Tax Service of Sevastopol: the rules for filling out payment orders for taxes have changed

From April 1, 2026, payment orders for the transfer of taxes and fees must be filled out according to new rules, taking into account the requirements Order of the Ministry of Finance of Russia dated May 16, 2025 No. 58n. The innovations will primarily affect legal entities, individual entrepreneurs and self-employed citizens when transferring to the budget system of the Russian Federation.

It is necessary to pay attention to key changes in filling out payment orders.

Taxpayer identification:

• For individual entrepreneurs, lawyers, notaries and heads of peasant farms, full name and legal status are required. For legal entities, any abbreviations or unofficial abbreviations are prohibited. Only the full official name, fully consistent with the entry in the Unified State Register of Legal Entities, without replacing words with initials or synonyms.
• For self-employed people, you must indicate your full name, type of activity and Taxpayer Identification Number.
• Notaries and lawyers are also required to indicate their full name, type of activity and TIN.

The “Purpose of payment” field must contain comprehensive information: name of goods, works or services; numbers and dates of contracts; commodity documents (invoices, delivery notes, acts).

A new detail “Actual payer” is introduced for large companies where payments are made not by the manager, but by an employee or a paying agent. If money is transferred from a legal entity’s account not by the business owner himself, but by a hired employee or a paying agent, his details will need to be indicated on the payment slip.

When transferring taxes as a single tax payment (STP), the following details must be provided:

Payer details:

• Field 8 (“Payer”): indicate the full name of the organization. For individual entrepreneurs (lawyer, notary, head of a peasant farm), the surname, first name, patronymic, as well as legal status are indicated.
• Field 60 (“Payer INN”): taxpayer identification number.
• Field 102 (“payer checkpoint”): the value “0” is always entered (even for legal entities).
• Field 101 (“Payer status”): code “01” is indicated.
• Fields 9, 10, 11, 12: standard bank details of the sending party (current account number, bank name, bank identification code and correspondent account).

Recipient details (same for all payers):

• Field 16 (“Recipient”): Treasury of Russia (Federal Tax Service of Russia).
• Field 61 (“recipient’s tax identification number”): 7727406020.
• Field 103 (“Recipient’s checkpoint”): 770701001.
• Field 13 (“Recipient’s Bank”): OCC No. 7 of the State Bank of Russia for the Central Federal District//UFK for the Tula Region.
• Field 14 (“BIC of the recipient’s bank”): 017003983.
• Field 15 (“Recipient’s bank account number”): 40102810445370000059.
• Field 17 (“Recipient’s account number”): 03100643000000018500.

Payment parameters:

• Field 6 (“Amount in words”): when drawing up a document on paper, the amount is indicated with a capital letter in rubles, and kopecks are written in numbers.
• Field 18 (“Operation type”): code “01”.
• Field 21 (“Payment order”): code “5”.
• Field 22 (“Unique accrual identifier”): code “0”.
• Field 104 (“Budget classification code”): a single code 182 01 06 12 01 01 0000 510 is used for the EPP.
• Field 105 (“OKTMO”): “0” is entered.
• Fields 106, 107, 108, 109 (bases, customs codes and document dates): “0” is entered.
• Field 24 (“Purpose of payment”): simply write “EPP”.
• Fields 19, 20, 23, 110: remain empty (not filled in).

Errors when filling out payment orders may lead to payment refusal. The bank may return the payment order for correction, which, in the case of paying taxes, threatens with penalties until the money is received into the budget. In addition, if a payment order is filled out incorrectly, the transaction may be considered suspicious, which will lead to the blocking of the account.

Let us clarify that with samples of payment orders when transferring taxes to EPPas well as in case of transfer of funds, not related to the EPPcan be found in a special section of the website of the Federal Tax Service of Russia «All about ENS».

source: press service of the Federal Tax Service of Russia in Sevastopol

Message Tax Service of Sevastopol: the rules for filling out payment orders for taxes have changed appeared first on Crimea news | CrimeaPRESS: latest news and main events.