Checking the company by TIN online. Checking the counterparty throughout Russia

If there is no time to search on different sites, all information about the counterparty can be obtained in one place. Use the service "" (https://rnk.1cont.ru/), which was developed by the Russian Tax Courier magazine.

Right now, you can check the counterparty by TIN for free in the "Counterparties" program (using demo access).

Check counterparty by TIN for free

Learn all about the counterparty

The Federal Tax Service can wrap up the deal and remove money from expenses if the simplistic person has not shown the so-called " due diligence when choosing a counterparty". The partner must be “clean” according to the Unified State Register of Legal Entities, pay taxes on time and in the proper amount, and not be a one-day business. Our service will provide complete information about your partner as the Federal Tax Service sees him.

An additional advantage of the service is that you will find out if the counterparty has cases in arbitration and whether bailiffs are digging for it. You can also trace the chain of connections of the counterparty with other firms and check if they are fake.

Government contracts and licenses of all companies are available in our file cabinet. For example, if you are buying alcohol, check if the supplier has a license.

Another important option is to find out if the company is being audited: tax, labor, etc.

Subscription cost

To use the service, subscribe. During the subscription period, it will be possible to check any number of counterparties.

According to the new law, it is necessary to check counterparties every time before a deal. In order not to check every day of the statement, just find your partners and click the button " Track Changes"- if suddenly the tax authorities suspect the company of unreliability, you will immediately receive a message in your personal account.

The Federal Tax Service reported on its website that it had flagged 800,000 companies as unreliable, making it dangerous to work with them. These labels are in our service. Therefore, you can check all partners and put them under control in one click.

The editors of the magazine "Russian Tax Courier" made a service specifically for accountants and managers. We have implemented the traffic light principle: the counterparty is highlighted red(can't work) yellow(to be checked) or green(safe to work with) color. And you do not have to be an advanced computer user or understand the intricacies of Article 54.1 of the Tax Code of the Russian Federation through due diligence.

Before concluding a contract, each businessman must check his subscriber by TIN. This is an extremely important procedure by which it is possible to foresee the further outcome of events, especially if it is necessary to transfer money to someone's account in especially large amounts.

TIN is an individual taxpayer number. It consists of twelve digits, the so-called peculiar cipher, knowing which it is possible to audit any individual and legal entity. A TIN is used in every government organization, and a private person can get it after the age of fourteen.

To obtain this document, you must complete and submit an application to the tax office of your city. Individual entrepreneurs who have not issued a TIN receive it automatically when registering their business. This code enables the state to control the process of paying the necessary taxes and deductions, as well as to carry out verification, etc.

For individuals, a TIN number is needed in such cases as:

1. Passport processing;
2. When applying for an official job;
3. Opening of IP, etc.

For legal entities:

1. Getting a loan from a bank;
2. Submission of reporting documents to the tax office;
3. When drawing up contracts, etc.

How to check if an organization exists by TIN?

To check if this or that organization exists, you only need to know the TIN. The taxpayer identification number gives you the opportunity to find out absolutely all the information: full name, address, type of activity, liquid or prosperous enterprise, etc.

To obtain the data, you need to contact the tax service, but you can also check this on our website at online mode. Having at your disposal information about the company from the Unified State Register of Legal Entities from the website on the date of your transaction, you already significantly increase your chances of success.

Would you start working with companies if you knew that they would soon or already be bankrupt? In order to warn yourself and save yourself from getting into such situations, it is best to check your counterparty for TIN and extracts from the tax service at the initial stage of work.

In fact, “due diligence” is a set of measures and technologies that allow a company to check that its counterparties are not crooks (such as “one-nighters”) and schemers, but honest entrepreneurs. Of course, no one can guarantee the final and irrevocable honesty and trustworthiness of a partner, however, the accountant and director of the company need to conduct the most thorough check of all their partners. And not only to clear one's conscience, it is more important to evaluate all one's actions from the point of view of a judicial perspective. That is, do you have arguments to defend your “due diligence” in court.

After all, if the tax inspectorate comes to the conclusion that the company did not show due diligence when concluding the transaction, it can accuse the company of receiving unreasonable tax benefits, considering its costs not documented, and the VAT deduction and expenses as part of the costs when calculating income tax are unlawful .

Clause 10 of Decree No. 53 only stated that “a tax benefit may be recognized as unreasonable if the tax authority proves that the taxpayer acted without due diligence and caution and he should have been aware of the violations committed by the counterparty ...”. The Plenum also drew attention to the fact that the fact that the company's counterparty violated its tax obligations is not in itself proof that the company received unjustified tax benefits. In addition, the Plenum pointed out that by submitting to the inspection “all duly executed documents” in order to obtain a tax benefit, the company has every reason to receive it. Unless, of course, the inspectors prove that the information contained in these documents is incomplete, unreliable or contradictory. In practice, “due diligence and caution” is usually understood to mean that the firm has used all the possibilities established by law to obtain information about the counterparty.

Where and how to check partners?

Is there a list of such resources?

Here are the sites:

https://service.nalog.ru/disqualified.do - register of disqualified persons.

http://egrul.nalog.ru - Unified State Register of Legal Entities (you can find out whether a legal entity is registered, whether it is excluded from the register).

https://service.nalog.ru/uwsfind.do - information about legal entities and individual entrepreneurs for which documents have been submitted for state registration.

http://www.vestnik-gosreg.ru/publ/vgr - messages of legal entities published in the journal State Registration Bulletin on making decisions on liquidation, reorganization, reduction authorized capital, on the acquisition by LLC of 20% of the authorized capital of another company, as well as other messages of legal entities, which they must be published in accordance with the law.

http://www.vestnik-gosreg.ru/publ/fz83 - information published in the journal State Registration Bulletin on the decisions taken by the registering authorities on the upcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities.

https://service.nalog.ru/addrfind.do - register of mass registration addresses.

https://service.nalog.ru/svl.do - information about persons in respect of which the fact of the impossibility of participation (exercise of leadership) in the organization is established (confirmed) in a judicial proceeding.

https://service.nalog.ru/baddr.do - information about legal entities, with which there is no connection at the address (location) indicated by them, entered in the Unified State Register of Legal Entities.

https://service.nalog.ru/zd.do - information about legal entities that have tax debts and/or do not represent tax reporting over a year.

http://fssprus.ru/iss/ip - database of enforcement proceedings of the FSSP.

http://reestr-dover.ru - register of canceled notarial powers of attorney.

http://services.fms.gov.ru/info-service.htm?sid=2000 - checking against the list of invalid lost (stolen), issued on lost (stolen) forms of the passport of a citizen of the Russian Federation, issued in violation of the established procedure, as well as declared invalid) passports of citizens of the Russian Federation.

http://kad.arbitr.ru - database of court cases of arbitration courts of the Russian Federation.

https://service.nalog.ru/bi.do - information on the presence of a decision to suspend operations on the taxpayer's bank accounts (Bankinform service).

But for example, what conditions must a company meet in order for its costs to be allowed to be taken into account for profit tax purposes, and the VAT deduction recognized as legitimate?

• availability correctly, in accordance with the provisions of the issued invoice;
• purchased goods (works, services) are registered;
• the purchased goods (works, services) are intended for use in transactions subject to VAT.
• In the case of income tax, expenses incurred are recognized for tax purposes if they ():
• substantiated (economically justified) and documented;
• incurred to carry out activities aimed at generating income.

Or maybe all this “due diligence” is a garden scarecrow? And there is nothing terrible, and no one is punished?

So, all this is not a joke and the consequences can be the most dramatic.

And besides checking counterparties on these sites, how can you check them?

• copies of constituent documents (charter and memorandum of association);
• copies of the certificate of assignment of PSRN, TIN;
• copies of licenses;
• documents confirming the authority of persons signing contracts, invoices (in particular, a protocol on the appointment of the general director to the position);
• copies of passport data of the head and chief accountant.

And where can you check your counterparties in all respects at once, without resorting to viewing a bunch of departmental sites?

