If the organization is not reorganized or liquidated, a dash must be placed in the corresponding calculation field.

Calculation of insurance premiums: reporting/billing period codes

RSV: performance place codes

Depending on who submits the calculation and to which Federal Tax Service Inspectorate, in the field “At location (accounting) (code)” of the title page of the calculation, you must indicate one of the following codes (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551@):

Code meaning	Code
At the place of residence of an individual who is not an individual entrepreneur	112
At the place of residence of the individual entrepreneur	120
At the place of residence of the lawyer who established the law office	121
At the place of residence of the notary engaged in private practice	122
At the place of residence of the member (head) of the peasant farm	124
By location Russian organization	214
At the place of registration of the legal successor of the Russian organization	217
At the place of registration of the Russian organization at the location of the separate division	222
At the location of the OP foreign organization in the Russian Federation	335
At the place of registration of the international organization in the Russian Federation	350

Calculation of insurance premiums: tariff codes

The payer of insurance premiums must indicate in the calculation the code of the tariff for insurance premiums applied by him. This code is reflected in line 001 of Appendix No. 1 to Section 1.

All tariff codes are given in Appendix No. 5 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. For example, a payer of insurance premiums who uses the OSN and pays contributions at the basic rate should reflect code “01” in this line, and payers on the simplified tax system who also use the basic rate of contributions should reflect code “02.”

Please keep in mind that tariff codes “21” - “29” are not used when filling out line 001 of Appendix No. 1 to Section 1.

In addition, it is important to note that if during the reporting/billing period the payer applied several tariffs, then in the calculation he must include as many appendices No. 1 to section 1 (or only individual subsections of appendix No. 1 to section 1) as tariffs were applied during this reporting/calculation period.

The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff applied by the payer to payments to employees subject to additional tariff contributions (Article 428 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums: codes of document types

The code of the type of identification document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in your personalized accounting information you reflect the passport data of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate code “21”. If the employee’s passport data is reflected - foreign citizen, then the code “10” is put in this line.

All codes of types of identification documents are contained in Appendix No. 6 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@.

Calculation of insurance premiums: category codes of the insured person

In columns 200 of Section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of whom personalized accounting information is provided.

The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. By Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@. So, for example, if an employee belongs to the category of persons who are subject to mandatory pension insurance, and for which they are paid insurance premiums, then this employee is assigned the code “NR” in order to fill out the calculation of insurance premiums.

RSV: other codes reflected in the calculation

In addition to the above information, the calculation of insurance premiums reflects the following information in encoded form:

Code type	Where to indicate the code in the calculation of insurance premiums	Comments
Tax authority code	Title page	You can find your Federal Tax Service code in our
Type code economic activity according to OKVED2 classifier	Title page	You must specify the code corresponding to your type of activity. The code is taken from the Classifier OK 029-2014 (NACE Rev. 2), approved. By Order of Rosstandart dated January 31, 2014 No. 14-st
Country code of citizenship/Citizenship (country code)	p.070 Appendix 9 to section 1	You will find the country code in OKSM, approved. Resolution of the State Standard of Russia dated December 14, 2001 No. 529-st
	p.120 section 3
OKTMO code	p.010 section 1	The code of the municipality/inter-settlement territory/settlement that is part of the municipality on the territory of which the payer pays insurance premiums is reflected. OKTMO are contained in the Classifier, approved. By Order of Rosstandart dated June 14, 2013 No. 159-st
	p.010 section 2
KBK	p.020 section 1	Code required budget classification, to which are credited: — contributions to compulsory pension insurance
	p.020 section 2
	p.040 section 1	— contributions to compulsory medical insurance
	p.040 section 2
	p.060 section 1	— contributions to compulsory pension insurance additional tariffs
	p.080 section 1	- contributions for additional social Security
	page 100 section 1	— contributions to compulsory social insurance in case of temporary disability due to maternity (contributions to VNiM)
Sign of the basis for calculating insurance premiums at additional rates	p.001 subsection 1.3.1	This line indicates: — “1”, if contributions in the amount of 9% are charged on payments to employees engaged in work with hazardous working conditions (clause 1 of Article 428 of the Tax Code of the Russian Federation, 400-FZ); - “2”, if contributions in the amount of 6% are charged on payments to employees engaged in work with difficult working conditions (clause 2 of Article 428 of the Tax Code of the Russian Federation,)
Base code	p.001 subsection 1.3.2	The choice of code depends on the basis for calculating contributions for additional tariffs established by clause 3 of Art. 428 Tax Code of the Russian Federation: - “1”, if the fees established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, are accrued for payments to employees engaged in work with hazardous working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ); - “2”, if the fees established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, are accrued for payments to employees engaged in work with difficult working conditions (clause 2 of Article 428 of the Tax Code of the Russian Federation, clauses 2-18, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ)
Filling base	p.002 subsection 1.3.2	The code corresponding to the basis for establishing the additional tariff is reflected: — “1” — based on the results of a special assessment; — “2” — based on the results of certification of workplaces; — “3” — based on the results of a special assessment and the results of workplace certification
Working conditions class code	p.003 subsection 1.3.2	You must indicate one of the codes corresponding to the working conditions: — “1” — dangerous, subclass of working conditions - 4; — “2” — harmful, subclass of working conditions - 3.4; — “3” — harmful, subclass of working conditions - 3.3; — “4” — harmful, subclass of working conditions - 3.2; — “5” — harmful, subclass of working conditions - 3.1;
Code of basis for calculating insurance contributions for additional social security	p.001 subsection 1.4	Reflected: — “1” when calculating the amounts of contributions for additional social security for members of flight crews of aircraft and civil aviation; — “2” — when calculating the amounts of contributions for additional social security for certain categories of employees of coal industry organizations
Payout sign	p.001 Appendix 2 to section 1	It is necessary to indicate the sign of insurance payments for compulsory social insurance at VNiM: — “1” — for direct payments by the territorial body of the Social Insurance Fund to the insured person; — “2” — credit system of payments by the territorial body of the Social Insurance Fund to the payer of contributions
Sign	p.090 Appendix 2 to section 1	Please indicate: — “1”, if line 090 reflects the amounts of contributions to VNiM subject to payment to the budget; — “2”, if line 090 reflects the excess of expenses incurred over calculated contributions to VNiM
Type code entrepreneurial activity established by the legislation of the subject of the Russian Federation, specified in the application for a patent	p.030 Appendix 8 to section 1	This code is taken from the patent application
Identification of the insured person	p.160 section 3	The code depends on whether the person for whom the information is being submitted is insured in the OPS system: — “1” — yes; - “2” - no
	p.170 section 3	The code depends on whether the person for whom the information is being submitted is insured in the compulsory medical insurance system: — “1” — yes; - “2” - no
	p.180 section 3	The code depends on whether the person for whom the information is submitted is insured in the mandatory insurance system. social insurance: — “1” — yes; - “2” - no

When submitting reports to the tax authority, the location (accounting) code indicates title page form. Let's figure out what it means, who needs it, and collect everything digital designations necessary for filling out reports in one place. From the article you will learn what numbers to indicate in each specific case.

What do these numbers mean?

This three-digit combination helps the tax authority determine from whom the reporting or calculation was received:

• from the largest taxpayer or ordinary organization;
• from the parent company or separate division;
• from foreign or from Russian company;
• from an individual entrepreneur or organization;
• from an individual entrepreneur, an individual, a notary or a lawyer;
• and so on.

The Tax Service needs this information for accounting, control and collection of information.

Who needs to know this meaning

When filling out tax returns and insurance calculations, it is important to indicate this information correctly. Therefore, the accounting code at the location for an LLC is a necessary and important information, which you need to know.

The registration code at the location for individual entrepreneurs is also important, since entrepreneurs submit reports to tax service. Even individuals those who are not entrepreneurs indicate its value, for example, when filling out calculations for insurance premiums.

Thus, you should know the required combination of numbers:

• legal entities of any form of ownership;
• individuals who are not individual entrepreneurs, if they provide reporting.

How to find out the location code of an organization or individual entrepreneur

Attached to each order approving a tax or contribution report form are attachments that list all possible digital designations that can be indicated when entering information on this particular form. In this material, all location designations specified in the appendices to the orders and relevant for 2020 are collected and presented in the form of tables.

What to indicate in declarations and calculations

Let's take a closer look at what numbers need to be indicated in different types reporting.

Code of location of registration in 6-NDFL

The values ​​are given in Appendix No. 2 to the Procedure for filling out the calculation, approved by Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@.

In form 6-NDFL, location code 214 is the most widely used. It is affixed by organizations that are not the largest taxpayers, that is, most companies. Code 214 at the location (registration), however, is not the only one. A total of 11 values ​​can be used when completing this reporting. Therefore, when entering the code for the place of registration in 6-NDFL, remember that entrepreneurs, farmers, lawyers, notaries, major taxpayers, separate divisions (for more details, see the table) indicate different numbers.

6-NDFL - codes by location (2018) in table form:

Value in calculation of insurance premiums

For filling RSV forms at the location (registration), the code can be found in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

Location (accounting) - code 120 is entered by individual entrepreneurs, and individuals who are not individual entrepreneurs indicate the value 112. Organizations, in the same way as when filling out form 6-NDFL, enter 214.

The rest of the values ​​are clearly shown in the table:

In the UTII declaration

Numerical values ​​are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@ (as amended on October 19, 2016).

Code at the place of registration 320 in UTII means that the report is submitted by an individual entrepreneur where he carries out his activities and does not live. Reporting occurs in this way if the individual entrepreneur works in a different city or region in which he lives.

If an individual entrepreneur carries out activities and submits reports in the same place where he lives, he puts 120.

Organizations (not the largest) still indicate 214, as in the examples above.

The remaining values ​​can be found in the table.

Code at the place of registration (UTII 2020):

In the simplified tax system declaration

Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99@ contains the numbers required to fill out simplified taxation system declarations. Compared to other reports, there are not many options to choose from - only three. They are intended for individual entrepreneurs, for a Russian organization and for the legal successor of a Russian organization.

Location code 210 indicates small companies using the simplified tax system, and 120 indicates entrepreneurs. See the table for all values.

Declaration of the simplified tax system - code at the location (accounting):

In the income tax return

Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@ includes all the necessary numbers that the declaration may contain. Based on the location of the accounting for an ordinary Russian organization, this is 214, with a total of nine values. The table shows more details:

In the VAT return

Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@ contains the numbers that the taxpayer indicates depending on the location. There are especially many of them in VAT reporting - 17.

In the declaration for the unified agricultural tax

By Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384@ (as amended on February 1, 2016), includes the necessary numbers for the declaration of the unified agricultural tax. For organizations, the standard number has been retained - 214.

j

In land tax reporting

Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347@ includes the necessary information.

In the property tax report

For transport tax

Appendix No. 3 to the Filling Out Procedure tax return By transport tax, approved by Order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@, includes only three designations:

• for the largest taxpayers;
• their legal successors;
• and at the location of the transport.

Basic designations for accounting

Having studied all the tables in detail, you can see that organizations that are not the largest taxpayers and use common system taxation, all reports indicate the same numbers - 214. The difference is only for “simplified”: in reporting according to the simplified tax system, organizations enter 210. A individual entrepreneurs in all reports submitted, 120 is indicated. Thus, the main values ​​used are:

• 214 - for companies;
• 120 - for individual entrepreneurs.

The code at the location of registration in 6-NDFL must be indicated by all tax agents who submit calculations. See how to correctly indicate the code, in which cell, and also download a list of codes for all situations, provided by law. Be careful: there have been changes to the codes in 2018.

How to fill out the code at the location of registration in 6-NDFL

Form 6-NDFL consists of a title page and two sections. The location code must be indicated on the title page of 6-NFDL. Look at the example:

For different tax agents, the location code in 6-NDFL will be different. Look at the table of all location codes that are provided by law for 2018:

	Name
	At the place of residence of the individual entrepreneur
	At the place of residence of the member (head) of the peasant (farm) enterprise
	At the lawyer’s place of residence
	At the notary's place of residence
	At the location of a separate division of the Russian organization
	At the place of activity of the individual entrepreneur
	At the location of a separate division of a foreign organization in the Russian Federation

Code 212 in 6-NDFL

From reporting for last year happened important changes in codes at the location of registration, which must be indicated in 6-NDFL.

The legislator removed code 212 in 6-NFDL, and other codes appeared in its place. See the table of changes in codes by place of registration in 6-NFDL in 2018.

Type of tax agent	6-NDFL in 2017	6-NDFL in 2018
At the place of registration of the Russian organization
At the location of the Russian organization that is not the largest taxpayer
At the location of the legal successor who is not the largest taxpayer
At the place of registration as the largest taxpayer
At the place of registration of the legal successor, who is the largest taxpayer

IMPORTANT! Since 2018, in 6-NDFL there is no longer code 212 at the location; instead, codes 214 or 215 must be indicated.

See an example of filling out 6-NDFL indicating the code at the location of an organization that is not the largest taxpayer.

See sample 6-NDFL indicating the code at the location of the organization that is the largest taxpayer.

What location code to indicate in 6-NDFL for a separate division

If the company has separate division which independently pays wages to its employees, then 6-NDFL must be submitted both to the place of the parent organization and to the place of registration of the separate division. At the same time, 6-NDFL is submitted to different tax authorities indicating different codes at the location.

However, if the salary is paid only by the parent company, then 6-NFDL is submitted as a single document to the tax office at the location of the head office.

On the title page of the calculation of insurance premiums submitted to the Federal Tax Service since 2017, if the field is “At location (registration). It needs to indicate a code that will correspond to the place of reporting. What codes should I enter in this field? This reference material contains a table of current codes and their interpretation.

Which Federal Tax Service Inspectorate should I submit payments for contributions from 2017?

Since 2017, control over reporting on insurance premiums has come under the control of the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Therefore, starting from 2017, submit calculations of insurance contributions for compulsory pension (social, medical) insurance to the tax office. You need to report on new form, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Cm. " ". At the same time, pay attention to some features of the reporting direction.

General approach

Calculations for insurance premiums from 2017, as a general rule, must be submitted to the Federal Tax Service at the location of the organization or the place of residence of the individual entrepreneur.

Separate units

A separate division of an organization must pay its employees if it independently accrues payments and rewards to them. In this case
the division submits the calculation to the Federal Tax Service at its location. In the calculation itself, the checkpoint of the separate unit is then indicated.

Largest taxpayers

The largest taxpayers transfer insurance premiums and submit settlements for them in 2017 to the Federal Tax Service at their location:

• the organization itself (not at the place of registration as the largest payer);
• its separate divisions (if they themselves accrue payments and benefits to employees) - subclause 7 of clause 3.4 of Article 23 and clause 11 of Article 431 Tax Code RF.

Since 2017, there is no need to submit calculations for insurance premiums to the Federal Tax Service at the place of registration of the largest taxpayer. In relation to calculations for insurance premiums, paragraph 7 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation does not apply. This is confirmed by letters of the Federal Tax Service of Russia dated January 23, 2017 No. BS-4-11/993 and dated January 10, 2017 No. BS-4/11-100.

Code “by location” on the title page

On the title page of the calculation of insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551, there is a field called “At the location (accounting) (code)”. It must indicate the code for the place of reporting. The codes are taken from Appendix No. 4 to the Procedure for filling out the calculation. Here is a table of codes with decoding.

Code	Where is the payment submitted?
112	At the place of residence of an individual who is not recognized as an individual entrepreneur
120	At the place of residence of the individual entrepreneur
121	At the place of residence of the lawyer who established the law office
122	At the place of residence of the notary engaged in private practice
124	At the place of residence of the member (head) of the peasant (farm) enterprise
214	At the location of the Russian organization
217	At the place of registration of the legal successor of the Russian organization
222	At the place of registration of the Russian organization at the location of the separate division
335	At the location of a separate division of a foreign organization in the Russian Federation
350	At the place of registration of the international organization in the Russian Federation

Thus, if in 2017 the payment is submitted, for example, at the location of a Russian company, enter the code “214”. Accordingly, on the title page it will look like this:

All tax agents must submit income reporting for individuals 6 personal income tax. The form consists of two pages: the title page and the calculation. The first page contains information about the taxpayer: name, TIN, checkpoint, telephone, identification codes. Filling out the latest information raises many questions. We will look at how to correctly fill out the code at the location of registration in 6 personal income tax in this article.

This code differs depending on who the tax agent is:

• Russian enterprise;
• a foreign company with a representative office in Russia;
• individual entrepreneur;
• advocate;
• notary.

It is assigned tax agents for their identification and quick search in the register of the Federal Tax Service. Indicates the territorial affiliation of the taxpayer to a specific municipal entity. Required to be filled out in any tax documents, also always indicated:

• in payment orders;
• in accounting documents;
• in contracts.

All municipalities also combined into a single classifier - OKTMO.

How to fill out the “according location” field on the title page?

By general rules Taxpayers submit a report to the tax office at their place of registration. Companies, based on legal address, entrepreneurs, lawyers and notaries - by registration. OKTMO is indicated at the place of registration, and in the field “at the location of registration” the following designations are entered (depending on the category of the tax agent):

• 120 – individual entrepreneurs using OSNO and simplified tax system;
• 125 – lawyers;
• 126 – notaries;
• 212 – Russian enterprises;
• 213 – companies recognized as the largest taxpayers.

Reference! The Federal Tax Service has identified the country's largest enterprises in separate category. In order to get into it, the financial and economic indicators of the organization must meet a number of conditions established by order of the Federal Tax Service. One of them is the volume of accrued taxes and fees to the budget; it must exceed 1 billion rubles.

Such organizations submit reports to the tax authority at the place of their registration; the inspection should specialize specifically in the largest taxpayers.

Entrepreneurs using the patent system or imputed income submit Form 6 of personal income tax not according to registration, but according to the place of activity. What code do individuals indicate in this case? OKTMO is displayed according to the place of business activity. Also, for such individual entrepreneurs a separate registration place code is established - 320.

Features of filling out the form for organizations with separate divisions

Enterprises with separate divisions submit several forms 6 personal income tax. According to the territorial location of the organization itself and the place of registration of all its branches. In each case, different OKTMO codes are filled in. Reports are sent to tax inspectorates in accordance with the specified OKTMO.

However, this only applies to those companies in which separate divisions independently make payments to their employees. If all income is paid by the parent company, Form 6 personal income tax is submitted only according to it.

If the employee was paid income simultaneously by the parent company and the division, it is reflected in both reports. Cash, paid by the head office, are reflected at the place of registration of the organization itself. Income received from the division is indicated in the report at the location of the branch.

When submitting 6 personal income taxes for a separate subdivision, 220 is entered in the form as the code for the location of the accounting. The checkpoint and OKTMO of the separate subdivision are indicated.

Let's look at the procedure for filling out the title page of Form 6 of Personal Income Tax using the following example: Pioneer LLC is located in Moscow and has a separate division in Kazan. The Kazan office pays independently wages to your employees. The enterprise must submit two reports: to the Moscow inspectorate for the head office and to the Kazan inspectorate for the division. The title page will look like this:

• for head office

• for a separate unit

What to do if the location code for a separate division is indicated incorrectly, instead of 220, 212 is filled in? In this case, you must report a bug tax inspector and submit an adjusted report in which you must indicate the correct code. Not all tax inspectorates require an updated report; in some cases, a letter explaining the error may be sufficient.

Important! If you incorrectly indicate code 212 at the location of a separate division, the report may be assigned to the parent company and a fine will be imposed for failure to submit a report for the division on time.

Separate divisions of foreign companies located in Russia also submit reports on employee income. In the calculation of 6 personal income tax, they indicate 335 as the location code. OKTMO is filled out in accordance with the territorial location of the foreign subsidiary.

Providing reporting

Taxable period - calendar year. The reporting period is every quarter.

Data for the first section is filled in from the beginning of the year, according to the tax rate. If the employer withholds income taxes By different rates, additional sheets with section 1 are filled out. The second section reflects all income and taxes calculated on them for the current quarter. It does not separate depending on the size tax rate. If there were a lot of payments and they do not fit on one page, the required number is filled in.

The reporting deadline is the last day of the month following the reporting month. For example, 6 personal income taxes for six months must be submitted by July 31st.

6 Personal income tax is provided in electronic form through specialized programs. The day of submission is considered to be the date the report is sent to the Federal Tax Service.

Small organizations and individual entrepreneurs with no more than 25 employees can submit a calculation of 6 personal income taxes per on paper in person or by mail. The calculation is submitted on the prescribed form. If the report is submitted to the tax office by mail, it must be sent with a valuable letter with a description of the attachment. The day the report is provided is the date it was sent.

For failure to submit reports to deadlines penalties are provided - 1 thousand rubles for each full or less than a month delays.

Codes at the location of registration are necessary for quick processing of data on taxpayers by the tax authority. They are assigned to all tax agents. The list of designations is established by the Order of the Federal Tax Service and depends on who pays income to employees: a Russian enterprise, individual entrepreneur or a separate division foreign company. Companies that have a separate division located in another region of the country submit two calculations of 6 personal income tax at the place of registration of the head and regional offices.