What is UIN in receipts and payment orders? How to find out your FMS UIN

In this article we will look at the UIN in payment order. Let's find out in what cases to indicate the UIN. Let's figure out what happens if you make a mistake when filling out the UIN.

UIN assignment

UIN (unique accrual identifier) is a number assigned by the fiscal authority (payee) and indicated in the payment request.

It serves to speed up the process of recognizing the sender cash specialized software that records the receipt of money for taxes and fees. Field “22” of the payment document is intended for entering UIN numbers, and filling it out has become mandatory since 2017. When there is no data to fill in a field, it should contain a zero.

Where to find UIN

A UIN for filling out a payment order will arise if the company is going to make a payment upon a request received from the tax authority. The UIN will be written down in this document; all that remains is to transfer it to the payment slip.

If an enterprise transfers funds against current payments, pays off a debt before receiving a notification from the fiscal authority, or pays accrued fines and penalties of its own free will, there will be no such paper as a request for the transfer of money, just as there will be no such details generated for making a payment , as UIN. The field must be filled with a zero.

Where to indicate the UIN

To enter UIN numbers in the payment document, field “22” is provided. It is required to be filled in with values of this field may be the UIN assigned by the recipient of the payment (in a situation where the payment is made on demand) or zero (in cases with current payments, debt repayment or payment of penalties and fines).

In what cases should you indicate the UIN?

The UIN is indicated when paying taxes, insurance premiums, fines and state duties:

Payment of the fine. The Tax Service claims that there is no special need to fill out field “22” (“Code”), since the sender of funds can be identified by the individual taxpayer number, that is, there is alternative option recognition of the enterprise from which the budget received money.

Thus, we can say that entering the UIN number into the payment document for the payment of fines is not mandatory. Another thing is that the banking institution has the right to refuse to make a payment if the field is left empty. Therefore, if you do not want to indicate the UIN, put “0”.

Payment of state duty. Usually, finding out the UIN details when paying a state fee is not difficult, but often the payer puts zero or three slashes instead of the identifier numbers, and this is not accepted as a violation.

Through the State Services portal. Most often, this service enters such details of payment documents automatically. If you put “0”, it will not change anything, the payment will be successful.
Through a payment terminal. If you prefer to pay state duties through the terminal, you will have nowhere to find out the UIN numbers, and you can set a zero value, this will not affect the transfer of funds.
Through a bank branch. You can inquire about the UIN from the payee. If you don’t want to do this, the entry “///” will suit the bank employee. The main thing is not to leave field 22 empty, this will lead to a refusal to make the payment based on the provisions of the Bank of Russia.

Payment of taxes. The taxpayer and the payment he makes can be recognized by the tax service program using payment order details other than the UIN - TIN, KBK. Therefore, you should not worry that the money will not reach the recipient.

If an accountant fills out payment documents for the payment of taxes and fees, the payment period of which has not yet expired, that is, the transfer of funds to the budget occurs on a voluntary basis, instead of the UIN, a zero is entered in field 22.

For individuals receiving tax payment notices with notices from the tax service, the UIN numbers are similar to the index of the document sent. If an individual is transferring funds before receiving a payment notice, you can use the service on the Federal Tax Service website, in which this detail is filled in automatically.

Payment of insurance premiums. Recently, control over payments for insurance premiums belongs to the tax service. The same rules for filling out payment documents apply here as when transferring funds for taxes.

What to indicate in field 22 of the payment order

Field “22” for entering details in the payment order is specially allocated to indicate the UIN numbers assigned by the controlling authority (the recipient of the payment under the document). A new requirement that came into force this year prohibits skipping field “22”; it must be filled out. If there is no information about the UIN, or the company has reasons not to enter it, the issuer of the payment document must enter “0”.

What happens if you make a mistake with the UIN

The UIN serves for automatic identification of the taxpayer and automatic accounting of funds transferred for payment of taxes, fees and insurance contributions. Information after processing by the Federal Tax Service programs is sent to the State. information system about government and municipal payments. It’s not hard to guess what the error in the UIN will lead to: the payment will not be recognized and will not be counted. The obligation to pay will not be fulfilled, a debt will appear, and the Federal Tax Service will charge penalties.

What happens if the UIN in the payment order is not filled in?

