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Creation of a separate subdivision: procedure and terms for notifying government agencies. Separate division: create and register

Opening separate subdivision is a rather complicated procedure, the order of implementation of which depends on the list of powers that are granted. In this article, we will talk about when to open a separate subdivision, how to do it, and also introduce complete list documents on the basis of which the Federal Tax Service will be able to register it.

General information about separate divisions

The concept of a separate subdivision is given in Art. 11 of the Tax Code of the Russian Federation, according to which such is understood as any branch of the company that is geographically remote from it and has stationary (i.e., functioning for more than 1 month) jobs. The workplace is a place under the direct control (direct or indirect) of the employer, where the worker must be during his working hours (Article 209 of the Labor Code of the Russian Federation).

A unit that has the listed characteristics is recognized as separate, regardless of whether this fact is reflected in the constituent documents of the company or not. At the same time, the absence of employees permanently working there allows it to be used without assigning the status in question.

An example would be an unguarded warehouse in another region where workers only come to load and unload goods. Employees working remotely also do not have a permanent place to work, which means that their involvement in work is also not a basis for registering a new autonomous branch of the company.

Types of divisions

Civil Code of the Russian Federation in Art. 55 establishes the following types of units, separate from the parent company:

representative office - a unit functioning to represent the interests of the company and their subsequent protection;
branch - a division that fully or partially performs the same functions as the main enterprise, and in some cases - the functions of a representative office.

In addition, in legal practice there are categories of such units that cannot be attributed to any of the listed types. The fact that they can be created is indicated by Art. 40 of the Labor Code of the Russian Federation, which contains information on the application of the collective agreement "in other separate structural divisions."

In addition, Appendix No. 3 to the order of the Federal Tax Service “On Approval ...” dated 06/09/2011 No. ММВ-7-6 / 362@ contains a form of a message transmitted to the registering state body about the fact of creating a separate subdivision (with the exception of branches and representative offices). The form has the number C-09-3-1 and is widely used in practice by companies forming new branches.

Separate subdivisions do not have the status of a separate enterprise and operate in accordance with the provisions developed and implemented by the company on the basis of which they are opened. The management of such subdivisions is also appointed by the founder of the parent organization and acts on its behalf on the basis of a power of attorney issued to him (paragraph 2, clause 3, article 55 of the Civil Code of the Russian Federation). More detailed information about the varieties of such departments and the features of their functioning can be obtained by reading.

When should a separate division be opened?

The need to register a branch of the company arises when it creates new jobs in a room located at an address different from the one at which it is registered. At the same time, the date of commencement of its operation is considered to be the moment the first workplace appears, and not the day the opening order is issued (this point of view is contained in the resolution of the Federal Antimonopoly Service of the Moscow District of August 24, 2001 No. KA-A41 / 4467-01).

According to par. 3 p. 3 art. 55 of the Civil Code of the Russian Federation, information about the established branches is subject to inclusion in the Unified State Register of Legal Entities. Correct design such branches is the key to compliance with the law and the successful functioning of the enterprise in the future.

Untimely notification of the tax service about the fact of creating a unit entails bringing the entrepreneur to liability under the provisions of Art. 126 of the Tax Code of the Russian Federation (such an indication is contained in clause 23 of the Review judicial practice RF Armed Forces No. 4, approved by the Presidium of the RF Armed Forces on November 15, 2017).

How to open a separate division of LLC in 2018?

The procedure for creating a separate division in 2018 includes several stages:

Making a decision to open such a branch. To do this, the founders must hold a general meeting and prepare the minutes of the meeting, fixing in it the fact of the adoption of the relevant decision. In order for it to take legal effect, it is necessary to enlist the support of at least 2/3 of the participants in the company, unless a different ratio is provided for by its charter (Article 5 federal law"On Limited Liability Companies" dated February 8, 1998 No. 14).
The actual creation of a new department:

purchase or lease of premises in which the enterprise will be located;
creation and equipping of jobs;
acquisition of all necessary funds;
hiring employees or transferring them from the parent organization.

Creation of the corresponding order.
Amendments to the Articles of Association of the LLC. To do this, you must submit to the territorial office of the tax application in the form P13001, attaching to it a copy of the extract from the minutes of the meeting, as well as a receipt for payment of the fee in favor of the state. Based on the adjustments made to founding documents companies, tax authorities will make changes to the Unified State Register of Legal Entities.
Transfer of a package of registration documents to the department of the Federal Tax Service, in whose department the location of the created unit is located (clause 1, article 83 of the Tax Code of the Russian Federation).

Registration of changes is carried out within 5 days from the date of receipt by the tax service of all required documents. At the same time, the registration of branches / subdivisions for tax accounting is carried out, in accordance with paragraph 3 of Art. 83 of the Tax Code of the Russian Federation, on the basis of information entered into the Unified State Register of Legal Entities. This means that no additional documents will have to be submitted to the tax office, and the inspection staff will register a new representative office on their own.

Documents for opening a separate division

When telling how to open a separate subdivision in 2018, one cannot ignore the list of documents that will have to be prepared for the successful registration of a branch or representative office.

It includes:

Minutes of the meeting of the founders of the company, containing the decision to create a new branch.
An order to open a separate subdivision, signed by the head of this organization. It should include:

name of the new division;
a link to the document on the basis of which it was created, indicating the number and date of compilation;
address of the location of the unit;
information about the head who is responsible for managing the unit being opened;
the period allotted for the tax registration of the branch/representative office.

Regulation on a separate subdivision, which defines:

a list of powers vested in the opening unit;
types of activities carried out by him;
the functions it will perform;
a list of positions vested with managerial functions;
other rules and nuances of its work.

Updated charter of the organization.
Copy of certificate of state registration main enterprise.
Extract from the Unified State Register of Legal Entities of the parent company.
Receipt confirming the fact of payment of the state fee.
A copy of the document confirming the fact of having the right to use the premises in which the enterprise will be located (lease agreement, extract from the USRN, etc.).

This list of documents for opening a separate subdivision in 2018 is exhaustive.

How to create a separate division of an LLC that does not have the status of a branch or representative office?

In the event that the division being opened does not have the status of a branch or representative office, the procedure for its registration is greatly simplified, since it excludes the stage at which changes are made to the constituent documents of the company. To notify the tax service of the fact of opening in this case, it is enough to prepare a message by filling out the form С-09-3-1.

It must indicate:

name of the parent organization and OGRN;
the number of established separate divisions;
information about the head of the organization (full name, TIN, telephone number, details of the document confirming the fact that he has the authority to carry out such actions on behalf of the organization);
date of transmission of the message to the registration authority;
information about the subdivision being registered (name, full postal address, creation date).

Notify the tax office of the fact of opening such a unit, in accordance with subpara. 3 p. 2 art. 23 of the Tax Code of the Russian Federation, it is necessary within a month from the date of its creation.

Opening a separate division of LLC in another city

How to create a separate subdivision that should operate in a city other than the one where the parent company is registered? In this case, there are no special differences from the standard registration procedure - the founders of the company will have to:

Hold a meeting, considering the issue of opening a separate division of an LLC in another city, and prepare an appropriate order based on its results.
Make changes to the constituent documents and register them with the tax office at the location of the parent company.

After that, the branch / representative office of the organization becomes tax registered on the basis of the information contained in the Unified State Register of Legal Entities. None additional actions founders don't have to do anything.

So, the procedure for creating a separate subdivision directly depends on the form in which it will function. To open a representative office or branch of the parent organization, you will have to make changes to the charter and register them in statutory okay. Based on the changes made to the Unified State Register of Legal Entities, the new division of the company will be tax registered. If the organization opens a separate division of a different type, it will not be necessary to make changes to the charter. To notify the tax, in this case, you only need to send an application in the form C-09-3-1.

Any domestic company has the right to open a separate division own enterprise. Organizations have such an opportunity, but individual entrepreneurs cannot do this. The forms of separate divisions include not only the usual branches and representative offices, but also other structures. Including fixed jobs. In this article, we will consider the issue how to open a separate division.

