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 that indicate 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.

No. p / p	What to know when checking a company	Where to get information
general information
1.	Is the counterparty registered as a legal entity or individual entrepreneur	Service of the Federal Tax Service at egrul.nalog.ru
2.	Is the information about him in the state registers reliable?	FTS database egrul.nalog.ru
Reliability of the counterparty
3.	Financial condition according to the annual financial statements	Rosstat service at www.gks.ru/accounting_report Check accounting
4.	Are there outstanding tax debts	FTS database service.nalog.ru/zd.do
5.	How often does the counterparty sue	e-Justice service at kad.arbitr.ru Electronic system "Justice" bsr.sudrf.ru/bigs/portal.html
6.	Is there enforcement proceedings on the counterparty's debts?	Base of the Federal Bailiff Service at fssprus.ru
7.	Is the counterparty considered a dishonest supplier?	Service of the Federal Antimonopoly Office zakupki.gov.ru/epz/dishonestsupplier/quicksearch/search.html
8.	Is the counterparty undergoing bankruptcy proceedings?	Unified federal database at bankrot.fedresurs.ru
Counterparty registration
9.	Is the counterparty in the process of reorganization or liquidation	Unified State Register se.fedresurs.ru/Companies
10.	Does he face exclusion from the Unified State Register of Legal Entities	Single State Register at se.fedresurs.ru/Companies
Director and counterparty owners
11.	Real or "mass" leader	Service of the Federal Tax Service for checking the "mass character" 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 checking the disqualification of managers at service.nalog.ru/disfind.do
13.	Is the director of the counterparty entitled to sign documents	Service of the Federal Tax 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 citizens 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 (pledge, mortgage, etc.)	Rosreestr service at rosreestr.ru/wps/portal/online_request database of the Federal Chamber of Notaries www.reestr-zalogov.ru/state/index

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 farming, 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, see Table 2.

Table 2. Checking a legal entity by TIN

No. p / p	Online check result	Risk Explanation
1.	Information not found	The counterparty is not registered as a legal entity or individual entrepreneur
2.	An extract was received with a note in the section "Information about the founders (participants) legal entity»	Information about the owners of the counterparty is unreliable
3.	Received an extract 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 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 real risk 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

the date	What information will be available
August 1, 2018	average payroll number of employees application of special regimes participation in consolidated group taxpayers
October 1, 2018	income and expenses according to financial statements amounts of taxes transferred
December 1, 2018	tax violations arrears and debts on penalties and fines on taxes v1 December 2019 contribution violations arrears and arrears on penalties and fines on contributions

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

To conduct a due diligence check of a counterparty, it is enough to know the TIN of the organization or individual entrepreneur. Indeed, on the website of the Federal Tax Service there are several services with which you can check the counterparty by TIN for free online. Also, the check can be carried out, knowing the OGRN. If you often do due diligence checks on counterparties, approve the provision on due diligence of counterparties, in which you specify who and to what extent you will check (for example, depending on the transaction price), what documents should be collected for the counterparty as a result.

Interact with counterparty

If your counterparty is aimed at real cooperation, then you can get additional information about him from him. Of course, you need to rely on the fact that the counterparty will refuse to provide you with some information, for example, related to commercial or tax secrets. But it is quite possible to get a copy of the charter or any decisions of the LLC participants.

Do not neglect information from the Internet

The web now contains a lot of different information. It can also be used when checking a counterparty. For example, there are sites where ex-employees leave their opinion about the employer. Based on this information, we can draw conclusions about how your counterparty pays salaries to employees (“in an envelope” or not), and, accordingly, whether he pays personal income tax and insurance premiums in full.
True, do not forget that some Internet information must be treated very carefully - the same former employees can leave negative reviews about the employer, even if he did not actually violate the rights of employees.

A deal with an unreliable counterparty does not mean that you will be charged additional taxes

Even if you made a mistake when choosing a counterparty and it turned out to be a one-day business, this alone is not enough for the IFTS to charge you additional taxes, penalties and fines based on the results of the audit. After all, inspectors must prove that as a result of your actions with a problem counterparty, you received an unreasonable tax benefit. You can read more about this

28.08.18 70 411 28

And why does it matter

A firm can look good on the outside, have a beautiful office and a polite sales team, but inside there are huge debts, courts and a director on the run.

Alena Iva

And if you accept VAT deductible, the tax authorities can arrange the torn years for you just because the counterparty seems to her somehow unreliable.

Therefore, counterparties must be checked. Here's how to do it.

I’ll make a reservation right away: there are 16 ways to check a counterparty for different databases, sites and services, and if you use all of them, it will be worth the time. On the other hand, a counterparty that has passed all 16 steps is gold. If you started the check, and the first five stages turned out to be a failure, you can immediately refuse this counterparty - it is unlikely that you will find something good further.