Since 2017, there has been a mandatory requirement to fill in the codes of field 22 of the payment document, specially designated for affixing the UIN. If the regulatory authority has assigned a UIN, it must be included in the payment order. If you make a payment of your own free will, and not at the request of the payee, the UIN was not indicated, or the company has reasons not to enter it, you must fill out the order cell by entering a zero value there. Leaving the field empty is strictly prohibited. Such a seemingly trifle will lead to a bank employee refusing to carry out a payment transaction.

UIN and current payments

The UIN is assigned exclusively by the tax authorities, and there is nowhere to get it from, unless you have a paper request from the Federal Tax Service in your hands to transfer funds to pay off debts on taxes and fees.

When an enterprise intends to make current payments for taxes, fees or insurance premiums, there cannot be any demands for payment from the Federal Tax Service. Accordingly, in field 22 “Code”, when transferring money to pay current payments, a zero value is entered.

UIN for individual entrepreneurs

For individual entrepreneurs, the following rule applies: when filling out a payment order, you must indicate one of two details - TIN or UIN. If you decide to put “0” in field 22, then it becomes mandatory to indicate the TIN. If the TIN is not included, the UIN must be present.

The UIN is indicated by individual entrepreneurs, notaries, lawyers, farmers - all of them have the right to indicate only their TIN, by which the taxpayer will be identified by the tax service.

Rules for indicating UIN by individuals in 2017

Individuals have their own obligations to pay certain taxes:

on property;
on a vehicle;
to the ground.

At the same time, individuals do not engage in calculations and preparations tax returns independently, but wait for the arrival of the tax notice from the Federal Tax Service and the attachment to it - the payment notice (form No. PD for paying taxes).

The preparation of papers sent by the deadline for transferring money to the budget is the responsibility of tax officials. In them, the UIN code will be the document index. It happens that individuals do not expect a letter from the Federal Tax Service, or it is lost in the mail, then they have to pay taxes on payment documents filled out on their own. For this purpose, a service has been published on the official website of the Federal Tax Service to help with this task. Among other things, the system automatically generates a document index.

Individuals have the opportunity to pay taxes in cash by visiting a Sberbank branch and recording information about themselves in a payment slip using form No. PD-4sb. If this method is chosen, neither the UIN nor the index will be required. It will be necessary to enter the full name, address of the place of residence or actual residence of the taxpayer. If the payment is made through another credit institution, in field “22” you can enter a zero value or the index of the document received from the fiscal authority.

In what situations is it not necessary to indicate a UIN?

When a company issues payment documents for the payment of current payments, and not debts on them, the identification of the taxpayer by the Federal Tax Service system is carried out on the basis of the INN and KPP indicated in the payment; KBK will help with recognizing the type of payment. This means that there is no need to indicate the UIN; in addition, the UIN number has nowhere to appear, because the fiscal authorities do not send requests for the transfer of funds for the payment of overdue payments. Means, UIN does not need to be indicated when making current payments for taxes, fees and insurance premiums. The field is set to “0”.

Legislative acts on the topic

The table considers legislative acts on topic:

Common mistakes

Mistake #1: The taxpayer left the “Code” field of the payment order empty.

UIN is a unique accrual identifier. It must be registered when making payments through the bank. If the payer does not provide the identifier, the payment will not be processed. The funds are returned back.

What is UIN

UIN is a digital code that is needed to control payments to the state budget from individuals and legal entities. This is a value that includes 20 digits. Numbers are separated from other information by the symbol “///”.

The identifier is a component of the Information System (GIS GMP). The code is set for all types of payments sent to the budget. The UIN allows you to determine the type of payment and facilitate the receipt of funds at the destination.

The identifier is entered in the “Code” field. This field is designated by the numbers 22. It is mandatory to indicate the UIN in payment documents. Without this, it is impossible to direct funds to the country's budget. For example, these payments could be:

Taxes.
State duties.
Fines.
Peni.
Various debts.

Bank employees will not accept payments without specifying the code. It also needs to be registered when transferring funds through terminals.

NOTE! For each type of payment, the UIN will be different. Therefore, confusion very often arises. Payers do not know which numbers to indicate on their payments.

The meaning of the identifier components

Each number included in the identifier has its own meaning:

The first three numbers. Assigned by the Treasury.
The fourth number. Indicates the agency from which the request for funds transfer came.
Fifth number. Represents the payment code.
Sixth and seventh numbers. Date of payment.
Numbers from 8th to 12th. Series and number.
The twentieth. Needed to increase the uniqueness of the identifier. Assigned to a specific payment card.

The identifier is approved by the recipient of the funds. Its formation is an automatic process. The code must be unique for each payment document.

IMPORTANT! The payer cannot generate the code independently using arbitrary numbers. If the UIN is simply invented, the funds will not reach their recipient.

ATTENTION! Sometimes, if a person does not know his or her ID, you can enter “0”. In some cases, the UIN is supplemented with letter designations. These can be Russian or Latin letters.

What does the ID on the receipt mean?

The code serves to identify the payment. It contains this information:

Who issues the payment?
Payment addressee.
What exactly are the funds paid for?

A bank employee can decipher the code, after which he sends the payment to its recipient. All accruals to the budget are recorded in the GTS GMP system. The presence of the code allows you to immediately record the payment.

Legal basis

The use of the identifier was established by Order of the Ministry of Finance No. 106n dated November 24, 2004. This was the first document that approved the use of UIN as details. However, when only this document was in effect, the code was used in a recommendatory manner. The need for its use arose after the release of Order No. 107 of the Ministry of Finance of November 12, 2013. The corresponding obligation is associated with the formation of the GIS GMP system.

Until March 31, 2014, the identifier was indicated in the “Destination of funds” field. After this date, the code began to be entered in the “22” field.

Another regulatory document is Federal Law No. 210 “On the provision of public services” dated July 27, 2010. He approved the payment ID that is needed for fast delivery funds for their intended purpose.

Why do you need a UIN?

UIN is required for quick and efficient distribution of funds. Representatives of banks and budgetary structures, based on this code, determine to whom the funds are intended. Since the code serves as identification, it will be unique for each payment document.

The UIN system serves to simplify the system of budget payments and fees. It allows you to exclude the appearance of payments with an undefined purpose. Specifying the identifier allows you to be sure that the funds will definitely reach their recipient.

How to get an ID

To obtain a UIN you need to do the following:

Receiving demands from budgetary structures for the payment of funds (fines, penalties, taxes).
It is in this requirement that you can find the required identifier.
All the numbers contained in the request are entered into the payment document. They need to be entered in code “22”. This field is located in the lower block of the payment order.

ATTENTION! The codes are not contained in any tables or directories for the simple reason that they are unique. For this reason, a list of identifiers simply cannot exist. Each payment is assigned its own number. The UIN can only come from the controlling structure. It is indicated in the request on the basis of which the payment is made.

IMPORTANT! The UIN is relevant only for payments the addressee of which is government and budgetary structures.

When a UIN is not necessary

In some cases it is not necessary to enter an identifier. In particular, the code is not needed when transferring current payments. Individual entrepreneurs and legal entities themselves calculate the amount of taxes and pay them based on the tax return.

Let's look at an example. The legal entity pays VAT. The requisite in this case may be the KBK. It is indicated in field 104. Individual entrepreneurs and individuals can use the TIN as a code. However, if nothing is indicated on line 22, the payment will not be accepted. Therefore, you need to write “0” in this line.

Features of specifying a code for various types of payments

The nuances of specifying the UIN depend on the specific type of payment.

Taxes

The required UIN is contained in the requirement index. This is relevant if the payer is issued a payment invoice. If he pays current tax independently, the identifier is not required. In field 22 the code “0” is entered. Reason – Letter of the Social Insurance Fund No. 17-03-11/14-2337 dated February 21, 2014. You can also replace the details with an INN (letter of the Federal Tax Service No. 3N-4-1/6133 dated April 8, 2016). However, you can indicate both UIN and Taxpayer Identification Number (TIN) in payment documents.

State duty

The state duty is paid based on the received receipt. If it was received at the place of application, the required identifier is the receipt index. However, usually the payer does not contact the authorities for the document. That is, he has nowhere to find out the code. In this case, line 22 indicates “0”.

Payment for kindergarten services

When paying for services kindergarten you also need to specify an identifier. The nuance of obtaining a code is that kindergartens usually do not make any written demands to parents. Where can I get a UIN? You can contact the garden accounting department for this. The code includes the designation of the child. You only need to apply for a UIN once. In the future, payments will be made using the previously received code. Payments for tuition in fee-paying schools are also carried out.

Traffic police fines

Traffic police fines are paid according to a document that serves as the basis for assigning payment. The UIN is indicated in the same document. The code contains this information:

Protocol number.
The date of this paper.

Let's look at the decoding of the identifier:

The first three numbers. Manager number. The number for the traffic police is 188.
Fourth character. Addressee – 1.
Fifth character. Purpose of funds. If a fine is paid, the number 1 is entered.
Sixth and seventh characters. The date of execution of the paper on the basis of which the payment is made.
The rest of the numbers. Serial number.

If there is a resolution on the basis of which a fine is paid, the payer does not have to indicate the UIN. A bank employee can do this for him.

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 a payment order, the tax is not reflected in the personal account, must take 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.

When transferring financial contributions to the tax office or to another budget structure, it is mandatory to register the UIN. His should be displayed in accompanying payment .

The formation of this indicator is carried out exclusively by payment administrators - budget companies that are direct recipients of funds.

Thanks to the UIN can be fully determined any type of payment to the domestic budget. As for the need to use this value, it arose not so long ago.

The official law regarding the mandatory display of a universal identifier in payment documentation entered into legal force on February 4, 2014.

The UIN was originally provided for the field displaying the purpose of the payment. However, after a while, this position was adjusted and, starting from the end of March 2014, the universal identifier must be displayed in the “Code” field of payment documentation.

Additionally, it is worth remembering that the presence of a universal identifier in budget payment documents is mandatory.

To be able to more clearly understand the UIN, you should first understand the decoding of the abbreviation.

The definition of “UIN” means a kind of unique identifier, according to which the calculation is carried out. In other words, the indicator in question is something like a standard serial number for various types of payments to a budget company.

You can understand the terminology in more detail by considering the contents of the identifier details.

In particular, it includes:

First three digits are intended exclusively for the direct payment administrator. It is also called the code of the head of the executive authority, in other words, the specific recipient of the payment.
Fourth digit implies an identifier. Today it is not used, so the indicator is standard and is displayed as “0”.
From the fifth to the twelfth digits This means a personal payment number or, in other words, the index of the document itself. It is formed according to the principle of the so-called information connection in the role of an index of a document of the previous version.
twentieth digit is nothing more than a control block, which is determined by a specially developed algorithm.

It is worth additionally noting that a UIN index can only be identical if it includes 20 digits.

To be able to separate the UIN numbers, it is used sign "///", which is displayed exclusively after the numeric code.

Despite the need to indicate the UIN, this does not mean that it should always be displayed. It is binding only during the process of assigning it to the payee.

Where and in what cases to indicate

The need for mandatory display of UIN in payment documentation concerns exclusively full-format payment orders.

In other words, when a separate order is intended exclusively for the transfer of only one payment and at the same time all necessary documentation details are indicated without exception.

Generally speaking, the standards for displaying UIN in payment orders directly depend on the nature of the funds transfer. This means a voluntary order or upon request.

If there is a voluntary fact of transfer, the “Code” field in the documentation in question displays the value “0”. Moreover, the “Code” field in question cannot remain empty.

In turn, banking software includes special settings that prevent payments from being missed in the absence of the appropriate code.

If the payer makes all the necessary contributions at the request of certain government agencies, then in this case the identifier will be automatically assigned by representatives of this authority when generating a payment request. For this reason, if financial resources transferred to the fund or to the tax office, the unique code is indicated in the request sent by officials.

If for some reason the unique code is not included in the payment, “0” must be entered, as in the case of a voluntary payment.

Where exactly should it be displayed?

As noted earlier, the need to display unique identifier Financial institutions established charges back in 2013. Moreover, they often referred to the generalized Letter of the Ministry of Finance dated March 2013.

Despite the fact that it was intended exclusively for the participants state system payments, that is, financial institutions, and not the clients themselves, then most legal entities still preferred to display the UIN to minimize the risks of various inconsistencies with bank representatives.

In turn, payers displayed its presence in the appropriate field "Purpose of payment".

It is worth noting that the code was displayed immediately after the text block, which was approved by Regulations of the Central Bank of the Russian Federation No. 383-P of June 2012. If the UIN was not known, then “0” was entered. Moreover, in the period from January to March 31, 2014, the UIN was displayed relatively first in the field.

Regarding "Code" fields, then this indicator was not displayed in it. Starting from March 31, 2014, we gained legal force Instruction of the Bank of Russia No. 3025-U regarding the rules for filling out the “Code” field.

From this period, the concept of “UIN” was formed. In other words, it should be entered in the “Code” field if the indicator was assigned directly by the payee himself.

However, in parallel with this, Appendix No. 2, in particular paragraph 12, and Appendix No. 4, paragraph 7 to Order No. 107, clearly indicate the fact that in the “Code” field UIN must be displayed.

Based on this, we can conclude that UIN and UIP have the same indicators.

What code must be specified?

There is no need to search for UIN in any lists of classifiers, since they do not exist in principle. It is important to understand that the UIN is a unique code, which automatically entails the absence of repetitions.

Regularly, in the process of any cash payments into the budget, the profit recipient must assign a unique value. Where can I get it during the process of generating a payment order?

If representatives tax office or the fund has generated a requirement for payment, then you can see if this documentation contains 20 digits number unique code or not. If it is available, it becomes necessary to indicate the indicator in the “Code” field; otherwise, “0” is entered.

In the process of forming a tax payment from an individual, he makes up his own this type documentation for official portal tax service. Moreover, the UIN is assigned automatically.

You can create it using special service, which is located on the official portal of the Federal Tax Service of the Russian Federation nalog.ru.

In such a situation, the document index is assigned automatically by the software. The specified service on the official portal is called “Fill out a payment order”.

You can find it on the right side of the main page of the portal of the Federal Tax Service of the Russian Federation. Its main purpose is to help individuals when generating a payment order for the transfer of funds to the country’s budget.

During the formation of the payment in question using software The following information must be provided.

Tax service code of the Russian Federation, municipality	If the payer remains unknown, on the balance sheet of which municipal institution he is (more precisely, his legal address), then the corresponding field cannot be filled in. If it is known, after entering the address, the OKATO code is generated automatically
Type of payment	This means cash or non-cash payment
What type of payment?	If payment is made in cash, then “0” should be indicated, otherwise “NS” should be indicated.
KBK	-
Payer status	You should select the most suitable one from the proposed list
On what basis is the future payment formed?	For current payments calendar year you should enter “TP” (current payments), for the tax period “GD” is displayed (meaning the annual reporting period)

After all the main fields have been generated, the payer will be able to activate an additional (next) function with the name “Fill in payment identification”.

Moreover, it will be necessary to provide information regarding:

full initials of the payer;
full address;
banking institution and payer's account number, including BIC of the financial institution (if we're talking about on non-cash payment);
the amount of funds to be transferred.

Upon completion of specifying all necessary information Payment documentation will be automatically generated according to Form N PD. You will need to print it out and then make a payment.

It is mandatory to enter the UIN only when the payment is made at the request of the representatives of the tax inspectorate themselves or the funds themselves.

In the process of voluntary transfer of funds, the payer’s UIN is absent. In such a situation, the payment will be identified by checkpoint and TIN. Moreover The “Code” field remains blank.

Additionally, it is important to remember that the UIN must be displayed exclusively in the payment documentation that is intended for government agencies. In payments for other companies, the fact of its mandatory display is not provided.

The UIN in 2018 for an individual is simply transferred from the tax notice received at the registration address or personal account on the Federal Tax Service website www.nalog.ru.

Errors

Using the UIN number, you can automatic accounting paid taxes, insurance premiums and other payments to the country's budget.

All necessary information regarding payments is transferred directly to the GIS GMP. The terminology hides the Information System of State and Municipal Payments.

If an incorrect UIN is entered, the system has every reason not to identify the payment. In other words, the obligation to make a payment will be considered as unfulfilled.

This can lead to such consequences, How:

formation of debt obligations of the company to the budget and various funds;
continuation of accrual of penalties;
the emergence of a need for and determination of its future fate;
receipt of funds to the budget or other funds with a significant delay, which may automatically entail penalties.

Based on this, we can conclude that the presence of any errors in the process of generating a payment order is unacceptable, since it is likely that not only additional capital will be spent, but also time.

Current payments

When paying current tax bills and insurance payments, which are calculated independently, there is no need to display the UIN. Based on this, there is no need to display information about it in field 22.

Such received money transfers Representatives of the tax office will identify you by TIN, KPP and other types of payment details. In other words, a UIN is not required.

Additionally, it is worth paying attention to the fact that the UIN should not be displayed in the process of paying arrears (this means a fine and other monetary sanctions), which was calculated independently. In other words, if there is no requirement from representatives of the tax service, the Pension Fund or social insurance.

