How many digits should there be in the INN? Deciphering the Taxpayer Identification Number in Excel using formulas How many digits does the Taxpayer Identification Number contain?

24.03.2024

TIN - taxpayer identification number - is assigned to individuals and legal entities. Citizens of Russia, Ukraine and Belarus have such designations (UNP, IN). Citizens of many other states have analogues.

This code “hides” information about the person’s date of birth, gender, and tax code (for Russian license plates).

Algorithm for decoding TIN in Excel

The taxpayer identification number is 10 (for legal entities) or 12 (for individuals) digits that contain the following information (from left to right):

code of the tax office that assigned the TIN (4 digits);
serial number of the entry in the unified state register of taxpayers of the territorial tax authority (5 digits for organizations, 6 for individuals);
a control number obtained during the application of a special algorithm (for legal entities - 1 digit, for individuals - 2).

An algorithm for checking the TIN is proposed in the “Consultant” service.

For a ten-digit digital code:

Find the checksum with weights 2, 4, 10, 3, 5, 9, 4, 6, 8, 0.
Calculate the quotient of the checksum and 11. The remainder of the division is the check number.
If the result of the previous action is greater than 9, then divide it by 10. The remainder of the division is the control number.
The taxpayer code is considered correct if the check number matches the tenth digit of the identification number.

For a twelve-digit code:

Find the sum of the first eleven digits with weighting coefficients 7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0.
The check number is the remainder of the partial sum and 11.
If the result of division is greater than 9, then we find the remainder of the private check number and 10. We get the first check number.
Find the sum of 12 numbers with weights 3, 7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0.
The remainder of the quotient of the second checksum and 11 is the second check number.
If it is greater than 9, then we find the remainder when divided by 10.
The first check number of the correct TIN coincides with the 11th digit of the number, the second – with the 12th.

It is better to automate checking the correctness of the TIN. It is unknown whether a real counterparty is issuing an invoice or a fraudster. This problem is especially relevant in large enterprises.

There are ready-made functions for checking the relevance of the identification number: for 10 characters and for 12. You can check the correctness of the TIN using this function.

Let's implement the verification algorithm using built-in Excel functions:

We enter the list of numbers in column A. Before each number we put an apostrophe:
In cell B1 enter the formula We copy it to the entire column.

Real TIN is “true”, incorrect ones are “false”. This formula only works for ten-digit numbers. If an organization works with individuals and legal entities, then 10-digit and 12-digit codes will be entered into the database.

To verify authenticity, apply the following formula: !}

Just copy and paste - the formula works.

Date of birth according to TIN (Russia) in Excel

For individuals, the TIN includes 12 digits:

XXXXZZZZZZYY;

where ХХХХ – data about the tax office;

ZZZZZZ – serial number of the taxpayer;

YY – control code.

The taxpayer receives a serial number when he registers with the Federal Tax Service. There is no connection to date of birth.

Date of birth according to TIN (Ukraine) in Excel

The Ukrainian taxpayer identification number consists of 10 digits. The first 5 are the number of days that passed from 01/01/1900 to birth.

For example, a person was born on September 20, 1976. The first five digits are 28022. So many days before his birth since December 31, 1899.

To find the date of birth using the first five digits of 28022, you need 01/01/1900 + 28022 (days) = 09/20/1976.

Let's use an Excel spreadsheet to extract the date of birth from the identification code.

To find your date of birth, you need to enter the first five digits plus 1 into the adjacent cell. And set the format to “Date”. This can be done using a number of functions. Suitable formulas:

=VALUE(LEFT(TEXT(A2,0),5))+1
=LEFTSIMB(A2,5)+1
=PSTR(A2,1,5)+1

All three options produce the same results.

This algorithm does not always work. The four digits behind the date of birth in the TIN are the serial number of the payer in the tax service. It is formed as data enters the database.

If too many people are born on a given day, then four digits are not enough to form the number. In this case, the number starts with 7 or 8. The number indicates the future time - the date determination algorithm is not applicable.

Date of birth according to TIN (Belarus) in Excel

When registering with the tax authorities, citizens of Belarus receive a UNP (payer registration number). This is a nine-digit code where:

the first digit indicates the region (for individuals - a letter);
second to eighth – serial number of the payer;
ninth – control.

The UNP is not related to the date of birth.

But by the identification (personal) number, which everyone has in their passport, one can determine the date of birth.

Structure:

the first digit is gender;
second to seventh – day, month and year;
letter – region code;
three numbers behind a letter – the serial number of the person applying for the passport;
two letters are a sign of citizenship;
the last digit is the control digit.

To quickly extract a date from a personal number, you can use the =PSTR(A2,2,6) function.

Accountants, HR engineers and other specialists have to work with identification numbers. In some organizations, this information is represented by thousands of values. It is not good to manually process and accept such codes into the database without control. A number of processes can be automated using the simplest Microsoft Excel tools.

Understanding the order of each digit can be “translated” and, as a result, virtually everyone is able to understand the TIN. It’s enough just to remember what each of them means. This data becomes a real business card of an enterprise or production, showing its financial success to the tax authorities and confirming stability and success to partners and contractors.

Does an individual entrepreneur need a TIN?

However, before memorizing the next information, it is worth figuring out whether the individual entrepreneur needs it at all.

Every individual entrepreneur needs a TIN. This is the only way tax and accounting documentation is calculated. The nuance is that an individual entrepreneur, whose owner had a TIN as an individual before its opening, will use the usual TIN as an individual entrepreneur.

Each sequence is completely unique and in this case there is no need to assign a new TIN to an individual entrepreneur. It is assigned only once in a lifetime and is especially indicative for individual entrepreneurs. He provides his personal TIN to the tax authority. It is used in the process of budget and tax reporting of business entities.

This identification code is required to interact with tax authorities. Any accounting and reporting documentation must contain information about the TIN number.

Is it possible to determine the IP number?

The TIN of the entrepreneur and the individual do not match. How many numbers, number of characters does the individual entrepreneur have? The first has 12 digits, the second 10. But an individual entrepreneur must work according to his TIN as an individual becoming an individual entrepreneur.

TIN is assigned once in a lifetime.

The individual entrepreneur's TIN appears in the reporting only if the individual entrepreneur did not have a tax identification number before the foundation. and the number was assigned after receiving the status of an individual entrepreneur. In other cases, tax reporting uses the personalized number assigned to the individual.

In such a situation, the TIN of an individual contains 12 digits; for an organization, their number is reduced to 10. Each digit plays its role. It helps to determine the region (the first two), the number of the local tax office (2 and 3), the six digits of the personal taxpayer number and the last two, which are control numbers.

Do the TINs of an entrepreneur and an individual match?

This situation is simply impossible. An individual entrepreneur may have either an individual’s INN or an individual entrepreneur’s INN, but they cannot be entered at the same time. You can only determine when the TIN was assigned. Individual entrepreneur as an individual person, or directly as an individual entrepreneur.

Since 1997, when such personal information is assigned to a person who came to the tax authority as an individual entrepreneur, the number of digits coincides with their number for the organization. There will be ten of them. The organization number includes five personal digits and only one entered for control calculations.

To conduct accounting and reporting activities, an individual entrepreneur’s TIN is required, but if an individual already had an individual number before starting activities, there is no need to obtain a new one. It must be obtained either as an individual or as an individual entrepreneur.

Two TINs cannot exist in such a situation. Although in what capacity the TIN was received is easy to understand: an individual’s TIN has 12 digits, while an individual entrepreneur’s their number is reduced to 10.

Read the rules for filling out an application for obtaining a TIN by individuals.

Procedure

Having decided to start your own activity as an individual entrepreneur, it is important to immediately understand whether this number has been assigned previously. If it already exists, you will not need to go to a tax consultation office.

In reporting in such a situation, the indicator obtained by the individual is accepted and considered.

In other situations you will need:

Submit your passport, a copy of it and a personal application for issue to the local tax office of the Federal Tax Service of the Russian Federation.
In accordance with the second paragraph of Article 84 of the Tax Code of the Russian Federation, a ready assignment number is issued within 5 working days.
You will not need to pay any money to obtain a number or refuse it. These procedures are performed free of charge.

Is it possible to change the TIN of an individual entrepreneur?

The status of an individual entrepreneur negates the need to obtain an organization's TIN. The latter is the property of the state. A TIN is assigned to an individual only once in his entire life. Starting activities as an individual entrepreneur does not affect this. This number cannot be changed. It is awarded once in a lifetime.

Either it was assigned to an individual with whom the individual works as an individual entrepreneur, or before opening an individual entrepreneur, its owner did not assign himself a TIN and is now assigning it to himself as an individual entrepreneur. In the future, this number will be used as his TIN.

In some situations, those who register as an individual entrepreneur try to additionally obtain a ten-digit individual taxpayer number. Even in that situation, if the TIN is nevertheless assigned, the repetition of data will be revealed by the very first tax or budget audit.

There is no official punishment for such an action, but one individual number will have to be given up.

An individual entrepreneur cannot change his TIN if it has already been assigned. But the number is unique and is assigned once.

How to change your TIN online - read.

Is it possible to find out if it was not provided independently?

A thoughtful sequence of inclusion of a completely unique digital order makes it possible to find the necessary information about the owner. The opposite effect is also possible. You can find out the number by the name of the individual entrepreneur and the name of its owner. But how to find out the TIN of an individual entrepreneur by last name (full name)?

Assuming to find out the TIN number by the last name of the individual entrepreneur, you will need to go to a specialized portal, where information about all assigned numbers must be posted. Today there are quite a lot of such resources on the Internet. They are presented in any search engine.

Just. You need to go to any search line on the Internet and write a request to obtain information about the TIN. The search resource will offer a large number of specialized sites that automatically receive information from Rosstat or the State Register of Legal Entities. Each of them has its own search bar. Enter either:

the name of an individual entrepreneur, which expands the range of searches, since individual entrepreneurs can open namesakes;
IP name;
IP location address.

The answer to your search query appears on the automatically updated page within a couple of seconds.

That is, upon visiting the landing page, the visitor must enter the minimum information known to him. For example, on the selected portal you enter the first name, last name and patronymic of the person being verified. In an automated mode, information is verified using the resources of the Unified State Register of Legal Entities and Rosstat.

Information is obtained without the need to enter additional data about the identity or data about who is requesting the information.

An alternative option is to obtain data by the number of the main state registration number. These 13 digits are completely unique and are always “linked” to the individual taxpayer number. The information is also provided completely free of charge.

You will find out the minimum data. Most often, only the legal address, the name of the owner, whether his license has been revoked or not.

