Is a peasant farm a legal entity. Peasant farming. The difference between peasant farms and other methods of doing agribusiness
Peasant (farm) economy is not legal entity. Its head is registered as an individual entrepreneur.
Is he obligated to pay insurance premiums in fixed amounts twice: for himself as an individual entrepreneur and for himself as the head of a peasant (farm) economy (he does not carry out other activities, except for activities as the head of a peasant (farm) economy)?
By this issue we take the following position:
The head of a peasant (farm) economy, registered as an individual entrepreneur, is not obliged to pay insurance premiums for himself in fixed amounts for two reasons. For the head of a peasant (farm) economy, which is individual entrepreneur, you should pay insurance premiums for compulsory pension insurance and for compulsory health insurance in fixed amounts: 26,545 rubles for the billing period of 2018 for compulsory pension insurance and 5,840 rubles for the billing period of 2018 for compulsory health insurance.
Position justification:
Individual entrepreneurs (including the heads of peasant (farm) households - the Tax Code of the Russian Federation) are recognized as payers of insurance premiums (the Tax Code of the Russian Federation).
It should be noted that a peasant (farm) economy can exist in two forms that differ from each other in their legal status: as entities that do not have the status of a legal entity (the Civil Code of the Russian Federation), or as legal entities (the Civil Code of the Russian Federation).
A peasant (farm) economy without forming a legal entity is subject to mandatory state registration by registering as an individual entrepreneur a citizen specified in the agreement as the head of a farm, or a citizen who creates such a farm on his own (the Civil Code of the Russian Federation, Federal Law of 11.06. material: State registration of a peasant (farm) economy).
At the same time, regardless of the form in which a peasant (farmer) economy is registered - as a legal entity or without forming a legal entity, its head is recognized as a payer of insurance premiums (see also the Constitutional Court of the Russian Federation of June 24, 2014 N 1551-O).
Individual entrepreneurs pay insurance premiums for compulsory pension insurance and compulsory medical insurance for themselves in amounts determined in the manner prescribed by the Tax Code of the Russian Federation.
The heads of peasant (farmer) farms pay insurance premiums for compulsory pension insurance and compulsory medical insurance for themselves and for each member of the peasant (farmer) farm in the amounts determined in the manner prescribed by the Tax Code of the Russian Federation.
Accordingly, the heads of peasant (farmer) households, although for the purposes of the Tax Code of the Russian Federation, are equated with individual entrepreneurs (the Tax Code of the Russian Federation), but the provisions of the Tax Code of the Russian Federation establish a separate procedure for determining the amount of insurance premiums for them.
A peasant (farm) economy without forming a legal entity is subject to mandatory state registration by registering its head as an individual entrepreneur. In this regard, we believe that the head of a peasant (farm) economy, registered as an individual entrepreneur, is not obliged to pay insurance premiums for himself in fixed amounts for two reasons.
There are examples of litigation in which the regulatory authorities proceeded from the fact that individual, registered simultaneously as the head of a peasant (farm) economy and as an individual entrepreneur, is obliged to pay insurance premiums in the form of fixed payments for each of the specified grounds.
For example, in the definition of the Supreme Court of the Russian Federation of July 1, 2016 N 309-KG16-6659, the Arbitration Court of the Ural District of February 18, 2016 N F09-12022 / 15 in case N A76-32547 / 2014, of July 8, 2015 N in case N A76-25022 /2014 did not find support for this approach.
At the same time, in the Federal Antimonopoly Service of the North Caucasus District of June 20, 2014 N F08-3698 / 14 in case N A53-15654 / 2013, the judges proceeded from the fact that the payment by the head of a peasant (farmer) economy of insurance premiums for himself as an individual entrepreneur is not the basis for exempting him from paying insurance premiums for him as a member of a peasant (farm) economy.
At the same time, the judges referred, in particular, to the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.07.2013 N 58/13, according to which the payment of insurance premiums by the head of a peasant (farmer) economy for a member of such an economy and by the same member of the peasant (farm) economy as an individual entrepreneur is carried out from various sources(There is no double taxation of insurance premiums).
A similar logic was applied by the judges in the Arbitration Court of the Moscow District dated 01.10.2015 N F05-13001 / 15 in case N A41-56940 / 2014: payment of insurance premiums by the head of the peasant (farm) economy and the same head of the peasant (farm) economy as an individual entrepreneur is carried out from various sources.
