When filling out financial and accounting statements, it is necessary to indicate in the columns of the unified forms not only the name of the enterprise, the purpose of payment, etc., but also to enter digital codes in the fields with incomprehensible abbreviations. Some of them are intended to facilitate tax accounting, and some - statistical.
Tax reporting codes
Reporting codes entered in certain fields are intended to uniquely identify the taxpayer and facilitate automated accounting. So OGRN stands for the main state registration number. This is a unique number assigned to a legal entity when entering primary information about it in the unified state register - the Unified State Register of Legal Entities. OGRN number consists of 13 digits. The first digit - 1 - if the information is entered for the first time; and 2 if changes are made to them. The next two digits are the year when the entry was made, then - the region number of 2 digits and the two-digit code of the registering authority - the tax inspectorate that issued the OGRN. The digits from the 8th to the 12th position are the ordinal number of the record about this enterprise in the Unified State Register of Legal Entities, the 13th digit is the control one.
For tax reporting, KPP is also used - the code of the reason for registration. It consists of 9 digits: the first two are the region code, the next two are the tax office code, then the two-digit reason code, and the last three digits are the serial number. Reason code 01 means that this is a Russian company registered at its location. Codes: 02-05, 31 and 32 - registration at the location of the subsidiary, 06-08 - at the place of real estate belonging to this company, 10-29 - registration at the location of the vehicles. Code 30 means that the company is a tax agent that is not registered as a taxpayer. For foreign companies, codes 51-99 are allocated.
Another tax code is OKATO, an abbreviation for the all-Russian classifier of objects of administrative-territorial division. It allows you to identify a company by its location. This code must be indicated on all financial and payment documents when transferring taxes and other payments to the budget. If the OKATO code is entered incorrectly, the payment may be sent to the wrong place, which threatens the company with penalties and fines for failure to comply with the payment deadlines.
Statistical accounting and reporting codes
Statistical reporting codes are also designed to simplify the automated processing of data on enterprises registered in the Russian Federation. OKPO stands for the All-Russian Classifier of Enterprises and Organizations. It consists of 8 or 10 digits. This number is assigned in the process of registering an enterprise after registering it with Rosstat. The numbers that make up this code indicate the main type of activity that the company plans to engage in. In the event that this type of activity changes, the company receives a new OKPO code.
