Tax return to the location of the accounting code. How to fill out the “tax authority code” field on the title page. Features of filling out the title page

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? In this reference material A table of current codes and their decoding is provided.

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 for insurance contributions for compulsory pension (social, medical) insurance to 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, according to general rule, must be submitted to the Federal Tax Service at the location of the organization or 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 list insurance premiums and submit settlements for them in 2017 to the Federal Tax Service at the location:

the organization itself (not at the place of registration as the largest payer);
her 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 of the Tax Code of the Russian Federation.

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 not recognized 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 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:

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When filling out tax returns and calculations, the title page must indicate the code of the place where the declaration (calculation) was submitted to the tax authority. How to find out the code at the location (accounting)? To do this, you need to refer to the procedure for filling out the relevant declaration or calculation.

We will tell you about the codes used in 2018 at the location (accounting) when submitting basic tax returns and calculations in our consultation and highlight the most typical codes.

VAT

In the indicator “By location (accounting) (code)” of the VAT tax return, the codes are indicated that are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@:

Code Name

116	At the place of registration of an individual entrepreneur as a taxpayer
213	At the place of registration of the organization as the largest taxpayer
214	At the place of registration of an organization that is not the largest taxpayer
215	At the place of registration of the legal successor who is not the largest taxpayer
216	At the place of registration of the legal successor, who is the largest taxpayer
227	At the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax accounting
231	At the location of the tax agent
250	At the place of registration of the taxpayer when executing a production sharing agreement
331	At the place of activity of the foreign organization through a branch of the foreign organization

Please note that, as with other declarations and calculations, the accounting codes at the location for individual entrepreneurs and organizations are different.

Income tax

The codes for the places for submitting a tax return for corporate income tax are given in Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@:

Code Name

213
214
215
216
218	At the place of registration of the responsible participant in the consolidated group of taxpayers
220
223	At the location (registration) of the Russian organization when submitting a declaration for a closed separate division
225	At the place of registration of the organization that has received the status of a participant in the project for the implementation of research, development and commercialization of their results in accordance with Federal law"About innovation center"Skolkovo"
226	At the place of registration of the organization carrying out educational and (or) medical activities
228	At the place of registration of the organization - participant in the regional investment project
229	At the place of registration non-profit organization presenting a tax return only for the tax period
231	At the location of the tax agent - organization
234	At the place of registration of the theatre, museum, library, concert organization, which are budgetary institutions
235	At the place of registration of the tax agent presenting information on income paid to individuals
236	At the place of registration of the organization carrying out social services citizens
237	At the place of registration of the organization that has received the status of resident of the territory of rapid socio-economic development
238	At the location (registration) of the organization recognized as the controlling person of the foreign company

Calculation of insurance premiums (DAM): at the location (accounting) (code)

The field “At the location (accounting) (code)” of the calculation of insurance premiums is filled in in accordance with the codes given in Appendix No. 4 to the Procedure approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551@:

Code Name

112	At the place of residence of an individual who is not recognized as an individual entrepreneur
120
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
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
350	At the place of registration of the international organization in the Russian Federation

Form 6-NDFL: codes by location 2018

In the line “At the location (accounting) (code)” the code of the place of submission of the calculation by the tax agent is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. The location (accounting) codes in 6-NDFL are as follows:

Code Name

120	At the place of residence of the individual entrepreneur
124	At the place of residence of the member (head) of the peasant (farm) enterprise
125	At the lawyer’s place of residence
126	At the notary's place of residence
213	At the place of registration as the largest taxpayer
214	At the location of the Russian organization that is not the largest taxpayer
215	At the location of the legal successor who is not the largest taxpayer
216	At the place of registration of the legal successor, who is the largest taxpayer
220	At the location of a separate division of the Russian organization
320	At the place of activity of the individual entrepreneur
335	At the location of a separate division of a foreign organization in the Russian Federation

Organizational property tax

Codes for submitting a tax return for the property tax of organizations are entered in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@:

Code Name

213	At the place of registration as the largest taxpayer
214	At the location of the Russian organization that is not the largest taxpayer
215	At the location of the legal successor who is not the largest taxpayer
216	At the place of registration of the legal successor, who is the largest taxpayer
221	At the location of a separate division of a Russian organization that has a separate balance sheet
245	At the place of activity of the foreign organization through a permanent representative office
281	At the location of the real estate property (in respect of which a separate procedure for calculating and paying tax is established)

Similar codes are used when filling out tax calculations for advance payment of corporate property tax.

