Open un kfkh. State registration of a peasant farm. State support for agricultural business

Before entrepreneurs engaged in agricultural activities, sooner or later, questions arise about the state of affairs, further development, legislative registration of the enterprise.

There are several organizational and legal forms (hereinafter - OPF) of economic entities - from LLC to individual entrepreneur. And each of the OPF affects the taxation of the organization, the reporting provided, responsibility. Rarely does anyone own complete information and understands the details of organizational and legal forms. Ultimately, with the wrong, wrong choice of status, you can incur unforeseen costs and losses.

Legal and administrative nuances

By choosing legal form running an agricultural business in the form peasant farms , it is necessary to familiarize yourself and study in detail the existing subtleties and features of the administrative-legal field of peasant farms.

The following characteristic nuances of a farm (peasant) economy can be distinguished, which are paramount and fundamental:

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

Note: entrepreneurial activity A peasant farm takes place without the formation of a legal entity, but a farm is considered to be 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 the peasant farm.

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

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

Collection of documents for opening a farm, constituent documents

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

The following are submitted to the fiscal authorities:

Application for registration of peasant farms of the established type. Its form practically does not differ from the appeal for registration of an individual entrepreneur and difficulties in filling out the form usually do not arise.
Passport of the future head of the enterprise.
Decision in the form of an agreement or agreement on the organization of a peasant farm. Drafting and concluding a contract / agreement between relatives who have expressed a desire to establish a farming enterprise are legally determined. In such a memorandum of association, the main points of activity and the proper information are fixed:
- about the equity holders (members) of the peasant community being organized;
- on the election / appointment of the head of the farm;
- on the methods and composition of the formation of the property fund of the economy, as well as on the use and management of material resources;
- about the duties and rights of each partner of the agricultural enterprise;
- on the distribution system of manufactured products and income received from joint agricultural activities;
- on the procedure for an individual to enter and exit a farm.
A receipt / invoice for payment of the state duty (in case of refusal to register a farm, the paid tax is not refunded to the payer).
A certificate of the place of actual residence of an individual registering an agricultural enterprise.

Note:

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

Registration and consideration procedure

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

Preparation and submission of a package of documents to the IFTS.
Obtaining registration documentation.
Receiving an information letter with statistics codes from Rosstat.
Receiving a notification from the FSS and the Pension Fund of the Russian Federation about registration with assigned registration numbers.
Opening a bank account.

In parallel with the provision of documents to tax office you can apply for the selected taxation regime (ESHN, STS, OSN, UTII).

Tax response

The tax authority for consideration and decision-making on the registration of peasant farms is assigned five working days.

In case of a positive outcome of the case, information about the newly created agricultural enterprise is entered into the USRIP and the applicant is issued:

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

Registration documents can be sent to the entrepreneur by mail.

You should know: if individual already has status individual entrepreneur, then his registration as the head of the farm will be refused.

Conclusion

Currently, in many regions of the country, agricultural entrepreneurs choose the legal form of activity in the form of peasant farms. This is due to 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 Money within the framework of the special program "Beginner Farmer". Despite government support, each farmer should realistically assess their strengths and capabilities in this difficult type of activity.

If the relatives decide to join forces to carry out agricultural activities, then they need to open a peasant farm. People can process, store or sell agricultural products without special decoration. But how by all the rules and legally? Our article is intended to help in this matter. Next we will give step by step instructions, simple and understandable to everyone.

Peculiarities

It is not required to formalize as a legal entity, it is a private person, it has the status of an entrepreneur. The main condition for such a form of activity is the family ties of all participants in the economy with its head.

The main condition for such a form of activity is the family ties of all participants in the economy with its head.

Before you open a farm from scratch, you should find out its features, which are suggested by such an organization:

The head of the farm is the representative of the organization and the official representative of all participants.
The participants in the economy must be relatives and the age limit is from sixteen years.
is the common property of all members.
The participants of the farm personally work in their organization, although it is permissible to take up to five outside workers.

the federal law under the number regulates the work of such peasant farms. When creating a farm, it is necessary to conclude between the participants. If the organization is created by one person, the agreement is not required. A written agreement (if concluded) is submitted to tax authority... It includes the following information:

List of participants in the peasant economy with their passport data.
Appointment of the head of the organization.
The rights and obligations of members are detailed.
The procedure for the formation of the material property of the economy.
Rules for accepting new members and rules for excluding old members.
On the rules for the division of manufactured products between the participants.

