- New BCC (budget classification codes) for 2020, table, changes
- How KBK changed in 2020
- KBC for insurance premiums for 2020
- KBK for personal income tax for 2020 for legal entities
- KBK on income tax 2020 for legal entities
- BCC for VAT in 2020
- KBK on excise taxes in 2020
- BCC of property tax in 2020 for legal entities
- KBK transport tax in 2020 for legal entities
- KBK according to the simplified tax system for 2020
- BCC for other taxes, fees and obligatory payments for 2018
New BCC (budget classification codes) for 2020, table, changes
Incorrect BCCs in payments when transferring taxes and contributions lead to arrears. Of course, the details in field 104 can be clarified. But this takes time. After all, you need to draw up an application and submit it to the inspectorate. Therefore, it is easier to check the BCC in advance not only in payments, but also in calculations and declarations.
This article will help you fill out the BCC correctly in payment orders and reporting. It contains all the KBK 2020 (budget classification codes) for 2020. Just select the desired tax and the most suitable code. We have brought all the BCCs taking into account the changes of 2018. After all, the budget classification codes have changed.
How KBK changed in 2020
In 2020, apply the new budget classification codes. They have changed for those companies that:
- pay income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2020 to December 31, 2021 (Order of the Ministry of Finance of Russia dated June 9, 2020 No. 87n);
- list excise taxes (Order of the Ministry of Finance of Russia dated June 6, 2020 No. 84n).
See the table below for new BCCs taking into account the changes for 2020.
New BCC 2020 for income tax (bond income)
| Tax | 182 1 0100 110 |
| Penalty | 182 1 0100 110 |
| Fine | 182 1 0100 110 |
In payment orders for the payment of excise taxes, the following codes should be entered in field 104:
- 18210302360010000110 – excise taxes on electronic nicotine delivery systems produced on the territory of the Russian Federation;
- 18210302370010000110 – excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
- 18210302380010000110 – excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.
GLAVBUKH-INFO
Budget classification codes for 2020 were approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. We invite you to familiarize yourself with the new KBK codes; they will be used when making tax payments in 2020.Payment
| New KBK taxes for 2020 | KBK 2020 penalties | KBK 2020 fines | |
| KBK 2020 for profit | |||
| To the budget of the Russian Federation system at the appropriate rates | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| To the federal budget | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| To the regional budget | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of Russian organizations from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of foreign organizations from organizations of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of Russian organizations from foreign organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From interest on state and municipal securities | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| KBK 2020 personal income tax | |||
| Tax paid by the tax agent. In addition to income under Articles 227, 227.1, 228 of the Tax Code (TC) | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For the income of individual entrepreneurs, notaries, lawyers, and others under Art. 227 NK | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For income under Article 228 of the Tax Code | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For the income of foreigners working in the Russian Federation under a patent under Article 227.1 of the Tax Code | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| KBK 2020 VAT | |||
| For goods produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| For goods imported into Russia | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| For goods imported into Russia when the tax operator is the Federal Customs Service | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| KBK 2020 for the property of organizations | |||
| Property not included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| BCC 2020 for the property of individuals | |||
| Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property in cities | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 transport tax | |||
| Organizations | 182 1 06 4011 02 1000 110 | 182 1 06 4011 02 2100 110 | 182 1 06 4011 02 3000 110 |
| Individuals | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 for gambling business | |||
| Tax | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 land tax | |||
| Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| In cities | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 | 182 1 06 6033 05 2100 110 | 182 1 0600 110 |
| Within the boundaries of districts in cities | 182 1 0600 110 | 182 1 0600 10 | 182 1 0600 110 |
| In urban areas | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 for mining | |||
| Oil | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Gas | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Common minerals | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Coal | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| KBK 2020 water tax | |||
| Tax | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| KBK 2020 simplified tax system | |||
| 6% from income | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| 5-15% from the difference “Income minus expenses” | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Minimum tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 UTII | |||
| Tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 unified agricultural tax | |||
| Tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 patents | |||
| To city budgets | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| To municipal budgets | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Moscow, St. Petersburg, Sevastopol | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 fees | |||
| For the use of objects of the animal world | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Trade fee | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| For the use of aquatic biological resources, with the exception of inland water bodies | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| For the use of aquatic biological resources on inland water bodies | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
New BCCs for 2020 – excise taxes
| Payment | KBK 2020 taxes | KBK 2020 penalties | KBK 2020 fines |
| Products produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Goods imported to Russia | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| Russian cider, poire, mead | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Alcoholic drinks up to 9% alcohol (except beer, wine, champagne) | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Ethyl alcohol from food raw materials | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Ethyl alcohol from non-food raw materials | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Tobacco products | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Petrol | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Cars and motorcycles | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Diesel fuel | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
New BCCs for 2020 - contributions to extra-budgetary funds
| Contribution | KBK 2017 |
| PF for employees | |
| Within the established limit of the base for 2016 | 392 1 0200 160 |
| Above the established base limit for 2020 | 392 1 0200 160 |
| Additional tariff according to list 1 | 392 1 0200 160 |
| Additional tariff according to list 2 | 392 1 0200 160 |
| PF IP for yourself | |
| Based on the minimum wage | 392 1 0200 160 |
| With income over 300 thousand rubles | 392 1 0200 160 |
| FFOMS | |
| Contribution | 392 1 0211 160 |
| FSS for employees | |
| For sick leave and maternity leave | 393 1 0200 160 |
| For accidents and occupational diseases | 393 1 0200 160 |
| FSS IP for yourself | |
| Contribution | 392 1 0211 160 |
New BCCs for 2020 - duties
| Duty | KBK 2017 |
| Arbitration court | 182 1 0800 110 |
| Constitutional Court of the Russian Federation | 182 1 0800 110 |
| Constitutional courts of the constituent entities of the Russian Federation | 182 1 0800 110 |
| Courts of general jurisdiction, magistrates' courts | 182 1 0800 110 |
| Supreme Court of the Russian Federation | 182 1 0800 110 |
| Registration of legal entities, individual entrepreneurs, changes to documents, liquidation of legal entities | 182 1 0800 110 |
| For the use of the names “Russia”, “Russian Federation” and phrases with them | 182 1 0800 110 |
| For registration of vehicles and other actions related to vehicles | 188 1 0800 110 |
| For pricing agreements | 182 1 0800 110 |
| < Previous | Next > |
KBC for insurance premiums for 2020
Check the BCC for insurance premiums with the tables below before sending the payment to the bank. Please note that there are no separate codes for additional pension contributions for old periods. Although the codes for other contributions are divided by year. The BCCs for these contributions are not divided into periods, since this is not necessary. All contributions for additional tariffs must be transferred to single codes.
