Approved new CBC for 2020: what has changed - Bukhonline

What documents approved KBK-2020

The CBC, used in 2020, are devoted to two existing regulatory legal acts:

  1. The order of the Ministry of Finance of 29.11.19 No. 207n "On approval of codes (lists of codes) of the budget classification of the Russian Federation relating to the federal budget and budgets of state extrabudgetary funds of the Russian Federation" (hereinafter referred to as Order No. 207n). This document was replaced by the Defense Region of the Ministry of Finance from 06.06.19 No. 86n, which from January 21, 2020 has lost strength.
  2. Order of the Ministry of Finance from 06.06.19 No. 85n "On the procedure for the formation and application of the codes of the budget classification of the Russian Federation, their structure and principles of destination".

Codes that were used in 2019 were regulated by the order of the Ministry of Finance of 08.06.18 No. 132n.

What KBK to use in 2020 for taxes (fees, insurance premiums), penalties and fines on them

Immediately say: when paying taxes, fees and insurance premiums, as well as penny on them, you need to use the same codes as in 2019. This rule applies to fines that are accrued for non-payment or incomplete payment of taxes (fees, fees) under Article 122 of the Tax Code of the Russian Federation.

All topical CBC for 2020 - in our Directory .

БухгалтерияFill out payment in the service where the current CBK and other details are automatically substituted

CBK for other tax sanctions

Changes touched the codes that are used to pay fines appointed under chapter 16 of the Tax Code of the Russian Federation.

In 2019, one general code acted for all sanctions. And in 2020, various CBCs are provided for different sanctions (see Table 1).

Table 1

CBC for paying tax sanctions on certain types of violations

Type of tax sanction

2020 year

2019 year

For the presentation of the tax agent of documents,

containing unreliable information

(Art. 126.1 of the Tax Code of the Russian Federation)

182 1 16 05160 01 0008 140

182 1 16 03010 01 6000 140

For failure to provide information necessary

To carry out tax control

(Art. 126 Tax Code of the Russian Federation)

182 1 16 05160 01 0007 14

For gross violation of income and expenses accounting rules

and tax objects,

Bases for calculating insurance premiums

(Art. 120 NK RF)

182 1 16 05160 01 0005 140

For violation of the established method

submission of the tax declaration,

calculation (Art. 119.1 of the Tax Code of the Russian Federation)

182 1 16 05160 01 0003 140

For failure to submit the tax declaration,

Accounting for insurance premiums (Art. 119 of the Tax Code of the Russian Federation)

182 1 16 05160 01 0002 140

Codes for administrative fines

There is also innovations for the CBC for administrative fines, which are appointed under chapter 15 of the COAP of the Russian Federation for violations associated with taxes.

In 2020, individual codes should be used for some fines, and in 2019 one common CBC was used (see Table 2).

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table 2

CBK for paying administrative fines for tax violations

Type of administrative penalty

2020 year

2019 year

For violation of the timing of the tax declaration,

Calculation of insurance premiums (Art. 15.5 of the Administrative Code of the Russian Federation)

182 1 16 01151 01 0005 140

182 1 16 03030 01 0000 140

For failure to submit (disagreement) of information

necessary for the implementation of tax control (Article 15.6 of the Administrative Code of the Russian Federation)

182 1 16 01151 01 0006 140

For violation of the status of registration

in the tax authority (Art. 15.3 of the Codecha of the Russian Federation)

182 1 16 01151 01 0003 140

What codes to apply in 2020 when paying fines in past periods

Since on January 21, 2020, the budget classification codes approved by Order No. 207n are valid, the previous values ​​from the specified date are not applied. This means that regardless of the period, to which the payment relates, the use of obsolete CBC is already impossible.

EXAMPLE. Suppose, in January 2020, the company lists a fine for a gross violation of income and expenses accounting rules admitted in 2019. The amount of the fine is reflected in the decision taken on the basis of the tax audit in December 2019. In the payment order, the accountant should reflect the CBC, operating in 2020, namely 182 1 16 05160 01 0005 140.

Please note: errors when filling out payments can be excluded if you automatically form payment documents. Some web services for reporting (for example, "contour. EXPERN") allow you to form a payment in 1 click on the basis of data from the Declaration (Calculation) or the Inspection Separation Requirements (contribution). All necessary data (recipient details, actual CBC, the numbers of the federal treasury managers, codes for the payer status) are updated in a timely manner in the service without user participation. When filling out the payment, all current values ​​are substituted automatically.

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Update: October 13, 2020

KBK-2020.

CBC for 2021 can be found in a separate consultation.

From 01/01/2020 When filling in the CBC in payment orders, the order of the Ministry of Finance of Russia from 29.11.2019 N 207n should be guided on the payment of taxes and contributions.

Change KBK-2020.

Despite the fact that the KBK order is new, the main codes of the budget classification remained the same.

KBK in 2020

Below we led the CBC for the main taxes and insurance premiums.

CBK for paying taxes for organizations and IP on the OSN

Tax Name, Collection, Payment KBK
Income tax (except CCN), including:
- to the federal budget (rate - 3%) 182 1 01 01011 01 1000 110
- to the regional budget (rate from 12.5% ​​to 17%) 182 1 01 01012 02 1000 110
VAT 182 1 03 01000 01 1000 110
Property tax:
- for any property, with the exception of the incoming gas supply system (ECS) 182 1 06 02010 02 1000 110
- on property included in the ESGS 182 1 06 02020 02 1000 110
NDFL (IP "For yourself") 182 1 01 02020 01 1000 110

CBK for paying taxes for organizations and SP on specials

Tax Name, Collection, Payment KBK
Tax with USN, when the tax object is applied:
- "Revenues" 182 1 05 01011 01 1000 110
- "Revenues minus costs" (tax paid in general, as well as minimum tax) 182 1 05 01021 01 1000 110
ENVD 182 1 05 02010 02 1000 110
Eskhn 182 1 05 03010 01 1000 110

CBK for insurance premiums

Type of insurance premium KBK
Insurance contributions to OPS 182 1 02 02010 06 1010 160
Insurance contributions 182 1 02 02090 07 1010 160
Insurance fees for OMS 182 1 02 02101 08 1013 160
Insurance contributions to OPS in fixed size (including 1% Contributions) 182 1 02 02140 06 1110 160
Insurance contributions for OMS in a fixed size 182 1 02 02103 08 1013 160
Additional insurance premiums on the OPS for workers who work in the conditions giving the right to early retirement, including:
- for employed on work with harmful working conditions (paragraph 1 of Part 1 of Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) 182 1 02 02131 06 1010 160
- for employed on work with harmful working conditions (paragraph 1 of Part 1 of Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (The double tar depends on the results of the special price) 182 1 02 02131 06 1020 160
- for employed work with difficult working conditions ( PP. 2-18. Part 1 Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) 182 1 02 02132 06 1010 160
- for employed work with difficult working conditions ( PP. 2-18. Part 1 Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (The double tar depends on the results of the special price) 182 1 02 02132 06 1020 160
Insurance contributions for injuries 393 1 02 02050 07 1000 160

By the way, some accountants are trying to find the FSS CBC in case of temporary disability-2020. However, contributions to this are not paid in the FSS, but in the IFTS on the CBC 182 1 02,02090 07 1010 160.

CBC for paying other taxes for all organizations and IP

Tax Name, Collection, Payment KBK
NDFL from income, the source of which is the tax agent 182 1 01 02010 01 1000 110
VAT (as a tax agent) 182 1 03 01000 01 1000 110
VAT for imports from Belarus and Kazakhstan 182 1 04 01000 01 1000 110
Profit tax when paying dividends:
- Russian organizations 182 1 01 01040 01 1000 110
- Foreign organizations 182 1 01 01050 01 1000 110
Profit Tax when paying income to foreign organizations (except dividends and interest on state and municipal securities) 182 1 01 01030 01 1000 110
Income tax on income on state and municipal securities 182 1 01 01070 01 1000 110
Income tax on dividends received from foreign organizations 182 1 01 01060 01 1000 110
Transport tax 182 1 06 04011 02 1000 110
Land tax 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land
Harvesting for use of water bioresours:
- on inland water bodies 182 1 07 04030 01 1000 110
- by other water bodies 182 1 07 04020 01 1000 110
Water tax 182 1 07 03000 01 1000 110
Fee for negative impact on the environment 048 1 12 010x0 01 6000 120 Where x depends on the type of environmental pollution
Regular payments for the use of subsoils that are used:
- in the territory of the Russian Federation 182 1 12 02030 01 1000 120
- on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in the territories under the jurisdiction of the Russian Federation 182 1 12 02080 01 1000 120
NDPI 182 1 07 010xx 01 1000 110 where XX depends on the type of mined mineral
Tax on the profit of organizations from income in the form of profits of controlled foreign companies 182 1 01 01080 01 1000 110

CBC Peni.

In most cases, when paying penalty in 14-17-J. Discharges take the value "2100". For example, the CBC penalties on VAT-2020 - 182 1 03 01000 01 2100 110, and the CBC penalties on the transport tax 2020 - 182 1 06 04011 02 2100 110. However, this rule is an exception.

Type of insurance premium KBK
Insurance contributions to OPS 182 1 02 02010 06 2110 160
Insurance contributions 182 1 02 02090 07 2110 160
Insurance fees for OMS 182 1 02 02101 08 2013 160
Insurance premiums on the OPS in a fixed size paid for themselves (including 1% Contributions) 182 1 02 02140 06 2110 160
Insurance contributions for OMS in a fixed size paid for themselves 182 1 02 02103 08 2013 160
Additional insurance premiums on the OPS for workers who work in the conditions giving the right to early retirement, including:
- for employed on work with harmful working conditions (paragraph 1 of Part 1 of Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) 182 1 02 02131 06 2110 160
- for employed work with difficult working conditions ( PP. 2-18. Part 1 Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) 182 1 02 02132 06 2110 160

CBK for paying fines

As a general rule, filling a payment order for payment of a fine must be replaced mainly by the CBC 14-17-J. On "3000". True, as in the case of the CBC on the payment of the penalty, it was no exception.

Type of insurance premium KBK
Insurance contributions to OPS 182 1 02 02010 06 3010 160
Insurance contributions 182 1 02 02090 07 3010 160
Insurance fees for OMS 182 1 02 02101 08 3013 160
Insurance premiums on the OPS in a fixed size paid for themselves (including 1% Contributions) 182 1 02 02140 06 3010 160
Insurance contributions for OMS in a fixed size paid for themselves 182 1 02 02103 08 3013 160
Additional insurance premiums on the OPS for workers who work in the conditions giving the right to early retirement, including:
- for employed on work with harmful working conditions (paragraph 1 of Part 1 of Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) 182 1 02 02131 06 3010 160
- for employed work with difficult working conditions ( PP. 2-18. Part 1 Art. 30 of the Federal Law of December 28, 2013 № 400-ФЗ) (the compleritor does not depend on the results of the special price) Elbe

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