How to find out the checkpoint of an organization and a separate division of an organization

What is checkpoint

The abbreviation KPP stands for “reason code for registration.”

In simple words, when registering an organization at its location, the tax authority assigns it such a code. The checkpoint is necessary because one organization can be registered not with one tax authority, but with several. For example, in situations where a legal entity has branches in different cities, each branch will have its own checkpoint.

The code consists of a sequence of 9 digits. The first four indicate the tax authority with which the organization is registered: the first two indicate the region code, the second - the number of the Federal Tax Service itself.

That is, the checkpoint, which begins with 7709, means that the legal entity is registered with the tax inspectorate No. 9 in the city of Moscow.

The next two digits of the code indicate the reason for registration. For example:

combination 01 means that the organization is registered with the tax authority at its location;
numbers 04, 05 indicate that the checkpoint is assigned to the organization at the location of its separate division;
numbers 06, 07, 08 mean that the organization is registered with the tax authority at the place of registration of the real estate it owns (except for vehicles);
numbers 10–29 show that the checkpoint is assigned to the organization at the location of its vehicles (depending on their type);
the numbers 50 mean that the organization is one of the largest taxpayers.

The remaining numbers are the serial number of registration of the organization for a specific reason with a given tax authority.

Structure of the organization's checkpoint: the code is divided into 3 groups

Who is assigned the checkpoint?

Only organizations have the code. Entrepreneurs manage without it. And credit institutions often miss their checkpoint, even if it is available. Here is a list of documents where the organization’s checkpoint is:

tax returns;
payment orders;
invoices, delivery notes, UPD and so on.

The checkpoint is always next to the tax identification number, but there are a number of differences. Firstly, two companies can have the same code if they are registered with the same Federal Tax Service and on the same basis. This is not possible with a TIN.

Secondly, the checkpoint is not constant . For example, the code must be changed when changing the place of registration or when becoming the largest taxpayer.

Thirdly, an organization may have several checkpoint numbers . The most common example is the largest taxpayers. One checkpoint is assigned when registering with the Federal Tax Service at the place of registration, the second - when registering as the largest taxpayer. For such companies, the checkpoint begins with 99 - this is the code of the interregional inspectorate for the largest taxpayers.

Who is assigned the registration code?

The checkpoint is a mandatory requirement when filling out payment orders, tax returns and calculations, as well as invoices. But there is one important point here - if you are an individual entrepreneur, this code is not assigned to you in any case.

IP on UTII, simplified tax system, OSN and other tax systems is not assigned to the checkpoint.

A checkpoint is a requisite for legal entities, and if your counterparty requires you to fill out a checkpoint, you can safely refuse him, citing the current legislation of Russia, according to which individual entrepreneurs cannot have a checkpoint.

How to find out the checkpoint by TIN?

The easiest way to clarify the checkpoint is to request from the organization a certificate of registration with the Federal Tax Service.

In situations where it is difficult to make a request, you can use the functionality of open free sources, data from information systems and the official response from the registration authority.

Official website of the Federal Tax Service

Online search for checkpoints for residents of the Russian Federation - https://egrul.nalog.ru. In the search bar, enter the TIN or OGRN of the organization, click on search. In response to the request, you will receive information about the organization with basic details (name, legal address, OGRN, INN, KPP), as well as an extract from the Unified State Register of Legal Entities.
Online search for checkpoints of foreign organizations https://service.nalog.ru/io.do. In the search bar, you must enter the organization's tax identification number (or name). The response to the request will show information about tax identification number, checkpoint, company name, and status.
Browser search engine. In the search bar, type INN or OGRN. The search engine will select information from the pages where these details are found. This is the fastest way to clarify details. Please note that the results obtained will not be from an official source, but from information resources that do not always update information about counterparties in a timely manner.

Information systems, databases of legal entities

Modern IT companies offer interesting solutions for searching for counterparties. Paid data accumulation systems collect information about the activities of all legal entities registered in the Russian Federation. To find the reason code for registration, you need to enter the TIN in the search bar of the service.

The systems are convenient because you can set up filtering, and the results obtained show changes in the organization: change of checkpoints, replacement of managers, opening and closing of branches and divisions. The disadvantage of the method is untimely downloading of data from the Federal Tax Service website. Some sources take from 2 weeks to 2 months to update information.

Receiving information from the Federal Tax Service in the statement

If you need to obtain reliable information about the details of an organization, you need to contact the Federal Tax Service with a request to provide an extract from the Unified State Register of Legal Entities. Currently, a paper extract certified by the Federal Tax Service is the most reliable source.

To order an extract, you need to contact the Federal Tax Service with a request. The request is made on the website in your personal account, or at the Federal Tax Service. This is a paid service, so before submitting you will need to pay a state fee of 200 rubles for providing an extract. The statement will be ready within five working days. If you urgently request a document, the fee will be 400 rubles. All you have to do is contact the department with your passport to obtain information.

Where is it used?

Checkpoint is one of the ways to identify an enterprise and its structural units. It is traditionally used as one of the details when drawing up forms, contracts, powers of attorney and other documents. In addition, this OP attribute is used in the invoice. The invoice form contains fields for indicating the code of the seller and the buyer; the place where the checkpoint of a separate division is indicated in the invoice is marked with red arrows.

According to Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/32, when making a sale through an OP, the invoice indicates its code, and not the digital designation of the main organization. The same rule applies to purchasing goods through OP. When carrying out such transactions, the organization's TIN is indicated on the invoice, since separate divisions are not assigned this code.

Legal documents

Article 83 of the Tax Code
Article 23 of the Tax Code of the Russian Federation
Article 55 of the Civil Code
Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/ [email protected]

Separate division - what is it? Separate division code

In paragraph 2 of Art.
11 of the Tax Code of the Russian Federation defines the concept of “separate divisions”: these are additional organizations or stationary workplaces, formed for a period exceeding 1 month, registered at an address different from the address of the parent organization. According to Art. 55 of the Civil Code of the Russian Federation, such units may include:

representative offices - used to represent and protect the interests of the organization;
branches - are created for the purpose of performing the functions of a legal entity (for example, manufacturing products in a neighboring region).

Separate divisions are not registered as independent legal entities, but are considered part of a single holding or corporation. This means that the TIN and some of their other details will match. However, the checkpoints of the branches, despite the fact that all documents of the parent enterprise and its subsidiary separate divisions will indicate the same Taxpayer Identification Number (TIN), will be different. This is indicated by the provisions of sub-clause. 3 clause 7 of the Regulations approved by order of the Federal Tax Service of the Russian Federation dated June 29, 2012 No. MMB-7-6/ [email protected]

The abbreviation CAT stands for “reason code”. This code is assigned only to legal entities; individual entrepreneurs who work as business entities do not have such a code.

A checkpoint is required in the following situations:

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when participating in tenders and concluding contracts with state and municipal customers - the presence of a code in this case is a mandatory condition for approval of the potential contractor’s application by the competition commission;
when preparing tax and accounting documentation - many forms of accounting and reporting are unified, so the presence of a checkpoint, among other details, is also mandatory.

The use of gearbox allows:

identify an enterprise in several classification systems at once, formed according to various criteria (i.e., simultaneously determine both the region in which it operates and the scope of its activities);
simplify the procedure for maintaining accounting and tax records.

Reason code for registering the checkpoint

In addition to the taxpayer identification number (TIN), in connection with registration with various tax authorities on the grounds provided for by the Tax Code of the Russian Federation, a registration reason code (RRC) is used for organizations, which consists of the following sequence of numbers from left to right:

code of the tax authority that registered the organization at its location, the location of a separate division of the organization located on the territory of the Russian Federation, or at the location of the real estate and vehicles owned by it, as well as on other grounds established by the Code ( NNNN ) ;
reason for registration ( RR );
serial number of registration with the territorial tax authority for the corresponding reason ( XXX ).

The structure of the registration reason code is a nine-digit digital code:

When registering with the tax authority of a Russian organization, the RR symbols can take values from 01 to 50:

01 - registration with the tax authority of a Russian organization as a taxpayer at its location;

02-05, 31, 32 – registration of a taxpayer - a Russian organization at the location of its separate division, depending on the type of division;

06-08 – registration of a taxpayer - a Russian organization at the location of the real estate it owns (thus, vehicles are not affected) - depending on the type of property;

10-29 – registration of a taxpayer - a Russian organization at the location of its vehicles - depending on the type of vehicles;

30 – Russian organization – tax agent, not registered as a taxpayer;

When registering a foreign organization with the tax authority, the RR symbols can take a value from 51 to 99, in accordance with the specifics of the procedure for registering foreign organizations, depending on the types of income received:

51 - registration of branches of foreign organizations;

52 - registration of branches of foreign organizations in the Russian Federation created by a branch of this foreign organization in a foreign state;

53 - registration of branches of foreign organizations created by a branch of this foreign organization in the Russian Federation;

54 - 59 - reserve;

60 – registration of foreign embassies;

61 - registration of consulates of foreign states;

62 - registration of representative offices equivalent to diplomatic ones;

63 — registration of international organizations;

64 - 69 - reserve;

70 - registration of foreign and international organizations with real estate in the Russian Federation, with the exception of vehicles related to real estate;

71 - registration of foreign and international organizations that have vehicles in the Russian Federation that are not related to real estate;

72 - registration of foreign and international organizations that have marine vehicles in the Russian Federation;

73 - registration of foreign and international organizations that have river vehicles in the Russian Federation;

74 - registration of foreign and international organizations that have aircraft in the Russian Federation;

75 - registration of foreign and international organizations with space objects in the Russian Federation;

76 - 79 - reserve;

80 - accounting of foreign and international organizations in connection with the opening of ruble accounts of type “T” (current) in banks;

81 - accounting of foreign and international organizations in connection with the opening of accounts in type “I” (investment) banks;

82 - accounting of foreign and international organizations in connection with the opening of accounts in type “C” (special) banks;

83 - accounting for foreign and international organizations in connection with the opening of type “T” (current) accounts in foreign currency in banks;

84 - accounting of foreign and international organizations in connection with the opening of correspondent accounts in banks;

85 - 99 - reserve.

(Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number: Appendix No. 1 to the order of the Ministry of the Russian Federation for taxes and duties dated 03.03.2004 No. BG-3-09/178.-Section I)

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The registration reason code (RPC) is assigned to the organization upon registration:

at the location of the newly created legal entity (including through reorganization) simultaneously with the assignment of a taxpayer identification number;
when the location of a legal entity changes with the tax authority at the new location on the basis of an extract from the Unified State Register of Legal Entities received from the tax authority at the previous location of the organization;
at the location of the separate divisions on the basis of an application for registration, as well as simultaneously submitted in one copy, duly certified copies of the certificate of registration with the tax authority of the organization at its location and documents confirming the creation of a separate division (if any) . The documents confirming the creation of a separate division can be submitted: constituent documents of a legal entity indicating information about the separate division, or an extract from the Unified State Register of Legal Entities, or a regulation on a separate division, or a decree (order) on its creation. In the absence of documents confirming the creation of a separate division, registration of an organization with the tax authority at the location of its separate division is carried out on the basis of an application for registration and a duly certified copy of the certificate of registration with the tax authority of the organization at its location. When an organization vests a separate division with the authority to pay taxes at its location, a document confirming the said authority is submitted;
at the location of real estate and (or) vehicles on the basis of information reported by the authorities specified in paragraph 4 of Article 85 of the [Tax] Code;
on other grounds provided for by the Code, in the manner established by the Ministry of the Russian Federation for Taxes and Duties.

(Procedure and conditions for assigning, applying, as well as changing a taxpayer identification number: Appendix No. 1 to the order of the Ministry of the Russian Federation for taxes and duties dated 03.03.2004 No. BG-3-09/178.-Section II, clause 2.1 , subsection 2.1.4)

Assigning a checkpoint to a separate unit

The basis for assigning a code to a separate division is its tax registration at its location. After registering the division, its head will be issued a corresponding paper certificate, which, in addition to the TIN, which matches the number of the parent organization, will indicate the checkpoint assigned to this particular branch or representative office. There is no need to submit an application for the formation of a checkpoint for a new unit - the code will be generated automatically. After the registration procedure for the unit is completed, the inspector of the territorial branch of the Federal Tax Service transfers all the necessary information (including checkpoints) to the tax service with which the parent organization is registered.

IMPORTANT! The checkpoint of a unit can be changed if it changes its legal address and moves to the territory under the jurisdiction of another inspection. All banking organizations that provide services to the unit, as well as counterparties, must be notified of such changes.

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