Payout to the Russian Federal Tax Agency

Starting from 2019 foreign companies shall pay VAT related to the delivery of e-services to Russian consumers.

Now you can pay it with us: you send a guarantee payment to Smart Glocal, and we then execute your payout orders for VAT payments.

You can check the balance of your guarantee payment balance using the wallet/balance method.

VAT payment will be transferred to these bank details:

BIC: 017003983 
Treasury Account: 03100643000000018500 
Treasury Single Account: 40102810445370000059 
Recipient: Federal Treasury of Russia (Federal Tax Service of Russia)
INN: 7727406020 
KPP: 770801001
KBK: 18201061201010000510

How to enable

Inform your personal manager that you want to pay VAT and we will choose a convenient workflow and sign the agreement.

How to pay VAT

The payout scenario is standard.

Send a session/init/payout request, specifying the required parameters from the table below.

Name	Mandatory	Type	Description
payment_method/payout_details	+	object	Payment data
type	+	string	Value: tax
tax	+	object	Data for making a VAT payout
type	+	string	Payout method. Always: tax_full
uin	+	string	UIN. Always:0
description	+	string	Payout purpose
tax_details	+	object	Tax details
tax_details	+	object	Tax details
period	+	string	Tax period
kbk	+	string	Budget Classification Code, 20 digits
oktmo	+	string	All-Russian Classifier of Territories of Municipal Formations, 8 or 11 digits
payment_reason	+	string	Payment reason
document_number	+	string	Document number
document_date	+	string	Document date
payer	+	object	Taxpayer's data
kpp	+	string	Taxpayer's KPP
inn	+	string	Taxpayer's INN
payee	+	object	Recipient's data
bik	+	string	Recipient's BIC
account	+	string	Recipient's account number
account_eks	+	string	Unified Treasury Account
name	+	string	Recipient's name
kpp	+	string	Recipient's KPP
inn	+	string	Recipient's INN
amount_details	+	object	Amount
amount	+	int	Amount in ruble decimal format. The value must be greater than zero. To send 100 rubles, specify 10000
currency	+	string	ISO 4217 currency code. Case insensitive. Always: rub

Input format for the period field

• If the payment_reason field is set to TP or ZD, the tax payment frequency established by legislation is indicated in one of the formats below:
  • For monthly payments: MS.MM.YYYY, where MM is the month (from 01 to 12), and YYYY is the year for which the payment is made (for example, when paying personal income tax for employees' salaries for February 2020, use MS.02.2020).
  • For taxes paid quarterly: KV.QQ.YYYY, where QQ is the quarter (from 01 to 04), and YYYY is the year for which the tax is paid.
  • For semi-annual taxes (e.g., UTII): PL.HH.YYYY, where HH is the half-year (01 or 02), and YYYY is the year for which the tax is remitted.
  • For annual payments: GD.00.YYYY, where YYYY is the year for which the tax is paid (for example, when making the final calculation for corporate profit tax for 2019, use GD.00.2019).
• If the payment_reason field is set to TR, then the demand date is shown.
• If the payment_reason field is set to AP, then 0 is specified.

Input format for the payment_reason field

• TP – for payment of tax/fee for the current period.
• ZD – for voluntary repayment of tax/fee debt.
• TR – for repayment of debt based on a demand issued by the tax authority or the Social Security Fund (FSS).
• AP – for repayment of debt based on audit findings (before a demand is issued).

Input format for the document_number field

• If the payment_reason field is set to TP or ZD, then 0.
• If the payment_reason field is set to TR, then the tax demand number for payment.
• If the payment_reason field is set to AP, then the decision number resulting from the audit.

Input format for the document_date field

• If the payment_reason field is set to TP, then the date of declaration signing or 0 if the date is not specified.
• If the payment_reason field is set to ZD, then 0.
• If the payment_reason field is set to TR, then the demand date for payment.
• If the payment_reason field is set to AP, then the post-audit decision date.

Request example

curl -X POST \
  https://proxy.demo.smgl.sh/api/v1/session/init/payout \
  -H 'Content-Type: application/json' \
  -H 'X-PARTNER-PROJECT: your_project_name' \
  -H 'X-PARTNER-SIGN: signature' \
  -d '{
    "payment_method": {
      "type": "tax",
      "tax": {
        "type": "tax_full",
        "tax_details": {
          "period": "КВ.04.2025",
          "document_number": "12345",
          "kbk": "18210301000011000110",
            "oktmo": "45348000",
            "payment_reason": "ЗД",
            "document_date": "01-07-2025"
        },
        "description": "test payment",
        "uin": "0",
        "payer": {
          "inn": "1234567890",
          "kpp": "044525416"
        },
        "payee": {
          "bik": "017003983",
          "account": "30102810400000000001",
          "account_eks": "40101810045250010041",
          "name": "name",
          "kpp": "770701001",
          "inn": "7707500730"
        }
      }
    },
    "amount_details": {
      "amount": 5900,
      "currency": "rub"
    },
    "customer": {
      "reference": "lucky",
      "contacts": [{
        "email": "user123@test.com"
      }]
    },
    "metadata": {
      "key": "value"
    }
}'

Successful response example

{
  "status": "ok",
  "session": {
    "id": "ps_547290325",
    "status": "in_progress",
    "created_at": "2025-10-16T11:03:29.758638Z",
    "updated_at": "2025-10-16T11:03:29.781558Z",
    "payments": [{
      "id": "po_500331383",
      "status": "in_progress",
      "created_at": "2025-10-16T11:03:29.782578Z",
      "customer": {
        "reference": "lucky",
        "contacts": [{
          "email": "user123@test.com"
        }]
      },
      "payment_method": {
          "type": "tax",
          "tax": {
            "description": "test payment",
            "uin": "0",
            "tax_details": {
              "kbk": "18210301000011000110",
              "oktmo": "45348000",
              "payment_reason": "ЗД",
              "period": "КВ.04.2025",
              "document_number": "12345",
              "document_date": "01-07-2025"
            },
            "payer": {
              "kpp": "044525416",
              "inn": "1234567890"
            },
            "payee": {
              "bik": "017003983",
              "account": "30102810400000000001",
              "account_eks": "40101810045250010041",
              "name": "name",
              "kpp": "770701001",
              "inn": "7707500730"
            },
            "type": "tax_full"
          }
      },
      "amount_details": {
        "amount": 5900,
        "currency": "rub"
      },
      "amounts": {},
      "metadata": {
        "key": "value"
      },
      "payment_metadata": {}
    }]
  }
}