TIN plays one of the main roles in individualization legal entities and individuals with the status of an individual entrepreneur (IE) as taxpayers.

Check TIN and get information about the counterparty

TIN of a legal entity and individual entrepreneur

Individuals with IP status can obtain a TIN in two ways:

TIN of an individual without IP status

TIN check

Knowing the TIN and the name of the organization, you can get an extract from the Unified State Register of Legal Entities to check:

1. reliability of documents received from the counterparty (since legal entities and individual entrepreneurs are required to indicate the TIN on any local acts and documents issued by them);
2. the fact of the existence of a legal entity (there are situations when an unscrupulous counterparty acts in a transaction on behalf of a non-existent legal entity with a mercenary purpose);
3. reliability of the legal address of the counterparty;
4. last name, first name and patronymic of the director of the legal entity and other data on the legal entity.

An individual can via the Internet, and knowing the TIN - the amount of taxes and fees owed. TIN check individuals is carried out free of charge online.

Counterparty verification: procedure in questions and answers

Checking a counterparty by TIN is a mandatory procedure that sooner or later all business representatives face, regardless of their line of business. Is it worth it to cooperate with the counterparty, can he be trusted and make an advance payment - this is only a short list of questions that can be answered by carrying out such a procedure as checking the counterparty by TIN.

If we consider private situations, the need to check the counterparty can be useful to an accountant who wants to make sure that the activities of a potential partner of his company are transparent before concluding an agreement. By the TIN number on our website, you can get an extract about the legal entity from the Unified State Register of Legal Entities, as well as extended financial data on the legal entity.

It would be rational to present the basic information about the verification of the counterparty by TIN in the form of questions and answers in order to achieve a high degree of understanding of the need for this procedure and the features of its implementation.

What is a verification of a counterparty by TIN?

Checking the counterparty by identification number includes searching for information about him and its further analysis, aimed at determining the integrity / dishonesty of a potential partner.

Who checks counterparties?

In most cases, checking the counterparty by TIN is the responsibility of the legal service and economic department. If such structural divisions not at the enterprise, the person authorized to conclude the contract will be responsible for checking the counterparty.

Why do you need to check the counterparty?

Verification of the counterparty is carried out to minimize the financial risks from cooperation with him. Analysis of the data obtained by TIN will help to avoid delays in deliveries, problems with the quality of goods or services, and will make it possible to stop fraudulent schemes of the counterparty.

In addition, this check is necessary to avoid sanctions from the tax authorities: if violations are found, then the responsibility for choosing a counterparty will fall entirely on your organization. The consequences can be different (exclusion of a transaction of a dubious nature from expenses, refusal to accept VAT deduction), so it is necessary to check the counterparty.

What exactly is studied when checking a counterparty?

Features of checking the counterparty - the procedure, obligations of the parties, the criteria for which studies are carried out - are not established at the legislative level. The concept of "counterparty verification" is currently not prescribed in legal acts, is not in the Tax Code.

Along with this, in 2006, a Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation appeared, which somewhat clarifies who should check the counterparty. It is devoted to the issue of assessing the validity of a person receiving a tax benefit. It may be deemed unfounded judicial order if it turns out that the taxpayer acted imprudently. In practice, this means that business representatives are responsible for checking the counterparty. In fact, in most cases, the audit is carried out by accountants.

What documents are most often requested when checking a counterparty?

The absence of a written counterparty verification scheme somewhat complicates the process. At the same time, standard practice has already been established, which involves the collection and study of such documents of the counterparty as the charter, extract from the Unified State Register of Legal Entities, certificates of state registration and registration on tax accounting, a letter from statistics, which indicates activity codes, documents proving the identity of the counterparty and confirming his authority.

First of all, you need to make sure that the company is registered in in due course and conducts activities. This can be done in many ways.

Check TIN

Make sure that the supplier's TIN is not a random set of numbers, but a real digital code that belongs to the company offering the deal.

