When registering a business, its owners and managers have the opportunity to independently choose the taxation system. In the future, it can be changed, subject to certain conditions and usually no more than once a year. The accountant may need to know what tax regime the counterparty or the company itself applies. But this is not always easy to do.

In what cases does it become necessary to find out the taxation system of an organization or individual entrepreneur?

Most often, you need to know the taxation system of a business partner when preparing various contracts, commercial proposals or requests. The easiest way is to request this data from a partner organization or individual entrepreneur. But such an opportunity is not always available.

The accountant may also need information about which taxation system is used by the taxpayer when restoring accounting after the loss of documents or after a long period of inactivity. This information is in the company’s documents, but they are not always at hand and the applicable tax system has to be clarified before starting to submit the missing reports.

Sometimes information about the tax system is necessary for the company's security service to verify the accuracy of the data received from the counterparty.

What is needed to get the information you need?

Information about the taxation system of an LLC or individual entrepreneur is not secret or confidential. But for a long time, the Federal Tax Service did not publish such information in the public domain. It was only possible to determine the applicable tax regime without visiting the tax office only indirectly.

Online services of the Federal Tax Service are developing and now you can find out the tax regime applied by the company (IP) only by knowing the TIN.

How to find out the taxation system for individual entrepreneurs, LLCs, Organizations using TIN online, step-by-step instructions?

For several years now, the Federal Tax Service has been promising to launch the “Transparent Business” service on its official website.

It will be available to check counterparties for good faith in fulfilling their obligations to the state. It will be enough to enter the TIN of the company or individual entrepreneur in a special form, and the service will allow you to view the following information:

• data on the number of employees in the company;
• type of taxation system applied;
• presence of tax debts;
• other important information.

Alas, the system has not yet been launched even into test operation. All data from the tax service is currently made publicly available in the form of an archive. You can download it and use the data as you wish. But using a set of files, only a specialist can determine the tax regime of the counterparty, whether they have paid tax and the number of employees.

But on the tax service website you can go to the taxpayer’s personal account and send a request for information. The answer will be provided electronically.

To send a request you will need:

2) Select a tax office and indicate your request.

3) Check the entered data and confirm sending.

Comment. Individual entrepreneur or legal entity a person can view data about his tax regime in the taxpayer’s personal account.

How to find out the taxation system at the Federal Tax Service

The only reliable way to find out the tax regime of another individual entrepreneur or organization is to send a request in paper or electronic form.

Let's look at what must be included in the request:

• Legal name person or full name Individual entrepreneur about whom information should be provided.
• Legal INN person or individual entrepreneur for whom data is requested.
• Request for information and a list of them.

other methods

You have to wait quite a long time for a response to your request (usually 5-30 days).

It is not always possible to wait for it calmly. In this situation, you can try to use alternative ways to obtain the necessary information:

• Call the tax office or the federal information center phone number. They can provide basic information about the company or individual entrepreneur using the Taxpayer Identification Number (TIN).
• Contacting the counterparty's partners. If they are known and have worked with the company (IP), then they may well have the necessary information.
• Search in third-party databases. Information on tax regimes for some companies (IP) is indicated in the directory of companies of the VLSI system and similar software products.
• Contacting specialists to extract the necessary data from files published by the Federal Tax Service.

The task of obtaining information about the tax system is quite easily solved without a visit to the Federal Tax Service. But still, this question quite often arises for managers, business owners and accountants. The situation should be significantly simplified after the launch of the Transparent Business service, but it is impossible to say how soon this will happen.

Sometimes when working, an entrepreneur needs to obtain information regarding the tax regime. It can concern both the entrepreneur himself and his partner. To find out the answer, you do not need to prepare any papers or requests, you just need to find out the TIN of the entrepreneur or organization.

basic information

The tax system that a company uses can say a lot, in particular, about the way of payment of necessary payments to the budget, the current tax rate, and the method of maintaining tax and accounting records.

It is important to find out whether the organization pays VAT (potential counterparties especially need to know this).

Sometimes a company needs to know the taxation system that applies not to the business partner, but to its own. This is especially necessary when an organization moves from one system to another.

In general, the taxation system of any of the subjects can be determined:

• During registration. If a company has not declared its right to use one of the preferential regimes, a general system is established for it;
• at work. If an organization meets the criteria of any of the regimes, it has the right at any time to submit a notification regarding the transition to a preferential regime to the Federal Tax Service; In this case, the transfer will be made from the beginning of the next tax year.

The taxation system is a set of legislative rules, as well as mandatory payments (taxes, fees), and the procedure for their collection.

It has several varieties, and each of them has its own components: rate, object, benefits, deadlines for submitting reports to the Federal Tax Service, etc. (Article 11 of the Tax Code of the Russian Federation).

Today in the Russian Federation there are 5 systems according to which mandatory payments are collected, in particular, the following:

1. General (OSN).
2. Simplified (USN).
3. System of a single tax on imputed income (UTII).
4. For agricultural activities (UST).
5. Patent system.

TIN is a special code that every Russian tax payer receives after registering with the tax office. It is a set consisting of 12 numbers, the first 2 of which are the code of the region in which the payer is registered (Article 84 of the Tax Code of the Russian Federation).

The TIN is prescribed in the constituent and registration documents of the company, in agreements, contracts, reports, etc. Using this code, the tax department can easily identify the subject of taxation.

Tax systems

Each individual entrepreneur must have information about the taxation systems existing in the Russian Federation in order to choose the optimal one for their own business.

The general system (OSN) is the most widely used option for individuals and legal entities in the Russian Federation. In the event that, during registration, an entrepreneur or organization did not submit an application regarding the right to use the preferential treatment (within 30 days), they will fall under the SOS. This system is characterized by the usual maintenance of tax and accounting records. The following mandatory payments are made to the budget:

• income tax is 20% for companies or personal income tax, 13% for individual entrepreneurs;\
• property tax. Its rates are determined at the regional level;
• VAT – rates 0.10 and 18% (depending on the product).

The simplified system (STS) is often found among start-up organizations: individual entrepreneurs, LLCs. Such a system is applied only when the company fulfills limits that relate to the volume of income for the year, the number of employees, transport, etc. The payer himself can choose 1 of the objects of taxation:

1. “Revenue” – payment of 6% annual income to the budget.
2. “Income – costs” – payment of 15% profit.

Under the simplified tax system, an organization can use a simplified mechanism for conducting tax and accounting. In addition, in the case of the “Income” object, the company is able to deduct insurance premiums from the total amount for payment (Chapter 26.2 of the Tax Code of the Russian Federation).

Imputed income tax (UTI) is a special system that can be classified as preferential. It is used by business entities that not only meet restrictions regarding the number of employees, income level, but are also engaged in certain types of activities.

In this case, entrepreneurs will need to pay only 1 tax, deductions from which to the budget are calculated using a special formula.

The patent system is valid only for small firms operating as individual entrepreneurs and performing specific types of activities. A businessman will have to acquire a patent for a year without worrying about other payments (Chapter 26.5 of the Tax Code of the Russian Federation).

The Unified Agricultural Tax (UST) is similar to the “simplified tax”, but can only be applied to organizations that produce, process and sell agricultural products. The company needs to carry out these 3 processes itself (Chapter 26. 1 of the Tax Code of the Russian Federation). It should be said that under special tax regimes, a company carries out simplified tax reporting, which can be submitted to the Federal Tax Service only once a year.

So, how do you find out what tax system an individual entrepreneur has? Taxpayer INNs, as a rule, are freely available, so using this combination of numbers you can find out not just your own taxation regime, but also which system your counterparties use to pay to the budget. Today, the set of methods for determining the type of taxation by TIN is quite extensive. It includes the following:

• visit to your office of the Federal Tax Service. For the counterparty - to the branch to which he belongs;
• online inquiries. There is no need to use dubious services here - trust only the Federal Tax Service website, the State Services portal;
• contacting the hotline (the telephone number is on the official website of the Federal Tax Service).

SMS (the phone number of the mobile service is also listed on the tax office’s Internet resource). If an entrepreneur and a counterparty were registered in the same locality, but in different branches of the Federal Tax Service, the data is clarified in any of them.

For example, in the capital, using a TIN, you will be able to establish a taxation system for a business partner through your own tax office, regardless of where the counterparty was registered.

The legislation of the Russian Federation provides for several taxation systems for enterprises and organizations independently engaged in financial and economic activities:

• with payment of all tax deductions established by law. Basic payments: income tax at a rate of 20%, value added from 10 to 18% depending on the types of goods sold, products and property tax.
• A simplified system that can be used by enterprises and organizations with restrictions on the number of employees, annual income, and the cost of fixed assets. On this system, the organization pays a rate of 6% of gross income or 15% of profit (income minus costs).
• – for agricultural producers.
• For certain types of service provision - combined with a single tax on imputed income.

When carrying out business transactions with organizations operating under special tax regimes, there are certain nuances and restrictions. Therefore, when concluding agreements, it is necessary to understand and study how to find out which tax system the organization uses.

To obtain information about the tax system of a counterparty, it is enough to have a personal computer with Internet access and know the individual tax number or the main state registration number.

There are many ways to obtain the necessary information about a counterparty - a legal entity. The most reliable sources are the official portals of State Services and the Federal Tax Service.

