Before concluding the contract, the company finds out what is known about the potential business partner. To check the counterparty, it is convenient to use the free service of the FTS. Go to the tax site and get the necessary information.

Attention! You are on a professional website with a specialized legal content. To read the article may require registration.

To quickly check the counterparty FNS offers its own free service.

One of the stages of preparation for the transaction - getting information about the future counterparty. If companies have not previously interacted, it is necessary to find out how the counterpartier is doing business, as far as it is reliable, is there any problems with tax or other companies. This will predict the risks on the transaction and reduce them. In addition, the company needs to show carefulness: if it encloses an agreement with a unreliable counterparty or one-day company, the consequences of this fall on it. In particular, the FNS may regard such a deal as an attempt to evade the execution of the tax duty. The company will have to pay additional taxes or spend time on challenging accrual.

To avoid negative consequences, find out about the future business partner, who leads the company if it really exists at the specified address, etc. Check the counterparty can be used by TIN or other data on the official website of the NALOG.RU FTS (even if you enter the "tax.ru" browser In Russian, the search engine will automatically redirect to the tax site, and the verification service will be available). You can get information about the company:

• on TIN,
• by OGRN
• by title.

How to check the counterparty on the tax

Checking the counterparty and receiving information about it using the IFNS website will not take much time: it is enough to know the INN or name. Step by step algorithm such:

1. Open the main page of the site.
2. Find the "Electronic Services" on it.
3. In the Select link "Business Risks: Check yourself and counterparty."

On the check page:

1. Choose the option "legal entity" if the counterparty is an organization, or "individual entrepreneur / kf", if you are going to make a deal with IP.
2. Enter the Inn, OGRN or the name of the company. When entering the name, you can also specify the region in which its main office is located, but it is not necessary. To search for information about IP instead of OGRN, the OGRNIP is introduced, and instead of the name - FULL NAME and the region of living.
3. Enter the checking key of letters and numbers.
4. Click "Find".

If the system has information about the person you are interested in, it will provide them.

When checking the tax site provides information about the counterparty from the register

The information you receive during the inspection is the data from the register of legal entities (or the EGRIP, if you check the PI). The system generates a file in PDF format for download. In particular, the file contains information:

• about the registration of the company;
• about the registering authority;
• about accounting in tax;
• on the registration of the policyholder in the FIU and FSS;
• about the authorized capital (share capital, authorized capital, mutual contributions);
• about the company's head that has the right to act on her name without a power of attorney;
• about the company's activities in accordance with OKVED;
• about company licenses;
• about representations and branches;
• about changes in information in the registry.

In case you need to confirm that you checked the counterparty, request an extract from the FTS. It can be obtained in electronic format, the document is assumed by the enhanced signature. For receipt of such an extract, contact with the help of a special form.

The tax thoroughly analyzes the information they provide when registering a new company or when reorganization is reorganized, the change of the Ltd., etc. As a rule, the data in the register is reliable. Nevertheless, there is a risk that the counterparty reported incorrect or incorrect information, and this escaped the attention of tax authorities. It also happens that the company did not report changes, although it is obliged. And in the registry outdated data. This must be taken into account when you check the future business partner. The more complete analysis you will spend, the lower the risks. On the FTS website you can independently check if the company's address is not included in the number of mass, and whether its director is not present in the list of disqualified persons or among the directors who are coming out several firms at once. The site will also find out if the counterpart has significant tax debts. A positive response to each of these questions may indicate unsuccessful counterparty.

The process of checking the counterparty may take a long time: it will be necessary to use not only the Site of the FTS, but also by other free resources: a card file of arbitration cases, Fedryursurs, etc. The service "Checking the counterparty" will save time and effort. Service is paid, but you do not have to collect information from different resources yourself: the system will do it for you. Depth and variety of check depends on how the tariff you use. But even on the simplest tariff, you will receive information that will allow you to assess the risks on the transaction.

Checking the counterparty in the Inn: 4 Objects for checking + an elementary test for 1 minute + algorithm for checking the counterparty on the INN on the FTS website + 3 of the paid service.

According to statistics, each 20th deal, which is performed in the business space, occurs with unreliable counterparties.

This means that your new polite partner Sergei Ivanovich acts not so mandatory as in words.

As a result, for the entrepreneur, it turns into financial losses, spots on reputation and even problems with the tax service!

It's a shame, it's not true, to get into such a position, although you yourself did not do anything bad.

In fact, done: Forgot check the counterpart in the Inn Or they simply lazy to pay 15 minutes of their time for this.

How, you still do not know what to do to check the future partner for reliability? The article will give answers to the question, how to prepare for the deal to protect yourself and your business.

What is the Inn?

Why exactly Inn? The fact is that this number has every taxpayer. Without it, it is impossible to engage in entrepreneurship.

Any owner of the IP or JUR.Litz receives an identification number in one of the ways:

• Upon reaching 14 years old, with any need for the FNS department, which corresponds to the place of registration.
• When registering your status in the tax service, together with the rest of the documents confirming the creation of IP or LLC.

Plus, the Inn does not hide and use in all official procedures:

• it is indicated by entering into various transactions;
• if the company has a website, there will definitely be documents on the registration of the enterprise, in which the INN also specified;
• Inn is necessarily fixed on the press of the company;
• in the end, you can find out on the official website of the FNS, using special free Service (enough to know the name and region of the counterparty): https://egrul.nalog.ru/.

That is, it is enough to know the INN, and you can clarify all the basic information about your partner's activities.

What is needed to check the counterparty on the Inn?

Inn checking gives you reliable information about it, which can be compared with what the partner itself said.

You can also find important data that the counterparty tried from you simply hide from you (what exactly let's talk next).

If you do not regret the time and you will check partners, you can:

• avoid financial losses from cooperation with a person who will disappear after receiving a prepayment;
• identify any fraudulent action before you have time to suffer from them;
• protect your workflow from the likelihood of detainee products from a counterparty or poor quality;
• you will avoid problems with the tax service, because by entering into an agreement with an unreliable company, you take full responsibility for this decision on yourself.

Now you were convinced that checking the future Inn partner is very important? Then we can go to the practical part of the question.

Elementary Test for the accuracy of the Inn

The easiest way to check the counterpart is based on the fact that the identification number is not just a chaotic set of numbers.

By drawing up the code, the Federal Tax Service is guided by one algorithm.

Check the Inn on the "reality" in two ways:

Inn manual confidence verification algorithm

The literal legitimate method of checking on the "official language" can be explored on the public website: http://www.egrul.ru/test_inn.html


Now we will analyze it on the example. Take LLC "Iks 5 Finance". From the official site we receive information about the INN of this counterparty: 7715630469 .

• 7*2 + 7*4 + 1*10 + 5*3 + 6*5 + 3*9 + 0*5 +4*6 +6*8 +9*0 = 196
• 196/11 \u003d 17 (9 in the residue)
• 9 - our control figure, which must coincide with 10 Sign Inn

As you can see, the equation came out, the code is real.

Which is not at all surprising, because This LLC has a network of retail stores, which have long managed to establish themselves: "Pyaterochka", "Crossroads" and "Carousel".

Obviously, if the numbers did not come together when checking, your counterparty is already trying to deceive you - issuing incorrect data.

How is the verification of counterparties on the INN using the FTS?

Perform a more serious check and get additional data on the counterparty on the FTS website.

To do this, you do not have to pay anything and even get up from the chair! It is enough to visit the official resource and click on the link marked in the screenshot:

What data you get depends on who you are checking.

Check IP or KFH

If your counterpart is an IP or the head of the economy, then after the request you will be issued such information:

• data on the human itself - FULL NAME, as well as a citizen of which country he is;
• data on its registration: number, date and region of procedure, which oKVED codes At the same time were indicated;
• if the entrepreneur has licenses, they will also be marked.

Checking a legal entity

If you check a legal entity, other information will be issued in response to the request:

• full title;
• who and when organized LLC, under what number the entry was included in the registry;
• what address was specified during registration, as a legal;
• there were changes in the structure of LLC (the exit of founders, reorganization, full cessation of activities);
• all about licenses and branches of the organization;
• and even the size of the authorized capital!

How to check the counterpart in the Inn on paid resources?

As a rule, a free and official check on the FNS website gives all the necessary information to understand: a person is lying or worthy of confidence.

However, in practice it turns out that only this data is not enough. What to do in this case?

Contact paid resources.

1. Check on the site "Kontur.Fokus"

https://focus.kontur.ru/

"Contour. Focus" - a paid resource, access to which will cost a round sum (22 thousand rubles).

Therefore, it is obvious that it will not work for uniform inspection. But when it is necessary to check regularly, you can not bother.

In the end, losses from cooperation with fraudsters can be much more serious.

In addition, for this money you get a really impressive list of available data:

For those who want to test the work of the resource, there is a free demo version. You can also open access per day for 1,300 rubles.

2. Check on the site "Firapro"

https://www.fira.ru/

In contrast to the previous site, Firapro offers services at more affordable prices. For one check, you pay only 250 rubles.

To check any number of counterparties during the day, you need to lay out from 300 rubles.

So you get access to this money:

That's what you get access for this money:

3. Check using the UNIRATE 24 service

https://my.unirate24.ru/

Resource with the most democratic rates. For one check, the entrepreneur will pay only 20 rubles - a tricky trifle.

However, it is worth noting that the list of available information is slightly modest:

If necessary, you can order demo access (of course, free).

After reviewing this video to the end, you will learn what methods it is possible to check the counterpart before signing the contract, agreements or contract:

The main purpose of this article is to convey a simple fact: checking the counterparty in the Inn - It is elementary and affordable, while a very important procedure.

Teach yourself and their employees to make a "check" before conclusion of transactions. So you will save yourself from disappointment, and your business from losses and collapse.

Statistics gives us a not very pleasant fact: the deal with each 20 organization usually ends with losses only because the counterparty company did not verify it for fragility. How to study the company's reputation and come to honest cooperation? Let's try to figure it out.

In what cases should be checked counterparties

Checking counterparties usually do either experienced businessmen, or experienced lawyers. Do you know why? Because they have already understood that it is necessary to work only with trustworthy companies and, moreover, only you are responsible for checking this trustiness.

In order for unpleasant situations when working with a counterparty, there were no new partners to "run" on a whole list of checks. Moreover, there are a number of cases when such checks are required:

1. If you decide to work with a new partner for the first time. Check will help avoid possible errors.
2. If you know that a potential counterpart is a new company that has registered quite recently. Of course, the new company itself cannot bear risks, however, working with it as it can.
3. If you know that the potential counterparty is not very flattering. Of course, no one has canceled evil competition languages, but still the old proverb says "Trust, but check."
4. If a potential counterpartier works exclusively by prepayment. Checking the company for fragility, you will be able to protect yourself from the misuse of the goods, or from the provision of low-quality services.

The company check is a separate service that many organizations provide, however, with due skill and the availability of free time you can do it yourself.

The relevance of the company's reliability check for different spheres Business should not question. Even in such a seemingly indisputable reliable activity as leasing, there are not very honest "players."

What information can be obtained about a potential partner

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

Checking the Inn

The first thing that characterizes the company as a firm that really works and works honestly, this is Inn. If you have an INN organization, then you can easily check as far as it is real. Inn, or an individual tax number is a cipher built by a special algorithm. If the company took it out of the head, then checking on this number through any service convenient for you will not give any result.

The easiest way to check the Inn is to use the audit service on the tax service website (more about it more about this at the end of the article).

Request Certificate of State Registration

Request a registration certificate is a faithful way to find out how real activity of a potential counterparty. Thus, we learn whether the company actually exists, i.e. whether it is taken into account in the FTS as a taxpayer.

Of course, the presence of a certificate does not yet tell us that the company is very trustworthy. Maybe she just stopped their activities, and maybe she does not give reporting, or the tax debtor is generally.

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

We get an extract from the register / EGRIP

If you can get a fresh statement on the counterparty from the EGRUL / EGRIP, then this means that the organization is still "afloat." Moreover, the discharge contains all the necessary information to verify the integrity of the organization: its owner, the place of registration, license and other data.

An extract can be downloaded on the official website of the Tax Service of the Russian Federation (which is much easier) or request from a potential partner. If you need a certified extract from the registry, you can contact them to any branch of the tax service of Russia.

We analyze accounting reporting

An excellent tool for analyzing the organization is the analysis of its accounting reporting. Request the accounting balance of the counterparty, or use third-party services.

With the balance you can check several data types at once:

• the company successfully closes the neighborhoods and reserves reporting;
• firm is economic activities;
• what assets is owned by the company.

The assets of the company are, above all, its statutory and other types of capital and obligations. If the company has practically no assets, then for you this reason to think about whether to connect your business with it.

