A sample of the completed form 15 afp accreditation. Representation of a foreign company in Russia: why accreditation is needed. Which federal authorities to apply for accreditation

A foreign legal entity whose activities are of a commercial nature has the right to carry out activities in the territory Russian Federation through a branch, representative office from the date of their accreditation.

Confirmation of the fact of accreditation is a document on making an appropriate entry in the state register of accredited branches, representative offices of foreign legal entities, issued by the Federal Tax Service.

The authority to accredit branches, representative offices of foreign companies (with the exception of representative offices of foreign credit institutions) is vested in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for Moscow.

The list of documents required for accreditation has been determinedBy order of the Federal Tax Service of Russia No. ММВ-7-14 / [email protected] dated December 26, 2014

Initially, a set of documents is sent to the RF Chamber of Commerce and Industry to certify information on the number of foreign employees of a branch, a representative office of a foreign legal entity.

Documents required to certify information about the number:

1) Letter with a request for assurance of the number of foreign workers acting / (or newly created / ), signed by the head of a foreign legal entity or branch, representative office. The letter must contain an order for the processing of personal data posted on the website of the RF CCI;

1 original on the letterhead of a foreign legal entity indicating phone, fax, address, e-mail;
When filling out the letter v in electronic format via web form link: http://tpprf.ru/ru/services/ais/form-62745/ reduced tariff applies , documents for certification of the number are accepted out of turn on a priority basis ... Please note that after filling out the web form, a letter to the RF CCI is generated automatically in MS Word format with the ability to print.

2) Filled in *;

In the absence of foreign employees in the branch / representative office;
- in the presence of foreign employees.

3) Certificate of making an appropriate entry in the state register of accredited branches, representative offices of foreign legal entities);
the original is presented (returned) and a copy or a notarized copy

4) Information sheet on making an entry in the state register of accredited branches, representative offices of foreign legal entities;
the original and a photocopy (the original is returned) or a notarized copy is submitted

Primary reception and the issuance of documents to certify the number of foreign personnel of branches / representative offices is carried out on weekdays from 10:00 to 13:00 at the address: Moscow, Ilyinka street, 5/2, entrance from Ilyinka street into the arch into the courtyard ( from 9:00 to 10:00 by prior arrangement with the Department's specialists).

Russia, with its vast market and great opportunities, attracts many businessmen from abroad. Hundreds of companies from Europe, China, Japan, Israel strive to gain a foothold in the Russian Federation. They, as legal entities, are entitled to establish their representative offices and branches here. How much they need, foreign companies decide for themselves - the Russian side does not interfere here. On final stage the establishment of representative offices directly on the territory of Russia already requires the participation of the state: we will consider how the accreditation of a representative office takes place foreign company in Russia.

Why foreign companies need to establish their representative offices in the Russian Federation

Business development implies a constant search for better opportunities, sales markets, profitable partners, sources of cheaper labor, more favorable taxation. In modern conditions, when whole segments Russian economy are under pressure from sanctions, amid growing crisis trends, many foreign (primarily American and European) firms are leaving Russian market... But in their place new ones come, which occupy the vacant niches in order to gain a foothold, expand their activities and wait for better times. These are, as a rule, companies from China, Israel, Turkey, Iran, which focus on the middle price segment; many of them now have a good opportunity to enter the markets of the post-Soviet states.

Representative offices of such companies are a kind of outposts, the main task of which is to scout the situation: to conduct marketing research, find partners and clients, calculate the degree of threat from competitors, act as a representative of the interests of the company (see Art. 55 of the Civil Code of the Russian Federation).

To learn more about why firms from abroad need a representative office in the Russian Federation, read the information about.

Accreditation of representative offices of foreign companies in the Russian Federation

Representative offices of foreign companies in the Russian Federation do not enjoy the rights of a legal entity. Everything related to their establishment, day-to-day activities, management, distribution of rights and responsibilities and other issues is decided by their founder - the headquarters overseas company. In order for the newly created divisions of foreign firms to function legitimately in Russia, they should obtain accreditation.

Accreditation implies the acquisition of a legitimate status in the Russian Federation by a foreign subdivision of the company, its official recognition by the authorities and the entry of data into the State Register.

Official functioning of a representative office is possible only after its accreditation in the Russian Federation (Federal Law of 09.07.1999 No. 160), and the state has the right to exercise control over this.

Representative office or branch: which is more profitable

A legal entity from abroad, pursuing its commercial interests, has the right to establish representative offices or branches in the Russian Federation. These units have many common features, but they also have differences.

