VAT budget classification code for the year. KBC VAT penalties for legal entities. The concept of a penalty: calculation and reduction. Error in KBK VAT

KBK for payment of VAT penalties for legal entities (and individual entrepreneurs)

PENALIES, INTEREST, FINES		KBK
Penalties, interest, VAT fines on goods (work, services) sold in the Russian Federation	penalties	182 1 03 01000 01 2100 110
	interest	182 1 03 01000 01 2200 110
	fines	182 1 03 01000 01 3000 110
Penalties, interest, VAT penalties on goods imported into the territory of the Russian Federation from countries participating in the Customs Union (from the Republics of Belarus and Kazakhstan)	penalties	182 1 04 01000 01 2100 110
	interest	182 1 04 01000 01 2200 110
	fines	182 1 04 01000 01 3000 110
Penalties, interest, VAT fines on goods imported into the territory of the Russian Federation at customs	penalties	153 1 04 01000 01 2100 110
	interest	153 1 04 01000 01 2200 110
	fines	153 1 04 01000 01 3000 110

FILES

Features and nuances of BCC for VAT payment

This tax is the main “filler” of the Russian treasury, so entrepreneurs should be especially careful when paying it. It is paid from the sale of goods and/or services, as well as from imported goods sold in Russia. It must also be paid when transferring goods for one’s own needs, if this is not reflected in the tax return. It is also relevant when importing goods.

There were very serious changes in the payment of value added tax a couple of years ago, so for 2016, legislators touched on this tax only in passing to give entrepreneurs the opportunity to adapt.

Calculation and payment procedure

VAT is a tax that requires quarterly declaration and payment. It is calculated based on the results of each quarter: the difference in the tax base and deductions is multiplied by the tax rate. Thus, the budget receives these tax payments four times a year.

IMPORTANT INFORMATION! If legal deductions exceed the revenue portion of the VAT, then the budget will compensate for the missing share: the amount will be counted toward future payments or to pay off any arrears. In the absence of arrears, the law allows the amount of compensation to be transferred to the bank account of the entrepreneur.

The tax base is considered to be the main characteristic of the goods or services being sold - their value on the day of shipment of the goods or transfer of the service or the day of their payment (the date of the event that occurred earlier).

There are some nuances regarding VAT tax rates:

the same rate - the same base;
if transactions are subject to VAT at different rates, then their base is also calculated separately;
the cost is always calculated in national currency, revenue from imports is converted into rubles at the current exchange rate.

Main changes in VAT payment for 2016

From January 1, preferential rates for the sale of goods and services provided for by the Tax Code come into effect. For some products it is recognized as zero.
The conditions for confirming the right to a preferential VAT tariff have been simplified.
Double taxation exceptions for those using the simplified taxation system and unified agricultural tax when issuing invoices.
Elimination of paper media: starting from this year, VAT returns can only be submitted electronically.
New budget classification codes for VAT transactions.

NOTE! Tax rates and the method of calculating VAT have not changed.

New BCC for VAT

To transfer VAT, you need to indicate the current BCC on your payment slip:

1. If work, service or goods are sold on the territory of Russia, VAT is paid according to KBK 182 1 03 01000 01 1000 110.

penalties for this tax they need KBK 182 1 03 01000 01 2100 110;
fines for arrears - KBK 182 1 03 01000 01 3000 110;
interest for VAT it is necessary to transfer according to KBK 182 1 03 01000 01 2200 110.

2. Are you importing from any country that is part of the customs union? KBK for payment of VAT to the tax office on such transactions - 182 1 04 01000 01 1000 110.

3. If VAT deductions for imports are related to the customs budget, the BCC will be different: 153 1 04 01000 01 1000 110.

KBK VAT penalties 2019 - knowledge of such information is necessary when filling out a payment order for payment of this payment. It is important to be careful when indicating the payment details in order to avoid proceedings with the tax authorities regarding non-payment. Let's consider which budget classification codes to record in payment order when paying VAT, as well as penalties or fines for this tax.

KBK for payment of VAT for legal entities in 2019

Budget classification codes are used to structure revenues, expenses and sources of replenishment of the state budget deficit. Each code consists of 20 digits, which encrypt data about the ownership of income or expense. From 01/01/2019, the BCCs were put into effect by order on the procedure for the formation and application of budget classification codes Russian Federation dated 06/08/2018 No. 132n.

Using the example of VAT on goods sold in the Russian Federation, we will show how to find the required BCC using this order.

Appendix 1 contains a list of types of income and analytical group codes. We find in it the code corresponding to the selected tax: 000 1 03 01000 01 0000 110. Using Appendix 3, we determine the income administrator - this is the federal tax service, code 182. The amount of the VAT payment has code 1000 in place of 14-17 digits, and the amount, for example, penalties - code 2100. Federal Tax Service code, according to subsection " General provisions" Section II "Classification of Income" should come first. Thus, we obtain the required BCC - 182 1 03 01000 01 1000 110.