BCC for insurance premiums for employees for 2020 (table)
| Payment type | KBK | |
| contributions for periods up to 2020 | fees for January, February, etc. in 2017-2018 | |
| Pension contributions | ||
| Contributions | 182 1 0200 160 | 182 1 0210 160 |
| Penalty | 182 1 0200 160 | 182 1 0210 160 |
| Fines | 182 1 0200 160 | 182 1 0210 160 |
| Contributions for temporary disability and maternity | ||
| Contributions | 182 1 0200 160 | 182 1 0210 160 |
| Penalty | 182 1 0200 160 | 182 1 0210 160 |
| Fines | 182 1 0200 160 | 182 1 0210 160 |
| Contributions for injuries | ||
| Contributions | 393 1 0200 160 | 393 1 0200 160 |
| Penalty | 393 1 0200 160 | 393 1 0200 160 |
| Fines | 393 1 0200 160 | 393 1 0200 160 |
| Contributions for compulsory health insurance | ||
| Contributions | 182 1 0211 160 | 182 1 0213 160 |
| Penalty | 182 1 0211 160 | 182 1 0213 160 |
| Fines | 182 1 0211 160 | 182 1 0213 160 |
KBK for insurance premiums for 2020 (table for individual entrepreneurs)
| Pension contributions | KBK for periods up to 2020 | KBC for 2017-2018 |
| Fixed contributions to the Pension Fund based on the minimum wage | 182 1 0200 160 | 182 1 0210 160 |
| Contributions at a rate of 1 percent on income over RUB 300,000. | 182 1 0200 160 | 182 1 0210 160 |
| Penalty | 182 1 0200 160 | 182 1 0210 160 |
| Fines | 182 1 0200 160 | 182 1 0210 160 |
| Medical fees | ||
| Contributions | 182 1 0211 160 | 182 1 0213 160 |
| Penalty | 182 1 0211 160 | 182 1 0213 160 |
| Fines | 182 1 0211 160 | 182 1 0213 160 |
KBC for insurance premiums for 2020 (table) at additional rates
| Additional pension contributions at tariff 1 | ||
| Contributions | 182 1 02 02131 06 1010 160, if the tariff does not depend on the result of the special assessment 182 1 02 02131 06 1020 160, if the tariff depends on the result of the special assessment | |
| Penalty | 182 1 02 02131 06 2100 160 | 182 1 02 02131 06 2100 160 |
| Fines | 182 1 02 02131 06 3000 160 | 182 1 02 02131 06 3000 160 |
| Additional pension contributions at tariff 2 | ||
| Contributions | 182 1 02 02132 06 1010 160, if the tariff does not depend on the result of the special assessment 182 1 02 02132 06 1020 160, if the tariff depends on the result of the special assessment | |
| Penalty | 182 1 02 02132 06 2100 160 | 182 1 02 02132 06 2100 160 |
| Fines | 182 1 02 02132 06 3000 160 | 182 1 02 02132 06 3000 160 |
KBK table 2020 and new changes
All innovations in KBK coming in 2020 will lead to changes in the direction of various payments.
1. Penalty.
2. Contributions from the pension sector.
3. Different interest rates regarding tax payments.
4. Insurance payments.
At the moment, the interest rate on the insurance premium is calculated and made on the basis of the limit prescribed by law. So far it is equal to 711 thousand rubles, while the indicated amount has not changed since the beginning of 2020. Based on the imposed limit, it can be determined that the interest rate to the Pension Fund of the Russian Federation is 22%. Another 10% is redirected to payments from exceeding the established state minimum. Even before the beginning of next year, all payers used a single code for the interest rate of the extra-budgetary fund. This included all limits, normal payments and excesses of the specified minimum. After changes in legislation, the number of codes increased several times. True, in fact there are two of them - for each separate direction.
In order to perform all necessary operations correctly and accurately in the future, you just need to learn how to use the KBK table. It turns out that you need to be able to decipher it correctly. Be sure to remember that with any new change, the codes themselves will naturally change, as well as the decoding to them. All changes must be accompanied by an explanation that requires careful study in order to avoid future errors when filling out.
To help ordinary users, there are many different online resources that help every taxpayer fill out the necessary payment order without unnecessary difficulty and time. If you use such a service, a person will not have to do anything independently, since everything should be processed automatically. The user himself is obliged to show his participation in a few clicks. The described manipulations take no more than a minute.
KBK for personal income tax for 2020 for legal entities
In field 104 of the payment slip, the tax agent indicates the budget classification codes. The latest changes have not affected the BCC for personal income tax for employees in 2020. But remember that the codes are different for the tax itself, penalties and fines. BCC for personal income tax for employees in 2020 is in the table below.
KBK for personal income tax on the income of employees, legal entities and individual entrepreneurs for 2018
| Employee income tax | 182 1 0100 110 |
| Penalties on employee income tax | 182 1 0100 110 |
| Employee income tax penalties | 182 1 0100 110 |
| Tax paid by entrepreneurs on the general system | 182 1 0100 110 |
| Penalties on the tax paid by entrepreneurs on the general system | 182 1 0100 110 |
| Tax penalties paid by entrepreneurs on the general system | 182 1 0100 110 |
KBK on income tax 2020 for legal entities
If you indicate the wrong KBK or completely forgot to write down the code, inspectors will receive a notification of refusal to accept the declaration. It will say: there was an error in filling out the data for the “Budget Classification Code” indicator. The error code is 300300027.
If you do not solve the problem and are late in submitting the report, then a fine cannot be avoided. Delay the report for more than 10 days and tax inspectors will suspend transactions on bank accounts. To avoid such troubles, check
KBK of income tax to the federal and regional budgets - 2018
| Purpose of payment | Mandatory payment | Penalty | Fine |
| to the federal budget (except for consolidated groups of taxpayers) | 182 1 0100 110 | 182 1 0100 110 | 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 | 182 1 0100 110 | 182 1 0100 110 |
| to the federal budget (for consolidated groups of taxpayers) | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers) | 182 1 0100 110 | 182 1 0100 110 | 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 | 182 1 0100 110 | 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 | 182 1 0100 110 | 182 1 0100 110 |
| from the income of Russian organizations in the form of dividends from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| from the income of foreign organizations in the form of dividends from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| from dividends from foreign organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| from interest on state and municipal securities | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| from the profits of controlled foreign companies | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
KBK-2019
KBK for paying taxes for organizations and individual entrepreneurs on OSN
| Name of tax, fee, payment | KBK |
| Corporate income tax (except for corporate tax), including: | |
| 182 1 0100 110 |
| 182 1 0100 110 |
| VAT | 182 1 0300 110 |
| Property tax: | |
| 182 1 0600 110 |
| 182 1 0600 110 |
| Personal income tax (individual entrepreneur “for yourself”) | 182 1 0100 110 |
KBK for paying taxes for organizations and individual entrepreneurs in special modes
| Name of tax, fee, payment | KBK |
| Tax under the simplified tax system, when the object of taxation is applied: | |
| 182 1 0500 110 |
| 182 1 0500 110 |
| UTII | 182 1 0500 110 |
| Unified agricultural tax | 182 1 0500 110 |
KBC for insurance premiums
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for compulsory health insurance in a fixed amount (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 0210 160 |
| 182 1 0220 160 |
| 182 1 0210 160 |
| 182 1 0220 160 |
| Insurance premiums for injuries | 393 1 0200 160 |
KBK for payment of other taxes for all organizations and individual entrepreneurs
| Name of tax, fee, payment | KBK |
| Personal income tax on income the source of which is a tax agent | 182 1 0100 110 |
| VAT (as tax agent) | 182 1 0300 110 |
| VAT on imports from Belarus and Kazakhstan | 182 1 0400 110 |
| Income tax on dividend payments: | |
| 182 1 0100 110 |
| 182 1 0100 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 0100 110 |
| Income tax on income from state and municipal securities | 182 1 0100 110 |
| Income tax on dividends received from foreign organizations | 182 1 0100 110 |
| Transport tax | 182 1 0600 110 |
| Land tax | 182 1 06 0603х хх 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| 182 1 0700 110 |
| 182 1 0700 110 |
| Water tax | 182 1 0700 110 |
| Payment for negative impact on the environment | 048 1 12 010x0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| 182 1 1200 120 |
| 182 1 1200 120 |
| MET | 182 1 07 010хх 01 1000 110 where хх depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 0100 110 |
KBC for payment of penalties
As a general rule, when paying penalties in the 14th-17th categories, the value is “2100”. However, there is an exception to this rule:
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees* who work in conditions entitling them to early retirement, including: | |
| 182 1 0210 160 |
* In 2020, there were 4 BCCs for paying penalties on additional contributions for periods starting from 01/01/2017, now only two remain | 182 1 0210 160 |
KBC for payment of fines
When paying a fine, as a rule, the 14th-17th digits take the value “3000”. But here we should not forget about exceptional cases:
| Type of insurance premium | KBK |
| Insurance premiums for OPS | 182 1 0210 160 |
| Insurance premiums for VNiM | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance | 182 1 0213 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves (including 1% contributions) | 182 1 0210 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves | 182 1 0213 160 |
| Additional insurance contributions to compulsory pension insurance for employees who work in conditions that give the right to early retirement, including: | |
| 182 1 0210 160 |
| 182 1 0210 160 |
BCC for VAT in 2020
A company that mistakenly indicated the KBK of another tax in its payment has the right to clarify the payment. This was officially confirmed by the Federal Tax Service. For example, a profit tax code was entered in the VAT payment slip. Because of this, a debt arose for VAT, and an overpayment arose for profits.
If you submit an application to clarify the payment, then the tax authorities must correct the BCC in the budget settlement card and reset the penalties to zero (clause 7 of Article 45 of the Tax Code of the Russian Federation). But in order not to create unnecessary problems for yourself, check the KBK of value added tax for 2020 in advance using our table.
KBK for VAT transfer in 2020
| Payment Description | Mandatory payment | Penalty | Fines |
| VAT on goods (work, services) sold in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
Filling out the KBK in payment slips in 2020
In 2020, difficulties were caused by filling out payment orders intended for paying insurance premiums, because... administration was transferred to the tax authorities, and many BCCs were changed. This article provides detailed information based on current regulations that will help payers not make mistakes in filling out section (104) of the payment order.
In short, you need to focus on the following aspects:
- the first 3 digits of the code are now not 392, but 182 , because chief administrator - Federal Tax Service;
- 14-17 digits of the code will be different if the policyholder pays insurance premiums for the period before 01/01/2017 and the period after 12/31/2017. For example:
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity before 01/01/2017 182 1 02 02090 07 1000 160, after 12/31/2016 182 1 02 02090 07 1010 160.
- Before 2020, when paying pension contributions for the insurance part of the labor pension at an additional rate for employees on lists 1 and 2, there were only two budget classification codes, which did not depend on a special assessment of working conditions. Since 2020 there have been 4 of them, i.e. 2 for each list, depending on whether SOUT was carried out or not ;
- when paying pension contributions in a fixed amount for an insurance pension until 2020, there were 2 BCCs: for paying a fixed part of pension contributions and for paying 1% of an entrepreneur’s income that exceeded 300 thousand rubles. Starting from 2017, when paying pension contributions for yourself, you need to use only one BCC.
KBK is filled in incorrectly
Tax legislation specifies situations when the obligation to pay tax is considered unfulfilled (Clause 4 of Article 45 of the Tax Code of the Russian Federation), namely:
- incorrect indication of the Federal Treasury account number;
- incorrect indication of the name of the recipient's bank.
The tax legislation does not mention any other errors in payment orders that resulted in non-transfer of funds. But in accordance with Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases,” the obligation is considered unfulfilled if the following is incorrectly indicated:
- Federal Treasury account numbers;
- name of the recipient's bank;
- budget classification code.
Based on these documents, we can conclude that if section (104) of the payment order is filled out incorrectly, the tax authorities do not have the right not to count the payment, but the fund has the right to do so. Thus, in order to avoid troubles, you must be very careful when filling out the BCC in the payment order.
KBK on excise taxes in 2020
Execute payment orders for the transfer of excise tax in accordance with the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P and the Rules approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. In field 104, put KBK - we have listed them in the table below.
KBC for the transfer of excise taxes in 2020
| Purpose | Mandatory payment | Penalty | Fine |
| Excise taxes on goods produced in Russia | |||
| ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| ethyl alcohol from non-food raw materials | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| wine, grape, fruit, cognac, calvados, whiskey distillates | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| alcohol-containing products | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| tobacco products | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| electronic nicotine delivery systems | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| nicotine-containing liquids | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| tobacco and tobacco products intended for consumption by heating | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| automobile gasoline | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| straight-run gasoline | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| cars and motorcycles | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| diesel fuel | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| motor oils for diesel, carburetor (injection) engines | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| beer | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| cider, poiret, mead | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| benzene, paraxylene, orthoxylene | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| aviation kerosene | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| middle distillates | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagnes) | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| sparkling wines (champagnes) with a protected geographical indication, with a protected designation of origin | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Excise duties on goods imported from member states of the Customs Union (payment of excise duty through tax inspectorates) | |||
| ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| distillates – wine, grape, fruit, cognac, calvados, whiskey | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| cider, poiret, mead | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| ethyl alcohol from non-food raw materials | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| alcohol-containing products | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| tobacco products | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| electronic nicotine delivery systems | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| nicotine-containing liquids | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| tobacco and tobacco products intended for consumption by heating | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| automobile gasoline | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| cars and motorcycles | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| diesel fuel | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| motor oils for diesel, carburetor (injection) engines | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| beer | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| straight-run gasoline | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| middle distillates | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| Excise taxes on goods imported from other countries (payment of excise duty at customs) | |||
| ethyl alcohol from food raw materials. In addition to distillates of wine, grape, fruit, cognac, Calvados, whiskey | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| distillates – wine, grape, fruit, cognac, calvados, whiskey | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| cider, poiret, mead | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| ethyl alcohol from non-food raw materials | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| alcohol-containing products | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| tobacco products | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| electronic nicotine delivery systems | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| nicotine-containing liquids | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| tobacco and tobacco products intended for consumption by heating | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| automobile gasoline | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| cars and motorcycles | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| diesel fuel | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| motor oils for diesel, carburetor (injection) engines | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| fruit, sparkling (champagne) and other wines, wine drinks, without rectified ethyl alcohol | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| beer | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| alcoholic products with a volume fraction of ethyl alcohol over 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| alcoholic products with a volume fraction of ethyl alcohol up to 9 percent. Except beer, wines, wine drinks, without rectified ethyl alcohol | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| straight-run gasoline | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| middle distillates | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
Budget classification codes for 2020 were approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. We invite you to familiarize yourself with the new KBK codes; they will be used when making tax payments in 2020.
| Payment | New KBK taxes for 2020 | KBK 2020 penalties | KBK 2020 fines |
| KBK 2020 for profit | |||
| To the budget of the Russian Federation system at the appropriate rates | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| To the federal budget | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| To the regional budget | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of Russian organizations from Russian organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of foreign organizations from organizations of the Russian Federation | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From dividends of Russian organizations from foreign organizations | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| From interest on state and municipal securities | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| KBK 2020 personal income tax | |||
| Tax paid by the tax agent. In addition to income under Articles 227, 227.1, 228 (NK) | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For the income of individual entrepreneurs, notaries, lawyers, and others under Art. 227 NK | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For income under Article 228 of the Tax Code | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| For the income of foreigners working in the Russian Federation under a patent under Article 227.1 of the Tax Code | 182 1 0100 110 | 182 1 0100 110 | 182 1 0100 110 |
| KBK 2020 VAT | |||
| For goods produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| For goods imported into Russia | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| For goods imported into Russia when the tax operator is the Federal Customs Service | 153 1 0400 110 | 153 1 0400 110 | 153 1 0400 110 |
| KBK 2020 for the property of organizations | |||
| Property not included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| BCC 2020 for the property of individuals | |||
| Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Property in cities | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 transport tax | |||
| Organizations | 182 1 06 4011 02 1000 110 | 182 1 06 4011 02 2100 110 | 182 1 06 4011 02 3000 110 |
| Individuals | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 for gambling business | |||
| Tax | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 land tax | |||
| Moscow, St. Petersburg, Sevastopol | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| In cities | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 | 182 1 06 6033 05 2100 110 | 182 1 0600 110 |
| Within the boundaries of districts in cities | 182 1 0600 110 | 182 1 0600 10 | 182 1 0600 110 |
| In urban areas | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| KBK 2020 for mining | |||
| Oil | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Gas | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Common minerals | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Coal | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| KBK 2020 water tax | |||
| Tax | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| KBK 2020 simplified tax system | |||
| 6% from income | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| 5-15% from the difference “Income minus expenses” | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Minimum tax | 182 1 0500 110 | 182 1 0500 11 | 182 1 0500 110 |
| KBK 2020 UTII | |||
| Tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 unified agricultural tax | |||
| Tax | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 patents | |||
| To city budgets | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| To municipal budgets | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| Moscow, St. Petersburg, Sevastopol | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| KBK 2020 fees | |||
| For the use of objects of the animal world | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Trade fee | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| For the use of aquatic biological resources, with the exception of inland water bodies | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| For the use of aquatic biological resources on inland water bodies | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
New BCCs for 2020 – excise taxes
| Payment | KBK 2020 taxes | KBK 2020 penalties | KBK 2020 fines |
| Products produced in Russia | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Goods imported to Russia | 182 1 0400 110 | 182 1 0400 110 | 182 1 0400 110 |
| Russian cider, poire, mead | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Alcoholic drinks up to 9% alcohol (except beer, wine, champagne) | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Ethyl alcohol from food raw materials | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Ethyl alcohol from non-food raw materials | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Tobacco products | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Petrol | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Cars and motorcycles | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
| Diesel fuel | 182 1 0300 110 | 182 1 0300 110 | 182 1 0300 110 |
New BCCs for 2020 - contributions to extra-budgetary funds
| Contribution | KBK 2017 |
| PF for employees | |
| Within the established limit of the base for 2016 | 392 1 0200 160 |
| Above the established base limit for 2020 | 392 1 0200 160 |
| Additional tariff according to list 1 | 392 1 0200 160 |
| Additional tariff according to list 2 | 392 1 0200 160 |
| PF IP for yourself | |
| Based on the minimum wage | 392 1 0200 160 |
| With income over 300 thousand rubles | 392 1 0200 160 |
| FFOMS | |
| Contribution | 392 1 0211 160 |
| FSS for employees | |
| For sick leave and maternity leave | 393 1 0200 160 |
| For accidents and occupational diseases | 393 1 0200 160 |
| FSS IP for yourself | |
| Contribution | 392 1 0211 160 |
New BCCs for 2020 - duties
| Duty | KBK 2017 |
| Arbitration court | 182 1 0800 110 |
| Constitutional Court of the Russian Federation | 182 1 0800 110 |
| Constitutional courts of the constituent entities of the Russian Federation | 182 1 0800 110 |
| Courts of general jurisdiction, magistrates' courts | 182 1 0800 110 |
| Supreme Court of the Russian Federation | 182 1 0800 110 |
| Registration of legal entities, individual entrepreneurs, changes to documents, liquidation of legal entities | 182 1 0800 110 |
| For the use of the names “Russia”, “Russian Federation” and phrases with them | 182 1 0800 110 |
| For registration of vehicles and other actions related to vehicles | 188 1 0800 110 |
| For pricing agreements | 182 1 0800 110 |
BCC of property tax in 2020 for legal entities
In 2020, pay corporate property tax to the budget according to the BCCs that we have given in the table below. Enter the budget classification code in field 104 of the payment order.
BCC of property tax for legal entities in 2020 (table)
| Purpose of payment | Mandatory payment | Penalty | Fine |
| for property not included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| for property included in the Unified Gas Supply System | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
New BCCs for 2020 for individuals
The amendment order will introduce, in particular, BCC for payment of:
- tax on professional income (this tax must be paid by self-employed citizens) - 182 1 0500 110;
- single tax payment of an individual - 182 1 0600 110.
Articles on the topic
Our reference table contains all the current budget classification codes (BCC) for 2020, taking into account the latest changes. These BCCs have been verified on the official website of the Federal Tax Service. The article has a built-in service - the KBK generator. The new codes were approved by Order of the Ministry of Finance No. 132n.
KBK transport tax in 2020 for legal entities
In field 104 of the payment order, provide special budget classification codes when you transfer the transport tax. All BCCs for transport tax in 2020 are in the table below.
KBK – transport tax 2020 for individuals and legal entities
| Purpose of payment | Mandatory payment | Penalty | Fine |
| from organizations | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| from individuals | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
Which BCCs have changed?
The update also affected customs duties. As the Customs Service notifies, from the first days of the current year, when performing payment transactions, the changed encoding should be used.
