Decoding of the checkpoint of a legal entity. Details of PJSC Sberbank of Russia. Reasons why the organization can change the checkpoint

The checkpoint is assigned for each basis of tax registration - at the location of the organization, its separate divisions, land plots, other real estate, transport. The checkpoint is indicated in the certificate or notification of registration.

What is checkpoint

KPP is the code of the reason for registration, which the Federal Tax Service Inspectorate assigns to the organization in addition to the TIN (clauses 3, 4 of the Procedure for assigning TIN).

  • The checkpoint is assigned for each basis of tax registration - at the location of the organization, its separate divisions, land plots, other real estate, transport. The checkpoint is indicated in the certificate or notification of registration (clause 7 of the Procedure).

For organizations, in addition to the TIN in connection with registration with the tax authorities on the grounds provided for by the Tax Code Russian Federation, the registration reason code is assigned.

The structure of the checkpoint is a nine-digit code: NNNNPPXXX.

What the checkpoint consists of

The checkpoint consists of 9 digits. The first four are the inspection code where the organization is registered. The fifth and sixth digits are the reason for registration. The last three digits of the checkpoint are the serial number of registration (clause 5 of the Procedure).
For example, KPP 771301001 means that the organization is registered with the Federal Tax Service Inspectorate No. 13 in Moscow at the place of its location.

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

NNNN (4 digits) - the code of the tax authority that registered the organization at its location, the location of a separate division of the organization located in the Russian Federation, the location of its real estate and vehicle, as well as for other reasons stipulated by the Tax Code of the Russian Federation, or carried out the accounting of information regarding the organization in the 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, individuals - citizens of the Russian Federation, as well as individual entrepreneurs who apply a simplified taxation system based on a patent.

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

The numerical value of the PP symbols can take on a value in accordance with the departmental (FTS) "Directory of reasons for registering taxpayer organizations with the tax authorities (SPPUNO)":

  • for russian organization from 01 to 50 (01 - at the place of its location);
  • for a foreign organization from 51 to 99;

In particular, the following values \u200b\u200bmay apply:

  • "43" - registration of a Russian organization at the location of its branch;
  • "44" - registration of a Russian organization at the location of its representative office;
  • "45" - registration of a Russian organization at the location of its separate subdivision.
  • XXX (3 digits) - serial number of registration (accounting information) with the tax authority on the appropriate basis.

Which checkpoint should be indicated on the invoice

In lines (2b) and (6b) of the invoice, not only the TIN, but also the KPP of the seller and the buyer must be indicated (clauses "d", "l" of clause 1 of the Rules for filling out an invoice).

When selling goods through a separate subdivision of the seller or a separate subdivision of the buyer, in lines (2b) and (6b) the checkpoint of these subdivisions is indicated (Letters of the Ministry of Finance dated 04.05.2016 No. 03-07-09 / 25719, FTS dated 16.11.2016 No. SD-4- 3 / [email protected]).

If the seller or the buyer are the largest taxpayers, then their KPP assigned when registering as the largest taxpayer should be written on the invoice (Federal Tax Service Letters No.GD-4-3 / dated 07.09.2015 [email protected], Ministry of Finance dated 20.08.2015 No. 03-07-09 / 49236). At the same time, the invoice, which will indicate the checkpoint assigned to the organization when registering at the location, will not entail a refusal to deduct VAT (Letter of the Ministry of Finance dated May 14, 2007 No. 03-01-10 / 4-96) ... When selling goods through separate subdivisions of the largest taxpayers or their separate subdivisions, in lines (2b) and (6b), the checkpoint of these subdivisions is given.

If the checkpoint is not indicated in the invoice or is indicated incorrectly, tax inspectors may refuse the buyer a deduction. Therefore, it is better to ask the seller to correct such an invoice.

Hello dear readers of the blog site. To, you need to comply with many formalities, register with the tax office.

This is necessary to identify an organization among thousands of similar ones. Obtaining various details containing information about the established company is an important stage in registering a legal entity. faces.

Today we will consider what a checkpoint is, to whom it is assigned, what it is for and how its numbers are deciphered.

Transcript checkpoint

KPP is an abbreviation of the concept “ registration reason code”, Ie for what reason the legal entity registered with the tax service.

The code contains additional identifying information to. It is formed of 9 digits, each of which has a specific meaning:

1 2 3 4 5 6 7 8 9

An example of a checkpoint decryption

Let's say the checkpoint of some organization is known. What information can you glean from the code?

Take for example Sberbank checkpoint "773601001" and decipher it:

  1. “77” - the company is registered with the Moscow Federal Tax Service Inspectorate;
  2. “36” - number of the registrar: IFTS No. 36 of Moscow, South-West AO;
  3. "01" - legal entity the person is registered at the location;
  4. "001" - the organization entered tax records for this reason for the first time.

To whom the checkpoint is assigned (does the individual entrepreneur have one)

The checkpoint is assigned to legal entities and is an integral part of the required details. The question is logical: "Does the individual entrepreneur have a checkpoint or not?"

According to the Procedure for Registration of Individual Entrepreneurs and the Tax Code of the Russian Federation, Individual entrepreneurs should not receive a checkpoint.

One legal entity there may be several checkpoints... This is due to the fact that the company has the right to have several separate subdivisions, land plots (other real estate), transport in different constituent entities of the Russian Federation.

For example, the head office of a coal mining company is located in Moscow, and the coal mines themselves are located in Kuzbass. This organization will have a checkpoint for the head office and a checkpoint for coal mines.

If the company or its divisions during their economic activity change location, acquire and register new property or vehicles in other (different from the place of main registration) constituent entities of the Russian Federation, then it should also change the checkpoint.

The change of the checkpoint has a declarative character. This means that the founder (founders) of a legal entity must personally apply to the IFTS of the administrative entity where the new location of the company (division, property, etc.) is located, and submit an application for the replacement of the checkpoint.

The code is entered into the Registration Certificate issued by the Federal Tax Service Inspectorate. Also, the checkpoint is recorded in (you can learn about this register from another article on our site).

Important: checkpoint legal entity Is not a unique code. It happens that the checkpoint different companies have the same... This is because these organizations are registered with the same IFTS on the same basis. Accurate identification of legal entities a person is possible only in aggregate (TIN + KPP).


* when you click on the picture, it will open in full size in a new window

What documents should the checkpoint be indicated

The checkpoint is an obligatory component of the official details of a commercial company. Therefore, this code must be indicated in a number of tax and accounting documents.

Important: since one legal entity can have several checkpoints, the document must contain a code that is relevant specifically for a specific document.

Where to indicate the checkpoint:


Where and how to find out your own or someone else's checkpoint

Up-to-date information on the current taxpayers of the Russian Federation is located on the official website of the Federal Tax Service. But if the information is needed just for reference, then enter the name of the company of interest in any search engine... The screen will display all the results found - you just need a company.

Usually, legal companies "Post" all the requisites on their sites. Also, such information is provided by a variety of reference resources located on the Internet.

How to determine a checkpoint by TIN or company name on the FTS website:


On closer inspection, the complex becomes simple. Read our blog and you will see for yourself!

Good luck to you! See you soon on the blog site pages

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Checkpoint assigned to a taxpayer upon tax registration. The checkpoint shows in connection with what grounds the taxpayer's registration was made.

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

Comment

The checkpoint is one of the important details of the organization. The checkpoint is assigned to the taxpayer when registering it and shows in connection with what reason the taxpayer was registered.

KPP is assigned only to organizations. The assignment of the checkpoint to individual entrepreneurs is not provided.

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

The structure of the checkpoint is a nine-digit code:

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

1) NNNN (4 digits) - the code of the tax authority that registered the organization at the place of its location, the location of a separate division of the organization located in the Russian Federation, the location of its real estate and vehicles, as well as for other reasons stipulated by the Tax Code of the Russian Federation, or carried out the accounting of information regarding the organization in the cases provided for by the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate divisions, 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 tax authorities. Russian organizations at the location of their separate subdivisions, their real estate and (or) vehicles, 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 01/28/2010, registration number 16121; "Russian newspaper", 2010, N 27);

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

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

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

For a foreign organization from 51 to 99;

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

The procedure for determining the checkpoint established by the Procedure and conditions for the assignment, application, and change of the taxpayer identification number, approved. By order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6 / [email protected] KPP is assigned only to organizations (KPP is not assigned to individual entrepreneurs). The document defines:

7. A checkpoint is assigned to a Russian organization when registering (accounting information) with a tax authority:

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

2) at the 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 selected 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 separate subdivision of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

5) at the location of the immovable property and (or) vehicles belonging to it;

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

8. The checkpoint is assigned to a foreign organization when registering (accounting information) with the tax authority:

1) at the location of each of its separate subdivisions (including in the tax authority selected 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 separate subdivision 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 the immovable property and (or) vehicles belonging to it;

4) on other grounds provided for by the Tax Code of the Russian Federation and the peculiarities of accounting in 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 of 30.09.2010 N 117n.

KPP 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.

Hello! In this article we will tell you about the checkpoint for individual entrepreneur... Is it needed and how to find it out. Today you will learn what is meant by a checkpoint, whether entrepreneurs have a checkpoint. How the digital values \u200b\u200bof the registration code are deciphered. What to do if an individual entrepreneur requires a checkpoint? How and where to find out your registration reason code?

What is checkpoint

When filling out various documents, for example, with employees, invoices, contracts with counterparties, organizations and entrepreneurs (IE) must indicate their details.

These include many different codes:

  • OGRN;
  • OKVED, etc.

Checkpoint - this is an alphabetic abbreviation that indicates the reasons, as a taxpayer, in the Federal Tax Service of the Russian Federation. It is assigned by tax service specialists. This code is available for all organizations, enterprises, firms with official stamp.

When registering an individual entrepreneur, only a taxpayer identification number is issued, a checkpoint is not issued. To conduct the activities of an individual entrepreneur, only the TIN is sufficient.

In many documents for the conduct of enterprise activities, there is a column with a checkpoint mark. Since most of the documents have certain forms established by law, when filling them out, the individual entrepreneur often has the question "what should be entered into this column?"

The entrepreneur should not fill in the column with the value of the checkpoint, since there is none. He can put a dash, or zeros. These can be documents for the Federal Tax Service, any reporting, payment orders.

What do the checkpoint numbers mean?

Checkpoint is a letter designation and stands for registration code. This code value consists of nine digits. For example, 228401001.

Ahead of the four digits "2284" is the number of the tax authority where registration takes place.

5th, 6th "01" - they directly indicate the reason for registration with the tax authority. It can range from 01 to 50. The reasons in this case may be the registration of the taxpayer himself as a payer of taxes, his structural units, or his real estate, mobile vehicles. When tax registration For a foreign firm, such reasons range from 55 to 99.

From 7th to 9th "oo1" - number in order in the tax authority belonging to a particular territorial area.

The checkpoint may change if it changes legal address location of the enterprise or its subdivision.

When an individual entrepreneur is required to have a registration reason code

As already noted, an entrepreneur may not put down this code value in a number of documents and this will not be a violation of filling. But disagreements arise between two counterparties, one of which is an organization (LLC, OJSC, etc.). Usually, organizations have no idea about the rules for registering an individual entrepreneur and require mandatory filling in the column where the checkpoint is indicated.

Sometimes a competent entrepreneur composes it himself, which is not so difficult. But such a code has no legal effect. Therefore, it cannot be entered for other budgetary counterparties (FSS, PFR, FTS). Therefore, it is better to explain to your future opponent, referring to legislative acts, that the entrepreneur does not have such a code.

How to find out the checkpoint

To find out the company's checkpoint, you can ask for help at fTS official website in the section "Information on the registration of legal entities".

Also, the value of the code is entered into, you just have to order it from the specialists of the tax service. To search in all cases, you must specify your details, the most important for the search is the TIN code.

You can find the reason code on the "Base of the Contour", "Base of the Federal Tax Service", these are free sites for searching the details of active and closed individual entrepreneurs and legal entities. persons.

Conclusion

An individual entrepreneur, asking himself the question "How do you know your checkpoint?", Should know that the tax office assigns it only for legal entities. persons. Therefore, when filling out a number of approved forms of documents in the checkpoint field, the entrepreneur must put a dash. This is not considered a violation.

By the nine digits that make up the code, you can find out to which subject of the Russian Federation a particular firm, organization, or enterprise belongs. In which FTS it is registered and where taxes will be transferred. Most importantly, this is the reason for the registration of the company itself, its separate branches, transport or real estate that are attached to a certain territory, that is, registration will take place at the location.

The checkpoint is a strange props! Not everyone understands why it is needed and therefore they forget to indicate it in contracts, in payment documents and even reporting. But the checkpoint code is also designed to identify the taxpayer, as a TIN or, and therefore is required in primary documents, and in declarations, and in other documents filled in on behalf of the company.

Checkpoint: what is this code?

Checkpoint is a code that indicates the reason for registration and consists of 9 characters, each of which has its own semantic meaning.

The first four values denote the tax officeregistering the organization at the location:

  • the company itself;
  • its separate subdivisions operating in Russia;
  • property and (or) vehicles belonging to her;
  • and for other reasons, which are provided for by the Tax Code of the Russian Federation.

