Before starting an agricultural business, you need to decide on the organizational and legal form. The most optimal way in 2018-2019 is to register a peasant farm, step-by-step instructions for registering which will be given in the article.
Peasant- farming as an organizational and legal form has its own administrative nuances and subtleties. The following features of peasant farms are highlighted:
- tax registration occurs at the place of permanent residence of the head of the peasant farm;
- citizens of the Russian Federation, foreign citizens, as well as stateless persons can register peasant farms;
- there is no need to draw up a Charter;
- in all documentation only the generally accepted abbreviation KFH is written;
- the main constituent document is an agreement that is signed by all participants in farming;
- all participants must be over 16 years of age;
- all members of the peasant farm must be relatives, no more than three separate families are allowed;
- The number of farming participants is not limited.
Employment of third parties is permitted. Maximum amount outside employees – five people.
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All property is registered as common property - joint or shared. If someone leaves the membership, the property will not be divided. The withdrawing participant is entitled to monetary compensation.
Entrepreneurial activity of peasant farms does not imply education legal entity. However, despite this, state registration will be required. Until this procedure is completed, the farm will not be considered established and operating.
How to register a peasant farm in 2018-2019?
Registration of peasant farms is carried out according to the step-by-step instructions given below.
Step 1. Collection of documentation
As mentioned above, it is necessary to register a peasant farm at the place of permanent residence of the head. However, agricultural activities can be carried out in any region in the Russian Federation.
To register with the Federal Tax Service you will need to submit:
- application for registration of peasant farm;
- general civil passport of the manager;
- agreement on the creation of a peasant farm between relatives participating in the newly formed farming;
- receipt of payment of state duty;
- a certificate from the place of actual residence of the applicant.
Agreement serving as constituent document, must contain the following information:
- data on farming participants;
- details of the elected leader;
- methods of forming farming property and its composition;
- methods of managing material assets;
- rights and obligations of members of peasant farms;
- system for distribution of profits and products;
- entry procedure individuals membership in peasant farms, as well as withdrawal of participants from the farm.
If a peasant farm is created by one person, then an agreement is not required. The Federal Tax Service will need to provide originals and copies of the above documents. There is no need to certify copies at a notary office.
Step 2. Registration of peasant farms
Direct registration of a peasant farm includes the following procedure:
- Preparation of the necessary documentation.
- Submission of documents to the territorial branch of the Federal Tax Service.
- Receive documents confirming completion of the registration procedure.
- Receiving a letter from Rosstat, which will indicate statistics codes.
- Receive written notice from Pension Fund and the Foundation social insurance about registration.
- Opening a current account in any bank.
Step 3. Final stage of registration
The registration process will last no more than five working days. If the Federal Tax Service satisfies the registration requirement, then information about the established agricultural enterprise is entered into a unified register.
Based on the results of consideration and registration, the applicant receives the following documents:
- certificate of registration in tax office;
- extract from the unified register;
- Peasant farm registration certificate.
An important point is that if a citizen is already registered as an individual entrepreneur, he will not be able to be registered as a farm manager.
Pros and cons of peasant farms
The relatives who founded the peasant farm independently conduct agricultural activities and sell finished products. All property is in their joint ownership. This type of activity has a lot of advantages, so more and more more people register exactly this organizational and legal form.
The main advantages include the following features:
- products produced by farming are always in demand;
- food prices regularly increase, which increases producer profits;
- after the imposition of sanctions from Western countries Russian agricultural producers occupy higher positions in the state market;
- the country's population trusts domestic products more, as they are believed to be of higher quality and environmentally friendly;
- You can operate in any region of the country, so participants in peasant farms can produce products, taking into account the characteristics of the area, climate, etc.;
- agricultural business (especially in the early years) can benefit state support according to existing programs.
Despite all the advantages, there are also negative factors. For example, force majeure situations, climate disasters and other difficulties may arise.
Unified agricultural tax at peasant farms
The most appropriate and rational taxation system for running such a business is considered to be the use of the Unified Agricultural Tax (USAT). This is a simplified system that combines all taxes necessary for payment to the state by legal entities and entrepreneurs (property tax, VAT, income tax).
To switch to the Unified Agricultural Tax, you must write a corresponding application in the established form to the tax office. The right to use the simplified system is available to peasant-farmer entities whose activities consist of 70% of agricultural production.
As part of the single agricultural tax, it will be necessary to pay 6% of the profit received to the state. Tax must be paid in installments - half-yearly. Reporting on Form 3-NDFL will need to be submitted once a year.
If losses were identified in the course of business, the entrepreneur has the right to reduce the tax base for calculating payment by the amount of these losses. This benefit is provided for ten years after the loss-making period.
In addition to income tax, it is also necessary to pay social contributions to extra-budgetary funds. For “simplified people” in 2018, the amount of social payments will be 26,545 rubles if the income is no more than 300 thousand rubles. If this maximum base is exceeded, an additional 1% of the excess amount must be paid. Social contributions can be transferred quarterly or in a lump sum at the end of the calendar year.
If you encounter any difficulties with registering a peasant farm on a land plot, please consult a lawyer. Get free legal assistance possible on our website. Ask a question to an expert in a special window.
With the help of step-by-step instructions, registering a peasant farm will not cause any difficulties. This type of activity is becoming increasingly popular in our country.
A detailed guide on how to start a farming business. What documents are required and how much money do I need to invest? The answers are here.
Capital investments in peasant farms: from RUB 770,000
Payback period: 9-12 months
This article will discuss how to start a farm from scratch.
For those who are not yet “in the know,” then: a farm (also known as a peasant farm) is an enterprise that produces and sells agricultural products.
In the minds of many people, this definition may evoke associations with hundreds of hectares of fields, large numbers of livestock and other similar pictures.
However, any entrepreneur can organize a mini production. And running it is very profitable.
And an analysis of development trends shows that demand will only grow in the future.
What are the main activities involved in farming as a business?
Farming can be divided into several categories:
- various greens;
- cereals;
- vegetables;
- berries and fruits.
Home farm (breeding).
There are several popular directions:
- Cattle: cows and goats (for dairy and meat products), pigs, sheep (wool), rabbits;
- fish farming (trout, sturgeon, carp);
- birds (chickens, geese, ducks, turkeys).
Additional areas of farming activity.
This is one of strengths farming.
Almost any type of activity allows for additional profit.
This is beneficial, because you use your own raw materials for production, and do not buy:- vegetables, berries, fruits can be frozen and sold;
- dairy products can be used for the production and sale of cottage cheese, sour cream, cheese, fermented baked milk;
- If the farm produces grain, you can make flour or bake bakery products from it.
Plant growing.
A huge range of plants can be planted and sold in the Russian Federation.
But several types are especially popular:
What features does a farming business have?
To open and run a farming business profitably and legally, there are several things to consider: distinctive features from other business options:
- Farming is often a family affair.
After all, only people related by family ties and over 16 years of age can be its members.
But don’t think that you can only open a mini farm with such a small staff.
It is allowed to attract external workers, but no more than 5. - Each member of the farm is obliged to take personal part in production.
- A farm can be called a farm if it produces at least 70% of agricultural products.
- The state strongly supports farming, so entrepreneurs can count on assistance in purchasing equipment and even free receipt piece of land.
How to open a farm: step-by-step instructions for collecting documents
Starting a farm is most often decided by the family.
But this does not mean that you will not need to register with the tax authorities!
Especially if you want to receive benefits or a plot of land from the state.
You can obtain the list of documents and the registration instructions themselves from the law that regulates farming (N 74-FZ of June 11, 2003).
Only after all the paperwork has been completed can you begin to organize the farm itself.
You need to start by finding a suitable piece of land, and then start solving other issues.
Analysis of the current situation in agriculture
Small businesses are now actively developing all over the world, and the Russian Federation is no exception.
We can especially highlight such areas as trade, services and private farming.
The latter demonstrates a high level of profitability and receives full support from the state.
If we evaluate the growth rate of agriculture as a whole, we can say that it is falling.
Replaced technical progress, GMO.
There are fewer and fewer able-bodied people left in the villages, and young people are not eager to devote themselves to farming.
But it is worth noting that in the wake of craze in a healthy way life, the boom of vegetarianism and raw food diets, the demand for farming began to grow again.
But mainly in mini production of homemade, absolutely environmentally friendly products.
This state of affairs provides excellent prospects for starting a farm.
There is no point in wasting time when competition is at a moderate level and farm demand begins to gradually increase.
How to open your own farm: choosing land for farming
The first thing that is important for an entrepreneur who decides to start a farm from scratch is a suitable plot of land.
It is not necessary to buy it at the start, especially since not everyone has the appropriate starting capital.
First, rent it.
If business activity progresses profitably, then it will be possible to return to the issue of purchasing in the future.
It is best to look for a farming area outside the city, away from any industrial facilities, major roads, other farms.
But not at a great distance, so that farm products can be quickly and inexpensively transported to customers.
If you intend to plant plants or raise cattle, environmental friendliness and environmental safety are important.
Also, some features appear depending on the chosen area of farming:
- For breeding large cattle the plot of land must be large, have sufficient lawn area for grazing, and a pond.
- If the farm is beekeeping, there must be fields with flower stalks next to the apiary.
Otherwise, you will have to plant them yourself. - The presence of a pond is also important if you will be raising domestic waterfowl.
What personnel should you hire for your peasant farm?
Farming is extremely difficult, especially for a novice entrepreneur.
Therefore, even if you have all the knowledge necessary for work, a businessman needs to hire a staff of workers.
For each area of activity, the list of required positions will be different.
But any farming niche related to animals cannot do without a key person - a veterinarian.
He will be involved in preventing or minimizing the main risk - diseases and quarantine of animals.
The veterinarian also allows top level carry out childbirth, that is, increase the farm's livestock population naturally no acquisition costs. So investing in the best veterinarian is beneficial for an entrepreneur.
The rest of the list of hired people will look like this:
- An ordinary peasant farm mini-farm: butcher, livestock specialist, milkmaid, manager, cleaner.
- Beekeeping: depends on the number of hives, usually there is 1 beekeeper for 10 of them.
- Raising rabbits or poultry: a simple task, just hire 1-2 assistants.
But this is only relevant for mini-farm production.
For a business with a thousand headcount, the number of employees will be tens of times greater.
How to open a farm: points of sale of products
Homemade natural products obtained from farms are in demand by many buyers.
For example, the main product of livestock farming - meat - will be bought by restaurants, shops, and private individuals.
There is also a demand for by-products of production - wool, fluff. Although the demand for them, of course, is lower than for meat.
Also points Catering and various trading companies will buy fruits, vegetables, herbs, grains.
It is worth considering that in this case, sales will occur in wholesale quantities, so the purchasing cost for customers will be lower than the usual retail price.
If for crop farming it is not difficult to trade in large quantities, then collecting sufficient volumes of honey is no longer so easy.
So if you decide to breed bees on the scale of a full-fledged business, a mini apiary will not be suitable for these purposes.
It will be necessary to purchase at least 50 bee colonies to produce the required volume of product.
Therefore, most often beekeeping is organized by the whole family - after all, it is almost impossible to maintain such a large apiary yourself.
But at the same time, farming is very profitable, the profitability level is at least 20-30%.
How much money do you need to start a farm?
An item that must be carefully calculated is the size of the investment.
After all, everyone will have their own list of expenses, and, accordingly, the amount.
Most of it will be spent on renting territory that will be suitable for your agriculture.
Also, if you choose livestock farming, a considerable amount of capital will be spent on purchasing the first batch of animals or insects (beekeeping).
One of the significant advantages is the one-time cost of starting a farm.
Almost any other business requires monthly injections of considerable amounts.
An entrepreneur invests money in a peasant farm once and then works for himself.
An approximate list of expenses for starting a peasant business looks like this:
What risks exist for farming?
Having your own farming business is definitely not the most risky activity, according to many.
However, in this area, in fact, there are many potential troubles that can ruin the economy and lead to losses.
The list for the specific selected area of peasant farming will be different, but in common list includes:
- weather conditions unfavorable for plant growth,
- various natural disasters,
- pest infestations,
- diseases among livestock,
- quarantine areas for animals.
How profitable is it to own a farm?
V real numbers says a working farmer:
How quickly will your peasant farm pay for itself?
The size of the investment from scratch will be determined by what particular sector of agriculture the entrepreneur has decided to engage in.
After all, opening from scratch will require a different list of equipment, number of personnel, type and cost of purchased consumables.
But with all these differences, the period for how much the farm will pay off remains approximately the same.
If no cataclysms or unfavorable circumstances occur (disease, drought), the peasant farm pays for itself in no less than 9 months.
A businessman invests in a business for 9-12 months without making a profit.
And only after the working year ends, revenue will begin to flow.
If the activity is organized correctly and the calculations are made carefully, the profit received will cover the costs.
In the future, things will work out in a positive way.
Question how to open a farm has many nuances and potential risks.
Despite them, registering your own peasant farm is a popular idea and beneficial for an entrepreneur.
Products obtained in rural production are in demand among all segments of the population.
If relatives decide to join forces to carry out agricultural activities, then they need to open a peasant farm. People can process, store or sell agricultural products without special registration. But according to all the rules and legally? Our article is intended to help in this matter. Next we will give step by step instructions, simple and understandable to everyone.
Peculiarities
There is no need to register as a legal entity; he is a private person and has the status of an entrepreneur. The main condition for this form of activity is the family ties of all participants in the economy with its head.
The main condition for this form of activity is the family ties of all participants in the economy with its head.
Before you open a farm from scratch, you should find out its features that such an organization implies:
- The head of the farm is a representative of the organization and official representative all participants.
- Participants in the household must be relatives and the age limit is sixteen years or older.
- is the common property of all members.
- Farm participants personally work in their organization, although it is permissible to hire up to five outside workers.
Federal law number regulates the work of such peasant farms. When creating a farm, it must be concluded between the participants. If the organization is created by one person, no agreement is required. A written agreement (if concluded) is submitted to the tax authority. It includes the following information:
- List of participants in the peasant farm with their passport details.
- Appointment of the head of the organization.
- The rights and responsibilities of members are described in detail.
- Order of education material property farms.
- Rules for accepting new participants and rules for expelling old participants.
- On the rules for dividing manufactured products between participants.
To create a peasant farm, you will need to register with the tax office at your place of residence. Insurance premiums for the head and members of peasant farms are fixed and quite small. In this, the state met the farmers halfway. But you will have to pay 21 percent of your salary monthly to the funds for hired workers.
Insurance premiums for the head and members of peasant farms are fixed and quite small. In this, the state met the farmers halfway.
detailed instructions
People who want to create a peasant farm in 2017 can do this without outside help; for this, we have our step-by-step instructions:
The following documentation is submitted to the tax office:
- Application on form p21002.
- A receipt confirming payment of the state fee in the amount of eight hundred rubles.
- Passport of a person who wants to become the head of a household.
- An agreement between participants or a decision of one person to create a peasant farm.
After this, you should wait a maximum of five working days, which the tax service has to complete the documents. When the registration process is completed, the farmer will only have to come to the Federal Tax Service and receive a list of documents:
- Certificate of formation of a peasant farm.
- Extract from the unified state register.
- A document confirming registration with the tax office.
And there remains the third, final step. It can be done simultaneously with submitting documentation to the tax office. This is a transition to a single agricultural tax. To do this, an application is submitted to the tax authority.
It is considered the most “humane” tax regime, because it does not involve payments for profits and property, as well as VAT. Here the rate is only six percent of the actual cash profit. Payments are made twice a year, and reporting is submitted once a year.
Eventually
Registering a peasant farm today is not difficult. You will need a minimum of documents and only 5 working days for registration. The procedure for registration with the tax office is simple, the main thing is that along with submitting the documentation, submit the Unified Agricultural Tax taxation form, because it is best suited for peasant farms.
The Ministry of Agriculture actively supports beginning farmers through subsidies and special programs. Subsidies are issued for the purchase of agricultural machinery and equipment necessary for the operation of the farm. To find out about all support programs for peasant farms, you need to contact the department for agriculture at the place of registration.
To avoid problems with regulatory authorities, you should strictly follow these instructions when creating your own peasant farm, and not violate the current legislation of the Russian Federation.
Official regulatory requirements for the list of documents required to create a peasant (farm) enterprise (hereinafter referred to as “peasant farm”) are generally similar to the conditions established for obtaining legal status individual entrepreneur, which are set out in the Federal Law "On state registration legal entities and individual entrepreneurs"However, in practice, tax authorities often request Additional information about the applicant and other persons planning to create a peasant farm, and in this regard, the list of information that must be submitted to the Federal Tax Service Inspectorate (MIFTS) is broader and includes the following documents.
1) An application for state registration of a peasant (farm) farm, signed by the head of the peasant farm, in form No. P21002. This application form, which is Appendix No. 16 to the order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6/25@, can be obtained by contacting the official websites of certain reference and legal systems (in particular “Consultant Plus” or “ Guarantee"). The procedure for filling out this document is prescribed in Appendix No. 20 to the order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@. In relation to our case, the following must be completed: section 1 (clause 1.1.), section 2 (only if the applicant has a TIN), section 3 (indicate the number 1 or 2, characterizing the gender of the person filling out), section 4 (rewrite data from a passport or other document, in accordance with the norms of the law replacing it), section 5 (enter the number 1 in the column), section 6 (indicate information about the applicant’s place of residence or stay), section 7 (enter data from a passport or other document , in accordance with the norms of the law replacing it), sheet or sheets A (fill in information about the types economic activity based on the norms of the All-Russian Classifier of Economic Activities (OK 029-2001), approved by Decree of the State Standard of Russia dated November 6, 2001 No. 454-st), sheet B (we indicate only the full name of the applicant, and documents confirming the fact of entry into the Unified State Register of Legal Entities, or refusal to do so ).
2) A copy of the passport (or a document replacing it) of a citizen registered as the head of a peasant farm, which should be notarized (if the applicant personally submits documents to the Federal Tax Service Inspectorate (MIFTS), it is enough to present the original passport and make photocopies of all its pages).
3) Receipt for payment of the state fee (the amount of the fee for creating a peasant farm is similar to the fee for state registration of an individual entrepreneur and also now amounts to 800 rubles).
4) In the case when a peasant farm is created by two or more persons, an agreement on its creation is required, which must contain full list information specified in paragraph 2 of Article 4 Federal Law“On peasant (farming) farming.”
5) Individual Federal Tax Service Inspectors (MIFTS) may also request copies of documents confirming the family relationship of members of peasant farms.
Having submitted the above documents to an employee of the Federal Tax Service (MIFTS) and received a receipt for their acceptance, the person acting as the applicant, in the case where he personally submitted the specified information to the tax office, on the basis of Article 8 of the Federal Law "On State Registration of Legal Entities and individual entrepreneurs", after five working days they are informed about the state registration of the peasant farm or about its refusal.
Sources:
- official website of the reference and legal system "Consultant Plus"
- official website of the reference and legal system "Garant"
Peasant or farmer's farming is much more than just business. It is a way of life that provides benefits only to those who have an innate inclination and predisposition towards it. Even from a legal point of view, farming is considered as special kind activity, which has a special organizational and legal form, with the registration of which every farmer and his family begins their activities.
Instructions
Purchase or rent a plot of country land, without which it is impossible in principle to create and register a peasant farm. In each region, the conditions for leasing land may be different, but the rule is more or less common to all - no one will provide land for a nominal fee. Is it private owner or local executive agency authorities; behind long-term rental land plot you will have to pay a hefty amount regularly.
Collect a package of documents necessary for registering a farm. It includes an application for state registration, a copy of a document certifying your right to use the land, the charter of the future farm, documents confirming the fact of formation authorized capital, finally, documents containing information about all founders. After reviewing the submitted documents, your company will be registered and will be able to begin completely “white” and legal activities.
In accordance with paragraph 3 of Art. 1 of the Federal Law of June 11, 2003 peasant (farm) enterprise (hereinafter - peasant farm) carries out entrepreneurial activity without forming a legal entity. Such an enterprise is considered to have been created in accordance with Art. 5 of the said Federal Law from the date of its state registration in the manner established by the legislation of the Russian Federation.
Paragraph 2 of the Decree of the Government of the Russian Federation of October 16, 2003 N 630 establishes that the state registration of peasant farms is carried out in the manner established for the state registration of individuals as individual entrepreneurs. The head of a peasant farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the peasant farm (clause 2 of Article 23).
From paragraph 3 of Art. 8 of the Federal Law of August 8, 2001 (hereinafter referred to as the Law on State Registration) it follows that state registration of a peasant farm must be carried out at the place of residence of its head.
State registration of peasant farms is authorized to be carried out by the Federal Tax Service of Russia (clause 1 of the Decree of the Government of the Russian Federation of May 17, 2002 N 319, clause 15 of the Decree of the President of the Russian Federation of March 9, 2004).
For state registration of peasant farms to the registering authority in accordance with clause 1 of Art. 22.1 of the Law on State Registration it is necessary, in particular, to submit:
- an application for state registration signed by the applicant in form P21002, approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 3, 2003 No. BG-3-09/664. The applicant, according to paragraph 1 of Art. 9 of the Law on State Registration, paragraph 2 of Art. 23 of the Russian Federation, the head of the peasant farm speaks, the authenticity of his signature on the application must be certified by a notary;
- a copy of the passport of the head of the peasant farm as the main identification document of a citizen of the Russian Federation, or another identification document if the applicant is foreign citizen or a stateless person;
- document confirming payment of state duty. The state duty is 400 rubles (clause 8, clause 1, article 333.33 of the Tax Code of the Russian Federation).
If the main identification document of the head of the peasant farm does not contain information about his date and place of birth, place of residence, or he is a minor citizen, then it is also necessary to submit the relevant documents specified in subparagraphs "e"_"h" of paragraph 1 of Art. 22.1.
In accordance with paragraph 2 of Art. 22.1 of the Law on State Registration, the accuracy of copies of documents submitted during state registration must be notarized, except if the applicant submits it to the registration authority directly and simultaneously submits a corresponding document in the original to confirm the accuracy of such a copy. This original is returned to the applicant upon issuance by the registering authority provided for in paragraph 3 of Art. 9 .
Application and other Required documents submitted by the head of the peasant farm to the registration authority directly or sent by post with the declared value upon shipment and an inventory of the contents (clause 1, article 9).
State registration is carried out within no more than five working days from the date of submission of documents to the registration authority (clause 3 of article 22.1, clause 1 of article 8 of the Law on State Registration). The decision on state registration made by the registering authority is the basis for making a corresponding entry in the state register. No later than one working day from the moment of state registration, the registering authority issues (sends) to the applicant a certificate of state registration of the peasant farm (clause 1 and clause 3 of Article 11, order of the Ministry of Taxes of the Russian Federation of December 3, 2003 No. BG-3-09/664 ).
Experts from the Legal Consulting Service GARANT
Efimova Olga, Alexandrov Alexey
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