Can a private enterprise have a separate division? Is it necessary for an individual entrepreneur to open a separate division?

An individual entrepreneur is an individual. Registration of an individual as an individual entrepreneur does not equate him to legal entities. As a result of this, IP separate division in the sense given to it by civil and tax legislation, it cannot have. However, this does not prevent an individual entrepreneur from carrying out commercial activities in any place using various forms organization of activities.

Entrepreneur and separate division

Entrepreneurs, wondering whether an individual entrepreneur can have a separate division (hereinafter also referred to as an OP), often do not proceed from the legally established concept of an OP, but are based on some idea of ​​the form entrepreneurial activity with an extensive network carried out on behalf of one person.

Therefore, in order to dispel illusions and eliminate misunderstandings in this matter, it is necessary to refer to the definition of the concept of “separate division”, which is established by law Russian Federation.

From paragraphs 1, 2 of Article 11 of the Tax Code of the Russian Federation and Article 55 of the Civil Code of the Russian Federation, it follows that a separate division of a legal entity is understood as a branch, representative office or other division of an organization, the location of which does not coincide with the parent organization.

Thus, the creation of a separate division in the sense given to it by civil and tax legislation is the prerogative of legal entities, not individuals.

It should also be taken into account that, on the basis of paragraphs 1, 3 of Article 23 of the Civil Code of the Russian Federation, from the moment of appropriate registration as an individual entrepreneur, an individual has the right to carry out commercial activities and is subject to part of the norms of civil legislation regulating the activities of organizations. However, based on the essence of legal relations for the creation of an OP, the corresponding rules are not applicable to individual entrepreneurs.

Can an individual entrepreneur have a separate division not provided for by law?

Another sign of a separate division of an organization is the presence of jobs created for a period of one month or more. Such places must be stationary. The absence of appropriate places indicates that a separate division has not been created by a legal entity.

For individual entrepreneurs There are no rules for separating commercial activities in any form.

In this regard, an individual entrepreneur is free from legislative regulation in this domain. Consequently, a private businessman has the right, at his discretion, to create any structures and workplaces in any location and for any period of time. At the same time, he can call such structures whatever he wants.

For example: “Representative office of IP Smirnova A.A. in Ryazan" or "Rostov firm IP B.B. Shubina."

The scope of activity and scope of powers of such a division (within the framework of the legislation of the Russian Federation) depend solely on the will of the individual entrepreneur.

Such a division of the entrepreneur will be regulated by the relevant legislation upon the fact of carrying out activities in a specific area. But from the point of view of the law, this will be the activity of an individual entrepreneur, and not a separate structural unit.

The concept of a separate division in the legislation of the Russian Federation concerns only legal entities. However, this aspect is not specified in any way in the context individual entrepreneurship.

Since an individual entrepreneur is an individual, it cannot have a legally regulated separate division.

But this fact does not interfere with the main entrepreneurial activity of individuals. faces. And it is worth more clearly formulating the concept of commercial activity in any region of the country and using various forms of regulation.

Is it possible

In order to understand whether an individual entrepreneur can have a separate division, it is necessary to distinguish between the concept of such a department and an extensive network.

According to paragraphs 1.2 of Article 11 of the Tax Code of the Russian Federation, Article 55 of the Civil Code, a separate division of a legal entity is an object that is a branch, representative office or other department. In this case, the location of this object should not coincide with the main one.

Article 55. Representative offices and branches of a legal entity

From this definition it follows that there are no separate facilities for individuals. Therefore, from a legal point of view, the creation of such organizations will not be legally supported.

Article 11. Institutions, concepts and terms used in this Code

It is also stipulated that a separate enterprise has jobs for a period of one month. For an individual entrepreneur, this point does not matter. Since from the moment of establishment of the enterprise, it can operate in any region and hire employees anywhere.

Moreover, any actions from the legal side will be regulated in the plane of individual entrepreneurship, and not a separate enterprise.

legal information

The Civil Code of the Russian Federation defines two types of separate divisions - branches and representative offices. Based on this, these branches will not be considered separate legal entities, but will carry out their activities in accordance with the constituent documents of the main company.

Management of such departments can be carried out through an appointed manager - by proxy. The Tax Code indicates that such an institution submits reports not at its location, but together with the main office.

By its very nature, the enterprise becomes isolated automatically. Next, management must collect the necessary package of documents and submit it to the relevant control authorities.

The Labor Code also makes adjustments - each separate unit must have a stationary workplace. Therefore, when working from home, even employment contract from the legal side, the division will not be considered separate.

