Payment orders are the most common form of non-cash payments.

Payment order- this is a form of non-cash payments in which the account depositor (payer) instructs his bank to transfer a specific amount to the recipient's account opened with this bank or another bank.

When making payments by payment orders, the bank assumes the obligation, on behalf of the payer, using the funds in its accounts, to transfer the specified amount of money to the account of the person indicated by the payer.

The payment order is executed by the bank within the period established by law or within the period provided for in the banking service agreement.

For example, payment orders for the transfer of funds by a taxpayer to the budget system of the Russian Federation are executed by the bank within one business day.

At the same time, the bank can accept a payment order for execution only if there is a balance of money in the payer’s account in the required amount, unless other conditions are specified in the agreement with the bank.

In what cases is a payment order used?

A payment order is issued to carry out the following operations:

payment of amounts to contractors for shipped products, services rendered and various works performed;

making advance payment for goods, works, services;

payment of taxes and contributions to budgets of all levels and to extra-budgetary funds, as well as penalties and fines assessed by inspection bodies for payment;

transfer of funds for the purpose of returning or placing credits (loans) or deposits and paying interest on them;

transfer of periodic payments in accordance with the terms of the agreement;

transfer of funds to other persons on the basis of existing contracts or legislative acts.

Types of payment orders

Payment orders can be urgent payment orders or early payment orders.

Urgent payment orders are used in the following cases:

making an advance payment, that is, payment is made before the goods are shipped, work is performed, or services are provided;

making payment after shipment of goods, performance of work, provision of services;

making partial payments for transactions involving large amounts.

A payment order can be paid partially or in full if the necessary funds are not available in the payer’s account. In this case, the bank makes a corresponding mark on the payment document.

Payment order forms

Payment orders can be issued in paper form or electronically using the Client-Bank system.

For electronic payment orders transmitted via communication channels, each bank independently determines the procedure for execution, acceptance and protection.

In electronic payment systems, orders are issued only electronically and are not printed on paper.

Payment order validity period

The payment order is valid for presentation to a banking institution for 10 days, not taking into account the date of its preparation.

The specified period (ten days) is the period during which the settlement document must be presented to the bank, and not the deadline for its execution.

Settlements using payment orders

The scheme for settlements by payment orders in paper form is as follows:

First, the buyer - payer of funds submits a payment order to his bank in four (or five) copies and receives a fourth copy from the bank as a bank receipt;

After this, the bank servicing the buyer sends two copies of the payment order and funds in the amount specified in the payment order to the seller’s bank;

Then the seller’s bank, having received the second copy of the payment order, credits the funds to the account of the seller - the recipient of the funds;

In conclusion, after settlement transactions, the buyer's and seller's banks issue their clients statements from current accounts confirming the transfer of funds by the buyer - the payer of the funds and the receipt of funds by the seller - the recipient of the funds.

Procedure for filling out a payment order

The sender generates the payment order independently.

The sample and form of the document is approved by law.

The payment order is a strict reporting form.

It is mandatory to indicate the following payment order details:

OKUD code, document name;

payment number, date of preparation in the format DD.MM.YYYY;

type of payment being made;

payer and recipient of the transferred money and their details: accounts, TIN, KPP;

banks of both parties, their location, correspondent accounts and subaccounts, BIC;

purpose of payment with a separate allocation of the VAT amount (if the recipient of the money is not recognized by law as a VAT payer, then the wording “not subject to VAT” is indicated);

the amount of the transfer (in numbers and in words);

payment execution queue in accordance with current regulations;

type of operation (according to the rules for accounting in a credit institution on the territory of the Russian Federation);

all mandatory signatures of authorized employees on the part of the payer and seal (in cases prescribed by law).

When issuing a payment order, corrections and errors must not be made when filling out the details.

The Bank does not accept for execution payment orders that do not meet the requirements stipulated by law.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Payment order: details for an accountant

• Filling out payment orders for payment of insurance premiums. New KBK

  Reflections in 2017 in payment orders for insurance premiums details... reflections in 2017 in payment orders for insurance premiums details... insurance premiums in field 104 of the payment order the value of the BCC is indicated, consisting... in 2017 in payment orders for insurance premiums details... . Consequently, when indicating the details of the recipients of insurance premiums in payment orders,... /22860@, the details of the recipient in payment orders for transfer to the budget of insurance...

• On the procedure for filling out payment orders when transferring personal income tax

  The question of the procedure for filling out payment orders when transferring personal income tax is being discussed, in particular... should it be indicated in the details “107” of the payment order when transferring personal income tax? The answer options... the different options for filling out details “107” of the payment order are understandable. Some tax inspectorates already... (or) vacation pay must generate separate payment orders in which the indicators of the “107” detail... the algorithm for filling out the “107” detail of the payment order when transferring personal income tax to the budget has changed...

• We fill out a payment order to pay someone else's taxes

  In this case, the payment order must be filled out so that there is no doubt... in this case the payment order must be filled out so that there is no doubt... from the listed fields in the payment order (the form of this document is given... with the payer’s “TIN” ( in the payment order, the number of this detail is 60).

• How to fill out payment orders for payment of insurance premiums from 2017?

  About how to correctly draw up payment orders for the payment of contributions in 2017..., about how to correctly draw up payment orders for the payment of contributions in 2017... accountants should use standard payment order forms, their form in 2017... are tax inspectorates, therefore, payment orders need to be filled out in a new way, and...

• About paying tax through a problem bank

  Remainder; the amount reflected in the payment order constituted a real tax liability for... in OJSC CB Gazinvestbank disputed payment orders. The taxpayer's awareness of the unfavorable financial... informed the organization about the impossibility of executing the payment order due to the lack of... formed; the amount indicated in the payment order does not correspond to the tax obligation according to... the conclusion that the taxpayer sent payment orders before filing a tax return and...

• We fill out payment slips for the transfer of insurance premiums

  A personal account has been opened, the payment order or authority of the Federal Treasury (other... Russian Federation) has been revoked. Features of processing payment orders for the transfer of contributions. The payment order is drawn up using standard..." and "Purpose of payment". The fields of the payment order for the transfer of insurance premiums are filled in... If an error is detected in the execution of the payment order, which does not result in non-transfer of contributions... be careful when filling out the individual fields of the payment orders: in the “Payer Status” field...

• Payment for third parties: how to make and process

  Which may be a copy of the payment order with the bank's mark on execution... payment made by _____________ (payer's name) by payment order No.___ dated "__"_____2019... to make such a payment, it is enough to indicate in the payment order the purpose of the payment, name and ...their tax amounts for the taxpayer. Payment order for payment of taxes for third...

• Online cash registers for housing and communal services

  The following forms of non-cash payments: payments by payment orders; settlements under a letter of credit; settlements... transfer of funds (in particular, payment order, collection order, payment request,... when the buyer pays for goods by means of a payment order through a credit institution. This... contrasted ESP and settlements with payment orders. We believe that read given... settlements. Indeed, the law does not provide any exceptions for settlements by payment orders...

• Is it worth paying taxes in advance if the bank is recognized as unreliable?

  The funds for the above payment orders were written off from the current account... the company was aware of the presentation of the disputed payment orders to the bank about... days did not execute its payment orders, as well as payment orders of its subsidiaries (... On the date of sending the disputed payment orders orders, the company had settlement... At the time the taxpayer presented the payment order dated 10/08/2015... the moment the payment order was submitted to the bank for the transfer of tax payments...

• Litigation under 115-FZ. Challenging bank restrictions on the account holder's account

  For the transfer of funds under payment orders, referring to clause 11 of Article... the bank cannot refuse to execute the disputed payment orders of the Plaintiff. Similar conclusions... refused to carry out transactions on a payment order not due to unusual... not related to transactions on payment orders, but aimed at assessing business...

• Changes in the Civil Code: what an accountant needs to know

  Innovations Changes in working with payment orders The new edition of the Civil Code devotes... other intermediary banks to the execution of the payment order, for example, if it does not have... the requirement to execute the payment order The bank informs the payer about the execution of the payment order no later than... the day , following the day of execution of the payment order. P.2. Article 866 Regulations... for non-execution or improper execution of a payment order in violation of rules or agreements...

• Payment of tax under the simplified tax system upon revocation of a bank license

  If at the time of presentation of the corresponding payment order the payer knew (could not help but... there were funds in the current account, the payment order for the payment of the tax was issued... the entrepreneur - “simplified" submitted payment orders to the bank: - 10.22.2015 for the amount. .. method; the presence of previously unexecuted payment orders of the taxpayer; which did not receive a reasonable explanation... discrepancy in the behavior of the taxpayer when sending payment orders to transfer taxes to the budget...

• Payment of taxes by a third party: practical issues

  If there are errors in the payment order, or in the absence of sufficient funds... tax payments are executed. When filling out a payment order to pay taxes for something else... indicate information about the person who issued the payment order; for this category of payers are not... paid, you must have a copy (details) of the payment order on the basis of which the payment was made... . Order No. 107n established the specifics of processing a payment order when paying taxes for other...

• How can I clarify an unclear payment?

  When errors were discovered in the payment order for the transfer of taxes to the budget... budget. Moreover, if the payment order incorrectly indicates the BCC or status...

• How will controllers and courts react to paying taxes through a “problem” bank?

  Account for payment of “imputed” tax. However, the payment order remained unexecuted due to the withdrawal... all authorities came to the conclusion: a payment order sent to the bank cannot be accepted... evidence of the taxpayer’s dishonesty when sending payment orders to the bank. Is it true that... was aware of the insolvency of the bank when presenting payment orders and at the same time used the existing... at the time of presentation of payment orders to the bank, the taxpayer was aware of which...

You will need

• - computer;
• - Internet access;
• - “Bank-client” system;
• - details of the payment recipient (at least name, current account number and BIC).

Instructions

Log in to the “Bank-Client” system. Most often, this requires using keys on removable media obtained from bank when connecting to this service. In many credit institutions, it is included by default in the package provided when opening a current account for a legal entity or individual entrepreneur. Otherwise, you can order it separately immediately when opening an account or later.

Using the system interface, go to the payment generation page.

Assign a number to the payment order. The history of all payments you made through the “Bank-Client” is reflected in the system. However, it is useful to keep records of them also on paper or electronically on your own computer. This is especially important if you also transmit payments on paper.

Fill in the fields provided for the recipient's details. It is most reliable to copy them from an electronic source: an invoice, agreement, payment slip generated on the website of the Federal Tax Service of Russia (in the case of taxes and state duties), etc. If this is not possible, enter the data manually, but be extremely careful: if there is the slightest error, the payment will not reach the addressee.

In most cases, when specifying bank details, you just need to enter the BIC of the bank where the payee has an account. The system will select the rest of the information itself. However, only you can enter the recipient's name and current account number.

Specify the amount and purpose of payment, select its order, choosing the closest item in the drop-down menu.

Pay special attention to field “110” and correctly indicate the type of payment so that the Pension Fund does not have to collect fines from you that you have already paid.

Field “107” is intended to indicate information about the payment period. This field has 10 characters: the first 2 contain the payment designation - “MS” (“monthly payment”). After “MS”, put a dot and enter the month number (in the two-digit version – “01”, “02”, etc.). Next, put a dot again and indicate the year. If your organization transfers contributions, for example, for July 2011, then field “107” should be filled in as follows: “MS.07.2011”. If your organization has arrears in paying contributions (for example, as of January 1, 2011), then in field “107” enter the following notes: “GD.00.2010”. And if you have to repay the debt, then put “0” in the “107” field.

Field “108” is intended to indicate the basis for the payment, and field “109” records the date of the document on which it is entered (demand, writ of execution). For example: "07/27/2011". If you do not have a debt to the Pension Fund of Russia, then put zeros in all 10 cells of the “109” field.

In the last field, enter information about fees (or fines): fund(PFR), registration number of the organization and the period for which contributions are calculated.

Pay special attention to field “104”, where the BCC is indicated, since since 2010 new budget classification codes have been assigned for contributions to the Pension Fund. You can familiarize yourself with their list directly at the pension department fund and or to the Pension Fund of Russia.

Each bank accepts for execution VAT payment orders that are correctly filled out and have all the required details established by the Central Bank. Therefore, so that you do not have to re-issue the payment order several times, complete the VAT payment order according to all the rules the first time.

Instructions

In the field before the “No.” field, indicate the name of the payment document - “payment order”. In the empty upper right window, indicate the form of the payment order - “401060”. In the “No.” field, write the payment order number. But no more than three, if there are more numbers, then indicate the last three. In the “Date” field, enter the date of preparation and execution of the payment order; it must match. Date format: dd.mm.yyyy. In the "Type of payment" field, enter " ".

Enter the payer's details. In the “Amount in words” field, enter the entire amount in words in rubles. You start with a capital letter, do not abbreviate the word rubles, enter the number of kopecks in numbers, and write the word kopecks in full. In the “Payer” field, enter the name of the payer making the payment. In the “Account No.” field, indicate the payer’s personal account number with the credit institution, i.e. personal account number of the payer in which the payment is made. The “Payer's Bank” field indicates the name and address of the credit institution with which the payer has a personal account. In the “BIC” field, indicate the identification code of the payer’s bank. In the “Account No.” field, indicate the account number of the payer’s bank. Similarly, then fill in the BIC, account number and name of the recipient's bank.

