When preparing accounting and tax reporting and generating primary documents, the OKTMO code is required. How can I find out the classifier number? Its absence becomes the reason for refusal to accept documents.
An incorrect indication may provide incorrect information about payments received from payers. Until recently, another classifier was widely used - OKATO. Does OKTMO and OKATO mean that they are the same thing?
Not so long ago, the OKATO classifier was ubiquitous in accounting documents and reporting. It was indicated in payment orders, when preparing tax calculations, declarations and other types of reporting. What is OKATO and where can I get it?
OKATO is a decoding of the territorial affiliation of an economic entity. The abbreviation means the all-Russian classifier of administrative-territorial entities. The encoding was developed by Rosstat. The goal is to simplify the automatic processing of data provided in a number of documents. Using the code, it is easier to determine whether financial contributions belong to a particular territory.
The OKATO territory code is unique. Each administrative entity has its own coding. The number of characters in the code is from 8 to 11. It has a three-level structure.
- the first block is the identification of an object at the level of regions, subjects of the Federation;
- the second indicates a specific area, city or other settlement;
- the third block defines the settlement within the district.
Currently, OKATO is practically not used anywhere. Can only be claimed when previous payments are clarified. To transfer taxes, contributions, fill out reports, draw up declarations and generate payment documents, you need up-to-date information on OKTMO.
Where is OKTMO used?
Since 2014, the previously used OKATO has been replaced by a new code - OKTMO. How does OKTMO stand for? Considering that the purpose of the encoding is practically the same as in the previously used one, OKTMO as a decoding of the abbreviation sounds as follows - an all-Russian classifier of territories of municipalities.
The encoding, like others, is a series of numbers. OKTMO is 8 digits that have the following meaning:
- a separate subject of the Russian Federation;
- municipal government;
- populated area (city, town).
Knowing how many numbers are in OKTMO and what they represent, it is not difficult to identify and find any economic entity by address. The same rules apply to citizens. At the place of residence of an individual, his own OKTMO code is established.
The correspondence between OKATO and OKTMO is obvious. However, the new type of classification contains more detailed information. At the moment, OKTMO has completely replaced the previous encoding.
The meaning of the new type of abbreviation is an indispensable attribute of most financial documents. For example, when filling out a payment order, it is necessary to indicate the territorial affiliation of the municipality.
Small organizations may periodically change their location. Therefore, it is important for them to promptly monitor up-to-date information on the current encoding.
What is OKTMO for an individual? The code also determines the place of residence of a citizen or individual entrepreneur. It is used when generating data on the calculation and payment of personal income tax and property taxes. For example, the absence of a code in the 2-NDFL certificate makes it invalid.
It is very important to indicate the correct OKTMO when transferring tax amounts in the payment slip. Otherwise, debt may arise. You will have to clarify the payment, and during this time penalties may appear.
How many OKTMO characters are used to determine the place of birth (residence) of a taxpayer? Their number does not change; in any case, the encoding contains 8 digits.
Is there a difference between OKTMO and OKATO
How does OKATO differ from OKTMO? Is there a fundamental difference? Both of these details at one time have signs of mandatory use in many financial documents. However, OKATO indicated only a general territorial entity. OKTMO gives a more accurate idea of the location of the taxpayer.
The code information determines the municipality where the economic entity is located. As a result, processing of incoming information occurs faster and more efficiently. The previous code was unable to provide this information.
What else is the difference between OKATO and OKTMO? Despite the fact that OKTMO is a shorter code, it is more informative. In addition, OKATO did not allow checking for correct spelling. OKTMO is easy to check by the presence of checksums.
OKTMO, OKATO - what does this mean in payments? When transferring taxes by economic entities, such codings indicate the territorial (municipal) entity, which determines the place of payment.
Currently, the classifier for municipalities has completely replaced the previous code. In all financial, statistical and other documents, only OKTMO is now used. Thanks to it, the processing speed of information databases has increased significantly.
Where to find out the meaning of classifiers
How to find out OKATO? Is it possible to find OKTMO by OKATO if the meanings of these codes are similar? The easiest way to get information is from the tax office itself.
You can find out the value of OKTMO using the OKATO code directly on the tax website by entering the known code of the territorial entity.
The information is available on the official website of the Federal Tax Service, where you can find out the correct OKTMO of an organization, entrepreneur or other taxpayer by TIN. You can also obtain the necessary data when filling out reporting forms using the “Taxpayer” program.
Other resources also provide the opportunity to familiarize yourself with the correct OKTMO code. As a rule, most programs have a built-in Russian address classifier (KLADR) and OKATO.
If you need personal advice or assistance in filling out the 3-NDFL tax return or other accounting reports, feel free to go to our page.
Some already know, but not everyone, that from January 1, 2014, OKTMO codes will be used instead of OKATO codes.
The OKTMO code, instead of the OKATO code, which has been indicated since 2014 in payment slips for the transfer of taxes and insurance contributions, consists of 8 and 11 characters.
Note: The same number of digits contain OKATO codes valid in 2013
The All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 is part of the national standardization system of the Russian Federation.
OKTMO is intended to ensure systematization and unambiguous identification throughout the Russian Federation of municipalities and settlements included in them, reflecting the structure and levels of territorial organization of local government to solve the problems of collecting, automated processing, presentation and analysis of information in the context of municipalities in various areas of economics, including statistics, forecasting, taxation.
Municipal entities and their constituent settlements are united by the constituent entities of the Russian Federation on whose territory they are located, and are then located in the order of federal districts formed in accordance with Decrees of the President of the Russian Federation dated May 13, 2000 No. 849, dated June 21, 2000 No. 1149, dated January 19, 2010 No. 82:
- Central Federal District;
- Northwestern Federal District;
- Southern Federal District;
- North Caucasus Federal District;
- Volga Federal District;
- Ural federal district;
- Siberian Federal District;
- Far Eastern Federal District.
Each federal district in OKTMO corresponds to a separate volume.
In the new OKTMO codes and the old OKATO codes, only the first two digits will match, the rest will change. The last three digits identify settlements that are part of municipalities on the territory of a constituent entity of the Russian Federation.
The Ministry of Finance feared that significant unexplained revenues to OKTMO were possible, which would certainly be and which were associated with the transition to the use of new codes, so it developed a product: Summary table of compliance between OKTMO and OKATO.
OKTMO consists of two sections, including municipalities and settlements that are part of municipalities.
Structurally, the positions in the first section of OKTMO consist of three blocks.
The formula for the OKTMO code structure in the first section:
** *** ***,
Where:
1st, 2nd signs of classification objects of the first classification stage;
3rd - 5th signs of classification objects of the second classification stage;
6th - 8th signs of classification objects of the third classification level.
In addition to the Ministry of Finance due to the introduction OKTMO instead of OKATO The Federal Tax Service of the Russian Federation has made changes to the current reporting formats for VAT, income tax, simplified tax system, etc.
Instead of OKATO, from January 1, 2014 you need to indicate OKTMO. In addition, since 2014, most declarations must indicate OKTMO. The All-Russian Classifier of Municipal Territories (OKTMO) OK 033-2013 is part of the national standardization system of the Russian Federation. Introduced to replace OKTMO 033-2005. Date of introduction: January 01, 2014.
The Tax Service developed a service in February 2014. Using which in the required line you just need to enter the OKATO code that you used in 2013 and the search engine will display the corresponding OKTMO code.
Note: Download the summary table of correspondence between OKATO codes and OKTMO codes
The OKTMO code is a special digital designation that is assigned to each municipal entity in Russia. The OKTMO code in the 2018 payment order is entered in accordance with the Order of the Ministry of Finance No. 107n of 2013, which defines the basic rules for filling out payment orders. According to his instructions, all fields and lines of the payment must be filled out accordingly. If any mandatory details are not included in the document, the bank will not accept such an order for execution. Therefore, the territory code in the form OKTMO should always be indicated on the payment slip.
What is it needed for
The digital designation of the territory in which the taxpayer conducts its activities and receives income was introduced for:
- quick identification of received payment;
- assigning it to the budget of the corresponding municipal entity, subject of the Russian Federation.
