Budget classification codes are used to structure budget revenues. Each code contains an encrypted accessory that corresponds to a particular type of tax or penalty.

The budget classification code is a mandatory detail of the payment order for payment to the budget. The list and procedure for applying VAT penalties by the KBK was approved by Order No. 65n dated July 1, 2013. “The procedure for applying the budget classification of the Russian Federation.”

KBK is an encrypted code that consists of 20 digits. Each group of digits of this code is a specific carrier of relevant information that allows you to determine the administration of the payment, “tax” affiliation, etc.

The code encoding starts from left to right:

1) The first three digits allow you to determine to whom exactly the taxpayer reports at a given time, that is, who is the payment administrator.

Tax payment administrators:

• Federal Tax Service - KBK 182;
• Federal Customs Service - KBK 153;

2) The following BCC figures contain information about the type of receipts:

• Tax payment – ​​number 1;
• Gratuitous receipts – number 2.

3) The next two numbers indicate what type of income the taxpayer is reporting:

• Income tax – 01;
• VAT on products sold in Russia – 03;
• VAT on goods that were imported from other countries – 04;
• Property tax – 06;
• Duty - 08 and so on.

4) The next five digits indicate the classification of income that will be paid to the budget; for VAT payment it is 01000.

5) The next two digits of the KBK code indicate the budget level:

• Federal budget – 01;
• Country budget – 02;
• Local budget – 03.

6) The next four digits determine the type of payment:

• Taxes and fees – 1000;
• Accrued penalties – 2100;
• Accrued fines – 3000.

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7) The last three digits of the KBK code determine the type of economic activity in respect of which the tax is levied:

• Tax income – 110;
• Contributions for social needs – 160.

KBK for payment of penalties and VAT fines - table

Thus, when preparing a payment order for the transfer of VAT by legal entities, it is necessary to indicate the following BCC codes:

Value added tax	Budget Classification Code (BCC)
	Tax payment	Penya	Fine
For goods, works, services that are sold on the territory of the Russian Federation (administrator - Federal Tax Service)	182 1 03 01000 01 1000 110	182 1 03 01000 01 2100 110	182 1 03 01000 01 3000 110
For goods imported from Belarus and Kazakhstan (administrator – Federal Tax Service)	182 1 04 01000 01 1000 110	182 1 04 01000 01 2100 110	182 1 04 01000 01 3000 110
For goods imported from other countries (administrator – FCS)	153 1 04 01000 01 1000 110	153 1 04 01000 01 2100 110	153 1 04 01000 01 3000 110

The accrual and subsequent payment of penalties is provided for in Article 75 of the Tax Code of the Russian Federation if the taxpayer is late in paying the tax. You can calculate the penalty yourself, using the auxiliary service Penalty Calculator, or wait for the tax request from the Federal Tax Service.

The accrual of penalties involves non-payment or incomplete payment of tax on the basis of Article 122 of the Tax Code of the Russian Federation.

If the taxpayer incorrectly indicates the BCC code, then Articles 78 and 79 of the Tax Code of the Russian Federation provide for the return of the incorrectly paid amount or offset with other tax payments, but provided that there is arrears on them.

The procedure for filling out a payment order when paying VAT penalties and fines

Filling out a payment order begins with indicating the payer’s status - field 101:

• Payer legal entity – 01;
• Payer is an individual entrepreneur – 09, followed by his TIN;
• Payment of VAT when importing imported goods – 06;
• Tax agent for VAT – 02.

In the field the order of payment is indicated - number 5.

Field 22 indicates 0. Field 110 “Payment Type” is not filled in, since this function is performed by the KBK code, the distribution of the tax payment.

In field 104 “Recipient” the required KBK code is indicated.

The purpose of payment indicates the tax period for which payment is made:

If the KBK code for VAT is indicated incorrectly

If the money was mistakenly received into the account of the Federal Treasury, then the taxpayer has the opportunity to clarify this payment, which is provided for in Article 45, paragraph 7 of the Tax Code of the Russian Federation.

To correct this error, you need to contact the Federal Tax Service with an application to clarify the payment details. Based on this document, the tax office accepts tax for credit as of the day of payment, and not on the date of submission of the application. Thus, the accrual of penalties and fines can be avoided.