At the end, you fill out the remaining VAT-related details. In the “Payment purpose” field you indicate “VAT payment”. In the "M.P." field put the payer's stamp. In the “Signatures” field, leave a signature imprint. In the “TIN” field, write down the payer’s TIN number, if available. The remaining marks are put down by the payer and the recipient's bank, i.e. you don't need to fill out anything else. Before you go to the bank, be sure to check that you have filled out all the details of the payment order.

Video on the topic

Sources:

• VAT payment order in 2019

The company has to withhold from the employee's salary alimony for the maintenance of his minor child and list them. Usually in a package of documents sent to the work of a person obligated to pay alimony, the process for their payment has already been agreed upon. All you have to do is transfer the agreed amount of money every month to the other party’s bank account or hand it over to her personally.

You will need

• - payment order for alimony payment;
• - a writ of execution on the basis of which alimony is paid.

Instructions

Specify the amount of alimony in the alimony agreement, writ of execution or court order sent to the enterprise by bailiffs. This can be a fixed amount or a percentage of the employee's salary.

There (in the court sheet) the procedure for paying alimony is written out. Usually the money is transferred to the current account of the ex-wife, sent to her by mail or handed over to her. If the alimony payment procedure is not written out completely, check with the other party (the employee’s former spouse) where and how to send alimony. It is advisable that this is not just an oral agreement, but a written statement.

Fill out the fields of the payment order for alimony payments in accordance with the Regulations of the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation.” In the payment order, if the money is transferred to a personal bank account, indicate the amount of the employee’s salary, the month of collection of alimony, the number of days worked, the amount of income tax, the amount of remaining debt, interest and the amount of deduction, including for debt repayment.

In field (61) “Recipient's Taxpayer Identification Number”, fill in the 12-digit taxpayer identification number, and if it is missing, enter zeros.

In accounting, write off the deduction of alimony from wages using the entry Dt.70 Kt. 76.5, and their listing is Dt. 76.5 kt. 51.

You pay alimony no later than 3 days after the payment of salaries to employees. Please note that delay in payment of alimony leads to a penalty in the amount of one tenth of the amount for each day of delay.

Typically, 25% of income is paid per child. For two children - 1/3, for three or more ½ of income. Alimony is paid until the child reaches adulthood, and in some cases after that (in case of illness, incapacity, etc.), in addition, alimony payment is possible for frail and needy parents, as well as former incapacitated spouses.

A payment order is in fact: an order for a bank to transfer funds to another current account for a specific purpose. When filling out this document, you must strictly follow the rules established by the Central Bank of the Russian Federation. This is especially true for the transfer of tax on UTII.

You will need

• - payment order form 0401060.

Instructions

Complete and submit a single tax return on imputed income to the tax office no later than the 20th day of the following month following the expired reporting period. This rule is established by Article 346.32 of the Tax Code of the Russian Federation. Payment of UTII tax must be made no later than the 25th day of the month in which the reports were submitted.

Use payment order form 0401060 to pay UTII. Contact the tax service at the location of the enterprise or find out on the website of the Federal Tax Service of the Russian Federation http://www.nalog.ru/ the details to which the tax must be transferred. It is necessary to clarify the name and address of the recipient's bank, correspondent account number, sub-account number and BIC.

Fill in the basic information necessary for the correct transfer of UTII. In field 104 you must indicate the budget classification code for UTII, which in 2011 has the value: 182 1 05 02010 02 1000 110. Be careful when filling out, as an error in one digit can lead to penalties. In field 105, enter the OKATO code related to your company.

If you do not know it, then contact the Federal Tax Service inspection where the organization is registered. The basis for the payment is entered in field 106. For payments of the current year, the designation TP is indicated. In field 108 the document number is indicated, and if a TP was previously indicated, then the value is set to 0.

Enter the date of the document in field 109, it corresponds to the current date of transfer. Field 110 indicates “Type of payment”. In case of transfer of UTII, the designation TS, payment of tax or fee is indicated. In the “Payer Status” field under number 101, enter 01 if you are a legal entity.

Enter the details of the UTII payer company and details for paying tax. The payment order number is entered in accordance with the company’s accounting department. In the purpose of payment, you must indicate “Single tax on imputed income” and add the period for which the transfer is made, for example, “for the 3rd quarter of 2011.”

Sources:

• UTII payment order

A payment order is necessary for processing various non-cash payments, as well as making payments through bank details. The Central Bank of the Russian Federation has created a unified system that allows you to have a single form for drawing up this document.

Instructions

Print at the top of the sheet “Payment order" Please indicate its serial number next to it. If you have a ready-made payment order form, then a specialist Sberbank he will put his serial number after you give him the completed form. You can print these instructions from the official website Sberbank or get it directly at the branch.

Mark the date of drawing up the payment order, from which the time specifically allocated for activating this payment will be counted (as a rule, this period can be up to 10 days).

Specify the type of payment. Mainly the word "electronic". Next, enter the amount. First fill in its numerical value, and then write it out completely in brackets.

Fill out the main part of the payment document. It must contain all the necessary details of the sender and recipient of the specified amount of money. Indicate the following information: name of the enterprise, checkpoint, tax identification number, BIK and name of the bank, current and correspondent account numbers. In this case, mark the details of each party in the field provided for this purpose.

Enter the type of operation. It does not need to be changed, these are the numbers 01, which mean the corresponding code assigned to the payment order.

Describe the purpose of the payment (list the names of goods or services, note their numbers, dates of the agreement or other documents).

Submit your completed payment form order authorized persons for signature (specialist Sberbank).

Deposit the required amount of funds through the cash register Sberbank. After payment you will receive a check on your payment order.

In some companies, salary transfers are carried out by bank transfer. For this purpose, a payment invoice is drawn up order. As a rule, to fill out such a document, a standard form is used, the code of which corresponds to 0401060. When entering information into the payment order, which is sent to the employee’s current account, follow the order of the Ministry of Finance of the Russian Federation No. 106n.

You will need

• - employee documents;
• - details of the employee’s bank account;
• - order of the Ministry of Finance of the Russian Federation No. 106n;
• - company documents, including company bank account details.

Instructions

Open a program installed on your computer designed for making electronic payments. Many companies use Internet banking. Enter the password assigned to your company when you registered the software. Open the payment order form. Enter the document number. In most cases, number assignment occurs automatically. Write the status code that identifies your organization as a taxpayer. If you are an individual entrepreneur, enter “09”. The rest of the list of codes is prescribed in Order No. 106n of the Ministry of Finance of Russia.

Write the real date of drawing up the payment order. Enter the name of the type of payment; in most cases, money is transferred electronically, less often - by telegraph or mail. Indicate the salary amount of the employee to whom the transfer is made. In this case, write the words “rubles” and “kopecks” in full, without abbreviations. When sending a reward in rubles, please enter “=”.

Now write the name of the company in accordance with the charter or other founding document. Indicate the TIN and checkpoint of the company. Enter the surname and initials of the person registered as an individual entrepreneur, if the company has the appropriate OPF. Moreover, for individual entrepreneurs only TIN. Indicate the number of the current account from which funds will be transferred, do not forget to enter the details of the bank in which the account is opened.

Then enter the full personal data of the employee to whom the remuneration for performing the job function is transferred. Indicate the number of his current account in which it is opened, as well as bank details, including BIC, address, correspondent account.

In the payment purpose column, enter “salary.” Moreover, refer to the number and date of the employment agreement (contract) concluded with the specialist when applying for the position. Enter the amount of the remuneration, applying the necessary deductions. Subtract income tax from the result, enter the resulting amount in the “payment amount” column. Save your payment order, send to the bank to debit the amount from your current account.

Sources:

• How to fill out payment orders

When making non-cash payments, funds transfers based on payment orders are most often used. They are drawn up on unified forms and submitted to the bank for execution within the time limits established by the bank account agreement and the law. There are several ways to send payment orders to the bank.

Instructions

For decades, money transfers were made using payment documents that were submitted to the servicing bank on paper. At first they were printed on printing forms using a typewriter, and with the advent of computers they began to be formed in an accounting program, printed as a carbon copy on a matrix, and later on a laser printer. Today, this method has not lost its relevance and is still widely used by many enterprises.

If you prefer traditional paper workflow, prepare payment orders:
- fill out, observing the requirements for registration and checking the correctness of the details;
- print in 2 copies: one for filing in the bank’s day-to-day documents, the other for attaching to the current account statement. A larger number of copies, as a rule, is not required, since most banks use electronic forms of document exchange;
- sign them with the persons who are granted the right of first and second signature, and affix the company seal.

Submit completed payment orders to the accountant-operator of the servicing bank. Take into account the time frames established for accepting documents: for example, orders delivered before 15-00 can be executed on the same day, and those received after 15-00 - on the next.

The most modern and convenient way to send payment orders is to transmit them through the Client-Bank system (Internet Client, Internet Bank, Telebank, etc.). To use it, you need to enter into an agreement with the bank, install software and produce electronic digital signatures (EDS) on removable media, in particular flash cards. Each bank develops a program taking into account its own security requirements, but in general the principles of operation are similar.

Payment orders can be generated directly in the Client-Bank system. To do this, open the “Payment orders” tab, select “Create”, fill in the required fields and save the document. You can also first issue payment orders in the accounting program, and then upload them to Client-Bank through an exchange file.

The next step is to sign the created documents using the digital signature of the responsible employees indicated in the card with sample signatures. Insert the removable media with digital signature into the USB input of the computer, mark the payment orders, select the appropriate item in the menu and complete the first and second signatures.

Prepare the signed instructions for sending, once again check the correctness of execution and compliance of the details and begin the document exchange session with the bank. If there is sufficient cash coverage, the sent payment orders will receive the “Accepted” status.

Tip 10: How to fill out a payment order for the Pension Fund

Enterprises that pay wages to their employees must make transfers to the Pension Fund of the Russian Federation. To do this, the company's accountant fills out a payment order. The Ministry of Finance of Russia has developed a special form for this document, as well as guidance, which can be found in the order of this department No. 106-n.

You will need

• - payment order form 0401060;
• - company documents;
• - financial statements for the year.

Instructions

Use the standard payment order form, which is assigned code 0401060. Enter the document number. In many programs (such as -bank) it is set automatically, since the sequence of orders is tracked. Indicate the company's status as a taxpayer. If the company is a tax agent, enter code 02, legal entity - 01, individual entrepreneur - 09. The remaining code values ​​are presented in the corresponding order.

The Law on the Contract System of Russia provides for several types of security for state and municipal contracts. These include:

• to participate;
• securing the execution of the contract (cash or bank guarantee).

We will define the distinctive features of the above types of security, and also tell you how to correctly draw up a payment order, a sample for each type.

Payment document form

To transfer the amount of funds to a special account to secure the application, use a unified payment order, the form (you can download the word file by clicking on the button under the image) looks like this:

Securing an application for participation: new procedure

So, all organizations, entrepreneurs and private individuals applying for the role of executors of government contracts, until June 30, 2019, provide applications only in cash. From 01.07.2019, along with money, it will be possible to secure an application with a bank guarantee.

Previously, the security amount had to be credited to the trading account of the electronic trading platform within which purchases were made. However, officials adjusted the mechanism once again.

The innovations affected purchases carried out under 44-FZ, as well as under 223-FZ, regarding purchases from small businesses. For purchases carried out under 223-FZ (except for SMP), the old rules apply - money is transferred by payment order to the account of the trading platform.

Now, in order to take part in procurement, the applicant for the execution of the contract must visit a banking organization. When a special account is opened, the applicant for the execution of the contract credits funds in the required amount according to the payment order. It is permissible to use borrowed or credit capital.

Now we’ll tell you how to fill out a payment order (the same form is used) to send money to a special account.

We transfer money to a special account

To replenish a special account, you must issue an order to write off money from a regular current account and credit it to a special one. This order is a payment order.

It is not difficult to fill out such a payment form, since the payer and the recipient in this case are the same person. However, there are some peculiarities. So, what to pay special attention to:

1. Set the document number and date in chronological order.
2. Payer - standard details of the applicant, including his main or additional bank account.
3. Bank details. If accounts are opened in the same banking organization, then the details will be identical. For different banks, provide their individual details.
4. The recipient is the same applicant, his TIN, checkpoint and name. But the recipient’s account is the number of the special account opened for crediting the application security for participation.
5. In the payment purpose, indicate the essence of the operation, that is, replenishing a special account for the amount of the application security.

Example of a completed payment order

How to fill out a payment form to secure an application under 223-FZ

Please note that this algorithm is not applicable for procurement from SMEs under 223-FZ if the customer has not established benefits for SMEs.

We will tell you how to issue a payment order online using the example of ETS JSC.

Step 1. Set the payment order number and date in chronological order. We indicate the payment amount in words, then in numbers.

Step 2. Payer information block. It includes information about your organization: INN, KPP, full name, current account number, name of the bank in which the current account is opened, as well as its BIC.

Step 3. Block of information about the recipient. We indicate similar registration data of the trading platform. Then we register the type of operation “01” and the order of payment “5”.

Step 4. Specify the purpose of the payment and, if necessary, indicate the electronic auction number. Be sure to indicate “WITHOUT” or “VAT NOT SUBJECT”.

Download the completed document

Filling out a payment order in 2019 sample:

The winner must pay

The applicant for the execution of the contract, recognized as the winner, will face additional expenses. Thus, officials determined that a fee must be taken from the person with whom the state or municipal contract is concluded. The amount can be debited from the winner’s special account if there are enough funds to complete the operation.

And if there is not enough money, then the winner will be sent a corresponding request to deposit the fee into the bank account of the electronic platform. This obligation will have to be paid with the same payment order.

The amount of the fee is determined based on the initial price of the government contract - 1% of the NMCC, but not more than 5,000 rubles. However, relaxations are provided for small businesses, as well as for non-profit socially oriented organizations. Such entities pay 1%, but not more than 2000 rubles (RF Government Decree No. 564).

After paying the fee for winning the procurement, do not forget to obtain supporting closing documents. The trading platform operator will provide acts and invoices. Documentation can be obtained electronically if the contractor has activated the service for the use of legally significant document flow on the corresponding trading platform. If the service is not connected, then you can request paper acts and invoices; they should be obtained at the location of the trading platform operator.

Sample payment order for payment of a fee for winning purchases upon request

Enforcing the contract

Where else is a payment order used?

Let us remind you that all economic entities - legal entities and entrepreneurs - are required to make payments by payment orders. Examples of such calculations could be:

• transfer of taxes and fees. contributions to the budget;
• payment for supplies, services, goods, works;
• transfer of advances and wages;
• payment of disability benefits;
• settlements under contracts;
• other non-cash transactions.

The structure of the document provides for entering the relevant information into the payment fields. Let us remind you what fields the payment order contains.

Please note that the meaning of the payment fields is determined depending on the purpose of the payment. For example, to transfer taxes to the Federal Tax Service, you will have to fill out the “tax line” (fields 104-110), but when making payments to a counterparty, these fields are not filled in.

Let us remind you that you can generate a payment order to the tax office for free at

Payment order: everything you need to know about it

To make any money transfer, you need to fill out a special form for non-cash payment. It is presented in the form of a document with correctly filled in details. This document is called a payment order or payment order.

What is a payment order?

A payment order (PO) is a document of the established form, by which the owner of a bank account instructs the bank to carry out the required monetary transaction from his account using the specified details. It is filled out independently by the sender or at his request by the client’s bank and can be issued in two forms:

1. On A4 paper (filled out on a computer in a special program, in a Word document or pdf format).
2. In electronic form (only in a special program, not printed on paper).

There are PPs:

• One-time (for making one transfer, after which they lose their validity)
• Regular (for making systematic payments, executed by the bank after a certain period of time).

What operations can be performed through a payment order?

• Transfer of money to counterparties for work/goods.
• Transfers to budgetary and non-budgetary funds of various levels.
• Payment of loans, replenishment of deposits, etc.
• Transfer of money for purposes approved by laws, contracts or agreements.
• Making regular payments (utilities, Internet, mobile communications, etc.).

What is the time frame for execution of a payment order?

The deadlines for execution are specified in the Civil Code of Russia. If the transfer is carried out within one region or region, then the maximum processing time can reach two days. If we are talking about an interregional payment, the period can extend to 3-5 days. In practice, the order is processed on the date of its submission or within the first 24 hours.

How many copies of payment orders need to be issued?

The number of PPs is determined by the number of settlement participants. One remains in the sender's bank, the second - with the client with an acceptance mark, the rest go to the recipient's bank and counterparties.

The bank is obliged to accept the PP regardless of whether there is money in the client’s account. If there is not enough money, then the PP is executed later, as soon as funds become available. If an account overdraft agreement has been concluded, the order is processed immediately.

In cases where there are insufficient funds and the bank cannot process the payment, the PP is placed in a special storage facility for orders not paid on time.

The PP has a validity period of 10 days.

How is a payment order filled out?

In the PP you must fill in all required fields. Marks or corrections are not possible. Required fields are fields with sender and recipient details.

Main fields and features of their filling:

1. Number – numbered with numbers (maximum 6 characters from 1 to 999999).
2. Date – put in the form day.month.year (example 01/12/2015).
3. Type of payment – ​​set as a special code (example: urgent = code 1).
4. The amount in words is written with a capital letter without abbreviation, kopecks - in numbers (example: Fifteen thousand one hundred forty-two rubles 21 kopecks).
5. Amount – put in numbers, rubles from kopecks are separated by a “-” sign (example: 15142-21).
6. Payer - for a legal entity, the full name, location address is prescribed (example: LLC "Investor" // Russia, Zelenograd, Sovetskaya St., 15), and for a legal entity - full name, place of registration (example: Ivanov Alexander Vladimirovich // Russia, Krasnodar, Lenin St. 11).
7. Payer account number is the sender's account number, consisting of 20 characters (example: 40802810067100010760).
8. Payer's bank - the name and location are indicated (example: “VTB 24” CJSC, Moscow).
9. BIC – bank identification number (example: 044525716).
10. Account No. is the correspondent account number of the sending bank with the Central Bank of the Russian Federation, consists of 20 characters (example: 30101810100000000716).
11. Recipient's bank - the name and location of the bank receiving the money (example: Sberbank OJSC, Moscow).
12. BIC of the recipient's bank - is registered according to the BIC directory (example: 044525111).
13. Account number of the recipient's bank – consists of 20 digits (example: 30101810600000000886).
14. Recipient – ​​name of the addressee to receive the transfer, for legal entities – full name, for individuals – full name
15. Recipient's account number – consists of 20 characters.
16. Type of payment - is indicated by a code (example: PP = 01).
17. Payment deadline. - not filled in.
18. Name pl. - not filled in.
19. Outline of boards – numbers from 1 to 5 (in accordance with the Federal Law) or not filled in (example: 1 – payment for compensation for harm to life/health and alimony, 2 – wages, 3 – taxes, 4 – any monetary claims, 5 – other documents in dated order).
20. Code – usually indicated as 0.
21. Res.field – not filled in.
22. Purpose of payment - the purpose of the PP is specified with additional information (example: payment for goods according to invoice No. 123, VAT not regional)
23. TIN is required, 10 digits for legal entities and 12 characters for individuals.
24. KPP – registration code, consists of 9 characters.
25. M.P. – the sender’s stamp is affixed.
26. Signatures – the sender’s signature, as in a signature card or passport.
27. Bank marks – seal and mark of a bank employee.

Signing electronic documents.

As stated above, money orders may be provided electronically. In order for an electronic order to have the same legal force as a paper one, an electronic signature is applied to it. According to 63-FZ, it is equal to handwritten.

Electronic PPs are generated in online banks when it is necessary, for example, to make a payment, and for the convenience of users they do not need to be signed, printed or taken to the bank for execution.

How to create a sample of filling out a payment order for taxes and contributions in 2019? What do the codes on the payment mean and how to decipher them? Have changes to payments for organizations and individual entrepreneurs been approved for 2019? How to correct errors in a document? We will analyze the answers to these questions in detail in the article and provide you with a download of the current form and samples.

How to fill out a payment order in 2019

The general rules for processing payments are written down in Appendix 1 to the Regulations of the Bank of Russia dated September 19, 2012 No. 383-P. This document contains a list and description of the details in the payment order, as well as a standard payment form.

To fill out a standard payment order form when paying taxes and contributions to the budget, you need to use special rules that are written in Appendix 2 to Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013.

A sample with a detailed explanation of each field, which you will find below in the article, will help you correctly draw up a payment order for taxes and fees.

Experts will tell you what tax agents should take into account when filling out a payment slip in the “” program “” course.

Sample payment slip for taxes and contributions in 2019 with field codes

The table with instructions for filling out the fields, which is presented below in the article, will help you fill out each field in the payment order for taxes and insurance premiums.

Explanation of the fields in the payment slip for taxes and contributions in 2019

An example of filling out a payment form for taxes and contributions in 2019

Compare the payment order with the samples if you are transferring taxes and contributions from employee salaries to the budget. Most values ​​in payment slips for other taxes are filled out in a similar way.

Sample payment order for personal income tax for 2019

Sample payment order for insurance premiums for 2019

How to fix errors in payments

If you made a mistake in your payment, the mistake must be corrected. The procedure for correcting inaccuracies in a payment order depends on which details are recorded incorrectly. Below you will find a table with rules for correcting payments in different situations.