Tax verification of partners by tax identification number. Judicial practice on similar disputes

Risk - integral element entrepreneurial activity. However, it is reasonable to strive to minimize it. Moreover, exercising due diligence when conducting business is necessary requirement imposed on companies by regulatory authorities. After all, without checking its counterparties, an organization may encounter partners who do not fulfill their obligations, or even one-day companies. Considering that in the Federal Tax Service system, the TIN (taxpayer identification number) is the main unique attribute of an organization, individual entrepreneur or individual, it is by it that you can get important information, which will allow us to draw a conclusion about the reliability of the counterparty. Or perhaps the organization simply wants to clarify the legal address of another company or full name. her leader. We will tell you in our material how the Federal Tax Service of Russia on its website helps organizations check their partners.

Federal Tax Service: check by TIN

On the Federal Tax Service website you can check the counterparty by TIN in several ways.

The most common is the online service “Business risks: check yourself and your counterparty” (nalog.ru / Electronic services). By entering the organization's INN in this Federal Tax Service service, you can find out the full name of the organization, its legal address, OGRN, INN, KPP and state registration date. In the same place, if there was a termination of activity or invalidation of registration, their dates will be indicated. Here you can download an extract from the Unified State Register of Legal Entities, which contains more detailed information about the organization: size authorized capital and information about the founders (participants), information about persons acting on behalf of the organization without a power of attorney, types of activities according to OKVED and other data.

Also on the website of the Federal Tax Service, the organization's TIN will help answer the question of whether the company made decisions on liquidation, reorganization, reduction of authorized capital, as well as other facts, reports of which should be published in the Vestnik magazine state registration" To do this, you need to contact the online service “Messages of legal entities published in the journal “Bulletin of State Registration””.

If the tax authority has made a decision regarding an organization regarding its upcoming exclusion from the Unified State Register of Legal Entities, such information is also published in the journal “Bulletin of State Registration”. You can check such information using your TIN on the Federal Tax Service website.

Entrepreneurial activity- it's always a risk. Including the risk associated with a lack of information about partners (buyers, suppliers, contractors), especially about their financial condition and business reputation.

Even a deal that is well thought out in terms of ensuring the fulfillment of obligations, if concluded with a fraudster, can result in large material losses.

You can verify the reliability of your partner and partially protect yourself from unscrupulous performers and customers by using the online electronic service posted on the website nalog.ru, “Check yourself and your counterparty.”

Request it from your counterparty constituent documents, TIN, or main state registration number. The service “Business risks: check yourself and your counterparty” nalog.ru by TIN or OGRN will provide more accurate information about any legal entity, individual entrepreneur or peasant (farm) enterprise. The fact is that several companies with identical names and entrepreneurs with the same last name, first name and patronymic can be registered, even in the same region.

Follow the link. When creating each request, you need to enter the code from the image. Using the capabilities of the site, generate a current extract from the Unified State Register legal entities or individual entrepreneurs(Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs). From it you will find out when and where the company was registered, who its founders and managers are. Get information about species economic activity enterprises, existing licenses, if the activity is licensed.

To avoid losing profits or even being subject to criminal prosecution for participating in corruption schemes and money laundering, before concluding an agreement, collect and analyze information about your counterparty.

Using the information posted on the page "Check if your business is at risk?" Make sure your potential partner meets the criteria listed below.

1. The organization is active and is not threatened with exclusion from the register of legal entities by decision of the tax inspectorate.
2. The types of activities necessary for the execution of the contract are included in the list OKVED organizations or entrepreneur, has all the necessary permits and licenses.
3. The future partner is not in the process of liquidation or reorganization.
4. The head of the company is not included in the register of disqualified persons, and disqualified persons are not members of the executive bodies of the organization.
5. The leader or founder is not a “mass” leader or founder. Such information is especially important if it turns out that one of the controlled companies is in bankruptcy or is a defendant for a significant amount.
6. The company is not registered at the address of mass registration of legal entities. Registration in itself, for example, at an address in a business center, is not yet an alarming factor. But this is worth paying attention to if there are other signs of a “fly-by-night company.”
7. A legal entity is not included in the list of those that have tax arrears and have not submitted tax reports for more than a year. However, it is not yet possible to obtain such information regarding individual entrepreneurs.

