How to register a separate division - features, instructions and requirements

If a company works actively, then over time there comes a moment when it simply needs to increase the number of its territorial branches. All open offices, trading floors and warehouses located outside the company registration address require registration in the form of a separate division. How to register a separate division, what types are there? let's deal with this issue.

Varieties of Separate Units

If you follow the Tax Code of the Russian Federation, Art. 11 p. 2, then all parts of the company located at a non-legal address, but they must fully satisfy the following conditions, are classified as separate subdivisions :

• must be open for more than 30 days;
• they have stationary places for work (one will be enough).

It is imperative to correctly distinguish between ordinary separate divisions (OP) and company representative offices. The latter are types of units, but they have broader powers:

1. They fulfill a role that fully meets their name: they represent the interests of a legal entity, regardless of where it is located.
2. Branches as separate separate parts of the company with all the functions, as well as the head office.

Such units are not considered independent companies, but they have the right to act in accordance with certain provisions, they have their own property and governing body. And the main thing is that they can be transformed only after changes are made to the constituent documents of a legal entity.

If a unit is opened, then it is not considered a branch or a separate representative office, it is simply within the competence of the head and there is no need to redo the charter for it. Also, this unit does not need to open a separate bank account, appoint a manager. Accounting can also be maintained centrally. After the opening, it is enough to register a separate unit (how to do this, we will consider later) in the inspection of the Federal Tax Service and you can continue to work.

What do you need to know before registering?

Before deciding to register a separate unit, you need to know how to go through the whole process. The head must be guided by art. 11 Tax Code, where you can find out about all the requirements that relate to the question of how to register a separate division.

It has the right to operate by law only if a number of requirements are met:

• in the constituent documentation it is necessary to include information that the OP has passed the registration;
• company owners must necessarily approve the Regulation, which will contain all the necessary information about the nuances of the representative office;
• you need to appoint a leader and draw up a power of attorney for him, which enables him to carry out various kinds of actions to manage the unit;

• the head of the company publishes internal documentation, and its main purpose is to determine the rules and characteristics of the branch.

Now it’s clear how to register a separate division of an LLC. Only the management decides whether a separate branch will be formed with its address or only a separate representative office. The branch with its address performs all the functions of the main enterprise and presents it in accordance with Art. 55 GK. But the representative office differs territorially from the main office. Its main purpose is to represent and fully protect the interests of the company.

Why do we need separate representative offices?

Why register a separate unit and how to do it? And this discovery is due to several reasons. Most often this needs to be done in such situations:

• the company plans to expand its scope of activity to cover a larger number of consumers;
• an aggressive company policy is being pursued, as a result of which it is simply necessary to cover a large territory;
• regions where the most profitable to carry out activities are selected;
• there is an urgent need to fully satisfy consumer demand in a particular region;
• the aim is to promote the brand in various cities of the country;
• Bankruptcy risk reduction.

Before you learn how to register a separate unit in the tax office, you need to remember that the process takes place only with all the provisions in the law of the Russian Federation. If there is an assignment of an individual address and the work will be carried out for 30 days or a longer period, then in this case registration in the tax is required. This requirement is spelled out in Art. 23 Tax Code.

Step-by-step registration process

Before registering in a tax-free separate unit and in other instances, the head must make an appropriate decision, and then a representative office or branch is opened on the basis of it. Step by step registration is as follows:

1. All the founders of the company gather, where the decision is made whether to open an additional branch.
2. After the final decision is made, the relevant minutes of the meeting are drawn up.
3. An order is issued by the head of the main enterprise.
4. The registration form is chosen, because it can be a unit or a separate branch.
5. A place is determined for its functioning, which should be equipped with everything necessary for full work.
6. After the unit has worked for a month, you need to report it to the Federal Tax Service, using the special form S-09-3-1. Be sure to select the tax office at the location of the branch.
7. It is necessary to register the unit with the FSS and PF, but only if the branch has its own separate bank account. It is also necessary to do this if there are employees for whom it will be necessary to transfer funds to various funds.
8. If during the work it is planned to change the name of the unit or its address, employees of the Federal Tax Service must be informed about this.

If you understand all the nuances of the question, how, in what time frame you need to register a separate unit, the process will be simple. You must also register with the tax office, otherwise the company may be held administratively liable. And in serious cases, you have to suspend your activity for an indefinite time.

Package of documents for registration

Before going through all the stages and registering a separate unit at the IFTS, you need to prepare a package of documents that will include:

• passport of a company representative;
• if a proxy is involved in the process, then a power of attorney certified by a notary must be correctly executed;
• an order from the company’s management to open a division;
• certificate that the unit has already been registered with the Federal Tax Service;
• application for registration of the branch.

This package of documents is submitted to the Federal Tax Service. If you need to contact the PF, you need the following list of documents:

• certificate that the company is registered with the PF;
• a notarized copy of the order to open the unit;
• application filled out in a special form issued by the PF.

If the company has registered a separate division in all instances, it still needs to register with the FSS. The following documents will be required here:

• an order that the unit is open;
• constituent documentation;
• notification from the PF that registration has been completed;
• certificate that the branch is registered with the FSS.

Based on the provided set of documents, a notice is issued that confirms that the branch has the status of the insured.

Unit Registration Application Form

It’s already clear where to register a separate division, and now you need to figure out how to correctly fill out a tax application so that everything is done within the framework of the current legislation. It is drawn up in accordance with form C-09-3-1. You need to fill it like this:

1. TIN company.
2. PPC head office.
3. Page number (0001).
4. The tax code where the application is submitted.
5. The full name of the legal entity is strictly as specified in the constituent documentation. If a discrepancy is found, then all the papers will have to be redone.
6. Tax registration number.
7. The number of branches to open.
8. Reason for applying.
9. The number of sheets in the document.
10. The number of application pages.
11. Applicant code: if it is a proxy, then 4, and if the head, then 3.
12. Name of applicant.
13. TIN of the person who is applying.
14. Phone.
15. Date and signature, stamp, if any.
16. Details of the passport of the applicant.

On the second page, you need to specify all the data about the unit to be opened:

1. TIN and PPC of the main organization.
2. The page number is 0002.
3. The name of the unit.
4. The actual address of the branch.
5. Date of its creation.
6. Code of activity in accordance with OKVED.
7. If the head of the unit has already been appointed, then indicate his name, TIN and phone number.
8. Signature of Applicant.

This sheet needs to be filled out for each separately opened branch.

How long does it take to register a separate unit?

The duration of the procedure depends on how correctly and consistently all the stages of registration have been completed. The term usually does not exceed 30 days. The procedure should be started no later than 30 days from the date the representative office began work.

What to do if a branch opens in another city?

Often companies, in order to increase the number of consumers, decide to open a division in another city. How to register a separate division in another city correctly so that everything is legal?

To open a representative office in another city, you need:

• hold a meeting of all founders to decide whether it is advisable to open a branch, and whether everyone agrees;

• draw up a regulation on representation;
• to enter in the charter information about the new branch;
• hold a meeting to inform all employees about the change of charter;
• register changes in the tax charter;
• appoint the head of the new representative office.

Then register with the PFR and the FSS.

Register in ip schet ru

If the organization is engaged in trade and it has a cash register, then it must, according to the Federal Law No. 54, register the cash register for a separate division. How to register a standalone unit ip schet ru?

The registration procedure is in accordance with Art. 4.2 Federal Law No. 54. If you follow it, then there are two ways to apply:

1. Submit a paper application. It is served in any branch of the tax office and not necessarily at the location of the open branch.
2. Make a personal account through the official website of the Federal Tax Service. The application is submitted in electronic form. To get into your personal account, you must first get an enhanced qualified electronic signature.

After opening the office, you need to enter it, fill out the application form, accurately indicating all the data. After submitting the application form, the body will consider it, it may require additional information. After consideration, the body will notify that the ticket office is open.

What threatens for violations?

All owners of the company, opening a separate separate division should know how to do everything right. If, after 30 days after opening, a separate division is not registered, a fine may be issued. Penalties may be:

• if you fail to submit a notice to the Federal Tax Service on time, then a fine of 10,000 rubles may be issued;
• if the branch operates without notice to the FTS, PF and FSS, then a fine of 10% of the income earned during the time of its operation, but not less than 40,000 rubles, may be issued;
• if you don’t file a notice in time to the PF or FS, then the fine will be 5-10 thousand rubles.

The culprit must be identified, after which the official is brought to administrative responsibility, and he pays a fine in the amount of 2-3 thousand rubles.

In order not to pay a fine, you need to submit all documents on time. It is also important to find out if the registration has passed. How to find out if a detached unit is registered? Contact the tax office and personally clarify everything. It is also worth knowing when you can get a notification that the unit is registered with the tax authorities.

Summing up, we can say for sure that, starting the process of opening a separate unit, you need to study all the nuances and stages of the process. To do this, remember that notifications must be sent not only to the Federal Tax Service, but also to the FSS and PF. It is also important to comply with all deadlines for sending a package of documents, which papers need to be attached to the application and what are the consequences if violations are discovered. If you go through the whole process correctly, then the unit can officially function and fully protect the interests of the company. If there is some doubt or uncertainty about the correctness of the actions, then it is better to consult a competent specialist in order to avoid problems in the future.