Field 109 in payment order 2016 year is recommended to fill in all tax payments. This is an absolute guarantee that tax payments will get to the right accounts and the payer's obligations will be fully fulfilled. How to fill out this column correctly, we will analyze further.

Is it always necessary to fill in field 109 “Document date”?

In field 109 "Document date" the date is indicated tax report, on the basis of which the payment is transferred. If the report has not yet been submitted, then zero is set. That is, in any case, the column is recommended to be filled in by the Rules for specifying information in the details of orders for the transfer of funds against payments to the budget system Russian Federation, approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

How to fill in field 109 correctly?

Field 109 consists of 10 characters. Let's see what they mean:

• First comes the day of the calendar within 01–31.

• Separation is reflected in the 3rd and 6th characters in the form of the symbol ".".
• The calendar month is determined by the 4th and 5th digits within 01–12.
• And finally, the year is expressed in characters from 7th to 10th.

It should be understood that field 106, where the payment basis is written, directly affects the content of field 109. For example, if payments are made in the current period, then “TP” is indicated in field 106, and in field 109 you need to put the date of the signed declaration for submission to the tax inspection.

If there was a tax debt, then in field 106 they write “ZD”, and in the field with the date of the document they put zero (but only if the payer himself established the fact of underpayment).

With rare exceptions, field 109 must contain a specific date. This order is valid when field 106 is filled in as follows:

• TR - the date when the document arrived - a requirement from the tax authorities;
• RS - the date when the tax authorities made a decision on the installment plan provided;
• FROM - the date when the tax authorities decided on the deferment provided;
• PB - the date of the arbitration decision to start the bankruptcy process;
• RT - date of decision to start restructuring;
• PR - the date of the decision to suspend debt collection;
• AP - the date of the decision to prosecute / not to prosecute for an offense in terms of paying taxes;
• АР - date of decision on execution;
• ID - the date of the decision to issue a tax credit;
• TL - the date of the decision of the arbitration to satisfy the application for the repayment of tax claims.

If the payer uses tax advance payments for transfers or experiences difficulties in what value to put in field 109, then “0” can be entered (letter of the Ministry of Finance of Russia dated February 25, 2014 No. 02-08-12 / 7820).

Examples of filling in the field 109

Example 1:

The company makes a current tax payment on profits. The declaration was signed and submitted on 07/27/2016. In this case, in field 106 they write "TP", and in field 109 - the date 07/27/2016.

Example 2:

The company's accountant himself discovered the VAT arrears for 2014. In the instruction for arrears, field 106 contains "ZD", field 109 - "0".

Example 3:

The tax sent a demand on 07/24/2016 to pay the arrears. In field 106 they write "TR", and in field 109 - "07/24/2016".

Example 4:

The company uses an advance payment scheme to transfer taxes. Then field 106 contains nothing, field 109 is set to "0".

conclusions

Filling in field 109 directly depends on the value of field 106 and helps the tax authorities determine the basis for which the tax transfer to the budget was made, and also facilitates the task of distributing taxes. Failure to fill in the field is not critical, the obligation in any case will be considered repaid. Such an error is classified as safe and will not lead to underpayment. Be that as it may, for the complete correct execution of payment orders, an accounting officer needs to know the filling rules provided for by law.

The transfer by entrepreneurs and organizations of various payments to the budget should be carried out using special payment orders. Work with them must take place in accordance with the norms of Russian legislation. On the basis of what forms it is necessary to form payments? What are the features of filling out the relevant documents?

The document must correctly reflect information about it, directly about the payment, its recipient, as well as about the credit and financial institutions with the participation of which the transfer of funds is carried out.

Particular attention should be paid to filling in requisite 104, which indicates the BCC for the payment. If it is incorrect, then the authority administering budget revenues may not reflect in its registers the fact that the taxpayer correctly fulfilled the corresponding obligation.

If the CCC is incorrect, you may need to repeat the payment with the correct details. In some cases, it may be necessary to interact with the tax administrator regarding the clarification of payment to the budget.

Document date (field 109) in the payment order in 2017

Payment is the most common method of non-cash payments in the Russian Federation. Despite the high formalization of this document, as well as the long period of its use in economic activity enterprises, there are some features of the formation of individual sections of the form. For example, field 109 in a payment order must be filled in only in strictly defined cases, described below.

