Risk is an integral element of entrepreneurial activity. However, it is reasonable to strive to minimize it. Moreover, exercising due diligence when doing business is a 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 from it that you can obtain important information that will allow you 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 also download an extract from the Unified State Register of Legal Entities, which contains more detailed information about the organization: the size of the 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, messages about which should be published in the journal “Bulletin of 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.

Also on the Federal Tax Service website, checking the TIN of your counterparty will help answer the question of whether he has a tax debt of over 1,000 rubles, which was sent to the bailiffs for collection, or maybe he has not submitted tax reports for more than a year. The answer to these questions can be found.

Statistics show us a not very pleasant fact: a transaction with every 20 organizations usually ends in losses only because the counterparty company did not check it for reliability. How to study the company's reputation and come to honest cooperation? Let's try to figure it out.

In what cases should counterparties be checked?

Verification of counterparties is usually carried out either by experienced businessmen or experienced lawyers. Do you know why? Because they have already understood that they need to work only with reliable companies and, moreover, only you are responsible for checking this reliability.

To ensure that there are no unpleasant situations when working with a counterparty, it is customary to “run” new partners through a whole list of checks. Moreover, there are a number of cases when such checks are mandatory:

1. If you decide to work with a new partner for the first time. Checking will help you avoid possible mistakes.
2. If you are aware that the potential counterparty is a new company that was registered quite recently. Of course, a new company by itself cannot bear risks, however, working with it can still do its best.
3. If you know that a potential counterparty is not very flatteringly spoken about. Of course, no one has canceled the evil language of competition, but still the old proverb says “trust, but verify.”
4. If a potential counterparty works exclusively on prepayment. By checking the company for reliability, you can protect yourself from under-delivery of goods or from providing low-quality services.

Checking a company is a separate service that many organizations provide, however, with the proper skill and free time, you can do it yourself.

The relevance of checking the reliability of a company for different areas of business should not be questioned. Even in such a seemingly undeniably reliable activity as leasing, there are not entirely honest “players”.

What information can you get about a potential partner?

So, let's look at what information you can get about a company using simple Internet access. The easiest way is to go to the tax service website and use a search to find all the necessary information there, or use the services of third-party resources, which, by the way, are sometimes paid.

Checking the TIN

The first thing that characterizes a company as a company that really works and works honestly is the TIN. If you have an organization’s TIN, then you can easily check how real it is. TIN, or individual tax number, is a code built using a special algorithm. If the company took it out of its head, then checking this number through any service convenient for you will not give any result.

The easiest way to check your TIN is to use the verification service on the tax service website (more details on this at the end of the article).

We request a certificate of state registration

Requesting a certificate of registration is a sure way to find out how real the activities of a potential counterparty are. This way we will find out whether the company actually exists, that is, whether it is registered with the Federal Tax Service as a taxpayer.

Of course, the presence of a certificate does not yet tell us that the company is very reliable. Maybe she has just ceased her activities, or maybe she does not submit reports, or is generally a tax debtor.

You can request a copy of the state registration certificate directly from the company, or again use the services of third-party resources.

We receive an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs

If you can get a fresh extract for the counterparty from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, this means that the organization is still afloat. Moreover, the extract contains all the necessary information to verify the integrity of the organization: its owner, place of registration, licenses and other data.

The extract can be downloaded from the official website of the Russian Tax Service (which is much easier) or requested from a potential partner. If you need a certified extract from the register, you can apply for it at any branch of the Russian Tax Service.

We analyze financial statements

An excellent tool for analyzing an organization is the analysis of its financial statements. Request a balance sheet from the counterparty, or use third-party services.

Using your balance, you can check several types of data at once:

• the company successfully closes quarters and submits reports;
• the company conducts business activities;
• What assets does the company own?

The assets of a company are, first of all, its authorized and other types of capital and liabilities. If a company has practically no assets, then this is a reason for you to think about whether it is worth connecting your business with it.

Also, if you know that you are planning a major transaction with a company, and its assets or turnover are very small compared to the amount of the transaction, then this is also a reason to think: most likely it is hiding part of the income, which also does not show it on the positive side.

Based on the balance sheet, you can make a full-fledged financial analysis, which can not only demonstrate the company’s development vector, but also understand how stable it is on its feet. If you need a reliable partner, then this is one of the main indicators.

Checking the registration address for “mass”

What do you know about mass registration address? Most likely nothing. However, this is one of the most basic signs of so-called fly-by-night companies. If you are afraid that your counterparty may be just such a company, then just check their address.

This can be done on the tax service website at service.nalog.ru/addrfind.do.

Most companies are registered at one address, but are actually located at a completely different address. We also advise you to check the actual address of the company’s location - whether the partner’s office actually exists and what it is. If you have not previously worked with this partner and the amount of the planned transaction is high, then such a check will not be superfluous.

Checking tax arrears and reporting

If you doubt that your counterparty is playing honestly, then, just in case, ask the Federal Tax Service for information about the payment of taxes by this company.

What is it for? It's simple. If the case between you and your counterparty reaches arbitration, then your contact with the Federal Tax Service for additional information will be a huge plus. In order to record the fact of the application, the request must be submitted in person, and the Federal Tax Service office must mark the receipt of the request (or send the request by registered mail with notification).

Knowing his TIN, you can conduct such a check of the counterparty on the tax service website - service.nalog.ru/zd.do.

Taking into account the fact that this online service operates in test mode, you need to understand that the information received cannot be considered 100% reliable.

Government contracts

Government contracts are a great way to verify all the data about a prospective partner. Executing companies for such transactions are selected very strictly. So, for example, the executor cannot be a company that has debts. If a company sometimes enters into government contracts, this is an indicator of its reliability and stable position in the market.

You can check a company for participation in government procurement on the website zakupki.gov.ru, or on other electronic trading platforms.

People data

What kind of people are we talking about in this case? First of all, about the management and founders. So, along with mass registration, there is also such a thing as “mass leadership”. If a person is a director in several companies at once, then you have every reason to believe that the potential counterparty is a fly-by-night.

In addition to the fact that you will see how many companies a person manages, you will also have access to data about all the companies that he previously led. If you find out that many of the companies that a person led went bankrupt, then this is a reason to think: most likely, you are dealing with an unscrupulous company, which may not exist tomorrow.

It would be a good idea to check whether the manager is listed in the register of disqualified persons. This can be done on the tax service website - service.nalog.ru/disqualified.do.

Checking an organization by TIN on the website of the Tax Service of Russia

Let's try to figure out how to find and check a counterparty using the TIN on the tax service website. To do this, follow the link egrul.nalog.ru, or open the main page of the resource and in the “Electronic services” section select “Business risks: check yourself and your counterparty.”

You already know by what parameters you can check a company through the resource of the tax service of the Russian Federation, so now we will look at the most common of the necessary checks - checking by TIN.

For example, we will check the TIN of PJSC GAZPROM. Don’t forget that in addition to checking legal entities, checking of individual entrepreneurs is also available there.

As you can see, everything is extremely simple. We enter the individual tax number in the required window and enter the captcha to confirm that we are not a robot.

The result is pleasing: the tax office immediately provides the company’s location address, its OGRN, INN, KPP, as well as the date of assignment of the OGRN:

conclusions

To avoid misunderstandings when working with a new counterparty, it is necessary to check its reliability. Such a check can easily be carried out on the official website of the Russian Tax Service or use other services.

Based on the results of the check, you can draw conclusions - whether you should start cooperation with a new company, or whether you need to cut off all ties right now.

Video - why it is important to check counterparties before concluding a deal:

How to check a counterparty by TIN at the tax office?

You can check your counterparty by TIN using various paid services or by using the official resource of the Federal Tax Service. In our article we will tell you what information about the counterparty can be obtained on the official website of the Federal Tax Service and how to do it.

Explanations from the Federal Tax Service of the Russian Federation: why is it necessary to check the counterparty?

Checking information about a partner and assessing his reliability to a certain extent can reduce the risk of negative economic, production and tax consequences, for example, the refusal of the tax office to provide a VAT deduction due to the choice of an unscrupulous counterparty (see the resolution of the AS of the Ural region dated May 26, 2016 in the case No. A76-17369/2015, etc.).

At the same time, it is noted that the law does not define the term “due diligence”, and therefore the list of proposed measures aimed at checking the reliability of the counterparty is not closed and can be supplemented (as well as the list of documentation requested for verification) taking into account the circumstances in each specific case (see letter of the Federal Tax Service of the Russian Federation dated May 12, 2017 No. AS-4-2/8872).

Thus, to conduct an audit of a counterparty, the Federal Tax Service of the Russian Federation recommends that the taxpayer, in order to minimize tax risks that may be associated with the establishment of a business relationship with a particular counterparty, conduct a number of checks in relation to such a counterparty for:

• lack of information about the counterparty in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs;
• registration of the counterparty at the mass registration address;
• presence/absence of the counterparty at the address indicated by him, etc.

In addition, other information about taxpayers is currently publicly available on the official website of the Federal Tax Service, including:

• about tax obligations fulfilled by the subject;
• tax offenses of the subject, etc.

Extract from the Unified State Register of Legal Entities on the website of the Federal Tax Service

You can check the availability of information about the counterparty in the Unified State Register of Legal Entities/Individual Entrepreneurs (hereinafter referred to as the Unified State Register of Legal Entities/Unified State Register of Entrepreneurs, respectively) on the official website of the Federal Tax Service of the Russian Federation. The Federal Tax Service offers to check the counterparty by TIN using this service.

To do this, in the search form it is enough to indicate the TIN or OGRN of the counterparty being inspected. The check can also be carried out by the name of the organization / full name of the individual entrepreneur (hereinafter referred to as the individual entrepreneur).

Based on the results of the search, if the counterparty is not excluded from the Unified State Register of Legal Entities/Unified State Register of Legal Entities by the time of verification, an extract from the Unified State Register of Legal Entities will be presented containing all the information provided for in Art. 5 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129-FZ (hereinafter referred to as the Law “On State Registration of Legal Entities”), by order of the Ministry of Finance “On approval of the composition of information...” dated December 5, 2013 No. 115n.

We will tell you below about what other resources you can use on the Federal Tax Service website to check the counterparty by TIN.

How to use the tax website to check a counterparty by TIN for liquidation, reorganization or upcoming exclusion from the Unified State Register of Legal Entities

Even if information about the counterparty at the time of its inspection is properly reflected in the Unified State Register of Legal Entities, there is still a possibility that this entity may be in the process of liquidation or reorganization, which may entail certain negative consequences for its partners.

In order to eliminate these risks, you should use the following services on the website of the Federal Tax Service of the Russian Federation:

• Messages from legal entities published in the journal “Bulletin of State Registration”. Using this link, you can check any information about the organization if it is subject to publication in this publication. These, in particular, include information about liquidation, reorganization, reduction of authorized capital, acquisition by LLC of 20% of the authorized capital of another organization, etc.
• Information published in the journal “Bulletin of State Registration” about the adopted registry. authorities make decisions on the upcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities. The administrative procedure for exclusion from the Unified State Register of Legal Entities is applied by the tax authorities in the case when an organization stops filing tax reports and does not carry out transactions on at least one of its bank accounts during the last 12 months preceding the date of the said decision reg. authority (Clause 1, Article 21.1 of the Law “On State Registration of Legal Entities”).

To work with these services, it is enough to know either the TIN or OGRN of the counterparty.

