What is and why do you need a UIN number on a housing and communal services receipt? What is a unique accrual identifier

From March 31, 2014 in bank orders for payment cash a new requisite has appeared in the budget - a unique accrual identifier (UIN). Now, when making tax calculations, organizations must indicate the number by which the payment will be identified in the state information system. In what cases is the UIN required when transferring taxes, and how can the payer obtain it?

Why do you need a UIN?

Charge identifier is a digital code required to track fees entering the budget system. This detail was put into circulation by the Procedure for maintaining GIS of state and municipal payments, approved by the Russian Treasury on November 30, 2012 (Order No. 19n).

GIS GMP collects and processes information about money transfers between government agencies, organizations - payment operators and citizens. A unique number is assigned for each specific payment by the budget administrator. According to the Treasury, any payments recorded in the GIS must have identifiers, but so far not all budget recipients have generated them.

When issuing a demand for payment of debts on taxes, fines and penalties, the Federal Tax Service indicates on the document a 20-digit index, which is the UIN of this payment. When transferring funds, the taxpayer is required to enter this code into the details, and the organization receiving the payment is required to accompany the budget transfer with the received digital code.

Where and how to get a UIN to pay tax?

Accrual ID is a code that a taxpayer cannot generate independently, receive when filling out a receipt at a bank, or look up in a reference book. A logical question arises: where to get the UIN when transferring taxes? Logically, contact the nearest inspectorate.

Indeed, it is the Federal Tax Service that assigns unique numbers to tax payments, but only if it itself sends a notification of debt to an individual or legal entity. Having received the request, the taxpayer deposits the required amount using the index stamped on the tax notice when issuing a bank receipt. For this purpose, the “payment” contains field 22 “code”, where a unique digital combination of 20 characters is entered.

This is usually how individuals pay off their property taxes. In order to “pay and sleep in peace,” they wait for a mail notification from the Federal Tax Service or print out the necessary receipts through their personal account on the department’s website. Since these documents are generated by the budget recipient, the UIN is assigned to them automatically.

The situation is different with individual entrepreneurs and organizations. As a rule, they make tax payments based on their own calculations and declarations. The transfer of an amount calculated by the organization independently does not and cannot have a UIN. Such payments are identified using other details.

An exception is the repayment of debt owed to the budget by an individual entrepreneur or legal entity on the basis of a received tax notice. When sending a request to the debtor to transfer the arrears, pay penalties and fines, the Federal Tax Service assigns a UIN to the document.

What to do if the UIN is unknown?

Organizations that independently calculate and make tax payments on time do without a UIN when generating bank orders. For them, the accrual code is KBK, and the identifier of the payer itself is:

TIN and checkpoint numbers - for legal entities;
TIN - for individual entrepreneurs.

For example, an entrepreneur using the simplified system is required to make quarterly payments advance payment- no later than 25 days from the end of the billing period. What to do with the UIN when transferring taxes to the simplified tax system? When generating a payment order, the individual entrepreneur must indicate:

in field 104 - KBK in accordance with the current directory of budget classification codes;
in field 22 – “0”.

Thus, in the absence of a tax notification, the field intended for entering the UIN will always have a zero value. This field must be filled in: either “0” or an identifier when paying at the request of the Federal Tax Service. “Payments” with an empty cell 22 by credit institutions from legal entities and entrepreneurs are not accepted.

UIN and taxes of individuals

A few words about tax collections from individuals. Citizens have two options for how to find out the zip code/UIN for payment property taxes:

Receive a letter with notification and a completed notice in form No. PD (tax). This is a ready-made receipt in which all the necessary details have already been entered, including the document index. Funds can be transferred through any bank that accepts budget payments.
Register in personal account taxpayer and generate a “payment” through the electronic service on the Federal Tax Service website. It will also be indexed. You can pay through a bank or by bank transfer.

If a person has not received a notice with details, but wants to pay taxes “voluntarily”, he will have to fill out the payment order himself. By analogy with legal entity taxpayers, an individual contacts a credit institution and indicates:

in field 22 - code “0”;
home address.

An exception is a transfer through Sberbank using a receipt issued on a special form No. PD-4sb (tax). There is no space for an index on this form. To identify the payer, the full name, address and TIN must be entered.

Please note that the requirement to indicate the UIN in field 24 “payment purpose” on at the moment not relevant. It was valid until April 2014. After changing the procedure for filling out payment orders for budget payments, the identifier is entered only in field 22 and nothing else.

From March 31, 2014 in the details " Code» in payment slips, payment orders for the transfer of funds for the payment of taxes, fees and other payments to the budget system of the Russian Federation, a unique accrual identifier (UIN) is indicated.