It is very easy to check this, since the TIN has its own algorithm, and a fake number, most likely, will not match it. You can recognize an error in the TIN in any program for preparing information about the income of individuals by entering the number in the "TIN of the employer" field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its belonging to a particular company on the website of the Federal Tax Service or using the counterparty verification service.

Request a copy of the state registration certificate (or an entry sheet in the Unified State Register of Legal Entities)

The state registration certificate confirms that the counterparty exists as a legal entity and is registered as a taxpayer. From January 1, 2017, when registering legal entities and individual entrepreneurs instead of a certificate of state registration, a record sheet of the desired register is issued - ERGUL or EGRIP. Thus, the entry sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or EGRIP.

In accordance with clause 13 of the Rules for Maintaining the Unified State Register of Legal Entities, the entry sheet of the state register is included in the registration file of a legal entity. In accordance with clause 19 of the Rules for Maintaining the USRIP, the entry sheet of the state register is included in the registration file of an individual entrepreneur.

Get an extract from the Unified State Register of Legal Entities / EGRIP

A fresh extract from the Unified State Register of Legal Entities confirms that the counterparty is registered and has not been deregistered at the time of its receipt. In addition, by extract from the Unified State Register of Legal Entities you can check the details specified by counterparties in contracts and other documents.

An extract can be requested directly from a potential partner or using the FTS service.

The balance sheet allows you to draw several important conclusions about the company at once:

• First, he confirms that the company is reporting.
• Secondly, it allows you to establish whether the organization conducted economic activities.
• Thirdly, from accounting you can learn about the "portfolio" of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think about whether it is worth giving such a company, for example, a commodity loan. Turnovers that are too low compared to the amount of the proposed transaction may also indicate that the supplier hides part of the income. In this case, it is better to refuse the transaction.

Based on financial statements, it is easy to compile the financial analysis, which will show the dynamics of the company's activities and allow you to evaluate it financial stability. In the service on the company card you can find links to financial statements and mini-financial analysis, which will allow you to immediately see the key points in the accounting forms without having to study a large and complex financial statement for the company.

Information about legal entities that have tax debts and/or do not represent tax reporting more than a year, can also be obtained on the website of the Federal Tax Service.

Additional analytics

It is necessary to verify the integrity of the counterparty and collect evidence that you have carried out the necessary verification. Why is it important? In the event of a lawsuit, this will confirm that your company has shown .

From the point of view of the tax authorities (), the company has not shown due diligence if it does not have:

• personal contacts of the management in the counterparty company when discussing the terms of supply and when signing contracts;
• documentary confirmation of the authority of the head of the counterparty company, copies of a document proving his identity;
• information about the actual location of the counterparty, as well as the location of warehouse, production, retail space;
• information about the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
• information about state registration counterparty in the Unified State Register of Legal Entities;
• information about the availability of the counterparty required license(if the transaction is concluded within the framework of a licensed activity), a certificate of admission to a certain type of work issued by self-regulatory organization;
• information about other market participants of similar goods, works, services, including those who offer lower prices.

Company information

Bulk registration address

A mass address is one of the signs of one-day firms. At the end of 2017, the Ministry of Finance issued a warning that if there is confirmed information about the inaccuracy of the information provided about the address of the legal entity, the registration authority has the right to refuse registration. According to the document, the facts of including information about the mass registration address are the basis for verifying the reliability of data in the Unified State Register of Legal Entities. Thus, by registering companies at a mass address, a legal entity or individual entrepreneur risks being denied registration.

But the tightening of control over mass addresses applies not only to new businesses, but also to already registered companies: the tax office sends letters to companies that need to provide reliable information about their address to the registration authority. It will not be possible to ignore the notification of the tax authorities: if the address is not confirmed, the submitted documents do not correspond to reliability, then an entry is made in the Unified State Register of Legal Entities about incorrect information about the address, which may lead to the organization being excluded from the register, according to. It is all the more dangerous to enter into contracts with counterparties registered at mass addresses.

How to check the "mass character" of the address? Firstly, a service is available on the website of the Federal Tax Service that checks the address entered by the user with a list of mass addresses. Secondly, it shows which companies are registered at the same address as the counterparty of interest to the user, service. In a number of cases, such a “neighborhood”, even if we are not talking about mass registration, may turn out to be significant.

The actual location of the counterparty

In itself, the discrepancy between the actual and legal address does not characterize the counterparty in any way. According to the Federal Tax Service, almost 80% Russian companies are not located at the legal address specified during registration. But the tax office recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by visiting the legal or actual address of the prospective partner. This will allow not only to clarify whether the office of the counterparty is actually located there, but also to look at the premises, production or retail space, talk to employees and neighbors in the office building. Such a visit can be especially productive if it is done incognito, under the guise of a buyer or potential partner.

In Contour.Focus, you can view the panorama of buildings and surroundings for the specified legal entity in one click. This option is called .

The feasibility of the terms of the contract for the counterparty

It is necessary to have clear evidence that the counterparty has a real ability to fulfill the terms of the contract. First of all, the time spent on the delivery or production of goods, the performance of work or the provision of services is taken into account.

Violations of tax laws

The taxpayer has the right to request from the tax authorities information on the payment of taxes by counterparties. At the same time, it does not matter whether the inspection will respond to the company's request. The Code does not establish the obligation of tax authorities to provide taxpayers, at their request, with information about the fulfillment by counterparties of the obligations provided for by the legislation on taxes and fees, or about their violations of the law ().

As arbitration practice shows, the very fact of applying to the tax office with a request to assist in checking the integrity of counterparties testifies to the company's due diligence.

In order for the fact of contacting the inspection to be recorded, the request should be sent by registered mail with a return receipt (you have one copy of the inventory and a returned notice) or submit a request personally to the office of the tax office (in this case, a copy of the request with a mark of acceptance remains on hand).

Arbitration cases

"Black list" on the website of the Federal Tax Service

This is a register of disqualified persons. Disqualification is an administrative punishment that consists in depriving an individual of certain rights, in particular, the right to hold senior positions in the executive management body of a legal entity, to be a member of the board of directors (supervisory board), to carry out entrepreneurial activities to manage a legal entity.

Disqualification may be based on intentional or fictitious bankruptcy, concealment of property or property obligations, falsification of accounting and other accounting documents, etc.

To avoid cooperation with companies whose head was disqualified, it is enough to check a potential partner through a special service on the website of the Federal Tax Service. The search is carried out by the name of the legal entity and PSRN.

By the end of 2018, the Federal Tax Service launched the Transparent Business service in test mode, which can be used to collect comprehensive information about a taxpayer - an organization and exercise due diligence.

If you enter data about the TIN, PSRN or company name in the search, the following information will appear:

• the date of state registration and the main state registration number of the legal entity, the method of formation of the legal entity and the name of the registering authority;
• information about the registration of the organization in the tax authority;
• state of the legal entity;
• address of the legal entity and information about the address of mass registration;
• OKVED;
• the size of the authorized capital;
• inaccurate data about the head of the company, the management of the activities of many other legal entities;
• category of the subject of small and medium business.

You should pay attention to the triangle sign, which may appear in the section as a warning. This means that the information requires special attention.

Powers of the person signing the documents

The Ministry of Finance recommends that when checking counterparties, obtain documentary evidence of the authority of the head (his representative). If the documents are signed by a representative of the company, a power of attorney or other document authorizing this or that person to sign documents on behalf of the company must be obtained from the counterparty.

The Ministry of Finance also recommends that taxpayers request identification documents from the head of the counterparty company. This will confirm that the documents are signed by the person who has the authority to do so. In addition, there may be cases when the counterparty is registered on a lost or stolen passport. You can find this out on the FMS website.

Transaction Information

Confirmation of personal contacts when concluding a transaction

The lack of personal contacts during the conclusion of the transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of the conclusion of the contract with the counterparty (who participated in the negotiations, who released the goods, etc.) will help to prove the opposite.

Verification of transaction documents

This procedure avoids not only the claims of the tax authorities, but also possible litigation.

• check the address indicated in the documents of the counterparty, in particular, in invoices;
• make sure that the supplier's documents do not contain logical contradictions and comply with the Tax Code of the Russian Federation and other laws;
• match the signatures of employees on documents in order to exclude a situation where different signatures are put on behalf of one person (it is better to exclude such documents so that the Federal Tax Service does not claim that they are fictitious).

This list of "filters" is not exhaustive. There are other ways to be careful in choosing a counterparty and get the most complete information about it.

Single State Register legal entities, abbreviated Unified State Register of Legal Entities contains complete information and information about all legal entities that are registered on the territory of the Russian Federation. The Unified State Register of Legal Entities also contains information on changes made to the constituent documents (and other changes), as well as information on the liquidation of a legal entity.

Unified State Register of Legal Entities is a software and information complex that allows you to easily and quickly enter and change information that relates to legal entities. This complex was put into operation in 2002, and this made it possible to significantly simplify and make the process of registration of legal entities more understandable, as well as to systematize all the data stored in it.

The Unified State Register of Legal Entities allows you to extract information about a legal entity in any branch of the Federal Tax Service, regardless of the location of the organization. Such extracted information is called .

The Unified State Register of Legal Entities contains information about a legal entity, which is mandatory for any organization that is registered on the territory of the Russian Federation, and also contains information about the fact of registration, amendment or liquidation.

Information about the legal entity contained in the Unified State Register of Legal Entities:

• name of the legal entity: full and abbreviated in Russian, as well as in foreign language in the presence of such a name;
• organizational and legal form of the organization (LLC, CJSC, OJSC, etc.);
• location address of the organization (legal address);
• method of formation of a legal entity (creation or reorganization);
• full information about the founders, the size of their shares;
• the size of the authorized capital;
• the name and details of the documents that were provided during the registration of a legal entity;
• information about the person who has the right to act on behalf of the organization without a power of attorney;
• information about succession;
• information about the changes made;
• information about licenses;
• information about the types of activities of the organization;
• information on registration with the tax authority;
• information about the TIN;
• information about the termination of activities (liquidation).

Information about the registration of a legal entity

Information about the registration of a legal entity includes:

• OGRN - the main state registration number, which is assigned to it at the time of creation;
• state registration number of the record on the establishment of the organization;
• the date on which the creation was recorded;
• the date on which the record of the reorganization was made;
• the date of entry of the liquidation record;
• dates of making entries on the changes made to the constituent documents and other information about the legal entity;
• information (series and number) on the document confirming the fact of making changes;
• the name of the registering authority;
• date of registration and name of the body that registered the organization.

OGRN

Main state registration number records of the creation of a legal entity is the main details in the Unified State Register of Legal Entities. It serves as an organization identifier in the registry.

OGRN consists of 13 digits, which are arranged in the following order:

S Y Y K K N N X X X X X Z

• 1. C (1st character) - a sign of assigning the state registration number of the entry:
• to the main state registration number (OGRN) * - 1, 5
• to another state registration number of the record - 2
• to the main state registration number of an individual entrepreneur (OGRNIP) * - 3
• 2. YY (from the 2nd to the 3rd character) - the last two digits of the year the entry was made in the state register
• 3. KK (4th, 5th characters) - serial number of the subject Russian Federation according to the list of subjects of the Russian Federation established by Article 65 of the Constitution of the Russian Federation
• 4. НН (6th and 7th digits) - code number of the interdistrict tax office that issued the PSRN to the legal entity
• 5. ХХХХХ (from the 8th to the 12th character) - the number of the entry made in the state register during the year
• 6. H (13th character) - control number: the remainder of dividing the previous 12-digit number by 11, if the remainder of the division is 10, then the control number is 0 (zero).



Now you can get an extract from the Unified State Register of Legal Entities for free online directly on our website. The Federal Tax Service has provided a new service for independently obtaining an extract from the Unified State Register of Legal Entities or EGRIP in in electronic format. An extract can be ordered in relation to any legal entity and individual entrepreneur. The service is provided free of charge.

How to order an electronic extract from the Unified State Register of Legal Entities or EGRIP?

To receive electronic extracts from the Unified State Register of Legal Entities for free, you need to go through a simple registration procedure once in the FTS service, for this:

2. In the "Account" section, enter your E-mail and create a password;

3. In the "User Information" section, it is enough to indicate your last name and first name;

4. Enter the verification code from the picture and click the "Continue" button, after which an email containing a link to activate your account will be sent to your E-mail. As a rule, the letter arrives within 10-15 minutes;

6. Log in with your E-mail and password to the service;

7. Click the "Submit a new application" button;

8. In the line that appears, enter the OGRN of the organization or the OGRN of the individual entrepreneur and generate an extract. The service will notify you that the application for obtaining an extract for the specified OGRN has been successfully registered;

9. Click the button "Go to the list of applications". The term for generating an extract is from several seconds to several hours, depending on the workload of the FTS server;

10. To check the readiness status of the statement, refresh the service page in the browser (F5 key) or visit later. When the statement is generated, the status of the application will change to "Statement generated";

What should I do if I don't know PSRN/OGRNIP?

To find out the OGRN of an organization or the OGRN of an individual entrepreneur (OGRNIP), use the service of the Federal Tax Service "Information on the state registration of legal entities and individual entrepreneurs", which will help you determine the OGRN of an organization by TIN or by the name of the legal entity. person and the region of his location, as well as determine the OGRN IP by personal TIN or by full name and region of residence of the IP.

The service also allows you to instantly obtain information contained in the Unified State Register of Legal Entities / EGRIP, similar to the information contained in the extract. This can be useful, for example, when you urgently need to find out the OKVED codes of the organization to make changes in the form P14001, but there is no extract at hand.

Using an extract from the Unified State Register of Legal Entities, you can find out current information about yourself or your potential or existing partner. For example, whether the legal entity is active or has ceased operations, when and where the company was established, whether the location information is correct, CEO, authorized capital what types economic activity are used, when and what information was entered into the register, etc. Check out .

Attention! The extract does not contain information about the passport data and the place of registration (registration) of the individual. persons., as well as information about the current accounts of taxpayers in banks.

Is an electronic extract from the Unified State Register of Legal Entities legally significant?

Official extract from the Unified State Register of Legal Entities with delivery in Moscow

If you urgently need an extract from the Unified State Register of Legal Entities or Unified State Register of Legal Entities with a tax stamp, you can order it with delivery in Moscow from our partner. To order an urgent official extract, you must fill out the online form for obtaining an extract from the Unified State Register of Legal Entities below. The cost of the extract with delivery in Moscow to the nearest metro station to you - 1000 rubles The cost of the service includes payment of the state duty for urgent discharge, request for an extract, delivery. All statements are generated in the tax office on the day of the request and are relevant on the date of the order. Within the next day, the courier will deliver the statement to the metro station you specified.

 Attention! Delivery of the statement is carried out only in Moscow to the nearest Moscow metro station, which you specify when making a request. If it is necessary to deliver to the address "to the door", the cost is agreed with the manager upon confirmation of the order. Delivery in the Moscow region and in the regions of the Russian Federation is not carried out. Orders received after 18.00 are processed by the manager in the morning on the next business day.

What is the register of legal entities and individual entrepreneurs? What information is entered in the specified document and by whom? How can I get an extract sheet from the information database? We will understand the nuances of the Unified State Register of Legal Entities (EGRIP) in more detail.

Unified register of legal entities and individual entrepreneurs - legislative aspects

The Unified State Register of Individual Entrepreneurs, as well as the Unified State Register of Legal Entities, is maintained in accordance with Order No. 129-FZ dated August 08, 2001 and Order No. 115n dated December 5, 2013. These documents are consolidated information bases, in each of which information is provided by taxpayers directly during the official registration of the status of a legal entity or individual entrepreneur. The list of data is exhaustive for all areas of activity and economic entities existing in Russia.

Federal registers are publicly available, constantly updated and contain complete information about the opening of firms, reorganization and / or liquidation. The assigned registration number includes 15 familiar spaces, each of which has a certain value for users:

• 1 sign - means a sign of making a record.
• 2, 3 digits - show the last 2 digits of the year.
• 4, 5 digits - means the regional code of the subject of the Russian Federation.
• 6-14 digits - decipher in chronological order the numbers of records of the current year in the register.
• 15 characters - denotes a check number.

The main principle of the functioning of registers is to monitor and subsequently control the activities of individual entrepreneurs/enterprises by authorized state bodies, including the presence up-to-date information about executives, personal data, composition of founders, etc. Responsible body in accordance with Art. 5 of Order No. 129-FZ, a registration authority is appointed, that is, a tax inspectorate. All data is submitted when registering a business, and some information is transferred to the IFTS by social funds and licensing structures. Accordingly, the host subjects are obliged to timely and in the prescribed form notify the territorial division of the Federal Tax Service of the changes taking place. What exactly does the register of legal entities and the register of individual entrepreneurs reflect? More on this later.

What data is subject to reflection in the Unified State Register of Legal Entities (clause 1, article 5 of Order No. 129-FZ):

• Russian-language full and / or abbreviated name of the enterprise, as well as company name, if any. If a company of a foreign name is contained in the statutory documentation, it is also necessary to enter such data in a single register (ER).
• Organizational and legal status of the company.
• The exact location of the firm, including changes in address, and email when specifying the mailbox in the registration application.
• The option of creating an enterprise (reorganization and which one or opening a business from scratch).
• Data on all founders of the legal entity, and in the case of entering information on JSC, also data on all holders of registers of current shareholders. For an LLC, information is required on the size of the charter (nominal) and the composition of the shares; about the presence of any encumbrances in terms of shares; about the person managing the share in case of its inheritance.
• Officially certified by a notary public or original copies of the constituent documentation or a note that the activity is carried out in accordance with the standard form of the charter in accordance with federal regulations.
• Succession data - submitted by legal entities formed in the process of reorganization of other legal entities; legal entities liquidated in the process of reorganization or legal entities involved in the transformation procedure.
• The exact dates of changes in the constituent documentation, or exact date receipt by the control registration authority of notification data on such changes.
• The option of closing a legal entity - by the method of liquidation, reorganization, through exclusion from the UR according to a decision made by the registering authority, as a result of contribution to the authorized capital of a joint-stock company of a unitary organization as property complex(EC), as well as in cases established by law of the transfer of an EC to state ownership.
• Data on the opening of liquidation, bankruptcy and other related procedures.
• The exact value indicated in founding documents authorized capital / fund, share contributions, cumulative fund and others - provided by commercial enterprises.
• The exact position, full name, TIN (if any) and passport data (or other certifying document) of the responsible person authorized to act on behalf of the legal entity without a power of attorney.
• Data on a corporate contract containing conditions for the restriction and / or alienation of shares / shares.
• Data on issued permissive licenses.
• Data on available open representative offices/branches of the legal entity.
• TIN, date of registration with the Federal Tax Service and reason code of the legal entity-taxpayer.
• All declared in Rosstat OKVED codes.
• Registration numbers and the date of registration of the taxpayer in the FSS of the Russian Federation, PFR.
• Data on the ongoing process of legal entity transformation.
• Data on the ongoing process of reducing the authorized capital of the business entity.

