Your own farm. How to open kfh

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 agriculture economic activity:

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

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

The organizational and legal foundations of the farm are established by four legislative acts:

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

Let's see how to register farming 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:

Agreement on the establishment of a peasant farm. If the farm will consist of one person, an agreement is not required. A sample Agreement can be downloaded here.
Application for state registration of a peasant (farm) economy in the form 21002. A sample Application can be found here.
Passport or a copy of it (when you need the original, and when you need a copy, read the next section).
Receipt for payment of state duty. The fee is 800 rubles.
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 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 well-thought-out and detailed agreement will help clarify all disputes 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, you still have to switch from the general taxation system to the special one (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 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 through a representative, mail or electronic portal IFTS. 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 that moment on, you will be assigned the status of an 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 "individual entrepreneur" and "head of the 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? Can you count on state support upon receipt of 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 registration certificate there, 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 the land. Good luck!

Many enterprising villagers sooner or later think about how to start a farm. Profits from own or rented land can become a family business. To register a farm, it is first determined in which direction the activity will be carried out.

A capable adult person has the right to form a KFH. He may have Russian citizenship, foreign citizenship or none at all.
The head of the KFH should head it.
All direct relatives, up to a maximum of three families, can be members of a KFH. For example, husband, daughter, sister, grandmother, grandson, etc.
Younger family members are accepted into the farm after 16 years.
It is allowed to have people in the household who do not have family ties with the head. There can be no more than 5 people.
The property of the farm belongs to all its participants. The person who left the household is entitled to compensation, which is commensurate with his share.
Each member of the farm is obliged to personally participate in its activities.

Opening KFH: step by step instructions

KFH, like any farming in Russia, is engaged in the cultivation and processing of agricultural products. First you need to determine which field of activity you attribute yourself to - growing animals or plants. Later, you can combine several directions at once, but on initial stage choose one.

A person who decides to open a peasant farm must have skills and experience in the chosen type of activity or in any other agricultural direction. If a person has an agricultural education, then this will positively affect the management of the economy.

The main condition for any peasant farm is the availability of a land plot. Whether it is owned or rented, it doesn't matter. The site must be suitable for conducting the selected economic activity on it.

Drafting an agreement

According to federal law, all interested persons, before opening a KFK, must draw up and conclude an agreement. If the farm is created by one person, then make up this document no need.

The agreement must include the following information:

head appointment;
information about all members of the farm;
their rights and obligations;
the procedure for the formation and disposal of KLF property;
the procedure for admitting a new member to the farm;
the procedure for terminating the agreement with the household of the withdrawing person;
scheme of distribution of agricultural products.

What documents are required to open a KFH

The farm begins to exist after registration with the state body. To do this, you need to submit the collected documents to the IFTS, which refers to the place of residence of the head. Registration of KFH resembles the design of IP. Preparation of a package of documents usually does not require the involvement of a third party.

The documents	Explanations
Agreement of this KFH	It must be signed by all members. Copies of documents that confirm the relationship of all participants will need to be attached to it. If there is only one member of the farm, then a decision is provided on the creation of a peasant farm, drawn up according to the model
Application for registration of KFH	Form P21002. It can be downloaded from the Internet or taken from the tax office
Receipt for payment of state duty	Its cost is 800 rubles. The duty is paid by the head of the KFH. If registration is denied, the fee will not be refunded. When resubmitting, payment is made again
Passport of the head of the peasant farm	You can use a copy

The head of the peasant farm has the opportunity to send documents to the tax service in several ways:

Personally.
Through the FTS website.
Through a representative.
By using postal item with a description of the attachment.

If the package of documents will not be transferred personally, then it will need to be certified by a notary. It is important to provide reliable information regarding the relationship of members to the tax authorities. If during the check it turns out that the information is false, then the KFH will be liquidated within the prescribed time frame.

KFH registration process

The accepted documents are considered by the tax service specialists for 5 days. When the decision is made, the documents will be handed over personally or sent by mail. With a positive registration result, the head of the peasant farm receives the following documents from the Federal Tax Service:

extract from USRIP;
notice of registration with the IFTS;
certificate of state registration of the head of the peasant farm.

This concludes the hassle of registration. After receiving the papers, the members of the educated farm can begin to work. KFH also need to register with the statistical authorities, which usually inform themselves about this.

tax regime

The most favorable taxation regime for farming is the UAT. The calculation takes into account VAT, income tax and property tax.

Only those farms in which 70% of the activity falls on the production of agricultural products have the right to use this taxation system. They also have special benefits.

Attention! Without submitting an application for the choice of unified agricultural tax, by default, the peasant farm is listed on the OSNO. It is recommended to write an application for the choice of this taxation system immediately when submitting papers to the IFTS. Otherwise, the already existing peasant farm on the OSNO, which has submitted an application for the ESHN, will be able to switch to it only from next year.

State support for KLF

The Ministry of Agriculture of Russia supports start-up farmers through various programs. To determine the type of support that a particular farm in a particular region can count on, you need to contact local authorities agriculture administration. They will advise on existing programs, requirements and how to arrange everything correctly.

What can the government finance?

subsidy for the purchase of fuel and lubricants;
special tax regime with a five-year grace period;
government order;
information and advisory assistance;
adjustment of tariffs and prices.

Small businesses and peasant farms can count on the following support from the regional administration:

redemption of leasing special equipment;
assistance in the implementation of projects important for the region.

There is a whole program of support countryside, which implies the placement of young professionals to work in agriculture on favorable terms. To do this, they can be provided with housing, etc.

Where to get a land plot for a peasant farm

The land on which farming is to be carried out must be for agricultural use. The land allotment is registered in the property or is taken on lease.

The head of the peasant farm will have several options for choosing a land plot:

Rent from the municipality.
Rent from the owner.
Purchase of agricultural land.
Free land for peasant farms.

In the first case, an application for the desire to rent a plot is submitted to the authorities local government. But here you will have to face some bureaucratic nuances. If you want to avoid them, you can rent land from a private person. In this case, the owner of the allotment has the right to independently establish the value of the land, while often overestimating it. By agreement of the parties, a lease agreement is drawn up.

If you want to become the owner of the land yourself, then you should conduct a thorough check of the documents from the seller. It is recommended that you read the extract from the USRR to find out about the actions that the owner performed with the site. When buying agricultural land, there is one caveat: if they want to buy the same plot government bodies, the advantage is on their side.

Land allotment can be obtained completely free of charge for 6 years. This right is described in sub. 6 p. 2 art. 39.10 of the Land Code. The only requirement is that the purpose of use should be the maintenance of a peasant farm. The state transfers ownership of this site after 5 years, if all this time it has been used according to the established purposes.

What to do

Any peasant farm will have to engage in animal husbandry or crop production. It is allowed to additionally carry out activities for the processing of their products or purchased from neighboring farms.

The larger and more multifunctional the farm, the more specializations it will be able to cover. This will make it more resilient to any market situation. Such enterprises guarantee their members stable income, but at the initial stage and in the future, you will need to invest a lot of money.

crop production

The climate for growing a particular crop may vary, so you will need to choose a crop that will grow well in a given climate and soil. The salvation for a cold climate will be the installation of a greenhouse.

Cereals	Legumes	Vegetables	Fruit	Berries	Greens	Mushrooms
Wheat	Beans	Tomatoes	Apples	Strawberry	Parsley	Champignons
oats	Lentils	Radish	Pears	Raspberry	Dill	oyster mushrooms
Barley	Peas	Potato	Peaches	Sweet cherry	Sorrel	Honey mushrooms
Buckwheat	chickpeas	Beet	plums	Grape	Basil	Chanterelles
Sunflower	Soya	Carrot	Quince	Currant	cilantro	Shiitake

Breeding animals, fish and insects

If the climate is not suitable or the soul lies in another occupation, then you can head towards the breeding of all living creatures.

Additional profit

Peasant farming can have additional income from the processing and processing of grown products. For example, farms that grow a variety of crops can:

pack cereals;
grind flour;
oven bakery products;
preserve;
make ice cream, etc.

Pig farms may offer raw meat for sale or produce sausages. Peasant farms that breed cows make good money selling dairy products.

The opening of a peasant farm for a villager becomes an excellent alternative to any employment. And for a city dweller, such a business will be too difficult.

Before you open a peasant farm, you need to understand that you will have to work independently and a lot. The head of the farm does not become a director, but works on an equal footing with everyone else.

Everyone has experience working on a household plot, but not everyone is at risk of starting own business on the ground. But this is one of the most profitable areas of doing business, and I will tell 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 of farming was not observed until the relevant law was adopted in 1997, aimed at developing the agro-industrial complex. The Government did not stop there and further a program for stabilization and further development was adopted. Beginning farmers got the opportunity of preferential crediting and taxation.

This attracted the attention of young entrepreneurs who, within a few years, became successful farmers. Every year programs are developed to help develop farming in Russia. Young entrepreneurs receive grants and start their journey in the world of 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 a personal household plot that now successful farmers start their business. Business can be run independently, or you can unite 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 people do this. And I will say from my personal experience that the most stable and quickly made a profit are those who began to develop in several directions. But for a beginner, it's better to start small:

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

These are the directions that one family of 2-3 people can get around. However, in order to engage in the implementation of the grown, registration is indispensable. It is necessary to collect a package of documents and submit to the local registration authority.

Application (P21002) for the registration of farming, notarized.
Photocopies of personal documents;
Notarized parental consent.
A copy of the birth certificate, which acts as confirmation that the farmer will not leave his venture.
Certificate about marriage (copy), certified by a notary.
Receipt of payment of state duty.

Only citizens of the Russian Federation have the right to engage in this type of activity. After receiving the certificate, the newly minted farmer receives the right to participate in state and federal programs that provide financing for farmers. At the first stage it will individual entrepreneurship, but it does not rule out a mandatory system of taxation. IP has certain advantages:

simplified taxation system;
accounting is not required;
no need to report on purchases;
cash accounting according to the simplified system.

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

At the first stage, this is quite enough to develop the business to a certain size. But there certainly comes a time when you need to hire people, purchase equipment and machinery. In a word, expand. And this is where the farmer runs into a problem, as he cannot use the farm credit program. If, for example, he found an investor, then the IP will not be able to use his injections.

It is necessary to open LLC, KFH (collective farming). This is another level, another form of responsibility. You will need to recruit staff, formalize an accountant, re-register with self-government bodies, 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 the decision to establish the LLC was made.

Permits from the fire department, sanitary and epidemiological authorities may be required. stations and so on.

How to buy land for farming

Many believe that only people living in rural areas have the right to register farming. You don't have to be a villager. It is more important to have land. There are several ways to own land:

rent;
purchase;
free receipt.

The most relevant is the purchase, if there are finances. With a lease is quite dangerous, as the landlord may violate the terms of the contract. And even the proposed penalty will not cover the losses. Moreover, for the leased land it is necessary to pay monthly certain amounts that negatively affect profitability.

A dubious option, but you can try to get a land plot for free. To do this, you must contact the self-government bodies at the location of the farm with an application for the provision of an allotment. Maybe you'll get lucky and a plot of land will be allocated. But, before asking for land, the farmer needs to find it himself. Take measurements and make a cadastral number, which is submitted to the self-government bodies along with the application. The land plot is provided for ownership or 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 issuing land for farming. After the collapse of the 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 for rent or ownership.

It is better to choose closer closer to the settlements. 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 zone.

In order to apply for a loan for the development of a farm, you need to find a bank that participates in federal, government programs to support farms. To receive financial assistance, you must prepare:

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

If the documentation is correct, then financial institution can approve loans. Under such 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.

Approximate calculations for a farm of 200 pigs:

Analyzing the data in the table, it becomes clear that in order to open a pig farm, you need to ask the bank for 5-6 million rubles. After all, the payment for utilities, the cost of equipment has not yet been indicated. These figures 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

Quite a good solution. Today, many investors are happy to invest their own funds in the development of agriculture. But it is necessary to prove that the enterprise breaks even. Hypermarkets, developed catering outlets can act as investors.

It is better to make contacts with investors even at the IP stage. Then they have confidence that this economy will prosper. But there is some downside to this. Since the owner of the farm cannot be the sole owner of the business. Part of the profits will have to be given away. But the positive side is that there will be no problems with the sale of products.

Sales market

The grocery market is quite competitive. You need to speak out loud. Therefore, well-established distribution channels are far from everything. The economy is growing, it will be necessary to look for new points. Therefore, the farmer must take care of his own advertising. It's not just advertising in the media. This will require:

trade their own products in the markets;
participation in holiday and weekend fairs;
own shop;
establishment of wholesale sales.

It is mandatory to register a farm on one or more agricultural marketing sites or create your own Internet site. It is desirable to be a member of the cooperative. Membership is usually paid, but it's worth it.

Conclusion

Creating your own farm is quite difficult, but a promising and profitable business. Demand for environmentally friendly farm products is growing at a rapid pace. Creation large enterprise requires large investments, but they pay off literally in a year, at best in two. This is practically the only type of business that is not threatened with bankruptcy.

Material publication date: 02/27/2020

Last update: 02/27/2020

We tell you how to open a KFH from scratch. We hope you find this information useful!

Peasant (farm) economy: general provisions

So, what is farming in terms of current legislation? If to speak in simple terms, then the KFC is the form entrepreneurial activity associated with agriculture.

More detailed information on the status of KFH can be found in the text of Art. 1 of the Federal Law "On the Peasant (Farmer's) Economy" . In particular, this article indicates that 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 products), based on their personal participation.

We note the main features of this type of entrepreneurial activity:

In 2019, a farm can carry out entrepreneurial activities without forming a legal entity - on the basis of an agreement on the establishment of a peasant farm;
After the state registration of the farm, the head of the peasant farm receives the status of an individual entrepreneur;
If necessary, a farm can be created and one citizen;
In this case an agreement is not required;
The property of a peasant farm may include a land plot, outbuildings, productive and working livestock, poultry, vehicles, inventory and other property necessary for carrying out the activities of the farm;
The said property is disposed of by the head of the farm - exclusively in the interests of the farm;
By default, the property of the KFH belongs to its members on the basis of joint ownership (unless otherwise provided by the agreement);
Also, each member of the farm is entitled to a part of the income received from the activities of the farm in cash and/or in kind.

Permissible activities for KFH in 2019

The main tasks of any peasant (farm) economy are the production and sale of agricultural products. In addition, in accordance with the provisions of Art. 19 of the Farm Act, as additional species KFH activities can be:

Recycling agricultural products;
Transportation agricultural products;
Storage agricultural products.

Note! The volume of agricultural production is determined by the members of the peasant (farm) economy independently - based on their own interests.

In 2019, any capable citizen of the Russian Federation, a foreign citizen or a stateless person can become the founder and head of a farm.

Members of the KFH can be:

Husband or spouse heads of farming;
Spouses' relatives who have reached the age of 16 (children, grandchildren, parents, etc.);
Persons not related with the head of the peasant farm or his spouse (but not more than 5 people).

Is it worth creating a peasant (farm) economy in 2019? Pros and cons of KFH

Should I open a KFH in 2019? Let's look at the main pros and cons of this type of entrepreneurial activity:

Farming Benefits:

Large selection of activities (livestock breeding, plant growing, beekeeping, fish farming, etc.);
Opportunity to receive a free land plot from the state;
Availability of tax incentives;
Availability of state and local support programs for peasant farms.

Farming Disadvantages:

Seasonality of activity;
In the event of financial problems, the head of the peasant farm is liable for obligations with all his property.

How to correctly draw up an agreement on the creation of a peasant farm in 2019? Legal advice

The requirements for the content of the agreement on the establishment of a farm are listed in the text of Art. 4 "On the peasant (farm) economy" . In accordance with the provisions of this article, the following information must be indicated in the agreement:

Date and place of the agreement;
Full name and passport details of the head of the peasant farm;
Full name and passport details of members of the KFH;
The degree of relationship between the indicated persons;
Location of the peasant (farm) economy;
Information about the rights and obligations of members of the farm;
Information on the procedure for the formation of the property of the farm;
Information about the order of possession, use, disposal of this property;
Information on the procedure for distributing received income (products);
Other conditions that do not contradict the current legislation of the Russian Federation.

Separately, it is worth mentioning the rules for drawing up such an agreement:

Firstly, it must be signed by both the future head and other persons indicated as members of the KFH;

Secondly, copies of documents confirming the relationship of the persons who signed the agreement (marriage certificate, birth certificates, etc.) are attached to the agreement.

Note! If you have any questions or encounter any difficulties in preparing an agreement on the creation of a peasant farm, you can always contact the specialists of the CenterSoveta portal. The average waiting time for a response from a lawyer is 15 minutes.

State registration of a farm: procedure for 2019

If you plan to register a KFH on your own in 2019, we recommend that you follow the following algorithm:

Step 1: preparing documents

At the first stage, you need to prepare a package of documents for applying to the tax authority:

Completed application for state registration of a farm (according to the form Р21002);
Copy of the applicant's passport;
A receipt confirming the payment of the state duty in the amount of 800 rubles.

Step 2: contacting the tax authority

The next stage is the submission of an application and documents to the tax office at the place of residence of the applicant.

Step 3: state registration of a peasant farm

5 working days after registering your application with the IFTS, you need to return to the inspection again and receive registration documents: IP registration certificate and an extract from the USRIP.

Peasant farming is an organizational and legal form of doing business, involving the implementation of activities in the field of agriculture, including the processing of products received, warehousing and transportation.

The main condition for opening a peasant farm from scratch is the presence of family ties between all participants in the economy. In this case, the husband and wife, members of their families are considered relatives. Persons without blood family ties can also participate in such an enterprise, but in a limited number, up to 5 people. You can open a KFH alone.

Creation features

KFH is not legal entity and is very similar in terms of the principle of interaction with the tax authorities with individual entrepreneurship.

When registering a farm, its head automatically becomes an individual entrepreneur. Therefore, if an interested person already has an individual entrepreneur, then he will not be able to become the head of a peasant farm.

How to open KFH? You can register a farm only in the territorial tax authority to which the future head belongs. However, the farm can operate throughout the country, regardless of the place of registration.

Persons over the age of 18, foreign citizens, citizens of our country have the right to receive the status of head. But the applicant must be legally capable.

After the formation of property, it becomes joint.

What can a farm do?

Processing, production, storage and sale of agricultural products is a fairly broad concept and includes:

forestry;
animal husbandry (breeding of pigs, rabbits, cows);
agriculture (growing of wheat, grain crops);
farming and so on.

After processing, flour or canned vegetables, dried fruits, eggs, and so on can already be supplied for sale.

The household may have its own automobile transport and other equipment for business activities.

How to open KFH: step by step instructions

The first step consists of preparing documents that are submitted to the tax authority where the future head of the economy is registered as an individual.

First of all, one should start with the preparation of an agreement or contract between all members of the future economy. This document is actually the charter of the enterprise, which regulates all the main provisions, the rights and obligations of the parties, the procedure for leaving and joining members, and other subtleties. It is recommended to attach copies of documents to the contract that will confirm family ties between all members. Naturally, if there is only one participant in the KFH, then an agreement is not required.

The second document is an application in the prescribed form (P21002, which can be downloaded from the official website of the Federal Tax Service). It is not difficult to complete this document. On the first page, information about the head of the household is filled in. On sheet "A" the selected types of OKVED are fixed. Sheet "B" is actually a receipt for receiving documents. This form, as well as a copy of the head's passport, will have to be certified by a notary, whose services will amount to approximately 1.5 thousand rubles.

If the head of the economy himself will submit the documents, then you do not need to contact a notary, and the application itself can be filled out directly at the department of the Federal Tax Service. The future head himself needs to have a passport and a copy of it with him when submitting documents.

You will also need to pay the state fee for registering an enterprise and draw up an application for registration for the selected tax regime. Although this application can be submitted after registration.

The next step

How to open KFH? Once all the documents are ready, you can contact the territorial tax authority and submit them. This can be done by personal appeal, or by using the services of the mail (but you will have to certify all documents with a notary). The same condition will have to be met if the documents are transmitted via the Internet.

Representatives of the tax service have 5 days to review documents.

Last step

How to open KFH? The last stage is the receipt of documents on registration of a new farm. If a positive decision is made, the applicant receives the following documents:

extract from the Unified State Register of Legal Entities;
a document confirming the fact of registration of the farm as a taxpayer.

Now the head and members of the household can legal grounds engage in agriculture.

How to choose the type of taxation?

How to open a KFH and correctly determine the status of taxation? For this organizational and legal form, the legislation provides for three types of taxation:

single agricultural tax;
simplified system;
general system taxation.

It should be remembered that if during the registration process the applicant did not apply for registration as a taxpayer, then after 30 days from the date of registration of the farm, the general taxation system will be applied to him.

In practice, the general taxation regime in relation to peasant farms is applied very rarely, this is considered practically an exception. The complexity of compiling and the volume of declaring income becomes the main obstacle to the use of this taxation system. Although it is OSNO that allows the farm to successfully cooperate with large network partners, because such an enterprise will be a VAT payer.

Although even such farms can receive certain benefits, which are prescribed in Article 284 of the Tax Code. In addition, after the opening, the KFH automatically receives a personal income tax exemption for as much as five years. If the farm tries to re-register (after 5 years) in order to receive benefits, then such acts are prosecuted by law.

To open an individual entrepreneur or peasant farm, you can immediately apply for the transition to a simplified taxation system. The farm can work at 6% or choose a payment option - 15%, which takes into account not only income, but also expenses. You should be aware that in some regions of the country, quite serious benefits are provided for this taxation system, which you can find out at a consultation with your territorial tax service.

But most often, peasant farms choose the single agricultural tax. Such a system allows you not to pay property tax, VAT, personal income tax, income tax. The average tax is 6%, although lower rates apply in many regions.

Where to get land for business life?

How to open a farm and get land? This question worries many families who decide to go into agriculture. It is quite rare to talk about acquiring a land plot, because it is an expensive pleasure. But, for example, renting a plot from the municipality is much easier and cheaper than renting from a private person. Local self-government bodies have the right to allocate land plots from the reserve of agricultural land for newly created and already existing farms. But such plots can be used exclusively for their intended purpose, that is, if they are intended for pastures, then cattle can only be grazed on them, if for sowing plants, then only grain or other crops can be planted. And to build your own house on such a plot will not work, you will have to request another land plot for rent or ownership.

Issue price

How much does it cost to open a KFH? The procedure for registering a farm is inexpensive. The state fee will be 800 rubles, a visit to a notary (if necessary) - 1500 rubles.

The most important thing is the presence initial capital. According to the most conservative estimates, it will take about 3-4 million rubles. If you plan to breed pigs, then you will need 200-250 heads to start. In addition, it is necessary to build outbuildings for them and buy directly the cattle itself. Annually, you will need to spend at least 300-400 thousand rubles on feed, pay wages members of the economy - about 175 thousand rubles a year.

Attractiveness and risks of agricultural activity

Some people strongly doubt whether it is worth opening a KFH. Perhaps it is better to stay on a private household plot or an individual entrepreneur? It is clear that any entrepreneurial activity is a huge risk, especially since only relatives will work at the enterprise.

On the other hand, the economy still has great prospects. First of all, the demand for food will never decrease, so there will always be a rise in food prices. The sanctions imposed on the Russian Federation also provide a huge field of activity for the local producer, because the domestic market has almost completely “cleared” of imported food products. Recently, the population of our country has also observed a tendency to purchase goods from local manufacturers, because they are environmentally cleaner than foreign ones and are of high quality.

What do you need to open a KFH? It will take patience and perseverance. And if there is no money, then you can find an investor by writing an attractive business plan. Moreover, many regional programs offer quite attractive conditions for beginner farmers. There are also federal programs that are designed to support farmers. They involve the issuance of grants and subsidies or the use of preferential rates on loans.

Naturally, when engaging in agriculture, there is a high risk of crop loss or the onset of negative weather conditions. However, there are no less people who want to engage in agriculture and animal husbandry, because it is these types of entrepreneurial activities that bring a lot of positive emotions and allow you to earn good money.

THE BELL