Some mistakenly rank individual entrepreneurs as legal entities. In fact, they relate to the physical. In this regard, the question arises: “Does SP OGRN and other details inherent to the legal entity have details?”.
The concept of OGRIP
The IP registration procedure is completed by entering data about it in the Unified State Register of Industrial Enterprises, which already initially distinguishes it from the legal entity, information about which is entered in the USRLE.
Does an individual entrepreneur have a PSRN? There is. It’s only called OGRIP.
This code consists of 15 digits. The first of them, showing that the certificate is issued by the IP, should be 3. The next two digits indicate the year of registration. For example, 17 indicates that the certificate was received in 2017. 4 and 5 digits in this code indicate the place of registration of the IP. For example, 50 means that the IP is registered in the Moscow region. 6 and 7 digits show the number of the Federal Tax Service Inspectorate that registered an individual entrepreneur. The next 7 digits indicate the number of the decision to register the IP. The last of the considered code designations is the control, which is obtained by dividing the previous 13 digits by 14.
The difference between OGRN and OGRIP
As we have already found out, the potential answer to the question “Does the SP have a PSRN?” - “Have”, but it is necessary to clarify what it is called a BINR. What are the fundamental differences between them?
OGRN includes 13 digits, and OGRNIP - 15. The first is used when registering such business entities as legal entities, and the second - such as individual entrepreneurs.
On this, the difference between them is exhausted.
What is OGRIP for?
In order to make sure that the IP certificate is real, through the portal of the Federal Tax Service or by writing a statement to the appropriate inspection, you can order an extract from the Unified State Register of Insurance Entities. The latter is provided on a paid basis.
This statement is provided to the person who wrote the application within one week. From it you can find information identifying the individual entrepreneur, including name, place of residence, date of registration as an individual entrepreneur, date of liquidation (if any), types of activities he is engaged in, information about licenses that ever had it, as well as a TIN.
Thus, the question “Does SP have a PSRN?” Is quite logical, because, firstly, with the help of this number it is determined whether the given economic entity is acting legally, and secondly, because it has a somewhat expanded name.
Individual tax number
Does IP have OGRN and TIN? As for the first, we have already decided. Let's try to deal with the second.
Since 1997, the TIN began to be provided by IP. Today, all business entities and individuals have this number. For the latter, however, there is a reservation that they may not receive it. But, if this person is registered as an individual entrepreneur, then the TIN for him becomes necessary. But it must be borne in mind that, if before registering as an individual entrepreneur, an individual already had this number, then he already goes into the role of an economic entity.
What is this IP code for? Like any legal entity, the entrepreneur must provide the tax inspection with accounting and financial statements, which must indicate the TIN, as well as OGRNIP.
Differences INN IP and individual
As already mentioned, these codes may coincide if the entrepreneur received it before registration as an individual entrepreneur.If he received it, already being an economic entity, the main difference is that the TIN of an individual contains 12 digits in the code, and such IP is 10. The first two digits indicate the region of registration of the IP, the next 2 - the number of the IFTS, the next 6 - personal tax number, the last 2 - control.
A TIN received once in a lifetime cannot be changed. If an entrepreneur wants to get a second code for carrying out business activities, then this will be revealed in the end, and one of the numbers will have to be refused.
All-Russian Classifier of Enterprises and Organizations
The economic activities of IP are carried out on the basis of the State Registration Certificate. Does IE have OGRN and OKPO? The first of these numbers is recorded in the certificate on the basis of which he carries out his activities. OKPO code, despite the fact that it is decrypted (indicated in the section heading), is assigned to all business entities.
It is necessary for the bodies of the Federal State Statistics Service, for individuals it is mandatory when carrying out activities as an individual entrepreneur. But it must be borne in mind that the code is assigned to the economic industry, and therefore it can be the same for different entrepreneurs working in the same industry. In this regard, when changing the types of activities of an entrepreneur, the latter must contact the Rosstat authorities for re-registration with this code. If the individual entrepreneur decided to transform into a legal entity, then a change is not required.
OKPO is assigned at the time of registration. The number of digits can be 8 or 10, the first digits are the industry number, the last is the control digit.
Data on this code is issued to the entrepreneur after registration. If the individual entrepreneur loses the OKPO issued to him, it must be restored by sending a request to the appropriate territorial office of Rosstat. The letter that he will receive from this body is an official document. Information is provided during the working week.
In addition, you can contact the IFTS for an extract from the Unified State Register of Enterprises, which will provide information on OKPO.
CAT at the IP
This abbreviation means “statement reason code”. It consists of 9 digits, the first four of which show the IFTS registering, the next two show the reason for registration, the last two - the section into which the taxpayer falls.
An individual entrepreneur has a checkpoint - is it or not? This code is not provided for all business entities, but only for legal entities. Thus, the answer to the question: "No."
Despite the fact that the application of CP IP is not required, the legal literacy of some business partners leaves much to be desired. They begin to require the entrepreneur to provide a checkpoint. In this case, IP begins to engage in invention. He invents it based on the number of the region in which he operates, the branch office code of the Federal Tax Service and the code used to register the legal entity. Please note that this “checkpoint” is invalid.
In all documents that provide for the affixing of this code, the legislation provides for the IP to leave this field blank.
Thus, the question “Does SP have KPP and PSRN?” Suggests a negative answer to the first part and a positive answer to the second.
In addition to the OGRNIP, when filling out various documents, the entrepreneur must indicate the TIN, OKPO, and OKATO (classifier of administrative-territorial objects).
In the event that an individual is required to indicate the checkpoint in the document, he must either put a dash or 0.
Finally
In this article, we examined the question "Does SP OGRN have other details specific to a legal entity?" Since an individual entrepreneur is an individual carrying out business activities, he is characterized by a number of them that are inherent in legal entities.These include OGRN in the form of OGRNIP; TIN, which may coincide with that of an individual; OKPO, which is issued to all business entities depending on the type of activity that they carry out. The codes that a legal entity must have, but the IP does not, include KPP.