The next 2 characters indicate an event or phenomenon that has become reason for registration... In particular, for Russian companies the values \u200b\u200bof these two digits are in the range from 01 to 50. And for foreign companies - within the list of numbers starting with 51 and ending with 99. However, instead of numbers, alphabetic values \u200b\u200bfrom the Latin alphabet, starting with A and ending with Z.

The remaining last 3 characters in the code are the sequence number that corresponds to the number of times of registration.

For example, for Vologda region The checkpoint will look like 352801001, where:

  1. 3528 - tax authority of Cherepovets, Vologda region;
  2. 01 - setting up the company at its location;
  3. 001 - initial registration.

Moreover, the checkpoint, unlike the TIN, is the same for different companies. And this means that these enterprises are registered in the tax structure on the same grounds. And at the primary of any company in the tax inspection, the checkpoint will look like 352801001 (for the Vologda region).

And if an enterprise has opened its division in another city, then the checkpoint will look, for example, as follows: TIN 7728567803 KPP 780845001. Where the TIN is indicated by the head company, and the checkpoint is a unit located in another city and region. Moreover, the number "45" in the checkpoint designates exactly registration at the location of a separate subdivision.

To whom and for what purpose this props is issued

First of all, only legal entities... Entrepreneurs do not have this code. This code is assigned as russian companiesand to foreign persons who operate on the territory of the Russian Federation.

Moreover, the specificity of the props lies in the fact that one and the same company may have multiple gearbox codes:

  • for each of its separate subdivisions. This is especially true of those firms in which these divisions operate not only at the address of the head office, but also in the territories of other municipalities and even regions;
  • for each purchase of property and transport in other regions, etc.

When relocation of the company (or its division) to the territory that is under the authority of another tax structure, its checkpoint will also change.

But why are such complications and confusion necessary, especially if the TIN and KPP for the same enterprise may not coincide?

If you have not registered an organization yet, then easiest do it with online servicesthat will help you shape everything for free required documents: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace the accountant in your company and save a lot of money and time. All reports are generated automatically, signed electronic signature and sent automatically online. It is ideal for individual entrepreneurs or LLC on the USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprisedhow easy it became!

When is it necessary to specify this code

The checkpoint helps to identify a legal entity, and not only on the basis of its registration with the tax authority: this code indicates the person responsible for the conclusion of any transaction or operation carried out on behalf of the company.

For example, in the case of selling products through its own separate division, the organization is obliged to supply the checkpoint of this particular division. True, the tax authorities themselves allow only the parent company to be reflected in the KPP document. But the checkpoint should still be in the document!

And not only this:

  1. in payment documents (for example);
  2. in declarations and other reporting forms;
  3. in invoices;
  4. in contracts;
  5. and in other documents, including primary ones, where the form itself or the requirements for filling it out provides for the affixing of the checkpoint.

Moreover, the checkpoint does not replace the TIN, but is always indicated along with this requisite.

How to get it

At the initial registration of a company in the tax structure, it is immediately assigned a checkpoint corresponding to it, and a Certificate of its registration at the place of its location is issued. Moreover, this document immediately reflects the TIN and KPP, and it is issued after no more than 5 days from
date of filing documents for registration of the company.

However, if the company opens a separate division, then she will have to submit documents to register it with her tax office, i.e. at your address. And if this subdivision is located in another city or region, then the tax office, in which the parent company is registered, will itself transfer all the necessary documents to the tax authority that oversees the territory of the separate subdivision. Moreover, the company itself is obliged to notify about the opening of its division within a period not exceeding 1 month from the date of its creation.

For this fill in the form No. С-09-3-1 "Message on the creation of separate subdivisions", which can be submitted:

  • directly to your inspection - through a representative or in person;
  • through the Internet;
  • by mail.

Upon the expiration of no more than 5 days after receiving Form No. С-09-3-1, the tax inspectorate sends the parent company a Notification containing information about the registration of the unit and the assignment of an appropriate checkpoint to it.

It should be noted that the creation of subdivisions in the form of branches and representative offices requires changes in the constituent documents. And this already obliges not only to register these structures as divisions, but to register constituent documents changes. That is why, as a rule, simple divisions are created without extended powers.

To register at the location of its real estate or transport, the company does not need to submit documents! This will be done by the body that registers the rights to the specified objects and transactions with them: it will transfer the necessary information to the appropriate tax authority. And within 5 days (working days) this company will receive a notification that she was registered at the locations of her property or transport and assigned the appropriate checkpoint.

How to find out the details of the organization (including the checkpoint) by TIN or OGRN, see the following video: