How to check the TIN of the organization. Service "Tax ru: check yourself and the counterparty

Each registered entity has a OGRN certificate, individual entrepreneurs also receive OGRN upon registration, or rather OGRNIP - the main state registration number individual entrepreneur. It includes 15 digits, not 13 like PSRN.

Checking PSRN

Each registered legal entity has a OGRN certificate. The main state registration number (OGRN) as one of the main identifiers of a legal entity is in all documents of the organization, is indicated in the information on state registration and in all entries in the Unified State Register of Legal Entities for this legal entity.

If the legal entity is liquidated, then the OGRN certificate and the number itself become invalid.

Certain information about the legal entity is sewn into the main state registration number. For example, in what year the company was established, in which constituent entity of the Russian Federation it was registered and in which interdistrict tax office.

Before concluding an agreement with a new counterparty, it is necessary to check the validity of the OGRN to make sure that the legal entity actually exists, and the documents that come from the counterparty are reliable.

How to find out PSRN by TIN

You can find information about the organization on the website of the tax service. On the home page nalog.ru in the section " Electronic Services» select the link «Business risks: check yourself and the counterparty». Next, enter the name and TIN of the legal entity. In a few seconds you will see the full name of the company, the date of registration with the tax authority, PSRN and KPP.

What is OGRNIP

When registering, individual entrepreneurs also receive OGRN, or rather OGRNIP - the main state registration number of an individual entrepreneur. It includes 15 digits, not 13 like PSRN.

To find out the OGRNIP, you can also go to the official website of the Federal Tax Service, follow the link "Business risks: check yourself and the counterparty" and enter the name of the entrepreneur and TIN in the form. The system will instantly issue the following information: full name of the entrepreneur, date of registration with the tax authority, PSRN and KPP.

How and where can I check the company for PSRN? What can you learn about a legal entity with its help?

Below we will analyze all these questions in order.

What is OGRN?

In order to identify a person, an identification number is assigned to him, and the OGRN is used to identify legal entities.

Such identification is assigned only to legal entities to control the payment of taxes. The number is mandatory for all enterprises of any form of ownership. A code is issued at the tax office when registering a company, firm or enterprise.

PSRN has thirteen digits, each of which has its own characteristics. This code must be displayed on company seals and stamps.

Explanation of the numbers in the registration number:

  1. The first character indicates which state number the record belongs to.
    If the first number in the code is "1" or "5", then given code refers to the main registration number.

    If the first number is "2", then the entry refers to a different registration number.
    The number "3" indicates that the code is assigned to an individual entrepreneur.

  2. The second and third characters of the code indicate the year the company was entered into the register: the last two digits of the year.
    Example: if the year of entering the company in the register is 2003, then the second digit in the code will be "0", and the third - "3".
  3. The fourth and fifth digits in the code are the serial number of the subject of the Russian Federation.
    According to article 65 of the constitution of the Russian Federation, each republic and region of the state has its own code, which allows you to identify the republic in various codes and names.

    It is this two-digit code that reflects the fourth and fifth digits of the registration number.

  4. The sixth and seventh characters are the designations of the tax office, in which the code was assigned to the legal entity.
  5. The eighth, ninth, tenth, eleventh and twelfth character is the number of the entry in (hereinafter referred to as the Unified State Register of Legal Entities).
  6. The thirteenth digit is the check number.

All digits of the code are always in the same order and mean the same thing for all OGRN.

How to find out the legal address of the company according to the PSRN is described in the video.

Where can I check the organization for PSRN

Using the OGRN, you can check any organization, firm, counterparty, LLC or other legal entity for giving true information about yourself.

Why you may need to check this code:

  • in order to confirm whether such a company really exists;
  • for documents that you receive from your counterparties;
  • in order to obtain information about the director of the enterprise: his full name;
  • to find out if the company or its founders are on the black list of the tax service. The black list includes companies that do not pay taxes and perform various manipulations in order to perform illegal operations using the code;
  • using these thirteen digits, you can find out the location of the company;
  • to find out the TIN of the company.

Trust is good, but in business you can't trust anyone. It is better to make sure that the counterparty is honest once than to correct the consequences later if the counterparty turns out to be a fraudster.

You can check the organization for the OGRN in the tax service or online, on special sites that offer an explanation of such a code. As a rule, such sites offer their services not for free, but you can find free service OGRN checks.

In order to check the data, you will need the OGRN number (it can be found on any signet or stamp of your counterparty) or the name of the legal entity.

Where and how to check the organization for OGRN online for free

Among all the sites where you can learn more about a legal entity, it is best to trust trusted sources.

Reliable information about companies is posted on the official website of the federal tax service.

In order to check the organization, you need to go to the site https://egrul.nalog.ru, select a legal entity or entrepreneur, enter the company name or PSRN code and enter the security code in the picture. The site will then give you necessary information about the company you are interested in.

Service "Tax ru: check yourself and the counterparty"

When administering entrepreneurial activity there are numerous risks associated with the dishonesty of counterparties (, customers), with whom entrepreneurs enter into contractual relationship. You can reduce business risks different ways: conclude contracts on conditions that reduce risks, provide for interim measures (penalties, bank guarantees, suretyship agreements), prescribe penalties in contracts. But all these actions may not be effective enough in case of concluding an agreement with an unscrupulous person (a one-day company; a company in the process of liquidation). In order to protect yourself from these risks, before concluding an agreement, you need to check the counterparty. The Tax Service has developed a special service for this purpose on Nalog ru: check yourself and the counterparty. In this article, we will look at how to work with the Nalog ru service: check yourself and the counterparty. And what opportunities does it provide.

Check the counterparty by TIN, PSRN, name and location

See also how to get free in just a few minutes.

So,go to the "Electronic Services" sectionon the site " is one of the services in this section.Having entered this section, you will see that you are given the opportunity to check the counterparty in different directions. How to do this, see the next video tutorial.

Firstly, you will be able to see up-to-date information about the counterparty that is contained in the Unified State Register of Legal Entities as of the date of your application. To do this, you need to enter the TIN or PSRN of the counterparty organization or the name of the legal entity and the region of its location.

If the individual entrepreneur or peasant farm is checked, then in this case it is possible to check the counterparty by TIN or OGRN IP or full name and region of residence of the entrepreneur.

By entering the correct data, you will see information about the date of registration, TIN, PSRN, location, date of making an entry on the termination of the counterparty's activities, and also get the opportunity to familiarize yourself with an extract from the Unified State Register of Legal Entities or EGRIP.

Thus, you will be able to analyze the terms of the counterparty’s activities, types of activities, data on the head of the legal entity, the availability of the necessary licenses and get an idea of ​​​​his experience and the availability of rights to carry out activities.

Tax Ru: check the counterparty for good faith

In addition, in the servicenalog.ruCheck yourself and the counterparty ”there are other additional options for checking the counterparty. First of all, this is an additional section that allows you to check the address at which the counterparty is located for "mass character".

In order to do this, you need to go to the tab "Addresses specified during state registration as the location of several legal entities" and enter information about the legal address at which the counterparty is registered. After that, the service will check the address for "mass character". If the specified address is found in the list of mass addresses, it makes sense for the entrepreneur to conduct an additional check of the counterparty (obtain information about the contracts concluded and executed by the counterparty, find judicial practice with counterparty).

By itself, registration at these addresses does not yet indicate the dishonesty of the counterparty, but at the same time, such a counterparty may turn out to be dishonest. In this case, when concluding an agreement with such a counterparty, you simply run the risk of not finding it at the specified address. In addition, the tax authorities are fighting against the registration of firms at such addresses up to.

Another additional subsection on the “Check yourself and the counterparty” service is “Information about legal entities, contact with which at the address (location) indicated by them, entered in the Unified State Register legal entities, is absent. As well as with the mass registration address, if there is information about the counterparty in this section, you run the risk of not finding this counterparty at the address and contact information indicated by him at some point.

Ru tax: check the counterparty for disqualification

Disqualification - deprivation of the right to practice certain activities or hold certain positions for a certain period of time. Disqualification information is also available on the Nalog Ru website.

Check the counterparty for disqualification: you need to go to the “Search for information in the register of disqualified persons” subsection, enter information about the person being checked, for example, full name, after which the service will search in the register of disqualified persons. If such information is available in the registry, you will see information about the disqualified person, under what article he was disqualified and for how long.

Tax Ru: check counterparty for liquidation

If the counterparty is in the process of liquidation, then when concluding an agreement with such a counterparty, there is a risk of early termination of obligations due to its liquidation. The Tax Ru service makes it possible to check the counterparty for liquidation. To do this, go to the subsection “Messages of legal entities published in the journal« Bulletin of state registration» .

In addition, checking the counterparty for liquidation can be done using the information that is available on the website of the Central Bank of the Russian Federation. Following the link, you can go to the website of the Bank of Russia and download the list of legal entities that have been liquidated or are in the process of liquidation.” There you can also find a list of legal entities, with which there is no contact at the address indicated by them. I also recommend that you familiarize yourself with the explanations of the Bank of Russia regarding interaction with counterparties on the liquidation list.

So, as you can see, with the help of the service "Tax ru: check yourself and the counterparty" you can collect quite a lot useful information about the counterparty. If you have any questions about verification, please ask. We recommend that you also use the possibilities of other Internet services.

A good service for checking a counterparty - . You can check right now by filling in the information in the search bar.

The counterparty is a one-day firm. What to do?

Every business inevitably faces the need to verify its business partners. Before concluding an agreement, and even more so sending an advance payment, we will do our best to check who our counterparty is (by TIN, for example): does he really exist? who signs the contract? how long has the company been on the market? do you know this company?

In a more particular case, the accountant is faced with the need to have confirmation of his diligence in the event of tax audits, even though the Tax Code does not directly dictate such a duty.

The easiest first step is to check the counterparty by TIN on the Tax website for free. Online verification is called “Check yourself and the counterparty” (nalog.ru). This method makes it possible to view an extract about the company from the Unified State Register of Legal Entities by TIN. As practice shows, this is good, but not enough to fully check the company and secure your business both from fraudsters and from claims from regulatory authorities.

We will tell you all the subtleties and details of checking companies: how and what to check, whether it is enough to check a company by TIN, using what paid and free options to do this.

Counterparty check - tools:

Counterparty check - detailed help

What does "verify counterparty" mean?

On the website of the Tax Service and in special programs, you can collect and analyze documentary and other information about a business partner. Such actions will allow you to determine how conscientiously your partner is doing business.

Who should be doing this?

In an organization, a tax audit of a counterparty by TIN is usually carried out by employees legal department or department economic security. If the organization does not have such a department, then checking counterparties (by TIN on the IFTS website, for example) is the responsibility of the person entering into the contract.

Why do I need to check the counterparty by TIN on the website of the Tax Service or in a paid program?

There are various reasons that justify the need for this activity. This includes the risks of financial and economic life: the risk of non-delivery of goods, delivery of low-quality goods, untimely delivery of goods, etc., up to fraudulent schemes.

We must also remember that any transaction is subject to taxation. The Federal Tax Service has repeatedly emphasized that the responsibility for choosing a company with which to cooperate lies entirely with the organization. The possible consequences of this choice are entrepreneurial risk organizations. For example, when checking, tax authorities can exclude a dubious transaction from expenses or not accept VAT for deduction. To avoid such troubles, it is easier to check the company in advance by TIN on the website of the Tax Service, having received an extract from the Unified State Register of Legal Entities (nalog.ru).

The state has not established any formal obligation to check companies when concluding contracts, much less the criteria for such a procedure, a list of necessary actions, a minimum package of documents.

IN tax code there are no concepts like “checking the counterparty” or “bad faith of the taxpayer”. Meanwhile, there is paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court Russian Federation dated 12.10.2006 N 53 "On the assessment arbitration courts reasonableness of receipt by the taxpayer of the tax benefit", which states: "The benefit may be recognized as unreasonable if tax authority it will be proven that the taxpayer acted without due diligence…”. After that, the state actually placed on business the duty to check their partners, and a practicing accountant is constantly faced with the need to find a counterparty by TIN on the tax website, and then check "what he breathes."

business practices

For many years, organizations must first check the counterparty by TIN (Federal tax office allows you to do this free of charge), and then document the conduct of such a check. During this time, the most frequently requested package of documents has been formed:

  • a copy of the Charter;
  • extract from the Unified State Register of Legal Entities;
  • a copy of the certificate of registration;
  • a copy of the tax registration certificate;
  • letter from statistics with codes;
  • documents confirming the authority of the person with whom the contract is signed, for example, a power of attorney and a copy of the passport.

Please note that checking the fact of entering information into the Unified State Register of Legal Entities and obtaining a document confirming the authority of a person to sign documents from the point of view of the Ministry of Finance indicates due diligence (letter of the Ministry of Finance of Russia dated 10.04.2009 No. 03-02-07 / 1-177).

In addition, depending on the activity, the following may be requested:

  • organization card;
  • extract from staffing(if a narrow specialist is required to perform the work);
  • licenses with their annexes, necessary permits;
  • certificates from the Federal Tax Service on the absence of debt;
  • copies of accounting and tax reporting for the past period with a mark of the Federal Tax Service;
  • a copy of the lease agreement (office, warehouse, etc.).

Much less often, but there are already precedents when it is requested:

  • policy briefs (i.e. short summary companies about the implementation of similar projects);
  • letters of recommendation (usually requested by banks);
  • audit report;
  • and even a current account statement for the last month-quarter-year.

Public sources of information

Acting independently, it is worth using the sources of information:

  • request an extract from the Unified State Register of Legal Entities for your partner;
  • check if he has a website;
  • send a request to the Federal Tax Service Inspectorate in a free form about the good faith of the taxpayer;
  • check if it is registered at the “mass registration” address on the website of the Federal Tax Service;
  • you can check yourself and the counterparty in the FTS service of the same name on the website “check yourself and the counterparty” nalog.ru (initially, you will need to check the TIN on the tax website);
  • check it in the State Registration Bulletin to see if it has started the liquidation or reorganization procedure;
  • check it in the service of the Federal Tax Service "Transparent Business";
  • look for the passport of the sole executive body on the website of the Ministry of Internal Affairs to find out if it was lost some time ago;
  • on the website of the licensing authority, you can check the license data;
  • on the website of the Supreme Arbitration Court of the Russian Federation and other courts, you can find out whether the company participated in litigation;
  • enter the name of the company you are interested in and the surname, name, patronymic of the director in any search engine and view all the mentions of them.

What organizational measures should be taken in the company to be protected from unscrupulous contractors?

Each company independently decides the degree possible risk when concluding contracts and takes the appropriate organizational arrangements. Usually a person responsible for this procedure is appointed, and the procedure itself is regulated internal regulation or the Regulations for the verification of counterparties. At a minimum, each organization checks the counterparty on the tax website by TIN for free.

In conclusion, we must say that, unfortunately, even all these actions taken together will not protect you 100% from possible problems or from the likelihood of claims from the Federal Tax Service. However, we can reduce this risk to insignificant.

The problem of the integrity of the counterparty is in modern business sharp enough. Every year, the state introduces many amendments to tax and administrative legislation to increase the transparency of transactions, combat fly-by-night firms and fraudulent schemes.

If an organization has come to a certain market sector seriously and for a long time, it values ​​its name and reputation, it needs to be as confident as possible in its partners.

Let us consider in more detail what risks come from the imprudent conclusion of contracts with unverified counterparties and how to protect yourself from such risks.

Why it may be necessary to find out the counterparty by TIN before concluding an agreement

A partner applying for long-term cooperation with an enterprise may turn out to be unreliable for the following reasons:

  • Lack of a license or permit to conduct certain activities. If you work in licensed areas, this is extremely important point. You need to find out the types of activities according to OKVED, registered with a potential partner in statutory documents, availability of necessary licenses and permits.
  • Unreliable person in the position of leader. When one person is the CEO of a dozen firms, half of which are in bankruptcy, this is a serious reason to think about the advisability of working with such an enterprise. Examination CEO firms also makes sense in the case of competitions for the place of the contractor. If all the firms that have submitted applications to you for such a competition belong to one person, this clearly does not testify in his favor.
  • Initiated liquidation or bankruptcy proceedings. The counterparty may remain silent about such facts, but it is better for you to be aware in advance.
  • The duration of the company's activities. If representatives of the organization you are interested in assure you that they have been present on the market for decades, and the company was registered six months ago, it is better to find another partner.
  • Bulk registration address. By itself, this fact does not indicate the unreliability of the enterprise, but it is definitely worth keeping in mind.
  • Disqualification of the entire enterprise or its management. This term refers to a ban on the right to engage in certain activities.
  • Inconsistency of the provided details with reality. This moment may arise simply by inattention. legal service future partner. For example, the inconsistency of the TIN with the specified checkpoint, however, if you do not focus on this in the future, this situation will bring a lot of headaches to your accounting department when trying to submit an alcohol declaration, where invoice data is verified.

Here is a far from complete list of reasons why you may need to check the counterparty by TIN.

Why test yourself

Given that now checking a potential counterparty by TIN is very popular and does not take much time, it would be useful to check your company in this way. So, you can see the information that your partners will receive.

By constantly monitoring this data, you will be able to quickly respond to undesirable nuances that have arisen. For example:

  • pay your tax debts on time;
  • control your accounting service on the quality and completeness of the submitted reports;
  • be sure that you have not become a victim of a raider takeover.

The information in the IFTS database is updated promptly and it will be more convenient and faster to conduct such a check regularly and faster than ordering an extract from the Unified State Register of Legal Entities every time.

How to check yourself and find out the counterparty by TIN on the site tax.ru - step by step instructions

Step one

You need to go to the IFTS website at https://egrul.nalog.ru/index.html.

The home page will look like this.

It has two active windows for data entry. In the top one, you need to enter the TIN number of the partner being checked or the number of its OGRN, and in the second captcha, that is, enter the numbers that you will see below the window, in figure one these are the numbers 703799, you will have them new each time.

step two

So, let's check the counterparty by TIN using an example. Take, for example, the TIN of OAO Gazprom. His TIN is 7736050003. Enter these numbers in the first window and captcha in the second, click find.

Step Three

In just a few seconds, the system processed our request and issued this information.

Already at this stage, we see that two legal entities were registered in the Unified State Register of Legal Entities with the same name - Gazprom, a single organizational and legal form - Open Joint Stock Company and an identical TIN number. But one of them was registered in 2002 and is still operating, while the second functioned for only 21 days. In addition, in this window you can see information about the checkpoint and PSRN of these companies, they have a different, different and legal address.

Theoretically, if the audit were conducted not in relation to the mentioned firms, but, for example, in relation to a potentially dishonest organization, it would be possible to establish already at this stage whether this organization is operating, where it is actually registered and when.

The data in the first column, namely the name of the legal entity, is active, that is, by clicking on it with the mouse, you can continue the analysis of a potential business partner.

Step Four

When you click on the name of the first legal entity, the system automatically downloads to your computer a PDF file with an extract from the Unified State Register of Legal Entities for this taxpayer. Here's what it looks like - .

A lot of information can be gleaned from this file. For example, it indicates what date and in which IFTS an entry was made in the Unified State Register of Legal Entities about the registration of this enterprise. There is also information why this company was declared inactive.

In this example, the following reason is indicated - the inclusion of an entry on the state registration of a legal entity during creation was recognized as erroneous by a decision made by the registering authority.

The date of termination of existence and the name of the issued in support of this are reflected - a certificate of the presence of signs of an inactive legal entity. Reference number 855 It was issued on 07/26/2006, and a certificate reflecting the existence of an entry in the Unified State Register of Legal Entities, its details and the date of submission 15 000686143 12/20/2006.

Step Five

Now let's analyze operating company. This is the PDF file that the system loads when you click on the second legal entity - . There is much more information here, already 55 sheets, we will analyze the entire statement.

What information about the counterparty can be obtained

After analyzing the received extract from the Unified State Register of Legal Entities, you can obtain the following information about an existing legal entity:

  • Its full and abbreviated legal name.
  • Details of the certificate of inclusion of data in the Unified State Register of Legal Entities.
  • Date and form of establishment of the legal entity.
  • The body that registered the establishment and the body that put the enterprise on tax records.
  • The name of the branch of the Pension Fund in which the enterprise is registered, the registration number in this fund and the date the number was assigned.
  • Size and date of formation authorized capital enterprises.
  • Information about the person who has the right to act on behalf of the company without a power of attorney. His f. And. o., position and TIN.
  • About the main view economic activity according to OKVED and the date of its assignment.
  • Information about all additional types economic activity and the dates of their assignment.
  • Information about all licenses held by the enterprise. Their numbers, dates of issue, names of the bodies that issued these licenses, their validity period. As well as the type of licensed activity and the place of validity of licenses.
  • Information about all branches and representative offices of the legal entity. Their addresses, names, dates of organization and numbers of certificates of the Unified State Register of Legal Entities.
  • Details of any changes made to founding documents from the date of company registration. The essence of these changes and their dates.

From the second example, it becomes obvious that the information that can be found on the public site nalog.ru is very extensive.

In addition, it is absolutely reliable, up-to-date at the date of the request and, importantly, free of charge.

Many are familiar with the phrase: "Who owns the information, he owns the world." With the new service for checking yourself and your counterparty by TIN on the site tax.ru, it becomes much easier to own the world.

So far, the described service is working in test mode, but for sure, given its demand, it will be transferred to the basic services of the tax inspectorate and will complement the line of no less relevant products.

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Video - how to check yourself and find out the counterparty by TIN on the tax website. RU: