Peasant farming operates on the basis. What is a peasant (farm) economy in Russia? Check the counterparty before the transaction

Peasant- farming- this 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 you compare this normative act with the Law “On LLC”, it turns out that many questions activities of peasant farms discussed 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. A peasant farm is also not recognized as an individual entrepreneur, 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;
the head of a peasant farm can be replaced if he voluntarily abandoned his duties or cannot fulfill 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 a peasant farm, land plots and production tools 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 require this document special requirements, except for the 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.

Today, almost any capable citizen can become an individual entrepreneur. The peculiarity of this status is that under some circumstances entrepreneurs act as individuals, while in others they are treated as a legal entity. Despite the fact that this form of entrepreneurship has been used in our country for a long time, there is no single law that would regulate the activities of individual entrepreneurs. Therefore, in practice, disagreements often occur. It is not always clear on what basis an individual entrepreneur acts, and this is the cornerstone of conducting such activities. Let's try to understand the current legislation regarding this issue.

Constituent documents

Any individual entrepreneur operates on the basis of a certificate of state registration. Only this document allows him to carry out his activities officially. The document is issued at the place where the entrepreneur is registered with the tax office.

The advantage of this form of activity is that an individual entrepreneur is not obliged to develop various constituent documents as prescribed for legal entity. The only documents he needs to obtain the certificate are:

passport;
relevant statement;
receipt of payment of state duty.

After registration is completed, the existing entrepreneur receives his unique main state registration number of an individual entrepreneur - OGRNIP. An individual entrepreneur can also be identified by his individual tax number, which he must always indicate in any agreement signed by him.

Situations when the activity engaged in by an individual entrepreneur is licensed, obliges him to obtain the appropriate permit. Otherwise, he does not have the right to officially engage in work in this area. The license is issued by an authorized body in this area economic activity and has its own expiration dates.

Activities under the contract

For a long time, domestic entrepreneurs preferred to work under a contract. This made it possible, while working on a simplified taxation system, to actually work as a legal entity. An individual entrepreneur drew up a civil contract or worked on the principle of partnership, without separating a legal entity. This made it possible to attract hired employees who were not his relatives. But since 2010, such steps have been declared illegal because they allow tax evasion.

Now an existing entrepreneur can draw up an agreement only as a performer or customer and act within the framework specified in this agreement. Now two different entrepreneurs cannot enter into cooperation agreements with each other. If it is necessary to use the services of other individual entrepreneurs, the entrepreneur must draw up a separate agreement with each of them for the provision of services. Similarly, it is necessary to conclude agreements with each of the clients. Each contract must contain the full details of each of the parties, and the responsibilities and guarantees for each of them are stipulated.

Based on evidence

Today the law obliges every individual entrepreneur to indicate in each contract the number of the state registration certificate. Along with these data, the date on which the certificate was issued must be indicated. True, there is no need to write in the text of the agreement the phrase “Individual entrepreneur acting on the basis of certificate No. dated...” It is more logical and correct to indicate this data at the end of the document next to the place where the signature and seal are affixed, if the entrepreneur has one.

Moreover, this formulation is considered erroneous. It is usually used in standard contracts, and similar forms of documents have not been developed for individual entrepreneurs. When drawing up such acts, he must be guided by general provisions Civil Code.

Hired director

The law allows individual entrepreneurs to enter into civil and employment contracts exclusively with relatives. And no more than three persons. These are the only restrictions that need to be taken into account by an entrepreneur who wishes to hire a director to perform management functions in his business. That is, not wanting to manage the business, the individual entrepreneur can issue a general power of attorney for one of the relatives, who will act as a director in the business. Typically, his competence is limited to the right to resolve financial issues and sign when performing representative functions or managing an object. But all responsibility for his decisions and actions lies with the individual entrepreneur. The exception is when the director commits a criminal act.

A hired director can enter into contracts that should contain approximately the following phrase: “Director point of sale No. 3 Nikiforov M.K., acting in the interests of IP Ivanov G.V. on the basis of power of attorney No. 5 dated 07/03/2012...”

Peculiarities of Peasant Farm Operations

In fact, a collective farm enterprise (KFH) is also registered without forming a legal entity. It is understood that for its work, citizens unite on the basis of an agreement to grow agricultural products. The head of such an enterprise can work alone, having the status of an individual entrepreneur. The agreement between the participants, on the basis of which the peasant farm is registered, determines the cooperation of the participants in the farm, therefore the conclusion additional agreements not required.

Please note that only relatives can be participants in such an enterprise. They distribute among themselves collective responsibility for the activities of peasant farms, while individual entrepreneurs are solely responsible. In fact, a peasant farm is an intermediate link between an individual entrepreneur and a legal entity.

When forming agreements on behalf of such a farm, the documents must indicate the phrase “Peasant farm represented by the head of Sidorov M.F., acting on the basis of the Certificate of Registration No. dated...”.

Do you need a Charter?

I would like to emphasize once again that the Charter is the prerogative of an exclusively legal entity. An individual entrepreneur has greater freedom of action and does not need to draw up a document on the basis of which he will conduct his activities. The only documents that can limit this are the relevant licenses and the Unified State Register of Legal Entities.

OGRNIP or certificate?

Since 2014, there have been some changes in laws that apply to small businesses. They affected the main activities of the individual entrepreneur and his accounting. Thus, OGRNIP and the registration certificate are equated to each other and are considered identical documents. That is, by receiving the certificate, the entrepreneur receives official confirmation that he has been assigned OGRNIP from the moment registration is completed.

That is, when receiving a certificate, an entrepreneur can be sure that his data is entered into the Unified State Register of Individual Entrepreneurs, and he can check this using OGRNIP, which is the serial number of this entry.

Individual entrepreneurship today is supported by the country's leadership. Lightweight accounting has been introduced, the entrepreneur is not tied to legal address, can change the profile of his activities, is more independent in running his business. Yes, and registering an individual entrepreneur today is more than simple.

Among other forms of entrepreneurship, there is such a thing as a peasant farm. What does it mean to be an individual entrepreneur - the head of a peasant farm? Can an entrepreneur register farming as his own or will this require a special procedure? Let's look into the legislative nuances.

What is a peasant farm?

The concept of peasant farming is defined in Law No. 74-FZ of June 11, 2003 (hereinafter referred to as the Law). According to this legal document, a peasant farm is a separate form of business in the form of an association of individuals who have common assets and jointly carry out activities in the agricultural sector (clause 1 of Article 1). The creation of such an entity is allowed with the participation of one citizen, and regulation of entrepreneurship is carried out in accordance with the requirements of civil legislation (clauses 2, 3 of Article 1 of the Law). Registration of peasant farms is possible both in the form of farming and in the form of individual entrepreneurs.

Who can be the head of a peasant farm?

According to paragraph 5 of Art. 23 of the Civil Code, the head of the farm may be an individual registered as an individual entrepreneur according to the generally established procedure. The main limitation is the presence of legal capacity. This norm applies to citizens of the Russian Federation, as well as foreign citizens and stateless individuals. Other members of peasant farms according to stat. There may be 3 laws:

The closest relatives of the head are parents, spouses, sisters, children, brothers, grandparents and grandchildren. The maximum number is limited to three families, and the minimum age of participants is 16 years.

Other citizens - the number of such persons is limited to 5 members.

If a farm is formed by the decision of one individual, no agreement is required, and the head of the peasant farm is called an individual entrepreneur. If there are many members of the farming enterprise, an agreement must be concluded (Article 4 of the Law). This document defines the following information:

Who are members of peasant farms?

Who is recognized as the head of the peasant farm and what powers is vested in such a citizen?

In what order is management carried out?

What responsibilities and rights do other members have?

How the property of peasant farms is formed and distributed.

By what rules are members of peasant farms accepted and excluded?

In what order is profit and other income distributed?

Other conditions.

The agreement must be unanimously signed by all members of the household, and the degree of relationship is confirmed not verbally, but documented. Thus, the entrepreneur - the head of the farm is essentially the manager (head) of such a business and directly the peasant farm itself. The creation of a farm on the basis of an LLC is prohibited, since the entry of records about the head of a peasant farm is not carried out by the tax authorities single register legal entities (Unified State Register of Legal Entities), and into the Unified Register of Entrepreneurs (Unified State Register of Entrepreneurs). According to stat. 16 of the Law, the head of the economy is considered to be one of the selected members, but if there is only one participant, he is automatically considered the head, but at the same time he is obliged to legitimize his status by registering as an individual entrepreneur.

Farms and individual entrepreneurs

In accordance with stat. 5 of the Law, state registration of peasant farms is carried out in accordance with the legislative norms of the Russian Federation. A farm is recognized as open from the date of its registration with the control authorities. Consequently, from the interpretation of the regulations, we can conclude that peasant farms are a separate form of business. If there are several members, the applicant is considered to be the head chosen unanimously; when submitting documents to the Federal Tax Service, an agreement is provided. In the case where there is only one participant, there is no need to draw up an agreement, and the individual has the right to engage in farming after receiving the status of an individual entrepreneur.

What differences exist between the head of a peasant farm and an individual entrepreneur? If the head is elected by the decision of other members, he must act in the interests of the economy and represent not his personal interests, but general ones. At the same time, his rights and obligations are clearly defined in legislative norms and the developed agreement. If the activity is carried out by an individual entrepreneur, the entrepreneur acts on his own behalf and in his own interests, making all decisions unanimously. Consequently, the individual entrepreneur is not limited in any way in conducting and managing the business, and the head of the peasant farm has a clearly defined range of rights and responsibilities.

Conclusion - a peasant farm is not a legal entity, and not an individual entrepreneur. This is a special form of business, which is subject to separate legislative norms. Registration of a peasant farm takes place according to the algorithm for opening an individual entrepreneur, not a legal entity.

Individual entrepreneur - head of a peasant farm

We found out that the head of a peasant farm can be an entrepreneur - stat. 23 of the Civil Code does not prohibit this. An ordinary citizen (not an individual entrepreneur) also has the right to engage in activities in the agricultural sector if this participation is enshrined in the agreement in connection with the creation of a peasant farm. What method to choose for running such a business is up to everyone to decide for themselves, taking into account the available opportunities and their goals.

When making a decision, consider what scale of activity is planned; Keep in mind that the entrepreneur acts independently, and the creation of a peasant farm means compliance with the agreement approved by the farm. In addition, if you are planning to expand and plan to hire external employees (under employment contracts or within the framework of the GPA), the number of persons is limited to 5 citizen participants in farming. An entrepreneur is free to hire any number of workers. At the same time, for peasant farms the state offers a greater variety of subsidies, benefits, loans and other types of support.

In a word, as with any choice, when assessing in what status to register a future farm, weigh all the advantages and disadvantages - from the opening procedure to the taxation system used in conducting business.

How to open an individual peasant farm enterprise

To open a peasant farm or individual entrepreneur for the head of a farm, the same algorithm applies as for creating an entrepreneur. Plastic bag necessary documentation submitted to the territorial division of the tax inspectorate at the residence address of the head of the household. Regulatory requirements are regulated by Law No. 74-FZ and Law No. 129-FZ of 08.08.01. The composition of the required forms includes:

Unified application - the document is provided according to f. P21001 for registration of an entrepreneur or f. P21002 - for registration of peasant farms.

Agreement of members of a peasant farm - submitted only in a situation where the number of participants is more than one citizen.

A copy of the individual's (head of the household) passport.

Payment receipt for the transfer of state duty in the amount of 800 rubles.

An application for the use of a special regime is submitted when deciding to work for the Unified Agricultural Tax or the simplified tax system. If the document is not provided immediately, farming is recognized as operating on the OSNO (general system).

The documentation can be submitted to the Federal Tax Service in person or through a representative. With the latter method, a notarized power of attorney is pre-issued. It is also possible to send a package of forms by mail or via TKS. 3 days are allotted for the registration procedure (clause 3 of Article 22.1 of Law No. 129-FZ). Based on the results of verification and consideration of the information received, tax officials issue a certificate of state registration of the head of the peasant farm, a sheet of extract on entering data into the Unified State Register of Individual Entrepreneurs, and a document on registration with the Federal Tax Service.

§ 2. Features of the legal capacity of the head of a peasant (farm) enterprise

In order for a farm as an association of citizens to participate in civil circulation, according to the Federal Law “On Peasant (Farm) Farming,” it also needs a real subject of entrepreneurial activity - an entrepreneur who carries out his activities without forming a legal entity. Such a subject is the head of the farm, vested with representative powers (see Article 17 of the said Federal Law). However, he participates in entrepreneurial relations not on his own behalf and not in his own interests, but only on behalf of and in the interests of the economy. This determines the features of his entrepreneurial legal capacity as a citizen-entrepreneur.

As a result, a very unusual legal situation arises: in a single commercial structure there coexist, as it were, two entrepreneurs operating without forming a legal entity - the farm and the head of the farm. A peculiar division of functions is established between them. A business as an association of citizens is a purely nominal entrepreneur, a kind of “sign”: it has a company name under which business activities are carried out, bank accounts, a seal, “has” property that does not actually belong to it * (135) and with the same property is responsible for “its "debts, acts as a plaintiff and defendant in court, etc. However, without directly participating in entrepreneurship, the farm as an association of citizens carries out its own production and other activities permitted to it. economic activity. The head of the farm, acting on behalf of the farm, is a real entrepreneur who single-handedly mediates the collective entrepreneurial activity farm (for this reason, the head of the farm can hardly be considered an individual entrepreneur in the generally accepted meaning of this concept).

Thus, the dual legal nature of the peasant (farm) economy currently gives grounds to consider this entrepreneurial entity as a kind of complex entrepreneur. Such an entrepreneur actually participates in civil circulation along with collective entrepreneurs (legal entities) and individual entrepreneurs (individuals carrying out entrepreneurial activities without forming a legal entity) * (136). Therefore, one should agree with those lawyers who believe that farming is an independent, special organizational and legal form of entrepreneurship in agriculture without the formation of a legal entity, which differs from both commercial organizations and individual entrepreneurs and has no analogues in the current legislation *(137).

After recognizing the head of a farm as an entrepreneur in the manner that we discussed above, he acquires entrepreneurial legal capacity and receives the legal ability to act on behalf of the relevant farm.

However, the head of a peasant (farm) enterprise is a special entrepreneur; he can hardly be identified with an individual entrepreneur. There are a number of fundamental differences between these subjects of law.

Firstly, an individual entrepreneur carries out commercial activities under his own name, which includes the surname, first name, and patronymic (if any). Unlike an individual entrepreneur, the head of a farm acts in commercial relations not on his own behalf, but on behalf of the farm (see Article 17 of the Federal Law “On Peasant (Farm) Business”), which has its own name.

Secondly, an individual entrepreneur acts independently, in his own interests, and the head of a farm - in the interests of the farm he represents (see paragraph 2 of Article 16 of the Federal Law "On Peasant (Farm) Farming").

Thirdly, an individual entrepreneur himself determines the types of his activities, acquires the corresponding rights and bears responsibilities, and the head of the farm exercises only those powers that are provided for by the agreement between the members of the farm (see the last paragraph of Article 17 of the Federal Law "On Peasant (Farm) Farming ").

Thus, the head of a farm is not an independent individual entrepreneur, but a participant in a complex entrepreneur with a certain autonomy, which is the farm.

In turn, a farm, unlike most commercial organizations, the rules of which apply to its activities, has not general, but special legal capacity (in Article 1 of the Federal Law "On Peasant (Farm) Farming" the list of types of activities of such a farm is formulated as exhaustive). Therefore, the farm has the right to carry out as its main activities only those types of activities that are related to the production, processing, storage, transportation and sale of its own agricultural products.

In this regard, the legal capacity of the head of a peasant farm as component The legal capacity of the entire farm cannot be considered as general: it is determined by the limits of the legal capacity of the specified farm as a complex entrepreneur.

In practice, it is advisable to proceed from the fact that the head of a farm does not have the right to conduct independent business activities carried out on his own behalf, regardless of the interests of the farm and beyond the powers defined for him by the Federal Law “On Peasant (Farm) Farming” and the agreement between the members of the farm. He has the right to make only such transactions on behalf and in the interests of the farm that are necessary for the farm to carry out the types of activities permitted for it.In addition, the head of the farm does not have the right to commit actions (including transactions) that infringe on the rights and legitimate interests farm and its members (clause 2 of article 16 of the said Federal Law).

There is also a legal obligation for the head of a farm to act in the interests of the farm he represents in good faith and wisely. This rule is based on the provisions of the Civil Code of the Russian Federation, common to legal entities, that a person who, by virtue of the law or constituent documents of a legal entity, acts on its behalf must act in the interests of the represented legal entity in good faith and reasonably. It is obliged, at the request of the founders (participants) of a legal entity, unless otherwise provided by law or agreement, to compensate for losses caused by it to the legal entity (Clause 3 of Article 53 of the Civil Code of the Russian Federation). The specified norms of the Civil Code of the Russian Federation, incl. on the obligation to compensate for losses caused to the represented person also apply to the entrepreneurial activity of a farm * (138).

Federal Law "On Peasant (Farm) Economy" in Art. 17 established an approximate list of powers of the head of a peasant farm. Let us recall that the head of the farm:

organizes the activities of the farm;

acts on behalf of the farm without a power of attorney, including representing its interests and making transactions;

issues powers of attorney;

carries out the hiring of workers in the farm and their dismissal;

organizes accounting and reporting of the farm;

exercises other powers determined by agreement between members of the farm.

The specified powers of the head of the farm basically coincide with the powers of the sole executive body in a commercial organization * (139). However, the head of the farm cannot be considered as the executive body of the farm: in this part, the provisions of civil legislation on commercial organizations do not apply to the activities of the farm due to the contradiction with the essence of the relevant relations. The peasant (farm) economy as a whole and its head are entrepreneurs (see, respectively, paragraph 3 of Article 1 of the Federal Law “On Peasant (Farm) Economy”, paragraph 2 of Article 23 of the Civil Code of the Russian Federation), i.e. business entities and, therefore, civil law. Therefore, the rules on governing bodies of commercial organizations cannot be applied to the activities of the head of a farm, since these rules regulate intra-corporate rather than entrepreneurial relations.

The head of the farm organizes the activities of the farm. The fact of unanimous recognition of one of the members of the farm as its head (see paragraph 1 of Article 16 of the Federal Law “On Peasant (Farm) Farming”) also implies recognition by the members of the farm of the corresponding authority of the head of the farm, without which the organization of the farm’s activities would be impossible. Thus, the members of the farm, by contract, delegate leadership functions to the head of the farm (subclause 2, clause 3, article 4 of the said Federal Law) in the interests of the entire farm.

In the agreement on the establishment of a farm, it is advisable to establish separate lists of specific rights and obligations of the head of the farm and its remaining members. They must, in particular, provide that the head of the farm has the right to give instructions that are binding on the other members of the farm (who are not in labor relations with the farm) and control their implementation, and the members of the farm are obliged to carry out the instructions of the head of the farm within the time limits established by him. If this is not done, then the work of the head of the farm in organizing the activities of the farm may turn out to be meaningless and ineffective, since any management activities is impossible without relations of power-subordination and control over the implementation of decisions made.

In a relationship employees, both those who are and are not members of the farm, the head of the farm has managerial and control powers as an employer. In such cases, these powers are not of a civil nature, but are provided for by the Labor Code of the Russian Federation and other acts of labor legislation.

The head of a farm acts on behalf of the farm without a power of attorney, incl. represents his interests and makes transactions. If we take into account that a farm is a business entity and at the same time abstract from the fact that it is not a person in the context of clause 1 of Art. 2 of the Civil Code of the Russian Federation, then it should be assumed that the norm in question represents a case when, by virtue of the instructions of the law, a relationship of representation arises between a farm and its head (Article 182 of the Civil Code of the Russian Federation). Therefore, the head of the household cannot make transactions on behalf of the represented person in relation to himself personally.

Taking into account the fact that the representation carried out by the head of the farm is systematic and carried out independently, it seems that special rules on commercial representation, provided for in Art. 184 Civil Code of the Russian Federation. According to paragraph 3 of this article, commercial representation is carried out on the basis of an agreement concluded in writing and containing instructions on the powers of the representative, and in the absence of such instructions - also a power of attorney. In the case under consideration, as an agreement defining the powers of the representative, it is quite possible to use an agreement on the creation of a farm, regulating in detail the powers of the head of the farm as a commercial representative.

Commercial representation presupposes the right of the representative to demand payment of the stipulated remuneration and compensation for the costs incurred in executing the assignment. However, in the agreement on the creation of a farm it is permissible to provide for the gratuitous nature of a commercial representation (see paragraph 2 of Article 184 of the Civil Code of the Russian Federation).

The head of the farm issues powers of attorney. A power of attorney is a written authority issued by one person (represented, principal) to another (representative) for representation before third parties, which establishes the powers of the representative to carry out transactions and other legal actions on behalf of the represented. The issuance of a power of attorney is a one-sided transaction. Therefore, the issuance of powers of attorney by the head of a farm, as well as the execution of other transactions by him, is carried out on behalf of the farm, and not on behalf of its head.

It should be assumed that the issuance of a power of attorney on behalf of the farm by virtue of clause 3 of Art. 1 of the Federal Law “On Peasant (Farm) Farming”, the rules for issuing powers of attorney on behalf of a legal entity (clause 5 of Article 185 of the Civil Code of the Russian Federation) may be applied, since they do not contradict the essence of the relevant relationship. Therefore, a power of attorney on behalf of a peasant (farm) enterprise must be issued signed by the head of the enterprise with the seal of the farm attached.

The head of the farm hires and fires workers for the farm. Labor relations on the farm are regulated labor legislation taking into account the fact that the head of the household is an employer - an individual and, in accordance with paragraph 2 of Art. 23 of the Civil Code of the Russian Federation, is recognized as an entrepreneur. Therefore, to the indicated relations general norms The Labor Code of the Russian Federation is applied taking into account the specifics of regulating the labor of workers working for employers - individuals, established in Art. 303-309 Ch. 48 Labor Code of the Russian Federation. When the employer is not the head of the farm, but the farm itself, created under the 1990 Law “On Peasant (Farm) Farming” as a legal entity, the specified features of labor regulation do not apply, and the organization labor relations carried out according to general rules Labor Code of the Russian Federation. Let us recall that such farms have the right to retain the status of a legal entity until 01/01/2010 (see clause 3 of article 23 of the Federal Law “On Peasant (Farm) Farming”).

In cases where the head of the farm employs seasonal workers, it is also necessary to take into account the specifics of regulating their labor (see Articles 293-296 of the Labor Code of the Russian Federation). In addition, the Labor Code of the Russian Federation provides for the specifics of regulating the labor of women, persons with family responsibilities (Articles 253-264, Chapter 41), workers under the age of 18 (Articles 265-272, Chapter 42), and persons working part-time (Article 282-288 chapter 44), temporary workers(Art. 289-292, Chapter 45), etc.

The head of the farm organizes the accounting and reporting of the farm. It is advisable to take into account that in accordance with Art. 4 Federal Law of November 21, 1996 “On Accounting” * (140) it applies to all organizations located on the territory of Russia, as well as to branches and representative offices of foreign organizations, unless otherwise provided by international treaties Russian Federation. Citizens carrying out entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner established by the tax legislation of Russia.

A peasant (farm) enterprise, according to the Federal Law “On Peasant (Farm) Economy”, is not an organization, but an association of citizens that carries out entrepreneurial activities without forming a legal entity (see Article 1 of this Federal Law). Therefore, it should be assumed that farms created in accordance with the Federal Law “On Peasant (Farm) Business” must keep accounting records in the manner prescribed for citizen entrepreneurs operating without forming a legal entity. As for farms created under the 1990 Law “On Peasant (Farm) Economy” and which are legal entities, their organization accounting must be carried out in accordance with the rules of the Federal Law “On Accounting”.

The head of the farm exercises other powers determined by agreement between the members of the farm. Since he has special legal capacity, his rights and obligations are determined by the Federal Law “On Peasant (Farm) Farming” (Articles 16, 17), as well as by the agreement on the creation of the farm. The head of the farm has no right to exercise other powers. Therefore, if members of a farm seek to expand the powers of its head, then this must be done in the agreement on the creation of the farm in accordance with subsection. 2 p. 3 art. 4 Federal Law "On Peasant (Farming) Economy".

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.

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;
the head of a peasant farm can be replaced if he voluntarily abandoned his duties or cannot fulfill 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 a peasant farm, land plots and production tools are not allocated, but the former participant is paid monetary compensation proportional to his share in the common property.

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 that will work under the special tax regime of the Unified Agricultural Tax.

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 R21002, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/

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

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.

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).

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

Transition to a special tax regime

Another important issue that must be resolved immediately upon registration of a peasant farm or no later than 30 days from the date of creation 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, the general taxation system can be quite beneficial, especially if you also receive a VAT exemption.

The executive body of an agricultural cooperative (both production and consumer) is its chairman. He acts on behalf of the cooperative without a power of attorney on the basis of the charter.

On issues within the competence general meeting members of the cooperative, the supervisory board and the board of the cooperative, the chairman must also act on the basis of the decisions of these management bodies. On other issues, the chairman acts on behalf of the cooperative alone * (258).

A peasant (farm) enterprise is an association of citizens related by kinship and (or) property (kinship as a result of marriage), having property in common joint ownership and jointly carrying out activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation. A farm is not a legal entity, so it does not have such a document as a charter. Members of a peasant (farm) enterprise enter into an agreement among themselves, which, among other things, determines its head. It is he who has the right, without a special power of attorney, to dispose of the property of the farm, to make various transactions in the manner established by the agreement on the creation of a peasant (farm) farm * (259).

Constituent documents

Any individual entrepreneur operates on the basis of a state registration certificate. Only this document allows him to carry out his activities officially. The document is issued at the place where the entrepreneur is registered with the tax office.

The advantage of this form of activity is that an individual entrepreneur is not required to develop various constituent documents, as prescribed for a legal entity. The only documents he needs to obtain the certificate are:

passport;
relevant statement;
receipt of payment of state duty.

Situations when the activity engaged in by an individual entrepreneur is licensed, obliges him to obtain the appropriate permit. Otherwise, he does not have the right to officially engage in work in this area. A license is issued by an authorized body in a given area of economic activity and has its own validity period.

Activities under the contract

Based on evidence

Moreover, this formulation is considered erroneous. It is usually used in standard contracts, but similar forms of documents have not been developed for individual entrepreneurs. When drawing up such acts, he must be guided by the general provisions of the Civil Code.

Hired director

The law allows individual entrepreneurs to enter into civil and labor contracts exclusively with relatives. And no more than three persons. These are the only restrictions that need to be taken into account by an entrepreneur who wishes to hire a director to perform management functions in his business. That is, not wanting to manage the business, the individual entrepreneur can issue a general power of attorney for one of the relatives, who will act as a director in the business. Typically, his competence is limited to the right to resolve financial issues and sign when performing representative functions or managing an object. But all responsibility for his decisions and actions lies with the individual entrepreneur. The exception is when the director commits a criminal act.

A hired director can enter into agreements that contain approximately the following phrase: “Director of retail outlet No. 3 Nikiforov M.K., acting in the interests of individual entrepreneur G.V. Ivanova. on the basis of power of attorney No. 5 dated 07/03/2012...”

Peculiarities of Peasant Farm Operations

In fact, a collective farm enterprise (KFH) is also registered without forming a legal entity. It is understood that for its work, citizens unite on the basis of an agreement to grow agricultural products. The head of such an enterprise can work alone, having the status of an individual entrepreneur. The agreement between the participants, on the basis of which the peasant farm is registered, determines the cooperation of the participants in the farm, so the conclusion of additional agreements is not required.

Do you need a Charter?

OGRNIP or certificate?

Individual entrepreneurship today is supported by the country's leadership. Lightweight accounting has been introduced, the entrepreneur is not tied to a legal address, can change the profile of his activity, and is more independent in running his business. Yes, and registering an individual entrepreneur today is more than simple.

Individual entrepreneurship is becoming an increasingly attractive way for capable Russian citizens to conduct business activities with the aim of making a profit. A feature of the status is the actual dual state of individual entrepreneurs from the point of view of legislation. This means that in some situations it has to act as a legal entity, without actually having such status.

It is obvious that the current legislation has significant gaps in determining the legal status of an individual entrepreneur. Until now, there is no unified federal law regulating the activities and legal status of individual entrepreneurs. The problem of having grounds for legal activity creates confusion in law enforcement practice.

Registration documentation

The legal basis for working as an individual entrepreneur today is registration documents, which are issued by the local tax authority on a territorial basis. Distinctive feature In comparison with the registration of business entities, a provision is presented according to which individual entrepreneurs do not need to develop constituent documents and charters.

During the registration process of an individual entrepreneur, it is enough to provide three documents:

passport of a citizen of the Russian Federation;
completed application;
receipt of payment of the registration fee.

The result of registration actions is the provision of a unique registration number to the citizen - OGRNIP. This number becomes an identification feature when it is entered into the unified State Register.

As an additional identification feature, the taxpayer identification number is used, which is mandatory included in each individual entrepreneur agreement.

However, the certificate is not always sufficient for the work of an individual entrepreneur; this applies to licensed types of activities. Such permission can be obtained from the relevant organizations within whose competence it falls.

On rights and responsibilities: their interaction

The main right becomes opportunity to do business in any field permitted by law and under the conditions prescribed by it.

An individual entrepreneur is allowed to conduct any commercial operations related to the achievement of profit, within the framework of reached contracts and agreements. When conducting business, he has the right to use hired labor.

The legislation provides for the possibility for banks to ensure settlements with suppliers of goods or services or other clients. The maintenance and use of bank accounts must be carried out in compliance with the law and imposes on the entrepreneur certain obligations specific to his legal status.

An important point when carrying out activities by an entrepreneur is the preservation of his inalienable civil rights. Thus, entrepreneurial activity is included in the total length of service when calculating pension benefits. In addition, he has the right to early retirement due to disability.

Row legislative documents imposed on the entrepreneur specific duties associated with the peculiarity of his way of activity. They prescribe him to perform a set of actions that he performs in relation to the Russian Federation, society, its participants and business partners.

The main inconvenience when studying this issue is the fragmented nature of such instructions placed in a huge number legal documents of a national and departmental nature.

The consolidation of society’s requests to the entrepreneur becomes a separate document the most important task of legislative bodies for the further development of private initiative in the state.

However, it is possible to group the main responsibilities in the following way:

Often aspiring entrepreneurs try to find job responsibilities for individual entrepreneurs. Such attempts are doomed to failure in advance, since such a consolidated document does not exist.

The reason for this is the fact that the entrepreneur is not an official. All of its obligations to the law and society are determined by individual legislative acts and regulations within the framework of its activities.

Protection of the rights of individual entrepreneurs is entrusted to the state bodies authorized for this purpose. Any member of society, including an entrepreneur, has the opportunity to obtain protection if his rights are violated. At the same time, there is the possibility of bringing him to justice if he fails to fulfill his obligations to the state and society within the framework of his legal status.

The principle of constructing legislation leads to this situation: the rights of some are protected by the obligations of others and vice versa.

One of the problems facing commercial law is formation of a single legislative act , defining the main obligations and rights of the entrepreneur. Such an action will allow the business community to formulate a more complete understanding of them and will contribute to the further development of such ways of operating.

Additional information on the responsibilities of an individual entrepreneur is available in this news release.

Organizational form

An individual entrepreneur is an individual who runs his own business alone. All activities of the individual entrepreneur are carried out in compliance with the Civil Code of the Russian Federation.

Advantages

They are made up of the following circumstances:

the simplicity of the registration procedure allows you to perform all the actions required by law yourself, without involving a lawyer;
a simplified cash regime makes it possible to bypass some cash restrictions in a legal way;
no taxation of property used in doing business;
there is no need to involve accounting personnel, since all transactions are carried out according to a single ledger;
tax audits of entrepreneurs are carried out much less frequently;
if it is necessary to abandon business activities, the closure procedure is very simple;
the ability to make independent decisions on running a business;
tax rates are significantly lower.

Flaws

These include following:

the possibility of attracting other investors as co-founders is significantly reduced, since an individual entrepreneur is not interesting investment capital;
the business owner is deprived of the opportunity to sell the assets of the enterprise; it can only be closed or opened by changing the organizational form of doing business;
the use of your own brand is possible only after certification by a notary;
the brand or information about it cannot be distributed until it has been registered;
Individual entrepreneur – individual, independently leading business and bears full responsibility for it within the framework of the law.

This form of entrepreneurship can be considered as a first step, leading to further development in other organizational forms under a fortunate combination of circumstances.

Documents required for individual entrepreneur actions

For this form of registration, constituent documents are not drawn up. The only legal basis for the work of an entrepreneur is the OGRNIP certificate.

Lack of Charter and Articles of Association with the distribution of responsibilities between the founders and an indication of their shares, it provides the entrepreneur with maximum freedom of action to make independent decisions.

The OGRNIP certificate indicates the unique registration number of the entrepreneur, which is an identification feature. The entrepreneur is also assigned a number according to the state register.

On what basis to conclude an agreement

The main objective of the treaty in its preamble is identification each contracting party as a subject and confirmation legality of actions when concluding an agreement. As mentioned above, the main features confirming the right of action for entrepreneurs are the OGRNIP and Unified State Register of Individual Entrepreneurs codes.

Indicating the TIN in the contract is not enough, since, while identifying a person, it does not confirm the right to conduct independent business commercial activities. The other codes given correspond to this purpose. The preamble to the agreement and the details of the parties indicate the postal and passport details of the individual entrepreneur.

Features of the activities of peasant farms

A peasant farm is created by an individual or a group of persons with or without the formation of a legal entity on a voluntary basis. One person cannot simultaneously participate in several peasant farms.

The economy is created on the principle subsidiary liability, which means that what is not done by one member of the household must be done by another.

The state, by registering the creation of such a subject, undertakes the obligation to allocate land to it from free land funds and provide access to financial resources through credit organizations.

It should be remembered that the law does not provide for the procedure for registering peasant farms with government agencies.

Registration of peasant farms is carried out according to the following documents:

Agreement on establishment between members of the farm - if the number of participants is more than two people.
Application for state registration.
Copies of the manager’s personal documents.
Receipt for payment of state duty.
Statement of consent to switch to a special tax regime.

The registration procedure and status of peasant farms are in many ways similar to those for individual entrepreneurs. In both cases, the development of a Charter is not necessary. A registration certificate is issued in accordance with the established procedure.

Relationships with the manager

The entrepreneur has the right hire an individual who manages the enterprise in his absence.

An additional reason for appointing a manager may be the expansion of the enterprise, as well as the lack of experience in performing management functions.

Appointment to the position of director is made by issuing a notarized power of attorney, which lists control functions delegated to the manager:

operational management of the production process;
hiring and dismissal of employees;
operational and long-term work planning;
control over financial flows;
signing contracts for the supply of goods and services, sales of products;
Creation safe conditions labor for workers.

The entrepreneur is not responsible for the actions of the manager if he violates the law.

The entrepreneur can reserve certain functions for himself, these often include right of first signature of financial documents.

The official appointment of oneself as a director of an enterprise is usually not used, since it entails additional contributions to extra-budgetary funds. It is also common practice to transfer certain management functions to any employee without an official appointment.

The features of opening an individual entrepreneur for a beginner are described in this video.

Peasant (farm) enterprise (peasant farm)- a type of entrepreneurial activity in the Russian Federation directly related to the conduct Agriculture.

Federal Law of June 11, 2003 N 74-FZ (as amended on June 23, 2014) " About peasant (farming) farming"

Article 1. The concept of a peasant (farm) economy

1. A peasant (farm) enterprise (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale agricultural products) based on their personal participation.

2. A farm can be created by one citizen.

On the possibility of state registration of a peasant (farm) enterprise as a legal entity, see Article 86.1 of the Civil Code of the Russian Federation.

3. A farm carries out entrepreneurial activities without forming a legal entity. The rules of civil legislation that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

4. A farm may be recognized as an agricultural producer in accordance with the legislation of the Russian Federation.

is an association of citizens who jointly own property and carry out production or other economic activities. After state registration of a peasant farm, its Head is an individual entrepreneur - a farmer.

"Civil Code of the Russian Federation (Part One)" dated November 30, 1994 N 51-FZ (as amended on May 23, 2016)

Article 86.1. Peasant (farm) economy

1. Citizens leading joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant (farm) enterprise (Article 23), has the right to create a legal entity - a peasant (farm) enterprise. A peasant (farm) enterprise, created in accordance with this article as a legal entity, is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property members of the peasant (farm) enterprise deposits.

2. The property of a peasant (farm) enterprise belongs to him by right of ownership.

3. A citizen can be a member of only one peasant (farm) enterprise created as a legal entity.

4. When foreclosure is filed by creditors of a peasant (farm) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for intended purpose. Members of a peasant (farm) enterprise created as a legal entity bear subsidiary liability for the obligations of the peasant (farm) enterprise.

5. The specifics of the legal status of a peasant (farm) enterprise created as a legal entity are determined by law.

The property of a farm belongs to its members on the right of joint ownership. In itself, a peasant (farm) enterprise, along with family enterprises, where property also belongs to members by the right of common joint ownership, is a private unitary enterprise, but citizens conducting joint activities on the basis of an agreement on a peasant (farm) enterprise have the right to create a legal entity - peasant (farm) economy.

In accordance with the Civil Code of the Russian Federation, peasant (farm) enterprise created as a legal entity is a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy. Paragraph 1 of Article 19 of Federal Law No. 74-FZ lists the main types of farming activities:

production and processing of agricultural products,
transportation (carriage),
storage,
sales of agricultural products of own production.

Peasant farm (peasant farm) can also be registered as an individual entrepreneur - Head of a peasant farm.

The main advantages of registering as the Head of a peasant farm enterprise over legal entities (for example, if a Peasant Farm LLC LLC is registered) are similar to the advantages of an individual entrepreneur over an LLC, since the Head of a peasant farm enterprise is primarily an individual entrepreneur (IP)

Advantages of the Head of a peasant farm over an individual (LPH):

legal land use on a large scale (more than 2.5 hectares);
the opportunity to work officially to sell products with a wide range of buyers (the head of a peasant farm has the opportunity to undergo certification, and few will buy from private household plots, since those who buy from individual becomes a tax agent - must withhold personal income tax from the seller and transfer personal income tax to the budget in the amount of 13% of the purchase price)
receipt of state support by the head of a peasant farm in larger volumes than private household plots, that is, on an equal basis with agricultural producers;
receiving borrowed funds from banks in a larger volume than as an individual (LPH) - due to the fact that the salary of an individual or the income of an unemployed private household plot is, by definition, less than the business income of a peasant farm;
attracting and creating additional jobs on legally (and private household plots hire workers illegally and therefore - illegally - pay in black cash or in natural products (without deducting taxes and contributions to funds);
formation of pension rights of the Head of private household plots and employees in full, reimbursement of benefits for sick leave and in connection with maternity, payment for treatment of employees at the expense of the Social Insurance Fund.

There are also tax benefits, for example not subject to taxation(exempt from taxation) d income of members of a peasant (farm) household received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, - within FIVE years, counting from the year of registration of the specified farm. And starting from the 6th year of work, the heads of peasant farms can use the “simplified tax system” - Unified Agricultural Tax, simplified tax system, patents - to reduce turnover (business) taxes

A separate situation - a limited number of those who buy products without requiring value added tax (VAT) to be allocated in the purchase and sale amount - this situation.

LPH or peasant farm?

Each option, of course, has its pros and cons.

Private household plot (personal subsidiary plot) type of business activity for which registration is not required as an individual entrepreneur? Individual entrepreneur - Head of a peasant farm or legal entity. persons, that is, anyone with a personal plot can work on the basis of private plots. And it is very important that the farmer is not entangled in the web of tax payments and reporting. The fact is that the Tax Code of the Russian Federation provides benefits for private household plots.

More on the topic:
Grant 1.5 million rubles. under the "Beginner Farmer" program
Grant 5 million rubles. under the program "Family Livestock Farm"

First of all, it should be noted that the private farmer doesn't pay taxes, which are provided for entrepreneurs, and does not keep reports. Wherein farmer, having homestead plot, whose size does not exceed 2.5 hectares (250 acres, or 25,000 square meters), is exempt from paying personal income tax (personal income tax). Hence the limitation - personal subsidiary plots initially have physical limitations on the area of the land plot, but adjacent lands registered in the name of relatives (partners) can be used;

Another disadvantage of private household plots is that it is impossible to issue either certificates or declarations of conformity for private household plots. This significantly limits the circle potential buyers. This happens because private household plots are run by an individual and his family members; the products are grown for their own consumption, and not by a farmer - an entrepreneur who grows products for sale).

The second disadvantage is that they do not provide a lot of borrowed money for the development of private household plots (for example, the Russian Agricultural Bank, according to our information, gives a loan of up to 300 thousand rubles for 2 years, up to 700 thousand rubles for 5 years for private plots, with collateral). For example, the terms and conditions are published. This is again due to the scale of the economy - larger amounts can only be received by small businesses (including individual entrepreneurs - heads of peasant farms, or peasant (farmer) farms formed in the form of a legal entity, for example an LLC or a cooperative).

Some definitions and comparison table regarding membership and land use:

Peasant (farm) economy	Personal subsidiary plot
Head of Peasant Farm (IP)- carries out entrepreneurial activities without forming a legal entity (individual entrepreneur) for the production, processing and marketing of agricultural products.	Private household plots- a form of non-entrepreneurial activity for the production and processing of agricultural products.
It is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation.	Maintained by a citizen or a citizen and those living together with him and (or) jointly carrying out personal activities with him subsidiary farming members of his family in order to satisfy personal needs on a land plot provided and (or) acquired for personal farming.
Requires state registration (the registration record of the individual entrepreneur - the head of the peasant farm is included in the Unified State Register of Individual Entrepreneurs)	Does not require state registration
It is considered created from the moment of state registration.	Citizens have the right to manage private household plots from the moment of state registration of rights to the land plot provided for running private plots.
Provides for membership, but can be created by one citizen (Chair) without members. Peasant farm members can be: 1. Spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each spouse, but not more than from three families. 2. Citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five people.	Does not include membership.
Fruits, products and income received by a farm as a result of the use of its property are common property members of peasant farms. The property of a farm belongs to its members on the right of joint ownership, unless otherwise established by agreement between them (it can be stated who is included in the peasant farm and in what proportions the result of the activity is divided). The shares of members of a farm in the case of shared ownership of the property of the farm are established by agreement between the members of the farm.	Agricultural products produced and processed during the management of private household plots are the property of citizens, leading private household plots.
Limit sizes of land plot, *granted ownership to a citizen from lands owned by the state or municipally* for maintaining peasant farms are: Minimum size - 1 ha; The maximum size is 5 hectares. The maximum size of a land plot owned and (or) otherwise owned by a peasant farm is: Minimal - no restrictions; Maximum *overall size* - is not limited; , which is under the right of ownership - no more than 10% of the total area of agricultural land located in the territory of one district; Maximum area size *agricultural land* owned by a peasant farm under another right - rent, use of shares, etc.) - is not limited.	Maximum sizes of land plots provided to citizens as property free of charge for running personal subsidiary plots and individual housing construction from land owned municipalities, are established by regulatory legal acts organs local government. The maximum size of the total area of land that can be located at the same time *on the right of ownership and (or) other right of citizens running private household plots* , should not exceed 2.5 hectares.

Registration of a peasant (farm) enterprise

A peasant (farm) enterprise is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products), based on their personal participation (Article 1 of the Federal Law “On Peasant (Farm) Farming”).

Individual Entrepreneur - Head of Peasant Farm is not a legal entity.

Peasant farm members can be:

1) spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each spouse, but not more than from three families. Children, grandchildren, brothers and sisters of peasant farm members can be accepted as members of the farm upon reaching the age of sixteen;

2) citizens who are not related to the head of the peasant farm.

The maximum number of such citizens cannot exceed five people. A peasant farm can be created by one citizen.

By mutual agreement of the members of the peasant farm, one of its members is recognized as the head of the peasant farm. If a peasant farm is created by one citizen, he is the head of this peasant farm.

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 (Part 2 of Article 23 of the Civil Code of the Russian Federation). The head of the peasant farm organizes the activities of the peasant farm, acts on behalf of the peasant farm without a power of attorney, including representing its interests and making transactions, issues powers of attorney, hires and dismisses workers in the peasant farm, organizes the accounting and reporting of the peasant farm, and carries out other activities determined by agreement between members Peasant farm powers.

According to Art. 257 of the Civil Code of the Russian Federation, the property of a peasant farm belongs to its members on the right of joint ownership, unless otherwise established by law or an agreement between them. The joint ownership of the members of the peasant farm includes the land plot granted to this farm or acquired, farm and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory and other property acquired for the farm using the common funds of its members. The fruits, products and income received as a result of the activities of the peasant farm are the common property of the members of the peasant (farm) enterprise and are used by agreement between them.

State support for peasant farms

According to Part 14 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax:

income of members of a peasant farm received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - for a period of five years, counting from the year of registration of the peasant farm.
amounts received by heads of peasant (farm) households at the expense of budget funds budget system Russian Federation in the form of grants for the creation and development of a peasant farm, one-time assistance for the everyday life of a beginning farmer, grants for the development of a family livestock farm;
subsidies provided to the heads of peasant (farm) households at the expense of the budgets of the budget system of the Russian Federation;

Previously, in accordance with clause 5, part 1, art. 238 of the Tax Code of the Russian Federation, the income of heads of peasant farms received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, was not subject to the unified social tax for five years starting from the year of registration of the peasant farm. Currently, contributions to compulsory insurance funds are calculated on the income of heads of peasant farms: Pension Fund, Compulsory Health Insurance Fund, Social Insurance Fund

Peasant farms whose share of income from the production and sale of agricultural products is at least 70% are subject to a special tax regime in the form of a single agricultural tax, applied along with another taxation system. The object of taxation of the unified agricultural tax is income reduced by the amount of expenses at a tax rate of 6%.

The head of a peasant farm, being a payer of the unified agricultural tax, is exempt from the obligation to pay:

Personal income tax (in relation to income received from business activities),
property tax for individuals (in relation to property used for business activities),
and is also not recognized as a VAT payer (with the exception of VAT payable when importing goods into the customs territory of the Russian Federation).

Necessary documents for registration of peasant farms:

1. A notarized copy of the passport of an individual registered as the head of a peasant farm;

2. A copy of the tax registration certificate (TIN) of an individual registered as the head of a peasant farm;

3. Copies of passports of members of peasant farms;

4. Copies of tax registration certificates (TIN) of members of peasant farms;

5. Copies of documents confirming the relationship (property) of persons who have expressed a desire to create a peasant farm.

6. Completed application for registration of a peasant farm with a notarized signature of the Head of the peasant farm on it

For state registration of peasant farms, a state fee of 800 rubles is charged.

We can provide you with high-quality consulting and information support and support for your project (including the development of competitive and project documentation) when participating in state competitions for the award of grants and subsidies, as well as other types of support. Employees of the company "Vernoye Reshenie" provide consulting services for entrepreneurs participating in this and other competitions, and advise on financial, economic, and legal issues.

Key competencies of the Company’s employees:

consulting and information support for participants in state competitions for state support in the form of tax benefits, grants and subsidies, and other types of support,
support of the applicant’s project in competitions of the Republic of Tatarstan and Russia,
preparation of documentation for innovative projects,
development of a development concept (strategy), business plan, feasibility study (feasibility study), memorandum, presentation, project passport, preparation of a package of project documentation,
conducting market research (marketing),
attracting investments, partners in a project, business,
assistance from a financier, economist, lawyer, marketer.

home » Loans » Peasant farming operates on the basis. What is a peasant (farm) economy in Russia? Check the counterparty before the transaction

Legal features of peasant farms

Documents for registration of peasant farms

Transition to a special tax regime

Constituent documents

Activities under the contract

Based on evidence

Hired director

Peculiarities of Peasant Farm Operations

Do you need a Charter?

OGRNIP or certificate?

What is a peasant farm?

Who can be the head of a peasant farm?

Farms and individual entrepreneurs

Individual entrepreneur - head of a peasant farm

How to open an individual peasant farm enterprise

Legal features of peasant farms

Documents for registration of peasant farms

Transition to a special tax regime

More on the topic What documents confirm the powers of the head of an agricultural cooperative and the head of a peasant (farm) enterprise?:

Constituent documents

Activities under the contract

Based on evidence

Hired director

Peculiarities of Peasant Farm Operations

Do you need a Charter?

OGRNIP or certificate?

Registration documentation

On rights and responsibilities: their interaction

Organizational form

Advantages

Flaws

Documents required for individual entrepreneur actions

On what basis to conclude an agreement

Features of the activities of peasant farms

Relationships with the manager