Understanding the concepts: what is a "representative office" and "branch"

Art. 55 of the Civil Code of the Russian Federation defines these concepts as follows:

A branch is more autonomous, has greater capabilities than a representative office, and often performs its functions. The similarities and differences of these organizational forms summarized in the table:

	Representation	Branch
Isolation from the founding company	+	+
Marketing, advertising, customer service	+	+
Representing the interests of the company	+	+
Allocation of a part of the property of a company	+	+
Lack of legal capacity	+	+
Appointment of leadership from above	+	+
Establishment and liquidation by the decision of the company	+	+
Material liability	+	+
Carrying out commercial activities	-	+

A safer option for a company from abroad, which is making its first steps in the Russian Federation, is to establish a representative office at the first stage of its activities, and if successful, the subsequent expansion of the business, the creation of branches.

Which federal authorities to apply for accreditation

Until 2015, there was no clarity regarding the accreditation of branches of foreign firms in Russia. This could be done by various departments: the Chamber of Commerce, the Ministry of Foreign Affairs of the Russian Federation, the Bank of the Russian Federation, the Ministry of Justice of the Russian Federation. After amendments to Art. 21 of Law No. 160-FZ, a single center for accreditation of foreign subdivisions appeared - a division of the Federal Tax Service: the interdistrict inspection of the Federal Tax Service of the Russian Federation No. 47 in Moscow (127006, Moscow, Dolgorukovskaya St., 33) is authorized to accredit and enter data into the state register (order Federal Tax Service of the Russian Federation dated December 22, 2014 No. ММВ-7-14 / [email protected]).

This is where accreditation documents should be sent in person or by mail. Numerous companies in all regions of the Russian Federation provide intermediary services, accept documents from applicants, but their consideration and entry into the register is carried out precisely at the inspection of the Federal Tax Service of the Russian Federation No. 47.

Another body, without whose approval accreditation is impossible, is the Chamber of Commerce and Industry of the Russian Federation (CCI).

How long does accreditation last?

Until 01.01.2015 the duration of accreditation in the Russian Federation for divisions foreign companies was limited to a maximum of three years for representative offices and five for branches. Since 2015, the duration of accreditation has changed: for both representative offices and branches, it has become indefinite.

Accreditation: basic procedure

The procedure for accrediting a representative office of a foreign company in Moscow boils down to submitting the necessary papers, entering information into the state register and obtaining confirmation of this. You should prepare for the fact that it takes a long time.

Submission of documents is possible personal (or through a proxy) and remote (by mail). After checking the set of papers, the second inventory with a note of their acceptance is returned to the applicant personally (or sent by mail).

The state duty is paid in rubles by bank transfer; Only those companies that open their division in the Russian Federation for the first time are paid in cash. An additional letter is required from them, in which it is necessary to state (in free form) what exactly the money was paid for.

A branch of a foreign company is entered into the State Register, it is assigned an accreditation record number (NZA). After that, within five days, the applicant must be issued a certificate of registration and an information sheet. From 01.01.2017, when issuing a certificate, typographic forms are not used.

What documents are required for accreditation

The list of official securities is contained in the order of the Federal Tax Service of the Russian Federation dated December 26, 2014 No. ММВ-7-14 / [email protected]

The package consists of:

Form No. 15AFP;
constituent documents of the overseas parent company;
confirmation of the status of a legal entity with the company;
confirmation of the payment of taxes by the company in the home country;
decisions of the company to establish a subdivision in the Russian Federation;
provisions (charter) of a division of the company (with a visa of its head or the head of the company);
confirmation of the authority of the head of the unit;
photocopies and TIN of the head of the division;
confirmation of payment of the fee;
inventory (2 copies).

Application form

First required document- Form No. 15AFP. Despite the vastness (on 7 pages), filling it out does not cause any difficulties - you just need to follow the instructions exactly. Before serving this form must be approved by the Chamber of Commerce and Industry (CCI).

The statement is signed by the head of the new division. Documents are stitched, sealed and endorsed on the staple.

Main requirements for documents

Papers that are submitted to the Federal Tax Service of the Russian Federation together with a translation certified by a notary must:

have an apostille or be legalized at the consulate (papers issued by government agencies);
be stitched and numbered (except for those that consist of one sheet);
have no corrections and erasures;
not be outdated. Their validity period is no more than 12 months.

How much does it cost a foreign company to accredit its division

The cost of accreditation depends on whether a foreign company operates independently or uses an intermediary firm. In the first case, the price will consist of:

state fees. The state duty for accreditation of a representative office of a foreign company is 120 thousand rubles. for one structural subdivision(Clause 5, Article 333.333 of the Tax Code of the Russian Federation). If accreditation is refused, money will not be returned back;
payment for an extract from the State Register. For the provision of information, you should pay 200 rubles. (Resolution of the Government of the Russian Federation of December 25, 2014 No. 1491);
payment for the services of translators, notaries, consular legalization and apostille (in each case, rates and prices will differ depending on the country).

In the second case, the cost of mediation and consultation must be added to all these costs. In Moscow, this ranges from 40 thousand to 120 thousand rubles. (in addition to paying fees).

How long does it take to get accredited

The time required to undergo accreditation is clearly stipulated: according to clause 8 of article 2 of the order of the Federal Tax Service dated December 26, 2014 No. ММВ7-14 / [email protected], the accreditation period for a representative office and a branch of a foreign company is no more than 25 working days. In practice, this process often takes up to 35 days. When legitimized with intermediary firms waiting time increases to 6 weeks.

Is it possible to speed up the accreditation process

After the introduction of a new procedure for passing accreditation in the Russian Federation for new divisions of foreign companies, the possibility of accelerating the process of its passing is excluded.

Is it possible to extend accreditation

With the change in the order and accreditation procedure, the extension of the accreditation of a representative office of a foreign company in the Russian Federation lost its meaning due to the introduced indefinite term.

For those for whom the accreditation of divisions has not expired as of 01.04.2015, a mandatory free re-accreditation procedure was introduced (Article 8 of Law No. 106-FZ). Anyone who did not take advantage of the opportunity provided and did not pass it before April 1, 2015, automatically lost their accreditation.

Certification of data on the number of foreign employees: procedure and cost

Confirmation of data on the number of foreign employees in the division that opens - required condition for its accreditation. To do this, you should contact the Chamber of Commerce and Industry in advance (before submitting an application to the Federal Tax Service of the Russian Federation).

Required papers

The TPP RF presents:

a letter (on the company's letterhead with all the details) with a request to certify the number of foreign employees in the new division of the company, signed by its head (or the head of the company) and by order of the RF Chamber of Commerce and Industry (consent to the processing of personal data (see law of 27.07.2006 No. 152);
the fifth page of the 15AFP form;
constituent documents and confirmation of the legality of the legal entity of the foreign company;
confirmation of the payment of taxes by the company in its country (copy of registration);
the decision of the company to establish its subdivision in the Russian Federation;
officially adopted regulation (charter);
power of attorney of the company in the name of the head of the newly created structure;

All papers should be submitted to the Department with a translation (a notary must certify them, the signature of the translator is also required), they must be legalized or have an apostille. All documents with more than one page must be bound and sealed.

Certification of the fifth page of the AFP form No. 15

According to the new procedural order, the fifth page of AFP Form No. 15 is certified by an employee of the Chamber of Commerce in the presence of the applicant.

Certification procedure: how it works

Acceptance (as well as issuance) of documents takes place at the address: Moscow, st. Ilyinka, 6/1, in the premises of the Department of the Chamber for Interaction with Foreign Branches and Representative Offices, from Monday to Friday from 10.00 to 13.00 (in the presence of an agreement with the employees of the Department - from 9.00 to 10.00).

It is necessary to submit documents in person (in extreme cases, through a proxy). During the acceptance of the documents, the employees of the department will conduct an examination of the submitted papers in the presence of the applicant, and issue an invoice for payment. After the confirmation of payment for the service is received, the employees of the department certify the fifth page of the AFP Form No. 15. This entire process can take up to three business days.

How much does it cost to validate data

You can pay for the certification service by credit card, as well as at the cash desk (open during reception hours). The amount for the approval of the fifth page depends on the number of working foreigners:

up to four employees - 5 thousand rubles;
from four employees and more - 15 thousand rubles.

How to check for accreditation: statistical information (RAFP)

Information on the accreditation of branches and representative offices of a foreign legal entity is available in the public domain (clause 11, article 21 No. 160-FZ dated 09.07.1999) on the website of the Federal Tax Service of the Russian Federation.

It is easy to make a request and find the data of interest. To do this, enter in the required fields NZA, TIN / KPP or simply the name of the representative office / branch of a foreign company.

How a foreign company can open a representative office or create a branch in Russia: Video

Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected]"On approval of the forms and formats of applications and documents used in the implementation of accreditation, amendments to the information contained in state register accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office of a foreign legal entity operating in the Russian Federation (except for a representative office of a foreign legal entity operating in the field of civil aviation, and representative offices of foreign credit organizations) "(as amended and additions)

Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected]
"On approval of the forms and formats of applications and documents used in the implementation of accreditation, amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office of a foreign legal entity operating on the territory of the Russian Federation (for with the exception of a representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit organizations) "

With changes and additions from:

In accordance with paragraphs 2, 10 of article 21 Federal law dated 09.07.1999 N 160-FZ "On foreign investments in the Russian Federation" (Collected Legislation of the Russian Federation, 1999, N 28, Art. 3493; 2014, N 19, Art. 2311) I order:

1. To approve:

Form No. 15AFP "Application for accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix No. 1 to this order;

form No. 15IFP "Application for amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix No. 2 to this order;

form N 15PFP "Application for termination of the accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix N 3 to this order;

Form No. 15SvFP "Certificate of making an entry in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix No. 4 to this order;

form N 15ZFP "Information sheet on making an entry in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix N 5 to this order;

the format of electronic submission of an application for accreditation of a branch, representative office of a foreign legal entity in accordance with Appendix No. 6 to this order;

the format for submitting an application in electronic form for amending the information contained in the state register of accredited branches, representative offices of foreign legal entities, in accordance with Appendix No. 7 to this order;

the format for submitting an application in electronic form to terminate the accreditation of a branch, representative office of a foreign legal entity in accordance with Appendix No. 8 to this order.

3. The heads of the departments of the Federal Tax Service for the constituent entities of the Russian Federation shall bring this order to the subordinate tax authorities.

4. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, coordinating the issues of accounting for legal and individuals, and foreign organizations and citizens.

Registration N 36264

The forms and formats of applications and documents used for accreditation, amendments to the register of accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office operating in Russia were approved. The exception is representative offices of foreign legal entities operating in the field of civil aviation and representative offices of foreign credit organizations.

We are talking about 5 forms: N 15AFP (application for accreditation of a branch, representative office), N 15IFP (application for amending the information contained in the register), N 15PFP (application for termination of the accreditation of a branch, representative office), N 15SvFP (certificate of making an entry in the register), N 153FP (information sheet on making an entry in the register).

A certificate in form N 15SvFP is issued on a form, a sample of which is approved by the Federal Tax Service of Russia.

Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected]"On approval of the forms and formats of applications and documents used in the implementation of accreditation, amending the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office of a foreign legal entity operating on the territory of the Russian Federation (for with the exception of a representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit organizations) "

Registration N 36264

This order comes into force 10 days after the day of its official publication.

This document is amended by the following documents:

Order of the Federal Tax Service of September 12, 2016 N ММВ-7-14 / [email protected]

Form No. 15 AFP is submitted in the case of initial accreditation and in the case, when the accreditation period for the representative office (branch) expires before April 1, 2015.

The form is submitted with a sheet on the number of foreign employees of the branch / representative office, previously certified by the Chamber of Commerce and Industry. The cost of the tariffs of the Chamber of Commerce and Industry for the assurance of the number of employees is as follows:

from 0 to 4 foreign employees - 5000 rubles;
over 4 foreign employees - 15,000 rubles.

The form is signed by the applicant. The applicant may be a person authorized by power of attorney to sign the application for accreditation. The form is stitched and the head of the representative office is signed on the stitching.

Simultaneously with the application for accreditation, the following documents are submitted:

1. the constituent documents of a foreign legal entity (notarized copy from the translation, the translator's signature on which is notarized);

2. an extract from the register of a foreign legal entity (a notarized copy of the translation, the translator's signature on which is notarized);

3. a document issued in the country of origin of a foreign legal entity confirming its registration as a taxpayer with an indication of the taxpayer code (or its equivalent) (notarized copy of the translation, the translator's signature on which is notarized);

4. the decision of a foreign legal entity to establish a representative office (branch) on the territory of the Russian Federation (notarized copy of the translation, the translator's signature on which is notarized).

A representative office (branch) whose accreditation period ends BEFORE April 1, 2015, a decision on accreditation is submitted in connection with the change of the registering authority.

5. Regulations on a foreign representative office (branch).

Approved by a decision of a foreign legal entity, or by the head of a representative office (branch) in accordance with a decision of a foreign legal entity and a general power of attorney from the parent company. The authenticity of the signature of the head of the representative office (branch) is notarized.

Representative offices (branches) whose accreditation period ends BEFORE April 1, 2015, submit a notarized copy of the regulations with the PIU mark.

6. Power of attorney on vesting the head of the representative office (branch) with the necessary powers (notarized copy of the translation, the translator's signature on which is notarized);

7. power of attorney for a representative with the authority to represent the interests of a representative office (branch) in the Chamber of Commerce and Industry of the Russian Federation, MIFNS No. 47 (notarized copy or notarized copy of the translation, the translator's signature on which is notarized);

8. document confirming payment of the state duty. The state duty is paid in the amount of 120,000 rubles.

You can pay both in cash and non-cash, but only in rubles. Accordingly, for companies that initially open representative offices (branches) on the territory of the Russian Federation and are unable to pay the state duty by bank transfer from a ruble account, payment must be made in cash in cash... In this case, the payer must attach a free-form letter about which company he paid the state duty for.

9. List of submitted documents in free form in 2 copies.

For initial accreditation, documents must be submitted no later than 12 months from the date of the decision to open a representative office (branch).

For representative offices (branches) whose accreditation period ends BEFORE April 1, 2015, documents are submitted WITHIN 30 days prior to the expiration of the accreditation period. Accreditation is carried out within 30 working days. Accreditation is LONG-TIME.

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