2 checkpoints for one organization. PPC of the largest taxpayer on the invoice. What is checkpoint

Registration reason code (KPP) is a nine-digit code assigned to an organization when set to.

The checkpoint is necessary because some companies are registered with several tax inspectorates: not only at their legal address, but also at the location of separate divisions, real estate and taxable vehicle.

Since everyone should have one TIN, the tax authorities introduced an additional code - KPP.

This code shows why the company is registered with this inspection.

One company may have several checkpoints.

The registration reason code is assigned for each basis for registration, including at the location of the organization itself, its separate divisions (OP), land plots and other real estate, transport.

Unlike the TIN, the code of the reason for registering an organization can change.

So, if an organization changes its address to another address that belongs to a different tax office, the company will be assigned a new checkpoint.

The value of the checkpoint can be found in the certificate or notification of registration.

The checkpoint of the organization at its location is also indicated in the unified state register of legal entities (USRLE).

The first four digits of the checkpoint represent the code of the tax authority in which the organization is registered.

Of these, the first two digits are the region code, and the third and fourth digits are the tax office code (number).

For example, a checkpoint starting with 7713 means that the organization is registered with the Federal Tax Service Inspectorate No. 13 in Moscow.

The fifth and sixth digits of the checkpoint indicate the reason for registration.

For example:

the numbers 01 mean that the checkpoint was assigned to the organization in connection with the registration at the place of its location;

the numbers 02, 03, 04, 05, 31 or 32 mean that the checkpoint is assigned to the organization at the location of the separate division of the organization;

the numbers 06-08 mean that the checkpoint has been assigned to the organization at the location of its real estate (thus, vehicles are not affected) depending on the type of property;

numbers 10-29 - mean that the checkpoint has been assigned to the organization at the location of its vehicles, depending on the type of vehicles;

the numbers 50 mean that the checkpoint was assigned in connection with registration as the largest taxpayer.

The last three digits of the checkpoint represent the serial number of the organization's registration with the IFTS on the basis in connection with which this checkpoint was assigned to it.

Organizations must indicate TIN and KPP in all documents intended for tax inspections.

So, the organization's PPC should indicate:

in all tax returns and calculations;

in payment orders, including payment orders for the payment of taxes and insurance premiums;

in invoices and other documents, where the indication of the checkpoint is mandatory.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Registration reason code (KPP): details for the accountant

• When the communications organization is the largest taxpayer under the new rules

  The following actions are carried out: assigned new code reasons for registration (KPP), the first four characters of which ... / 178 @. The notification contains the TIN, the code of the reason for registration as the largest taxpayer and ...

• Updated land tax reporting
• How to pay personal income tax to tax agents and not get confused

  For each subdivision, you need to indicate the checkpoint of a separate subdivision assigned to it ... several separate subdivisions with different checkpoints, payment of tax on income of individuals ... of a subdivision, in the "KPP" field, the checkpoint assigned to the organization, at the place of ... subdivision, then tax authority assigns a checkpoint to this unit only. Other ... divisions, on the line "KPP", the KPP is indicated at the place of registration of the organization ... with the same TIN and KPP (since a separate KPP in in this case at ...

• 2-NDFL: we analyze changes and difficult issues

  A subdivision was registered), "KPP" - 616401001 (code of the reason for registering a closed separate subdivision), "Tax agent ...

• We consider the indicators of the average payroll and average number of employees

  Indicate the taxpayer identification number and the code of the reason for registration at the location of the institution; by...

• About a new option for filling out the 6-NDFL form and errors when filling it out

  ... "Form of reorganization (liquidation) (code)"; "INN / KPP of the reorganized organization". The successor organization represents ... organizations. On the line "TIN / KPP of the reorganized organization", the TIN and ... of the reorganized organization are registered, on the line "TIN / KPP of the reorganized organization" dashes are indicated. Note ... separate subdivisions, on the line "KPP", the KPP is indicated at the place of registration of the organization according to ... In this case, the KPP of the organization (separate subdivision) assigned by the tax ...

• FTS clarified the procedure for submitting an updated calculation in the form of 6-NDFL

  Concerning errors regarding the indication of the checkpoint or the OKTMO code. Specialists of tax ... calculation: on the line "KPP" for organizations, a checkpoint is indicated at the location of the organization ... of calculation by an organization that has separate subdivisions - a checkpoint at the place of registration of the organization according to ... a revised calculation indicating the corresponding checkpoint or OKTMO code and zero ... by indicating the correct OKTMO and KPP code, the taxpayer can submit an application for ... an updated calculation indicating the correct KPP or OKTMO code after the established ...

• Paying taxes by a third party: practical issues

  It is necessary to indicate the value of the TIN and KPP of the payer for which ... tax is paid; the payer's "KPP" field is filled in only upon payment of ... payment "- the values \u200b\u200bof the TIN and KPP of the person making the payment (Information letter ... . payment "(24) INN and KPP of the person (for individual entrepreneurs, physical ... separation of information about TIN and KPP uses the sign "//". To highlight ...

• We fill in bills for the transfer of insurance premiums

  Information in the details "Payer's INN", "Payer's KPP", "Payer", "Payer's TIN ... of funds", "Payer's KPP" and "Recipient". Rules ... of the payer (60) TIN of the institution PPC of the payer (102) - KPP of the institution - when paid by ... - KPP of a separate subdivision - upon payment of contributions ... (61) TIN of the FTS KPP of the recipient (103) KPP of the FTS Recipient (16) ... TIN and KPP of the recipient of the funds TIN and KPP of the corresponding tax ...

• We fill out a payment order to pay other people's taxes

  Filling in the following fields: "INN" of the payer; "KPP" of the payer; "Payer"; "Purpose of payment"; "101 ..."). It is clear that the next variable ("KPP" of the payer, number 102) reflects the value ... for individuals, zero ("0") is indicated in the "KPP" variable of the payer. Payer ... to separate information about TIN and KPP, the sign "//" is used. The same ... LLC Cafe Pugovka (TIN 5253855520, KPP 525301001) and IE Berezkin Sergey ... At the same time, in the details of the payer's TIN, KPP and Payer's Status (numbers ...

• Reorganization of the institution: personal income tax and insurance premiums

  ...) in the field "TIN / KPP of the reorganized organization" - TIN and KPP of the reorganized organization or ... reorganization (liquidation) (code) "and" TIN / KPP of the reorganized organization "are not filled in. Calculation ... by accession; 3) in the line "TIN / KPP of the reorganized organization" - a dash. In the section ... parts of the sheet - your TIN and KPP; 2) in the line "Submission period ...) in the field" TIN / KPP of the reorganized organization "- TIN and KPP of the reorganized institution (its ...

• How to take 2-NDFL and 6-NDFL when changing a legal address: a new approach of tax authorities

  The order has undergone radical changes. Which checkpoints and OKTMOs to indicate? In the form of ... unified forms, the designation of the details of the checkpoint and OKTMO is provided. It is logical that with ... imputed tax. Regarding the details of the checkpoint, the officials also have explanations ... form 6-NFDL, you need to indicate the checkpoint valid at the time of submission of the information ... to the new address, therefore, the details of the checkpoint with OKTMO are prescribed "new". Opinion ... OKTMO, but only one "new" checkpoint.

• The organization has a separate subdivision that has its own current account: how to indicate this in contracts, acts, invoices, invoices?

  6b "INN / KPP of the buyer" indicates the KPP of the corresponding OP * (2). According to ... the Tax Code of the Russian Federation does not explicitly define the seller's (buyer's) checkpoint as mandatory ... if we consider a possible incorrect indication of the checkpoint as an error in the invoice ... the wrong indication in the checkpoint invoices, the courts come to the conclusion that .. ...

• Payment for third parties: how to process and issue

  The fields where the payer's TIN and KPP are indicated, you need to indicate the data of the company ... for individual, the KPP requisite indicates zero ("0"); in the field ... "Purpose of payment" the TIN and KPP of the company that makes the payment are indicated. There ... etc.), for example: "INN of the payer // KPP of the payer // Name of the taxpayer for whom ...

• Review of arbitration court practice for an accountant October 26 - November 23, 2016

  The reason for the refusal is that the checkpoint is indicated incorrectly. Similar conclusions about ... in the numbering and in the checkpoint have already been met in judicial practice ...: - the checkpoint is incorrectly indicated in the invoices; - there is no invoice numbering ... invoices and the correctness of the supplier's KPP entry before applying the deduction ...

Checkpoint is the code of the reason 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, them, or.

What is checkpoint

This digital code shows to which tax authority the company belongs and for what reason it is put on tax accounting... Have legal entity there is 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 the details of the tax office.

Concept and essence

Checkpoint is not unique code... Many businesses registered with the same tax office on the same basis are. The checkpoint consists of 9 digits.

Most checkpoints on the territory of the Russian Federation usually look like this: FTS branch code + 01001. This means that the enterprise does not have structural divisions (most enterprises usually do not have separate divisions).

Reasons for registration

• of the organization or its separate subdivision, the checkpoint also changes if the new address is located in the area under the jurisdiction of another branch of the Federal Tax Service
• If the address is in the same zone as before, then the organization's checkpoint does not change.

The indication of the checkpoint in the declaration on UTII when combining modes in 1C: Accounting 8 is shown in this video:

Checkpoint certificate

The tax registration certificate is issued by the Ministry of Taxes and Duties. It contains the taxpayer number obtained during registration, according to which taxes are paid.

This is a document on registration with the tax office 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 subdivisions receive only notifications from the tax office to which they are assigned. In all notifications related to divisions of one organization, the same TIN is indicated, but different check points.

The certificate indicates:

• 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 certificates of registration in paper form since January 2017. The certificate is subject to presentation in all cases stipulated by the laws of the Russian Federation. If the information given in it changes, the certificate must be replaced. The same is required in case of its loss or damage.

Sample certificate

Tax authorities constantly require us to exercise discretion when choosing suppliers, and it is accountants who are forced to carefully check all documents and pay attention to all kinds of details. We have long been accustomed to these abbreviations - INN and KPP. And it seems that no questions can arise here. Meanwhile, if many have an idea about TIN and know where it is verify , then, in addition, how the checkpoint is deciphered, as a rule, no one else knows anything about it. These are the questions we are asked.

The PPC will help determine who you are dealing with: an organization or an affiliate

E.N. Dorofeeva, Orenburg

All our counterparties have a checkpoint ending at 01001. But recently, filling out a payment order, I found a strange checkpoint at a new supplier - the last numbers are 43001. How to understand what this means?

: Such a checkpoint means that you transfer money to the branch of your counterparty a.

The checkpoint is a 9-digit digital the code (hereinafter - Order).

1art. 65 of the Constitution of the Russian Federation

For example, KPP 770601001 means that the organization is located in Moscow and the Inspectorate of the Federal Tax Service of Russia No. 6 in Moscow has registered it as a taxpayer at its location (code 01).

If the 5th and 6th digits of the checkpoint (ZZ) are not 01 (for example, as your counterparty has - 43), then this means that the organization was registered on other grounds.

A complete list of registration reason codes is given in the departmental directory (SPPUNO) approved 11.10.99... But this guide is an internal document. And if earlier it was posted for public viewing on the official website of the Federal Tax Service, now it is problematic to find it in the public domain. But what some codes mean, we will tell you.

* These codes are currently not assigned i Letter of the Federal Tax Service of Russia dated 02.06.2008 No. ЧД-6-6 / 396 @... But gearboxes with these codes, assigned earlier, remain valid.

The checkpoint is subject to change

A.L. Zimin, Moscow

Our counterparty has changed the checkpoint. OGRN and TIN remained the same. What does this mean? Moving? Or are there more options?

: The organization may have a new checkpoint, in particular and p. 2.1.4 of the Procedure:

Most often, the checkpoint changes if the organization moves and it has to register with another tax office and p. 2.1.4 of the Procedure; sub. "C" clause 1, clause 5 of Art. 5 of the Federal Law of 08.08.2001 No. 129-FZ "On state registration of legal entities and individual entrepreneurs"... For example, if the checkpoint was previously 77 07 01001, and then became 77 19 01001, this means that your counterparty was registered with the Federal Tax Service Inspectorate No. 7 for Moscow, and now - with the Federal Tax Service Inspectorate No. 19 for Moscow.

If other numbers have changed at the checkpoint, for example, the code of the reason for staging, then it is better to check with your counterparty if it is correct.

The checkpoint for different organizations may be the same

V.S. Terentyev, Moscow

Three of our contractors have the same checkpoint. Is there something wrong with them? Or is it possible?

: Yes, it is possible. Unlike the TIN (a unique number that is once assigned to the organization at the time of registration and does not change i clause 7 of Art. 84 of the Tax Code of the Russian Federation; p. 3.1 of the Procedure), The checkpoint determines the affiliation of the organization to one or another tax authority, as well as the reason for registration. Therefore, it may be the same for organizations registered with the same tax office on the same grounds. m p. 1 of the Procedure.

The branch, issuing an invoice, indicates its checkpoint in it

A.T. Seliverstova, Yekaterinburg

We bought the product from a branch of our counterparty. He issued us an invoice on behalf of the parent organization, and the checkpoint indicated his (branch). Is it correct? Can we be denied a deduction if an incorrect checkpoint is indicated?

: Your counterparty did everything right. The supervisory authorities believe that when selling goods through separate divisions, an invoice should be issued on behalf of the parent organization, that is, lines 2, 2a, 2b should contain the name, TIN, location of the organization itself, and lines 2b and 3 - KPP and the address of a separate subdivision (branch )Letters of the Ministry of Finance of Russia dated 23.05.2011 No. 03-07-09 / 12, dated 01.04.2009 No. 03-07-09 / 15, dated 22.10.2008 No. 03-07-09 / 33; Letter of the Federal Tax Service of Russia for Moscow dated 07.07.2010 No. 16-15 / 071188.

As for the deduction of VAT, earlier tax authorities quite often refused it in the absence of a checkpoint or its incorrect indication, but the courts never supported them and Resolution of the Federal Antimonopoly Service of the Moscow Region No. KA-A40 / 11795-08 dated December 17, 2008; FAS SZO dated 23.10.2008 No. A56-39361 / 2007; FAS SKO dated 04.06.2008 No. F08-3055 / 2008, dated 28.10.2008 No. F08-6493 / 2008... And after the amendment was made to the Tax Code of the Russian Federation and clause 2 of Art. 169 Tax Code, according to which errors in invoices that do not hinder the identification of the seller are not grounds for refusal to deduct, there should be no problems at all. After all, the checkpoint does not interfere with such identification.

Entrepreneurs are not assigned a checkpoint

T.V. Makarov, Samara

Our buyer, an entrepreneur, sent us the details where the checkpoint is indicated, and said that he really has the code, but he cannot find a document confirming this. Do individual entrepreneurs have a checkpoint?

: No, KPP is not assigned to entrepreneurs. It is assigned only to legal entities m p. 1 of the Procedure; forms No. 1-1-Accounting, No. 2-3-Accounting, approved. By order of the Federal Tax Service of Russia dated 01.12.2006 No. SAE-3-09 / 826 @.

When registering a payment order, in which the recipient of the payment is an entrepreneur, the "KPP (103)" field is not filled i p. 2.10 of the Regulation on cashless payments in the Russian Federation, approved. Bank of Russia 03.10.2002 No. 2-P... However, if your bank asks to fill in this requisite, then you can specify 0.

The largest taxpayers are assigned an additional checkpoint

A.G. Efimova, Moscow

We noticed that in the invoices issued by our counterparty, the checkpoint has changed - it used to start at 7701, and now at 9971. But the address is the same as before. What does this mean? Will we have problems with deduction because of this input VAT on such invoices?

: New checkpoint means that your counterparty has acquired the status of the largest taxpayer. And such taxpayers are registered with one of the Interregional Inspectorates for the largest taxpayers and assigned an additional KP P clause 1 of Art. 83 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated July 11, 2005 No. 85n; p. 5 Criteria ... approved By order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06 / 308 @... Thus, they have two checkpoints: at the place of registration as the largest taxpayer and at the location.

Interregional inspectorates for the largest taxpayers have a code in which the first two digits are 99, and the next two digits indicate the inspection number (for example, 9971, as in your case, - Interregional Inspectorate of the Federal Tax Service for the largest taxpayers No. 1, 9972 - Interregional Inspectorate of the Federal Tax Service for the largest taxpayers No. 2, etc. )Classifier "System of designations of tax authorities" (SONO).

The Ministry of Finance recommends specifying the checkpoint assigned to the taxpayer as the largest in the invoices. True, if your supplier indicates in the documents the checkpoint assigned to him at his location, then this will not be considered a violation m Letter of the Ministry of Finance of Russia dated May 14, 2007 No. 03-01-10 / 4-96... And you still shouldn't have problems with VAT deduction about clause 2 of Art. 169 Tax Code.

- This is the registration reason code. It can be obtained as a supplement to the TIN when registering a taxpayer. This code shows which tax authority or any of it belongs to, and on what basis each of them is registered. One enterprise may have several checkpoints.

This type of code fits into or a notification that is issued by the tax authority to an enterprise or its separate subdivision when registering.

Identical checkpoints for different organizations

TIN is assigned to any person, this number is unique and does not change under any circumstances. In contrast, the checkpoint depends on the region and the tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority may have the same checkpoint. Provided that the reason for registration with these organizations also coincides.

That is, the same number can be assigned to many organizations when they are registered with one tax office.

Several codes for one company

One enterprise can have 2 checkpoints. This happens if it receives the status of the largest taxpayer. Such taxpayers are registered with one of the interregional inspectorates for the largest taxpayers. At the same time, they receive an additional checkpoint.

Consequently, the largest taxpayers have 2 checkpoints:

• one of them at the place of registration,
• the other is at the Interregional Inspectorate.

Such inspections have the following code:

• the first 2 digits are unchanged - 99;
• the next 2 are the inspection number (for example, 71 - Interregional Inspectorate No. 1, 72 - Inspection No. 2, and so on).

Usually, such enterprises indicate in the payment documentation the code received as the largest. But other code is not considered a violation either.

Any are used with each of the two codes without interference, although it is recommended for businesses to indicate the KPP of the largest payer, since this is a federal tax. When paying other taxes, you can indicate the second checkpoint.

PPC of the organization and its branch

KPP of the organization (legal entity) and it may differ from each other. Those enterprises that have branches on the territory of the Russian Federation are required to register at the location of each separate subdivision. A separate subdivision has a completely different reason for registration than the head one.

It is necessary to register enterprises at their location for the following reasons:

1. To be able to classify them according to different criteria: geographically, by industry, and so on.
2. To facilitate the accounting of subjects of taxation,.

That is, by examining the code, you can establish in which region the enterprise is located or separate subdivision and for what reason it was created.

Separate subdivisions are:

• branch;
• a separate workplace that has existed for more than 30 days.

Their addresses cannot, by law, coincide with the address of the parent enterprise (Article 11 of the Tax Code of the Russian Federation), therefore they are attached to the tax authority at the location. Own checkpoint for each parent enterprise is obligatory requisite, and branches and representative offices may have the same code as the main enterprise.

Branches and representative offices of the company are not independent taxpayers (article 84, clause 7 of the Tax Code of the Russian Federation), therefore they cannot have their own TIN, but each of them receives its own checkpoint at its location within 5 days after submitting an application to the nearest tax service.

Matching TIN

• The TIN and KPP may have the same first 4 digits, which indicate the code of the tax authority at which the enterprise is registered and where these codes were issued. That is, it is possible to determine the location of the enterprise and the details of the tax authority to which it belongs, both by the TIN and by the checkpoint.
• Subsequent characters in these codes usually do not match: in the TIN, there are 5 digits further, which denote the unique taxpayer number in the given tax authority, and the last digit is a special control code.
• In the checkpoint, the next 5 or 6 characters mean the basis for registration, then there are 3 digits showing the ordinal registration number of registration for the corresponding reason.

The checkpoint does not serve as an independent source of information on a particular enterprise, it is an addition to the TIN, and is almost always used in conjunction with it.

Considering that some business entities can be registered with the tax service at two checkpoints, the question often arises of which checkpoint of the largest taxpayer should be indicated in the invoice when it is formed.

Consider the concept, features, structure of the checkpoint, and the features of the formation of an invoice for enterprises with this status.

Checkpoint of the largest taxpayer: the concept and features of registration

Registration with the tax office as the largest taxpayer is regulated by clause 1 of Article 83 of the Tax Code of the Russian Federation and the Appendix to the Order of the Ministry of Finance of the Russian Federation No. 85n of July 11, 2005, according to which such organizations are registered:

• in the interregional FTS, where the company is assigned the appropriate code of reason for setting (KPP). The assigned identifier defines:

• the reason for the subject's tax registration;
• affiliation with a specific regional tax office.

• at the location of the organization itself, and the real estate and vehicle belonging to it.

Thus, if the property in the possession of the largest taxpayer is registered simultaneously in several regional branches of the Federal Tax Service, the organization will have more than two checkpoint as the largest taxpayer - for each of its separate structures its own, assigned by the tax authority, in whose jurisdictional area each of the multiple objects is located. ...

Checkpoint of the largest taxpayer: where to see the assigned code

In confirmation of the fact of registration of the organization, a notification is issued in which the checkpoint assigned to the payer is indicated. The document must be drawn up according to the form No. 9-KNU, approved by order of the Federal Tax Service of the Russian Federation No. SAE-3-09 / 178 @ dated 26.04.2005.

However, this notice may not always be at hand. How to find out the KPP of the largest taxpayer in this case?

According to the TIN assigned to the business entity - on the official website of the Federal Tax Service of the Russian Federation or special online services, by entering the TIN of the organization, you can get the registration data of the desired object.

Code structure

The nine-digit KPP structure of the largest taxpayer is formed by four information blocks:

• block 1

• the first two digital characters - the unchanged value "99", demonstrate that the identifier is assigned to the largest taxpayer, and the company is registered with the Interregional Inspectorate in this status;

• block 2

• the third and fourth digits - indicate the specific tax authority in which the registration was made. The third character in the meaning of the code is "7", unchanged. Indicates that the registration was carried out by an interregional tax authority. The fourth symbol is variable and shows the number assigned by the interregional NI. Ie: the value "71" in block 2 reads as follows: the largest taxpayer has been registered with the Interregional IFTS No. 1;

• block 3

• numerical symbols in the fifth and sixth positions determine the sign of attribution to the group of the largest taxpayers. In the identifier code, this is the static value "50";

• block 4

• from the seventh to the ninth digit of the code. A mutable value found in these variants:

• "001" - indicates that the payer is registered with tax at the place of deployment;
• "006 - 008" - assigned to taxpayers registered at the place of registration of real estate owned by it, or vehicles;
• "002 - 005", "031" and "032" - indicate the registration of the subject at the place of regional affiliation of its separate objects.

Using the above structure, we give an example of decoding the most common code 997650001 KPP of the largest taxpayer:

1. The business entity is registered as the largest taxpayer of the interregional IFTS No. 5, is assigned to this group in accordance with the FTS directory, and is registered in this status at the place of its location.

Which checkpoint should be indicated on the invoice?

Often questions arise related to the formation of invoices by an organization registered as the largest taxpayer, which checkpoint should be indicated in the relevant information fields of this document?

The answer to this question is unambiguous: when filling out the invoice, in line "2 b" you should enter the checkpoint assigned to the business entity as the largest taxpayer (ie - the identifier assigned by the interregional inspection), and in line "3" - the registration address, according to location.

This conclusion was substantiated in the letter of the Ministry of Finance No. 03-07-09 / 49236 dated 20.08.2015. It states that business entities registered as the largest taxpayers submit a VAT return directly to the tax authority where it was registered in this status, and for productive administration of this kind tax is the KPP assigned in the interregional FTS should be used when generating an invoice.