Filling in the payment purpose in the payment order. Invalid characters in the payment purpose Sberbank. Details “Purpose of payment”: examples of wording within commercial settlements. What is “payment purpose”

In this article we will consider such an accounting document as a payment order, the rules for filling it out and sending it. When paying by payment, the bank undertakes to transfer money on behalf of the paying person with funds located in his account. The deadline for the transfer is provided by law. If there is no shorter time specified in the bank account agreement.

Payment order - cashless payment system. An order from the payer (account depositor) to the bank to transfer funds to the recipient's account at the same or another financial institution.

Payment documents are divided into urgent and early papers. Express payments are applied:

Advance – payment before delivery of services.
Full payment after receiving the goods.
Part of the funds for large transactions.

Scheme of settlements by payment orders

The buyer submits the payment document (4 or 5 copies) to the bank. The 4th copy is given to the payer as a receipt.

Based on the first payment sample, the institution debits funds from the buyer’s account. The financial institution sends two copies of the payment paper to the seller's bank.

The money is credited to the supplier, the guarantee is the second copy of the payment order. At the end of the transaction, the financial institution issues account statements to the participants.

Rules and example of filling

Purpose of payment in payment order — column 24. It displays information on the service performed: work performed or goods purchased.
Basis of payment— date and number of the invoice or agreement. On this basis the calculation is made. It is allowed to put the number, name and date of other documents confirming the financial transfer transaction.
Filling in the name of goods, works or services allows both a complete enumeration and a generalized name ( installation work, transportation, utility bills and others).
Type of payment made— advance payment, advance payment, final payment or additional payment for a previously completed transfer of funds.
The terms of payment under the contract are indicated, if this is stipulated by the terms of the document.
of the entire payment amount. Or a link is made that there is no value added tax (VAT not subject to, without VAT).
The number of characters in the column is no more than 210.

Letter about incorrectly filled out payment instructions

A common mistake in a payment order is Incorrect filling of column 24 document after payment cash.
Corrections in the purpose of payment are made by drawing up a letter in four copies. The papers indicate which text needs to be replaced. The source files are transferred to the bank. One remains in the financial institution, the second is returned to the payer with a mark. The third and final copy is sent to the supplier's bank.

All parties involved in the transfer of money receive a letter notifying them of the incorrect text in the purpose of payment in the order.

The document is drawn up in free form. Title - the name of the organization. In the left corner it is written who the recipient and sender of the completed paper are. The application indicates that when transferring funds - date, amount, there was an error (amount) in the payment order (its number) in the "Purpose of payment" field.

The new assignment is considered correct: payment on the invoice - number, date and name of the service, including VAT (percentage).

At the end of the letter there is a signature and a number.

Payment purpose codes

On October 30, 2014, the Ministry of Finance of the Russian Federation decided that from January 1, 2015, the requirements for information in decrees for the payment of taxes, fees, customs or other mandatory payments will change.

The information in detail 110 does not fit in (such as payment “PE” - payment of a penalty, “PC” - interest). Instead, codes for subtypes of income are displayed in 14–17 digits of the KBK:

2100 - penalty on payment.
2200 - percent.

In the document, instead of OKATO - OKTMO. Field 22 - UIN code (a number that allows you to quickly display the payment in the program).

The instructions for the purpose of payment remained unchanged.

As for added value, the new rules streamline it - the tax included in the payment is filled out at the request of the payer. The bank does not require you to enter it in the column; VAT is included in the amount.

When filling out the “payment purpose” column, the list of information indicated in the column is observed:

Payment, its purpose.
Name of the service, product or work.
Number and date of the contract, sales document.
VAT (optional).
Other information as requested.

An individual’s card may be blocked by the bank if the purpose of the payment contains information hinting at the commercial nature of the payments. We'll tell you what to write in the purpose of payment when transferring to a private person at VTB, Sberbank-online, etc.

In the summer of 2018, a rumor spread across the country that the tax office would control bank transfers of private individuals. These rumors actually had a basis - the Federal Tax Service officially asked the Ministry of Finance to expand its powers in order to charge personal income tax for transfers the origin of which the citizen could not explain. The Ministry of Finance refused, but citizens seriously thought about the security of bank transfers. Lawyers began to receive relevant questions.

Purpose of payment – what to write?

Many people mistakenly began advising citizens to write “debt repayment” in the comments to the translation. Lawyers justified it this way:

debt payments are not taxed, since this is not income, and therefore the tax office cannot check them;
from June 1, 2018, the rules for mutual lending to individuals have changed and now, in accordance with Art. 808 of the Civil Code of the Russian Federation, if the amount of the debt does not exceed 10,000 rubles, there is no need to draw up and sign a written loan agreement, that is, it is impossible to verify the existence of the debt.

However, it turned out that some banks decided that they already had enough authority, and on their own initiative they began to carefully check payments, find fault with comments and block bank cards at their discretion. One of these banks is VTB.

A woman contacted the “That’s the Law” lawyers who wanted to transfer 2,700 rubles to a friend and wrote “Debt repayment” in the comments. VTB immediately blocked the transfer, as well as all the money for bank card, demanding to send an email to clarify the purpose of payment and provide a loan agreement or receipt. As a result, the card was unblocked only after 48 hours without providing any evidence other than verbal (because there was no other evidence). Below is a screenshot of the blocking notification.

Of course, not all banks are yet blocking such payments, but for safety reasons it is better not to write in the comments about debt repayment. Most reliable way- this is a gift. Write that the money transfer is a gift for a memorable date. According to the law, donating money does not require the conclusion of an appropriate agreement; even the most meticulous bank will have nothing to ask of the sender.

It would seem that there is nothing complicated when paying bills and making transfers through the Sberbank Online system. But sometimes payers still have questions. This situation arises especially often if the client makes a payment for the first time. For example, paying a traffic fine or transport tax, the client may wonder what to enter in the payment instructions when transferring money through Sberbank Online? This is exactly what we will look into in this article.

Purpose of payment - what is it and what is it for?

Let us immediately note that when making purchases or paying through your Sberbank Online personal account, there is not always a field where you must enter the purpose of the payment. If it is not there, then you will not have to fill it out. If there is a field in the payment document and it is marked with an asterisk, you will have to fill it out. You can enter here the account number, the concluded agreement, some personal data of the recipient of the funds, or the name of the service for which the payment is made - there are a lot of options. This will depend on which payment document needs to be filled out.

If you carefully study the requirements of Sberbank, you can find information that in the “Purpose of payment” field you must enter the date or number of the document that is the basis for the transaction, the identification number of the fine, the name of the purchased product or service received.

Filling procedure

It is important to understand that there are no established forms for entering information in such a column. What does it mean? You can enter information at your own discretion, the main thing is that it is understandable to bank employees or recipients of funds.

With the help of a correctly completed payment purpose, financial institutions sort payment documents. And the recipients of the money understand from whom and for what they received the funds. Sometimes sellers and service providers themselves ask to enter such information, so as not to have to figure out who will pay them and for what.

The user must understand that due to incorrect entry of information into the appropriate fields, it may happen that the bank does not make the payment. In this case, you will have to make a new payment. Sometimes, due to incorrect data entry, you have to withdraw a completed payment, and only then issue a new one. You can revoke a payment transaction by contacting a bank branch in person, taking your passport with you. This cannot be done through your Sberbank Online personal account. Ultimately, you will have to spend a lot of time, so entering information into the field must be taken responsibly.

Don't forget that the total amount of text should not exceed 210 characters (including spaces and other delimiters).

There are also several features of entering information in the “Purpose of payment” line, depending on the type of transfer being made. Let's look at them using specific examples.

When transferring funds between your accounts

In this case, it is not necessary to provide any information at all. Fortunately, there is no asterisk next to the payment purpose, which allows you to simply skip this field. If you want to fill out the document in accordance with all the rules, then you can enter “Transfer of personal/own funds”. This will be quite enough for the system.

In case of payment for housing and communal services and other service organizations, purchases

In this case, the client can enter information next type(by selecting one or more options):

The name or essence of the operation being performed. This option is most often used when paying for housing and communal services, electricity, gas and making other payments related to the apartment. When transferring funds for the purchase of a product, its name is entered.
Month for which payment is made. This option is also relevant when paying utility bills. Here it is enough to write, for example, “payment for January 2017.”
Specify the appropriate type of payment. For example, this could be an advance, an additional payment, debt repayment.
Document details. For example, the number of the concluded agreement, personal account, apartment for which payment is made. You can also register a personal identifier in any system if, with the help of it, the recipient of the funds can identify the sender.
Apartment address. It is appropriate in the case of paying utility bills.
Full name of the sender of the funds or the person for whom the payment is made.