In the process of making all current payments without exception, in the corresponding field 22 “Code” it will be enough to enter the value “0” (based on the Letter of the Social Insurance Fund of February 2014). Moreover, quotes are not used, only the value 0 is sufficient.

If, during the process of transferring funds, “0” is displayed in the corresponding field, then financial institutions must necessarily execute such payment orders without any additional requirements regarding filling out the “Code”, and if information regarding the payer’s TIN is provided.

However, it is important to remember that It is unacceptable to leave the field empty, since in this case the payment order will not be accepted by financial institutions.

Companies are allowed to display both a universal identifier and an INN in payment documentation at the same time. If the universal identifier is unknown, then it is possible to enter information exclusively using the TIN. However, in this case they should also display the value “0” in field 22.

For individual entrepreneurs

Persons who belong to the category of individual entrepreneurs, lawyers, notaries, and so on, in the process of generating payment documentation without fail must display information regarding the TIN or universal identifier.

If both of the specified details are not displayed, the financial institution will refuse to transfer funds.

In other words, the principle is this:

If individual entrepreneur has displayed a personal INN in the payment documentation, then in the corresponding field 22 “Code”, “0” is entered instead of the universal identifier.
If, on the contrary, information regarding the identifier (UIN) is indicated, then there is no need to compulsorily enter personal TIN information.

In practice rarely when there are situations where misunderstandings arise regarding payment documentation, in particular regarding the issue of displaying information regarding the universal identifier. This is largely due to the fact that representatives of the banking institution always thoroughly check the payment, thereby minimizing the risks of payment for the wrong purpose.

A webinar on how to correctly draw up a payment order to the tax office is presented below.

The unique accrual identifier in the 2018 payment order is a special detail used in payment orders. The UIN value should be entered only when paying a debt at the request of the inspection authorities. What is a UIN and where to get it, find out in the material below.

Unique accrual identifier in a payment order in 2018

Changes to the rules for filling out payment orders were made by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. The obligation of taxpayers to indicate the accrual identifier in the payment order became relevant as of March 31, 2014.

However, this provision does not affect all payments. For example, voluntary tax transfer based on calculated declaration data does not require indicating the UIN. Such a payment is determined on the basis of the KBK, and the details of the payer, be it an individual or legal entity, are identified using TIN and KPP. The same applies to other fund transfers. The identifier is also not used in such cases.

To be sure that obligations to the state are fully repaid, you should periodically check with the Federal Tax Service.

Read about the form in which the reconciliation report has been drawn up since 2017 in the article .

UIP - what is it?

UIP is a code assigned by the payee that is not related to budget transfers. In some cases, a unique identifier is required to be entered in payment documents in field 22 “Code”. It is necessary to indicate it only when assigning a code by a non-budgetary payee. In other cases, the value 0 is entered in the field. This procedure is fixed by the above-mentioned order No. 107n.

UIN code in the payment order

UIN (unique accrual identifier) consists of 20 or 25 digits and has the same meaning as UIP, but is used when drawing up payment orders to the budget or extra-budgetary fund.

If the subject economic activity makes a regular current payment for tax obligations, a UIN is not needed.

Read about what is enough to indicate in a regular tax payment document in the materials , .

On the contrary, in cases of payment of penalties, fines, tax debt at the request of the inspectorate or other funds interested in receiving funds, a UIN code may be assigned, which must be reflected in the payment document (in field 22). If there is no such data, this field is set to 0. It should not be empty, since when processing the document, the payment may simply not go through.

Read about filling out field 22 “Code” of a payment order in the following articles:

;

Use of a unique payment identifier by individuals

When a tax debt arises, citizens may receive a receipt from the Federal Tax Service with the amount of payment due. In such cases, the UIN is already present in the document as an index. You can generate a receipt for payment yourself on the Federal Tax Service website - then the index will be reflected in the document automatically.

If you decide to repay the debt through the bank, filling out the details yourself, individuals do not need to enter data on the UIN and document index. It is enough to indicate the payer's full name and registration address.

Results

The need to indicate the UIN in payment orders arises in the event of payment of arrears, penalties or a fine based on a requirement issued tax authority or an off-budget fund. The UIN value for inclusion in this document is taken from the text of the relevant authority’s request for payment.