Meanwhile, it should be noted that in the aforementioned decision of the Presidium of the Supreme Arbitration Court of the Russian Federation, the dispute concerned the payment of insurance premiums by the head of the peasant (farm) economy not for himself, but for another member of the peasant (farm) economy, which was registered as an individual entrepreneur.
In addition, the conclusions presented in the above-mentioned decisions of the courts of the North Caucasus and Moscow districts relate to peasant (farmer) households registered as legal entities.
In the situation under consideration, the peasant (farm) economy is not a legal entity. In this case, in our opinion, the payment by the head of the peasant (farm) economy of insurance premiums in a fixed amount for himself as a member of the peasant (farm) economy and for himself as an individual entrepreneur will be carried out from one source, respectively, only one once.
Thus, we believe that in the situation under consideration, for the head of a peasant (farm) economy, which is an individual entrepreneur, insurance premiums for compulsory pension insurance and compulsory health insurance in fixed amounts should be paid: 26,545 rubles for the billing period of 2018 for compulsory pension insurance and 5840 rubles for the billing period of 2018 for compulsory health insurance.
Prepared answer:
Legal Consulting Service Expert GARANT
Arykov Stepan
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Question 15. Civil law status of a general partnership and limited partnership. Peasant (farm) economy as a legal entity.
Clause 1 of Article 68 of the Civil Code of the Russian Federation defines a business partnership (hereinafter - CH) Business partnerships are recognized as commercial organizations with shared capital divided into shares of participants. The property created at the expense of contributions of participants, as well as produced and acquired by a business partnership in the course of its activity, belongs to it by the right of ownership.
The legal status of economic partnerships, the rights and obligations of its participants are determined by the Civil Code of the Russian Federation. There is currently no special law regulating the activities of HT.
There are two forms of HT:
1. Full partnership (association of persons)
2. partnership in faith (limited partnerships - association of capitals) item 3. Art. 66 of the Civil Code of the Russian Federation
Individual entrepreneurs and (or) commercial organizations can be participants in general partnerships and general partners in limited partnerships, while citizens and legal entities can be investors in limited partnerships (clause 4, article 66 of the Civil Code of the Russian Federation).
Business partnerships may be (participants in) other business partnerships and companies, with the exception of cases provided for by the Civil Code of the Russian Federation and other laws.
A contribution to the property of a business partnership may be money, securities, other things or property rights or other rights having a monetary value.
General partnership . Such a business partnership is recognized as full, the participants of which, firstly, carry out entrepreneurial activities on behalf of the partnership and, secondly, are subsidiarily liable for its obligations with all their property (paragraph 1 of article 69 of the Civil Code). If, however, a participant in a general partnership does not have personal property, in connection with which creditors, in order to cover his personal debts, foreclose on his share in the joint capital of the partnership, his participation in the general partnership is terminated (Article 80 of the Civil Code). Despite the existence of individual property liability of participants for the debts of such an association, in Russian civil law it has traditionally been recognized as a legal entity. In this capacity, it is fundamentally different from a simple partnership, which is an agreement on joint activities (Article 1041 of the Civil Code).
The liability of full partners for the debts of the partnership with personal property makes it superfluous to present any special requirements for the joint capital of the partnership, because the property of each of the comrades becomes the most important guarantee for the repayment of possible debts. Therefore, the law does not require a partnership to have a mandatory minimum of property, although it must have and in fact always has a certain share capital. In addition, the liability of general partners explains the indication in the company name of a full partnership of the names (or company names) of its participants (clause 3 of article 69 of the Civil Code).
A general partnership is created on the basis of a constituent agreement, which must be signed by all its participants (thus expressing their will to create a partnership and to participate in it). From the moment of state registration of this agreement, the partnership arises as a legal entity.
