Full table of the BCC for 2021: taxes, contributions, state duties and other payments

New KBK

BCCs change quite often, and 2021 was no exception. Several new codes have been introduced at once - all of them are presented in the following table.

Codes that appeared in 2021

How to pay personal income tax according to KBK 18210102010011000110

The deadlines for paying personal income tax depend on the income from which tax was withheld. In standard cases, tax is paid on the next business day after income is paid. This procedure applies to salaries and bonuses. But you can transfer personal income tax from vacation pay and sick leave until the end of the month in which the income was paid.

Personal income tax accrued during the month can be transferred in separate payment orders. Moreover, this must be done if tax payment deadlines differ for different types of payments.

Important! If personal income tax for a month is less than 100 rubles, then it can be paid together with personal income tax for the next month. The tax can be transferred in this way until December of the current year (clause 8 of Article 226 of the Tax Code, letter of the Ministry of Finance dated February 27, 2018 No. 03-04-06/12341).

Codes that are valid in 2021 for different taxes

The following is a complete list of budget tax classification codes that are in effect in 2021.

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

Features and nuances of BCC for VAT payment

This tax is the main “filler” of the Russian treasury, so entrepreneurs should be especially careful when paying it. It is paid from the sale of goods and/or services, as well as from imported goods sold in Russia. It must also be paid when transferring goods for one’s own needs, if this is not reflected in the tax return. It is also relevant when importing goods.

There were very serious changes to the payment of value added tax a couple of years ago, so for 2021, legislators touched on this tax only in passing to give entrepreneurs the opportunity to adapt.

Calculation and payment procedure

VAT is a tax that requires quarterly declaration and payment. It is calculated based on the results of each quarter: the difference in the tax base and deductions is multiplied by the tax rate. Thus, the budget receives these tax payments four times a year.

IMPORTANT INFORMATION! If legal deductions exceed the revenue portion of the VAT, then the budget will compensate for the missing share: the amount will be counted toward future payments or to pay off any arrears. In the absence of arrears, the law allows the amount of compensation to be transferred to the bank account of the entrepreneur.

The tax base is considered to be the main characteristic of the goods or services being sold - their value on the day of shipment of the goods or transfer of the service or the day of their payment (the date of the event that occurred earlier).

There are some nuances regarding VAT tax rates:

• same rate – same base;
• if transactions are subject to VAT at different rates, then their base is also calculated separately;
• the cost is always calculated in national currency, revenue from imports is converted into rubles at the current exchange rate.

Main changes in VAT payment for 2021

1. From January 1, preferential rates for the sale of goods and services provided for by the Tax Code come into effect. For some products it is recognized as zero.
2. The conditions for confirming the right to a preferential VAT tariff have been simplified.
3. Double taxation exceptions for those using the simplified taxation system and unified agricultural tax when issuing invoices.
4. Elimination of paper media: starting from this year, VAT returns can only be submitted electronically.
5. New budget classification codes for VAT transactions.

NOTE! Tax rates and the method of calculating VAT have not changed.

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 VAT for tax agents

An organization and individual entrepreneur are considered tax agents for VAT when:

• purchase products, services, work from a foreign company that is not registered with the Federal Tax Service of the Russian Federation, and sell them in the Russian Federation;
• rent property that is owned by the state or municipality, and also acquire government property;
• by court decision, sell property, as well as ownerless, confiscated or purchased property;
• act as intermediaries for a foreign company not registered in the Russian Federation.

In all of the above cases, the tax agent is obliged to withhold VAT from the amounts it owes to the counterparty and transfer the tax to the budget. Companies that apply special tax regimes are not exempt from this obligation.

In the payment order, tax agents indicate the same BCC as legal entities - tax payers. In this case, in field 101 of the payment slip, you must indicate that the tax is transferred by a tax agent (code “02”).

KBK for payment of state duty in 2018

KBC for payment of fines

Transitional table of KBK codes for 2018

As you know, from the beginning of 2021, 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 be useful:

• 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 for VAT in 2021

To transfer the main VAT payment (penalty or fine) to the budget, you must correctly indicate the details in the payment order. First of all, you must correctly indicate your taxpayer status in field 101:

• 01 - legal entity;
• 02 - tax agents;
• 06 - import tax;
• 09 - IP.

The tax amount (field 6) is indicated in round rubles without kopecks. The type of transaction (field 18) for VAT payment is filled in with code “01”, and the order of payment (field 21) with code “5”. The BCC corresponding to the type of operation (see table above) is indicated in field 104. In field 105, OKTMO is entered, indicating the payer’s affiliation with a specific municipal entity. The meaning of OKTMO can be found on the Federal Tax Service website.

The basis for payment (field 106) is indicated as “TP” - current payment. And in the adjacent 107 field the period for which the tax is paid is entered. In the case of VAT, this will be the corresponding quarter, for example, “KV.01.2021”. Below is an example of a VAT payment for the 1st quarter of 2021.