What is the OKTMO code and how is it used?

The state obliges any organization, every entrepreneur to pay all taxes established by law and make mandatory fees. When filling out payment documents, payers must indicate their details. One of these details is OKTMO - this is data from the all-Russian classifier of municipal territories, containing 8 volumes. Each of them contains the codes of all existing federal districts. Each region, republic, and territory is assigned a unique code. How to find out the OKTMO of an organization by TIN is of interest to many entrepreneurs and legal entities.

Why do you need an ID?

This code is necessary so that government agencies can more easily and quickly process information about each entity engaged in economic activity. Coding also allows you to create a unified database and forecast the development of the Russian economy. Using this encryption method, the territorial location of each Russian tax payer is determined and the local budget is identified, to the account of which the treasury should transfer payments.

Previously, instead of this designation, OKATO coding was used according to the all-Russian classifier of objects of administrative-territorial division. It was impossible to find out the location of the enterprise (city, town, district). OKTMO provides more detailed information. This is the main difference between these identifiers.

Every entrepreneur and company owner should understand how to find out the OKATO organization by TIN. From 2020, OKATO, which depends on a specific subject of the Russian Federation, cannot be indicated instead of OKTMO, which depends on the municipality.

It is important to know. If the payment documents contain the code OKATO instead of OKTMO, this is considered to be filled out incorrectly and leads to the imposition of sanctions. Payments that were made using incorrect details are sent to “unclarified” and become a slowing factor in the redistribution of interbudgetary cash receipts.

If an incorrect number was indicated, you need to submit an application to the Federal Tax Service, Pension Fund, Social Insurance Fund to clarify it. Who to submit the application depends on where the payment was sent using the damaged details. Based on such a statement, government agencies will make a decision to clarify and write off the penalty that was accrued.

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What is the OKTMO code and what is it used for?

OKTMO is an acronym. Its decoding sounds like “All-Russian Classifier of Territories of Municipal Entities.” The code for this classifier shows which municipality the organization or individual entrepreneur belongs to.

OKTMO codes are used so that Rosstat can systematize information about the activities of organizations and individual entrepreneurs. First, Rosstat reads the codes from the reports submitted by the payer (organization or individual entrepreneur). Then, using the codes, it recognizes which municipal entity the legal entity or entrepreneur belongs to.

Please note: in web services, current OKTMO codes are installed automatically, without user intervention. When filling out a report, the accountant only has to select the name of his municipality.

Ways to define code

There are two ways to find this code using the entrepreneur’s personal number:

  • upon written request to the tax office at the place of registration;
  • through free online resources of government organizations.

When contacting the tax authority at the place of registration, you must submit a written application, in it you must ask for the code that was assigned to the entrepreneur or company. You will have to wait about 5 days for the result. You can also send such an application by mail - the letter must be registered. The answer will also be sent by mail.

The second method is more accessible and faster. There are many resources on the Internet with the requested information.

Recommendation: It is best to use government websites that provide reliable data. Unknown services do not always provide reliable information

Why is an OKTMO classifier needed?

Deciphering OKTMO codes is, first of all, necessary for Rosstat to systematize the information received in large quantities from companies and individual entrepreneurs. The use of codes simplifies the classification of information and increases the speed of processing statistical data by territorial affiliation.

In addition, enterprises must indicate them in almost all financial reporting forms (balance sheets and reports), tax reporting (tax returns), payment orders and other official documents. Each of the listed documentation forms has a special field where the assigned code is entered. Thus, the OKTMO code is a kind of business card of the company, reflecting information about the location of the company.

The OKTMO code is assigned when registering a new company or individual entrepreneur. The Rosstat department notifies the enterprise about it, since this agency mainly uses the classifier in its work.

Read also: OKTMO when changing legal address

How is it deciphered?

The code OKTMO (OKATO) has the following form: XX YY ZZZ KCH. The division of legal entities and individuals is carried out by groups and levels. There are 3 main levels:

  • the first – XX, applies to all subjects of the Federation (republics, districts, regions, cities of federal significance;
  • the second – YY, defines districts in republics, regions, cities, towns;
  • third - ZZZ establishes district centers, cities, urban-type settlements, village councils, districts located in cities with regional subordination;
  • CC – is a control number. Numbers are assigned in a hierarchical order - starting with the largest and ending with the smallest.

OKATO objects include all populated areas of the Russian Federation, including the smallest villages. The structure contains 3 blocks. It includes:

  • Object name;
  • its identification;
  • additional information.

Rural settlements have codes with the number of digits equal to 11. Settlements with 8-, 2-, 5-digit codes, a control number is not established.

The identification block contains 3,6, or 9 values. Accordingly, the code includes, in encrypted form, the region of the Russian Federation within which the entity carrying out economic activities, the city, and also the urban area are located. This makes it easy to track where payments are going.

Useful: when transferring funds, not the 11 digits included in OKTMO are entered into payments, but only 8.

Decoding

The classifier consists of the encoding:

  1. municipalities;
  2. settlements in these formations.

The code consists of 8 or 11 digits depending on what object it represents. If these are municipalities, then the code includes 8 positions, and if settlements - then 11.

Each number carries a semantic load, since they encrypt in a certain sequence the region, region, city or village where the business entity is registered.

According to OKATO

It is not difficult to find this identifier using the Internet. You will need to follow the link kod-oktmo.ru, indicate this code and get the correct one, used instead of OKATO.

But if they are not known, there is an option to find out the OKATO code using the organization’s TIN.

There are quite a few resources on the Internet that provide this opportunity. Below are the main ones.

You can find out the OKTMO code by TIN for individual entrepreneurs, for example, on the website egrul.nalog.ru: go to the “business risks: get to know your partner” tab. Data about the requested code will be available after entering the TIN.

Where to find out the OKTMO code

There are many services to find out the OKTMO code. It is better to use reliable official sources.

Legal entities receive a certificate with codes from the Federal State Statistics Service.

Individuals and entrepreneurs can take advantage of:

  1. Call your tax office and ask.
  2. On the Federal Tax Service website, you can find out the code by the name of the municipality or enter the previous OKATO code and the OKTMO code will be displayed in a special field.
  3. You can find the number at the address of the place of registration in the tax address information system.
  4. The service of the unified tax services portal determines two codes at once - OKTMO and OKATO.

OKTMO at the place of residence of an individual

Each individual can find out his OKTMO code at his place of residence.

To do this, it is better to use a reliable resource and go to the Federal Information Address System of the Tax Service.

Enter your home address in the search bar.

It is better to start entering in the following order - street, locality, city, region.

Only names need to be entered.

FIAS home page

The address you are looking for should appear in the drop-down menu. Select the address marked in brackets - (act.). This means a current record. The mark (historical) indicates a historical record.

And click “Find”.

Entering an address to search for a code

Detailed information appears in which you can see OKTMO and the tax office number that relates to the desired address.

Find out OKTMO at the address

OKTMO code according to OKATO

If you know the OKATO code, then you can use it to find out the new OKTMO.

To do this, you need to go to the tax office service, enter the OKATO code and click “Find”.

Find out OKTMO according to OKATO on the tax website

The OKTMO number will appear in the corresponding field.

example of OKTMO code output on the tax website

Download the OKTMO code book

The full reference book of the All-Russian Classifier of Municipal Territories is available on the official website of the Federal State Statistics Service.

It consists of 8 volumes, each volume relates to a specific federal district.

  • Volume 1. Central Federal District
  • Volume 2. Northwestern Federal District
  • Volume 3. Southern Federal District
  • Volume 4. North Caucasus Federal District
  • Volume 5. Volga Federal District
  • Volume 6. Ural Federal District
  • Volume 7. Siberian Federal District
  • Volume 8. Far Eastern Federal District

By the address

The search is simple to carry out if the address of the subject to whom it is assigned is known. To do this, you will need to log into the nalog.ru portal, which belongs to the Federal Tax Service.

Advice. To search, you can use the legal or actual address of the enterprise. The result of entering this information is the code itself, as well as the address of the tax service unit where registration took place, and other data.

Transition from OKATO to OKTMO

The changes have been in effect since 2014.
Since the beginning of 2014, OKTMO codes began to be reflected in financial documentation. Until this point, OKATO was used. When changing the names of codes, taxpayers wondered whether OKTMO and OKATO are the same thing or mean different objects.

Essentially, these forms of information reflection represent the same thing. However, it is necessary to reflect the main difference between them. It lies in what classification principle is used:

  1. For OKATO, the structure depending on the subject of the Russian Federation was taken into account.
  2. When forming OKTMO, the administrative-territorial structure must be taken into account. It is specific to each individual municipality.

To clarify OKTMO, several methods can be used.

By individual tax number

To find out OKTMO by TIN for individual entrepreneurs, electronic services of government services offer:

  • gks.ru – Rosstat website;
  • nalog.ru - FSN;
  • minfin.ru – Ministry of Finance of the Russian Federation.

On the FSN website there is an option to determine the encrypted number through “Taxation in the Russian Federation”. In the list you will need to find a line called “Provision of tax and accounting reporting.”

Next, open a window in which to select the name “Details for filling out the reporting of settlement documents.”

How to find out

The territory classifier is a huge collection of data, and if an entrepreneur has lost or forgotten his code, it will be difficult to understand it on his own. To make it easier for companies, numerous services operate online. Information can be obtained for free, for example, on the Tax Service website using the “Find out OKTMO” program.

If for some reason the service did not work, it is possible to clarify the data in the Federal Address Information System. The user must enter the exact address for the database to return the correct result. You can also use the advanced search, which allows, among other things, to search for data using a previously used value from OKATO.

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