KBK for UTII in 2021 for legal entities and individual entrepreneurs: table of codes

The article describes which BCC UTII is used for individual entrepreneurs in 2019, the deadlines for paying the tax, where to pay it and which BCCs are used for fines.

Imputed income tax is a taxation system in which the tax base is not earned income, but the amount of income fixed by legislators according to the activities carried out by a legal entity. The tax does not depend on the income received. The calculation is made based on physical indicators according to:

• type of activity;
• number of hired personnel;
• area of ​​retail premises.

For tax payment by firms and businessmen, the KBK for UTII is provided.

When to pay UTII in 2021

Transfer the calculated amount of UTII to the budget in 2021 no later than the 25th day of the first month following the expired tax period (quarter). This is provided for in paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation. Therefore, the deadlines for paying UTII in 2021 are as follows:

Also see “Terms for payment of UTII in 2021”.

Example of a payment order

When filling out a payment order, keep in mind that the codes are the same for all constituent entities of the Russian Federation, while other details for paying UTII in 2020 for individual entrepreneurs and LLCs depend on the location of the payer.

Payment is transferred to the territorial tax office at the place of registration of the organization or individual entrepreneur. Only taxpayers engaged in cargo transportation transfer funds to pay the fee at their place of registration. Find out the address and details of the territorial Federal Tax Service on the official website of the Federal Tax Service.

Where to pay

In 2021, pay UTII according to the details of the Federal Tax Service, which has jurisdiction over the territory where the “imputed” activity is carried out. In this case, the organization must be registered by the Federal Tax Service as a payer of UTII (clause 2 of Article 346.28, clause 3 of Article 346.32 of the Tax Code of the Russian Federation). However, if there are certain types of business that these rules do not apply to, namely:

• delivery and distribution trade;
• advertising on vehicles;
• provision of services for the transportation of passengers and cargo.

For these types of businesses, organizations do not register as UTII payers at the place where they conduct their activities. Therefore, they pay UTII at the location of the head office.

Contents of the act:

• date of preparation and type of payment;
• information about the individual entrepreneur, his name and TIN;
• information about the recipient (indicate BIC, TIN and KPP;
• payment amount in numbers and words.

Since an individual entrepreneur does not have a checkpoint, “0” is indicated in the field. The document is drawn up in printed form on a tangible medium. It is acceptable to prepare an order in electronic format. For ease of perception, below is a sample payment order that will help you avoid errors and typos when filling out.

Budget classification code for 2018

The budget classification code for paying UTII in 2021 is 182 1 0500 110. In payment orders you must put this 20-digit BCC for paying UTII for the 1st quarter of 2021 and subsequent reporting periods.

If, in addition to tax, it is necessary to pay a penalty or a fine, the BCC will be distinguished by four characters from 14 to 17. The meanings of these codes are as follows:

• for imputed tax – 1000;
• penalties – 2100;
• fine – 3000.

As a result, the table with BCC for UTII for 2021 looks like this:

KBK table from 2021 for LLC and individual entrepreneur

BCC for transfers of UTII, penalties and sanctions for individual entrepreneurs 2018–2019

For non-payment of UTII, the following measures are provided:

• collection of tax debts;
• imposition of penalties of 20% of the lost tax in case of non-payment committed by the payer unintentionally;
• 40% of the amount not received if the amount is not paid intentionally.

BC codes for paying tax, including BC for UTII penalties:

• UTII tax - 18210502010021000110;
• penalties - 18210502010022100110;
• fine - 18210502010023000110.

For UTII paid late, penalties are charged for each day of delay.

BCC for payment of UTII for companies (LLC and JSC)

The BCC “imputation” for companies and entrepreneurs is the same. The tax base for tax calculation is the basic yield (BR). This is the monthly profitability taken as a basis per unit of physical indicator, calculated in rubles. When calculating tax, 2 coefficients are taken into account:

• K 1 - deflator coefficient, updated annually;
• K 2 is a reduction factor, numbers range from 0.005 to one.

Companies and entrepreneurs have the right to reduce the amount payable by 50% by the amount of insurance premiums paid for themselves and their employees.

Sample payment order for payment of UTII in 2021

The BCC for payment of UTII in the payment order must be indicated in field 104.

As for the other fields of the payment order for the payment of current UTII payments in 2021, pay attention to the following:

• in field 105 “OKTMO” - OKTMO of the municipality in which the company or entrepreneur is registered as a payer of “imputed” tax;
• in field 106 “Basis of payment” - for current “imputed” payments - “TP”;
• in field 107 “Tax period indicator” - the number of the quarter for which UTII is transferred. Let’s say “KV.01.2018”;
• in field 108 “Document number” – for current payments “0”;
• in field 109 “Date of payment basis document” - for current payments - the date of signing the UTII declaration;
• Field 22 “UIN” – is filled in if the company (IP) pays imputed tax at the request of the Federal Tax Service. Then this detail will be required by the tax authorities. Otherwise, field 22 is “0”.
• field 110 “Payment type” is not filled in.

Example:

Stella LLC pays UTII for the 1st quarter of 2021. The deadline for paying UTII for the 1st quarter is no later than April 25, 2021. In field 104 of the payment, the company will indicate KBK - 182 1 05 02010 02 1000 110. In field 101, Stella LLC will write 01, in field 105 there will be OKTMO, in field 106 - TP, in field 107 - KV.01.2018. The accountant will put 0 in field 108, and in field 109 the date of signing the UTII declaration for the 1st quarter of 2018. In field 21 –5, in field 22 – 0.

Read also

16.11.2017

Who and how to pay tax

The current fiscal legislation provides for taxpayers to switch to special tax regimes. The conditions of the special regimes are quite favorable, as they allow you to refuse some large payments in favor of one mandatory one.

“Imputement”, or a single tax on imputed income, is the amount of fiscal payment that the taxpayer pays to the budget in any case. The amount of payment is calculated depending on the type of activity and other factors. But the level of earnings of the entrepreneur or the income of the organization does not matter. Even if the subject did not receive the designated amount of income, the tax will have to be paid in full. That is, in the amount that was calculated for him for a certain period. The payment BCC for UTII in 2020 is the same for individual entrepreneurs and legal entities - both entrepreneurs and organizations transfer contributions using the same codes.

The transition to “imputation” is not provided for all businessmen and organizations. The basic conditions and requirements for subjects are enshrined in Art. 346.26 Tax Code of the Russian Federation. Please note that regional authorities have the right to establish additional conditions regarding the application of this special tax regime.

Payers using imputed income report to the Federal Tax Service using a specialized declaration form. rules for filling out - in the article “Instructions: filling out a tax return by imputation.”

IMPORTANT!

2020 is the last period of validity of the special UTII tax regime. Starting in 2021, it will be abolished, and the BCC for UTII will no longer be needed for LLCs and entrepreneurs.

For employees

The Pension Fund pays in one payment for both insurance and savings for all contributions to the Pension Fund and all categories (except for individual entrepreneurs, see above) - KBK - 392 1 0200 160.

Personal income tax for employees (13%)

: KBK - 182 1 0100 110 (new! since 2012).

Period (field 107) - MS.01.2017 (if payment is for January 2017)

Personal income tax on dividends (13%)

: KBK - 182 1 0100 110

Use: Calculator for salaries and contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund, as well as calculation of sick leave and vacation pay.

Results

Knowledge of the BCC for UTII in 2020-2021 will help individual entrepreneurs not only transfer payments to the budget and extra-budgetary funds without errors, but also reduce the amount of imputed tax due to paid insurance premiums.
Moreover, when an individual entrepreneur does not have employees, the amount of such a reduction is not limited, i.e., the imputed tax can be reduced to 0. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to fix an error in KBK?

Let us remind you that errors in a payment order that lead to non-crediting of tax to the budget system of the Russian Federation are incorrect instructions (clause 4 of Article 45 of the Tax Code of the Russian Federation):

• Federal Treasury account numbers;
• name of the recipient's bank.

An incorrect indication of the BCC is not an error that prevents the tax from being credited to the budget system. Therefore, it cannot be said that the taxpayer’s obligation to transfer UTII in this case will not be fulfilled. There is no need to pay taxes, penalties or fines again if there is an error in the KBK. It is enough to send a letter to your inspection to clarify the payment, in which you indicate the correct BCC to which the payment should have been credited. It is advisable to attach to the letter a copy of the payment slip originally sent to the bank with an error in the KBK.

IP payment

Individual entrepreneur's payment for himself

From February 22, 2021, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 0210 160 (order No. 255n dated December 27, 2017). However, then it was canceled (order dated February 28, 2018 No. 35n). For the additional percentage, the BCC does not change.

There is no error in the table. BCC in 2021 in the Pension Fund are the same for fix. parts and for incomes over 300 tr.

The period to be indicated in the Pension Fund is GD.00.2018

Use: Individual Entrepreneur Fixed Payment Calculator Individual Entrepreneur Insurance Premiums for Full and Partial Periods.

Calculations of individual entrepreneurs for social insurance

Individual entrepreneurs have no obligation to pay social insurance for themselves. But for hired workers, social insurance contributions are paid to them in the standard manner. The recipient of insurance contributions from VNiM is the Federal Tax Service.

Since the individual entrepreneur himself is not an insured person, he loses the right to receive FSS benefits, for example, in the case of maternity. The insurance period for calculating insurance payments in the future also disappears.

However, an individual entrepreneur can enter into a voluntary insurance agreement with the Social Insurance Fund.

NOTE! Voluntary payments for social insurance are made to the Social Insurance Fund itself, and not to the Federal Tax Service, in contrast to mandatory insurance contributions.

When making such transfers to social insurance, you also need to enter the correct BCC on your payment slips.

If an error was made in the KBK

If the taxpayer made a mistake when paying UTII, he will not have to pay the same amount again. After all, even if there is an error in the KBK, the tax, penalty or fine will be credited to the budget system of the Russian Federation, if the Federal Treasury account number and the name of the recipient’s bank are correctly indicated in the payment slip (Clause 4 of Article 45 of the Tax Code of the Russian Federation). To clarify the payment, the taxpayer just needs to send a letter to the inspectorate to clarify the payment, in which he indicates which BCC is considered correct, and attach to it a copy of the originally sent payment order with an error.

Explanations on the BCC for payment of imputation

The UTII taxation system, or “imputation” as it is called, is a very convenient way for many entrepreneurs to replace several tax levies with a single tax. UTII provides for the replacement of such deductions:

• Personal income tax (for individual entrepreneurs);
• income tax (for legal entities);
• VAT (on all items except export);
• property tax (except for those for which the cadastral value is assessed to pay the tax).

An entrepreneur has the right to switch to this tax payment regime voluntarily if his activities are on the list providing for this system and his staff number is no more than 100 people (with some exceptions).

Calculation of UTII for payment

This tax is calculated at a flat tax rate of 15%. It is paid quarterly, 5 days after filing the relevant declaration.

An individual entrepreneur who does not have employees can compensate for UTII entirely through fixed payments that he makes “for himself” during the quarter.