Registration of a legal entity with the tax office. Registration of legal entities in the Olmax company. We form a package of documents

Petersburg Legal Portal has already told you how to register correctly in order to start your business as an individual entrepreneur. Today we will consider the registration procedure legal entity on the example of society with limited liability.

STEP 1. Prepare documents

In accordance with Art. 12 of the Federal Law No. 129-FZ of 08.08.2001 "On state registration legal entities and individual entrepreneurs "during the state registration of a legal entity, the following documents are submitted to the registering authority:

signed by the applicant statement on state registration in the R11001 form, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / The signature of the applicants on this form is subject to notarization, except for cases when the applicant submits documents in person and at the same time submits a document proving his identity , as well as when documents are sent in the form electronic documents signed with an enhanced qualified electronic signature of the applicant.
decision to create a legal entity... It is drawn up in the form of a protocol general meeting founders or decisions of the sole founder. In such a document, the intention of persons to create a legal entity is recorded, the name and address of the location of the legal entity are indicated. Also, the protocol (decision) prescribes the procedure for the formation of the authorized capital, the protocol (decision) approves the charter. From the editor: You can prepare a set of documents for registering an LLC in the free online service "" on our portal or using the constructor.
constituent documents of a legal entity in duplicate (in the case of submission of documents directly or by post). If documents for state registration of a legal entity are sent to the registering authority in the form of electronic documents using public information and telecommunication networks, including a single portal of state and municipal services, the constituent documents of the legal entity in electronic form are sent in one copy.
extract from the register of foreign legal entities of the respective country of origin or other equally valid proof legal status foreign legal entity - founder;
document confirming the payment of the state fee in the amount of 4000 rubles (original).

The applicant may be the founder (founders) of a legal entity or a person acting on the basis of a notarized power of attorney. Simultaneously with the registration of a legal entity, you can register its branches and representative offices. And also submit a notification on the application of the simplified taxation system. This can be done within 30 days from the date of registration of a legal entity (clause 2 of article 346.13 of the Tax Code of the Russian Federation).

IMPORTANT

Registration cost- 4000 rubles

Check-in time

Status after registration

Step 2. We pay for the authorized capital

The authorized capital of an LLC can be paid at the time of state registration of a legal entity or within four months from the date of state registration of the company. The deadline for the payment of the authorized capital is determined in the decision of the sole founder or in the agreement on establishment. The minimum size of the authorized capital of an LLC is 10,000 rubles. You can deposit this amount with money, securities, other things or property rights or other rights that have a monetary value. The monetary value of the property contributed to pay for the shares in the authorized capital of the company is approved by the decision of the general meeting of the company's participants, adopted by all participants in the company unanimously. If the nominal value of the share of a company participant in the authorized capital of the company, paid for with non-monetary funds, is more than twenty thousand rubles, then for its assessment it is necessary to involve an independent appraiser (Articles 14, 15 of the Federal Law No. limited liability companies ").

NOTE Registration of legal entity is considered on the example of LLC. Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies" takes precedence over, as a special law, which may provide for exceptions. This is also due to the fact that the tax authorities are currently registering an LLC with an authorized capital fully paid in non-monetary funds. Conflicts will arise until changes are made to special legislative acts.

STEP 3. Determine the tax authority

State registration of legal entities is carried out in the region in which registration documents are submitted. Most often, this is the territory in which the management of the organization is located, it is also called the executive body of a legal entity. This vague definition includes the board, management, director, or general director... During registration, you can use the address of the founder's own office as the address of a legal entity, including the home address of the head of the company. The address of a legal entity can also be the address of the rented premises.

OUR REFERENCE
The rules for state registration of a legal entity (LLC, PJSC, etc.) are established by the Federal Law of 08.08.2001, No. 129-FZ "On state registration of legal entities and individual entrepreneurs." Most often, legal entities are created in the form of limited liability companies, less often in the form of public joint stock companies, cooperatives, etc.

STEP 4. Submitting documents

Documents for state registration can be submitted in several convenient ways:

In person or through a representative with a notarized power of attorney directly to the tax authority or to a multifunctional center.
By mail in a valuable letter with a list of attachments.
V in electronic format using the service "Submission of electronic documents for state registration". This service can be used through third parties or notaries who have a qualified verification key certificate electronic signature and the corresponding electronic signature key.

STEP 5. We receive documents

Documents on state registration can be obtained in 5 working days, if a proper package of documents was submitted and there were no errors in the application on form P11001. Refusal of state registration as a legal entity is possible only in cases directly provided for by law (clause 1 of article 23 of the Federal Law of 08.08.2001, No. 129-FZ "On state registration of legal entities and individual entrepreneurs"). The most common reason for refusing state registration is the incorrect execution of the application on the P11001 form (incorrect choice of the font for filling out the form, extra spaces, incorrect text hyphenation, inadmissible or incorrect abbreviations, omission of any field for filling, typos). In case of refusal in state registration, the state duty is not refundable, and when re-applying to the tax authority for state registration, its repeated payment is required. The tax authority issues the following set of documents:

Certificate of state registration of a legal entity.
Certificate of registration of a legal entity with a tax authority.
Charter with the mark of the registering authority.
Record sheet for the Unified State Register of Legal Entities.
Extract from the Unified State Register of Legal Entities.
Notification of registration as an insured (if the FSS of the Russian Federation has time to send these documents to the tax authority before the issuance of documents from state registration).

Documents can be obtained in person or through a representative with a notarized power of attorney. The tax office can send a ready-made package of documents by mail. However, documents are sent by mail only to the registration address of the legal entity. Read about registration of an individual entrepreneur here

Legal entity registration procedure

Exercise legal entrepreneurial activity in our country it is possible only after passing the procedure for state registration of a legal entity or citizen as an individual entrepreneur. This process is regulated by Federal law from 08.08.2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs". It is worth noting that in the latest edition of July 2, 2016, there were some changes, the list of which is listed.

Lawyers of the company "Yus Liberum" provide the following services in the field of registration of legal entities.

Preliminary consultation on the choice of the organizational and legal form of entrepreneurship and the taxation system

Starting his own business, an entrepreneur must clearly understand what rights and obligations arise in relation to his business partners, a legal entity in general, counterparties and tax authorities. A mistake in choosing the form of entrepreneurship (individual entrepreneur, LLC, non-profit organization, etc.) or the taxation system (general or simplified) can lead to significant inconvenience in doing business and losses.

The cost of services for registration of a legal entity on a turnkey basis in 2019

Type of service	Cost, rub.)
Registration of LLC in Moscow	from 10 000
Changes to constituent documents	10 000
Receiving an information letter about registration in the Statregister of Rosstat	1 500
Receiving notices of the insured from off-budget funds (PF, FSS, MGFOMS)	3 000
Opening a bank account	from 3000
Obtaining an extract from the Unified State Register of Legal Entities	2 000
Entry of the organization into the Register of Small Business Entities	3 000
Provision of a legal address	from 15,000
Making a seal:
conventional rig	500
automatic tooling	700
State fee for registration of LLC	4 400

The cost of registration of other forms of legal entities - individual entrepreneur, non-profit organization, branches and representative offices.

Development of constituent documents of a legal entity

The main constituent document of a legal entity is the charter, which contains the main information about the organization: full and abbreviated name, address of location, composition and competence of management bodies, procedure for adoption management decisions, the rights and obligations of the participants, the size of the authorized capital and other useful information.

In addition, if there are several participants, it is necessary to develop an agreement on the establishment of a legal entity and draw up minutes of the general meeting on the establishment of the organization and the appointment of management.

List of documents for state registration of a legal entity

For the state registration of a legal entity with the registering tax authority (in Moscow, this is the MIFNS No. 46), it is necessary to submit a certain package of documents, including constituent documents, an application in the P11001 form, a document confirming the payment of the state duty, etc.

The application must be filled out in strict accordance with certain rules, which takes quite a lot of time, which is easy to see by looking at the multi-page sample of the P11001 form (download). The applicant's signature on it is notarized. All documents must be stitched and certified by the signature of the founder, and any error in filling out may lead to refusal of state registration of a legal entity. The state duty in the amount of 4000 rubles is not refundable.

If all documents submitted to the tax inspectorate are filled in correctly, then the inspector enters the relevant information into the Unified State Register of Legal Entities (USRLE) and after seven working days the applicant is issued a certificate of state registration of a legal entity.

State registration of reorganization and liquidation of a legal entity, amendments to the documents of a legal entity

In the course of its activity, almost any legal entity undergoes certain changes in the composition of the founders and management executive bodies, changes the address of the location, increases and decreases its authorized capital, joins other organizations, splits into several new ones, etc.

All these changes made to the constituent documents of a legal entity or simply to the Unified State Register of Legal Entities must also be registered by the tax authority.

The lawyers of the company "Yus Liberum" will help you quickly, on a budgetary basis and with high quality to pass the state registration of a legal entity, as well as changes in information about it.

For more detailed information, as well as for a FREE initial consultation and examination of documents, please contact our specialists by phone: +7 (926) 011-50-75 , +7 (495) 642-45-97 .

Legal entity creation - 4 stages

The creation of a legal entity is not difficult, as it might seem at first glance. You will understand this after reading this article. If the creation of a legal entity is divided into 4 general stages of creation, then they will look like this:

Stage 1. Choice of organizational and legal form.

There are the following types of legal entities:

Commercial organizations.
Non-profit.

The first are created with the aim of making profit from the activities carried out and distributing it among the members of the created organization.

The main purpose of creating the second is not to make a profit, and therefore they cannot distribute it among the participants. Non-profit organizations include: ZhSK, political parties, charitable foundations, GC, mutual insurance companies and others.

Since we have a website about business, we will not consider non-profit organizations, and let's talk further about the first - commercial organizations. So, carefully read the plate in order to understand which organizational and legal form of a commercial enterprise to choose.

Stage 2. A meeting of founders to make a decision on the creation of a legal entity.

On this stage a meeting of persons wishing to organize a legal entity is held. It can be either a sole body or a meeting of founders. In addition to the main issue, at this meeting it is necessary to resolve another number of important issues:

Election of governing bodies
	Sole executive body	Board of Directors (Supervisory Board)	Collegial executive body		Revision Commission
OOO	It is necessary to elect	if provided by the Charter		if provided by the Charter	Must be elected if the number of LLC participants exceeds fifteen, and the charter does not provide otherwise
JSC	It is necessary to elect	Must be elected for public JSCs, as well as for non-public JSCs, if the number of owners of voting shares is at least 50		not necessary	It is necessary to elect
Partnerships	—	—		—	—
Production cooperative	mandatory if more than ten members	optional if more than fifty members		mandatory if more than 10 members	It is necessary to elect
Business partnership	It is necessary to elect	—		—	not necessary
State unitary enterprise	It is necessary to elect	—		—	—
Peasant (farm) economy	It is necessary to elect	—		—	—

It is not mandatory to indicate the legal address in the constituent documents, but for registration in the Unified State Register of Legal Entities, this must be done.

Since the end of 2015, the legislator has mandatorily established that the legal address must correspond to the actual location of the organization and its representative bodies. Otherwise, the company suffers a non-receipt of legally relevant correspondence.

When changing the legal address, it is mandatory to inform about it in the Unified State Register of Legal Entities.

The FTS has the right to refuse registration of a commercial organization if the data on the legal address is not true.

This is what you should get after the meeting.

You can download the minutes of the general meeting by clicking on the links below:

Sample minutes of the general meeting of founders of LLC

A sample of the decision of the sole founder to establish an LLC (set capital - money)

A sample of the decision of the sole founder to establish an LLC (capital - property)

If the authorized capital or its part is formed in whole or in part due to Money, then you need to open a savings account.

Before the state. registration or after state. registration of a legal entity (depending on what you have written in the agreement), all founders are required to make payment to the authorized capital, in accordance with their share in it.

To open this account, you will need the following documents:

Statement with signatures of all founders. If 1 of the participants is another legal entity, then it must be stamped on the application for opening a savings account.
Original + notarized copy of the minutes of the general meeting on the creation of a legal entity.
Original + notarized copy of the charter.
If all documents are submitted through a representative, then a power of attorney.

Stage 3. Registration of a legal entity.

Only after registration in the Unified State Register of Legal Entities can a legal entity officially carry out commercial activities... The date of registration in the register is the date the legal entity was created.

Registration takes place at the Federal Tax Service at the location of the legal entity.

If any of the documents is submitted on more than 1 sheet, it must be bound and numbered.

If documents are not submitted personally by an authorized person (for example, through the MFC or through a representative), then a notarized power of attorney is required. A power of attorney is not needed if you send all documents through a notary. This procedure is possible from 1.01.2016.

The term for registering a legal entity with the Federal Tax Service is 3 days.

Download the application in the prescribed form P11001, with the latest changes, you can contact us.

Some requirements for completing the application:

The application is filled in in capital capital letters.
The name of the company must be in Russian only.
For each founder, his own sheet H is filled in. Do not rush to sign this sheet. This must be done in the presence of a notary who will certify your signature.
TIN of individuals is indicated without fail, if available.

VThe PDF file contains a detailed sample of filling all pages.Excel andDoc blank forms to fill out.

A sample of filling out an application for registration of a legal entity ( PDF)

Excel)

Application for state registration of a legal entity upon creation ( Doc)

You can download a sample charter from us. It is universal when creating an LLC. You can make your own adjustments, delete items you don't need, or leave it as it is and use it for your company. All provisions of this charter comply with the latest changes in legislation.

Charter LLC sample

As you already understood from the article, a contract is required when creating a JSC. We also invite you to download its sample below. It is versatile.

Form (sample) of the contract when creating a joint-stock company

Form (sample) of the contract when creating a PJSC

For each organizational legal form there may be specific requirements for registration. Therefore, we advise you to read the following articles:

Stage 4. Post-registration procedures.

In order for a commercial organization to function fully, it is necessary to carry out all the procedures listed below, which are possible only after the registration of a legal entity.

On initial stages... A well-chosen form of taxation will save you a lot of effort, time and money.

That's all. Good luck in business!

Legal entities can be commercial and non-commercial. If you set up a legal entity for the purpose of generating income, it belongs to the first group. Commercial organizations, in turn, are subdivided into corporate and unitary.

The organizational and legal form of doing business, which is so popular in Russia as an LLC, is classified as a commercial corporate organizations... Business partnerships, partnerships, peasant farms and production cooperatives... The most popular is LLC, therefore, talking about the state registration of legal entities, we primarily mean organizations of this type.

Where is the state registration of a legal entity carried out?

State registration of legal entities is carried out by the Federal Tax Service, which is "assigned" to the area in which the entrepreneur found the address for the office. The easiest way to determine the exact coordinates is using the FTS service: enter the city, street, house - and the system will automatically tell you which inspection you need.

Prepare to submit along with the package of registration documents to the employee of the registration authority at the legal address. Such a letter is drawn up by the owner or landlord of the premises, confirming the readiness to host the office of the organization being created. The letter of guarantee does not serve as an unconditional proof of the "purity" of the legal address: the address of the mass registration of legal entities by the Federal Tax Service will "reject" in any case.

The law does not prohibit the registration of an LLC at the address where the director or founder lives. True, in this situation, the likelihood of refusal to register a legal entity cannot be ruled out: employees of the Federal Tax Service Inspectorate may consider that conducting business activities in a residential building violates the interests of other residents. Be prepared to prove otherwise. If the place of state registration of a legal entity is an apartment, application P11001 will need to be accompanied by a copy of the certificate of ownership and issued in free form. Consent may be required from each person registered in the apartment.

What documents are needed to register a legal entity

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration (sheet of record of the USRIP or the Unified State Register of Legal Entities, the charter with a mark of the Inspectorate of the Federal Tax Service, a certificate of tax registration) are sent by the inspectorate not to paper form as before, but in electronic. Paper documents, in addition to electronic ones, will be available only at the request of the applicant.

If you are performing sole founder LLC, you will need the following documents:

application for registration in the form P11001,
decision to create an organization,
the charter of the company being founded,
bank receipt confirming payment of the state duty for registration of a legal entity.

If you create an LLC with business partners, the list will be longer:

application form R11001,
minutes of the general meeting of founders,
agreement on the establishment of a commercial organization (in the IFTS for registration it is not created, but must be concluded)
LLC charter,
receipt of payment of state duty for registration of a legal entity.

You will also need documents confirming the legal address. If the establishment of a legal entity is involved Foreign citizens, documents proving their identity will need to be translated into Russian. If the founder does not himself apply for registration of a legal entity, a notarized power of attorney will be required, on the basis of which the representative will hand over to the employee of the registering authority a package of documents for registering a legal entity.

The procedure for registering a legal entity

To register a legal entity, you need to do the following steps:

Come up with one that does not contradict the letter of the law. Do not forget that the titles on foreign languages and abbreviations are allowed to be used only as additional ones. Read more about this and other nuances in our material on the name of the LLC.
Decide on legal address... Use the addresses of mass registration of legal entities to avoid rejection.
Please select OKVED codes describing the activities of the company you are creating. To simplify this task and not miss out on any code that might be useful later, take advantage of the line of business.
Decide on the amount. The minimum amount of the authorized capital is 10 thousand rubles (for some types of business - more). If the minimum amount is not divided equally among all founders without a remainder, increase it to a suitable figure. You can deposit the authorized capital up to four months from the date of registration with the tax authority of a legal entity, but the sooner the better.
Draw up the decision of the founder or the minutes of the general meeting and the agreement on the establishment of the LLC. you will find on our website. Here you can draw up a full package of documents using free service, thereby avoiding typos and inaccuracies, without violating the chronology and rules of abbreviations.
Prepare. The founders of an LLC can use the standard charter or take a ready-made charter from our service and edit it in accordance with the specifics of the organization. In order not to miss anything when drawing up the charter, it is worth using the free service of checking registration documents.
Fill in. You will find a sample application for state registration of a legal entity on our website. Please note: errors in the application most often lead to refusals to register a company, so we do not recommend filling out this document manually. Use the special program of the Federal Tax Service or prepare an application along with other documents in our online service. After you print out the application, do not sign it. This must be done in front of an employee of the registering authority or with a notary.
Deposit at the bank. In 2019, the state duty for registration of a legal entity is 4000 rubles. The amount must be equally divided among the founders.
Prepare if you plan to pay taxes under this system. It is enough to submit two copies to most tax inspectorates, but some IFTS require three.
Check the documents and submit them to your IFTS. If you cannot do this in person, send a proxy instead of yourself, having previously visited the notary office. In this case, you will need to make a special note in the application for state registration of a legal entity.

You won't have to wait long for a decision on your issue: in 2019, for the registration of a legal entity in general case takes no more than three working days (if not objective reasons extend the period for consideration of documents).

Information on state registration of legal entities is entered into the Unified State Register of Legal Entities. You can check the information in the register of registration of legal entities on our website through.

In this article, we will consider registering an LLC on our own step by step without paying for the services of a lawyer and a notary, and this will save up to 11,000 rubles. depending on the region!

Typical expenses for opening an LLC in Moscow:

State duty for registration of LLC - 4000 rubles.

Legal services for the preparation of documents - from 5000 to 8000 rubles.

Notarization of the application in the P11001 form - from 1000 to 1500 rubles.

Notarized power of attorney for a representative - from 1000 to 1500 rubles.

With the help of this article, you will learn how to open an LLC on your own, you will be able to prepare documents for registering an LLC and submit them to the tax authority for state registration of LLC on your own for free! The only thing you have to pay is the state fee 4000r. for the opening of an LLC.

So, before preparing documents for registration of an LLC, the founder or founders, if there are several of them, must decide on the following points:

Name (name of LLC);

Legal address (LLC registration address);

Taxation system (consult an accountant).

To register an LLC, you will need the following documents:

Passport data of the founders and the head;

TIN of founders and head (if any);

A copy of the certificate of ownership of the premises and letter of guarantee from the owner of the premises (if the premises do not belong to you), or the consent of the owner of the premises (when registering at your home address).

Let's decide what documents for registration of LLC we need to submit to the tax office:

1. Protocol (decision) on the establishment of LLC;

2. Application for state registration of a legal entity when created on the P11001 form;

3. LLC Charter (in duplicate);

4. Paid receipt of state duty for registration of a legal entity;

5. A copy of the certificate of ownership of the premises;

Attention!

Double-sided printing of documents submitted to the registration authority is prohibited.

To avoid misunderstandings with banks and government agencies, it is recommended to indicate the name in all documents in capital letters (note by LLC "NEW FORMS"), since in the future, in the documents issued to you by the tax inspectorate, the name will be reflected in this way, due to the fact that the P11001 form is machine-readable and, according to requirements, is filled in words.

2. If there are several founders, we prepare an agreement on the establishment of an LLC, but it is not necessary to submit it to the tax office. The number of copies depends on the number of founders - one for each.

3. We download the current application form for state registration of a legal entity upon creation - form P11001 in Excel format and fill it out. A sample application form P11001 with explanations is shown below. We print the application for registration of an LLC in one copy.

To view a sample application for registration of an LLC and a further printout of the generated state duty, you will need free program for reading PDF files, the latest version of which can be downloaded from the official Adobe Reader website.

Attention!

In the case of filling out the application form manually - filling is carried out with a pen with black ink in capital block letters. Filling using software must be in all capital letters, in Courier New font, 18 points high.

The originals or copies of the TIN of the participants and the head are not required when submitting documents for registration of an LLC. However, if there is a TIN, its indication in the application is mandatory, incorrect indication or its absence may result in a refusal to register! How to find out your TIN, if you cannot find it or do not remember whether you received it, you can. The TIN column is filled in if available, if you did not receive a TIN, then simply leave the column empty.

Addresses in the application form are indicated in accordance with the FIAS and the requirements for the reduction of address objects.

On Sheet H of the statement of the field full name. and the applicant's signature is filled out only by hand with a pen with black ink and only in the presence of a notary or, in our case, a tax inspector when applying for state registration.

Blank sheets, as well as completely blank pages of multi-page sheets of the application form, are not numbered, not printed, and are not included in the application submitted to the registering authority.

Information required when filling out the P11001 form:

4. We prepare the charter of the LLC and print it in two copies, both are submitted to the tax office, one of them with the tax seal you will receive after registration.

5. We fasten the charter, minutes and sheets of the completed application with simple paper clips. At the moment, it is not necessary to stitch documents when applying for state registration (Letter of the Federal Tax Service dated September 25, 2013 N CA-3-14 / [email protected]).

Attention! It is not necessary to certify the signatures of the founders of an LLC with a notary when personally submitting documents for the initial registration of an LLC, but the presence of all founders is required, both upon delivery and upon receipt (Federal Law No. 129-FZ, Chapter III, Article 9, item 1.2, second paragraph).

6. We will help you in the formation of a receipt for payment of the state duty, we print and pay (4000 rubles) without a commission in any bank. Payment is made by any of the founders. We reinforce the paid receipt to the top edge of the first sheet of the P11001 application.

This service also allows you to use the non-cash electronic payment service. Since March 11, 2014 the Order of the Ministry of Finance of Russia of December 26, 2013 N 139n entered into force from which it follows that failure to provide a document on payment of the state duty is not a reason for refusing registration; information system on state and municipal payments independently. Thus, you can exclude a trip to the bank by paying a state fee, for example, through a Qiwi wallet.

7. All founders go to the tax office, taking their passports with them, and submit a package of documents (application P11001 - 1 piece, paid state duty - 1 piece, charter - 2 pieces, decision or protocol - 1 piece, copy of the certificate of ownership of the premises - 1 piece. , letter of guarantee from the owner of the premises (if the premises do not belong to you) - 1 pc.) to the inspector in the registration window. The presence of the head (CEO), if he is not a founder, is not required. Each founder, on his Sheet H of the application, fills in the full name field by hand with a black ink pen. and signs the applicant in the presence of the tax inspector. Then you get a receipt for the documents submitted by the applicant to the registering authority with the mark of the inspector.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs, in respect of which documents are submitted for state registration."

8. After 3 working days, all founders go with passports and a receipt to the tax office and receive a package of the following documents:

✔ certificate of state registration of a legal entity;
✔ certificate of registration with the tax authority;
✔ single record sheet state register legal entities;
✔ one copy of the charter with the tax seal.

Congratulations on the opening of the LLC!

Do you want to open an LLC on your own, but do not want to understand the intricacies of filling out registration documents and are afraid of being refused? Then the new online service of our partner will help you prepare documents for LLC registration without errors, absolutely free of charge!

You can also use the online service for the preparation of an order for the appointment of the general director of an LLC right on our website for free.);
- install and register cash machine for LLC (cases when you can do without a cash register);
- when you can do without an accountant.

Open a bank account on favorable terms with one of our partners:

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