Check yourself and your counterparty - “nalog.ru” official website

As of June 1, 2019, it will be possible to check yourself and your counterparty in even more detail. nalog.ru is the official website of the Federal Tax Service using the online service “Business risks: check yourself and your counterparty / Check if your business is at risk?” will provide the opportunity to access data that was previously considered private. You can find out the following information about a business partner:

• The amount of income and expenses for the year according to financial statements.
• Information about the number of employees.
• The special tax regime applied by the organization (simplified system (STS), single tax on imputed income (UTII), etc.).
• Amounts of arrears on taxes, fees, insurance premiums, debts on penalties, fines.
• Amounts of taxes and fees paid for the year.

In turn, your counterparty will have at its disposal similar information about your company.

How to use this information?

Based on data for the previous year on income and expenses, the number of employees, taxes and fees paid, you can determine the scale of the organization’s activities and compare it with the volume of the contract being concluded. Is it realistic that a company that has received at most a couple of million rubles in revenue in a year, having only 1 person on its staff (most likely a director), is able to fulfill a construction contract worth 500 million?

Overdue debt to the tax office can lead to blocking of accounts in all banks. It can also be a signal that the partner is undisciplined and uncommitted, or that he has financial difficulties.

nalog.ru. Check the counterparty by TIN, and not fall for the bait of the “great combinators”

Government agencies constantly publish on their websites open information, at their disposal, thereby giving business partners the opportunity to study each other.

The services of the website of the Federal Tax Service nalog.ru - verification of the counterparty reveal the basic data about the counterparty described above.

The official website of the Federal Bailiff Service fssprus.ru allows you to obtain information about open enforcement proceedings using the “Data Bank of Enforcement Proceedings” service.

Using the “Card Index of Arbitration Cases” service, located on the website of the Supreme Arbitration Court of the Russian Federation arbitr.ru, you can obtain data on the participation of a potential partner in legal proceedings.

Study your counterparties, use these and others available sources information. Thus, you will protect yourself from cooperation with unscrupulous partners, reduce tax, financial risks, risks of loss of business reputation.

We have developed a convenient online service to check yourself and your counterparty on the tax service website. You can check the counterparty by TIN, power of attorney, registration certificate, financial statements and so on.

Why does a company need to check itself and its counterparty?

Tax authorities pay particular attention to how well a company has checked its counterparties before entering into transactions with them. If inspectors believe that the company did not exercise due diligence, they may remove expenses, VAT deductions, or even invalidate transactions. To avoid this, check yourself and your counterparty.

How can an accountant work under the new rules? Since 2017, a record number of amendments have come into force. IN the nearest number magazine "Russian Tax Courier" we will publish a large table of changes with detailed advice experts on how to profitably apply innovations in practice. as a gift you will receive access to online services, legal framework and encyclopedias on all reporting forms with examples and ready-made samples. Hurry up to subscribe,

How to check yourself and your counterparty: follow the step-by-step instructions

Counterparty due diligence is a set of steps that helps you ensure that transactions with a potential or existing partner will not lead to adverse tax consequences. So, let's start checking step by step.

Step #1. Extract from the Unified State Register of Legal Entities.

First of all, you need to check the counterparty on the tax service website at nalog.ru. In the electronic services section, go to the “Business risks: check yourself and your counterparty” service. Here you can find information on state registration of legal entities, individual entrepreneurs, and peasant (farm) households.

The service allows you to exercise due diligence when choosing a counterparty (supplier, contractor), provides information on the state registration of legal entities, individual entrepreneurs, peasant (farmer) farms, and allows you to search for information in the register of disqualified persons.

What the service shows

The service contains information about mass registration addresses; information about persons in respect of whom the fact of impossibility of participation in the organization has been established in court, information about legal entities that are absent at their legal address.

The service generates the search result in a table. When a counterparty, for example, is liquidated, the column “Date of termination of activity” will be filled in the table. Then download the full statement. The service presents it as a PDF file. The extract shows why the inspectors excluded the company from the Unified State Register of Legal Entities. It is important.

After all, if the counterparty is reorganized, its debts will be transferred to the legal successor. This means there is no reason to recognize income and expenses. It’s a different matter if the counterparty himself decided to liquidate or was declared bankrupt. Then the company must take into account accounts payable in income, and have the right to include outstanding debts of counterparties in expenses.

To confirm the liquidation of a counterparty, order an electronic statement with an enhanced qualified electronic signature. It's also free. An electronic statement with an enhanced signature is equivalent to a paper document with a tax stamp (letter of the Ministry of Economic Development of Russia dated 06/27/16 No. D28i-1629 and information letter of the Bank of Russia dated 01/20/16 No. IN-015-55/3).

You can search for a person of interest by legal entities and individual entrepreneurs.

How to check a legal entity?

Search for legal entities by OGRN/TIN or name of the legal entity.

How to check an individual entrepreneur?

If you are looking for an individual entrepreneur, enter your OGRNIP/TIN or full name and region of residence.

Electronic extracts from the Unified State Register of Legal Entities are not reliable

Document: letter of the Federal Tax Service of Russia dated 09/02/16 No. ED-3-14/4045@
Consequences: it has become more difficult to verify the counterparty

For companies that want to ensure the reliability of a counterparty, it is now risky to rely on an electronic extract from the Unified State Register of Legal Entities. So, even if the tax authorities made an entry in the register about the unreliability of information about the counterparty, this information is not yet in the electronic extract. The Federal Tax Service informed about this in a letter dated 09/02/16 No. ED-3-14/4045@.

Tax officials have the right to make an entry about the unreliability of information in the register if an audit shows that the information in the Unified State Register of Legal Entities does not correspond to reality (clause 6 of article 11 Federal Law dated 08.08.01 No. 129-FZ). But first, inspectors will ask the company to correct the data in the register. The organization will be given 30 days to do this. If the company does not submit new information about itself, inspectors will make a note in the register. And the director of the company will be fined under Part 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation (decision of the magistrate of judicial district No. 1 of the Alekseevsky district and the city of Alekseevka, Belgorod region dated 08/06/14 No. 5-472/2014). In addition, subsequently, for three years, the director of such a company or participant will not be able to register a new organization.

For counterparties of organizations for which there is a record in the Unified State Register of Legal Entities about unreliable information, such a record carries increased tax risks. Inspectors may remove tax expenses or refuse VAT deductions. Therefore, if the company is facing a major transaction, request an extract from the Unified State Register of Legal Entities for the potential counterparty in paper form.

The Federal Tax Service claims that it will soon finalize its electronic services. Then a record of unreliable information will be indicated in the “additional information” column of the electronic statement.

Step #2. Checking the counterparty by TIN: valid TIN of legal entities

One of the most important stages checking your partner - checking the counterparty by TIN. In a separate thread on the tax website, check your partner’s TIN and make sure it is valid. For example, as reported on the official website of tax authorities nalog.ru, as of June 8, 2016, a total of 1,702,145 valid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check the TIN?

Select your region on the tax service website. Next, enter the TIN into the empty field and click “Search.”

Step #3. Invalid certificates

In total, as of May 12, 2016, 3,599,823 invalid certificates were registered in the database of the Federal Tax Service of Russia for the city of Moscow

How to check the certificate?

Ideal wording for regulations on online verification of counterparties

Companies prefer to check their counterparties for risks through online services of tax authorities. It's fast and free. But now judges are increasingly deciding that one check through the Federal Tax Service website is not enough. In their opinion, it is necessary to use other publicly available information that can be found for free on the Internet (resolution of the Eleventh Arbitration Court of Appeal dated February 27, 2015 No. A72-5803/2014). Moreover, judges themselves now often give hints on where to get data for verification.

Step #4. Checking the counterparty by TIN: invalid TIN of individuals

In a separate service on the tax service website, anyone can check the counterparty by TIN. This verification of the counterparty by TIN is carried out using the database of invalid TINs. For example, as of June 8, 2016, a total of 3,797,733 invalid TINs of individuals were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check by TIN?

Select your region on the tax website, and then start checking using the information you have: TIN, inspection code or the period when the TIN was invalid.

Step #5. Checking the counterparty by TIN: invalid TIN of legal entities

Checking the counterparty by TIN also includes such a stage as checking whether the partner’s TIN is included in the database of invalid TINs. For example, according to information on the official website nalog.ru, as of June 8, 2016, a total of 1,111,000 invalid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check by TIN?

Select your region on the tax website. Then enter the TIN, checkpoint or the period when the TIN was invalid. It is not necessary to enter all the data at the same time.

Step #6. Checking foreign counterparties

The Federal Tax Service website has a new electronic service through which a company can check a foreign counterparty. This additional opportunity check the reliability of a business partner. Previously, companies could check online only Russian counterparties in the section “Business risks: check yourself and the counterparty.”

The service provides access to information from the state register of accredited branches and representative offices of foreign legal entities (Clause 11, Article 21 of Federal Law No. 160-FZ dated 07/09/99). The company will be able to find out the full name of the branch or representative office and its address, as well as the date when it was assigned government number records of accreditation or the date of its termination.

To check a foreign counterparty, go to the tax authorities’ website nalog.ru and go to the “Electronic Services” section (on the right on the main page of the site). Select “Register of accredited branches and representative offices of foreign legal entities (RAFP)”. The service is free and the database is open access. To check, specify one of the search options:

— INN/KPP;
- Name;
— state accreditation record number (NRA).

It is safer and faster to search for a counterparty using the TIN. This is a mandatory detail; it is not necessary to provide a checkpoint. When only the name is known, you can refine the search and select the region in which the counterparty is located. Fill in the required fields with an asterisk in the search card, enter the numbers from the picture and click on search.

A list of branches and representative offices will appear on the screen foreign companies, which will fit the given parameters. To save to your computer detailed information about the company in PDF format, click on the icon on the right. The extract will also contain data on the types of activities of the foreign counterparty, the number of personnel, information about the manager, details of certificates, etc.

Check even those counterparties from whom accountables buy household goods

Who won the argument: inspection
Details of the judicial act: Resolution of the Arbitration Court of the North Caucasus District dated May 23, 2016 No. A53-5042/2015
Issue price: 269 ​​thousand rubles

The organization gave employees money on account to pay for parking and purchase household supplies. Accountants prepared expense reports and attached cash receipts to them.

During the audit, tax officials discovered that the checks indicated non-existent TINs, and the sellers themselves were not registered in the Unified State Register of Legal Entities. The auditors considered the transactions fictitious and excluded the cost of household goods and parking from tax expenses. And employees were additionally charged personal income tax.

The court supported the inspectors. The company gave money to accountants for three years. But during this time, she never checked the suppliers, at least using the Russian Federal Tax Service database. The organization did not show due diligence when choosing contractors. Therefore, it bears all the risks that arise when working with an unscrupulous supplier (clause 10 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53).

Arbitrage practice on similar disputes

Previously, the courts allowed the company to take into account expenses, even if the hotel receipt contains a fictitious TIN (rulings of the Arbitration Court Ural district dated 08/28/15 No. F09-5678/15 and FAS of the North-Western District dated 11/15/12 No. A52-1635/2012). After all, the employer cannot check the hotel in advance, since he does not know where the business travelers will stay.

Step #7. Nine useful sites for online verification of a counterparty

We've rounded up nine more official sites here that you should check out:

Checking the power of attorney with the counterparty's representative

On the Internet you can check whether the power of attorney from the representative of the counterparty has been revoked. The website of the Federal Notary Chamber www.notariat.ru contains a database of revoked powers of attorney. It includes only those powers of attorney that have been certified by notaries. The database is also available at the link http://reestrdover.ru/. It is advisable to use it for a comprehensive check of the counterparty before concluding an agreement.

The database is not publicly available. It can only be used to check whether a specific power of attorney has been revoked. To do this, you need to know at least one of the following details of the power of attorney:

—date of certification by a notary;
- registry number.

This information is indicated on the search page. The result is displayed in the form of a table (see screenshot below). It additionally reflects:

— information about the notary who certified the power of attorney;
—date and time when information about the revocation of the power of attorney was entered into a single information system notary office

If the power of attorney is not revoked, at the end of the search a message appears: “A total of 0 records found. Refine your search terms."

The presence in the database of a power of attorney presented by a representative of the counterparty is an alarming sign. After all, this person does not have the authority to conclude a transaction or perform other actions on behalf of the counterparty. If the organization nevertheless concludes a deal with him, there is a high risk that it will subsequently be declared invalid (clause 1 of Article 166 of the Civil Code of the Russian Federation). For example, according to a claim by a company on whose behalf a representative acted.

Another possible scenario is that the tax authorities will consider this counterparty to be a one-day company. Especially if there are other signs of dishonesty. As a result, they will deny the organization the deduction of “input” VAT and accounting for expenses on transactions with this counterparty.

Checking the counterparty's financial statements

An unscrupulous counterparty may not only fail to pay for the supply, but also become a reason for additional taxes. You can assess the reliability of potential partners for large contracts by analyzing their financial statements for the past year. Companies are required to submit it to inspection and statistical office(Subclause 5, Clause 1, Article 23 of the Tax Code of the Russian Federation and Clause 1, Article 18 of the Federal Law of December 24, 2011 No. 402-FZ “On Accounting”) Moreover, it is now in the public domain.

How to obtain counterparty financial statements

Request from the counterparty.

Since accounting statements are not a commercial secret (Clause 11, Article 13 of Federal Law No. 402-FZ dated December 24, 2011), a refusal to provide them should raise red flags. The disadvantage of this option is that the counterparty may issue a falsified balance sheet in order to appear in a favorable light. After all, it is not difficult to falsify a mark on the receipt of data by tax authorities on photocopies of the balance sheet.

Obtain from Rosstat on the Multistat portal.

The service address is www.multistat.ru → Online information resources of the Rosstat State Medical Center → Enterprises and organizations. But the information will be paid (at the time of signing the number - 398 rubles). In addition, reporting enters this database with a delay. At the time of writing, the Multistat website indicated that the system was updated on June 11 and contains reporting for 2005-2014.

Get it on the government services portal.

Portal address - beta.gosuslugi.ru → Popular services → All popular services → All services (by department) → federal Service state statistics > Receipt by interested users of annual accounting (financial) reporting data.

The portal operates on the same database as Multistat, so there are delays in the publication of data. But here reporting is provided free of charge and within a few minutes of request

First stage. Compare the dynamics of indicators over several years

Analysis of financial statements for two or three years in a row will reveal trends in the activities of a potential counterparty. There are many indicators. We have listed the most informative ones in the table below.

EXAMPLE.

LLC "Company" plans to enter into a large supply agreement with a new buyer - LLC "Counterparty". Analyzing the financial statements of the future partner, the company revealed a two-fold decrease in the return on sales ratio from 2014 to 2015. The management of LLC "Company" decided to conclude an agreement with the counterparty for a smaller amount.

Tax authorities’ references to the low profitability of counterparties most often do not find support in court. An example of this is the determination of the Federal Antimonopoly Service of the Ural District dated December 20, 2013 No. F09-13580/13. But there are decisions in favor of the inspectors (resolution of the Arbitration Court of the North Caucasus District dated December 14, 2015 No. F08-9113/2015). Therefore, it is safer to analyze the dynamics of coefficients at least for suppliers with whom the company plans to enter into large contracts.

The counterparty is similar to a one-day company. What argument of the tax authorities turns out to be the last straw in the dispute?

If a supplier has signs of being a one-day company, tax authorities consider transactions with him fictitious. As a result, the buyer suffers. Inspectors refuse to allow him to deduct VAT and account for expenses on these transactions. We are talking about the following typical signs of a one-day event:

— there are no fixed assets or other property on the counterparty’s balance sheet, without which it is impossible to fulfill obligations under the transaction;
— there is one person on staff, usually CEO, aka Chief Accountant and the sole founder;
— the supplier has no expenses for current activities — for payment utilities, rent, communication services, salary payments;
- the counterparty is registered at the mass registration address, there is no office or employees at it;
— the supplier does not submit reports to the inspection or submits them with zero or minimal turnover;
- he does not pay taxes and insurance contributions to funds or pays meager amounts.

Many courts reject the tax authorities’ arguments and cancel additional assessments if the buyer has proven the reality of the transaction. After all, even a respectable company may have such signs. For example, to provide consulting services, it is not necessary to have a staff of 200 people and production equipment worth 40 million rubles.

But if controllers find something else questionable in transactions, the courts agree with them. From recent judicial practice, we selected arguments that turned out to be the last straw that swayed the arbitrators in favor of the tax authorities. Let's see how to prevent the same mistakes and avoid additional charges in the article

The Federal Tax Service Russian Federation has several online offices that help individuals and legal entities fully obtain reliable information in a timely manner online. You can access the tax website using a computer, tablet or mobile phone.

The modern tax office is developing an official website for various purposes; individuals and legal entities, as well as individual entrepreneurs, can use it. The given vector for digital promotion in the public sector is being carried out ahead of schedule. Many have already appreciated all the services and functions that can be worked with remotely, without having to visit the tax office.

Tax official website - Federal Tax Service of Russia

The official website of the tax Federal Tax Service of Russia is available 24/7 on the Internet at: www.nalog.ru(NALOG RU) is the only representative office of the Federal Tax Service that is completely owned and controlled by the state.

It is worth noting the high growth in popularity of the resource, which is associated with the provision of services in demand for the population remotely. Now it's much easier to keep track of basic information about paying taxes, insurance premiums and getting first-hand information about other options that can be obtained online.

Main projects:

1. Tax ru - general, informational, main portal.
2. LKFL ( old version) and LKFL2.nalog.ru (new account) for FL.
3. LKUL.nalog.ru - for legal entities.
4. LKIP.nalog.ru - for individual entrepreneurs.

WWW NALOG RU (NALOG RU): electronic services

This is a central project, by visiting which you can determine further actions. Immediately after entering the site, it is recommended to personalize the settings for the region of your location; you can select it in the upper left part of the main navigation menu.

Here you can read news not only taken from funds mass media, but also from the original source about upcoming changes in taxation, the procedure for registration or liquidation of legal entities, as well as many additional information for work.

The main list of services that can be used remotely:

• Registration of legal entities and individual entrepreneurs. Allows you to get acquainted with full list documents that are necessary for registration and registration of an LLC or individual entrepreneur, as well as a reference book on the main codes of foreign economic activity.
• . The service allows you to find out your personal tax identification number from your passport in 1-2 minutes without visiting the Federal Tax Service. All you need to do is enter your full name, date of birth, as well as the series with the passport number and the date of issue.
• Business risks: check yourself and your counterparty. Be confident in the solvency of the supplier or the reliability of the contractor.
• Pay your taxes. The name speaks for itself, here you can pay all taxes both for individual, and legal.
• Unified Register of Small and Medium-Sized Enterprises - provides access via TIN to the main records in the register about individual entrepreneurs and LLCs.
• Online registration for an appointment with the inspection. A very convenient option, without leaving your home, will help you make an appointment at the desired department and with a specific specialist on a convenient date and time.
• Frequently asked questions. Most questions can be answered in this section.
• Labeling of goods in accordance with state standards.
• Definition of OKATO, OKTMO by address (street, city or zip code).
• Generating payment orders and online filling out documents for tax payment.
• Clarification of tax details according to your TIN. As a result of the request, you will find out the correct name of the department, where it is located, and also see the basic contact information and OKPO code.

Additional functions provided by the Federal Tax Service:

• State registration of individual entrepreneurs and legal entities.
• Register of entrepreneurs and legal entities. A unified database of legal entities in the form of a register. To check, just enter the full name of the company or TIN.
• Statistical and analytical materials.
• Registration of cash register equipment and registration of online cash registers.
• Tax Code and others legislative documents in a modern edition. All documents are constantly updated and revisions of materials are published in this section.
• Tax calendar. Quickly coordinates deadlines based on current dates tax reporting and other events.
• Contact information and definition of the displayed version of the site by city. On the first visit, the project offers to select the user’s location automatically to present information in accordance with the region of presence.

How to find the right tax office website

There are several websites that perform specific functions and are intended for different purposes. For example, there are NALOG RU, EGRUL.NALOG.RU, LKIP.NALOG.RU and LKUL.NALOG.RU. Let's look at each of them in more detail.

LKFL.NALOG.RU (old version)

Hotline

To timely resolve issues that have arisen and receive highly qualified support from a Federal Tax Service employee, a multi-channel telephone number has been created for free calls within the Russian Federation - 8800-222-22-22.

Please note that after connecting to back side call will be greeted by an automatic robot with tips for selecting thematic sections. If the question requires live communication, you must wait for a connection with the operator, which can take 10-30 minutes or more due to the heavy line load.

All companies and individual entrepreneurs, both newly registered on the market and those that have been operating for a long time, prefer to do business with reliable counterparties. But the emergence of new partners, especially in large transactions, can cause certain risks. Therefore, you need to know how to check a counterparty on the tax website using the TIN or using other services. Check yourself and your counterparty using the services.

It is quite important not only to check the counterparty on the tax website using the TIN, but also to check yourself, because this will be very useful action for company owners.

On the other hand, you will be able to find out how your partners see you. After all, not only will you be checking your future partner, but you will also be checked for trustworthiness.

So, for example, you can additionally find out:

• Whether or not you have tax debt. If there is one, then it is advisable to pay off your debts as quickly as possible, otherwise your current account may be blocked.
• To ensure control over the work of the accounting department in terms of the completeness and quality of the reporting provided to the tax authorities.

Why should you check the reliability of your counterparty before concluding a contract?

It is best to enter into long-term contracts with reliable clients, especially for large transactions. When concluding a new contract, it is advisable to check who you will be dealing with. And this needs to be done by both new and experienced companies.

But even in a permanent partner we cannot always be sure. Therefore, you can check the counterparty on the tax website using the TIN or on another service to prevent a serious mistake.

Here is just some information that checking the counterparty by TIN can provide:

• The manager is not trustworthy. This is the first call you may receive. Such a person can also be a fictitious person and be registered in several companies at once. So, for example, it’s worth thinking about if you are holding a tender and several companies with one director are applying for it at once.
• The company is in the process of liquidation, bankruptcy or reorganization. This can happen if the counterparty decides to withhold this information. By starting a business with such a company, you may not get your money, but end up in a queue of debtors.
• The partner company does not have a permit or license for the type of activity they carry out. It will also be extremely important to know this so as not to set yourself up.
• A ban on conducting a certain type of activity.
• The timing of activities is different than announced. Companies may advertise that they have been in business for longer than they actually have in order to appear more reputable. This is already the first signal that you shouldn’t deal with such people.
• The legal address of the company is massive. This is not a fundamental criterion, which does not mean that it is better not to do business with such a counterparty, but it is worth being wary and conducting a more detailed check.
• The company details do not match the data provided. This fact can arise either from the banal carelessness of the person who prepared the documents, but also as a result of deliberate deception. Incorrect details can result in problems for you, for example, when filing an alcohol return or a VAT return.
• The company does everything and has everything. This happens with fly-by-night companies and with companies that engage in financial fraud and deception.

Collecting information is only part of the story; the next step will be live communication in the partner’s office. In this case, you should pay attention to the company sign and how long it has been at this address. As a rule, fly-by-night companies simply do not have a sign. Even the presence of a website does not always mean that a partner is reliable.

Attention! In order to carry out a quick check, you can use the services of an online service - it is not free, but a big advantage will be the general collection of data and ready-made output. What you will do manually during the day - you can do in 5 minutes - check yourself and your counterparty.

What should be requested from the counterparty to verify it?

If you decide to check a counterparty, you should request the following documents from him:

• A copy of the company registration certificate (OGRN).
• A copy of the organization's tax registration certificate (TIN).
• A copy of the organization's charter. But in practice it is not always provided.
• A copy of the director's passport.
• Accounting statements for the previous year in order to assess financial reliability.

How to check a counterparty on the tax website using TIN - instructions

Step 1. Go to the tax office website and enter data for verification

In order to analyze the reliability and information provided about the client, you need to check yourself and the counterparty.

The first step is to enter the TIN details of the company you want to check or its OGRN. Then enter the captcha - the symbols from the picture in the appropriate field and click check. If you entered the data correctly, the system will display the result.

Step 2. Checking the organization

Attention! In some cases, you may be issued by several organizations that are registered under the same TIN or with the same name.

If you have issued several organizations with same name– it’s not scary, it’s possible. It is necessary to select the desired organization, in accordance with the TIN, OGRN or address. If there are several organizations with the same TIN, then this is very strange and leads to certain thoughts.

Step 3. We receive an extract from the Unified State Register of Legal Entities and analyze it

The next step is to receive an extract and the Unified State Register of Legal Entities, in it you can see all the information about the company and compare it with the documents provided. In this example, we can see that the company is in bankruptcy. This can be seen from paragraph 41 of the extract, where the title of the title is “Competition Manager”.

Unfortunately, we cannot always see such information if we want to check the counterparty on the tax website using the TIN. For a deeper check and analysis of the information received, it is better to use the Internet service.

Attention! Download an example of a statement in PDF format, in which we have highlighted the items that are worth paying attention to.

Checking a company using the Unified Bankruptcy Register

Checking a company on the tax website may not reveal anything, so it is worth additionally finding information about it on the website of the Unified Register of Bankruptcy Companies. Our example reflects this very well. The Olymp company has been in bankruptcy for a long time and this fact may not be visible when checking it on the tax website.

To find a company you need to do the following:

• Opens the official website listed in the link above.
• On the left we see “Search for debtors”. We need to click on the link below - “Advanced Debtor Search”.
• In the “Code” field, indicate the INN, OGRN or OKPO of the company you are checking.
• Click search and wait for the results.

As can be seen from this example, we have found an organization in the database. And at the same time it is in the process of bankruptcy.

Important! This check should be carried out in parallel with the check on the Tax Ru website.

Useful links for checking a counterparty

Checking the counterparty on the tax website using the TIN is only half the battle; in addition, you will need the following services: