Unique payment identifier. WIN: what is it and where to get it

Starting from March 31, 2014, it is mandatory to indicate the UIN code in payment orders for transferring funds to the state budget. The abbreviation UIN stands for a unique accrual identifier. UIN is necessary to correctly determine the purpose of any payment to the state budget. Thanks to the use of this identifier, the transferred funds go to the necessary budgetary authority.

The UIN is a unique code, which implies the impossibility of duplication. This identifier is used when paying state duties in various budgetary bodies. In particular, it is used when paying state duties in the tax authorities and the traffic police. When making payments by individuals and legal entities to the tax authorities of the Russian Federation, the UIN code must correspond to the index indicated on the document. In other words, the UIN and FTS codes must match.

When paying the state duty to the traffic police, the UIN code is generated in accordance with the protocol number and the date of approval of this document. In this case, this code can contain both Russian and Latin letters. In some cases, the unique accrual identifier may not be known or defined. In this case, the budgetary authorities prescribe the zero value of the UIN.

Where to get UIN when paying the state duty

Most Russians, faced with the need to fill out documents to pay the state duty, are wondering where to get the UIN for a payment order? Such a code cannot be found in any reference books. As mentioned above, it is formed only in the tax authorities and the traffic police. Other budget recipients, as a rule, do not assign a code to completed payment transactions. That is why zero values ​​are usually entered in the UIN payment field.

It is worth noting that payers do not have the opportunity to come up with a UIN on their own. This code has its own generation algorithm. Therefore, an incorrectly specified identifier can lead to an error when checking documents. It is also forbidden to indicate the same UIN for different payments. This code is generated dynamically and, accordingly, any payment order has its own unique meaning.

You should also be sure to say that in payment orders the UIN code is called "Purpose of payment". This code consists of 20 characters. Before specifying these characters, you must write the word UIN. Therefore, the field "Purpose of payment" must contain 23 characters.

Is it possible to come up with a UIN on your own?

Speaking about the features of the unique accrual identifier, it is worth once again emphasizing that this parameter is unique. At the same time, the UIN code is formed only by budgetary authorities. The payer in no case has the right and opportunity to independently invent this code. By specifying an invented code, the payer runs the risk that his payment may not reach its destination. Accordingly, it will be considered imperfect.

It should be understood that the code is generated automatically. If for any reason the payer does not know the exact unique accrual identifier, he must indicate a zero UIN. Such a code is usually entered if the payment order is intended to transfer funds to the account of a commercial organization.

In the event that the payment order is intended to make a money transfer to the traffic police, the UIN is formed by the number of the issued resolution and the date of its issuance. It should be said that the UIN can form not only the traffic police, but also banking or credit institutions through which payment is made. Payers have the opportunity to find out the traffic police identifier thanks to special formulas that can be found on the Internet.

UIN code in the payment order

Is it possible to use one UIN for different payments?

UIN is a unique code that can be used to make only one payment. Thanks to this, it is possible to significantly reduce the number of unexplained customs, tax and other cash receipts. In addition, the uniqueness of this code makes it possible to simplify the system of monetary charges to government bodies. Reusable use one unique identifier can lead to confusion and the loss of a money transfer due to the fact that government agencies have not been able to correctly identify it.

Payments indicating the UIN can be made not only by individuals, but also by legal entities. Also, such payments are available to budgetary authorities and individual entrepreneurs. Individuals most often indicate UIN when filling out declarations or receipts for making payments to the tax service. It is also possible to make payments to the traffic police.

Legal entities use this code to transfer taxes that are accrued for a certain period of time. In this case, the payer's identifier is his TIN and KPP of the organization. Quite often, payment receipts are generated directly by the budgetary body. In this case, it is automatically assigned a UIN and a document index.

What to do if the UIN is unknown

Many payers are also often interested in the question "what to do if the UIN is unknown?". Most organizations that pay tax payments on their own do not use the UIN when processing payment orders. For such organizations, the unique identifier is the CSC. As for individual payers, the TIN number is used as the UIN for them. This applies to how individuals and individual entrepreneurs. Legal entities use KPP as this code.

If an entrepreneur planning to make a payment to the tax authority works according to the "simplified", when generating a payment order, he must indicate the zero value of the UIN. In this case, in field 104, you should indicate the code in accordance with the current CSC reference book.