It is worth assessing the potential reliability of the data in advance. On publicly available free resources they may be out of date.

The most complete and up-to-date information is posted on the website of the Unified State Register of Individual Entrepreneurs (USRIP). Data entry and updating of this resource is carried out by employees of the Federal Tax Service of the Russian Federation.

To obtain it, you will need to send an official request to the Federal Tax Service of the Russian Federation., which indicates any known information about the requested individual entrepreneur. An application for the provision of information is sent by registered mail or delivered in person at the tax office. Information is also provided to the applicant free of charge. It includes:

information about the last name, first name, patronymic of the individual entrepreneur;
date of birth of the individual entrepreneur;
the time of its registration;
OGRN of the requested individual entrepreneur.

Information is provided about the applicant's email address when sending a request confirmed by a personalized electronic signature, or to the specified postal address.

There are other ways to find out the TIN. In addition to those indicated, such data can be obtained by knowing the unique OKPO number, which is assigned to any enterprise. This information is not considered to be a trade secret.

For this reason, you can get it by sending a simple request to the tax authorities. According to official requirements, a response to a request is provided within a maximum of 30 working days.

Anyone who has minimal knowledge of working on the Internet can obtain the necessary data from the World Wide Web. Databases of organizations are freely available. They are all connected and, knowing one of the numbers, you can always find out other numbers for free in a few seconds.

In conclusion, it is worth saying that an individual taxpayer number for an individual entrepreneur is convenient due to the prospect of complete unification of data on his income. It will be required for any tax transactions.

With its help, you can both declare yourself and your readiness to maintain “transparent financial reporting”, and find out information about your partners and counterparties, minimizing financial risks.

In Russia, the taxpayer identification number (TIN) is one of the main documents for both individuals and legal entities. It is necessary for employment, for running a business, for paying taxes and receiving tax deductions, and in dozens of other situations. Living without a tax identification number is theoretically possible, but in practice it is extremely difficult and inconvenient. We’ll talk about what a TIN is, how to get it, where to find out whether it can be changed, and what to do if the TIN certificate is lost.

The abbreviation “INN” stands for “taxpayer identification number.” This is a combination of 12 digits for individuals and individual entrepreneurs and 10 digits for legal entities. It is the “key” to your information “box” in the tax service. It records information about you, the taxes you pay and the deductions you receive. TIN is required for tax registration of every citizen in the Russian Federation. A taxpayer number is assigned to a person without fail. All information about the TIN and the rules for its assignment is contained in Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/435 dated June 29, 2012.

This is what the TIN looks like:

The word Certificate catches the eye and some people sometimes confuse this and start looking for another document. But if you look lower at the numbers, then to the left of them you can see the decoding of the TIN - Taxpayer Identification Number.

Similar requirements are used for organizations and individual entrepreneurs - they are assigned a TIN for the entire period of their existence. Without an identification number, a legal entity or individual entrepreneur cannot legally work.

Where is the TIN used?

There is no legal obligation for individuals to provide a taxpayer identification number anywhere. Until recently, a copy of the TIN certificate was required to be attached to the tax return for social or property deductions. Now the Federal Tax Service has realized that it is easier for the tax department to independently find out the taxpayer’s TIN using its own databases.

The only place where a certificate is still required is by employers who pay “white” wages. Finding out the employee's TIN from himself is still considered simpler and more reliable for personnel services than requesting this information from the Federal Tax Service. At the same time, this approach has its own logic: if a citizen has nothing to hide, he will calmly provide a TIN. But if a person evades the demands of personnel officers in every possible way, perhaps he is a tax debtor, and hiring him will result in, at a minimum, inconvenience from communicating with collectors. Also, the submission of a TIN certificate is included in the list of mandatory documents for persons entering the state civil service and entering into a contract.

With legal entities or individual entrepreneurs the matter is different. The taxpayer identification number is included in the list of mandatory details to be provided to counterparties. You will not be able to make a payment or receive it from an organization that does not have a TIN. In addition, using the TIN, the easiest way is to search for an organization in various registers of legal entities.

What do the numbers in the TIN mean?

Since the identification numbers of individuals and legal entities have a different number of digits, the meaning of each of them also differs.

TIN for individuals and individual entrepreneurs (12 digits):

1-2 digits – code of the region in which the taxpayer was assigned a TIN
3-4 digits – code of the tax office that assigned the TIN
5-10 digits – number of the taxpayer’s “cell” in the tax register (it contains all the data about the citizen and his tax payments)
11-12 digits are verification numbers, needed to avoid errors and duplication when entering data

TIN for legal entities (10 digits):

1-2 digits – code of the region in which the legal entity is registered for tax purposes
3-4 digits – code of the tax office that assigned the TIN
5-9 digits – taxpayer code in the Federal Tax Service register
The 10th digit is a verification digit.

How to get a TIN

The procedures for obtaining an identification number for citizens and organizations differ significantly, so we will consider them separately.

How to get a TIN for an individual

There are four options for obtaining an identification number:

If you don’t understand the filling procedure, watch the video instructions:

Video: Rules for filling out an application for a TIN for an individual

Then print it out and bring it to the Federal Tax Service (don't forget your passport!). A paper certificate must be issued no later than 5 days later. Another option is to come to the Federal Tax Service with your passport and ask the inspector to fill out an application, then sign it. The certificate will also be issued within 5 days.

2 By mail. If it is not possible to contact the tax authority in person, the application can be sent by Russian Post or any postal service by registered mail with notification. True, you will have to attach a notarized copy of your passport to your application (a double-page spread with a photo and a page with permanent registration at your place of residence). After processing the application, the TIN certificate is sent to the address indicated by the applicant, also by registered mail. It is recommended to use this method when there are no other options, and also if you are sure that the postman or courier service will find your address without problems.

3 Onwebsite of the Federal Tax Service. This option is best if you do not need a paper certificate. By filling out an application in the specialized service of the Federal Tax Service and attaching a scan of your passport to it, you will be able to track the status of the application and receive an identification number. If necessary, you can also order a paper TIN certificate from any tax office of your choice. However, you will have to go get him in person.

4 In the multifunctional center (MFC). The algorithm for obtaining a TIN here is approximately the same as in the Federal Tax Service, with the difference that MFC branches are now located in most administrative centers of municipalities, and tax inspectorates are only in cities and regional centers. To obtain a TIN, you need to submit an application using the same form as with the Federal Tax Service (it can be printed and filled out in advance, or you can do it on the spot, with the help of an MFC specialist). You will also need a passport with registration in the Russian Federation (the specific place of residence does not matter - the document will be issued to you at any multifunctional center in the country). The service execution period is 5 working days, plus 2 days are spent on sending papers from the MFC to the Federal Tax Service and back. In some cases (in small localities) you can only submit documents to the MFC, and you will have to receive a paper certificate from the tax office.

How to get a TIN for a child

There are some peculiarities when obtaining a TIN for children.

A child can independently register with the tax office starting from the age of 14 (when he receives a passport). Before reaching this age, an application for a son or daughter is filled out by one of the parents or a guardian or other legal representative. Accordingly, the package of attached documents must include the child’s birth certificate, a document confirming his permanent registration at the place of residence, as well as the adult applicant’s passport.

How to obtain a TIN for an individual entrepreneur

Everything is simple here: the TIN for an individual entrepreneur is the identification number of an individual. So, if you have a TIN, you can write it in the details of the individual entrepreneur. If not, see the previous chapter for how to obtain a taxpayer identification number. All three methods are available to you. Until you have a personal TIN, it will be impossible to register an individual entrepreneur. The documents issued upon registration of an individual entrepreneur must contain information about the TIN of the individual entrepreneur.

How to obtain a TIN for a legal entity

The TIN is assigned to a legal entity by the tax office upon registration of the organization. A legal entity is required to register with the Federal Tax Service regardless of what form of tax accounting is chosen and when taxes are due. The TIN certificate is included in the package of documents that the representative of the company receives after its registration. Until 2017, it was a color sheet with watermarks, then black and white, and since May 2018, information about the organization’s TIN is issued electronically as part of an extract from the Unified State Register of Legal Entities (USRLE). For information on how to obtain information about a company’s TIN, read the chapter “How to find out the TIN of an organization.”

Where and how to find out the TIN

How to find out your TIN as an individual

The TIN of an individual is considered personal data, so it is impossible to find out the tax ID of another person through legal services. But you can get information about your Taxpayer Identification Number (TIN) if you have an identification document. You don’t need to show it to anyone, you just need the details.

The following documents are suitable as identification documents:

passport of a citizen of the Russian Federation;
birth certificate of a citizen of the Russian Federation;
resident card;
passport of a foreign citizen;
temporary residence permit in the Russian Federation;
birth certificate of a foreign citizen.

You can find out your TIN on the following online resources:

To use the service, you need to register on the site. Log in to your personal account with your password.

On the top panel of the site, select “Services”;
in the drop-down menu, click on the line “Taxes and Finance”;
in the menu that opens, select the item “Find out your TIN”;
click “Fill out the application”;
In the windows that open, enter your full name and passport details

To simplify the task in the future, you can indicate your Taxpayer Identification Number (TIN) in your personal account profile (the icon next to your last name on the right side of the site header). Then the next time you log in, just click on this icon and select “Documents”.

Finding out the TIN on the tax website is even easier than on the State Services.

go to the website nalog.ru;
on the main page in the “Services” menu, select “Information about the TIN of an individual”;
In the request form that opens, enter your full name and passport information;
enter antispam (numbers from the picture);
click “Send request”;
the result will be shown in the very bottom line on the page.

How to find out the TIN of an organization

There are several ways to find out the TIN of a legal entity, knowing only its name or address.

In order to find out the TIN of a counterparty company, you do not need access to your personal account or a complex request algorithm. All you need to do is go to the Federal Tax Service portal and do the following:

On the main page, click on the icon “Business risks: check yourself and your counterparty”:

A similar result is obtained by hovering the mouse over the “Legal Entities” icon and selecting the “Check yourself and counterparty” item in the drop-down menu:

On the page that opens under the heading “Information on state registration of legal entities, individual entrepreneurs, peasant (farm) farms” in the “Search criteria” section, put a mark in the column “by legal entity name”:

Enter the name of the legal entity and the region of its registration (if known; if not, leave the field empty)

We indicate the antispam code from the picture. This is protection against spam sites.

In the list that opens, select the desired company and look at its TIN. If in doubt, you can clarify the request parameters - in our case, write “PJSC Gazprom”. If you wish, you can click on the company name and receive an extract from the Unified State Register of Legal Entities in pdf format.

Here, on the start page, just enter the name of the legal entity in the search form - and the portal will give you all the companies with that name and their details.

If you wish, you can select an advanced search and specify the region of registration of the organization whose TIN you want to find out. The result will be a list of found organizations with TIN and OGRN.

Paid services – “Kartoteka.ru”, “Kontur-Focus” and others

Despite the fact that the services offer commercial services, some of their functions are available for free. Including a service for searching the main details of legal entities (TIN, OGRN, amount of authorized capital) by name, address or name of the general director or founder. To obtain full access to information about the company (including its participation in, and so on), you must subscribe, the cost of which varies depending on the volume of data.

Business reference services (rusprofile.ru, zachestnyibiznes.ru and others)

Here, the TIN can be searched by name, address, director, founder and OGRN of the legal entity. In addition to the taxpayer identification number, you receive all the details of the company, a financial analysis of its activities for previous years, the names of the founders, information about participation in government procurement, and so on. There are also negative factors associated with the free service: despite the fairly rapid updating of data, the owners of the services do not vouch 100% for the relevance and reliability of the information. This is the first stage of the search, which then needs to be double-checked on other resources - for example, on the Federal Tax Service website.

The TIN of an individual entrepreneur is the identification number of a citizen taxpayer. However, since it is impossible to find out someone else’s TIN, in this case you should use the service on the nalog.ru website, similar to finding out the TIN of a legal entity. On the main page, click on the “Business risks: check yourself and your counterparty” icon, or hover your mouse over the “Individual Entrepreneurs” icon and select “Check yourself and your counterparty” in the drop-down menu:

On the page that opens, under the heading “Information on state registration of legal entities, individual entrepreneurs, peasant (farm) enterprises”, select the “Individual entrepreneur/peasant farm” section, and then check the box “search by full name and region of residence”:

Unlike legal entities, it is mandatory to indicate the region of registration of an individual entrepreneur. The result will be the full name of the individual entrepreneur and his basic details. If you wish, you can click on the full name of the individual entrepreneur and receive an extract from the Unified State Register of Legal Entities, not certified by the electronic signature of the tax inspectorate - as a reference document:

In addition, the TIN of an individual entrepreneur can be obtained on the same paid and free services as the identification number of a legal entity - rusprofile.ru, focus.kontur.ru, egrul.regfile.ru and many others. To search, just enter the last name of the individual entrepreneur.

Is it possible to change the TIN

Article 23 of the Tax Code does not mention the obligation to change the TIN when changing personal data. This means that the taxpayer identification number does not change if a person changes his last name, place of residence or other personal data. The TIN certificate does not need to be changed; the data on the change of your last name is transmitted to the tax office by the civil registry office automatically. The same thing happens when you change your registered address at your place of residence.

If you decide to update your certificate, for example, after getting married and changing your last name, you can do this voluntarily. The following documents are required:

You can submit these documents at your Federal Tax Service inspectorate, as well as through the website nalog.ru. In the second case, you need to enter your personal account for individuals, select the “Life Situations” section, and in it the item “Application for clarification of personal data.” Your new data is indicated here, scans of documents are attached to the application. You still need to obtain a certificate from a tax inspector at your place of registration.

Answers to readers' questions

– What to do if the TIN is lost?

– It is impossible to lose the taxpayer identification number - it is contained in the tax service database and in many other databases. But the paper TIN certificate is often lost. In 2018, the need for such a document is significantly lower than a couple of years ago, since in most cases, information about the TIN is requested by organizations electronically directly from the tax office. But if you still need a TIN certificate in paper form, you must personally or through a representative submit to your Federal Tax Service an application for restoration of the document and a receipt for payment of the state duty (in 2018 - 300 rubles; you can generate it and pay it on the Federal Tax Service website). The certificate will be ready within five days; it must also be obtained from the Federal Tax Service.

– Do foreigners need a TIN?

– Foreign citizens in the Russian Federation are individuals who are subject to the Tax Code and its 83rd article, which states that all individuals in Russia are subject to tax registration. The law does not oblige foreign citizens to issue a TIN, but if they want to get a job or receive government services in the Russian Federation, they will have to issue a taxpayer identification number.

To obtain a TIN, a foreigner must submit an application for registration and one of the following documents:

Residence permit in the Russian Federation with a mark on the place of residence.
Identity document of a foreigner with a mark on the place of residence in the Russian Federation.
A tear-off part of the Notification of Arrival form with a mark from the migration service of the Ministry of Internal Affairs or a migration card with a mark from the Ministry of Internal Affairs.

Documents can be submitted in person, by mail or in the form of an electronic application certified by the applicant’s electronic digital signature.

– Is it possible to get a TIN if you live in another city (without registration yet)? Or do you need to go to your tax office?

– Since January 1, 2017, the procedure for obtaining a taxpayer identification number is not tied to the place of residence or registration. You can submit an application and receive a TIN at any tax office.

Conclusion

A taxpayer identification number gives access to information about all tax transactions of a citizen or organization. Only tax authorities have the right to collect and use such information. For all other TINs, this is the address to which information about tax revenues and. According to the Tax Code of the Russian Federation, TIN is assigned to all individuals and legal entities registered in the country.

The TIN of a citizen and individual entrepreneur is a 12-digit code, the TIN of a legal entity is a 10-digit code. These codes contain the region number, the tax office number and the actual unique taxpayer number.

You can now obtain an identification number at any tax office in the country - in person, by mail, or by submitting an application through the appropriate service on the website of the Federal Tax Service. Legal entities receive a TIN when registering their constituent documents with the Federal Tax Service. An individual entrepreneur has an identification number similar to his own as an individual.

If you need to find out the TIN of an organization, this can be done in a few seconds by its name on the websites of the tax service, Federal Resources Agency, as well as on a large number of paid and free Internet resources.

Finding out your own TIN for an individual is also easy: just enter your passport data in the appropriate form on the tax office website or on the State Services portal. But you can’t just find out someone else’s identification number - this is personal data, and if you don’t know the details of another person’s passport, government agencies will not tell you his TIN.

The TIN is assigned to an individual for life; it does not change either when the last name is changed or when the place of residence is changed. At the same time, you have the right to change the paper TIN certificate. If you change your name, this document will be replaced free of charge, but if it is lost, you will have to pay a state fee.

Foreigners coming to Russia to live and work must also register for tax purposes, the procedure is similar to that used for Russian individuals.

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When creating a legal entity or registering an individual as an individual entrepreneur, we are faced with such concepts as OGRN, OGRNIP, INN, KPP. What is this? And how is it decrypted?

OGRN and OGRNIP

This is unique main state registration number of a legal entity or an individual entrepreneur in the Unified State Register of Legal Entities (USRLE). Tax authorities began to assign OGRN and OGRNIP to everyone since June 2002 on the basis of the Decree of the Government of the Russian Federation “On the Unified State Register of Legal Entities” No. 438 of June 19, 2002.

The register is open, that is, any person has the right to contact the registration authority with a request to provide information from the state register for any company or for any entrepreneur registered within the region served by this registration authority.

OGRN consists of 13 digits, OGRNIP - of 15.

They contain the following information:

1 digit - sign of assignment of the state registration number of the record (to the main state registration number (OGRN) - 1, 5; to another state registration number of the record (making changes) - 2; to the main state registration number of the individual entrepreneur (OGRNIP) - 3)

4, 5 digits - serial number of the subject of the Russian Federation according to the list of subjects of the Russian Federation established by Article 65 of the Constitution of the Russian Federation

6 and 7 digits - code number of the interdistrict tax inspectorate that issued the OGRN to a legal entity or OGRNIP to an individual entrepreneur

from 8 to 12 (OGRN) number and from 8 to 14 (OGRNIP) number - the number of the entry entered into the state register during the year

13th digit (OGRN) - check number: the remainder of dividing the previous 12-digit number by 11, if the remainder of the division is 10, then the check number is 0 (zero)

15th digit (OGRNIP) - the check digit is equal to the last digit of the remainder when dividing the previous 14-digit number by 13, not 11.

Example of OGRN decoding:

Using OGRN 1117746358608 as an example, let’s look at all the information that we can get from this digital combination:

1 digit - 1. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 11. This is 2011 - the time when the entry was made into the state register.

4th and 5th digit - 77. This is the serial number of the subject of the Russian Federation - Moscow, that is, it is in this subject that this enterprise was registered.

6 and 7 digits - 46. This code is directly responsible for determining the branch of the tax inspectorate itself - MI Federal Tax Service of the Russian Federation No. 46.

8 - 12 digits - 35860. These numbers indicate the number of the entry that was entered into the state register during the year.

13th digit - 8. Calculated check number.

Example of OGRNIP decoding:

Let's take OGRNIP 304500116000157 as an example; from this number you can get the following information:

1 digit - 3. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 04. This is 2004 - the time when the entry was made into the state register.

4th and 5th digit - 50. This is the serial number of the subject of the Russian Federation - the Moscow region, that is, it is in this subject that this enterprise was registered.

6 and 7 digits - 01. This code is directly responsible for determining the branch of the tax inspectorate itself - the Federal Tax Service Inspectorate for the city of Balashikha.

8 - 14 digits - 1600015. These numbers indicate the number of the entry that was entered into the state register during the year.

15th digit - 7. Calculated check number.

TIN

This is unique taxpayer identification number. Assigned to both legal entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, to other individuals - since 1999.

The difference is in the number of digits of the code—for individuals there are 12 digits, for legal entities 10.

The TIN contains the following information:

1 - 4 digit— code of the tax authority that assigned the TIN according to the Directory of Tax Authorities (SOUN)

5 - 10 digit(for individuals) and from 5 to 9 digits (for legal entities) - the serial number of the taxpayer’s record

11th and 12th digit(for individuals) and 10 digit (for legal entities) - a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Example of TIN decoding:

Let's say TIN 500100732259, according to these figures we get the following information:

1 - 4 digits - 5001. This is the code of the tax authority that assigned the TIN - Federal Tax Service Inspectorate for the city of Balashikha.

5 - 10 digits - 007322. This is the serial number of the taxpayer's record.

11 - 12 digits - 59. This is a control number calculated using a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Reason code for registration with the tax authorities. It is assigned together with the TIN only to organizations; individual entrepreneurs and individuals are not assigned.
The checkpoint code consists of nine digits and contains, in accordance with the Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 as amended. dated 03.03.2004 No. BG-3-09/178 the following information:
1 - 4 digits - code of the tax authority where the organization was registered;
5 and 6 numbers - indicate the reason for registering the organization;
7 - 9 digits indicate the serial number of registration with the tax authority.

The checkpoint is indicated in the certificate along with the TIN of the organization. The checkpoint must be included in declarations, payment documents, and payments to extra-budgetary funds. Since the individual entrepreneur does not have a checkpoint, the corresponding columns for them remain empty.

