Payment order: form and design details

In the modern world, the main method of calculation is non-cash transfer. And more than 80% of such payments are carried out by payment orders. Therefore, the payment order became the main document through which both individuals and legal entities transfer money from their accounts.

This settlement document is an instruction to the bank in which the settlement account is opened , it is possible to transfer money from it to certain details. In accordance with the laws of Russia, there are standards on the basis of which a payment order is issued. The form and sample of this document can be easily found in any accounting program or on accounting resources on the Internet.

The mismatch of the appearance of such a settlement document to the law entails the right of the sender's bank to refuse to accept the instruction and make a transfer thereon. This right is regulated by Article 864 of the Civil Code. The standard form of the payment order implies that there are rules according to which this document is completed.

Execution of payment order

The law establishes certain rules for the execution of a payment order. They should not be neglected. First of all, it is worth considering that such a document is drawn up on A4 sheets, the reverse side of which must necessarily be clean. Field sizes are also strictly regulated: upper and right field - 10 mm, left - 20 mm. Deviations not more than 5 mm are allowed.

To be sure of the correctness of filling the payment, it is necessary to know which mandatory details should contain the payment order. The form of this document should reflect:

- name of the payment document;

- number of the payment order, other than zero;

- the date of the payment;

- data of the payer and the beneficiary with indication of its name, TIN, KPP, bank details;

- data of the beneficiary's and payer's bank;

- the name of the payment, in which the VAT information is necessarily indicated in a separate line;

- priority of payment ;

- the amount of payment, indicated both in figures and in words;

- the seal and the signature of the person who made the payment order, similar to those indicated in the card with the samples of signatures to this account.

In payments for payment of taxes and other payments to the budget, the taxpayer's code and a line of budget information must be completed.

Priority of payments

The bank executes payment orders only in case of sufficient funds on the account. If there is no money or not enough money, the document is credited to the card index, which is a collection of documents that are on the control of the bank and are recorded on off-balance accounts.

As payment proceeds, payment of such payment orders is made. At the same time, payment is made in a certain sequence, which is regulated by the legislation and carries the name of the order of payment. In the payment order, it can take values from one to six and is governed by Article 855 of the Civil Code.

In banking practice, most often there are payment documents that belong to the third or sixth order. In the third place, various payments are paid to extra-budgetary funds and the budget, as well as wages, to the sixth, payments to suppliers. If there is a payment order in the card file, the form of which contains the same order as several others, they are paid in a calendar sequence.

Thus, it is important to properly issue a payment order, the form must meet the standards. This will help to avoid problems when making payments.