Full table of the BCC for 2022: taxes, contributions, state duties and other payments

New KBK

BCCs change quite often, and 2022 was no exception. Several new codes have been introduced at once - all of them are presented in the following table.

Codes that appeared in 2022

Codes that are valid in 2022 for different taxes

The following is a complete list of budget tax classification codes that are in effect in 2022.

VAT

KBK for corporate income tax

Personal income tax

Transport tax

Organizational property tax

Land tax for organizations

Water tax

Insurance contributions for pension insurance (former contributions to the Pension Fund)

Insurance contributions for social insurance (former contributions to the Social Insurance Fund)

Insurance premiums for compulsory medical insurance

KBK for VAT for a tax agent in 2022

A company becomes a tax agent for value added tax if:

• leases property from government bodies and local self-government;
• buys goods (services, works) from foreign companies that are not tax registered in the Russian Federation and sells them in Russia;
• buys government property on the territory of the Russian Federation (except for the purchase of leased property by small businesses from 04/01/2011);
• sells Russian property by court decision, provided that the owner is a VAT payer (except for bankrupt property);
• acts as an intermediary in the sale of goods (works, services, rights) by foreign companies not registered in Russia.

The tax agent withholds VAT from its counterparty and transfers it to the budget. The size of the rate depends on the type of goods that the company buys and sells in the Russian Federation. Sometimes the tax is included in the price of the counterparty's goods. If not, the tax agent calculates it and includes it in the price. It is accrued on the day of payment for purchased goods, and is paid to the budget at the end of the quarter every month in equal shares (1/3 each) until the 25th. Except for cases of interaction with foreign companies - non-residents of the Russian Federation. Here the tax agent transfers the tax amount to the budget along with the payment of funds. Otherwise, banks do not accept payment orders.

When transferring amounts as a tax agent, please indicate in the payment order:

• payer status - tax agent (code 02) in field 101;
• BCC for VAT tax agent in 2022 for legal entities - 182 1 0300 110 in field 104.

The BCC of a tax agent is the same as that of a legal entity - a tax payer.

BCC for special tax regimes

For those who use special regimes, the following BCCs apply.

UTII

simplified tax system

Unified agricultural tax

Patent

KBK for payment of state duty in 2018

KBC for legal entities in 2022

The procedure for generating budget classification codes is approved by the Ministry of Finance in Order No. 85n dated June 6, 2019. And Order of the Ministry of Finance No. 75n dated 06/08/2021 indicates what tax 18210301000011000110 is VAT on goods sold in Russia. In 2022, the codes for legal entities have not changed. They are still indicated depending on the type of operation.

For example, the BCC for indirect VAT when importing from Belarus or Kazakhstan is 182 1 0400 110. And the code when importing products from other countries (not members of the EAEU) is 153 1 1000 110. This tax is paid through customs.

KBC for payment of fines

Transitional table of KBK codes for 2018

As you know, from the beginning of 2022, the administration of insurance premiums was transferred from the funds to the Tax Service. The exception was traumatic contributions - they remained under the jurisdiction of the Social Insurance Fund. In this regard, the structure of the budget classification codes itself has changed. Therefore, if you have to pay debts for past tax periods, the transitional BCCs, which are presented in the following three tables, will come in handy:

• the first contains the BCCs for which contributions must be paid for employees;
• the second contains codes that entrepreneurs use when paying contributions for themselves;
• the third part lists the KBK for payment of pension contributions at additional rates.

Employee contributions

IP contributions

Pension contributions at additional rates

Filling out a payment order with KBK 182 10213 160

The payment for the penalty will be slightly different from the payment for compulsory medical insurance contributions. You can make a payment on paper or electronically. The second option is much faster and more popular. When filling out, pay attention to several points:

• field 101 - for legal entities we indicate the code “01”, and for individual entrepreneurs - “09” (from October 1, 2022 - “13”);
• field 104 - to pay penalties we enter KBK 182 10213 160, if we pay the fees ourselves, then 182 10213 160, and if fines - 182 10213 160;
• field 105 - enter OKTMO;
• field 106 - for the contributions themselves we indicate “TP” (current payments), but with penalties the story is different, depending on the situation, you can use three designations: “ZD” - when paying off penalties voluntarily;
• “TR” - payment of penalties at the request of the Federal Tax Service;
• “AP” - payment of penalties according to the inspection report;

In the purpose of payment, you can indicate: “Penalties on insurance premiums for compulsory health insurance.”