What does the regul record sheet look like. Extract from the unified state register of individual entrepreneurs (egrip). Who can request an extract

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

What it is
A record sheet from the USRIP 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 September 12, 2016 N MMV-7-14 / [email protected] :

Record sheet
One 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 (specify the required one)

__________________________________________________________________________,
surname, name and (if any) patronymic

main state registration number (OGRNIP)

The entry 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 responsible person Signature Surname, initials

Difference from certificate and extract from USRIP

The EGRIP record sheet is practically no different in functionality. He actually replaced the IP Registration Certificate and the Extract from the USRIP. In fact, after registration actions with an individual entrepreneur, a Record Sheet is issued from the USRIP indicating 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. As a result, it was decided to abolish certificates altogether, apparently in order to save on protected forms.

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

Below is a sample of the USRIP Entry Sheet:

How to get a USRIP record sheet, where to get

The USRIP record sheet can be obtained in several cases.

Certificate of state registration IP and EGRIP record sheet: sample

From 01/01/2017, legal entities and individual entrepreneurs (hereinafter referred to as individual entrepreneurs) receive only an entry sheet in the Unified State Register to confirm the fact of state registration legal entities or the Unified State Register of Individual Entrepreneurs (hereinafter referred to as the EGRIP), respectively (see order of the Federal Tax Service of the Russian Federation dated September 12, 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 of the form of 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 considered 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 protected forms, the USRIP record sheet is issued on a simple form without special details and protective elements.

Such a document may be issued on hard copy, and directed to in electronic format. In both cases, its legal force will be equal (clause 3, 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 USRIP record sheet, 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;
  • making changes 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 term 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 - in case of state registration of an individual as an individual entrepreneur;
  • no more than 5 working days - in other cases considered by us.

An application and a set of documents can be submitted through:

  • personal appeal of the applicant to the registration authority (including through a representative);
  • appeals to the multifunctional center;
  • appeals through the public services portal (for information on how to register a legal entity using this resource, read our article “Registration of a legal entity on the public services portal”);
  • 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);
  • transmission by mail.

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

When accessing remotely through electronic communication channels (including state Internet resources), the document is also sent to the user in electronic form, although a paper version may also be provided upon 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 relevant state register, including the state registration of an individual in such capacity, registered changes in information about the individual entrepreneur, and the termination of activity by an individual as an individual entrepreneur. Such a document, based on the results of the registration procedure, is issued by the bodies of the Federal Tax Service of the Russian Federation.

The Ministry of Finance of Russia clarified that for individual entrepreneurs registered starting from January 1, 2017, the details of the state registration certificate are the data of the USRIP Record Sheet on the date the IP entry was made in the 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 certificate forms that are protected printing products is provided. The order came into force on January 1, 2017.

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

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 present in connection with the cancellation of certificate forms that are protected printed products and the approval of form No. P60009 “Record sheet Unified State Register of Individual Entrepreneurs"?

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

Based on this norm, in the form of an invoice, approved by Government Decree No. 1137 of December 26, 2011 "", the details of the certificate of state registration of IP are provided.

Until 2017, in accordance with the document confirming the fact of making an entry about an individual entrepreneur in the USRIP, there was a Certificate of state registration of an individual as an individual entrepreneur in the form No. Р61003. The certificate contained information on the date of its issue, on the tax authority that issued the Certificate, on the date of making an entry about the individual entrepreneur in the USRIP and the main state registration number (OGRNIP), as well as the series and number of the form.

At the same time, the issuance of the Certificate from January 1, 2017 was canceled. From the indicated 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 the form No. Р60009. 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 an individual entrepreneur in the USRIP and OGRNIP.

The company has registered in the register of legal entities or has made changes to its information. These operations are confirmed by the Federal Tax Service with the help of an entry 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 an entry 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

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

The use of the registry is governed 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;
  • information about the lack of information requested.

The law specifically fixed 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 issues it to the company when it is registered in the register or makes changes to the previous entry. The department approved the form of the document, this is form No. Р50007 (order of the Federal Tax Service).

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

  1. In different situations. The extract contains summary data for the company at the time of issue. It reflects the history of the company, changes in its documents and economic life. The entry 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 a company that has registered or made changes.
  3. In different form. The extract form was approved in Appendix 2 to the Administrative Regulations for the provision of information to the Federal Tax Service (approved). How the record sheet in the Unified State Register of Legal Entities should look like, the Federal Tax Service indicated in order No. MMV-7-14 / [email protected]

How and where to get a record sheet 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 a company or changes in its accounting information. It is issued by the FTS. This document includes:

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

Please note that from April 29, 2018, the Federal Tax Service issues lists of entries in the Unified State Register of Legal Entities and other documents only in electronic form. Each document is certified by the tax authorities with an enhanced qualified electronic signature. To receive 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.

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

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

Delivery time depends on circumstances.

It will not take much time to receive the Unified State Register of Legal Entities. The tax office that made the change to the register itself will send it no later than the next day from the date of registration of the change (clause 3, 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 a document (urgent provision);
  • no later than 5 days in the usual case (clause 3, article 6 of law No. 129-FZ).

The state duty for the record sheet of the Unified State Register of Legal Entities is not charged separately

The tax authorities do not charge for the issuance of a document confirming the introduction of amendments to the Unified State Register of Legal Entities. But for the very introduction of changes, the organization must pay a state duty in the amount of 800 rubles. (signature 3, clause 1, article 333.33 of the Tax Code of the Russian Federation).

If the tax office has not issued an entry sheet in the Unified State Register of Legal Entities, contact a higher authority or court

Obtaining information from the registry is sometimes ordered by a dispute with the tax office. Some situations are resolved by the parties at the pre-trial level. For example, there are cases of violation of the deadlines for issuing lists of entries 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 the request approved by the governing inspectorate. The tax authorities avoid transferring obviously losing cases to court (for example, when the deadlines are directly established by law and there are all grounds for registration). But at the same time, a number of disputes go to arbitration courts.

Thus, the organization requested to oblige the Federal Tax Service to perform a number of registration actions and make changes to the register. The tax authority had previously refused the company, as its officials not registered with a notary a decision to increase capital. Accordingly, the record sheet in the Unified State Register of Legal Entities was not issued. The courts of first instance and appeal agreed that the Federal Tax Service applied the rules of law that came into force after the decision was made by the participants. When registering changes, it is necessary to 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 office to register the changes and issue an entry sheet in the Unified State Register of Legal Entities ().


Due to changes in legislation, certificates confirming the introduction of changes in the Unified State Register of Legal Entities have been canceled for 3 years already. They were replaced by record sheets. They contain all the information about what changes were made and when, 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 it's needed

To make it clearer what is at stake, consider an example. Let's say if CEO of some enterprise was removed from his post, then the record sheet will contain information about the previous head, the date and reason for the elimination, information about the new manager. If lost, it can be re-ordered. 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 the organization when concluding large-scale transactions, signing long-term contracts for significant amounts. It is issued in several cases, among which is 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 reacquisition;
  • new document data.

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

Don't confuse

What is the difference between an extract and a record sheet of 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 apply, you must fill out an application. It needs to specify:

  • company details;
  • what information and for how long it is required to provide;
  • legal address The to which the response should be sent.

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

 

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