How to open a peasant farm for an individual. Opening a farm

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 (it is also a farm) economy. What it is? How to open and register such a farm?

Legal and administrative features

A peasant (farm) economy is an association of citizens (based, as a rule, on family kinship), created with the aim 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 the KFH can be as follows:

• one person (in fact, this is a classic IP);
• close relatives - spouses, their brothers and sisters, children and parents (moreover, there can be a maximum of three different families in the household);
• people who are not related by ties to the head of the household (in the amount of 5 people maximum).

By the way, the law presents only one thing to the founder of the economy mandatory requirement- capacity. Citizenship does not matter - both a Russian and a foreigner (and even a stateless person) have the right to open a KFH.

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

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

In a word, the KFH is directly connected with agriculture, and its members can engage in any activity for the production, processing, storage, transportation and sale of agricultural products. All participants of the economy without exception should take part in this activity.

Organizational and legal bases farming established by four pieces of legislation:

• the Civil Code of Russia;
• the Land Code;
• Federal Law "On state registration legal persons and individual entrepreneurs;
• Federal Law "On the peasant (farm) economy".

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

The first stage: we collect documents for the opening of the KFH

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

1. Agreement on the establishment of a peasant farm. If the household will consist of one person, an agreement is not required. A sample Agreement can be downloaded here.
2. Application for state registration of a peasant (farm) economy in the form 21002. A sample Application can be found here.
3. Passport or a copy of it (when you need the original, and when you need a copy, read 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 economy must be signed by all members of the newly created peasant farm. This document must include the following information:

• information about the head of the economy and his powers;
• information about each member of the economy, their professional rights and obligations;
• the procedure for managing the property of a peasant farm (the principle of the formation of property, features of ownership, use and disposal of it);
• the procedure for accepting new members into the economy and exclusion of existing ones;
• the procedure for distributing profits (for obvious reasons, this item should be given special attention);
• any additional provisions that the founder and participants wish to make.

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

The application is a formal paper, it is not difficult to fill it out. The state duty must always be paid only by the head of the household (if it is paid by another person, it will not be accepted at the tax office). As for the application for the transition to one of the special tax regimes, it will not be needed to register a peasant farm. However, go from common system taxation on a special one will still have to (if you do not want to overpay taxes), so it is better to fill out and submit this application 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 resubmitting (by the way, you will also have to pay the state duty again). If everything is in order, it's time to submit papers to the tax office at the place of residence.

Important information for submitting documents

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

• personally;
• by mail (with declared value and description of the attachment);
• through the online service of the IFTS in electronic form.

Documents are accepted at the tax office, and they can be taken there in person. If, for some reason, it is inconvenient for you to contact the tax authorities directly, you have the right to submit papers through the multifunctional center. The law gives you the option 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, notarization of the identity document is not required. 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 public if you send documents by mail or via the Internet. Without its seal, the tax authorities will not accept your papers.

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

The third stage: we are 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 that, you will need to wait 5 days. This is the period set by the legislator for consideration of the application.

If the tax authorities find any violations in the papers (actual inconsistency of data or serious errors in execution), you will receive a notification about this. The papers will have to be taken away, the shortcomings corrected in them, and then contact the IFTS again. If everything is in order with the documents, the tax officials will transfer information about the registration of your farm to the EGRIP. From now on, you will be assigned the status individual entrepreneur.

Having received the IP registration certificate and the USRIP record sheet from the Federal Tax Service Inspectorate, you can consider the third (and last) stage of registration completed. You need to 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 on hand, the better.

Please note: in Russian legislation, the concepts of "IP" and "head of a farm" are not clearly distinguished. When registering with the IFTS, information about the head of the economy is entered precisely in the USRIP, and not in the USRLE (i.e., in the register of entrepreneurs, not legal entities; an individual entrepreneur is not a legal entity). For this reason, you will not be able to register as the head of the FKH if you already have an IP open.

Land issue

How to register a farm at the location of the land, if there is no land? Is it possible to count on state support when obtaining a plot for a peasant farm? Unfortunately, there are no clear and unambiguous answers to these questions in legislative acts.

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

The state really develops and from time to time puts into effect programs to support various associations involved in agricultural activities. Unfortunately, the real value of such support measures is small. For example, there is a special program for lending to farms. However, only farms included in the development program can receive a loan on preferential terms. agro-industrial complex. However, preferential lending terms can be called a stretch - 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 in ownership or lease, it will be necessary to submit to the territorial body of the state. authority or local government statement. The application will need to provide the following information:

• purpose of using the site;
• the requested right to the site (ownership or lease);
• conditions for granting a land plot for ownership or lease (first of all, the amount of the fee);
• lease term;
• the size of the plot and the rationale for this parameter (the number of participants in the peasant farm, types of activity of the farm);
• the proposed location of the land.

Be sure to attach the Agreement to the application.

Summing up

We summarize everything that has been said about how to open a KFH. The algorithm for registering a farm is almost completely similar to the algorithm for opening an IP. 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 paying the fee. All this should be personally taken to the local branch of the IFTS. After 5 days, it will also be possible to obtain a certificate of registration, on which the whole procedure will be successfully completed.

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

What is Peasant Farming?

Peasant farms (KFH)- not news for Russia at all. How kind entrepreneurial activity they appeared back in the late 80s in the country that now we can only dream of - the USSR.

But only 14 years later, already in Russia, law No. 74-F3 was issued under the title " the federal law about the peasant (farm) economy. The Duma adopted the law on May 23, 2003, the Federation Council approved it 5 days later, and the president signed it 2 weeks later on June 11.

The law governs all legal, economic and social foundations creation and activity of peasant (farm) enterprises. It becomes the guarantor of the right of citizens to this species independent activity.

The law consists of 23 points divided into 9 chapters.

Law on Peasant Farming (KFH) - main points

The first chapter defines general provisions law and the type of activity fixed by it on earth. The most important thing is that it is precisely defined what a farm is, and we advise everyone who is interested in peasant farming to very carefully understand this provision, which we give verbatim (hereinafter, all excerpts from the law are given unchanged and are highlighted in type):

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

Please note that the law refers to the activities of the peasant farm not only the production and sale, but also the storage and transportation of agricultural products, which is fundamentally important, given the shortcomings of the laws, according to which the functioning of the peasant farm has been carried out so far.

An economy is created by a group of persons or by a single person, without education or with the formation of a legal entity. The latter case is determined by Article 86.1 of the 4th chapter of the Civil Code of Russia, which is called "Peasant (farm) economy." Here are all 5 points of this article:

"one. Citizens Leading joint activities in area Agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23 [meaning 74-F3]), has the right to create a legal entity - a peasant (farm) economy.
A peasant (farm) enterprise created in accordance with this article as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and association by members of the peasant (farm) enterprise of property deposits.
2. The property of a peasant (farm) economy belongs to him by the right of ownership.
3. A citizen may be a member of only one peasant (farm) economy established as a legal entity.
4. When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.
Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.
5. Features legal status peasant (farm) economy, established as a legal entity, are determined by law.”

We draw attention to the key excerpts from the law on peasant farms:

The unification of citizens should take place strictly on the principles of voluntariness;
. The personal participation of each member of the economy in its activities is assumed;
. A citizen has the right to be a member of only one KFH with the status of a legal entity;
. In case of collection of debt from the farm, the sale of its property must be carried out at public auction.
. All members of the economy are responsible for each other - if one cannot fulfill his obligations, others must do it. This is the concept of subsidiary liability (from Latin - "auxiliary", "additional").

If the KFH operates without the formation of a legal entity, then its activities are regulated by the civil code and law No. 74-F3.

In particular:

The state power should promote the formation of the associations in question, and further support their work in every possible way, providing access to resources, primarily financial ones.
. Any state interference in the activities of the peasant farm is strictly not allowed, unless, of course, this activity smells like outright criminality.

Registration of a peasant farm

The procedure for creating a peasant farm

A very important chapter of the law is the 2nd, which determines the procedure for creating a farm.

Firstly, any resident of Russia has the right to create a farm in Russia:

citizen of the country;
. foreigner, or
. A stateless person.

Relatives of the founder may be accepted as members of the KFH in the future, but

from no more than 3 families, and,
. Upon reaching the age of 16.

Persons who are not related to the head of the household can be included in the peasant farm, but their number should not exceed 5 people.

If the farm is created by one person, then no agreement is required, otherwise an agreement between the organizers will be required, which must necessarily include the following information:

“1) about the members of the farm;
2) on the recognition of one of the members of this farm as the head of the farm, the powers of the head of the farm in accordance with Article 17 of this Federal Law and the procedure for managing the farm;
3) on the rights and obligations of members of the farm;
4) on the procedure for the formation of property of the farm, the procedure for possession, use, disposal of this property;
5) on the procedure for admission to the members of the farm and the procedure for withdrawing from the members of the farm;
6) on the procedure for the distribution of fruits, products and incomes received from the activities of the farm.”

Already the list of required information clearly indicates that the creation of a document requires the utmost accuracy and discipline, both organizational and legal. Therefore, we strongly advise you to draw up this document under the strict supervision of a qualified lawyer who is familiar with the specifics of the organization being created.

It is the lawyer who will not forget to remind all participants of the future organization that:

Copies of documents confirming the relationship of members of the organization, if any, must be attached to the agreement;
. The agreement must be signed by all members of the organization personally (here we will not forget about such a thing as “handwriting examination”, which will not allow any forgery of signatures);
. The created document does not limit the creative initiative of its signatories - any other provisions relating to the activities of the economy can be included in the document, as long as they do not conflict with the laws of the country.
. It is necessary already in the very first version of the agreement to provide for its possible changes concerning the composition of the members of the economy.

The last article (5th) of the 2nd, organizational, chapter of the law 74-F3 briefly requires state registration of the organization being created. It is from the moment of state registration that the peasant farm is recognized as officially created. Please note that the law does not define the procedure for registration with state bodies.

Differences between KFH and LPH (personal subsidiary farming)

Property of a peasant farm

Of fundamental importance is the 3rd chapter of the law, which determines the property of members of the peasant farm. The practice of almost 30 years of experience in the functioning of such farms shows that, in the end, it is property that is the basis of all relationships in the team. There is no need to be surprised here - the material takes its toll, especially such as:

Land,
. all kinds of buildings and structures (in other words, real estate),
. land reclamation facilities and facilities for other production operations;

well, and of course:

All cattle and poultry
. machinery and equipment,
. vehicles,
. inventory and any other equipment necessary for the implementation of the activities of the farm;

and also, of course:

All farm products
. any financial resources received from the activities of the peasant farm.

It is especially emphasized that all of the above is in the joint use of the members of the economy equally, unless otherwise specifically stipulated in the agreement - that's when you can't do without the help of a lawyer.

A complete and detailed list of KFH property was specified 3 and a half years after the publication of Law 74-F3 on December 4, 2006 in Law No. 201-F3.

The law also defines the following provisions regarding the ownership of property of a peasant farm:

All members of the economy own property in common;
. The order of ownership is stipulated in the agreement;
. All ownership should be carried out only in the general interest of the economy;
. Property - the guarantor of transactions concluded by the economy;
. All transactions concluded by the head of the household are supposed to be concluded in the interests of all members of the household “by default”. If a deal causes distrust among any member of the organization, and he believes that it is concluded in the interests of individuals, then such distrust has, of course, the right to be announced, but if there is irrefutable evidence.

When it comes to property, there is no escape from talking about its division and inheritance. The following provisions apply here:

Very important! When one of the members of the farm leaves the organization, the land and means of production remain the property of the farm in full.
. The objector is only entitled to monetary compensation for his share. If the parties are forced to determine the size of this share in judicial order, then the payment must be made no later than one year after the application for withdrawal is submitted (note, and not one year after the final court decision is made).
. former member KFH for another 2 years is responsible for all the actions of the organization committed during his stay in it.
. If the KFH ceases to operate, then the property is divided among all its members in accordance with the requirements of the Civil Code.
. Civil Code determines both the rules and the rights of inheritance of the property of the KFH.

Farm land

If you think that the controversy about land arose when someone at one time exclaimed: “Land to the peasants!” - then you are wrong. These disputes are a hundred years old at lunchtime, and they have always been terribly difficult to resolve.

Why be surprised that the largest, 4th, chapter is assigned to the resolution of the "land issue" when creating a peasant farm in the law.

It got to the point that the law was reissued twice:

First on December 28, 2013 under No. 446-F3, and then,
. June 23, 2014 under the number 171-F3,

And both times it was the 4th chapter that was corrected.

So, the chapter is called "Land plots provided and acquired for the implementation of the farm's activities."

First, you need to calm everyone down at once. If the type of permitted land use is not included in the new list of types under Law No. 446-F3, then you do not have to re-register all documents.

Secondly, it is clearly defined that a peasant farm can have agricultural land in its use, and on these lands it is possible to build, necessary for the functioning of the economy.

Thirdly, the peasant farm can challenge the refusal of the local government body to provide the necessary land through the court.

Fourthly, the procedure for allocating land to peasant farms is strictly focused on the provisions of another law - No. 101-F3 "On the turnover of agricultural land" of July 24, 2002. And again, we are talking about the need for reliable legal support for the activities of the peasant farm.

Members and head of a peasant farm (KFH)

Of course, the list of members of the KFH cannot freeze "in one place." The admission of new members and the exclusion of already experienced employees is also possible. The 5th chapter of the law is devoted to this topic.

It's pretty simple:

Admission of new members takes place with the mutual consent of all members of the KFH and with a written application from the new member.
. Leaving the farm must also be preceded by a written statement.

From the members of the economy, by mutual agreement of all, its head is elected, who must carry out his work for the benefit of the entire organization, not allowing infringement of the rights of any of its members.

The 17th article of the law defines the powers of the head of the peasant farm:

“Head of the farm:

• organizes the activities of the farm;
• acts on behalf of the farm without a power of attorney, including representing its interests and making transactions;
• issues powers of attorney;
• carries out employment in the farm of workers and their dismissal;
• organizes accounting and reporting of the farm;
• exercise other powers determined by agreement between the members of the farm.”

Closing and re-registration of KFH

If within six months the head of the farm does not carry out his activities, then his members at the meeting have the right to raise the issue of replacing him, which, however, does not entail the exclusion of the unsuccessful head from the members of the peasant farm.

The law allows the association of several peasant farms into unions on any basis, so long as the activities of such a new association meet the goals of the work of each peasant farm and fully comply with the laws Russian Federation.

Otherwise, the supervisory authorities have the right to terminate the activities of any farm in court. Other reasons for the closure of the KFH are also determined:

• By mutual agreement of all members;
• If for various reasons there is not a single member left in the KFH;
• In case of bankruptcy of the economy;
• In the case of the conversion of KFH to production cooperative or business partnership.

If your KFH was established under the old law of the RSFSR No. 348-1 “On the Peasant (Farm) Enterprise” of 1990, then its re-registration is not required. Moreover, such farms can be transformed into "legal entities" on equal grounds.

There is just a small nuance that needs to be borne in mind.

If your farm was already initially organized as a legal entity under that old law of 1990, then re-registration is also not required, but only until January 1, 2021! This provision was introduced by Laws No. 239-F3 and No. 263-F3 of October 30, 2009 and December 25, 2012, respectively.

Of course, the organization of a peasant farm is a matter for enterprising people, real hard workers on earth, who associate their whole future life with it. It cannot be said that the multitude of adopted laws has provided this form of organization of agricultural work on the earth with any successful progress.

But what is certain is that the state thus speaks of its full support for the peasant farm, and then how lucky, how things go, how well it will be thought out and truly in demand on the market.

But here are some tips from those who nevertheless decided one day to go down this road and were not disappointed:

• Be sure to accumulate experience in relationships and work. Do not immediately rush into business, headlong. First, test the KFH in a small, albeit test, version that does not require large financial investments, then gradually expand.
• Count only on yourself in this work, apply for loans as little as possible. At least, all work with banks should be thought out to the smallest detail. And this is despite the fact that the state is allegedly constantly ready to support the development of peasant farms. That's just Skrynnik, having worked for 3 years as a minister, why she left to live in the West, and here they are also talking about some calls to the investigating authorities. All this terribly discredits the industry itself and its initiatives, which are generally very promising.
• All work must be accurately calculated, its algorithm must be understandable to any member of the economy, everyone must strictly perform their work and understand 100% what contribution this work makes to the success of the entire enterprise.
• It is very convenient that peasant farms can supply their products to any outlets, while products from personal subsidiary plots cannot appear in stores. KFH is on a single tax, and this is only 6% of the total turnover of the economy. Well, when the peasant farm has grown enough, it can count on state assistance, but this will require official registration as a legal entity.

And here are the warnings from those who stuffed cones in this matter:

• KFH should not, at least in the beginning, get involved with trade - stop for now on the solution main task cultivation;
• The task of finding buyers for their products should become a permanent matter of any peasant farm, and from here there is only one conclusion - the constant advertising of their products and the constant improvement of both their quality and services for their delivery.

Why register a Peasant Farm and is it profitable? Video

Before you start an agricultural business, you need to decide on the legal form. The most optimal in 2020 is, step-by-step instructions for the design of 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 the KFH stand out:

• tax registration takes place locally permanent residence head of the KFH;
• citizens of the Russian Federation, foreign citizens, as well as stateless persons can apply for a KFH;
• there is no need to draw up a Charter;
• in all documentation, only the generally accepted abbreviation KFH is prescribed;
• the main constituent document is an agreement 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 participants in farming is not limited.

Third parties are allowed to work. The maximum number of outside employees is five.

All property is registered in common ownership - joint or shared. If someone withdraws from membership, then the property will not be divided. The withdrawing participant is entitled to monetary compensation.

Entrepreneurial activity of a peasant farm does not imply the formation of a legal entity. However, despite this, state registration is required. Prior to passing this procedure, farming will not be considered established and operating.

How to register a KFH in 2020?

Registration of KFH is carried out in accordance with step by step instructions below.

Step 1: Gather Documentation

As mentioned above, it is necessary to register a peasant farm at the place of permanent residence of the head. Nevertheless, agricultural activities can be carried out in any region on the territory of the Russian Federation.

To register with the Federal Tax Service, you will need to submit:

• application for registration of a peasant farm;
• General passport of the head;
• an agreement on the creation of a peasant farm between relatives participating in the newly formed farming;
• receipt of payment of state duty;
• certificate from the place of actual residence of the applicant.

An agreement serving as a founding document must contain the following information:

• data on farming participants;
• data of the elected leader;
• ways of forming farm property and its composition;
• ways of managing tangible assets;
• rights and obligations of members of the peasant farm;
• a system for distributing profits and products;
• the procedure for the entry of individuals into the membership of the peasant farm, as well as the withdrawal of participants from the economy.

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. It is not required to certify copies in a notary's office.

Step 2. Registration of a peasant farm

Directly registering a peasant farm includes the following procedure:

1. Preparation of the necessary documentation.
2. Submission of documents to the territorial office of the Federal Tax Service.
3. Receipt of documents confirming the completion of the registration procedure.
4. Receipt of a letter from Rosstat, which will indicate the statistics codes.
5. Receipt of a written notice from the Pension Fund and the Fund social insurance about registration.
6. Opening a current account in any bank.

Step 3. The final stage of registration

The registration process will last no more than five business days. If the Federal Tax Service satisfies the registration requirement, then single register information about the established agricultural enterprise is entered.

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Based on the results of consideration and registration, the applicant receives the following papers:

• certificate of registration with the tax office;
• extract from the unified register;
• certificate of registration of KFH.

An important point, if a citizen is already registered as an individual entrepreneur, then he will not be able to be registered by the head of the farm.

Pros and cons of KFH

Relatives who have established a peasant farm independently conduct agricultural activities and sell finished products. All property is jointly owned by them. This type of activity has a lot of advantages, so more and more people register just such an organizational and legal form.

The main advantages include the following features:

• products produced by farming are always in demand;
• food prices rise regularly, which increases the profits of the producer;
• after the imposition of sanctions by Western countries Russian agricultural producers occupy higher positions in the state market;
• the country's population trusts domestic products more, as it is believed that they are of better quality and are environmentally friendly;
• you can conduct business in any region of the country, so the participants of the peasant farm can produce products, taking into account the characteristics of the terrain, climate, etc.;
• agricultural business (especially in the early years) can enjoy state support on existing programs.

Despite all the advantages, there are also negative factors. For example, force majeure situations, climatic disasters and other difficulties may arise.

ESHN at KFH

The most expedient and rational system of taxation for doing such business is the use of the single agricultural tax (UAT). This is a simplified system that combines all taxes required for payment to the state by legal entities and entrepreneurs (property tax, VAT, income tax).

To switch to the ESHN, you must write an appropriate application of the established form at the tax office. The right to use the simplified system is given to peasant-farm formations, whose activities for 70% consist of the production of agricultural products.

As part of the unified agricultural tax, it will be necessary to pay 6% of the profit received to the state. The tax must be paid in installments, semi-annually. Reporting in the form of 3-NDFL will need to be submitted once a year.

If in the course of activity losses were revealed, then the entrepreneur has the right to reduce the tax base for calculating the payment for the amount of these losses. This benefit is provided for ten years after the loss period.

In addition to income tax, it is also necessary to pay social contributions to off-budget funds. For "simplifiers" in 2018, the amount of social payments will be 26,545 rubles, if the income is not more than 300 thousand rubles. If this limit base is exceeded, an additional 1% of the excess amount must be paid. Social contributions can be transferred quarterly or as a lump sum payment based on the results of the calendar year.

If you have any difficulties with the registration of a peasant farm on a land plot, contact a lawyer for advice. You can get free legal assistance on our website. Ask an expert in a special window.

With the help of step-by-step instructions, registering a KFH will not cause difficulties. This type of activity is becoming more and more popular in our country.

The main activity of a peasant farm is the processing, production, and sale of agricultural products. Entity it is not necessary to create a farm for the activity. The farm is considered to be created after its head is registered with the Federal Tax Service as an individual entrepreneur. KFH - this abbreviation appears in all public documents of the economy. It should be noted that if an individual is already registered as an individual entrepreneur, then he will be denied registration of a peasant farm for him. The activity of the peasant farm is regulated in the Federal Law N 74-FZ "On the Peasant (Farmer's) Economy" dated June 11, 2003.

It is necessary to take into account a number of nuances in the subsequent work of the KFH even during its organization:

• All members of the KFH are individuals, relatives, capable, over the age of 16 years. Acceptance of hired workers (up to 5 people) is allowed. Documents proving kinship are not required. Tax office check the fact of kinship on their own. The maximum threshold for the number of members in peasant economy no, but the law stipulates that all persons in a peasant farm must belong to a maximum of three separate families.
• All property in the KFH is common, therefore, when a member leaves the KFH, he is provided with monetary compensation in proportion to his property in the farm, but the property itself remains in the KFH, is not divided, is not issued.
• All members of the KFH are involved in the process of sales and production of products.
• The farm bears full financial responsibility with all its property for all its obligations.

Only a capable adult citizen of the Russian Federation, as well as foreigners who do not have Russian citizenship and even stateless persons have the opportunity to register a peasant farm. For agricultural activities, there must be a plot suitable for the farm, either owned by the head or member of the farm, or leased. It doesn't have to be land. When registering a peasant farm, for example, a fishery requires a natural lake, or artificially created on agricultural land. Only agricultural activities can be carried out on the site selected for the KFH.

In order to register a peasant farm, you need to consistently perform a series of actions

1. Collect all necessary documents

• Passport and its copy, or only a notarized copy of the passport of the future head of the peasant farm. The head of the economy can be re-elected if he cannot perform his duties for more than six months or voluntarily relinquished them. However, the change of head does not terminate his membership in the KFH. All transactions in a peasant farm are concluded by its head.
• Certificate of registration according to the passport of the head of the peasant farm.
• Application for state registration of the farm (P21002 form). If the original passport is not presented when submitting documents, then the signature in the application must be notarized. The application form itself is similar to the application form for registration of IP, so there should not be any difficulties with filling it out.
• Receipt for payment of state duty. The amount and details are the same as for IP.

2. A contract (or agreement) between members of a future peasant farm.

On the basis of this agreement, all economic activity. The document describes the key and fundamental points of the future activities of the KFH:

• how to elect, re-elect the head of the economy;
• how and from what the property fund of the peasant farm will be formed;
• what are the rights and obligations of each member of the economy;
• how to enter and leave the KFH;
• how the profit will be distributed among the members of the peasant farm.

Therefore, all members of the KFH are familiarized with the agreement under the signature. Legislatively, there are no clear and strict requirements for this agreement. Therefore, all issues on the settlement of relations between members of the KFH must be prescribed in order to avoid subsequent misunderstandings. However, if the KFH is organized by only one person, then there is no need for an agreement, and only a decision on the creation of the KFH is drawn up.

3. Select IFTS for registration

Geographically, a business can be located in any convenient place, but registration of a peasant farm should be carried out only at the Federal Tax Service at the place of registration of its head, i.e. physical person. In the event that the head of the future peasant farm does not have registration on the territory of the Russian Federation. the farm itself is registered at the place of residence.

4. Submit documents for registration to the selected tax authority

Documents can be submitted in person or remotely through the multifunctional center. Submission of documents by a notarized power of attorney by a third party is allowed. You can also submit documents through the online service or send them by mail with a mandatory list of attached documents. In the latter versions, all documents must be certified by a notary.

5. Get documents

After a maximum of five working days, the applicant receives:

• certificate of registration of an individual as an individual entrepreneur as the head of a peasant farm;
• certificate of registration in tax authority;
• EGRIP record sheet.

All finished documentation can be sent by mail. You can also get them by contacting the tax office in person or through a trustee using a notarized power of attorney.

After registering the farm, the head of the peasant farm needs to register with the statistical authorities. After that, Rosstat sends a letter with statistics codes to the address of the head of the economy. Letters come from the FSS and the Pension Funds with registration numbers upon registration. All these data are necessary for further reporting and when submitting declarations.

6. Open a bank account

According to the legislation, it is not obligatory for a peasant farm to open a bank account. All payments can be made in cash both with suppliers and with the state. In practice, it is more convenient for a peasant farm to open an account. In cash, according to Russian law, only the amount under the contract, not exceeding 100,000 rubles, can be paid. In this case, in the absence of a bank account big deals will have to be written into several contracts. Reputable suppliers and customers often prefer not to deal with cash. Cashless payment makes it easier to track movement Money. An application for opening an account is submitted personally by the head of the peasant farm or remotely. To open an account, you must submit the following documents to the bank office:

• passport and TIN of the head of the peasant farm;
• certificate of state registration of an individual as the head of a peasant farm;
• agreement signed by all members of the KFH;

After checking the documents by the security service of the bank, conclude an agreement on settlement and cash services.

7. Select tax mode

For peasant farms, the following are provided: ESHN, USN, OSNO.

Upon registration, the general tax regime is automatically set, with the highest tax burden. To change it, no later than 30 days after the registration of the farm, you need to write an application to the tax authority for the transition to another selected regime.

ESHN- a convenient agricultural tax developed for peasant farms. ESHN is considered a regime with a low tax burden, loyal requirements for document flow and reporting. The rate is from 4% (in some regions) to 6% (in most regions) of net profit. The tax is payable once every six months. A prerequisite transition to this tax regime is that at least 70% of the activity of the economy falls on the production or sale of agricultural products. The following benefits are provided for UAT: the cost of fixed assets is written off when they are put into circulation; advance payments are included in income; not subject to payment of property tax, VAT and personal income tax. You can reduce the tax base by the amount of the loss of previous years. The limitation period for losses is 10 years. Farms that have chosen the UAT tax regime need to keep a ledger (KUDiR), which is no longer required to be certified by the IFTS.

The STS taxation regime is also available for peasant farms. The economy under this regime must maintain KUDiR and, upon request, provide it to tax service. Households with low expenses usually opt for the STS "income" system. The tax is 6%. For households with significant expenses, it is often more profitable to choose the “Income minus expenses” system (15% tax). At the discretion of the regional authorities, the % of the tax can be reduced by 1% under the first system or by 5% under the second system of the simplified tax system. Simplified accounting. Declarations are submitted once a year, and the tax is paid quarterly. A peasant farm is in many ways similar to an individual entrepreneur, which means that the farm has the right to reduce the tax by the full amount of insurance premiums paid for all members of the peasant farm.

The OSNO is applied in the KFH, if within 30 days after registration the head of the KFH has not changed the taxation regime. This general mode is complex and voluminous in terms of reporting, but allows you to do business with suppliers and customers working with VAT.

All members of the farm do not pay personal income tax on income received from the activities of the peasant farm for 5 years. This exemption is granted only once. Re-registration of a peasant farm for renewal of benefits is illegal. All income of members and the head of a peasant farm that is not related to agricultural activities is taxed.

8. Provide reporting

The head of a peasant farm, on whose farm there are no employees, must submit to the Pension Fund every year data on insurance premiums paid and accrued for himself and for members of his farm. If a wage-earners in KFH are available, then in Pension Fund a personalized account is also submitted quarterly, and information about the insured persons is transmitted monthly. All reporting can be submitted in paper or electronic form.

Here we will consider information on how to open a farm, what is needed for this, a KFH business plan.

For reference: a peasant farm (abbr. KFH) - commercial organization(usually on a family basis), producing agricultural products for sale and profit. An enterprise is called a farm if at least 70% of the total profit is received from agricultural products.

Thanks to the implementation of a number government programs to support farms, as well as the introduction of tax incentives, manual farm labor in many regions of Russia has become a fairly promising type of business. If you and your family want to start a farm, then this information will help you "estimate" how much it costs to start this business and how to take the first successful steps in the agricultural business.

Business plan

We present you an example of a farming business plan for you to fill out yourself. We did not publish here an already completed example, because. The numbers vary greatly from case to case. In addition, peasant farms are different in terms of the “set” of activities.

Keep in mind that statistics show that large, multi-specialized farms are more resilient to market changes. They give a more stable profit and, moreover, quickly pay off. True, the opening of such will require a rather impressive amount and a lot of time at the initial stage.

Possible areas of your activity

cultivation

• Grain crops: wheat, barley, oats, rye, millet, corn, buckwheat, sunflower.
• Vegetables: cabbage, tomatoes, cucumbers, pumpkin, peppers, carrots, potatoes, eggplants.
• Greens: onion, garlic, dill, parsley.
• Berries and fruits: strawberries, cherries, cherries, plums, prunes, watermelons, melons, pears, apples, apricots.

This list, of course, can be replenished, but here are the most traditional and popular cultures that are in stable demand every year on the territory of any city in the Russian Federation. Therefore, if you decide to open a farm, then pay attention to these crops.

Breeding

• Pigs, cows, rabbits, sheep, goats, horses.
• Beekeeping.
• Poultry farming: broilers, laying hens, geese, ducks, turkeys, pheasants, ostriches.
• Fish farming: carp, trout, silver carp, sturgeon, pike, carp, catfish.

Additional activities

The advantage of opening your own farm is that from each type of activity you can extract additional, sometimes even more significant profit, because you will not need to purchase raw materials for your production, because. you have your own, and the prices for finished products are usually even higher.

• If you are engaged in the cultivation of vegetables and fruits on your farm, then you can additionally produce frozen vegetables and fruits.
• If you are breeding, for example, pigs and cows, then you can produce stew, sausages and other meat delicacies. And also, in the case of cows, various dairy products: milk, cheese, cottage cheese, sour cream, etc.
• If you are engaged in the cultivation of grain crops, then we can produce flour, cereals in bags, as well as various bakery products, that is, open your own bakery.

And this list can go on and on.

How to open a KFH (farm) - registration procedure

So, how to create a farm (KFH) on your own and what you need to open it.

The procedure for the formation of the Federal Law of June 11, 2003 N 74-FZ "On the peasant (farm) economy" (as amended on December 28, 2010 N 420-FZ).

Article 3. The right to establish a farm

1. Capable citizens of the Russian Federation, foreign citizens and stateless persons have the right to create a farm;
2. Farm members can be:
   • spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each of the spouses, but not more than from three families. Children, grandchildren, brothers and sisters of members of the farm owner may be admitted as members of the farm when they reach the age of sixteen;
   • citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five people.

Article 4. Agreement on the establishment of a farm

1. In the case of the creation of a farm by one citizen, the conclusion of an agreement is not required.
2. Citizens who have expressed a desire to create a farm enter into an agreement among themselves.

Article 5. State registration of a farm

A farm is considered established from the date of its state registration in the manner prescribed by the legislation of the Russian Federation.

What you need to register a KFH

1. Pay the state duty;
2. Certify the application for registration with a notary;
3. Prepare a package of documents for the IFTS;
4. Submit documents to the IFTS;
5. Get registration documents;
6. Registration in the Funds;
7. Pick up a letter with statistics codes from Rosstat;
8. Open a current account.

State support for agriculture

If you want to take a loan, then do not count on a loan for farmers, because. it is issued only to farms included in the program for the development of the agro-industrial complex. Besides, there still need a lot of guarantors.

If you have not yet reached retirement age and do not work anywhere, you can register as unemployed and apply for self-employment in agriculture. Then it will be possible to receive 50-60 thousand rubles from the state for opening an individual entrepreneur in the field of agriculture.

useful links

• State support for beginner farmers and family livestock farms // Portal of the Ministry of Agriculture of the Russian Federation