UIN is a unique number that will allow verifiers to quickly reflect the received payment in the program. Knowing the UIN, officials will not need to enter other data - company TIN, checkpoint, KBK. Tax inspectors will assign unique tax codes. And the codes for insurance premiums are provided by specialists from the Pension Fund of Russia and the Social Insurance Fund.

In accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P “On the rules for transferring funds”, the UIN is indicated in the orders in cases of its misappropriation by the recipient of funds, for example by the Foundation social insurance Russian Federation (FSS RF), Pension Fund of the Russian Federation (PF RF) or Federal Tax Service of the Russian Federation.

Information about the UIN for those accruals made by the Social Insurance Fund, the Pension Fund of the Russian Federation or the Federal Tax Service of the Russian Federation will be brought to payers of insurance premiums and taxes as part of the details of claims for payment of arrears on insurance premiums and taxes, penalties and fines.

And since the amount of insurance premiums to be paid is the payer calculates independently, then in the “Code” detail of the order for the transfer of insurance premiums indicates the value “ 0 ».

In cases where the payer does not have information about the UIN assigned by budget recipients in orders for the transfer of funds when paying penalties and fines, for each of these charges, the value “0” is indicated in the “Code” detail.

The main thing is that field 22 cannot remain completely empty. Otherwise, banks simply will not process the payment. However, errors in the UIN will not lead to arrears. After all, officials can identify the payment using other details - KBK, the Federal Treasury account. In other words, the absence of a UIN does not prevent inspectors from processing the payment.

We were again "divorced" and put the country on its back. We all thought and thought, where to get this abstruse UIN, and in general, what kind of beast this is, but in fact it turned out to be so much ado about nothing. :6: If we are in debt and they send us a demand to pay fines, arrears, etc. and if this UIN is there, we will indicate the UIN. Serviceable taxpayers have nothing to indicate, so we put a big 0 .

A taxpayer who learns that, due to an error made in payment order, the tax is not reflected on the personal account, you must perform certain actions. Read the topic "" about them.

ADDITIONAL LINKS on the topic

The rules for filling out the fields of a payment order - payment slip - for transferring personal income tax, UTII, simplified tax system and insurance contributions to the Pension Fund of the Russian Federation, FSS - social insurance, FFOMS - medical insurance are given.
Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds to pay INSURANCE PREMIUMS.
Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of TAXES to the budget system of the Russian Federation.

Like many credit institutions, Sberbank payers are required to indicate a unique identifier in a number of documents. In this regard, many, when making payments to kindergarten or paying fines at the traffic police, are puzzled by what a UIN is in Sberbank online, what number should be indicated on the receipt? You should know this before making a transfer, as if there is an error, the refund amount will not be credited to your account.

What is UIN when paying in Sberbank Online

The concept was introduced by the Ministry of Finance on February 4, 2014 as a unique accrual identifier for the correct determination of budget revenues and to simplify the accrual system. When making a transfer to budgetary authorities using the Sberbank Online service, for example, a fine according to a resolution, the service requires mandatory completion of a code in a separate field, without which the payment cannot be processed by the bank. The credit institution itself will help you explain what a UIN is in Sberbank Online with a consultation on the hotline.

Charge ID value

According to the new rules for issuing payment orders, from 02/04/2014, for transfers to the Russian budget, the attribute “unique accrual identifier” was introduced, which looks like a 20-digit sequence of numbers ending with the symbols “///”. The identifier must be indicated in the “Code” field of the payment document when making a payment to the budget system to ensure that the accruals correspond to the actual payment. Due to the unique number, the information is reflected to the authority calculating the payment and to the recipient, with a specific transfer being recorded.

Each digital position of the code has a meaning and a specific decoding:

the first three are the manager’s code (for example, for the tax office it is 182, for the traffic police it is 188);
the fourth digit is the organization accepting the payment;
the remaining positions are the purpose of the transfer, indicating other necessary specific information for its identification.

Why do you need a UIN code?

A unique payment identifier is generated by the budgetary institution independently. It is necessary to carry out correct accounting of each transfer to a state budgetary authority, including: tax, customs authorities, preschool children's institutions, etc. What is a UIN in Sberbank Online in this case is the index of the document required to indicate when paying:

mandatory taxes, state duties, fees administered by tax authorities;
fines according to regulations government agencies;
services of municipal and government institutions.

Unique accrual identifier in a payment order

When generating a payment document, the code must be indicated at the beginning of the “Payment Purpose” field with the word “UIN” and then, without spaces, the very value of the identifier, consisting of 20 characters, that is, 23 characters are indicated along with keyword props. If it is necessary to specify other information, the procedure is carried out using a triple slash. Any credit institution provides samples of filling out documents using an identifier.

