Nuances of checking addresses for mass availability on the tax website

Registration at a mass address is often associated with fly-by-night companies. And this has its own explanation.

In 2021, the Federal Tax Service noted a significant reduction in shell companies - up to 7.3%. Two years earlier, they accounted for 35.5% of the total number of registered companies. Experts explain these indicators not only by the introduction of automated control over VAT refunds, but also by amendments to Federal Law No. 129-FZ dated 08.08.2001, which opened up more opportunities for tax authorities to exclude organizations from the Unified State Register of Legal Entities.

The Letter of the Federal Tax Service of the Russian Federation dated February 11, 2010 No. 3-7-07/84 gives the following definition.

A company with a mark of unreliable data in the Unified State Register of Legal Entities is considered by tax authorities as a counterparty with whom it is dangerous to deal. Such a mark arises if a statement is submitted to the tax office about unreliable information by the head of the company or as a result of an inspection and identification by the Federal Tax Service of unreliable information - about the address, participants of the company, its director.

Mass address criteria

Order of the Federal Tax Service of the Russian Federation dated February 11, 2016 No. ММВ-7-14/ [email protected] provides that in order to recognize an address as a mass address, the fact of registration of five organizations at one address is sufficient. If such a fact is established by the tax authorities, then checking the information in the Unified State Register of Legal Entities for accuracy during the initial registration or change of address of a legal entity cannot be avoided.

The question often arises about registering an LLC or individual entrepreneur at the address of a large business center. Since it hosts many organizations, the address can be considered mass. The Letter of the Federal Tax Service of the Russian Federation dated January 31, 2014 N SA-4-14/ [email protected] contains a recommendation that details exactly how to register so as not to arouse suspicion.

Thus, in clause 14.2.05.60 of the Letter it is specified that in the documents submitted for state registration, when filling out the application, detailed elements of the address that is the location of the legal entity must be entered. We are talking about the address landmarks of the object: house (possession), building (building, etc.), apartment (office, etc.).

If the documents do not contain specific address elements, then this absence cannot indicate the presentation of documents reflecting the actual address of the company.

So, we can distinguish two key criteria for a mass address:

1. Many legal entities are registered at one address. At the same time, “many” can mean a different number, depending on the subject of the Russian Federation.

According to the Order of the Federal Tax Service of the Russian Federation dated December 29, 2006 N SAE-3-09/ [email protected] , each Department of the Federal Tax Service of Russia for a constituent entity of the Russian Federation issues its own minimum criterion for selecting a mass registration address. For this purpose, a corresponding administrative act is issued. For example, the same address is indicated during state registration as the last location of 10 or more legal entities, 5 or more legal entities, etc.

2. There is no connection with legal entities registered at the same address. This indicates that representatives of the legal entity are not located at a specific address, and correspondence is returned with the mark “the organization has left”, “after the expiration of the storage period” (Letters of the Ministry of Finance of the Russian Federation dated November 14, 2017 N 03-12-13/75024, N 03- 12-13/75027).

Check mass registration address online for free

Russian legislation does not provide for such a thing as a mass registration address

or legal address of the enterprise. Law No. 129-FZ of August 8, 2001 provides only for the location of the organization, determined by the place of its state registration.

However, in order to combat violations in the field of taxes and fees, the tax service created the concept of “mass registration address”

– an address at which several legal entities are registered. According to the Order of the Federal Tax Service of the Russian Federation dated December 29, 2006 N SAE-3-09/ [email protected] “On information support,” the mass list includes addresses at which five or more enterprises are registered. At the same time, the Federal Tax Service departments in each subject independently determine what minimum number of organizations must have the same address as their location in order for the latter to acquire mass status.

Tax authorities enter all such addresses into a special database, and when registering an LLC, they check whether the legal address (location of the organization) is not a mass one. This is done, among other things, to combat shell companies (companies that are created without the purpose of carrying out permanent business activities).

Check address

You can check for presence or absence in mass registration address lists using our convenient online service. This is very easy to do - just enter the address data in the proposed request form and enter the captcha (numbers from the picture).

Within a few seconds, the service will display, in the window that opens, information about the number of companies registered at the specified address. If the entered address is not in the database of mass addresses, the service will display information about the absence of the address among the mass addresses.

Address verification using our service is completely free

and it doesn't take much time! And also for your convenience, we have added a mass address check to all forms where it is necessary (for example, when preparing documents for registering an LLC, or changing the location of a legal entity).

People often have a question about what to do if the legal address of their organization is a mass one

? It is impossible to give a definite answer to this.

On the one hand, the list of mass addresses includes any business center in which several companies are registered, that is, in a big city it is increasingly difficult to find a “non-mass” address for registering your company.

On the other hand, tax authorities, according to the law (Federal Law No. 129 of August 8, 2001), have the right to refuse registration of a legal entity if there is reason to believe that the application for its registration contains inaccurate information about the location of the enterprise.

You can avoid the consequences of choosing a mass address for the place of state registration of a company:

1. By registering an LLC at the place of residence of the founder.
2. By submitting to the tax office, along with the documents for registering the LLC, proof of rights to the address chosen as the location of the company (it is not at all necessary to provide such evidence by law).

Of course, there may not be any negative consequences of choosing a mass registration address when creating an LLC, but it is still worth checking the address data chosen as the place of state registration.

Checking the mass registration address with eRegistrator.ru is so easy!

We will be grateful for your comments on this material. If you haven’t found the answer to your question or you have comments or suggestions, write to us. Your opinion is very important to us!

The role of banks in the process of combating shell companies

Banks have also begun to check for signs of shell companies. Some even provide a service to verify the counterparty at the client bank. This option is usually a traffic light service that warns of the presence of suspicious information in red.

Since banks “joined” the practice of identifying shell companies, another threat has loomed over entrepreneurs and organizations - now their account may be blocked. For this, a sufficient reason is the transfer of money to dubious business partners who may be “located” in places of mass registration.

What you need to know

During its formation, the company must be registered at a specific address, which will indicate its location, and be displayed in the Unified State Register of Legal Entities.

According to tax legislation, the location of a legal entity is established at the locality level.

At the same time, the organization bears responsibility in several areas:

• in case of non-reception of messages that were sent to the address specified in the Unified State Register of Legal Entities;
• in case of absence of a legal entity at the address specified during registration.

It follows from this that only the real address (postal address) must be indicated in the Unified State Register of Legal Entities, since correspondence is received through it.

At the same time, the presence at the address of at least an authorized representative of the company, and better yet, management.

The data comes directly from the constituent documentation. It follows from this that they indicate the address from the Unified State Register of Legal Entities.

It must be remembered that the legislation of the Russian Federation does not require confirmation of the company’s relationship to a specific address during the registration procedure.

However, in case of detection of knowingly false data, the following is provided:

• criminal;
• and administrative responsibility.

During the formation of the constituent agreement, the legal entity being formed has the right to indicate the address as the address:

• the location of the real estate, which is entered into the organization’s Criminal Code as a contribution;
• rented premises where the company or part of it is located;
• place of residence or other property of the founder, if a specific region is sufficiently loyal to indicating such addresses;
• mass registration. It means a legal address at which no more than 10 companies are officially registered.

In the latter case, under such an address, for example, there may be:

At the same time, you need to understand that fictitious addresses are usually classified as:

• registration of a huge number of companies. with whom it is impossible to contact in reality;
• non-existent in fact;
• those that relate to unfinished or destroyed structures;
• in relation to which it is known regarding the owner's prohibition on registration.

In most cases, authorized representatives of the Federal Tax Service are aware of this.

Risks of working with a counterparty with a mass address

For legal entities themselves, the use of a mass registration address may result in refusal of state registration or in making changes to the Unified State Register of Legal Entities when changing location or address. The Supreme Court, in Ruling No. 306-KG17-21112 dated January 23, 2018, confirmed that if the address of mass registration is indicated in the application for registration of changes in the constituent documents, then the tax authorities may refuse registration. According to the court, the location of a legal entity has significant legal significance, since it actually determines the place of fulfillment of obligations, the place of payment of taxes, the jurisdiction of disputes, as well as the possibility of exercising proper tax control. Based on this, the court considers that filing an application prepared with knowingly false information is equivalent to failure to submit such a document.

A transaction with a counterparty registered at a mass address may be regarded by the tax authorities as an attempt to obtain an unjustified tax benefit. Although the registration of a counterparty at a “mass” address in itself is not used by tax authorities as an independent basis for recognizing a tax benefit as unjustified.

This fact becomes one of the proofs of the counterparty’s dishonesty, combined with such signs as the counterparty’s lack of an official website, customer reviews, advertising in the media, as well as signs at the counterparty’s place of registration, etc. For more information about the signs of the counterparty’s dishonesty, read the article “Unfair play: 15 signs that your counterparty is deceiving you.”

If it is proven that you received an unjustified tax benefit, you face the following consequences:

• additional assessment of tax, penalties, collection of a fine - for non-payment of tax under Art. 122 NK RF;
• administrative fine - for gross violation of accounting (Article 15.11 of the Code of Administrative Offenses of the Russian Federation);
• criminal liability - for a significant amount of arrears (Article 198, Article 199.1 of the Criminal Code of the Russian Federation).

What are the dangers of registering at a mass address?

If a company chooses a place of mass registration, it may be denied state registration or (if it moves or changes the registration address) to update data in the Unified State Register of Legal Entities. This right of the tax authorities is confirmed by the Supreme Court in Ruling No. 306-KG17-21112 dated January 23, 2018: it is permissible to refuse registration of a company if the address of mass registration is indicated in the application for registration of changes in the constituent documents. The court believes that the location of the enterprise is very significant legally, since practically the place where duties are performed and taxes are paid, the identification of judicial authorities for resolving controversial issues depends on it, and in addition, the possibility of implementing the necessary control by the tax inspectorate is associated with it. Therefore, the court decided that filing an application containing deliberately false information should be equated to the complete absence of such an application.

Tax authorities may consider your transaction with an enterprise whose registered address is considered to be massive to be aimed at acquiring an unjustified tax benefit. However, Federal Tax Service employees do not use the very fact of registering a partner in a “mass” place as a separate basis for officially recognizing the unfoundedness of the benefit.

However, this fact is taken into account as an indicator of the company’s dishonesty in combination with other evidence: for example, the partner does not have an official website, no customer reviews, no sign on the building where he is registered, the partner is not advertised in any media, etc. d.

If the tax authorities can prove that your tax benefit is not justified, then you are threatened with very unpleasant sanctions:

• additional assessment of taxes and penalties, as well as a fine for non-payment of tax (Article 122 of the Tax Code of the Russian Federation)
• administrative fine (Article 15.11 Code of Administrative Offenses of the Russian Federation)
• criminal liability for significant amounts of arrears (Article 198, Article 199.1 of the Criminal Code of the Russian Federation)

How to check an address for mass availability

You can check the address of the counterparty on the tax website, as well as using the Transparent Business service. The system searches by entered details (region, district, city, locality, street, house) and provides information about persons registered at the address.

You can also find out how many companies are registered at the counterparty’s address using the Kontur.Focus service. The check will also determine whether the director or founder is . Just enter the address in the search bar of the service.

Checking a legal address for mass numbers: what is the limit for numbers?

Since neither the definition of legal There is no address, nor an exact sign of its “massiveness” in any regulatory legal act of the Russian Federation, this means that these terms are not official. This means that in the legal field there is also no such definition as the maximum number of companies legalized at one address. Therefore, there is no obligation for companies to check the legal address for widespread availability before registration.

There is only a not entirely adequate position of the tax service, enshrined in recommendations that have no legal force. There is also a concern among taxpayers about the possibility of attracting close attention when there are dozens of companies at a legalized address.

How to write a legal address

To specifically determine the location of the legal entity. persons in practical activities use identifiers and their designations, which together constitute the definition of a legal address for an LLC.

What do they indicate?

So, the following elements indicate:

1. Index (a six-digit digital combination in which the first three digits indicate a specific subject of Russia, and the next three digits indicate the post office number);
2. The name of the subject of Russia (republic, territory, region, autonomy or district and specific name);
3. District (its exact name);
4. The exact name of the city or other locality;
5. Name of the street , alley, boulevard, avenue, square, alley, etc.
6. The exact serial number of the house (mansion, property, structure);
7. Case number (letters, letters);
8. Apartment number (office, room, office, etc.).

How to abbreviate correctly

To correctly indicate the legal address during registration actions, you must use only valid abbreviations. For example, as in the table below.

You can see the full list of abbreviations used at this link. If the reductions are not from this list, the tax office may refuse registration.