If this application is not submitted, it will not be possible to avoid the accrual of penalties and fines, since it is considered that the taxpayer has not fulfilled his obligation to the budget. Please note that it is possible to challenge this decision, but only in court!

Important! There are two types of errors for which penalties and interest will still be assessed: the Federal Treasury account number is incorrectly indicated and the recipient bank is incorrectly indicated.

If a failure occurs in the system of the taxpayer's bank, it is also possible to avoid the accrual of penalties and fines, but for this it is necessary to submit an appropriate application to the tax service, on the basis of which a request is made to the bank institution to receive a paper copy of this payment slip.

So, the KBK code is one of the most important details of a tax payment. To correctly use the KBK code, you can always clarify it in the “Procedure for applying the budget classification of the Russian Federation,” registered under No. 65n dated July 1, 2013.

KBK VAT 2016-2017years - how to find out? Which BCC for VAT 2016-2017 should be used when reporting in 2017? The answers to these questions are given in our article.

VAT budget classification code

Budget classification codes (BCC) are codes consisting of 20 digits and used to account for income and expenses of budgets at various levels in the Russian Federation.

When transferring taxes, in particular VAT, as well as fines, penalties, etc., the payment order must indicate the KBK VAT 2016-2017 corresponding to this type of tax. This must be done so that the regulatory authorities can compare the amount of accrued tax indicated in the declaration with the amount of tax received by the budget.

Read about what the VAT return used since 2017 has become in the material .

KBK VAT 2016-2017

In 2013, the Ministry of Finance of Russia, by order dated July 1, 2013 No. 65n, approved the VAT Code for 2014 (see also Information from the Federal Tax Service of Russia “Classification Codes for Budget Income of the Russian Federation Administered by the Federal Tax Service in 2014,” order of the Federal Customs Service of Russia dated February 17, 2014 No. 231). The same KBK VAT codes continue to be valid when transferring taxes for 2016-2017.

So, the current BCCs in 2017 for VAT transfers:

1. 182 1 03 01000 01 1000 110 - KBK VAT 2017 for transferring to the budget tax on goods sold, work, services, transferred property rights in the territory of the Russian Federation, advances received, as well as for payment of VAT by a tax agent.
2. 182 1 04 01000 01 1000 110 - BCC for VAT in 2017 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from the countries of the Customs Union. This BCC VAT for legal entities in 2016-2017 is also required to fill out a tax return when importing goods (work, services) from countries participating in the Customs Union.
3. 153 1 04 01000 01 1000 110 - KBK tax VAT 2017 for transferring to the budget the tax payable when importing goods into the territory of the Russian Federation from countries that are not members of the Customs Union.
4. 182 1 03 01000 01 2100 110 — KBK VAT for payment of penalties on domestic transactions in 2017; 182 1 03 01000 01 3000 110 - for fines.
5. 182 1 04 01000 01 2100 110 — KBK VAT for payment of penalties in 2017 on transactions for the import of goods from Belarus and Kazakhstan; 182 1 04 01000 01 3000 110 - for fines.
6. 153 1 04 01000 01 2100 110 - KBK VAT for payment of penalties in 2017 on goods imported into Russia during the administration of the Federal Customs Service; 153 1 04 01000 01 3000 110 - for fines.

Features of filling out the field with KBK for paying VAT in 2017

When filling out a payment order by a tax agent, in field 104 of the KBK for VAT in 2017, the same is written as for an ordinary legal entity, namely 182 1 03 01000 01 1000 110 when selling goods and materials in Russia. But in field 101 you should enter code 02, used by tax agents. So, for the tax agent, the KBK for VAT 2017 remained the same as in 2016.

As for the KBK VAT-2017 for individual entrepreneurs, when filling out payments, individual entrepreneurs should enter the KBK the same as the KBK used in this situation by legal entities. There is no separate BCC for payment of VAT by individual entrepreneurs.

In case of mutual trade between Russia and Belarus (based on the Agreement ratified by Law No. 181-FZ of December 28, 2004), indirect taxes are levied, including VAT. For goods imported into Russia, an indirect VAT tax is credited to KBK-2017 — 182 1 04 01000 01 1000 110.