If you transfer money to an individual within a bank

In this case, we are talking about a money transfer from one Sberbank client to another client of the same financial institution. The following options are possible:

If money is simply transferred to friends or relatives, then it must be indicated that the transfer is not commercial or trade.
When making a purchase using Sberbank Online from a private person, it is necessary to indicate in the payment document that the transfer is commercial.

In the latter case, it is not necessary to indicate anything. However, if the bank considers the transaction being carried out suspicious, it can simply cancel it.

When transferring funds to other banks

Sometimes Sberbank clients want to transfer funds to a card for clients of another bank. In this case, it is better to indicate the account number of the recipient of the funds. But it is not prohibited to enter other information, for example, personal data about the recipient.

Please remember that money transfers from personal account Sberbank Online to other banks require a commission fee depending on the payment amount. If the payment is sent incorrectly, only the amount sent will be refunded. But the amount of the commission will be withheld by the bank, because it carried out the operation.

In this case, sending funds again will require you to enter all the necessary data again and pay a commission.

As it turns out, entering information correctly in the payment purpose field is not that difficult. Entering data will not take much time. To make the work easier for the bank and the payee, you should enter the most complete information about the funds transfer being made.

For quality management accounting It is important to correctly indicate the purpose of payment in the payment order. This is no less important for tax accounting: indicates what exactly the transfer was for.

What are the payment purposes?

“Regulations on the rules for transferring funds” No. 383-P dated June 19, 2012 (as amended on November 6, 2015) does not establish strict requirements for the information entered in the “Purpose of payment” detail. Nevertheless, Appendix 1 “List and description of details of a payment order, collection order, payment request” contains possible options information included in this field:

another type of tax, period;
numbers and dates of trade documents, contracts;
value added tax;
name of services, goods, works;
other information;
purpose of payment.

Number of characters in a payment order: purpose of payment

The Regulations in question set a limit on the number of characters for the “Purpose of payment” field - 210. In order to fall within this limit, the originator of a payment order is allowed to indicate information in a general way without distorting the purpose of the transfer.

What does “payment purpose” mean for different filling options:

direct purpose of payment - indicate the type of transaction for which it is carried out remittance (wages, purchase of goods, payment for services, work performed);
basis of payment - the number and date of the invoice or agreement under which the payment is made. For example, “payment under agreement No. 12-2 dated December 27, 2016.” Additionally, details of documents confirming the correctness of the translation may be indicated: number and date of the invoice, acceptance certificate, etc.;
name of works, services, goods - indicated as full list, and the consolidated name. For example, utility bills, wages, information services, installation work, repairs household appliances, transportation of goods;
type of payment - advance payment, additional payment to a previously transferred payment, advance payment, etc.;
VAT amount from the total payment amount (for example, “including VAT...”). If this tax is not levied, then “without VAT” or “VAT not subject to” is indicated;
other information required to identify the payment. For example, the period for which payment is made.

Name of payment in the payment order for the total amount with the register

The payment order for the total amount with the register contains a link to the register and the total number of orders reflected in the register. The word “registry” in this case is highlighted on both sides with the symbol “//”.

If such a payment order is drawn up on the basis of the payers’ orders - individuals, then a link to the application and the total number of orders specified in the application are provided. The word “application”, like the word “registry”, is highlighted on both sides with the same “//” symbol.

Payment purpose templates:

“Repayment of debt under Loan Agreement No. XXX-XX dated DD.MM.YYYY. VAT is not assessed";
“Transfer of own funds. VAT is not assessed" (the client transfers funds to his account);
“Payment under agreement No. XXX dated DD.MM.YYYY. VAT is not assessed";
“For the work performed under contract No. XX/XX dated DD.MM.YYYY and acceptance certificate No. XX-X/X dated DD.MM.YYYY. Including VAT - XXX.XX rub.”;
“Advance payment for transport and logistics services on invoice No. XX-X/X from DD.MM.YYYY, including VAT (18%) XXXX.XX rub.”;
“Prepayment for windows on invoice XX-XXX from DD.MM.YYYY, VAT - XXX.XX rub.”

The rules for processing payment documents are constantly changing in accordance with the updated legislative framework what causes certain difficulties when filling them out. One of the most important points of orders of this kind is the purpose of payment. What to write in this field and what rules to follow should be discussed in more detail.

Legal norms

According to federal laws Russian Federation regulating the activities of banking organizations, commercial and government structures of this kind must carry out manipulations in full accordance with the rules of the Central Bank. General concepts and the procedure for filling out transactions are regulated by Law No. 395-1, Article 31.

At the same time, the form of the payment order is established by Central Bank Resolution No. 383-P, which presents detailed descriptions all payment details and their explanation. Despite, ready-made samples payment orders are not difficult to find on the Internet; each case requires an individual approach to filling out this column in the details.

Before making a payment, you must fill out the receipt correctly

New filling rules

Starting from 2014, payment receipts are processed according to new rules, which should be discussed in more detail. The changes affected both general rules filling, as well as a number of specific fields. First of all, you should remember the need to indicate the OKTMO code in field 105, as well as the appearance of new values in 106 details.

Among other things, the changes affected:

101 fields- it is allowed to specify a larger number of values;
108 fields- it is now mandatory to fill out;
110 fields- the list of payments has been significantly reduced;
"Code"— new props that appeared after the changes.

Despite numerous changes affecting the registration rules, it is “Purpose of payment” that causes financiers greatest number problems. In order to avoid mistakes due to which the transaction may not reach the recipient, you should study what the purpose of the payment is, as well as the rules and specifics of filling out this field.

“Purpose of payment” and its features

From the outside current legislation There are no strict requirements regarding the indication of information in this detail.

However, the standards provide a limit on the number of characters used when filling - no more than 210.

Information pertaining to:

Payment specifics.
Goods and services.
Documentation that confirms various legal relationships.

In other cases, if such a need is confirmed by laws or a concluded agreement, other information may be indicated. Finding out what “Payment purpose” means, you can give such a field a completely correct definition. This is identification information that explains the essence of the payment within the framework of the legal relationship between the two parties.

The purpose of the payment reflects the essence of the money transfer

What can you specify?

As practice shows, this attribute can be used to indicate wide range information that clarifies the purpose of the transaction being performed. As the name suggests, the most common case is to indicate in the column the nature of the payment - payment for work, services, etc.

At the same time, you can indicate other important information explaining the payment:

Base- number of the agreement/invoice or other documents on the basis of which the company settles with the payee.
Transaction results- you can specify a list of goods or services received for a specified amount of funds.
Transaction type- prepayment or payment for goods/services actually provided by the recipient.

They often indicate the time frame within which partners must make mutual settlements, as well as other information that allows the transaction to be correctly identified.

When figuring out what to put in this field, there are other pieces of information you should consider. It may also reflect VAT paid by the company. If there was no such payment, this also requires the indication “Without VAT”.

A non-standard case seems to be sending a document to the tax authorities, since it does not provide for the need to indicate tax information, due to the absence of a contractual relationship between the recipient and the sender.

If you need to send funds to the Federal Tax Service and the Pension Fund

This case is not standard, since the “Purpose of payment” field will be filled in differently. When sending a payment order to the tax authorities, you should identify the payment as completely as possible using this form. It is advisable to enter information about the payer who makes the tax payment.

It is extremely important to correctly fill out all the required fields in accordance with the current sample, otherwise the payment document may not be accepted. If you need to send it to the Pension Fund, you can reflect the payer’s identification data, including his number, as well as the period for which the payment is made.

Correctly filling in the details guarantees the transfer of money to the recipient

The most common payment options

IN commercial activities, you often have to face the need to indicate the purpose and name of the payment.

To pay for work, a free-form proposal is used, explaining the fact of payment for services provided under the contract (indicating the number) or the acceptance certificate.

Information is filled in similarly if the services provided to the sender were provided by account number. Both of the above options will require VAT, as they are subject to taxation. However, there are a number of situations when specifying this value is not required.

The most common order of this kind is to replenish an account that does not require payment of tax.

If there are errors

Correct filling of this field seems to be an essential requirement for successful payment. Before sending, you should carefully check the receipt for various typos and errors. Since organizations refuse to accept receipts that have been amended to consumers, if errors are discovered, the document will have to be filled out again.

When a payment order has already been processed, you can try to revoke the payment if any details were entered incorrectly. The easiest way to do this is by contacting the support service of the bank that provides the transaction service. It is also possible to personally visit the branch and fill out the appropriate application.

The key parameter when transferring money is the deadline for execution of the receipt. If you miss the time, the sender will not have the opportunity to carry out the procedure for canceling and returning the payment.