Transport tax

The codes for the place of submission of the transport tax declaration are given in Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/668@:

Land tax

Codes for submitting a declaration to the tax authority are entered in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/347@:

Codes by place of registration: UTII 2018

The code for the place of submission of the UTII tax return is indicated in accordance with Appendix No. 3 to the Procedure approved by Order of the Federal Tax Service dated July 4, 2014 No. ММВ-7-3/353@:

Declaration according to the simplified tax system: code at the location (accounting)

The code for the place of submission of the declaration under the simplified tax system to the tax authority at the place of registration of the taxpayer is indicated in accordance with Appendix No. 2 to the Procedure approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/99@:

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Accounting code at location for individual entrepreneurs

When transferring the entire activity or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the Federal Tax Service Inspectorate.

This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime.

If an entity simultaneously works on several tax systems, it will be necessary to prepare separate reports. The list of forms varies depending on the modes.

When a declaration is filled out, at the location (accounting) the code is entered in accordance with the values in Appendix 3 of the Order. The information is indicated in a special column on the title of the report.

At the same time, data is entered into other lines according to the current order.

Pay attention! Since coding of indicators is necessary to simplify the reporting processing procedure, all imputed taxpayers without exception are required to fill out these lines. Error-free entry of values will not only help tax authorities quickly post data, but will also protect companies from providing incorrect information.

How to enter the code at the place of registration for UTII in the declaration in 2018

In order to correctly report to the tax authority, the code at the location (accounting) is indicated in the appropriate line. The indicator is entered in digital format according to Appendix 3 and filled out from left to right. Entering dashes, indicating zeros or missing data in cells is not allowed. Why?

First of all, for the reason that any imputed taxpayer is required to first register with the Federal Tax Service. And it doesn’t matter which one legal status We are talking about a legal entity or individual entrepreneur.

To transfer your activity to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed.

Since imputation reporting is submitted at the place of business, indicator values have been developed to clarify the responsible control body.

UTII - tax calculation in 2018, example

Values of accounting codes (places of presentation) for the UTII declaration:

120 – indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
214 – code 214 at the location (registration) is intended to be indicated by Russian legal entities that are not recognized as major taxpayers.
215 - intended for successor companies that are not recognized by the largest taxpayers.
245 - indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a representative office (permanent).
310 – indicated Russian companies when submitting a declaration at the address of the imputed activity.
320 – code at the place of registration 320 in UTII, or more precisely in the declaration of imputation, is used in the case of submitting a report to the address of conducting activities in a special regime.
331 - indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a branch of such a business entity.

Pay attention! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ.

After all, registration of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, the accounting of legal entities will depend on whether it is a Russian or foreign company; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.

What is the code of location (accounting) in 6-NDFL

A report called 6-NDFL is mandatory for all income tax agents. The current form was approved by the tax authorities in their Order No. ММВ-7-11/450@ dated 10/14/15. In addition to the document (Appendix 1), here are presented general order entering information (Appendix 2), rules for submitting electronic format(Appendix 3), as well as coded values of mandatory indicators.

At the same time, some data coincides with the codes for the UTII declaration, while others have been added. For example, the location (registration) code 120 for the residential address of an individual entrepreneur is the same.

And values 124-126 have been added, intended for entry by heads of peasant farms, as well as lawyers and notaries.

How to fill in the 6-NDFL code at the location (accounting)

Entering the value of the required territorial code is carried out by the tax agent on the title f. 6-NDFL. The indicator is in digital format and consists of three characters. Data is indicated from left to right. Let's take a closer look at how this detail is filled out.

Values of presentation place codes for f. 6-NDFL:

120 – used by entrepreneurs for tax registration at their residence address.
124 – applied by heads/members of peasant farms during tax registration at their residence address.
125 – indicated by lawyers during tax registration at their residence address.
126 – used by notaries for tax registration at their residence address.
213 – used by legal entities for tax accounting in the status of the largest taxpayer.
214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
215 - intended for instructions by successors (not the largest) to provide the form at their location.
216 – for contribution by legal successors recognized as the largest.
220 – is affixed by Russian OPs when filing 6-NDFL at the address of such units.
320 – indicated by the individual entrepreneur when submitting the form to the business address. For example, when presenting data on personnel engaged in imputed activities.
335 – intended for foreign OPs to indicate when submitting the form to the address of such units.

for ordinary enterprises, the indicator at the location of the accounting with code 212 was in effect. After this date, the value was replaced by code 214.

RSV – code at the location (accounting)

The current form for a single calculation of insurance premiums was approved by the Federal Tax Service in Order No. ММВ-7-11/551@ dated 10.10.16. Code indicators are contained in Appendix 4 to Appendix 2, which defines the procedure for drawing up the ERSV. The current values for 2018 are as follows:

112 – when submitting data at the address of residence by an individual, not an individual entrepreneur.
120 – when submitting a report as an individual entrepreneur at his residence address.
121 – when submitting information by a lawyer who has his own law office at his residence address.
122 – when submitting a report by a private notary at his residence address.
124 – when submitting a calculation by the head/members of a peasant farm at their residence address.
214 – used by ordinary Russian companies when submitting a report to their address.
217 – intended for successors of domestic companies.
222 – used by the OP of Russian companies when submitting a report to the address of such divisions.
335 – used by the OP of foreign companies when submitting a report to the location of such divisions.
350 – used by international structures when submitting calculations to the tax registration address of such organizations.

Declaration according to the simplified tax system - code at the location (accounting)

The form in force in 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3/99@ dated 02.26.16. Code indicators are presented in Appendix 2 to Appendix 3, which regulates the procedure for compiling this report. The rules for entering codes are similar to those given above. The following values are relevant for 2018:

120 – applied by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at their address of residence.
210 – general location code 210 is used by all Russian companies when submitting a declaration at their location.
215 – intended for assignees who are not among the largest.

How to find out the code at the location (accounting)?

The most reliable way is to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites.

If a legal entity or individual entrepreneur fills out a report in electronic form, modules software already contain built-in indicators. All that remains is to choose the one you need depending on the category of taxpayer or tax agent.

When entering the code, be guided by the type of report and type of registration of the subject.

Please select a piece of text and press Ctrl+Enter.

Source: https://raszp.ru/nalogi/kod-po-mestu-ucheta-envd.html

List of codes for calculating insurance premiums by location

Each organization must know the code for calculating insurance premiums at its location, since without this point the entire form will not be accepted. The code is the most important part of any document that must be submitted to tax service.

The document itself and its delivery form will constantly undergo changes, since new look was adopted only in 2018. Although the form has been approved, its improvement is inevitable.

Deadlines for submitting documentation will constantly change every New Year. Because of this, it is necessary to know the rules for rescheduling and the exact deadlines for submitting the form.

New reporting

Since 2018, the rules for submitting reports have changed; now insurance premiums are regulated by the tax office, which is prescribed in the Tax Code. For this reason, for the first quarter of 2018, all data on pension insurance must be sent to the Federal Tax Service. The forms for calculating insurance premiums have also changed; the innovations were accepted for implementation by the tax service itself at the end of 2018.

This plan shows the addition that the Federal Tax Service made - this is the third section, containing information about each of the insured persons individually. Previously, this section was contained in the RSV-1 form.

Which enterprises must submit and in what time frame?

Any organization that pays funds to hired workers, according to employment contract or civil law, is obliged to submit documents to the tax office. Not only organizations and enterprises that have employees are required to submit reports, but also farms, in which responsibility falls on the head of the community.

After it became necessary to submit reports to the tax office, the deadlines for submission and their volumes also changed.

Any person obligated to pay taxes on wages issued to their employees must submit a report to the Federal Tax Service no later than the thirtieth day of the month following the period in question in the report. If the last day falls on a weekend or holiday, then the deadline is moved to the next working day, for example, the 30th is Sunday, which means the report must be submitted no later than Monday.

The reporting periods are: first quarter of the year; half year; nine months; year. More precise dates will be indicated in the table below.

If a company or enterprise pays money to less than 25 individuals, then it is allowed to draw up reports on paper, which will be handed over personally by the payer or through an authorized representative. If payments are accrued to more than 25 individuals, then he is allowed to submit the form only electronically. This is done for the convenience of both parties, both the payer and the service.

Location on the title page of codes for calculating insurance premiums at the location

Composition of RSV-1

From now on, the new calculation form containing information on insurance premiums consists of the following pages:

Title page (title page).
A sheet with information about a person who is not an individual entrepreneur.
Data on the obligations of who must pay insurance premiums (first section):
- the first appendix, which contains a calculation of the amounts required to pay compulsory pension and health insurance;
- the second appendix, which takes into account the calculation of the amounts required to pay for social insurance in the event of a citizen’s temporary incapacity or pregnancy;
- the third appendix, which includes the expenses necessary for compulsory insurance in case of temporary loss of the opportunity to work, as well as expenses for maternity;
- the fourth application, which contains payments made from the federal budget;
- fifth appendix with calculations subject to a reduced tariff of insurance premiums under subparagraph 3 of paragraph 1 of Article 427 of the Tax Code;
- sixth appendix with calculations subject to a reduced tariff of insurance premiums under subparagraph 5 of paragraph 1 of Article 427 of the Tax Code;
- seventh appendix with calculations subject to a reduced tariff of insurance premiums under subparagraph 7 of paragraph 1 of Article 427 of the Tax Code;
- the eighth appendix with information subject to a reduced tariff of insurance premiums under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code;
- the ninth appendix, which takes into account all the information necessary for applying the tariff for insurance premiums, according to subparagraph 2 of paragraph 2 of Article 425 of the Tax Code;
- the tenth appendix, with information that is necessary for the payment of remuneration for full-time students in professional institutions;
Data on the obligations of those payers who are heads of farms (second section):
- first appendix with calculations of amounts for insurance premiums to be paid by the chapter and members farm.
Information about each of the insured persons separately (third section).

Article 427. Reduced rates of insurance premiums

Filling procedure

The calculation consists of a title page and three sections with appendices.

Anyone who is required to submit a claim report must include these parts on the form:

Front page.
First section.
First subsection of the first application.
Second subsection of the first application.
Second application.
Third section.

The remaining applications and sections are required to be completed only if the relevant data is available. Payments must be made strictly in the national currency (ruble). If there is a cell in which there is nothing to fill, then a dash is placed. All words must be capitalized.

For convenience, you should fill out the reports in the following order:

First, you should turn to the personalized information in the third section, which includes data about each individual individual.
Next, go to subsection 1.1 of Appendix 1 in the first section. To do this, you need to sum up all the indicators for each employee from the third section.
Then fill out subsection 1.2 of Appendix 1 in the first section. This is done because only here the data for health insurance premiums is indicated.
Now you can fill out Appendix 2 of the first section.
Then fill out the free section 1, where you enter the full amount required to pay as insurance premiums.
Now you can fill out the remaining sections if there is information on them.
The last step is to number the sheets.

Which tax inspectorates should I submit the document to?

Since responsibility and control over the amounts paid for insurance premiums has come under the control of the Federal Tax Service, accordingly, reporting must be submitted to one of the divisions of this service.

An approach that works for most legal entities, involves submitting reports to the Federal Tax Service, located at the location of the organization, or at the place of residence of the entrepreneur.

If the submission of documents is carried out by the largest taxpayer, then contributions are transferred and forms are sent to the Federal Tax Service either at the location of the organization itself, or at the location of each of the divisions.

Since the conditions for submitting calculations for insurance premiums changed in 2018, it was decided to cancel the submission of forms for registration of the largest taxpayer. This point has been confirmed at the legislative level.

Separate units

If an organization has separate divisions, then each of these branches of the company is required to pay insurance premiums. Since the legislation implies that payments must be made in the same place where reports are submitted - at the location of the unit.

There are situations when the OP does not have the right to pay cash to individuals, which automatically relieves this division of this type of reporting in full. It is enough only to pay insurance premiums at the place of registration of the organization itself.

If the OP is endowed with rights that allow it to pay funds to individuals, then reporting will be submitted not only at the place of registration of the unit, but also at the location of the organization. The amount that must be paid at the place of registration of the unit will entirely depend on the size of the base for calculating these contributions.

The amount that the unit must pay to the tax office is determined by the difference between the total amount of insurance premiums to be paid by the organization and the total amount of insurance premiums in the aggregate.

There is one exception to the rules, which is spelled out in the tax code itself; it applies only to enterprises located outside the territory of the Russian Federation. Despite the fact that the OP can independently calculate and send data on insurance premiums and their payments, the responsibility for this still falls on the organization, which must submit the relevant document to the tax service at its location.

Code for calculating insurance premiums at your location

The code for calculating insurance premiums at the location for each type of organization is unique:

Code	Place of payment for insurance premiums
112	A person who is not an individual entrepreneur - rented at the place of residence of the individual
120	Persons who are individual entrepreneurs - at their place of residence
121	If there is a lawyer’s office, then at the place of residence of the founding lawyer
122	If the report was filled out by a notary engaged in private practice, then at his place of residence
124	If the report is submitted by a member or head of a farm, then at his place of residence
214	At the location of the organization located on the territory of the Russian Federation
217	At the place of registration of the legal successor of the organization from the Russian Federation
222	If the organization has separate divisions, then at their location
335	At the location of the OP from a foreign organization located on the territory of the Russian Federation
350	At the place of registration of an international organization located in the Russian Federation

When preparing various declarations and reports, some of the data is entered by taxpayers in encoded form. For example, when creating a declaration on imputation, entrepreneurs indicate the accounting code at the location of the individual entrepreneur. And when compiling f. 6-NDFL code at the location is filled in depending on the address for submitting the data.

Coded indicators are approved by tax authorities and cannot be entered arbitrarily. Where can I get the values? Which lines should I enter the data on? Let's take a closer look at how to fill out the code for the place of registration in the UTII declaration and the code for the place of registration in 6-NDFL. We will also consider the principles for reflecting these indicators in some other reporting forms.

Why do you need a code at the place of registration for UTII 2018?

When transferring the entire activity or its individual areas to imputation, the taxpayer must submit a declaration to the territorial division of the Federal Tax Service Inspectorate. This obligation applies to both legal entities and entrepreneurs, subject to the use of the designated special regime. If an entity simultaneously works on several tax systems, it will be necessary to prepare separate reports. The list of forms varies depending on the modes.

The current imputation declaration form for 2018 was approved by the Federal Tax Service in Order No. ММВ-7-3/353@ dated 07/04/14. Here is the form of the document, as well as the procedure for its preparation with a breakdown of the requirements into sheets and sections. When a declaration is filled out, at the location (accounting) the code is entered in accordance with the values in Appendix 3 of the Order. The information is indicated in a special column on the title of the report. At the same time, data is entered into other lines according to the current order.

Pay attention! Since coding of indicators is necessary to simplify the reporting processing procedure, all imputed taxpayers without exception are required to fill out these lines. Error-free entry of values will not only help tax authorities quickly post data, but will also protect companies from providing incorrect information.

How to enter the code at the place of registration for UTII in the declaration in 2018

First of all, for the reason that any imputed taxpayer is required to first register with the Federal Tax Service. And it doesn’t matter what legal status we are talking about - a legal entity or an individual entrepreneur. To transfer your activity to UTII, you must first submit an application to the tax office. And only after obtaining the appropriate permission, the use of this special regime is allowed. Since imputation reporting is submitted at the place of business, indicator values have been developed to clarify the responsible control body.