The conduct of affairs of a general partnership can be carried out both in the traditional way - by each of its participants, and by their will, expressly expressed in the memorandum of association, by all participants jointly (i.e., by their mandatory consent to the conclusion of each transaction of the partnership) or by one or more separate , the most experienced participants (clause 1 of article 72 of the Civil Code). In the latter case, the remaining participants in the partnership, if it is necessary to conclude transactions on its behalf, must obtain a power of attorney from such partners responsible for conducting common affairs. At the same time, the counterparties of the partnership are not required to know about possible restrictions on the powers of individual participants in the partnership. When concluding a deal, it is enough for them to make sure that they are dealing with one of the general partners, assuming that he has the right to act on behalf of the partnership. Therefore, transactions entered into on behalf of the partnership by any of its participants will be valid unless the partnership itself can prove that the counterparty to the transaction knew or should have known about the lack of authority of a particular participant.
A change in the composition of participants entails the termination of the partnership (part 2 of article 81 of the Civil Code). However, this may not happen if founding agreement or the agreement of the remaining participants in the partnership provides for the continuation of its activities in this situation as well (clause 1, article 76 of the Civil Code).
Faith partnership is an association of persons in which some participants carry out entrepreneurial activities on behalf of the partnership and at the same time are jointly and severally liable with their personal property for its debts, i.e. are full partners (and constitute a full partnership within a limited partnership), while others only make contributions to the property of the partnership without directly participating in its business activities, and bear only the risk of their loss (depositors, limited partners) (paragraph 1 of article 82 GK). Two categories of participants: general partners and contributors (limited partners). The inclusion of the name (name) of the investor in the company name of the limited partner automatically leads to his transformation into a general partner and, consequently, to his unlimited joint and several liability for the debts of the partnership (clause 4 of article 82 of the Civil Code). After all, the indication of the name of the participant in the company name of the partnership always serves as an important guide for potential creditors.
For the same reasons as in a full partnership, the only founding document of a limited partnership is the founding agreement signed by all the full partners, and only by them (clause 1, article 83 of the Civil Code).
Peasant (farm) economy. KFH can be formed both without a legal entity and be a legal entity. In agriculture, entrepreneurial activity without formation of a legal entity can be carried out in the form of conducting a peasant (farm) economy. If able-bodied members of his family, other relatives and other persons participate in the activities of the farm, they are not entrepreneurs. Only the head of the peasant (farm) economy acts as an entrepreneur (clause 2, article 23 of the Civil Code). Art. 257 of the Civil Code establishes the regime of common joint ownership of a peasant (farm) economy, unless otherwise provided by law or an agreement between members of the economy.
Citizens conducting joint activities in the region Agriculture without the formation of a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23), has the right to create a legal entity - a peasant (farm) economy(art. 86.1).
Farming is considered created from the date of its state registration.
Peasant (farm) economy as a legal entity is based on membership relations (unification of contributions of members of the peasant farm). KFH members are both relatives of each of the spouses (family members), the number of which is not limited, and non-relatives, the number of which should not exceed 5 people. A citizen can be a member of only one peasant (farm) economy established as a legal entity.
The property of a peasant (farm) economy, formed by the contributions of its members, belongs to it by the right of ownership.
When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using land plot for the intended purpose.
Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.
Farm enterprises may, under an agreement among themselves, create associations in the form of associations or unions of farm enterprises on territorial and sectoral grounds, and may also be founders, participants, members of commercial and non-profit organizations. commercial organizations.
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Peasant- farming- this is one of the organizational and legal forms, which is registered by agricultural producers and processors. A KFH unites individuals related by kinship or property, but it can also be created by one person. How to register a peasant farm and what features does this form of business have?
Legal features of KFH
There is a special federal law of June 11, 2003 No. 74-FZ, which specifies the procedure for registering a farm and its further activities. However, if we compare this normative act with the law "On LLC", it turns out that many issues of the activities of the peasant farm are considered very superficially.
The disposal of property, its division, the payment of compensation, the rights and obligations of members of the household must be spelled out in an agreement, to which the law does not impose any requirements. Perhaps the legislators proceeded from the fact that close people unite in a peasant farm, so there is no need to strictly regulate their interaction with each other.
The procedure for registering a peasant farm is not much different from registering an individual entrepreneur, moreover, the law of 08.08.2001 No. 129-FZ “On State Registration” does not mention this legal form at all.
From Law No. 74-FZ it is unequivocally clear that a peasant farm is not a legal entity, although it may consist of several members. KFH is also not recognized as an individual entrepreneur, but information about him is entered in the USRIP register by the name of the head of the economy.