Error in KBK

Even if, when filling out a payment order, you incorrectly indicated the BCC for VAT, the tax authorities cannot regard this as an error resulting in non-payment of tax. This error is corrected by sending an application to the tax authority to clarify the payment (clauses 4, 7 of Article 45 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 19, 2017 No. 03-02-07/1/2145).

Results

The taxpayer and the tax agent for VAT calculated on sales in Russia indicate the same BCC codes in the payment order, but when importing into Russia, the BCC for VAT will differ depending on the territory from which the import is made: from the territory of the EAEU member countries or not.

If there is an error in the payment order in the KBK for VAT, then there is no reason to believe that the tax did not go to the budget, but if this error is detected, it is necessary to submit an application to clarify the payment.

PC "Taxpayer PRO"

PC "Taxpayer" - is intended for maintaining accounting records, preparing accounting and tax reporting to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, FSRAR in electronic form on magnetic or paper media in approved forms and formats, including for transmission via telecommunication channels (TCC) with an electronic digital signature (EDS).

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In printed forms for pay slips, a new document has been added - a log of the issuance of pay slips

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Import of data from BukhSoft software products has been implemented. Menu "Settings and service", "Import, export", "Import from Bukhsoft programs"

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Tax return on the estimated income of an individual (form 4-NDFL, KND 1151021). New format 5.03.

Tax return for value added tax (VAT, knd 1151001). New format 5.06.

New form for corporate property tax. Format 5.05. Applicable from the first quarter of 2019.

A new mode has been added: Reporting, taxes and contributions -> 2-NDFL -> Certificates to different OKTMO. Designed to generate 2-NDFL certificates for 2018 for different OKTMO in different month ranges

KBK for VAT in 2017

When paying value added tax in favor of the state budget, tax agents indicate the budget classification code number in the payment document. Individual entrepreneurs and legal entities use the same BCC for VAT in 2017.

Thanks to this combination of numbers, payments and declarations are transmitted to the appropriate government agencies for processing.

Table with BCC for VAT

Where should I indicate the KBK

The budget classification code is required when transferring tax from organizations and individual entrepreneurs. It is reflected in payment documents not only when making tax payments, but also when paying off fines and penalties for violating tax laws.

VAT payers and tax agents have different statuses. The status “02” is entered in the tax agent’s payment slip.

What do the numbers in KBK mean?

Each BCC figure for VAT has a strictly regulated meaning. The budget classification code includes 20 digital positions. The general combination is divided into groups of numbers with specific information content.

The first 3 digits will indicate the payment administrator. The administrator refers to the government agency receiving the report. For example, if an individual entrepreneur or an accountant of a company transfers tax revenues to the Federal Tax Service, the numbers 182 are entered in the BCC.

Next comes the type of receipt. For example, the number 1 will mean taxes, and the number 2 will mean gratuitous receipts. The next two digits indicate the type of income for which the taxpayer will report (1 - profit, 6 - property tax, 8 - duty).

The following is a 5-digit combination. It allows you to determine budget revenue items (1 - federal, 2 - regional budget, 3 - local). Using the next 4 numbers you can find out the type of payment (1000 - taxes and fees, 2100 - penalties, 3000 - fines). The final code of 3 digits indicates the type of economic activity (110 - tax income, 160 - social contributions).

Example of decoding KBK for VAT

For example, you can decipher the BCC for VAT with the number 182 1 03 01000 01 1000 110 as follows:

• 182 - payment in favor of the Federal Tax Service.
• 1 - tax.
• 03 - tax for goods or services sold in the Russian Federation.
• 01000 - articles and sub-items of income according to the Book Code of the Russian Federation.
• 01 - transfer to the budget of the Russian Federation.
• 1000 - direct payment.
• 110 - state tax income.

Filling out the KBK using “Taxpayer PRO”

You can fill out payment documents in KBK through the Taxpayer PRO PC and online service. The program will allow you to quickly understand the components of the code and accurately enter numbers into approved reporting forms.

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The very concept of KBK implies a simple set of numbers that mean absolutely nothing to an ignorant person. The system was developed by the state to simplify settlements and payments to the state treasury.

Incorrectly entering any details into payment documents, incorrectly filling out declarations and receipts, or inaccuracy in one figure can lead to serious problems. Let's consider below how and how to correctly fill out the VAT penalties for the KBK, and provide a sample of filling out payment orders .

Like any other type of tax, penalties have their own article and classification code. And, accordingly, it is divided into different groups. When paying a VAT penalty, you must indicate the correct details in the column; they consist of a set of the following numbers:

• BCC for penalties on Russian goods - 182 1 03 01000 01 2100 110 .
• For goods from the customs union - 182 1 04 01000 01 2100 110 .
• Goods from other countries - 153 1 04 01000 01 2100 110 .

Penalties, like any other tax, are a collection of money from you and me. Therefore, in order to limit yourself from losing money, try to fill out declarations and any payment orders correctly and pay taxes on time.

KBC on VAT fines

• Domestic goods - 182 1 03 01000 01 3000 110.
• Goods from the customs union - 182 1 04 01000 01 3000 110.
• Goods from other countries - 153 1 04 01000 01 3000 110.

Sample of filling out a payment order for payment of VAT penalties

Payment of penalties according to the taxpayer:

Payment of VAT penalty upon inspection:

The concept of penalties and reasons for their formation

The very concept of a penalty is a certain type of fine for untimely fulfillment of obligations established by law. From Latin and translated as “punishment.” This is the amount of a certain tax that the taxpayer is deprived of. A penalty is established if a number of violations are identified:

• Missing a payment during a certain period.
• Errors in the details being filled out.
• Ensuring the fulfillment of property obligations.

The penalty interest itself is calculated at a certain rate, and can also be assigned for each overdue day. Specifically, the VAT penalty implies compensation in monetary terms.

In any business activity, errors arise that can be made by the organization’s accountant, or violations in the course of the enterprise’s activities.

Late payment of declarations, receipts, and advance payments is already a reason for charging late fees and penalties.

Self-calculation of penalties

Perhaps you are faced with the problem of calculating and paying penalties, and you need to correctly calculate the amount. Let's use the following scheme:

• We determine the amount of the penalty. This is an indicator of the amount owed.
• We determine the days overdue from debt repayment.
• We look at the Central Bank refinancing rate. This indicator is indicated on the Central Bank website.
• We calculate using the formula - P = Week * St. Ref. / 300 - Pr,

• P – the amount to be paid for the penalty itself;
• Art. ref. — refinancing rate in effect at the time the penalty is issued;
• Pr - number of overdue days.

You can also use a calculator to calculate penalties or obtain data on the accrual of penalties from regulatory authorities.

When independently calculating penalties, the taxpayer must take into account the next day, that is, the day of seizure.

The correct calculation of penalties can be considered using an example.

Let's say a certain organization Vympel LLC filed a tax return. It indicated the amount that was not paid to the tax authority on time. As a result, a penalty was charged:

VAT amount	Paid VAT	Arrears	Payment deadline	Qty days	Calculation	Sum
840,200	500,260	840,200- 500,260 = 339,	.01.2016	12	339, rub. * 11% / 300 * 12 days	1,495
880,730	319,400	880,730- 319,400 = 481,33	.02.2016	14	481.33 * 11% / 300 * 14 days	2,47
720,610	649,80	720,61- 649,8 = ,81	.03.2016	19	.81 rub. * 11% / 300 * 19 days	0,49

As a result, the amount of the penalty amounted to 4.461 rubles; we sum up all the columns (1.495+2.476+0.49)

The day the penalty is paid is considered the day the document is processed and funds are credited to the account of the organization that assigned these penalties.

The tax authority will collect penalties corresponding to the unpaid VAT tax unconditionally. For this purpose, government services, such as the bailiff department, will be involved.

In tax inspectorates, programs for calculating penalties are set to automatic mode. To keep abreast of all calculations, you need to constantly take certificates and statements in order to pay the accrued amounts on time.

Time limits for forced collection of penalties

A penalty is a certain type of tax for a taxpayer, derived from the amount of the general tax in case of late payment within the period established by the tax authority - usually 30 calendar days. The fine may be collected by other government bodies: the arbitration court or the bailiff department. The latter have the right to describe part of the property to cover the amount of the penalty.

Reducing penalties

Sometimes situations arise when the taxpayer is unable to pay the tax and penalties on it. Judicial practice shows that it is impossible to change or remove penalties, since this type of tax is not a tax charge. Tax authorities can write off “bad” debts, but the taxpayer will have to pay penalties in any case. It is possible to highlight which articles of offenses are exempt from liability:

• Committing a tax offense.
• Inability to pay due to bankruptcy.

Let us turn to the VAT budget classification codes for legal entities and individual entrepreneurs. When is this tax paid in 2019? What are the BCCs for paying VAT in 2019, as well as penalties and fines associated with it? All the answers are in our article.

VAT in 2019 - deadlines, penalties, fines

The KBK for VAT 2019 for legal entities and individual entrepreneurs is necessary to know in order to correctly fill out VAT payments and avoid penalties from the tax authorities. As before, the VAT amount must be calculated based on the results of each quarter. Payments are made evenly over the next three months. Payment is made no later than the 25th day of the month following the reporting quarter.

For example, VAT for the first quarter of 2019 must be transferred to the budget in equal shares no later than April 25, May 25 and June 25, 2019. Payments for subsequent quarters of 2019 will proceed similarly.

In turn, the VAT tax return is submitted by the 25th day of the month following the reporting quarter.

Article 75 of the Tax Code of the Russian Federation VAT contains a rule: penalties may be charged for late payment of VAT in 2019. In case of underpayment or complete non-payment of tax revealed as a result of an audit, a legal entity can be held liable in the form of fines (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation). There are separate BCCs for transferring fines and penalties; they cannot be mixed with the main payment.

Please note that from October 1, 2017, the rules for calculating VAT penalties have changed. These rules remain in effect in 2019.

Current BCC for VAT 2019

We present the values ​​of the main BCCs for VAT 2019 applicable to legal entities and individual entrepreneurs. VAT administration in 2019 is handled by two services: tax and customs:

VAT on domestic Russian shipments and on import transactions when importing property from EAEU member countries is transferred to the Federal Tax Service details. VAT on import transactions when importing property from outside the EAEU is transferred to the FCS details. That is why different figures are indicated in the first three categories of the BCC for VAT in 2019. Be careful:

• the payment administrator is the Federal Tax Service, then the KBK begins with the numbers “182”;
• the payment administrator is the Federal Customs Service, then the KBK begins with the numbers “153”.

When selling products and services in Russia in 2019, the following VAT regulations are relevant:

• mandatory payment - 182 1 03 01000 01 1000 110;
• penalties - 182 1 03 01000 01 2100 110;
• fine - 182 1 03 01000 01 3000 110.

If goods are imported from member countries of the Customs Union, and VAT is administered by the tax office, then the following BCCs are used:

• mandatory payment - 182 1 04 01000 01 1000 110;
• penalties - 182 1 04 01000 01 2100 110;
• fine - 182 1 04 01000 01 3000 110.

When importing goods from other countries, when the Federal Customs Service becomes the payment administrator, the following VAT codes are applied:

• mandatory payment - 153 1 04 01000 01 1000 110;
• penalties - 153 1 04 01000 01 2100 110;
• fine - 153 1 04 01000 01 3000 110.

The rules and specifics for filling out payment orders for the transfer of value added tax are prescribed in the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and appendices 1 and 2 to the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

VAT changes in 2019

VAT is one of those types of taxes for which there is no single rate. In addition, from January 1, 2019, there were changes in terms of increasing the VAT tax rate for certain transactions. Federal Law No. 303-FZ dated August 3, 2018 increased the basic VAT rate by 2%, from 18% in previous years to 20% from January 1, 2019.

The reduced rate of 10% for socially significant goods for 2019 has not changed. The zero VAT rate has also been retained, which applies to exports, international transport and other operations listed in paragraph 1 of Art. 164 Tax Code of the Russian Federation.