As a rule, all citizens at least once in their lives have encountered the abbreviation KPP in various financial documents. If the case was in a bank, then the digital combination following this abbreviation, along with other details, is simply rewritten, without asking the question of what it is needed for.
Meanwhile, some citizens sometimes have to indicate details without having a sample in front of them, and this is where problems arise, because it is extremely important to indicate them absolutely accurately, otherwise there is a risk of sending funds by mistake.
Accounting employees in the process of work constantly have to deal with the need to indicate this code in various forms and forms when preparing reports for the tax authorities or during making payments.
How does checkpoint stand for?
This abbreviation is a code that determines the reason for registering the entity with the tax authorities. It must be indicated in the company details along with other identifying data.
This code consists of nine digits, with the help of which the tax payer is identified in the system. Most often, this combination is mentioned next to the Taxpayer Identification Number. The checkpoint contains three groups of numbers, each of which has its own meaning. In particular:
- the first four are the code designation Russian region, in which the tax agent is registered;
- the next two digits indicate the reason for registration;
- the last three report the number of registrations.
Thus, if, for example, last value looks like “003”, this means that the tax agent went through the registration procedure three times. At the same time, many specialists have complaints about the checkpoint. They indicate that the code does not allow it to be verified by a checksum. This reason made it necessary to indicate the TIN along with it.
Code assignment procedure
An entrepreneur encounters checkpoints already in the first stages of registering his company. There are the following grounds for registering as a tax agent:
- initial registration;
- secondary – when the business entity has changed its location;
- the code is assigned to a separate division of the company located in another region by application;
- it is also issued at the location of the head office or any property of the organization.
Simultaneously with the checkpoint, the institution is also assigned a TIN.
When compiling the code, they use the data contained in the Unified State Register of Legal Entities (Unified State Register of Legal Entities). At the same time, in practice, the code in question was issued for many other reasons, but the ones listed above are the most common.
A little about the details
Details assigned to the company are divided into two categories:
- banking;
- are common.
The latter includes:
- company name;
- business organization form (LLC, etc.);
- name of the head structure;
- Contact details;
- OGRN;
- information about owners and managers.
When it comes to bank details, we mean the following:
- checking account;
- name of the bank (Sberbank, VTB 24, etc.);
- BIC (financial institution identifier);
- correspondent account;
- identification codes commercial organization(OKPO and KPP).
Subject details entrepreneurial activity must be contained in letterhead in full and partially on the official seal. They are also included in registration data and are present in government-issued documents (licenses, various certificates) confirming the legality of economic activity.
It is necessary to indicate the checkpoint in all documents drawn up when making non-cash payments.
Tax authorities do not provide the code of the reason that led to registration individual entrepreneurs. They also do not have the right to use a round seal. When preparing financial documents, an individual entrepreneur indicates only his own TIN.
Checkpoint during tenders
These competitive tenders, organized by state or municipal authorities, usually require that the enterprise applying to participate in them have a checkpoint. It is worth noting that in general, the legislation of the Russian Federation does not prohibit business entities without this requisite from participating in tender procurements, but, as a rule, official structures in in this case use the precedent principle.
Therefore, there is a high chance of receiving a refusal already at the first stage of the competition. Officially, officials point out that the point here is not at all that there is a certain practice of preventing individual entrepreneurs from participating in tenders - another circumstance is being taken into account. Very often they are simply not able to cope with a certain amount of work. Thus, having no legal grounds to refuse an individual entrepreneur, they are eliminated by introducing too specific, obviously unfulfillable conditions. In particular, it is often required that the company have a director position.
From all this we can draw a very clear conclusion - the receipt of a checkpoint by an economic entity will allow it to increase its own competitiveness when participating in tender purchases.
Checkpoint and Taxpayer Identification Number
As follows from practice, it is very rare when this detail is indicated without mentioning the TIN. Companies, when documenting this or that type of activity, must indicate both of these details.
In fact, to some extent they are similar to each other. When generating a tax payer identification number, generally the same principles apply as for the checkpoint:
- the first two digits of the TIN indicate regional affiliation;
- the next pair is the designation of the local tax office;
- followed by a five-digit combination, which is the serial number of registration of a legal entity, similar to that given in the Unified State Register of Real Estate;
- the last position is the control one.
Moreover, in the case of banks, all its regional divisions will have the same TIN, while each locality will have its own checkpoint. For example, the Sberbank branch in Moscow has the following details:
http://images.vfl.ru/ii/1476424810/25584fab/14511262.jpg
Meanwhile, in Krasnodar they look like this:
http://images.vfl.ru/ii/1476424751/3aa73626/14511260.jpg
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It is extremely important to pay attention to this feature if it is necessary to carry out any calculations. In the event of not even an error, but the indication of a code assigned to a branch of a financial institution located in another region, the money will be transferred incorrectly.
KPP is the reason code for registration. It serves as an addition to the TIN when registering a taxpayer with one of the tax inspectorates on the territory of the Russian Federation: by, their, or.
What is checkpoint
This digital code shows which tax authority the company belongs to and for what reason it is placed on tax accounting. A legal entity has only one TIN, which cannot be changed, but there can be several checkpoints, since each separate structural unit has its own checkpoint at its location.
The checkpoint can be changed when changing the location of the organization or, as well as when changing details tax office.
Concept and essence
A checkpoint is not a unique code. Many enterprises registered with the same tax office on the same basis. The checkpoint consists of 9 digits.
Most checkpoints on the territory of the Russian Federation usually have the following form: Federal Tax Service code + 01001. This means that the enterprise does not have structural divisions (most enterprises usually do not have separate divisions).
Reasons for registration
- organization or its separate division, the checkpoint also changes if new address is located in an area under the jurisdiction of another department of the Federal Tax Service.
- If the address is in the same zone as before, then the organization’s checkpoint does not change.
Indication of the checkpoint in the UTII declaration when combining modes in 1C: Accounting 8 is shown in this video:
Checkpoint certificate
A tax registration certificate is issued by the Ministry of Taxes and Duties. It contains the taxpayer number received during registration, according to which taxes are paid.
This is a document confirming registration with the tax department at the place of registration. Such a certificate is issued only to the parent company. The original of this document must be kept at the head office.
Branches and other separate divisions receive only notifications from the tax office to which they are assigned. All notifications related to divisions of the same organization indicate the same INN, but different checkpoints.
The certificate states:
- TIN of the organization,
- his checkpoint;
- date of registration with the tax office at the location of the enterprise.
The tax office has not issued paper registration certificates since January 2017. The certificate must be presented in all cases provided for by the laws of the Russian Federation. If the information contained in it changes, the certificate must be replaced. The same is required in case of its loss or damage.
Sample certificate
The checkpoint is a strange prop! Not everyone understands why it is needed and therefore forgets to indicate it in contracts, payment documents and even reporting. But the checkpoint code is also intended to identify the taxpayer, as an INN or, and therefore is required in primary documents, and in declarations, and in other documents filled out on behalf of the company.
Checkpoint: what is this code?
KPP is a code indicating the reason for registration and consisting of 9 characters, each of which has its own meaning.
First four values stands for tax office, which registered the organization at the location: 
- the company itself;
- its separate divisions operating in Russia;
- real estate and (or) vehicles belonging to it;
- and for other reasons as provided for by the Tax Code of the Russian Federation.
The next 2 signs indicate an event or phenomenon that has become reason for registration. In particular, for Russian companies the values of these two numbers range from 01 to 50. And for foreign companies– within a list of numbers starting with 51 and ending with 99. However, instead of numbers, alphabetic values from the Latin alphabet, starting with A and ending with Z, can also be used.
The remaining last 3 characters in the code are the serial number that corresponds to number of times registration.
For example, for the Vologda region the checkpoint will look like 352801001, where:
- 3528 – tax authority of Cherepovets, Vologda region;
- 01 – registration of the company at its location;
- 001 – initial registration.
Moreover, the checkpoint, unlike the tax identification number, is the same for different companies. And this means that these enterprises are registered in the tax structure according to on the same grounds. And with the primary registration of any company in the tax office, the checkpoint will look like 352801001 (for the Vologda region).
And if an enterprise has opened its own division in another city, then the checkpoint will look, for example, as follows: TIN 7728567803 KPP 780845001. Where the TIN is indicated by the parent company, and the checkpoint is indicated by the division located in another city and region. Moreover, the number “45” in the checkpoint indicates registration at the location of the separate unit.
To whom and for what is this requisite issued?
First of all, only legal entities. Entrepreneurs do not have this code. This code is assigned to both Russian companies and foreign entities operating in the Russian Federation.
Moreover, the specificity of the props also lies in the fact that the same company may have several transmission codes:
- for each of its separate divisions. This is especially true for those companies in which these divisions operate not only at the address of the parent company, but also in the territories of other municipalities and even regions;
- for each fact of purchase of property and transport in other regions, etc.
When relocation of a company (or its division) to a territory under the authority of another tax structure, its checkpoint will also change.
But why do we need such complexity and confusion, especially if the Taxpayer Identification Number and Taxpayer Identification Number of the same enterprise may not match?
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In what cases is this code necessary?
The checkpoint helps to identify a legal entity, and not only on the basis of its registration in tax authority: This code indicates the person responsible for completing 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 a checkpoint for this particular division. True, the tax authorities themselves allow only the parent company to be reflected in the checkpoint document. But the checkpoint must still appear in the document!
And not only this:
- in payment documents (for example,);
- in declarations and other reporting forms;
- in invoices;
- in contracts;
- and in other documents, including primary ones, where the form itself or the requirements for its completion provide for the affixing of a checkpoint.
Moreover, the checkpoint does not replace the TIN, but is always indicated along with this detail.
How to get it
When a company is initially registered in the tax structure, it is immediately assigned a checkpoint corresponding to its location, and a Certificate of registration is issued at its location. Moreover, this document immediately reflects the TIN and KPP, and it is issued after no more than 5 days from
date of submission of documents for company registration.
However, if the company opens a separate division, then she will have to submit documents for its registration to her tax office, i.e. at your address. And if this division 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 where the separate division is located. Moreover, the company itself is obliged to notify about the opening of its division within no more than 1 month from the date of its creation.
For this fill out the form No. S-09-3-1 “Notification on the creation of separate divisions”, which can be submitted:
- directly to your inspection - through a representative or in person;
- through the Internet;
- by mail.
No more than 5 days after receiving Form No. C-09-3-1, the tax inspectorate sends a Notification to the parent company, which contains information about the registration of the unit and the assignment of the corresponding checkpoint to it.
It is worth noting that the creation of divisions in the form of branches and representative offices requires changes to the constituent documents. And this already obliges not only to register these structures as divisions, but to register those included in constituent documents changes. That is why, as a rule, simple divisions without extended powers are created.
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 relevant tax authority. And within 5 days (working days) this company will receive a Notification that she has been registered at the location of her property or transport and has been assigned the appropriate checkpoint.
How to find out the details of an organization (including checkpoint) by TIN or OGRN, see the following video:
Any organization, regardless of the nature of its activities, can create separate divisions. There can be as many of them as you like. The most common are representative offices and branches. But there are other structures. For example, stationary work positions can also have the status of “separate”. After receiving notification of the opening, the tax office assigns a checkpoint. Let's look at how to get and generally find out.
Peculiarities
Companies, in accordance with the Civil Code of the Russian Federation, can be created to conduct business activities in general or perform certain tasks. In this they are no different from other entities engaged in economic activities.
A legal entity has the opportunity to open its own separate divisions (hereinafter also referred to as OP). This right is enshrined in Art. 55 of the Civil Code. Let us clarify that merchants are formally deprived of this opportunity.
Opening an OP does not entail the creation of a separate legal entity. It is part of an already registered organization, which means it does not have the same volume legal rights and responsibilities.
The Tax Code contains clear features that must necessarily be inherent in “separateness”:
- availability of stationary workplaces;
- different addresses for the head office and the OP.
The absence of at least one of these signs means that to open new structure It is precisely the OP status that does not have enough grounds. The creation of a “separateness” in this case will contradict Article 11 of the Tax Code. This means a separate Checkpoint of a separate unit will not be.
The Civil Code mentions only two forms of OP:
- branch;
- representation.
At the same time, Art. 55 of the Tax Code of the Russian Federation provides another type of separate unit - equipped working positions.
The opening of branches and representative offices implies the appearance of data about them in the Unified State Register of Legal Entities (in the case of equipped workplaces with the status of EP, this does not happen). To do this, you must first fill out an application (there are approved forms) and send it to the tax authorities.
Basic codes
When the registration of an OP has occurred, it may be assigned special codes. But the parent organization and all its divisions will still have the same TIN. This is due to the fact that the OP is not a legal entity.
Thus, find out the checkpoint of a separate subdivision by TIN of the main enterprise by applying for an extract from the Unified State Register of Legal Entities.
The judgment that there is no need to obtain a separate TIN is based on an analysis normative document regulating the procedure for obtaining, using and changing the TIN (approved by order of the Ministry of Taxes of Russia dated 03.03.2004 No. BG-3-09/178). And it is valid only when registering or deregistering legal entities and individuals.
A TIN can only be assigned to the organization itself. None of its divisions, including separate ones, have the right to receive their own TIN. Only upon initial registration with the Federal Tax Service does the organization receive its TIN at the place of registration.
Right to a reason code
Absolutely any business entity receives certain codes, as stated in the law. They are needed for the following purposes:
- identification in classification systems according to various criteria (territory, industry, etc.);
- maintaining records of subjects (for the purposes of taxes and insurance premiums, statistics, etc.).
And if for main organization codes are an integral attribute, then separate divisions may have their own or coincide with the codes of the main organization.
Any organization must register with the tax service before starting its activities. This is enshrined in paragraph 1 of Article 83 of the Tax Code of the Russian Federation. But not everyone understands which inspectorate they need to contact in order to register. Belonging to the Federal Tax Service can be determined:
- the address of the organization itself (for an individual entrepreneur - the address of his permanent registration);
- the location of its real estate;
- OP's address.
The organization is required to register with the tax office at the address not only of the head office, but also of all separate divisions.
The company must inform the tax authorities about the opening of a separate division. After this, it is registered.
Despite the fact that the parent organization and all its separate divisions have one TIN, KPP is assigned to each of them. This will happen even if the organization does not submit application to the checkpoint of a separate unit.
Then information about Checkpoint of a separate unit from the local tax office they are sent to the one where the parent company is registered.
According to the rules on TIN (approved by order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/435), when creating any form of a separate unit, it must be assigned a checkpoint.
Why is it needed?
Concerning Checkpoint of a separate unit, then it is always different from the checkpoint of the parent enterprise. The bottom line is that the reasons for tax registration are initially different.
So why does every department need a checkpoint? So: if you decipher the set of numbers assigned to a separate structure - checkpoint, you can immediately determine:
- in which subject of the Russian Federation the OP is registered;
- for what reason was it created?
How to find out
Before you understand the decoding of the assigned checkpoints in order to obtain information about the OP, you need to understand how you can find out Checkpoint of a separate unit (according to TIN including).
Information about such structural divisions as branches and representative offices is displayed in the Unified State Register of Legal Entities (other types of EP do not appear in it). Tax officers transmit all checkpoint numbers of existing separate divisions to the inspectorate at the head office address.
Many people believe that in order to obtain information about Checkpoint of a separate unit Just go to the official website of the Federal Tax Service of Russia and request an extract from the Unified State Register of Legal Entities. The exact link is www.egrul.nalog.ru.
However, this won't help. The fact is that by order of the Ministry of Finance dated December 5, 2013 No. 115n, the exact composition of the information in the extract from the Unified State Register of Legal Entities was approved. And the checkpoint of the separate unit is not mentioned in it. Therefore, such an extract will not help to find out Checkpoint of a separate unit according to TIN.
Therefore, there are two options left:
- send a request to the tax office (or to the counterparty you are interested in);
- use various databases (but no one is responsible for their reliability).
How to decrypt
To decipher the checkpoint, you need to know what each number means (see table).
Where does it appear?
The checkpoint must be indicated as part of the details of the legal entity in all official papers and forms of the organization. It must be reflected in the texts of contracts, various letters and powers of attorney.
There are a number of forms in which checkpoints are a mandatory element. For example, Checkpoint in the invoice of a separate division. It is indicated when the OP sells something through himself.
EXAMPLE
The sale of goods produced by the parent organization is carried out by its separate division. Then in the invoice the checkpoint is written not of the main office, but of the OP that makes the transaction. The same rule applies if goods are purchased by a separate division.
But the TIN is indicated to the parent organization, since the OP does not have its own.
The reason code for registration (as the abbreviation KPP stands for) is assigned to taxpayers - legal entities along with the TIN (individual tax number). What is checkpoint in details? This is a separate identifier that is used when processing payment orders. The checkpoint refers to mandatory details when it comes to business entities - legal entities.
What does the checkpoint ID mean?
When registering an enterprise-legal entity with the Federal Tax Service, the tax documents must include a reason code for registration. This is an individual encoding for each organization or enterprise, which is mandatory. It is used when drawing up contracts or processing payment documents.
Distinctive feature The checkpoint is the possibility of branches obtaining their own code. For example, if a bank opens branches in different regions, then each branch will have its own reason code for registration. This is important to consider when preparing official documents and/or payments. Any agreement will indicate the code received for a specific branch. Let's look at what a checkpoint is in the details at Sberbank (a similar principle applies in other banks).
When making a payment, the bank client must indicate this identifier. To correctly indicate the details, you must use the data specified in the contract. If the contract is not available for some reason, information can be obtained on the official website. In this case, you should find exactly the branch where the client is served. You should not indicate the head office information; in this case, the payment order will not be completed correctly.
Decoding the reason code for registering with Sberbank
Having understood the issue, everyone will understand why this identifier is given such attention. It, along with the TIN, is an individual characteristic of a specific organization or enterprise. It consists of nine digits, which are divided into three groups. In payment documents it is indicated without a space; each group of numbers carries specific information. Let's look at specific example: what is Sberbank checkpoint.
Sberbank details can be found on the bank’s website in the “Information about the Bank” section
The head office has this ID 773601001.
- 7736 (the first four in the identifier) directly means the code of the tax authority where registration was carried out.
- the numbers 60 are a special encoding, which, in fact, indicates the basis for registration with the tax authorities, that is, it indicates the type of activity of a particular enterprise. For domestic and foreign enterprises, organizations have their own serial number. Also, this element of the props may contain letters of the Latin alphabet.
- 001 (last digits of the identifier) informs about the number of registrations with the tax authorities.
Let's take a closer look at what a checkpoint is in the details and how it is formed. Information about the company's activities (the fifth and sixth digits) are universal; they are indicated in the special SPPUNO directory.
If you know the reason code for registering a specific organization, you can check the scope of activity using information from the directory. This part of the encoding is universal and is valid throughout the Russian Federation.
Tax authority code
The first 4 digits indicated in the checkpoint (what these numbers are in the details are indicated above) indicate the specific place of tax registration. For the same organization, they will be different for each branch, since there may be different reasons for registration with the local tax authority:
- territorial affiliation (we are talking about legal address);
- the presence of own real estate of the main office or branches at the location of a specific branch of the Federal Tax Service.
Any of these factors is the basis for contacting the local tax office, and will be important for the formation of the identifier.
Number of registrations
The last 3 digits of the checkpoint (in the Sberbank details, what this part of the code is is described above) indicates the number of registrations. Initial tax registration is indicated in option 001. In the future, if re-registration occurs for any reason, the data may be changed.
For example, when registering one company for the third time, the ending of the identifier will look like this: 003.
Conclusion
We figured out what a checkpoint is and the details. When filling out payment orders or using the reason code for registration in official documents, this identifier is used as the main one along with the TIN.