It is necessary to check the LLC - the counterparty in order to avoid additional taxes. This can be done via the Internet - there are several services. The article contains everything for verification, incl. free online forms.
Today there is only one online service for checking a company - a counterparty, which provides access to all information about its activities and forms a complete dossier on the company. This is the "Chief Accountant: Checking Contractors" service. Try it for free
Check counterparty online
Why is it important to check a counterparty company
If your counterparty violates tax laws and regulations, this fact alone will not result in a refusal to deduct VAT or charge 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 due diligence 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 on the Internet
In order for the audit of the company to be recognized as exhaustively complete, when accessing online services, you need to collect not only information about the counterparty itself, but also information about:
- the subject of the transaction;
- counterparty registrations;
- his financial position;
- 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 required data is available, see Table 1.
| P / p No. | What to find out when checking a company | Where to get information |
| general information | ||
| 1. | Is the counterparty registered as a legal entity or individual entrepreneur | FTS service at egrul.nalog.ru |
| 2. | Is the information about him reliable in state registers | FTS database egrul.nalog.ru |
| Counterparty reliability | ||
| 3. | Financial condition according to annual financial statements |
Rosstat service at www.gks.ru/accounting_report Check accounting |
| 4. | Are there any outstanding tax debts? | FTS database service.nalog.ru/zd.do |
| 5. | How often does the counterparty sue? |
|
| 6. | Is enforcement proceeding under the counterparty's debts |
The base of the Federal Bailiff Service at fssprus.ru |
| 7. | Whether the counterparty is considered a dishonest supplier |
Service of the Federal Antimonopoly Office zakupki.gov.ru/epz/dishonestsupplier/quicksearch/search.html |
| 8. | Whether the counterparty is undergoing bankruptcy proceedings |
Unified federal database at bankrot.fedresurs.ru |
| Counterparty registration | ||
| 9. | Whether the counterparty is in the process of reorganization or liquidation |
Unified State Register se.fedresurs.ru/Companies |
| 10. | Does he face an exclusion from the Unified State Register of Legal Entities |
Unified State Register at se.fedresurs.ru/Companies |
| Director and owners of the counterparty | ||
| 11. | Real or "mass" leader |
Service of the Federal Tax Service for checking the "mass" of directors service.nalog.ru/mru.do |
| 12. | Does the director have the right to work in this position |
Online service of the Federal Tax Service for verifying the disqualification of managers at service.nalog.ru/disfind.do |
| 13. | Does the director of the counterparty have the right to sign documents |
FTS service service.nalog.ru/svl.do |
| 14. | Is the director's passport valid |
Database of invalid passports of Russian citizens on the website of the Migration Department of the Ministry of Internal Affairs at services.fms.gov.ru/info-service.htm?sid=2000 |
| Other information | ||
| 15. | Do foreign nationals have work permits or patents |
Base at services.guvm.mvd.rf /info-service.htm?sid=2060 |
| 16. | Are there any encumbrances on the acquired property (collateral, mortgage, etc.) |
|
When accessing the listed online services, in order to subsequently confirm that the company was checked, we recommend that you always make a screen from the screen on which you can see the results of the checks issued by the services.
Checking the legal entity by TIN on the FTS website
The following service allows you to check a company in terms of whether it is registered as a taxpayer:
It is not difficult to use the service, just follow the following algorithm.
Step 1. Select the search category - legal entity or entrepreneur / farm.
Step 2. Enter:
- either the name of the company, TIN or OGRN;
- or the 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 audit and in what cases there is a tax risk, read in Table 2.
Table 2. Legal entity verification by TIN
| P / p No. | Online check result | Risk explanation |
| 1. | No details found | The counterparty is not registered as a legal entity or individual entrepreneur |
| 2. | An extract was received with a mark in the section "Information about the founders (participants) of the legal entity" | Information about the owners of the counterparty is unreliable |
| 3. | An extract was received with a mark in the section "Address (location)" | Incorrect counterparty address specified |
Check the company for financial stability
The following free Rosstat service allows you to familiarize yourself with the accounting statements in order to check a legal entity:
To get the annual accounting of the counterparty, follow the following algorithm.
Step 1. Indicate for what period 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 Word file or Excel file).
Step 4. Enter the verification characters from the picture.
Checking a company for tax arrears
The following service allows you to check a company for free in terms of outstanding tax debts:
To get the information you want, 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 a counterparty is found, it means that either he has tax debts, or he has not submitted reports for more than a year. That is, there is a real risk of the counterparty's insolvency.
Inspection of a company for bankruptcy
To find out whether a bankruptcy procedure is underway 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 field "Code" you can enter OKPO, TIN or OGRN.
Step 3. Click the Search button.
How to check a legal entity in relation to its manager and owners
The free service of the Federal Tax Service will help to remove the risk of “mass” the director of the counterparty or its founders:
You can check the leader in four steps.
Step 1. Select a search category - manager or founder (member).
Step 2. Enter the TIN and full name of the person 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 verified is a director or owner of several companies.
How to check an LLC using open data
From August 1, 2018, a new free service of the Federal Tax Service "Transparent Business", designed to check a company or an entrepreneur, has been operating. The volume of information issued will increase over time. Read about this in table 3.
Table 3. How to check a legal entity
| date | What information will be available |
| August 1, 2018 |
|
| October 1, 2018 |
|
| December 1, 2018 |
|
- Find out how to check IP >>
- Find out statistics codes online by TIN >>
- Find out how
Before concluding a contract, the company finds out what is known about a potential business partner. It is convenient to use the free service of the Federal Tax Service to check the counterparty. Go to the tax website and get the information you need.
When preparing materials, we use only information
For a quick check of the counterparty, the Federal Tax Service offers its own free service
One of the stages of preparing for a deal is obtaining information about a future counterparty. If the companies have not interacted before, you need to find out how the counterparty is doing business, how reliable it is, whether there are any problems with the tax or other companies. This will allow us to predict the risks of the transaction and reduce them. In addition, the company is required to exercise discretion: if it enters into an agreement with an unreliable counterparty or a one-day firm, the consequences of this fall on it. In particular, the FTS may regard such a transaction as an attempt to evade the fulfillment of tax obligations. The company will have to pay additional taxes or spend time challenging the charge.
To avoid negative consequences, find out about the future business partner, who runs the company, whether it really exists at the specified address, etc. You can check the counterparty using the TIN or other data on the official website of the Federal Tax Service nalog.ru (even if you enter “ tax.ru "in Russian, the search engine will automatically redirect to the tax site, and the verification service will be available). You can get information about the company:
- by TIN,
- by OGRN,
- by name.
How to check a counterparty on the tax website
Checking the counterparty and obtaining information about him using the IFTS website will not take much time: it is enough to know the TIN or the name. The step-by-step algorithm is as follows:
- Open the home page of the site.
- Find the section "Electronic services" on it.
- In the section, select the link "Business risks: check yourself and the counterparty".
On the checkout page:
- Select the option "Legal entity" if the counterparty is an organization, or "Individual entrepreneur / PFH" if you are going to conclude a deal with an individual entrepreneur.
- Enter INN, PSRN or company name in the search form. When entering a name, you can also specify the region in which its head office is located, but this is not required. To search for information about the individual entrepreneur, instead of the OGRN, enter the OGRNIP, and instead of the name - the full name and region of residence.
- Enter a test combination of letters and numbers.
- Click Find.
If the system has information about the person you are interested in, it will provide them.
When checking the site of the tax office provides information about the counterparty from the Unified State Register of Legal Entities
The information that you receive during the verification is data from the register of legal entities (or USRIP, if you are verifying an individual entrepreneur). The system generates a PDF file for downloading. In particular, the file contains information:
- about company registration;
- about the registration authority;
- on tax accounting;
- on the registration of the policyholder with the Pension Fund of the Russian Federation and the FSS;
- on the authorized capital (share capital, authorized capital, share contributions);
- about the head of the company, who has the right to act on its behalf without a power of attorney;
- on the scope of the company according to OKVED;
- about the company's licenses;
- about representative offices and branches;
- about changes in information in the register.