Values of accounting codes (places of presentation) for the UTII declaration:

120 – indicated by those entrepreneurs who submit a declaration to the tax authorities at their address of residence.
214 – code 214 at the location (registration) is intended to be indicated by Russian legal entities that are not recognized as major taxpayers.
215 - intended for successor companies that are not recognized by the largest taxpayers.
245 - indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a representative office (permanent).
310 – indicated by Russian companies when submitting a declaration at the address of the imputed activity.
320 – code at the place of registration 320 in UTII, or more precisely in the declaration of imputation, is used in the case of submitting a report to the address of conducting activities in a special regime.
331 - indicated by foreign companies when submitting a declaration to the address of conducting the imputed activity through a branch of such a business entity.

Pay attention! The imputed accounting code at the location for an LLC and an individual entrepreneur will differ. After all, registration of individual entrepreneurs is carried out with reference to the address of his residence (120) or the place of actual conduct of the imputed business (320). At the same time, the accounting of legal entities will depend on whether it is a Russian or foreign company; whether the enterprise is considered the largest taxpayer, and whether reorganization procedures have been carried out.

What is the code of location (accounting) in 6-NDFL

A report called 6-NDFL is mandatory for all income tax agents. The current form was approved by the tax authorities in their Order No. ММВ-7-11/450@ dated 10/14/15. In addition to the document (Appendix 1), here are the general procedures for entering information (Appendix 2), rules for submission in electronic format (Appendix 3), and also coded values of mandatory indicators.

In 2018, the location code in 6-NDFL is filled out on the basis of additional Appendix 2 to the main Appendix 2. The values of this form detail vary depending on the territorial division of the Federal Tax Service Inspectorate in which the tax agent was registered. At the same time, some data coincides with the codes for the UTII declaration, while others have been added. For example, the location (registration) code 120 for the residential address of an individual entrepreneur is the same. And values 124-126 have been added, intended for entry by heads of peasant farms, as well as lawyers and notaries.

How to fill in the 6-NDFL code at the location (accounting)

Values of presentation place codes for f. 6-NDFL:

120 – used by entrepreneurs for tax registration at their residence address.
124 – applied by heads/members of peasant farms during tax registration at their residence address.
125 – indicated by lawyers during tax registration at their residence address.
126 – used by notaries for tax registration at their residence address.
213 – used by legal entities for tax accounting in the status of the largest taxpayer.
214 - in 6-NDFL, the location code 214 is indicated by ordinary companies, not the largest.
215 - intended for instructions by successors (not the largest) to provide the form at their location.
216 – for contribution by legal successors recognized as the largest.
220 – is affixed by Russian OPs when filing 6-NDFL at the address of such units.
320 – indicated by the individual entrepreneur when submitting the form to the business address. For example, when presenting data on personnel engaged in imputed activities.
335 – intended for foreign OPs to indicate when submitting the form to the address of such units.

Pay attention! Until March 25, 2018, for ordinary enterprises, the indicator for the location of accounting with code 212 was in effect. After this date, the value was replaced by code 214.

RSV – code at location (accounting)

112 – when submitting data at the address of residence by an individual, not an individual entrepreneur.
120 – when submitting a report as an individual entrepreneur at his residence address.
121 – when submitting information by a lawyer who has his own law office at his residence address.
122 – when submitting a report by a private notary at his residence address.
124 – when submitting a calculation by the head/members of a peasant farm at their residence address.
214 – used by ordinary Russian companies when submitting a report to their address.
217 – intended for successors of domestic companies.
222 – used by the OP of Russian companies when submitting a report to the address of such divisions.
335 – used by the OP of foreign companies when submitting a report to the location of such divisions.
350 – used by international structures when submitting calculations to the tax registration address of such organizations.

Declaration according to the simplified tax system - code at the location (accounting)

120 – applied by entrepreneurs on a simplified basis when submitting a report to the Federal Tax Service at their address of residence.
210 – general location code 210 is used by all Russian companies when submitting a declaration at their location.
215 – intended for assignees who are not among the largest.

How to find out the code at the location (accounting)?

The most reliable way is to look at the meaning of the code directly in the regulatory documents. Current versions of legislative acts are contained on special accounting websites. If a legal entity or individual entrepreneur fills out a report electronically, the software modules already contain built-in indicators. All that remains is to choose the one you need depending on the category of taxpayer or tax agent. When entering the code, be guided by the type of report and type of registration of the subject.

On the title page of form 6-NDFL, a number of codes are indicated in the so-called calculation header. One of them - the code “at the location (accounting)” - is a field of three cells (cells). What codes exist, where to get them and in what situations to indicate them, read our article.

Code at the location of registration in 6-NDFL: what it looks like

The code indicating the place where the calculation is submitted is a three-digit code. A separate field is allocated for it in the upper right corner of the calculation under the line “Tax period (year)”.

We have provided a fragment of the completed form 6-NDFL (title page).

Code at the location of registration in 6-NDFL: where to get the values

The codes are given in Appendix No. 2 to the Procedure for filling out the form (Order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@ as amended dated January 17, 2018). Their full correct name: CODES OF PLACES OF REPRESENTATION OF CALCULATION OF AMOUNTS OF INCOME TAX FOR INDIVIDUALS CALCULATED AND WITHHELD BY THE TAX AGENT.

Sample of filling out the code “at location” in 6-NDFL

Code at the location of registration in 6-NDFL: what values are there

There are currently 11 total codes to indicate the place where the calculation is to be submitted. A number of them have nothing to do with companies. These are codes for individual entrepreneurs, heads of peasant farms, lawyers and notaries (codes 120 and 320, 124, 125 and 126, respectively).

As a general rule, starting with reporting for 2017, organizations put code 214 on the title page of 6-NDFL. It means “At the location of the Russian organization that is not the largest taxpayer.” If the company is the “largest”, put special code- 213 “At the place of registration as the largest taxpayer.”

Previously, there was no division into the largest and the ordinary. There was one code - 212 “At the place of registration of the Russian organization.” But by order of the Federal Tax Service of Russia dated January 17, 2018 No. ММВ-7-11/18@, changes were made to the Procedure and, in particular, to Appendix No. 2 to the Procedure. Instead of 8 codes, there are 11. So now, we repeat, code 212 in relation to form 6-NDFL does not exist. The main code for companies is 214.

We presented the remaining values - for fairly specific situations - in a separate table. The first two of them were added by the above order; they did not exist previously.

Table 1. Main company codes by location of registration for 6-NDFL in 2018

Table 2. Codes by location of registration for 6-NDFL for special situations in 2018

Code at the location of registration in 6-NDFL: 214 or 213

Code 214 on the 6-NDFL form is set by default by all companies. If you report to the tax office on work with major taxpayers, a special code applies to you - 213.

Let us remind you that the largest taxpayer is an organization that meets the criteria from Appendix 1 to the order of the Federal Tax Service dated May 16, 2007 No. MM-3-06/308. One of the main criteria is the total amount of income received according to the annual profit and loss report. The largest taxpayers at the federal level will be organizations (including non-profits) for which this figure exceeds 35 billion rubles. Regional level- organizations (including non-profits) that:

total income ranges from 2 to 35 billion rubles. inclusive;
the average number of employees is above 50 people;
the total value of assets is from 100 million to 20 billion rubles. inclusive, or the total amount of federal taxes and fees charged is from 75 million to 1 billion rubles.

In addition, there are other criteria for recognizing a company as the largest taxpayer. For example, participation in the tax monitoring procedure or availability of licenses for certain types of financial activities.

Attention: the largest taxpayers may include companies that do not fall under the established criteria, but in respect of which the Federal Tax Service has made an appropriate decision.

Organizations operating under special tax regimes are not recognized as major taxpayers in any case.

An organization that is associated with the largest taxpayer and is capable of influencing the results of its activities, regardless of its financial and economic indicators, is also recognized as the largest taxpayer (Section II of the criteria approved by Order of the Federal Tax Service dated May 16, 2007 No. MM-3-06/308).

Code at the location of registration in 6-NDFL: what happens if you make a mistake

For each payment with false information, a fine of 500 rubles is provided. But: if you discover an error and submit an amendment before the tax authorities identify the inaccuracy, there will be no sanctions (Article 126.1 of the Tax Code).

Inspectors may impose a fine due to any error in the calculation in Form 6-NDFL. In some situations, inspectors reduce the fine, citing mitigating circumstances (clause 1 of Article 112 of the Tax Code). These are cases when the tax agent, due to an error (letter of the Federal Tax Service dated 08/09/2016 No. GD-4-11/14515):

did not underestimate the tax;
did not create adverse budgetary consequences;
did not violate the rights of individuals.

In principle, an error in the code at the place where the calculation was submitted (location) does not entail negative financial consequences. Therefore, the use of mitigating circumstances or even no penalties at all in this case is very likely.

If a mistake is admitted, not only the organization, but also its responsible employees may be fined. For example, the head of a company, in the amount of 300 to 500 rubles. (Article 15.6 of the Administrative Code).

Reports submitted to the Federal Tax Service contain two blocks of information about the tax authority and the tax agent - in the form of encodings and full names. The tax authority code, location code, period code, INN, KPP are located on the title page of any declaration. You can select a numerical designation for each field using the appendices to the procedure for filling out the corresponding report.

The use of encodings established at the state level when filling out reports is necessary to simplify operations for the classification and selection of taxpayers and tax agents. This helps to increase the efficiency of collecting statistical data and speeds up the procedure for issuing certificates of various contents when receiving requests from legal entities or individuals.

Fill in the column “At the location of registration” - code for individual entrepreneurs

Individual entrepreneurs, when filling out declarations under the simplified tax system, agricultural tax, 6-NDFL and UTII, select the code value:

120, that is, the report is submitted with reference to the place of residence of a specific individual entrepreneur;
320, if the declaration is submitted at the place of business activity.

In the case of VAT at the location of registration, the code for individual entrepreneurs will be 116.

What codes do legal entities use?

Legal entities that are not the largest or foreign companies, in declarations for VAT, profit, UTII, property tax, and calculations of insurance premiums, enter code 214 at the location of the accounting.

The calculation of 6-NDFL requires the indication of code 212 on the title page, which involves submitting the document at the actual location of the enterprise. In declarations submitted for transport and land taxes, the encodings differ from those used in other reports. For transport tax, the digital designation 260 is indicated, and when filling out reports for land tax - 270. For simplified people, when generating a declaration using the simplified tax system, code 210 is entered at the location of the account.

If there are separate divisions, the following codes are entered into reporting for them:

in relation to income tax with the calculation of 6-NDFL – 220;
regarding property tax – 221;
in the case of insurance premiums – 222.

Code by location - where to look

When drawing up calculations for insurance premiums, you should be guided by the norms of the order of the Federal Tax Service dated October 10, 2016, registered under No. ММВ-7-11/551. All applicable codes for reporting documentation are given in the Procedure for filling out the calculation. In reporting on insurance premiums, the code for the place of registration appeared in 2017, all possible options are given in Appendix 4.

The codes used for the property tax declaration can be found in Appendix No. 3 of the Procedure, which was approved by order of the Federal Tax Service dated March 31, 2017 under No. ММВ-7-21/271@. Regarding land tax When filling out the encodings, you should refer to the table given in Appendix 3 of the Filling Out Procedure, put into effect by Order of the Federal Tax Service dated November 14, 2013 under No. ММВ-7-3/501@.

For the simplified tax system at the location of the registration, the code with a decoding is given in Appendix 2 of the Procedure for filling out the relevant declaration, approved by the Ministry of Finance in Order No. 58n dated June 22, 2009.