Federal Tax Service check yourself and your counterparty. How to check a counterparty by TIN in the tax office? For a quick check of the counterparty, the Federal Tax Service offers its own free service

How to exercise due diligence when choosing a counterparty? You can independently collect all the information about partners. Or you can use a convenient service to check yourself and your counterparty. In a few seconds you will receive an opinion on the risks of the business and tax audit.

Tax authorities require due diligence when choosing counterparties. Ignoring this requirement can lead not only to additional taxes and fines. A taxpayer who has not shown prudence can himself become unreliable in the eyes of his counterparties. We will tell you how to reduce business risks and check yourself and your counterparty.

Why check counterparties

Trustworthiness checks are necessary for both suppliers and buyers. After all, verification has two main purposes:

Reduce tax risks,
Reduce the risks of financial losses.

FTS Order No. MM-3-06 / [email protected] from 30.05.2007. lists criteria for counterparty due diligence. The inspectors themselves check the companies according to the same criteria. If a company shows signs of a one-day run, then problems will arise not only for it, but also for its counterparties. Therefore, it is important to check your suppliers and buyers.

Any organization or entrepreneur can collect data about partners. If a disputable situation arises, the taxpayer will have more chances to defend his case. It is enough to prove that the partner was checked according to the criteria specified in the Order of the Federal Tax Service No. MM-3-06 / [email protected] from 30.05.2007. If there is evidence of discretion, the court will lean in your direction.

Why check yourself? First, to evaluate yourself according to the criteria of the reviewers. This will help reduce the risks of inspections and claims from controllers. For example, if your company is mistakenly listed as untrustworthy, you can eliminate the signs of a fly-by-night.

Secondly, to look at your company through the eyes of counterparties. Then you can strengthen your weak sides and increase your own attractiveness in the eyes of potential customers.

How to check yourself and your counterparty yourself and for free

You can check contractors yourself and completely free of charge, all the necessary sources are in the public domain. A big minus of self-checking is the laboriousness of the process. We will tell you what to check.

Copies of documents

Ask buyers and suppliers for copies of the following documents:

Statutory documents,
Extract from the Unified State Register of Legal Entities,
Tax returns for VAT and income tax for the last three years,
Financial statements for the last three years,
Analysis of account 68,
A certificate from the Federal Tax Service Inspectorate on the state of settlements with the budget.

If the counterparty's activities are subject to licensing, ask for a copy of the license. Its absence can be decisive when the court makes a decision not in your favor (Letter of the Federal Tax Service of Russia dated 11.02.2010 N 3-7-07 / 84, Resolution of the FAS VSO dated 25.03.2010 in case N A19-15776 / 09, dated 08.10.2009 in case No. A33-17712 / 08).

Resources for checking yourself and your counterparties

Check the counterparty on the FTS website:

In the service "Business Risks: Check Yourself and Your Counterparty",
In the register of disqualified persons,
In the register of addresses of mass registration,
In the register of mass founders or leaders,
In the register of persons who refused to participate in the management of the organization.

Then visit the Arbitration Cases File and the Federal Bailiff Service base. This is not a complete list, it is possible to check with other resources.

Business reputation

According to the courts, a positive business reputation is an important criterion for the reliability of a partner (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 05.25.2010 N 15658/09).

For rate business reputation you can use open sources, for example, look at publications that mention the company. Evaluate in which key (positive or negative) it is mentioned. You can see the reviews about the company, its counterparties and employees. And also ask for letters of recommendation from other companies.

What else to pay attention to

The actual location of the company, its production and retail space,
Documentary confirmation of the authority of the head,
The reality of fulfilling the terms of the contract (availability of production facilities, Vehicle, qualified personnel, etc.).

Risk assessment

So, you have done all the work, spent time and collected a whole dossier on the counterparty. Does this give a guarantee of protection from tax claims? You will be surprised, but no.

Too large a package of documents, in the opinion of the inspectors, can be regarded as collusion between companies. In their opinion, an unnecessary volume of documents was collected on purpose to confuse the inspectors. In a letter dated 13.07.2017 No. ED-4-2 / [email protected] The FTS introduces such a concept as pseudo-prudence.

Electronic service "RNK: Checking contractors"

The service immediately offers to start searching for contractors. You can specify the TIN to immediately find the desired company or entrepreneur. You can also search by name.

Immediately under the name of the company, the service issues an opinion on the reliability of the company. One of the options is possible:

The company is reliable and the risks when working with it are minimal:

The company has signs of a one-day run and claims of inspectors may arise in working with it:

One-day counterparties can harm both the state in the event of tax evasion and the taxpayer, who will have to prove the validity of the tax benefit received when refunding VAT or when accounting for expenses for tax purposes of profits as a result of interaction with such unscrupulous counterparties.

The inspections are guided by the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53 "", which fixed the main signs of bad faith taxpayer and rules for their determination.

Taxpayers, on the other hand, may contact Public criteria
self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for conducting field tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]""), as well as clarifications of the financial authorities about in which case the taxpayer is considered to have fulfilled the obligation to check the counterparty.

In order to protect yourself from risks when conducting economic activity and possible claims from tax authorities, there are many opportunities to make sure of the good faith of a potential business partner.

We have highlighted a number of actions that, in the opinion of tax authorities and courts, should be taken in order to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out if a license was issued to a potential counterparty at sites of licensing authorities- the licensing authority will be its own for each type of activity. For example, the Rospotrebnadzor website allows you to search through the registers of licenses issued for activities related to the use of pathogens of infectious diseases and activities in the field of using sources of ionizing radiation.

7. Get acquainted with the annual accounting statements of the counterparty... In accordance with clause 89 of the Regulation on accounting and accounting statements v Russian Federation(approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the organization's annual financial statements are open to interested users(banks, investors, lenders, buyers, suppliers, etc.), who can familiarize themselves with it and receive copies of it with reimbursement of copying costs, and the organization should provide an opportunity for interested users to familiarize themselves with the accounting statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulation on the Federal State Statistics Service, approved by the Government of the Russian Federation dated June 2, 2008 No. 42, Rosstat dated May 20, 2013 No. 183 "On approval of the Administrative Regulations for the provision of Federal Service state statistics public service"Providing interested users with accounting (financial) reporting data legal entities operating on the territory of the Russian Federation ").

8. Examine the register of unscrupulous suppliers... Of course, a potential counterparty is not necessarily a participant in the procurement system for state and municipal needs, but there is such a possibility. Therefore, we still recommend that you go through this optional verification stage and search for the appropriate registry, updated by FAS Russia.

Advice

We recommend to develop local normative act on the organization and improvement of pre-contractual work with potential counterparties, which would indicate its goals, principles of activity and interaction of managers, supply and security services, lawyers and others officials the taxpayer in contact with potential counterparties, as well as listed documents that must be requested from counterparties and other persons. The courts also draw attention to the presence of such a local act (resolution of the FAS MO dated May 23, 2013 in case No. A40-98947 / 12-140-714). In addition, it makes sense to publish separate orders on the verification of a specific counterparty for subsequent confirmation of his innocence in the event of a conflict.

9. Check the authority of the person signing the contract. Courts often point to the need to verify powers as a condition for recognizing a taxpayer as good faith (FAS ZSO dated May 25, 2012 in case No. A75-788 / 2011, the Eighth Arbitration Court of Appeal dated September 20, 2013 in case No. A46-5720 / 2013) ... Moreover, if the taxpayer received all the necessary documents and information, but did not verify the authority of the counterparty's representative to sign the documents, this will be the basis for recognizing this taxpayer as unscrupulous (resolution of the Federal Antimonopoly Service of Moscow on July 11, 2012 in case No. A40-103278 / 11 -140-436).

When considering a case, in the event that the signatory refuses his signature on the documents, it is usually appointed handwriting examination- but sometimes it does without it (FAS UO dated June 30, 2010 No. F09-4904 / 10-C2 in case No. A76-39186 / 2009-41-833). However, more often the courts emphasize that a simple visual comparison of the signatures and the testimony of the taxpayer's representative cannot be considered a sufficient basis for recognizing that the documents were signed by unidentified persons (ruling of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148 / 2010).

And of course, the courts state the fact of the taxpayer's dishonesty if the authorized representative of the counterparty at the time of signing the documents died(The Supreme Arbitration Court of the Russian Federation of December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998 / 12 in case No. A65-14837 / 2011). On the other hand, the latter case cannot, in the opinion of the courts, testify to the receipt of an unjustified tax benefit if, prior to the conclusion of the disputed transaction, the taxpayer had a long-term economic relationship with the counterparty (FAS SKO dated April 25, 2013 No. F08-1895 / 13 in the case No. A53-12917 / 2012, resolution of the FAS ZSO dated October 27, 2011 No. F07-8946 / 11 in case No. A52-4227 / 2010).

Before signing documents, you should pay attention to the following:

is the transaction being made for your counterparty large;
has not expired term of office a representative of the counterparty (it is determined by the charter of the organization or by a power of attorney);
not limited whether charter powers of the director to conclude transactions, the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty... The courts emphasize that this is also regarded as a manifestation of the prudence of the taxpayer (FAS ZSO dated October 14, 2010 in case No. A27-26264 / 2009, FAS ZSO dated March 5, 2008 No. F04-1408 / 2008 (1506-A45-34) in case No. A45-5924 / 07-31 / 153, the Third Arbitration Court of Appeal dated October 11, 2013 in case No. A74-5445 / 2012, the Eleventh Arbitration Court of Appeal dated September 5, 2012 in case No. A55-1742 / 2012 ).

Moreover, the District Arbitration Courts confirm duty of tax authorities provide the requested information within the scope of information that is not recognized in accordance with tax secrets. Thus, the FAS ZSO emphasized that the inspectorate's refusal to provide information about the taxpayer's counterparty affects the rights of the latter related to obtaining tax benefits, taking into account the taxpayer's obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007 (77-A67-32) in case No. A67-1687 / 2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do this (resolution of the FAS MO dated September 14, 2010 No. KA-A40 / 10728-10 in case No. A40-4632 / 10- 115-57).

True, sometimes the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only the tax authorities have this authority (FAS SZO dated July 31, 2013 in case No. A13-8751 / 2012).

But even if the tax office refuses to respond to the request, the fact of his direction will indicate that the taxpayer wished to protect himself when choosing a counterparty and can serve as proof of due diligence in the future. In this case, it is important that the request is submitted personally to the office. tax office(a copy of the request with a mark of acceptance should remain on hand) or by mail with a receipt acknowledgment and a list of attachments (in this case, one copy of the inventory and the returned notice remain).

As we can see, the positions of the courts regarding the scope of actions that must be performed to verify the conscientiousness of the counterparty differ. True, sometimes the courts are a little cunning.

So, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, they were asked for notarized copies required documents... At the same time, the courts emphasize that in the field of tax relations there are presumption of good faith, and law enforcement agencies cannot interpret the concept of "bona fide taxpayers" as imposing additional obligations on taxpayers not provided for by law (resolution of the FAS MO dated January 31, 2011 No. KA-A40 / 17302-10 in case No. A40-30846 / 10-35 -187, resolution of the FAS MO dated December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4, resolution of the FAS MO dated July 22, 2009 No. KA-A40 / 6386 -09 in case No. A40-67706 / 08-127-308).

This understanding of good faith was developed by the Constitutional Court of the Russian Federation in October 16, 2003, No. 329-O, which is often referred to by taxpayers when substantiating their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, the courts often point to the need to request the relevant documents from the counterparty, emphasizing that these actions have for the taxpayer nature of duty(FAS PO dated July 14, 2010 in case No. A57-7689 / 2009, FAS ZSO dated July 20, 2010 in case No. A81-4676 / 2009).

Sometimes the attention of the courts can be drawn to other details - for example, the conclusion of an agreement for the "trial" delivery of goods small batch to check the counterparty (resolution of the Federal Antimonopoly Service of the Moscow District of December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4), the fact of registration of the counterparty in several days before the transaction (FAS UO dated November 28, 2012 No. F09-11410 / 12 in case No. A60-7356 / 2012), etc. The tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505 / 11 in case No. A41-23181 / 2010).

In conclusion, note that the presence just one sign of bad faith the counterparty, as a rule, is not an obstacle to the recognition of the tax benefit received by the taxpayer as unjustified. However, their combination often makes the tax inspectorates wary, and the courts - to make a decision not in favor of the taxpayer.

The privacy policy (hereinafter referred to as the Policy) is developed in accordance with Federal law from 27.07.2006. № 152-ФЗ "On personal data" (hereinafter - ФЗ-152). This Policy defines the procedure for processing personal data and measures to ensure the security of personal data in the vipiska-nalog.com service (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen when processing his personal data, including protecting the rights to privacy , personal and family secrets. In accordance with the law, the vipiska-nalog.com service carries informational character and does not oblige the visitor to make payments and other actions without his consent. The collection of data is necessary solely for contacting the visitor at his request and informing about the services of the vipiska-nalog.com service.

The main provisions of our privacy policy can be summarized as follows:

We do not share your personal information with third parties. We do not share your contact information with the sales department without your consent. You independently determine the amount of disclosed personal information.

Collected information

We collect personal information that you knowingly agreed to disclose to us in order to obtain detailed information about the company's services. Personal information comes to us by filling out a questionnaire on the site vipiska-nalog.com. To receive you need to detailed information about services, cost and types of payments, you need to provide us with your address Email, name (real or fictitious) and phone number. This information is provided by you voluntarily and we do not check its accuracy.

Use of the information received

The information you provide when filling out the questionnaire is processed only at the time of the request and is not saved. We only use this information to send you the information you subscribed to.

Providing information to third parties

We take your privacy very seriously. We will never provide your personal information to third parties, unless it may be directly requested. Russian legislation(for example, at the request of the court). All Contact Information that you provide to us is disclosed only with your permission. Email addresses are never published on the Site and are used by us only to contact you.

Data protection

The Site Administration protects information provided by users and uses it only in accordance with the adopted Privacy Policy on the Site.

We have brought together in one material all the services that will help to prove due diligence when choosing business partners.

Since June, a large-scale service of the Federal Tax Service

In the summer of 2017, the launch of the Transparent Business service of the Federal Tax Service failed. The service worked for a couple of days and went to bed.

We managed to test the service while it was still working. ...

There it was possible not just to break through the counterparty by name or TIN, but to make a sample of companies that have tax debts and other violations.

On the "Clerk"

The "Clerk" has a convenient and free service for checking counterparties: right now.

Other public services

https://service.nalog.ru/disqualified.do - register of disqualified persons.

http://egrul.nalog.ru - Unified State Register of Legal Entities (you can find out whether a legal entity is registered, whether it has been excluded from the register).

https://service.nalog.ru/uwsfind.do - information about legal entities and individual entrepreneurs for which documents are submitted for state registration.

http://www.vestnik-gosreg.ru/publ/vgr - messages of legal entities published in the journal "Bulletin of State Registration" on making decisions on liquidation, on reorganization, on authorized capital, on the acquisition by LLC of 20% of the authorized capital of another company, as well as other messages of legal entities, which they must publish in accordance with the law.

http://www.vestnik-gosreg.ru/publ/fz83 - information published in the journal "State Registration Bulletin" on the decisions taken by the registration authorities on the forthcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities.

https://service.nalog.ru/addrfind.do - register of mass registration addresses.

https://service.nalog.ru/svl.do - information about persons in respect of whom the fact of the impossibility of participation (management) in the organization is established (confirmed) in court.

https://service.nalog.ru/zd.do - information about legal entities that have tax arrears and / or have not submitted tax reports for more than a year.

http://fssprus.ru/iss/ip - data bank of FSSP enforcement proceedings.

http://reestr-dover.ru - register of canceled notarial powers of attorney.

http://services.fms.gov.ru/info-service.htm?sid=2000 - check against the list of invalid lost (stolen), issued on lost (stolen) passport blanks of a citizen of the Russian Federation, issued in violation of the established procedure, as well as invalid) passports of citizens of the Russian Federation.

http://kad.arbitr.ru - database of court cases of arbitration courts of the Russian Federation.

https://service.nalog.ru/bi.do - information on the availability of a decision to suspend transactions on the taxpayer's accounts with the bank (Bankinform service).

https://rospravosudie.com/ - modernized search for court cases, regions, lawyers.

The lion's share of refusals to deduct input VAT and recognize transaction costs are due to dishonest counterparties (TC). Insufficient verification of a future business partner, especially for a large transaction, can threaten not only with the risk of default on obligations under the contract, but also with claims of regulatory authorities on the claimed deductions and profit expenses. You can protect yourself by carefully checking your partner in all possible ways. At the moment there are more than 17 of them.

Almost every company at least once in its life faced a refusal to deduct value added tax and recognition of profit expenses due to an unscrupulous counterparty. The tax authorities recognize transactions with such persons as doubtful, the costs are unconfirmed and overstated, and the tax benefit is unjustified. A partner who, at the conclusion of the transaction, seemed reliable and quite real, is subsequently recognized by the tax authorities as a “one-day” or “transit company”. There is a reasonable question of how to check the counterparty before an important transaction and prove to the tax authority the exercise of due diligence and caution. There are several ways that can be divided into 5 groups:

Electronic services checks (FTS, FAS, FMS FSSP, RNP, etc.);
Requests to state authorities (tax inspectorates);
Provision of a package of documents from the transaction partner;
Personal meeting with the counterparty (his representative)
Interviewing companies and individual entrepreneurs that cooperated with this supplier / contractor / performer / seller;
Studying the website of the company / individual entrepreneur and reviews about it on the Internet

How to threaten an organization with cooperation with an unverified partner

Material losses, disrupted deals, “tarnished” reputation
Refusal to deduct (reduce) VAT;
Additional assessment of value added tax;
Refusal to recognize as justified expenses for the purpose of taxation of profits and reduction of the tax base for the disputable person;
Additional accrual of income tax (NP);
Bringing to tax liability for non-payment of VAT, NP;
Calculation of penalties, interest
Appointment of a field tax audit (GNP)

Interaction with a dubious company (entrepreneur) can become the basis for the appointment of GNP. This right is granted to the controlling authorities by clause 12 of the Concept of conducting field inspections:

This point assumes the use of tax evasion schemes, tax minimization. The use of "fly-by-night firms" is one such scheme. It consists in reducing the tax burden on VAT and profits, illegal refund of value added tax from the budget, unjustified recognition of profit expenses. Therefore, interaction with unverified companies (IE) recognized by the tax authorities as unscrupulous, "one-day", threatens the taxpayer with an on-site audit. The main document that guides the regulatory authorities in this situation is the FAS Plenum Resolution No. 53. It defines the main criteria for a person to exercise due diligence and care (DOI).

It should be noted that at the moment there is no clear list of actions, the commission of which will be an unequivocal confirmation of the manifestation of DOIO. Even if all of the following methods of verification are carried out, the tax authority may recognize the counterparty as unfair and the tax benefit unreasonable.

The reason is that at the moment taxpayers do not have the same rights that are granted to government agencies, in particular: interrogating the heads and founders of controversial counterparties, inquiries to banks and inspections at the place of registration, requesting documents, and much more. But the use of all possible ways checking a trading partner is more likely to save you from the risk of adverse consequences.

Electronic resources for checking a counterparty

Using the Internet sites of official government agencies, you can get basic information about a future business partner, find out if a legal entity is in the stage of bankruptcy, amendments to the Unified State Register of Legal Entities, whether the main persons of the company are disqualified, check the reliability of the basic data of legal entities, and much more.

Federal Tax Service website

It should be noted that a disqualified person does not have the right to sign documents on behalf of the company, therefore it is advisable to use this search when concluding large transactions.

If the counterparty is absent at the registration address, this is very often another sign of bad faith of the taxpayer, which the tax authorities refer to during the audit.

You can find out if the organization is a plaintiff or a respondent by referring to the file of arbitration cases.

When checking information using Internet resources, it is necessary to save screenshots of checks to confirm the fact of DOIO in case of claims from the tax authorities.

Obtaining an extract from the Unified State Register of Legal Entities

One of the main ways to check the legal capacity of an organization before concluding contracts is to obtain an extract from the state register. The performance of this action, even in the absence of other evidence, may serve as a basis for confirming the fact of the DOIO manifestation when choosing a business partner. You can get an extract from the Unified State Register of Legal Entities in two ways:

Through the tax authority;
Through electronic request on the website of the Federal Tax Service

To receive an extract in paper form it is necessary to pay for the services for its presentation in the amount of:

200 RUR - the term of receipt is five days from the date of receipt by the tax authority of the request;
400 RUR - urgent statement, the deadline for receipt of which is 1 day.

It is also necessary to make a request for the presentation of this statement. It is composed in any form. It must contain the name, INN, PSRN of your organization and counterparty, postal (email) address and telephone number of the applicant.

To receive an electronic statement, you must have Personal Area taxpayer or be registered on the FTS website.

Statement in in electronic format is provided free of charge, has an EDS and is equivalent to a paper one.

Receiving a package of documents from a future partner

A sign of conscientiousness and caution when choosing business partner the fact of requesting the last package of necessary documents will serve, including:

Charter;
Certificate of state registration;
Certificate of registration with the tax authority;
Decision on the election (appointment) of the head of the legal entity;
License or certificate of admission to certain types of work (SRO)

You can check the license on the corresponding type of work on the website. The validity of the data of the SRO certificate - on the website self-regulatory organization, as well as requesting an extract from the register of SRO members.

It should be noted that specified documents must be valid not only at the time of conclusion of the contracts, but also at the date of recognition of expenses.

Documents confirming the authority of persons entitled to act without a power of attorney.

Such documents are: a copy of the passport of such a person, a copy of the order of employment, a copy of the protocol general meeting founders, a copy of a bank card, a power of attorney, if such a person is not the head of the organization.

Copies must be certified by the seal and signature of the person concerned.

It is also advisable to verify the signatures in the passport and bank card.

You can verify the authenticity of the identity document on the FMS website.

You can also request from the organization additionally:

Certificate on the status of settlements with the budget;
Letters of recommendation from companies cooperating with this legal entity;
Certificate of the value and quantity of fixed assets;
About availability labor resources;
Balances and reports financial results
Business partner website and reviews
It is also worthwhile to carefully study the company's website, if it contains TIN and certificate numbers, compare them with documents received on purpose. It is also necessary to carefully check the reviews about the organization on the Internet.

Personal meeting with the CEO

Before concluding a deal, a major contract, it is better to meet with the director or manager in person. Very often, transactions carried out "in absentia" and by mail raise doubts among the tax authorities and, as a rule, are justified.

In conclusion, it should be noted that all of the above checks of the counterparty, even in aggregate, cannot serve as a 100% confirmation that the organization will turn out to be a bona fide taxpayer, but they will help to confirm the fact of the DOIO manifestation when choosing a party to the contract. As a rule, even if the tax authorities refuse to deduct and recognize the costs of a disputable legal entity, the courts side with the conscientious taxpayer if they have documents confirming that they have demonstrated DPI.

You can also get acquainted with these and other methods of checking legal entities in the following video:

Summarizing the above, we will briefly reflect the ways to check the future partner for reliability:

Through the Internet resources (the website of the Federal Tax Service, FMS, FAS, FSSP, Registers of unscrupulous suppliers and information about the facts of the activities of legal entities);
Request for a package of documents;
Obtaining an extract from the state register;
Checking the company's website and reviews;
Personal meeting with the head of the organization