Despite the fact that there is no legislative clarity in the definition of a peasant farm, in Russia it is registered quite often. As of March 1, 2017, there were 150,634 peasant farms in the USRIP, of which 25,845 entities were registered in 2016.
What kind legal features KFH can be called key? There are quite a few of them:
- the main activity of the farm should be related to the production, processing, and sale of agricultural products;
- a peasant farm is not a legal entity or an individual entrepreneur, but after registration of a peasant farm, its head receives the status of an individual entrepreneur;
- the head of a peasant farm can be replaced if he voluntarily resigned from his duties or is unable to perform them for more than six months;
- the change of the head of the peasant farm does not terminate his membership in the farm;
- members of a peasant farm can only be individuals who are in kinship or property relations (relatives of the spouse of the head of the peasant farm, with whom he has no blood relationship: father-in-law, mother-in-law, father-in-law, mother-in-law, son-in-law, sister-in-law, etc.);
- it is also allowed to admit as members of the peasant farm no more than five persons who are not related to the head of the farm;
- KFH members act on the basis of an agreement that spells out all the key issues of activity;
- property, products and income of the farm belong to all its members on the basis of joint ownership, but by agreement can be divided into shares;
- transactions on behalf of the KFH are concluded by its head;
- the farm is liable for its obligations with all its property;
- a member of a peasant farm can withdraw from it, but continues to bear subsidiary liability for the obligations of the economy within two years after the withdrawal;
- in the event of withdrawal from the peasant farm, land plots and tools of production are not allocated, but the former participant is paid monetary compensation in proportion to his share in the common property.
By its legal nature (the presence of several members acting by agreement and having shares in joint property), a farm is similar to a legal entity, but full property liability on obligations brings it closer to the IP.
In general, if you want to start a business in the agricultural sector, then registering a peasant farm is optional. With the same success, you can open or, which will work on a special tax regime of the Unified Agricultural Tax.
Perhaps the main reason for the popularity of registering peasant farms in Russia can be called special state support programs, many of which sponsor peasant farms, and not individual entrepreneurs or organizations. If you were attracted by one of these state programs to support beginner farmers, we will tell you how to register a farm with the tax office.
Documents for registration of KFH
For registration of a peasant farm, a special application form is provided, which is in many ways similar to an application for registering an individual entrepreneur. An application for registration of a peasant farm is submitted in the form P21002, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]
The requirements for filling out an application on form P21002 are similar to filling out. If the future head of the peasant farm personally submits documents for registration of a peasant farm in tax office there is no need to notarize the application. Sign form P21002 in the presence of the tax inspector.
- Download the application form for registration of a peasant farm in the form R21002
The next standard document is a copy of the applicant's passport. When personally submitting an application for registration of a peasant farm, a copy of the passport from a notary is not necessary to certify. You must have the original passport with you so that the IFTS officer can verify it with a copy.
The state duty for registration of a peasant farm is paid for the same amount and for the same details as for the registration of an individual entrepreneur. You can prepare a receipt through or ask for a sample to fill out at the registering inspection.
If one person enters the peasant farm, then the list of documents for registering a peasant farm is exhausted. If several persons operate on the farm, but an agreement between the members of the peasant farm must be submitted to the inspection.
For this document, as we said above, the law does not impose special requirements, except for the list of mandatory information (Article 4 of Law No. 74-FZ). So, the agreement should define the rights and obligations of members of the peasant farm, the powers of the head of the economy, the procedure for distributing income. Specific conditions are determined by agreement between the future owners of the farm.
It is not necessary to document family ties between members of the peasant economy, because the IFTS is not empowered to verify this information. What consequences are possible if it turns out that the KFH includes persons who are not related by kinship or property, the law does not determine.
However, among the grounds for the termination of the activity of the economy there is such as “by a court decision”. That is, it is quite possible that, at the suit of the IFTS or other interested parties, the KFH may be liquidated due to the lack of family ties between its members.
In total, the IFTS at the place of residence of the future head of the peasant farm must submit:
- a completed, but not signed, application form P21002;
- a copy of the applicant's passport;
- receipt of payment of state duty for 800 rubles;
- an agreement concluded between members of the peasant farm (if there are several members on the farm).
We remind you that if the documents are not submitted during a personal visit to the IFTS (by mail or by proxy), then the P21002 form and a copy of the passport must be certified by a notary. When applying through an authorized representative, in addition, it is necessary to prepare a power of attorney for the representative. If everything is in order, then five working days after the submission of documents, the farm will be registered.
Available to our users free document verification service for business registration 1C specialists:
Transition to a special tax regime
Another important issue that must be resolved immediately upon registration of a peasant farm or no later than 30 days from the date of creation is the transition to a special tax regime. KFH can work on preferential special regimes that significantly reduce the tax burden:
In order to work under these taxation systems, you must apply for the transition in a timely manner. If this is not done, then the farm will automatically work on the general taxation system ().
IN general case, OSNO is the tax regime with the highest tax burden, but a five-year grace period is provided for the peasant farm, when personal income tax is not paid from the income received (Article 217 of the Tax Code of the Russian Federation). In addition, grants for development, one-time assistance for the household arrangement of a novice farmer, and subsidies from regional budgets are not subject to income tax. All this allows us to conclude that for farms general system taxation can be quite profitable, especially if you also get a VAT exemption.
Peasant (farming) households
Peasant (farm) farms occupy a special place in the system of organizational and legal forms of management entrepreneurial activity.
Art. 8, 9, 34, 36 of the Constitution of the Russian Federation. In addition, their activities are regulated by the Law of the Russian Federation, the Civil Code of the Russian Federation, the Federal Law of June 11, 2003 No. 74-FZ “On Peasant (Farm) Economy”.
A peasant (farm) economy 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. .
A farm can be created by one citizen.
The law determines that a farm carries out entrepreneurial activities without forming a legal entity. Its activities are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations.
At the same time, Art. 86.1 of the Civil Code of the Russian Federation establishes that citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy have the right to create a legal entity - a peasant (farm) economy.
A peasant (farm) enterprise created as a legal entity is recognized as a voluntary association of citizens on the basis of membership for a joint production or other economic activity in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy.
The property of a peasant (farm) economy belongs to him by the right of ownership. A citizen can be a member of only one peasant (farm) economy established as a legal entity.
When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.
Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.
Peculiarities of the legal status of a peasant (farm) economy established as a legal entity shall be determined by law.
In this regard, the provisions of Art. 86.1 of the Civil Code of the Russian Federation must be taken into account in the Federal Law "On Peasant (Farm) Economy". However, before today this has not been done.
Organs state power, organs local government promote the creation of farms and the implementation of their activities, provide support to farms, including through the formation of economic and social infrastructure to ensure their access to financial and other resources. Intervention of these bodies in the economic and other activities of the farm is not allowed, with the exception of established cases.
Capable citizens of Russia have the right to create a farm, Foreign citizens and stateless persons.
Farm members can be:
- 1) spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each of the spouses, but not more than three families. Children, grandchildren, brothers and sisters of members of the farm can be accepted as members of the farm when they reach the age of 16;
- 2) citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five people.
Citizens who have expressed a desire to create a farm enter into an agreement among themselves. In the case of the creation of a farm by one citizen, the conclusion of an agreement is not required. Copies of documents confirming the relationship of citizens who have expressed a desire to create a farm are attached to the agreement. It is signed by all members of the farm. Changes regarding the composition of the farm should be made to the agreement.
A farm is considered established from the date of its state registration.
It's important to know!
The property of a farm may include a land plot, utility and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory and other property necessary for the implementation of the farm's activities.
The fruits, products and incomes received by the farm as a result of the use of its property are common property farm members.
It is determined that the property of the farm belongs to its members on the basis of joint ownership, unless otherwise established by agreement between them. The shares of the members of the farm are established by agreement between them.
Members of the farm jointly own, use and dispose of the property of the farm in accordance with the procedure determined by the agreement. For transactions made by the head of the farm in the interests of the farm, it is liable with its property.
The Law defines the legal consequences of the withdrawal of members from the farm. It was established that when one of its members leaves the farm, the land plot and means of production of the farm are not subject to division.
At the same time, a citizen, in the event of his withdrawal from the farm, has the right to monetary compensation commensurate with his share in the common ownership of the property of the farm. Payment term monetary compensation determined by mutual agreement between the members of the farm or, if mutual agreement is not reached, in judicial order and may not exceed one year from the date of submission by a member of the farm of an application for withdrawal from the farm.
A citizen who left the farm, within two years after leaving it, bears subsidiary liability within the value of his share in the property of the farm for obligations arising from the activities of the farm until the moment he leaves the farm.
When a farm is terminated due to the withdrawal of all its members from it, the property of the farm is subject to division between the members of the farm.
Inheritance of farm property is carried out in accordance with the Civil Code of the Russian Federation.
For the implementation of the activities of a farm, land plots from agricultural land may be provided and acquired. For the construction of buildings, structures and structures necessary for the implementation of its activities, land plots from agricultural land and land of other categories may be provided and acquired. The procedure for granting land plots for the implementation by a farm of its activities is established by the Labor Code of the Russian Federation. Solution executive body state authority or local self-government body on the refusal to provide a land plot for the implementation of the farming activities of its activities may be challenged in court.
The maximum (maximum and minimum) sizes of land plots that are in state or municipal ownership and provided for the implementation of a farm's activities are established by the laws of the constituent entities of the Russian Federation.
A citizen who is a participant in the common shared ownership of a land plot from agricultural land has the right to demand the allocation of a land plot on account of the land share that arose during the privatization of agricultural land before the entry into force of the Federal Law "On the turnover of agricultural land", for the implementation by the farm of its activities, expansion of such activities.
New members can be admitted to the farm. Their admission is carried out by mutual agreement of the members of the farm on the basis of a citizen's application in writing. Membership in a farm is terminated upon withdrawal from the members of the farm or in the event of the death of a member of the farm. Withdrawal is carried out but his statement in writing.
Members of the farm establish by mutual agreement internal order farming, rights and obligations, taking into account qualifications and economic necessity, as well as liability for failure to fulfill established obligations.
Each member of the farm has the right to a part of the income received from the activities of the farm in cash and (or) in kind, fruits, products (personal income of each member of the farm). The amount and form of payment of personal income to each member of the farm is determined by agreement between the members of the farm.
By mutual agreement, one of its members is recognized as the head of the farm. If the farm is created by one citizen, he is its head. He must act in the interests of the farm he represents in good faith and reasonably and shall not take actions that infringe on the rights and legitimate interests farm and its members. The head of the farm: organizes the activities of the farm; acts on behalf of the farm without a power of attorney, including representing its interests and making transactions; issues powers of attorney; carries out employment in the farm of workers and their dismissal; organizes accounting and reporting of the farm; exercise other powers determined by agreement between the members of the farm.
If it is impossible for the head of the farm to perform his duties for more than six months or his death or the head of the farm voluntarily relinquishes his powers, the members of the farm recognize, by mutual agreement, the head of the farm of another member.
The main activities of the farm are the production and processing of agricultural products, as well as the transportation (transportation), storage and sale of agricultural products. own production. Members of the farm independently determine the types of activities, the volume of agricultural production based on their own interests.
It's important to know!
Transportation carried out by motor transport of a farm for own needs is considered transportation of: raw materials, feed; produced and processed agricultural products; agricultural machinery and spare parts for it; seeds; fertilizers; fuels and lubricants; other goods used to meet the needs of the farm.
For the purpose of coordinating their business activities, representing and protecting common property interests, farms may, by agreement among themselves, create associations in the form of associations or unions of farms, and may also be founders, participants, members of commercial and non-profit organizations.
Cases of the termination of the existence of a farm have been established:
- a) in the event of a unanimous decision of the members of the farm to terminate the farm;
- b) in the event that none of the members of the farm or their heirs are left who wish to continue the activities of the farm;
- c) in case of insolvency (bankruptcy) of the farm;
- d) in the event of the creation of a production cooperative or economic partnership on the basis of the property of a farm;
- e) on the basis of a court decision.
Disputes arising in connection with the termination of the farm are resolved in court. Termination of farming is carried out in accordance with the rules of the Civil Code of the Russian Federation.
People who are engaged in agricultural activities sooner or later begin to wonder how to further develop their business, while formalizing it in accordance with the law. Often the most popular are two forms - IP and KFH. Few can boast of knowing how one concept differs from another. However, when choosing and applying for a status, it is necessary to understand the intricacies and find out which is better - an individual entrepreneur or a peasant farm.
IP - individual entrepreneur - an individual who is granted the right to carry out commercial activities.