Summing up, it must be said that in the absence of a tax notice, the field that is intended for writing a unique identifier always has a zero value. In this case, it is necessary to indicate in the field a zero value or an identifier at the request of the Federal Tax Service. Payments with an empty field for entering a unique identifier are considered invalid.

UIN is a unique accrual identifier, which is designed for faster posting of an incoming payment to the Russian budget system. If the administrator of the receipt of payments to the budget has a UIN, there is no need to enter additional data of the taxpaying company - KPP, TIN, KBK. Tax services will assign unique codes for taxes, and FSS and PFR will assign codes for insurance premiums.

Where to get UIN for payment order

In accordance with the Regulation of the Bank of Russia No. 383-P dated June 19, 2012 “On the rules for making a transfer Money» in payment orders, a unique accrual identifier is recorded if it was generated by the recipient of funds, for example, PFR, FSS or FTS. UIN for those accruals that are formed by the Pension Fund of the Russian Federation, the Social Insurance Fund or the Federal Tax Service, goes to the payer of taxes and insurance premiums as part of the details of notices of payment of arrears in taxes and insurance premiums, fines and penalties.

How to find out your UIN for legal entities when paying contributions and taxes

For insurance premiums and taxes calculated independently by legal entities and individual entrepreneurs based on calculations and tax returns, the accrual identifier will be the budget classification code (BCC) reflected in the requisite 104 of the payment order. In the requisite "Code", field 22, "0" (zero) will be indicated.

How to find out the UIN if it is not in the requirement

If the taxpayer does not have the UIN code formed in the claim for the payment of fines and penalties, the value "0" will be indicated in the requisite of the "Code" field.

It is important that the "Code" field cannot be left blank, because banks check its completion when making payments. An error in the indication of the UIN or an erroneous indication of zero in the "Code" field will not lead to arrears: the payment can be qualified by the administrator of budget payments on the account of the Federal Treasury and the CCC. But this can lead to certain consequences.

How to get a UIN

To obtain a UIN, a combination of four blocks is used:

There are resources on the Internet that allow you to verify the correctness of the received unique accrual identifier by the last check digit.

UIN is used for identification in the State Information System of State and Municipal Payments (GIS GMP).

How to find out the UIN of an organization when paying taxes by an individual

Taxes can be paid in cash through depositing with a credit institution.

When filling out a notice (payment document) in the form N PD-4sb (tax) by an individual in a credit institution (for example, in Sberbank), the UIN and document index are not indicated. Other data identifying the natural person are indicated:

• Full Name;
• TIN of the payer;
• address of registration or place of residence (if an individual does not have a registration address).

UIN stands for Unique Accrual Identifier - a payment details introduced in February 2014 by order of the Ministry of Finance of the Russian Federation No. 107-n dated 11/12/2013. Its introduction is due to the need to simplify the tracking of fees received by the budget.

With the help of the UIN, payments are made by both business enterprises and individuals. The presence of a unique identifier of accruals when paying taxes guarantees their immediate receipt in exactly the right place.

What is UIN

A unique accrual identifier is required when making payments by taxpayers. The UIN was approved by the Russian Treasury by Order No. 19n on November 30, 2012.

Since the beginning of its introduction into the indispensable everyday life of taxpayers in 2014, the UIN had to be used with each payment. For this purpose, an individual digital payment code was entered into a special column of the taxpayer's declaration.

Who assigns UIN to organizations

Assigned an identifier for each individual transaction by the budget administrator. According to the original idea of ​​the Treasury, all payments recorded in the GIS were supposed to have a UIN, but so far not all budget recipients have been worried about this.

The tax service indicates the identifier on the requirement to repay the debt, fine or penalty. The code consists of 20-25 characters and is the UIN of the corresponding payment. This identifier should be transferred to the payment details.

If the payer fills out a document for payment at a branch of Sberbank, the identifier is not indicated. Only standard data is entered for an individual: last name, first name, patronymic, identification code, address of registration or actual place of residence.

When the question arises of where to get the UIN, the most logical answer pops up in the head in the first place - in the tax service. Indeed, it is the Federal Tax Service that is engaged in the formation of a unique accrual identifier. True, just coming to the branch and asking to give you the necessary code still does not work, since the need for its presence does not exist for every transfer of payments and not for all organizations.

As it was briefly mentioned earlier, today the unique accrual identifier for individual entrepreneurs and legal entities is indicated only when paying fines and penalties. So, if you wondered: where to get a UIN, just look at the requirement for the need to pay penalty orders.

Individuals also receive a unique accrual identifier along with a notification of the need to make a payment.

While filling out the payment order, indicate the code (which came to you in the payment request) in the field No. 22 intended for it. Since the code is quite long, you should try to make it as compact as possible, reducing the size of the entered characters. Not everyone manages to do this, therefore, if your unique accrual identifier does not fit in one cell, the Bank of the Russian Federation allowed you to use the adjacent one so that all characters are entered legibly.

Do not waste time trying to find an identifier in directories or the Internet, the code is unique for each individual payment document and you can get a UIN only if the tax service has generated it and sent it to you in the form of 20-25 digits on the payment order.

Which organizations assign UIN for payment of payments

At present, it is considered indispensable to indicate the UIN in the payment orders of the Federal Tax Service (FTS), the Pension Fund of Russia (PFR), the Social Insurance Fund of the Russian Federation (FSS), the State Inspectorate for Road Safety (GIBDD).

However, the use of the identifier is not limited to the above organizations. Increasingly, you can meet UIN in payments from kindergartens, schools, higher educational institutions and medical institutions. If the code is not indicated in the payment order from the organization, you can contact the accounting department of the enterprise with a question about the possibility of obtaining it.

If you need to make a payment, which must be sent to commercial organization, then the problem called "how to get a UIN" does not exist for you in this situation. Since the code was created exclusively for payments sent to the budget of the Russian Federation.

Who needs to know the UIN when making payments

Most often, individuals pay their payments using a unique identifier. For complete peace of mind and confidence, they wait for notifications and pay the required amounts “for sure”. In the case of individuals, you can also generate and print the required receipt on the website of the Federal Tax Service. We remind you that this applies only to payments intended for budgetary organizations.

The situation with individual entrepreneurs and legal entities is somewhat different. Since they form and calculate most of their payments on their own, they are not assigned a UIN. Identification of such payments is made by other details.

In their case, the UIN is used only when paying fines, debts, state fees, etc.

If the UIN is not available, but it is necessary to make a payment, you still cannot leave an empty cell No. 22. In this case, instead of a unique identifier, the number "0" is entered there (without quotes, of course).

The inclusion of UIN in the payment order should be taken very seriously and carefully. Otherwise, this may lead to:

• the payment will not go to the right place and the taxpayer will have a new debt to the state budget;
• non-receipt of payment at the right time according to the necessary details, will entail the appearance of new penalties;
• in order to return the paid funds, you will have to spend time and nerves to find where they went;
• legal deadlines for receipt of payment will be violated.

Final provisions

The requirements of the law, especially when it comes to paying taxes, should be met on time and very carefully. After all, the consequences of the most minimal violation can be very unpleasant.

The inclusion of UIN in the payment order should be taken very seriously and carefully

Finally, a few nuances that should be taken into account when working with UIN:

1. Be sure to note that the UIN is assigned individually to each individual payment, which is why it is “unique”. Therefore, even if you are going to make several payments at the same time, indicate his personal code for each.
2. The code for the unique accrual identifier is not necessarily numbers, it often also contains Latin characters.
3. Of course, UIN is not just a random set of characters, so if you don’t know it, in no case do not enter characters “out of your head”. Just put "0" in the cell.

Often, individuals are faced with a problem when it is necessary to indicate the UIN number when filling out certain payment documents. This raises the question: "How to find out your UIN? Where can I get information about this set of numbers?"

A unique accrual identifier (otherwise UIN) is required to identify any cash receipts.

What is UIN?

The unique accrual identifier is a set of numbers that must be indicated on the receipt for any bank payment action. The law on the use of this number came into force in 2014, according to order No. 107n. How to find out your UIN will be written below.

How to find out your UIN?

Due to the fact that this number is currently required to be indicated when making any payment banking manipulations, legal entities and individuals need to know the number of the unique accrual identifier. In addition, awareness in this matter will be useful for independent search for information about any individual debts (fines, taxes, penalties, etc.). For example, if in Internet banks to create a payment document online computer program will ask for your number.

When paying taxes, fines, penalties or other payments through a bank, you will be required to fill out forms. When issuing a payment document before 03/31/2014, the UIN should have been entered first in a special field called After March 31, there was a change in payment documents, in which the UIN is entered in a special field marked "CODE".

Where can I get the UIN code?

You should be aware that the assignment of the number is carried out only by the tax service of the Russian Federation. In order to find out your personal number of a unique accrual identifier, you should contact the bank with a question about how to find out your UIN. Upon contact, you will receive the necessary advice. With the help of the service "Gosuslugi" will inform you on this topic.

In addition, tax officials Russian Federation must post the necessary information regarding the UIN number on their own stands since the end of 2013.

To pay taxes, the population should use the notice. Usually, the Federal Tax Service sends a letter to the payer's address, which indicates information on debts. The letter is accompanied by a special payment document (notice), drawn up in accordance with all the rules. Using this form, you must pay the debt through any banking system.

If you prefer to personally make a money transfer, without a document from the tax service, you should independently generate a payment. This can be done using the electronic service on the website of the Russian Federation. In this situation, the index will be assigned automatically. When filling out a notice in the form No. PD-4sb (tax), the UIN is not indicated. In the column "CODE" should block letters register UIN 0. This will mean that you do not know the number of the unique accrual identifier. The remaining fields must be carefully filled out, accurately indicating your last name, first name, patronymic and address of residence.

UIN of legal entities

A unique accrual identifier is also assigned to organizations. It is necessary for tax reporting of their activities. organizations?

2014 was a transitional year in the processing of payment notices. In addition to individuals, the heads of organizations are also required to know the UIN. To find out the unique identifier of charges legal entity, accountant or director should contact the city office directly tax office. In addition to the Federal Tax Service, this information can be obtained by contacting Pension Fund of the Russian Federation, as well as to the territorial branch of the FSS of the Russian Federation.

In this article, we will consider the UIN in the payment order. We will find out in which cases to indicate the UIN. Let's figure out what happens if you make a mistake when filling out the UIN.

Purpose of UIN

UIN (unique accrual identifier) ​​is a number assigned by the fiscal authority (payee) and indicated in the payment request.

It serves to speed up the process of recognizing the sender of funds by a specialized software, fixing the receipt of money on account of the payment of taxes and fees. To enter UIN numbers, field “22” of the payment document is intended, and it has become mandatory to fill it out since 2017. When there is no data to fill in the field, it should be zero.

Where to find UIN

A UIN for filling out a payment order will arise if the company is going to make a payment on a request received from the tax authority. In this document, the UIN will be recorded, it remains only to transfer it to the payment.

If the company transfers funds against current payments, repays the debt before receiving a notification from the fiscal authority or pays the accrued fines and penalties of its own free will, there will be no such paper as a requirement to transfer money, nor will there be such a requisite formed for making a payment like win. The field must always be zero.

Where to indicate the UIN

To put down the UIN numbers in the payment document, the field “22” is provided. It is mandatory to fill in, the values ​​of this field can be the UIN assigned by the payee (in a situation where the payment is made on demand) or zero (in cases with current payments, repayment of debts or payment of penalties and fines).

In what cases to indicate the UIN

Win is indicated when paying taxes, insurance premiums, fines and state duties:

• Payment of the penalty. The tax service claims that there is no particular need to fill in the “22” (“Code”) field, since the sender of funds can be identified by the individual taxpayer number, that is, there is an alternative way to recognize the enterprise from which the money was received into the budget.

Thus, it can be said that entering the UIN number in the payment document for the payment of fines is not mandatory. Another thing is that a banking institution has the right to refuse to make a payment if the field remains empty. Therefore, if you do not want to enter the UIN, put “0”.

• Payment of state duty. Usually, it is not difficult to find out the details of the UIN when paying the state fee, but often the payer puts zero or three slashes instead of the identifier digits, and this is not taken as a violation.

1. Through the portal of public services. Most often, such details of payment documents are entered by this service automatically. If you put “0”, it will not change anything, the payment will be successful.
2. Through the payment terminal. If you prefer to pay state fees through the terminal, you will have no way to find out the UIN numbers, and you can set the value to zero, this will not affect the transfer of funds.
3. Through a bank branch. You can inquire about the UIN from the payee. If you do not want to do this, the record “///” will suit the bank employee. The main thing is not to leave field 22 empty, this will lead to a refusal to make a payment based on the provisions of the Bank of Russia.

• Payment of taxes. The taxpayer and the payment he makes can be recognized by the tax service program by the details of the payment order other than the UIN - TIN, KBK. Therefore, you should not worry that the money will not reach the recipient.

If the accountant fills out payment documents for the payment of taxes and fees, the payment deadline for which has not yet expired, that is, the transfer of funds to the budget occurs on a voluntary basis, zero is put in field 22 instead of UIN.

For individuals who receive tax notifications with a notification from the tax service, the UIN numbers are similar to the index of the document sent. If an individual is transferring funds before receiving a payment notice, you can use the service on the website of the Federal Tax Service, in which this requisite is filled in automatically.

• Payment of insurance premiums. Recently, control over payments for insurance premiums belongs to the tax service. The same rules for filling out payment documents apply here as when transferring funds on account of taxes.

What to indicate in field 22 of the payment order

The field “22” for entering details in the payment order is specially allocated to indicate the UIN numbers assigned by the regulatory authority (the payee under the document). The new requirement, which came into force this year, prohibits the omission of field “22”, it must be filled in. If there is no information about the UIN, or the company has reasons not to enter it, the issuer of the payment document must enter “0”.

What happens if you make a mistake with UIN

The UIN is used to automatically identify the taxpayer and automatically record the funds transferred to pay taxes, fees and insurance premiums. Information after processing by the FTS programs is sent to the State. information system about Mrs. and municipal payments. It is not difficult to guess what the error in the UIN will lead to - the payment cannot be recognized and will not be credited. The obligation to pay will be unfulfilled, a debt will appear, the Federal Tax Service will accrue penalties.

What happens if the UIN in the payment order is not filled out

Since 2017, a mandatory requirement has appeared for filling in the codes of field 22 of the payment document, specially allocated for affixing the UIN. In the case when the regulatory authority assigned the UIN, it must certainly be included in the payment order. If you make a payment of your own free will, and not at the request of the payee, the UIN was not indicated, or the company has reasons not to enter it, you must fill in the instruction cell by entering a zero value there. Leaving the field empty is strictly prohibited. Such, it would seem, a trifle will lead to the refusal of a bank employee to conduct a payment transaction.

UIN and current payments

The UIN is assigned exclusively by the tax authorities, and there is nowhere to get it from, unless you have a paper request from the Federal Tax Service to transfer funds to pay off debts on taxes and fees.

When the company is going to make current payments on taxes, fees or insurance premiums, there can be no requirements for payment from the Federal Tax Service. Accordingly, in field 22 “Code”, when transferring money for payment of current payments, a zero value is entered.

UIN for individual entrepreneurs

For individual entrepreneurs, the rule applies: when filling out a payment order, one of two details must be indicated - TIN or UIN. If it is decided to put “0” in field 22, then it becomes mandatory to indicate the TIN. If the TIN does not fit, the UIN must certainly be present.

UIN is indicated by individual entrepreneurs, notaries, lawyers, farmers - they all have the right to designate only their TIN, by which the taxpayer will be identified by the tax service.

Rules for specifying UIN by individuals in 2017

Individuals have their own obligations to pay certain taxes:

• on property;
• to the vehicle;
• to the ground.

At the same time, individuals do not carry out calculations and prepare tax returns on their own, but wait for the receipt of a tax notice from the Federal Tax Service and an attachment to it - a payment notice (Form No. PD for paying taxes).

Registration of papers sent by the deadline for transferring money to the budget is the responsibility of tax officials. In them, the UIN code will be the index of the document. It happens that individuals do not wait for a letter from the Federal Tax Service, or it gets lost in the mail, then you have to pay taxes on payment documents filled out on your own. To do this, a service has been published on the official website of the Federal Tax Service to help with this task. Among other things, the system automatically generates a document index.

Individuals have the opportunity to pay taxes in cash by visiting a branch of Sberbank and writing down information about themselves in the payment form No. PD-4sb. If this method is chosen, neither the UIN nor the index is required. It will be mandatory to enter the full name, address of the place of residence or actual residence of the taxpayer. If the payment is made through another credit institution, in the field “22” you can put a zero value or the index of the document that came from the fiscal authority.

In what situations is it not necessary to indicate the UIN

When a company draws up payment documents for the payment of current payments, and not debts on them, the identification of the taxpayer by the FTS system is carried out on the basis of the TIN and KPP indicated in the payment order, the CBC will help with recognition of the type of payment. This means that there is no need to indicate the UIN, in addition, the UIN number has nowhere to appear, because the fiscal authorities do not send requests for the transfer of funds for the payment of outstanding payments. Means, UIN does not need to be indicated when making current payments for taxes, fees and insurance premiums. The field is set to “0”.

Legislative acts on the topic

The table discusses legislative acts on the topic:

Common Mistakes

Mistake #1: The taxpayer left the "Code" field of the payment order empty.