The lion's share of refusals to deduct "input" VAT and recognize transaction costs falls on unfair counterparties (NCs). Insufficient verification of a future business partner, especially in a major transaction, may threaten not only the risk of non-fulfillment of obligations under the contract, but also the claims of regulatory authorities for declared deductions and expenses on profit. You can protect yourself by carefully checking your partner in all possible ways. At the moment there are more than 17 of them.

Almost every company at least once in its life has faced a refusal to deduct value added tax and recognize income expenses due to an unscrupulous counterparty. Tax authorities recognize transactions with such persons as doubtful, expenses unconfirmed and overstated, and tax benefits unjustified. A partner who at the conclusion of the transaction seemed reliable and quite real is subsequently recognized by the tax authorities as a “one-day” or “transit company”. A reasonable question arises, how to check the counterparty before an important transaction and prove to the tax authority the exercise of due diligence and caution. There are several ways that can be divided into 5 groups:

• Electronic verification services (FTS, FAS, FMS FSSP, RNP, etc.);
• Requests to state bodies (tax inspections);
• Provision of a package of documents from a partner in the transaction;
• Personal meeting with the counterparty (his representative)
• Survey of companies and individual entrepreneurs who cooperated with this supplier/contractor/executor/seller;
• Studying the website of the company / individual entrepreneur and reviews about it on the Internet

How to threaten an organization with cooperation with an unverified partner

• Material losses, broken deals, "tarnished" reputation
• Refusal to deduct (reduce) VAT;
• Additional charge of value added tax;
• Refusal to recognize as justified expenses for the purpose of taxation of profits and to reduce the tax base for the disputed person;
• Additional accrual of income tax (NP);
• Bringing to tax liability for non-payment of VAT, NP amounts;
• Accrual of fines, penalties
• Appointment of an on-site tax audit (GNP)

Interaction with a dubious company (entrepreneur) may be the basis for the appointment of GNP. This right is granted to regulatory authorities by clause 12 of the Concept for on-site inspections:

This paragraph involves the use of tax evasion schemes, tax minimization. The use of "one-day firms" is one such scheme. It consists in reducing the tax burden on VAT and profits, illegal reimbursement of value added tax from the budget, unreasonable recognition of expenses on profits. Therefore, interaction with unverified companies (IP) recognized by the tax authorities as unscrupulous, “one-day” threatens the taxpayer with an on-site audit. The main document that the regulatory authorities are guided by in this situation is the Decree of the FAS Plenum No. 53. It defines the main criteria for a person to exercise due diligence and caution (DOIO).

It should be noted that at the moment there is no clear list of actions, the commission of which will be an unambiguous confirmation of the manifestation of PPI. Even when carrying out all the methods of verification listed below, the tax authority may recognize the counterparty as unfair, and the tax benefit unreasonable.

The reason is that at the moment taxpayers do not have the rights that are granted to state bodies, in particular: interrogating the heads and founders of disputable counterparties, inquiries to banks and inspections at the place of registration, requesting documents and much more. But using all possible ways to check a trading partner is more likely to save you from the risk of adverse consequences.

Electronic resources for checking the counterparty

Using the websites of official government agencies, you can get basic information about a future business partner, find out if a legal entity is in the process of bankruptcy, making changes to the Unified State Register of Legal Entities, whether the main persons of the company are disqualified, check the accuracy of the basic data of legal entities and much more.

Website of the Federal Tax Service

It should be noted that a disqualified person does not have the right to sign documents on behalf of the company, so it is advisable to use this search when concluding large transactions.

If the counterparty is not available at the registration address, this is very often another sign of the taxpayer's bad faith, which is referred to by the tax authorities during the audit.

To find out if the organization is a plaintiff or a defendant, you can refer to the filing cabinet of arbitration cases.

When checking information using Internet resources, it is necessary to save screenshots of checks to confirm the fact of PMO in the event of claims from the tax authorities.

Obtaining an extract from the Unified State Register of Legal Entities

One of the main ways to check the legal capacity of an organization before concluding contracts is to obtain an extract from the state register. The performance of this action, even in the absence of other evidence, may serve as a basis for confirming the fact of the manifestation of PPI when choosing a business partner. There are two ways to get an extract from the Unified State Register of Legal Entities:

• Through the tax authority;
• Through an electronic request on the website of the Federal Tax Service

To obtain an extract in paper form, you must pay for the services for its submission in the amount of:

• 200 rub. - the deadline for receipt is five days from the date of receipt by the tax authority of the request;
• 400r. - urgent statement, the term of receipt of which is 1 day.

It is also necessary to make a request for the submission of this extract. It is compiled in any form. It must contain the name, TIN, PSRN of your organization and counterparty, postal (e-mail) address and telephone number of the applicant.

To receive an electronic statement, you must have a personal account of the taxpayer or be registered on the website of the Federal Tax Service.

An extract in electronic form is provided free of charge, has an EDS and is equivalent to a paper one.

Obtaining a package of documents from a future partner

A sign of conscientiousness and caution when choosing a business partner will be the fact of requesting the last package of necessary documents, including:

• Charter;
• Certificate of state registration;
• Certificate of registration with the tax authority;
• Decision on the election (appointment) of the head of the legal entity;
• License or certificate of admission to certain types of work (SRO)

You can check the license on the site corresponding to the type of work. The validity of the data of the SRO certificate - on the website of the self-regulatory organization, as well as by requesting an extract from the register of SRO members.

It should be noted that these documents must be valid not only at the time of conclusion of the contracts, but also at the date of recognition of expenses.

• Documents confirming the authority of persons entitled to act without a power of attorney.

Such documents are: a copy of the passport of such a person, a copy of the order for employment, a copy of the minutes of the general meeting of founders, a copy of a bank card, a power of attorney, if such a person is not the head of the organization.

Copies must be certified by the seal and signature of the relevant person.

It is also desirable to verify the signatures in the passport and bank card.

You can verify the authenticity of the identity document on the FMS website.

You can also request from the organization additionally:

• Statement of the status of settlements with the budget;
• Letters of recommendation from companies that cooperated with this legal entity;
• Certificate of cost and quantity of fixed assets;
• On the availability of labor resources;
• Balance sheets and income statements
• Business partner website and reviews
• It is also worth carefully studying the company's website, if it contains the TIN and certificate numbers, compare them with the documents received on purpose. It is also necessary to carefully check the reviews about the organization on the Internet.

Personal meeting with the CEO

Before concluding a deal, a major contract, it is better to meet with the director or manager in person. Very often, transactions carried out "in absentia" and by mail raise doubts with the tax authorities and, as a rule, justified.

In conclusion, it should be noted that all of the above checks of the counterparty, even in the aggregate, cannot serve as 100% confirmation that the organization will be a bona fide taxpayer, but they will help confirm the fact of the manifestation of DPI when choosing a party to the contract. As a rule, even if the tax authorities refuse to deduct and recognize expenses for a disputed legal entity, the courts take the side of conscientious taxpayers if they have documents confirming the manifestation of DIO.

You can also get acquainted with these and other ways of checking legal entities in the following video:

Summing up the above, we will briefly reflect the ways to check the future partner for reliability:

• Through Internet resources (website of the Federal Tax Service, FMS, FAS, FSSP, Registers of unscrupulous suppliers and information about the facts of the activities of legal entities);
• Request for a package of documents;
• Obtaining an extract from the state register;
• Checking the company's website and reviews;
• Personal meeting with the head of the organization

Taxpayer Identification Number (TIN, read "ienen") 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 (IP) 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 IP status can obtain a TIN in two ways:

1) simultaneously with assigning them the status of an individual entrepreneur and issuing a certificate of registration as an individual entrepreneur;
2) at any time before registration as an individual entrepreneur (in this case, upon registration You don't need to get a TIN again.).
Without a TIN, an individual will not be able to obtain IP status.
Legal entities and individuals with the status of an individual entrepreneur, when concluding any contracts, are obliged 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 IP status

Individual can get a TIN from the tax authority at the place of residence.
Currently obtaining TIN by individuals is voluntary. An exception: TIN is mandatory for an individual when appointing him to the position of a civil servant.
In practice, when applying 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.

TIN check

Anyone on our site can free check the correctness of the TIN 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 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 a 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 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 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 regulatory legal acts, and is absent 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 recognized as unreasonable 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, 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 tax registration, a letter from statistics, which indicates activity codes, documents proving the identity of the counterparty and confirming his authority .

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.

The Privacy Policy (hereinafter referred to as the Policy) was developed in accordance with the Federal Law of July 27, 2006. No. 152-FZ "On Personal Data" (hereinafter - FZ-152). This Policy defines the procedure for processing personal data and measures to ensure the security of personal data in the vipiska-nalog.com service (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen in the processing of his personal data, including the protection of privacy rights , personal and family secrets. In accordance with the law, the vipiska-nalog.com service is informational in nature and does not oblige the visitor to make payments and other actions without his consent. The collection of data is necessary solely to contact the visitor at his request and inform about the services of the vipiska-nalog.com service.

The main provisions of our privacy policy can be formulated as follows:

We do not share your personal information with third parties. We do not share your contact information with the sales department without your consent. You determine the amount of personal information disclosed.

Collected Information

We collect personal information that you knowingly agreed to disclose to us in order to obtain detailed information about the company's services. Personal information comes to us by filling out a questionnaire on the site vipiska-nalog.com. In order to receive detailed information about services, costs and types of payments, you need to provide us with your e-mail address, name (real or fictitious) and phone number. This information is provided by you voluntarily and we do not check its accuracy in any way.

Use of the information received

The information you provide when filling out the questionnaire is processed only at the time of the request and is not stored. We use this information only to send you the information you subscribed to.

Providing information to third parties

We take the protection of your privacy very seriously. We will never provide your personal information to third parties, except when it may be directly required by Russian law (for example, at the request of a court). All contact information that you provide to us is disclosed only with your permission. Email addresses are never published on the Site and are used by us only to contact you.

Data protection

The Site Administration protects the information provided by users and uses it only in accordance with the accepted Privacy Policy on the Site.

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

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

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

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

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

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

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

Why test yourself

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

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

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

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

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

Step one

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

The home page will look like this.

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

step two

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

Step Three

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

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

Theoretically, if the audit were not carried out in relation to the mentioned firms, but, let's say, in relation to a potentially dishonest organization, already at this stage it would be possible to establish whether this organization is operating, where it is really registered and when.

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

Step Four

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

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

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

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

Step Five

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

What information about the counterparty can be obtained

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

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

From the second example, it becomes obvious that the information that can be learned