When choosing a paid service, you need to make sure that it not only provides up-to-date data about your counterparties, but is also constantly updated. It is important that information about the activities of companies appear in the database of a paid service for checking counterparties immediately, without the slightest delay. For example, as in the daily updated online database Lik-Expert (http://www.licexpert.ru), which collects data on millions of companies and individual entrepreneurs in Russia.

Signs of lack of "due diligence":

Lack of state registration of a partner or registration on a lost passport, for an incompetent person;

Absence of a counterparty company at its legal address;

Delivery by the counterparty of "zero" reporting (both accounting and tax) or its failure to submit to the inspection;

Signing of documents by unidentified persons.

You need to check the LLC - the counterparty in order to avoid additional taxes. You can do this via the Internet - there are several services. The article contains everything for verification, incl. free online forms.

To date, there is only one online service for checking a company - a counterparty, which provides access to all information about its activities and generates a complete dossier on the company. This is the service "Glavbukh: verification of counterparties". Try for free

Check counterparty online

Why is it important to check the counterparty company

If your counterparty violates tax laws and regulations, this fact alone will not lead to a denial of a VAT deduction or withdrawal of expenses. Tax risks arise when there is a set of circumstances indicating that the counterparty firm is behaving in bad faith, and a detailed and thorough audit of the firm has not been carried out. In this case, additional taxation becomes a reality.

To minimize tax risks, it is necessary to check the counterparty company via the Internet and collect information about its actual activities.

For what questions to check the company via the Internet

In order for the verification of the company to be recognized as exhaustively complete, when accessing online services, it is necessary to collect not only information about the counterparty itself, but also information about:

• the subject of the transaction;
• counterparty registrations;
• his financial situation;
• its management and owners.

In other services, you can get additional information about the partner. For a list of information and online services where the necessary data is available, see Table 1.

When accessing the listed online services, in order to subsequently confirm that the company was checked, we recommend that you always take a screenshot from the screen, which shows the results of the checks issued by the services.

Checking a legal entity by TIN on the website of the Federal Tax Service

The following service allows you to check a company in terms of whether it is registered as a taxpayer:

Using the service is easy, just follow the following algorithm.

Step 1. Select a search category - a legal entity or an entrepreneur / peasant farm.

Step 2 Enter:

• or the name of the company, TIN or OGRN;
• or full name of the entrepreneur / head of the farm, region, OGRNIP or TIN.

Step 3

Step 4 Click the "Find" button.

How to understand the result of an online check and in what cases tax risk see Table 2.

Table 2. Checking a legal entity by TIN

Check the company for financial stability

The following free Rosstat service allows you to familiarize yourself with the financial statements in order to check a legal entity:

To get the annual accounting of the counterparty, follow the following algorithm.

Step 1. Specify the period for which you want to receive reports, starting from 2012.

Step 2 Enter the TIN of the legal entity.

Step 3 Select the response format (display, generate a Word file or an Excel file).

Step 4 Enter the verification characters from the picture.

Checking the company for tax debt

The following service allows you to check a company for free in terms of outstanding tax debts:

To get the information you need, follow a simple algorithm.

Step 1. Enter the verification characters from the picture.

Step 2 Enter the TIN of the legal entity or entrepreneur.

Step 3 Click the "Search" button.

If the counterparty is found, then either he has tax debts, or he has not submitted reports for more than a year. That is, there is a real risk of insolvency of the counterparty.

Checking a company for bankruptcy

To find out if a bankruptcy procedure is being conducted against a counterparty, you can use the “advanced search” function for free in a single federal database:

The algorithm of actions is simple.

Step 1. In the "Search for debtors" menu, select the "advanced search" option.

Step 2 Fill in the fields "Name", "Address", "Region", "Category" and "Code". In the "Code" field, you can enter OKPO, TIN or OGRN.

Step 3 Press the "Search" button.

How to check a legal entity in relation to its head and owners

The free service of the Federal Tax Service will help to remove the risk of "mass" director of the counterparty or its founders:

You can check the leader in four steps.

Step 1. Select a search category - head or founder (participant).

Step 2 Enter the TIN and full name of the individual being checked.

Step 3 Enter the verification characters from the picture.

Step 4 Click the "Find" button.

The service will show whether the person being checked is a director or owner of several companies.

How to check LLC according to open data

From August 1, 2018, a new free service of the Federal Tax Service "Transparent Business" has been operating, designed to check a company or entrepreneur. The amount of information provided will increase over time. Read about it in table 3.

Table 3 How to check a legal entity

• Learn how to check IP >>
• Find out statistics codes online by TIN >>
• Find out how

One-day counterparties are capable of causing damage both to the state in case of tax evasion, and to the taxpayer, who will have to prove the validity of the tax benefit received when refunding VAT or when accounting for expenses for profit tax purposes as a result of interaction with such unscrupulous counterparties.

Inspections are guided by the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 "", which fixed the main signs of dishonesty taxpayer and rules for their determination.

Taxpayers, in order to prove the exercise of due diligence and caution when choosing a counterparty, can turn to public criteria
self risk assessment for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]""), as well as clarifications from the financial authorities regarding the case in which the taxpayer is considered to have fulfilled the obligation to verify the counterparty.

In order to protect yourself from the risks of running economic activity and possible claims from the tax authorities, there are many opportunities to verify the integrity of a potential business partner.

We have identified a number of actions that, in the opinion of the tax authorities and the courts, must be taken in order to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out if a license was issued to a potential counterparty at websites of licensing authorities- for each type of activity, the licensing authority will be different. For example, the website of Rospotrebnadzor allows you to search through registers of licenses issued for activities related to the use of pathogens of infectious diseases, and for activities in the field of the use of ionizing radiation sources.

7. Familiarize yourself with the annual financial statements of the counterparty. In accordance with paragraph 89 of the Regulations on the maintenance accounting and financial statements in Russian Federation(approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the annual financial statements of the organization are open to interested users(banks, investors, creditors, buyers, suppliers, etc.) who can familiarize themselves with it and receive copies of it with reimbursement for copying costs, and the organization should provide an opportunity for interested users to familiarize themselves with the financial statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation of June 2, 2008 No. 42, Rosstat of May 20, 2013 No. 183 "On approval of the Administrative Regulations for the provision of Federal by the state statistics service of the state service "Providing interested users with data from the accounting (financial) statements of legal entities operating in the territory of the Russian Federation").

8. Examine the register of unscrupulous suppliers. Of course, a potential counterparty is not necessarily a participant in the procurement system for state and municipal needs, but there is such a possibility. Therefore, we still recommend that you go through this optional verification stage and search for the appropriate registry, updated by the FAS Russia.

9. Check the authority of the person signing the contract. Courts often point to the need to verify credentials as a condition for recognizing a taxpayer in good faith (FAS ZSO of May 25, 2012 in case No. A75-788 / 2011, of the Eighth Arbitration Court of Appeal of September 20, 2013 in case No. A46-5720 / 2013) . Moreover, if the taxpayer received all the necessary documents and information, but did not verify the authority of the representative of the counterparty to sign the documents, this will be the basis for recognizing this taxpayer as bad faith (decree of the FAS MO dated July 11, 2012 in case No. A40-103278 / 11 -140-436).

When considering a case, in the event that the signatory refuses to sign on the documents, it is usually appointed handwriting expertise- but sometimes it does without it (FAS UO dated June 30, 2010 No. F09-4904 / 10-C2 in case No. A76-39186 / 2009-41-833). However, more often the courts emphasize that a simple visual comparison of signatures and testimony of a taxpayer's representative cannot be considered sufficient grounds for recognizing that documents were signed by unidentified persons (decision of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148 / 2010).

And of course, the courts ascertain the fact of bad faith of the taxpayer in the event that the authorized representative of the counterparty by the time of signing the documents died(VAS RF dated December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998/12 in case No. A65-14837/2011). On the other hand, the latter case cannot, in the opinion of the courts, testify to the receipt of an unreasonable tax benefit if, before the conclusion of the disputed transaction, the taxpayer had long-term economic relations with the counterparty (FAS SKO dated April 25, 2013 No. Ф08-1895 / 13 in the case No. A53-12917 / 2012, decision of the FAS ZSO dated October 27, 2011 No. F07-8946 / 11 in case No. A52-4227 / 2010).

Before signing the documents, you should pay attention to the following:

• is the transaction being concluded for your counterparty major;
• hasn't expired term of office representative of the counterparty (it is determined by the charter of the organization or a power of attorney);
• not limited whether charter powers of the director to conclude transactions, the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty. The courts emphasize that this is also regarded as a manifestation of the taxpayer's prudence (FAS ZSO dated October 14, 2010 in case No. A27-26264 / 2009, FAS ZSO dated March 5, 2008 No. F04-1408 / 2008 (1506-A45-34) in case No. A45-5924 / 07-31 / 153, of the Third Arbitration Court of Appeal of October 11, 2013 in case No. A74-5445 / 2012, of the Eleventh Arbitration Court of Appeal of September 5, 2012 in case No. A55-1742 / 2012 ).

Moreover, the district arbitration courts confirm duty of the tax authorities provide the requested information within the range of information not recognized in accordance with tax secrecy. Thus, the FAS ZSO emphasized that the inspectorate’s refusal to provide information about the taxpayer’s counterparty affects the rights of the latter related to obtaining tax benefits, taking into account the taxpayer’s obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007(77-A67-32) in case No. A67-1687/2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do this (FAS MO dated September 14, 2010 No. KA-A40 / 10728-10 in case No. A40-4632 / 10- 115-57).

True, occasionally the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only tax authorities have such authority (FAS SZO dated July 31, 2013 in case No. A13-8751 / 2012).

But even if the tax office refuses to respond to the request, he the fact of his direction will indicate that the taxpayer wanted to protect himself when choosing a counterparty and can serve as evidence of due diligence in the future. At the same time, it is important that the request be submitted personally to the office of the tax inspectorate (a copy of the request with a mark of acceptance must remain on hand) or by mail with a return receipt and an inventory of the attachment (in this case, one copy of the inventory and the returned notification remain).

As we can see, the positions of the courts regarding the scope of actions that must be performed to verify the counterparty's good faith differ. True, sometimes the courts are a little cunning.

So, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, they were requested notarized copies of the necessary documents. At the same time, the courts emphasize that in the field of tax relations there is presumption of good faith, and law enforcement authorities cannot interpret the concept of "conscientious taxpayers" as imposing additional obligations on taxpayers that are not provided for by law (Decree of the FAS MO dated January 31, 2011 No. KA-A40 / 17302-10 in case No. A40-30846 / 10-35 -187, decision of the FAS MO of December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4, decision of the FAS MO of July 22, 2009 No. KA-A40 / 6386 -09 in case No. A40-67706/08-127-308).

Such an understanding of good faith was developed by the Constitutional Court of the Russian Federation in No. 329-O of October 16, 2003, which is often referred to by taxpayers when substantiating their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, courts often point to the need to request relevant documents from the counterparty, emphasizing that these actions have for the taxpayer nature of duty(FAS PO dated July 14, 2010 in case No. A57-7689 / 2009, FAS ZSO dated July 20, 2010 in case No. A81-4676 / 2009).

Sometimes the attention of the courts may be drawn to other details - for example, the conclusion of a contract for a "trial" delivery of goods. small party to verify the counterparty (decree of the Federal Antimonopoly Service of the Moscow District dated December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4), the fact of registration of the counterparty in several days before the transaction (FAS UO dated November 28, 2012 No. F09-11410 / 12 in case No. A60-7356 / 2012), etc. Tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505 / 11 in case No. A41-23181 / 2010).

In conclusion, we note that the presence only one sign of dishonesty counterparty, as a rule, is not an obstacle to the recognition of the tax benefit received by the taxpayer as unjustified. However, their combination often makes tax inspections alert, and the courts - to decide not in favor of the taxpayer.