KBK for VAT is a budget classification code that must be indicated when filling out a payment order to transfer value added tax (as well as penalties and fines on it) to the budget. Budget classification codes are special identifiers, consisting of 20 characters, for payments to the budget. They serve to distribute funds in the budget. BCC for VAT, as well as other codes, are established annually by Order of the Ministry of Finance, but the values themselves may change less frequently. The BCC values for tax payments differ from those established for penalties and interest (VAT); The 2021 BCC was approved by Order of the Ministry of Finance dated 06/08/2018 No. 132-n.
Who pays and when
According to Art. 143 of the Tax Code of the Russian Federation, taxpayers for this type of fee are legal entities and individual entrepreneurs, but it is believed that ultimately it is paid by the buyer. The fact is that value added tax is indirect. With its help, the state seeks to receive part of the premium that the manufacturer or seller sets on the price of the product at each stage of production or sales. The tax is calculated by the manufacturer and the seller, but it is included in the cost of the product; in addition, the entrepreneur deducts the input VAT already paid when purchasing goods for production. Thus, the buyer is the source of the collection, but in the legislative act - in the Tax Code - individuals are not mentioned as VAT payers; they do not calculate or transfer it.
This financial commitment is of great importance for the budget and not only in terms of revenue. The state, by introducing a value added tax, ensures the contribution of funds to the budget earlier than the final sale of products, which increases the efficiency of the obligation and its collection.
IMPORTANT!
From 01/01/2019, VAT has been increased from 18% to 20%.
Fine
If an individual or legal entity does not pay the transport tax or does so later than the specified period, the tax service imposes a fine on such taxpayer in the amount of:
- 20% of the required amount of transport duty;
- 40% of the duty amount if it is proven that the payer provided incorrect information in the tax return or deliberately failed to pay the tax.
For each day of tax delay, the taxpayer is charged a penalty. The amount of penalties is calculated using the following formula: amount of overdue tax x number of overdue days x refinancing rate x percentage of penalties .
A simple example will help you better understand how the amount of the fine is calculated. Let's say a taxpayer has not paid transport tax in the amount of 3,000 rubles. Payment was delayed by 60 days. In this case, the amount of the penalty will be: 3000 x 60 x 1/300 x 8.25 = 4950 rubles . And if the tax service imposes another fine on the debtor in the amount of 20%, then the amount will increase by 600 rubles.
However, basic attentiveness of the payer will help avoid unwanted problems with the tax service.
The value of BCC for the main VAT liability
Budget classification codes are established uniformly for legal entities and individual entrepreneurs; the values do not depend on the status of the taxpayer and the legal form.
In 2021, the BCC values for this tax are the same as in 2021. The data for the main obligation is given below.
| Purpose of payment | KBK indicator |
| Value added tax on goods, as well as works and services sold on the territory of the Russian Federation | 182 1 0300 110 |
| Tax on goods, works, services from Belarus and Kazakhstan | 182 1 0400 110 |
| Tax on goods, works, services from abroad | 153 1 0400 110 |
Import from EAEU countries - BCC for import VAT
Since May 29, 2014, the EAEU has existed - the Eurasian Economic Union. The unification of the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan into a single economic zone has simplified the procedure for trade policy and commodity exchange between countries. The main idea of creating the EAEU is to ease the tax burden in the process of trade between participants. Also, a Customs Union has been created for the EAEU member countries, establishing uniform rules for regulating foreign trade with third parties. Currently, Armenia and Kyrgyzstan have also joined the EAEU. Thus, a special regime for paying value added tax for taxpayers from the Russian Federation has been established when trading with Belarus, Kazakhstan, Armenia and Kyrgyzstan.
VAT when purchasing goods from EAEU countries is paid by taxpayers both with a general tax regime and with special regimes.
It is important to remember that VAT when importing from EAEU countries is paid not upon import at customs, but to the territorial Federal Tax Service through a payment order. VAT must be transferred even if the counterparty is not from the countries of the Customs Union, but imports goods from the territory of the EAEU countries.
You will also have to pay VAT if the purchased products were previously imported into the EAEU countries.
This VAT can be calculated using a special formula:
Import VAT = (product price + excise tax amount (if any)) × tax rate (10%, 20%).
From 01/01/2019, the tax rate has been increased from 18 to 20%.
If a product is purchased in a foreign currency, its price must be converted into rubles at the current exchange rate at the time the product is accepted for accounting.
After registering goods from the EAEU countries, it is necessary to transfer VAT (KBK - 182 1 0400 110) to the tax office by the 20th day of the month following the period in which imported products were accepted for accounting.
During this period, the taxpayer is also required to submit a declaration on indirect taxes (import VAT - indirect tax) along with an application for the import of products and the transfer of value added tax. The territorial Federal Tax Service must provide all settlement and payment documents for imported goods (invoice, delivery note, etc.) and a certified copy of a bank statement reflecting the VAT payment transaction.
For penalties and fines
The CBC “VAT Penalties” in 2021 are also similar to those used in 2021. The table shows the current indicators of BCC when paying VAT.
| Type of collection | KBK VAT, penalties | Fines |
| Value added tax on goods, as well as works and services sold on the territory of the Russian Federation | 182 1 0300 110 | 182 1 0300 110 |
| Value added tax on goods imported into the Russian Federation from Belarus and Kazakhstan | 182 1 0400 110 | 182 1 0400 110 |
| Value added tax on goods imported into the territory of the Russian Federation (the payment administrator in this case is the Federal Customs Service of Russia) | 153 1 0400 110 | 153 1 0400 110 |
If the payment deadline is missed, VAT penalties will apply; BCC 2021 will be required when filling out a payment order for the transfer of penalties on your own initiative or at the request of the tax authority.
