Checking counterparties new series. How to threaten an organization with cooperation with an unverified partner

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.

Not a single company would like to cooperate with unreliable partners, because according to statistics, every twentieth deal concluded results in losses, disruption of planned deliveries and project deadlines.

But at the same time, it is not always possible to get objective feedback about future counterparties directly from their former partners. But not everything is so hopeless.

To protect a business from concluding a deal with unscrupulous partners that can seriously undermine the financial well-being of the company, special methods of reputation verification are provided, ranging from elementary data collection “manually” to modern highly specialized online projects.

A typical counterparty verification system usually includes several activities. First of all, you need:

• Make a request for documents confirming the availability of all necessary licenses to conduct activities. The counterparty must provide personally (upon request) a certificate of registration, a certificate of tax registration and a charter.
• Check the legal address of the enterprise. A reputable organization should have its own office in a prestigious location.
• Check business correspondence and reputation. Positive information about the future partner on the Internet, the presence of a high-quality and well-thought-out website, as well as competent business correspondence will be a positive evidence of the reliability of the counterparty.
• Request information about a counterparty in tax office. According to the decree of the Ministry of Finance, such data is not classified.
• Check the future partner on the sites state structures who monitor firms. There are special services with which you can monitor the activities of organizations of interest.

In addition, it is not superfluous to study the card index on the website of the Supreme Arbitration Court of the Russian Federation. In the “Participant in the case” field, you must enter the name of the counterparty company, its PSRN or TIN, and then click on the “Find” function. If the company was involved in legal proceedings, the search engine will immediately provide full information about it.

An important condition for reliable cooperation is the financial stability of the partner. On the portal of the One federal register information about the facts of the activities of legal entities, you can check whether the counterparty is.

There you can also find detailed information about the assets of the company. And on the website of the FSPP of Russia, using a search in the existing data bank, you can check whether the counterparty is involved in enforcement proceedings.

But first of all, you still need to make sure that the company of interest is registered and operates in statutory okay. To do this, you need to check the identification number legal entity and make sure that the entry in the document is not a random set of numbers.

Online resources for checking a counterparty

Checking the TIN of the counterparty is helped by special programs for preparing information on the income of individuals. This kind of software includes the Payouts utility. Having found an invalid combination of numbers identification number, the program will immediately give an error.

A similar opportunity is provided by the online application of the GVINTS website. It is worth saying that web services for checking counterparties have been very popular in recent years. And there are enough reasons for this:

• ease of access;
• efficiency in obtaining information;
• high reliability of data.

In addition to checking the identification number using most online resources, you can find out the details of the organization of interest, the authenticity of its registration and current registration.

Well, on the website of the FAS Russia there is an opportunity to look at the register of unscrupulous suppliers and check the authority of the company's representatives who sign the documents.

Also in the online mode, it is possible to submit a request to the territorial tax authority in which the prospective partner is registered. If the site where the representative office or production of the counterparty is located is included in the cadastral list, it can also be checked via the Internet.

"Prima-Inform"

Prima-Inform information resource appeared on the business online service market in 2010. The portal specializes in providing up-to-date information about the subjects of both domestic and foreign businesses.

A distinctive feature of this service is its focus on a large number of sources (currently there are more than twenty).

Among them, the most requested services are:

• An extract from the USRIP, which includes all the basic data about a private entrepreneur provided by him when registering with the Federal Tax Service of the Russian Federation.
• An extract from the Unified State Register of Legal Entities, including the name, list of founders, contacts, management data and other information about any of the companies that were registered in the Russian Federation.
• Financial indicators representing the financial statements of a legal entity. Having made a detailed analysis of the dynamics of the company's tangible assets over the past few years, it is possible to assess the potential and overall strategy of the counterparty.
• A business reference that allows you to quickly receive information of interest about the reliability of a partner. As part of the service, the client has the opportunity to determine the degree of affiliation of the entity of interest, obtain information about the presence of lawsuits in its history, analyze the balance sheet, and many other functions.

IN currently Prima-Inform is the leading domestic web service for checking counterparties.

"Contour-Focus"

A good tool for evaluating a future partner is to check its balance sheet, recorded by the tax service as of the last reporting date. This indicator can be requested from the counterparty itself, or obtained from official sources.

For example, the financial statements of enterprises submitted to Rosstat are publicly available thanks to them.

The considered balance helps to draw several important conclusions about the company of interest at the same time:

• confirmation of information that the company submits reports;
• it is established whether any economic activity was carried out by the enterprise;
• the company's financial assets are valued.

Mandatory to deduct is the personal income tax, known as personal income tax. Its size is 13% of wages.

It is necessary to take the core inflation index as the indexed value of wages, i.e. indicator of consumer price changes according to Rosstat data. Read more about indexing in the article.

The choice of a particular service is strictly individual solution each individual business owner. Moreover, you can be convinced of the reliability of a partner by resorting to several services at the same time and comparing the results obtained.

For example, it's not a secret for anyone that one of the main claims most often put forward by the tax service is the interaction of the taxpayer with "one-day" firms. And if the management of these firms tries to evade paying taxes, this obligation can be transferred to the company itself.

Fortunately, today there are plenty of means and ways for future business partners.

The legislation does not oblige them to conduct an audit of counterparties, they are rejected by the courts, because with ... obligations. Failure to take measures to verify the counterparty, documents on his behalf, is ... evaluate the measures taken by the taxpayer when checking the counterparty at the stage of his choice. It is important ... they tend to believe that checking only the legal capacity of a counterparty does not indicate that ... it will be easier to independently carry out a due diligence check of a potential counterparty. Important! In addition to tax...

Definitions and step by step instructions on verification of the counterparty... It seems that they are right, but... provided the Regulations for the selection of counterparties and the Questionnaire for verification of the counterparty according to official websites... in the tax authority; verification of the fact of entering information about the counterparty in the Unified State Register of Legal Entities; receipt ... then the commission waved a pen to the counterparty. If the check confirmed the irreproachable present and ... can life hacks be provided for the impeccable verification of counterparties? Agreement approval sheet. In document...

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 record sheet state register 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, by 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.

The balance sheet allows you to draw several important conclusions about the company at once:

• 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.

Data-driven financial statements easy to compose the financial analysis, which will show the dynamics of the company's activities and allow you to evaluate it 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 report by company.

Information about legal entities that have tax debts and/or do not represent tax reporting 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 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 about the availability of the counterparty required license(if the transaction is concluded within the framework of a 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.

Company information

Bulk registration address

A mass address is one of the signs of one-day firms. At the end of 2017, the Ministry of Finance issued a warning that if there is confirmed information about the inaccuracy of the information provided about the address of the legal entity, the registration authority has the right to refuse registration. According to the document, the facts of including information about the mass registration address are the basis for verifying the reliability of data in the Unified State Register of Legal Entities. Thus, by registering companies at a mass address, a legal entity or individual entrepreneur risks being denied registration.

But the tightening of control over mass addresses applies not only to new businesses, but also to already registered companies: the tax office sends letters to companies that need to provide reliable information about their address to the registration authority. It will not be possible to ignore the notification of the tax authorities: if the address is not confirmed, the submitted documents do not correspond to reliability, then an entry is made in the Unified State Register of Legal Entities about incorrect information about the address, which may lead to the organization being excluded from the register, according to. It is all the more dangerous to conclude contracts with counterparties registered at mass addresses.

How to check the "mass character" of the address? Firstly, a service is available on the website of the Federal Tax Service that checks the address entered by the user with a list of mass addresses. Secondly, it shows which companies are registered at the same address as the counterparty of interest to the user, service. In a number of cases, such a “neighborhood”, even if we are not talking about mass registration, may turn out to be significant.

The actual location of the counterparty

In itself, the discrepancy between the actual and legal address does not characterize the counterparty in any way. According to the Federal Tax Service, almost 80% Russian companies are not located at the legal address specified during registration. But the tax office recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by visiting the legal or actual address of the prospective partner. This will allow not only to clarify whether the counterparty's office is actually located there, but also to look at the premises, production or retail space, and talk with employees and neighbors in the office building. Such a visit can be especially productive if it is done incognito, under the guise of a buyer or potential partner.

In Contour.Focus, you can view the panorama of buildings and surroundings for the specified legal entity in one click. This option is called .

The feasibility of the terms of the contract for the counterparty

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

Violations of tax laws

The taxpayer has the right to request from the tax authorities information on the payment of taxes by counterparties. At the same time, it does not matter whether the inspection will respond to the company's request. The Code does not establish the obligation of tax authorities to provide taxpayers, at their request, with information about the fulfillment by counterparties of the obligations provided for by the legislation on taxes and fees, or about their violations of the law ().

As arbitration practice shows, the very fact of applying to the tax office with a request to assist in checking the integrity of counterparties testifies to the company's due diligence.

In order for the fact of contacting the inspection to be recorded, the request should be sent by registered mail with a return receipt (you have one copy of the inventory and a returned notice) or submit a request personally to the office of the tax office (in this case, a copy of the request with a mark of acceptance remains on hand).

Arbitration cases

"Black list" on the website of the Federal Tax Service

This is a register of disqualified persons. Disqualification is an administrative punishment, which consists in depriving individual certain rights, in particular the right to hold leadership positions in executive body management of a legal entity, be a member of the board of directors (supervisory board), entrepreneurial activity for the management of a legal entity.

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

To avoid cooperation with companies whose head was disqualified, it is enough to check a potential partner through a special service on the website of the Federal Tax Service. The search is carried out by the name of the legal entity and PSRN.

By the end of 2018, the Federal Tax Service launched the Transparent Business service in test mode, which can be used to collect comprehensive information about a taxpayer - an organization and exercise due diligence.

If you enter data about the TIN, PSRN or company name in the search, the following information will appear:

• the date of state registration and the main state registration number of the legal entity, the method of formation of the legal entity and the name of the registering authority;
• information about the registration of the organization in the tax authority;
• state of the legal entity;
• address of the legal entity and information about the address of mass registration;
• OKVED;
• size authorized capital;
• inaccurate data about the head of the company, the management of the activities of many other legal entities;
• category of the subject of small and medium business.

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

Powers of the person signing the documents

The Ministry of Finance recommends that when checking counterparties, obtain documentary evidence of the authority of the head (his representative). If the documents are signed by a representative of the company, a power of attorney or other document authorizing this or that person to sign documents on behalf of the company must be obtained from the counterparty.

The Ministry of Finance also recommends that taxpayers request identification documents from the head of the counterparty company. This will confirm that the documents are signed by the person who has the authority to do so. In addition, there may be cases when the counterparty is registered on a lost or stolen passport. You can find this out on the FMS website.

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.

In practice, most entrepreneurs, especially beginners, have many questions regarding the process of searching and checking counterparties: what tools should be used, whether there are free opportunities for this, what information needs to be analyzed, etc. Moreover, there are no standard rules and criteria for such verification . All actions that need to be taken are usually developed by companies in the process of analysis themselves, based on risk assessment.

According to Andrey Khrykin, project manager at Focus.Forum, the process of checking counterparties rests on three pillars:

• reliability - the intentions of the company and its relationship with the state and other business partners;
• evaluation - identification of the main evaluation criteria and objective information;
• knowledge - understanding what information is worth considering and what is not.

Why look for and check contractors?

Verification of a counterparty is a complex and not one-time, as it may seem to many, work. But it is necessary, because at stake is the money and reputation of the company. No wonder the tax authorities warn that the responsibility for choosing a counterparty lies entirely with the company. Therefore, it should be interested in assessing the risks and tax consequences that may arise as a result of cooperation with dubious counterparties. If the tax authorities have claims against one of your counterparties, it is likely that you will unwittingly find yourself in trouble.

Verification of new counterparties is also necessary, taking into account such a thing as “unjustified tax benefit”, which is supposed to be received by those entrepreneurs who minimize taxation by evading taxes.

How convenient is the service:

• The search for a company or individual entrepreneur is carried out by name, address, full name, TIN and other parameters. The relevance and reliability of information is guaranteed through access to official state open sources.
• In addition to fresh extracts from the Unified State Register of Legal Entities and the EGRIP, the user receives data from the Card Index of the Higher arbitration court, Federal Service bailiffs, the database of state contracts of the Federal Treasury, the Unified Federal Register of Information on Bankruptcy, the Database of Financial Statements of Rosstat Organizations.
• The company card, in addition to all other necessary information, includes a selection of links with references to the company on the Internet, which allows you to speed up the process of collecting facts by aggregating information from the media, from forums with reviews, from the company's website and the websites of its partners, suppliers and customers, from the issuer's information disclosure page, from news resources.
• The user of the service can put 1000 companies under observation. Having learned about changes in the data, Contour.Focus will notify the user about them by e-mail.
• The service is able to analyze organizations according to criteria pre-set by the user.

Offline verification of the counterparty, identification of suspicious signs

Armed with all sorts of free online verification tools, don't forget about offline investigation as well.

What needs to be done?

• Verify the actual location of the company at the address indicated in the documents.

This is especially necessary in cases where you are negotiating, for example, with a manufacturing company whose activities involve the presence of warehouses and premises for production. Unscrupulous counterparties may indicate non-existent addresses.

• To get acquainted personally with the management of the company when discussing the terms of cooperation and concluding deals.
• Make sure that the company intends to fulfill the terms of the deal.

This can only be understood in the course of negotiations, by observing the behavior of the leadership. You should be wary if the counterparty is in a hurry to conclude a deal and wants to quickly agree on payment, while luring low prices and unrealistic conditions.

• Make sure that the conditions specified in the contract are feasible for the counterparty.

Does the counterparty have real opportunities to fulfill the terms of the contract? Will he be able to meet the deadlines for the production or delivery of the product? Will they violate deadlines when performing work?