What does the record sheet look like? Extract from the unified state register of individual entrepreneurs (egrip). Who can request a statement

According to which the currently valid forms for and companies appeared, as well as a number of changes took place. Including - they stopped issuing after registration actions with the company, and from USRIP after registration actions with individual entrepreneurs. Instead of them, they began to issue Record Sheets, for individual entrepreneurs - a Record Sheet from USRIP.

What it is
A record sheet from EGRIP is a sheet printed in A4 format in the form of a table according to the established form P60009. It was established by Order of the Federal Tax Service of Russia dated 09/12/2016 N ММВ-7-14 / [email protected] :

Record sheet
Of a single state register individual entrepreneurs

To the Unified State Register of Individual Entrepreneurs in relation to an individual entrepreneur / peasant (farm) economy, the head of which is (the necessary is indicated)

__________________________________________________________________________,
surname, first name and (if available) patronymic

main state registration number (OGRNIP)

The record contains the following information:

Record sheet issued by the tax authority _______________________________________ full name of the tax authority "__" ____________________ 20__
day month (in words) year
Position of the person in charge Signature Surname, initials

Difference from certificate and extract from USRIP

The EGRIP record sheet is practically the same in functionality. It actually replaced the Certificate of Registration of the Individual Entrepreneur and the Extract from the USRIP. In fact, after registration actions with the individual entrepreneur, a Record Sheet from the USRIP is issued with an indication of a specific change, and the Extract shows the entire history of the individual entrepreneur, of course, without indicating his personal data. With personal data only for government agencies on special request. In the end, it was decided to abolish the certificates altogether, apparently in order to save money on secure forms.

What it looks like is a sample sheet of record of the USRIP in the form of P60009

Below is a sample of the USRIP Record Sheet:

How to get an EGRIP record sheet, where to get

The EGRIP record sheet can be obtained in several cases.

Certificate of state registration IP and record sheet EGRIP: sample

From 01.01.2017, legal entities and individual entrepreneurs (hereinafter referred to as individual entrepreneurs), in confirmation of the fact of state registration, receive only an entry sheet in the Unified State Register legal entities or the Unified State Register of Individual Entrepreneurs (hereinafter - USRIP), respectively (see the order of the Federal Tax Service of the Russian Federation of 12.09.2016 No. ММВ-7-14 / [email protected]).

The mentioned order approved the unified form of the USRIP record sheet (see Appendix 2 to this order). For convenience, below we have placed a standard form for this document, available for download: EGRIP record sheet - sample.

Thus, from 01/01/2017, a certificate of the established form is no longer issued to confirm the fact of making an entry about an individual entrepreneur in the corresponding state register. A similar rule applies to legal entities (we discussed this problem in the article "Certificate of state registration of a legal entity").

At the same time, previously issued certificates of state registration of individual entrepreneurs are valid and do not lose their legal force.

NOTE! Unlike certificates that were issued on special secure forms, the registration of the USRIP record sheet is made on a simple form without special requisites and security elements.

Such a document can be both issued on hard copyand sent electronically. In both cases, its legal force will be equal (clause 3 of article 11 of the law "On state registration of legal entities and individual entrepreneurs" dated 08.08.2001 No. 129-FZ, hereinafter - law No. 129-FZ).

How to get an EGRIP record sheet

To obtain a sheet of record for the USRIP, depending on the situation, you must contact the tax authority with the appropriate set of documents:

  • when registering an individual as an individual entrepreneur - in accordance with Art. 22.1 of Law No. 129-FZ;
  • amendments to the information about the individual entrepreneur included in the USRIP - in accordance with Art. 22.2 of Law No. 129-FZ;
  • registration of the fact of termination of an individual's activities as an individual entrepreneur - in accordance with Art. 22.1 of Law No. 129-FZ.

The period for state registration of the relevant information in the state register is (clause 16 of the Administrative Regulations, approved by order of the Ministry of Finance of Russia dated September 30, 2016 No. 169n):

  • no more than 3 working days - with state registration of an individual as an individual entrepreneur;
  • no more than 5 working days - in other cases considered by us.

Submission of an application and a set of documents can be done through:

  • personal appeal of the applicant to the registration authority (including through a representative);
  • contacting the multifunctional center;
  • appeals through the portal of state services (about how to register a legal entity using this resource, read our article "Registration of a legal entity on the portal of state services");
  • use of special services on the website of the Federal Tax Service of the Russian Federation (for example, at this link: https://service.nalog.ru/gosreg/#ip);
  • transfer by post.

After the expiration of the term allotted by the law for the implementation of the state registration procedure, the applicant can receive a sheet of the USRIP record in one of the ways specified in the application.

When accessing remotely via electronic communication channels (including state Internet resources), the document is also sent to the user in electronic form, although a paper version can also be submitted at his request.

So, the legal purpose of the USRIP record sheet is to confirm the fact that information about the individual entrepreneur has been entered into the corresponding state register, including the state registration of an individual in this quality, registered changes in information about the individual entrepreneur, the termination of the individual's activity as an individual entrepreneur. Based on the results of the registration procedure, such a document is issued by the Federal Tax Service of the Russian Federation.

The Ministry of Finance of Russia explained that for individual entrepreneurs registered starting from January 1, 2017, the details of the certificate of state registration are the data of the USRIP Record Sheet on the date of the entry on the IE in USRIP and OGRNIP ().

From January 1, 2017, the Federal Tax Service of Russia canceled the forms of certificates of state registration and registration of legal entities and individual entrepreneurs. Refusal to use forms of certificates, which are protected printing products, is provided. The order entered into force on January 1, 2017.

At the same time, the invoice is signed by the head and the chief accountant of the organization or by other persons authorized to do so by an order (other administrative document) for the organization or by a power of attorney on behalf of the organization. When issuing an invoice for an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur, indicating the details of the certificate of state registration of this individual entrepreneur ().

In this regard, the company had a question: how should the column "Details of the certificate of state registration of an individual entrepreneur" be filled in the IP invoice at the present time in connection with the cancellation of certificate forms that are protected printing products and the approval of form No. P60009 "List of records Unified State Register of Individual Entrepreneurs "?

The financiers explained that when issuing an invoice to an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur, indicating the details of the certificate of state registration of this individual entrepreneur, according to.

On the basis of this provision in the form of an invoice, approved by the Government Decree of December 26, 2011 No. 1137 "", the details of the certificate of state registration of an individual entrepreneur are provided.

Until 2017, in accordance with the document confirming the fact of making an entry on the individual entrepreneur in the USRIP, there was a Certificate of state registration of an individual as an individual entrepreneur in the form No. P61003. The certificate contained information on the date of its issue, on the tax authority that issued the Certificate, on the date of the entry on the individual entrepreneur in USRIP and the main state registration number (OGRNIP), as well as the series and number of the form.

At the same time, the issue of the Certificate from January 1, 2017 was canceled. From this date, the document confirming the fact of making an entry in the USRIP is the Record Sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009. This document contains information on the date of issue of the Record Sheet, on the tax authority that issued the Record Sheet, on the date of making an entry about the individual entrepreneur in the USRIP and OGRNIP.

The company has registered in the register of legal entities or has made changes to its information. The FTS confirms these operations using a record sheet in the Unified State Register of Legal Entities. What is the difference between a record sheet and an extract from the Unified State Register of Legal Entities.

What is a record sheet in the Unified State Register of Legal Entities and what is the difference between it and an extract from the Unified State Register of Legal Entities

The Unified State Register of Legal Entities is a database maintained by the state tax authorities. It contains basic information about organizations that operate on the territory of the Russian Federation. Registration date, information about legal form, management, activities, etc. Obtaining data from the register is necessary for any legal or natural personwho want to make sure that their counterparty really exists.

The use of the register is regulated by:

  • orders of the Ministry of Finance, and others.

In particular, according to Law No. 129-FZ, the Federal Tax Service provides:

  • record sheets;
  • extracts from the register;
  • copies of documents;
  • certificate of absence of information requested.

The law specifically stipulates that there is an entry sheet in the Unified State Register of Legal Entities (clause 3 of article 11 of Law No. 129-FZ). The tax office issues it to the company when it is registered in the register or makes changes to the previous record. The department approved the form of the document, this is form number P50007 (order of the Federal Tax Service).

The difference between a record sheet and an extract from the Unified State Register of Legal Entities is that they are issued:

  1. In different situations. The statement contains summary data for the company at the time of issue. It reflects the history of the company, changes in its documents and business life. A record sheet in the Unified State Register of Legal Entities is a document that confirms that the company has been registered, or informs what changes have been made to the register.
  2. To different persons. Any organization or citizen can request a company statement. The tax record sheet is issued only to the company that was registered or made changes.
  3. In different shapes. The statement form was approved in Appendix 2 to the Administrative Regulations for the provision of information to the Federal Tax Service (approved). How the entry sheet in the Unified State Register of Legal Entities should look like, the FTS indicated in order No. ММВ-7-14 / [email protected]

How and where to get a sheet of record on making changes to the Unified State Register of Legal Entities

The record sheet in the Unified State Register of Legal Entities contains data on the registration of the company or changes in its accounting information. It is issued by the Federal Tax Service. This document includes:

  • name of the organization;
  • OGRN;
  • a description of the information entered in the register;
  • date of entering information;
  • data on who on the part of the Federal Tax Service recorded the information in the Unified State Register of Legal Entities.

Please note that from April 29, 2018, the Federal Tax Service issues registration sheets in the Unified State Register of Legal Entities and other documents only in electronic form. Each document is certified by the tax authorities by an enhanced qualified electronic signature... To get confirmation on paper that the document was issued, a separate request will be required. It is best to send it along with the documents that are submitted when registering information in the registry.

The record sheet in the Unified State Register of Legal Entities may be required by the company in court to prove the commission of specific registration actions, for example:

  • change of the constituent document,
  • entering data on the new director,
  • change of official address,
  • change of ownership of a share in a business, etc.

The term of issue depends on the circumstances

Obtaining the Unified State Register of Legal Entities will not take much time. The tax office that made the change to the register will send it itself no later than the next day from the date of registration of the change (clause 3 of article 11 of Law No. 129-FZ).

If the sheet is needed again, the inspection will issue a document in accordance with Administrative Regulations depending on urgency (clause 18):

  • no later than 1 day after the date of receipt of the request for the document (urgent provision);
  • no later than 5 days in the usual case (clause 3 of article 6 of the law No. 129-FZ).

The state duty for the record sheet is not charged separately

The tax authorities do not charge a fee for issuing a document confirming changes to the Unified State Register of Legal Entities. But for the very introduction of changes, the organization must pay a state fee of 800 rubles. (Subclause 3, Clause 1, Article 333.33 of the Tax Code of the Russian Federation).

If the tax authorities have not issued a record sheet in the Unified State Register of Legal Entities, contact a higher authority or court

Obtaining information from the register is sometimes ordered by a dispute with the tax authorities. Some of the situations are resolved by the parties at the pre-trial level. For example, there are cases of violation of the deadlines for issuing entry sheets in the Unified State Register of Legal Entities. Usually, when this happens, companies file complaints with higher tax authorities and only then go to court. It is often better to wait a while or get a request from the lead inspectorate approved. Tax authorities avoid transferring deliberately losing cases to court (for example, when deadlines are directly established by law and there is every reason for registration). But at the same time, a number of disputes are transferred to arbitration courts.

So, the organization has asked to oblige the Federal Tax Service to perform a number of registration actions and amend the register. The tax authority earlier refused the company, as its officials did not register the decision to increase the capital with a notary. Accordingly, the entry sheet in the Unified State Register of Legal Entities was not issued. The courts of first instance and the courts of appeal agreed that the FTS applied the rules of law that came into force after the decision was made by the participants. When registering changes, you must use the legislation at the time of the fact economic activity... As a result, the company won the case in all three instances. The court ordered the tax authorities to register the changes and issue an entry sheet to the Unified State Register of Legal Entities ().


Due to changes in legislation, for 3 years already, certificates confirming the introduction of amendments to the Unified State Register of Legal Entities have been canceled. They were replaced by record sheets. They contain all the information about what changes and when were made, on the basis of what acts and protocols. Despite the practice of use, not everyone understands how the record sheet differs from the extract from the Unified State Register of Legal Entities, and they often confuse them with each other.

When you need it

To make it clearer what we are talking about, consider an example. Let's say if general director of an enterprise was removed from office, then the record sheet will contain information about the previous manager, the date and reason for the elimination, information about the new manager. If you lose it, you can order it again. What is the difference between a record sheet and an extract from the Unified State Register of Legal Entities, we will consider a little later.

The first may be needed by an organization when concluding large-scale transactions, signing long-term contracts for significant amounts. They give it out in several cases, including the loss of what was provided. In this case, the certificate shall include:

  • date of issue, number and series of the old document;
  • the reasons for the request for re-acquisition;
  • new document data.

It's time to consider the differences between the Unified State Register of Legal Entities and the extract. Indeed, very often, business leaders take these words for synonyms and think that they are talking about the same thing.

Do not confuse

What is the difference between an extract and a record sheet for the Unified State Register of Legal Entities? It's simple: the first contains data from legal entities, and the second contains information about the changes made at a certain point in time.

To obtain, you must fill out the appropriate application. You need to indicate in it:

  • company details;
  • what information and for what time is required to provide;
  • legal addressto which the response should be sent.

An application and an invoice for payment are submitted to the tax authority. That is, services government agenciesauthorized to issue a certificate are not free. This procedure will cost the company from 200 to 1200 rubles, depending on the type of document and the required issuance time. To obtain detailed information, you must contact the tax authority, which is assigned to the organization at the place of registration. Employees are required to provide all information about the procedure and explain the mechanism of its passage. It should be remembered that the tax office must issue both documents upon request, and the refusal is illegal.

 

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