The company can appoint an employee who will be responsible for checking counterparties. He will draw up a report on the results of the supplier's reliability analysis. The document can be drawn up in the same way that private investigators do for clients.
A written report on the results of checking the reliability of the counterparty for the conclusion of the delivery will help prove to the inspectors that the company has exercised diligence. A sample report for the company can be viewed and downloaded from the link below.
How to write a report on the results of a counterparty audit
Registry data . Download the extract from egrul.nalog.ru and attach it to the report. The statement must have an earlier date than the contract you enter into with the supplier. Otherwise, the tax authorities will not believe that you checked the counterparty before the transaction.
Photos . With the permission of the future counterparty, take a photograph of his office. Attach photographs to the report. They will prove to the tax authorities that at the time of the transaction the company was operating and your representative visited it.
Director's personality . The company representative must ensure that the appearance of the supplier's manager matches the passport photo. Write down the result of the check in the report.
Disqualification . You can check your data for free at egrul.nalog.ru>“Search for information in the register of disqualified persons.” In this case, take a screenshot of the search results and verify. For 100 rubles, tax officials will issue a paper certificate stating that the director is not disqualified.
Formulations . The report must be precise. For example, you should not write “the business reputation of the counterparty is beyond doubt.” Conclusions must be supported by facts.
Sample report on due diligence of a counterparty
General Director of LLC "Company"
Astakhov I.I.
from purchasing manager Petrov S.P.
Written report
on the results of the reliability check of Supplier LLC for concluding a supply agreement
Moscow city
Petrov S.P. appreciated the reliability of Supplier LLC. To do this, I checked the location address, manager’s information, business reputation and financial condition of the organization.
1. Address. According to the Unified State Register of Legal Entities, the legal address of Supplier LLC is: Moscow, st. Bolshaya Semenovskaya, house 40, office 503.
Upon examination Petrov S.P. I established that the Agat business center is located at this address. The main lessor of the premises is New Live Group LLC (TIN 7719753422/KPP 771901001/OGRN 1107746499552/OKPO 66879100).
According to information from New Live Group LLC, Supplier LLC is listed in the register of tenants of the Agat Business Center and occupies premises No. 503.
The website of Supplier LLC www.postavschik.ru also contains the legal address: Moscow, st. Bolshaya Semenovskaya, building 40, office 503. It follows that the address information on the counterparty’s website, in the Unified State Register of Legal Entities and the landlord’s is the same.
When visiting office No. 503 as a future client of Supplier LLC, Petrov S.P. established that the company is located at the address. The premises are equipped for work, employees are present in the office, they conduct telephone and personal conversations with clients (photos are attached).
2. Leader. According to the extract from the Unified State Register of Legal Entities, the founder and director of Supplier LLC is I.P. Ivanov. (passport series 45 04 No. 345678, issued on September 28, 2015 by the Golyanova Department of Internal Affairs in Moscow, box 772-050, copy attached). Appointed director by order No. 23/2 dated December 5, 2006 (copy attached). During preliminary negotiations, the identity of the director was confirmed.
The director is not listed in the database of disqualified persons (a certificate stating that there is no information about Ivanov I.P. in the register is attached)
According to egrul.nalog.ru Ivanov I.P. is not a mass leader (attached is a screenshot from egrul.nalog.ru, the result of a search in the database “Information about individuals who are managers or founders (participants) of several legal entities”).
3. Financial condition. When checking on the website fedresurs.ru Petrov S.P. established that the authorized capital of the organization is 1,000,000 rubles. When checking the financial statements presented by Supplier LLC, the authorized capital is 1,985,459 rubles.
The director of Supplier LLC said that the website data is inaccurate; the organization’s authorized capital increased in 2017. The director of Supplier LLC provided as evidence the decision to increase capital dated January 17, 2017 (attached to the report).
According to the tax return, the profit of Supplier LLC for 2016 amounted to 2,300,000 rubles.
LLC “Supplier” has no debts, including tax and debts to extra-budgetary funds. Bailiffs do not conduct enforcement proceedings against the company (attached are screenshots with the results of the check from egrul.nalog.ru, fssprus.ru).
4. Business reputation. Petrov S.P. checked whether Supplier LLC is involved in legal disputes. When searching for court decisions on the websites kad.arbitr.ru, arbitr.ru, msk.arbitr.ru, rospravosudie.com, no legal proceedings involving Supplier LLC as a defendant were identified.
In the program “1C: Trade Management, ed. 10.3" has a very convenient and useful report on contact information. The report is used to obtain a list of contact information, and it has quite a lot of settings.
Menu: Reports - Customer Relationship Management - Contact Information Report
The report can be generated using contact information from various directories:
- Counterparties
- Contact faces
- Users
- Organizations, etc.
For example, you can generate a report on the contact information of counterparties.
After selecting a directory, you can check the required types of contact information:
If you select the “From directory” option in the “Filling” field, the program will show all possible types of contact information.
The “From register” filling option implies displaying in the report only those types of contact information that are filled in at least one element of the directory.
On the “Grouping”, “Selection” and “Sorting” tabs you can make other report settings. You can read more about setting up reports in the article “article about setting up reports”.
Contact information of company managers
Every organization has something like a phone book, with phone numbers and email addresses of company employees. Most often, you have to spend effort on keeping your phone book up to date. If you fill in all the contacts of managers in the program, creating a phone book will take only a few seconds.Let's go to the "Users" directory and fill in the contact information of employees.
Menu: Tools - Users - User List
Let’s open the user and go to the “Addresses and Phones” tab. By default, there is only one type of contact information - “User’s official email address”, fill it in:
Let's enter the user's mobile phone:
Similarly, you need to enter the contacts of other employees. When all contacts are entered, we can generate a report on the “Users” directory.
Report setup:
Report on contractor contacts
In the process of work, it is often necessary to print a list of contact information of counterparties.For example, you may need:
- List of mailing addresses of counterparties for filling out envelopes and sending letters with closing documents
- List of e-mail addresses of counterparties for mailing
- List of telephone numbers of counterparties for calling/surveying
Example of a generated report:
To call clients, we will create a list of telephone numbers. For example, we will receive a list of contractors who are engaged in retail trade, and we will offer them to purchase our new display cases.
Let's set the following report settings:
And let’s add a selection by type of activity of the counterparty:
Example of a generated report:
Sometimes there is a need to obtain from 1C data on the contact information of a group of buyers or suppliers. Why might they be needed? For calling customers, SMS notifications, retrieving delivery addresses for forwarders, email for correspondence, etc. In a word, if the information you need about a buyer or supplier is entered into 1C, it can be retrieved and used.
CONTACT INFORMATION REPORT
1C has a special report “Report on contact information”. In the “Trade Management” configuration 2.3, 10.3, the report is located in the menu:
Reports – Customer Relationship Management - Contact Information Report
The report is universal and allows you to obtain contacts: customers, employees, individuals.
Let's say you need to get the contacts of regular customers, call them and inform them about the New Year's sale. To do this, select “Counterparties” in the report object field, then click on the “Settings” button and on the “General” tab, check the types of information that need to be displayed in the report.
After making the settings, just click the “Generate” button and the contacts marked in the settings will appear in the report. The finished report looks like this:
For ease of working with data, the finished report can be saved in Excel using the File – Save a copy menu.
The 1C program provides for maintaining an arbitrary amount of contact information, which can later be used by the company, but for this, such information must be created and filled out in the card.
The reliability of the counterparty is checked before concluding an agreement with him. This is necessary to minimize the risks of invalidation of the cooperation agreement. From the letter of the Federal Tax Service dated July 24, 2015 No. ED-4-2/13005@, the following criteria for assessing potential threats follow:
- the powers of the head of the counterparty company do not have documentary evidence;
- the actual address of the counterparty cannot be determined;
- there is no information about this legal entity in the Unified State Register of Legal Entities;
- Doubts arise regarding whether the counterparty has the ability to fulfill the terms of the contract.
Methodology for checking counterparties
The selection process from a list of potential suppliers and performers of work should be assigned to one or more officials. It is recommended that this block of functional responsibilities be recorded in their job descriptions. Responsible employees, when identifying unscrupulous business entities, must use the methodology described by the local regulations for checking counterparties (a sample is developed by enterprises independently).
At the first stage of interaction with a potential counterparty, it is recommended to request from him a standard set of certificates, extracts, certificates and other documents that allow you to verify the reality of the enterprise.
Documents for verification of the counterparty:
- copies of registration and tax registration certificates;
- charter;
- a certificate confirming the absence of tax debts to the budget.
If it is necessary to analyze the current financial situation of a business entity, you can request information on the number of personnel, the cost of fixed or current assets, and experience in a specific market niche. An option is to study the latest financial statements. The counterparty cannot refuse in this matter - reporting documents are legally classified as public information.
At the next stages, assistance is provided by the Federal Tax Service - verification of the counterparty will be carried out by submitting a written request to the regulatory authority in order to obtain reliable information about the enterprise of interest. You can also confirm the official status of the counterparty on the Federal Tax Service website. Features of the site's electronic services:
- obtaining information about the organization from the Unified State Register of Legal Entities, taking into account the latest changes;
- checking the counterparty for bankruptcy;
- You can find out online whether a liquidation or reorganization procedure has been started, or whether the head of the company has been disqualified for offenses.
All specified information is provided by the tax service; verification of the counterparty through electronic or written requests to the Federal Tax Service is free. The service of the Federal Tax Service website can be used at ]]> https://egrul.nalog.ru/ ]]>. The resource base is updated daily; it contains basic information about the counterparty in the status of a legal entity or individual entrepreneur. Checking the counterparty by name on the website can be replaced by searching by TIN or OGRN number.
It is recommended that you familiarize yourself with the contents of the current file of arbitration proceedings (on ]]> the official website of YOU ]]>). This will allow you to quickly clarify whether the company is a party to litigation. Information about current enforcement proceedings can be obtained from ]]> search service ]]> on the FSSP website.
The integrity of the counterparty can be double-checked using licensing documents. To do this, you need to use a search in the register of licenses on the website of the relevant department.
The authority of an official on the part of the counterparty to conduct negotiations and conclude transactions is determined in several ways:
- the statutory documents indicate the period of validity of the rights of the appointed manager to approve documentation;
- the charter may contain a clause prohibiting the manager from signing agreements on transactions whose value exceeds the monetary threshold determined by the founders.
An additional measure of insurance against disputes with regulatory authorities can be the execution of a certificate of departure to a potential supplier. The document confirms the reality of the enterprise’s presence at the address specified in the documents. If a company participates in electronic trading at an auction, then in case of price dumping, the norms of the Law on Government Contracts No. 44-FZ of 04/05/2013 require the supplier to present a contract for the purchase of goods and a letter of good faith of the counterparty. The last document is drawn up in any form.
Regulations on verification of counterparties: sample
The regulations and methodology for checking potential transaction partners are developed by business entities independently; no unified forms or structure are provided. The document recommends indicating the persons who are appointed responsible for the implementation of this block of work. In different situations, an individual algorithm for checking the counterparty can be used:
- an expanded set of verification measures is applied to recently registered companies, a minimum set of actions is applied to long-running companies;
- a separate interaction mechanism can be provided for organizations with which transactions have already been concluded;
- You can separate partners based on contract amounts.
The regulation on verification of counterparties contains information about a set of documents that responsible persons must request from potential partners. The regulations disclose the information to be collected and analyzed, the procedure for obtaining it and the processing methodology. The document is approved by the director and submitted for review to the responsible persons (against signature). It is recommended that the regulations establish a storage period for the enterprise's database of counterparties, outline measures of responsibility for officials, and ways to reward them.
The Federal Tax Service does not advise companies to cooperate with partners who have a mark of false information in the Unified State Register of Legal Entities. This mark warns that working with a counterparty is risky (information on the Federal Tax Service website dated 09/01/17).
Tax officials recommend checking partners every quarter. But it is not enough to break through the counterparty only on the nalog.ru website. There are many more official resources that need to be studied: registers of unscrupulous suppliers, the Prosecutor General’s Office, bailiff services, etc. Although you can do it easier - use the “Checking counterparties” service on . It combines all known legal sources about counterparties.
Find out about the counterparty
To obtain a dossier on a counterparty, enter the TIN, OGRN or the name of the company you want to check in the search bar. Click the button. The service will find the company - click on it. On the screen you will see information about the company and recommendations from the service.
When a potential partner is reliable, the service will inform you that you can work with him. This means that the company has a good business reputation, there are no financial risks or protracted litigation, and it is not in the process of liquidation. But before concluding an agreement, check whether the organization has enough resources to fulfill the agreement.
When a potential partner has problems, the service will warn with the message “We do not recommend working.” The reason is indicated next to it. For example, there are unreliable entries in the Unified State Register of Legal Entities or a company at the stage of bankruptcy. You will see the reason why the service decided to give a negative review nearby.
The service may advise you to additionally check your partner. For example, if a company has recently opened and does not yet have enough experience, a partner is suing or there is a tax arrears.
Get complete information about your partner
The service determines the level of reliability of a company based on a number of criteria. The service evaluates the characteristics of a shell company, solvency and availability of resources, risks of non-fulfillment of obligations, business reputation and experience. If you click on “ ”, you can find out more about them.
But you will see more complete information in the report on the counterparty (tab “Download report” → “By counterparty”). In it we included summary information from accounting and the Unified State Register of Legal Entities, data on the partner’s arbitration cases and enforcement proceedings. From the report you will find out which departments checked the counterparty and whether they found violations, etc.
Print the report and save it as a file on your partner. He will confirm to the inspectors that you did your due diligence before entering into the transaction (see sample).
Sample. Counterparty report (fragment)
For each item of the report, you can get more detailed information: download an extract from the Unified State Register of Legal Entities, get a balance sheet, or find out the details of the arbitration case, inspections carried out and violations identified.
Track changes across all regular partners
There are two tabs: “Tracking” and “Recently Watched”. They will help save time. This way you can quickly find companies you've recently reviewed and see up-to-date information.
Once you have checked the organization, click on the “Track changes” button. You will see all the important changes that have occurred with your partner on the main page of the service in the “Tracking” tab.
But only regular users of the service can use the tracking function.
How to use the service
" " - paid service. You can see the tariffs on the website in the “Prices” section. But you can use it for free right now and enjoy all the benefits of the program.
Get trial access and have time to test your partners. It only lasts for a day. Make the most of this time. You can:
—compile a dossier on each counterparty;
—check whether your partners are associated with fly-by-night and dubious companies;
— find out whether partners have false information in the Unified State Register of Legal Entities;
—view the latest changes in the Unified State Register of Legal Entities;
—check the director for mass participation.
Visit the site and check the reliability of your counterparties.