Application for state registration of a farm. Opening a peasant farm from scratch, where to start and how much you can earn

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.

A peasant (farm) enterprise is an association of individuals who own jointly owned property (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 members of peasant farms 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 an 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.

1. If the application for registration is submitted by an authorized person, then 2 conditions must be met:
2. Execution of a notarized power of attorney listing powers in relation to a person.

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

Entrepreneurs involved in agricultural activities sooner or later face questions about the state of affairs, further development, and legislative registration of the enterprise.

There are several organizational and legal forms (hereinafter referred to as OPF) of business entities - from LLC to individual entrepreneur. And each of the OPFs has an impact on the organization’s taxation, reporting, and liability. Few people have complete information and understand the details of organizational and legal forms. Ultimately, if you make an erroneous, incorrect choice of status, you may incur unexpected expenses and losses.

Legal and administrative nuances Having chosen the legal form of running an agricultural business in the form peasant farm

We can highlight the following characteristic nuances of a farm (peasant) economy, which are paramount and fundamental:

• tax registration is carried out at the place of registration of the head of the peasant farm as an individual;
• applicants for registration of a peasant (farm) enterprise can be: citizens of the Russian Federation, foreign individuals and people without Russian citizenship;
• in all public documentation only the abbreviation is indicated - peasant farm;
• there is no charter, and the semblance of a constituent agreement is an agreement signed by all participants;
• members of the peasant farm must be over 16 years of age and related by family ties (no more than three separate families), the number of which is not limited (it is acceptable to accept outside workers in the amount of 5 citizens, but no more);
• property of an economic entity - common shared or common joint property (if one of the relatives leaves the membership of a peasant farm, the property is not subject to division, but monetary compensation is paid for his share of the assets);
• The production and sale of agricultural products occur with the personal participation of each member of the farm.

Please note: the entrepreneurial activity of peasant farms occurs without the formation of a legal entity, but a farm is considered established only from the moment of state registration.

Features of state registration in 2019

In 2019, there were no changes in the registration regulations of peasant farms.

The composition of the package of documents submitted to state registration authorities has not changed and remains the same.

The establishment of a farm enterprise occurs in accordance with current regulations and laws previously approved by legislators.

Collection of documents for opening a peasant farm, constituent documents

Conducting an agricultural business can be carried out geographically anywhere in the country, and registration of a peasant farm is carried out at the tax office exclusively at the place of residence of the individual organizing the enterprise.

The following are submitted to the fiscal authorities:

1. Application for registration of a peasant farm of the established type. Its form is practically no different from the application for registration of an individual entrepreneur and there are usually no difficulties in filling out the form.
2. Passport of the future head of the enterprise.
3. A decision in the form of a contract or agreement on the organization of a peasant farm. The drafting and conclusion of a contract/agreement between relatives who have expressed a desire to found a farming enterprise is legally defined. Such a constituent agreement sets out the main points of activity and relevant information:
   • about shareholders (members) of an organized peasant community;
   • on the election/appointment of the head of the peasant farm;
   • about the methods and composition of the formation of the property fund of the economy, as well as the use and management of material resources;
   • on the assigned responsibilities and rights of each participant in the agricultural enterprise;
   • about the system of distribution of manufactured products and income received from joint agricultural activities;
   • on the procedure for an individual to enter a peasant farm and leave it.
4. Receipt/invoice for payment of state duty (in case of refusal to register a peasant farm, the tax paid is not returned to the payer).
5. A certificate of the actual place of residence of the individual registering the agricultural enterprise.

Note:

1. An agreement on the establishment of a farm is not required if a peasant farm is established by one person.
2. If the future head of the peasant farm personally provides originals and copies of documents for registration, notarization of duplicates is not necessary.

Registration and Review Procedure

The process of registering a farm enterprise consists of the following sequential steps:

1. Preparation and submission of a package of documents to the Federal Tax Service.
2. Obtaining registration documentation.
3. Receiving an information letter with statistics codes from Rosstat.
4. Receiving notification from the Social Insurance Fund and Pension Fund about registration with assigned registration numbers.
5. Opening a current account in a bank.

