Separate division of individual entrepreneur (individual entrepreneur)

An individual entrepreneur is registered at his place of residence and registered with the tax office at his place of residence.

But what to do if an individual entrepreneur opens retail outlets in different parts of Russia or several retail outlets in a specific constituent entity of the Russian Federation; employees from other regions work at such outlets. Does an individual entrepreneur need to open separate divisions or somehow register with such entities in order to pay taxes for himself or for his employees?

We’ll answer right away: an individual entrepreneur cannot have a separate division

and the rule of paragraph 4 of Article 83 of the Tax Code of the Russian Federation applies only to legal entities.

Accordingly, an individual entrepreneur does not have the obligation to register a separate division.

But... depending on the taxation system, an individual entrepreneur must register in a special way

in another place of business. Under what taxation systems does such an obligation arise:

"Separate" status

Before answering the main question – can an individual entrepreneur have a separate division – let’s give a general definition of who an individual entrepreneur is.

According to the law, this is any individual who:

wants to conduct commercial activities;
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 provides an additional definition of a separate division and also describes its main distinguishing features. Article 11 states that:

the structural unit must be located in a separate building; it cannot be located in the same place as the head office;
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.

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.

Registration in the Platon system will allow you to pay taxes via the Internet. How to submit a report on the average number of employees for the year - experts will tell you.

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.

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, being always an individual, does not have such a right.

Thus, the answer to the question - can an individual entrepreneur open a separate division - is definitely no. 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.

Separate division for individual entrepreneurs

A separate division means a branch of a company that is located geographically in a different location from the parent organization, and jobs are organized in it for a period of more than 1 month. An individual entrepreneur is one single individual who cannot inherently be divided. Therefore, individual entrepreneurs cannot be equated to legal entities, and the provisions of Art. 55 of the Civil Code of the Russian Federation and Art. 11 of the Tax Code do not apply to them. Consequently, the answer to the question: can an individual entrepreneur have a separate division - negative. Opening branches, representative offices and other separate divisions, registering them with the tax authorities is the exclusive right of legal entities, but not of individuals.

Many businessmen, when discussing whether an individual entrepreneur can open a separate division, are not based on the legally approved concept of a division. Their ideas are based on the idea of commercial activity as an extensive network structure of many branches operating on one behalf.

However, individual entrepreneurs are not limited in any way in their ability to conduct commercial activities in all regions of the country, including other municipalities. In fact, an individual entrepreneur can open a separate division in the form of additional warehouses, points of sale, stores, points of service provision, but he does not need to submit an application to the Federal Tax Service. From the point of view of legislation, such points of sales, production and provision of services of various formats will not have the status of branches, representative offices and will not be endowed with the corresponding powers. Accordingly, the individual entrepreneur will pay personal income tax from the salaries of his employees, insurance premiums, VAT and other taxes in the region at the place of his official registration, and not at the place of actual business.

A separate issue concerns the use of cash registers at remote points of sale and where they must be registered. Many individual entrepreneurs believe that if they opened a store in another area, then the cash register should be registered there. An individual entrepreneur, no matter how many cash registers he has according to the number of points of sale, must register all of them with the same Federal Tax Service at his place of residence. This is stated in paragraph 15 of the Decree of the Government of the Russian Federation No. 470 of July 23, 2007 “On the registration and application of cash register systems.”

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 by a general idea of working with an extensive network.

Also see “What should be the order to create a separate unit in 2017.”

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. Therefore, cannot open a separate division

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.

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, an individual entrepreneur cannot have separate divisions, 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 carry out, 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 this 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:

when applying UTII: register;
submit a reporting declaration;
pay tax;

when purchasing a patent:

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;
the implementation of such activities does not relate to a separate division of an individual entrepreneur, and accordingly, is not subject to the norms 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.

Divisions not provided for by law

Many people are interested in whether an individual entrepreneur can 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:

reference to the name of the relevant businessman;
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.

Also see “Register of Small Entrepreneurs”.

Features for individual entrepreneurs in special modes

Individual entrepreneurs are not limited in the use of various taxation regimes when carrying out commercial transactions. But can an individual entrepreneur have a separate division at the place of business, using a special taxation system, such as PSN, simplified tax system or UTII?

In any case, he does not have the right to officially open a division at the place of business. But there are separate features for such tax systems as UTII and PSN. If an individual entrepreneur has stores and points of sale in different locations, and he uses the UTII regime, then he must register as a UTII payer for each place of business, submit declarations there and pay taxes accordingly. The same applies to the taxation regime for PSN when using a patent. In this case, it is necessary to submit a notification and pay the patent amount at the place of business activity. There may be several patents.

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

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.

General mode

An OSNO user must register only at his place of residence.

All documentation and reports are submitted to the tax office where the entrepreneur is registered. In the declaration

it is necessary to take into account the income and expenses of both the main enterprise and the open branch. The activities of the representative office and the main institution are kept in one accounting book. Tax on branch income is transferred to the place of residence of the founder.

The same manipulations are performed with unified agricultural taxation.

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.

What needs to be done when creating a separate division

A separate division is a branch that is not located where the workplaces are located, even if only one place has been created there.

It is subject to mandatory registration. It is created with the aim of attracting customers outside the region where the main division is located. Any branch of an enterprise that is not organized at the “main” address is considered separate.

Can an individual entrepreneur open a separate division? The procedure for its creation itself is simple, unlike a representative office or branch. Its opening implies the creation of jobs and, subsequently, their registration with tax authorities.

In order to register, you need to provide the tax authority with an identification card of the owner of the enterprise, a power of attorney if the documents are submitted by the owner’s deputy, as well as an application in the appropriate form.

If an individual entrepreneur opens a separate division, then documents must be submitted no later than one calendar month after its opening.

In case of late submission of documents or other violations, the owner of the enterprise is subject to a fine or penalty in the amount specified in the law on offenses.

The enterprise is registered for tax purposes within 7 working days.
If an entrepreneur for some reason changes the address of the organization or opens it in another city, the procedure for closing a branch and its subsequent registration in another city is considered mandatory, while the tax system that the entrepreneur chose for himself from the very beginning does not change.
In addition to registration with the tax office, some separate enterprises must be registered with other funds. If an organization has its own balance sheet, bank account and issues payments and other cash bonuses to individuals, this procedure is mandatory.

To register with the Pension Fund, you must provide a certificate of tax registration (in the case of a legal entity), the legal entity’s notification of registration in extra-budgetary funds, documents that confirm the creation and activities of this branch and the application for registration itself.

In order to register with the social insurance fund, you need to provide to the relevant authorities a certificate of registration of a legal entity, a document confirming that the legal entity is registered with a local tax authority, documents indicating the creation and conduct of business activities, and a notice of registration of the policyholder .

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Branches and representative offices

Branch.
Representation.

In the first case, the EP performs the functions of the organization. In the second, he represents and protects her interests. The OP does not act as an independent organization - it acts as established by the head of the parent organization. The company's documents include information about all OPs created by it.

The Tax Code of the Russian Federation does not contain the concepts of “branch” and “representative office”. Only general - a separate division. The representative office does not conduct business activities. This is its main difference from a branch, for which a separate bank account is opened. The representative office is more dependent on the parent organization.

The signs of an OP, regardless of whether it is a branch or a representative office, are territorial isolation and the presence of a workplace. The OP is usually located in another city. Located in premises rented for at least a month.

Important! There are no strict limits regarding the number of employees in a remote office. A branch with only one employee is also an OP.

The organization is responsible for its OP, even if the charter says nothing about it. Can an individual entrepreneur open an additional branch in another city?

In 2021, no amendments have been made to the law regarding the OP. It is unlikely that anything will change in the future. OP can only be opened by a legal entity. Moreover, if it does not work according to the simplified tax system. An individual will not be able to register an individual entrepreneur, which is one of the disadvantages of an individual entrepreneur. However, this does not mean that an entrepreneur does not have the right to open an additional office in another city.

Important! A legal entity is allowed to open representative offices in other cities. An individual entrepreneur does not have such a right. To open, you will need to register with local government agencies.

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. A representative office 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 is 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 do not have the status of legal entities according to the Civil Code of the Russian Federation. 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 a 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 this case, the norms of the Labor Code of the Russian Federation apply. In order for a given area to be considered a workplace, certain conditions must be met.

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 is 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 is that 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.

By virtue of Art. 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil and other branches of legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

In paragraph 2 of Art. 11 of the Tax Code of the Russian Federation gives the concept of a separate division of an organization, which is understood as any territorially separate division from it, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month.

Since the legislation on taxes and fees does not contain a definition of the concepts of “branch” and “representative office” for tax purposes, it is subject to application in the meaning in which it is used in civil legislation.

From Art. 55 of the Civil Code of the Russian Federation it follows that a 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. A 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.

According to paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them.

Representative offices and branches, like other structural divisions of the organization, are not independent legal entities, therefore they can enter into both civil relations and relations regulated by the legislation on taxes and fees, only on behalf of the organization on the basis of a power of attorney issued to the manager or other employee structural unit of the organization.

When comparing the concept of “separate division of an organization” given in Art. 11 of the Tax Code of the Russian Federation, and the concepts of “branch” and “representative office”, disclosed in Art. 55 of the Civil Code of the Russian Federation, it turns out that the concept of “separate division of an organization” is broader and includes any types of divisions of organizations, including branches and representative offices.

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 properly close a business as an individual entrepreneur, the Federal Tax Service told

Thanks to additional offices, a commercial organization increases sales, expands its circle of clients, and promotes its product. Opening an OP is an effective way to expand a business geographically.

Any businessman can open a representative office. But if he is not registered as a legal entity, the additional office created by him in the legal sense will not have the status of an OP. There are also advantages to this. For example, there is no need to go through lengthy registration.

An individual entrepreneur cannot open a separate division as defined by law, but the entrepreneur has the right to carry out its activities in any location. Restrictions or specifics for opening new places of business for an entrepreneur with stationary workplaces are not established by Russian legislation, therefore an entrepreneur can create stationary workplaces in any place and can name these territorial branches of the individual entrepreneur at his own discretion.

An individual entrepreneur can carry out its activities in any region of the country, regardless of where it is registered. And the entrepreneur is registered with the federal tax service office according to his registration.

If an entrepreneur carries out his activities in a place different from his region of residence, then he must still pay taxes to the tax authority at his place of registration, and accordingly, submit declarations to his home inspectorate.

When an entrepreneur applies the Patent Taxation System, an individual entrepreneur is required to acquire a Patent in the region in which he will carry out activities under the Patent. If it is not one subject of the Federation, but several, then there must also be several Patents - each subject must have its own Patent.

Example 1.

IP Ivanov A.A. He is registered in the Voronezh region and registered as an individual entrepreneur there. During registration, Ivanov submitted a notice of transition to the simplified tax system and is a tax payer under the simplified taxation system. Ivanov operates in the provision of taxi services and wants to acquire a Patent for this type of activity.

If an entrepreneur carries out activities that are subject to the application of UTII, then he can register and become a payer of this tax. To do this, he needs to contact the inspectorate at the place of business and submit an application for the use of UTII. An entrepreneur must submit a declaration on UTII and pay tax on UTII to the inspectorate where he is registered on UTII.

An individual entrepreneur who operates in another region other than the place of registration, and who is a tax payer under the simplified tax system, must submit declarations and pay taxes to the Federal Tax Service at the place of registration. Moreover, it is not necessary to report the place of business to the tax authority.

If employees hired by an entrepreneur work in another region (different from the place of registration of the entrepreneur), then taxes and insurance contributions on the income of the employees are also paid to the inspectorate at the place of registration of the entrepreneur. This rule applies in all cases, except for the case when employees are engaged in activities subject to UTII and carried out in another region - in this case, insurance premiums are paid at the place of registration of the individual entrepreneur, and personal income tax - at the place of registration under UTII.

Example 2.

Entrepreneur V.V. Petrov He is registered in the city of Moscow and registered as an entrepreneur there, and he uses a simplified taxation system. He opened a store in the Orenburg region and registered there with UTII. In the Orenburg region Petrov V.V. I hired an employee - a salesperson for the store. Insurance premiums for an employee of IP Petrov V.V.

He will pay at the place of his registration and submit declarations - RSV, 4-FSS, Average headcount to the same inspection. But he must pay personal income tax at the place of registration - to the Federal Tax Service in the Orenburg region and also submit declarations 2-NDFL and 6-NDFL in the Orenburg region. For himself, Petrov will pay insurance premiums to the Moscow Federal Tax Service and submit a declaration under the simplified tax system to the Moscow Federal Tax Service.

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 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

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 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.”

Federal Law No. 129

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.

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 on form S-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.

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.