What is the tax according to KBK 18210202010061010160: transcript for 2021

The change in the BCC for insurance payments did not affect the amount of contributions to the insurance pension for employees. The code remains the same: 18210202010061010160 kbk. Decoding 2021 and what tax to pay using this code - all the answers are in the article.

The April 2021 changes in budget classification codes affected the payment of insurance pension fees for employees. You can find out whether the codes for paying insurance premiums for employees have changed in 2020 from this article.

The Ministry of Finance issued an order to change the BCC for insurance payments on April 23, 2018. But the changes do not apply to all contributions to the Pension Fund for mandatory pension insurance. For example, the standard amount of contributions to the insurance pension for employees working under normal conditions uses the previous number 18210202010061010160 KBK. The decoding for 2021 and what tax to pay using this code are presented below.

New KBK

BCCs change quite often, and 2021 was no exception. Several new codes have been introduced at once - all of them are presented in the following table.

Codes that appeared in 2021

KBK	Payment
182 1 0100 110	income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2021 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2021 No. 87n);
182 1 0300 110	excise taxes on electronic nicotine delivery systems produced in the Russian Federation;
182 1 0300 110	excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
182 1 0300 110	excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.

Where is reflected

The BCC must be reflected in a special field when filling out payment orders that are necessary to make contributions to budgetary and extra-budgetary funds (insurance contributions, penalties, fines, etc.).

In 2021, a separate field was allocated for codes - 104. When filling out, it is extremely important to indicate the correct combination, because the slightest mistake can entail not only liability according to the Code of Administrative Offenses, but also the need to check the payments made.

Codes that are valid in 2021 for different taxes

The following is a complete list of budget tax classification codes that are in effect in 2021.

VAT

Purpose of payment	KBK
Amount of tax (arrears)
from sales in Russia	182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office	182 1 0400 110
when importing goods - at customs	153 1 0400 110
Penya
from sales in Russia	182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office	182 1 0400 110
when importing goods - at customs	153 1 0400 110
Fine
from sales in Russia	182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office	182 1 0400 110
when importing goods - at customs	153 1 0400 110

KBK for corporate income tax

Purpose of payment	KBK
Amount of tax (arrears)
to the federal budget (except for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office	182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations	182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 0100 110
from dividends from foreign organizations	182 1 0100 110
from interest on state and municipal securities	182 1 0100 110
from income in the form of profits of controlled foreign companies	182 1 0100 110
Penya
to the federal budget (except for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office	182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations	182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 0100 110
from dividends from foreign organizations	182 1 0100 110
from interest on state and municipal securities	182 1 0100 110
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code.	182 1 0100 110
Fine
to the federal budget (except for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)	182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)	182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)	182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)	182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office	182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations	182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations	182 1 0100 110
from dividends from foreign organizations	182 1 0100 110
from interest on state and municipal securities	182 1 0100 110
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code.	182 1 0100 110

Personal income tax

Purpose of payment	KBK
Amount of tax (arrears)
paid by tax agent	182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 0100 110
paid by the resident independently, including from income from the sale of personal property	182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)	182 1 0100 110
Penya
paid by tax agent	182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 0100 110
paid by the resident independently, including from income from the sale of personal property	182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)	182 1 0100 110
Fine
paid by tax agent	182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)	182 1 0100 110
paid by the resident independently, including from income from the sale of personal property	182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)	182 1 0100 110

Transport tax

Purpose of payment	KBK
Amount of tax (arrears)
from organizations	182 1 0600 110
from individuals	182 1 0600 110
Penya
from organizations	182 1 0600 110
from individuals	182 1 0600 110
Fine
from organizations	182 1 0600 110
from individuals	182 1 0600 110

Organizational property tax

Purpose of payment	KBK
Amount of tax (arrears)
for property not included in the Unified Gas Supply System	182 1 0600 110
for property included in the Unified Gas Supply System	182 1 0600 110
Penya
for property not included in the Unified Gas Supply System	182 1 0600 110
for property included in the Unified Gas Supply System	182 1 0600 110
Fine
for property not included in the Unified Gas Supply System	182 1 0600 110
for property included in the Unified Gas Supply System	182 1 0600 110

Land tax for organizations

Where is the land plot located?	Payment type	KBK
Moscow St. Petersburg Sevastopol	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
Urban district without additional administrative entities	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
Urban district if it contains intra-city administrative entities	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
Intracity administrative entity	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
Intersettlement territories	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
Rural settlement	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110
urban settlement	Tax	182 10600 110
	Penalty	182 10600 110
	Fine	182 10600 110

Water tax

Purpose of payment	KBK
Amount of tax (arrears)	182 1 0700 110
Penya	182 1 0700 110
Fine	182 1 0700 110

Insurance contributions for pension insurance (former contributions to the Pension Fund)

Purpose of payment	KBK
Amount of tax (arrears)
for pension insurance for employees	182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.	182 1 0210 160
Additional pension contributions at tariff 1	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Penya
for pension insurance for employees	182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.	182 1 0210 160
Additional pension contributions at tariff 1	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Fine
for pension insurance for employees	182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.	182 1 0210 160
Additional pension contributions at tariff 1	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2	182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment

Insurance contributions for social insurance (former contributions to the Social Insurance Fund)

Purpose of payment	KBK
Amount of tax (arrears)
in case of temporary disability and in connection with maternity	182 1 0210 160
for insurance against industrial accidents and occupational diseases	393 1 0200 160
Penya
in case of temporary disability and in connection with maternity	182 1 0210 160
for insurance against industrial accidents and occupational diseases	393 1 0200 160
Fine
in case of temporary disability and in connection with maternity	182 1 0210 160
for insurance against industrial accidents and occupational diseases	393 1 0200 160

Insurance premiums for compulsory medical insurance

Purpose of payment	KBK
Amount of tax (arrears)
to the FFOMS budget for employees	182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0213 160
Penya
to the FFOMS budget for employees	182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0213 160
Fine
to the FFOMS budget for employees	182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage	182 1 0213 160

Briefly about the specifics of the patent tax system

The patent taxation system (PTS) was introduced in the Russian Federation on January 1, 2013 (Chapter 26.5 of the Tax Code of the Russian Federation). Its essence is that the entrepreneur pays a fixed percentage of the potential income determined for the place of business (subject of the Russian Federation).

The ability to apply PSN is established at the level of a constituent entity of the Russian Federation or at the level of a municipal or district entity. To do this, a special law must be adopted by the local legislative body.

PSN allows individual entrepreneurs:

do not pay VAT (except customs), personal income tax, property tax (except taxable at cadastral value);
do not submit tax reports;
do not keep accounting (but only a book of income in the form approved by order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n);
take advantage of a deduction in the form of the amount of costs for the purchase of cash registers.

Find out which individual entrepreneurs are allowed not to use CCP until 07/01/2021.

To use PSN IP you will need:

Conduct activities in the area where this system is introduced.
Carry out activities that allow the transition to PSN. All types of such activities are listed in Art. 346.43 Tax Code of the Russian Federation. However, there may be variations in local laws regarding the patent system (for example, the activities listed will be partially represented). Therefore, individual entrepreneurs should also familiarize themselves with local legislation on PSN.
Receive income from activities under all patents of no more than 60 million rubles/year.
Have no more than 15 employees (for all types of individual entrepreneur activities).
Submit an application to your tax office for the transition to PSN (10 days before the start of the relevant activity).
Pay for the patent within the established time frame:
patents for a period of up to 6 months - completely before the expiration of the patent;
patents for a period of 6 to 12 months - 1/3 during the first 90 days, 2/3 until the patent expires.

Find out about the pros and cons of PSN from our article.

BCC for special tax regimes

For those who use special regimes, the following BCCs apply.

UTII

Amount of tax (arrears)	182 1 0500 110
Penya	182 1 0500 110
Fine	182 1 0500 110

simplified tax system

Amount of tax (arrears)	from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110
Penya	from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110
Fine	from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110

Unified agricultural tax

Amount of tax (arrears)	182 1 0500 110
Penya	182 1 0500 110
Fine	182 1 0500 110

Patent

Amount of tax (arrears)
tax to the budgets of city districts	182 1 0500 110
tax to the budgets of municipal districts	182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 0500 110
tax to the budgets of urban districts with intracity division	182 1 0500 110
to the budgets of intracity districts	182 1 0500 110
Penya
tax to the budgets of city districts	182 1 0500 110
tax to the budgets of municipal districts	182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 0500 110
tax to the budgets of urban districts with intracity division	182 1 0500 110
to the budgets of intracity districts	182 1 0500 110
Fine
tax to the budgets of city districts	182 1 0500 110
tax to the budgets of municipal districts	182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol	182 1 0500 110
tax to the budgets of urban districts with intracity division	182 1 0500 110
to the budgets of intracity districts	182 1 0500 110

Income from profits of a controlled foreign company

If the controlling person receives income from a foreign company, the BCC will be required to pay income tax.

Individual

KBC for personal income tax payment for individuals:

KBK	Payment
18210102010011000110	If the tax agent pays personal income tax
18210102020011000110	Tax on profits received by notaries or persons engaged in private practice
18210102050011000110	Personal income tax on the income of those persons who are recognized as controlling persons of a foreign company

KBK for payment of state duty in 2018

Purpose of payment	KBK
on proceedings in arbitration courts	182 1 0800 110
on proceedings in the Constitutional Court of the Russian Federation	182 1 0800 110
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation	182 1 0800 110
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation	182 1 0800 110
on proceedings in the Supreme Court of the Russian Federation	182 1 0800 110
for state registration of: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions	182 1 0800 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code “8000”, that is, 182 1 0800 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN-4-1/193))
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others	321 1 0800 110
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations	182 1 0800 110
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget	000 1 0800 110
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses	188 1 0800 110
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses	000 1 0800 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate in categories 1– 3 KBK administrator code “000” is not allowed.)
for consideration of applications for concluding or amending a pricing agreement	182 1 0800 110

Sign designations

KBK 2021 consists of 20 characters and is divided into groups consisting of 1-5 characters each:

Character number/numbers	What do they mean
From 1 to 3	Indicates the addressee to whom the payment is intended. For example, when paying income tax, the first three digits of the BCC are 182, and when paying contributions to the Pension Fund - 392
4	Indicates a group of financial receipts
From 5 to 6	Tax code. collection For example, fear. contributions – 02, excise taxes and insurance. contributions – 03, and payment of state duty – 08
From 7 to 11	Art. and sub-item of receipt
From 12 to 13	They indicate the budget level where the money will go. For example, fed. level – 01, region. – 02
From 14 to 17	Reason for performing a financial transaction
From 18 to 20	Income category. For example, payment of tax is reflected as 110, and receipts on a gratuitous basis - as 150

KBC for payment of fines

Purpose of payment	KBK
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation	182 1 1600 140
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation	182 1 1600 140
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation	182 1 1600 140
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses	182 1 1600 140
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers	182 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation)	392 1 1600 140
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ	392 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia)	393 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia)	394 1 1600 140
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products	141 1 1600 140 (if the payment administrator is Rospotrebnadzor) 160 1 1600 140 (if the payment administrator is Rosalkogolregulirovanie) 188 1 1600 140 (if the payment administrator is the Ministry of Internal Affairs of Russia) (Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”)
for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions	182 1 1600 140
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation	182 1 1600 140
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation	182 1 1600 140

Excise taxes

Excise codes:

Code	Payment
18210302011011000110	Ethyl. food grade alcohol
18210302012011000110	Ethyl. alcohol from non-food raw materials
18210302020011000110	For alcohol content products
18210302100011000110	For beer
18210302030011000110	For tobacco
18210302041011000110	For gasoline

Transitional table of KBK codes for 2018

As you know, from the beginning of 2021, the administration of insurance premiums was transferred from the funds to the Tax Service. The exception was traumatic contributions - they remained under the jurisdiction of the Social Insurance Fund. In this regard, the structure of the budget classification codes itself has changed. Therefore, if you have to pay debts for past tax periods, the transitional BCCs, which are presented in the following three tables, will be useful:

the first contains the BCCs for which contributions must be paid for employees;
the second contains codes that entrepreneurs use when paying contributions for themselves;
the third part lists the KBK for payment of pension contributions at additional rates.

Employee contributions

Payment	KBC in 2021	KBC in 2017-2018
Payment	KBC in 2021	For periods up to 2021	For the periods 2017-2018
Contributions to employee pension insurance at basic rates
Contributions	392 1 0200 160	182 1 0200 160	182 1 0210 160
Penalty	392 1 0200 160	182 1 0200 160	182 1 0210 160
Fines	392 1 0200 160	182 1 0200 160	182 1 0210 160
Social insurance contributions
Contributions	393 1 0200 160	182 1 0200 160	182 1 0210 160
Penalty	393 1 0200 160	182 1 0200 160	182 1 0210 160
Fines	393 1 0200 160	182 1 0200 160	182 1 0210 160
Employer contributions to health insurance
Contributions	392 1 0211 160	182 1 0211 160	182 1 0213 160
Penalty	392 1 0211 160	182 1 0211 160	182 1 0213 160
Fines	392 1 0211 160	182 1 0211 160	182 1 0213 160

IP contributions

Payment	KBC in 2021	KBC in 2017-2018
Payment	KBC in 2021	For periods up to 2021	For the periods 2017-2018
Entrepreneurs' contributions to pension insurance
Fixed contributions (minimum wage × 26%)	392 1 0200 160	182 1 0200 160	182 1 0210 160
Contributions from income over 300 thousand rubles.	392 1 0200 160	182 1 0200 160
Penalty	392 1 0200 160	182 1 0200 160	182 1 0210 160
Fines	392 1 0200 160	182 1 0200 160	182 1 0210 160
Fixed contributions of entrepreneurs for health insurance
Contributions	392 1 0211 160	182 1 0211 160	182 1 0213 160
Penalty	392 1 0211 160	182 1 0211 160	182 1 0213 160
Fines	392 1 0211 160	182 1 0211 160	182 1 0213 160

Pension contributions at additional rates

Payment	KBC in 2021	KBC in 2017-2018
		The tariff does not depend on the results of SOUT	The tariff depends on the results of the SOUT
For workers from List 1
Contributions	392 1 0200 160	182 1 0210 160	182 1 0220 160
Penalty	392 1 0200 160	182 1 0200 160
Fines	392 1 0200 160	182 1 0200 160
For workers from List 2
Contributions	392 1 0200 160	182 1 0210 160	182 1 0220 160
Penalty	392 1 0200 160	182 1 0200 160
Fines	392 1 0200 160	182 1 0200 160

Results

The rules for calculating penalties on contributions from 2021 are subject to the requirements of the Tax Code of the Russian Federation. Compliance with the special requirements for payment documents for the transfer of fines is necessary when issuing a payment order for the payment of this payment. In some cases, errors made in the payment document do not prevent the payment from being credited to the correct treasury account.

Sources

https://nalog-nalog.ru/uplata_nalogov/rekvizity_dlya_uplaty_nalogov_vznosov/kbk_po_strahovym_vznosam_tablica/
https://assistentus.ru/kbk/strahovye-vznosy-za-rabotnikov/
https://xn—-btbhxcbx.xn--p1ai/pensionnyie-vznosyi/
https://buhguru.com/strahovie-vznosy/kbk-strahovye-vznosy-2019-tablitsa.html
https://nalog-nalog.ru/strahovye_vznosy/uplata_strahovyh_vznosov/kbk_peni_po_strahovym_vznosam/