Also, if you know that you have a big deal with the 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 hides part of income, which also does not show it from a positive side.

Based on the balance you can make a full-fledged the financial analysisthat will not only be able to demonstrate the company's vector development, but also understand how stable it stands on the legs. If you need a reliable partner, then this is one of the main indicators.

Check the address of registration for "Massiness"

What do you know about the mass registration address? Most likely nothing. However, this is one of the most basic signs of so-called "one-day". If you fear that your counterparty can be just such a company, just check it at the address.

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

Most of the companies are registered at one address, however, actually is completely different. We also advise you to check out the actual address of the company's location - if there is a partner's office and what he represents. If you have not previously worked with this partner and the amount of the planned transaction is high, then such an inspection will not be superfluous.

Check in debt on taxes and reporting

If you doubt that your counterparty plays it is honest, just in case, ask the FTS information about the payment of taxes by this company.

What is it for? Everything is simple. If the case between you and your counterparty will reach the arbitration, then your appeal to the FNS for additional information will be a huge plus. In order to fix the request, the request must be transmitted personally, and the Office of the FTS must put a mark on receiving a query (or send a request to a registered letter with a notification).

Knowing his INN, you can spend such a counterparty check and on the tax service website - service.nalog.ru/zd.do.

Taking into account the fact that this online service works in test mode, it is necessary to understand that it is impossible to consider the received information 100% reliable.

State Contracts

State contracts are a great way to check all data on the alleged partner. The executive companies on such transactions are selected very strictly. So, for example, the performer cannot be a firm that has debts. If the company sometimes concludes government contracts, then this is an indicator of its reliability and sustainable position in the market.

You can check the company to participate in public procurement on the site zakupki.gov.ru, or on other electronic trading platforms.

Data on people

What kind of people in this case will we talk about? First of all, the leadership and founders. So, along with the mass registration, there is also a concept as "the mass of the head". If a person is the director at once in several firms at once, then you have every reason to believe that a potential counterparty is one-day.

In addition, you will see how many companies are managed by a person, you will also have data on all firms he managed. If you have known that many of the firms led by the person went bankrupt, it is likely to think: most likely, you are dealing with an unfair company, which may not be tomorrow.

It will not be superfluous to check whether the head in the registry of disqualified persons. You can do this on the tax service website - service.nalog.ru/disqualified.do.

Checking the organization of the INN on the website of the Tax Service of Russia

Let's try to figure out how to find and check the counterpart in the Inn on the tax service website. To do this, click on the egrul.nalog.ru link, or open the main page of the resource and in the "Electronic Services" section select "Business Risks: Check yourself and counterparty."

You already know what parameters you can check the company through the resource of the Tax Service of the Russian Federation, so now we will consider the most frequent checks - checks on the INN.

For example, we will check the Inn PJSC Gazprom. Do not forget that in addition to verifying legal entities, the inspection of individual entrepreneurs is also available.

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

The result pleases: the tax immediately provides the address of the company's location, its OGRN, INN, CAT, as well as the date of assignment of OGRN:

conclusions

To avoid misunderstandings when working with a new counterparty, it is necessary to check it for fragility. Such an inspection can be easily carried out on the official website of the tax service of Russia or to use other services.

According to the results of the test, it is possible to draw conclusions - whether cooperation should be started with the new company, or you need to break all connections right now.

Video - Why is the verification of counterparties before conclusion of the transaction:

First of all, you need to make sure that the company is registered in the prescribed manner and maintains activities. This can be done in different ways.

Check Inn

Make sure that the INN supplier is not a random set of numbers, but a real digital code that belongs to the company offering a transaction.

Check it is very simple, since the Inn has its own algorithm, and the fake number is most likely there will be no match. Recognize an error in the Inn can be in any program to prepare information about the income of individuals by entering the number in the "Inn Employer" field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, to establish the authenticity of the INN and the affiliation of this or that company can be installed on the FTS website or using the counterparty verification service.

Request a copy of the certificate of state registration (or a list of records in the register)

Certificate of State Registration confirms that the counterparty exists as a legal entity and accounts as a taxpayer. From January 1, 2017, when registering legal entities and individual entrepreneurs, instead of the certificate of state registration, a list of records of the desired registry - Ergul or Jarip are issued. Thus, the record sheet is a document confirming the fact of making an entry in the register or the EGRIP.

In accordance with paragraph 13 of the Rules of Keeping, the registry list of the state registry is included in the registration case. legal entity. In accordance with paragraph 19 of the rules of maintenance, the Head of the State Register's record is included in the registration case of an individual entrepreneur.

Get an extract from EGRUL / JRIP

Fresh extract from the EGRULA confirms that the counterpartier is registered and at the time of its receipt is not removed from the record. In addition, vipitskaya EGRULES You can check the details specified by counterparties in contracts and other documents.

An extract can be requested directly from a potential partner or using the FTS service.

The balance allows you to make several important findings about the company at once:

• First, he confirms that the company gives reporting.
• Secondly, it allows you to establish whether economic activities have been organized.
• Thirdly, from accountability, you can learn about the "portfolio" of the funds with which the company has. If the company has a practically zero value of assets, substantial debt obligations and authorized capital of 10,000 rubles. - This is an occasion to think about whether to give such a company, for example, a trade loan. Too low compared to the amount of the expected turnover transaction can also testify that the supplier shelters part of the income. In this case, the transaction is better to refuse.

Based on accounting data, it is easy to make a financial analysis that will show the dynamics of the company's activities and will allow its financial stability to assess its financial stability. In the company's card service, you can find links to accounting reports and minimaliz, which will immediately see the key points in builds without the need to explore the large and complex financial report on the company.

Information on legal entities with debt on paying taxes and / or not representing tax reporting for more than a year can also be obtained on the FTS website.

Additional analytics

It is necessary to make sure the conscientiousness of the counterparty and collect evidence that you carried out the necessary verification. Why is it important? In the case of a trial, this will allow you to confirm that your company has shown.

From the point of view of tax authorities (), the company did not show proper care if she does not have:

• personal contacts of management in the contracting company when discussing the terms of delivery and in the signing of contracts;
• documentary confirmation of the powers of the head of the contracting company, copies of the document certifying his identity;
• information about the actual location of the counterparty, as well as the location of warehouse, production, retail space;
• information on the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
• information on state registration of counterparty to the register;
• information on the cost of the counterparty the necessary license (if the transaction is under licensed activity), certificate of admission to a certain type of work issued by a self-regulating organization;
• information about other participants in the market of similar goods, works, services, including those who offer lower prices.

Information about the company

Mass address of registration

The mass address is one of the signs of one-day firms. At the end of 2017, the Ministry of Finance released, in which he warned that in the presence of confirmed information about the inaccuracy of the submitted information about the address of the Jurlitz, the registering authority is entitled to refuse registration. According to the document, the facts include information about the addresses of the mass registration is the basis for verifying the accuracy of the data in the register. Thus, registering companies to the mass address, Jurlso or IP risks getting a refusal to register.

But the tightening of control of mass addresses concerns not only business-new business, but also of already registered companies: the tax sends the letters to companies that need to be provided to the registering authority of reliable information about their address. Ignore the notification of the tax authorities will not be able to ignore: if the address is not confirmed, the documents submitted do not correspond to the reliability, then the EGRUL is making an entry on incorrect information about the address, which may entail an exclusion of the organization from the registry, according to. To conclude contracts with counterparties registered by mass addresses, the more dangerous.

How to check the "Massiness" addresses? First, a service is available on the FTS website, which is what user entered the address with the list of mass addresses entered. Secondly, it shows which companies are registered on the same address as the user of the counterpart, service. In some cases, such a "neighborhood", even if we are not talking about the mass registration, it may be essential.

The actual location of the counterparty

In itself, the incomprehensibility of the actual and legal address does not characterize the counterparty. According to the FTS, almost 80% of Russian companies are not located at the legal address specified during registration. But tax recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by leaving the legal or actual address of the alleged partner. This will allow not only to clarify whether the counterparty office is rightly located, but also take a look at the room, production or retail space, talk to the staff and neighbors under an office building. Especially productive may be such a visit if you apply it incognito, under the guise of a buyer or a potential partner.

In the contour. Focus you can examine the panorama of buildings and surroundings to the specified legal entity. This option is called.

Putting the terms of the contract for the counterparty

It is necessary to have obvious evidence that the counterparty has a real opportunity to fulfill the terms of the contract. First of all, the time spent on the delivery or production of goods, work or provision of services is taken into account.

Violations of tax legislation

The taxpayer has the right to request the tax authorities about paying taxes by counterparties. At the same time, it will not be fundamentally, will the inspection respond to the company's request. The Code did not establish the obligation of the tax authorities to provide taxpayers at their requests information on the execution by counterparties of the duties stipulated by law on taxes and fees, or violations of the legislation ().

As the arbitral practice shows, about due diligence Companies testifies to the fact that the tax inspectorate itself is asking for assistance in verifying the conscientiousness of counterparties.

In order for the inspection appeal to be recorded, the request should be sent by registered letter with a receipt notice (you have one copy of the inventory and returning a notification) or submit a request personally to the Tax Inspection Office (in this case, a copy of the request is left in the hands) .

Arbitration cases

"Blacklist" on the FNS website

We are talking about the register of disqualified persons. Disqualification is an administrative punishment, which is to deprive the individual of certain rights, in particular, the right to hold senior positions in the executive body of the legal entity, enter the board of directors (Supervisory Board), to carry out entrepreneurial activities for managing a legal entity.

The basis for disqualification may be deliberate or fictitious bankruptcy, concealment of property or property obligations, falsification of accounting and other accounting documents, etc.

To avoid cooperation with companies, the head of which was disqualified, it suffices to check the potential partner through a special service on the FTS website. The search is carried out by the name of the legal entity and OGRN.

By the end of 2018, FTS launched a transparent business service in test mode, which can be used to collect comprehensive information about the taxpayer - organization and manifestation of due diligence.

If you enter into the search for INN, OGRN or company name, then the following information will appear:

• the date of the State Registration and the Basic State Register Number of the Jurlitz, the method of formation of legal entities and the name of the registering authority;
• information about accounting for the organization in the tax authority;
• a state of legal entity;
• address of legal entities and information about the address of the mass registration;
• OKVED;
• the size of the authorized capital;
• unreliable data on the company's head, managing the activities of many other legal entities;
• category of small and medium-sized entrepreneurship.

You should pay attention to a triangle sign that may appear in the section as a warning. This means that information requires special attention.

Personal Person Signing Documents

The Ministry of Finance recommends when checking counterparties to receive documentary confirmation of the authority of the head (his representative). If the documents sign a representative of the company, you need to get a power of attorney from a counterparty, authorizing a person to sign documents on behalf of the company.

The Ministry of Finance recommends that taxpayers request documents identity documents from the head of the counterparty company. This will confirm that the documents sign exactly the person who has the powers. In addition, there may be cases when the counterpartier is registered on the lost or stolen passport. It is possible to find out this on the FMS website.

Information about the transaction

Confirmation of personal contacts when conclusted

The lack of personal contacts at the conclusion of the transaction may indicate that the taxpayer did not show due diligence. The collected data about the circumstances of the conclusion of the contract with the counterparty will help to prove the opposite (who participated in the negotiations who let go of the goods and Ave.).

Check documents on the transaction

This procedure avoids not only the claims of tax authorities, but also possible litigation.

• check the address specified in the counterparty documents, in particular, in accounts;
• make sure that the supplier documents do not contain logical contradictions and correspond to the Tax Code of the Russian Federation and other laws;
• match the signatures of employees on the documents to exclude the situation when different signatures are put on behalf of one person (such documents it is better to exclude that the IFTS does not focus on their fictitiousness).

The list of "filters" is incomplete. In other ways, you can also show care in choosing a counterparty and get the most complete information about it.

Each business inevitably faces the need to check their business partners. Before you conclude a contract, and even more so send a prepayment, we will do everything possible to check what our counterparty represents (by Inn, for example): Does it really exist? Who signs the contract? How long is the company on the market? Do this company know this company?

In a more private case, the accountant faces the need to have confirmation of its diligence in the case of tax audits, even though the Tax Code directly does not dictate such a responsibility.

The easiest first step is to check the Inn counterparty on the website of the tax for free. Online verification is called "Check yourself and counterparty" (nalog.ru). This method gives you the opportunity to see an extract about the company from EGRULA by Inn. As practice shows, it is good, but absolutely not enough to check the company fully and secure your business both from fraudsters and complaints from the regulatory authorities.

We will tell you all the subtleties and details of the scan of companies: how and what to check whether it is enough to check the company on the Inn, with what paid and free features do it.

Contract Check - Tools:

Contract Check - Detailed Help

What does "check the counterparty" mean?

