What is needed to register a farm. How to open and register a farm with the Internal Revenue Service

• Step by step plan opening a peasant farm (peasant farm)
• Peculiarities of peasant farming
• Legislation regulating the activities of peasant farms
• Do you need permission to open a farm?
• State support for peasant farms
• What can you count on
• What documents are required to register with the local tax office?
• Which tax system to choose
• Is it profitable to do this?
• Agricultural activities
• How much does it take to open a business?
• How to choose equipment for peasant farms
• Which OKVED to choose for business registration
• Do I need permission to open a peasant farm?

Step-by-step plan for opening a peasant farm (peasant farm)

Peasant farming(peasant farm) is an association of citizens based on family ties who own property and carry out joint activities for the production, processing, storage and sale of agricultural products. A farm is registered without formation of a legal entity. Therefore, the head of the household, like individual entrepreneur are individuals. Capable citizens of the Russian Federation and stateless foreigners who are related have the right to organize a peasant farm.

Peculiarities of peasant farming

• The farm is headed by the head of the farm;
• All members of the household must be related and be at least 16 years old. It is possible to include no more than 5 third-party workers in the farm;
• The property of the farm is the common property of its participants. When a member of a peasant farm leaves, its participant is paid compensation.
• The farm produces and processes agricultural products;
• All members of the household are personally involved in economic activities.

Legislation regulating the activities of peasant farms

The activities of peasant farms are regulated federal law RF dated June 11, 2003 N 74-FZ “On peasant (farm) farms. In accordance with the law, citizens who have expressed a desire to create a farm must enter into an agreement among themselves. If the farm is created by one citizen, then an agreement is not required. In the creation agreementA peasant farm must include the following information: 1) About the members of the created farm; 2) On the appointment of the head of the farm; 3) On the rights and responsibilities of all members of the farm; 4) On the procedure for the formation of farm property, as well as on the possession, use and disposal of this property; 5) On the procedure for becoming a member of a farm and the procedure for leaving it. 6) On the procedure for distributing products received from farm activities. For state registration a peasant farm must contact the tax service at the place of registration of the individual.

Do you need permission to open a farm?

The easiest and cheapest way is to rent a plot of land. In some cases, for example, for an apiary, land can only be rented. However, in most situations, you can later buy back the used land at a price no more than 15% cadastral value, having a pre-emptive right to purchase. If you have a plot of land on your property, it is worth remembering that it needs to be used. If the field is empty for more than 3 years, it may be taken away. Also, agricultural land must be treated with care - environmental violations can also cause the plot to be withdrawn. Today, the Ministry of Agriculture of the Russian Federation is implementing various programs support for beginning farmers, including subsidizing the costs of purchasing agricultural products. equipment and technology. Therefore, if you are planning to develop your farm and participate in support programs, then you should contact your local agricultural department for more detailed advice on the conditions for participation in farm support programs.

State support for peasant farms

What can you count on

• In the area of ​​agricultural production, peasant farms can receive funding from the state, for example, subsidies for the purchase of fuels and lubricants, a special tax regime with a 5-year holiday, government orders, regulation of prices and tariffs, anti-monopoly measures, information and consulting support, participation of representatives from farmers in policy formation.
• Subsidies are possible through small businesses and peasant farms directly, as a rule, from the regions, in particular, leasing payments for special equipment or subsidies for the implementation of priority projects for the region (construction of greenhouses, cultivation of certain species, etc.).
• In support of the village, there are programs for housing construction, attracting young specialists (teachers, doctors, veterinarians - important infrastructure for the life of a farming family), development of kindergartens, schools, sports complexes, etc.

What documents are required to register with the local tax office?

• Application for registration in form No. р21002;
• Receipt for payment of state duty (800 rubles);
• A document confirming the place of residence of the individual applying for registration;
• Agreement on creation of peasant farms and copies of documents confirming the relationship of members of the peasant farm - if the number of applicants is 2 or more people.Decision to create a farm - if there is one applicant (sample);
• Original and copy of the passport of the head of the farm.

Registration of a farm takes 5 working days from the date of submission of documents to the registration (tax) authority. After registration is completed, the farmer receives the following documents:

• Certificate of state registration of the chapterfarming;
• Certificate of registration with the tax authority;
• Extract from the Unified State Register of Individual Entrepreneurs;
• IN in some cases can issue information mail Goskomstat.

Which tax system to choose

Simultaneously with submitting documents for registration, you should write an application for the transition to the single agricultural tax (USAT). This tax regime will relieve you from paying income tax, property tax and VAT. Unified agricultural tax is one of the most “humane” tax regimes, according to which the farmer pays a tax of only 6% of profit. Tax payment occurs every six months, and reporting under the Unified Agricultural Tax is submitted once a year.

Is it profitable to do this?

Agricultural activities

When organizing a peasant farm, you should understand that you will have to work in agriculture personally. The head of the farm is not a director; he plows, removes manure, and so on, just like everyone else. Perhaps not the best for a city dweller easy way earn a living, but for a peasant accustomed to such work, a farm can be a worthy alternative to other employment options. When choosing a direction, it is worth considering that livestock farming is less dependent on the season, but pays off longer than crop farming. To begin with, it is more profitable to grow vegetables. How much can you earn on peasant farms? The costs and income from farming directly depend on the field of activity. Depending on what the farmer chooses: poultry farming, livestock farming or growing plants, the activity pays off under acceptable conditions (no livestock deaths, drought, heavy rains) the first profit appears after 9 months.

1. Chicken coop for 1000 heads gives a profit of up to 80-120 thousand rubles. behind full cycle between poultry placement, stocking, removal for sale. Those. six months - 80 thousand rubles.
2. Green onions grown per 100 sq. m. will bring more than 150 thousand rubles. per season.
3. Breeding dwarf cows for sale will bring more than 50 thousand rubles. Per head.
4. Raising bulls for meat will bring more than 35 thousand rubles. Per head. Profits can be increased if you organize the supply of meat to restaurants, cafes, and canteens.

How much does it take to open a business?

The costs of opening a peasant farm depend on the type of activity. To raise pigs you will need:

1. Sows - from 10,000 rubles. Per head.
2. Feed - 1.4 tons of vegetable mixture and 500 kg of compound feed. 20,000 rub.
3. Veterinary medicines - from 1500 rubles.
4. Other expenses - from 5000 rubles.

In total you need from 36,500 rubles. for raising one sow. The activity becomes profitable when growing more than 10 animals. You can get from 500,000 net profit per year.

How to choose equipment for peasant farms

To raise animals, you will need special equipment: drinking bowls, milk lines, a manure cleaner, etc. When purchasing special equipment, you should give preference to companies that sell them. For wholesale purchases, companies provide individual discounts on equipment for peasant farms.

Which OKVED to choose for business registration

OKVED for growing plants:

• 1 - growing annuals;
• 2 - growing perennials;
• 3 - growing seedlings.

OKVED for business related to raising animals:

• 41.1 - 01.41.29 - raising animals for the sale of dairy products;
• 42.1 - 01.42.12 - raising animals for the sale of meat products;
• 43.1 - 01.43.3 - rearing of artiodactyls;
• 44 - 01.46.2 - raising goats and sheep;
• 47.1 - 01.47.3 - raising poultry and selling meat products;
• 49.11 - 01.49.13 - raising bees and selling their products;
• 49.21 - 01.49.22 - raising fur animals;

Do I need permission to open a peasant farm?

The opening of a peasant farm is regulated by the legislator. Every citizen of Russia can become a farmer. Its registration is similar to registration of an individual entrepreneur: an agreement on the creation of a farming enterprise, an application, a copy of the passport and a receipt for payment of the state duty are submitted to the Federal Tax Service. No special permits are required to open a peasant farm. If you want to earn money for your home and get a mortgage for favorable conditions, read a free book “How to get a profitable mortgage“. A few steps that you will need to take will help you purchase an apartment profitably. More business ideas for farmers:

• Growing Chinese cabbage
• Growing camelina
• Growing potatoes using Dutch technology
• Sturgeon farming

To carry out activities as a peasant (farm) enterprise, it is required to register it in the manner prescribed by current legislation. This is necessary for entering the peasant farm into the Unified State Register of Individual Entrepreneurs and for its legal functioning.

How to organize the registration of a peasant (farm) enterprise? Are there features and nuances that are important to consider? Answers to these and other questions can be obtained right now, just carefully study the article.

Features of this type of farming

So, first, let’s understand the concept of a peasant farm, and then the goals and right to create it and state registration.

Peasant (farm) economy is an association individuals those who have property in joint ownership (for example, a plot of land). Its activities may be limited to the manufacture of certain products, their transportation or storage. The peculiarity is that the members of the peasant farm are engaged in this area of ​​activity personally.

The legislative basis for the issue under consideration is the Federal Law “On Peasant (Farm) Economy” No. 74 of 2003.

Registration of a peasant (farm) enterprise

The following persons have the right to submit an application for registration:

• Capable person;
• A person who has Russian citizenship, a foreigner or a stateless person;
• Several persons who entered into an agreement and have family ties with the future head.

If a peasant farm is created by a group of people, then there should not necessarily be family ties between them. At the same time, the legislator establishes that the number of members of such a farm cannot exceed 5 people.

The documents required to open a peasant farm are discussed below.

Is it profitable to have a small peasant farm, a specialist will tell you in the video below:

Required documents

Art. 22 of Law No. 129 establishes the need to collect a certain package of documents in order to register such a business:

1. Application with a request for state registration. Compiled according to the established template.
2. A photocopy of the applicant's passport. This could be a citizen of the Russian Federation, the future head of a registered farm.
3. Receipt confirming payment of the fee.

If the applicant is a foreigner or stateless person, then they are presented with a document that acts as an identification document and is recognized in the country in accordance with federal legislation or international agreement. They are additionally presented with a document confirming the right to reside in the state.

Read below about the procedure for drawing up an application for registration of a peasant farm.

How to make an application and where to submit it

Clause 4 of PP No. 439 of 2002 establishes that the application for the procedure for registering a peasant (farm) enterprise is drawn up in form No. P21002. It is practically no different from the application submitted under.

The application for registration of a peasant farm in the prescribed form must be correctly filled out. No errors or corrections are allowed.

It does not need to be certified by a notary if the application is submitted personally by the head of the household.

If the application for registration is submitted by an authorized person, then 2 conditions must be met:

1. Execution of a notarized power of attorney listing powers in relation to a person.
2. Certification in a notary office of the application itself, drawn up by the head of the peasant farm.

An application for the establishment of a peasant farm is submitted for consideration along with the collected list of documents to the tax authority located at the place of registration of the applicant.

Sample agreement on the creation of a peasant (farm) enterprise

Sample agreement on the creation of a peasant (farm) enterprise - 1

Sample agreement on the creation of a peasant (farm) enterprise - 2

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

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

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

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

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

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

What is the price

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

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

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

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

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

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

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

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

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

• clause 7 we indicate information about .

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

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

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

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

Many people are engaged in entrepreneurial activity in Russia, but the agricultural sector is not popular in the business environment. But the law provides for agrarians a special organizational and legal form - a peasant (also known as a farm) enterprise. What it is? How to open and register such a business?

Legal and administrative features

A peasant (farm) enterprise is an association of citizens (based, as a rule, on family kinship), created for the purpose of making a profit from the sale of agricultural products. The farm is located on a plot of land acquired by its participants or received from the state.

The composition of a peasant farm may be as follows:

• one person (in fact, this is a classic individual entrepreneur);
• close relatives - spouses, their brothers and sisters, children and parents (and the household can have a maximum of three different families);
• people not related by ties of kinship to the head of the household (maximum of 5 people).

By the way, the law imposes only one mandatory requirement on the founder of a business – legal capacity. Citizenship does not matter - both a Russian and a foreigner (and even a stateless person) have the right to open a peasant farm.

Members of a peasant (farm) enterprise have the right to engage in the following types agricultural activities:

• growing grain crops, vegetables, fruits, berries and herbs;
• dairy and meat farming;
• poultry farming;
• fish farming;
• beekeeping;
• etc.

In short, peasant farming is directly related to agriculture, and its members can engage in any activity related to the production, processing, storage, transportation and sale of agricultural products. All participants in the farm, without exception, must take part in this activity.

The organizational and legal foundations of farming are established by four legislative acts:

• Civil Code of Russia;
• Land Code;
• Federal Law “On State Registration of Legal Entities.” individuals and individual entrepreneurs;
• Federal Law “On Peasant (Farm) Economy”.

Let's figure out how to properly register a farm in Russia.

First stage: collecting documents for opening a peasant farm

The law establishes that peasant farms should be registered in the same manner as individual entrepreneurs. This is good: you will need to collect literally a few documents. These include the following:

1. Agreement on the establishment of peasant farms. If the household consists of one person, no agreement will be required. A sample Agreement can be downloaded here.
2. Application for state registration of a peasant (farm) enterprise in form 21002. A sample Application can be found here.
3. Passport or its copy (when you need the original and when you need a copy, read in the next section).
4. Receipt for payment of state duty. The fee is 800 rubles.
5. Application for transition to a special tax regime.

The agreement on the creation of a peasant farm must be signed by all members of the created peasant farm. In this act you must indicate the following information:

• information about the head of the household and his powers;
• information about each member of the household, their professional rights and responsibilities;
• procedure for managing the property of peasant farms (the principle of formation of property, features of ownership, use and disposal of it);
• the procedure for admitting new members to the farm and excluding existing ones;
• the procedure for distributing profits (for obvious reasons, this point needs to be given special attention);
• any additional provisions, which the founder and participants wish to contribute.

The agreement is extremely important document. It is its provisions that will guide the members of the economy in their activities, and it is its points that will become the decisive argument in resolving any disputes. An agreement cannot be drawn up “for show”; its content must be carefully considered. Yes, the participants in the household will most likely be related to each other. But does this mean that conflicts will never arise between them? A thoughtful and detailed agreement will help clarify everything controversial issues and prevent squabbles.

An application is a formal paper and is not difficult to fill out. The state duty must always be paid only by the head of the farm (if it is paid by another person, the tax office will not accept it). As for the application for transition to one of the special tax regimes, it will not be needed to register a peasant farm. However, switch from common system You will still have to pay special taxes (if you don’t want to overpay taxes), so it’s better to fill out this application and submit it right away.

How to register a farm: stage two

So, the documents are in your hands. Once again, carefully check whether they are filled out correctly - if civil servants find the slightest discrepancy, you will have to spend time correcting and re-submitting (by the way, you will also have to pay the state fee again). If everything is in order, it’s time to submit the papers to the tax office at your place of residence.

Important information on submitting documents

The fact is that documents can be submitted in three ways:

• personally;
• by mail (with declared value and an inventory of the contents);
• through the online service of the Federal Tax Service in electronic form.

Documents are accepted at tax office, and they can be taken there personally. If for some reason you are not comfortable contacting the tax authorities directly, you have the right to submit papers through the multifunctional center. The law gives you the opportunity to do this yourself or through a representative.

If you go to the tax office in person, take your original passport with you. In this case, the identification document will not need to be notarized. However, if you use the services of a representative, the situation will become more complicated - a copy of your passport and all other documents will first have to be certified by a notary. You will also have to contact a notary if you send documents by mail or via the Internet. Without his stamp, the tax authorities will not accept your papers.

We do not recommend sending documents using a representative, mail or the electronic portal of the Federal Tax Service. This is long, costly, inconvenient and unreliable, no matter what the employees of the said department may claim. It’s better to choose a time and go to the tax office yourself.

Third stage: waiting for the decision of the tax authority

Having accepted the documents you have collected, the tax inspector will issue a receipt for their receipt. After this you will need to wait 5 days. This is the deadline set by the legislator for consideration of the application.

If the tax authorities find any violations in the papers (actual discrepancies in data or serious errors in registration), you will receive a notification about this. You will have to pick up the papers, correct the shortcomings in them, and then contact the Federal Tax Service again. If everything is in order with the documents, tax officials will transfer information about the registration of your farm to the Unified State Register of Individual Entrepreneurs. From this moment on, you will be assigned the status of an individual entrepreneur.

Having received the individual entrepreneur registration certificate and the Unified State Register of Entrepreneurs registration sheet from the Federal Tax Service, you can consider the third (and final) stage of registration completed. You must pick up your documents along with the certificate and extract exactly on time, otherwise they may be transferred for storage to another department. The sooner you have them in your hands, the better.

Please note: in Russian legislation the concepts of “individual entrepreneur” and “head of a farm” are not clearly differentiated. When registering with the Federal Tax Service, information about the head of the household is entered specifically into the Unified State Register of Individual Entrepreneurs, and not into the Unified State Register of Legal Entities (i.e., into the register of entrepreneurs, not legal entities; individual entrepreneur is not entity). For this reason, you will not be able to register as the head of a farm enterprise if you already have an individual entrepreneur.

Land question

How to register a farm at the location of the land if there is no land? Can you count on state support when receiving a plot for a peasant farm? Unfortunately, clear and unambiguous answers to these questions cannot be found in legislative acts.

The Land Code states: “Citizens who have expressed a desire to run a peasant farm are provided with plots of land from agricultural lands in accordance with this Code, as well as the federal law on peasant (farming) farming.” But the procedure for providing plots is not specified either in the Land Code or in the Federal Law on farming.

The state does develop and from time to time introduce programs to support various associations engaged in agricultural activities. Unfortunately, the real value of such support measures is small. For example, there is special program farm lending. However, only farms included in the agro-industrial complex development program can receive a loan on preferential terms. However, it is a stretch to call preferential lending conditions - to obtain a loan you will need to attract several guarantors and fulfill a number of other conditions.

In any case, in order to acquire a state or municipal plot for ownership or lease, you will need to submit to the territorial state body. authority or local government statement. The application will require the following information:

• purpose of use of the site;
• the requested right to the site (ownership or lease);
• conditions for granting ownership or lease of a plot of land (primarily the amount of payment);
• rental period;
• size of the plot and justification for this parameter (number of participants in the peasant farm, types of farm activities);
• proposed location of the land.

Be sure to attach the Agreement to your application.

Summing up

Let’s summarize everything that has been said about how to open a peasant farm. The algorithm for registering a farm is almost completely similar to the algorithm for opening an individual entrepreneur. You will need to prepare a minimum of documents: an agreement on the establishment and an application for registration of a peasant farm, as well as a personal passport and a receipt for payment of the duty. All this should be taken personally to the local branch of the Federal Tax Service. After 5 days, you will be able to receive a registration certificate there, and the whole procedure will be successfully completed.

At the stage of preparing documents, pay special attention to drawing up the agreement - this is a very important document. Before registering a farm with the Federal Tax Service, study the current support programs for farmers (both federal and regional) and take care of the land. Good luck!

Good day, aspiring businessmen! Today I will continue to write about starting my own business and on my queues for registration of peasant farms. .

It is necessary to choose the form of ownership of a peasant farm if your business is related to agriculture. I myself have never opened this form of ownership, but I will try to explain to you in simpler terms how to do it.

What is a peasant farm?

A peasant farm is a peasant farm, a form of ownership in a business that is associated with agriculture, processing or transportation in it.

A peasant farm unites citizens who are related by family ties and who run a joint farm; a peasant farm can also be opened by one person. It is possible to open a peasant farm for people who do not have family ties, but the number of participants in the peasant farm in this case is limited to five.

Agreement on the establishment of peasant farms

If there are 2 or more participants in the farm, then it is necessary to prepare an agreement on the creation of a peasant farm.

This agreement is something like the charter of the organization.

The agreement specifies all members of the peasant farm, indicates the size of their shares and the policy of the peasant farm itself.

Download the agreement on the creation of a peasant farm: agreement on the creation of a peasant farm.

The tax office does not make any marks on the agreement, and therefore, if you want to make any changes, there is no need to register them with the tax office.

Photocopy of the passport of the Head of the peasant farm

Make a photocopy of all the sheets in your passport, because you can’t understand the tax office: from some people they only take sheets with records, from others they take everything.

Taxation of the economy

As for taxation, it is recommended for farms. I will discuss this taxation in detail later.

How to close a peasant farm

If suddenly for some reason you need to close your peasant farm, then details on how to do this are in my article "".

That's basically it, there is nothing complicated about registering a peasant farm. If you don’t understand something, you can ask questions in my VK group "