Whether an individual entrepreneur has a checkpoint or not, how to find out the checkpoint of an individual entrepreneur in 2020

What information is encrypted in the checkpoint

According to the requirements of the Tax Code of the Russian Federation, every payer of taxes and fees - be it a legal entity or an individual - is registered and registered.
to the Federal Tax Service. Upon registration, he is assigned an identification number (TIN). In addition, the taxpayer-organization is assigned a reason code for registration (this is what the abbreviation stands for). It contains a lot of information if you can read it. In accordance with the Appendix to the order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6 / [email protected] , the checkpoint is a bank detail, which always contains 9 characters (NNNNPPXXX):

• the first 4 (NNNN) allow you to determine the specific tax office where the legal entity was registered. Look for codes using the free online service from the Tax Service “Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address”;
• the next 2 characters (PP) directly indicate the reason for registration. In accordance with the reference book “Reasons for registering taxpayer organizations with the tax authorities,” Russian companies are assigned values ​​from 01 to 50, and foreign companies - from 51 to 99;
• the remaining 3 digits (XXX) indicate how many organizations have already registered for a specific reason.

Let's look at a specific example: what does checkpoint mean in bank details. When registering, Sberbank PJSC was assigned code 773601001. The first 4 digits (NNNN) are 7736. This is the number of the Federal Tax Service of Russia No. 36 for Moscow in the South-Western Administrative District. The next 2 digits (PP) are 01. In accordance with the departmental directory, this value is assigned in case of registration at the taxpayer’s location. If the taxpayer is registered as a branch, the PP values ​​are 02, 03 and 43 (you will see these numbers in the table of codes for regional bank offices). The last 3 digits (ХХХ), 001, show that Sberbank PJSC is the first taxpayer whom the capital’s Federal Tax Service No. 36 registered at its location.

Thus, before figuring out how to find out the bank checkpoint, you need to determine which branch of the banking organization you are interested in - the combination of numbers in the code depends on this.

Reasons why an organization may change checkpoints

Change of registration address

1. When moving, organizations register a new address with the Federal Tax Service . If the tax office changes, the company receives a certificate with a new checkpoint.
2. The company decided to change its place of registration (for example, register at the place of registration of the branch).
3. The company decided to register at the location of the real estate or registration of vehicles.
4. It is possible to change registration at the location of production.

If, when concluding a contract, you saw that the checkpoint has changed, ask the counterparty for a letter with clarifications. Pay special attention to another region or city. Practice shows that unreliable partners begin liquidation by changing their address and manager.

The company became the largest taxpayer

Some organizations, based on the results of financial and economic activities, turnover, taxes paid, capitalization and influence, have the status of the largest taxpayer. Such legal entities receive a second checkpoint and are registered with the Interregional Inspectorate. The checkpoint of the largest taxpayers begins with the number 99.

Main bank codes

All large Russian banks have regional branches, and each branch has its own set of numbers. We have already found out how to decipher the checkpoint in bank details, now we will combine the examples into a table.

What is an organization's checkpoint

KPP is a set of numbers that complements the TIN. It determines on what basis the legal entity is registered. Includes 9 characters. The checkpoint is deciphered in the organization details as follows:

• the first two digits are the code of the region or region of the Russian Federation where the company is registered;
• the second pair of digits is the number of the Federal Tax Service, which registered the company or separate division at the place of its registration, location of real estate or transport. This may also be the number of the inspection that performed other registration actions;
• the fifth and sixth digits are the direct reason for accounting. For Russian organizations, values ​​from 01 to 50 are available, for foreign companies - from 51 to 99. Unlike all other characters, there can also be Latin letters;
• the last digits in the organization’s checkpoint are the serial number.

From the decoding you can understand how the checkpoint is assigned to an organization. Important points are the place of registration and the reason.

Where to find a bank checkpoint

This is open information, and it is published on the credit institution’s website, usually in a special section. When using the bank's mobile application, it is even easier to find out the details.

In addition, you can call the bank and ask them to dictate the data - although perceiving the numbers by ear, writing them down and not making mistakes is not an easy task.

If there is a bank branch nearby, you can go in and ask for the details in the form of a printout; the risk of errors in this case is significantly reduced.

How can I find out a company's checkpoint?

The organization's checkpoint can be easily recognized. There are several ways:

• Refer to the organization's registration documents.
• If you do not have access to these documents, you can leave a request (in writing) to the Federal Tax Service at the place of registration: you must have your passport and Taxpayer Identification Number with you.
• You can look at this information on the official website of the Federal Tax Service (in the sections about Russian individual entrepreneurs and organizations or about foreign organizations). To find the necessary information, there is no need to know the TIN: it is enough to enter data about the corporate name of the legal entity.

On a note! The question of where to find the checkpoint of an individual entrepreneur does not make sense, since this code is not assigned to individual entrepreneurs.

Details in corporate documentation

Please note that contracts allow several options for specifying information. This is mandatory data, without which the document becomes invalid. The exact list depends on the type of document. Among the obligatory ones:

• legal address;
• TIN, checkpoint;
• data of the bank where the organization is served;
• telephone and email address.

Since the code is issued simultaneously with the TIN, often these two digital combinations: TIN and KPP, are written together in bank details, separated by a slash. Thus, to answer the question of what the recipient’s checkpoint is in the details and where to get it, just look at the final block of the contract.

But this is not the only correct option. It is also possible to record data separately. Like this:

Where is the checkpoint assigned?

The company receives the reason code for registration simultaneously with the TIN, immediately upon tax registration with the territorial tax service to which the founder of the organization applies. In cases where an enterprise moves to another administrative district, under the jurisdiction of a different tax office, the checkpoint must be changed, that is, you must independently contact the tax office at the new location of the company with an application to assign a new checkpoint. The same must be done when moving a branch or separate division of a company - they also have their own reason codes for registration and they must also change when changing the territory of commercial activity.

For your information! The reason code for registration with several completely different companies may well coincide. This means that these organizations are included in the same territorial Federal Tax Service on the same basis.

Important! When changing the details of the tax office, including its relocation, the checkpoint for taxpayers belonging to a given department of the tax service does not change.

Does the IP have a code?

By law, this identifier is assigned only to organizations. The individual entrepreneur does not have it, therefore, it is pointless to leaf through contracts with the individual entrepreneur in order to find where to get the checkpoint in the individual entrepreneur’s details. But if, when concluding an agreement, you see a checkpoint among the information, this is information about the bank where the entrepreneur has an account. Why does an individual entrepreneur indicate it? It's simple: when filling out a payment order, you must indicate the code of the recipient - in this case, the recipient bank.

If, when drawing up documents, it remains unclear what the checkpoint is in the bank details and where to find these numbers, the easiest thing is to ask your partner. He must have all the information about the credit institution where his money is stored. The second option is to use the TIN to find information about the bank, for example, on the Federal Tax Service website. Another way is to contact the bank’s call center directly or look for information on its official website, but this method is the most labor-intensive.

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.

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. It would not hurt to also familiarize yourself with the documents that are issued. In this case, conflicts will be eliminated. We hope we have provided comprehensive information about whether an individual entrepreneur (individual entrepreneur) has a checkpoint.

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.

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.

In what cases does the gearbox need to be replaced?

Since the checkpoint includes information about the company’s affiliation with a particular tax office and the reason for registration, it can be identical for many organizations that are registered with the same tax authority and have the same grounds for this registration. If the company moves to another territorial district of the Russian Federation, the registration code will be replaced with another one, since in the new location you will have to go through the entire registration procedure again.

On a note! The TIN is a unique number that belongs to only one organization and cannot be replaced (TIN can only be changed if a regulatory act is adopted that changes the structure of the company).