In parallel with submitting documents to the tax office, you can submit an application for the chosen tax regime (Unified Agricultural Tax, USN, OSN, UTII).

Tax response

The tax authority is assigned to consider and make a decision on registration of peasant farms five working days.

If the outcome of the case is positive, information about the newly created agricultural enterprise is entered into the Unified State Register of Individual Entrepreneurs and the applicant is issued:

• certificate of state registration of the head of a peasant (farm) enterprise;
• tax registration certificate;
• extract from individual entrepreneurs.

Registration documents can be sent to the entrepreneur by mail.

You should know: if an individual already has the status of an individual entrepreneur, then registration as the head of a peasant farm will be denied.

Conclusion

Currently, in many regions of the country, agricultural entrepreneurs choose a legal form of activity in the form of peasant farms. This is explained by support in the formation and development of small forms of participants in the agricultural sector both at the federal and intraregional levels.

Assistance is provided in the form of grants and funds within the special “Beginner Farmer” program. Despite government support, every farmer should realistically assess their strengths and capabilities in this difficult activity.

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.

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 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.

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 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.

Interest in the village has grown significantly in recent years. Russians are returning to agricultural work not only in their dacha plots, but are also thinking about deeper “naturalization.”

Someone chooses a type of activity such as farming and opens an enterprise of the corresponding profile.

How to do this legally? This is what we will discuss in our material today. We bring to your attention step-by-step instructions for registering a peasant farm in 2019.

Pros and cons of farming

Before we figure out how to open a peasant farm in 2019, let’s think about what makes this type of business attractive. And let's be sincere about its risks. So, a peasant farm is an agricultural enterprise in which mainly relatives work. They independently produce and sell products on the basis of owning their own property.

Why is this type of activity gaining more and more followers? Let's list the attractive factors:

• Food products are always in demand;
• Food prices are rising steadily, ensuring profit for the manufacturer;
• Sanctions from Western countries in recent years have cleared a place for Russian agricultural producers in the domestic market in a number of ways;
• Consumers often give preference to domestic food products, trusting their quality and environmental friendliness;
• The choice of types of activities is wide, a person also thinks about this when deciding how to register a peasant farm in 2017. It is possible to use the characteristics of the area of ​​residence, climate, etc.;
• There are several federal and regional programs to support farmers, especially in the first years of peasant farming. For example, issuing subsidies and grants, reimbursements of interest rates.

Yes, there are difficulties and negative aspects. This is a profitable business, but when farming there are risks of crop failure due to weather conditions and force majeure situations. Livestock farming has its own nuances and complexities. There are questions about lending to agricultural producers, but so far banks have not agreed to significantly reduce rates. Nevertheless, the army of farmers is growing, if only because this type of activity gives people a lot of positive emotions.

How to open a peasant farm in 2019: organizational nuances

Another feature that makes the task of opening a peasant farm in 2019 easier is that no qualifications are initially required. Of course, special knowledge will be very helpful in growing vegetables, raising poultry, beekeeping and other industries where farmers can prove themselves. But for the registration process itself there is no such mandatory condition as professional training of personnel.

What is needed, what are the features of creating a peasant farm?

• Both Russians and foreign citizens or even stateless persons can become a member of the household;
• The future head of a peasant farm must register as an individual entrepreneur, without forming a legal entity;
• Relatives who are at least 16 years old can become members of the enterprise, including no more than three families, the number of members of which is not limited;
• If additional labor is required, the meeting of peasant farm members can admit up to 5 non-relatives as members;
• The property of the association becomes common or common;
• The production and sale of products produced by peasant farms take place with the personal participation of each member of the family farm.

Agreement is a fundamental document

The first document that people who decide to unite in a peasant farm are required to draw up is a written agreement. It will be transferred to the registration authorities, so it must contain the following data:

• About the head of the enterprise;
• About the members of the future peasant farm, their rights and responsibilities;
• On the rules of admission to and exit from an enterprise;
• On the procedure for obtaining property and using it;
• On methods of selling products;
• About the profit distribution procedure.

When an entrepreneur does not plan to have other members of the farm, he registers a peasant farm in the name of one person and himself makes a decision on its creation.

How to register a peasant farm in 2019: step-by-step instructions

Registration of a farm with the tax office is carried out at the place of residence of its head. Below we provide step-by-step instructions for registering a peasant farm in 2017. What documents will be required?

• certificate of residence of the head of the peasant farm;
• passport of the individual registering the household and its copy;
• application on form No. р21002;
• a receipt confirming payment of the state duty (in the amount of 800 rubles);
• decision or agreement on the creation of an agricultural enterprise.

In three days the farm will be registered. The farmer will be given a certificate of state registration as the head of a peasant farm and of registration with the Federal Tax Service, an extract from the Unified State Register of Individual Entrepreneurs and an information letter from Rosstat. The latter will record all the necessary data to help prepare reports.

Unified agricultural tax in the algorithm for the functioning of peasant farms

Practice shows that the most suitable taxation system for farming is the Unified Agricultural Tax (USAT). This is a simplified regime in which you do not have to pay separate taxes on property, profit, and added value.

During the process of registering an enterprise, a corresponding application is submitted to the local tax authority. But we must keep in mind that only those farms that have at least 70% of their activities in the production of agricultural products have the right to use it.

The main benefit of this regime: the tax is only 6% of profit, and in some regions even less. For example, in Crimea and Sevastopol the Unified Agricultural Tax rate is 4%. The declaration will need to be completed once a year, and payments will be made semi-annually. Another advantage of this format is the possibility of reducing the tax base by the amount of losses from previous years. Moreover, this benefit is valid for 10 years from the moment the loss occurred.

The format for paying social contributions is also convenient for a farmer who has chosen the single agricultural tax regime. It is fixed: in 2019 it is 36,238 rubles (29,354 for pension insurance; 6,884 for health insurance) with a household income of no more than 300 thousand rubles. If the profit is above 300 thousand, then you will have to pay (on the excess amount) an additional tax of 1 percent. Payments can be made quarterly or monthly.

As for hired workers, contributions from them must be transferred every month; they amount to 30% of wages + contributions for injuries, the rate of which is set according to the main type of activity.

For all members of peasant farms it is necessary to pay a fixed amount of insurance premiums in the amount of 36,238 rubles per year.

Peasant farm reporting on insurance premiums

There is a slight difference in the reporting of peasant farms from other forms of entrepreneurship:

• If individual entrepreneurs do not submit reports on fixed insurance premiums, then in 2019, for the first time, heads of peasant farms (peasant farms) that do not have employees must submit to the Federal Tax Service a calculation of insurance premiums for the past year by January 30, 2019.

The calculation of insurance premiums for peasant farms without hired labor consists of section 2 and appendix 1 to section 2 (with identification of individuals) - for members of the peasant farm, including the head of the peasant farm. The presentation location code should be “124”.

For peasant farms with hired workers, standard reports are submitted:

• to the Federal Tax Service - calculation of insurance premiums, 2 personal income taxes, 6 personal income taxes
• in the Pension Fund of Russia - SZV-M, SZV-STAZH
• in the FSS - form 4-FSS.

State assistance for peasant farms

From 2013 to 2020, a state program for the development of agriculture has been in effect in the Russian Federation. The program includes 11 areas of assistance for collective farming. Each region has the right to independently develop and apply conditions for assistance to peasant farms. The main requirements for receiving assistance are the provision of a business plan, on the basis of which local authorities decide whether to refuse or provide assistance. Information on the implementation of support programs for this category of entrepreneurs is contained on the official websites of regional departments or departments of agriculture.

One of the unsettled legal problems for peasant farms is the lack of forced exclusion of a peasant farm member from participants. According to Article 1 of Federal Law 74, a participant can leave the peasant farm only voluntarily.

But it is possible to change the head of a peasant farm if the head of the peasant farm does not fulfill his duties for six months or refuses to fulfill them voluntarily. In a peasant farm, the profit received belongs to all members of the farm and is distributed according to the shares specified in the agreement (decision) on the creation of the peasant farm.

Important change in the Unified Agricultural Tax from 2019

According to the Law of November 27, 2017 N335-FZ, from January 1, 2019, Unified Agricultural Tax payers are recognized as VAT payers. However, there is a category of entrepreneurs, including peasant farms, who do not have to pay VAT. To do this, it is necessary that the income does not exceed 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and subsequent years.

This rule does not apply by default, but on the basis of a written notification of the use of the right to exemption from the duties of a VAT payer. To submit a notification pp. “b” clause 1 of article 2 of Federal Law No. 355 of November 27, 2017, a deadline is established - no later than the 20th day of the month from which this right is used. The notification must be submitted to the Federal Tax Service at the place of registration of the peasant farm.

During the process of registering an enterprise with any organizational and legal form, a package of documents is collected and submitted to the tax office. Peasant farms are no exception. Only one paper differs from it - an application for state registration of a peasant farm. Let's take a closer look at this document.

Composition of the application

The Federal Tax Service approved form P21002, developed specifically for. It consists of 5 pages, including 3 parts: title page, sheet A, sheet B. The applicant is the head of the future farm - he is elected at a general meeting of members of the peasant farm (also Article 1 of Federal Law No. 74-FZ allows organizing peasant farms) and approved in the drawn up agreement.

The application for opening a peasant farm includes the following information:

• Full name, TIN, date and place of birth, gender, citizenship of the applicant. If this person is a foreigner or a stateless person, then in the special fields the full name is filled in in Latin.
• Citizen's state code. If you set the value “1” in the “Citizenship” field, then paragraph 5.1 is not filled in; if the value is “2”, you must enter the appropriate home country code.
• The applicant's place of residence. Among other columns that you can take from your passport, there is paragraph 6.2 “Subject of the Russian Federation” - we recommend looking at the codes.
• Passport data (passport code – 21). If you will use something else as an identity document, then enter the appropriate code.
• Section 8, located on page 3 of the title page, is completed only if you are a foreign citizen.
• In sheet A, activity codes are filled in according to the OKVED classifier. Remember that codes, especially the main one, must be selected with a value containing at least 4 characters. You cannot generalize your type of activity. In addition, correctly identifying OKVED codes that relate to the agricultural industry is one of the main conditions for opening a peasant farm.
• On sheet B, the applicant writes down his last name, first name and patronymic by hand and signs. It is preferable to do this in the presence of the Federal Tax Service inspector accepting the documents.
• Section 2 of sheet B is filled out by the tax inspector.
• Section 3 of sheet B is filled out by a notary if the application is submitted through a representative or by mail. If you personally come with it to the tax office and present your passport, a notary’s certificate is not required.

5 days after submitting the application, the head of the peasant farm is included in. He receives a USRIP entry sheet and a registration certificate.

General requirements for the application

Documents submitted to the tax office must be prepared properly. You can use special software to generate statements, then you will not need any special knowledge - the font, spelling, and location of values ​​will be set automatically.

To fill out manually, follow the rules:

• The ink must be black.
• Letters are written in capitals, and it is better to look at the official requirements for writing samples.
• Each sign corresponds to only one cell.
• Corrections, blots, and additions are not allowed.
• Unfilled sheets are excluded from the application (for example, the 3rd page of the title page of form P21002, if you are a Russian citizen).
• Pages that do not have default numbering must be numbered.
• Double-sided printing is not permitted.

You can use special software to generate applications.

Your business begins with a correctly completed and submitted application. Do not miss a single detail when providing information, because changes are made by submitting a new application. Knowingly false or incorrect information about yourself may lead to problems with registration and further work.