Customs changes of the KBK in 2020 - comparative table:
| Tax name KBK | Old encoding | New encoding |
| Import duties (payment amounts) | 15311001010011000180 | 15311001010011000110 |
| Import duties (penalties, interest) | 15311001010012000180 | 15311001010012000110 |
| Export duties (payment amounts) | 15311001024011000180 | 15311001024011000110 |
| Export duties (penalties, interest) | 15311001024012000180 | 15311001024012000110 |
| Customs duty (payment amounts) | 15311002000011000180 | 15311002000011000110 |
| Customs duty (penalty, interest) | 15311002000012000180 | 15311002000012000110 |
| Duties and taxes for individuals | 15311005000011000180 | 15311005000011000110 |
| Duties and taxes from individuals (penalties, interest) | 15311005000012000180 | 15311005000012000110 |
| Advances against future payments | 15311009000010000180 | 15311009000010000110 |
| Security deposit (security) | 15311010000010000180 | 15311010000010000110 |
To ensure that the encoding of the payment transaction being carried out accurately corresponds, you should use Appendix 2 to the notification of the Customs Service, namely the list of customs classifier codes, which is recommended for use by persons engaged in external economic activities.
The next change for legal entities was the codes for payments to compulsory health insurance funds. The BCC for the payment of penalties and interest on penalties for late payments and unpaid transfers for pension insurance of persons employed in hazardous and hazardous production sectors has been updated.
Last year, the coding was based on a special assessment of workplace conditions. Starting this year, this difference is abolished, and one type of code is indicated in the payment transaction.
KBK insurance updates for legal entities:
| Name of KBK | Old encoding | New encoding |
| Penalty for additional contribution (sp. No. 1) | 18210202131062110160 (without SOUT) 18210202131062100160 (after SOUT) | 18210202131062110160 |
| Fine for additional contribution (sp. No. 1) | 18210202131063010160 (without SOUT) 18210202131063000160 (after SOUT) | 18210202131063010160 |
| Penalty for additional contribution (sp. No. 2) | 18210202132062110160 (without SOUT) 18210202132062100160 (after SOUT) | 18210202132062110160 |
| Fine for additional contribution (sp. No. 2) | 18210202132063010160 (without SOUT) 18210202132063000160 (after SOUT) | 18210202132063010160 |
Having undergone a special assessment of workplace conditions, you can benefit from broader tariffs, which depend on the results of the assessment. Tariff rates for additional contributions differ favorably and significantly after the assessment.
Entrepreneurs and organizations are also interested in whether the BCC has changed in 2020 for payment transactions transferring personal income tax for employees. These codes have not changed and remain the same as last year.
Current budget codes for legal entities:
| Tax name KBK | Payment coding |
| Personal income tax | 18210102010011000110 |
| Penya | 18210102010012100110 |
| Penalty payments | 18210102010013000110 |
It would also be a good idea for individual entrepreneurs to check the relevance of the coding both for payments for employees and for themselves.
KBK according to the simplified tax system for 2020
The minimum tax on the simplified tax system with the object “income minus expenses” no longer has a separate budget classification code. It must be paid according to the KBK regular tax. This is what the Russian Ministry of Finance decided (order No. 90n dated June 20, 2020).
BCCs under the simplified tax system vary depending on the object of taxation. For the object “income” there are some codes, for the object “income minus expenses” - others. In addition, BCCs differ depending on the purpose of the payment. If this is a basic payment, there is only one code. If penalties are different, for fines it’s third. See all BCCs under the simplified tax system in 2020 in the table below.
KBK on simplified tax system – 2020 (income)
| Purpose of payment | KBK |
| Advances and tax for the object “income” | 182 1 0500 110 |
| Penalties for the object “income” | 182 1 0500 110 |
| Fines for the object “income” | 182 1 0500 110 |
KBK on the simplified tax system - 2020 (income minus expenses)
| Purpose of payment | KBK |
| Advances, tax and minimum tax for the object “income minus expenses” | 182 1 0500 110 |
| Penalties for the object “income minus expenses” | 182 1 0500 110 |
| Fines for the object “income minus expenses” | 182 1 0500 110 |
BCC for other taxes, fees and obligatory payments for 2018
Below we present the BCC for all other taxes, fees, and obligatory payments. Check the codes on your payment slips with the tables to avoid errors.
KBK on UTII (single tax on imputed income) 2018
| Tax | 182 1 0500 110 |
| Penalty | 182 1 0500 110 |
| Fines | 182 1 0500 110 |
KBK for 2020 for individual entrepreneurs (patent)
| Purpose of payment | Mandatory payment | Penalty | Fine |
| tax to the budgets of city districts | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| tax to the budgets of municipal districts | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| tax to the budgets of Moscow, St. Petersburg and Sevastopol | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| tax to the budgets of urban districts with intracity division | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
| to the budgets of intracity districts | 182 1 0500 110 | 182 1 0500 110 | 182 1 0500 110 |
BCC for Unified Agricultural Tax for 2020
| Tax | 182 1 0500 110 |
| Penalty | 182 1 0500 110 |
| Fines | 182 1 0500 110 |
KBK for water tax for 2020
| Tax | 182 1 0700 110 |
| Penalty | 182 1 0700 110 |
| Fines | 182 1 0700 110 |
BCC for land tax (table)
| Payment Description | KBK tax | KBK penalties | KBC fines |
| For plots within the boundaries of intra-city municipalities of Moscow and St. Petersburg | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of urban districts | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of inter-settlement territories | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of rural settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of urban settlements | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of urban districts with intra-city division | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
| For plots within the boundaries of intracity districts | 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
KBC for mineral extraction tax 2018
| Payment Description | KBK tax | KBK penalties | KBC fines |
| Oil | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Combustible natural gas from all types of hydrocarbon deposits | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Gas condensate from all types of hydrocarbon deposits | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Extraction tax for common minerals | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Tax on the extraction of other minerals (except for minerals in the form of natural diamonds) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Mineral extraction tax on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, when extracting minerals from the subsoil outside the territory of the Russian Federation | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Mineral extraction tax in the form of natural diamonds | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Mineral extraction tax in the form of coal | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
Payments for the use of subsoil (KBK 2018)
| Payment Description | KBK |
| Regular payments for the use of subsoil for the use of subsoil (rentals) on the territory of the Russian Federation | 182 1 1200 120 |
| Regular payments for the use of subsoil (rentals) for the use of subsoil on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 1200 120 |
Payments for the use of natural resources - KBK for 2018
| Payment Description | KBK for payment |
| Payment for negative impact on the environment Payment for emissions of pollutants into the air by stationary facilities | 048 1 1200 120 |
| Payment for emissions of pollutants into the atmospheric air by mobile objects | 048 1 1200 120 |
| Payment for discharges of pollutants into water bodies | 048 1 1200 120 |
| Payment for disposal of production and consumption waste | 048 1 1200 120 |
| Payment for other types of negative impact on the environment | 048 1 1200 120 |
| Payment for the use of aquatic biological resources under intergovernmental agreements | 076 1 1200 120 |
| Payment for the use of federally owned water bodies | 052 1 1200 120 |
| Income in the form of payment for the provision of a fishing area, received from the winner of the competition for the right to conclude an agreement on the provision of a fishing area | 076 1 1200 120 |
| Income received from the sale at auction of the right to conclude an agreement on fixing shares of quotas for the production (catch) of aquatic biological resources or an agreement for the use of aquatic biological resources that are in federal ownership | 076 1 1200 120 |
KBK for fees for the use of wildlife objects (2018)
| KBK for fees | BCC for penalties | KBC for fines |
| 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
BCC 2020 for fees for the use of aquatic biological resources
| Payment Description | Codes | ||
| Tax | Penalty | Fines | |
| Fee for the use of aquatic biological resources (excluding inland water bodies) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
| Fee for the use of objects of aquatic biological resources (for inland water bodies) | 182 1 0700 110 | 182 1 0700 110 | 182 1 0700 110 |
KBK 2020 for trading fee
| Payment Description | KBK for payment |
| Trade tax in federal cities | 182 1 0500 110 |
| Penalty trading fee | 182 1 0500 110 |
| Interest trading fee | 182 1 0500 110 |
| Fines trade fee | 182 1 0500 110 |
KBK 2020: tax on gambling business
| BCC for tax | BCC for penalties | KBC for fines |
| 182 1 0600 110 | 182 1 0600 110 | 182 1 0600 110 |
State duty: BCC for 2020 (table)
| Payment Description | KBK |
| State duty on cases considered in arbitration courts | 182 1 0800 110 |
| State duty on cases considered by the Constitutional Court of the Russian Federation | 182 1 0800 110 |
| State duty on cases considered by constitutional (statutory) courts of constituent entities of the Russian Federation | 182 1 0800 110 |
| State duty on cases considered by the Supreme Court of the Russian Federation | 182 1 0800 110 |
| State duty for state registration: – organizations; – individuals as entrepreneurs; – changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | 182 1 0800 110 |
| State duty for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities | 182 1 0800 110 |
| State duty for carrying out actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | 182 1 0800 110 |
| Other state fees for state registration, as well as performance of other legally significant actions | 182 1 0839 110 |
| State duty for re-issuance of a certificate of registration with the tax authority | 182 1 0800 110 |
Income from the provision of paid services and compensation of state costs: KBK 2018
| Payment Description | KBK for payment |
| Fee for providing information contained in the Unified State Register of Taxpayers | 182 1 1300 130 |
| Fee for providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs | 182 1 1300 130 |
| Fee for providing information from the register of disqualified persons | 182 1 1300 130 |
KBC 2020: fines, sanctions, damages
| Payment Description | KBK for payment |
| Monetary penalties (fines) for violation of legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, art. 119.1, paragraphs 1 and 2 of Art. 120, art. 125, 126, 128, 129, 129.1, art. 129.4, 132, 133, 134, 135, 135.1 | 182 1 1600 140 |
| Monetary penalties (fines) for violation of legislation on taxes and fees provided for in Article 129.2 of the Tax Code of the Russian Federation | 182 1 1600 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation | 182 1 1600 140 |
| Monetary penalties (fines) for violation of legislation on the use of cash register equipment when making cash payments and (or) payments using payment cards | 182 1 1600 140 |
| Monetary penalties (fines) 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 |
Source
Source
Laws of the Russian Federation 2019-2020
The abbreviation KBK is practically native to all representatives of the accounting profession, employees of budgetary organizations, bank tellers, individual entrepreneurs, as well as legal entities. In simple terms, this is a process in which accountants and entrepreneurs make payments for contributions, taxes, fines, penalties, and fees to the general federal budget. But the payment itself occurs through payment orders, and for each type of payment there is a specific code that must be indicated when filling out a payment receipt. These codes are indicated in field No. 104. This is the account through which the above people make payments to the country's budget. This is why they need to know about the BCC for 2020.
All codes are very long, consisting of twenty digits. Individual numbers carry certain information:
1) the first digits are the code of the state body; 2) then comes the group of this income, one single digit - the payment income code; 3) the next two digits indicate the payment or tax code; 4) the next five digits are the tax item and subitem; 5) then two numbers determine which budget the payment goes to, its level (federal, regional or the budget of any fund); 6) then four numbers indicate the “reason” for payment, there can be three of them:
- payment of your tax (fee, contribution);
- payment of a tax penalty;
- payment of penalties for tax fines.
7) the last three digits indicate income classification:
- tax income;
- not tax;
- from property, etc.
These codes change quite often, maybe even from year to year if the country’s tax system is unstable. Entrepreneurs and accountants simply must know the changes and follow them so as not to send funds to the “wrong” account. And the tax service will be of little interest in the fact that you made a mistake when choosing or writing the code.
KBK changes in the coming year
On July 20, 2020, the Ministry of Finance of the Russian Federation issued order No. 90n, according to which changes were made to the guidelines for the application of budget classification in the Russian Federation. Previously, this procedure was regulated by order of the same ministry dated 2013 No. 65n. Such changes should affect the preparation and implementation of budgets of the budget system of the Russian Federation for the next 3 years (2017, 2020 and 2019).
It follows from this that in 2020, entrepreneurs, paying taxes for the current 16th year, will have to adhere to all changes to the BCC, which are set out in the order of the Ministry of Finance, and not make mistakes when drawing up payment orders. These changes apply to organizations, firms and individual entrepreneurs that operate under the so-called “simplified tax system,” which means a simplified taxation system for them.
Latest news on amended BCC
Changes will come for two codes for now. A new BCC has appeared for the income tax of organizations related to the profits of foreign companies - this is 182 1 0100 110. The second new thing means that now there will be no separate code for the minimum tax. Now the code for “simplified” will be the same as for the single tax – 182 1 0500 110.
Table for paying BCC in a new way
Everyone will be able to independently determine the code they need by looking at the table; for this you need to know the purpose of the payment. The table provides a complete list of BCCs for 2020, except for the insurance premium code, they will be approved at the very end of 2016.
So, the KBK directory for 2020:
For VAT 2017
| Purpose of payment | KBK |
| From sale 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 |
Corporate income tax 2017
| Purpose of payment | KBK |
| 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 |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 0100 110 |
Budget classification codes for personal income tax 2017
| Purpose of payment | KBK |
| 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 |
Transport tax 2017
| Purpose of payment | KBK |
| From organizations | 182 1 0600 110 |
| From individuals | 182 1 0600 110 |
Organizational property tax 2017
| Purpose of payment | KBK |
| 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 |
Insurance premiums to the Pension Fund 2017
| Purpose of payment | KBK |
| For pension insurance in the Pension Fund for employees | 392 1 0200 160 |
| For pension insurance of an individual entrepreneur for himself based on the minimum wage | 392 1 0200 160 |
| For pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles. | 392 1 0200 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 1 | 392 1 0200 160 |
| For the insurance part of the labor pension at an additional rate for employees on list 2 | 392 1 0200 160 *-will be applied only for payment of contributions for 2016 |
Insurance contributions to the Social Insurance Fund 2017
| Purpose of payment | KBK |
| For insurance against industrial accidents and occupational diseases | 393 1 0200 160 |
| In case of temporary disability and in connection with maternity | 393 1 0200 160* *-will only apply to payment of contributions for 2020 |
Insurance premiums for compulsory medical insurance 2017
| Purpose of payment | KBK |
| To the FFOMS budget for employees | 392 1 0211 160 |
| For medical insurance of an individual entrepreneur for himself based on the minimum wage | 392 1 0211 160 *-will only apply to payment of contributions for 2016 |
Land tax for companies 2017
| Purpose of payment | KBK |
| Within the borders of Moscow, St. Petersburg and Sevastopol | 182 1 0600 110 |
| Within the boundaries of urban districts | 182 1 0600 110 |
| Within the boundaries of urban districts with intracity division | 182 1 0600 110 |
| Within the boundaries of intracity districts | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 |
| Within the boundaries of rural settlements | 182 1 0600 110 |
| Within the boundaries of urban settlements | 182 1 0600 110 |
UTII 2017
| Purpose of payment | KBK |
| UTII | 182 1 0500 110 |
USN 2017
| Purpose of payment | KBK |
| From income (6%) | 182 1 0500 110 |
| From income minus expenses (15%), including minimum tax | 182 1 0500 110 KBK 201712. |
Unified Agricultural Tax 2017
| Purpose of payment | KBK |
| Unified agricultural tax | 182 1 0500 110 |
KBK for a patent in 2020
| Purpose of payment | KBK |
| 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 |
Property tax for individuals 2017
| Purpose of payment | KBK |
| In Moscow, St. Petersburg and Sevastopol | 182 1 0600 110 |
| Within the boundaries of urban districts | 182 1 0600 110 |
| Within the boundaries of urban districts with intracity division | 182 1 0600 110 |
| Within the boundaries of intracity districts | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 |
| Within the boundaries of rural settlements | 182 1 0600 110 |
| Within the boundaries of urban settlements | 182 1 0600 110 |
Land tax for individuals 2017
| Purpose of payment | KBK |
| Within the borders of Moscow, St. Petersburg and Sevastopol | 182 1 0600 110 |
| Within the boundaries of urban districts | 182 1 0600 110 |
| Within the boundaries of urban districts with intracity division | 182 1 0600 110 |
| Within the boundaries of intracity districts | 182 1 0600 110 |
| Within the boundaries of intersettlement territories | 182 1 0600 110 |
| Within the boundaries of rural settlements | 182 1 0600 110 |
| Within the boundaries of urban settlements | 182 1 0600 110 |
Water tax 2017
| Purpose of payment | KBK |
| Water tax | 182 1 0700 110 |
KBK for state duty for 2020
| 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, by 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: – 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 08 07010 01 8000 110 (letter from 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 |
KBC for fees for services and compensation of state costs in 2017
| Purpose of payment | KBK |
| Providing information from the Unified State Register of Real Estate | 182 1 1300 130 |
| Providing information and documents from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs | 182 1 1300 130 |
| Providing information from the register of disqualified persons | 182 1 1300 130 |
KBC for fines in 2020
| 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 CCT. 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 16 08000 01 6000 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 institutions. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the income subtype code “7000”) |
| For violation of the procedure for working with 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 |