Read about the consequences of late payment of VAT in the article. “What is the responsibility for late payment of VAT?” .

Legal entities indicate the BCC when preparing payment orders for transfers to the budget in field 104 of this document.

BCC for VAT in 2019 remained the same as last year:

value added tax on goods (work, services) sold in Russia - 182 1 03 01000 01 1000 110;
value added tax on goods imported into Russia (from Belarus and Kazakhstan) - 182 1 04 01000 01 1000 110;
value added tax on goods imported into Russia (payment administrator - Federal Customs Service of Russia) - 153 1 04 01000 01 1000 110.

KBC for payment of penalties and VAT fines in 2019

According to Art. 75 of the Tax Code of the Russian Federation, a penalty is accrued and paid by the taxpayer if he is late in paying the tax. In this case, the organization can either calculate the penalty on its own or receive a request from the tax authority.

A tax fine is a sanction for offenses (Article 114 of the Tax Code of the Russian Federation), one of which is non-payment or incomplete payment of tax (Article 122 of the Tax Code of the Russian Federation).

Below are the BCCs for paying penalties and VAT fines in 2019. They remained the same as the previous year.

If the taxpayer made a mistake in indicating the KBK, Art. 78 and 79 of the Tax Code of the Russian Federation give the right either to return the amounts paid, or to offset them with other taxes if there is arrears on them. Also in paragraph 7 of Art. 45 of the Tax Code of the Russian Federation gives the opportunity to clarify the payment if an error was made in the BCC, but the money was received into the account of the Federal Treasury.

In 2019, the amount of penalties must be calculated according to new rules (they are in effect from 10/01/2017).

Having trouble calculating penalties? Use our auxiliary service “Fine Calculator”.

Results

Correct use of KBK is important when working with tax payments. You can always clarify any required code in the current regulatory document. Before you issue a payment order for the transfer of penalties, check the corresponding KBK code (there are 3 types), and also check that the amount of penalties is calculated correctly - they are now calculated using a special algorithm.

Select category 1. Business law (235) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (17) 10. Online cash registers (14) 2. Entrepreneurship and taxes (413) 2.1. General tax issues (27) 2.10. Tax on professional income (7) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums(64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (103) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (1) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)

When transferring VAT to the budget, payers must indicate in field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P) the BCC corresponding to this tax. All necessary budget classification codes are given in Order of the Ministry of Finance dated July 1, 2013 N 65n.

KBK VAT-2018 for legal entities

When filling out a payment order for payment of the tax itself, the VAT payer must reflect the KBK 182 1 03 01000 01 1000 110.

KBK penalties for VAT 2018

The BCC for paying penalties on VAT differs from the BCC for the tax itself in the 14th and 15th categories. To obtain the BCC for paying penalties, it is enough to replace the 14th category from “1” to “2”, and the 15th - from “0” to “1”. That is, VAT penalties must be transferred to KBK 182 1 03 01000 01 2100 110

VAT penalty: KBK

When paying a VAT fine, the 14th KBK category for tax changes from “1” to “3”. The BCC for a VAT fine looks like this: 182 1 03 01000 01 3000 110.

KBK VAT for individual entrepreneurs

There are no separate BCCs for VAT for individual entrepreneurs - they use the same budget classification codes as legal entities.

KBK VAT: tax agent

When transferring VAT as a tax agent of an organization or individual entrepreneur, you must indicate in the payment order the same BCC as for a simple VAT payer - 182 1 03 01000 01 1000 110.

The tax agent reflects the usual BCC for VAT in the payment slip and when paying penalties or fines ( 182 1 03 01000 01 2100 110 or 182 1 03 01000 01 3000 110 respectively).

Please note that although both VAT payers and tax agents use the same KBK, the status in the payment slip (field 101) is set differently: tax agents must indicate the status “02” (Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n) .

KBK VAT: imports from EAEU countries

Organizations and individual entrepreneurs importing goods from EAEU countries, when paying import VAT, as well as penalties and fines on it, must indicate in field 104 of the payment order one of the following BCCs:

When importing goods from countries other than the EAEU, VAT is paid not to the Federal Tax Service, but to customs. Accordingly, in the 1st - 3rd categories of the KBK, instead of 182, the FCS code as the payment administrator is indicated. This is code 153. Therefore, for example, when paying a fine for customs VAT KBK, you need to indicate the following: 153 1 04 01000 01 3000 110.

Error in KBK VAT

If you suddenly make a mistake when filling out the payment form and indicate the wrong BCC, it’s okay - the money will still go to the budget. And you can correct this error by writing a letter to the Federal Tax Service about.