Checking the counterparty for registration at the mass registration address using the website of the Federal Tax Service

As practice shows, for the Federal Tax Service, the address of mass registration is one of the signs of a fly-by-night company. Therefore, if this sign is detected in the taxpayer’s counterparty, there is a possibility of negative tax consequences for the latter (we discussed them in the first section of our article).

In addition, the Federal Tax Service considers checking a counterparty by TIN (or on the basis of other data) for its registration at the address of mass registration of legal entities as a manifestation of due diligence when choosing a counterparty (letter of the Federal Tax Service of the Russian Federation dated May 12, 2017 No. AS-4-2/8872 ).

You can check a company based on this criterion using the Addresses service specified during state registration as the location of several legal entities on the Federal Tax Service website.

In this case, to fill out the search form, you no longer need the company’s TIN, but the registration address indicated by it. If this address is found in the Federal Tax Service register, the taxpayer should think about the risks that cooperation with this counterparty may cause, and additionally carry out other recommended types of checks of the counterparty.

Similarly, it is worth checking the company in which the subject is going to join as a participant (including the only one).

Our other articles on this topic will also be useful:

• How to check the address of mass registration of legal entities? ;
• Legal address for registration of LLC, etc.

How to check whether a counterparty has paid tax

Has a potential business partner paid any other tax? Checking the counterparty by TIN on the website of the Federal Tax Service of the Russian Federation will help answer this question.

At the moment, any entity can check the counterparty for the presence of tax arrears in the amount of over 1,000 rubles, which was sent for collection to the bailiffs using the service Information about legal entities that have tax arrears and/or have not submitted tax reports for more than a year.

As the name suggests, using the resource you can also identify a legal entity that has not submitted reports to the Federal Tax Service for more than 12 months, which means that it can be excluded from the Unified State Register of Legal Entities administratively.

To use the service, it is enough to know the INN/OGRN of the counterparty.

Like other publicly available information on the website of the Federal Tax Service of the Russian Federation, information on this request is provided online and without charging a fee.

How can you check the head of an organization?

Currently, the taxpayer can obtain information not only about the counterparty as an organization, but also specifically about the head of the potential partner. To do this, users will find the following resources useful.

The problem of integrity of each of the parties to the contract in the world of modern business is one of the most pressing today. A reliable way to protect yourself as an entrepreneur from many risks is to check the counterparty by TIN on the tax office website.

Every year, legislative bodies of state power make many amendments to the administrative and tax legislation of the Russian Federation, trying to protect citizens from fraud and maintain full legality and transparency in transactions.

Why is it necessary to check the counterparty before starting cooperation?

An organization that wants to maintain and increase its reputation in a certain market segment needs to be as confident as possible in its business partners, because by making a deal with a dubious counterparty, it jeopardizes not only itself, but also its clients.

Let's consider a number of reasons why your business partner may turn out to be unreliable and expose you to serious risk if you make a transaction recklessly:

The “age” of the organization or the period of its activity.

The counterparty assures you that it has been in this market segment for more than ten years, but the documents say otherwise? This is a serious reason to think about it.

Inconsistency between the details provided to you.

This situation will create many problems for your accounting department. In particular, when trying to receive a VAT refund, tax authorities will not accept invoices with errors in the counterparty details as confirmation.

Bulk registration address.

It is quite common for the address of one legal entity to coincide with the addresses of other legal entities.

The position of manager is occupied by an unreliable person.

If the same person is registered as the general director of a dozen organizations, concluding a deal with such a counterparty will be at least unsafe. It should be noted that even in the event of a competition for a contractor to carry out work, it is worth checking the head of the company. This check will help you avoid a situation where the same person is behind all applications submitted to the competition.

Lack of a license to carry out a certain type of work.

Be sure to find out the type of activity of your potential counterparty, according to the OKVED classifier, and review the availability of the necessary documents and licenses. After all, this is very important when working with licensed activities.

The organization is on the verge of bankruptcy, or the head of the enterprise is disqualified.

The business partner will probably keep silent about this fact, but you should be on your guard. Concluding any transactions in this case is an extremely risky undertaking that is best avoided.

In simple terms about the complex: there is much that you do not yet know about VAT, but it will be useful to know it.

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Read about the devaluation of the ruble and the prospects for the growth of our national currency in the near future.

Why you should check your company

Once you are convinced of the solvency and trustworthiness of the counterparty, it is worth checking yourself using the TIN on the tax tax.ru website in order to avoid unpleasant moments.

Checking by TIN does not take much time and effort, but it is definitely worth checking your organization. It is through this check that you will see the information that partners will receive about your organization.

Constant control and monitoring of your company will only benefit you and will save you from such unpleasant consequences in the future as:

• poor quality and incomplete submission of financial statements;
• late payment of taxes;
• raider takeover of your business.

How to check a counterparty on the tax service website

Thanks to significant changes in the work of the Federal Tax Service (IFTS), checking data on the website online has become a quick and simple procedure, in contrast to ordering extracts from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

To obtain information about your counterparty, knowing his TIN, and check yourself on the Internet portal of the Federal Tax Service of Russia, it is enough to follow several steps in succession:

Two windows will open in front of you: search criteria and entering numbers from the picture.

After a few seconds, the Internet portal will process the entered data and provide you with the information you need about your future partner, namely: the name of the organization, location and date of its registration.

What data can you get?

From this file you can obtain important information about your counterparty:
• its legal name (abbreviated and full);
• details of the certificate of inclusion of his data in the Unified State Register of Legal Entities;
• information about the legal entity (date and form of its creation);
• the name of the body that registered the creation of the organization and the name of the body that registered the organization for tax purposes;
• branch of the pension fund (PFR) in which the organization was registered and the date of its registration;
• date of formation and size of the authorized capital of the legal entity;
• information about a person who has the ability to act on behalf of an organization without a power of attorney, the full name of this person and his TIN;
• information about the type of economic activity of a legal entity according to OKVED and the date of its assignment;
• information about licenses held by the organization. Types of licensed activities, their place of validity, as well as the validity period and date of issue of licenses, numbers of organizations that issued them;
• information about any additional economic activities of the legal entity;
• information about all branches of the organization: date of their creation, number in the Unified State Register of Legal Entities and location address;
• information about each change that was made to the constituent documents, starting from the moment of registration of the legal entity. Dates of all changes made and their essence.

We can say with complete confidence that the data that you will find out when checking your counterparty on the Internet portal of the Federal Tax Service of the Russian Federation will be very extensive and significant, completely reliable and absolutely free.

American writer Josh Billings once said: “The less we know, the more we suspect.” Don't suspect your partners, but know more about them!

Be interested in the people around you, be interested in those with whom you plan to make a deal. The website of the Federal Tax Service of the Russian Federation will help you with this by providing complete and honest information. Genuine interest and honesty will definitely serve you and your business well.

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To successfully run your business, familiarize yourself with the methodology.

What is the benefit for an employee if the employer sets a probationary period when hiring? Read on to learn how to take full advantage of your legal rights.

How to minimize your risks in business, using the help of the state, and check the counterparty by TIN on the tax website, described in the video.

In this material, I have combined many ways to check the organizations with which you are going to cooperate. Checking a company is actually quite simple: just follow the steps according to the checklist below. Almost all of the above methods for checking companies are free.

Among the paid services with demo mode, there is also plenty to choose from, for example, this is the one I use myself:

Has to be one of the most useful services. It is not for nothing that disputes continue to rage about whether the list of information provided constitutes a disclosure of tax secrets.

In the future, the service should become an effective tool for identifying ephemeral scams.

However, as of August 1, 2018 (when its full version should be launched), the service is “knocked out.” There is no time frame for restoring functionality.

UPD: It's working! But “somehow.” Poor and clumsy. But maybe you'll be lucky and get some benefit out of your counterparty.

One of the main services for verifying legal entities. You can search by TIN or by organization name. The service is located on the tax office website and can be used for free. The result of the company search is current information from the Unified State Register of Legal Entities in the form of an extract.

The most important thing that allows you to check the service (and what is very often ignored when concluding a deal! - which is simply a paradox) is the reality of the organization’s existence.

In the statement you can see the following information:

• about the director;
• about the founders;
• date of creation of the legal entity;
• information about reorganization, liquidation, etc.;
• size of the authorized capital;
• OKVED codes and other information.

An extract from the “Check yourself and your counterparty” service can also be used to join a claim in the event of a legal dispute in arbitration courts.

You can check both individual entrepreneurs and legal entities.

The service allows you to “break through” the company’s debts, which have already reached the point of forced collection by the bailiff service.

Allows you to evaluate:

• the presence and total amount of debts of the organization (and, accordingly, its relations with other companies);
• presence of claims from the tax inspectorate, Pension Fund, etc.;
• the likelihood of bankruptcy of a legal entity.

Through this database you can also find the debts of the director of the organization and its founders. This can also reveal a lot about them, and in some cases may have direct consequences for you (for example, challenging transactions).

Also very important files reflecting disputes in arbitration courts throughout Russia.

On the one hand, the presence of disputes in the courts is an indicator of the real activity of the company and this gives some confidence that you are not dealing with a fly-by-night company.

However, for a deeper analysis, it is better to study the most typical court decisions for a given legal entity and especially pay attention to whether there are court decisions related to its bankruptcy. Also look at how regularly your potential counterparty pays off with its partners and how demanding it is in its relations with them.

Information on the bankruptcy of legal entities is officially published in Kommersant. There you can find information not only about the fact of declaring bankruptcy, but also other information provided for by bankruptcy legislation (for example, about meetings).

Also useful in this regard is the “Unified Federal Register of Bankruptcy Information” bankrot.fedresurs.ru.

A non-state service is an aggregator of court decisions of arbitration courts and courts of general jurisdiction. Possibility of searching by judges, by regions, by specific representatives.

The greatest usefulness is when searching for decisions of courts of general jurisdiction in relation to the director and founders of a legal entity.

The check is useful because:

• allows you to find out whether the organization is a small or medium-sized business (in some cases this matters);
• shows that the organization submitted reports in the last reporting period, since it is on the basis of this data that the status is assigned.

Direct usefulness, of course, for state and municipal organizations.

However, if your potential counterparty is on this “black list,” this is a reason to think about his honesty.

Despite the fact that at the top there is the inscription “Prosecutor General’s Office...”, the service also shows planned and completed inspections of other regulatory and supervisory authorities (for example, the labor inspectorate). Of course, such inspections may result in administrative suspension of activities, large fines and other penalties if violations are detected. Therefore, the service is very useful.

Useful, for example, in the case of purchasing equipment with identification numbers or cars for your organization. The information in the register is of an official nature.

In case of purchasing real estate (buildings, offices, structures), checking these registers is mandatory!

Currently, there are two essentially independent registers - the cadastre and the Unified State Register. Information about the object must be requested from both registers.

You can use both the official website and websites that are partners of Rosreestr. Through partner sites, statements can be received in no more than a few hours, through the official service - in a week.

Example of a quick statement website: vrosreestre.ru

The extracts contain information about the owners, encumbrances, legal claims, as well as real (legally significant) characteristics of the object.

Of course, if a transaction is concluded for the supply of office supplies, this check is not necessary.

But it is useful if you hire a specialist to perform certain work or services (for example, a lawyer or an auditor). Allows you to verify the qualifications of the specialist.

The only problem is that the Rosobrnadzor website barely works. But maybe you'll get lucky.

This database does not yet contain all documents, but it is being updated.