How to check a counterparty: step by step

1. Request copies of the main documents from a potential counterparty.
2. Obtain an up-to-date extract from Rosreestr.
3. Check if the counterparty has a mass address.
4. Check if the director is disqualified.
5. Specify what kind of business the counterparty is running: small or medium. This will show the level of turnover of the company and the number of employees in the organization.
6. Check if the counterparty is bankrupt.
7. Check if the counterparty is excluded from the Unified State Register of Legal Entities.
8. Search for a counterparty in the database of bailiffs.
9. Check the counterparty in the file of arbitration cases.
10. Explore financial statements counterparty. This will show if he has a profitable business.
11. Check the passport of the head or individual entrepreneur for validity.
12. If on the part of the counterparty the contract is going to be signed by a person with a notarized power of attorney, clarify whether its term has expired.
13. If your counterparty must have a license to operate, check its validity.
14. See if the director is a nominee.
15. Check if the counterparty is making changes to the Unified State Register of Legal Entities.
16. Check if the counterparty is included in the register of unscrupulous suppliers.

Why check counterparties

Unscrupulous companies are very good at pretending to be trustworthy. You can not trust either abundant advertising on the Internet, or generous discounts, or expensive suits. That's why check counterparties according to documents.

Calculate those who will not fulfill their obligations. My clients often talk about dishonesty of partners. The beauty salon was poorly renovated and disappeared - the losses amounted to a third of the original repair amount. The customer did not pay the builders for the work performed for three years - it was necessary to sue, but the customer went bankrupt.

It often happens that the buyer accepts the goods and does not pay. Or vice versa: the supplier receives an advance payment and does not ship the goods. The check will help decide whether it is worth cooperating with the counterparty, or there is a risk that he will not fulfill his obligations.

Do not work with ephemera. The counterparty may turn out to be a one-day firm that was created a week ago specifically to take advances from customers and disappear. In this case, you will only lose money, but this is also unpleasant.

It may turn out that the company does not exist at all. There is a website, there is a name and an account for transferring money, but there is no legal entity, and deceivers are hiding behind the website.

Calculate the scammers. Your counterparty may be committing financial crimes, such as cashing out or taking illegal loans. In this case, law enforcement agencies will check not only the counterparty, but also you as his partner.

Avoid dealing with bankruptcy. You can contact a firm that is in bankruptcy. If you transfer money to such a firm, you will not see it soon, if at all.

Any transaction with a bankrupt, including yours, may be challenged in court by creditors. To get the money back, you need to be included in the register of creditors and wait for the end of the bankruptcy procedure, which can take several years.

Do not have problems with the tax. If the tax authority considers that you have not sufficiently checked the integrity of a potential counterparty, you may be denied a tax benefit. That is, you will not be able to pay less taxes - get tax deduction or apply a reduced tax rate.

A case from one's life. After tax audit one company received additional income tax and VAT in the amount of 10 million rubles. The fine and penalties went up another 4 million.

The reason for this was one supply contract. The tax office said that the firm did not show due diligence when concluding the contract: the counterparty could not conduct real economic activity, did not pay taxes and generally existed only on paper.

We went to court, but he sided with the inspection. It turned out that the counterparty was generally excluded from the register of legal entities.

During the audit, the tax authorities found out that the passport of the person who signed the contract on behalf of the counterparty does not exist, and the signatures are fake. Then the police joined this case - the real fun began. The police were looking for undelivered goods, CEO and raised the dishonest counterparty to the ears of all partners, including our unfortunate company, which in the end had to pay taxes and pay a fine.

Enforcement proceedings starts after winning cases in court. This suggests that a potential partner not only sues and loses, but also continues not to pay the bills.

On the same resource, you can also see tax arrears, they are also collected through bailiffs.

Check the counterparty in the file of arbitration cases

If there is no power of attorney on the site or it is revoked, the contract cannot be signed - such a transaction may be invalidated. First you need to contact the head of the counterparty, obtain evidence of the approval of the transaction and request a new power of attorney.

Check license validity

If your counterparty must have a license to carry out activities, it is better to check its validity - you never know. Without a license, he simply does not have the right to conclude transactions.

The presence of a license can be viewed in an extract from the Unified State Register of Legal Entities on the tax website, and its validity can be checked by address.

For example, you can check the license for the sale of alcohol in the register of licenses of the Federal Service for Regulation of the Alcohol Market, and for educational activities - in the register of licenses of the Federal Service for Supervision in Education and Science.

Inclusion in the register of unscrupulous suppliers does not immediately characterize the organization as unreliable. But along with other verification methods, it will create an overall picture of the counterparty.

Rules so as not to get confused and not forget anything

On August 1, the tax authorities published more information about the companies in the public domain. But this information, therefore, I have prepared Counterparty Verification Regulations, which can be printed and applied to transactions. This way you will show the tax or court that you have checked the partner in as much detail as possible.

Another regulation will help to decide whether it makes sense to work with a potential counterparty.

I recommend considering all verification steps as a whole. If a potential counterparty did not pass the test in one or two steps, you can clarify the reasons with him and then make a decision to conclude an agreement. If you see that the counterparty has not passed the test for most of the steps, it's not worth the risk - look for a more reliable partner.

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 - you will find out if the counterparty has cases in arbitration and whether they are digging under it bailiffs. 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.

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.