What is VAT and how to get it

in employment among other necessary documents and is VAT.For many, the question arises, what is the VAT?For what it is and why we should always be numbered?Ten years ago, on this occasion we were serious disputes.Especially religious citizens to learn about the need to give each person room, remembered the so-called number of the beast, sincerely believing that this inn and they will.Another was just too lazy to spend their time on the waiting list for another "piece of paper".However, over time it became something quite ordinary, its existence is no surprise.However, the need for this document is still understandable not for everyone.

What INN individual

Inn - a unique number of a citizen of the tax system.Everyone knows that any income received in Russia need to pay tax.To keep track of tax liability and repayment of debt, the tax is introduced numbering of citizens.

identification number is carried out by treatment of the citizen to the tax on a residence where you will write an application

for a VAT number and provide all the necessary documents:

  • photocopy of your passport;
  • photocopy of the birth certificate (if the passport is not);
  • photocopy of the document confirming the place of residence (if the passport is no stamp on registration).

Depending on the characteristics of the tax number will be assigned to either immediately when handling, or within a few days (usually five).INN physical persons - is a sequence of 12 digits (Arabic).The first two digits describe the code of the subject of the Russian Federation.The next two - the code of the tax department.In six subsequent figures reflected a record number of taxpayers.The latter is a two-digit number is the verification and displays the correct number.After assigning numbers to the taxpayer is issued a certificate of registration - A4 sheet containing the personal data of the taxpayer and his identification number.

Recently, it became possible to obtain TIN through the Internet.It is enough to request a tax portal.You can also track the status of the application.This method is good because it can be ordered directly from the home or workplace, without wasting time on a hike in the tax.INN individual entrepreneur is no different from the usual, so the sole proprietorship is not necessary to obtain more than one number.

What INN legal entity

Register as taxpayers need and legal persons.Assigning numbers and obtaining evidence in this case is carried out at the time of registration.Get ready INN should an employee who has the right signature.Currently INN order businesses in the online mode is not possible.

Tax number of legal entities is a combination of ten digits, the first of which reflect the subject of the Russian Federation, and the tax code.Another five digits - is just the number of tax records in the USRRE.The last digit is used to verify the numbers.

What is the TIN of foreign legal entity

If a legal person registered abroad, but in Russia carries out activities subject to Russian taxation, it must also receive the VAT.This number is a sequential combination of ten digits, but the first four of them will always be "9909".

Replacement and for refusing INN

TIN assigned to each person (whether a physical or legal entity) only once, for a lifetime (operating time).In case of loss thereof shall be issued a duplicate, which must apply to the local tax.After a person's death or termination of the legal entity TIN can not be assigned to another entity.VAT can not be replaced in the case of change of personal data rights (names, place of residence) and the reorganization of the enterprise.

Any citizen can stop receiving INN and use of the identification number in the documents.To do this you need to write an application to the tax.Legal entities do not have such a right.