IP benefits
The advantages of the form of individual entrepreneurship include the following points:
- more simple system registration and termination of activities;
- conducting accounting and reporting is not mandatory;
- some administrative fines are much lower;
- registration does not require a legal address;
- registration costs are minimal;
- profit is the property of the entrepreneur;
- a wide range of taxation systems.
IP Disadvantages
Now let's look at the cons:
- answer for obligations with all belonging property;
- the need to pay insurance premiums even in the absence of activity;
- some activities for individual entrepreneurs are prohibited;
- restrictions in terms of attracting funding;
- inability to sell the business.
What is KFH
KFH - a peasant (farm) economy - is a group of persons who have a family relationship with each other. This gives them the opportunity to jointly implement agricultural activities. The founder of the KFH is considered to be one individual, the rest are in a contractual relationship, but all of them have equal rights.
Advantages of KFH
In list strengths this form of business organization:
- the availability of benefits for registration and taxation;
- Availability government programs business support;
- a wide range of activities: gardening, floriculture, viticulture, animal husbandry, poultry farming, beekeeping and others;
- good option for a family business.
Disadvantages of KFH
Vulnerabilities include:
- significant costs of setting up a business (land and special equipment);
- the inability to postpone the performance of their duties for some time;
- the likelihood that the business will not immediately bring income;
- it is not always possible to sell products at a bargain price;
- business success also depends on natural factors.
Features of IP registration
IP registration takes place at the place of residence of an individual. An alternative option is registration with the tax service, taking into account temporary registration. If approved, all data is entered into the general register of individual entrepreneurs.
Here are the steps a future entrepreneur goes through to register his business:
- Preparation of the necessary set of information (type of activity and OKVED code) and documents (copy of the passport, application for registration as an individual entrepreneur, receipt confirming the payment of the state duty).
- Submission of papers to the registration authority.
- In case of success - receipt of the USRIP record sheet.
- Registration of individual entrepreneurs in state funds of extra-budgetary type.
- Obtaining state statistics codes.
- Making a seal (if necessary).
Required documents
You will need to submit to the tax office:
- application for state registration of an individual as an individual entrepreneur;
- receipt of payment of state duty;
- application for the transition to a simplified taxation system;
- a copy of the passport.
Peculiarities of registration of KFH
Registration of a peasant (farm) economy takes place in the tax authorities at the place of residence. Usually activities are organized there.
An adult capable citizen who does not have citizenship or whose citizenship is not Russian can also register a KFH.
The activities of the KFH should not be tied to a specific place. Therefore, there are many ideas regarding business options.
Required documents for registration of KFH
The list of documents includes:
- application for registration;
- an agreement on the creation of a peasant farm (needed only if the number of participants in the farm is more than one person);
- receipt of payment of state duty;
- application for transition to a special tax regime;
- a copy of the passport of the head of the economy;
- copies of documents that confirm the existence of family ties between members of the economy;
- list of selected OKVED codes.
Number of members and related rules
Members of the KFH can be spouses, children, brothers or sisters, fathers and mothers, and even more distant relatives who have reached the age of sixteen; the number of related members of the household is not limited by law. But: in one economy there can be no more than three families.
Even those people with whom its members do not have family ties can be accepted into the KFH, but there should be no more than five of them.
Who can create a KFH
It is possible to create a peasant farm with parallel assignment of the status of a legal entity or without it (at the moment, only in this way), as an individual entrepreneur or private household plot.
Legal entity KFH
The new edition of the Federal Law "On KFH" dated June 11, 2003 N 74-F3 does not provide for the possibility of registering a farm with the status of a legal entity. However, the peasant economy, which acquired legal status in accordance with a similar law of 1990, retains it until January 1, 2021.
Registration of a peasant farm without creating a legal entity takes place at the tax office at the place of registration (including temporary) of its head. With this registration, the same rules apply as with a similar procedure for individual entrepreneurs. Registration must be completed no more than five working days in advance.
IP - head of the KFH
In accordance with Art. 23 of the Civil Code of the Russian Federation, the head of a peasant farm may be called an individual entrepreneur. In this case, he acts as both an entrepreneur and a representative of the economy, who acts on behalf of all its members. This obliges him to submit documentation to the control authorities for both statuses.
It is noteworthy that some sources deny the possibility of registering a peasant farm with the current status of an individual entrepreneur. But you need to rely solely on the law, which is often updated, and this must also be taken into account.
LPH or KFH
LPH - personal subsidiary farm; this is a form of non-entrepreneurial economic activity that anyone can carry out if he has a personal plot. LPH does not require registration on state level, does not provide for membership, is exempt from taxes and reporting.
Citizens can start working in this status immediately after registering the rights to a land plot, which is provided for private household plots. It should be noted that this form is designed to meet the personal needs of those who run the household. That is, it is not aimed at making a profit. 
Hence the many disadvantages of LPH. For example, the presence of restrictions on the allowable area of land, which is provided for use. In addition, a lot of borrowed money will not be given for the development of this business, and it is impossible to issue declarations or certificates of conformity for it, which significantly limits the circle of potential buyers. This is due to the fact that private household plots are run not by a farmer-entrepreneur, but by an individual - independently or together with family members - and produce products not for sale, but for their own consumption.
KFH is the choice of the farmer who plans to develop his business. The head of the KFH IP has significant advantages over private household plots:
- more than 2.5 hectares of land for legal use;
- obtaining state support in large volumes;
- the possibility of official cooperation in the sale of products with many categories of buyers;
- receiving large sums borrowed money from banks;
- the ability to create new jobs and attract workers legally;
- availability of tax benefits.
The choice between private household plots and peasant farms is based on determining the purpose of creating a farm.
Accounting KFH
KFH, like other types of economic activity, requires accounting. This should be done in such a way that the regulatory authorities are provided with the necessary information regarding the property status, expenses, income and financial results farmers. However, in this case, the situation becomes more complicated due to the uncertainty legal status economy. Therefore, the organization of accounting in a peasant farm is associated with its organizational form, as well as the management structure and size of production. This point needs to be clarified.
To ensure accurate accounting in the KFH, you can attract a specialist accountant who can act as Chief Accountant, freelancer, full-time employee of the economy.
All reports can also be made by the head of the KFH.
As a rule, it is said that the head of the peasant farm needs to keep records of materials and goods in accordance with the type of organization of agriculture, animals and poultry, the costs of maintaining and operating equipment, repairs and maintenance, rent, expenses and income, etc. It is also necessary to generate standard accounting reports for the sale of products.
Tax incentives for peasant farms
Tax benefits for representatives of peasant farms are indicated in Part 14 of Art. 217 of the Tax Code of the Russian Federation. According to this law, personal income tax does not apply to:
- income of members of the peasant farm, received from the sale of manufactured products, during the first five years;
- amounts that were received as grants for the creation or development of peasant farms;
- subsidies that were provided to the heads of peasant farms from budget system country.
State support for peasant farms
The state provides support in the creation and development of a credit system for agricultural producers, provides equal rights in access to obtaining loans for business development.
The state provides property support to peasant farms on the basis of federal law regulating the development of small-scale entrepreneurship: a farm can receive state or municipal property for use in the form of land plots, structures, buildings, non-residential premises, equipment, Vehicle, special equipment, etc. Assistance can be provided on different conditions: free of charge, for a fee, or as benefits.
Entrepreneurs with experience consider the following points important in creating their own agricultural business:
- It is better to purchase your own piece of land, even if it is far from home. This is an additional security measure.
- If the capital is small, then it is better to start with vegetable growing. In a few years, this area will bring tangible income.
- In the presence of a significant start-up capital it is better to start a business with animal breeding. Pig farming is one of the most profitable options.
- Need to use additional labor force, as it is usually difficult to cope with the available amount of work alone. Wage-earners- a great option.
- It is necessary to sell the manufactured products correctly and in full: it is necessary to conclude contracts with wholesale buyers, markets and supermarkets.
Compare IP and KFH
To summarize all of the above and answer the main question stated in the topic, a table of differences will be useful: which is better, KFH or IP, can be decided by considering the characteristics compared in it.
Recently, there has been a tendency for entrepreneurs to register peasant farms instead of individual entrepreneurs. This is especially true for those areas in which the authorities are actively implementing measures to develop the agricultural sector. These are, for example, the Voronezh and Rostov regions.
Thus, the choice between a peasant farm and an individual entrepreneur lies directly with the one who plans to open own business. And the future entrepreneur needs to proceed from own tasks and goals.
Public services in detail - how to register an individual entrepreneur and a farm: Video
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