List of codes for calculating insurance premiums at the location. Location code On tax returns, location code

If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.

Calculation of insurance premiums: reporting/billing period codes

RSV: presentation place codes

Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected] ):

Calculation of insurance premiums: tariff codes

The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.

All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code “01” in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code “02”.

Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.

In addition, it is important to note that if during the reporting / billing period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.

The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums: codes of types of documents

The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the passport of an employee - a foreign citizen is reflected, then the code "10" is put in this line.

All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected]

Calculation of insurance premiums: codes of the category of the insured person

In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of whom personalized accounting information is being submitted.

The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] So, for example, if an employee belongs to the category of persons who are covered by compulsory pension insurance and for whom insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.

RSV: other codes reflected in the calculation

In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:

From February 26, 2016. Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those above. For 2018, the following values ​​are relevant:

• 120 - used by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at the address of their residence.
• 210 - the general location code 210 is used by all Russian companies when submitting a declaration at their location.
• 215 - intended for assignees who are not related to the largest.

How to find out the code at the location (accounting)? It is most reliable to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites.

Location (accounting) code in 6-NDFL

• 215 - intended for successor companies that are not recognized by the largest taxpayers.
• 245 - indicated by foreign companies when submitting a declaration at the address of imputed activities through a representative office (permanent).
• 310 - indicated by Russian companies when submitting a declaration at the address of conducting imputed activities.
• 320 - code at the place of registration 320 in UTII, or rather in the imputation declaration, is used if a report is submitted at the address of conducting activities in a special mode.
• 331 - indicated by foreign companies when submitting a declaration at the address of conducting imputed activities through a branch of such an economic entity.

Note! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ.

Code at the place of registration of envd

According to the procedure approved by the Order of the Federal Tax Service No. ММВ-7-21/ dated March 31, 2017: Code Name 213 At the place of registration as the largest taxpayer 214 At the location of a Russian organization that is not the largest taxpayer 215 At the location of the successor that is not the largest taxpayer 216 At place of registration of the legal successor that is the largest taxpayer 221 Location of a separate subdivision of a Russian organization with a separate balance sheet 245 Location of a foreign organization operating through a permanent representative office 281 Location of an immovable property object (for which a separate procedure for calculating and paying tax is established) Similar codes are also applied when filling out a tax calculation for an advance payment on property tax of organizations.

Location (account): code

After all, the accounting of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, accounting for legal entities will depend on whether the company is Russian or foreign; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out. What is the location (accounting) code in 6-NDFL A report called 6-NDFL is mandatory for all income tax agents.

The current form was approved by the tax authorities in their Order No. ММВ-7-11/ dated 10/14/15. values ​​of mandatory indicators. In 2018, the location code in 6-NDFL is filled in on the basis of an additional Appendix 2 to the main Appendix 2.

Online journal for an accountant

The values ​​of this requisite of the form differ depending on the territorial division of the Federal Tax Service Inspectorate where the tax agent was registered. At the same time, some data coincide with the codes for the UTII declaration, while others have been added. For example, the location (accounting) code 120 for the IP address is the same.

And the values ​​​​of 124-126 have been added, intended for submission by the heads of peasant farms, as well as lawyers, notaries. How to fill in the 6-NDFL code at the location (accounting) Entering the value of the desired territorial code is performed by the tax agent on the title f. 6-personal income tax. The indicator has a digital format and consists of three characters.

Usn: simplified taxation system - all about "simplification"

• 1 Why do you need a code at the place of registration for UTII 2018
• 2 How to enter the code at the place of registration for UTII in 2018 in the declaration
  • 2.1 Values ​​​​of accounting codes (places of submission) for the UTII declaration:
• 3 What is the code of location (accounting) in 6-NDFL
• 4 How to fill in the 6-NDFL code at the location (accounting)
  • 4.1 Values ​​of codes of the place of representation for f. 6-personal income tax:
• 5 RSV - code at the location (accounting)
• 6 Declaration on the simplified tax system - code at the location (accounting)
• 7 How to find out the code at the location (accounting)?

Why is the code at the place of registration according to UTII 2018 needed?

Annex n 2

• 121 - when submitting information by a lawyer who has his own lawyer's office, at the address of his residence.
• 122 - when submitting a report by a private notary at the address of his residence.
• 124 - when submitting the calculation by the head / members of the peasant farm at the address of their residence.
• 214 - used by ordinary Russian companies when submitting a report at their address.
• 217 - intended for successors of domestic firms.
• 222 - used by the OP of Russian companies when submitting a report at the location of such divisions.
• 335 - used by the OP of foreign companies when submitting a report at the location of such units.
• 350 - is used by international structures when submitting a calculation to the tax accounting address of such organizations.

Declaration on the simplified tax system - code at the location (accounting) Valid in 2018
Code Where the calculation is submitted 112 At the place of residence of an individual not recognized as an individual entrepreneur 120 At the place of residence of an individual entrepreneur 121 At the place of residence of a lawyer who established a lawyer's office 122 At the place of residence of a notary engaged in private practice 124 At the place of residence of a member (head) of a peasant (farm) ) economy 214 At the location of the Russian organization 217 At the place of registration of the legal successor of the Russian organization 222 At the place of registration of the Russian organization at the location of a separate subdivision 335 At the location of a separate subdivision of a foreign organization in the Russian Federation 350 At the place of registration of an international organization in the Russian Federation Thus, if in 2017, the calculation is submitted, for example, at the location of the Russian company, so put down the code "214".

• 124 - applied by the heads / members of the peasant farm during tax registration at their address of residence.
• 125 - indicated by lawyers during tax registration at their address of residence.
• 126 - used by notaries for tax registration at their address of residence.
• 213 - used by legal entities in tax accounting in the status of the largest taxpayer.
• 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
• 215 - is intended to be indicated by successors (not the largest) to provide the form at their location.
• 216 - to be introduced by the successors recognized as the largest.
• 220 - is affixed by Russian OPs when submitting 6-NDFL at the location of such units.
• 320 - the individual entrepreneur is indicated when submitting the form at the address of the business.

At the location of the account, code 120 for IP

For example, when presenting data on personnel employed in imputed activities.

• 335 - is intended to be indicated by foreign EPs when submitting the form at the location of such units.

Note! Until March 25, 2018, for ordinary enterprises, the indicator was valid at the location of accounting with code 212. After this date, the value was replaced by code 214. RSV - code at the location (accounting) Order No. ММВ-7-11/ dated 10.10.16. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for compiling the ERSV.
Active for 2018

The reports submitted to the IFTS contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. The code of the tax authority, the code for the location, period, TIN, KPP are on the title page of any of the declarations. You can choose a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.

The use of codings established at the state level when filling out reports is necessary to simplify the classification and selection of taxpayers and tax agents. This helps to increase the efficiency of collecting statistical data and speeds up the procedure for issuing certificates of various contents when incoming requests from legal entities or individuals.

We fill in the column "At the location of the account" - code for IP

Individual entrepreneurs, filling out declarations for the simplified tax system, agricultural tax, 6-personal income tax and UTII, choose the value of the code:

• 120, that is, the report is submitted with reference to the place of residence of a particular individual entrepreneur;
• 320, if the declaration is submitted at the place of economic activity.

In the case of VAT at the location of the account, the code for IP will be 116.

What codes are used by legal entities?

Legal entities that are not largest or foreign companies, in declarations for VAT, profits, UTII, property tax, calculations for insurance premiums, the code at the location of the accounting is 214.

The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves the submission of a document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the codings are different from those used in other reports. For the transport tax, the digital designation 260 is indicated, and when filling out land tax reporting - 270. For simplified people, when forming a declaration on the simplified tax system, code 210 is affixed at the location of the account.

If there are separate subdivisions, the following codes are included in the reporting for them:

• in relation to income tax with the calculation of 6-personal income tax - 220;
• regarding property tax - 221;
• in the case of insurance premiums - 222.

Code by location - where to look

When compiling the calculation of insurance premiums, one should be guided by the norms of the order of the Federal Tax Service of October 10, 2016, registered under No. ММВ-7-11/551. All applicable codes for reporting documentation are given in the Procedure for filling out the calculation. In the reporting on insurance premiums, the code for the place of registration appeared in 2017, all possible options are given in Appendix 4.

The codes used for the property tax declaration can be found in Appendix No. 3 of the Procedure, which was approved by order of the Federal Tax Service dated March 31, 2017 under No. ММВ-7-21 / [email protected] With regard to land tax, when filling out codings, one should be guided by the table given in Appendix 3 of the Procedure for filling out, put into effect by Order of the Federal Tax Service dated November 14, 2013 under No. ММВ-7-3 / [email protected]

For the simplified tax system at the location of the accounting, the decryption code is given in Appendix 2 of the Procedure for filling out the relevant declaration, approved by the Ministry of Finance in Order No. 58n dated June 22, 2009.

When compiling various declarations and reports, some of the data is entered by taxpayers in coded form. For example, when forming a declaration on imputation, entrepreneurs indicate the accounting code at the location for individual entrepreneurs. And when compiling f. 6-NDFL code at the location is filled in depending on the address of data submission.

The coded indicators are approved by the tax authorities and cannot be entered arbitrarily. Where to get values? In which lines should I enter the data? Let's take a closer look at how to fill in the code for the place of registration in the UTII declaration and the code for the place of registration in 6-NDFL. We will also consider the principles for reflecting these indicators in some other reporting forms.

Why do you need a code at the place of registration for UTII 2018

When transferring all activities or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the IFTS. This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime. If the subject simultaneously works on several tax systems, separate reports will be required. The list of forms varies depending on the modes.

The current declaration form for the imputation for 2018 was approved by the Federal Tax Service in Order No. MMV-7-3 / [email protected] dated 07/04/14. Here is the form of the document, as well as the procedure for compiling it, breaking down the requirements into sheets and sections. When the declaration is filled out, at the location (accounting) the code is affixed in accordance with the values ​​​​according to Appendix 3 of the Order. Information is indicated in a special column on the title of the report. At the same time, data is entered in other lines in accordance with the current procedure.

Note! Since the coding of indicators is necessary to simplify the reporting processing procedure, all taxpayers of the imputation are required to fill in these lines without exception. Accurate entry of values ​​will help not only the tax authorities to quickly spread the data, but also protect companies from entering incorrect information.

How to enter the code at the place of registration for UTII in the declaration in 2018

In order to correctly report to the tax authority, the code at the location (accounting) is indicated in the corresponding line. The indicator is entered in digital format according to Appendix 3 and filled in from left to right. It is not allowed to put a dash, indicate zeros or the absence of data in the cells. Why?

First of all, for the reason that any imputed taxpayer must first register with the Federal Tax Service. And it doesn’t matter what legal status we are talking about - a legal entity or an individual entrepreneur. To transfer activities to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed. Since imputation reporting is submitted at the place of business, the values ​​of the indicators have been developed to clarify the responsible control body.

Values ​​of accounting codes (places of presentation) for the UTII declaration:

• 120 - indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
• 214 - code 214 at the location (registration) is intended for indication by Russian legal entities that are not recognized as the largest taxpayers.
• 215 - intended for successor companies that are not recognized by the largest taxpayers.
• 245 - indicated by foreign companies when submitting a declaration at the address of imputed activities through a representative office (permanent).
• 310 - indicated by Russian companies when submitting a declaration at the address of conducting imputed activities.
• 320 - code at the place of registration 320 in UTII, or rather in the imputation declaration, is used if a report is submitted at the address of conducting activities in a special mode.
• 331 - indicated by foreign companies when submitting a declaration at the address of conducting imputed activities through a branch of such an economic entity.

Note! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ. After all, the accounting of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, accounting for legal entities will depend on whether the company is Russian or foreign; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.

What is the location (accounting) code in 6-NDFL

A report called 6-NDFL is mandatory for all income tax agents. The current form is approved by the tax authorities in their Order No. ММВ-7-11 / [email protected] dated 10/14/15. In addition to the document (Appendix 1), here are the general procedure for entering information (Appendix 2), the rules for submitting in electronic format (Appendix 3), as well as the encoded values ​​​​of mandatory indicators.

In 2018, the code at the location in 6-NDFL is filled in on the basis of additional Appendix 2 to the main Appendix 2. The values ​​\u200b\u200bof this form detail differ depending on the territorial division of the IFTS where the tax agent was registered. At the same time, some data coincide with the codes for the UTII declaration, while others have been added. For example, the location (accounting) code 120 for the IP address is the same. And the values ​​​​of 124-126 have been added, intended for submission by the heads of peasant farms, as well as lawyers, notaries.

How to fill in the 6-NDFL code at the location (accounting)

Entering the value of the desired territorial code is performed by the tax agent on the title f. 6-personal income tax. The indicator has a digital format and consists of three characters. The data is entered from left to right. Let's take a closer look at how this attribute is filled in.

Values ​​of codes of the place of representation for f. 6-personal income tax:

• 120 - used by entrepreneurs during tax registration at their address of residence.
• 124 - applied by the heads / members of the peasant farm during tax registration at their address of residence.
• 125 - indicated by lawyers during tax registration at their address of residence.
• 126 - used by notaries for tax registration at their address of residence.
• 213 - used by legal entities in tax accounting in the status of the largest taxpayer.
• 214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
• 215 - is intended to be indicated by successors (not the largest) to provide the form at their location.
• 216 - to be introduced by the successors recognized as the largest.
• 220 - is affixed by Russian OPs when submitting 6-NDFL at the location of such units.
• 320 - the individual entrepreneur is indicated when submitting the form at the address of the business. For example, when presenting data on personnel employed in imputed activities.
• 335 - is intended to be indicated by foreign EPs when submitting the form at the location of such units.

Note! Until March 25, 2018, for ordinary enterprises, the indicator was valid at the location of the accounting with code 212. After this date, the value was replaced with code 214.

RSV - code at the location (accounting)

The current single calculation form for insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11 / [email protected] dated October 10, 2016. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for compiling the ERSV. The current values ​​for 2018 are as follows:

• 112 - when submitting data at the address of residence by an individual, not an individual entrepreneur.
• 120 - when submitting an IP report at the address of your residence.
• 121 - when submitting information by a lawyer who has his own lawyer's office, at the address of his residence.
• 122 - when submitting a report by a private notary at the address of his residence.
• 124 - when submitting the calculation by the head / members of the peasant farm at the address of their residence.
• 214 - used by ordinary Russian companies when submitting a report at their address.
• 217 - intended for successors of domestic firms.
• 222 - used by the OP of Russian companies when submitting a report at the location of such divisions.
• 335 - used by the OP of foreign companies when submitting a report at the location of such units.
• 350 - is used by international structures when submitting a calculation to the tax accounting address of such organizations.

Declaration on the simplified tax system - code at the location (accounting)

The form valid in 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3 / [email protected] dated February 26, 2016. Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those above. For 2018, the following values ​​are relevant:

• 120 - used by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at the address of their residence.
• 210 - the general location code 210 is used by all Russian companies when submitting a declaration at their location.
• 215 - intended for assignees who are not related to the largest.

How to find out the code at the location (accounting)?

It is most reliable to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites. If a legal entity or individual entrepreneur fills out a report electronically, the software modules already contain built-in indicators. It remains only to choose the right one depending on the category of taxpayer or tax agent. When entering the code, be guided by the type of report and the type of registration of the subject.

On the title page of the 6-NDFL form, in the so-called calculation header, a number of codes are indicated. One of them - the code "at the location (accounting)" - is a field of three cells (cells). What codes are there, where to get them from and in what situations to indicate, read in our article.

Code at the location of the account in 6-NDFL: what it looks like

The code indicating the place of presentation of the calculation is a three-digit cipher. A separate field is allocated for it in the upper right corner of the calculation under the line "Tax period (year)".

We have provided a fragment of the completed 6-NDFL form (title page).

Code at the location of accounting in 6-NDFL: where to get the values

The codes are given in Appendix No. 2 to the Procedure for filling out the form (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] in the latest edition of 01/17/2018). Their full correct name is: CODES OF PRESENTATION POINTS FOR CALCULATION OF INDIVIDUAL INCOME TAX CALCULATED AND WITHHOLDED BY THE TAX AGENT.

A sample of filling in the code "at the location" in 6-NDFL

Code at the location of the account in 6-personal income tax: what are the values

In total, there are 11 ciphers for designating the place of submission of the calculation today. A number of them have nothing to do with companies. These are codes for individual entrepreneurs, heads of peasant farms, lawyers and notaries (codes 120 and 320, 124, 125 and 126, respectively).

As a general rule, starting from reporting for 2017, organizations put code 214 on the title page of 6-NDFL. It means “At the location of a Russian organization that is not the largest taxpayer.” If the company is the “largest”, a special code is put - 213 “At the place of registration as the largest taxpayer”.

Previously, there was no division into the largest and ordinary ones. There was one code - 212 "At the place of registration of the Russian organization." But by order of the Federal Tax Service of Russia dated January 17, 2018 No. MMV-7-11 / [email protected] the Procedure and, in particular, Annex No. 2 to the Procedure, were amended. Instead of 8 codes, it became 11. So now, we repeat, there is no code 212 in relation to the 6-personal income tax form. The main code for firms is 214.

The remaining values ​​- for rather specific situations - we presented in a separate table. The first two of them were added by the above order, they were not there before.

Table 1. Main codes of companies at the location of accounting for 6-personal income tax in 2018

Table 2. Codes at the location of accounting for 6-NDFL for special situations in 2018

Code at the location of the account in 6-NDFL: 214 or 213

Code 214 on the 6-NDFL form is set by default by all companies. If you report to the tax office on work with the largest taxpayers, a special code is valid for you - 213.

Recall that the largest taxpayer is an organization that meets the criteria from Appendix 1 to the order of the Federal Tax Service of May 16, 2007 No. MM-3-06 / 308. One of the main criteria is the total amount of income received according to the annual income statement. The largest taxpayers at the federal level will be organizations (including non-profits) with this figure exceeding 35 billion rubles. Regional level - organizations (including non-profit), which:

• the total amount of income is from 2 to 35 billion rubles. inclusive;
• the average number of employees is above 50 people;
• the total value of assets - from 100 million to 20 billion rubles. inclusive, or the total amount of accruals of federal taxes and fees is from 75 million to 1 billion rubles.

In addition, there are other criteria for recognizing a company as the largest taxpayer. For example, participation in the tax monitoring procedure or the availability of licenses for certain types of financial activities.

Attention: the largest taxpayers may include companies that do not fall under the established criteria, but in respect of which the Federal Tax Service has made an appropriate decision.

Organizations operating on special tax regimes are not recognized as the largest taxpayers in any case.

An organization that is associated with the largest taxpayer and is able to influence the results of its activities, regardless of its financial and economic indicators, is also recognized as the largest taxpayer (section II of the criteria approved by order of the Federal Tax Service of May 16, 2007 No. MM-3-06 / 308).

Code at the location of the account in 6-NDFL: what happens if you make a mistake

For each calculation with false information, a fine of 500 rubles is provided. But: if you find an error and submit a clarification before the inaccuracy was revealed by the tax authorities, there will be no sanctions (Article 126.1 of the Tax Code).

Inspectors can present a fine due to any error in the calculation in the form 6-NDFL. In some situations, inspectors reduce the fine, citing extenuating circumstances (clause 1, article 112 of the Tax Code). These are cases when the tax agent, due to an error (letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11 / 14515):

• did not lower the tax;
• did not create adverse budgetary impacts;
• did not violate the rights of individuals.

In principle, an error in the code at the place where the calculation is presented (location) does not entail negative financial consequences. Therefore, the application of mitigating circumstances or even the non-provision of penalties in this case is very likely.

If a mistake is recognized, not only the organization, but also its responsible employees can be fined. For example, the head of the company, in the amount of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses).