What you need to open a Chup in Belarus. Company registration

05:54 15.11.2018

Let's try briefly in simple words describe what and how to do for those who are going to create a new legal entity in Belarus.

Choosing the form of a legal entity

Commercial enterprises in the status of a legal entity are divided into several types, each of which is beneficial for certain situations.

To choose the right type of future legal entity, you need to answer a few questions for yourself:

Who wants to start a business?
Who is the owner initial capital? One person or several?
Do the owners of capital want to receive income from it?
Do all owners of capital want to influence the development of the business?

If a business is started by one person, and he is also the owner of the initial capital, then it is most correct to open a unitary enterprise: for example, a unitary enterprise or a private unitary enterprise.

If there are several owners of capital, but only one of them wants to do business, and all the others only want to receive income from capital, then a choice appears:

1 option- one of the owners opens a unitary enterprise, and all the others simply lend him money. If there is an intention to receive benefits, then at interest. After that, they have no share in the future business, no responsibility, only the obligation to repay the borrowed funds.

Option 2- everyone becomes co-owners of a business and founders of a business entity.

Business companies are:

societies with limited liability- OOO;
with additional liability - ALC;
open and closed joint-stock companies - OJSC and CJSC, etc.

The founders of a business company receive the right to influence its work, hire a director, and receive income from the company's profits.

Since 2016, it is possible to create an LLC or ALC with one founder in Belarus. This information will be useful for those who in the future wish to attract other participants to the company or divide the property of a legal entity.

An LLC (ODO) with one participant differs from a UE in that a unitary enterprise does not own property, but only manages it, and economical society owns.

Another form commercial enterprise- cooperative. Its peculiarity is that all founders must also be employees of the cooperative.

Who can be the founder of a legal entity?

Citizens of Belarus and foreigners can be founders. The founder of a legal entity must have full legal capacity (in the Republic of Belarus, citizens over 18 years of age automatically receive it).

They are not eligible to be founders:

Those to whom it is forbidden by the court.
Founders and heads of legal entities in the process of bankruptcy and liquidation.
Persons with outstanding debts arising from a court decision.
Former founders and heads of organizations that have not repaid debts to the budget.

Stages of opening a legal entity

The creation of a legal entity is a multi-stage legislatively regulated process. Let us name only its main obligatory stages.

Constituent Assembly and adoption of the charter

The founder of a unitary enterprise may decide to register a legal entity without consulting anyone. He simply draws up the Charter, which spells out important aspects of the creation and future work of the enterprise:

title;
activities;
the size statutory fund;
procedure for receiving income;
legal address;
leader information.

Several founders usually register an LLC or ALC. The order of their actions is more complicated.

A meeting of founders is held at which:

a joint activity plan is agreed upon;
the responsibilities of the founders are distributed;
the size and procedure for the formation of the authorized capital (official initial capital) of the enterprise is determined;
the issue of holding a constituent assembly is decided.

The next stage is the constituent assembly. On him:

the charter of the company is approved;
management bodies of the company are appointed from among the founders.

The charter of a legal entity with several founders (LLC, ALC) differs from the charter of a unitary enterprise in sections that describe:

the powers of the founders (general and each separately);
their shares in the total capital;
collegial work: holding meetings, voting, etc.;
the procedure for distributing profits among the participants.

The usual charter of a legal entity is a multi-page document in which all sections and provisions are based on some legislative norms, most often from the Civil Code.

The safest thing is not to invent your own company charter, but to take a sample already tested by lawyers.

Such samples can be downloaded free of charge on the Internet or borrowed from registered enterprises of a similar type.

Name choice.

The name of the future company is determined by its owners. The only restriction is that there should not be another company with the same name.

The name of a unitary enterprise must contain an indication of the nature of its activities. Example: ChTUP is a private trade unitary enterprise.

The name of the company is coordinated and approved by the departments of justice of the regional executive committees and some other bodies, the exact list of which can be found on the website of the Ministry of Justice.

For approval of the name, you must submit to the appropriate authority:

an application with a request to agree on a certain name of a legal entity;
a document confirming the credentials of the applicant.

Both documents are submitted to the registration authority in person or by e-mail. In case of personal contact, the name is registered within a day.

Determining the legal address

This address is required for any legal entity. However, the requirements for it have noticeably softened in recent years.

a unitary enterprise is allowed to be registered at the place of registration of the owner;
addresses of other business entities cannot be registered in the housing stock.

Here you can give one practical advice- it is best to have not a formal, but a real legal address, where there will be heating, light, a table, a chair and a place for documents. This is useful for inspections and other cases of communication with government agencies.

An organization not yet registered cannot conclude an agreement with the owner of the premises at a legal address, but receives a letter of guarantee from him, which is then submitted to the registering authority.

Choice of activity

What the firm will do is usually known in advance. But legal registration begins with registration, because. the intended activities are specified in the charter.

The first thing to do is to determine your type of activity in OKRB 005-2011.

Then you should refer to the text of Decree No. 450 of September 1, 2010. It spells out what types of activities you can engage in only after obtaining the appropriate license.

Licensing does not depend on organizational form enterprises, this equally applies to OJSC, LLC, IP, etc.

A license is required:

for trade in alcoholic and tobacco products, jewelry;
for credit activities, financial services;
to open a casino, gambling clubs;
on the legal services, security and real estate activities;
for activities in the field of medicine and health improvement.

This is not an exhaustive list. In each specific case, everything needs to be clarified anew in the executive committees, relevant ministries and committees.

Obtaining any licenses is possible only after registration of a legal entity. But the issue should be dealt with in advance.

Licenses issued:

executive committees at the place of business;
ministries;
committees and other state bodies of the republican level.

Submission of documents for registration of a legal entity

Before registration, the founders pay a state fee of 1 base unit. Today it is 24 rubles 50 kopecks.

To register a legal entity, the following is submitted to the local executive committee:

application of the established form (the form can be downloaded on the website of the Ministry of Justice);
two printed copies of the charter and one electronic copy recorded on disk in doc or rtf format;
original bank receipt for payment of state duty.

Now the registration of legal entities takes place on a declarative basis, therefore, one should not expect a refusal if the documents are properly executed and there are no restrictions.

Appointment of the head and chief accountant

Most often, one of the members of the company receives from the meeting the authority to conclude an agreement with the director.

The director, even if he is one of the members of the company, is employee who gets the rights to current management organization, decision making.

The director is accountable to the owners of the legal entity in the manner prescribed in the charter and agreement with the head.

The rights of the company's participants to interfere in its current activities are limited.

The director concludes an agreement with the chief accountant. The powers of the chief accountant are prescribed in this agreement and the internal documents of the enterprise.

The chief accountant receives special powers to manage finances and is liable in case of violations.

The director of small enterprises can act as chief accountant himself if he has the appropriate education and experience in accounting work.

An alternative to appointing an accountant is an agreement with a third-party specialist, individual entrepreneur or company.

Mandatory actions after registration of a legal entity

Unlike individuals, i.e. Individual entrepreneurs, artisans, etc., a legal entity cannot count on such concessions as: work without opening an account, without printing, without maintaining a full record (as an individual entrepreneur on a single tax).

After registration, the head of the legal entity, or an authorized representative, must appear at tax office to:

Write an application for the transition to a certain tax regime. Here you can choose between the general (DOS) or one of the simplified (STS) taxation systems.
Get books of comments and suggestions and books of accounting checks. One copy for the legal address, and one copy for each object of trade or provision of services.

A legal entity needs to open an account in one of the banks, conclude a service agreement. In the future, the account number, address and bank code will become part of the details of the legal entity.

A legal entity orders, receives and registers the seal of the enterprise. Oval and typesetting stamps do not need to be registered.

Since any legal entity has at least one employee (director), a visit to the Fund is required social protection and Belgosstrakh. There will be filled Required documents and clarified the obligation to pay contributions for employees.

See above for obtaining licenses. But legal entities are busy retail or services, you must also submit an application to the local executive committee for inclusion in the Commercial Register or the Household Services Register.

Registration of a legal entity requires much more knowledge and effort compared to opening an IP. Therefore, many founders of legal entities seek help from specialists who, for a fee, solve all of the above issues.

In this article, I will help you get acquainted with the detailed and step by step instructions on registration of a private unitary enterprise. You will carry out such a procedure yourself if you carefully study the entire algorithm of actions, which will be presented below. All information will be presented in the most accessible language for you.

Have you decided to choose such a form of legal entity as PUE for doing business? This means that your choice is justified by those goals and objectives that are feasible through activities precisely through the organizational and legal form of this type.

Before starting questions PUE registration Let's remember what PUE is as an organizational and legal form of doing business in the Republic of Belarus.

unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise (Article 113 of the Republic of Belarus).

PUEs can only be participants and investors in limited partnerships with the permission of the owner of the property. Unitary enterprises are not entitled to contribute as a contribution to the statutory fund of economic companies or partnerships, real estate belonging to it on the right of economic management without the consent of the owner.

Also, the PUE is not entitled to sell the real estate belonging to it on the right of economic management, lease it, pledge it, make it as a contribution to the charter fund of economic companies and partnerships, or otherwise dispose of it without the consent of the owner. The rest of the property belonging to the enterprise, it manages independently.

The owner of the property under economic management decides the issues of creating a unitary enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints the head of the enterprise, exercises control over the use for the intended purpose and safety of the property belonging to the enterprise.

The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise he created.

The owner of the property is not liable for the obligations of the PUE, except in cases of bankruptcy of the enterprise due to his fault.

The founding documents of the PUE are the charter, approved by the owner of the enterprise.

The similarity with an individual entrepreneur lies in the fact that the founder, like a person with the status of an individual entrepreneur, is the sole owner of not only the enterprise, but also the property assigned to it (cash).

The management body of the PUE is a head appointed by the owner or an authorized person.

A private unitary enterprise in Belarus has the right to be reorganized into a business company or partnership, as well as into a production cooperative in the manner prescribed by law and by agreement of the parties.

The maximum number of PUE participants is one individual or legal entity.

And now consider the procedure for registering a PUE.

Step 1. We prepare a package of necessary documents

After you have the idea to register a PUE, you must collect and prepare the following documents:

1. The decision to create a PUE (it is necessary in order to create a temporary bank account).

2. Certificate of approval of the name of the legal entity (you will need it to create a charter). For such a certificate, you need to apply to the city (regional) executive committee with an application. As a rule, the name is agreed on the day of the application.

3. Letter of guarantee on providing a legal address. Any PUE must have a legal address. If you do not own such premises in which you will carry out the activities of your enterprise, then you need to think about renting a premises with the provision of a legal address. After a suitable landlord is found, you will take a letter of guarantee from him stating that he undertakes to provide premises after the registration of the enterprise. This document is required to create a charter and guarantee the lease after incorporation.

In order not to return to this issue again, in this paragraph we will consider a frequently asked question: can the legal address of a PUE be the home address of residence. According to paragraph 5 of the Regulations on state registration and liquidation (termination of activities) of business entities, approved. By Decree of the President of the Republic of Belarus No. 11 dated March 16, 1999, the location of a private unitary enterprise may be a residential premises (apartment, residential building) of an individual - the owner of the property of a private unitary enterprise (hereinafter referred to as residential premises) in one of the following cases:

- the dwelling belongs to him by right of ownership (is in shared or joint ownership) - with the consent of another owner (all owners), as well as all adult members of his family (and family members of all owners) living in this premises;

- he permanently lives in a residential building (with the exception of residential premises of the state housing stock), as evidenced by the appropriate stamp (registration stamp at the place of residence) in the passport or information in the registration card (house book), - with the consent of the owner (all owners) residential premises of private housing stock, as well as those living in this room all adult family members of the owner (all owners).

In this case, the owner of the residential premises is charged for utilities and other payments related to the operation of such premises.

Implementation production activities(performance of work, provision of services) in a residential premises that is the location of a private unitary enterprise is not allowed without transferring this premises to a non-residential one in the manner prescribed by law.

4. Charter in 2 copies and 1 electronic copy. After the name of the future company is agreed upon, and the legal address is determined, you can begin to create a charter (information is entered into the charter). This is the most important document, because on the basis of which the organization operates. The charter is highly recommended to be ordered from lawyers, since it is almost impossible to prepare the correct charter of the company on your own without special skills.

5. Receipt of payment of the state fee. In accordance with the tax legislation, the state duty for registering a PUE is 5 basic units. You can pay when contacting the registration authority.

6. Application of the established form for registration. It is also filled in when applying.

7. Order on the timing of payment wages. This document is required to open a current account. However, not all banks need such an order. If you have decided in which bank a current account will be opened, it makes sense to clarify whether they need this order.

This is the entire list of documents that must be prepared before applying for registration.

Step 2. We form the Authorized Fund and open a temporary account

The minimum size of the authorized fund of a unitary enterprise is not determined by legislation and may be established by decision of its founder.

Before the state registration of a unitary enterprise the authorized capital must be formed in full. The contribution of the founder to the statutory fund may be things, including money and securities, other property, including property rights, or other alienable rights having an assessment of their value. To form the authorized capital of a private unitary enterprise, a temporary account is opened until the moment of its registration.

Choosing a suitable bank is quite an important step in registering a PUE. Various banks offer completely different conditions services for legal entities. Therefore, it makes sense to carefully study the offers from banks and choose the most suitable for your activity. Even before applying to the registration authority, it is necessary to form the Authorized Fund: determine the size of the authorized fund, open a temporary bank account and deposit funds. When contacting the bank, you will be provided with all the necessary information and documents for this operation.

Step 3. We pay the state fee for the registration of PUE

Step 4. We apply to the registration authority and submit a package of necessary documents

After collecting the documents, we turn to the registration authority. We provide the following documents: Charter in 2 copies + 1 electronic copy, application, receipt of payment of the state fee. On the same day, you can receive the Charter with a seal, which confirms the fact of registration. Within five working days, the company will be registered with other authorities (FSZN, Belgosstrakh, Inspectorate), and you will be able to pick up all the documents necessary for further work.

Documents are submitted to the executive committee at the location of the PUE (legal address).

To register a PUE, the personal presence of the founder with a passport of a citizen of the Republic of Belarus is required.

Registration of a PUE is carried out on the day of applying to the executive committee - you will be given one copy of the charter of the enterprise with a stamp on registration in the Unified State Register of Legal Entities and individual entrepreneurs. The USR number on the stamp corresponds to the company's UNP number. From now on legal entity in the PUE form is considered created and you can proceed to the next steps.

Step 5. Ordering a print

After applying to the registration authority, it is necessary to make a seal of the enterprise. To do this, you need to contact the organization that carries out such activities. In order to order the production of a seal, you must provide: Charter with the stamp of the registration authority (original), a statement from the director of the PUE (can be written during the appeal), a sketch of the seal signed by the director (also created when applying). Usually the seal is made within a few days, however, for an additional fee, the seal can be made within a few hours.

Step 6. Opening a current account

After you have made a seal, you need to open a current account. To do this, we apply to the bank (in which the temporary account was opened) with a statement.

You need to provide the following documents: a copy of the Charter (it is possible without notarization), a card with a sample signature of the director and a seal (issued at the bank when applying).

The above actions are all that can be done until all the documents from the registration authority are ready. After five working days, we contact the registration authority and pick up a package of documents. After that, we can assume that your company has passed the state registration.

In addition to the above actions, you need to visit a number of government agencies. Listed below are the names of organizations and a package of documents that must be prepared before the first visit.

FSZN (social protection fund). The list of documents that is required for the first visit to the Social Security Fund after the registration of the enterprise: a copy of the certificate of state registration (mandatory certified by the director), a copy of the company's charter, a copy of the director's passport (pages 31, 32, also certified), a copy of the decision to establish a PUE (certified ), a copy of the order on the timing of payment of wages.

IMTS (tax authority). As a rule, during the first visit to the tax authority, you must take the following package of documents with you: a copy of the certificate of state registration (mandatory certified by the director), a copy of the Charter (also certified by the director), a copy of the director's passport (page 31, 32, necessarily certified) , a copy of the decision to create a PUE, a copy of a document from the executive committee confirming registration with the tax authority, an application for the application of a simplified taxation system (if such a taxation system is chosen), two folders, a binder, a book of records of inspections and audits (stitched and sealed, we indicate the director on page 46. This book can be purchased in free sale). In the tax authority we receive a book of comments and suggestions.

Belgosstrakh. We call Belgosstrakh and clarify the package of documents that must be provided, because. Different regions may require different documents. As a rule, you need to provide information about the director. Also here the manager needs to undergo training on "Labor Protection".

This is such a difficult path you need to go through in order to register a PUE. And, probably, it makes sense to consider in this article a few points regarding whether it is worth opening a company on your own (without involving lawyers).

pros self-registration enterprises:

1. Starting a business in the form of a PUE, you directly delve into all the nuances of the enterprise, from its registration to making a profit. Already from the first steps, you will begin to get acquainted with the specifics of the activities of state bodies, get acquainted with the employees of the executive committee, and personally talk with your tax inspector. All this will allow you to own a large amount of information that you will undoubtedly need in your work.

In the future, this can greatly simplify your activities - at least you will know who to contact for certain issues.

2. Self-registration of the enterprise will significantly save your money. Without resorting to the help of lawyers when registering a PUE, you will save from 100 to 300 USD, which for many early stages running a business is not such a small amount.

Disadvantages of self-registration of an enterprise:

1. You lose a lot of personal time. If you need to register an enterprise quickly, for example, in one day, then without the help of specialists you are unlikely to succeed.

Self-registration of an enterprise, as a rule, is associated with a lot of time and effort, since it is always difficult to start something new.

2. Errors in the preparation of documents. Situations are frequent when constituent and personnel documents enterprises contain errors. These errors, when detected by the regulatory authorities, lead to penalties, bringing to administrative responsibility under the Code of Administrative Offenses of the Republic of Belarus.

And, if the regulatory authorities reveal inconsistencies in the constituent documents, your company may be liquidated by a court decision, and all proceeds for the period of activity will be collected to the budget.

3. You won't get professional advice lawyer. When registering or preparing documents, a lawyer - in addition to the charter and protocols - will advise you on which taxation schemes to choose, advise contractual circuitry, and also help answer many of your questions.

Which option is the best choice for you! If you wish, you can apply for

Taxes to be paid

They often send situations in which they ask what taxes will need to be paid during the operation of the enterprise.

If your company will use a car in its work, as well as if your company will have an appropriate amount of waste, then in accordance with Art. 2 of the Law of the Republic of Belarus dated December 23, 1991 No. 1335-XII "On the tax for the use of natural resources (environmental tax)" environment emissions (discharges) of pollutants; volumes of production wastes placed at waste storage facilities and (or) waste disposal facilities, volumes of placed goods placed under the customs regime of destruction and lost their consumer properties, as well as waste generated as a result of the destruction of goods placed under this regime.

If your company pays for the purchased goods to a non-resident (foreign organization) registered in an offshore zone or to a bank account in an offshore zone, then according to the Decree of the President of the Republic of Belarus dated March 12, 2003 No. 104, you will be charged an offshore fee.

According to Art. 2 of the Law of the Republic of Belarus dated December 23, 1991 N 1337-XII "On real estate tax" tax is levied on the value of fixed assets that are property or in possession. Fixed assets include a car, office furniture, office equipment and some stationery. According to paragraph 2 of the Decree of the Ministry of Finance of the Republic of Belarus dated December 12, 2001 No. 118 for the purposes accounting fixed assets include the assets of the organization with the simultaneous fulfillment of the following conditions:

having a material-material form;

used during a service life of more than one year;

the unit value of which at the time of acquisition exceeds the amount determined in accordance with the Decree of the Ministry of Finance of the Republic of Belarus dated March 23, 2004 No. 41 “On setting the limit for classifying property as individual items in working capital”;

if the organization does not intend to resell these assets at the time of accounting.

Almost the entire list of taxes (fees) is contained in Article 8 of the Tax Code of the Republic of Belarus dated December 19, 2002 No. 166-Z).

1. Republican taxes (fees). Republican taxes, dues (duties) include: value added tax; excises; income tax; income taxes; income tax from individuals; environmental tax; taxes from users of natural resources; property taxes; land tax; road taxes and fees; customs duty and customs duties; stamp duty; offshore fee; consular fee; government duty; registration and license fees; patent fees.

2. Local taxes (fees). Local taxes and fees include: retail sales; service tax; advertising tax; user fees.

This list is not exhaustive. So it does not provide for a fee to the republican fund for the support of agricultural products, a tax on the purchase of automobile Vehicle and etc.

Whether your company will be required to pay this or that tax (fee) depends on the specific situation.

I hope you now know how to create and register a PUE.

Good luck with your business and more clients!

Speciality - Public administration and law; qualification - lawyer. From 2008 to 2012, she was a consultant at the Public Legal Reception Office for providing legal assistance to low-income citizens of the Academy of Public Administration under the President of the Republic of Belarus.

Before proceeding with the registration of a PUE, I recommend that you familiarize yourself with general questions about how the legal form of doing business in Belarus is.

Preparation for PUE registration

1. First of all, we need to agree on the name of our future private enterprise. This can be done in the department of justice at the place of residence. In Minsk, for example, they agree on the names at the address: pl. Svobody, 8 (entrance from the restaurant "At the Town Hall" aka "0.5").

2. After agreement, it is necessary to decide on the legal address of our PUE - whether it will be residential premises or a rented office. We will need the address in order to prepare the Charter of the PUE and the application for state registration of the company. Unlike other forms of doing business, such as LLC, CJSC, for the registration of a PUE, the founder’s residential premises (residential a private house or a private apartment, provided that the founder of the PUE is registered there).

3. When we have the names and legal address ready, we can begin to develop the charter of the enterprise, the decision of the founder on the creation of the enterprise, applications and questionnaires for state registration. I strongly recommend ordering the charter from lawyers, since it is almost impossible to prepare the correct charter of the company without special skills.

How to open a temporary account for the formation of the authorized capital of a PUE?

After you have agreed on the name of your PUE, you must contact the bank to open a temporary account for the formation of the authorized capital of a unitary enterprise. What kind of bank should it be? Any bank that you like and in which the company will be serviced after registration.

To open a temporary account you will need:

decision of the founder to establish a private unitary enterprise;
founder's passport and his personal presence;
an application for opening a temporary account (as a rule, it is issued on the spot at the bank).

Payment of state duty for registration of PUE

When you have a charter ready, a temporary bank account opened and a charter fund formed, we pay the state fee for registering a PUE in the amount of 5 basic units (500,000 Belarusian rubles). Details for Minsk can be viewed, for other regions - check with local executive committees.

We submit documents to the executive committee for registration of a private unitary enterprise

At the time of submission of documents to the executive committee, you must have ready:

2 copies of the charter of the PUE - printed and stitched;
application for state registration;
questionnaire of the founder (sheet A to the application);
an electronic copy of the charter, recorded on a CD;
paid the state fee for the registration of PUE.

Documents are submitted to the executive committee at the location of the PUE (legal address). Executive committees accept documents from 9 am to 6 pm 5 days a week, with lunch breaks. In some executive committees on Fridays, a shortened day and documents are accepted until 17:00.

To register a PUE, the personal presence of the founder with a passport of a citizen of the Republic of Belarus is required.

It is carried out on the day of applying to the executive committee - you will be given one copy of the charter of the enterprise with a stamp on registration in the Unified State Register of Legal Entities and Individual Entrepreneurs. The USR number on the stamp corresponds to the company's UNP number. From this moment, a legal entity in the form of a PUE is considered to be created and you can proceed to the following steps:

1) appointment of a director and, if necessary, an accountant of the PUE;

2) make a seal of your PUE;

3) open a current (settlement) bank account;

4) to become registered with the Tax Inspectorate, Federal Social Security Fund and Belgosstrakh.

In we will take a closer look at the procedures for appointing a director of a unitary enterprise, making a seal for a private unitary enterprise, and registering with state bodies.

Follow the site updates and be sure to subscribe to my new lessons (the subscription form is right under this lesson). By tradition, we ask all questions on the forum, on Skype, or call me at the phone number listed on the site.

February 8, 2019 9162

Partner news

“I can account for every million I make, except the first one,” is a phrase usually attributed to John D. Rockefeller when they try to hint at the difficulties in starting a business. To avoid them, it is better to start your journey by registering a legal entity. Today it can be done online. So, Alfa-Bank promises online registration in 15 minutes. You just need to enter your data, after which it remains to print automatically filled out documents and take them to the executive committee.

IP or company?

The first thing the service offers to do is to decide on the organizational and legal form. There are three types to choose from: IP, PUE and LLC. These are the most common types of legal entities in Belarus, which cover 90% of the business needs for work and their legal protection. If you translate these abbreviations into human language, you get an entrepreneur and a small business company.

It is better to become an entrepreneur if you are planning a small personal business to provide services or sell goods. How small? In principle, the income of an individual entrepreneur is not limited by anything, but in order to pay 3% or 5% on the simplified taxation system (STS), the revenue for 9 months of work should not exceed 152 thousand rubles. This is approximately 16.8 thousand BYN per month. In addition, there are a number of restrictions on who cannot work under the simplified tax system, it is better to read more about this in paragraph 5 of article 286 of the tax code of Belarus.

Some more information about USN. With a simplified system, individual entrepreneurs have the opportunity to work with VAT and pay 3% tax on revenue and without VAT, then the tax will be 5%. In addition, there are a number of taxes from which the individual entrepreneur is not exempt. These are various state duties, fees, real estate tax and a dozen other payments. A detailed list can be found.

You also need to keep in mind that an individual entrepreneur is liable for obligations with all his property as an individual, and no more than 3 people can be hired as a staff.

IP registration

At the first stage, the system will prompt you to enter your name, phone number and e-mail address, where the documents for registration will then come.

At the next stage, there will already be more detailed form to fill in: full name, address of registration, passport data and social security number. Then you will need to select the type of activity and receive completed documents for email. Of the documents for registration, you will need an application, a 3x4 photo, a passport (or residence permit) and a receipt for payment of the state duty (0.5 base value).

After that, you need to print out the documents, sign the application and go to the executive committee with your passport and photo. Usually, the registration procedure takes no more than one day - the Executive Committee will issue a Certificate of State Registration of IP. In addition to the certificate, you will also have to go to the tax office at the place of registration and register. There you also need to choose a taxation system - USN or general - and purchase a book of comments and suggestions and a book of checks.

As you know, Belarus is now becoming an IT country. Therefore, you can also register an individual entrepreneur online through the web portal of the United state register. However, there is one big BUT. To do this, you need to go through authorization on the portal using the key of the electronic digital signature. And getting it is a whole quest and at least more than 50 rubles of expenses. We leave detailed instructions for the strong-willed and owners of Internet Explorer version 9.0.

When all procedures are completed, the bank manager will bring the documents for opening an account.

PUE registration

PUE is a private unitary enterprise with one founder. Unlike an individual entrepreneur, a PUE is not liable for the obligations of its founder.

It's already a level small business with the ability to hire an unlimited number of employees.

To register it, you will need a whole package of documents:

Statement
Founder's decision
Charter
Electronic copy of the charter
Founder Questionnaire
State duty payment receipt (1 base)

All these documents will be generated by the system after filling in the appropriate fields on the site. Here are a few subtleties to be aware of during the registration process:

The agreed name is reserved in the USR for a month. Within this period, you need to submit documents for registration of a PUE with this name or you will have to agree on a new name.
If you register a PUE in a residential area, then communal payments will be paid at the rates for legal entities (they are much higher).
Any changes in the charter must be registered, so it is better to write down all the important points right away.
There is no minimum size of the authorized capital of a PUE, the founder himself decides what his contribution will be. But the statutory fund can only be created in monetary terms and in Belarusian rubles.
Registration of a PUE in a state agency takes place in one day
Since February 23, 2017, legal entities in Belarus have been allowed not to use a seal on documents, however, in practice, both government agencies and contractors continue to require it.
In order to work under the simplified tax system, the company must have worked for the last 9 months on average no more than 100 people, and revenue should not exceed 1,159,800 rubles for the same period.

As in the previous case, in order to register a PUE, you will have to purchase a book of comments and suggestions and a book of checks. After passing all the formalities, it remains to open a bank account.

LLC registration

LLC is a limited liability company, or a full-fledged company, which can be created from 1 to 50 founders. This form of organization is used by both start-ups and big companies with a staff of several thousand people. The key difference of this form of ownership is the ability to create a company with several partners. The main thing is to clearly prescribe their shares. An LLC is not liable for the debts of its founders, but it is possible to impose a penalty on the share of the founders in the LLC.

To register a company on the Alfa-Bank website, you need to fill in a number of fields that will be used to create the necessary documents:

Statement
The decision of the constituent assembly
Charter
Digital copy constituent documents
Founder Questionnaire (for each of the founders)
State duty payment receipt (1 base for the first LLC)
Name approval certificate

In the registration of an LLC there are a lot of things in common with the registration of a PUE, but there are also some peculiarities. Here they are:

LLC can only be registered in non-residential premises. At the same time, the tax authorities are suspicious of legal addresses without the actual location of the company there.
As with a private unitary enterprise, all changes to the charter of an LLC must be registered, so it is better to initially take into account all the important provisions on the work and the role of the founders in it.
To create a company, you need a decision of the constituent assembly, at which all the founders will be listed and their shares in the authorized capital of the enterprise will be indicated.
The contribution of the founders to the statutory fund can be made both in monetary and non-monetary form.
The charter of the company may provide that the shares of the founders will not be proportional
1. the value of the contribution to the statutory fund
2. the number of votes held by a participant in general meeting
3. distribution of company profits
By decision of the participants in the company, it is possible to create a board of directors ( supervisory board), which will make key decisions in the management of the company. This should also be spelled out in the bylaws.

Also, to register an LLC, you will have to purchase a book of comments and suggestions and a book of checks. To work under the simplified tax system, the company must meet the same requirements: revenue should not exceed 1,159,800 rubles for the last 9 months, and the average number of employees for the same period should not exceed 100 people.

After receiving a certificate of state registration and registration with the tax office, you can open a bank account.

By the way, this is an online service for creating all documents for registering a company or individual entrepreneur. You can get a package of documents for opening an individual entrepreneur, creating a private unitary enterprise or LLC. The main thing is to carefully and correctly fill in the required fields in the form on the site. After that, all the necessary package of documents will be sent to the specified e-mail. It will need to be taken to the local executive committee and paid the standard state duty. During the day you will receive a certificate of state registration, and within 5 days you will be registered with the tax office. For work, all that remains is to open a bank account, and you can specify a convenient date and time so that the Alfa-Bank manager himself comes to you with the necessary documents.

In the article, we will consider what a PUE is. They are recognized commercial organization which is not endowed with the right to ownership of the fixed property.

It is located in such an enterprise in private property individuals (joint ownership of spouses or members farming) or legal unit and belongs to this institution on the rights of economic management. Thus, the property is indivisible and cannot be distributed by contributions (share, share), including between employees of the enterprise.

Registration conditions

Let's take a closer look at what a PUE is.

Registration conditions are usually as follows:

Place of registration of PUE

A private unitary enterprise may be located in a residential area (for example, in an ordinary apartment or residential building) of the owner of the property, subject to a number of the following conditions:

The property belongs to the right of ownership (share or joint).
The person permanently resides in the premises.

Property

A private unitary enterprise (private unitary enterprise) can act as a participant in a business company and a contributor in a limited partnership only with the permission of the owner. A unitary enterprise has no right to make a contribution to the charter fund of partnerships or economic societies, its real estate on the basis of economic management without the consent of the owner.

A private unitary enterprise cannot sell its property and lease it, send it as a pledge, make a contribution to the charter capital of a business company and partnership, or dispose of it in any alternative way without the actual consent of the owner. The rest of the assets owned by the enterprise can be disposed of, with the exception of cases established by law.

The owner of property that is under economic management, in accordance with the law, decides on the creation of a unitary enterprise, determines the subject and goals of its activities, along with reorganization and liquidation. Among other things, this person can appoint a manager, exercising control over what is available in the company.

The owner can count on receiving a certain part of the profit from the use of the property under the economic jurisdiction of the organization he created. He is not liable for the obligations of the PUE, except in cases of bankruptcy at the enterprise due to his fault.

Authorized fund

As part of the creation of a private unitary enterprise, the size of the authorized capital is determined by the founder and owner of the property independently. The governing body of such a company is the head, who is appointed by an authorized person. It is worth noting that such an enterprise has the full right to be reorganized into a partnership or economic company in the manner prescribed by law, and at the same time by agreement of the parties. What is a PUE is now known. Next, let's talk about the required documents.

Documentation package

Suppose a citizen has decided to register a private unitary enterprise. In order to carry out this procedure as quickly and correctly as possible, he needs to prepare the following documents:

First of all, you will need a decision to create an organization. This document important for a temporary bank account.
Help on coordinating the name of the legal entity. This will be required to create the charter of a private unitary enterprise (PUE). To obtain such a certificate, you must contact the city executive committee with special statement. Usually the name is agreed on the day of the application.
Letter of guarantee regarding the provision of a legal address. Any company should have it.
Charter in two copies and in the form of one electronic copy. After the name of the future company is agreed and the legal address is determined, you can begin to create a charter. This is the most important document, since on its basis the institution will carry out its direct activities.
A receipt confirming the payment of the state fee in the amount of five base units. It can be made upon application to the registration authorities.
Application in the prescribed form for registration. It is filled out upon request.
Order on the payment of wages. This paper is needed to open a current account. It is worth paying attention to the fact that not all banks need it. If a citizen has decided in which financial organization such an account will be opened, that is, it makes sense to clarify whether a document is required.

Thus, this is a comprehensive package of documents that must be prepared immediately before applying for the registration procedure.

It is worth noting that for a private construction unitary enterprise, the registration process will be exactly the same, as well as the conditions for registration with financial costs, will be exactly the same as in all other cases.

Responsibility of unitary enterprises

Such institutions are liable for their obligations with all the property actually belonging to them. A unitary enterprise, as a rule, is not liable for the obligations of the owner, with the exception of cases provided for by the Civil Code.

We have fully considered what a PUE is.