A newly created LLC quite often does not have its own or rented office and is registered only at a legal address. This may be the home address of the head (founder) or an address with postal and secretarial service. So far, no real activity is being carried out, and correspondence intended for LLC, especially from official bodies, arrives in a timely manner, this situation is normal. But, sooner or later, LLC begins to work, which means that it must “materialize” somewhere in space.

You can get answers to any questions regarding the registration of an LLC and an individual entrepreneur using the service free consultation on business registration:

Sometimes the nature of the activity allows you to conduct business from home or with the help of remote workers, but if the LLC opens a store, warehouse, office, production room or in some other way begins to conduct business at an address different from the legal address, then it is necessary to create and register a separate division.

There is an important condition here - the criterion for creating is precisely separate subdivision is the presence of at least one stationary workplace, and it is recognized as such if created for a period of more than one month. The concept of a workplace is Labor Code(Article 209), from which it can be concluded that:

• an employment contract must be concluded with the employee;
• workplace is under the control of the employer;
• the employee is constantly in this place in accordance with his official duties.

Based on this, a storage warehouse that does not have a permanent employee will not be considered a separate unit. Vending machines, payment terminals, ATMs, etc. are not considered as such. Remote (remote) workers also do not fall under the concept of a “stationary workplace”, therefore the conclusion of employment contracts with them does not require the creation of a separate unit.

Please note that individual entrepreneurs should not create and register separate divisions. Individual entrepreneurs can operate throughout the territory of the Russian Federation, regardless of the place of state registration. If they work on the UTII regime or have bought a patent, they only have to additionally register with the tax authorities at the place of business.

What should be a separate subdivision in order for the organization to be eligible for the simplified tax system

Article 346.12 of the Tax Code of the Russian Federation prohibits the use of a preferential simplified taxation system for organizations that have branches (the requirement for the absence of a representative office has already been cancelled). Of course, the question arises - how to formalize a separate division so that it is not recognized as a branch, while the organization retains the right to? To understand this, you will have to refer to the provisions of three codes: Tax, Civil and Labor:

1. The Tax Code (Article 11) gives the concept separate division of the organization as "... any division that is territorially isolated from it, at the location of which stationary workplaces are equipped." At the same time, it does not give a description of the types of a separate subdivision of the Tax Code of the Russian Federation.
2. The Civil Code (Article 55) characterizes a separate subdivision only in the form representative offices and branches. That is, it is also unclear from these provisions what else, besides a representative office and a branch, separate subdivisions can be.
3. The Labor Code (Article 40) indicates that “... a collective agreement may be concluded in the organization as a whole, in its branches, representative offices and other separate structural divisions". Thus, only here it can be seen that separate divisions can be something other than a branch and a representative office.

As a result, we are dealing with some kind of elusive notion of another separate subdivision, therefore, when creating such a subdivision, one should simply avoid the criteria that characterize it as a branch or representative office. These characteristics in the law are more than meager:

• a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of the legal entity and protects them;
• a branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of representative offices;
• representative offices and branches are not legal entities, and information about them must be indicated in the Unified State Register of Legal Entities, and therefore in the charter of the organization.

It is no coincidence that we understand this issue in such detail, because non-compliance with these requirements (sometimes implicit) can deprive an organization of the opportunity to work on the simplified tax system, and unexpectedly. For example, the head believes that the created separate subdivision is not a branch, so the organization continues to work on a simplified system, although it no longer has the right to do so.

In such cases, the organization will be recognized as operating from the beginning of the quarter in which a separate subdivision was created that has signs of a branch. And the loss of the right to tax leads to the need to accrue all taxes of the general regime: income tax, property tax, VAT, and it is with the latter that the most problems can arise. VAT must be charged on the cost of all goods, works and services sold for the current quarter, and if the buyer or customer refuses to pay extra, then the tax will have to be paid at their own expense.

Signs of a branch and representative office

Given the unpleasant consequences for the payer of the simplified tax system, recognizing a separate subdivision as a branch can lead to, you need to know what its signs may be:

1. The fact of creating and starting the activities of a branch or representative office is reflected in the charter of the LLC (from 2016 this is not necessary).
2. The parent organization approved the regulation on the branch or representative office.
3. A head of a separate division has been appointed, who acts by proxy.
4. Internal regulatory documents have been developed that regulate the activities of a separate subdivision, as a branch or representative office.
5. A branch or representative office represents the interests of the parent organization before third parties and defends its interests, for example, in court.