UIN on the receipt

When paying for services for a child’s education or for visiting kindergarten The requirement to fill in the identifier details on the receipt is also mandatory. What is the UIN on the receipt? This information should be obtained from the accountants of the establishment. The bank will not provide you with such a number and, in addition, without it, the document will most likely not be accepted or it will be returned. The twenty-digit code received once is used for each payment, it allows you to take into account funds specifically for your child and there is no need to return to the question of what is a UIN in Sberbank Online to pay for kindergarten or school services.

Payment according to UIN tax payments

Upon payment of taxes (transport, land, property tax), a unique number is assigned to the recipient of the income - tax office. If payment of taxes individuals is carried out upon notification sent by the tax authorities themselves, then, as a rule, an already completed payment document with mandatory details is attached to it.

Its index is assigned as the document identifier. It is recommended that before payment you make sure that the code is included in the received request from the tax authorities. If a taxpayer plans to make a tax payment without a tax notification, then a document for transferring amounts can be generated independently on the website of the tax service, where the service automatically assigns an index.

UIN when paying a traffic fine

The established identifier is present in a specific document issued to the payer as confirmation of its receipt from the traffic police. The UIN is determined from the receipt, where the protocol number is the identifier. All banks accepting such payments must provide identification of the parameters when transferring: the date of the decision and its number. In addition, the bank must generate a UIN for the transfer regardless of whether there is a fine in the unified treasury database, that is, both the traffic police and the banking institution can determine the code.

To pay fines, you can use certain formulas to calculate a unique traffic police accrual number via the Internet (for old fines before February 2014), which will be assigned after entering the data:

series and number of the resolution;
date of resolution.

How to find out UIN in Sberbank Online

When making budget payments through Sberbank online services, to make a transfer you will need to determine what the UIP is in Sberbank Online. To do this, the user needs to do the following:

In your personal account, enter payment information.
Activate the "Information" field.
Receive a check with a 20-digit “Payer Identifier” indicated.
In Sberbank Online, when filling out payment data in the “UIN” field, indicate the payer’s ID from the check.
For each payment you need to get your code by going through the whole process again.

Explanations from the Federal Tax Service on the procedure for indicating the identifier when filling out

In order to understand the use of the identifier and the correct indication of information, the Federal Tax Service of the Russian Federation explained the new regime for indicating the UIN in the details of orders when transferring funds for budgetary organizations. Taxpayers, individuals, pay taxes based on the notification of the tax authority and the attached payment notice. On the Federal Tax Service website using electronic service Rosreestr allows you to draw up a document for tax payment yourself, while automatically assigning a UIN.

The clarification states that taxes can be paid in cash through a bank. When filling out a document at a Sberbank branch, the code is not indicated, and the payment notice must necessarily contain the payer’s INN, the full name of the person, his place of residence or address of his place of stay. When paying through another credit institution, a full payment order is issued with the “Code” field filled in, where a zero or an index is indicated if the individual has one.

In what cases is the UIN not generated?

The identifier is used today not by every organization, but by institutions with a large flow of payments, so it is important to know the situations when the identification code is not specified. This is, first of all, the independent transfer of taxes by legal entities and individual entrepreneurs according to tax returns: here the identifier is the budget classification code. Find out about the online reporting service for the Federal Tax Service. Another case is when an individual pays the amount of property taxes based on a notification from the tax service, where the document index is used as a payment identifier.

When paying for medical services, the receipt also has a “Unique Identifier” field, but often when making payments there is no code for covered medical services. Then you need to enter “0” in the appropriate column. Medical institutions publish information about the code on official websites, or information about what a UIN is in Sberbank Online when paying for such services is available at the center where the receipt for medical care was issued.

Video

Since February 4, 2014, new rules for filling out payment orders for a number of transfers to the budget of the Russian Federation have been in effect. In particular, in accordance with the order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, a new requisite is being introduced - UIN. UIN stands for “unique accrual identifier” and is a sequence of 20 digits that ends with the value “///”. The UIN must be indicated in the “Code” field of the payment order when filling out a payment order to transfer payments to the budget system of the Russian Federation.

When is it necessary to indicate the UIN?

The UIN is indicated when paying taxes, fees and other payments administered by the tax authorities. UIN is also required for payment orders for municipal and government services. The UIN is written in detail No. 22 “Code” first. The 20 digits of the identifier are separated from other information in the “Code” field by the symbol combination “///”. For example, when making a single tax payment, the following information must be entered in the “Code” field: “20 digits UIN/// Single tax according to the simplified tax system (6%) for 2013.” Already today, many banks require the UIN to be indicated when filling out payment orders. It is important to know that there are situations in which the UIN is not indicated.

When is the UIN not used?

The UIN is not generated if legal entities and individual entrepreneurs independently calculate tax amounts based on tax returns. When transferring such amounts, it is not necessary to indicate the UIN, since the payment identifier is the budget classification cat indicated in field 104 of the payment order.
Another case is the payment of property taxes by individuals. If the tax is paid on the basis of a tax notice generated by the tax authority, a UIN is not needed. The notification, as well as the payment document attached to it, in such a situation are generated by the tax authorities. The index of the payment document is used as an identifier for the payment.
However, even in such cases, the “Code” field cannot be left blank. If the UIN is not generated, then instead of 20 characters of the identifier, “0” is entered, which is also separated from subsequent data by the combination “///”.

Where can I get the UIN?

Unique accrual identifiers are generated by tax authorities. Accordingly, the UIN can only be clarified at the territorial tax authority. If the payer does not have a UIN and the tax authority does not generate an identifier for a specific type of payment, “0///” is entered in the “Code” field, after which the information necessary to identify the payment (purpose) is indicated. If the UIN was generated by the tax authority, you must indicate it, again, separating “///” from subsequent data identifying the payment.

In many bank branches, when paying for services, it is necessary to indicate a unique identifier in documents. Most citizens don’t even know what it is or where to get it. Before making a payment, you need to prepare and find out about it, because if you make a mistake, the paid sum of money will be returned back to the debit account. Therefore, when filling out documentation you need to be extremely careful.

What is UIN in payment?

Concept

UIN (not to be confused with) stands for a unique accrual identifier, consisting of 20 or 25 characters, which should not be equal to zero. This indicator is a mandatory detail, and it must be indicated in all payment documents, according to the resolution of the Ministry of Finance of 2014. Budget institutions form the UIN themselves.

Receipt with UIN

Functions

What are the functions of the identifier:

control of the correctness of receipt of transfers to budgetary organizations;
simplification of the financial accrual system;
reduce the number of uncleared revenues to tax, customs and other authorities.

When the UIN may not be indicated on payments:

when paying taxes and;
individuals;
when paying for services received in some private medical centers.

In these cases, you must enter a zero in the appropriate column on the payment receipt.

The identifier number automatically details the payment of any payments to the budget. The State Information System on State and Municipal Payments, having received information, begins identification. If you specify an incorrect value, the payment will be considered not made.

Consequences of this:

will appear ;
penalties will begin to accrue.

Decoding

What do the numbers in the identifier mean:

First three digits are indicated for recipients of a specific payment. For tax authorities, the identifier always starts with 182.
Fourth digit has the designation 0, because not applicable yet.
5-19 – this order of numbers represents a fifteen-digit special payment designation or index in tax documents.
20th digit is a test value that is calculated using a specific algorithm.

In this form, the code is sent to the GIS GMP.

The unique identifier is equal to the document index only if it consists of 20 digits.

Where to specify the identifier

To find out the meaning of the identifier, you can contact the organization to which the transfer will take place with this problem. Since it is she who forms the unique meaning.

In the payment document, the UIN is indicated in field 22, called “Code”. The bank employee must re-fill the identifier in the payment document.
If payment is made by bank transfer, then entrepreneurs indicate 0 in the “code” column.

Not all organizations use UIN. Mainly the structures where it takes place large number payment For example, the tax office.

This video will tell you how the UIN code is indicated in a payment order when transferring taxes (fees):

Samples of payment slips

For kindergarten

To pay for kindergarten, there is a special receipt with a UIN designation. Before transferring payment, it is better to clarify the identifier in the accounting department to avoid making a mistake, because Bank employees will not be able to provide this information.

In the future, this indicator will apply to subsequent payments and you will not have to find out the kindergarten’s UIN before each transfer.

Sample payment order with UIN for kindergarten

For tax authorities

Instructions that making payments to the state budget through tax authorities, have been in operation since 2014. From now on, a unique indicator is also indicated in such payments.

The point of following these rules is that all required details must be filled out correctly, this also applies to the identifier. The UIN must be filled out in a separate column - “code”.

The ID for tax services must be equal to the document index. You can obtain a Federal Tax Service receipt from the tax office or create and print it yourself from the tax.ru website, where the document index will be indicated.

Enterprises that generate tax payments on their own can do without an identifier when filling out payments. Unique code for them the KBK can serve, and individual entrepreneurs may replace the TIN.

Example of a payment to the tax office