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

KBKPayment
182 1 0100 110income tax on income received in the form of interest on bonds of Russian organizations in rubles issued during the period from January 1, 2022 to December 31, 2022 (Order of the Ministry of Finance of Russia dated June 9, 2022 No. 87n);
182 1 0300 110excise taxes on electronic nicotine delivery systems produced in the Russian Federation;
182 1 0300 110excise taxes on nicotine-containing liquids produced on the territory of the Russian Federation;
182 1 0300 110excise taxes on tobacco (tobacco products) intended for consumption by heating, produced on the territory of the Russian Federation.

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

Purpose of paymentKBK
Amount of tax (arrears)
from sales in Russia182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office182 1 0400 110
when importing goods - at customs153 1 0400 110
Penya
from sales in Russia182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office182 1 0400 110
when importing goods - at customs153 1 0400 110
Fine
from sales in Russia182 1 0300 110
when importing goods from countries participating in the Customs Union - through the tax office182 1 0400 110
when importing goods - at customs153 1 0400 110

KBK for corporate income tax

Purpose of paymentKBK
Amount of tax (arrears)
to the federal budget (except for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations182 1 0100 110
from dividends from foreign organizations182 1 0100 110
from interest on state and municipal securities182 1 0100 110
from income in the form of profits of controlled foreign companies182 1 0100 110
Penya
to the federal budget (except for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations182 1 0100 110
from dividends from foreign organizations182 1 0100 110
from interest on state and municipal securities182 1 0100 110
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code.182 1 0100 110
Fine
to the federal budget (except for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (except for consolidated groups of taxpayers)182 1 0100 110
to the federal budget (for consolidated groups of taxpayers)182 1 0100 110
to the budgets of the constituent entities of the Russian Federation (for consolidated groups of taxpayers)182 1 0100 110
when implementing production sharing agreements concluded before October 21, 2011 (before the Law of December 30, 1995 No. 225-FZ came into force)182 1 0100 110
from the income of foreign organizations not related to activities in Russia through a permanent representative office182 1 0100 110
from the income of Russian organizations in the form of dividends from Russian organizations182 1 0100 110
from the income of foreign organizations in the form of dividends from Russian organizations182 1 0100 110
from dividends from foreign organizations182 1 0100 110
from interest on state and municipal securities182 1 0100 110
The corporate income tax on income in the form of profits of controlled foreign companies will have its own code.182 1 0100 110

Personal income tax

Purpose of paymentKBK
Amount of tax (arrears)
paid by tax agent182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)182 1 0100 110
paid by the resident independently, including from income from the sale of personal property182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)182 1 0100 110
Penya
paid by tax agent182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)182 1 0100 110
paid by the resident independently, including from income from the sale of personal property182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)182 1 0100 110
Fine
paid by tax agent182 1 0100 110
paid by entrepreneurs and persons engaged in private practice, including notaries and lawyers (Article 227 of the Tax Code of the Russian Federation)182 1 0100 110
paid by the resident independently, including from income from the sale of personal property182 1 0100 110
in the form of fixed advance payments from the income of foreigners working on the basis of a patent (Article 227.1 of the Tax Code of the Russian Federation)182 1 0100 110

Transport tax

Purpose of paymentKBK
Amount of tax (arrears)
from organizations182 1 0600 110
from individuals182 1 0600 110
Penya
from organizations182 1 0600 110
from individuals182 1 0600 110
Fine
from organizations182 1 0600 110
from individuals182 1 0600 110

Organizational property tax

Purpose of paymentKBK
Amount of tax (arrears)
for property not included in the Unified Gas Supply System182 1 0600 110
for property included in the Unified Gas Supply System182 1 0600 110
Penya
for property not included in the Unified Gas Supply System182 1 0600 110
for property included in the Unified Gas Supply System182 1 0600 110
Fine
for property not included in the Unified Gas Supply System182 1 0600 110
for property included in the Unified Gas Supply System182 1 0600 110

Land tax for organizations

Where is the land plot located?Payment typeKBK
Moscow St. Petersburg SevastopolTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
Urban district without additional administrative entitiesTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
Urban district if it contains intra-city administrative entitiesTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
Intracity administrative entityTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
Intersettlement territoriesTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
Rural settlementTax182 10600 110
Penalty182 10600 110
Fine182 10600 110
urban settlementTax182 10600 110
Penalty182 10600 110
Fine182 10600 110

Water tax

Purpose of paymentKBK
Amount of tax (arrears)182 1 0700 110
Penya182 1 0700 110
Fine182 1 0700 110

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

Purpose of paymentKBK
Amount of tax (arrears)
for pension insurance for employees182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.182 1 0210 160
Additional pension contributions at tariff 1182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Penya
for pension insurance for employees182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.182 1 0210 160
Additional pension contributions at tariff 1182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Fine
for pension insurance for employees182 1 0210 160
for pension insurance of an individual entrepreneur for himself based on the minimum wage182 1 0210 160
for pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles.182 1 0210 160
Additional pension contributions at tariff 1182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment
Additional pension contributions at tariff 2182 1 0210 160 – if the tariff does not depend on the special assessment; 182 1 0220 160 – if the tariff depends on the special assessment

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

Purpose of paymentKBK
Amount of tax (arrears)
in case of temporary disability and in connection with maternity182 1 0210 160
for insurance against industrial accidents and occupational diseases393 1 0200 160
Penya
in case of temporary disability and in connection with maternity182 1 0210 160
for insurance against industrial accidents and occupational diseases393 1 0200 160
Fine
in case of temporary disability and in connection with maternity182 1 0210 160
for insurance against industrial accidents and occupational diseases393 1 0200 160

Insurance premiums for compulsory medical insurance

Purpose of paymentKBK
Amount of tax (arrears)
to the FFOMS budget for employees182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage182 1 0213 160
Penya
to the FFOMS budget for employees182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage182 1 0213 160
Fine
to the FFOMS budget for employees182 1 0213 160
for medical insurance of an individual entrepreneur for himself based on the minimum wage182 1 0213 160

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

Amount of tax (arrears)182 1 0500 110
Penya182 1 0500 110
Fine182 1 0500 110

simplified tax system

Amount of tax (arrears)from income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110
Penyafrom income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110
Finefrom income (6%) - 182 1 0500 110; from income minus expenses (15%), including minimum tax - 182 1 0500 110

Unified agricultural tax

Amount of tax (arrears)182 1 0500 110
Penya182 1 0500 110
Fine182 1 0500 110

Patent

Amount of tax (arrears)
tax to the budgets of city districts182 1 0500 110
tax to the budgets of municipal districts182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol182 1 0500 110
tax to the budgets of urban districts with intracity division182 1 0500 110
to the budgets of intracity districts182 1 0500 110
Penya
tax to the budgets of city districts182 1 0500 110
tax to the budgets of municipal districts182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol182 1 0500 110
tax to the budgets of urban districts with intracity division182 1 0500 110
to the budgets of intracity districts182 1 0500 110
Fine
tax to the budgets of city districts182 1 0500 110
tax to the budgets of municipal districts182 1 0500 110
tax to the budgets of Moscow, St. Petersburg and Sevastopol182 1 0500 110
tax to the budgets of urban districts with intracity division182 1 0500 110
to the budgets of intracity districts182 1 0500 110

KBK for payment of state duty in 2018

Purpose of paymentKBK
on proceedings in arbitration courts182 1 0800 110
on proceedings in the Constitutional Court of the Russian Federation182 1 0800 110
on proceedings in constitutional (statutory) courts of constituent entities of the Russian Federation182 1 0800 110
in proceedings in courts of general jurisdiction, magistrates. In addition to the Supreme Court of the Russian Federation 182 1 0800 110
on proceedings in the Supreme Court of the Russian Federation182 1 0800 110
for state registration of: – organizations; – entrepreneurs; – changes made to the constituent documents; – liquidation of the organization and other legally significant actions 182 1 0800 110 (if documents for state registration of an organization or entrepreneur are submitted not to the tax office, but to a multifunctional center, then the BCC must be indicated with the income subtype code “8000”, that is, 182 1 0800 110 (letter of the Federal Tax Service of Russia dated January 15, 2015 No. ZN-4-1/193))
for state registration of rights, restrictions on rights to real estate and transactions with it - sale, lease and others321 1 0800 110
for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of organizations182 1 0800 110
for carrying out actions related to licensing, with certification provided for by the legislation of the Russian Federation, credited to the federal budget000 1 0800 110
for registration of vehicles and other legally significant actions related to changes and issuance of documents for vehicles, registration plates, driver's licenses188 1 0800 110
for carrying out state technical inspection, registration of tractors, self-propelled and other machines and for issuing tractor driver’s licenses000 1 0800 110 (in categories 1–3, the code is indicated depending on the competence of which chief administrator is in charge of administering a specific budget income (Appendix 7 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). Indicate in categories 1– 3 KBK administrator code “000” is not allowed.)
for consideration of applications for concluding or amending a pricing agreement182 1 0800 110

