Kbk VAT for legal entities. KBK VAT penalties for legal entities
Budget classification codes are used to structure budget revenues. Each code contains an encrypted accessory that corresponds to a particular type of tax or penalty.
The budget classification code is a mandatory detail of the payment order for payment to the budget. The list and procedure for applying VAT penalties by the KBK was approved by Order No. 65n dated July 1, 2013. “The procedure for applying the budget classification of the Russian Federation.”
KBK is an encrypted code that consists of 20 digits. Each group of digits of this code is a specific carrier of relevant information that allows you to determine the administration of the payment, “tax” affiliation, etc.
The code encoding starts from left to right:
1) The first three digits allow you to determine to whom exactly the taxpayer reports at a given time, that is, who is the payment administrator.
Tax payment administrators:
- Federal Tax Service - KBK 182;
- Federal Customs Service - KBK 153;
2) The following BCC figures contain information about the type of receipts:
- Tax payment – number 1;
- Gratuitous receipts – number 2.
3) The next two numbers indicate what type of income the taxpayer is reporting:
- Income tax – 01;
- VAT on products sold in Russia – 03;
- VAT on goods that were imported from other countries – 04;
- Property tax – 06;
- Duty - 08 and so on.
4) The next five digits indicate the classification of income that will be paid to the budget; for VAT payment it is 01000.
5) The next two digits of the KBK code indicate the budget level:
- Federal budget – 01;
- Country budget – 02;
- Local budget – 03.
6) The next four digits determine the type of payment:
- Taxes and fees – 1000;
- Accrued penalties – 2100;
- Accrued fines – 3000.
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7) The last three digits of the KBK code determine the type of economic activity in respect of which the tax is levied:
- Tax income – 110;
- Contributions for social needs – 160.
Thus, when preparing a payment order for the transfer of VAT by legal entities, it is necessary to indicate the following BCC codes:
| Value added tax | Budget Classification Code (BCC) | ||
| Tax payment | Penya | Fine | |
| For goods, works, services that are sold on the territory of the Russian Federation (administrator - Federal Tax Service) | 182 1 03 01000 01 1000 110 | 182 1 03 01000 01 2100 110 | 182 1 03 01000 01 3000 110 |
| For goods imported from Belarus and Kazakhstan (administrator – Federal Tax Service) | 182 1 04 01000 01 1000 110 | 182 1 04 01000 01 2100 110 | 182 1 04 01000 01 3000 110 |
| For goods imported from other countries (administrator – FCS) | 153 1 04 01000 01 1000 110 | 153 1 04 01000 01 2100 110 | 153 1 04 01000 01 3000 110 |
The accrual and subsequent payment of penalties is provided for in Article 75 of the Tax Code of the Russian Federation if the taxpayer is late in paying the tax. You can calculate the penalty yourself, using the auxiliary service Penalty Calculator, or wait for the tax request from the Federal Tax Service.
The accrual of penalties involves non-payment or incomplete payment of tax on the basis of Article 122 of the Tax Code of the Russian Federation.
If the taxpayer incorrectly indicates the BCC code, then Articles 78 and 79 of the Tax Code of the Russian Federation provide for the return of the incorrectly paid amount or offset with other tax payments, but provided that there is arrears on them.
The procedure for filling out a payment order when paying VAT penalties and finesFilling out a payment order begins with indicating the payer’s status - field 101:
- Payer legal entity – 01;
- Payer is an individual entrepreneur – 09, followed by his TIN;
- Payment of VAT on the import of imported goods – 06;
- Tax agent for VAT – 02.
In the field the order of payment is indicated - number 5.
Field 22 indicates 0. Field 110 “Payment Type” is not filled in, since this function is performed by the KBK code, the distribution of the tax payment.
In field 104 “Recipient” the required KBK code is indicated.
The purpose of payment indicates the tax period for which payment is made:
If the KBK code for VAT is indicated incorrectlyIf the money was mistakenly received into the account of the Federal Treasury, then the taxpayer has the opportunity to clarify this payment, which is provided for in Article 45, paragraph 7 of the Tax Code of the Russian Federation.
To correct this error, you need to contact the Federal Tax Service with an application to clarify the payment details. Based on this document, the tax office accepts tax for credit as of the day of payment, and not on the date of submission of the application. Thus, the accrual of penalties and fines can be avoided.
If this application is not submitted, it will not be possible to avoid the accrual of penalties and fines, since it is considered that the taxpayer has not fulfilled his obligation to the budget. Please note that it is possible to challenge this decision, but only in court!
Important! There are two types of errors for which penalties and interest will still be assessed: the Federal Treasury account number is incorrectly indicated and the recipient bank is incorrectly indicated.
If a failure occurs in the system of the taxpayer's bank, it is also possible to avoid the accrual of penalties and fines, but for this it is necessary to submit an appropriate application to the tax service, on the basis of which a request is made to the bank institution to receive a paper copy of this payment slip.
So, the KBK code is one of the most important details of a tax payment. To correctly use the KBK code, you can always clarify it in the “Procedure for applying the budget classification of the Russian Federation,” registered under No. 65n dated July 1, 2013.
The picture below shows cases in which it is necessary to file a VAT return, as well as make a transfer to the budget. Payments should indicate the KBK VAT 2017. directly for legal entities
23.09.2016With established BCC for VAT in 2017. can be found in the table below.
KBK for VAT in 2017 (table)
When should simplifiers pay VAT?
If a company/organization operates under the simplified tax system, it is not a VAT payer in accordance with Article No. 346.11, paragraph 2.3 of the Tax Code of the Russian Federation. For this reason, VAT should only be paid in certain situations, such as:
If the company/organization issued an invoice to the buyer/customer including VAT (this is stipulated in Article No. 173, paragraph 5, subparagraph 1 of the Tax Code of the Russian Federation).
If the company/organization performed the duties of a tax agent (for example, registration of lease/purchase of property owned by municipal/federal property, sale of confiscated property, purchase of goods/work/services from foreign persons not registered for tax purposes in the Russian Federation, mediation with such persons ). This paragraph is approved by Article No. 161 of the Tax Code of the Russian Federation.
If the company/organization conducted business in accordance with a simple/investment partnership agreement (based on Article No. 174.1 of the Tax Code of the Russian Federation).
If the company/organization conducted general business as a concessionaire in accordance with the concession agreement (based on Article No. 174.1 of the Tax Code of the Russian Federation).
If the company/organization performed duties as a trustee under a trust management agreement for one or another property (based on Article No. 174.1 of the Tax Code of the Russian Federation).
In all the situations described above, the company/organization is required to file a VAT return, as well as transfer the tax to the budget. Payments should indicate the KBK VAT 2017 directly for legal entities. Among other things, the company/organization needs to pay VAT when importing goods (based on Article No. 346.11, paragraph 2.3 of the Tax Code of the Russian Federation). The payment form must indicate the KBK VAT 2017 (in field 104).
To which BCC should VAT be transferred in 2017? (example)
LLC "Melnitsa" applies the simplified tax system. In October 2016 The company, at its own request, issued an invoice to the potential buyer in the amount of 118 thousand rubles. including VAT of 18 thousand rubles. Experts propose to consider in detail what consequences may arise for Melnitsa LLC.
Due to the fact that this company issued an invoice including VAT, it needs to submit a VAT return for the fourth quarter of 2016. The declaration should indicate the KBK VAT code for the 4th quarter of 2017, which is the following combination of numbers: 182 1 03 01000 01 1000 110.
This document should be submitted no later than the deadline, namely before 01/25/2017. (according to Article No. 174, paragraph 5, paragraph 1 of the Tax Code of the Russian Federation).
Here you should pay attention to the fact that the declaration of LLC “Melnitsa” must be submitted electronically. Also, the company will need to transfer the VAT that was indicated in the invoice to the budget no later than January 25, 2017. (this is indicated in article No. 174, paragraph 4 of the Tax Code of the Russian Federation), and in the payment slip indicate the VAT of the KBK 2017. A fragment of the payment can be found below.
Experts recommend paying attention to the following point. If a particular company/organization needs to transfer VAT, but did not manage to do it on time, then it will have to pay additional funds in the form of a late fee (according to Article No. 75 of the Tax Code of the Russian Federation). In this case, the payment order must indicate the KBK penalty for VAT 2017.
The payment for the penalty must be completed according to the sample presented below:
Field 104 is filled in by the KBK for VAT penalties. Field 105 of the payment slip is filled in with “AP” if the penalty is paid in accordance with the act, or with “AR” if the penalty is transferred in accordance with the executive document. Field 107 is filled with the symbol “0”, field 108 - with the document number for the amount of the penalty. Field 109 must contain the date of the document being drawn up.
Finally, it is worth noting that from 01/01/2016. The Bank of Russia made a decision regarding the equation of the refinancing rate to the key rate (based on Directive No. 3894-U of the Central Bank of the Russian Federation dated December 11, 2015). And from June 14, 2016 The key rate is 10.5%.
). In our tables you will find all the budget classification codes necessary to correctly fill out payment slips in 2017. Codes that have changed compared to 2016, as well as new KBK-2017, are in italics and marked with an asterisk.
KBK-2017 for paying taxes for organizations and individual entrepreneurs on the OSN KBK-2017 for paying taxes for organizations and individual entrepreneurs in special modesOrganizations and individual entrepreneurs using the simplified tax system need to pay attention to the fact that a separate BCC for transferring the minimum tax has been abolished. Since 2017, the minimum tax is credited to the same budget classification code as the simplified tax system paid in the usual manner. Read about the consequences of indicating the old KBK in the payment slip when paying the minimum tax in the Civil Code, 2017, No. 1, p. 63.
KBK: insurance premiums 2017The BCC for all contributions controlled by the Federal Tax Service since 2017 has become new.
Please note that for contributions for periods expired before 2017 there will be one BCC, and for contributions for periods starting from 2017 there will be another. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the KBK intended for contributions for periods expired before 2017.
BCC for contributions for periods expired before 01/01/2017| 182 1 02 02010 06 1000 160* | |
| 182 1 02 02090 07 1000 160* | |
| 182 1 02 02101 08 1011 160* | |
| 182 1 02 02140 06 1100 160* | |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service (1% contributions) | 182 1 02 02140 06 1200 160* |
| 182 1 02 02103 08 1011 160* | |
| No. 400-FZ | 182 1 02 02131 06 1010 160* |
| - for those employed in jobs with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ | 182 1 02 02131 06 1020 160* |
| No. 400-FZ) (additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| 393 1 02 02050 07 1000 160 |
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 1010 160* |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 1010 160* |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 1013 160* |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 1110 160* |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 1013 160* |
| Additional insurance contributions for mandatory pension insurance for employees who work in conditions that give the right to early retirement, including (paid to the Federal Tax Service): | |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02131 06 1010 160* |
| - for those employed in work with hazardous working conditions (clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02131 06 1020 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (the additional tariff does not depend on the results of the special assessment) | 182 1 02 02132 06 1010 160* |
| - for those employed in jobs with difficult working conditions (clauses 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) (additional tariff depends on the results of the special assessment) | 182 1 02 02132 06 1020 160* |
| Insurance premiums for injuries paid to the Social Insurance Fund | 393 1 02 02050 07 1000 160 |
| Personal income tax on income the source of which is a tax agent | 182 1 01 02010 01 1000 110 |
| VAT (as tax agent) | 182 1 03 01000 01 1000 110 |
| VAT on imports from EAEU countries | 182 1 04 01000 01 1000 110 |
| Income tax on dividend payments: | |
| — Russian organizations | 182 1 01 01040 01 1000 110 |
| - foreign organizations | 182 1 01 01050 01 1000 110 |
| Income tax on the payment of income to foreign organizations (except for dividends and interest on state and municipal securities) | 182 1 01 01030 01 1000 110 |
| Income tax on income from state and municipal securities | 182 1 01 01070 01 1000 110 |
| Income tax on dividends received from foreign organizations | 182 1 01 01060 01 1000 110 |
| Transport tax | 182 1 06 04011 02 1000 110 |
| Land tax | 182 1 06 0603x xx 1000 110 where xxx depends on the location of the land plot |
| Fee for the use of aquatic biological resources: | |
| — for inland water bodies | 182 1 07 04030 01 1000 110 |
| — for other water bodies | 182 1 07 04020 01 1000 110 |
| Water tax | 182 1 07 03000 01 1000 110 |
| Payment for negative impact on the environment | 048 1 12 010х0 01 6000 120 where x depends on the type of environmental pollution |
| Regular payments for the use of subsoil, which are used: | |
| - on the territory of the Russian Federation | 182 1 12 02030 01 1000 120 |
| — on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and outside the Russian Federation in territories under the jurisdiction of the Russian Federation | 182 1 12 02080 01 1000 120 |
| MET | 182 1 07 010хх 01 1000 110 where xx depends on the type of mineral being mined |
| Corporate income tax on income in the form of profits of controlled foreign companies | 182 1 01 01080 01 1000 110* |
As a general rule, when paying a fine in categories 14-17, the BCC takes the value “2100”, and when paying a fine - “3000”. However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work:
| For contributions for periods expired before 01/01/2017 | ||
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2011 160 | 182 1 02 02101 08 3011 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2011 160 | 182 1 02 02103 08 3011 160 |
| For contributions for periods starting from 01/01/2017 | ||
| Insurance premiums for compulsory health insurance paid to the Federal Tax Service | 182 1 02 02010 06 2110 160 | 182 1 02 02010 06 3010 160 |
| Insurance premiums in case of temporary disability and in connection with maternity, paid to the Federal Tax Service | 182 1 02 02090 07 2110 160 | 182 1 02 02090 07 3010 160 |
| Insurance premiums for compulsory medical insurance paid to the Federal Tax Service | 182 1 02 02101 08 2013 160 | 182 1 02 02101 08 3013 160 |
| Insurance premiums for mandatory insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02140 06 2110 160 | 182 1 02 02140 06 3010 160 |
| Insurance premiums for compulsory medical insurance in a fixed amount, paid by individual entrepreneurs for themselves to the Federal Tax Service | 182 1 02 02103 08 2013 160 | 182 1 02 02103 08 3013 160 |
When transferring VAT to the budget, payers must indicate in field 104 of the payment order (Appendix 3 to Bank of Russia Regulations 06/19/2012 N 383-P) the BCC corresponding to this tax. All necessary budget classification codes are given in Order of the Ministry of Finance dated July 1, 2013 N 65n.
KBK VAT-2018 for legal entitiesWhen filling out a payment order to pay the tax itself, the VAT payer must reflect KBK 182 1 03 01000 01 1000 110.
KBK penalties for VAT 2018The BCC for paying penalties on VAT differs from the BCC for the tax itself in the 14th and 15th categories. To obtain the BCC for paying penalties, it is enough to replace the 14th category from “1” to “2”, and the 15th - from “0” to “1”. That is, VAT penalties must be transferred to KBK 182 1 03 01000 01 2100 110
VAT penalty: KBKWhen paying a VAT fine, the 14th KBK category for tax changes from “1” to “3”. The BCC for a VAT fine looks like this: 182 1 03 01000 01 3000 110.
KBK VAT for individual entrepreneursThere are no separate BCCs for VAT for individual entrepreneurs - they use the same budget classification codes as legal entities.
KBK VAT: tax agentWhen transferring VAT as a tax agent for an organization or individual entrepreneur, you must indicate in the payment order the same BCC as for a simple VAT payer - 182 1 03 01000 01 1000 110.
The tax agent reflects the usual BCC for VAT in the payment slip and when paying penalties or fines (182 1 03 01000 01 2100 110 or 182 1 03 01000 01 3000 110, respectively).
Please note that although both VAT payers and tax agents use the same KBK, the status in the payment slip (field 101) is set differently: tax agents must indicate the status “02” (Appendix No. 5 to Order of the Ministry of Finance of Russia dated November 12, 2013 N 107n) .
KBK VAT: imports from EAEU countriesOrganizations and individual entrepreneurs importing goods from EAEU countries, when paying import VAT, as well as penalties and fines on it, must indicate in field 104 of the payment order one of the following BCCs:
When importing goods from countries other than the EAEU, VAT is paid not to the Federal Tax Service, but to customs. Accordingly, in the 1st - 3rd categories of the KBK, instead of 182, the FCS code as the payment administrator is indicated. This is code 153. Therefore, for example, when paying a fine for customs VAT KBK, you need to indicate the following: 153 1 04 01000 01 3000 110.
Error in KBK VATIf you suddenly make a mistake when filling out the payment form and indicate the wrong BCC, it’s okay - the money will still go to the budget. And you can correct this error by writing a letter to the Federal Tax Service about.
Value added tax is one of the most popular taxes, allowing you to regularly replenish the state treasury by transferring to it part of the amount from goods (works or services) sold. In order to transfer VAT, you must correctly fill out the payment order and enter the current budget classification code.
In this article, we will remind readers who are VAT payers and at what rates the tax is paid, we will provide the BCC for VAT for legal entities in 2017, as well as the BCC for penalties and fines.
Payers, rate and tax period for VAT in 2017VAT refers to indirect taxes. It is included in the cost of a service or product. The final taxpayers are citizens of the Russian Federation. In addition, VAT payers are:
- organizations;
Organizations that apply a simplified taxation system are exempt from paying:
- value added tax;
- corporate income tax.
- Individual entrepreneurs using the simplified tax system are exempt from paying:
- property tax;
- personal income tax (NDFL).
Legal entities (organizations) and individual entrepreneurs (IP) applying the simplified taxation system are obligatory VAT payers in the following situations:
- under an agreement of trust management of property on the territory of the Russian Federation;
- under a joint activity agreement.
In the above cases, you must not only pay value added tax, but also submit a VAT return.
In addition, there are tax payers who operate under special tax regimes, providing certain types of services that are not subject to VAT, for example:
- provision of religious services;
- provision of funeral services;
- Banking services.
The tax rate may vary:
- 18% - the most common;
- 10% - applies to some essential goods;
- 0% - for goods exported from the Russian Federation.
The tax period for VAT is three months. The taxpayer, at the end of three months (quarter), must fill out a declaration form and then submit it.
Incorrectly completed VAT payment orders may result in penalties and interest.
VAT payment deadlines in 2017As a general rule, VAT should be paid no later than the 25th of each month in equal installments.
In 2017, the deadlines for paying VAT are as follows:
1st hour of payment for 4 sq. 2016 - 01/25/2017
2nd hour of payment for Q4 2016 - 02/27/2017
3rd hour of payment for 4 sq. 2016 - 03/27/2017
1st hour of payment for 1 sq. 2017 - 04/25/2017
2nd hour of payment for 1 sq. 2017 - 05/25/2017
3rd hour of payment for 1 sq. 2017 - 06.26.2017
1st hour of payment for Q2 2017 - 07/25/2017
2nd hour of payment for 2 sq.m. 2017 - 08/25/2017
3rd hour of payment for 2 sq. 2017 - 09/25/2017
1st hour of payment for 3 sq. 2017 - 10/25/2017
2nd hour of payment for Q3 2017 - 11/27/2017
3rd hour of payment for 3 sq. 2017 - 12/25/2017
If the 25th falls on a non-working day, then the value added tax must be paid no later than on the first working day after the non-working day. This is stated in the Tax Code of the Russian Federation (clause 7, article 6.1).
What is KBK and what do the numbers in it mean?The budget classification code or BCC is one of the mandatory details that are entered by payers making payments to the state budget. BCC is indicated in the payment order (field 104).
The KBK system is approved by Russian legislation for the purpose of conducting payments in the state treasury. The numbers in the budget classification codes help tellers of banks and other institutions to credit payments to the accounts of those organizations specified in the payment order.
Thanks to these numbers, the tellers transfer money to the organization whose details are indicated in the payment documents. BCCs have the following format: XXX X XX XXXXX XX XXXX XXX. Budget classification codes contain 20 digits.
Let us give in the table an example of decoding the BCC for VAT on imports for Belarus and Kazakhstan - 182 1 04 01000 01 1000 110
|
KBK digit number in order |
Meaning |
Example numbers |
|
1 - 3 |
name of the organization receiving the payment |
1 8 2 |
|
value added tax payer code |
||
|
5 - 6 |
tax code |
0 4 |
|
7 - 11 |
provide information about the tax and type of activity of the taxpayer |
0 1 0 0 0 |
|
12 - 13 |
indicate the budget level to which the payment will be transferred |
0 1 |
|
14 - 17 |
type of payment made - fine, penalty or tax |
1 0 0 0 |
|
18 - 20 |
type of income |
1 1 0 |
Filling out a VAT payment order should be taken seriously. All responsibility for correctly filling out the payment form lies entirely with the taxpayer.
If the BCC is filled out incorrectly in the payment order, the money will not be credited to the recipient's account. They may be stuck with uncertain payments, and this, in turn, threatens with fines and penalties.
Table of current BCCs for VAT for 2017The table shows budget classification codes for VAT (for paying taxes, fines, penalties)
|
Purpose |
KBK for VAT payment |
KBC for transferring fines |
KBK for transferring penalties |
|
when importing goods (at customs) |
153 1 04 01000 01 1000 110 |
153 1 04 01000 01 3000 110 |
153 1 04 01000 01 2100 110 |
|
from sales in the Russian Federation |
182 1 03 01000 01 1000 110 |
182 1 03 01000 01 3000 110 |
182 1 03 01000 01 2100 110 |
|
when importing goods from CU member countries (through the tax service) |
182 1 04 01000 01 1000 110 |
182 1 04 01000 01 3000 110 |
182 1 04 01000 01 2100 110 |
When filling out a payment order for VAT transfer, you should draw up the document in accordance with:
If the taxpayer does not pay at all, pays value added tax later than the deadline established by the current Russian legislation, or not in full, then he will bear the following liability provided for in the articles of the Tax and Administrative Codes of the Russian Federation:
- in case of violation of the deadlines for payment of VAT by legal entities, penalties are charged (Article 75 of the Tax Code);
- non-payment or partial payment is revealed by an audit - legal entities can be held both administrative (Article 15.11 of the Administrative Code) and tax liability (Article 122 of the Tax Code).
The BCC for VAT for paying penalties and fines in 2017 can be found in the table above.
Now let’s look at how to correctly fill out a VAT payment order in 2017.
In field 101 (Payer status) indicate the following numbers:
- legal entities - 01;
- tax agents - 02;
- individual entrepreneurs - 09.
In field 18 (Type of transactions), all payers must enter 01.
In field 21 you should indicate the order and put 5.
In field 22 put 0.
In field 106 indicate the tax period and:
TP - if payments are for the current year.
TR - if debt repayment occurs at the request of the tax service.
ZD - if repayment of debt for expired tax periods is voluntary and there is no requirement for payment.
In field 108 (Document number) enter 0 (For TP and ZD).
Field 110 (Payment type) can be left blank.
KBK instructions for VAT:
if sales in the Russian Federation - 182 1 03 01000 01 1000 110;
if imports for Belarus and Kazakhstan - 182 1 04 01000 01 1000 110;
if imports from other countries - 153 1 04 01000 01 1000 110.
Don't forget to indicate the current date the document was completed.