What data is to be reflected in the USRIP (clause 2, article 5 of Order No. 129-FZ):

• The exact surname and name of the individual, as well as patronymic, if any. For foreign natural persons without citizenship, the specified information is entered in Latin letters according to the information from the certifying document.
• Place and date of birth, as well as gender.
• Country of citizenship, in the absence of a corresponding entry "stateless".
• The exact place of residence in Russia, including the subject of the Russian Federation, city or district, or other place of residence, street, house and apartment number.
• E-mail address when specifying the mailbox in the registration application.
• For Russian citizens, the information of the certifying document.
• For foreign citizens, information about the type of certifying document recognized as such in accordance with federal law or an international treaty of the Russian Federation.
• For foreign citizens and stateless individuals, information about the residence permit document (date, number, period of validity).
• The exact date of state registration of the individual entrepreneur and the data of his certificate of making an entry in the EP.
• The exact date and option for the termination of the IP’s work activities due to - filing an application, by a court decision to declare the entrepreneur bankrupt or to force the termination of work, due to the death of a citizen, by a court decision to prohibit doing business for a specified period, due to cancellation or expiration of the term validity of a residence permit of the Russian Federation.
• Accurate data on issued permissive licenses.
• TIN of the entrepreneur and the exact date of its receipt.
• Registration data on registration with the FSS, PFR, including date and number.

As it becomes clear, the list of information contained in the register of entrepreneurs or legal entities is very extensive and allows direct users to get answers to almost all questions about the activities of an economic entity. In accordance with paragraph 3 of Art. 5 of Order No. 129-FZ, when making any changes, all previously generated information is stored in order to strengthen control and administration of the work of individual entrepreneurs / enterprises. Upon completion of the deadlines approved by the Government of the Russian Federation, the information is transferred for permanent storage to the state archives.

How data is entered into the register

No wonder the decoding of the USRIP begins with the word single: the designation very accurately conveys the meaning of the federal base. This is, first of all, a summary of information in a common data bank, and subsequent clarifications explain which body is appointed responsible (state); in the form of what information is presented (register) and about whom (individual entrepreneurs or legal entities, respectively).

The initial submission of data is carried out at the stage of starting a business - when submitting a package of registration documents to the territorial tax office. Each entry has its own individual state registration number (clause 4, article 5 of the Order) and the date of entry. In this case, the data is submitted by taxpayers, and entered into the register by employees of the tax authorities. There are several exceptions:

1. When issuing licenses - information is submitted by licensing structures within 5 days (working) from the date of the decision.
2. When registering a taxpayer in funds, information is submitted by social non-budgetary funds (PFR and FSS) no later than 3 days (working) from the date of registration of the subject.
3. When assigning a TIN, information is submitted electronically by the responsible divisions of the IFTS no later than 5 days (working days) from the moment the individual / legal entity is registered for tax purposes.
4. When changing the passport or place of residence of individuals - direct founders / participants of the legal entity; persons who have the right to act without obtaining a power of attorney; as well as entrepreneurs, information is submitted to the tax inspectorates from the authorities that change the documents of these persons or register changes in residential addresses no later than 5 days (working) from the date of receipt.
5. When initiating a case regarding the bankruptcy of a legal entity - information is submitted by arbitration courts when making relevant applications, and is also provided by the operator of the EFR (Unified federal register) up to 3 (working) days from the moment the information is entered into the database.

Note! Also, the obligation to independently enter information on changes is assigned to the legal entity in case of any changes, except for data on licenses, TIN and registration in funds. The established period is 3 days (working) from the date of the changes. For individual entrepreneurs, there is an obligation to inform about all changes, except for data on TIN, licenses and registrations with the FSS / PFR, with a similar notification period. It is not required to enter information on changes in the passport and address of residence (clause 5, article 5 of Order No. 129-FZ).

Regarding statistics codes, an individual entrepreneur is not obliged, in accordance with the current legislative regulations, to enter data into a single register, but it is necessary to indicate the types of OKVED during registration. And after opening a business, the entrepreneur independently receives an information letter from Rosstat. Here's how to apply prescribed form it is mandatory to register changes in the register of individual entrepreneurs, but we will talk about this in the next section.

How can I make changes to the Unified Register

The Federal Unified State Register of Individual Entrepreneurs is regularly updated and should contain only up-to-date data. That is why taxpayers are given a certain period of time to make information changes and the generally established procedure must be followed by all entrepreneurs without exception.

Changes to the register have to be made quite often, and this is especially true for changing the types of activities of individual entrepreneurs - adding new ones or excluding old ones. When reflecting data, it should be remembered that one code is recognized as the main one, and all others are additional, such nuances are important when forming the application form. The document is drawn up by an individual personally, the filling format is “by hand” or using a computer, the presentation method is in person, by mail, through an approved representative.

Application form f. R24001 was approved by Order No. ММВ-7-6/25@ dated January 25, 2012 and contains unified sheets, which are formed as needed, depending on the individual characteristics of the situation. For example, an individual entrepreneur, when changing working types of economic activity, if new codes are added, you need to fill out sheet E page 1, and if OKVED is excluded, additionally provide page 2 of sheet E. It is also mandatory to form a title page, which indicates basic information about individuals.

It is not necessary to sign the document in advance, a personal signature is affixed in the presence of the tax inspector when submitting the form. In addition to the specified application, you must have with you - a passport, TIN, copies of those documents that confirm the changes made. The last sheet of the application indicates the preferred method of obtaining documentation from the IFTS - in person, by mail or through a representative. Remember that the OKVED codes have changed, you should notify the registration authority within 3 days (working) from the date of addition, and in case of exclusion, the legislation of the Russian Federation does not contain any deadlines.

What is the EGRIP record sheet for?

The form of the USRIP record sheet, the tax is paid by the entrepreneur depending on the applicable taxation regime, can be useful in various situations. This is, first of all, checking the counterparties of the company, including suppliers of various goods, services or works. The possibility of obtaining an extract will help protect your business from the risks of non-payment of obligations or additional payment of taxes in the event of claims from the Federal Tax Service. Additionally, you can clarify whether the head of the company is included in the list of disqualified individuals, and whether the location of the company is one of the addresses considered mass registration.

Also, using the USRIP / USRLE sheet, access is given to such information as the current status of the individual entrepreneur / legal entity, date and place of registration, types of OKVED, size and composition of the charter, position and name of managers, licenses and branches, other open data. For personal purposes, an extract is required when opening bank accounts, when obtaining loans, when concluding certain categories of transactions, or when notarizing certain types documents. To date, anyone has the right to use the federal database to obtain an extract about their own or a third party, especially since there are quite a few ways - from paid to free, from urgent to ordinary.

Important! Part of the information about the individual entrepreneur / legal entity cannot be found out, since some information is considered confidential and is not subject to disclosure to a wide range of people. This is the address of residence of individuals, the legal address of enterprises, passport information and some other personal information.

How to get an extract from the Unified Register

Previously, it was possible to obtain an extract only by contacting the tax office in person. Today, the procedure is greatly simplified and you can order a document in person or via the Internet. First of all, access to the database is provided by the official website of the Federal Tax Service in the Unified State Register of Legal Entities / EGRIP service. The search criteria is very simple and involves searching for information by TIN / OGRN or the name of a person. Keep in mind that a complete document can only be obtained if you have an EDS (enhanced digital signature), if there is none, you will have to order a sheet through your tax office. A shortened version is also available without a signature.

The service is paid only when requesting data on a foreign company / individual entrepreneur. For own purposes, an extract is issued free of charge on a general basis (within a 7-day period), for a fee - in case of urgent appeal and issuance of a document the next day. The cost of the state duty in 2017 is 400 rubles. Payment is made to the details of the IFTS according to the corresponding CSC.

Conclusion - we examined the essence and purpose of the USRIP / USRLE in accordance with the current legislative norms of the Russian Federation, namely Order No. 129-FZ and Order No. 115n. Basic requirements for the presentation of data in unified registries coincide with respect to legal entities and entrepreneurs, but have a number of differences in terms of specifying information. Keep in mind that when requesting an extract sheet, in some situations a limited validity period is approved (1 month, week or 5 working days), so in each case it is necessary to clarify the nuances of the appointment.