Payment order– this is a document with the help of which the owner of the current account instructs the bank to make a transfer Money to another specified account. In this way, you can pay for goods or services, pay an advance, repay a loan, make government payments and contributions, that is, in fact, ensure any movement of finances permitted by law.
Payment orders must be drawn up in accordance with the procedure established by the Ministry of Finance, since they are processed automatically. It does not matter whether the payment is submitted to the bank in paper form or sent via the Internet.
A complex form developed by the Central Bank of the Russian Federation and approved federal legislation, must be filled out correctly, since the cost of an error may be too high, especially if this is an order for tax payments.
FILES
To avoid problems associated with incorrectly filling out the fields of a payment order, we will understand the features of each cell.
Payment code
Details of the future payment and information about it are located in specially designated fields of the payment form. Much information is recorded in coded form. The code is the same for all participants in the process:
- payer;
- jar;
- recipient of funds.
This makes it possible to automatically account for payments in electronic document management.
Step-by-step instructions for filling out a payment order
On the sample form, each cell is assigned a number to make it easier to explain its meaning and clarify exactly how it needs to be filled out.
Please ensure you are using a current payment order form, updated in 2012. New form approved by Appendix 2 to the Regulations of the Bank of Russia dated June 19, 2912 No. 383-P.
Check the number listed at the top right. No matter who the money sent via payment order is intended for, the same numbers will be indicated - 0401060 . This is the form number of the unified form valid today.
We begin to fill out the fields of the document one by one.
Field 3- number. The payer indicates the payment number in accordance with its internal numbering order. The bank can provide the number to individuals. This field cannot contain more than 6 characters.
Field 4- date of. Date format: two digits day, two digits month, 4 digits year. IN electronic form The date is formatted automatically.
Field 5- payment type. You need to choose how the payment will be made: “urgent”, “telegraph”, “mail”. When sending a payment through a client bank, you must indicate the encoded value accepted by the bank.
Field 6- Suma in cuirsive. The number of rubles is written with a capital letter in words (this word is not abbreviated), kopecks are written in numbers (the word “kopek” is also without abbreviations). It is acceptable not to indicate kopecks if the amount is a whole amount.
Field 7- sum. Transferred money in numbers. Rubles must be separated from kopecks with the sign – . If there are no kopecks, put = after the rubles. There should be no other characters in this field. The number must match the words in field 6, otherwise the payment will not be accepted.
Field 8– payer. Legal entities must indicate the abbreviated name and address, individuals - full name and registration address, those engaged in private practice, in addition to this data, the type of activity should be noted in brackets, individual entrepreneur - full name, legal status and address. The name (title) is separated from the address by the // symbol.
Field 9- Account number. This refers to the payer's account number (20-digit combination).
Field 10– payer bank. Full or abbreviated name of the bank and the city of its location.
Field 11- BIC. Identification code, bank-owned payer (according to the Directory of participants in settlements through the Central Bank of Russia).
Field 12– correspondent account number. If the payer is served by the Bank of Russia or its division, this field is not filled in. In other cases, you need to indicate the subaccount number.
Field 13- payee's bank. The name and city of the bank where the funds are sent.
Field 14– BIC of the recipient’s bank. Fill in the same way as clause 11.
Field 15– recipient’s subaccount number. If money is sent to a client of the Bank of Russia, there is no need to fill out the box.
Field 16– recipient. A legal entity is designated by its full or abbreviated name (both can be done at once), an individual entrepreneur - by status and full name, privately practicing individual entrepreneurs must additionally indicate the type of activity, and it is enough to name an individual in full (without inclination). If funds are transferred to the bank, then the information from field 13 is duplicated.
Field 17– Recipient's account number. 20-digit account number of the recipient of the funds.
Field 18– type of operation. The code established by the Central Bank of the Russian Federation: for a payment order it will always be 01.
Field 19– payment term. The field remains empty.
Field 20- purpose of payment. See paragraph 19, until the Central Bank of the Russian Federation indicates otherwise.
Field 21– payment queue. A number from 1 to 6 is indicated: queue in accordance with Article 855 of the Civil Code of the Russian Federation. The most commonly used numbers are 3 (taxes, contributions, salaries) and 6 (payment for purchases and supplies).
– UIN code. Unique identificator accruals were introduced in 2014: 20 digits for legal entities and 25 for individuals. If there is no UIN, 0 is entered.
Field 23– reserve. Leave it blank.
Field 24- purpose of payment. Write down what the funds are being transferred for: name of the product, type of service, number and date of the contract, etc. It is not necessary to indicate VAT, but it is better to be on the safe side.
Field 43– payer’s stamp. Placed only on a paper version of the document.
Field 44– signatures. On paper, the payer puts a signature that matches the sample on the card submitted when registering the account.
Field 45– bank marks. On the paper form, the banks of the sender and recipient of the funds put stamps and signatures of authorized persons, and in the electronic version - the date of execution of the order.
Field 60– Payer’s TIN. 12 characters for an individual, 10 for a legal entity. If there is no TIN (this is possible for individuals), write 0.
Field 61– TIN of the recipient. Similar to paragraph 28.
Field 62– date of receipt at the bank. Fills the bank itself.
Field 71– write-off date. Issued by the bank.
IMPORTANT! Cells 101-110 must be filled out only if the payment is intended for tax or customs.
Field 101– payer status. Code from 01 to 20, specifying the person or organization transferring the funds. If the code is between 09 and 14, then field 22 or field 60 must be filled in mandatory.
Field 102– Payer’s checkpoint. Registration reason code (if available) – 9 digits.
Field 103– Recipient checkpoint. 9-digit code, if assigned. The first two digits cannot be zeros.
Field 104– . New for 2016. Code budget classification reflects the type of income of the Russian budget: duty, tax, insurance premium, trade tax, etc. 20 or 25 characters, all digits cannot be zeros.
Field 105- code . Indicated since 2014 instead of OKATO. According to the All-Russian Classifier of Territories municipalities, you need to write in this field 8 or 11 numbers assigned to your locality.
Field 106– basis for payment. The code consists of 2 letters and indicates various reasons for payment, for example, OT - repayment of deferred debt, DE - customs declaration. In 2016, several new letter codes were introduced for the basis of payment. If the list of codes does not indicate the payment that is made to the budget, 0 is entered in the cell.
Field 107- index tax period. It is noted how often the tax is paid: MS - monthly, CV - once a quarter, PL - every six months, GD - annually. After letter designation the date is written. If the payment is not tax, but customs, the code of the relevant authority is written in this cell.
Field 108– payment basis number. From March 28, 2016, in this field you need to write the number of the document on the basis of which the payment is made. The document is selected depending on the code specified in field 107. If cell 107 contains TP or ZD, then 0 must be entered in field 108.
Field 109– date of the payment basis document. Depends on field 108. If there is 0 in field 108, 0 is also written in this cell.
Field 110– payment type. The rules for filling out this field changed in 2015. This cell does not need to be filled out, since field 104 indicates the KBK (its 14-17 digits precisely reflect the subtypes of budget revenues).
Additional nuances
Typically, the payment form must be drawn up in 4 copies:
- The 1st is used when writing off at the payer’s bank and ends up in bank daily documents;
- The 2nd is used to credit funds to the recipient’s account in his bank, stored in the documents of the day of the recipient’s bank;
- 3rd confirms the bank transaction, attached to the recipient's account statement (at his bank);
- The 4th with the bank’s stamp is returned to the payer as confirmation of acceptance of the payment for execution.
NOTE! The bank will accept the payment, even if there is not enough money on the payer’s account. But the order will be executed only if there are enough funds for this.
If the payer contacts the bank for information about how his payment order is being executed, he should receive an answer on the next business day.
When calculations and documentation regarding currency transactions occur, you need to indicate a code of the type foreign exchange transaction without fail. This is a very serious issue, so it is necessary to understand this topic in more detail.
Areas of application
When performing actions with currency, codes are used by people making payments when they fill out payment documentation, and the money is indicated in rubles. If one party is a non-resident, it can be both the one who pays and the one who receives the funds. This also includes a non-resident (bank), which is responsible for the resident’s current account.
KVBO are needed to ensure control, monitoring and analysis of information on payments made by two persons. Certificate filled out by the resident must have KVVO:
- When funds are credited or debited between two persons in rubles.
- When the currency of another state is credited or debited to a transit account from a current account.
In addition, currency codes are required when performing actions such as debiting Russian currency from the bank account of one of the parties to the transaction. In such situations, the responsible bank issues a payment order.
Currency transactions that are carried out between two persons (resident and non-resident) are divided into two types:
- Carrying out current foreign exchange operations.
- Carrying out actions with currency that are associated with capital movements.
Carrying out currency control
All actions carried out with foreign currency have absolute control by the state. It is carried out on the basis of laws and regulations Russian Federation.
Regulatory acts apply to the activities of residents and non-residents. Residents are also legal entities that are created in accordance with the laws of the state. Legal entities that were created on the basis of legislative framework foreign states.
Currency transactions of residents and non-residents are carried out through responsible banks. In connection with control, residents must provide banking organizations all necessary information, and:
- preliminary deadlines for receiving currency (rubles or foreign currency) from non-residents for fulfilling obligations under the agreement;
- expected deadlines for fulfilling contractual obligations.
The preparation of documentation and requirements is carried out in accordance with the Instructions of the Central Bank of the Russian Federation. It specifies the necessary procedure for the resident to provide relevant documentation and currency transaction codes specified in payment orders.
What it is
KVBO is a so-called requisite, which consists of five numbers and encrypts the essence of the financial actions being carried out. This code is placed in curly braces before the text.
(VO******), where
V.O.– Latin letters in words, ****** - numbers that correspond to KVBO.
It is worth noting that there should be no spaces in parentheses.
What designations do KKVO have?
Let's look at the main KVBOs, which are indicated in brackets after the Latin letters. Among the many codes used when conducting currency transactions, a common one is KVBO for paying wages to a non-resident. In this case, use KVVO 70060.
Basic KVBO:
In addition, KVVO must be indicated when following situations:
- When a certificate is filled out stating that currency movements were carried out.
- In case of filling out payment orders for payment in Russian rubles.
The requirements for specifying a code, which is a cipher for currency movements, also apply to individual entrepreneurs, which according to current legislation The Russians are running their own business.
The legislative framework of the Russian Federation determines action list, which are classified as currency:
- purchase by a resident of some currency or valuables (being foreign currency);
- purchase or use by two persons (resident and non-resident) currency values, currencies and securities;
- import or export outside the territory of Russia Russian rubles, valuables and securities;
- operations related to the transfer of foreign and national currency, securities that have value in accounts opened in the Russian Federation or abroad;
- transfers made by non-residents in foreign currency (rubles), securities. of value.
Remember that operations, according to regulatory legal acts, also include transactions carried out in Russian rubles. It is also worth noting that the KVVO must necessarily correspond to the information that the resident provides to the bank. This code fits into a field called .
In addition, according to legislative documents, transfers that go through bank accounts or without them can be made only with confirmation of payment. These include:
- Payment order.
- Electronic funds transfer.
- Letters of credit.
- Collection orders.
- Payment transfers upon request for receipt.
About the details
Details are mandatory information for payment order. If they are missing, the bank will not be able to fulfill the client’s orders related to money transfers. Each detail is assigned its own number. It is important to remember that in order to avoid unpleasant situations, the order must be filled out with maximum accuracy.
Don't create unnecessary difficulties for yourself. Enter detailed information in the explanation for the payment:
- Be sure to include the contract number and date.
- The name of the product or service for which the payment is being made.
- Type of payment under the agreement (advance payment, repeat payment, etc.).
Before making a payment, you must consult with your partner and clarify all possible details.
How to make a payment in the Russian Federation
If a resident is located in Latvia and he makes a transfer to a resident from Russia, then he is a non-resident, and the recipient will remain a resident. Therefore, from the list of codes you need to select the one that will correspond to the value "from non-resident to resident".
Possible payers when committing CVVO:
- payer is an organization in Russia, recipient of finance is foreign citizen or company;
- the payer is a resident, makes a transfer to his or a second resident’s account in a foreign bank;
- payer – foreign citizen or organization;
- the payer is a financial agent, and the recipient is also a company in Russia.
What can happen if you fill it out incorrectly?
If an error is made during the operation, credit organisation refuses to accept payment. Banks, according to the legislation of the Russian Federation, are responsible for such transactions and monitor their implementation. This situation can only be resolved by drawing up a new settlement document.
It is also worth noting that there is some circumstances, where the code may not have an influential meaning. Even if it was indicated incorrectly during the execution of settlement documents, payments can be made in the proper amount (if settlement is made under a letter of credit, when a non-resident carries out a foreign exchange transaction using bank card and so on).
There is also another way that will help simplify the transaction process for the payer - You can enter into an agreement with a credit institution, according to which she herself will deal with the preparation of settlement documents. The payer will only need to provide all the necessary information.
Remember that when making foreign exchange transactions, especially in transactions that relate to foreign economic activity, you can lose a lot of money or get into unpleasant situations. This can be explained by any force majeure situations or incorrect execution of settlement documentation.
Bank may prescribe responsible person , which will act as an agent when working with payment orders. It uses certificates and supporting documents about their execution to record and control payment transactions.
All codes for currency transactions are divided into groups and each is responsible for a specific type of payment. These include:
- Transactions carried out by residents in non-cash form.
- Transactions carried out by non-residents via non-cash form.
- Investment payments.
- Payments related to non-trading transactions.
Foreign exchange transactions that are associated with the movement of capital are those that are carried out between two persons and do not relate to current. Current operations are those that do not have restrictions, but the exception is the conduct of foreign exchange transactions involving the execution of a transfer by a resident through a gift agreement.
It is also worth noting that for transactions in Russian currency there is one form for everyone. In turn, when conducting foreign exchange transactions with foreign currencies, you can use free form of payment order. But remember that you should still contact a specialist in this field to avoid trouble. By approaching this issue responsibly, problems with transaction codes and, accordingly, transferring funds will not arise.
Currency transactions in 1C Accounting are presented in this lesson.
The procedure for filling out a foreign currency payment order (Paymentorder)
The subtitle line indicates the number of the current or transit foreign currency account the payer from whom the transfer amount must be debited.
Field 20
The payment order number and date are indicated.Field 32A
Upper subsection the value date is filled in if it differs from the date of submission of the payment order.
Middle subsection– the code of the payment currency is indicated, according to the All-Russian Classifier of Currencies (hereinafter referred to as the classifier) OK 014-94, approved by Resolution of the State Standard of Russia of December 26, 1994 No. 365, or the Classifier of Currencies under intergovernmental agreements used in banking system of the Russian Federation, put into effect by Order of the Bank of Russia dated July 28, 1997 No. R-212 with additions.
Lower subsection- the client indicates the amount in figures, the amount and name of the currency (in words)
Field 50
Full name of the payer and his address at English language or clerk.Field 52
JSCB STELLA-BANK
SWIFT: SJSORU21XXX
Field 56
The intermediary bank is the correspondent bank of the beneficiary's bank. This field is filled in by the client as necessary if the foreign trade contract specifies the payment route.The 1st line must contain one of the following details (if known)
BIC code of the bank in the SWIFT system (8 or 11 alphanumeric characters);
// CH - bank number in the CHIPS system (USA) (6 digits);
// FW - bank number in the FEDWIRE (USA) system (9 digits);
//IBAN - bank number in the eurozone system (24 characters);
// SC - bank number in the English system (6 digits);
in the 3rd line - the full postal address of the intermediary bank in English or the original language or by the clerk (in the absence of a BIC code or bank number in one of the above systems of different countries) in the following order: house number, street name;
in the 4th line - the city and country of the intermediary bank ( required details).
Field 57
Filling out the “Beneficiary Bank” field is similar to the “Intermediary Bank” field; the country code of the beneficiary bank is indicated through the “/” sign.Field 59
"To the beneficiary's account" - indicates the account number of the recipient of funds in the beneficiary's bank in accordance with the payment terms of the contract, or another document confirming the validity of the payment in foreign currency."Client Beneficiary" - the exact, full name of the recipient of the funds is indicated, in accordance with the payment terms of the contract, or other document confirming the validity of the payment in foreign currency, the full and exact address: street, city, region, country in English or the original language, or clerk (mandatory details ).
Field 70
" Payment details ".In this field, the following data is indicated through the separating sign “/” in accordance with the practice of international payments and the requirements of the legislation of the Russian Federation:
Number and date of the contract (contract, agreement) or other document confirming the validity of the payment in foreign currency;
Number and date of the import transaction passport (if the documents justifying the transaction require its execution in accordance with regulatory documents Central Bank);
Number of the customs declaration (CD), if it is available at the time of payment, or the number of another document confirming the fact:
importation of goods into the customs territory of the Russian Federation,
performance of works, services, transfer of results of intellectual activity.
name of the product, work, service, etc. in English or by clerk;
Field 71A
“Transfer costs” The Client must indicate to whose account the transfer costs will be charged.The Regulations on the Rules for Transferring Money (Central Bank of the Russian Federation dated June 19, 2012 No. 383-P) does not contain a form of foreign currency payment order. She is not in All-Russian classifier management documentation (OKUD) OK 011-93 (Resolution of the State Standard of Russia dated December 30, 1993 No. 299). Therefore, each bank (commercial or state) uses its own form of payment document and the procedure for filling it out.
Features of drawing up a foreign currency payment order
The emergence of “bank clients” has replaced paper forms in banking sector. Although paper forms are still used, for example, to print and create a backup copy.
The payment order form and the procedure for filling it out are necessary for such an area as foreign exchange transactions. Payment in foreign currency must meet the requirements:
- Russian legislation on currency regulation and control;
- international standards ISO (International Organization for Standardization);
- standards SWIFT systems(Society for World Wide Interbank Financial Telecommunications).
Currency payment order form
Important! The codes located on the left (for example 33B, 52a, etc.) correspond to a specific field of the SWIFT format in international system ISO. According to SWIFT standards, such payments do not allow the use of characters like: №, %, #, $, &, “ “, =, @, \, ( ), , ;, *,!, _,< >.
The correctness of the details is important for both the payer and the bank for the purposes of:
- reducing the risk of erroneous execution of orders for payment in foreign currency;
- acceleration of currency control procedures and greater efficiency of payment;
- reducing translation costs by reducing the number of investigations into unaccepted or erroneously accepted payments;
- fulfillment of obligations to the counterparty without additional costs, including due to failure to meet payment deadlines.
Currency control
All transactions with foreign currency are under special control of the state. Main regulatory legislative act dated December 10, 2003 No. 173-FZ. The regulation procedure is determined by the Central Bank of the Russian Federation and the Government (Clause 1, Article 5 No. 173-FZ).
The law primarily applies to residents and non-residents. Residents include, inter alia, legal entities created in accordance with the legislation of the Russian Federation, and non-residents include legal entities created in accordance with the legislation of foreign states and located outside the territory of the Russian Federation (Article 1 No. 173-FZ).
Currency transactions between residents and non-residents are carried out through authorized banks (Clause 1.1, Article 19. No. 173-FZ).
As part of control, residents are required to provide authorized banks with the information specified in clause 1.1. Art. 19. No. 173-FZ, including:
- the expected timing of receiving foreign currency or Russian currency from non-residents for the fulfillment of obligations under contracts;
- expected terms of fulfillment by non-residents of obligations under agreements.
Documentation of control requirements is carried out on the basis of Instruction of the Central Bank of the Russian Federation dated June 4, 2012 No. 138-I. It contains the procedure for residents to provide control documents, the forms of these documents, as well as information for filling them out, in particular, code of the type of currency transaction in payment order .
Types and codes of currency transactions
Appendix 2 of the Central Bank of the Russian Federation Instruction No. 138-I contains a list of transactions of residents and non-residents. It is used to process transactions and related documents. Currency transaction code in the payment order indicated on the basis of the data defined in the List.
Here are some codes in general view(operation group type code is not considered):
| Operation type code | Name of the type of operation | |
|---|---|---|
| 01 | 010 | Sale by a resident of foreign currency for Russian currency |
| 01 | 030 | Purchase of foreign currency by a resident using Russian currency |
| 11 | 100 | Payments by a resident in the form of advance payment to a non-resident for goods imported into the territory of the Russian Federation, with the exception of payments specified in group 23 of the List |
| 13 | 020 | Settlements by a resident in favor of a non-resident for goods sold on the territory of the Russian Federation, with the exception of settlements under codes 23110, 23210, 23300 of the List |
| 20 | 200 | Payments by a non-resident for work performed by a resident, services provided, with the exception of payments under code 20400, and those specified in groups 22 and 58 of the List |
Thus, type of currency transaction in the payment order indicated by numbers.
As noted earlier, the absence of a unified federal form of payment order for the transfer of foreign currency has led to the appearance in each bank of some differences in the details and procedure for filling out this document.
Another feature is that nowadays filling almost every bank document carried out through the interface of the “bank-client” application, which also differs from the type of similar program in another bank.
With this specificity in mind, let’s look at the procedure for filling out a payment order step by step, using the form from the first section of our article.
Sample of filling out a foreign currency payment order
Let's consider the conditions that:
- a transaction is completed for our payment of 10,000 US dollars to the Turkish supplier (hereinafter referred to as the beneficiary), in the form of advance payment for goods imported into the territory of the Russian Federation;
- payment is made directly from a current account in Sberbank (without purchasing currency);
- terms of payment: commissions of our bank are carried out at the expense of the payer, and commissions and expenses of other banks are at the expense of the beneficiary client (SHA details in the “Commissions and expenses” section of the order).
Step 1: details of the parties
Indicate not only the details of the beneficiary and his bank (indicating, if necessary, the clearing code), but also your own details in English: international details of your bank, foreign currency account number and more.
Below, in the filling samples, improvised details of the parties are indicated; in fact, they are determined by the foreign trade agreement.
Details are indicated in the currency order in capital letters (upper case).
Step 2: Exchange control data
At this stage, information from the transaction passport can be used.
Step 3: filling out the top part (“header”) of the order
Indicate the document number, the date of its preparation, the payment amount and the ISO code of the payment currency (in the example, the code is US dollars, USD).
Step 4: payer details
Enter the data collected in step 1 in the fields of the “Payer Client” and “Payer Bank” sections.
Step 5: recipient details
Enter the data collected in step 1 in the fields of the “Beneficiary Bank” and “Beneficiary Client” sections.
Step 6: Section “Payment Purposes” and “Commissions”
Indicate the purpose of payment (in English, not Turkish) and check the SHA option (see payment terms at the beginning of this section of the article).
Step 7: Opcode
Indicate the code of the type of operation, defining it in Appendix 2 of the Instruction of the Central Bank of the Russian Federation No. 138-I. For our case it will be:
In addition, if the transaction passport has already been issued, then its number and date are indicated. Since the example considers an advance payment for goods, the field “Customer declaration No.” is not filled in, since the goods have not yet been delivered.
The registration is completed with the signatures of authorized persons of the organization and a seal (if applicable).
The general appearance of the completed order should be like this.
Clients - non-residents of the Russian Federation make transfers in foreign currency without restrictions.Requirements for residents of the Russian Federation
Transfers by residents of the Russian Federation in foreign currency, as well as transfers in Russian rubles with the participation of non-residents of the Russian Federation, are subject to exchange control.
In accordance with currency legislation:
- transfers by a resident of the Russian Federation when making a payment in favor of a non-resident of the Russian Federation both in rubles and in foreign currency are carried out without restrictions;
- transfers in foreign currency between residents of the Russian Federation are prohibited, with the exception of the operations listed in Article 9, Part 6 of Art. 12, parts 3 art. 14 of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control,” including between close relatives ().
- transfers by a resident of the Russian Federation from the Russian Federation in favor of other resident individuals to their accounts opened in banks located outside the territory of the Russian Federation cannot exceed the equivalent of 5,000 US dollars according to official rate established by the Central Bank of the Russian Federation on the date of debiting funds from the account of an individual resident of the Russian Federation on one business day.
When registering a payment document, there is no information in the “payment purpose” field that allows you to determine economic sense currency transaction, and/or documents and information, as well as links to these documents in settlement document is a basis for refusal to carry out a currency transaction. When making a transfer for a third party, in the “Purpose of payment” field, in addition to other information, the full name of the person for whom the transfer is being made must be indicated.
The requirement to provide supporting documents applies to currency transactions related to transfers:
- in favor of legal entities - non-residents of the Russian Federation for an amount equal to or exceeding in ruble equivalent 600,000 rubles on the date of payment;
For settlements with non-residents of the Russian Federation - legal entities for an amount equal to or exceeding 600,000 rubles in ruble equivalent on the date of payment, it is necessary to provide supporting documents for the transfer. Such documents may be:
agreements (contracts);
invoices (bills, invoices, etc.);
correspondence with the payer by e-mail or paper media;
other documents provided for in Article 23 Federal Law No. 173-FZ, on the basis of which foreign exchange transactions are carried out. - in favor of individuals - non-residents of the Russian Federation in an amount exceeding the equivalent of 5,000 US dollars at the Bank of Russia exchange rate on the date of payment;
For settlements with non-residents of the Russian Federation - individuals for an amount exceeding the equivalent of 5,000 US dollars on the date of payment, it is necessary to provide information on confirmation of the currency and accounting status of the recipient (non-resident of the Russian Federation) of the funds and the content of the transaction. Information can be provided in any form, including indicated in the “payment purpose” field of the submitted payment document (for example, “ Material aid non-resident of the Russian Federation").
- in favor of individuals - residents of the Russian Federation, who are spouses or close relatives of the client, to the accounts of these persons opened in banks located on the territory of the Russian Federation - regardless of the amount of the transfer;
List necessary documents see next paragraph. - in favor of individuals - residents of the Russian Federation, who are spouses or close relatives of the client, to the accounts of these persons opened in banks located outside the territory of the Russian Federation, if the transfer amount exceeds the equivalent of 5,000 US dollars at the Bank of Russia exchange rate on the date of payment;
When making payments between spouses or close relatives (relatives in a direct ascending and descending line - parents and children, grandparents and grandchildren), full and half-siblings (having a common father or mother) brothers and sisters, adoptive parents and adopted children, the following documents may be provided: confirming relationship:
certificates issued by civil registry authorities (marriage, birth, etc.);
court decisions;
identity documents containing records of children and spouses;
other documents provided for by the legislation of the Russian Federation.
Directive of the Bank of Russia dated July 20, 2007 No. 1868-U “On the provision by resident individuals to authorized banks of documents related to certain currency transactions”