The moment the unit starts operating is the date of its registration. Preparing premises, equipment and creating jobs cannot be the beginning of an activity.

When creating divisions, this fact must be recorded in the constituent documents. All actions must be within Federal Law dated August 8, 2001 No. 129-FZ “On state registration legal entities and individual entrepreneurs.”

If you do not register such an object with the tax authority, you may receive fines. Penalties of 10 to 20 percent of revenue are applied here. You can liquidate a department by filling out the appropriate application.

Requested documents

The creation of a separate department involves submitting a package of documents to the tax service. Initially, you should fill out form C-09-3-1. Next, it is submitted to the Social Insurance Fund at the place of registration.

When going to the tax office in person, you should have with you:

• passport;
• if the documents are submitted not by the general director, but by a representative - a power of attorney;
• application in form C-09-3-1 in completed form;
• photocopy of the application - to receive a mark on acceptance of the document.

Form S-09-3-1. Registration of a separate division

A number of interdistrict institutions require additional paperwork to register the department.

The most common among them are:

• Photocopy of the legal statement. persons to be registered with the tax authorities, with certification by a notary.
• Papers that confirm the creation of the department. They can be lease agreements for premises, orders for creation.
• A document of any type for an accountant and manager.
• Power of attorney. It must be issued for any representative of the company, except the general director.

If you need to register a branch for tax purposes, you should collect the following documents:

• Papers that relate to the creation of a unit. They can be constituent documents.
• Data from the ERGUL on recognition of the creation of a separate department.
• The regulation that establishes the work of a unit within a legal entity.
• An order or order for registration of a department, signed by the head of the main office.

Form form S-09-3-1:

What you need to know

Since the new unit is created in another city, it the main objective- attract the attention of new users to the company. A separate division of an individual entrepreneur means only jobs. If available, the department should be registered with the Social Insurance Fund.

You need to understand that failure to complete registration actions in a timely manner may result in penalties from the tax service.

So, full package documents must be provided to the relevant authorities no later than one month from the opening of the department.

It is necessary to remember the following design points:

• The total period for registration with the tax office will take up to 7 working days.
• If the location of the department changes, the entrepreneur must close it and go through the full registration procedure in another city. The tax system does not need to be changed during these actions.
• The need to register with other organizations (except tax) arises when creating a separate balance sheet, bank account or accrual wages and bonuses. Then the Pension Fund, Social Insurance Fund and other institutions are added to the tax office.

General rules and restrictions

According to the law, an individual entrepreneur can create a division separate from the main office, but it will not need to be approved by government agencies. Since this action will be aimed at business development.

Such structural changes may include:

• arrangement of new office premises;
• opening of individual retail outlets;
• sending official company representatives to the regions.

The law allows an individual entrepreneur to open such divisions without appropriate registration or filing applications. Typically, the names of such departments may be different, but they reflect the name of the individual entrepreneur, the name of the businessman and the location of the facility.

Regulation of the activities of such divisions is carried out only by the entrepreneur himself. However, it is worth considering the laws of local authorities. Since they may have peculiarities in terms of doing business in a particular region.

Registration required

If a separate division of an individual entrepreneur has at least one place to work for at least a month, it must be registered. In addition to registering a company, it is also necessary to employ workers in accordance with the norms of the Labor Code.

At the same time, warehouses that only store raw materials or production equipment, and also that do not have permanent employees, cannot be considered a separate enterprise. ATMs, terminals and other devices also cannot be considered separate. In addition, remote employees also do not count.

Should a new department register an individual entrepreneur? When opening a separate division, it is necessary to emphasize that the organization does not have the status of a representative office or branch. At the same time, it is necessary to clarify the availability of a stationary place and a permanent worker.

If all the conditions are present, then within a month the division must be opened and registered with the tax and other structures. Moreover, taxes will be paid at the place of registration of the main company and taking into account its taxation system. This may be the simplified tax system or UTII.

The procedure for opening a separate subdivision of an individual entrepreneur

A separate division is usually opened in other regions in which the entrepreneur wants to get new customers and increase profits. At the same time, the opening process is described in detail in Article 23 of the Tax Code of the Russian Federation.

The procedure itself is not very complicated and takes minimal time. First, it is necessary to create direct jobs and register them with the tax authorities. And at the place where a new unit is opened, the entrepreneur must provide a passport and a written statement indicating the purpose - opening a new unit.

Article 23. Responsibilities of taxpayers (payers of fees, payers of insurance premiums)

The law allows the option of creating a branch and its subsequent registration. It must be legalized no later than a month after opening, otherwise penalties may be applied in the form of financial penalties and penalties.

The unit will be registered with the Federal Tax Service within a week after submitting the documents. If the open branch is subsequently moved to another locality, then before that it is necessary to close the old enterprise.

Separate divisions are subject to registration not only with the tax office, but also with the Pension Fund and the Social Insurance Fund. These authorities need to go to mandatory those who have an open bank account from which payments to employees are made.

You can not register only when there is not a single workplace. And when closing a division, you must submit the relevant documents to the tax office within 3 days.

How to pay taxes

Each division involves paying taxes separately from the main office. According to the Tax Code of the Russian Federation, paragraph 2 of Article 346.28, the opening of any unit by a temporary worker implies registration with the tax office under UTII.

This type of taxation depends on municipalities and urban districts. This is stated in paragraph 1, article 346.26 of the Tax Code of the Russian Federation. Paragraph 3 of the same article allows these regional municipal bodies to establish different basic income ratios. Because of this, documentation and accounting in the two regions will be prepared differently.

However, the Ministry of Finance says that you can register only at the main branch and submit reports to one tax service. This is also evidenced by the information contained in the Tax Code of the Russian Federation, paragraph 2, article 346.28.

Section 346.28. Taxpayers

But in this case, disagreements with the FSS may arise. Therefore, it is worth considering such a moment as location. When opening a separate department in one city, areas may differ. Then there is no need to register a separate imputation.

In other situations, separate accounting is required. It will help avoid confusion and disputes with tax authorities. Since 2013, enterprises can voluntarily choose UTII. In this regard, a businessman can use either one taxation system for all departments, or different ones in each individual case.

Accounting for UTII

The calculation of the amount must be completed starting from the first day of creation of the unit. Moreover, if an organization is removed from UTII, then the calculation is made for the period from the first day of registration until the end of using the system.

There are situations in which the department was registered not on the first day of the month. Then the calculations will be carried out using a different formula.

With UTII, the amount per month is calculated from the basic profitability multiplied by the physical indicator. This figure should be divided by the number of days in the month multiplied by the number of days the enterprise actually operates.

The opening of a separate department in the same region where the main office is located will change the physical indicator. In this case, records are kept from the beginning of the month. Everything must be paid by the 25th of the month following the reporting period.

From the point of view of legal norms and legal acts, individual entrepreneurs cannot have separate enterprises. But this does not mean that in practice an entrepreneur is prohibited from having representatives or opening new retail outlets. You don’t even need to notify government agencies for this.

Source: http://buhuchetpro.ru/obosoblennoe-podrazdelenie-ip/

Separate division of individual entrepreneur

An individual entrepreneur is an individual. Registration of an individual as an individual entrepreneur does not equate him to legal entities.

A separate division of an individual entrepreneur, what conditions are provided by law?

As a result of this, an individual entrepreneur cannot have a separate division in the sense given to it by civil and tax legislation.

However, this does not prevent an individual entrepreneur from carrying out commercial activities in any place using various forms of organization of activities.

The concept of “separate division” is reflected in paragraph. 17, 19 paragraph 2 art. 11 of the Tax Code of the Russian Federation, as well as in Art. 55 of the Civil Code of the Russian Federation and contains a number distinctive features, namely:

• is a division of the organization;
• is located on a territory separate from the legal entity;
• has permanently equipped workplaces created for a period of more than 1 month.

Based on the above provisions, it is incorrect to classify the commercial activities of a citizen, carried out by him in various places.

An individual has the right to register as an individual entrepreneur (Part 1 of Article 83 of the Tax Code of the Russian Federation):

• at your residence address (registration);
• finding real estate or transport belonging to him;
• another location, which may include the place of actual activity of the entrepreneur.

In addition to registering as an individual entrepreneur with the Federal Tax Service, a person is required to register with the Pension Fund and the Social Insurance Fund. In this regard, reporting and transfer of taxes and mandatory contributions will be carried out using the details of these authorities.

On what basis does an individual entrepreneur have the right to conduct his business in another location?

Despite the fact that the rules on branches and representative offices do not apply to individual entrepreneurs, that is separate divisions of individual entrepreneurs It cannot be, he can carry out his activities anywhere in the country, while creating jobs.

In such a situation, the law requires registration in the region in which the entrepreneur actually conducts his business only if he acquires a patent (Chapter 26.5 of the Tax Code of the Russian Federation) or uses the UTII system (Chapter 26.3 of the Tax Code of the Russian Federation). It is worth noting that UTII is a type of taxation that has not been mandatory since 2013, and will be abolished altogether from 01/01/2021.

So, if an individual entrepreneur uses the simplified taxation system (STS), then planning to implement, for example, trading activities on UTII or provide services under a patent in another region, he must additionally declare this to the Federal Tax Service of that area.

In this regard, at the place of opening an additional business, the individual entrepreneur is obliged to contact the Federal Tax Service of the region (city, district) and, depending on the chosen taxation system, take the following actions:

• register;
• submit a reporting declaration;
• pay tax;

If an individual entrepreneur uses the simplified tax system exclusively, then no matter how many regions he carries out his commercial activities, he does not need to additionally register in these areas.

So, let's conclude:

• an individual entrepreneur has the right to conduct his business simultaneously in different cities and regions;
• carrying out such activities does not relate to separate division of individual entrepreneur, accordingly, is not subject to the provisions of the law on branches and representative offices;
• In addition, it is necessary to register as an individual entrepreneur only if he/she uses a patent taxation system or UTII.

Separate units. How to pay taxes? Thematic overview

Topics: Kaleidoscope. All facets of one topic

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No matter how strange it may sound, some organizations do not even realize that they have separate divisions.

And some individual entrepreneurs, on the contrary, apply the norms of the Tax Code of the Russian Federation regarding separate divisions of organizations, although individual entrepreneurs, in principle, cannot have separate divisions.

About how (and whether it is necessary) to register for tax purposes, where to pay taxes and submit tax returns if an organization or individual entrepreneur operates simultaneously in several places (for example, in different cities or different districts of the same city), about , which is recognized as a separate division, as well as answers to many other questions regarding separate divisions and of interest (judging by the number of letters) to many of our subscribers - read in this article.

What is a “separate division”

First of all, we note that civil and tax legislation define the concept of a separate division differently.

According to Art. 55 of the Civil Code of the Russian Federation, separate divisions of a legal entity are recognized only representative offices and branches.

They should be indicated in the constituent documents the legal entity that created them.

The representative office is a separate division of a legal entity located outside its location, which represents the interests of the legal entity and protects them ( clause 1 art. 55 Civil Code of the Russian Federation).

The branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office ( clause 2 art. 55 Civil Code of the Russian Federation).

For tax purposes according to clause 2 art. 11 of the Tax Code of the Russian Federation, a separate division of an organization is recognized any territorially isolated unit from it, at the location of which there are equipped stationary workplaces. In this case, a workplace is considered stationary if it is created for a period of more than one month.

A separate division of an organization is recognized as such no matter, whether its creation is reflected or not in constituent or other organizational and administrative documents organizations, and from authority, which are allocated to the specified unit.

That is, in order for one of the organization’s divisions to be recognized as a separate division for tax purposes, absolutely not necessary so that it has the status of a representative office or branch in accordance with civil law.

It is enough for the unit to be geographically isolated and at least one job in this unit was created for a period of more than 1 month.

Example:

The organization is located in Yekaterinburg and is going to open a store in Verkhnyaya Pyshma (5 jobs), as well as a geographically separate warehouse in Yekaterinburg (2 jobs). These divisions are not representative offices or branches.

The store in Verkhnyaya Pyshma and the warehouse will be separate divisions of the organization if jobs are created for a period of more than 1 month.

It should be borne in mind that tax legislation only applies to separate divisions organizations.

If individual entrepreneur carries out activities in a place geographically separate from the place of residence of the entrepreneur, then this place carrying out activities as a separate division is not(including in cases where the place of residence of the entrepreneur and the place where he carries out business activities are located in different localities).

Therefore, to individual entrepreneurs not applicable provisions of the Tax Code of the Russian Federation on separate divisions.

Note!

Due to big amount questions from individual entrepreneurs received by the editor about the procedure for calculating taxes in the case of carrying out activities simultaneously in different localities, below, despite the fact that this article is devoted to separate divisions organizations, we will also consider the problems of calculating individual taxes individual entrepreneurs.

Tax accounting

According to clause 1 art.

Can an individual entrepreneur have a separate division?

83 of the Tax Code of the Russian Federation, an organization that includes separate divisions located on the territory of the Russian Federation is required to register with the tax authority at the location of each of its separate divisions.

For this within one month after creating a separate division, the organization must submit application for registration of a legal entity at the location of a separate division (clause 4 art. 83 Tax Code of the Russian Federation).