Thus, in order to retain the right to the simplified tax system, it is necessary to ensure that the created separate subdivision does not have the indicated signs of a branch. In addition, it is necessary to indicate in the Regulations on a separate subdivision that it does not have the status of a branch or representative office and does not carry out the economic activities of the organization in full (for example, a store is only engaged in the storage, sale and delivery of goods). The creation of a separate subdivision is within the competence of the head of the LLC; it is not necessary to enter information about this into the charter.

We inform the tax office about the opening of a separate subdivision

According to article 83(1) of the Tax Code of the Russian Federation, organizations must register for tax purposes at the location of each of their separate subdivisions. An additional requirement to report to the tax inspectorate about all separate subdivisions (within a month) and about changes in information about them (within three days) is established by Article 23 (3) of the Tax Code of the Russian Federation.

Thus, when creating a separate subdivision (not being a branch or representative office), an LLC must:

• report this to your tax office, approved by order of the Federal Tax Service of Russia dated 09.06.2011 No. ММВ-7-6 / [email protected];
• register for tax purposes at the location of this subdivision, if it is established in the territory under the jurisdiction of the wrong tax office in which the head office is registered.

The tax inspectorate at the place of registration of the head office, to which notification No. С-09-3-1 was submitted, she herself reports this fact to the Federal Tax Service at the location of the created separate subdivision(Article 83(4) of the Tax Code of the Russian Federation), that is, an LLC is not required to register independently.

If several separate subdivisions are located in the same municipality, but in territories under the jurisdiction of different tax inspectorates, registration can be carried out at the location of one of the separate subdivisions, at the choice of the organization. For example, if an LLC has several stores in one city in the territories of different Federal Tax Service, you do not need to register with each of them, you can select one inspection by indicating this choice in the message.

When changing the address of a separate subdivision, it is not necessary to close and reopen it (such an obligation existed until September 2010), but only submit a message to the tax office at the place of registration of the subdivision indicating the new address.

Registration in funds

Previously, registration with the Pension Fund when opening a separate subdivision was carried out on the basis of an application from an LLC, now this data is automatically transmitted by the tax inspectorate. However, the obligation to independently register with the FSS remains.

To register with the FSS, notarized copies are submitted:

• tax registration certificates;
• certificate of state registration of a legal entity or a record sheet of the Unified State Register of Legal Entities;
• notification of registration as an insurer of the parent organization, issued by the regional branch of the FSS;
• information letter of the state statistics service (Rosstat);
• notifications of tax registration of a separate subdivision;
• the opening order, the Regulations on a separate subdivision, documents confirming that the separate subdivision has a separate balance sheet and current account;
• original .

A single simplified tax and insurance premiums for employees employed in a separate subdivision must be paid at the place of registration of the parent organization, and personal income tax from these employees must be withheld at the location of the separate subdivision.

Responsibility for violation of the procedure for registration of a separate subdivision

Violation of the deadlines for filing messages and applications for registration of a separate subdivision entails the following penalties:

• violation of the deadline for filing an application for registration - 10 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
• conducting activities by a separate subdivision without registration - a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
• violation of the registration period with the FSS - 5 thousand rubles or 10 thousand rubles if the violation lasts more than 90 calendar days (Article 19 No. 125-FZ of 07/24/98).

Action plan when creating a separate subdivision

1. Determine that the organization creates a separate division that is not a branch or representative office (because they have a different registration procedure).
2. Make sure that the created workplace is stationary, that is, created for a period of more than a month, the employee is constantly present at it, and this is related to the performance of his official duties. If the employee is remote, it is not required to create a separate division.
3. Within a month after the creation of a stationary workplace, inform the tax office where the LLC is registered about the creation of a separate subdivision in the form No. C-09-3-1.
4. Register with the Social Security Fund within 30 days.
5. If necessary, notify within three days of a change in the address or name of a separate subdivision to the Federal Tax Service at the place of registration of the subdivision in the form No. C-09-3-1.