KBK "VAT fine" 2021 for legal entities is required when drawing up a payment document for payment of a fine, which is assigned for untimely or improper fulfillment of a financial obligation (for example, in case of incomplete payment of the established fee).
What is KBK for transport tax
The KBK number for transport tax consists of 20 different digits required to fill out payment documentation for transferring the tax, as well as charges for non-payment of fines and penalties. With the help of this system, money is distributed and taxes of various types are paid. Using a set of numbers, the debtor can make payment at any terminal in the city.
Each type of tax contribution is assigned an individual code. It denotes all other types of taxes, duties and penalties. Any citizen can find it out in the special KBK directory or on the electronic portal of the Federal Tax Service. This document indicates all combinations for a specific type of payment.
For tax agents
Tax agents for VAT are, in accordance with Art. 161 Tax Code of the Russian Federation:
- tenants of property from government agencies and local governments;
- purchasers of goods, work and services from foreign organizations operating in the Russian market, which themselves are not registered as taxpayers in the Russian Federation;
- buyers of state property, with the exception of individual entrepreneurs;
- bodies, companies and individual entrepreneurs authorized to sell confiscated property, etc.;
- from 01.10.2011 - buyers of property and (or) property rights of debtors declared bankrupt (with the exception of individuals who do not have the status of individual entrepreneurs);
- registered as taxpayers (organizations and individual entrepreneurs) carrying out business activities using agency agreements, commission agreements or agency agreements, and making settlements under them with foreign persons who are not registered with the tax authorities as taxpayers.
The tax agent indicates its status in field 101, which is designated by the code “02”.
| Status | BCF value |
| Tax agent | 182 1 0300 110 |
Classification codes for 3-NDFL
The most standard budget classification codes in 3 personal income tax declarations:
| Individuals registered as individual entrepreneurs, notaries, lawyers, and other persons with private practice | 182 1 0100 110 |
| Other persons | 182 1 0100 110 |
When applying for a deduction, the application form, approved by order of the authorized body dated February 14, 2017 No. ММВ-7-8/ [email protected] , also provides for the indication of the BC code. It is important to know that you should indicate the same code as in section 1 of form 3-NDFL.
Important! The list of sources of income (KBK directory), approved by order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-1 / [email protected] , provides for several dozen KBK for individuals.
Please pay attention to the annual update of the program. If there is a need to submit information about income for an out-of-date tax period, you will need to fill out the declaration in the version of the program for the corresponding year. The application will allow you not only to print the declaration, but also to upload the file in electronic form, which will significantly speed up the process of submitting documents to the responsible person. It is better to find out about the release of a new version of the application on the official website of the Federal Tax Service of Russia.
However, if there is no possibility of automated submission of the declaration, the corresponding form can be obtained from any territorial office of the authorized body. A form filled out by hand is also required to be accepted, as is a typewritten form. It should be filled out extremely carefully - crossing outs and corrections in the form are not allowed.
How to fill out a payment form
Budget classification codes are indicated in field 104; they are the same for the entire country. When filling out the payment form, it is necessary to take into account that the details are indicated by the tax office to which the payer is assigned in accordance with his location. The registration rules are specified in Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013, as amended.
When filling out, you must also correctly indicate:
- payer status (check in the article > “What is the payer status in a payment order and how to fill it out”);
- payment amount (integer);
- quarter for which payment is made (in the form “KV.01.2019”).
What are KBK codes for?
The legislation provides a precise definition of this concept. It is designated as follows: “a group of income, ways of financing and costs of a budgetary organization of the Russian Federation.” BCCs have a standard appearance; if the form is filled out correctly, the tax fee is in any case sent exactly to the address. The possibility of a software error occurring is unlikely.
In the payment documentation they are indicated in the “payment purpose” paragraph. Specifying a special indicator can significantly reduce payment time. Budget systematization numbers are based on the principles of integrity. All ciphers must consist of only 20 digits, where each specific group solves only its own problems. BCC for transport tax must be used to solve the following problems:
- budgeting;
- submitting budgets;
- reporting.
Based on information about the methods of use and purpose of various types of budget system ciphers, it becomes clear that they operate in accordance with the resolution of the Russian Ministry of Finance . Since the beginning of 2015, these digital values have been updated and approved by a new decree of the Government of the Russian Federation dated December 16, 14 No. 150.
Error while filling
If significant errors that could affect the amount of taxes are discovered in the declaration form already submitted to the tax authority, changes should be made to it officially.
Important! The clarifying form is similar to the qualifying one. That is, if an error is discovered in 2021 for the 2016 reporting period, you should fill out a 2021 sample form to correct it.
Documents justifying the legality of such clarification should be attached to the updated form. Additionally, the package of documents allows for the presence of a cover letter explaining the reason for the clarification.
This detailed article provided comprehensive information on the issues of indicating the KBK personal income tax in 3-NDFL, as well as on the procedure for filing and possible adjustment of the declaration form. This is a simple process if you approach it responsibly and carefully, as required by any official financial document.