Application form on registration of a legal entity with the tax authority at the location of a separate division on the territory of the Russian Federation (form No. 09-1-1) and The procedure for filling it out approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated March 3, 2004 No. BG-3-09/178.

The application is filled out by the organization in one copy and submitted to the tax authority at the location of the separate unit simultaneously with a copy of the certificate of registration with the tax authority and copies of documents confirming the creation of a separate division (if any).

Moreover, in accordance with clause 2 art. 23 Tax Code of the Russian Federation taxpayers-organizations are obliged notify in writing the tax authority at the location of the organization about all separate divisions created on the territory of the Russian Federation, no later than one month from the date of their creation, reorganization or liquidation.

Currently, there is no clear answer to the question of whether an organization should register with the tax authorities at the location of a separate division, if it is located in the same city, as the organization itself, but in a different area of ​​this city (in the territory under the jurisdiction of another tax authority).

On the one side, clause 1 art. 83 Tax Code of the Russian Federation obliges the organization to register with the tax authority at its location everyone its own separate division.

Therefore, the tax authorities believe that an organization needs to register at the location of its separate division, which is located in the same locality, as the parent organization.

Moreover, the Ministry of Finance of the Russian Federation believes that if the location of a separate division is located in the territory subordinate to the tax authority in which the organization is already registered for other reasons, the organization is still required to submit to the specified tax authority application for registration at the location of a separate unit

The concept of a separate division in the legislation of the Russian Federation applies only to legal entities. However, this aspect is not specified in any way in the context of individual entrepreneurship.

Since an individual entrepreneur is an individual, it cannot have a legally regulated separate division.

But this fact does not interfere with the main entrepreneurial activity of individuals. faces. And it is worth more clearly formulating the concept of commercial activity in any region of the country and using various forms of regulation.

Is it possible

In order to understand whether an individual entrepreneur can have one, one should distinguish between the concept of such a department and an extensive network.

According to paragraphs 1.2 of Article 11 of the Tax Code of the Russian Federation, Article 55 of the Civil Code, a separate division of a legal entity is an object that is a branch, representative office or other department. In this case, the location of this object should not coincide with the main one.

From this definition it follows that there are no separate facilities for individuals. Therefore, from a legal point of view, the creation of such organizations will not be legally supported.

It is also stipulated that a separate enterprise has jobs for a period of one month. For an individual entrepreneur, this point does not matter. Since from the moment of establishment of the enterprise, it can operate in any region and hire employees anywhere.

Moreover, any actions from the legal side will be regulated in the plane of individual entrepreneurship, and not a separate enterprise.

legal information

The Civil Code of the Russian Federation defines two types of separate divisions - branches and representative offices. Based on this, these branches will not be considered separate legal entities, but will carry out their activities in accordance with the constituent documents of the main company.

The management of such departments can be carried out through a designated manager - by. The Tax Code indicates that such an institution submits reports not at its location, but together with the main office.

By its very nature, the enterprise becomes isolated automatically. Next, management must collect the necessary package of documents and submit it to the relevant control authorities.

The Labor Code also makes adjustments - each separate department must have a stationary workplace. Therefore, when working from home, even under an employment contract, from the legal side, the unit will not be considered separate.

The moment the unit starts operating is the date of its registration. Preparing premises, equipment and creating jobs cannot be the beginning of an activity.

When creating divisions, this fact must be recorded in the constituent documents. All actions must be within the framework of the Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs.”

If you do not register such an object with the tax authority, you may receive fines. Penalties of 10 to 20 percent of revenue are applied here. You can liquidate a department by filling out the appropriate application.

Important regulations

Requested documents

The creation of a separate department involves submitting a package of documents to the tax service. Initially, you should fill out form C-09-3-1. Next, it is submitted to the Social Insurance Fund at the place of registration.

When going to the tax office in person, you should have with you:

• passport;
• if the documents are submitted not by the general director, but by a representative, a power of attorney;
• application in form C-09-3-1 in completed form;
• photocopy of the application - to receive a mark on acceptance of the document.

A number of interdistrict institutions require additional paperwork to register the department.

The most common among them are:

• Photocopy of the legal statement. persons to be registered with the tax authorities, with certification by a notary.
• Papers that confirm the creation of the department. They can be lease agreements for premises, orders for creation.
• A document of any type for an accountant and manager.
• Power of attorney. It must be issued for any representative of the company, except the general director.

If you need to register a branch for tax purposes, you should collect the following documents:

• Papers that relate to the creation of a unit. They can be constituent documents.
• Data from the ERGUL on recognition of the creation of a separate department.
• The regulation that establishes the work of a unit within a legal entity.
• An order or order for registration of a department, signed by the head of the main office.

Form form S-09-3-1:

What you need to know

Since the new division is being created in another city, its main goal is to attract the attention of new users to the company. A separate division of an individual entrepreneur means only jobs. If available, the department should be registered with the Social Insurance Fund.

You need to understand that failure to complete registration actions in a timely manner may result in penalties from the tax service.

Thus, a complete package of documents must be provided to the relevant authorities no later than one month from the opening of the department.

It is necessary to remember the following design points:

• The total period for registration with the tax office will take up to 7 working days.
• If the location of the department changes, the entrepreneur must close it and go through the full registration procedure in another city. The tax system does not need to be changed during these actions.
• The need to register with other organizations (except tax authorities) arises when creating a separate balance sheet, bank account or calculating wages and bonuses. Then the Pension Fund, Social Insurance Fund and other institutions are added to the tax office.

General rules and restrictions

According to the law, an individual entrepreneur can create a division separate from the main office, but it will not need to be coordinated with government agencies. Since this action will be aimed at business development.

Such structural changes may include:

• arrangement of new office premises;
• opening of individual retail outlets;
• sending official company representatives to the regions.

The law allows an individual entrepreneur to open such divisions without appropriate registration or filing applications. Typically, the names of such departments may be different, but they reflect the name of the individual entrepreneur, the name of the businessman and the location of the facility.

Regulation of the activities of such divisions is carried out only by the entrepreneur himself. However, it is worth considering the laws of local authorities. Since they may have peculiarities in terms of doing business in a particular region.

Registration required

If a separate division of an individual entrepreneur has at least one place to work for at least a month, it must be registered. In addition to registering a company, it is also necessary to employ workers in accordance with the norms of the Labor Code.

At the same time, warehouses that only store raw materials or production equipment, and also that do not have permanent employees, cannot be considered a separate enterprise. ATMs, terminals and other devices also cannot be considered separate. In addition, remote employees also do not count.

Should a new department register an individual entrepreneur? When opening a separate division, it is necessary to emphasize that the organization does not have the status of a representative office or branch. At the same time, it is necessary to clarify the availability of a stationary place and a permanent worker.

If all the conditions are present, then within a month the division must be opened and registered with the tax and other structures. Moreover, taxes will be paid at the place of registration of the main company and taking into account its taxation system. It could be or.

The procedure for opening a separate subdivision of an individual entrepreneur

A separate division is usually opened in other regions in which the entrepreneur wants to get new customers and increase profits. At the same time, the opening process is described in detail in Article 23 of the Tax Code of the Russian Federation.

The procedure itself is not very complicated and takes minimal time. First, it is necessary to create direct jobs and register them with the tax authorities. And at the place where a new unit is opened, the entrepreneur must provide a passport and a written statement indicating the purpose - opening a new unit.

The law allows the option of creating a branch and its subsequent registration. It must be legalized no later than a month after opening, otherwise penalties may be applied in the form of financial penalties and penalties.

The unit will be registered with the Federal Tax Service within a week after submitting the documents. If the open branch is subsequently moved to another locality, then before that it is necessary to close the old enterprise.

Separate divisions are subject to registration not only with the tax office, but also with the Pension Fund and the Social Insurance Fund. These authorities must be completed by those who have an open bank account from which payments to employees are made.

You can not register only when there is not a single workplace. And when closing a division, you must submit the relevant documents to the tax office within 3 days.

How to pay taxes

Each division involves paying taxes separately from the main office. According to the Tax Code of the Russian Federation, paragraph 2 of Article 346.28, the opening of any unit by a temporary worker implies registration with the tax office under UTII.

This type of taxation depends on municipalities and urban districts. This is stated in paragraph 1, article 346.26 of the Tax Code of the Russian Federation. Paragraph 3 of the same article allows these regional municipal bodies to establish different basic income ratios. Because of this, documentation and accounting in the two regions will be prepared differently.

However, the Ministry of Finance says that you can register only at the main branch and submit reports to one tax service. This is also evidenced by the information contained in the Tax Code of the Russian Federation, paragraph 2, article 346.28.

But in this case, disagreements with the FSS may arise. Therefore, it is worth considering such a moment as location. When opening a separate department in one city, areas may differ. Then there is no need to register a separate imputation.

