IP has a checkpoint - does it have one, how to find out and see your checkpoint, what do the numbers mean and when a checkpoint may be required. Bank checkpoint - what is it in bank details

In the modern age, it is impossible to imagine life without the registration of any financial obligations, contractual relations between organizations and individuals. In order to understand business, calculations, financial matters, you need to know the basic terms and rules. Even a simple filling out of receipts is associated with the need to understand the details of transfers, how many digits of the checkpoint, BIC, TIN, so that the payment is made correctly. Understanding what a bank’s checkpoint is and how many digits are in the checkpoint number will allow you to make transfers correctly and pay for your obligations without fear that the payment will go to the wrong organization.

Bank checkpoint - what is it

To clarify the situation with the checkpoint will allow the decoding of the abbreviation this concept. The letter designation of the checkpoint means an abbreviated version of the definition "Code of reason". This code is a unique combination of nine digits, which denotes a particular organization in the management of the Federal Tax Service. As a rule, this combination is assigned to the taxpayer at the same time as the TIN is received and is a confirmation that this legal entity is registered with the tax office.

To, for example, find out the details of Sberbank, you need to go to the "About the Bank" tab on the website

Since the bank is the same legal entity as other organizations, the presence of this code is mandatory in the details. By this code, you can determine the location of the bank branch, whose details are indicated in the payment document.

A checkpoint is a bank account that is most often required when filling out receipts for payment of traffic police fines, duties, and non-cash payments for goods or services in favor of a specific organization.

Bank checkpoint: deciphering the meanings of numbers

1. The first 2 digits correspond to the region of registration of the organization as a taxpayer.
2. The third and fourth digits indicate the tax number that registered. As a rule, the first four digits must match the initial digits in the organization's TIN.
3. Two the following numbers indicate the reason for registration legal entity.
4. Three the last figures show how many times this organization was registered. For example, the last digits "001" mean that the legal entity was registered for the first time.

If the details of the branch are indicated

The checkpoint is part of the general details of the organization, confirming that the legal entity is a taxpayer. However, it is not always necessary to specify it. The fact is that this code helps to determine:

• whether the recipient of the transfer is a legal entity;
• which region the taxpayer belongs to;
• whether the funds will be transferred to the main company or its branch.

How is the checkpoint deciphered in the details

For example, most counterparties have the last digits 01001. If the numbers are different, for example, 043001, this means that the transfer is addressed to the branch of the company.

You can find out the codes for the reasons for staging from a special departmental directory (SPPUNO), but it is impossible to find it in the public domain, because it is an internal document of the Federal Tax Service.

The most common codes indicating the reason for setting include the following:

• 02, 03, 43 - are assigned to branches of organizations in the Russian Federation;
• 04, 05, 44 - are assigned to representative offices;
• 31, 32, 45 - designed for a separate unit.

Useful information

When making payments, it is useful to know the following:

The certificate, which without fail checkpoint must be specified

1. Credit institutions, as a rule, do not indicate their KPP in documents.
2. This requisite is not available for individual entrepreneurs.
3. For taxpayers whose tax deductions are among the regionally significant, an additional checkpoint is assigned at the place of registration of the organization.
4. If the checkpoint has the initial numbers "99", this means that the legal entity is one of the largest taxpayers and is registered with the interregional tax office.

Understanding what a checkpoint is in the bank details of an organization will allow you to correctly prepare payment documents and indicate some features of a legal entity: its place of registration, the significance of its tax deductions, the presence of branches and other nuances.

The tax authorities constantly require us to be careful when choosing suppliers, and it is the 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 - TIN and KPP. And it seems that no questions can arise here. Meanwhile, if many people have an idea about the TIN and are aware of where it is verify, then, in addition to how the checkpoint is deciphered, as a rule, no one else knows anything about it. Here are the questions we are asked.

The PPC will help determine whether you are dealing with an organization or with its branch

E.N. Dorofeeva, Orenburg

For all our counterparties, the checkpoint ends with 01001. But recently, while filling out a payment order, I found some 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.

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

1Art. 65 of the Constitution of the Russian Federation

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

If the 5th and 6th digits of the KPP (ZZ) are not 01 (for example, like your counterparty has 43), then this means that the organization was registered for other reasons.

A complete list of registration reason codes is given in the departmental directory (SPPUNO) approved 10/11/99. But this handbook 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 do some codes mean, we will tell.

* These codes are not currently assigned I Letter of the Federal Tax Service of Russia dated 02.06.2008 No. CHD-6-6 / [email protected] . But checkpoints with these codes assigned earlier remain valid.

