We are opening a farm. Russian realities: how to open a peasant farm (peasant farm) from scratch

When carrying out activities related to agriculture, it may be necessary to register a peasant farm in the prescribed manner.

Peasant farms must be created if the business is associated with the processes of production, storage, processing and transportation of agricultural products. Let's take a closer look at the registration procedure and the nuances that arise.

What it is

Peasant- farming is a type of business activity in the Russian Federation that is directly related to agriculture.

A peasant farm unites people related by blood ties and running a joint farm. It is also possible to register peasant farms by people without family ties, however, the maximum number cannot be more than 5 people.

The head of a peasant farm is a farmer operating in the agricultural sector. All property of the farm belongs to the members of the peasant farm on the basis of joint ownership.

If certain situations arise, participants will be liable to the extent of only their share of their property.

Peasant farms conduct their activities without forming a legal entity. The laws in force for legal entities apply to farms.

Thus, registration of peasant farms as legal entity is impossible from a legislative point of view, however, in its activities the farm is obliged to comply with the requirements of legislative acts relating to legal entities.

Any capable citizen of the Russian Federation who has reached the age of 18, as well as foreign citizens, can create a peasant farm.

To register a farm, the legislation does not provide for specific requirements for work experience in agriculture and the availability of appropriate qualifications.

Peasant farms can employ hired workers. However, their number is not limited. The head of the peasant farm must conclude employment contracts with all hired employees and follow the rules of labor legislation when hiring workers.

The registration procedure, activities and other nuances are covered in “On Peasant (Farm) Farming”.

74-FZ states that it is possible to register a peasant farm by one person . In this case, it is not necessary to conclude an agreement on the creation of a peasant farm between the participants. In other cases, such an agreement is mandatory.

Step-by-step instruction

The process of state registration of a farm is regulated by “On State Registration of Legal Entities and individual entrepreneurs" In order to complete the procedure in the most as soon as possible, you should strictly follow the step-by-step instructions.

Stage 1. Determining the territorial tax authority to which the documentation should be submitted

Registration of a farm should begin with determining the location of the tax office to which documents must be submitted.

State registration of peasant farms is carried out by the Federal Tax Service at the place of registration or at the place of residence of the head of the farm.

If the manager does not have a permanent residence permit, then state registration of the peasant farm can be carried out at the tax office at the place of temporary residence.

You can determine the territorial tax authority using the online service provided by the Federal Tax Service.

Stage 2. Prepare the necessary package of documentation for the tax office

List of documents for government peasant farm registration defined by the same 129-FZ. We will look at the list of documentation below.

Stage 3. Submit documents to the territorial tax authority

After collection and preparation necessary documentation papers should be submitted to the territorial tax office. This can be done either personally by the head of the peasant farm or by a representative by proxy.

Federal tax service provides applicants with several ways to submit documentation for state registration of peasant farms:

through a personal visit to the tax authority of the head of the peasant farm;
through a personal visit of an authorized representative to the tax authority;
through multifunctional public service centers - also in person or through a representative;
by registered mail with a list of the contents;
through the online service for submitting electronic documentation.

Stage 4. Receipt of ready-made documentation on state registration of peasant farms

After receiving the collected documentation from the applicant, a procedure will follow to verify the accuracy of the specified information. At the same time, the compliance of the applicant and members of the peasant farm with the requirements established by law will also be checked.

If all the information and documents provided are in order, the territorial tax authority will issue the applicant within 5 working days:

certificate of state registration of peasant farms;

USRIP record sheet.

Documentation can be obtained in person or through a representative. If the submission took place at the MFC, then the receipt should take place there.

What documents are needed

The procedure for state registration of a peasant farm involves the submission of a certain package of documentation, which is established by current legislation.

For state registration of peasant farms, the following must be submitted to the territorial tax authority:

application for state registration of peasant farms in the form;
original and photocopy of the applicant’s general passport;
a document confirming payment of the state fee of 800 rubles;

agreement between participants (only if there are several members in the peasant farm).

If the documentation for state registration of a peasant farm is not submitted personally by the head himself, a photocopy of the passport must be notarized.

If the documents are submitted by a representative, then a notarized power of attorney is added to the established list.

You can generate a payment document for payment of state duty using the convenient online service “Payment of state duty”.

In this case, you must select “State fee for registration of individual entrepreneurs”, then “State fee for registration of a sole proprietor as an individual entrepreneur”.

