In accounting and financial documents, the combination of OKPO is very common. What is this abbreviation - not everyone knows. Meanwhile, this is one of the most important codes characterizing the activities of any legal entity.
What he really is?
OKPO is a commonly used abbreviation obtained from the first letters meaning the name of the statistical classifier, namely, the All-Russian Classifier of Enterprises and Organizations.
The main code of any enterprise, organization, entrepreneur, on the correctness of which largely determines the continued existence of an economic entity - this is how most economists interpret the concept of OKPO. What is this can be understood by studying the Order of Rosstat dated July 29, 2008 under No. 174. It covers the purpose, classification and characteristics of OKPO, the procedure for making clarifications and changes.
What is it for?
The state OKPO code is required for registration and statistical accounting of economic entities. Unambiguous identification of any economic subject of the Russian Federation - this is how the main function of the OKPO code can be formulated. That this makes it possible to quickly find any company or entrepreneur in the databases of Rosstat is quite obvious.
In addition, the code is used:
- as the main identifier for interdepartmental exchange of information;
- for the integration of all federal databases of various departments and ministries;
- to create a common information space of the Russian Federation;
- To ensure data comparability
- to organize a quick search for information.
Changes to OKPO codes can only be made by Rosstat.
How is it assigned?
The objects of classification according to the OKPO code are absolutely all legal entities: enterprises and organizations of any form of ownership, their branches, representative offices, organizations that operate without forming a legal entity, and individual entrepreneurs.
The principles for generating the code are described in the Decree of the Gosstandart of Russia dated 30.12.1993 No. 297. They are quite simple: the code has an 8-bit structure for organizations and a 10-bit structure for
individual entrepreneurs. The first 7 or 9 digits - in fact, the number, the last digit - the encrypted key.
The code is assigned for the entire period of existence of a legal entity (by the way, regardless of changes that have occurred to it) until its liquidation. After liquidation, information about the economic entity is removed from all databases where its OKPO of the entrepreneur or organization is used.
After 10 years, a newly formed legal entity can sometimes be assigned the previously used OKPO code. That this can lead to the fact that different organizations will be assigned the same code is insignificant, since it will not affect the activities of the new business entity.
How to get it?
The assignment of an OKPO code to an organization by Rosstat authorities takes into account information from the Unified State Register of Legal Entities that they receive electronically from tax authorities. In addition, the organization must provide a statement signed by the head, as well as a specific package of title documents. Organizations must submit to Rosstat copies of:
- extracts from the register;
- charter;
- decisions (minutes) of the meeting by which the head is appointed;
- certificates of OGRN;
- TIN certificate.
A complete list of necessary documents can be found in the regional authorities of Rosstat. Notification of codes assigned to the organization by the statistical authorities is sent by mail or provided electronically.
OKPO for IE is assigned in a simplified manner, with the notification of codes sent only to those entrepreneurs who are required to provide statistical reporting. The remaining individual entrepreneurs may receive a notification if they apply to their territorial authority of Rosstat with a request.
How can I use it?
The OKPO code is a necessary requisite, its use in financial documents is mandatory. For example, the OKPO code should be indicated:
- on the letterhead of the organization, entrepreneur;
- in the details of the parties at the conclusion of any contracts.
Without this code, it is impossible to perform most legally significant actions, for example, opening a bank account or registering with extra-budgetary funds.
How to recognize him?
Novice accountants often wonder: "Where can I see OKPO?" A fixed list of these codes does not exist, since legal entities are organized and liquidated daily. To clarify OKPO of your own organization, it is enough to contact the Rosstat authorities with an official request. In response, the territorial authority of Rosstat sends a letter stating all statistics codes assigned to a particular legal entity.
You can find the OKPO code if the TIN and BIN of the organization or entrepreneur are known. It is necessary to contact the Inspectorate of the Federal Tax Service at the place of registration with a request for the issuance of an extract from the Unified State Register of Legal Entities for legal entities and an extract from the Unified State Register of Enterprises for individual entrepreneurs. Both of these extracts contain basic information about the economic entity, among which there is the desired code.
An extract on paper can be sent by registered mail, or it can be obtained directly from the Inspectorate of the Federal Tax Service. Today you can get extracts on the official portal of the Federal Tax Service. The data contained in the unified state registers are publicly available, therefore, everyone can get the information contained in them.