What do the numbers in the checkpoint mean. IP has a checkpoint - is there one, how to find out and see your checkpoint, what do the numbers mean and when a checkpoint may be required

TIN and KPP are digital codes that are assigned to organizations. Entrepreneurs have only a TIN (sometimes it is also called an “individual taxpayer number” or “taxpayer identifier”), they are not assigned a checkpoint. What do TIN and KPP mean?

What does TIN mean?

A taxpayer identification number is assigned to organizations upon initial registration with the IFTS. Throughout the entire "life" of the organization, the TIN does not change, even when the organization moves to another inspection. The TIN is indicated on the tax registration certificate ().

How many digits are in the TIN? Organizations have 10 digits (but entrepreneurs have 12 digits).

You can find data on the TIN on the website of the Federal Tax Service of Russia using the service. There, any organization can be identified by OGRN / TIN or by name.

What do the TIN numbers mean?

It is only important to know what the first digits of the TIN mean:

• the first and second digits show the subject of the Russian Federation in which the organization was registered;
• the third and fourth digits show the IFTS code in which the organization was registered.

For example, TIN 7702123456 means that the organization, when created, was registered with the Moscow Federal Tax Service No. 2.

TIN statistics codes

By TIN, you can find out all the codes assigned by the bodies of Rosstat (OKPO, OKTMO, OKATO, etc.). A document with codes can be printed from the website of the territorial branch of Rosstat.

What does the checkpoint of the organization mean

The checkpoint is a 9-digit numeric code assigned to organizations (Procedure approved by Order of the Federal Tax Service dated 06/29/2012 No. ММВ-7-6/435@). What do the checkpoint numbers mean?

For example, KPP 770201001 means that the organization is located in Moscow, is registered with the Federal Tax Service of Russia No. 2 for Moscow as a taxpayer at its location.

When changing the location, when registering at the location of real estate or transport, etc. the organization may have a new checkpoint. The decoding of the checkpoint, unfortunately, is not given anywhere. But we will show the most common registration reason codes.

What does the checkpoint mean in the details of invoices, invoices and other documents? Basically, you don't have to think about it. If you transfer money to an organization or submit any documents to its address, then simply transfer the checkpoint indicated by the organization itself to your document.

But keep in mind, if an organization sells goods through its separate division, then it must indicate the checkpoint of the separate division on invoices. But lines 2 and 2a indicate the name and TIN of the organization itself (Letter of the Ministry of Finance dated 05/18/2017 No. 03-07-09 / 30038​). This is important, because if you violate these requirements, you may be denied the deduction of input VAT on an incorrectly issued invoice.

How to find out the checkpoint

It is easy to find out the checkpoint by the TIN of the organization. The website of the Federal Tax Service has a service "Business risks: check yourself and the counterparty". Specify the TIN of the organization known to you there and you will be shown the checkpoint of the legal entity at its location.

By the way, some users of the information are wondering: the tax identification number of the founders, what is it? So, the TIN of the founders of the company can also be found out using the named service - it is enough to familiarize yourself with the extract from the Unified State Register of Legal Entities of the company of interest.

When creating a legal entity or registering an individual as an individual entrepreneur, we come across such concepts as OGRN, OGRNIP, TIN, KPP. What is this? And how is it decoded?

OGRN and OGRNIP

It's unique main state registration number of a legal entity or an individual entrepreneur in the Unified State Register of Legal Entities (Unified State Register of Legal Entities). OGRN and OGRNIP tax authorities began to assign to everyone from June 2002 on the basis of the Decree of the Government of the Russian Federation “On the Unified State Register of Legal Entities” No. 438 dated June 19, 2002.

The register is open, that is, any person has the right to apply to the registration authority with a request to provide information from the state register for any company or entrepreneur registered within the region served by this registration authority.

OGRN consists of 13 digits, OGRNIP - from 15.

They contain the following information:

1 digit - a sign of referring the state registration number of the entry (to the main state registration number (OGRN) - 1, 5; to another state registration number of the entry (making changes) - 2; to the main state registration number of an individual entrepreneur (OGRNIP) - 3)

4, 5 digit - the serial number of the subject of the Russian Federation according to the list of subjects of the Russian Federation established by Article 65 of the Constitution of the Russian Federation

6th and 7th digit - code of the number of the interdistrict tax inspectorate that issued the OGRN to a legal entity or OGRNIP to an individual entrepreneur

from 8 to 12 (OGRN) digit and from 8 to 14 (OGRNIP) digit - the number of the entry made in the state register during the year

13th digit (OGRN) - control number: the remainder of dividing the previous 12-digit number by 11, if the remainder of the division is 10, then the control number is 0 (zero)

15th digit (OGRNIP) - the check digit is equal to the last digit of the remainder of dividing the previous 14-digit number by 13, not by 11.

An example of decoding the OGRN:

Using the example of OGRN 1117746358608, consider all the information that we can get from this digital combination:

1 digit - 1. Responsible for assigning the record to the main state registration number.

2nd and 3rd digit - 11. This is 2011 - the time when the entry was made in the state register.

4th and 5th digit - 77. This is the serial number of the subject of the Russian Federation - Moscow, that is, it was in this subject that this enterprise was registered.

6th and 7th digit - 46. This code is directly responsible for determining the branch of the tax inspectorate itself - MI of the Federal Tax Service of the Russian Federation No. 46.

8 - 12 digits - 35860. These numbers indicate the number of the entry that was made in the state register during the year.

13 digit - 8. Estimated check number.

An example of decoding OGRNIP:

Let's take OGRNIP 304500116000157 as an example, from this number you can get the following information:

1 digit - 3. Responsible for assigning the record to the main state registration number.

2nd and 3rd digit - 04. This is 2004 - the time when the entry in the state register was made.

4th and 5th digit - 50. This is the serial number of the subject of the Russian Federation - the Moscow region, that is, it was in this subject that this enterprise was registered.

6th and 7th digit - 01. This code is directly responsible for determining the branch of the tax inspectorate itself - the Federal Tax Service Inspectorate for the city of Balashikha.

8 - 14 digits - 1600015. These numbers indicate the number of the entry that was made in the state register during the year.

15 digit - 7. Estimated check number.

TIN

It's unique taxpayer identification number. Assigned to both legal entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, and to other individuals - since 1999.

The difference in the number of digits of the code is 12 digits for individuals, 10 for legal entities.

The TIN contains the following information:

1 - 4 digit- code of the tax authority that assigned the TIN according to the Directory of Tax Authorities (SOUN)

5 - 10 digit(for individuals) and from 5 to 9 digits (for legal entities) - the serial number of the taxpayer record

11 and 12 digit(for individuals) and 10 digit (for legal entities) - a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for taxes and fees.

An example of TIN decoding:

Let's say TIN 500100732259, according to these numbers, we get the following information:

1 - 4 digits - 5001. This is the code of the tax authority that assigned the TIN - IFTS for Balashikha.

5 - 10 digits - 007322. This is the serial number of the taxpayer record.

11 - 12 digits - 59. This is a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for taxes and fees..

The code of the reason for registration with the tax authorities. It is assigned together with the TIN only to organizations, individual entrepreneurs and individuals are not assigned.
The checkpoint code consists of nine digits and contains, in accordance with the Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09 / 178, as amended. dated 03.03.2004 No. BG-3-09/178 the following information:
1 - 4 digits - the code of the tax authority where the organization was registered;
5 and 6 digits - indicate the reason for registering the organization;
7 - 9 digits - indicate the serial number of registration with the tax authority.

The checkpoint is indicated in the certificate along with the TIN of the organization. The checkpoint is necessarily affixed in declarations, payment documents, settlements to extra-budgetary funds. Since the IP does not have a checkpoint, the corresponding columns for them remain empty.

An example of decoding a checkpoint:

For example, let's take checkpoint 773301001 based on the data, we get:

1 - 4 digits - 7733. This is the code of the tax authority where the organization was registered - IFTS No. 33 for Moscow.

5th and 6th digits - 01. This is the reason code for registering an organization - registration with the tax authority of a Russian organization as a taxpayer at its location.

7 to 9 digits - 001. This is the serial number of registration with the tax authority.

The checkpoint does not contain a check number.

Quite often, when preparing documents and various financial statements, you have to indicate the checkpoint of Sberbank.

The outcome of the transaction depends on the correctness of entering data. Therefore, the question arises of what the checkpoint means and where to find the code.

Checkpoint of Sberbank - 773601001

PPC is an identifier that includes 9 digits. All organizations receive codes assigned by the federal tax service.

Each number carries a specific meaning. Decryption can provide a lot of additional information.

Abbreviation decoding

checkpoint — « tax registration reason code».

The acronym stands for:

1. The code of the area where the legal entity was registered can be found by the first 4 digits of the code.
2. The next 2 digits of the code indicate the basis that served as the reason for the registration of the institution. It refers to the direction of the organization. Foreign and domestic institutions are not assigned identical numbers.
3. The final figures indicate how many times the company is registered. If the company is registered for the first time, then the final digits of the identifier will be 001.

When assigning an identification number, an institution simultaneously receives a checkpoint. This means that the organization acquires the status of a taxpayer.

Where to find the checkpoint of Sberbank of Russia?

Ways to get a checkpoint:

1. Go to the official website of Sberbank with details - https://www.sberbank.ru/ru/about/today/requisites
2. Personal visit to the office of Sberbank of Russia.
3. A call to the Sberbank hotline - 900 . This method provides the requested information at a convenient time without leaving home.
4. If you have an agreement with a bank, for example, a loan or on deposits, you can see the details in paper.
5. Search on the official website of the Federal Tax Service. To do this, know the OGRN or the identification number of the organization. One of the parameters is specified in the search string. After press " Find”and all information about the taxpayer will be presented.

Why is a checkpoint needed?

• When working with financial statements and other financial papers, the checkpoint is a mandatory requisite. This identifier is a confirmation of the legal activity of the institution. His indication is the main requirement of payment orders.
• It is important to know that there may be several such numbers. If it is necessary to clarify the checkpoint in financial papers, tax returns, the checkpoint received by the main branch is entered.
• The checkpoint, as well as the TIN, is the main requisite of the enterprise. This is a guarantee that the company is not a delinquent. A unique code is always indicated when performing transactions in bidding, auctions and tenders.

checkpoint assigned to the taxpayer upon his tax registration. The checkpoint shows in connection with what basis the taxpayer was registered for tax purposes.

The taxpayer has one, but may have several checkpoints (for example, if he is registered with several tax inspectorates, due to the presence of separate divisions).

A comment

The checkpoint is one of the important details of the organization. The checkpoint is assigned to the taxpayer when he is registered for tax purposes and shows the basis on which the taxpayer was registered for tax purposes.

The checkpoint is assigned only to organizations. Assignment of checkpoints to individual entrepreneurs is not provided.

Find out the checkpoint and TIN of the taxpayer You can use the service of the Federal Tax Service of Russia: egrul.nalog.ru

The checkpoint structure is a nine-digit code:

5. The checkpoint consists of the following sequence of characters from left to right:

1) NNNN (4 characters) - the code of the tax authority that carried out the registration of the organization at its location, the location of a separate subdivision of the organization located on the territory of the Russian Federation, the location of its real estate and vehicles, as well as on other grounds provided for by the Tax Code of the Russian Federation, or carried out accounting of information in relation to the organization in cases provided for by the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate subdivisions, their real estate and (or) vehicles, physical persons - citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified taxation system based on a patent, approved by order of the Ministry of Finance of the Russian Federation dated 05.11.2009 N 114n "On approval of the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location their separate subdivisions, real estate and (or) vehicles belonging to them, individuals - citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified taxation system based on a patent" (registered by the Ministry of Justice of the Russian Federation on January 28, 2010, registration number 16121; "Rossiyskaya Gazeta", 2010, N 27);

2) PP (2 characters) - the reason for registration (accounting information). The symbol P is a digit or a capital letter of the Latin alphabet from A to Z.

The numerical value of the PP symbols can take on the value:

For a Russian organization from 01 to 50 (01 - at its location);

For a foreign organization from 51 to 99;

3) XXX (3 digits) - the serial number of registration (recording of information) with the tax authority on the appropriate basis.

The procedure for determining the checkpoint established by the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number, approved. Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@. The checkpoint is assigned only to organizations (the checkpoint is not assigned to individual entrepreneurs). The document defines:

7. A checkpoint is assigned to a Russian organization upon registration (accounting for information) with a tax authority:

1) at the place of its location simultaneously with the assignment of the TIN;

2) at a new location - when the location of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

3) at the location of each of its separate subdivisions (including in the tax authority chosen by the organization in accordance with the established procedure for each of its separate subdivisions);

4) at the new location of its separate subdivision - when the location of the organization's separate subdivision changes, if its new location is located in the territory under the jurisdiction of another tax authority;

5) at the location of its real estate and (or) vehicles;

6) on other grounds provided for by the Tax Code of the Russian Federation.

8. A checkpoint is assigned to a foreign organization upon registration (recording of information) with a tax authority:

1) at the location of each of its separate subdivisions (including in the tax authority chosen by the organization in accordance with the established procedure for each of its separate subdivisions);

2) at the new location of its separate subdivision - when the location of the organization's separate subdivision changes, if its new location is located in the territory under the jurisdiction of another tax authority;

3) at the location of its real estate and (or) vehicles;

4) on other grounds provided for by the Tax Code of the Russian Federation and the Peculiarities of Accounting with the Tax Authorities of Foreign Organizations That Are Not Investors under a Production Sharing Agreement or Operators of the Agreement, approved by Order of the Ministry of Finance of the Russian Federation dated September 30, 2010 N 117n.

Checkpoints of the largest taxpayers

In addition to the checkpoint received at the place of registration, they also receive a checkpoint in connection with tax accounting as the largest taxpayer. The peculiarity of such a checkpoint is as follows.

Like other individual numbers that are assigned to a legal entity during registration, the KPP is not a random set of characters, but has a well-defined structure. It is established by order of the Federal Tax Service No. MMV-7-6 / 435 dated 06/29/2012. In accordance with the provisions of this document, the structure consists of 9 digits. An example of deciphering the checkpoint by numbers is shown in the table:

Decryption

The symbols that are indicated in the number have the following meanings:

• RR - the serial number of the subject of the Russian Federation in the list established by the Constitution (for example, 77 applies to Moscow), in which registration is carried out. In tax inspectorates with the largest taxpayers, the value of 99 is used, so the presence of such a value in the checkpoint indicates the status of the organization.
• HH - the number of the tax office in which registration is carried out.
• PP - numbers in which the reason for which registration is carried out is encrypted, in accordance with the approved classification. Companies that are residents of the Russian Federation are assigned from 01 to 50. Foreign companies are numbered from 51 to 99, which makes it easy to identify a foreign company by KPP.
• KKK - figures that reflect how many registrations a company has for a similar reason in a particular body of the Federal Tax Service.

Knowing the checkpoint of a legal entity, it is impossible to accurately identify a company that is a counterparty or partner. It allows you to determine the tax inspection body and divisions. To get complete information about the company, you also need a TIN or PSRN. You can also use the legal address or full name of the director. It should be noted that the checkpoint is practically not used separately from the TIN or PSRN, therefore, there are usually no difficulties with identifying a legal entity.

What you need to know about checkpoints

The registration reason code must be assigned to the organization during registration. It is one of the details that are indicated in all payment and accounting documents, financial documentation, reporting of a legal entity, as well as when transferring data to the Federal Tax Service. Therefore, if there is no checkpoint in the details transferred by the counterparty, this is a reason for doubt.

The disadvantage of the CPT is the absence of a checksum in its structure, which makes it impossible to check its correctness. In turn, the incorrect indication of this number in the payment details does not allow the payment to be made, which can create serious problems in some cases. Therefore, it is recommended to carry out additional verification of the provided details before making a payment.

In Russia, only legal entities receive the registration reason code. For individual entrepreneurs, as well as for individuals, it is not required to receive it. If there is a column with a checkpoint in the payment documents to be filled out, individuals and entrepreneurs can indicate a dash in it.