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Search for counterparties and check their reliability. Checking counterparties for reliability: specialized services and self-checking Assessment of audit results and possible solutions

If you don’t have time to search on different sites, all information about the counterparty can be obtained in one place. Use the service “” (https://rnk.1cont.ru/), which was developed by the magazine “Russian Tax Courier”.

Right now you can check your counterparty for free using the TIN in the “Counterparties” program (with demo access).

Check the counterparty by TIN for free

Find out everything about the counterparty

The Federal Tax Service can close the deal and remove money from expenses if the simplifier has not shown the so-called “ due diligence when choosing a counterparty" The partner must be “clean” according to the Unified State Register of Legal Entities, pay taxes on time and in the proper amount, and not be a fly-by-night. Our service will provide complete information about your partner as the Federal Tax Service sees him.

An additional advantage of the service is that you will find out whether the counterparty has cases in arbitration and whether bailiffs are digging under it. You can also trace the chain of connections of the counterparty with other companies and check whether they are fake.

Government contracts and licenses of all companies are available in our file cabinet. For example, if you are purchasing alcohol, find out if the supplier is licensed.

Another important option is to find out whether the company is undergoing an audit: tax, labor, etc.

Subscription cost

To use the service, please subscribe. During the subscription period, you can check any number of counterparties.

According to the new law, counterparties must be checked every time before a transaction. To avoid checking your statements every day, just find your partners and click the " Track changes“- if the tax authorities suddenly suspect a company of unreliability, you will immediately receive a message in your personal account.

The Federal Tax Service reported on its website that it has marked 800,000 companies as unreliable, and it has become dangerous to work with them. These tags are available in our service. Therefore, you can check all partners and put them under control in one click.

The editors of the Russian Tax Courier magazine have created a service specifically for accountants and managers. We have introduced the traffic light principle: the counterparty is highlighted red(can't work) yellow(need to check) or green(safe to work) with color. And you don’t have to be an advanced computer user or understand the intricacies of Article 54.1 of the Tax Code of the Russian Federation on due diligence.

The Federal Tax Service has obliged all parties to the transaction to exercise due diligence. This concept appeared in the practice of tax disputes in 2006, and after some time it acquired much more meaning than was originally intended. What is due diligence? What methods and services exist to check an agent’s trustworthiness will be discussed in this article.

Due diligence is a timely and detailed assessment of the reliability of the counterparty.

The reliability of a counterparty is a complex concept that includes the following criteria:

  • financial condition of the company;
  • solvency;
  • participation of the company in litigation;
  • the company's belonging to the number of fly-by-night companies.

Companies that value their financial condition and reputation have long carefully checked their counterparties before concluding a transaction. After all, as the proverb says, God protects those who are careful, and it is better to check once than to spend a lot of money and time in the future on legal proceedings and restoration of reputation.

There are two ways to check the reliability of a counterparty:

  1. Conduct a check yourself. To do this, request a number of documents from your partner:
  • Extract from the Unified State Register of Legal Entities, which will allow you to check the relevance constituent documents legal entity;
  • Constituent documents (agreement or charter of the organization). It is necessary to check the accuracy of the data presented, reconciliation with the registration date indicated in the extract from the Unified State Register of Legal Entities;
  • OGRN and TIN certificate;
  • Annual balance sheet for the last reporting period;
  • License, if necessary. Federal Law No. 99 “On Licensing individual species activities" helps to find out whether the activities of the inspected counterparty are subject to licensing. It is important to check that the license has not expired.

Then you need to check the information provided on the Internet and other available sources of information. Below is a list of sites that will help you analyze documents provided by the counterparty:

Obviously, to check a counterparty, it is necessary to make many requests and analyze a large amount of information, which will take a lot of time and effort. This verification method is suitable if you need to check one counterparty. But if the company is large and enters into contracts with dozens of counterparties every day, then such a check will take a lot of time. In this case, it is necessary to resort to the second method of checking counterparties.

  1. Checking using a specialized program.

1C has developed a number of services for checking counterparties, such as and. The undoubted advantage of these services is that they are built directly into 1C: Enterprise and allow you to check counterparties from the 1C counterparties directory.

1C:Counterparty includes the “Counterparty Dossier”. This service allows you to protect yourself from cooperation with fly-by-night companies and financial losses. Using the 1C:Counteragent service you can get acquainted with:

  • extract from the Unified State Register of Legal Entities;
  • counterparty reporting;
  • the results of inspections carried out in relation to the counterparty;
  • clearly presented information about financial condition company, return on assets, and the risks of bankruptcy.

All this information will help you evaluate the counterparty and draw a conclusion about its reliability and the possibilities of further work with it.

For a more thorough analysis and assessment of the reliability of the counterparty, the 1SPARK Risks service is suitable. The main difference between 1C:Counterparty and 1SPARK Risks in the timeliness of obtaining information from various sources (more than fifty sources, including Interfax, government agencies and private companies) and its provision to the client. Thus, the first service will inform about an already accomplished fact, and the second will warn about any critical change with your counterparty as soon as information about this arrives in any of the service sources. For example, if a company that is your counterparty is liquidated:

  • using only the 1C:Counteragent service for verification, you will find out about this when the company has already been liquidated, and its partners who did not conduct a due diligence check in a timely manner will already suffer financial losses;
  • thanks to checking in 1SPARK Risks, you will learn about the launch of the liquidation procedure against a partner at the stage of initial submission of documents and will be able to protect yourself from such financial risks, such as transfer of prepayment, shipment of goods without payment, and the like.

1SPARK Risks is a service designed for a comprehensive assessment of the reliability of the counterparty, as well as reducing the financial and tax risks of the company. The main functions of 1SPARK Risks are:

  1. Monitoring of counterparties, which allows you to track significant changes from counterparties and respond to them in a timely manner.
  2. Indices 1SPARK Risks. Information about the company’s timely payment of bills, its solvency, as well as whether this company is a one-day company is presented in the service in the form of three indices. For clarity, the indices are highlighted in color depending on the state of a particular indicator.
  3. Possibility of ordering business references for audited counterparties. The certificate contains detailed information about the counterparty, 1SPARK Risk indices, the results of inspections by government agencies, the company’s participation in arbitration cases and enforcement proceedings, as well as identified risk factors. Business certificate signed electronic signature Interfax, has legal force, can be presented in court and is evidence of due diligence.

The 1SPARK Risks service allows you to assess the reliability of a counterparty in two clicks, protect yourself from financial losses and proceedings with the tax authorities, and also receive a document confirming the exercise of due diligence.

As it became clear, assessing the reliability of a counterparty is a complex analysis of information from a huge number of sources, which takes a lot of time. Therefore, it is much better and more convenient to entrust this matter to specialized services and programs that, in a couple of minutes, will analyze the entire array of information about the counterparty being checked and provide it in the most visual and understandable form. Well, you and I can spend our free time more productively!

Dear colleagues, be careful when concluding agreements with counterparties. If you do not do due diligence in time, you can contact a bankrupt or one-day company. To keep your business safe, connect the services and They will greatly facilitate the process of verifying future partners. For those in doubt, test periods are available for 7 and 30 days, respectively.

Work in 1C with pleasure!

Not just a list of services, but a lawyer’s commentary on each of them.

Check using tax authorities services

Key of the services Federal Tax Service (FTS) - Unified State Register of Legal Entities and Individual Entrepreneurs. At https://egrul.nalog.ru you can instantly receive a current extract in pdf format. The extract includes information about the name and date of registration, the authorized capital of the company, full name of the director or name management company, numbers and dates of issue of licenses, OKVED codes, as well as information about liquidation or bankruptcy.
Second most important resource is a register of messages about liquidation, reorganization and other mandatory messages published by the Herald state registration: http://www.vestnik-gosreg.ru/publ/vgr/. Its disadvantages include the fact that the organization may not timely send documents for publication, but the counterparty will not be able to complete the reorganization or liquidation before the expiration of the statutory deadlines after publication of the message.
A similar, but narrower functionality is presented in the unified federal register of information on bankruptcy - http://bankrot.fedresurs.ru/ - it reflects information only on bankruptcy.
"Glavbukh Counterparties"

The service for accountants of small and medium-sized businesses will check contractors and your company using the Federal Tax Service’s methodology and note dangerous factors. Allows you to calculate the probability of in-depth tax audit due to a transaction with a counterparty. Gives recommendations on what documents the accountant should collect for the counterparty in order to avoid additional charges. Generates a ready-made report for the Federal Tax Service with an electronic signature. The report contains all the information about checking for signs of a one-day project, solvency and resources, risks of non-fulfillment of the transaction, business reputation and activity for last year. The report will justify the choice of counterparty and contains a list similar organizations in the same region, but with a lower rating. Full version the service can be tested on the website

Doubtful counterparties should definitely be checked against the register of organizations in respect of which a decision has been made to exclude them from the Unified State Register of Legal Entities due to failure to carry out activities - http://www.vestnik-gosreg.ru/publ/fz83/.

The register of information about blocked accounts https://service.nalog.ru/bi.do, as a rule, is not used to check counterparties, but information about the presence of blocked accounts may serve as a reason for more cautious work with the company until the reasons for the blocking are eliminated. If the counterparty is a customer, buyer or other person from whom you expect payment, and the blocked account is the only one, you should wait until it is unblocked before concluding new contracts.

In addition, if prepayment or delivery without prepayment is expected to a company with which you have not worked before, it is recommended to check whether such counterparty has submitted applications to the Federal Tax Service - among them there may be an application for liquidation of the company. You can check the status of applications submitted to the Federal Tax Service at: https://service.nalog.ru/uwsfind.do.

Obtaining information about bankruptcy, liquidation or exclusion of a company from the Unified State Register of Legal Entities— absolute contraindications to cooperation with the company.
Relative contraindications to cooperation include the presence of information about the company in the register companies with tax debts or who have not submitted reports for more than a year https://service.nalog.ru/zd.do. Not all companies in this rating are unreliable, but they are almost guaranteed to experience financial problems. Working with such companies is recommended only on the basis of advance payment for the contractor, or payment upon completion for the customer.

The Federal Tax Service website also has a number of registers containing information about indirect signs of unreliability.

  • Register of “mass” directors (participants) - https://service.nalog.ru/mru.do. Information is updated once a week. The presence of a person on this list should not be the only reason for refusal to cooperate, since many entrepreneurs have several companies, and conducting business with a “mass” director is a common business practice.
  • Register of disqualified persons https://service.nalog.ru/disqualified.do and register of legal entities with disqualified managers https://service.nalog.ru/disfind.do. Disqualification is an indication that the individual has previously “abandoned the company.” A considerable number of managers who conscientiously fulfill their obligations in other companies ended up there because they did not properly control the process of changing directors.
  • Register of mass addresses: https://service.nalog.ru/addrfind.do. The inaccuracy of the criterion is due to the widespread use of fictitious legal addresses among real, operating companies, as well as the periodic inclusion in the register of organizations registered at addresses large business centers.
If you have any doubts about the reliability of the counterparty, you should also refer to the register of nominee managers: https://service.nalog.ru/svl.do. The register includes only those managers who have been recognized as nominees in court. The criterion is precise, but by the time such information appears in the register, the company’s unreliability, as a rule, has been confirmed in a number of other ways.

Checking the counterparty for legal services

The Card Index of Arbitration Cases, located at: http://kad.arbitr.ru/, is highly informative. It provides information about all arbitration disputes involving your counterparty since at least 2010, and often about earlier disputes.
Analysis of arbitration cases is not only the identification of bankruptcy filings, but also information about how often and for what reason the counterparty does not fulfill its obligations. Filing a claim for an amount comparable to or exceeding the amount of the counterparty's assets is a valid reason not to cooperate with him until such a case is resolved.
The card index allows you to request information by name, OGRN or TIN. In practice, it is better to check the existence of arbitration disputes using all the specified details, since court employees often make mistakes when entering information into the file cabinet.

File of cases of courts of general jurisdiction - https://sudrf.ru/ significantly less useful for two reasons:

  • Difficulty in identification. The card index searches only by name; there is no search by INN/OGRN. The file does not contain information about the addresses of the parties. It is almost impossible to check, for example, the company Vector LLC with its help - the sample will contain hundreds of cases involving companies with the same name.
  • The file does not contain information on the amount of claims for cases that have not yet been considered. Accordingly, before the decision is made and its publication (which usually takes about a month), find out whether a debt of 100 thousand rubles has been collected. or 100 million rubles. impossible.
When checking the debts of a counterparty, you should definitely use the database of enforcement proceedings - http://fssprus.ru/. The service allows you to find out not only about the number of debts, but also whether they are being collected.

There are many companies on the market that often act as defendants in civil cases. Using the database of enforcement proceedings, you can quickly conclude which companies you should not cooperate with. These are companies in respect of which there is information about the termination of enforcement proceedings on the basis of paragraph 3 and paragraph 4 of Part 1 of Art. 46 of the Federal Law “On Enforcement Proceedings”, that is, due to the impossibility of locating the debtor or his lack of property.

To a lesser extent than in inspections of a counterparty and to a greater extent when conducting an audit of a company before its purchase, the register of inspections of the Prosecutor General’s Office of the Russian Federation is useful - https://proverki.gov.ru/. Using the TIN or OGRN of an organization, you can obtain information about the inspections being carried out, the inspection body, the status of the inspection (scheduled/unscheduled) and its result.

Additional free services for checking counterparties

To assess how dangerous current legal disputes are for the company and obtain general information about its financial statements, you can use Rosstat’s information on the company’s financial statements located at: http://www.gks.ru/accounting_report.

The main disadvantage of the service— delayed display of information. For example, at the time of writing, data for 2017 was not yet displayed - as a result, information about companies created less than 1.5 years ago is not available in the register. The service often has problems technical problems leading to its inoperability.

When checking companies that supply for government needs, it is advisable to use the Unified information system in the field of public procurement. It contains information about concluded contracts and their prices http://zakupki.gov.ru/epz/contract/quicksearch/search.html.

In addition, the resource contains a register of unscrupulous suppliers: http://zakupki.gov.ru/epz/dishonestsupplier.

The presence of government contracts by a company increases its reliability. Bankruptcy, liquidation or abandonment of a company with government contracts is rare.

Information on real estate objects owned by the company, as well as their encumbrances, can be obtained by cadastral number on the Rosreestr website: https://rosreestr.ru/wps/portal/online_request.

Information on pledges of movable property - by property identifier (for example, VIN number of a car) on the portal of the Federal Notary Chamber: https://www.reestr-zalogov.ru/state/index

Checking using paid services

The big advantage of paid services for working with counterparties is the ability to obtain integrated information on many indicators on one resource.

In order of decreasing cost and functionality, paid services for checking counterparties include: SPARK (http://spark-interfax.ru/), Kartoteka Kommersant (https://www.kartoteka.ru/), Kontur Focus (https://focus .kontur.ru/), Casebook (https://casebook.ru/). If two market leaders provide information about applications to the Federal Tax Service, judicial acts, affiliations, publications on liquidation or reorganization, then others provide only some of the specified information.

You can select functionality and cost based on the tasks and specifics of the company’s activities. At the same time, you should always understand that about 90% of the functionality of these services can be compensated for by the competent use of free services.

28.08.18 71 924 28

And why is it important

A company may look prosperous on the outside, have a beautiful office and a polite sales department, but inside there are huge debts, courts and the director is on the run.

Alena Iva

And if you deduct VAT, the tax office may give you years taken out just because the counterparty seems to be somehow unreliable.

Therefore, counterparties must be checked. Here's how to do it.

Let me make a reservation right away: there are 16 ways to check a counterparty using different databases, sites and services, and if you use them all, it will cost time. On the other hand, a counterparty that has completed all 16 steps is gold. If you started checking, and the first five stages turned out to be a failure, you can immediately refuse this counterparty - it is unlikely that you will find something good further.

How to check a counterparty: step-by-step steps

  1. Request copies of key documents from the potential counterparty.
  2. Receive a current extract from Rosreestr.
  3. Check whether the counterparty has a mass address.
  4. Check to see if the director is disqualified.
  5. Clarify what kind of business the counterparty is running: small or medium. This will show the level of turnover of the company and the number of employees in the organization.
  6. Check to see if the counterparty is bankrupt.
  7. Check whether the counterparty is excluded from the Unified State Register of Legal Entities.
  8. Search for the counterparty in the bailiff database.
  9. Check the counterparty in the file of arbitration cases.
  10. Explore financial statements counterparty. This will show whether his business is profitable.
  11. Check the passport of the manager or individual entrepreneur for validity.
  12. If a person with a notarized power of attorney is going to sign the contract on the part of the counterparty, check whether its term has expired.
  13. If your counterparty must have a license to operate, check its validity.
  14. See if it's a nominee director.
  15. Check whether the counterparty makes changes to the Unified State Register of Legal Entities.
  16. Check whether the counterparty is included in the register of unscrupulous suppliers.

Why check counterparties?

Unscrupulous companies are very good at feigning trustworthiness. You can’t trust abundant advertising on the Internet, generous discounts, or expensive suits. That's why you need to check your counterparties based on documents.

Identify those who will not fulfill their obligations. My clients often talk about the dishonesty of their partners. The beauty salon was poorly renovated and disappeared - the losses amounted to a third of the original repair amount. The customer did not pay the builders for the work performed for three years - they had to sue, but the customer went bankrupt.

It often happens that the buyer accepts the goods and does not pay. Or vice versa: the supplier receives an advance and does not ship the goods. The check will help you decide whether it is worth cooperating with the counterparty, or whether there is a risk that he will not fulfill his obligations.

Do not work with one-dayers. The counterparty may turn out to be a shell company that was created a week ago specifically to take advances from customers and disappear. In this case, you will only lose money, but this is also unpleasant.

It may turn out that the company does not exist at all. There is a website, there is a name and an account for transferring money, but there is no legal entity, and behind the website there are deceivers.

Identify scammers. Your counterparty may be committing financial crimes, such as cashing out or collecting illegal loans. In this case, law enforcement agencies will check not only the counterparty, but also you as his partner.

Avoid working with a bankrupt. You can contact a company that is in bankruptcy. If you transfer money to such a company, you will not see it soon, if at all.

Creditors have the right to challenge any transaction with a bankrupt, including yours, in court. To get money back, you need to be included in the register of creditors and wait for the end of the bankruptcy procedure, which can last several years.

No problems with the tax authorities. If the tax office considers that you have not sufficiently checked the integrity of a potential counterparty, you may be denied a tax benefit. That is, you will not be able to pay less taxes - receive a tax deduction or apply a reduced tax rate.

An incident from life. After a tax audit, one company was assessed additional income tax and VAT in the amount of 10 million rubles. The fine and penalties amounted to another 4 million.

The reason for this was one supply contract. The tax office said that the company did not exercise due diligence when concluding the contract: the counterparty could not conduct real economic activity, did not pay taxes and generally existed only on paper.

We went to court, but he sided with the inspectorate. It turned out that the counterparty was completely excluded from the register of legal entities.

During the audit, the tax office found out that the passport of the person who signed the agreement on behalf of the counterparty does not exist, and the signatures are forged. Then the police got involved in this case and the real fun began. The police were looking for undelivered goods, general director and raised the eyebrows of all the partners of the dishonest counterparty, including our unfortunate company, which eventually had to pay additional taxes and a fine.

Enforcement proceedings begin after cases are won in court. This suggests that the potential partner not only sues and loses, but also continues to not pay his bills.

On the same resource you can view tax debts; they are also collected through bailiffs.


Check the counterparty in the file of arbitration cases

If there is no power of attorney on the website or it has been revoked, the agreement cannot be signed - such a transaction may be declared invalid. First you need to contact the head of the counterparty, obtain evidence of approval of the transaction and request a new power of attorney.

Check license validity

If your counterparty must have a license to carry out activities, it is better to check its validity - you never know. Without a license, he simply does not have the right to enter into transactions.

The presence of a license can be viewed in an extract from the Unified State Register of Legal Entities on the tax website, and its validity can be checked directly.

For example, you can check a license to sell alcohol in the register of licenses of the Federal Service for Regulation of the Alcohol Market, and on educational activities- in the register of licenses of the Federal Service for Supervision of Education and Science.

Inclusion in the register of unscrupulous suppliers does not immediately characterize the organization as unreliable. But together with other verification methods it will create an overall picture of the counterparty.

Regulations so as not to get confused and forget anything

On August 1, the tax office published more information about the companies in the public domain. But this information is why I have prepared the Counterparty Verification Regulations, which can be printed and attached to transactions. This way you will show the tax authorities or the court that you have checked your partner in as much detail as possible.

The regulations will also help you decide whether it makes sense to work with a potential counterparty.

I recommend considering all verification steps together. If a potential counterparty does not pass the verification in one or two steps, you can clarify the reasons with him and then decide to conclude an agreement. If you see that the counterparty has not passed the verification process for most of the steps, you should not take risks - look for a more reliable partner.

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