Checkpoint may change

A.L. Zimina, Moscow

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

: The organization may have a new checkpoint, in particular and clause 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 clause 2.1.4 of the Order; sub. "c" p. 1, p. 5 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 used to be 77 07 01001, and then became 77 19 01001, this means that your counterparty was registered with the IFTS No. 7 for Moscow, and now - with the IFTS No. 19 for Moscow.

If other numbers have changed in the checkpoint, for example, the code for the reason for setting, then it is better to check with your counterparty whether it is correct.

Checkpoints for different organizations may be the same

V.S. Terentyev, Moscow

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

: Yes, it is possible. Unlike TIN (a unique number that is once assigned to an organization at the time of registration and does not change I paragraph 7 of Art. 84 of the Tax Code of the Russian Federation; clause 3.1 of the Order), the checkpoint determines the organization's belonging to a particular tax authority, as well as the reason for registration. Therefore, it may be the same for organizations registered with the same tax office for the same reasons. m Clause 1 of the Order.

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

A.T. Seliverstov, Yekaterinburg

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

: Your counterparty did everything right. The regulatory authorities believe that when selling goods through separate divisions, the invoice should be issued on behalf of the parent organization, that is, lines 2, 2a, 2b should indicate the name, TIN, location of the organization itself, and lines 2b and 3 - checkpoint and address of a separate subdivision (branch )Letters of the Ministry of Finance of Russia dated May 23, 2011 No. 03-07-09 / 12, dated April 1, 2009 No. 03-07-09 / 15, dated October 22, 2008 No. 03-07-09 / 33; Letter No. 16-15/071188 dated July 7, 2010 from the Federal Tax Service of Russia for Moscow.

As for the deduction of VAT, earlier the tax authorities quite often refused it in the absence of a checkpoint or its incorrect indication, but the courts never supported them. and Decrees of the FAS MO dated December 17, 2008 No. KA-A40 / 11795-08; FAS SZO dated 10/23/2008 No. A56-39361 / 2007; FAS SKO dated 06/04/2008 No. F08-3055 / 2008, dated 10.28.2008 No. F08-6493 / 2008. And after the amendments were made to the Tax Code of the Russian Federation and paragraph 2 of Art. 169 Tax Code of the Russian Federation, according to which errors in invoices that do not prevent the identification of the seller are not grounds for refusing 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. Makarova, Samara

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

: No, the checkpoint is not assigned to entrepreneurs. It is assigned only to legal entities m Clause 1 of the Order; forms No. 1-1-Accounting, No. 2-3-Accounting, approved. Order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-09 / [email protected] .

When issuing a payment order in which the entrepreneur is the recipient of the payment, the field "KPP (103)" is not filled in I clause 2.10 of the Regulations on non-cash payments in the Russian Federation, approved. Bank of Russia 03.10.2002 No. 2-P. However, if your bank asks you to fill in this requisite, then you can enter 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 it indicates the same address as before. What does this mean? Will we have problems with the deduction of input VAT on such invoices because of this?

: The 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 are assigned an additional KP P paragraph 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. Order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06 / [email protected] . 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 number of the inspection (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 that invoices indicate the checkpoint assigned to the taxpayer as the largest. True, if your supplier indicates in the documents the checkpoint assigned to him at the 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 shouldn't have any problems with VAT deduction anyway. about paragraph 2 of Art. 169 Tax Code of the Russian Federation.

A nine-digit code of the reason for registering a checkpoint is assigned by the tax authorities to each enterprise in the process of registering with the IFTS. What is this prop for? What does it mean and how is it deciphered? Is a checkpoint mandatory? payment order? The answers to these and other questions are below.

What is a company checkpoint code?

The normative purpose of the checkpoint is to determine the reason for the company's registration in the control tax authorities. The current procedure for assigning TIN, KPP to legal entities is approved by the Federal Tax Service in order No. ММВ-7-6 / [email protected] dated June 29, 2012 (hereinafter referred to as the Order). When studying the provisions of this legislative document, it becomes clear that a TIN can be assigned to an enterprise, including a foreign one, on only one basis at the time of creation, including by the method of reorganization. And the registration reason code may vary depending on different conditions.

In what cases is a checkpoint assigned to an enterprise:

• Simultaneously with the TIN code, on the day of registration, the checkpoint is assigned at the address of the legal entity.
• When opening an OP - separate divisions of the enterprise receive a checkpoint at the addresses of their location.
• When changing the address of an enterprise or OP, the organization’s checkpoint, as well as the subdivision code, is changed only when the IFTS changes.
• When registering transport and/or immovable property objects, the code is issued at the location of such assets.
• An additional KPP is assigned when the company receives the status of the largest taxpayer.

Therefore, the reason for registering with the checkpoint will be different depending on the grounds listed above (clause 7 of the Order). To understand what this or that code means, it is necessary to understand its structure. Consider how the organization's checkpoint is decrypted. The value of the indicator is indicated by the tax authorities in registration documents, unified registers and registration notices.

Checkpoint in accounting - transcript

An additional checkpoint code, the decoding of the abbreviation in the accounting department usually sounds short: The reason code for setting, includes nine characters. The index is read from left to right. The structure looks like this:

The presented formula allows stakeholders to identify the organization. Each part of the code decrypts certain information. Checkpoint block values:

• 1-4 familiarity (NNNN) - indicate the code of the tax office where registration was carried out; including 1-2 characters the code of the region of the Russian Federation, and 3-4 - the exact code of the IFTS.
• 5-6 characters (PP) - indicate the regulatory basis for registration (for example, at the location of the company, or its real estate, transport, etc.).
• 7-9 familiarity (XXX) - show the number in the order of registration on the appropriate basis (reason).

For example, checkpoint 616401001 of an enterprise is deciphered as follows: 6164 - IFTS of the Leninsky district of Rostov-on-Don (code of the Rostov region - 61), 01 - setting Russian company for registration, 001 - the general serial number of a standard checkpoint.

Does the checkpoint change when changing the legal address?

If a firm changes its address, when is a new checkpoint assigned? This happens only when the company moves to the territory under the jurisdiction of another IFTS. If the tax office has not changed, the code will remain the same. The TIN of the company, unlike the checkpoint, always remains unchanged.

If the checkpoint of the organization has changed, what should the accountant do? First of all, you need to correct the payment details. To do this, clarifications are made to the computer database, the Client-Bank, software for sending reports, notifications are sent to counterparties, etc.

How to find out which IFTS for the checkpoint?

For example, a company has been assigned a TIN 6164 064075 and checkpoint 6164 01001. The number of the tax office where the company is registered is the first four characters of the checkpoint, that is, 6164.

And how to determine the checkpoint by the existing TIN? This opportunity is provided by free online services on the official website of the Federal Tax Service of the Russian Federation. You can read more about this in this article.

Is it necessary to indicate the checkpoint in the payment order?

This requisite in payments is mandatory for all legal entities. Entrepreneurs are not assigned a code, so they do not indicate it. An incorrect KPP in a payment order can lead to a refusal to accept it by the bank and delays in crediting amounts to the required current account. Therefore, it is recommended that you carefully check your details when sending payments.

When forming the details of payment documents and contracts, each company must indicate a number of codes assigned to it - registration data, PSRN code, tax registration codes, checkpoints and other data. The KPP code is assigned only to legal entities, as well as their divisions - for a more detailed identification of the enterprise. Such a code consists of 9 digits and is issued upon registration of a new company, as well as upon its re-registration at a new legal address.

What is a checkpoint?

When registering an individual entrepreneur or legal entity, the tax office assigns them an individual tax number (TIN). In addition to this number, a new legal entity is assigned such details as a checkpoint - a code that identifies the taxpayer, consisting of 9 digits. Such a code is assigned only to legal entities (Russian and foreign) and allows you to more accurately identify a new enterprise. It is desirable to indicate it in the primary accounting documents, contracts, declarations, etc. How is CAT deciphered? This is the tax registration reason code.

The code consists of groups of numbers that indicate the following data:

1. The first 4 digits indicate the code of the tax office in which the company was registered (due to the fact that the legal address of this company belongs to this region, the presence of real estate owned by the parent company or divisions that operate on its behalf).
2. The next 2 digits indicate the reason for registering the enterprise (numbering for domestic companies - from 01 to 50, for foreign companies - from 51 to 99, but can be used letter designations in code).
3. The last 3 digits of the KPP indicate how many times the company has been registered (for example, 001 - the initial registration of a legal entity).

For an individual entrepreneur, you do not need to receive such details, even. Unlike the TIN, the KPP numbers may be the same for different legal entities. If a firm opens its branch in another city, the tax registration reason code for this enterprise will be different (that is, the same enterprise with several branches in different cities, will have the corresponding number of CPT codes).

What is a checkpoint for?

Such a code allows you to more clearly identify not only the company, but also its individual divisions, each of which is assigned its own checkpoint. When making a transaction, for example, the sale of goods or services, which is carried out through separate subdivision enterprises, the invoices indicate the code of this particular unit. When reporting to tax office only the parent company can use the checkpoint.

• payment documents (invoices for payment for goods sold, raw materials or equipment, etc.);
• contracts for the provision of services or the purchase of goods (for example, a company wishing to participate in government tenders must indicate these details, otherwise such an application may be rejected).
• declarations, other reporting documents;
• original documents, etc.

How to get a checkpoint?

During the initial registration of a legal entity, in addition to registration and tax numbers, it is immediately assigned a tax registration reason code - by the tax inspectorate at the place of submission of documents. The checkpoint is immediately reflected in the certificate of tax registration. If the parent company opens new divisions in other cities, in each of them it is necessary to submit an application for registration and assignment of a tax registration reason code (no later than 1 month from the date of opening). When opening a subdivision, it is not necessary to submit the entire package of registration documents, only form No. С-09-3-1 is filled out, which is submitted to the tax office at the place of opening or via the Internet. After 5 working days, the tax office sends a notification to the legal address of the parent company about the registration of a new division and the assignment of a checkpoint code to it.

In addition to opening branches in other regions, a legal entity is assigned additional details of the checkpoint in cases of real estate acquisition or Vehicle in other cities (not at the place of registration). Mining companies are also assigned checkpoints at the place of extraction of natural resources.

Advice: before registering a legal entity, you need - such an online service is provided on the website of the Federal Tax Service (Federal Tax Service).

How to find out the company's checkpoint?

In order to be able to check the company with which you are going to conclude a large contract, you will need all its details, including the checkpoint. If the company has not provided you with such data, you can contact the tax office at the place of registration with a written request or use the online service of the Federal Tax Service (section "Information on legal entities", which contains detailed data from the Unified State Register of Legal Entities - the Unified State Register of Legal Entities persons). The same information can be obtained in the unified federal register of significant information about the activities of legal entities, individual entrepreneurs and other economic entities.

When filling out accounting and payment documents, situations often arise when it is required to indicate the KPP code in the details of the company.

For most entrepreneurs, this column causes difficulties, since not every business entity knows its number. What is a checkpoint and how should it be filled out?

During registration with the tax authorities, each businessman is assigned an identification code - TIN. Enterprises additionally receive a registration reason code (KPP), consisting of 9 characters.

The first 4 numbers in it are the code of the tax service that registered the legal entity. If the company changes its location, these figures change accordingly with the move to another region of Russia.

The next 2 characters are the reason for registration, determined according to the SPPUNO directory. For example, 43 means that the subject entrepreneurial activity registered at the place of work of his branch, 44 - at the location of his representative office.

The last 3 digits are a number indicating how many times the organization has been registered for a specific reason. So, when registering for the first time, the numbers 001 are written in the code.

Through the checkpoint, it is possible to determine the company's belonging to one or another tax office, as well as to find out the reason for its registration.


In most cases, without this code, an enterprise cannot enter into contracts or take part in tenders. So, when applying for certain types of state tenders, the checkpoint is a mandatory requisite. If you do not specify it, it is likely that the application will simply not be considered.

The code is also needed in case of filling out payment orders, processing all kinds of tax documentation, financial statements. If the company has several branches or representative offices in various cities, then several codes are assigned.

A new attribute appears when registering at the place of registration of transport or real estate, as well as on other grounds that are prescribed in the Tax Code of the Russian Federation. For example, mining enterprises receive a code according to the location of natural resources.

The bank is the same legal entity as other enterprises, the checkpoint in its details is the same setting code according to the location of bank branches. He confirms that the bank is actually registered with the tax office at the place of its legal address.


Usually, the checkpoint must be indicated when filling out payment documents - when paying for goods and services by bank transfer, fines in the traffic police, state duties and other payments.

As a rule, the checkpoint is registered in the registration documents of the company, but if you cannot get access to them, it is enough to contact the tax office at the place of registration with a written request. To do this, you must have a passport and TIN with you. Information about the code is also available on the website of the Federal Tax Service in the section "Information on legal entities", which contains data from.

In addition, the registration number can be found in the unified federal register of information on the activities of legal entities or on unofficial online resources that provide such data for a small fee.

If you do not know the bank's checkpoint for filling out payment documents, you can call the branch and check it with a bank employee or look at the website of the required financial organization and see the number in her details.

If legal entities do not have problems indicating the checkpoint, then individual entrepreneurs often find themselves in a difficult situation. The fact is that many counterparties, when preparing documentation, require the individual entrepreneur to indicate this code. But not every one of these contractors knows that individuals The checkpoint is not assigned.


Such a requirement indicates legal illiteracy, since an individual entrepreneur, by definition, cannot indicate such numbers. As a rule, when filling out official forms, reports to the tax office and other documents individual entrepreneurs it is enough to put a dash or write the number "0".