Where is the UIN on the receipt? What is the UIN code on the payment receipt?

Filling out the receipt is a responsible matter. Due to one error, typo, or typo, the payment may not go through or the funds may be sent to another address. Fixing this is long and tedious. Therefore, when filling out, all points of the form must be immediately clear to the payer. One of the incomprehensible moments for many is the UIN on the receipt. What is this? We will answer this question and a number of equally important others below.

What is this - UIN on the receipt?

The abbreviation UIN stands for: unique accrual identifier. Usually this is a digital combination of 20-25 numbers. It became mandatory not so long ago - in 2014. After the Decree of the Ministry of Finance of the Russian Federation, the UIN became a mandatory component of receipts of form 0504510.

What is it for? Both for accurate and fast sending of the payment itself, and identification of the payer. UIN significantly simplifies the money transfer system. After its introduction, the number of unexplained payments decreased noticeably: fines, customs, tax collections and so on.

The UIN is used only by the institutions to which the a large number of money transfers of various types. These are the traffic police, the Federal Tax Service, large educational establishments and so on. For example, in universities and schools, it determines each student.

The UIN is intended more for shipments by private individuals. Individual entrepreneurs and LLCs do not need to look for or indicate this number when transferring tax payments to the state budget.

Identifier structure

What is this UIN on the receipt? The identifier is not a random set of numbers - each character (or group of characters) in it performs a specific role.

As an example, let’s look at the structure of the UIN for a common payment - a traffic police fine:

• The first three digits are the code assigned to the manager. For the traffic police, for example, this number is 188.
• The fourth character identifies the organization accepting the payment. In the case of the road inspection - 1.
• The fifth digit is the purpose of payment. For example, the penalty will be indicated by one.
• The sixth to seventh characters are the number when the protocol was issued.
• The remaining numbers are the serial number of the issued protocol or resolution.
• The last character is a check number.

Thus, the whole combination allows you to learn a lot about the payment and direct it to the desired flow.

Where is it required and where is it not?

We all know what UIN is on a payment receipt. Now let's find out when it should be indicated and when it shouldn't.

There are a number of exceptions from the table. Let's consider them further.

Exceptions and particulars

Having learned that this is the UIN on the receipt, let’s move on to discussing specific points:

Document index

If you pay a state fee, then the UIN will be equivalent to the “Document Index” section of the receipt - both in the number of characters and in meaning.

The formation of an index combination follows the same principle as a unique identifier:

Where to find the ID

UIN receipt number - where can I find it? Usually this information is immediately indicated in the document that is provided to the payer for payment. As for the receipt, this is a special section - “Document Index”. You should look for it at the very top of the standard payment form.

Let's consider special cases:

• For those who pay a fine from the traffic police, the digital UIN combination is indicated in the resolution. Check - it's always a 20-digit code.
• Budgetary organizations indicate it strictly in column 22 of their payment documents.

If you have any doubts about the UIN in the receipt for kindergarten, "payment" for medical services, then it is best to contact the recipient organization itself to clarify the unclear point. In particular, the accounting department will definitely give you the answer.

But employees of banks and other credit institutions where payments with UIN are accepted do not have any information about the accrual identifier. After all, it is formed only in the institutions themselves where you are going to transfer the payment. So we should go to the cashier already armed with this information.

Where to indicate this number

If you enter the UIN in a tax receipt or payment order, then the identifier must be indicated in the “Purpose of payment” column. However, not only numbers are written. First, the abbreviation UIN, followed by a 20-digit number combination without spaces.

If you don't know the ID number combination, don't leave it blank! In this case, your payment may simply get lost and not reach the addressee. Therefore, if the UIN is unknown to you or you doubt its correctness, it would be most correct to put 0 (zero) in the line for the identifier.

If something is wrong...

Let's consider cases when there are some problems associated with the UIN number on the receipt:

• The document with payment data is lost. If you do not have a form with information about the UIN on hand, then when filling out the payment order in the “Code” line, enter “0” (zero) yourself or ask the cashier about it.
• The number specified is incorrect. In this case, you need to write a letter, an application indicating the correct details, which should be sent to the organization that accepted your payment. If it really did not reach the addressee (and a check will be carried out regarding this), then there is only one solution - return it to you Money. However, in the case of state duty, you will have to transfer this amount again. Only after this will the erroneous shipment be returned to you.
• The code is not identified by the system when sending a payment. In this case, you should check the correctness of the entered UIN. If everything is correct, then contact the organization that provided you with the details for the receipt for an explanation of the problem that has arisen.

UIN is a specific digital combination for quickly identifying a payment. Such numbers are used by organizations that receive a large number of a wide variety of money transfers. These institutions are required to provide UIN to their payers.

Accountants often ask the question: what is the UIN code in a payment order? We will tell you what it is intended for, where to get it and in what cases to indicate it on payments in 2019.

What is UIN in a payment order?

UIN is a unique accrual identifier consisting of 20 or 25 digits that cannot simultaneously take the value “0”. The UIN code is sometimes (but not always) indicated on payment slips when transferring taxes, fees, insurance premiums, as well as penalties and fines for them.

For UIN, there is a payment order field with detail 22, which is called “Code”. This follows from the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation (approved by order of the Ministry of Finance of Russia).

It is noteworthy that in Appendix No. 1 to the regulation of the Bank of Russia “On the rules for transferring funds”, detail 22 has a different name - a unique payment identifier (UPI). But this should not confuse the accountant. In practice, when transferring money to the budget, the UIN is entered in field 22.

What UIN code should organizations indicate in payment orders in 2019?

Organizations enter a UIN code only when they transfer to the budget the amount specified in the request for payment of tax, fee, insurance premium, penalties or fine. Such a requirement may come from the tax office. Funds have the right to charge policyholders certain types of fines. For example, Pension Fund may impose a requirement to pay a fine for failure to provide annual information about the length of service, and the Social Insurance Fund - for violating the deadline or procedure for submitting 4-FSS.

Fill out and submit SZV-STAZH (SZV-ISKH, SZV-KORR) and EDV-1 via the Internet

In such a situation, the accountant needs to take two simple steps.

1. Determine which UIN is included in the request for payment of a tax, fee, insurance premium, penalty or fine.
2. Duplicate it in field 22 of the payment slip, which is issued in connection with the fulfillment of the requirement.

It is very important not to make mistakes when transferring the code from the request to the payment. An incorrect value will result in the payment not being identified. As a result, the organization’s debt will not be written off in a timely manner, which will lead to further accrual of penalties.

The situation is different if the organization calculates the payment amount independently. This is exactly what happens when paying current taxes, fees and contributions, the amount of which is indicated in the declaration, calculation or other document. For example, VAT at the end of the quarter, income tax at the end of the year, personal income tax for the month, etc. And in some cases, the organization itself calculates arrears for past periods and penalties. Then there is no need to specify a unique identifier.

ATTENTION. The bank is obliged to accept and execute a payment without a UIN if a legal entity transfers current payments for taxes or contributions, or pays off the arrears calculated on our own. The main thing is that the company does not forget to reflect its Taxpayer Identification Number.

There is another reason why the organization does not reflect the UIN. This is a situation where a payment request is received, but the unique accrual identifier is not there. Under such circumstances, the accountant is not able to indicate the UIN on the payment slip.

UIN in the payment slip of an individual entrepreneur

Individual entrepreneurs, notaries, lawyers and other “private traders” have the right to enter one of two details into payments: either TIN or UIN. This was emphasized by the Federal Tax Service in a letter.

We draw conclusions:

• when transferring the amounts specified in the payment request, the individual entrepreneur has two options: either put down the UIN (duplicating it from the request) and do not indicate the TIN, or put down the TIN and do not indicate the UIN;
• When transferring amounts calculated independently, the individual entrepreneur has only one option: display the TIN on the payment slip, since there is no unique identifier.

What to indicate in field 22

Payment order field 22 “Code” cannot be empty. It is necessary to indicate a unique accrual identifier, and if it is absent, enter zero (“0”). A payment with field 22 left blank is not completed correctly and the bank will not accept it.

IMPORTANT. It is not the taxpayer’s responsibility to independently determine the UIN for a particular payment. This code is transferred from the payment request. Moreover, there is no single value that would be applied to all taxes, fees, contributions, penalties or sanctions. Each code is unique.

Example of a payment order

The private security company CheKa Private Security Company LLC transfers to the budget personal income tax withheld from employee salaries for September 2019. The amount of tax payable is 100,000 rubles.

Since the payment is current, the accountant should not fill out detail 22 “Code”, indicating the UIN. Instead, it will put a zero ("0") here.

If the company fulfilled the requirement to pay arrears, penalties or fines, the accountant would put the UIN code in the payment order 2019. He would duplicate the identifier value from the corresponding requirement.

Please note: errors when filling out tax invoices can be avoided if you generate invoices automatically. Some web services for submitting reports (for example, “”) allow you to generate a payment in one click based on data from the declaration (calculation) or the request for payment of tax (contribution) sent by the inspectorates. All necessary details - UIN, KBK, recipient data, codes for payer status - are updated in the service automatically, without user participation. When filling out a payment slip, all current values ​​are entered automatically.

Corresponding changes were made to the “Regulations on the rules for transferring funds” (approved by the Bank of Russia on June 19, 2012 N 383-P) by Directive of the Bank of Russia dated July 15, 2013 N 3025-U.

Now it is mandatory to reflect the UIN in detail 22 “Code”. The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

If it is impossible to indicate a specific value of the indicator in the “Code” detail of the order for the transfer of funds, zero “0” is indicated.

We remind you that Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system Russian Federation" entered into force on February 4, 2014, with the exception of the provisions on indicating in the order for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, a unique accrual identifier (UIN) in the “Code” requisite, intended to indicate a unique identifier payment, effective March 31, 2014.

Until March 31, 2014, in orders for the transfer of funds, the form for which is established by Bank of Russia Regulation N 383-P, in the “Purpose of payment” detail, a unique accrual identifier or document index from the notice of an individual filled out for the tax payer by the tax authority is indicated, text information provided for by Bank of Russia Regulation N 383-P, as well as other information necessary to identify the payment.

The unique accrual identifier is indicated first in the "Payment purpose" detail and consists of 23 characters: the first three characters take the value "UIN", characters from 4 to 23 correspond to the value of the unique accrual identifier.

To highlight information about a unique accrual identifier, the “///” sign is used after the unique accrual identifier.

For example: "UIN12345678901234567890///".

On the issue where to get UIN when filling out orders for the transfer of funds to pay taxes (duties), Explanations of the Federal Tax Service of Russia have been prepared "On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (duties) to the budget system of the Russian Federation", situations are possible when the UIN is missing .

According to the explanations of the Federal Tax Service:

When transferring the amounts of taxes (fees) calculated legal entities and individual entrepreneurs independently on the basis of tax returns (calculations), the accrual identifier is the budget classification code (BCC), which is reflected in field 104 of the payment order. A UIN is not generated when making tax payments by these taxpayers.

In connection with these circumstances and the need to comply with the provisions of the Rules on preventing legal entities and individual entrepreneurs from having blank details at their disposal, the order states:

until 31.03.2014 in the details "Purpose of payment" (field 24) - "UIN 0///".

After information about the unique accrual identifier, which takes a zero value (UIN 0), a separating sign “///” is placed. After separator the taxpayer may indicate additional information necessary to identify the purpose of the payment;

from 31.03.2014 in the “Code” attribute (field 22) - “0”.

Taxpayers - individuals pay property taxes (land tax, personal property tax, transport tax) on the basis of a tax notice sent by the tax authority and the payment document (notice) attached to it in Form N PD (tax).

These documents are filled out automatically by the tax authority using software, including UIN. In this case, the index of the document is indicated as the UIN in the payment document (notice) in Form N PD (tax).

If an individual wants to transfer tax payments to the budget system in the absence of a notification from the tax authority and a completed payment order (notice) attached to it, then he or she generates a payment document independently.

A payment document can be generated using an electronic service posted on the website of the Federal Tax Service of Russia. In this case, the document index is assigned automatically.

Taxes can be paid in cash through a credit institution.

If a payment document (notice) in form N PD-4sb (tax) is filled out by an individual at a branch of Sberbank OJSC, the document index and UIN are not indicated. In this case, the payment document (notice) must indicate the surname, first name, patronymic of the individual, as well as the address of the place of residence or place of stay (if the individual does not have a place of residence).

Also, taxes can be paid by an individual through any other credit organization that can issue a full-format payment order. In this case, in field 22 "Code" indicate "0" or the index of the document assigned by the tax authority, if the individual has one.

According to<Письму>FSS of the Russian Federation dated February 21, 2014 N 17-03-11/14-2337, information about the UIN for those accruals made by the Federal Social Insurance Fund of the Russian Federation will be communicated to payers as part of the details of demands for payment of arrears on insurance premiums, penalties and fines, after the Ministry of Labor and social protection Russian Federation relevant changes to the forms of these documents.

Since the payer calculates the amount of insurance premiums to be paid independently, the value “0” is indicated in the “Code” detail of the order for the transfer of insurance premiums.

In cases where the payer does not have information about the UIN assigned by the Fund in orders for the transfer of funds when paying penalties and fines, for each of these charges the value “0” is indicated in the “Code” detail.

In accordance with Letter of the Treasury of Russia dated December 20, 2013 N 42-7.4-05/5.3-836, in order to reflect individual entrepreneur identifiers (identifier of information about an individual) and UIN in the details of payment orders generated by the Federal Treasury authorities on the basis of payment documents submitted by clients for the transfer of payments to the budget system of the Russian Federation, as well as payments for state and municipal services, payment documents clients must be designed taking into account a number of features.

Today, receiving any receipt or payment order to pay fines, taxes, insurance, etc. you can see the UIN number. We will discuss this and the rules for filling out documents further.

What is UIN?

UIN stands for “unique accrual identifier.” It is a 20-digit code that determines where the payment is assigned. The UIN is established by the budgetary authority itself to determine the route of transferred money to the Russian budget. The uniqueness of the code means that it cannot be duplicated.

UIN reports on payments made by legal entities and individuals forcertain services:

• for state and municipal(according to Part 1 of Article 1 Federal Law No. 210-FZ);
• for the necessary services to provide public and municipal services (according to Part 1 of Article 9 of Federal Law No. 210-FZ).

The code is also needed to determine other payments that participate in the formation of the country’s budget at different levels.

UIN in the payment order

The obligation to enter UIN data was established by order of the Ministry of Finance of the Russian Federation No. 107 dated November 12, 2013. This order is effective after official publication on January 24, 2014. Later, changes were made in the writing of the code, so from February 4, 2014 it was required to write it in the “Purpose of payment” field, and from March 31, 2014, the UIN is entered in the “22” field.

1. UIN of tax authorities.

The UIN code of the tax authorities corresponds to the index indicated on the document, that is, the Federal Tax Service and the UIN are one and the same. When tax authorities generate a payment order, it is automatically assigned the index of this document.

2. UIN traffic police.

As a rule, the UIN code of the traffic police is formed from such numerical components as the number of the resolution (protocol) and the date of approval of this document. UIN The traffic police often uses Russian and Latin letters when writing UIN.

3. UIN of other budgetary authorities.

It often happens that the UIN code is not determined automatically or is simply unknown, then in field “22” budget authorities enter a zero value.

Where can I get the UIN code?

For payers, the value of the UIN code can be viewed directly on the received receipt or on the resolution sheet. Most often, the receipt is sent by the budget authorities themselves to pay a tax, penalty, fine or state duty.

The UIN code can be generated by a special online program, for example, when filling out tax return. This code will be unique and will change each time a receipt is generated. If the enterprise itself or individual entrepreneur, as well as individuals, are the initiators of the payment, then in field “22” there will be a zero UIN.

Most common questions

Is there a table of UIN codes?

The UIN code is unique and no tables or lists have been developed for it. Each UIN code can be used only once on one specific payment document, so it is impossible to find a similar UIN code in two even identical payment documents.

Can I enter the UIN code myself?

You should only enter the code if you know it for sure, otherwise the payment may not reach its destination and will not be considered completed. The code is generated only automatically, so you cannot invent it. If the payer does not know the exact code, a zero UIN should be entered.

When can you not indicate the UIN code?

If a payment order is issued to transfer funds to the account of a commercial organization, then the UIN code does not need to be specified. The UIN serves as an identification code only for funds intended for transfer to the budget of the Russian Federation.

Can letters be used in the UIN code?

Indeed, the UIN can contain letters of both the Russian and Latin alphabet.

For example, in payment documents of the traffic police about fines contained in the code english letters are underlined or highlighted so as not to confuse them with similar letters of the Russian alphabet.

Changes and features in the instructions

The UIN code was first introduced by Order of the Ministry of Finance of the Russian Federation No. 106n dated November 24, 2004 “On approval of the Rules for indicating in the fields of payment documents the transfer of taxes, fees and other payments to the budget system of the Russian Federation.”

Previously, UIN stood for universal accrual identifier, and indicating it on payment forms and documents was optional. Now, starting from March 31, 2014, the code has been renamed and represents uniqueness, it should be indicated in mandatory in field "22".

Explanations on the procedure for indicating the UIN when filling out

Payments on receipts can be voluntary accrued or upon specific request. It can be issued by individuals, legal entities, individual entrepreneurs and budgetary authorities.

1. Legal entities, individual entrepreneurs

In the current 2015, payment receipts for the transfer of taxes accrued by legal entities and entrepreneurs independently do not contain a UIN code.

The payer's identifier will be the TIN and KPP of the organization. All payments will be made according to the budget classification code (BCC) established in the region, and “0” must be indicated in field “22”.

2. Individuals

In the case when an individual fills out a receipt or declaration to make payments to the tax authority, the UIN value should be indicated; for this, you can contact the tax service or fill out a document in the online program on the website of the Federal Tax Service of Russia, which will automatically enter the UIN code.

And also to pay taxes and state duties, you can contact credit organizations, where it is enough to indicate the full name, registration address and place of residence of the individual, and enter “0” in field “22”.

4. Budget authorities

In many cases, payment documents are generated by the budget authority itself, automatically assigning it a UIN code and document index.

For any detailed information and clarification of questions of interest regarding details, filling rules, including UIN code, you can contact the tax service or call the Federal Tax Service helpline. There you can always find out about changes and additions to this issue that have entered into force.

When transferring payments (taxes, penalties, fines, etc.) to the budget, a code such as UIN (unique accrual identifier) ​​must be indicated in the payment order or receipt for payment. Let's see how it is formed and where to get the UIN for individuals and legal entities.

UIN code in a payment order: what is it

A unique accrual identifier (UIN) or a unique payment identifier (UPI) is a special code of 25 characters. It is assigned to the payment by the recipient of the funds (for example, the tax authority) and communicated to the payer. If the bank has an agreement with the recipient of the funds, the bank will verify that the UIN is indicated correctly in the payment document. UIN only applies to payments to the budget (when the recipient is a government agency).

The structure of the UIN is as follows:

• 1st digit - control key;
• 2-25 digits - payment information. If some of the UIN symbols are not used, then the free characters are designated by zeros (Appendix 12 to the Regulations of the Bank of Russia dated June 19, 2012 N 383-P).

How to find out the UIN when making payments to the budget?

Where to get UIN for payment orders to organizations

Where can I get a UIN to pay tax? Back in 2016, the Federal Tax Service clarified that when legal entities transfer current amounts of taxes and fees to the budget, a UIN is not formed. Therefore, they indicate code “0” in field 22 of the payment order (Explanations of the Federal Tax Service “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (fees) to the budget system of the Russian Federation”). If a demand was received for the payment of arrears, penalties or a fine, in which the UIN is indicated, then it is this that must be reflected in field 22 of the payment slip.

If we're talking about about a non-tax payment in favor of the budget, then the situation is as follows (clause 1.21.1 of the Regulations of the Bank of Russia dated June 19, 2012 N 383-P; clause 12 of the Rules, approved by Appendix No. 2 to Order of the Ministry of Finance dated November 12, 2013 N 107n):

• if the recipient of the money assigned a UIN to the payment and reported it to the organization, then the UIN must be indicated in field 22 of the payment order. For example, the UIN when paying a traffic police fine is the number of the resolution (Letter of the Treasury dated January 24, 2014 N 42-7.4-05/1.3-54). That is, traffic police fines can be paid according to the UIN;
• if the recipient of the payment has not generated a UIN, then you must enter 0 in the specified field, since it is impossible to generate a UIN online.

UIN for individual entrepreneurs: where to get it

For entrepreneurs, the situation with UIN is exactly the same as for organizations (see above).

UIN: where to get it for individuals

Taxpayers - individuals pay property tax, land tax, transport tax on the basis of a notification received from the tax office. In this case, the unique accrual identifier (UIN) is the document index, which is generated by the tax authority. It is this that must be indicated when transferring taxes upon notification (Explanations of the Federal Tax Service “On the procedure for indicating the UIN when filling out orders for the transfer of funds to pay taxes (fees) to the budget system of the Russian Federation”).

Another option is when an individual pays the tax independently without notification. In this case, if a citizen generates a payment document through the electronic service on the Federal Tax Service website, the UIN will be assigned to the payment automatically. If an individual manually fills out all the necessary details through the online banking system, then the UIN code must be set to 0.