A business whose purpose of creation is to maximize profit will naturally expand over time. This is a prerequisite for its growth and development, as well as a method of increasing the income that the founders of the LLC will receive from it. The emergence of separate divisions may become a need for the company both at the beginning of its operation and much later. In this case, the subdivision must pass the act of state registration without fail. In order to do this correctly and effectively, it is necessary to consider the procedure for creating a separate division of LLC 2019.

Not to be confused with a branch

In the work of large enterprises there is such a thing as a branch of the company. The appearance of branches also accompanies the growth and development of business, but has significant differences from a separate division due to the powers vested in it.

The second name of the branch is a representative office of the company, by the name you can determine its main purpose - the representation of a legal entity, as well as its interests separately from the main office. The branch is subordinate to the main office, it is part of it, but nevertheless it functions independently, and also has its own governing bodies and property holdings.

Registration of a branch, as well as a separate subdivision, must take place at the state level, since the activity of each entrepreneurial object is controlled by the state. The step-by-step instruction for registering a branch of an LLC will not be easy, because in addition to submitting information on it, it is necessary to amend the company's charter and re-register it, which is much more difficult than in the case of a separate division, which does not require such an approach from the founders of the company.

Registration for tax purposes

The work of each EP is necessarily subject to tax control, and for this, the unit must be registered in the tax structure at the location in a timely manner. For this purpose, the management of an LLC can register a division with the tax authority at the place of work of the legal entity, while the tax authorities themselves transmit information at the place of territorial affiliation of a separate structure, which indicates different control of the legal entity and its divisions.

It is worth pointing out that violation of the procedure for registering divisions of the company will necessarily entail the imposition of fines. It will be fined entity, firstly, for the delay in registration, and secondly, for the operation of the unit without registration, as well as an authorized person who was obliged to notify the tax authorities about the opening of the unit, but did not. The entire amount of fines in this case will be at least 42 thousand rubles.

It is worth noting that for this purpose, the management is given a period strictly stipulated by law - one month from the opening of a separate structure. Legally operating is such a unit, which is located at a separate address from the legal entity itself, and also has an equipped place for the work of at least one employee. It is the date of registration of the employee in a separate subdivision that will be considered the moment of its opening.

How to register

If you are thinking about how to open a separate division of an LLC in 2019 , then one condition must be met - to draw up an application for registration in a certain form and submit it to the tax authority within a month.

The C09-3-1 application form consists of two pages, and it will not be difficult to fill them out either for the chief accountant, or for the founder or responsible person. So, the first page is designed to display information on the legal entity, as well as on the applicant, the reason for the appeal, the code of the tax structure to which the application will be submitted, etc.

On the second page, you need to display data on the unit itself, show the activities in which it will be engaged in codes, indicate the manager if the head is provided by the founders, etc.

It is worth noting that if several divisions are opened at once, then the second page is filled in as many structures as are opened, and you can apply for all divisions at once if you open them at the same time or at least within one month.

In order to register an application, an authorized person can personally apply to the tax authority, send it by mail (it is worth using a registered letter) or electronically via the Internet. The electronic version must be confirmed by the applicant's electronic signature, therefore, if there is none, it is better to choose the personal submission of the document.

So, a separate subdivision will be called the structure of the organization, which, despite its separate location, is managed by the main legal entity and created for the purposes pursued by it. This unit must pass the act of state registration in order to avoid financial losses by the organization, since the fines for violating the registration procedure are very impressive.

When expanding their commercial interests, companies open additional divisions in the form of branches and representative offices, located separately from the place of their primary registration at the legal address. They have such a right on the basis of Art. 55 of the Civil Code of the Russian Federation. Separate subdivisions can be opened in any regions of the country, other municipalities. The main condition is the territorial remoteness from the location of the head center and the availability of equipped workplaces that have existed for more than 1 month, which is directly stated in Art. 11 of the Tax Code of the Russian Federation.

If the Civil Code speaks only of branches and representative offices, then the Tax Code provides a more expanded concept of company branches. They can be branches, representative offices and other separate divisions.

What documents are needed to register a separate division

The opening of a separate division with the status of a branch or representative office is recorded by the following internal documents:

1. The decision of the founders of the company to open a corporate branch or representative office and the Order created on its basis;
2. A signed contract for the lease or sale of a separate area;
3. Order on the appointment of the head of the branch (representative office);
4. A power of attorney issued in the name of the director of a separate division;
5. Regulations on the subdivision, specifying the location, opening a current account, calculating salaries for personnel and other important points.

The order to create a separate subdivision is the basis for amending the constituent documents. At the same time, the charter, the memorandum of association are either rewritten in a new edition, or supplemented by a separate document.

After completing the initial package of documentation, the next stage begins: filing an application with the Federal Tax Service.

At the same time, applications are prepared according to the forms P13001 and P13002, which indicate the changes to the constituent documents in the form of opening branches or representative offices. They are accompanied by the following copies:

• a new version of the company's charter or an additional document to the charter;
• regulations on the branch (representative office);
• certificates of state company registration;
• orders for the appointment of heads of departments;
• a receipt or payment order confirming the payment of the state duty.

You will also need the latest extract from the Unified State Register of Legal Entities of the parent company.

Registration of a branch or representative office takes place on the basis of amendments to the Unified State Register of Legal Entities.

A subdivision can have a separate current account, its own seal and be allocated to an independent balance sheet. If the division is empowered to charge wages, and this is stated in the Regulations on the branch, representative office, then it is not necessary to register it separately with the PFR and FSS bodies: the Federal Tax Service will independently notify them of this.

Documents for registration of a separate subdivision without the status of a branch or representative office

A more simplified option from the point of view of legal registration is the opening of a regular subdivision (OP) without giving it the status of a branch (representative office). For example, opening an additional store, organizing a separate warehouse, and so on. In this case, there is no need to make any changes to the Charter of the company and, accordingly, to the Unified State Register of Legal Entities, it is enough to send a Message to the Federal Tax Service at the place of registration in the special form C-09-03-1 on the creation of a separate subdivision of the Russian organization (with the exception of branches and representative offices).

Registration procedure: where and when information is submitted

The opening of all its divisions should be notified to the Federal Tax Service no later than 1 month from the date of its opening. If a branch is opened, then the period is counted from the exact date decision about its creation. If this is an ordinary OP, open under Art. 11 of the Tax Code, then the period begins from the day the workplaces are organized - the first employee is hired.

When changing the name or address of the unit, it is necessary to notify the Federal Tax Service within 3 working days after the registration of these facts.

A notice of the opening of the EP with the attached documents is submitted to the tax authority at the legal address of the company's registration. Here are the possible presentation options:

• electronically - through the TCS provider;
• by registered value letter with a description of the attachment;
• through the portal of public services or in personal account on the website of the Federal Tax Service;
• by visiting the tax office, in this case, a power of attorney will be required for the representative of the organization.

The IFTS at the place of registration, without the participation of the taxpayer, transfers information to the tax service at the place where the unit was opened. The subdivision is registered with the same TIN as the organization itself, but with a separate checkpoint. Notification of the registration of the OP can be obtained from the Federal Tax Service, which registered it after 5 working days: this is the time allotted for registration under the law.

Separate subdivision - instruction
We continue the series useful instructions. Let's briefly digress directly from the registration of legal entities in an adjacent area and talk about a separate division. A separate division occupies a special position in the structure of the organization, allowing you to easily and quickly start work at a distance from the head office.

1. As follows from Art. 11 of the Tax Code of the Russian Federation, “a separate subdivision of an organization is any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped. A separate subdivision of an organization is recognized as such, regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents organization, and from the powers vested in the specified unit.At the same time, the workplace is considered stationary if it is created for a period of more than one month.
Under the workplace, according to Art. 209 of the Tax Code of the Russian Federation, implied
a place "where the worker is required to be or where he is required to travel in connection with his work and which is directly or indirectly under the control of the employer."
The clarifications of the Ministry of Finance and arbitration practice indicate that "territorial separation" means the location of the EP in a tax jurisdiction other than the head office. If the company is registered with the IFTS No. 19, and the workplace is on the territory of the IFTS No. 26, then it is necessary to register the OP with the IFTS No. 26. In reality, it also happens that even if the workplace is located on the same street (the second warehouse, for example), as the head office, the tax office may require registration of the OP. Whether or not to argue with such IFTS is up to you.