Where to find
To understand which OKTMO code to indicate in a payment order, you need to know that all the values of the codes in question are listed in the All-Russian Classifier of Municipal Territories - abbreviated OKTMO, which was approved on June 14, 2013 by order of Rosstandart No. 159-st. This reference book was adopted to replace OKATO - the classifier of administrative-territorial divisions. Thus, the question in itself disappears - what to indicate - the OKATO or OKTMO code in the payment order.
Please note that since the beginning of 2014, in tax returns and in payment slips, the value in field 105 has been entered in accordance with the OKTMO classifier. It represents the code of the municipality in which the organization operates or makes payments.
If an organization has separate divisions, which OKTMO should be indicated in payment orders when deducting contributions and taxes? Payments and declarations indicate the OKTMO code of the area where the “isolation” is located.
If the tax is transferred on the basis of a declaration, then the OKTMO code in the payment order is indicated in accordance with such a declaration.
There is a feature whose OKTMO is indicated in the payment order in relation to payments at customs. It is necessary to take the code of the territory that accumulates the corresponding payment.
What to do if it is specified incorrectly
If the OKTMO code in the payment order is indicated incorrectly, this will not affect the receipt of tax to the budget. When an error is discovered in this detail, in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation, an organization should contact the Federal Tax Service with an application to clarify the details. Such a petition is written in free form. In this case, the document must indicate:
- date of payment, transferred amount, purpose of payment;
- details that are specified incorrectly;
- the correct value of this attribute.
Along with the application you must submit:
- A copy of the erroneously completed payment slip.
- Statement of transfer of the amount.
In the event of an error in OKTMO in a payment order, the tax office may invite the organization to reconcile the calculations. The Federal Tax Service must make a decision no later than 10 working days from the date of receipt of the application from the organization, taking into account the execution of a settlement reconciliation report. The tax office is obliged to notify the payer of its decision.
If the OKTMO code is entered incorrectly in the payment slip when paying insurance premiums in 2018, clarification of the payment is not required, since the Treasury does not take its value into account when distributing insurance premiums between budgets. This payment does not fall into the unknown, but will be taken into account in a special payment card with the budget, which indicates the OKTMO code at the place of activity of the organization.
Occasionally, OKTMO in a payment slip at the Pension Fund may have a zero value. This issue is regulated by clause 4 of Appendix No. 4 of Order No. 107n of the Ministry of Finance dated November 12, 2013.
The OKTMO code has been used on the territory of the Russian Federation since the beginning of 2014, this abbreviation stands for “All-Russian Classifier of Territories of Municipal Entities”, the code itself is used in some official documents and declarations to determine the territorial affiliation of an economic entity. Let's take a closer look at how to find out OKTMO.
This classifier is used to account for the following municipalities of the Russian Federation:
- urban and rural settlements;
- districts;
- municipal areas;
- territories lying between populated areas;
- in the case of cities of federal significance - certain of their territories.
This classifier is used in various payment documents and receipts, which requires that it be indicated correctly and accurately, otherwise payments may not be received as intended. In particular, OKTMO is used in documents such as VAT declarations, personal income tax and in documents for payment of land and transport taxes, as well as for paying taxes.
How to find out OKTMO?
There are several options to obtain an OKTMO code at your place of residence, address, OKATO code and TIN. The oldest way is to send a written request to the Russian Statistics Service.
However, this is still the longest method, which has almost completely lost its relevance due to the emergence of a large number of relevant online services on the Internet.
What is the easiest way to find out OKTMO? You can look at the code in the registration certificate, but only an individual entrepreneur or the head of an organization can do this, but what if there is no access to such documentation? In this case, the easiest way is to use special services.
The OKTMO code can be found using the following Internet services:
- You can find out OKTMO by address or place of residence on the official tax resource -, for this you will need to enter information about the subject of the Russian Federation, as well as the municipality. As an alternative search, you can use the service on the website.
- You can find out OKTMO by OKATO (the old code used until 2014) by using the official service on the tax website by clicking on the link in the first paragraph. You can also use an alternative - on the website.
- Some people try to find out OKTMO by TIN, this is possible, but we will not give an example, since it is difficult and you will still have to enter the address, so you will perform the search described in the second paragraph.
Nuances when filling out documents
When filling out documents in which you need to indicate OKTMO and OKATO, it is important to remember: these classifiers contain a different number of digits. The OKATO code, which was used instead of the OKTMO code until 2014, consisted of eight characters. Now the OKTMO classifier uses 11 characters, although sometimes there can also be eight if the organization belongs to settlements that are part of municipalities.
In any case, in the documentation, the field for OKTMO will always provide 11 empty cells for the code, but this does not mean that if the code is eight-digit, something else needs to be additionally entered in the remaining empty cells.
Please note that you should not add zeros to the empty space, as this will lead to an erroneous determination of the destination, and the payment made will not be received as intended. It is also not recommended to put dashes here - it is better to simply leave empty fields blank.
From January 1, 2014, a new version of the All-Russian Classifier of Municipal Territories comes into effect - OKTMO.
How to correctly indicate the OKTMO code in the 3-NDFL declaration
The field for entering OKTMO in the 3-NDFL declaration contains 11 characters for the possibility of specifying an eleven-digit code of settlements. If your OKTMO code contains 8 characters (code for a municipal entity), then you should not fill the remaining free fields with zeros, because When automatically processing a declaration, the computer will not find the resulting code with three additional zeros in the classifier and the declaration will be processed with an error. In empty free fields, a dash must be inserted to indicate OKTMO.
How to find out the OKTMO code by address?
The most reliable way to clarify the OKTMO code of the Federal Tax Service is to call your tax office. But you can use several methods suggested below.
The OKTMO code of the employer (your tax agent) can be seen in the 2-NDFL income certificate, which must be obtained at the place of work and attached to the 3-NDFL declaration.
An easy way to find out the OKTMO code
OKATO code at place of residence
The easiest way find out the OKATO code at can be found on the website of the Federal Tax Service Since this problem is most often encountered when filling out receipts, the on-line service for determining OKATO at the address is called “Fill out a payment order” on the main page of the site.
Using this service you can find out not only the OKATO code, but also find out the tax code- Federal Tax Service inspection code. If you were unable to find this section on the site, below is a link directly to this service.
In the first step, the site will prompt you to enter the OKATO code. Since this is the code we want to define, leave this field blank and move on to the next step. Now you will need to specify the region, district, city, town and street.
Please note that, for example, for Moscow (region 77) and St. Petersburg (region 78), you must specify the region, and leave the district, city and locality empty. Unless, of course, we are talking about Zelenograd for Moscow, or, for example, Kolpino, Kronstadt, etc. for St. Petersburg.
In some cases, you may need to indicate your house number and municipality. If all the data is entered correctly, then on a gray background you will see the OKATO code and the Federal Tax Service code corresponding to the address you entered.
At the next stage, you can start filling out a receipt to pay the tax. You can read about how to fill out a receipt to pay tax, for example, on the website www.sberform.ru.
Online Internet service for determining the OKATO code and the Federal Tax Service code at the address on the website of the Federal Tax Service:
What is OKATO
What is OKATO? OKATO is abbreviated as “All-Russian Classifier of Objects of Administrative-Territorial Division”. OKATO codes are intended, in particular, for automated processing of information in the context of administrative-territorial divisions. The objects of classification in OKATO are: republics, territories, regions, cities of federal significance, autonomous regions, autonomous okrugs, districts, cities, intra-city areas, city districts, urban settlements, village councils and rural settlements.
Each position of the OKATO code structurally consists of 3 blocks: an object identification block, an object name block, and an additional data block.
The structure of the code designation in the identification block: XX XXX XXX CN, where 1, 2 digits are objects of the first classification level, 3, 4, 5 digits are objects of the second classification level, 6, 7, 8 digits are objects of the third classification level, CN is control number.
Since one attribute is allocated to designate such types of administrative-territorial units as a district, an intracity district, a city district (also in the case of a city and an urban-type settlement), their coding is carried out in a series of codes. Thus, for districts of the republic, territory, region, a series of codes is allocated from 01 to 59, for intra-city districts (districts) - from 60 to 99. Cities are coded with a series of codes 01-49, urban-type settlements - 50-99.