In other situations, separate accounting is required. It will help avoid confusion and disputes with tax authorities. Since 2013, enterprises can voluntarily choose UTII. In this regard, a businessman can use either one taxation system for all departments, or different ones in each individual case.

Accounting for UTII

The calculation of the amount must be completed starting from the first day of creation of the unit. Moreover, if an organization is removed from UTII, then the calculation is made for the period from the first day of registration until the end of using the system.

There are situations in which the department was registered not on the first day of the month. Then the calculations will be carried out using a different formula.

With UTII, the amount per month is calculated from the basic profitability multiplied by the physical indicator. This figure should be divided by the number of days in the month multiplied by the number of days the enterprise actually operates.

The opening of a separate department in the same region where the main office is located will change the physical indicator. In this case, records are kept from the beginning of the month. Everything must be paid by the 25th of the month following the reporting period.

From the point of view of legal norms and legal acts, individual entrepreneurs cannot have separate enterprises. But this does not mean that in practice an entrepreneur is prohibited from having representatives or opening new retail outlets. You don’t even need to notify government agencies for this.

For – this real opportunity expand the territory of your business. Let’s find out what status the law gives to the “isolation” of businessmen.

"Separate" status

Before answering main question – Can an individual entrepreneur have a separate division?- we'll give it general definition Who is an individual entrepreneur?

According to the law, this is any individual who:

1. wants to conduct commercial activities;
2. must register itself with the tax office accordingly.

Let us say right away that a person registered as a businessman is not equated to a legal entity. This:

• different concepts;
• miscellaneous documentation;
• different business opportunities.

Let us define a separate division. It refers to a certain structure that is related to the main organization. In other words, these are branches, representative offices or other parts of the company that report directly to the head office. They cannot conduct completely independent activities, since all decisions are made by the general management. This follows from Article 55 of the Civil Code of the Russian Federation.

The tax code gives additional definition separate unit, and also describes its main distinctive features. Article 11 states that:

1. the structural unit must be located in a separate building; it cannot be located in the same place as the head office;
2. in the “isolation” there must be stationary workplaces, that is, established for a period of more than 1 month.

Even one employee who works in a remote office, but on a permanent basis, can be considered a separate unit. For example, an in-house correspondent for a publication who works in another country.

A right that doesn't exist

Now let's get to the heart of the matter. According to the Tax and Civil Codes, divisions are created only by legal entities. That is, a businessman, always being an individual, does not have such a right.

So the answer to the question is can an individual entrepreneur open a separate division- definitely not. However, the law does not prohibit him from creating some kind of branches, representative offices and other structural divisions that are necessary to conduct business and maintain it. But legally they will not have the legal status of separate units.

Special rules for individual entrepreneurs

Often, businessmen believe that it is enough to create a branch in another city and it can already be considered a separate division. At the same time, they are guided not by legal norms, but simply general idea about working with an extensive network.

But as we said above, according to Art. 11 of the Tax Code of the Russian Federation and Art. 55 of the Civil Code of the Russian Federation, “separate buildings” can only be registered by an organization. But an individual entrepreneur is still a physical person. And therefore Individual entrepreneur separate division Can't open it at all.

There is also a legal norm. It is written down in Article 23 (clauses 1 and 3) of the Civil Code and describes the activities of individual entrepreneurs. Among other things, it is stated that:

From the last line, for example, it follows that an individual entrepreneur cannot create separate divisions, as companies do.

Divisions not provided for by law

Many people are interested can an individual entrepreneur have a separate division. Theoretically, yes. Only in the case of individual entrepreneurs, this does not need to be somehow enshrined in law or coordinated with government agencies.

Anyone who has their own business can develop it by creating a network. We can talk about:

• additional offices;
• opening of stores;
• maintenance of official representatives, etc.

In fact, these are also separate divisions. And you can call them whatever you want. But at the same time, there is no need to submit documents to the relevant authorities and register and declare them.

The names of such structures can be anything. But, as a rule, they should contain:

1. reference to the name of the relevant businessman;
2. connection to the area.

EXAMPLE

“Representation of IP Ivanov I.I. in Rostov."
"Ryazan Manufactory IP Zhadova Yu.P."
"IP Khlynov N.S. - branch in Volgograd."

The activities of such structural units depend entirely on the will of their owner, that is, the entrepreneur. It is partially regulated by the legislation of a particular locality.

A separate division of an enterprise is a structure within a company, the essence of which is determined by the norms of civil, tax and labor legislation. This is a branch or representative office that is located in a municipality other than the main structure where it should be formed workplaces controlled by the employer.

It has been determined that a separate division can only be created by an organization, therefore for individual entrepreneurs their formation is not allowed, they have the right to conduct business in another region, but it is considered that all actions are performed by the same individual entrepreneur as in the base one. At the same time, there is a requirement for individual entrepreneurs to register in another locality if it operates on the basis of a patent or in the UTII regime.

The concept of a separate division according to the law

The concept of a separate enterprise varies depending on what branch of law we are talking about.

In the Civil Code of the Russian Federation, such an enterprise means a representative office or branch. Representation represents a similar division that is located outside the location of the parent company. It must also represent the interests of the organization and protect them.

Branch- a broader concept. It has been established that this structure has the right not only to the same actions as the representative office (to represent the interests of the founding company), but also to any others authorized by the company.

It is assumed that the creation of an organization belonging to one of these types includes a number of actions. In particular, the founders need to make a formal decision to open such units. They also need to include in the charter of the parent company a mention that it has a branch or representative office. At the same time, there is no requirement to adopt a special local legal act.

It is also required to register this unit with government agencies and produce a seal.

Both types of separate divisions under the Civil Code of the Russian Federation do not have the status of legal entities. Thus, they are not considered as subjects of civil legal relations. Similarly, they do not enter into tax legal relations; they pay fees to the state only on behalf of the company.

Such a structure may not have its own leader; his appointment is not considered mandatory.

At the same time, tax legislation approaches this issue from a different angle. The Tax Code of the Russian Federation contains criterion, according to which a structure related to a given company, but with a stationary workplace at a different point than the parent organization, is considered as a separate division.

Any such workplace already constitutes a separate division. IN in this case The norms of the Labor Code of the Russian Federation apply. In order for this area to be considered as a workplace, compliance with certain conditions.

A workplace can be considered a point in an enterprise where an employee is required to be in the process of performing work duties. It is also necessary that this zone be located on territory that is under the direct control of the employer.

It's worth remembering that a number of situations do not constitute the formation of a separate unit. In particular, a situation where a company has entered into a civil contract (contract or otherwise) with a structure located in another city should not be considered in a similar way. The reason is that in this case civil law relations arise, not labor relations, so there is no workplace.

In addition, the location of the property, which is owned by a certain organization in another city, does not in itself allow us to talk about a separate subdivision if this property is rented out. Likewise, a work-from-home employee or freelancer should not be treated as a separate entity.

Another condition - the workplace must be stationary. This concept is already defined in the Tax Code of the Russian Federation. It is assumed that such a workplace exists for more than one month.

Finally, territorial isolation presupposes that the subordinate structure is located on the territory of another municipality. In practice, the boundary between the presence or absence of a separate unit cannot always be easily determined. Government departments recommend that when determining whether a given unit is present or absent, it is recommended to consider the conditions that apply in each particular case. It is recommended that you first consider the essential terms of the agreement between the company and the employee. It is also necessary to establish how the organization actually carried out its activities in another locality.

How can an individual entrepreneur run a business in another area?

An individual entrepreneur who wants to operate in another city cannot establish a representative office or branch there. The requirements for this person who has completed such an expansion are determined by which taxation system applies to him.

Depending on the taxation regime, the individual entrepreneur determines the structure and nature of its activities.

If planned work on a patent, you should obtain the appropriate document for the region. It is necessary to contact the Federal Tax Service with an application for registration in a given area, as well as for the issuance of a patent. In the future, you will need to pay a fee for this patent.

In case of use UTII required after the start of operations in a new region on time no later than 5 days register with the local Federal Tax Service as a UTII payer. For this purpose, an application of appropriate content should be submitted. In the future, you will need to pay tax in this particular area, as well as submit a declaration.

In all other cases, including the most common option - simplified activities, as well as work according to the standard scheme - the entrepreneur does not need to take any actions. He does not submit documents to tax authorities in another locality. At the same time, he pays taxes only where he was originally registered.

Peculiarities of work when opening additional offices

An individual entrepreneur has the opportunity to name individual structures on the territory of other municipalities, than where it is located, representative offices. However, if, for example, an individual entrepreneur from Tver creates in another region the organization “Representative Office of Ivanov A.A. in Vladimir”, then there will be no legal consequences in the form of recognition of this unit as a separate division.

Such a designation is permitted since it does not violate legal norms, but the structure itself will be considered as carrying out activities directly by an individual entrepreneur, but not by another legal entity.

Additional information and registration of a separate division is presented below.