diff --git a/arm_statements/header.py b/arm_statements/header.py
new file mode 100644
index 0000000..a27c8e9
--- /dev/null
+++ b/arm_statements/header.py
@@ -0,0 +1,125 @@
+"""Шапка кандидата формы и тип-подсказка по ОКУД и заголовку (§12)."""
+
+import re
+from datetime import date
+
+from arm_statements.dates import parse_date
+from arm_statements.loader import Rules
+from arm_statements.model import Cell, DateField, DocumentType, HeaderCells, HeaderField, StatementHeader
+from arm_statements.text import fix_lookalikes, normalize_caption, normalize_label
+
+_INN_LENGTHS = (10, 12)
+_NOT_DIGIT = re.compile(r"\D")
+
+
+def _field(cell: Cell | None) -> HeaderField:
+    if cell is None:
+        return HeaderField(None, None, None)
+    return HeaderField(cell.text, cell.confidence, None)
+
+
+def _stripped(cell: Cell | None) -> HeaderField:
+    if cell is None:
+        return HeaderField(None, None, None)
+    return HeaderField(cell.text, cell.confidence, cell.text.strip() or None)
+
+
+def _digits(cell: Cell | None) -> HeaderField:
+    """Только цифры текста (пусто — None); двойники не заменяются."""
+    if cell is None:
+        return HeaderField(None, None, None)
+    return HeaderField(cell.text, cell.confidence, _NOT_DIGIT.sub("", cell.text) or None)
+
+
+def _inn(cell: Cell | None) -> HeaderField:
+    base = _digits(cell)
+    if base.value is not None and len(base.value) not in _INN_LENGTHS:
+        return HeaderField(base.text, base.confidence, None)
+    return base
+
+
+def _report_date(cell: Cell | None, rules: Rules) -> DateField:
+    if cell is None:
+        return DateField(None, None, None)
+    value: date | None
+    if isinstance(cell.value, date):
+        value = cell.value
+    else:
+        value = parse_date(fix_lookalikes(cell.text, rules.lookalikes), rules)
+    return DateField(cell.text, cell.confidence, value)
+
+
+def _okud(cell: Cell | None, rules: Rules) -> HeaderField:
+    if cell is None:
+        return HeaderField(None, None, None)
+    match = rules.headers.okud_code.search(normalize_label(cell.text))
+    return HeaderField(cell.text, cell.confidence, match.group(0) if match else None)
+
+
+def _units(cell: Cell | None, okei: HeaderField, rules: Rules) -> HeaderField:
+    base = _field(cell)
+    if cell is not None:
+        caption = normalize_caption(cell.text)
+        for pattern, canonical in rules.units.spellings:
+            if pattern.search(caption):
+                return HeaderField(base.text, base.confidence, canonical)
+    if okei.value is not None:
+        return HeaderField(base.text, base.confidence, rules.units.okei.get(okei.value))
+    return base
+
+
+def parse_header(cells: HeaderCells, rules: Rules) -> StatementHeader:
+    """Шапка кандидата: текст и уверенность — из ячейки, значение — по правилам поля."""
+    okei = _digits(cells.okei)
+    return StatementHeader(
+        organization_name=_stripped(cells.organization_name),
+        inn=_inn(cells.inn),
+        report_date=_report_date(cells.report_date, rules),
+        units=_units(cells.units, okei, rules),
+        okud=_okud(cells.okud, rules),
+        okpo=_digits(cells.okpo),
+        okopf=_digits(cells.okopf),
+        okfs=_digits(cells.okfs),
+        okei=okei,
+        address=_stripped(cells.address),
+        needs_review_fields=(),
+    )
+
+
+def _type_by_okud(text: str | None, rules: Rules) -> DocumentType | None:
+    if not text:
+        return None
+    label = normalize_label(text)
+    for doc_type, patterns in rules.headers.okud.items():
+        if any(pattern.search(label) for pattern in patterns):
+            return doc_type
+    return None
+
+
+def type_hint(okud_text: str | None, title_text: str | None, rules: Rules) -> DocumentType | None:
+    """Тип по ОКУД, иначе по заголовку формы; заголовки колонок не участвуют."""
+    by_okud = _type_by_okud(okud_text, rules)
+    if by_okud is not None:
+        return by_okud
+    if not title_text:
+        return None
+    label = normalize_label(title_text)
+    for doc_type, patterns in rules.headers.form_titles.items():
+        if any(pattern.search(label) for pattern in patterns):
+            return doc_type
+    return None
+
+
+def is_continuation(text: str | None, rules: Rules) -> bool:
+    """Маркер страницы-продолжения «Форма 0710001 с.2» (ОКУД из словаря не обязателен)."""
+    if not text:
+        return False
+    label = normalize_label(text)
+    return any(pattern.search(label) for pattern in rules.headers.continuation)
+
+
+def continuation_type(text: str | None, rules: Rules) -> DocumentType | None:
+    """Тип по ОКУД из маркера продолжения; не маркер или неизвестный ОКУД — None."""
+    if not is_continuation(text, rules):
+        return None
+    return _type_by_okud(text, rules)
diff --git a/arm_statements/tests/test_header.py b/arm_statements/tests/test_header.py
new file mode 100644
index 0000000..071216e
--- /dev/null
+++ b/arm_statements/tests/test_header.py
@@ -0,0 +1,56 @@
+from datetime import date
+
+from arm_statements.header import continuation_type, is_continuation, parse_header, type_hint
+from arm_statements.loader import Rules
+from arm_statements.model import DocumentType, HeaderCells
+from arm_statements.tests.builders import hdr
+
+
+def test_inn_digits_only_without_lookalikes(rules: Rules) -> None:
+    head = parse_header(hdr(inn="|7700000000|"), rules)
+    assert head.inn.value == "7700000000"
+    dirty = parse_header(hdr(inn=("3|1 21 2|", 80.0)), rules)
+    assert dirty.inn.value is None
+    assert (dirty.inn.text, dirty.inn.confidence) == ("3|1 21 2|", 80.0)
+
+
+def test_units_by_text_then_okei(rules: Rules) -> None:
+    assert parse_header(hdr(units="в тыс. рублей"), rules).units.value == "тыс. руб."
+    by_okei = parse_header(hdr(okei="384"), rules)
+    assert (by_okei.units.value, by_okei.okei.value, by_okei.units.text) == ("тыс. руб.", "384", None)
+    assert parse_header(hdr(units="руб."), rules).units.value == "руб."
+
+
+def test_report_date_and_codes(rules: Rules) -> None:
+    head = parse_header(hdr(report_date="30.09.2О25", okud="Форма по ОКУД 0710001", okopf="12267"), rules)
+    assert head.report_date.value == date(2025, 9, 30)
+    assert (head.okud.value, head.okopf.value) == ("0710001", "12267")
+
+
+def test_type_hint_okud_wins(rules: Rules) -> None:
+    assert type_hint("0710002", "Бухгалтерский баланс", rules) is DocumentType.INCOME
+    assert type_hint("Форма по ОКУД 0710001", None, rules) is DocumentType.BALANCE
+    assert type_hint("0710005", None, rules) is DocumentType.DISCLOSURE
+    assert type_hint(None, "Пояснения к бухгалтерскому балансу", rules) is DocumentType.DISCLOSURE
+    assert type_hint(None, "Отчет о прибылях и убытках", rules) is DocumentType.INCOME
+    assert type_hint(None, "Бухгалтерская отчетность", rules) is None
+
+
+def test_continuation_marker(rules: Rules) -> None:
+    assert continuation_type("Форма 0710002 с.2", rules) is DocumentType.INCOME
+    assert continuation_type("Бухгалтерский баланс", rules) is None
+    assert is_continuation("Форма 0710000 с. 3", rules) and continuation_type("Форма 0710000 с. 3", rules) is None
+    assert not is_continuation("Бухгалтерский баланс", rules) and not is_continuation(None, rules)
+
+
+def test_type_hint_uses_label_normalization(rules: Rules) -> None:
+    assert type_hint(None, "ОТЧЁТ О ФИНАНСОВЫХ\nРЕЗУЛЬТАТАХ", rules) is DocumentType.INCOME
+
+
+def test_absent_cells_and_empty_values(rules: Rules) -> None:
+    head = parse_header(HeaderCells(), rules)
+    assert (head.inn.text, head.inn.confidence, head.inn.value) == (None, None, None)
+    assert head.report_date.value is None and head.needs_review_fields == ()
+    blank = parse_header(hdr(okpo="  ", organization_name="  ООО «Пример»  "), rules)
+    assert blank.okpo.value is None
+    assert blank.organization_name.value == "ООО «Пример»"