OKVED hairdressing services for private entrepreneurs new. OKVED codes for a beauty salon

Rules for filling out a payment order

From the beginning of 2015, payment orders must be filled out differently. These changes apply to all payments for taxes and duties and apply to all organizations that transfer payments to the budget (including tax agents, companies paying customs duties to the budget and many others).

Among the main changes is that you will need the OKTMO code (All-Russian Classifier of Territories of the Moscow Region). It must be filled out in field No. 105 instead of the usual OKATO (All-Russian Classifier of Administrative Territorial Entities). The current table with new codes can always be found on the website of the Ministry of Finance of the Russian Federation. The code can be eight digits if you belong to a municipality or eleven digits if your organization is registered in a locality. If you transfer personal income tax for an employee, be sure to indicate OKTMO and KPP of the exact division/branch in which the employee is registered.

In field No. 104, the budget classification code (BCC) must be filled in. But starting from 2015, you don’t have to fill out column No. 110, since it is by the KBK that the payment will be identified.

Also, now it is not necessary to write down the payment amount in words in a payment order that you fill out electronically, but this rule remains unchanged for a paper payment order.

Let us recall the budget classification codes for identifying payments:

1000 - tax or contribution;

2000 - penalties and interest;

3000 - fine.

A number of changes have also been made to the procedure for filling out field No. 108. As before, the code “101” is indicated by payers with statuses 03, 16, 29, 20.

Others use the following system to indicate the document number of the basis for payment:

ID - executive document;

DE, CT - the customs declaration is indicated (last 7 digits of the number);

PO - you need to indicate the incoming customs order;

TU - requirement for payment of customs duties (its number);

DB - FCD document of customs authorities;

IP - collection order;

IN - number of the collection document;

In addition, now when paying contributions to insurance funds, a single status has been adopted, which must be filled in in field No. 101.

Please also note that in order for the payment order to be executed by the bank, you must indicate the number five in the order of payment. Previously, we wrote the third priority in payment slips, but according to the new classification adopted by Federal Law No. 345-FZ of December 2, 2013, the following priority was introduced:

3. In third place are wages, arrears of taxes and insurance fees to the Social Insurance Fund and the Pension Fund of the Russian Federation.

4. All other executive documents remain in the fourth stage.

5. But the rest of the payments that require payment according to the calendar order fall into the fifth queue and are processed in the order they were received.

Since 2014, another new identifier has appeared in payments - this is UIN (unique accrual identifier). Let's try to see in what cases it must be filled out and how to find out?

You will need a UIN if you received a request from the tax office regarding arrears or a fine. This request must indicate your identifier for the payment order - it has 20 characters. You should fill out the UIN from the tax office in field No. 22 (“Code”). If you do not find such a code, it is permissible to indicate “0” in this column.

Also, zero must be written in this field when paying scheduled (current) tax payments, since the BCC is sufficient to determine the purpose of the payment in this case.

Now individuals will also need a UIN to pay taxes. As a rule, the UIN is already included in the tax notice and payment slip sent. If you pay the tax yourself, without these documents, you need to make a payment on the website of the Federal Tax Service of the Russian Federation, and the required UIN identifier will be assigned to the document.

Please note: due to changes in OKTMO codes, tax payments for individuals and individual entrepreneurs have also changed. Thus, since 2014, individual entrepreneurs must indicate the address of registration or actual residence in their payment orders. This information must be enclosed between the characters “//”.

What are other news?

In field No. 24 of the payment slip, you should write additional information when transferring money. This may be the short name of the fund (PFR, Social Insurance Fund, etc.) and its registration number or the name and tax payment period. For regular insurance premiums, indicate the month for which you are paying (otherwise the payment will automatically go toward the debt). The information must be written briefly; this field cannot take more than 210 characters in total.

When filling out fields 16 and 8, remember that the maximum number of characters in each of them is no more than 160.

We also remind you that now a payment to the pension fund is not necessary for the savings and insurance part, everything is done in one payment slip, in which you need to write the BCC for the insurance part.

Payment order sample filling 2015

Sample payment order - VAT

Sample payment order to the Pension Fund

You may also be interested in:

• Rules for maintaining work books, making...

In 2015, new rules for filling out payment orders came into force. You no longer need to fill out field 110 “Payment Type”, and VAT, including when making payments between individual entrepreneurs using the simplified tax system, can be indicated at the request of the payer.

A payment order is a special form of non-cash payment in which the holder of a bank account gives an order to the bank in which he is served to transfer funds to another person or organization. Using such payment documents is very convenient, but it is important to know how to correctly fill out a payment order in 2015, taking into account changes in legislation.

Who and where can transfer funds?

General provisions regarding the use of this form of payment are defined in Art. 863 of the Civil Code of the Russian Federation. According to them, an individual or legal entity has the right to form them for the following purposes:

• payment for goods, services, work performed;
• advance payment for goods and services (advance payments);
• payment or return of loans and deposits.

Such documents are drawn up on forms 0401060. In this case, the period for executing orders should not exceed 2 working days within the region or region, as well as 5 working days within the territory of the Russian Federation. Transfer of funds outside of Russia is not provided for by law.

What and how to fill out?

The main change introduced by Order of the Ministry of Finance No. 107n dated October 30, 2014 is the absence of the need to fill out the “Purpose of payment” field. As for VAT, payers may not indicate this indicator when filling out the document (including individual entrepreneurs on the simplified tax system for mutual settlements). Another innovation has affected individual entrepreneurs: now you need to indicate the legal status, full name and registration address, highlighted at the beginning and end with the signs “//”.

The table below describes in detail all the nuances of filling out the document:

Note: the document in form 0401060 is made in 4 copies. The first is used by the bank to write off money from the account (remains in the bank), the second - to credit money to the recipient's account (remains in the recipient's bank), the third - to confirm the bank transaction (attached to the account statement), the fourth - to confirm the executed order ( returned to the payer).

Transfers to budgets and extra-budgetary funds

The payment order can be used to pay taxes and the Social Insurance Fund. In this case, form fields 101 - 110 are filled in.

In fields 108 and 109 you should indicate the number of the document that is the basis for making the payment and its date, respectively. This data will be indicated on the Federal Tax Service’s request for tax payment, decision on restructuring, etc. You will also need to put your signature in the required field (“Signatures”), and the bank employee will have to put a stamp on the document (in the “M.P.” field). This completes the filling out of the document. As you can see, it's easier than it seems!

Filling out the payment slip begins with the number and date, which are indicated at the top of the form, in fields 4 and 5. The date format will be: DD. MM. YYYY.

Field 8 - name of the payer, 9 - number of the payer's bank account.

Then the bank details of the payer are filled in in fields 10, 11, 12. Fields 13, 14, 15, 17 are filled in similarly. They reflect the bank details of the recipient.

Field 16 indicates the full or abbreviated name of the recipient organization: for an individual entrepreneur, it is necessary to reflect in the column his last name, first name and patronymic in full, as well as his legal status.

In the “Payment type” field the code “01” is entered. The details “Payment due date”, “Payment purpose code”, “Reserve field” are not filled in unless the bank has a different order.

Field 21 of the payment order indicates a number according to the order in which funds are written off from the account.

Field 22 “Code” reflects the unique payment identifier (UPI). Otherwise it is called UIN. This number is assigned when sending a request to the address. If there is no such number, then a zero is entered in this field.

Field 24 of the payment document is filled in on the basis of an agreement, invoice for payment or other primary documents. It records the purpose of payment, the name of the product or service, as well as information about value added tax.

In columns 60 and 61 of the payment order the INN of the payer and the recipient is indicated, and in fields 102 and 103 their checkpoints are indicated.

Field 101 records the status of the organization. It could be as follows:

01 - taxpayer (payer of fees) - legal entity;

08 - payer - an institution that pays contributions and other

payments to the budget system of the Russian Federation;

14 - taxpayer making payments to individuals.

Fields 104 - 110 are filled in in case of transfer of funds to the budget system of the Russian Federation. In particular, field 104 is KBK, 105 is OKTMO, 106 is the value of the payment basis.

The values ​​for the basis of payment must be selected from the appendices to the order dated November 12, 2013 No. 107n.

For example:

TP - payments of the current year;

ZD - voluntary repayment of debt for expired tax (calculation, reporting) periods in the absence of a requirement from the tax inspectorate for payment.

If it is impossible to specify a specific indicator value, you must enter “0”.

In the payment order, in field 107 the tax period is indicated and, if it is impossible to indicate it, “0”

If a tax transfer occurs on the basis of a request or other similar document, then fields 108 and 109 are filled in. They reflect information about the number and date of the document that is the basis for the payment. If it is impossible to specify a specific value in the fields, enter “0”

Payment type (field 110) enters the tax transfer value, for example:

PC - payment of interest;

“0” - upon (collection), including advance payment, contribution, tax sanctions, administrative and other fines, as well as other payments administered by tax authorities. The full list is presented in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

From January 1, 2015, the amount of transfer of insurance contributions to the Pension Fund and FFOMS must be indicated in rubles and kopecks.

The sphere of beauty was relevant in society hundreds of years ago. Barbers and hairdressers, barbers and makeup artists of those times were valued in the high classes, and the best masters were even invited to the royal court to serve the elite. Today, the activities of beauty salons are more widespread and do not constitute a special cult. But this prevalence has become beneficial for the state. After all, every new beauty salon brings money to the state treasury in the form of taxes and contributions to various funds. Therefore, in OKVED 2016, hairdressing services for individual entrepreneurs and legal entities have a very specific structure and their own subclass.

To find codes for organizing a hairdressing business in the All-Russian Classifier of Economic Activities, you don’t need to make any special efforts. Unlike many other profiles and directions, this is simplified to the limit. Target information by type is located in section “S” in subclass 96.02, which is the code for filling out an application when going through the state registration procedure for a new business entity. Using this grouping, you will deprive yourself of the need to enter clarifying data on the relevant pages of the application. However, if we are talking about a highly specialized business, and not about a general salon, additional information may also be useful.

What is included in this type of activity

In OKVED 2016, hairdressing services are represented by a fairly extensive list of specialized operations that can be found in any beauty salon. So these include:

• Hair trimming.
• Women's and men's haircuts.
• Curling and straightening.
• Chemical operations to change the appearance of hair.
• Trimming beards, eyebrows, sideburns.
• Shaving and smoothing contours.
• Laying and styling.

That is, when organizing your own business, you can indicate in the registration certificate only areas relevant to the hairdressing salon. But today it is difficult to find organizations that deal exclusively with haircuts and hairstyles. Firstly, this is unprofitable against the backdrop of serious competition, and secondly, because of this approach, precious clients are lost who need not only to trim their bangs.

However, if with such a limited set of codes you decide to also provide make-up services, manicure and pedicure, massage, spa treatments, then the very first tax audit that reveals income from these types of activities will impose serious penalties on you. And if you also have specialized equipment, you may lose it.

Additional directions

If you carefully study OKVED, hairdressing services are not so clear and limited. This includes other areas of activity. For example, this could be working with wigs, combing them, adjusting them, styling them, and fixing hairpieces. The only exception is the wig industry. In addition, separate areas can be distinguished:

• Manicure and hand skin care.
• Pedicure and foot care.
• SPA procedures aimed at healing and improving the visual qualities of the skin.
• Massage of the face, neck and other parts of the body.
• Peeling, scrubbing, mechanical impact on the epidermis.
• Make-up services, including creating images using professional make-up, etc.

In addition, we forgot to mention all kinds of dyeing, highlighting, coloring, bleaching and other procedures associated with color and structural changes in hair.

Practical observations

If your task is to open a narrow-profile salon that will provide a limited range of services in only one direction, you can indicate all the subclasses that interest you on the appropriate pages of the application for state registration with the Federal Tax Service. But it is much easier to use the entire group. It will not oblige you to perform the range of work in which you do not specialize, but it will become insurance in case of an unplanned expansion of areas of activity within the organization.

Now let's say a few words about the organizational part. The procedure for opening a new business entity in the form of a legal entity or an individual is almost the same. But it is worth remembering some significant differences that may further affect the course of events. Form No. P21001 has been adopted as the main application form for an individual entrepreneur, while future organizations use form No. P11001. These forms differ in form and content. An individual indicates codes from the All-Russian Classifier of Types of Economic Activities on sheet “A”, and legal entities are required to enter this data in the corresponding fields of sheet “I”.

In addition, if you are a legal entity, then in order to legally work on the territory of the Russian Federation, all codes for types of professional activity must be included in the company’s charter, which contains the main provisions on the form of management and organization of activities. So be careful when drawing up and filling out documents so that you can register the first time and start working smoothly in the hairdressing industry.