BCC changes in 2021, comparative table

From 2021 a new order with the KBK is in force

From 01/01/2019, Order of the Ministry of Finance dated 01/07/2013 No. 65n, which approved the budget classification codes, became invalid (Part 1 of the Letter of the Ministry of Finance dated 08/10/2018 No. 02-05-11/56735).
And in its place, there is a new order on the BCC for 2021 (Order of the Ministry of Finance dated 06/08/2018 No. 132n. However, all the main BCCs have not changed. Contributions and main taxes are paid according to the same codes as in 2021.

In short, two new codes have been added to the KBK list intended for “physicists”: 182 1 0600 110 – single tax payment of an individual (for property taxes) and 182 1 0500 110 – tax on professional income (tax for registered self-employed citizens).

There are also four new BCCs for legal entities under a new tax on additional income from the production of hydrocarbons.

Actually, that’s all the main taxpayers need to know. However, if you are interested, we will tell you about the innovations for 2021 in more detail.

Type of consumption of KRB

Target items of KRB expenditures are detailed by the types of KRB expenses by type of budgetary allocations, as well as expenses of budgetary and autonomous institutions. In 18-20 categories of the KRB, codes for types of expenses are established. According to the requirements, paragraphs 47 - 51 of Order No. 132n, costs are distributed according to certain types of expenses of the KRB.

With regard to some codes of types of expenses (in terms of expenses for subsidies and grants), the name and purpose regulated by clause 3.1 of the Letter of the Ministry of Finance of the Russian Federation No. 02-05-11/56735 has changed. An example of one of the expense type codes is given in the table.

Clarifications were given from the Ministry of Finance in accordance with 3.2 of Letter No. 02-05-11/56735 regarding the attribution of costs to the corresponding expense type codes in 2019, in particular:

• according to KVR 210 “Development, purchase and repair of weapons, military and special equipment, industrial and technical products and property”, budget allocations for the purchase of goods, works and services are reflected, the list of which is determined on the basis of the provisions of regulatory legal acts governing relations in this area ;
• according to KVR 244 “Other procurement of goods, works and services”, expenses include budgetary allocations for the provision of services for conducting an examination to verify the results provided by the supplier (contractor, performer) provided by the contract, in terms of their compliance with the terms of the state contract, regardless of the scope and the purpose of its conclusion, etc.

New KBK 2021

13 new BCCs have been officially approved for 2021. Nine for taxes and excise taxes, two for state duties, one for property taxes of individuals (Federal Law No. 459-FZ dated November 29, 2018, Order of the Ministry of Finance dated September 20, 2018 No. 198n). The complete list is in the table.

New BCCs for insurance premiums in 2019

From 2021, the BCC for insurance premiums has become smaller. The point is that the BCC for fines and penalties on insurance premiums for additional tariffs has been changed. Now these BCCs do not depend on the special assessment (Order of the Ministry of Finance dated 06/08/2018 No. 132n). Here is a table with the changes.

Tables with all KBK for 2019

The BCC for basic taxes and contributions remained unchanged, that is, the same as in 2021. In this regard, there is simply no point in listing the BCC changes in 2021 in a comparative table. But in the tables below you will find the BCCs that will be in effect in 2021.

KBK for paying taxes for organizations and individual entrepreneurs on OSN

KBK for paying taxes for organizations and individual entrepreneurs in special modes

KBC for insurance premiums

KBK for payment of other taxes for all organizations and individual entrepreneurs

KBK for payment of penalties on contributions

As a general rule, when paying penalties in the 14th-17th categories, the value is “2100”. However, there is an exception to this rule:

KBC for payment of fines on contributions

When paying a fine, as a rule, the 14th-17th digits take the value “3000”. But here we should not forget about exceptional cases:

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KBK NDFL

There are no changes in 2021 regarding personal income tax codes. The choice of BCC depends on who remits the tax (taxpayer or tax agent): for example, for companies paying tax for employees, for individual entrepreneurs paying personal income tax for themselves, and for individuals who received income from the sale of property, different classification codes are used.

Here is the KBK for personal income tax 2021 (for individuals, the tax is transferred by the agent or the taxpayer himself):