What to write in the payment instructions in Sberbank Online?

Sberbank online is a special offer for people cooperating with this bank, which can significantly simplify their lives. The application allows you to perform many transactions, which previously would have required you to stand in line for a long time and generally waste time visiting the bank, online, incredibly quickly and very conveniently. However, a person who is not accustomed to using this application may not understand some fields. When creating a form for sending funds, the system may require you to enter the name of the payment in a special line. What should I write in the payment instructions in Sberbank Online and do I need to fill it out, and what information is acceptable?

VAT?

VAT
is always written in the purpose of payment. In any payment orders and under any tax regime.

Legal meaning of changing the purpose of payment

Today, in judicial practice there is an ambiguous situation regarding the recognition of the legality of making changes to the purpose of payment:

1. It is believed that the sender and recipient of funds must reach mutual agreement to change the purpose of the payment by exchanging letters. This position is supported by a number of courts.

Thus, the resolution of the Federal Antimonopoly Service of the West Siberian District dated December 2, 2011 No. A70-2105/2011 states that banks cannot interfere in the contractual relations of the parties to a transaction carried out using a payment order executed by the bank. In this connection, further disagreements that arose between the parties through no fault of the financial institution must be resolved without the participation of the bank. The court points out the need to obtain the consent of the party to make changes to the purpose of the payment document.

A similar position is reflected in the decisions of the following federal arbitration courts:

• Ural District dated June 23, 2011 in case No. A76-18273/2010-62-513;
• Central District dated July 13, 2011 in case No. A54-2219/2010С16.

2. The sender of funds has every right to change the purpose of the payment.

In the resolution of the Federal Antimonopoly Service of the West Siberian District dated December 23, 2010 in case No. A75-12877/2009, the court stated that since corrections in the payment order are unacceptable, changes to it must be made in another way, for example, in the form of a statement from the sender issued in the form of a letter money. In accordance with paragraph 2 of Art. 209 of the Civil Code of the Russian Federation, the owner of property can perform any actions with his property if they do not contradict the law and do not violate the rights of other persons.

Since the bank cannot control what and where the money is sent, the court found it sufficient for the sender to draw up a letter that should be used together with the payment order.

A similar position is reflected in the decisions of the following federal arbitration courts:

• FAS Volga-Vyatka District dated October 16, 2013 in case No. A31-7149/2012;
• East Siberian District dated 03/02/2010 in case No. A19-11526/2009;

• West Siberian District dated December 22, 2010 in case No. A03-2483/2010.

3. Changing the purpose of payment in an executed payment order is unacceptable.

This position of the court is set out in the decision of the Federal Antimonopoly Service of the Moscow District dated 06/09/2011 in case No. A40-15801/09-105-184.

To learn about the consequences of errors in the preparation of payment documents for tax payments, read the article “Errors in payment orders for tax payments .

Tax

1. It is necessary to indicate for which tax the payment is being made.
2. Specify the period for which the tax is to be paid.
3. Please provide your policyholder number or other additional information.

Example: Insurance contributions for compulsory pension insurance in a fixed amount for incomes over 300 rubles. for the 2nd quarter of 2021 Reg. No. 071-058-052397. Without VAT.

Example: Advance payment for the simplified tax system for 2021. Without VAT.

Example: VAT accrued based on the results of own activities for the 1st quarter of 2021. Without VAT.

Example: Corporate income tax (except for consolidated groups of taxpayers) based on the results of 2021, credited to the federal budget (payment amount - 100,000 rubles). Without VAT.

See also: Samples of payment orders in the Business Pack program and in Excel

Refill

An individual entrepreneur can replenish his account without any restrictions.

Example: Top up your account. Without VAT.

An organization cannot replenish an account without reason, unlike an individual entrepreneur.

For organizations, only the founder can replenish the account and only in one of the following ways: Contribute financial assistance; Make a contribution to the organization’s property; Make payment for goods/works (services); Apply for a loan; Top up the UK.

Example: Payment of funds under loan agreement No. 125 dated March 29, 2018 with the founder. Without VAT.

Example: Contribution of authorized capital to Romashka LLC from the founder Leonid Viktorovich Ivanov. Without VAT.

How to gain access to the Sberbank Online system

If you often come to a Sberbank branch with invoices or receipts for paying various services, taxes or state duties through a cash desk in cash, then you will not be able to get access to the remote service system. Only holders of the bank’s plastic cards can register a Sberbank Online personal account. The type and category of the payment instrument do not matter at all. You can use the Sberbank Online system around the clock, any day and for free.

Payment for goods/services

1. When paying for work, indicate the number and date of the contract (number and date of the invoice) on the basis of which the calculation is made.
2. It is desirable that the payment amount be commensurate with the size and turnover of the company.

It will be suspicious for a bank if a small company buys expensive goods.

3. Provide the numbers, names and dates of other documents justifying the operation of transferring funds - invoice number and date, work acceptance certificate number and date, invoice number, etc.

If a client orders expensive services or frequently, the bank has the right to request certificates of completed work and reports.

4. Indicate for what goods, works/services you are transferring payment (Appendix No. 1 to the Central Bank Regulation No. 383-P dated June 19, 2012). If there are a lot of products, you can generalize or indicate the most expensive products from the list.

Banks can check purchased goods against the organization’s OKVED code, especially if such transactions occur frequently.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. VAT excluded.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Including VAT 3885.00 rubles.

Example: Payment for a Philips 123H2 coffee machine under agreement No. 205-R dated March 29, 2018. Without VAT.

Example: Advance payment for transport services on invoice No. 20 dated February 25, 2018. including VAT (18%) 3530.18 rubles.

Forms and rules

The basic forms and rules for filling out documents used in VAT calculations are contained in Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. Paragraph 1 of the Resolution provides for only five forms of documents for VAT accounting. Namely:

• invoice;
• adjustment invoice;
• log of received and issued invoices;
• Book of purchases;
• sales book.

As we can see, the form of an advance invoice is not contained in Resolution No. 1137, since Article 169 of the Tax Code of the Russian Federation does not provide for such a concept.

Rent

1. When transferring payment for rent, indicate the date and number of the lease agreement.
2. Be sure to indicate for what period you are making payments.

It will be suspicious for the bank if the rental amount is overstated. This can happen if you are transferring rent for several months.

3. It is recommended to indicate what type of rent you are paying for - real estate, transport, etc.

Example: Rent for January 2021 under real estate lease agreement No. 1565 dated 08/21/2016. Without VAT.

Example: Rent for January 2021 under real estate lease agreement No. 1565 dated 08/21/2016. Including VAT 5548.00 rubles.

Why fill out a payment order?

Payment order is a special document for transferring funds. This is a kind of order from the payer to the bank to transfer a certain amount to the recipient’s account. Recipients can be individuals, people engaged in private practice (notaries, lawyers, etc.), individual entrepreneurs, government agencies, commercial enterprises and organizations.

In what cases may an individual need to fill out a payment order:

1. Transferring money to another person to his current account using the details. In some banks, such an operation is cheaper than transferring to a card.
2. Money transfer to an individual entrepreneur or enterprise when paying for goods and services.
3. Transfer of own funds from one account to your own other account (settlement, brokerage, IIS).
4. Repayment of loans.
5. Transfer of taxes according to the details of a specific tax office.
6. Transfer of payment for the provision of housing and communal services. This operation is becoming less and less common, because service organizations send payers ready-made payment slips with completed details. All you have to do is pay online using a barcode, QR code or at the bank.
7. Charitable contributions, donations (for example, to schools, kindergartens) and other social payments.

After reading, you will understand how to stop working for pennies at a job you don’t like and start LIVING truly freely and with pleasure!

Accountable funds

1. When transferring accountable funds to employees' bank cards, indicate this in the purpose of the payment.

A credit institution may request confirmation that personal income tax was paid on this money, since it will consider that these funds received are the employee’s income if the word “On account” is not indicated.

2. It is advisable to indicate for what purposes the money is transferred - for the purchase of goods, business trips, ordering services, etc.

If large sums are transferred under the report or frequently, the bank may request supporting documents - reports, checks, etc.

Example: Transfer of funds to employee Ivan Leonidovich Petrov against a report for the purchase of goods. Without VAT.

Let's sum it up

• Field 24 “Purpose of payment” is mandatory; without it, the bank will not process the payment.
• In the “Purpose of payment” field, you must indicate what exactly the funds are being transferred to, on the basis of what documents and in what amount.
• The maximum number of characters that can be entered in the 24 field is 210.
• When paying tax for a third party, information about who is making the payment, for whom it is being paid and the type of tax are separated by the sign “//”.

If you find an error, please select a piece of text and press Ctrl+Enter.

Payment for goods/services for another company

The purpose of the mandatory payment must include the name of the counterparty and the product/service for which the money is being transferred.

Sometimes banks require the purpose to indicate the basis for such a transfer. This could be a letter from a counterparty requesting a transfer of money. The original letter itself may also be requested by the bank.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Without VAT.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Including VAT 3885.00 rubles.

Paying taxes for another company

It is impossible to return money transferred to the budget for another organization or individual!

In the “Payer Status” field, indicate the status of the person for whom you are paying the tax. Enter in this field:

• 01 - if you pay tax for a company
• 09 - when you transfer tax for individual entrepreneurs
• 13 – for an individual
• 02 - for a tax agent

The TIN and KPP must be indicated to the organization/individual entrepreneur or individual for whom you are paying the tax. For individual entrepreneurs and individuals at the checkpoint, write “0”. If an individual does not have a tax identification number, then write “0”, but then in field 22 you need a UIN.

In the payer field, you must indicate the organization for which the tax is being transferred (Romashka LLC).

In the purpose of payment, it is necessary to indicate the INN of the checkpoint of the organization that actually pays the tax // the name of the organization for which they are paying (Romashka LLC) // and then the purpose.

Example: TIN 6165000000 KPP 616500000 // Romashka LLC // VAT accrued based on the results of its own activities for the 1st quarter of 2021. Without VAT.

Dividends

1. It is necessary to indicate the minutes of the meeting of founders on the basis of which the payment is made.
2. Indicate for what period dividends are paid and what part is paid.

A credit institution sometimes asks to pay 13% personal income tax on it simultaneously with the payment of dividends.

Example: Payment of 1/2 of the dividends for 3 months of 2018 based on the minutes of the meeting of founders No. 15 dated April 21, 2018 (personal income tax withheld). Without VAT.

Loan

Banks are always suspicious of any loans.

1. Indicate the percentage (rate) at which you are issuing a loan.

An interest-free loan makes banks more suspicious. Sometimes it’s better to even indicate at least a small bet.

2. If you are issuing a loan in installments, indicate the total loan amount.

Loan for 600 tr. and above be under special control of the bank.

3. It is very likely that you will immediately need to provide documents to justify the loan.

Example: Issuance of funds under interest-bearing loan agreement No. 12 dated February 21, 2018 (15% per annum). The total amount under the loan agreement is 100,000 rubles. Without VAT.