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Checking the counterparty throughout Russia. Official sources

Who will be interested in the article? Anyone who wants to finally figure out where information about companies in the Russian Federation comes from, what is the difference between paid and free systems and how they work and who to trust in the end.

Past

I think that it is not a “discovery” for anyone that literally until 2010, in Russia, access to information about companies and individual entrepreneurs was practically inaccessible to the average user. All information on them was closed for public use.

It’s worth making a reservation right away - only suppliers are considered in this article official information from government sources, but various catalogs and directories do not belong to Online Systems, and constitute a completely different market.

But back to the origins, so, the basis of the online systems databases, which at that time were no more than ten, were the information funds of Rosstat, the supplier of such information was the GMC of Rosstat, the “sponsored” organization of the aforementioned “office”.

Accounting and registration information, the full name of the head and his position, contact details, truncated information about the founders, financial statements, it is precisely on such data that companies, among which SPARK-Interfax stood out in particular, created online services. Such systems were expensive (because there was no special competition, and information cost as much as an “airplane”), sometimes slow, they did not always differ in the volume and relevance of the information provided, but there were simply no other legal ways to get data about companies and individual entrepreneurs. Soon such systems began to have regular customers, the number of which was small, but very noticeable, since they were largest companies RF.

Everything changed after 2010, when Online systems began to appear, focused on the widest range of users. The leaders were the Kontur-Focus (SKB Kontur) and VLIS (Tensor) services. These companies are currently the largest operators electronic document management, and the creation of services for checking counterparties was an important related activity. In fact, the entry of operators into the information market has become a "locomotive" for the development of online systems in Russia. Prices for information went down, the number of users of services and the services themselves increased significantly.

The present

The emergence of the Open Government and the appointment of Abyzov M.A. Minister for organizing the activities of the Open Government in 2012 determined the rapid development of the market for providing information in the Russian Federation. In seeking “openness” and the publication of data from Ministries and departments, the Open Government has gradually begun to available information, including about companies, for everyone. Data arrays are presented on the site Open data of the Russian Federation.

In 2015, the Federal Tax Service provided access to full datasets on legal entities ah and individual entrepreneurs (with the exception of personal data of individuals) to everyone. A lot of paid and free sites have appeared on the Internet, providing systematic information about companies in the Russian Federation. Opening information also from other state sources (Federal Statistics Service, Prosecutor General's Office, Central Bank and many others) allowed Online Systems to continue their rapid development.

To date, there are more than three dozen different services for the provision of official information, their number is growing monthly, since it is not difficult to obtain information, create a database and provide Users with access to it through an interface on the Internet.

Clerk has convenient and free services for checking counterparties: right now.

Differences between paid and free systems

With the current level of openness of official data about companies and access to them, there is no difference in the reliability of information from paid and free systems (we will immediately define - serious free systems who specialize in providing information). The sources are the same, updated at the same frequency, the legal conditions for obtaining information from the state. organs are the same for everyone. The difference can only be in the number of data sources used by the system, the interface, the speed of the system, and the generation of information processing reports.

Accounting statements of companies. Update once a year.

Litigation of organizations. Update - daily.

The most important sources used in the verification of the counterparty are listed. Also, additionally, data from the Bank of Russia, the General Prosecutor's Office, State Procurement, the Federal Bailiff Service and many others can be used, but these sources do not have a serious impact on the assessment of the Counterparty, rather they supplement the information received from the main official bodies.

Counterparty verification service interface

Modern Online systems mainly use a single search string, which allows you to search both by the exact details of the organization (TIN, OGRN) and by a combination of data (for example: Company name + full name of the director). Next, a card with the data of the verified Counterparty is displayed.

System speed

In order to evaluate the speed of processing and issuing information (it is especially important to check paid systems - you do not pay for waiting at the monitor). So, for example, you can enter the simplest test query in the search line of any system - “LLC” (author’s note: “Limited Liability Company”) - the system should return the result of more than 7 million records within one or two seconds. If the service freezes or gives a limited list - you should think about choosing another information provider, the service may be using outdated equipment and software and you will have to spend extra time working with this service.

Formation of various reports

Important: any report provided by a commercial Online Service shall have no legal effect. and is more informative. Moreover, for all services in the “Rules of Use” it is necessarily written about the lack of responsibility for the quality and relevance of the information provided. Any report on any company obtained using the Online Service with any conclusion at the end is just the opinion of the creators of the service and nothing more.

Remember, you always independently bear the financial and tax risks associated with the conclusion of an agreement and the choice of a counterparty.

