Sample of filling out the form 15 AFP. Representation of a foreign company in Russia: why accreditation is needed

Order of the Federal tax service dated December 26, 2014 N ММВ-7-14 / 681@ "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 accreditation branch, representative office of a foreign legal entity operating in the territory Russian Federation(with the exception of a representative office of a foreign legal entity carrying out activities in the field of civil aviation, and representative offices of foreign credit organizations)" (with changes and additions)

Order of the Federal Tax Service dated December 26, 2014 N ММВ-7-14/681@
"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 accreditation of a branch, representative office of a foreign legal entity operating in the territory of the Russian Federation (for with the exception of a representative office of a foreign legal entity carrying out activities 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 07/09/1999 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. Approve:

form N 15AFP "Application for accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix N 1 to this order;

form N 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 N 2 to this order;

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

form N 15SvFP "Certificate of making an entry in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix N 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;

presentation format in electronic form applications 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 in electronic form an application for making changes to 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 in electronic form an application for termination of the accreditation of a branch, representative office of a foreign legal entity in accordance with Appendix No. 8 to this order.

3. Heads of departments of the Federal Tax Service for the constituent entities of the Russian Federation to bring this order to the lower tax authorities.

4. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, who coordinates the accounting of legal and individuals, as well as foreign organizations and citizens.

Registration N 36264

The forms and formats of applications and documents used for accreditation, making changes to the register of accredited branches, representative offices of foreign legal entities, termination of accreditation of a branch, representative office operating in Russia have been 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 amendments to the information contained in the register), N 15PFP (application for termination of 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 the form N 15SvFP is issued on a form, the sample of which is approved by the Federal Tax Service of Russia.

Order of the Federal Tax Service dated December 26, 2014 N ММВ-7-14 / 681@ "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 in the territory of the Russian Federation (with the exception of the representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit institutions)"

Registration N 36264

This Order shall enter into force 10 days after the date of its official publication.

This document has been modified by the following documents:

Order of the Federal Tax Service of September 12, 2016 N ММВ-7-14/481@

A foreign legal entity whose activity is of a commercial nature has the right to carry out activities on the territory of the 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 is definedOrder of the Federal Tax Service of Russia No. ММВ-7-14/680@ dated December 26, 2014

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

Documents required to certify information about the number:

1) Letter with a request to certify the number of foreign workers current / (or newly created / ), signed by the head of a foreign legal entity or branch, representative office. The letter must contain an instruction for the processing of personal data on, posted on the website of the Chamber of Commerce and Industry of the Russian Federation;

1 original on the letterhead of a foreign legal entity indicating the telephone, fax, address, e-mail;
When filling out a letter v in electronic format via web form link: http://tpprf.ru/ru/services/ais/form-62745/ reduced rate applies , documents for certification of the number accepted without a queue in priority order . Please note that after filling out the web form, the letter to the Chamber of Commerce and Industry of the Russian Federation is automatically generated in MS Word format with the possibility of printing.

2) Completed *;

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 submitted (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 are submitted (the original is returned) or a notarized copy

Initial acceptance and 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 st., 5/2, entrance from Ilyinka street to the arch into the courtyard ( from 9:00 to 10:00 by prior arrangement with the specialists of the Department).

Russia, with its vast market and great opportunities, attracts many businessmen from abroad. Hundreds of companies from Europe, China, Japan, Israel seek 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 it, foreign companies decide for themselves - the Russian side does not interfere here. At the final stage of establishing representative offices directly on the territory of Russia, the participation of the state is already required: let's consider how the accreditation of a representative office takes place foreign company in Russia.

Why do foreign companies establish their representative offices in the Russian Federation

Business development involves a constant search for the best opportunities, markets, profitable partners, sources of cheaper work force, more favorable taxation. V modern conditions, when entire segments of the Russian economy are under pressure from sanctions, against the backdrop of growing crisis tendencies, many foreign (primarily American and European) firms are leaving Russian market. But new ones take their place, occupying the vacated 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 Civil Code RF).

To learn more about why companies from abroad need representative offices in the Russian Federation, read the information on.

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, daily activities, management, distribution of rights and obligations and other issues is decided by their founder - the parent foreign company. In order for the newly created divisions of foreign firms to be able to operate legitimately in Russia, they should obtain accreditation.

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

The official functioning of a representative office is possible only after its accreditation in the Russian Federation (Federal Law No. 160 of July 9, 1999), 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 divisions 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 more opportunities than a representative office, and often performs its functions. Similarities and differences between these organizational forms summarized in the table:

	Representation	Branch
Isolation from the parent company	+	+
Marketing, advertising, customer service	+	+
Representing the interests of the company	+	+
Allotment of a part of the company's property	+	+
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 makes its first steps in the Russian Federation, will be the establishment of a representative office at the first stage of its activity, and in case of success, the subsequent expansion of the business, the creation of branches.

Which federal agencies to apply for accreditation

Until 2015, there was no clarity in the issues of accreditation of branches of foreign companies in Russia. Various departments could deal with this: the Chamber of Commerce and Industry, the RF Ministry of Foreign Affairs, the Bank of the Russian Federation, the Ministry of Justice of the Russian Federation. After amending Art. 21 of Law No. 160-FZ appeared single center for accreditation of foreign divisions - a division of the Federal Tax Service: Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation No. 47 in Moscow (127006, Moscow, Dolgorukovskaya St., 33) is authorized to deal with accreditation and enter data into the state register (order of the Federal Tax Service of the Russian Federation of December 22, 2014 No. ММВ- 7-14/668@).

It is here that accreditation documents should be sent in person or by mail. Numerous firms 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 in the inspection of the Federal Tax Service of the Russian Federation No. 47.

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

How long is accreditation valid

Until 01/01/2015, the duration of accreditation in the Russian Federation for subdivisions of foreign companies was limited to a maximum of three years for representative offices and five years for branches. Since 2015, the duration of accreditation has changed: both for representative offices and branches, it has become unlimited.

Passing accreditation: the main procedure

The procedure for accreditation of a representative office of a foreign company in Moscow is reduced to the submission necessary papers, entering information into the state register and obtaining confirmation of this. Be prepared 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 personally to the applicant (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 pay in cash. An additional letter is required from them, in which they should state (in free form) what exactly the money was paid for.

A branch of a foreign company is entered in 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, printing forms are not used when issuing a certificate.

What documents are required for accreditation

The list of official papers is contained in the order of the Federal Tax Service of the Russian Federation of December 26, 2014 No. ММВ-7-14/680@.

The package consists of:

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

Application form

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

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

Main document requirements

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

• have an apostille or be legalized at the consulate (papers that are issued in state institutions);
• stitched and numbered (except for those that consist of one sheet);
• not have corrections and erasures;
• not be outdated. Their validity period is not more than 12 months.

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

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

• state duty. 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, the money will not be returned back;
• payment for an extract from the State Register. For the provision of information, you must pay 200 rubles. (Decree 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, tariffs and prices will vary depending on the country).

In the second case, the cost of mediation and consultations 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 for accreditation is clearly specified: according to paragraph 8 of article 2 of the order of the Federal Tax Service No. ММВ7-14/680@ dated December 26, 2014, the period for accreditation of a representative office and branch of a foreign company is no more than 25 working days. In practice, this process often takes up to 35 days. When legitimizing with the help of intermediary firms, the 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 passing it is excluded.

Is it possible to extend accreditation

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

For those whose subdivision accreditation did not expire as of April 1, 2015, a procedure for mandatory free re-accreditation was introduced (Article 8 of Law No. 106-FZ). All those who did not take advantage of the opportunity and did not pass it before 04/01/2015 automatically lost their accreditation.

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

Certification of data on the number of foreign employees in the unit that is being opened, - required condition for its accreditation. To do this, you should contact the CCI in advance (before filing an application with the Federal Tax Service of the Russian Federation).

Required papers

The TTP RF is represented by:

• a letter (on the letterhead of the company 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 head of the company) and instructed by the Chamber of Commerce and Industry of the Russian Federation (consent to the processing of personal data (see Law No. 152);
• the fifth page of Form 15AFP;
• founding documents and confirmation of the eligibility of the legal entity of the foreign company;
• confirmation of payment of taxes by the company in its country (copy of registration);
• the decision of the company to establish its division in the Russian Federation;
• officially adopted position (charter);
• power of attorney of the company addressed to the head of the newly created structure;

All papers must be submitted to the Department with a translation (the 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 Form No. 15AFP

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

Certification procedure: how it works

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

Documents must be submitted in person (in extreme cases, through a proxy). During the acceptance of documents, department employees will examine the submitted papers in the presence of the applicant, issue an invoice for payment. After 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 endorse data

You can pay for the certification service bank card, as well as at the box office (open during reception hours). The amount for visa 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 freely available (clause 11, article 21 No. 160-FZ of 07/09/1999) on the website of the Federal Tax Service of the Russian Federation.

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

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

AFP Form No. 15 is submitted in case of initial accreditation and in case when the accreditation of 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 CCI. The cost of the CCI tariffs for 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 stapled and the signature of the head of the representative office is put on the stitching.

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

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

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

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

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

The representative office (branch), whose accreditation expires BEFORE April 1, 2015, submits a decision on accreditation in connection with the change of the registering body.

5. Regulations on foreign representative office (branch).

Approved by the decision of a foreign legal entity, or by the head of the representative office (branch) in accordance with the 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 certified by a notary public.

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

6. Power of Attorney on empowering the head of the representative office (branch) with the necessary powers (notarized copy of the translation, the signature of the translator 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, MIFTS No. 47 (notarized copy or notarized copy of the translation, the signature of the translator on which is notarized);

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

You can pay both in cash and in non-cash form, but only in rubles. Accordingly, for companies that initially open representative offices (branches) in the territory of the Russian Federation and are not able 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 stating for which company he paid the state duty.

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

For primary 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 expires BEFORE April 1, 2015, documents must be submitted within 30 days before the accreditation expires. Accreditation is carried out within no more than 30 working days. Accreditation is PERMANENT.