To create a peasant farm, you will need to register with the tax office at your place of residence. Insurance premiums for the head and members of peasant farms are fixed and rather small. In this, the state went to meet the farmers. But to pay to the funds for hired workers will have to 21 percent of the monthly salary.

Insurance premiums for the head and members of the farm are fixed and rather small. In this, the state went to meet the farmers.

detailed instructions

People who want to create a peasant farm in 2017 can do without outside help in this matter, for this there is our step-by-step instruction:

The following documentation is submitted to the tax office:

Application form p21002.
A receipt confirming payment of the state fee in the amount of eight hundred rubles.
The passport of a person who wants to become the head of the household.
An agreement between the participants or the decision of one person to create a farm.

After that, you should wait a maximum of five working days, which the tax service has to process the documents. When the registration process is completed, the farmer will have to come to the Federal Tax Service and receive a list of documents:

Certificate of the formation of a peasant farm.
Extract from the Unified State Register.
A document confirming registration with the tax office.

And the third, final step remains. It can be done simultaneously with filing documents to the tax office. This is a transition to a unified agricultural tax. For this, an application is submitted to the tax authority.

Considered the most "humane" tax regime, because it does not imply payments for profits and property, as well as VAT. Here the rate is only six percent of the actual monetary gain. Payments are made twice a year, and reports are submitted once a year.

Eventually

It is not difficult to formalize a peasant farm today. You will need a minimum of documents and only 5 working days for registration. The procedure for registration in the tax office is simple, the main thing is to submit, along with the filing of documentation, to the form of taxation of the Unified Agricultural Tax, because it is best suited for peasant farms.

The Ministry of Agriculture actively supports budding farmers through subsidies and special programs. Subsidies are issued for the purchase of agricultural machinery and equipment necessary for the operation of the farm. To find out about all programs to support peasant farms, you need to contact the agricultural department at the place of registration.

In order not to have problems with the regulatory authorities, you should strictly follow these instructions when creating your own farm, and not violate the current legislation of the Russian Federation.

Everyone has experience of working on a private farm, but not everyone is at risk of starting own business on the ground. But this is one of profitable directions running a business, and I will show you how to open a farm even from scratch. Moreover, there is a state program to support entrepreneurs who want to start farming.

Active development farms were not observed until the corresponding law was passed in 1997 aimed at developing agro-industrial complex... The Government did not stop there and further a program for stabilization and further development was adopted. Novice farmers got the opportunity concessional lending, taxation.

This attracted the attention of young entrepreneurs who have become successful farmers over the years. Programs are developed annually to help develop farming in Russia. Young entrepreneurs receive grants and begin their journey in the world of a successful agricultural business. This is one of the few activities in the development of which the state is interested.

Many can cultivate the land, take care of livestock, but this is only in order to cover the needs of their own family. But it is on the basis of personal household plots that now successful farmers start their business. You can run a business independently, or you can unite in several yards on the basis of a joint activity agreement.

How to start farming

One solution is not enough. Moreover, it should be deliberate, balanced. I have helped many to do this. And I'll tell you from mine personal experience that the most stable and profitable ones were those who began to develop in several directions. But for a beginner, it's best to start small:

poultry breeding;
rabbit breeding;
meat and dairy products;
beekeeping;
fisheries;
growing vegetables;
growing greenery.

These are the directions that one family of 2-3 people can bypass. However, in order to start selling the grown, you cannot do without registration. It is necessary to collect a package of documents and submit to the local registration authority.

Application (Р21002) for registration of a farm, certified by a notary.
Photocopies of personal documents;
Notarized parental consent.
A copy of the birth certificate, which acts as a confirmation that the farmer will not abandon his venture.
Testimonial about marriage (copy), notarized.
Receipt for payment of the state fee.

Only citizens of the Russian Federation have the right to engage in this type of activity. After receiving the certificate, the newly minted farmer becomes eligible to participate in state, federal programs that provide for the financing of farmers. At the first stage, it will be individual entrepreneurship, but it does not exclude the obligatory taxation system. SP has certain advantages:

simplified taxation system;
there is no need to keep accounting records;
there is no need to report on purchases;
cash accounting according to a simplified system.

After registration, you must contact tax office, register and choose a simplified taxation system.

At the first stage, this will be enough to develop the business to a certain size. But the moment will surely come when you will need to hire people, purchase equipment and machinery. In a word, expand. And this is where the farmer faces a problem, as he cannot take advantage of the farm lending program. If, for example, he has found an investor, then the individual entrepreneur will not be able to take advantage of his injections.

It is necessary to open an LLC, a KFH (collective farm). This is a different level, a different form of responsibility. You will need to recruit staff, formalize an accountant, re-register with self-government bodies, and change the form of taxation. You will need the following package of documents:

application (FR11001);
charter;
payment of state duty (receipt);
legal (actual) address;
minutes of the meeting at which it was decided to establish an LLC.

May be required permits from the fire department, sanitary and epidemiological. stations and so on.

How to buy land for farming

Many believe that only people living in countryside... You don't have to be a villager. It is more important to have a land plot. There are several ways to own a land plot:

rent;
purchase;
free receipt.

The most important thing is a purchase if you have finances. Renting is dangerous enough, as the landlord may violate the terms of the contract. And even the proposed forfeit will not cover the losses. Moreover, for the leased land it is necessary to pay certain amounts on a monthly basis, which negatively affect profitability.

Doubtful option, but you can try to get a land plot for free. To do this, it is necessary to apply to the self-government bodies at the location of the farm with an application for the provision of an allotment. Maybe you will be lucky and a piece of land will be allocated. But, before asking for land, the farmer needs to find it himself. Carry out measurements and make a cadastral number, which is submitted to the local government along with the application. The land plot is provided for ownership or for a long-term lease.

Important! All citizens of the Russian Federation who have reached the age of 18 have the right to receive a land plot.

Financial questions

The government is interested in providing land for farming. After the collapse of the Soviet Union, and with it the collective farm, too many lands and dilapidated farms are simply empty. If you have to choose land for farming, then it is better to choose abandoned plots. So there is an option that the self-government bodies will give it to rent or property.

It is better to choose closer closer to locality... So it will be easier to restore or build a farm, and there will be no problems with the working layer. It is worth remembering that the site must be located in an ecologically clean area.

In order to obtain a loan for the development of a farm, it is necessary to find a bank that participates in federal and state programs to support farms. To receive financial assistance, you must prepare:

business plan;
company charter;
bank account;
a description of the main, statutory funds (usually they are indicated in the business plan).

If everything is indicated correctly in the documents, then financial institution may approve lending. Under these conditions, a preferential loan is issued for 5 years. The farmer begins to make the first payments only after a year, with a gradual decrease in the annual interest rate.

Estimates for a farm of 200 pigs:

Analyzing the data in the table, it becomes clear that to open a pig farm it is necessary to ask the bank for 5-6 million rubles. After all, the payment for utilities, the cost of equipment has not yet been specified. These numbers cannot be spontaneous, they must be indicated in the business plan.

Tips about. how to become a farmer in Russia - in the video below:

Investors

Enough profitable solution... Many investors today are happy to invest own funds in the development of agriculture. But it is necessary to prove that the enterprise is break-even. Hypermarkets and developed catering outlets can act as investors.

It is better to establish contacts with investors even at the IP stage. Then they have confidence that this economy will flourish. But this has some drawback. Since the owner of the farm cannot be the sole owner of the business. Part of the profit will have to be given away. But also positive side- there will be no problems with the sale of products.

Sales market

The food market is quite competitive. You need to loudly declare yourself. Therefore, well-established distribution channels are not all. The economy is growing, new points will need to be found. Therefore, the farmer should take care of his own advertising. It's not just about advertising in the media mass media... This will require:

trade own products in the markets;
participation in holiday and weekend fairs;
own store;
establishment of wholesales.

It is imperative to register a farm at one or more agricultural marketing sites or create your own Internet site. It is desirable to be a member of the consumer. cooperative. Membership is usually paid, but well worth it.

Conclusion

Creating your own farm is quite difficult, but a promising and profitable business. Demand for environmentally clean products farms are growing rapidly. Creation large enterprise requires large investments, but they pay off in literally a year, in best case for two. This is practically the only type of business that does not face bankruptcy.

Hello! Now is the time to release a series of articles on the growing agricultural business. Today we will talk about how to register a peasant farm (peasant farm) and many other things.

KFH concept

(KFH) is an entrepreneurial activity of one citizen or a group of persons (no more than 5 people), created to extract profit from activities in the field of agriculture.

This view entrepreneurial activity does not apply to legal entities, but it has similar features to the individual entrepreneur, upon registration.

Registration of peasant farms

Anyone can open a farm. Both a citizen of the Russian Federation and guests from abroad. Provided that they are legally capable and of age.

Persons wishing to register a peasant farm can be related, or they can be completely strangers to each other, but have one goal - entrepreneurial activity in agriculture.

The documents are submitted, as in the case, to the tax office at the place of residence. By registering in one place, the participants of the peasant farm can carry out their activities throughout the territory of the Russian Federation.
What you need to provide to the tax office:

Application in the form p21002;
- Download application form
Creation agreement - it is necessary if there are more than 1 participant;
- Download agreement form
Application for special tax regime (download);
Check for payment of state duty;
Chapter's passport + its copy;

The procedure for filing and processing documents for registration

By downloading the application form, fill it in according to the sample.
- Download a sample application
If you cannot bring it to the Federal Tax Service on your own, then fill out the application (except for the last page) and go to the notary. There you will make a power of attorney for your representative and certify your signature on the application.
Download the agreement, fill it out, provided that your farm will have more than 1 person. This is a kind of charter, which spells out the order of work of your organization, the goals of its creation, ways of solving certain issues.
State duty= 800 p.
The period for registering a farm is 3 working days.
You can send documents to the tax office in the following ways:

in person or through your representative;
on e-mail, with an electronic signature;
a letter with a description of the attachment and a declared value;
through the MFC closest to you.

After registration you will receive Certificate and extract from EGRIP.

Differences between individual entrepreneurs and peasant farms

	Individual entrepreneur	Peasant farm
1	IP is created by 1 person; IP cannot be opened for two.	A farm is created by 1 person or a group of people.
2	Registration at the place of permanent residence	Registration by permanent or temporary registration of the head of a farm
3	Responsibility for your personal property	Subsidiary liability of all members of the peasant farm
4	Special tax regime: USN, PSN, UTII, OSNO	Special tax regime: Unified agricultural tax
5	Tax incentives when choosing the appropriate tax regime.	Benefits on taxes and fees, up to 5 years are exempt from taxes
6	Lending conditions less favorable in comparison with peasant farms	More favorable lending terms.

Relatively recently, a topical issue arose - import substitution. Meat, vegetables, fruits - all agricultural products for this moment is an urgently needed, and therefore a relevant product. Aspiring entrepreneurs in this regard began to increasingly ask the question of opening their own farm.

How to open a farm? IN this manual we will take a comprehensive look at this issue.

This area has not lost its relevance, and will never lose. Millions live in Russia potential consumers final products. Meat processing plants are more interested in quality meat suppliers than ever. But such a large scale is not always achievable for an aspiring entrepreneur.

The primary task for a potential farmer should be to provide products for their own region, and, as production grows, one can begin to think about entering the federal market.

Main types of farming activities

A farm can be engaged in the following activities:

Livestock breeding;
Vegetable growing;
Crop and seed production;
Production of products from our own natural raw materials.

The undoubted advantage of this type of activity is all kinds of government benefits and subsidies, which are relatively easy for a novice entrepreneur to get.

How to register a farm under the law?

Federal Law No. 74 “On Peasant (Farm) Farms” is responsible for the regulation of this type of activity. This type of business is registered as a peasant farm - a peasant farm.

It presupposes certain social benefits and support from the state. After registration, the head of the farm receives , and information about peasant farms is entered into

Establish a farm by any capable person over 18 years of age. There are no citizenship requirements. Family members of the head of the farm are admitted to it upon reaching the age of 16. No more than 5 unrelated persons can be part of a farm.

This does not mean a ban on the hiring of workers or any limitation in its number!

The procedure for registering a peasant farm itself is very simple and will require collecting minimum package of documents.

Documents for establishing a farm

Agreement between the members of the farm on its creation. Not required if the farm is organized by one person. The sample can be downloaded here: http://www.blankbuh.ru/blank/39
Application for registration of a farm (form 21002). See an example of filling here: http://dombiznesa.ru/files/doc2/obrazec_primer_zap ...
The passport or photocopy applicant's passport.
Receipt of in the amount of 800 rubles. An important nuance- the receipt must be paid by the head of the farm for his own data, otherwise it will simply not be accepted by the tax office.
Statement on the transition to a special tax regime.

Registration documents can be submitted in person, sent certified copies by mail, or using the registration procedure itself takes standard 5 days, after which you will receive a ready-made package of documents for an individual entrepreneur.

Important! If the head of the farm is already registered as an individual entrepreneur, then it will no longer be possible to register the farm.

What to do to get subsidies for starting a farm from scratch?

To receive subsidies for starting a farm for initial stage you will need to come to the Employment Center and register. You do not need to register an individual entrepreneur before applying.

Under the program of self-employment of the population, start-up entrepreneurs are provided with a subsidy to start their own business. in the amount of 60 thousand rubles.

To apply for a loan (if there is such a need) it is worth choosing banks with state support. Most the best choice is the Russian Agricultural Bank, which has special loans for the development of agriculture.

The only thing is that the entrepreneur must own a land plot on which the farm will be located. To receive large amounts, you will need to provide a deposit

We will discuss the costs of starting a business in more detail below.

There is also the option of attracting investors - they can act as members of the farm, and based on the share of their investments (which are determined by an agreement between the members of the farm) they will receive a share of the profit.

And now - about the main thing. Let's consider several areas of activity for peasant farms with figures and calculations.

Farm: business plan with calculations

Rabbit farm business plan

Rabbits are comparatively profitable farm animals. From them hides and meat are obtained, which is considered dietary and sells well. Frequent illnesses are their biggest disadvantage.

If several rabbits fall ill - as a result, almost all livestock dies, which is a serious problem... You can protect yourself from this by regularly vaccinating your livestock, and mandatory compliance conditions of keeping rabbits.

Basic Rules

It is forbidden:

Allow overcrowding, overcrowding of rabbits in cages;
Buy animals from unverified breeders;
Adding new rabbits to the main livestock without prior quarantine;
Neglecting mandatory vaccinations;
Keep rabbits in damp, poorly heated and ventilated areas.

Subject to these simple rules and proper feeding, breeding problems should not arise. For breeding, rabbits should be selected directly meat breeds(not mixed and not fur). These include: white giants, Californian breed, New Zealand - white and red.

These breeds are characterized by a high growth rate, as a result of which young animals can be slaughtered by 4-5 months. Rabbits of these breeds reach a weight of 4-5 kg by 5 months.

Equipment costs for a rabbit farm (business plan) with a capacity of up to 1000 heads per year

Purchase of breeding stock	30 females + 2 males	15,000 for a 3-month young
Purchase of feed	Compound feed, hay, mineral additives	150,000 per year
Vaccination	Veterinary drugs	10,000 rubles per year
Veterinary service	Preventive inspection of livestock	5,000 rubles per year
Shed or barn structure	Materials + work	From 10 to 25 thousand rubles
Buying cells	At the rate of 60 cells	From 30 to 60 thousand rubles
Hiring	1 person (if necessary)	180,000 rubles per year
Slaughtering and waste disposal equipment		From 20 to 50 thousand rubles
Refrigeration equipment	For storing carcasses	From 20 to 40 thousand rubles
Other expenses		50,000 rubles per year

Profit from the rabbit farm

Net profit calculation: 1,300,000 - 345,000 = 955,000 rubles per year. It is possible to reduce costs without hiring personnel, then the net profit will amount to 1,135,000 rubles per year from a small livestock of 30 females.

The advantage of rabbit breeding is that the livestock volume can be increased very quickly, due to which the profit will also begin to grow. It should also be noted that dressed rabbit skins are purchased in large quantities at a higher price.

Dairy farm business plan

Consider a plan for a small dairy farm with 10 cows. The sale of milk has been and will remain a topical area, in addition, cows and calves are also meat. Average cost of fresh veal - 200-300 rubles per kg (wholesale prices), beef - 200-250 rubles.

Costs

Estimated profit

Net profit calculation: 1,625,000 - 370,000 = 1,255,000 rubles when selling milk and meat in bulk. At retail products - 2,755,000 rubles per year. It is possible to increase profits through the production of cheeses, sour cream and other dairy products for sale.

Also, you can temporarily exclude the slaughter of calves for meat (heifers), and increase the number of livestock. After the first calving, the young will begin to yield milk, and accordingly, it will be profitable.

It should be noted that with a greater live weight of a cow (that is, she is well fed), her milk productivity increases. There is also a number of elite breeds that produce up to 30 liters of milk per day.

Conclusion

Creating a farm from scratch - which will not lose its relevance. At the moment, there is no high competition in this industry in Russia, but there is a constant consumer demand.

The cost of opening your own farm pays off on average in 2-3 years, after which the farm begins to bring a net profit. In this area, you can expand and scale.

For example, starting with breeding rabbits, after six months or a year, buy a bird or start fish farming, thereby increasing your income. Based on the above, we can conclude that opening your own farm is

How to start a farm from scratch in Russia? Watch the following video interview: