How to open a KFH: step by step instructions for an entrepreneur

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The association of citizens-relatives who have their own property and work in the production and sale of agricultural products is called a peasant farm.

How to open a KFH, what steps you need to take to register your business - we'll talk about this in the article.

Opening features

The name "farm" predetermines the nature of the activities of the future association. So, how to open KFH? Such an enterprise is registered without the formation of a legal entity, an accessible form is entrepreneurship. Therefore, acting as the head of the economy, the businessman remains an individual entrepreneur, that is, an individual. Our compatriots and foreign citizens, as well as stateless persons, can organize a peasant farm, how to open an individual entrepreneur. But, unlike individual entrepreneurs, they must be related to the head of the emerging economy. To open a business, none of them require any qualifications, special training, or any experience in agriculture.

Organizational subtleties when creating a farm

Before you open a KFH, you must take into account the main criteria that should be followed when registering a KFH. They are:

• The company is headed by a businessman, who is registered as an individual entrepreneur and head of household.

• All KFH members are relatives over the age of 16.

• It is possible to accept employees who are not related to the head, up to 5 people, as members of the KFH based on a decision made by the meeting of members.

• The property of such an enterprise becomes common property.

Agreement on the establishment of the KFH

The condition is legally defined, according to which between people, before opening a peasant farm, it is necessary to conclude a written agreement. This document provides registration authorities with information:

• on the appointment of the head of the enterprise;

• about the members of the planned KFH with a listing of their rights/obligations.

The agreement must specify the order:

• education and use of property;

• joining and leaving the household;

• distribution of agricultural products received from the implementation of activities.

If an entrepreneur registers a farm as "one person", then he draws up a decision to create a farm.

How to open KFH: step by step instructions

Register a peasant farm in the Federal Tax Service at the place of residence of an individual creating an enterprise. For this, the inspection is provided:

• application of a certain form (No.p21002);

• document confirming the payment of state duty (800 rubles);

• certificate of the place of actual residence of the individual registering the agricultural enterprise;

• agreement or decision to establish a peasant farm;

• Identification document (passport and its copy) of the future head of the farm.

Document registration period - 5 working days.

After this time, the farmer receives:

• Certificate of state registration of the head of the peasant farm.

• Certificate of registration with the IFTS.

• Extract from USRIP.

• Information letter from Rosstat. If this document is not received due to some circumstances, an application should be submitted to the local statistics agency. The letter contains the necessary information for reporting, including declarations.

Acceptable farm taxation system: ESH

The question of applying the taxation system should be considered in advance, that is, before opening an IP KFH. The most appropriate form is the use of the unified agricultural tax (UAT). This simplified regime will exempt from paying taxes on income, property and value added.

An application for the use of the ESHN should be submitted simultaneously with the submission of documents for registering an enterprise. The use of such a tax regime is limited by law. Farms, 70% of whose activities are directly related to the production of agricultural products, have the right to apply it. This form of taxation is one of them.sparing regimes, since the amount of tax is calculated as 6% of profits. They pay tax once every six months, and the UAT declaration is drawn up annually.

The benefit from its use is very significant - the payer is given the right to reduce the tax base by the amount of the loss incurred in previous years. This benefit is valid for 10 years from the moment the loss was made.

The law is loyal to the farmer and when paying insurance premiums, the amount of which is fixed for the heads and members of the farm. In 2015, the amount of social contributions amounted to 22,261.38 rubles. with an income level of peasant farms not higher than 300 thousand rubles. From the amount of profit received over 300 thousand rubles, an additional tax of 1% is paid. Contributions can be transferred monthly or quarterly in equal installments.

For employees, contributions are paid every month in the amount of 27.1% of the salary. Legislatively established benefits for agricultural producers with hired personnel. To receive them, it is necessary to notify extra-budgetary funds: PFR and FSS.

So, we talked about the main details of the creation and functioning of a peasant farm: how to open an agricultural enterprise and choose the optimal taxation system.