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The structure and procedure for filling out payment orders are unified by the Bank of Russia. A sample document and the rules for its execution are given in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P. In order for a payment document to be used as evidence of the fact of transfers, it is necessary to specify in detail the purpose of the funds and the reasons for their transfer.

How to specify the purpose of payment under a loan agreement

When filling out the payment order form, you must correctly formulate the text of the payment purpose. If this part of the document does not contain all the required elements, the bank will reject the application for money transfer.

When a transfer is made under a loan agreement, the payment purpose must contain the following data:

• a phrase is required that can be used to understand the intended purpose of the transfer - issuing a loan, repaying a loan, repaying a debt, paying interest on a loan agreement, etc.;
• the document serving as the basis for payment is indicated - loan agreement, credit agreement, date and number of such document;
• selecting the type of loan - interest-bearing (the amount of interest is indicated) or interest-free;
• calculation period and other clarifying information;
• in the final part of the phrase the amount of VAT is written down - when issuing loans and returning borrowed funds, as well as interest on them, no tax is charged, therefore it is indicated that this amount is “not subject to VAT” (clause 15, clause 3, article 149 of the Tax Code of the Russian Federation) .

The purpose of payment under the loan agreement is entered in field 24 of the payment order. It must be contained in 210 characters, including spaces. If, when filling out the payment form, you do not indicate that the money is a loan or credit provided under a specific agreement, it will be very difficult to prove the fact of the transfer of borrowed funds.

Examples of wording for the field “Purpose of payment”:

• An interest-free loan is issued - “Transfer of money under interest-free loan agreement No. 2 dated July 30, 2018. Repayment period is June 30, 2019. Excluding VAT.”
• If the money is provided on the terms of accruing interest on the amount of debt - “Provision of funds under interest-bearing loan agreement No. 5 dated July 27, 2018 for a period until August 1, 2019. Interest is charged on the loan amount - 10 (ten) percent per year. Without VAT".
• When issuing a loan in installments, the purpose of payment must indicate its total amount - “Provision of an interest-bearing loan at 7% per annum under agreement No. 44 dated March 15, 2018. The total loan amount under the agreement is 250,000.00 rubles. NDS is not appearing".
• Repayment of borrowed funds - “Repayment of debt under interest-free loan agreement No. 65 dated August 14, 2017, excluding VAT.”

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 authorities 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 on the bank card, demanding that they send an email to clarify the purpose of the payment and provide a loan agreement or receipt. As a result, the card was unlocked 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. The most reliable way is donation. 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.

The founder (individual) provided the company with an interest-free loan, which he deposited into the company's cash desk. PKO was prescribed. The loan was provided to pay salaries and pay taxes and payroll fees. How to correctly deposit this interest-free loan into the company’s current account, what purpose should I indicate when depositing funds into the company’s current account?

AND . When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:

Debit 51 Credit 50- funds are deposited in the bank.

In the purpose of payment, you must indicate that the payment is “receipt under loan agreement No.__ dated___.” The bank may ask you to provide it with a separate copy of the agreement.

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank

How to deposit the remaining funds to the bank. The organization applies a general taxation system

Documentation of cash delivery

Regardless of the method of depositing cash into the bank, issue a cash order and make an entry in the cash book. In the cash receipt order, in particular, indicate:*

• in the line “Issue” - the last name, first name, patronymic of the organization employee who collected and handed over the bag of cash to the bank collectors;
• in the line “Appendix” – the attached primary documents, their numbers and dates of preparation.

When depositing funds directly to the bank's cash desk, fill out an application for cash deposit, which includes three documents:*

• announcement;
• receipt;
• order.

Accounting: delivery of proceeds to the bank

When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:*

Debit 51 Credit 50

When handing over money to collectors, you need to make the following entries in accounting:

Debit 57 Credit 50
- funds are deposited in the bank.

When money is credited to the current account, the following entry is made:

Debit 51 Credit 57
– money has been credited to the current account.

This procedure is provided for in the Instructions for the chart of accounts (accounts , , ).

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to reflect transactions for obtaining a loan (credit) in accounting

If a cash loan (credit) is provided, then after the lender (creditor) has deposited the money into the cash register (this method is only possible for a loan) or transferred it to the organization’s bank account, make an entry in the accounting:*

Debit 50 (51) Credit 66 (67)
– a cash loan (credit) has been received.

The founder gives his company a loan

The money goes to the cash register. Funds deposited into the cash register can be used on the same day so as not to exceed the limit. It does not matter whether the company has permission to spend cash proceeds or not, since borrowed funds are not revenue.

If, due to borrowed money, the cash limit is exceeded at the end of the day, the excess amounts must be deposited with the bank. At the same time, in the announcement for a cash contribution, it is indicated that the payment is “receipt under loan agreement No.__ dated___ 2010.” The bank may ask you to provide it with a separate copy of the agreement. It’s better to find out about this in advance.*

An agreement will definitely be needed if the loan exceeds RUB 600,000. In this case, the bank will have to report information about the transaction to Rosfinmonitoring.

Using or

To yourself (IP)

An individual entrepreneur has situations when he transfers money from his account to his account in another bank. There is nothing suspicious about this, because an individual entrepreneur account is a personal account of an individual and he manages it as he pleases.

Example: Top up your own account. Without VAT.

Refill

An individual entrepreneur can replenish his account without any restrictions.

Example: Refill. Without VAT.

An organization cannot replenish an account without reason, unlike an individual entrepreneur.

For organizations, only the founder can replenish the account and only in one of the following ways: Contribute financial assistance; Make a contribution to the organization’s property; Make payment for goods/works (services); Apply for a loan; Top up the UK.

Example: Payment of funds under loan agreement No. 125 dated March 29, 2018 with the founder. Without VAT.

Example: Contribution of authorized capital to Romashka LLC from the founder Leonid Viktorovich Ivanov. Without VAT.

Payment for goods/services

1. When paying for work/services, in the “Purpose of payment” column, indicate the number and date of the agreement (invoice number and date) on the basis of which the payment is made.
2. It is desirable that the payment amount be commensurate with the size and turnover of the company.

It will be suspicious for a bank if a small company buys expensive goods.

3. Provide the numbers, names and dates of other documents justifying the operation of transferring funds - invoice number and date, work acceptance certificate number and date, invoice number, etc.

If a client orders expensive services or frequently, the bank has the right to request certificates of completed work and reports.

4. Indicate for what goods, works/services you are transferring payment (Appendix No. 1 to the Central Bank Regulation No. 383-P dated June 19, 2012). If there are a lot of products, you can generalize or indicate the most expensive products from the list.

Banks can check purchased goods against the organization’s OKVED code, especially if such transactions occur frequently.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. VAT excluded.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Including VAT 3885.00 rubles.

Example: Payment for the Philips 123H2 coffee machine under agreement No. 205-R dated March 29, 2018. Without VAT.

Example: Advance payment for transport services according to invoice No. 20 dated February 25, 2018. including VAT (18%) 3530.18 rubles.

Rent

1. When transferring payment for rent, indicate the date and number of the lease agreement.
2. Be sure to indicate for what period you are making payments.

It will be suspicious for the bank if the rental amount is overstated. This can happen if you are transferring rent for several months.

3. It is recommended to indicate what type of rent you are paying for - real estate, transport, etc.

Example: Rent for January 2018 under real estate lease agreement No. 1565 dated 08/21/2016. Without VAT.

Example: Rent for January 2018 under real estate lease agreement No. 1565 dated 08/21/2016. Including VAT 5548.00 rubles.

Accountable funds

1. When transferring accountable funds to employees' bank cards, indicate this in the purpose of the payment.

A credit institution may request confirmation that personal income tax was paid on this money, since it will consider that these funds received are the employee’s income if the word “On account” is not indicated.

2. It is advisable to indicate for what purposes the money is transferred - for the purchase of goods, business trips, ordering services, etc.

If large sums are transferred under the report or frequently, the bank may request supporting documents - reports, checks, etc.

Example: Transfer of funds to employee Ivan Leonidovich Petrov against a report for the purchase of goods. Without VAT.

Payment for goods/services for another company

The purpose of the mandatory payment must include the name of the counterparty and the product/service for which the money is being transferred.

Sometimes banks require the purpose to indicate the basis for such a transfer. This could be a letter from a counterparty requesting a transfer of money. The original letter itself may also be requested by the bank.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Without VAT.

Example: Payment for construction materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Including VAT 3885.00 rubles.

Paying taxes for another company

It is impossible to return money transferred to the budget for another organization or individual!

In field "Payer status" indicate the status of that the person for whom you pay tax. Enter in this field:

• 01 - if you pay tax for a company
• 09 - when you transfer tax for individual entrepreneurs
• 13 - for an individual
• 02 - for a tax agent

The TIN and KPP must be indicated to the organization/individual entrepreneur or individual for whom you are paying the tax. For individual entrepreneurs and individuals at the checkpoint, write "0". If an individual does not have a tax identification number, then write “0”, but then in field 22 you need a UIN.

In the payer field, you must indicate the organization for which the tax is being transferred (Romashka LLC).

In the purpose of payment, it is necessary to indicate the INN of the checkpoint of the organization that actually pays the tax // the name of the organization for which they are paying (Romashka LLC) // and then the purpose.

Example: TIN 6165000000 KPP 616500000 // Romashka LLC // VAT accrued based on the results of its own activities for the 1st quarter of 2018. Without VAT.

Dividends

1. It is necessary to indicate the minutes of the meeting of founders on the basis of which the payment is made.
2. Indicate for what period dividends are paid and what part is paid.

A credit institution sometimes asks to pay 13% personal income tax on it simultaneously with the payment of dividends.

Example: Payment of 1/2 of the dividends for 3 months of 2018 based on the minutes of the meeting of founders No. 15 dated April 21, 2018 (personal income tax withheld). Without VAT.

Loan

Banks are always suspicious of any loans.

1. Indicate the percentage (rate) at which you are issuing a loan.

An interest-free loan makes banks more suspicious. Sometimes it’s better to even indicate at least a small bet.

2. If you are issuing a loan in installments, indicate the total loan amount.

Loan for 600 tr. and above be under special control of the bank.

3. It is very likely that you will immediately need to provide documents to justify the loan.

Example: Issuance of funds under interest-bearing loan agreement No. 12 dated February 21, 2018 (15% per annum). The total amount under the loan agreement is 100,000 rubles. Without VAT.

Using this online service for organizations, you can conduct tax and accounting on the simplified tax system and UTII, generate payment slips, 4-FSS, SZV, Unified Settlement 2017 and submit any reports via the Internet, etc. (from 250 rubles / month). 30 days free. For newly created individual entrepreneurs now (free).