After entering the required data into the forms provided, the finished document can be downloaded, printed and paid through any bank. You can also pay online using one of the options presented.

Registration of peasant farms at the location of the land

Resolution of the Government of the Russian Federation No. 630 states that the procedure for state registration of peasant farms should be carried out in the manner established for the registration of individual entrepreneurs. Thus, the registration procedure for peasant farms is not much different from that of individual entrepreneurs.

According to 129-FZ, registration of an individual entrepreneur with the Federal Tax Service can be carried out at the place of permanent registration of an individual or place of temporary residence. The current legislation does not provide any exceptions to this rule.

Based on the presented provisions, we can conclude: state registration of peasant farms can only be carried out at the place of registration or temporary residence of the head of the farm. Registration of peasant farms at the location of the land is impossible.

However, the possibility of registering at a place other than your place of registration is possible - to do this, you need to provide a document confirming your temporary residence status to the tax office.

Is it possible as an individual entrepreneur?

To answer the question of whether it is possible to register a peasant farm as an individual entrepreneur, you should determine the goals that are being pursued. Typically, an individual simply wants to register an individual entrepreneur instead of a peasant farm, based on some personal preferences.

It should be said here that the current legislation does not provide for any restrictions regarding the registration of individual entrepreneurs instead of peasant farms.

However, you need to understand that registering a farm is more profitable and convenient when conducting agricultural activities than an individual entrepreneur.

The status of an individual entrepreneur and the status of a peasant farm are not the same thing. And although the procedure has virtually no differences (except for the form of the application itself), from a legislative point of view it is not possible to simultaneously be the head of a peasant farm and an individual entrepreneur.

We conclude: it is possible to register an individual entrepreneur instead of a peasant farm, and the law allows this to be done, but it is not very profitable or advisable.

Let us confirm the conclusion with the following facts:

With the status of an individual entrepreneur, the entrepreneur is fully responsible for all obligations independently. Being the head of a peasant farm, the property is in shared ownership, and the participants bear proportionate responsibility for it. In other words, there is subsidized liability of participants;
possibility of using unified agricultural tax.

The possibility of using a single agricultural tax instead of the simplified tax system looks like a more attractive option for the agricultural sector.

When conducting any activity related to agriculture, we recommend registering as the head of a peasant farm, and not as an individual entrepreneur. The procedure for registering a peasant farm is no more complicated than an individual entrepreneur, and the benefits of such a choice will subsequently be much greater.

Individuals engaged in agriculture have full legislative law register a peasant farm.

In this way, you can legitimize entrepreneurial activity and gain a lot of undeniable advantages over persons who have the status of individual entrepreneurs.

The procedure is simple and practically no different from that when registering an individual entrepreneur. It is important to prepare and fill out the application correctly, because the success of the entire operation will depend on this.

In addition, if there is more than one member in a peasant farm, an agreement should be drawn up that will spell out the rights and obligations of each participant.

Video: Documents for registration of peasant farms

What is a peasant farm, how does it differ from an individual entrepreneur, what can it be used for, and most importantly, how is the registration of a peasant farm carried out? Let's look at the example of step-by-step instructions for registering a peasant (farm) enterprise.

What is a peasant farm and what is the difference from an individual entrepreneur?

A peasant farm is a peasant farm, regulated by clause 5 of Art. 23 of the Civil Code of the Russian Federation and the Federal Law “On peasant (farm) farming” dated June 11, 2003 No. 74-FZ. It is one of the forms of entrepreneurial activity in the Russian Federation. At its core, it is an association of citizens (Russian Federation, foreign, stateless persons) who are relatives, or related by property(up to 5 non-relatives allowed). These persons must own a plot of land, which results in joint agricultural activities (production, processing, storage and sale of agricultural products). Absolutely any activity (within agriculture), not necessarily all its types, but, importantly, all members of the peasant farm should be engaged in it. Members must be 16 years of age or older. Their number is not limited.

From here you can see an important difference from an individual entrepreneur - an individual entrepreneur can hire hired workers and not work himself, but everyone works here, although hired workers can also be hired.

Another difference is that the individual entrepreneur is individual. Peasant farms are often group (although you can register for one person). Moreover, both of these forms of doing business do not require education.

The individual entrepreneur is liable with all his property for his obligations. Members of peasant farms bear subsidiary liability within the limits of the property that is specified in the agreement when creating the peasant farm. In other words, a peasant farm is a kind of entity like an LLC, but “sharpened” under Agriculture, and not being a legal entity.

What is the price

The question about the cost of a peasant farm should be divided into two sub-questions: How much does it cost to register a peasant farm, and how much does it cost to open a peasant farm “from scratch”.

Let’s dwell on the question “how much does it cost to register”:

state registration fee 800 rub.
Certificate from a notary, form P21002 - 1500 rub.
Notarized power of attorney from 2000 rub.
Notarized copy of the applicant's passport within 1000 rubles.

Notary costs are required if the applicant will not submit the documents himself.

And also, the cost of travel to the MFC or registry. authority, or for postal transfer of documents. And, if a hired specialist prepares the documents for you, he will also require a certain fee.

Filling out the application on form P21002 will be as follows:

in paragraph 1, the full name of the applicant (head of the peasant farm) is written, if a foreigner - then using the letters of the Latin alphabet (a notarized translation of the passport will be required!);
in paragraph 2 we indicate the TIN if it was issued to him by the territorial tax office;
in paragraph 3 we indicate the gender of the applicant;
in paragraph 4 we indicate the date and place of birth, as in the passport;
in paragraph 5 - information about citizenship, if a foreigner then in paragraphs. 5.1 indicate the country code.

clause 6, indicate the address of your place of residence in the Russian Federation;

In this case, it is necessary to use the approved abbreviations for addressable objects from the appendix to the mentioned Order of the Federal Tax Service.

clause 7 we indicate information about .

We indicate the planned types of activities according to the OKVED-2014 classifier (aka OKVED 2);

we indicate who should issue the result (to the applicant himself, to a representative by proxy, to send by mail).

The rest of Sheet B is filled out by hand by the applicant, notary or inspector accepting the documents.

Form P21002 does not need to be notarized, but the applicant himself will have to submit it.

A peasant farm is one of the organizational and legal forms that is registered by agricultural producers and processors. A peasant farm unites individuals related by relationship or property, but it can be created by one person. How to register a peasant farm and what features does this form of business have?

Legal features of peasant farms

There is a special federal law dated June 11, 2003 No. 74-FZ, which specifies the procedure for registering a farm and its further activities. However, if we compare this normative act with the Law “On LLC”, it turns out that many issues of the activities of peasant farm enterprises are considered very superficially.

The disposition of property, its division, payment of compensation, the rights and obligations of members of the household must be spelled out in an agreement, for the drafting of which the law does not impose any requirements. Perhaps the legislators proceeded from the fact that close people unite in a peasant farm, so there is no need to strictly regulate their interaction with each other.

The procedure for registering a peasant farm is not much different from registering an individual entrepreneur, and the law of 08.08.2001 No. 129-FZ “On State Registration” does not mention this organizational and legal form at all.

It is clearly clear from Law No. 74-FZ that a peasant farm is not a legal entity, although it may consist of several members. Individual Peasant farm entrepreneur is also not recognized, but information about it is entered into the Unified State Register of Individual Entrepreneurs under the name of the head of the farm.

Despite the fact that there is no legislative clarity in the definition of a peasant farm, it is registered quite often in Russia. As of March 1, 2017, there were 150,634 peasant farm enterprises registered in the Unified State Register of Individual Entrepreneurs, of which 25,845 entities were registered in 2016.

What legal features of peasant farms can be called key? There are quite a lot of them:

the main activity of a farm should be related to the production, processing, and sale of agricultural products;
a peasant farm is not a legal entity or individual entrepreneur, but after registering a peasant farm, its head receives the status of an individual entrepreneur;
chapter peasant farm can be replaced if he voluntarily abandoned his duties or cannot perform them for more than six months;
changing the head of a peasant farm does not terminate his membership in the farm;
members of a peasant farm can only be individuals who are related or related (relatives of the spouse of the head of the peasant farm with whom he has no blood relationship: father-in-law, mother-in-law, father-in-law, mother-in-law, son-in-law, sister-in-law, etc.);
It is also allowed to admit as members of a peasant farm no more than five persons who are not related to the head of the farm;
members of peasant farms act on the basis of an agreement that specifies all key issues of activity;
the property, products and income of the farm belong to all its members on the right of joint ownership, but by agreement they can be divided into shares;
transactions on behalf of the peasant farm are concluded by its head;
the farm is liable for its obligations with all its property;
a member of a peasant farm may leave it, but continues to bear subsidiary liability for the farm’s obligations for two years after leaving;
in case of leaving the peasant farm land and the instruments of production are not allocated, but the former participant is paid monetary compensation, proportional to his share in the common property.