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

Purpose of paymentKBK
for violation of the legislation on taxes and fees provided for in Articles 116, 118, 119.1, paragraphs 1 and 2 of Article 120, Articles 125, 126, 128, 129, 129.1, 132, 133, 134, 135, 135.1, as well as the previously in force Article 117 Tax Code of the Russian Federation182 1 1600 140
for violations of the legislation on taxes and fees provided for in Articles 129.3 and 129.4 of the Tax Code of the Russian Federation182 1 1600 140
for violation of the procedure for registering gambling business objects, provided for in Article 129.2 of the Tax Code of the Russian Federation182 1 1600 140
for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses182 1 1600 140
for violation of the procedure for using CCP. For example, for violating the rules of technical maintenance of cash registers 182 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation)392 1 1600 140
issued by the Pension Fund of the Russian Federation in accordance with Articles 48−51 of the Law of July 24, 2009 No. 212-FZ392 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Social Insurance Fund of Russia)393 1 1600 140
for violation of the legislation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Federal Compulsory Medical Insurance Fund of Russia)394 1 1600 140
for administrative offenses in the field of state regulation of the production and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products141 1 1600 140 (if the payment administrator is Rospotrebnadzor)
160 1 1600 140 (if the payment administrator is Rosalkogolregulirovanie)

188 1 1600 140 (if the payment administrator is the Ministry of Internal Affairs of Russia)

(Chief administrators can delegate their powers to administer certain budget revenues to federal government agencies. In such situations, when transferring payments in categories 14–17 BCC, you must indicate the revenue subtype code “7000”)

for violation of the procedure for handling cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions182 1 1600 140
for violation of the legislation on state registration of legal entities and individual entrepreneurs, provided for in Article 14.25 of the Code of Administrative Offenses of the Russian Federation182 1 1600 140
for evasion of administrative punishment provided for in Article 20.25 of the Code of Administrative Offenses of the Russian Federation182 1 1600 140

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

PaymentKBC in 2016 KBC in 2017-2018
For periods up to 2022For the periods 2017-2018
Contributions to employee pension insurance at basic rates
Contributions392 1 0200 160182 1 0200 160182 1 0210 160
Penalty392 1 0200 160182 1 0200 160182 1 0210 160
Fines392 1 0200 160182 1 0200 160182 1 0210 160
Social insurance contributions
Contributions393 1 0200 160182 1 0200 160182 1 0210 160
Penalty393 1 0200 160182 1 0200 160182 1 0210 160
Fines393 1 0200 160182 1 0200 160182 1 0210 160
Employer contributions to health insurance
Contributions392 1 0211 160182 1 0211 160182 1 0213 160
Penalty392 1 0211 160182 1 0211 160182 1 0213 160
Fines392 1 0211 160182 1 0211 160182 1 0213 160

IP contributions

PaymentKBC in 2016KBC in 2017-2018
For periods up to 2022For the periods 2017-2018
Entrepreneurs' contributions to pension insurance
Fixed contributions (minimum wage × 26%)392 1 0200 160182 1 0200 160182 1 0210 160
Contributions from income over 300 thousand rubles.392 1 0200 160182 1 0200 160
Penalty392 1 0200 160182 1 0200 160182 1 0210 160
Fines392 1 0200 160182 1 0200 160182 1 0210 160
Fixed contributions of entrepreneurs for health insurance
Contributions392 1 0211 160182 1 0211 160182 1 0213 160
Penalty392 1 0211 160182 1 0211 160182 1 0213 160
Fines392 1 0211 160182 1 0211 160182 1 0213 160

Pension contributions at additional rates

PaymentKBC in 2016KBC in 2017-2018
The tariff does not depend on the results of SOUTThe tariff depends on the results of the SOUT
For workers from List 1
Contributions392 1 0200 160182 1 0210 160182 1 0220 160
Penalty392 1 0200 160182 1 0200 160
Fines392 1 0200 160182 1 0200 160
For workers from List 2
Contributions392 1 0200 160182 1 0210 160182 1 0220 160
Penalty392 1 0200 160182 1 0200 160
Fines392 1 0200 160182 1 0200 160

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;
  • field 107 - usually penalties do not have a specific period, so the code that we indicate will depend on the basis of the payment from field 106:
      “ZD” - set 0 or indicate a specific month if the penalty was accrued for a specific month;
  • “TR” - date from the tax demand;
  • “AP” - set to 0;
  • field 108 - also depends on the basis of payment:
      “ZD” - set to 0;
  • “TR” or “AP” - we write the number of the requirement or act (we do not put the “No” sign);
  • field 109 - depends on the basis of payment:
      “ZD” - set to 0;
  • “TR” - indicate the date of the Federal Tax Service’s requirement;
  • “AP” - we write the date of the decision to bring to tax liability.
  • fill in fields 13, 14, 15, 17 with the bank details from the Federal Tax Service letter dated 10/08/2020 N KCh-4-8/ [email protected] (they differ by constituent entity of the Russian Federation).
  • In the purpose of payment, you can indicate: “Penalties on insurance premiums for compulsory health insurance.”

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