Do individual entrepreneurs have checkpoints?

What is checkpoint

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

These include many different codes:

• OGRN;
• TIN;
• checkpoint;
• OKVED, etc.

KPP is a letter abbreviation that indicates the reasons for registering a legal entity as a taxpayer with the Federal Tax Service of the Russian Federation. It is assigned by tax service specialists. All organizations, enterprises, and firms that have a stamp have such a code.

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 a TIN is enough.

In many documents for conducting business activities there is a column with a checkpoint mark. Since most documents have certain forms established by law, when filling them out, the individual entrepreneur often faces the question “what should I enter in this column?”

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

What is a checkpoint and where to find it

In order for an entrepreneur to start his own business, he needs to register his activities with the tax authority (without this action, the business is considered illegal).
As a result of submitting an application for registration, the entrepreneur is assigned: TIN, OGRNIP and OKTMO. In addition to these details, the Federal Tax Service assigns organizations another one - KPP, which is a designation of the reason code for registration with a tax organization. According to the Russian Tax Code, only legal entities receive this code. But individual entrepreneurs are not such (they are individuals): therefore, if someone continues to be tormented by the question of whether individual entrepreneurs have a checkpoint, then we can responsibly assert that they do not have such a code. Well, unless they invent it for themselves. But be warned: this is illegal.

https://youtu.be/tymwUm6-DxI

Despite this, many counterparties sometimes require mandatory indication of the individual entrepreneur’s checkpoint, which puts the individual entrepreneur in a difficult position. Disputes arise due to legal illiteracy. What can I recommend here? If someone requires you to indicate the checkpoint of an individual entrepreneur, then advise him to educate himself and more carefully study the issue of registering an individual.

What do the gearbox numbers mean?

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

The four digits “2284” in front are 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 tax payer, his structural units, or his real estate, mobile vehicles. When registering a foreign company for tax purposes, such reasons range from 55 to 99.

From the 7th to the 9th “oo1” is the sequential number in the tax authority belonging to a certain territorial area.

The checkpoint may change if the legal address of the enterprise or its division changes.

To whom and how is it given?

The checkpoint is assigned only to organizations that apply to the Federal Tax Service in order to register themselves.

This recording of information is carried out:

1. In the place where the organization was registered, the checkpoint is assigned simultaneously with the assignment of the TIN.
2. In the event that there is a change in the legal and actual address of the organization, the assignment of the checkpoint takes place in the new Federal Tax Service, which has jurisdiction over the territory where the company is now located.
3. In the place where each individual separate firm of this legal organization is registered.
4. In the event that a subordinate organization subsequently also changes its place of registration, it again applies to the subordinate tax authority in order to obtain a checkpoint.
5. At the location of real estate and transport owned by a legal entity by right of ownership.
6. In other cases provided for by the tax legislation of the Russian Federation.

https://youtu.be/_RihcDdhakk

When an individual entrepreneur is asked for a registration reason code

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

Sometimes a competent entrepreneur compiles it himself, which is not so difficult. But such a code has no legal force. Therefore, it cannot be entered for other budget counterparties (FSS, Pension Fund, Federal Tax Service). Therefore, it is better to explain to your future opponent, referring to legislative acts, that the entrepreneur does not have such a code.

Does an individual entrepreneur (individual entrepreneur) have a checkpoint?

The checkpoint is assigned specifically to legal entities. This is evidenced by the legislation of the Russian Federation. The data identifier of an individual is the TIN.

As a rule, an individual entrepreneur acts as an individual, so he does not have a checkpoint.

What taxes and obligatory payments does an individual entrepreneur pay on a patent in 2020, see the article: patent for individual entrepreneurs. How to find out OGRN by TIN, read here.

In exceptional cases, when an individual entrepreneur nevertheless registers as a legal entity, he receives a checkpoint in addition to the TIN.

Code structure

All details that are used when filling out documentation display extensive information.

So that it does not take up so much space on forms and in registers, it is encoded using numbers. The checkpoint is encrypted in the same way.

We have already talked about what it displays, but which of the numbers has what meaning? The checkpoint consists of 9 digits, each of which displays its own information:

How the code is assigned is specified in special instructions. This is especially true for numbers 5 and 6, since they reflect not just the location of the organization, but the specific category to which it belongs in its activities.

How can you recognize him?

As a rule, the document in which the checkpoint is indicated is issued immediately upon its assignment, just like the TIN. But it happens that the document may be lost.

In this case, it can be restored. To do this, you need to contact the tax office help desk. Its employees are required to provide this data in accordance with the legislation of the Russian Federation.

The regulations state that:

Let us note that these norms make it possible, if necessary, to find out the checkpoint not only to the person to whom it is assigned, but also to the counterparty with whom it cooperates.

You can calculate the checkpoint yourself using data from the registry. It is important to simply know which part of it means what. But using such code may be unsafe.

Video: how to find out the details of the Federal Tax Service
https://youtu.be/YRO0RY6D8_w
Especially when working with tax reporting documentation. Since the main criterion for the information an entrepreneur provides about himself is truthfulness.

How to find out the checkpoint

To find out the checkpoint of a company, you can seek help on the official website of the Federal Tax Service in the “Information on registration of legal entities” section.

Also, the value of the code is entered into the Unified State Register of Legal Entities extract, you just need to order it from tax service specialists. To search, in all cases you must provide your details; the most important thing for searching is the TIN code.

You can find the reason code on the “Kontura Database”, “Federal Tax Database”, these are free sites for searching the details of existing and closed individual entrepreneurs and legal entities. persons

What to do if you need to specify a checkpoint

Despite the fact that the legislator has officially established the rule that an individual entrepreneur does not have a checkpoint, individual entrepreneurs may receive requests to indicate the code. This is not due to exceptions to generally accepted norms or special cases, but to ignorance of current legal regulations.

The businessman's counterparties often demand his instructions. For example, when preparing documents confirming the conclusion of a transaction, along with the OGRN. This occurs due to ignorance of the norms of current legislation. The absence of code can cause disagreements that can be easily resolved by presenting evidence of your innocence.

As for official documents, when filling out a dash is entered in the “Checkpoint” column. Control services never have questions about this.

Legal entities do not have any difficulties with preparing reports and payments. Individual entrepreneurs have no problems filling out official and tax papers. But, in some cases, a counterparty may require a checkpoint indication, not realizing that an individual entrepreneur does not have such a code. All parties must take into account the text of the Tax Code.

If this does not help, then sometimes entrepreneurs create their own checkpoints. You must indicate the code of the region in which the individual entrepreneur operates, the code of the tax service at the place of registration, and the code that is issued when registering for tax purposes for legal entities: 01001. This checkpoint will not be officially recognized. And you should compose this code yourself, as an exception to the rules, only when the counterparty specifically requires its indication.

Details are usually divided into bank and general. In the legislation of the Russian Federation, checkpoints are not considered general. Data that can help identify an organization or entrepreneur:

• brand name;
• head structures;
• legal form of doing business.

General details are indicated to confirm the legality of the activities carried out by the entrepreneur; they are usually included in the registration certificate or license. The document numbers, registration date, and, if necessary, the issuing authority (one of the divisions of the Federal Tax Service) are indicated. Also among the general details will be the actual and legal address, telephone numbers, email, website, information about managers.

Each company has its own details, and the checkpoint is always indicated in all documents related to non-cash payments by legal entities. Such calculations also require bank details, of which there may be several. Indication of details in business papers and documentation usually occurs in the following order:

• Name of the organization;
• twenty-digit current bank account number;
• name of the banking organization;
• correspondent account.

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The details must include TIN, OKPO and KPP. This information is usually contained on the seal. But we know that individual entrepreneurs do not have a checkpoint, and they may not even have a seal. The main requisite for an individual entrepreneur is the Taxpayer Identification Number (TIN), and this number should be sufficient for non-cash payments, and for all functional activities of the entrepreneur.

Conclusion

An individual entrepreneur, asking himself the question “How to find out your checkpoint?”, should know that the tax office assigns it only for legal entities. persons Therefore, when filling out a number of approved document forms, the entrepreneur must put a dash in the checkpoint field. This is not considered a violation.

By the nine digits that make up the code, you can find out which subject of the Russian Federation a particular company, organization, or enterprise belongs to. Which Federal Tax Service is it registered with and where will the taxes be transferred? Most importantly, this is the reason for registering 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.

Legal details of the individual entrepreneur

In addition, we need personal information about this person:

• Last name, first name and patronymic;
• Bank account;
• Checking account;
• Legal address;
• Phone number for convenience.

In the column where you need to write the personal category number, you just need to put a dash, or, in exceptional cases, indicate the numbers of the code that you created yourself, and this will indicate registration of the organization.

Although there are specified methods for resolving disagreements regarding the availability of a verification category for entrepreneurs, it is still better to follow the legal route, convincing partners that the tax code clearly states that registration reason codes are assigned only to legal entities.

So, this information can help individual entrepreneurs defend their position regarding the fact that the legislation does not provide for the assignment of a checkpoint for individual entrepreneurs, to see what a checkpoint is in general, why this code is needed, and in what types of documents this detail is applicable. Knowledge of the legislative framework will help you correctly resolve difficult situations with counterparties, and better understand the structure of accounting for your business activities.