By its legal nature (the presence of several members acting by agreement and having shares in joint property), a farming enterprise is similar to a legal entity, but full property liability for obligations brings it closer to an individual entrepreneur.

In general, if you want to start a business in the agricultural sector, then registering a peasant farm is not necessary. With the same success, you can open or, which will work under the special tax regime of the Unified Agricultural Tax.

Perhaps the main reason for the popularity of registering peasant farms in Russia can be called special state support programs, many of which sponsor peasant farms, and not individual entrepreneurs or organizations. If you are attracted to one of these state programs to support beginning farmers, we will tell you how to register a farm with the tax office.

Documents for registration of peasant farms

To register a peasant farm, a special application form is provided, which is in many ways similar to the application for registering an individual entrepreneur. The application for registration of a peasant farm enterprise is submitted in form P21002, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

The requirements for filling out an application on form P21002 are similar to filling out. If the future head of a peasant farm personally submits documents for registration of a peasant farm to the tax office, then there is no need to have the application certified by a notary. Sign form P21002 in the presence of a tax inspector.

Download the application form for registration of peasant farms using form P21002

The next standard document is a copy of the applicant's passport. When submitting an application for registration of a peasant farm in person, you do not need to have a copy of your passport certified by a notary. You must have the original passport with you so that the Federal Tax Service officer can check it with a copy.

The state fee for registering a peasant farm is paid in the same amount and using the same details as for registering an individual entrepreneur. You can prepare a receipt through or ask for a sample to fill out at the registration inspection.

If the peasant farm includes one person, then this is the end of the list of documents for registering a peasant farm. If there are several persons operating on the farm, an agreement between the members of the peasant farm must be submitted to the inspectorate.

As we said above, the law does not make any special requirements for this document, except for a list of mandatory information (Article 4 of Law No. 74-FZ). Thus, the agreement should determine the rights and obligations of members of the peasant farm, the powers of the head of the farm, and the procedure for the distribution of income. Specific conditions are determined by agreement between the future owners of the farm.

There is no need to document family ties between members of a peasant farm, because the Federal Tax Service is not entrusted with the authority to verify this information. What consequences are possible if it turns out that the peasant farm includes persons who are not related by kinship or affinity, the law does not determine.

However, among the grounds for terminating the activities of a farm there is also such as “by court decision”. That is, it is quite possible that, at the request of the Federal Tax Service or other interested parties, the peasant farm may be liquidated due to the lack of family ties between its members.

In total, the following must be submitted to the Federal Tax Service at the place of registration of the future head of the peasant farm:

a completed but unsigned application on form P21002;
a copy of the applicant's passport;
a receipt for payment of state duty for 800 rubles;
an agreement concluded between members of a peasant farm (if there are several members in the farm).

We remind you that if the documents are not submitted during a personal visit to the Federal Tax Service (by mail or by proxy), then form P21002 and a copy of the passport must be certified by a notary. When submitting through a proxy, you must also prepare a power of attorney for the representative. If everything is in order, then five working days after submitting the documents, the farm will be registered.

Available for our users free document verification service for business registration 1C specialists:

Transition to a special tax regime

Another important question, which must be decided immediately upon registration of a peasant farm or no later than 30 days from the date of creation - this is the transition to a special tax regime. Peasant farms can operate under preferential special regimes that significantly reduce the tax burden:

To work within these tax systems, you must submit a transition application in a timely manner. If this is not done, then the farm will automatically work on the general taxation system ().

In general, OSNO is a tax regime with the highest tax burden, but for peasant farms there is a grace period of five years when personal income tax is not paid on income received (Article 217 of the Tax Code of the Russian Federation). In addition, development grants, one-time assistance for the home improvement of a beginning farmer, and subsidies from regional budgets are not subject to income tax. All this allows us to conclude that for farms general system taxation can be quite profitable, especially if you also get a VAT exemption.