An example of checkpoint decoding:

Let's take checkpoint 773301001 as an example, based on the data, we get:

1 - 4 digits - 7733. This is the code of the tax authority where the organization was registered - Federal Tax Service Inspectorate No. 33 for Moscow.

5th and 6th digits - 01. This is the reason code for registering an organization - registration with the tax authority of a Russian organization as a taxpayer at its location.

7 to 9 digits - 001. This is the serial number of registration with the tax authority.

The checkpoint does not contain a check number.

Each citizen of the Russian Federation has his own personal number - TIN. We don’t always think about why we need this paper, what it regulates, and what impact it has on our lives. But one way or another, throughout our lives we are faced with the need to provide a TIN to various regulatory authorities.

TIN - what is it, what is it for?

Individual taxpayer number is a code that contains the personal information necessary to identify a citizen of the Russian Federation (or organization): full name (company name), place of registration of the subject as a taxpayer. First of all, the TIN is used in tax and accounting. All reporting by an individual or organization to regulatory authorities is carried out only using an identification number (TIN).

But this number, although the name itself indicates the tax area of its purpose, is used not only in the field of economic regulation. The TIN identification system automates the processes of not only tax services, but also social services, and simplifies the accounting of labor activities (for example, a TIN certificate may be required for employment).

The TIN speeds up the search for individual data, simplifies the processing of formalized social information about an individual or legal entity, and eliminates errors in identifying persons (individuals or legal entities) with the same names, titles, dates of birth, addresses or areas of activity.

TIN is a mandatory personal code for citizens, institutions and organizations that operate in the Russian Federation.

Without a Taxpayer Identification Number (TIN), it is impossible for either a private individual or an individual entrepreneur to carry out work activities in the Russian Federation.

When changing a name, getting married, as well as when making adjustments to a person’s date and place of birth, and even when changing gender, the combination of numbers in the TIN does not change. It is not necessary to obtain a new certificate in such cases. But if a person wants to issue a TIN certificate with updated data, the document is issued by the tax service free of charge.

If you move or change your registration, a new certificate will not be issued.

When a person dies, as well as when an enterprise is closed or liquidated, the personal number becomes irrelevant (invalid) and is moved to the archive.

An individual number allows you to quickly check any company if you intend to conduct commercial business with it. The online service of the Federal Tax Service of the Russian Federation “Business risks: check yourself and your counterparty” provides everyone with the opportunity to check their supplier or contractor in real time. Here you can determine whether the company carries out official activities, whether it is excluded from the register of legal entities, at what address it is registered, etc.

Video: how to check the legality of a counterparty using the TIN

TIN coding

To systematize the registration of taxpayers, all TIN numbers are coded.

For an individual (citizen of Russia), the TIN consists of twelve digits, which are encrypted:

code of the subject of the Russian Federation where the owner of the TIN is registered - the first 2 digits;
Federal Tax Service number - the next 2 digits;
tax record code that is assigned to each person - another 6 digits;
The last 2 digits are control digits for verification.

This identification code is also assigned to a private entrepreneur. If a citizen has a TIN, this number remains with the individual entrepreneur. If an individual has not been assigned a TIN before submitting an application, the number will be issued upon registration of an individual entrepreneur.

TIN for a legal entity (LE) contains 10 points, where:

the initial 2 digits are the standard code of the subject of the Russian Federation where the legal entity is located (for the interregional Federal Tax Service Inspectorate, the general code is 99);
the next 2 digits are the Federal Tax Service number where the enterprise is registered;
the next 5 are the number of the tax record of the legal entity in the unified state register (USRN);
The last digit of the TIN is the control digit.

An individual number, coupled with the so-called reason code (RPC) in the organization’s details, determines a separate unit, and therefore both the TIN and the KPP are used together.

The TIN for a foreign legal entity also consists of 10 points:

code 9909 - identification of a foreign enterprise;
the next 5 digits are the organization code;
the final figure is for verification.

A citizen of another country who intends to carry out labor activities in Russia is obliged, along with temporary registration, to register for tax purposes and obtain a Taxpayer Identification Number (TIN). This must be done within 12 months from the date of entry into the Russian Federation (note: not the start of work). The stages of TIN registration and paper certificate for foreigners are no different from the procedure and TIN form for Russians.

Photo gallery: TIN certificates for individuals, legal entities and foreign organizations

Foreign organizations have their own TIN form. A TIN certificate for registration of an individual is issued to every citizen of the Russian Federation. The TIN and checkpoint of a legal entity are its most important details

How to obtain a TIN certificate

Typically, a TIN is automatically assigned to a person upon receipt of a passport as a citizen of the Russian Federation; in this case, no statements are required. At this moment, the person is registered in the Unified State Register of Taxpayers (USRN).

To register with the tax service, if there is no individual number, you need to send an application to the tax office to generate a TIN. This can be done in several ways:

Russian Post;
on the Internet resource “Gosuslugi” or the portal of the Federal Tax Service of the Russian Federation;
come to the tax office in person and write a statement.

To register a TIN, a citizen must provide the Federal Tax Service with documents confirming his identity and place of residence (usually a passport is sufficient). If you do not have a residence permit (there is no place of residence mark), you must submit a document confirming your place of residence.

If documents are sent by mail, a copy of the passport must be notarized. The application in this case is drawn up according to the standard form - No. 2–2-Accounting.

The standard application form for registration has been used since 2011

The deadline for receiving a completed paper certificate with TIN is 5 working days. You can obtain the certificate in person from the territorial tax authority. It is acceptable to entrust this operation to your “legal representative”.

If a person indicates in the application that he wants to receive a TIN by mail, inspectors send the certificate by registered mail to the address that the applicant indicated when filling out the application.

When submitting an application, everyone has the right to choose any tax office convenient for visiting. This does not have to be the Federal Tax Service at your place of residence.

There are cases when it is necessary to obtain a TIN for a child, for example, to register with a social institution. This is done in the same way as obtaining a TIN by an individual. The main condition is that the child is registered (including at the place of registration). The parents receive the certificate as their full representatives.

If a person wants a stamp with an identification number to appear in his passport, he needs to contact the Federal Tax Service at his place of registration. The TIN is recorded by tax authorities on page No. 18 of the main document. To find out the address where the required Federal Tax Service is located, you can go to the online resource of the Federal Tax Service of the Russian Federation and use the service “Address and payment details of your inspection.”

Such a mark will greatly facilitate formal procedures with regulators if there is a need to verify the accuracy of information about a person. For example, when certifying personal income data to receive a pension, when making real estate transactions, registering civil contracts, etc.

Video: how to get a TIN

How to find out TIN

Specify the tax number of the individual. person or individual entrepreneur quite simply and quickly. To do this, just make a request on the electronic portal of government services or the tax service of the Russian Federation. When registering, you will need information about the person:

FULL NAME.;
Date and place of birth;
series, number and date of issue of the passport (other document).

The TIN determination service is intuitive; to get the result, the taxpayer only needs to enter personal data and passport details

If a person (or individual entrepreneur) is registered in the unified register and has a TIN, the identifier will be shown in the “result” window.

You can also clarify information about the TIN of any person or organization through a request on paper (the form is not regulated), which is sent to any inspection, regardless of the place of registration of the LLC or individual entrepreneur. The requirement indicates the full name of the enterprise, information about the individual. person, other available information (full name, address, date of birth, passport details of the individual, OGRN of the organization). The more complete the information, the better.

You can also clarify the “valid or invalid” TIN of an organization on the portal of the Federal Tax Service of the Russian Federation. To obtain data, you need to enter 10 digits of the company’s TIN (if the organization has branches, a checkpoint may be required). You can narrow your search for invalid numbers by specifying the period when the TIN was invalidated. According to the tax service, as of November 2017, 1 million 814 thousand 622 valid legal entity numbers and 1 million 290 thousand 164 invalid legal TINs were registered in Moscow.

There are times when you need to obtain information about a company from the Unified State Register of Legal Entities in the form of an official extract. Then a request is made (in any form), but with the obligatory indication of information:

Full or abbreviated name of the legal entity (LLC, PJSC, etc.), its OGRN and INN.
Information about the applicant: name of the legal entity, full name of the individual or individual entrepreneur; OGRN/INN of a legal entity or OGRNIP/INN of an individual entrepreneur; contact telephone number, postal address or email address; information about the identity document (series, number, date of issue and name of the authority that issued the document), in the event of a request for compliance of information about an individual specified in the request with the information contained in the Unified State Register of Legal Entities.
On the method of obtaining a document resulting from the provision of a public service (by the applicant or his representative, by mail).

If, when submitting a request, there is no information about how to receive feedback, an extract from the Unified State Register of Legal Entities is sent by mail. Please note that this service is paid.

Using the enterprise’s TIN, you can also obtain an organization card with complete input information using the online service of the Federal Tax Service of Russia “Transparent Business”.

Is it possible to change the TIN

An individual number is assigned to each person for life. It cannot be changed in any life situations: change of a person’s full name, address, gender or citizenship.

This rule also applies to organizations. Even if the name of the organization changes, the number itself does not change. In this case, an updated certificate is issued, indicating the new name of the company.

There are two exceptions when changing the TIN code is necessary.

The first case is the discovery of a significant error in the TIN, which was made by the regulator (IFTS) during registration.

If an error is detected in an individual’s TIN, it is necessary to send a request to the Federal Tax Service with complete formalized information about the person and a description of the incorrect data. This is necessary to eliminate incorrect information about a citizen’s income and make changes to other social forms of payments and payments.

This also happens when registering a company in the Unified State Register of Legal Entities. In this case, an application to eliminate the error must be submitted to the Federal Tax Service where the legal entity is registered. The message must necessarily indicate: the name of the enterprise, OGRN, INN, and also specify in which information false data was found. The application is endorsed by the supervisor. If the paper is sent through a legal representative, his authority must be confirmed.

The second case when it is necessary to change the identification number is a serious full-scale reorganization of an enterprise (LE): merger of companies, division of a company, etc. In this case, the assigned legal entity. the person's TIN is declared invalid, this fact is recorded in the Federal Tax Service, and a new TIN is registered for the enterprise (reissued).

If the company is undergoing global restructuring, it is necessary to obtain a new TIN

Taxpayer identification is a vital requirement for government regulation. Assigning a TIN to labor agents (individuals and legal entities) is necessary not only for tax control and accounting. Personalization speeds up and simplifies many formal issues that a person faces in various life situations. And for doing business, obtaining a Taxpayer Identification Number (TIN) is a top priority.