Search for counterparties and checking their reliability. Tax counterparty

Checking a counterparty is actually a prerequisite for running a successful and risk-free business. How to check yourself and the counterparty as fully as possible, effectively, and most importantly - for free?

1 Checking the counterparty on the site "tax"

What can be found in the FTS?

• Information about the general director;
• Information about the authorized capital and its structure;
• Data on the founders and their shares in the capital;
• Information about the counterparty's licenses;
• Legal address of the company;
• Company activities;
• Date of initial registration and registration of legal entities. individuals or individual entrepreneurs;
• Dates of changes in constituent documents;
• The way of formation of jur. faces;
• Information about the holder of the register of shareholders;
• Information about amendments to the charter.

For general information about legal a person or individual entrepreneur on the website of the Federal Tax Service, it is enough to enter the TIN or PSRN. You can also search by legal name. faces. Information is also available for individual entrepreneurs. A search in the FTS database among individual entrepreneurs is carried out by TIN / OGRNIP or the surname, name and patronymic of the entrepreneur.

2 Checking the counterparty for liquidation or bankruptcy

Information on liquidation, reorganization, reduction of the authorized capital or on the decision to exclude the counterparty from the Unified State Register of Legal Entities (bankruptcy) can be found in the State Registration Bulletin.

3 Checking the address of the counterparty

It is no secret that one-day firms or unreliable businessmen are often registered at one address.

• The Tax Inspectorate provides a free service for checking the counterparty's address for mass (more than 10) registration of firms on it - https://service.nalog.ru/addrfind.do.
• In addition, it is possible to check the correspondence between the actual address and the address specified in the constituent documents - https://service.nalog.ru/baddr.do. To search the database of the Federal Tax Service in both cases, you can use the OGRN, TIN and the name of the legal entity. faces.

4 Verification of the head and founders

• You can check whether the head or founders have the right to engage in their activities at all here - https://service.nalog.ru/svl.do. The register contains information about persons in respect of whom there is a court decision to prohibit such activities.
• Suspicious may be the fact that the head or founders are participants in or own several firms. Such information is contained here - https://service.nalog.ru/mru.do.
• At the same time, it will be useful to check whether the same persons are not disqualified. The search is carried out by full name - https://service.nalog.ru/disqualified.do.
• You can check if a disqualified person is a member of the counterparty's executive bodies here - https://service.nalog.ru/disfind.do.

5 Checking the debt of the counterparty

• You can check how regularly your potential business partner pays taxes and whether he has any debts here - https://service.nalog.ru/zd.do. There you can also find those persons who have not submitted tax returns for more than a year.
• Information about other outstanding debts of the counterparty can be found on the website of the bailiffs. All data on enforcement proceedings initiated against individuals, legal entities or individual entrepreneurs are stored there.

6 Checking the "freeze" of bank accounts of the counterparty

Knowing the TIN and BIC of the counterparty's bank, you can find out if its banking operations have been suspended. Service address -

28.08.18 38 833 26

How to check counterparties

And why does it matter

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

Alena Iva

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

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

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

Why check counterparties

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

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

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

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

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

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

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

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

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

Case of life. After a tax audit of one company, additional income tax and VAT were charged in the amount of 10 million rubles. The fine and penalties went up another 4 million.

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

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

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

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

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

Check the counterparty in the file of arbitration cases

It will be unpleasant to find out that the passport of the general director, representative by proxy or individual entrepreneur is invalid. This fact clearly indicates that you need to be more careful with such a counterparty. Maybe a failure in the passport data accounting program, or maybe the passport was used by scammers who stole it.

Check if the power of attorney has expired

If on the part of the counterparty the contract is going to be signed by a person with a notarized power of attorney, it is better to play it safe and check the power of attorney for the details on the website of the Federal Notary Chamber.

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

Check license validity

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

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

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

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

Rules so as not to get confused and not forget anything

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

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

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

On our website you can find information about the counterparty entered in the Unified State Register of Legal Entities. It is very simple to do this, just use the convenient counterparty verification form, which is broadcast from the official website of the Federal Tax Service of Russia - www.nalog.ru

Allows you to check the counterparty and find out:

• Information about legal entities included in the Unified State Register of Legal Entities
• Information on legal entities in respect of which documents have been submitted for state registration of changes made to the constituent documents of a legal entity and changes to information about a legal entity contained in the Unified State Register of Legal Entities
• Messages of legal entities published in the journal "Bulletin of State Registration" on the adoption of decisions on liquidation, on reorganization, on reducing the authorized capital, on the acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages of legal entities that they are obliged to publish in accordance with the legislation of the Russian Federation
• Information published in the journal "Bulletin of State Registration" on the decisions taken by the registering authorities on the upcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities
• Legal entities whose executive bodies include disqualified persons
• Addresses indicated during state registration as the location of several legal entities.

After completing the request through the form, check yourself as a counterparty, you will see full information about the legal entity.

Checking the counterparty through an extract from the register

If the data received through the counterparty verification form is not enough for you, then it is possible to check the counterparty by ordering an extract from the register containing full information about the legal entity (EGRLE) or individual entrepreneur (EGRIP).

Unlike the data received through the counterparty verification form, which provides information only from the Unified State Register of Legal Entities, and then in a greatly reduced form, extracts from the register for counterparties can be ordered both from the register of legal entities (EGRLE) and from register of individual entrepreneurs (EGRIP).

The information in all statements is up-to-date on the day of the order. The extract contains all the information on the counterparty that is in the unified database of the Federal Tax Service of Russia. Also, any extract can be ordered by itself, if you are a legal entity or an individual entrepreneur.

If you notice an error, select a piece of text and press Ctrl + Enter

We are found by the following words:

tax ru,regul tax ru, site tax ru,tax ru official, tax ru official website, regul tax ru official , site egrul tax ru, egrul tax ru official website ,ru personal tax , tax ru cabinet, www.nalog.ru, www tax ru personal, www nalog ru personal account , www nalog ru taxpayer, taxpayer's office, www.nalog.ru, personal account of the taxpayer

When deciding on cooperation with a company or individual entrepreneur, the question of the reliability and honesty of the Counterparty constantly arises. This applies to the situation when an Individual orders a product or service, and the situation when a Legal Entity begins cooperation with a new Supplier / Partner / Client.

When making a payment (prepayment) for goods or services, it must be clearly understood that the Supplier will fulfill all its obligations, deliver the goods or provide the service clearly and on time.

It is important to check the Counterparty and choose reliable companies to eliminate the possible risks of supplying low-quality goods, lack of warranty service.

For Legal entities, verification of the Counterparty is the main action to prevent financial and tax risks. The Federal Tax Service strongly recommends checking Counterparties and exercising Due Diligence using all available open and legitimate sources of information. The easiest way to Check the Counterparty is to get an extract from the Unified State Register of Legal Entities / EGRIP on the tax website. For more complete information, it is recommended to use the service for checking counterparties ZACHESTNYYBUSINESS.

On the ZACHESTNYYBUSINESS portal, you can check the Counterparty of a legal entity or individual entrepreneur for free according to information from official open sources (FTS, ROSSTAT, etc.)

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.

For a free check of the Counterparty by TIN / OGRN / full name / Name, use the search box:

To do this, enter the TIN or OGRN of the company in the search box.

If you do not have the exact details, it will be enough to enter the name of the company. If the name is common and a list appears at your request, it is advisable to clarify the request:
. enter the name of the company + the surname of the director (for example: TECHPROM IVANOV)
. or: company name + location (for example: TEHPROM MOSCOW)
. or all parameters at once (for example: TEHPROM IVANOV MOSCOW)

A brief algorithm for Checking the Counterparty (how to determine a reliable Counterparty using HONEST BUSINESS.RF):

1. The organization must exist, its status must be Active.
2. The company should not be in special registers of the tax service (FTS), otherwise a red inscription will appear on the card under the name of the company. For example:
   There is no connection with the legal entity by legal entity. address (according to the Federal Tax Service).
3. Companies with a period of activity of less than a year have increased risks (determined by the date of registration). According to statistics, every 3rd company ceases operations during the first year.
4. The company must be located at the address of registration. The company must not have a mass registration address. How many companies are still registered at this address is indicated in the card under the address. Bulk addresses are often used by unscrupulous companies or fly-by-night companies.
5. The types of activities of the company must coincide in meaning with the actual activities of the company.
6. Head (director) of the company. If you know who the head of the company is, check this information. There are cases when companies are registered with nominee managers, i.e. persons not participating in the activity. This is one of the main signs of unscrupulous companies.
7. Check the number of employees. A company that does not have its own employees and material and technical base may not fulfill its obligations.
8. Check the availability of registration in off-budget funds. Without registration, for example, in the FIU, the company cannot transfer funds to the Pension Fund.
9. The authorized capital of the company. The minimum in the Russian Federation is 10,000 rubles. The larger the authorized capital, the less risks when working with the Counterparty.
10. It is also worth paying attention to Financial indicators (does not apply to companies that have existed for less than a year). We pay attention to the articles: “Net profit (loss)” - a loss-making company may have financial problems. The article “Fixed assets” shows the presence of Property in the ownership of the company.
11. Particular attention should be paid to the data of the Arbitration Court (a separate tab in the card of a Legal Entity or an Individual Entrepreneur on the HONEST BUSINESS portal). The presence of court cases on non-fulfillment of obligations and claims for the recovery of funds against the audited Organization indicates the unreliability of the Counterparty.
12. Check the FSSP data. The presence of enforcement proceedings indicates the forced collection of funds from the audited company.

We wish you to work with trustworthy, honest Contractors!
Convenient, comfortable work when checking Counterparties on the portal!
Your HONEST BUSINESS.RF.

* The data of the Unified State Register of Legal Entities / EGRIP are open and are provided on the basis of clause 1, article 6 of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is restricted, namely information about documents proving the identity of an individual. On the website ZACHESTNYYBUSINESS.RF you can check the Counterparty for free and exercise Due Diligence. All instructions and requirements presented on the website ZACHESTNYYBUSINESS.RF are not binding and are advisory in nature. Recommendations are given for the possible reduction of economic risks. When concluding transactions, taxpayers, first of all, must take into account the provisions of the Constitution of the Russian Federation and the Civil Code of the Russian Federation. By virtue of the principle of freedom of economic activity, the taxpayer carries out entrepreneurial activity independently at his own risk. The administration of the site ZACHESTNYYBUSINESS.RF is not responsible for possible economic losses / cases of lost income and does not give any guarantees or assurances to third parties.

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

When should contractors 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 you need to work only with trustworthy companies and, moreover, only you are responsible for checking this trustworthiness.

In order to avoid unpleasant situations when working with a counterparty, it is customary to “drive” new partners through 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. Checking will help to avoid possible errors.
2. If you are aware that the potential counterparty is a new company that has recently registered. Of course, a new company in itself cannot bear risks, however, working with it is still as good as it can be.
3. If you know that a potential counterparty is not very flattering. Of course, no one has canceled the evil tongues of competition, but still the old proverb says "trust, but verify."
4. If a potential counterparty works exclusively on prepaid basis. By checking the company for reliability, you can protect yourself from underdelivery of goods, or from the provision of low-quality services.

Company verification is a separate service that many organizations provide, however, with due skill and free time, you can do it yourself.

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

What information can be obtained about a potential partner

So, let's look at what kind of information you can get about a company using simple Internet access. The easiest way is to go to the website of the tax service and use the search to find all the information you need 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 cipher built according to a special algorithm. If the company took it out of their heads, then checking by this number through any service convenient for you will not give any result.

The easiest way to check the TIN is to use the verification service on the website of the tax service (more 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. In this way, we will find out whether the company actually exists, that is, whether it is accounted for by the Federal Tax Service as a taxpayer.

Of course, the presence of evidence does not yet tell us that the company is very trustworthy. Maybe she just stopped her activities, or maybe she does not submit reports, or even 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 / EGRIP

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

The extract can be downloaded on the official website of the tax service of the Russian Federation (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 Tax Service of Russia.

Analyzing 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.

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

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

The company's assets are, first of all, its authorized and other types of capital and liabilities. If the company has practically no assets, then this is an occasion for you to think about whether it is worth linking your business with it.

Also, if you know that you are planning a major deal with a company, and its assets or turnover are very small compared to the amount of the deal, then this is also a reason to think: most likely it hides 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 vector of the company's development, but also understand how stable it is on its feet. If you need a reliable partner, then this is one of the main indicators.

We check the registration address for "mass character"

What do you know about bulk registration address? Most likely nothing. However, this is one of the most basic features of the so-called one-day firms. If you are afraid that your counterparty may turn out to be just such a company, then just check it at the address.

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

Most companies are registered at one address, however, in fact, they are located in a completely different one. 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 like. 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 fair, just in case, ask the Federal Tax Service for information on the payment of taxes by this company.

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

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

Given that this online service is working 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 check all the details about a prospective partner. Contracting companies for such transactions are selected very strictly. So, for example, a firm that has debts cannot be a contractor. If a company sometimes concludes government contracts, then this is an indicator of its reliability and a stable position in the market.

You can check the company for participation in public 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 such a thing as "mass leader". If a person is a director in several companies at once, then you have every reason to believe that a potential counterparty is a one-day business.

In addition to the fact that you will see how many companies a person manages, you will also have access to data on all the companies that he previously managed. If you become aware that many of the firms run by a person went bankrupt, then this is a reason to think: most likely, you are dealing with an unscrupulous company, which may not be tomorrow.

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

Checking the 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 by TIN on the website of the tax service. 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 the 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 consider the most frequent of the necessary checks - checking by TIN.

For example, we will check the TIN of PJSC GAZPROM. Do not forget that in addition to checking legal entities, verification 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 address of the company's location, its OGRN, TIN, KPP, as well as the date the OGRN was assigned:

findings

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

Based on the results of the audit, conclusions can be drawn - whether to start cooperation with a new company, or whether it is necessary to cut off all ties right now.

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