In accordance with paragraph 3 of Art. 1 Federal Law dated June 11, 2003 a peasant (farm) enterprise (hereinafter - peasant farm) carries out entrepreneurial activities without forming a legal entity. Such a farm is considered to be created in accordance with Art. 5 of the said Federal Law from the date of its state registration in the manner established by law RF.

Clause 2 of the Decree of the Government of the Russian Federation of October 16, 2003 N 630 establishes that state registration of peasant farms is carried out in the manner established for state registration individuals as individual entrepreneurs. The head of a peasant farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the peasant farm (clause 2 of Article 23).

From paragraph 3 of Art. 8 of the Federal Law of August 8, 2001 (hereinafter referred to as the Law on State Registration) it follows that state registration of a peasant farm must be carried out at the place of residence of its head.

State registration of peasant farms is authorized to be carried out by the Federal Tax Service of Russia (clause 1 of the Decree of the Government of the Russian Federation of May 17, 2002 N 319, clause 15 of the Decree of the President of the Russian Federation of March 9, 2004).

For state registration of peasant farms to the registering authority in accordance with clause 1 of Art. 22.1 of the Law on State Registration it is necessary, in particular, to submit:

an application for state registration signed by the applicant in form P21002, approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 3, 2003 No. BG-3-09/664. The applicant, according to paragraph 1 of Art. 9 of the Law on State Registration, paragraph 2 of Art. 23 of the Russian Federation, the head of the peasant farm speaks, the authenticity of his signature on the application must be certified by a notary;
a copy of the passport of the head of the peasant farm as the main identification document of a citizen of the Russian Federation, or another identification document if the applicant is a foreign citizen or stateless person;
document confirming payment of state duty. The state duty is 400 rubles (clause 8, clause 1, article 333.33 of the Tax Code of the Russian Federation).

If the main identification document of the head of the peasant farm does not contain information about his date and place of birth, place of residence, or he is a minor citizen, then it is also necessary to submit the relevant documents specified in subparagraphs "e"_"h" of paragraph 1 of Art. 22.1.

In accordance with paragraph 2 of Art. 22.1 of the Law on State Registration, the accuracy of copies of documents submitted during state registration must be notarized, except if the applicant submits it to the registration authority directly and simultaneously submits a corresponding document in the original to confirm the accuracy of such a copy. This original is returned to the applicant upon issuance by the registering authority provided for in paragraph 3 of Art. 9 .

Application and other Required documents submitted by the head of the peasant farm to the registering authority directly or sent by post with a declared value when forwarding it and an inventory of the contents (clause 1, article 9).

State registration is carried out within no more than five working days from the date of submission of documents to the registration authority (clause 3 of article 22.1, clause 1 of article 8 of the Law on State Registration). The decision on state registration made by the registering authority is the basis for making a corresponding entry in the state register. No later than one working day from the moment of state registration, the registering authority issues (sends) to the applicant a certificate of state registration of the peasant farm (clause 1 and clause 3 of Article 11, order of the Ministry of Taxes of the Russian Federation of December 3, 2003 No. BG-3-09/664 ).

Experts from the Legal Consulting Service GARANT
Efimova Olga, Alexandrov Alexey

Federal legislation provides for the creation of a peasant farm by one person. To do this you need to collect necessary documents and go through the registration procedure. How to go through all these stages competently and without losses, you will learn from this article. In conclusion, we will provide a sample decision on the creation of a peasant farm by one person.

If a peasant farm is created by one person, then a decision to create a peasant farm is formalized.

Solution

The document has a free form, which announces the decision to create a farm and the scope of its activities. At the very beginning, the date of the decision is written on the right, and the place on the left. The form must contain full information about the person who decided to register the peasant farm, his passport details and place of registration. The decision must indicate all the responsibilities of the peasant farm. The final phrase is the decision to carry out state registration.

The document is signed by a single person. You can find a sample solution form.

Registration procedure

To register as a peasant farm, you need to collect documents, submit them to the Federal Tax Service and receive registration forms.

So, when registering a farm, the following documents are submitted:

Original and copy of the identity document of the person submitting the documents and his registration.
Document confirming payment of state duty in the amount of 800 rubles.
The decision to create a peasant farm.
(this is the simplest form of taxation; if the application is not completed in a timely manner, the farmer is automatically transferred to OSNO).

Within five working days, the Federal Tax Service Inspectorate reviews the application and makes an appropriate decision. Upon completion of the process, the farmer is issued.