So, you've decided to open a company in Russia, most likely it will be a LLC.
When you open a company, you will surely face the following steps:
Registration Of LLC
Come up with the original name of the company, it should be in full and abbreviated version in Russian. In the shortened version you need to register the abbreviation of names and company. You can call society by foreign word or in the language of one of the nations of the Russian Federation.
When you will be working with payment orders or creating the company's seal, it is better to use a shortened version; also Russian Pension Fund accepts documents faster with a short name.
The Choice Of Activity
Determine the type of activity. May be the main activity and additional, but it is important to determine the main type of your activity. All types of possible activities of limited liability companies are defined by the classifier, it is officially called OKVED (i.e. All-Russian classifier of economic activities).
The digital value of the code is quite large, it is not necessary to rewrite it completely, it is enough to write at least 4 digits. When choosing the company's activity, the codes are specified, they must comply with the contractual obligations of the company.
If after registration you decide to change the type of activity, you should add it to the constituent documents, payment for the registration in the tax office is not needed.
The rate of insurance fees depends on the professional activity of the company, for example, if your activity is only in the office, then its size is small in comparison to organizations that are engaged in the construction business and it is determined by the OKVED code.
The choice of the field of activity will affect on the opportunity to work on simplified taxation, when for your employees you will need to pay to the Pension Fund not 26, but only 18%.
Determine The Legal Address.
The Executive body of the company, for example, the General Director, will work at this address. At the legal address you can find out which tax inspection the company will belong to.
We will find an office for you: and after LLC registration, you will need to sign a lease agreement for a certain period of time.
Important note in the preparation of the lease agreement: if the period will exceed 11 months, it must be registered with the registration service at the location of the object. If it is not registered, it may be invalidated at any time.
When choosing the legal address of the company, pay attention to how many companies are registered on it. If a lot, you may be denied the assignment of this address to your company, and a prerequisite is the presence of a letter of guarantee from the owner that he is ready to provide you with a office for registration of the legal address of the company.
When collecting documents on registration of the legal address on your organization, it is important to provide: The contract for rent of office, it has to be certified by both parties of the contract, the Act of acceptance and transfer of the office from the owner to the tenant , the copy of the certificate of ownership of the office certified at the notary
You can specify the address of residence of the General Director as the legal address of the company. As follows from the Housing code of the Russian Federation, Art. 17, paragraph 2:"you can use the premises for employment, if it does not violate the housing rights of other persons living in it.".
Identify The Founders Of The Company
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Identify the founders of the company, that is, its members. They can be either natural or legal persons, residents or non-residents: citizens or legal entities of foreign states. In that case, if there are legal entities among the founders, then when collecting all the necessary documents for registration you need to have an extract from the USRLE (i.e. 'EGURL' in Russian, Unified state register of legal entities) and specify the Executive body.
It should be known that if the company consists of one person, it has no right to include business organization to the founders if there is only one person inside that business organization. If your founder is a person, then for registration it is necessary to copy the passport (all pages), and specify his/her INN (i.e. tax Identification number). If you are not registered with the tax office, and you do not have tax identification number, or you forgot to specify it, your company will not be registered. If your founder is a foreign citizen, the translation of the passport pages should be notarized for the registration of the company. It is important to know that LLC can be created if the number of its members does not exceed 50 people.
Appointment Of The General Director
What is the Executive body of the company?
The Executive body is the person who can act on behalf of the company without a power of attorney, such powers have the General or ordinary Director.
It is necessary to choose who will be the first Director-a foreign citizen cannot be appointed as a Director until he receives a permit to work in Russia.
Authorized Capital
What should be the authorized capital?
It must guarantee the creditors the fulfillment of obligations by the company, the minimum amount is 10 thousand rubles, can be expressed in cash or in the form of property. When applying for registration of the company, it must be at least 50% of the target amount.
Choice Of Tax System
Even before the registration of your company, you must choose the form of taxation:
Under the usual system of taxation you will have to pay value added tax – VAT, its size is 18%. Tax on the company's profit in the amount of 20% and property tax in the amount of 2.2% of the accrued salary. The unified social tax is paid in the amount of 34.2%. The payment of VAT is carried out every quarter, you can pay in installments for 3 months. All data are taken from the book of accounting of arrival and the expense of society, are proved by the invoice.
Under the simplified system of taxation the simplified tax system ( i.e. 'USN' in Russian) is not paid to the state Treasury, VAT and UST (unified social tax). You will be required to pay a contribution to the pension and insurance Fund, and 6% of the amount of income, if you do not take into account the costs, or 15%, if the costs of the company will be taken into account. For a limited liability company, the first version of the STS is beneficial, since there is no article on expenses and the tax authorities are not very interested in such organizations. It is only important to remember that each quarter will have to submit an income Declaration.
Who are not allowed to use USN?
Remember, that not all companies can use the USN, the Tax Code has a definition for those companies that are prohibited from using this system of taxation.
These include legal entities that:
Engaged in gambling business, produce excisable goods,
or a company with more than 100 employees.
If you are going to have revenue for the year from its activities more than 60 million rubles, and in this case to pay a simplified tax you will not be allowed.
The special regime of the USN refers to the patent system of taxation, applies to companies that have received a state patent for conducting their activities. Moreover, this system can be used only for the activities that are specified in the patent, and for no other. The company can obtain a patent in any subject of the Russian Federation and deduct taxes under this system, in the amount of the difference between the profit and the salary issued to its employees (it is only 5%).
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We will take care of all these hardships. We will provide legal advice, select an office and legal address, hire a General Director or offer you a nominee as long as you do not choose your representative for this position, we will help to complete all the documentary processes and even will hire a staff! |