In case you need to confirm that you checked the counterparty, ask the Federal Tax Service for an extract. It can be obtained in electronic format, the document is certified with an enhanced signature. To obtain such an extract, apply using a special form.
The tax office carefully analyzes the information that is provided to it when registering a new company or when there is a reorganization, a change of director of an LLC, etc. As a rule, the data in the Unified State Register of Legal Entities is reliable. Nevertheless, there is a risk that the counterparty provided incorrect or incorrect information, and this escaped the attention of the tax authorities. It also happens that the company did not report the changes, although it must. And in the registry is outdated data. This should be considered when you are checking out a future business partner. The more complete your analysis, the lower the risks. On the website of the Federal Tax Service, you can independently check whether the address of the company is among the mass ones, as well as whether its director is on the list of disqualified persons or among directors who have several firms at once. Also, the site will allow you to find out if the counterparty has significant tax debts. An affirmative answer to each of these questions may indicate the counterparty's insecurity.
The process of checking a counterparty can take a lot of time: you will need to use not only the FTS website, but also other free resources: a file of arbitration cases, Fedresurs, etc. The Counterparty Check service will save time and effort. The service is paid, but you don't have to collect information from different resources yourself: the system will do it for you. The depth and variety of verification depends on which tariff you use. But even at the simplest tariff, you will receive information that will allow you to assess the risks of a transaction.
Facing an unusual situation? In our article, we will show you how to check an organization. This knowledge will not be superfluous, as sometimes it can help: find out the authenticity of the company, check the reliability of the partner. So, by what data can you check the organization:
- By its name.
- According to the assigned TIN.
- By the main state registration number (OGRN).
Let's consider each item in more detail.
Checking by name
You can check the organization by name on the Internet. To do this, it is enough just to score it in a search engine, rarely a company does not try to appear there. Further, from the site you can find out the address of the company, its TIN and other data that will be useful for searching. It will also not be superfluous to check on http://www.nalog.ru/ - the site of the tax authorities, enter the name of the organization and if such exists, the computer will show it. You can go to: spark.interfax.ru/Front/index.aspx and get information there. To check the license number of this organization, you need to follow the following links:
- Licenses of firms that hire people to work abroad - services.fms.gov.ru/info-service.htm?sid=2001
- Travel agency licenses - firms.turizm.ru
- Tour operators - reestr.russiatourism.ru
- www.gosuslugi.ru - type the name of the organization in a search engine.
But, it should be borne in mind that checking the license does not give 100%, you should also contact, for clarification, the authorities that issued it.
We check by TIN
You can also check the organization by TIN on the computer. What is an organization's TIN is a taxpayer identification number, that is, any organization must register with the tax office upon opening. To search for our company, you need to go to the site http://www.valaam-info.ru/fns, fill in the data we know in the empty fields and look for it. Or http://www.k-agent.ru/?mod=egpl Please note: the TIN of the organization consists of 10 digits, the individual entrepreneur - 12.
Check by OGRN
OGRN - the number of the record of information about the legal entity. person in the main state register. It consists of 13 numbers that have their own special meaning. You can check the organization's OGRN on the Internet, on the website of the federal tax office - egrul.nalog.ru. For the same purposes, you can go to http://www.skrin.ru/, but this service is available only for subscribers. You can also contact the tax office, send a written request with a request to give an extract from the Unified State Register of Legal Entities about this organization. This information is not confidential, the answer usually comes within 6 business days.
On these sites, you can not only check the existence of an organization, but also glean other useful information: when it was founded, who is in charge, where it is located, the address of the company has changed or not, whether there are tax debts, the owner has changed or not. Sometimes this data is enough to form an initial opinion about the activities of a particular organization. And be careful, do not be lazy to double check the information.
Pavel Martynchenko, Leading Legal Adviser of the Department of Tax Security, International Planning and Development of KSK Group, told how to confirm the reliability of a business partner.
Statistics data confirm that the fight against "fly-by-night" is bearing fruit, for example, the collection of income tax in 2016 in relation to 2015 increased by 8.5 percent, and VAT in relation to the same period - by 6.6 percent.
In the struggle for positive dynamics in tax collection, the FTS inspectors are assisted by the ASK VAT 2 software package. The complex finds tax gaps by identifying unscrupulous companies in the supply chain of goods in the country from the importer, manufacturer to the final consumer, exporter. Thus, the problem of checking its counterparties for good faith is becoming more and more urgent for business. Despite the fact that there is still no legislative establishment of the rules for exercising due diligence and caution when choosing business partners, the regulatory authorities refer to this obligation in the first place, making claims on the validity of the tax benefit.
Checking the counterparty for good faith is possible through the application of a set of measures that are aimed at ensuring that the taxpayer can make sure of the decency of his partner. The audited company must be an operating organization that can fulfill its obligations under the contract (Resolution of the Supreme Arbitration Court of the Russian Federation of April 20, 2010 No. 18162/09; letter of the Federal Tax Service of January 23, 2013 No. AS-4-2 / [email protected]).
Minimizing risks
Having ascertained the trustworthiness of the business partner, the firm minimizes the risks of making claims on the validity of the tax benefit in terms of deductions for VAT and expenses that reduce the taxable base for income tax. Thus, in accordance with clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53 “On the assessment by arbitration courts of the justification for a taxpayer's receipt of tax benefits”, the fact that a counterparty has violated its tax obligations does not in itself constitute evidence of an unjustified tax benefit. A tax benefit may be deemed unreasonable if the inspectors prove that the firm acted without due diligence and care and should have been aware of violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty. I note that more attention should be paid to checking counterparties for transactions that are significant for the taxpayer, since the amount of additional charges on a transaction with an unscrupulous counterparty can be up to 50 percent of the turnover.
Hosting an event
So, to check the counterparty, special events should be carried out, we will consider them step by step.
Step 1. Electronic verification
First, you need to use electronic public services on the website of the tax service: www.nalog.ru (letter of the Ministry of Finance dated July 12, 2016 No. 03-01-10 / 41099). On the site you can check the legal capacity of the counterparty using the TIN details; OGRN or by name (clause 3 of article 49 of the Civil Code of the Russian Federation), that is, check whether this organization is registered in the Unified State Register of Legal Entities. In the absence of her in the relevant register, it is impossible to conclude an agreement with her. The service also allows you to find out if the manager or participant of the counterparty has refused to manage or participate in such an organization (https://service.nalog.ru/svl.do). It is necessary to check the tax arrears, as well as the timeliness of the submission of reports (https://service.nalog.ru/zd.do). There you can also clarify whether a decision has been made in relation to the counterparty on the upcoming exclusion due to the latter's failure to carry out activities (https://www.vestnik-gosreg.ru/publ/fz83).
Step 2. Request for documents
In order to minimize tax risks, before concluding a transaction, the taxpayer is advised to request documents confirming the legal capacity of the verified counterparty and the ability to fulfill its obligations. So, based on the existing judicial practice and the content of letters from the Federal Tax Service and the Ministry of Finance, it is possible to recommend companies to request the following documents:
- articles of association;
- certificate of entering the organization's information into the Unified State Register of Legal Entities or individual entrepreneur in the USRIP;
- certificate of tax registration of an organization or individual entrepreneur;
- document on the appointment of the head (decision of the general meeting and order of appointment);
- an extract from the Unified State Register of Legal Entities for the organization or an extract from the USRIP for individual entrepreneurs;
- tax and accounting reporting;
- licenses (if the activity is subject to licensing);
- information about vehicles (if a supply or carriage contract is concluded);
- information about construction equipment (if the company carries out contract work).
All submitted copies of documents must be properly certified, that is, by the signature and seal (if the individual entrepreneur has it) of the verified counterparty.
This recommendation is confirmed by judicial practice, for example, in the Resolution of the Sixteenth Arbitration Court of Appeal dated April 11, 2017 No. 16AP-5007/2016 in case No. the counterparty may be the fact that the constituent documents of the counterparty were not properly certified, the official who certified these papers was not indicated.