Brief instructions for finding the applicable taxation system consists of the following steps:

• Go to the Federal Tax Service website http://www.nalog.ru/ and register. The authorization procedure consists of filling out a standard form with personal data (full name, email address, password, etc.) After filling out the form, a letter with a link to complete registration is automatically sent to your email.
• After authorization, select the “Submit a new request for an extract” function, and in it the text field “Legal entity”. After that, in a certain cell, indicate the individual tax number of the requested subject, click on the line “Generate a request”. A completed request receives an individual number by which you can track its progress. The requested information is provided within 1 day.

The tax base of the Federal Tax Service is the most reliable source. It is formed through a system of mandatory annual submission by all suppliers and small and medium-sized businesses of accurate information about their tax status.

Https://www.gosuslugi.ru/ is a similar procedure for registering and obtaining the required information, but information is provided from the Unified State Register of Legal Entities using the main state number within 5 working days. Access to information is possible only after preliminary registration of an electronic digital signature.

Other methods for finding an organization's tax status

If you don’t have a computer with Internet access at hand, there are several other ways to obtain the data you are interested in:

Important! When obtaining information of interest from different sources, it is imperative to take into account their high probability of reliability.

For what purposes is information about the tax system required?

There are cases when an organization or business entity did not work for a certain period of time. If previously it used a taxation system different from the general one, you should check with the territorial tax service about the procedure for calculating taxes in force on the date of resumption of operations. For example, in previous working periods, one of the conditions for the application of the simplified tax system was violated by the enterprise (the maximum number of employees or income for the year, the share of third-party organizations in the authorized capital was exceeded as a result of a change of founders).

Firms engaged in registration and documentary support of types of activities and permits at the request of enterprise clients will additionally learn information about the procedure for their taxation for the correct execution of permits.

The norms of the Tax Code of the Russian Federation exempt a number of organizations from paying value added tax according to the type of their activity, for example:

• In the field of education, preschool education, culture, art
• , insurance organizations
• Funeral services
• In the field of healthcare, care for disabled people
• Archive services
• Sanatoriums, resorts in Russia
• Pharmacies
• Associations of lawyers

For correct tax accounting and calculation of value added tax amounts, it is necessary to know exactly the taxation system used by each counterparty. According to the Tax Code of the Russian Federation, “simplified” companies are exempt from paying VAT and do not issue invoices to their counterparties with the allocation of tax for the possibility of its deduction by recipients of goods or services. But if an organization performs the function of an intermediary (under a commission agreement), the value added tax in the invoice must be allocated and accepted for tax deduction. It turns out that according to the commission agreement, in order to correctly account for VAT, the recipient of the goods needs to check the tax status of the supplier and intermediary.

VAT payers also do not receive VAT in their relationships with payers of the single agricultural tax. The recipient’s inability to receive a tax deduction leads to an increase in his costs and loss of competitiveness, so customers who pay value added tax try to limit or completely eliminate business contracts with VAT evaders.

Important! Legislative norms of the Russian Federation place the responsibility for verifying the accuracy of information about the tax system used by the counterparty and the corresponding VAT accounting on the recipient.

False information provided by mistake by the counterparty does not exempt the recipient from penalties for incorrect inclusion of amounts in the tax deduction.

Example. Luch LLC, due to the lack of information about the tax status of several counterparties in 2017, overestimated the total amount of tax deductions by 300 thousand rubles. After identifying a violation by the Federal Tax Service during a control on-site inspection in the first quarter of 2018, the company was presented with financial sanctions in the amount of an underestimated 300 thousand rubles, a 20% fine of 60 thousand rubles and a penalty for late payment of tax.

The current system of calculating and collecting value added tax and other payments to the budget is fraught with a significant number of pitfalls that can lead to an increase in taxes and penalties. To avoid receiving an unexpected fine out of the blue that leads to financial difficulties, carefully check the taxation system used by your business partners.

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Ignorance of the counterparty's taxation system can result in multimillion-dollar losses. Business.ru figured out how to find out what system the counterparty is using and why this can be useful not only for accountants.

Imagine the situation: an organization worked with a wholesaler for 2 years and applied VAT for reimbursement. The amount of return amounted to millions of rubles per year. The harsh truth was revealed during a counter check. The supplier used the simplified tax system and issued fake documents because large customers refused to work without VAT. To avoid finding yourself in a similar situation, regularly check the tax system of your counterparty. To do this, you can use a specialized service.

First, let us recall the taxation methods in force in Russia:

• OSNO - general taxation system
• USN (“simplified tax system”) - simplified taxation system
• UTII is a single tax on imputed income.
• PSN - patent system (valid only for individual entrepreneurs).
• Unified agricultural tax - unified agricultural tax.

An organization can change its tax calculation system once a year. In order not to encounter dishonest treatment on the part of your partner and to calmly transfer payments, you need to regularly check the tax system of your counterparty.

Why know the tax system

Below are the main situations where knowledge of the company tax system can be useful to you.

If this is your new partner, then you need to make sure that the VAT refund is fair and reasonable. Tax authorities transferred the risks for choosing a counterparty entirely to the organization. In case of dubious transactions, the inspectorate will cancel the VAT, and the organization will have to pay not only the tax itself, but also fines and penalties;

• The organization has switched to a new taxation system and needs to check whether the tax office has made changes;
• You need to find out the LLC taxation system by TIN online if the organization was registered through a law firm - this is necessary for calculating taxes.

How to check the tax system of a counterparty:

The following methods can be used:

1. Send an official request to the Federal Tax Service. In addition to the taxation system, you need to know the organization’s TIN. The request can be sent:

visiting the tax office in person. Bring with you the passport and Taxpayer Identification Number of the person requesting the information;

in paper form by sending a request by Russian Post;

electronically, if you are connected to electronic reporting

The request format is arbitrary. In response, you will receive an official response from the Federal Tax Service with a signature and seal. In controversial issues, this document will be a powerful argument.

Way	How to find out the LLC taxation system by TIN
View constituent documents	Eliminate inappropriate systems, such as unified agricultural tax - if you are not engaged in agriculture, UTII - as a certain type of activity and simplified tax system, if there is no application for transition.
Official request to the Federal Tax Service	Send a request to the place of registration of the LLC. To do this you need to know the TIN. You can send it electronically, in paper form or go in person
Request a tax certificate from an organization	The accuracy of the information in the certificate must be confirmed by the personal signature of the head and the “living” seal of the organization

These are available online on official government websites, and the third section lists other conservative testing methods. The reader is offered addresses of Internet sources, as well as screenshots with options for selecting the formation of a request about the taxation system, made for quick user orientation.

Is it possible to get such data

Sometimes you not only need to know what neural network she uses. Let's consider hypothetical cases when it may be necessary to determine the tax system to be followed for an interested person:

• , perhaps with the help of hired lawyers, and now wants to check the tax regime assigned to her;
• An organization is switching to a different taxation regime and wants to check whether the regime in the Federal Tax Service has changed;
• The organization is interested in the taxation regime of the counterparty, in particular, whether the latter, etc.

Let us recall what taxation systems exist in accordance with the Tax Code of the Russian Federation:

In order to find out the taxation system, you will need the organization's TIN or, which can be found in contracts and other primary documentation concluded and submitted by the counterparty. Let's consider how and where you can find out the chosen taxation system using the TIN in the next section.

How to find out the tax system of a counterparty by TIN

Online

On the tax website

The Federal Tax Service of Russia provides the opportunity to check the taxation system used by an organization, especially since this information is classified as publicly available. To do this, the requesting person must:

• register on the website, indicating a minimum amount of personal information, which will take less than one minute of the service user’s time;
• submit a request for an extract in your personal account;
• indicate the TIN or the organization of interest;
• enter the suggested captcha;
• within one day, receive a free response in the form of an electronic document from the public information contained in /, including information about the organizational and legal form: LLC, individual entrepreneur, etc.

The request looks like this: The extract from the Federal Tax Service is provided in PDF format and contains an electronic digital signature equated to the valid signature of the relevant tax inspector.

The document can be downloaded from your personal account within 5 days.

Through State Services

You can find out the same information through the government services portal. To do this you need to do the following:

• go to the portal website;
• from the proposed menu, select “Taxes and Finance”;
• click on “ ”;
• then create a request using “Providing information from the Unified State Register of Legal Entities using Internet technologies.”

Surprisingly, in accordance with the data indicated on the portal, the cost of the service under discussion is 50,000 rubles, which, coupled with the deadline for providing information of 5 days, will clearly force the interested person to prefer the Federal Tax Service website in order to find out quickly and free of charge the taxation system chosen by the organization .

Other services

In other ways

For adherents of conservative methods of obtaining information, we can recommend the following methods:

• if you have access, you can study the counterparty, there may be correspondence with the tax office about determining the taxation system;
• studying the tax reporting of the counterparty by an experienced accountant, who, based on the nature of the payments made to the budget, will indicate the nature of the taxes paid;
• visit to the relevant territorial tax office to provide information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs;
• call the contact phone number of the territorial inspection of the Federal Tax Service, the number of which is available.

Results

Let's summarize:

If necessary, anyone can find out in various ways the tax system used by the payer using the TIN. The recommended fast, free and reliable way is to obtain information using the official website of the Federal Tax Service of Russia.

Other methods require little effort, such as:

• gaining access to documents;
• analysis of previous tax payments;
• physical visit to the inspectorate and conversation with a tax consultant;
• search for the required contact telephone number of the territorial division of the Federal Tax Service.

This video will tell you how to find out everything about your customers and suppliers: