information about a unique accrual identifier, the “///” sign is used after the unique accrual identifier.
For example: "UIN12345678901234567890///".

Yes, as for individual entrepreneurs. Do not forget to indicate in detail “8” “Payer” after the last name, first name, patronymic and signs (IP), the registration address at the place of residence or at the place of registration, enclosing the address information in a double slash “//” before and after the address. From February 4, 2014, after the order of the Ministry of Finance came into force, this became mandatory.

Example:
Ivanov Ivan Ivanovich (IP)//100000, Moscow, St., building 5, apt. 10//

If you are interested, read the article specially written for this purpose. It will be, as always, interesting, and no less useful.

The situation is completely different with, which clearly came into force on December 14, 2013. Be careful. An incorrectly indicated queue on a payment slip will certainly be grounds for its return to the bank client. Although in most cases this is also unlawful on the part of bank employees.

Central Bank of the Russian Federation Russian law documents payment order forms terms money transfers

How are UIN (Unique Accrual Identifier) ​​and Field 22 of the payment order, which is called “Code”, related? Filling out field 22 “Code” of the payment order in Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for making funds transfers,” which is described in Appendix 1 as follows:

The value of the details is not indicated unless otherwise established by the Bank of Russia.

At the end of 2013, the Russian Ministry of Finance decided that field 22 (Code) of the payment order will be filled in with the data of the Unique Accrual Identifier (abbreviated UIN).

The Bank of Russia approves Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation,” which introduces the filling in of UIN in payment documents and indicates the location of its placement:

• From 01/01/2014 to 03/30/2014 - the UIN is included in the “Purpose of payment” detail (field 24), and it must be indicated first, and to highlight information about the unique accrual identifier, after its reflection the sign “///” is used .

  For example: - UIN12345678901234567890/// or UIN0///



• From March 31, 2014, the unique accrual identifier (UIN) will be reflected in detail 22 “Code”.

  For example: - 12345678901234567890 or 0

And in Appendices No. 2 (clause 12), No. 3 (clause 12) and No. 4 (clause 7) to the very order of the Ministry of Finance of Russia No. 107n about the “Code” requisite the following is said:

The “Code” detail of the order to transfer funds indicates a unique accrual identifier.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

So, since 2014, the order for the transfer of funds for the payment of taxes, fees, and other payments to the budget system of the Russian Federation, administered by the tax authorities, must indicate the following information in detail 22 “Code”:

• If there is a specific value of the unique accrual identifier (UIN) - 20 characters. Until March 31, 2014, the number of characters is indicated - 23, where the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.


• If it is impossible to indicate a specific UIN value - 1 character. Until March 31, 2014 - 4 characters, where the first three characters take the value “UIN”, and then the zero “0” is indicated.


• When drawing up a payment order for a total amount with a register for the transfer of funds accepted from payers - individuals in payment of other payments, credit organizations (branches of credit organizations), federal postal organizations, payment agents, in the "Code" detail of the payment order for the total The amount with the register is always indicated by 1 sign - zero (“0”).

The requirement to fill in the “Code” detail (field 22) applies to all orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P, and are filled in when transferring:

• taxes, fees and other payments to the budget system of the Russian Federation,


• payments for state and municipal services.

Where can I get the UIN?

Who forms the UIN and where to get it, if this is not determined by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, and Order of the Federal Treasury of the Ministry of Finance of the Russian Federation dated June 29, 2011 No. 252, which described the procedure for determining the UIN, has been cancelled.

So, where can I get the UIN? If we take into account that the unique accrual identifier (UIN) is formed by administrators of taxes, fees and other payments, then we can offer several options for resolving this issue:

1. The unique accrual identifier can be clarified with the relevant organization, which is the administrator of budget revenues, a state (municipal) budgetary or autonomous institution, etc.


2. The UIN can be found on the website of the Federal Tax Service by generating (filling out) a payment document for the transfer of taxes, fees and other payments to the budget system of the Russian Federation. This


3. For certain payments, this function of forming the UIN is performed by banks, which is attributed to them on the forums. Banks recommend their clients to contact the relevant authorities. Of course, if an agreement is concluded between the bank and the income administrator on the formation of the UIN, and the bank is given an algorithm for determining it, then why not do this. (For example, Sberbank forms the UIN for payments to the traffic police).

Examples for filling out the UIN before March 31, 2014 may look like this:

• For payment of insurance premiums according to the Pension Fund document - UIN12345678901234567890 /// Reg. No. ХХХ-ХХХ-ХХХХХХ Insurance premiums for mandatory pension insurance in the Pension Fund of the Russian Federation.


• For payment of insurance premiums calculated by the payer himself - UIN0/// Reg. No. ХХХ-ХХХ-ХХХХХХ Insurance premiums for mandatory pension insurance in the Pension Fund of the Russian Federation.


• When transferring personal income tax, according to the Federal Tax Service document - UIN12345678901234567890/// Payment by the tax agent of personal income tax on employee income.


• When transferring personal income tax calculated by the taxpayer himself - UIN0/// Payment by the tax agent of personal income tax on employee income.

Relatively recently, since 2014, a new code called UIN has appeared in payments issued by business entities to transfer payments to the budget. This code is used only for payments to government agencies. Its main role is to identify the payment in the budget system and will not allow it to get stuck on unidentified receipts. Therefore, everyone should know what the UIN is in a payment order and where to get it since 2018.

UIN is a universal accrual identifier, which is a 20-digit code. It is very similar in structure to kbk. But they should not be confused - these are different codes. It must be indicated when filling in field 22 in the payment order.

This code is assigned to an accrual made by a certain authority to the recipient. It is indicated in the receipt or demand that is sent to the payer.

When the latter generates payment documents for transfer, the subject must write it down in the appropriate section of the order. This code is used to compare the accrual and the payment made.

When UIN is indicated in the payment order, the transfer should quickly go through the budget payment system and get exactly where it is needed. After all, if the UIN is specified, additional checks on the INN, KPP, and KBK numbers are omitted by the system in order to speed up the transfer of money.

Indicating this code in the payment document allows you to fulfill the existing obligation in a timely manner. This is due to the fact that credit institutions report the necessary information to the state register of information on payments sent to government agencies, which speeds up the process of posting them.

The UIN is present on receipts not only for tax payments, but also for other transfers, for example, a fine for UIN. This also includes payment for services of government agencies at various levels (federal, regional or local).

Existing statistics show that the use of UIN has significantly reduced the number of “lost” payments.

Attention! In addition to the UIN, there is also a UIP code - a unique payment identifier. It is also recorded in field 22 of the payment document. However, this code applies to non-budgetary payments that are made within the framework of an agreement concluded between the parties.

Decoding UIN

This code is a combination of 20 characters. Each of them is very important.