Step 3. Verification from a distance
It should also be noted that if these documents are signed by someone other than the head of the organization, the taxpayer should check with the counterparty if there is a power of attorney to sign them by the relevant company representative. When the taxpayer interacts with the counterparty "at a distance", that is, when the latter is actually in another region, the company does not hurt to ask to demonstrate the above documents via electronic means of communication and at that moment record their presence by making the appropriate screenshots. If you doubt the good faith of the counterparty, you can also ask his manager to show an identity document.
Taxpayer identification number (TIN, reads "yenen") Is a special digital code that is issued to individuals and legal entities in order to streamline and control the payment of taxes.TIN plays one of the main roles in the individualization of 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
Entity receives TIN from the tax authority at the place of registration of the person simultaneously with other registration documents.Individuals with the status of an individual entrepreneur can obtain a TIN in two ways:
1) simultaneously with the assignment of the status of individual entrepreneurs to them and the issuance of a certificate of registration as an individual entrepreneur;2) at any time before registration as an individual entrepreneur (in this case, upon registration you do not need to get a TIN again).
Without a TIN, an individual will not be able to obtain the status of an individual entrepreneur.
Legal entities and individuals with the status of an individual entrepreneur, upon concluding any contracts, must indicate your TIN in the details.
TIN must be located on the seals (for individual entrepreneurs - if there is a seal).
TIN of an individual without an individual entrepreneur status
Individual can get TIN from the tax authority at the place of residence.Currently receipt by individuals of TIN is voluntary. An exception: TIN is mandatory for an individual when he is appointed to the position of a civil servant.
In practice, when employed for other positions, they are often asked to present the TIN along with other documents. Such a requirement cannot be mandatory, since it is not reflected in the Labor Code of the Russian Federation.
Checking TIN
Anyone on our website can check the correctness of the TIN a counterparty - a legal entity or an individual with the status of an individual entrepreneur, as well as the fact of making an entry on the registration of a legal entity in the Unified State Register of Legal Entities.Knowing the TIN and the name of the organization, you can get an extract from the Unified State Register of Legal Entities for verification:
- the reliability of the 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);
- the fact of the existence of a legal entity (situations are possible when an unscrupulous counterparty with a mercenary purpose acts in a transaction on behalf of a non-existent legal entity);
- the reliability of the legal address of the counterparty;
- surname, 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 tax and duty arrears. Checking TIN individuals are 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 cooperating with a counterparty, can you trust him and make an advance payment - this is just 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 a contract. Using the TIN number on our website, you can get an extract about a legal entity from the Unified State Register of Legal Entities, as well as extended financial data on the legal entity.
It will be rational to present the basic information on conducting a check of a 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 specifics of its implementation.
What is a check of a counterparty by TIN?
Checking a counterparty by identification number includes searching for information about him and its further analysis aimed at determining the good faith / bad faith of a potential partner.
Who checks counterparties?
In most cases, checking the counterparty by TIN is the responsibility of the employees of the legal service and the economic department. If there are no such structural units at the enterprise, the person authorized to conclude the contract will be responsible for checking the counterparty.
Why do you need to check a counterparty?
Counterparty verification is carried out to minimize financial risks from cooperation with him. Analysis of the data obtained by the TIN will allow you 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 in order 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 questionable transaction from expenses, refusal to accept VAT deduction), so it is imperative to check the counterparty.
What exactly is studied when checking a counterparty?
The specifics of checking the counterparty - the procedure, the obligations of the parties, the criteria by which the research is carried out - have not been established at the legislative level. The concept of "counterparty verification" is currently not spelled out in regulatory legal acts, it is absent in the Tax Code.
Along with this, in 2006, the 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 reasonableness of a person receiving tax benefits. It can be declared unfounded in court if it turns out that the taxpayer acted imprudently. In practice, this means that business representatives are responsible for checking the counterparty. In fact, the audit is carried out in most cases by accountants.
What documents are most often requested when checking a counterparty?
The absence of a written out scheme for checking the counterparty complicates the process somewhat. At the same time, a standard practice has already developed, which involves the collection and study of such documents of the counterparty as the charter, an extract from the Unified State Register of Legal Entities, certificates of state registration and tax registration, a letter from statistics, which indicates the codes of activity, documents proving the identity of the counterparty and confirming its powers ...