What the law says

Any separate subdivision (hereinafter also - OP) is created by the company in order to perform certain functions, achieve certain goals. At the same time, the method of opening the OP does not depend on its tasks. After all, even branches of the same company can have different functions.

In accordance with article 55 of the Civil Code, any domestic company is endowed with the opportunity to open its own separate divisions of various types.

Note: any structural subdivision has an address different from the address of the head office of the LLC. They cannot coincide legally or factually. If the OP has an address identical to the address of the main organization, then there can be no talk of opening a "isolation" in this case.

If the IP is faced with a question, then such a possibility is not provided for by law. The identity of the entrepreneur and his status are the same, and therefore cannot open the OP.

Any EP, except for a location other than the head office, must also have stationary workplaces. They must function for at least 30 (31) days, which is confirmed by Art. 11 of the Tax Code.

The Civil Code implies the possibility of opening two types of separate subdivisions - a branch and a representative office. At the same time, according to the Tax Code of the Russian Federation, other types of OP are also allowed.

To deal with that, it is necessary to find out whether information about its creation is subject to entry into the Unified State Register of Legal Entities. And so: it concerns only branch and representation. And there is no need to enter data on external jobs in the Unified State Register of Legal Entities.

How to act

In 2017, absolutely all domestic companies have the right to open their own separate division. But not everyone knows how to open a separate division to smoothly go through all the basic procedures.

The company can open its own EP only after the supreme governing body makes an appropriate decision at the general meeting. If we are talking about the creation of a branch or representative office, then such a decision can only be made by the general meeting of participants in the LLC. This requirement is enshrined in Art. 5 Law sample download this protocol on our website here.

If the decision to open a branch office located in a territory separated from the head office is made, it is necessary to amend the charter of the LLC. Only after that you need to write an application form 13001.

In some cases, the charter remains the same. Then use a different application form - P14001. These forms have many similarities, so questions should not arise when filling out the last one.

There is one more type form- R13002. But in practice, it is almost never used, because it is not necessary to report on the inclusion of information about branches and representative offices in the charter of the organization.

All these forms were adopted by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25.

But the application and protocol are not all the documents that will need to be submitted to the MIFNS before how to open a separate division of LLC. Law

charter changes;

receipt for payment of state duty.

Please note that the considered documents are only needed if there are changes in the charter. If no new information has been entered, then only:

protocol general meeting society;
application on form P14001 (see above).

Another type of "isolation"

Many types of separate subdivisions are not reflected in Civil Code. Therefore, if the LLC did not create a branch or a representative office, then they no longer use the application, but the notification of the opening of the OP on the C-09-3-1 form.

The company does not have to collect any additional documents. The exception is cases when a trustee applies to the MIFNS. Then he will have to take with him another passport and power of attorney.

It's clear that different forms separate units have their own characteristics of creation. There are also differences in what day is considered the opening of the OP.

opening date

There are disagreements regarding the date of opening of separate divisions. Sometimes the courts may conclude that for any type of OP it is the date of the equipment of workplaces and the beginning labor activity on them. But formally it is still considered as follows:

Whatever one may say, the final decision is made by the tax service after analyzing many factors. It reserves the right to choose one of the possible options. The following points are taken into account:

the date of the decision to establish the EP;
date of recruitment of personnel;
the moment of purchase or conclusion of a lease agreement for the premises;
when the OP actually started work.

OP in another city

No need to worry too much about the question, how to open a separate subdivision in another city. Here the registration technology is the same as in the case of opening an OP in the same city as the main organization. Only you will need to submit documents to the local tax office, and not to the one where the parent LLC is registered.

Thus, opening a structural subdivision in another city is as simple as in the case of its functioning in the city where the main organization already operates. It is important to remember the rule:

Each EP must register with the tax office at its address, regardless of where the main company is registered. Otherwise, the company may be fined 200 rubles. according to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

Let us also specify how to open a separate division for registration of cash register. The fact is that the IFTS can register the cash desk only at the address that is related to the organization. For this reason, it also becomes necessary to open separate divisions for staging cash registers on account.

The procedure will be identical. The main thing is that the OP satisfies the criteria established by the Tax Code.

It happens that a newly formed LLC does not have an office that is not its own or rented. In this case, it is listed only by legal address. For example, at the address of the head or founder of the organization. As long as the activity has not yet begun, and the correspondence, including from official authorities, arrives on time, this is not a problem. However, when an LLC begins to operate, there is a need for a physical location.

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In some cases, the nature of the work of the organization allows you to conduct business remotely, right from home, but when it comes to shops, warehouses and office space, the activities of the enterprise begin to mean work at the address. This situation implies the need to open a separate unit.

Or another situation. You need to expand your business beyond your hometown. Whatever activity you are talking about, you will need to legally correctly draw up a new place.

There are several options for this design. You can register a branch, representative office or separate subdivision. This article will focus on the latter.

Separate division: implies the presence of at least one "stationary" workplace. The workplace means the conclusion of an employment contract with an employee for at least one month. Work should be controlled by the employer, and the employee himself, is at his workplace, according to his official duties. (Reason: article. 209 of the Labor Code)

Consequently, a warehouse without a permanent employee located there is not considered a separate subdivision. Similarly, the following are not considered a separate division: payment terminals, ATMs, and the like.

Hired workers with whom cooperation is carried out remotely are also not considered “stationary”. Therefore, in order to conclude contracts with them, it is not at all necessary to register a separate division.

Important! If you are a sole trader, you do not need to register separate divisions. By law, individual entrepreneurs have the right to conduct their activities anywhere in the country, without reference to the place of registration. If the entrepreneur works on UTII or using a patent, he must register with the tax service at the place of business.

How to open a separate division for an LLC, suitable for the simplified tax system

According to article 346.12 of the Tax Code of the Russian Federation, the preferential simplified taxation system cannot be applied to organizations that have registered branches and representative offices. Here a logical question arises: how should a separate enterprise be registered so that it retains the right to the simplified tax system?

Here is what the Tax, Labor and Civil Codes say:

According to Art. 11, NK, A separate subdivision of an organization is any subdivision that is territorially isolated from this organization, in which stationary workplaces are equipped.
According to Art. 55, Civil Code Separate enterprises are characterized as separate divisions, in the form of representative offices and branches.
(It turns out that according to the Civil Code, it is not clear what types, apart from representative offices and branches, separate subdivisions can have.)
According to Art. 40, TK Collective agreements, may be in the organization as a whole, in branches, representative offices and other separate structures.

Given all of the above, the conclusion suggests itself that a clear definition of a separate enterprise simply does not exist. It turns out that during registration, the main task will be to avoid what is typical for branches and representative offices.

The following characteristics of branches and representative offices are prescribed in the legislation:

A representative office is a separate subdivision of a legal entity located outside its location. It represents the interests and protects the legal entity
A branch is a separate subdivision of a legal entity located outside its location. The branch performs all or part of the functions, including the functions of representation.
Representative offices and branches are not legal entities, their data must be registered in the Unified State Register of Legal Entities and in the charter of the organization.

Such details are necessary, because if you do not understand this issue, the head, without realizing it, may register a separate subdivision as a branch or representative office, which will deprive him of the opportunity to carry out the activities of the organization under the simplified tax system.

An organization can be classified as operating under DOS from the moment of creation (beginning of a quarter) of a separate division that has characteristic features branch or representative office. And according to DOS, the organization will be obligated to charge all tax fees of the general regime.

Features of opening branches and representative offices of LLC

Taking into account all of the above, it is reasonable to know what features distinguish a branch and a representative office.

The charter of an LLC states that the actual creation of a branch or representative office. (In itself, the ability to create a branch or representative office, which can also be spelled out in the charter, does not affect the tax system)
The parent organization approved the regulations on branches and representative offices.
Branches and representative offices have a designated manager acting by proxy.
Developed internal normative documents governing the activities of a branch or representative office.
Both branches and representative offices act in the interests of the parent organization before third parties, in courts and other instances.

We conclude: that in order to be eligible for the simplified tax system, it is necessary to check that the separate subdivision being created does not have the above signs of a branch or representative office. Also, in the Regulations on separate subdivisions, it should be indicated that it is not a branch and representative office, and does not have such signs, does not economic activity on one's own. A separate division is managed by the head of the LLC, and no director is appointed.

Registration of separate divisions of LLC in the tax office

In Art. 83.1 of the Tax Code of the Russian Federation, the Organization must register at the location of separate subdivisions. In addition, it is necessary to report to the tax authority about each new separate subdivision within a month and about changes in these subdivisions within 3 working days. (Article 23.3 of the Tax Code of the Russian Federation)

Therefore, when registering separate divisions of an LLC, it is necessary:

Notify the tax authority in which the parent organization is registered (form No. С-09-3-1);
Carry out a statement to the tax office, at the address of the unit being opened, if the address of the tax service differs from that at which the parent organization is registered.

In the case when several separate subdivisions located on the territory of one municipality, but on the territories of different tax inspectorates located in the department, you can register all divisions, on the territory of the department tax office one of them. For example, in one city there are several tax services, and the organization in this city plans to open four stores that are located on the territory of different NS, in this case, all four stores can be registered as separate divisions in one tax service.

If a separate subdivision changes its location address, you should report this with the indication of the new address to the National Research Institute (form No. С-09-3-1) at the place of registration of the subdivision.

Registration of separate divisions of LLC

It is necessary to register a separate division in the funds at the location if it maintains a separate balance sheet, opens a current account and plans to accrue payments to employees. Registration must be completed within 30 days.

The following documents must be submitted to the Pension Fund:

Certificate of tax registration;
Notification of the registration of an LLC on the territory of the Pension Fund of the Russian Federation;
A package of documents confirming the opening of a separate subdivision, as well as a current account and balance sheet.
application for registration (original)

In order to register with the Social Insurance Fund, you must provide copies (notarized) of the following documents:

Certificate of tax registration;
Certificate of GRUL;
An order to open a separate subdivision, documents confirming the existence of a current account and opening a balance sheet;
Letter from the state statistics of Rosstat;
Notice of tax registration;
The only original is the application for registration;

It is noteworthy that the simplified tax and insurance premium for employees of a separate subdivision is paid at the place of registration of the head office, and personal income tax for these employees is withheld at the place of registration of a separate subdivision.

Responsibility for violations when opening a separate subdivision

The following violations of the registration period for separate subdivisions entail penalties:

The deadline for filing a report on tax registration has been violated - 10,000 rubles. (Art. 116 NKRF);
A separate subdivision is functioning, but not registered - fines will amount to 10% of income, for the period of activity without registration, plus 40,000 rubles. (Article 116 of the NKRF);
Violated registration deadlines pension fund- 5000 rub. and 10,000 rubles. (in case the registration delay lasts more than 90 calendar days); (Article 27 No. 167-FZ of 12/15/2001);
Similar fines are provided for violations of the terms of registration in the Social Insurance Fund 5000 rubles. and 10000 rub. respectively (Article 19 No. 125-FZ of 07/24/98).

Procedure for opening a separate division

Make sure that you are registering a separate division, and not a branch or representative office. (Another registration algorithm)
Check whether the workplaces are stationary (created for a period of more than a month, employees are present there according to the labor schedule).
Within 30 calendar days, inform the tax authority of the head enterprise about the registration of a separate subdivision (form No. С-09-3-1)
Within 30 calendar days, register with the FPR and the FSS, if the separate subdivision has its own current account and maintains a balance.
Report all changes (address, name) within 3 days to the Tax Service, in the territory of registration of a separate subdivision (form No. С-09-3-1)

Let's summarize. Most often, the registration of a branch or representative office may not be justified at all. It is much easier and faster to register a separate subdivision by organizing a stationary workplace.

The necessary documents are easy enough to collect, and the registration process itself takes place at the local tax service (at the place of registration of the head office).

The entire application process can take as little as a week.

Young entrepreneurs who have just created an LLC usually register it at their place of residence or the address of a rented office. This situation is acceptable until the company has started its activities in full. But with the right management, the LLC is rapidly developing and winning its place in the market. Entrepreneurs face a challenge: how to expand their activities and open other offices in the same or another city? The easiest way is to open a separate division of an LLC, and our step-by-step instructions will help you with this.

Features of a separate division

If your business is related to remote work, then it becomes necessary to open warehouse or office space in another city. Any activity of an LLC at an address other than that specified during registration requires the opening of a separate division.

The separate division is remote place work of the company in another or the same city. Unlike a branch, a “isolation” should not have its own internal charter and many jobs. The main condition that affects the creation of a remote separate subdivision is the presence of at least one permanent workplace. The position must exist for at least one month. To understand in more detail what the concept of "stationary workplace" includes, let's turn to the Labor Code of the Russian Federation, Art. 209 . The law in 2017 regulates the following features of a permanent workplace:

An untimely or temporary employment contract for a period of more than 1 month has been concluded with the employee.
The office space is controlled by you.
The hired employee is constantly at his workplace and performs his professional duties.

Based on these signs, it can be understood that if you have opened a warehouse, but there is no permanent employee there, then it cannot be considered a separate division. Also, payment terminals, petrol machines and ATMs do not belong to the “isolation”. Employees who carry out their activities remotely are also not permanent, and there is no need to conclude an employment contract with them.

If you have opened a warehouse, but there is no permanent employee there, then it cannot be considered a separate division.

Unlike LLC for individual entrepreneurs there is no need to open a separate subdivision, no matter in what territory they operate. If an individual entrepreneur has a patent and carries out work on UTII, then it is enough to simply register at a new place of work. For an LLC, the rules are stricter.

When registering a new division, the following procedure must be observed:

Understand that you are registering exactly a “isolation”, and not a branch (it has a completely different registration procedure).
You have one workplace for which a specialist has been hired to carry out his duties for employment contract longer than 1 month. If the service is carried out remotely, then there is no need to create a "isolation".
Notify the tax authorities where the LLC was registered about the opening of a "isolation" in the form No. C-09-3-1.
If the division has its own dedicated balance and account, then put it on tax records with regional authorities within 30 days.
Within three days, inform the tax authorities about the change of address at the “isolation”.

Below we consider each stage in more detail. But it is worth noting that if the "isolation" corresponds to the branch, then you will be removed from the simplified tax system. To prevent this from happening, you need to distinguish between branches and separate divisions.

The difference between a "isolation" and a branch

Companies that have branches do not have the right to get up on the simplified tax system. In order to understand how “isolation” differs from other types of remote work, you need to know the main features of a documented representation:

The activities of the branch are recorded in the statutory documentation of the LLC. Moreover, if the charter says that an LLC has the ability to create representative offices, this does not mean that they are open, and no one has the right to remove you from the simplified tax system.
The parent company keeps a documented statement of representation.
The company appoints the head of the division, who carries out his activities under the power of attorney from the parent company.
Within the branch there are rules and regulations that govern its activities.
A branch office may represent the parent company in various matters, such as litigation.

If you plan to remain on the simplified taxation system, then when opening a separate subdivision, you need to take into account that it does not have signs of a branch.

"Osobobka" does not have signs of a branch and does not carry out the activities of the parent company in full. For example, a separate sales division is only concerned with the transfer of goods from the parent company to the buyer. The work of the "isolation" is controlled entirely by the head of the LLC, and there is no need to create an internal charter for it separately.

"Osobobka" does not have signs of a branch and does not carry out the activities of the parent company in full.

Tax accounting of "isolation"

Registration of a new separate branch of LLC obliges:

Notify the opening of the Federal Tax Service in the form C-09-3-1 (Order of the Federal Tax Service of the Russian Federation dated June 9, 2011 No. ММВ-7-6/362).
Put the new subdivision on tax records with the territorial authority. If the division opens in the same city as the parent company, then to the same tax office.

Tax inspectors where the LLC is registered, after receiving the C-09-3-1 form, must transfer the documents to regional office where the unit will be registered (Article 83, part 4 of the Tax Code of the Russian Federation).

If you open several separate divisions under different territorial Federal Tax Service, then it is not necessary to provide data on each. It will be enough to choose one controlling organization and notify it of the opening of other departments.

If you open several separate divisions under different territorial Federal Tax Service, then it is not necessary to provide data on each.

If the address of a separate subdivision changes, then it is not necessary to close it and reopen it, as it was before 2010. It is enough to notify the tax authority in the form C-09-3-1 indicating the new address.

Accounting in the Pension and Social Insurance Fund

When opening a "isolation", which will have its own balance and account, deal with wages, you need to register it with the Pension and Social Insurance Fund. Only 30 days are given for this, so you should hurry.

To register the “isolation” with the Pension Fund, you need to provide certified copies of:

Tax registration certificate.
Notice that entity registered with the local FIU.
A copy of the opening order and regulations.
Supporting documentation that the unit has its own account and maintains a separate balance sheet.
Application for registration.

To register a branch with the FSS, you need to collect the following papers:

Certificate of registration and tax registration (copy certified by a notary).
LLC registration certificate (certified copy).
Registration notice that you are the main insurer of the parent organization (issued by the FSS).
Letter from Rosstat.
Notification that a separate subdivision is tax registered.
A copy of the order from the head of the opening of the "isolation".).
The rules for opening a separate division of an LLC are simple, and if you follow the instructions, you will not have problems with registration. Only the consideration of documents can be delayed, but they can be considered in various organizations no longer than 30 days. When opening, make several photocopies of documents at once and certify them with a notary - this will simplify the work.

Any actions with separate units, i.e. representative offices with narrow powers, on the territory Russian Federation must be reflected in Form C-09-3-1. This document allows you to notify the tax authorities about the opening of a new division, the closure of an existing one, a change in address or name.

Sample filling and blank form C-09-3-1

FILES

Filling in the fields

C-09-3-1 is filled in with a black pen or, increasingly, in in electronic format. As in other accounting documents, information is entered in capital (printed) letters - 1 character per cell.

Even though the base document is only 2 pages long, you can print as many copies of the second page of changes as you need.

Suppose if an enterprise transfers (changes addresses) three OPs, then the document will increase to 4 pages. And it should be noted in the appropriate box:

What matters is who submits the form. If this is the director of the enterprise (code - 3), then in the column “Name of the document confirming the authority” we indicate “Passport” and in the line below - the series and number of the passport. If the applicant is a representative of the organization (code - 4), then the name is a power of attorney. These documents must be present when personally submitting to the Federal Tax Service.

Checkpoints should be distinguished. On the cover page, the code of the main legal entity is indicated, in the application - divisions. Since, by law, not every company has a registration reason code, this field can be left blank. After submitting C-09-3-1, the OP can be assigned to a checkpoint, which is indicated at the bottom of the form (see attachment).

Adding a new division:

On page 0001, put 1 in the “Reports” field.
On page 0002, we leave the fields “Reports the type of change” and the checkpoint empty.
Enter the name of the representation.
We indicate the address and activity according to OKVED.
The name and contact details of the management are optional.

How to enter a new EP in the form С-09-3-1

Name change

On page 0001, put 2 in the “Reports” field.
On page 0002, check the box in paragraph 1.2.
Specify the checkpoint of the existing branch.
Specify a new name.
Fill in the existing address fields.
Specify the date of renaming in paragraph 2.4.
We indicate the activity according to OKVED.

How to change the name of the OP in C-09-3-1

Although this information is not displayed in the footnotes, you need to know that the phone number is not a required field.

Terms and features of submission

C-09-3-1 is submitted at the place of registration of the unit no later than 30 days after the opening of representative offices (a). However, in general, it is permissible to submit the form at the place of registration of the main legal entity. At the time of application, the new education must have an address, and at least 1 employee must be on the staff. As a rule, the day of registration of the first hired person is considered the day of registration of the EP.

When Form C-09-3-1 is Not Needed

Although C-09-3-1 captures most of the changes relating to separate divisions of the enterprise, it is not filled out for representative offices that do not have employees. The document should not be submitted for divisions that are open and after - closed for up to 30 days.

A notice from the tax office will come within 5 days. Now your OP is considered registered.