On the tax service website and in special programs you can collect and analyze documentary and other information about the business partner. Such actions will allow you to determine how conscientiously behaves your partner.

Who should do this?

In the organization, the tax audit of the counterparty on the INN is usually carried out by the staff of the Legal Department or the Economic Security Department. If there is no such department in the organization, then checking counterparties (by INN on the website of the IFTS, for example) - the duty of the person entering into the contract.

Why do you need an inspection of counterparty on the INN on the tax service website or in a paid program?

There are various reasons for justifying the need for this activity. This includes the risks of financial and economic life: the risk of non-delivery of goods, the supply of poor quality goods, late delivery of goods, etc., up to fraudulent schemes.

We are also required to remember that any transaction is subject to taxation. The FTS reported more than once that the responsibility for choosing a company with which to cooperate is entirely on the organization. Possible due to such a choice of consequences is the entrepreneurial risk of the organization. For example, tax authorities may exclude a dubious transaction from expenses or not to accept VAT. To avoid such troubles, it is easier to check in advance the company on the INN on the tax service website, having received an extract from the EGRUL (tax.ru).

The state has not established a formal responsibility for verifying companies when concluding contracts, no more criteria for such a procedure, the list of necessary actions, the minimum package of documents.

There are no concepts in the Tax Code as "a counterparty check" or "the unscrupulousness of the taxpayer". Meanwhile, there are paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court Russian Federation From 12.10.2006 N 53 "On the assessment by the arbitration courts of the validity of the taxpayer of the tax benefit," in which it is said: "The benefits can be found unreasonable if the tax authority will be proved that the taxpayer acted without due diligence ...". After that, the state actually laid on a business responsibility to check their partners, and the practitioner accountant constantly faces the need to find a counterparty on the Inn on the tax site, and then check "what he breathes."

Customs of business turnover

For many years, the Organization has to first check the counterpart in the Inn (federal tax service allows it to do this for free), and then documented the conduct of such an inspection. During this time, the most frequently requested package of documents was formed:

• copy of the Charter;
• extract from the register;
• copy of the certificate of registration;
• a copy of the certificate of registration with the tax;
• letter from statistics with codes;
• documents confirming the powers of the person with whom the contract is signed, for example, power of attorney and a copy of the passport.

Please note that checking the fact of enlaring information in the EGRULT and receiving a document confirming the powers of the person to sign documents from the point of view of the Ministry of Finance indicate due diligence (the letter of the Ministry of Finance of Russia of April 10, 2009 No. 03-02-07 / 1-177).

In addition, depending on the activity, it may be requested:

• card organization;
• extract from the staffing schedule (if a narrow specialist requires a narrow specialist to perform work);
• licenses with applications to them, necessary permissions;
• certificates from the FNS on the absence of debt;
• copies of accounting and tax reporting over the past period with a marking of the FNS;
• a copy of the lease agreement (office, warehouse, etc.).

Much less often, but there are already precedents when requested:

• analytical notes (i.e., a brief summary of the company on the implementation of similar projects);
• recommendation letters (usually request banks);
• audit report;
• and even an extract on the current account for the last month-quarter-year.

Public sources of information

Acting yourself, it is worth using sources of information:

• request an extract from the register yourself on your partner;
• check if it has a site;
• send your request for the Inspectorate of the FNS in a free form of the faithfulness of the taxpayer;
• check if it is not registered at the "Mass Registration" address, on the FNS website;
• you can check yourself and counterparty in the service station of the FTS site on the site "Check yourself and counterparty" nalog.ru (Initially, you will need to check the INN on the tax website);
• check it according to the "Bulletin of State Registration", whether it did not start by the procedure of liquidation or reorganization;
• look at the passport of the sole executing authority on the MIA website to find out if it was not lost for some time ago;
• on the website of the licensing body, you can check the license data;
• on the website of the Russian Federation and other courts, you can find out whether the company participated in legal proceedings;
• break the name of the company and surname, name, name of the director in any search engine and view all the mention of them.

What organizational measures should be accepted in the company to be protected from unscrupulous counterparties?

Each company independently solves the degree of possible risk at the conclusion of contracts and adopts relevant organizational measures. It is usually appointed by a person responsible for this procedure, and the procedure itself is governed by the internal situation or the rules of action to verify counterparties. At a minimum, the counterparty is conducted in each organization on the TIN on the TIN.