A unique accrual identifier (UIN) is a special requisite designed to systematize payment orders. The document is valid on the basis of an order introduced in 2014 from the Ministry of Finance of the Russian Federation. It consists of a unique combination of numbers and the name of the payment direction. To make a contribution to the state or municipal budget, you must indicate the numbers in the code field.
The UIN is used when paying for the following receipts:
- taxes;
- fees;
- government and public services;
- other payments sent to the tax authorities of the Russian Federation.
It is worth considering that this detail is not always used to identify a payment, however, many banks require a UIN from the client when making a transaction.
Individuals will have to use the details when paying tax on:
- transport;
- property;
- land.
Payments are made on the basis of a tax notice, which is generated and sent by the fiscal authority of the Russian Federation. Today, it is possible to pay taxes online. This method of repaying debts with fiscal authorities involves automatic display of the code.
In what cases should you indicate the UIN?
In 2021, the UIN must be indicated only in payment orders for payment of arrears, penalties or fines at the request of the Federal Tax Service, Pension Fund or Social Insurance Fund.
That is, to indicate the UIN, organization or individual entrepreneur in the payment:
- first they must receive from the Federal Tax Service, Pension Fund or Social Insurance Fund an official request for payment of arrears, penalties or fines;
- find the UIN code in this requirement;
- transfer it to your payment card in field 22 “Code”.
The UIN field can be found at the bottom of the payment order:
Accordingly, to the question “where can I get the UIN?” there is only one answer - in the request for payment received from the regulatory authorities. There is no single UIN for taxes or contributions. In each specific case the code is unique.
What to indicate in field 22
Payment order field 22 “Code” cannot be empty. It is necessary to indicate a unique accrual identifier, and if it is absent, enter zero (“0”). A payment with field 22 left blank is not completed correctly and the bank will not accept it.
IMPORTANT. It is not the taxpayer’s responsibility to independently determine the UIN for a particular payment. This code is transferred from the payment request. Moreover, there is no single value that would be applied to all taxes, fees, contributions, penalties or sanctions. Each code is unique.
If you make a mistake in the UIN
Using the UIN number, taxes, insurance contributions and other payments to the budget are automatically recorded. Information about payments to the budget is transmitted to the GIS GMP. This is the State Information System about State and Municipal Payments. If you specify the wrong code, the system will not identify the payment. And the obligation to pay will be considered unfulfilled. And as a consequence of this:
- the company will incur debt to the budget and funds;
- continue to accrue penalties;
- you will need to clarify the payment and find out its “fate”;
- the money will arrive to the budget or funds with a delay.
Where can the payer view the identifier?
The payer must always include the UIN code in the payment order in the budget.
Unlike budget classification codes (BCCs), the unique accrual identifier is different for each new transaction. This code cannot be found on the Internet, including on the official websites of the regional Federal Tax Service or Pension Fund.
If payment is made on demand, then the specialist must carefully read the incoming document and find the code in the text of the request itself.
In the event that a current payment is sent, the identifier must also be entered, however, the digital value of the code for such payments will be “0” (FSS Letter No. 17-03-11/14-2337 dated 02/21/2014). That is, when transferring monthly taxes and contributions, 0 is indicated in the appropriate field.
IMPORTANT!
The key point when entering an identifier value is that it is filled out correctly. If a specialist makes a mistake in even one digit, then the GIS GMP (the system through which taxes and contributions are recorded) will not be able to correctly identify and will send a transfer of funds to uncleared payments. As a result, the payer will develop a debt on which penalties will be charged.
UIN and current payments
When paying current taxes, fees, and insurance premiums calculated by payers independently, the UIN is not established. Accordingly, there is no need to indicate it in field 22. Received current payments are identified by tax authorities or funds by TIN, KPP, KBK, OKTMO (OKATO) and other payment details. A UIN is not needed for this.
Also, the UIN does not need to be indicated on the payment slip when paying arrears (penalties, fines), which you calculated yourself and did not receive any requirements from the Federal Tax Service, Pension Fund or Social Insurance Fund.
When paying all current payments, in field 22 “Code” it is enough to indicate the value “0” (FSS Letter No. 17-03-11/14-2337 dated 02/21/2014). There is no need to use quotation marks. Just enter - 0.
If, when transferring current payments in field 22, you indicate “0”, then banks are obliged to execute such orders and do not have the right to require filling out the “Code” field if the payer’s TIN is indicated (letter of the Federal Tax Service of Russia dated 04/08/2016 No. ZN-4-1/6133 ). At the same time, do not leave field 22 completely empty. The bank will not accept such a payment.
Organizations can indicate both the INN and the UIN on their payments at the same time. Or they can only indicate the TIN, since the UIN is not always known. But then there should be 0 in field 22.
Example of a payment order
The private security company CheKa Private Security Company LLC transfers to the budget personal income tax withheld from employee salaries for January 2021. The amount of tax payable is 100,000 rubles.
Since the payment is current, the accountant should not fill out detail 22 “Code”, indicating the UIN. Instead, it will put a zero ("0") here.
If the company fulfilled the requirement to pay arrears, penalties or fines, the accountant would put the UIN code in the payment order 2021. He would duplicate the identifier value from the corresponding requirement.
Please note: errors when filling out tax invoices can be avoided if you generate invoices automatically. Some web services for submitting reports (for example, “Kontur.Extern”) allow you to generate a payment in one click based on data from the declaration (calculation) or the request for tax payment (contribution) sent by the inspectorates. All necessary details - UIN, KBK, recipient data, codes for payer status - are updated in the service automatically, without user participation. When filling out a payment slip, all current values are entered automatically.
UIN for individual entrepreneurs
Individual entrepreneurs, notaries, lawyers, heads of peasant (farm) households and other individuals indicate either the Taxpayer Identification Number (TIN) or the UIN (UIN) in their payments. If both of these details are not filled in, the bank will not accept the payment order. That is, the principle is this (letter of the Federal Tax Service of Russia dated 04/08/2016 No. ZN-4-1/6133):
- if the individual entrepreneur indicated his INN in the payment, then in the “Code” field instead of the UIN, 0 is entered;
- if the UIN is specified, the TIN is not filled in.
How is it formed
The identifier consists of 20-25 digital values and is deciphered as follows:
- 1–3 numbers specify each budget transfer. So, for money transfers to the Federal Tax Service - 182;
- 4th position is always 0 (not currently applicable);
- the following numbers (5 to 19) represent the index or unique value of each payment;
- the last, 20th, digit is determined according to a special algorithm and acts as a verification value.
A unique digital code must be indicated when transferring funds to the following authorities:
- Inspectorate of the Federal Tax Service;
- Pension Fund;
- FSS.
The identifier is placed in the payment order in case of payment according to a demand (fines, fines, arrears) or when transferring the current payment to budgetary authorities.
Conclusions for 2021 about UIN
In field 22 of the payment slip, indicate the UIN (unique accrual identifier), if you know it (for example, indicated in the inspection request for tax payment). It consists of 20 or 25 characters, and all of them cannot have the value “0” at the same time.
In other cases, put “0” (zero) in field 22 (clause 12 of Appendix No. 2 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, Explanations of the Federal Tax Service of Russia), including:
- when paying current tax payments;
- when transferring arrears not at the request of the inspection;
- if the request does not indicate the UIN.
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26.12.2016
Decoding UIN - what is it
UIN is an abbreviation for the name of the special code “Unique Accrual Identifier”.
That is, this code identifies the purpose of the payment credited to the budget. And it can be different:
- tax (what is it?);
- arrears of taxes, fees, fines, etc.;
- penalties for detected arrears;
- fine.
The UIN code is necessary to systematize the accounting of incoming payments. Its mandatory use was introduced in 2014. This code must be indicated in the payment document if it is specified in the payment requirements from the Federal Tax Service (FTS), from the Pension Fund of the Russian Federation (PFR), from the Social Insurance Fund (FSS).
If you incorrectly indicate the UIN in the payment document, the payment will not be identified and, accordingly, will not be taken into account by the recipient.
What can happen if the UIN is specified incorrectly:
- the arrears will not be repaid;
- penalties accrued on the debt will increase every day;
- fines may increase, and then more stringent measures will be taken by the tax service.
The UIN is indicated on the payment order or receipt. Consists of 20 digits, each of which carries a certain information load:
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
- numbers “1 – 3”: indicate the recipient of the money. Here are the most common codes: 182 – tax office,
- 188 – traffic police,
- 393 – FSS;
Each UIN code is absolutely unique, because the payment request numbers are formed in order, without repeating.
Where to find out UIN
You will not find the UIN value for your payment on any website. The fact is that the UIN when paying state duty is unique for each specific payment. Everything is simple if you are given a completed form to pay the state fee. There is a 20- or 25-digit “document index” and it is the same as the UIN for payment of such a receipt.
In the payment order, the UIN is entered in line 22. It can only consist of Arabic numerals or Arabic numerals and Latin letters.
Please note that the UIN cannot be omitted, invented independently, or taken from another receipt or payment. This will cause the money to get stuck and the payment will not be considered completed.
Then you will have to contact the authority where the duty was paid, write a statement and wait for the results of the reconciliation. This may take a long time. And the fee will have to be paid again.
What to do if the UIN is not indicated anywhere
As mentioned above, you cannot leave the field with the UIN value empty.
When paying through State Services and using a ready-made receipt issued by a government agency, you do not need to think about the details at all, they are already indicated correctly and completely in the payment order.
Please note that from the beginning of this year, when paying state fees through the State Services portal, you can take advantage of a 30% discount. This benefit will be valid until the end of 2021. You can pay by credit card, electronic money and using mobile operators.
If you pay, for example, a fine from the traffic police, the UIN value must be indicated directly in the resolution.
If you pay the state duty through the terminal, then enter “0” when filling out the UIN. If you fill out a receipt at the bank yourself, then in field 22 enter the value “UIN0///”.
In practice, it happens that the terminal does not allow payment with the value “0” in the “CODE” (UIN) field; in this case, it is permissible to leave the field empty. But in order to avoid misunderstandings, we strongly recommend that you consult with a bank employee on this issue.
If you pay the fee through a terminal with a ready-made receipt, use the barcode reading service. Then the details will be filled in automatically. Next you need to select. Even if you don’t have a barcode, you don’t have to fill out all the details manually. It is enough to enter the recipient's TIN, and the remaining details will appear automatically.
If you follow these instructions, your payment will be processed and credited where it should be.
What to do if the details when paying the state duty are entered incorrectly
When paying state fees, two types of errors can be made:
- those that did not result in the transfer of funds to the budget (errors in the personal data of the payer);
- those that prevented the transfer of funds (errors in the recipient’s details).
In the first case, you need to write a letter specifying the details and submit it to the appropriate authority where the state duty was paid. The letter is submitted during a personal visit. In this case, you do not need to pay the state fee again.
In another case, it is necessary to verify with the government agency. And write an application for the return of erroneously transferred funds. In this case, you must pay the fee again. As soon as the reconciliation results are available, the re-payment will be returned back to your account.