Future

With the further development of the direction of open data, access to open information will be simplified. Selling information will lose relevance. We all see significant changes in the Internet - many different services are becoming free, using alternative ways to commercialize projects. A large number of free professional services for checking a counterparty are predicted to appear. Already now we can distinguish HONORABLE BUSINESS and Rusprofile. They give free access to basic information.

Of course, the leaders among paid services - SPARK, Kontur-Focus, Sbis, will also remain in demand, they are necessary for professional analysts, but the number of such users in the Russian Federation does not exceed 3% of the total audience of information users. For electronic document management operators, the counterparty verification service is more likely to become an additional functionality to the main business - transfer electronic reporting. WITH further development free professional services, other paid systems will either cease to exist or will look for alternative ways to commercialize their services.

If there is no time to search on different sites, all information about the counterparty can be obtained in one place. Use the service "" (https://upr.1cont.ru/), which was developed by Simplified.

Right now, you can check the counterparty by TIN for free in the Simplified. Counterparties program (using demo access).

Check counterparty by TIN for free

Learn all about the counterparty

The Federal Tax Service can wrap up the deal and remove money from expenses if the simplistic person has not shown the so-called " due diligence when choosing a counterparty". The partner must be “clean” according to the Unified State Register of Legal Entities, pay taxes on time and in the proper amount, and not be a one-day business. Our service will provide complete information about your partner as the Federal Tax Service sees him.

An additional advantage of the service is that you will find out if the counterparty has cases in arbitration and whether bailiffs are digging for it. You can also trace the chain of connections of the counterparty with other firms and check if they are fake.

Government contracts and licenses of all companies are available in our file cabinet. For example, if you are buying alcohol, check if the supplier has a license.

Another important option is to find out if the company is being audited: tax, labor, etc.

Check your company for risks

The Federal Tax Service has postponed the opening of its Transparent Business service to June 2018. The security of companies was under threat - from September 1, 2017, tax authorities will have the right to close companies with inaccurate data in the Unified State Register of Legal Entities without trial. You can check the accuracy of information about your company in one minute.

Subscription cost

To use the service, subscribe. We currently have two tariffs: . During the subscription period, it will be possible to check any number of counterparties.

According to the new law, it is necessary to check counterparties every time before a deal. In order not to check every day of the statement, just find your partners and click the button " Track Changes"- if suddenly the tax authorities suspect the company of unreliability, you will immediately receive a message in your personal account.

The Federal Tax Service reported on its website that it had flagged 800,000 companies as unreliable, making it dangerous to work with them. These labels are in our service. Therefore, you can check all partners and put them under control in one click.

The editors of the Simplification magazine have made a service specifically for accountants and managers. We have implemented the traffic light principle: the counterparty is highlighted red(can't work) yellow(to be checked) or green(safe to work with) color. And you do not have to be an advanced computer user or understand the intricacies of Article 54.1 of the Tax Code of the Russian Federation through due diligence.

Do you want to make sure that a potential client or partner is honest and protect yourself from problems? Use the KUB service for free online checks reliability of the counterparty by TIN, OGRN or organization name.

Who needs to check the counterparty by TIN or OGRN online and when?

It is necessary to check counterparties for reliability before concluding an agreement and starting cooperation with each new client or business partner. This will avoid a number of risks, including:

Loss of profit due to non-fulfillment by the “one-day” counterparty of the obligations assumed (delivery of goods, provision of services, payment for goods / services, etc.).

Claims from the tax authorities due to the inability to justify the costs that are taken into account when taxing profits and VAT.

Claims from the tax authorities due to the inability to substantiate the received tax benefit for VAT refund.

Loss of reputation due to work with an unscrupulous organization, etc.

A comprehensive check of the counterparty before concluding an agreement with him will not only reduce the risks when working with him, but will also become an argument in your favor in the event of litigation with the tax authorities, as it will confirm your discretion when choosing business partners and clients.

What is included in the verification of the counterparty?

The online counterparty verification service will allow you to check a client or partner for free and without registration using the following sources:

Base of the Federal Tax Service (Federal Tax Service) - makes it possible to obtain brief information from the Unified State Register of Legal Entities, information on changes to the data on the enterprise contained in the Unified State Register of Legal Entities, data on the planned liquidation, reorganization, exclusion of the company from the Unified State Register of Legal Entities, reduction authorized capital. The source also provides information on the entry of the head or founders of the counterparty into the register of persons who have refused to manage the organization.

The register of mass managers and mass founders - allows you to find out if there are persons in the management of the organization who head several legal entities.

Register of addresses of mass registration - provides data on the registration of the company in places of mass registration and on the possibility of contacting representatives of the counterparty at the address indicated in their registration data.

Register financial statements Rosstat - allows you to get acquainted with the annual financial statements of the counterparty, which is open in accordance with paragraph 89 of the Regulation on accounting and financial statements in Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

The register of government contracts of the Treasury of Russia - makes it possible to find out which government contracts, based on the results of placing orders, have been and are being performed by the company.

Register of unscrupulous suppliers - allows you to find out if the counterparty is a contractor, supplier, executor of government orders, contracts with which were terminated by a court decision or due to significant violations of the terms of cooperation.

File cabinet of arbitration cases - allows you to find out whether the counterparty participated in arbitration cases, in what capacity, and also how each case ended.

The FSPP (Federal Bailiff Service) database - makes it possible to find out whether enforcement proceedings are open against the company and whether it has debts in the FSPP.

Register of disqualified persons - allows you to find out about the presence of disqualified persons in the executive bodies of the counterparty.

Organizational measures to protect against dishonest contractors

To protect against cooperation with unscrupulous organizations, it is recommended to develop an internal normative act, which will regulate the procedures for pre-contractual work with new business partners and customers. The document states:

goals and principles of pre-contractual work with potential counterparties;

the procedure for interaction between managers, security and supply services, lawyers and others officials companies that are in contact with potential counterparties;

a list of documents that are mandatory requested from a new counterparty;

a list of procedures that are carried out before starting cooperation with a counterparty in order to verify it, etc.

To check each new counterparty for reliability, tax risks, debts, solvency, financial stability and other parameters are issued by separate orders.

Do not neglect the possibility of online verification of each new partner or customer and obtain all possible open data about him. It is necessary to completely abandon the conclusion of contracts "backdating". For additional protection against financial risks that arise when working with unscrupulous contractors, you can conclude insurance contracts for equipment, cargo, civil liability, business interruptions, etc.

Who else can be checked using our service?

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

Check TIN

Make sure that the supplier's TIN is not a random set of numbers, but a real digital code that belongs to the company offering the deal.

It is very easy to check this, since the TIN has its own algorithm, and a fake number, most likely, will not match it. You can recognize an error in the TIN in any program for preparing information about the income of individuals by entering the number in the "TIN of the employer" field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its belonging to a particular company on the website of the Federal Tax Service or using the counterparty verification service.

Request a copy of the state registration certificate (or an entry sheet in the Unified State Register of Legal Entities)

The state registration certificate confirms that the counterparty exists as a legal entity and is registered as a taxpayer. From January 1, 2017, when registering legal entities and individual entrepreneurs instead of a certificate of state registration, a record sheet of the desired register is issued - ERGUL or EGRIP. Thus, the entry sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or EGRIP.

In accordance with clause 13 of the Rules for Maintaining the Unified State Register of Legal Entities, the entry sheet of the state register is included in the registration file of a legal entity. In accordance with clause 19 of the Rules for Maintaining the USRIP, the entry sheet of the state register is included in the registration file of an individual entrepreneur.

Get an extract from the Unified State Register of Legal Entities / EGRIP

A fresh extract from the Unified State Register of Legal Entities confirms that the counterparty is registered and has not been deregistered at the time of its receipt. In addition, according to the extract from the Unified State Register of Legal Entities, 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.

Balance allows you to do several at once important findings about company:

First, he confirms that the company is reporting.
Secondly, it allows you to establish whether the organization conducted economic activities.
Thirdly, from accounting you can learn about the "portfolio" of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think about whether it is worth giving such a company, for example, a commodity loan. Turnovers that are too low compared to the amount of the proposed transaction may also indicate that the supplier hides part of the income. In this case, it is better to refuse the transaction.

Based on financial statements, it is easy to compile the financial analysis, which will show the dynamics of the company's activities and allow assessing its financial stability. In the service on the company card, you can find links to financial statements and mini-financial analysis, which will allow you to immediately see the key points in the accounting forms without having to study a large and complex financial statement for the company.

Information about legal entities with tax arrears and / or not submitting tax returns for more than a year can also be obtained on the website of the Federal Tax Service.

Additional analytics

It is necessary to verify the integrity of the counterparty and collect evidence that you have carried out the necessary verification. Why is it important? In the event of a lawsuit, this will confirm that your company has shown .

From the point of view of the tax authorities (), the company has not shown due diligence if it does not have:

personal contacts of the management in the counterparty company when discussing the terms of supply and when signing contracts;
documentary confirmation of the authority of the head of the counterparty company, copies of a document proving his identity;
information about the actual location of the counterparty, as well as the location of warehouse, production, retail space;
information about the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
information about state registration counterparty in the Unified State Register of Legal Entities;
information on whether the counterparty has the necessary license (if the transaction is concluded within the framework of the licensed activity), certificates of admission to certain kind works issued self-regulatory organization;
information about other market participants of similar goods, works, services, including those who offer lower prices.

Transaction Information

Confirmation of personal contacts when concluding a transaction

The lack of personal contacts during the conclusion of the transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of the conclusion of the contract with the counterparty (who participated in the negotiations, who released the goods, etc.) will help to prove the opposite.

Verification of transaction documents

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

check the address indicated in the documents of the counterparty, in particular, in invoices;
make sure that the supplier's documents do not contain logical contradictions and comply with the Tax Code of the Russian Federation and other laws;
compare the signatures of employees on documents in order to exclude the situation when different signatures are put on behalf of one person (it is better to exclude such documents so that the Federal Tax Service does not claim that they are fictitious).

This list of "filters" is not exhaustive. There are other ways to be careful in choosing a counterparty and get the most complete information about it.

One-day counterparties are capable of causing damage both to the state in case of tax evasion, and to the taxpayer, who will have to prove the validity of the tax benefit received when refunding VAT or when accounting for expenses for profit tax purposes as a result of interaction with such unscrupulous counterparties.

Inspections are guided by the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 "", which fixed the main signs of dishonesty taxpayer and rules for their determination.

Taxpayers, in order to prove the exercise of due diligence and caution when choosing a counterparty, can turn to public criteria
self risk assessment for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333@ ""), as well as explanations from financial authorities regarding whether, in in which case the taxpayer is considered to have fulfilled the obligation to verify the counterparty.

In order to protect yourself from the risks of running economic activity and possible claims from the tax authorities, there are many opportunities to verify the integrity of a potential business partner.

We have identified a number of actions that, in the opinion of the tax inspectorates and the courts, must be taken in order to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out if a license was issued to a potential counterparty at websites of licensing authorities- for each type of activity, the licensing authority will be different. For example, the website of Rospotrebnadzor allows you to search through registers of licenses issued for activities related to the use of pathogens of infectious diseases, and for activities in the field of the use of ionizing radiation sources.

7. Familiarize yourself with the annual financial statements of the counterparty. In accordance with paragraph 89 of the Regulation on accounting and financial statements in the Russian Federation (approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the organization's annual financial statements are open to interested users(banks, investors, creditors, buyers, suppliers, etc.) who can familiarize themselves with it and receive copies of it with reimbursement for copying costs, and the organization should provide an opportunity for interested users to familiarize themselves with the financial statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation of June 2, 2008 No. 42, Rosstat of May 20, 2013 No. 183 "On approval of the Administrative Regulations for the provision Federal Service state statistics public service"Providing interested users with data from the accounting (financial) statements of legal entities operating in the territory of the Russian Federation").

8. Examine the register of unscrupulous suppliers. Of course, a potential counterparty is not necessarily a participant in the procurement system for government and municipal needs, but there is such a possibility. Therefore, we still recommend that you go through this optional verification stage and search for the appropriate registry, updated by the FAS Russia.

Advice

We recommend developing local regulation on the organization and improvement of pre-contractual work with potential counterparties, which would indicate its goals, principles of activity and interaction of managers, supply and security services, lawyers and other officials of the taxpayer in contact with potential counterparties, and also list the documents that must be requested from counterparties and other persons. The courts also pay attention to the existence of such a local act (Decree of the FAS MO dated May 23, 2013 in case No. A40-98947 / 12-140-714). In addition, it makes sense to publish individual orders on checking a specific counterparty for subsequent confirmation of their correctness in the event of a conflict.

9. Check the authority of the person signing the contract. Courts often point to the need to verify credentials as a condition for recognizing a taxpayer in good faith (FAS ZSO of May 25, 2012 in case No. A75-788 / 2011, of the Eighth Arbitration Court of Appeal of September 20, 2013 in case No. A46-5720 / 2013) . Moreover, if the taxpayer received all the necessary documents and information, but did not verify the authority of the representative of the counterparty to sign the documents, this will be the basis for recognizing this taxpayer as bad faith (decree of the FAS MO dated July 11, 2012 in case No. A40-103278 / 11 -140-436).

When considering a case, in the event that the signatory refuses to sign on the documents, it is usually appointed handwriting expertise- but sometimes it does without it (FAS UO dated June 30, 2010 No. F09-4904 / 10-C2 in case No. A76-39186 / 2009-41-833). However, more often the courts emphasize that a simple visual comparison of signatures and testimony of a taxpayer's representative cannot be considered sufficient grounds for recognizing that documents were signed by unidentified persons (decision of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148 / 2010).

And of course, the courts ascertain the fact of bad faith of the taxpayer in the event that the authorized representative of the counterparty at the time of signing the documents died(VAS RF dated December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998/12 in case No. A65-14837/2011). On the other hand, the latter case cannot, in the opinion of the courts, testify to the receipt of an unreasonable tax benefit if, before the conclusion of the disputed transaction, the taxpayer had long-term economic relations with the counterparty (FAS SKO dated April 25, 2013 No. Ф08-1895 / 13 in the case No. A53-12917 / 2012, resolution of the FAS ZSO dated October 27, 2011 No. F07-8946 / 11 in case No. A52-4227 / 2010).

Before signing the documents, you should pay attention to the following:

is the transaction being concluded for your counterparty major;
hasn't expired term of office representative of the counterparty (it is determined by the charter of the organization or a power of attorney);
not limited whether charter powers of the director to conclude transactions, the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty. The courts emphasize that this is also regarded as a manifestation of the taxpayer's prudence (FAS ZSO dated October 14, 2010 in case No. A27-26264 / 2009, FAS ZSO dated March 5, 2008 No. F04-1408 / 2008 (1506-A45-34) in case No. A45-5924 / 07-31 / 153, of the Third Arbitration Court of Appeal of October 11, 2013 in case No. A74-5445 / 2012, of the Eleventh Arbitration Court of Appeal of September 5, 2012 in case No. A55-1742 / 2012 ).

Moreover, the district arbitration courts confirm duty of the tax authorities provide the requested information within the range of information not recognized in accordance with tax secrecy. Thus, the FAS ZSO emphasized that the inspectorate’s refusal to provide information about the taxpayer’s counterparty affects the rights of the latter related to obtaining tax benefits, taking into account the taxpayer’s obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007(77-A67-32) in case No. A67-1687/2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do this (FAS MO dated September 14, 2010 No. KA-A40 / 10728-10 in case No. A40-4632 / 10- 115-57).

True, occasionally the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only tax authorities have such authority (FAS SZO dated July 31, 2013 in case No. A13-8751 / 2012).

But even if the tax office refuses to respond to the request, he the fact of his direction will indicate that the taxpayer wanted to protect himself when choosing a counterparty and can serve as evidence of due diligence in the future. At the same time, it is important that the request be submitted personally to the office of the tax inspectorate (a copy of the request with a mark of acceptance must remain on hand) or by mail with a return receipt and an inventory of the attachment (in this case, one copy of the inventory and the returned notification remain).

As we can see, the positions of the courts regarding the scope of actions that must be performed to verify the counterparty's good faith differ. True, sometimes the courts are a little cunning.

So, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, they were requested notarized copies required documents. At the same time, the courts emphasize that in the field of tax relations valid presumption of good faith, and law enforcement agencies cannot interpret the concept of "good faith taxpayers" as imposing on taxpayers additional responsibilities not provided for by law (decision of the FAS MO dated January 31, 2011 No. KA-A40 / 17302-10 in case No. A40-30846 / 10-35-187, decision of the FAS MO dated December 16, 2010 No. KA-A40 / 15535 -10-P in case No. A40-960 / 09-126-4, decision of the FAS MO dated July 22, 2009 No. KA-A40 / 6386-09 in case No. A40-67706 / 08-127-308).

Such an understanding of good faith was developed by the Constitutional Court of the Russian Federation in No. 329-O of October 16, 2003, which taxpayers often refer to when substantiating their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, courts often point to the need to request relevant documents from the counterparty, emphasizing that these actions have for the taxpayer nature of duty(FAS PO dated July 14, 2010 in case No. A57-7689 / 2009, FAS ZSO dated July 20, 2010 in case No. A81-4676 / 2009).

Sometimes the attention of the courts may be drawn to other details - for example, the conclusion of a contract for a "trial" delivery of goods. small party to verify the counterparty (Decree of the Federal Antimonopoly Service of the Moscow District dated December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4), the fact of registration of the counterparty in several days before the transaction (FAS UO dated November 28, 2012 No. F09-11410 / 12 in case No. A60-7356 / 2012), etc. The tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505/11 in case No. A41-23181/2010).

In conclusion, we note that the presence only one sign of dishonesty counterparty, as a rule, is not an obstacle to the recognition of the tax benefit received by the taxpayer as unjustified. However, their combination often makes tax inspections alert, and the courts - to decide not in favor of the taxpayer.