Payment order

Domestic norms of civil legislation classify payment orders as the main type of non-cash payments, but do not provide for the procedure and method for the formation of this document.

The algorithm for filling out the form and its form were developed and approved by the Central Bank of the Russian Federation in.

It is important to emphasize that the form of the form given in normative document The Central Bank of the Russian Federation is the only one allowed on the territory of Russia, that is, it is not allowed to replace the official form with an arbitrary form.

One of the details is field 109 of the payment order. In 2017, it is filled in when making transfers in favor of the budget system of the Russian Federation. This rule directly follows from the content of clause 4 of Appendix No. 1 to the Regulation of 19.06.2012 N 383-P.

Column 109 payments

The grounds and cases for issuing certain sections of a payment order are developed by the Ministry of Finance of the Russian Federation. This instruction is reflected central bank Russia in the Regulation of 19.06.2012 N 383-P.

In exercising its powers, the Ministry of Finance of the Russian Federation issued Order No. 107n dated November 12, 2013, which, among other things, approved the Rules for specifying information used to identify a payment.

Special field 109 in the payment order of 2018 is filled in when paying amounts to the budget of the Russian Federation, in other cases it remains empty. How exactly to reflect information on this attribute? What value to put down if it is impossible to determine the exact date? Read more about how the document date is entered in the 2018 payment order - below.

What is "field 109" in a payment order

Forms of payment documents, including the instruction, are approved in the Regulation of the Bank of the Russian Federation No. 383-P of June 19, 2012 (as amended on July 5, 2017). The same normative act regulates the procedure for filling out forms. In accordance with paragraph 4 of Appendix 1, the list of required details includes field 109, which must be completed when transferring funds to the Russian budget system.

The procedure for entering data is given in the Order of the Ministry of Finance No. 107n dated November 12, 2013 (as amended on April 5, 2017). According to paragraph 10 of Appendix 2, which regulates the rules for identifying information when transferring funds for the payment of taxes, contributions and other fees to the budget of the Russian Federation, field 109 indicates the date of the document on the basis of which the payment is made. The requisite is filled in digital form and consists of 10 familiarity spaces.

How field 109 is filled in the payment order in 2018

The format of field 109 involves entering 10 characters, of which 8 are numbers, and 2 more are punctuation marks. The first group of numbers (1st and 2nd places) indicate the date according to the calendar, the second group (4th and 5th places) - the month, the third group (from 7th to 10th places) - the year. In this case, values ​​can be taken from 01 to 31/12 for the date/month. Accordingly, the 3rd and 6th dividing places are points.

What date should be entered in field 109? The answer is given in clause 10 of Order No. 107n. The value of the indicator differs depending on the type of budget payment, as well as on the period for which it is transferred.

The date is filled in according to the following rules:

• When transferring payments of the current period - year (the value "TP" is entered in field 106), the date of signing by the taxpayer of the calculation or declaration submitted to the tax authorities is given. In the case of transferring payments before the relevant reporting is prepared, signed and submitted, “0” should be indicated in field 109.
• When voluntarily transferring debts for past tax or reporting periods(filled in as "ZD" in field 106) - the value "0" is given.
• When transferring payments based on the requirements of the Federal Tax Service Inspectorate (indicated "TR" in field 106), the value of the date of the requirement of the tax authorities is given.
• When transferring restructured, deferred debts; liabilities arising during the bankruptcy of the company; upon payment of amounts based on the results of inspections or on investment loans; and also according to executive documents - field 109 is to be filled in only if there is a documentary basis for payment ( tax requirement, decisions on deferment / installment payment, decisions arbitration court etc.).

Field 109 in the payment order - an example

Suppose the company transfers the following payments to the budget:

1. contributions for "injuries" and insurance premiums for December, they are transferred on January 15, 2018, while the calculation of 4-FSS and the "Calculation of insurance premiums" at the time of payment have not yet been prepared and submitted;
2. date of payment in the payment order for VAT for the 4th quarter. 2017 - 01/25/18, VAT declaration signed on 01/24/18;
3. the arrears on income tax for the 3rd quarter identified independently are transferred additionally. 2017
4. property tax is also paid at the request of the IFTS dated January 15, 2018.

Field 109 in the relevant payments should be filled in as follows:

1. in payments for injuries and insurance premiums - “0”, since the basis document is not yet available;
2. for VAT, the date of signing the declaration "24.01.2018" is indicated;
3. arrears on "profit" are paid voluntarily, which means that you need to indicate "0";
4. for property tax there is a requirement of the IFTS - its date “01/15/2018” is entered.

look detailed instructions how to fill in the fields of a payment order in 2020 and a visual example of filling in all fields, including 106, 110, etc. You can download a ready-made sample or fill in all the fields of the payment form according to our table of details.

Payment order fields in 2020: sample filling

Below we have provided a sample payment order form with fields that is valid in 2020. And then we compiled a convenient table with all the details of the payment fields. The comments in the table will tell you what to write in all columns so that the payment reaches its destination exactly.

All fields are filled in according to the rules approved by the Bank of Russia Regulation No. 383-P dated June 19, 2012.

The details of the payment order fields in 2020, a sample of which is presented above, are given in the table in order of their priority when filling out an order to the bank.

Table 1. Fields and description of payment order details in 2020

Field number	Name of props	Props value
	Payment order	Name of the order. (In the form of settlements by payment order, the payer's bank undertakes to transfer funds to the recipient of funds specified in this order.)
		Form number according to the All-Russian classifier of management documentation
		Payment order number
		Date of the instruction in the format DD.MM.YYYY
	Payment type	"Urgent", "electronic" or another value in the manner prescribed by the bank (or not specified)
	Suma in cuirsive	The amount of money is indicated in words without abbreviations, kopecks - in numbers
		Amount of money in figures
	Payer	Name of the legal entity (for legal entities); for individual entrepreneurs full name is indicated. and in brackets - "SP", address of the place of residence; for notaries, lawyers engaged in private practice - full name and in brackets - "notary" or "lawyer", the address of the place of residence; for heads of peasant (farm) households - full name and in brackets - "KFH", the address of the place of residence; for others individuals- FULL NAME. and residential address
		Payer's account number.
	Payer's bank	Name and location of the payer's bank
		Bank identification code of the payer's bank
		Account number of the payer's bank
	payee's bank	Name and location of the beneficiary's bank
		Bank identification code of the beneficiary's bank
		The beneficiary's bank account number.
	Recipient	For legal entities, banks, the name is indicated; for individuals - full name; for individual entrepreneurs - full name and in brackets - "IP"; for individuals engaged in private practice - full name. and an indication of the type of activity
		Beneficiary's bank account number
		Operation type (for a bank). The code of the payment order is indicated - 01 (for a collection order - 06, for a payment request - 02)
	Payment term.	The payment term is not specified (unless otherwise established by the Bank of Russia)
		Purpose of payment coded (not indicated unless otherwise established by the Bank of Russia)
	Ocher. boards.	Order of payment. Indicated as a figure in accordance with federal law or not indicated (in cases established by the Bank of Russia)
		Unique payment identifier (indicated for identification purposes, if the code is provided for by the agreement)
	Res. field	Reserve field. The value is not indicated unless otherwise established by the Bank of Russia
	Purpose of payment	The purpose of the payment, the name of the goods (works, services), the numbers and dates of contracts, commodity documents, the amount of value added tax
		TIN (or KIO) of the payer
		TIN (or KIO) of the recipient
Details 101 - 109 indicate information in accordance with the requirements of regulatory legal acts adopted on the basis of part 1 of article 8 federal law No. 161-FZ of the Ministry of Finance of Russia in agreement with the Bank of Russia. The paragraph is no longer valid (clause 1.2 of the Instruction of the Bank of Russia dated 05.07.2017 N 4449-U)
	taxpayer		Taxpayer (payer of fees, insurance premiums and other payments) - entity
			Tax agent
			Legal entities - participants in foreign economic activity, with the exception of recipients of international mail
			Payer - a legal entity, an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, the head of a peasant farm, transferring funds to pay payments to the Russian budget system (excluding taxes, fees, insurance premiums)
			Taxpayer - Sole Proprietor
			The taxpayer is a notary in private practice
			Taxpayer - a lawyer who has established a law office
			The taxpayer is the head of the peasant (farm) economy
			The taxpayer is an individual
			Participant of foreign economic activity - an individual
			Participant of foreign economic activity - IP
			Customs payer who is not a declarant
			Organizations that withheld funds from the salary (income) of the debtor - an individual in payment of debt on payments to the budget on the basis of executive document
			Responsible member of the consolidated group of taxpayers
			Member of a consolidated group of taxpayers
			An individual transferring funds in payment of fees, insurance premiums administered by the Fund social insurance of the Russian Federation, (with the exception of fees for the commission of legally significant actions by tax authorities and other payments administered by tax and customs authorities)
			Founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties who have drawn up an order to transfer funds to pay off claims against the debtor for payment mandatory payments included in the register of creditors' claims in the course of bankruptcy proceedings
			Participant of foreign economic activity - recipient of international mail
			Other organizations
			Other individuals
		Field "102" indicates the value of the taxpayer's checkpoint in the budget system of Russia. If the payers are individuals, then “0” is indicated in the payer’s “KPP” requisite (introduced by Order of the Ministry of Finance of Russia dated April 05, 2017 No. 58n)
		Receiver's checkpoint
		The code budget classification(20 digits)
		Code from of the All-Russian classifier territories of municipalities
	Reason for payment		Contributions for injuries
			Tax payments (insurance contributions) current year
			Voluntary repayment of debt
			Debt repayment on demand tax office
			Repayment of deferred debt
			Repayment of deferred debt
			Repayment of restructuring debt
			Repayment of deferred debt due to the introduction of external management
			Repayment of debt suspended for collection
			Repayment of debt under the act of verification
			Repayment of debt under an executive document
			Repayment of the investment tax credit
			Repayment by the founder (participant) of the debtor organization, the owner of the property of the debtor - a unitary enterprise or a third party of debt in the course of bankruptcy
			Repayment by the debtor of the debt included in the register of creditors' claims in the course of bankruptcy
			Repayment during the specified procedures of the current debt
	Tax period indicator
	Document Number
	date of	Date of the payment basis document
	Payout code	Payout code (The value “1” is indicated when transferring funds to individuals for the purpose of making payments at the expense of budget funds provided for by Parts 5.5 and 5.6 of Article 30.5 of Federal Law No. 161-FZ (introduced by Bank of Russia Ordinance No. 4449-U dated 05.07.
		Place for the imprint of the payer's seal
		Signatures of authorized persons of the payer, according to the samples declared by the bank
	Bank marks	The stamp of the payer's bank and the signature of the authorized person of the payer's bank, the stamp of the beneficiary's bank and the signature of the authorized person of the beneficiary's bank are affixed
	Act. to the payment bank.	The date of receipt of the order to the payer's bank is indicated
	Written off from boards.	Withdrawn from the payer's account. The date of debiting funds from the payer's account is indicated by the payer's bank

Table 2. Values ​​of fields "107" and "108" depending on the value in the field "106"

In field 106 we set the value depending on what is entered in fields 107 and 108 of the payment order. We have described this clearly in the table.

Field value "106"(Base of payment):	Tax period indicator	Document Number (when filling in the field, the “No” sign is not put down)
	Deadline for payment specified in the claim for payment of taxes	Number of the claim for payment of the tax (insurance fee, fee)
	Date of payment of a part of the installment tax amount in accordance with the established installment schedule	installment decision number
	Deferral end date	Postponement number
	Date of payment of a part of the restructured debt in accordance with the restructuring schedule	Restructuring decision number
	Date of completion of the procedure applied in the bankruptcy case
	End date of suspension of collection	Number of decision on suspension of recovery
	Date of payment of part of the investment tax credit	Number of the decision to grant an investment tax credit
	The end date of outsourced management.	Number of the case or material of the arbitration court
		Inspection report number
		The number of the executive document and the enforcement proceedings initiated on the basis of its

Table 3. The value in the field "107 Tax period" depending on the values ​​"TP Tax payments (insurance contributions) of the current year" and "ZD Voluntary repayment of debts" in the field "106 Reason for payment"

The value that the field "107" takes (data in the format DD.MM.YYYY, for example, 01/18/2020)	Description
The first two signs of the indicator are intended to determine the frequency of tax payments established by law:
	Monthly payments
	Quarterly payments
	Semi-annual payments
	Annual payments
In 4 and 5 digits of the indicator of the tax period, the number of the period is affixed:
	quarter
	half a year
In 3 and 6 digits of the tax period indicator, put dots as separators; 7–10 digits of the tax period indicator indicate the year for which the tax is transferred. When paying tax once a year, zeros are put in 4 and 5 digits of the tax period indicator. If the annual payment provides for more than one tax payment deadline and specific tax payment dates are set for each deadline, then indicate these dates in the indicator of the tax period; for example, the indicator of the frequency of payment is indicated as follows: MS.03.2020; QU.01.2020; PL.02.2020; DG.00.2020

Table 4. Value in the field "109 Date" depending on the value accepted by the field "106 Payment basis code"

The value of the payment basis code (field 106)	Date in field "109"
	date of signing tax return(calculation)
	claim date tax authority on payment of taxes
	installment decision date
	date of the postponement
	date of decision on restructuring
	date of adoption by the arbitration court of the decision on the introduction of bankruptcy proceedings
	date of decision to suspend collection
	date of the decision to hold liable for committing a tax offense or to refuse to hold liable for committing a tax offense
	date of the executive document and the enforcement proceedings initiated on its basis
	date of the decision to grant an investment tax credit
	date of the ruling of the arbitration court on satisfaction of the statement of intent to settle claims against the debtor

Column 3 contains the details on which the latest changes in the legislation took place. They touched on some prop values. The fields and form of the payment order (No. 0401060) remained unchanged.

An example of filling out a payment order in 2020

Let's give a clear example of a payment order and fill out a tax sample for January 2020 . Fill in the fields that the organization must fill in so that the bank accepts the payment document for transferring money to the budget:

1) In field (3) we indicate the next serial number of the payment order of the organization - 45 ;

2) indicate in field (4) the date of tax payment 05.02.2020 ;

3) field (5) - type of payment, if the order is sent electronically, you must specify "electronic"; in other cases, the field is left empty;

4) in the field (101) we write the value 01 , since our taxpayer is a legal entity that pays taxes for its employees;

5) indicate the amount to be transferred in field (6) in words One hundred fifteen thousand rubles 50 kopecks ; and in field (7) numbers 115 000-50 ; rubles are separated from kopecks by a dash; if the amount is without kopecks, then after it put an equal sign, for example, 115 000= ;

6) write the name of the organization in the field (8) - Elan LLC ; you can write down both the abbreviated and the full name of the organization;

7) in the field (9) we indicate the number of the settlement account of Elan LLC in the bank 40904810700000077171 ;

8) in field (10) we write the name of the bank and the city in which the bank is located - PJSC "Sberbank", Moscow ;

9) BIC of the bank of the sender of money is indicated in the field (11) 044525225; correspondent bank account number 30101810400000000225 – in the field (12);

10) in field (13) we fix the name of the bank of the payee and the locality in which it is located GU of the Bank of Russia for the Central Federal District ; in field (14) - his BIC 044525000 ; in the field (17) indicate the number of the recipient of the invoice 40101810045250010041 ;

11) when paying taxes, in field (16) we write down the name of the tax office UFK MF RF for Moscow, where the amounts are paid, and in parentheses - the name of the IFTS to which the organization submits reports ( IFTS of Russia No. 38 for Moscow );

12) value 01 in field (18) will indicate to the bank the type of operation - payment order;

13) in field (24) we write down the purpose of the transferred funds: Personal income tax for January 2020;

14) also indicate the TIN and KPP of the organization in the field (60) 7738123456 and in the field (102) 773801001 respectively;

15) in fields (61) and (103) enter the TIN 7733664260 and checkpoint 772701001 tax office;

16) in the field (104) you need to specify the budget classification code (20 digits) 18210102010011000110 ;

17) write down the OKTMO code (from the All-Russian classifier of territorial municipalities) 45338000 in the field (105) ;

19) at the end, in fields (43) and (44) the seal and signature of the authorized person or head of the organization are affixed.

Example. Sample of filling out a payment order

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