As can be understood from the above two norms, a separate subdivision (hereinafter - OP) can be both a retail outlet and a medical office, it is important that we are talking about a permanent workplace (i.e. created for a period of more than 1 month) and not located at the location of the legal entity.
A rather short and lengthy definition of an OP still makes it possible to distinguish it from a branch and a representative office: an OP simply does not have such broad functions (representation and protection of interests, as indicated in Article 55 of the Civil Code of the Russian Federation), and therefore there is no need to amend the charter .

2. So, the company has a certain office (for example, in another Moscow region), this office implies permanent jobs, so it's time to file a notice of registration. This must be done within one month from the date of creation of the workplace, and the date of creation of the workplace may be the actual start of work.
Due to the fact that it is extremely difficult to determine the beginning of the actual work of the OP, the generally accepted date of creation is the corresponding order on the creation of the OP. In addition to the creation, the order may indicate the responsible person and the head of the OP, but these are purely internal affairs of the company that are not of interest to the tax authorities.
To register the OP, you must submit a special message in the form - C-09-3-1 (the form is attached to the post at the end of the article). It is filled in elementary:

We indicate the TIN, KPP, PSRN, the name of our organization. In the column "code of the tax authority" we indicate the code of the IFTS, in which the organization is registered, to the same IFTS and submit our message.
In the "number of separate subdivisions" column, we indicate the required number and the corresponding number of pages per EP - in one fell swoop, we can register even ten OPs.
In our example, we register only 1 OP. Due to such modesty, our message is composed of only two pages, which we indicate in the required field.
Below the line below, fill in only the left block. Here we indicate the person who signs the message, in our case this is the leader, CEO organizations. Phone and e-mail for communication can be specified (for decency), but otherwise there should be no problems.
Now let's move on to the page dedicated to the OP. As I said, there can be several of these pages if more than one OP needs to be registered.

In the upper part we fill in (usually the form itself fills in these fields) the fields with the TIN and KPP, we number the page.
Since we are only creating a OP, we do not put any numbers in the "Reports" field, nor do we indicate the OP checkpoint - we simply do not have it.
In the large field below, you can enter the name of the OP. This is a purely personal matter, you can do without a name at all. But if there are several OPs, it is better to bring them to some uniformity in order to somehow distinguish and not get confused in the names.
Then we proceed to fill in the address. Here we must indicate the address of the location of the OP, most often this is the address of the premises for which the lease agreement is concluded. Please note that in some cases the fields "District" and "City" are not filled in - this is true for Moscow, St. Petersburg, and now also Sevastopol.
After the address, indicate the date of creation. Of course, it is best to indicate the current date, if the accounting and personnel department allows it, so as not to run into fines. About them a little later.

The completed message is signed on the first page by the applicant, stamped, on the second and all subsequent pages the applicant simply signs. There is no need to staple the message, just staple it.
It is recommended to attach a copy of the order for the creation of the OP to the message. If the message is submitted by a representative, then a power of attorney for the representative should be attached to the message and a copy of the order. It is also recommended to make a copy of the message in advance to mark the employee of the Federal Tax Service on the acceptance of the document.
The message can also be submitted remotely. The program of the Federal Tax Service "Legal Taxpayer" allows you to send a message via an electronic channel - the program generates a message in XML format, which can be sent to the IFTS, having assured the EDS, through the same Taxcom. The program is not the easiest to learn, therefore, if we are talking about creating one OP, it is easier to do it in paper form.

3. After 5 working days, the EP must be registered, about which the Federal Tax Service, on the territory of which the OP is registered, will issue a notification. From time to time there are failures in communication between the two IFTS, therefore, for greater fidelity, it is better to call back to both IFTS on the 5th day and find out how things are.
Do I need to register the OP with the FSS and the PFR? No, if the OP does not have its own balance sheet, current account and independent payments in favor of employees.

As for responsibility. Frankly speaking, in practice I did not encounter responsibility for the untimely notification of the Federal Tax Service about the creation of the OP, but nevertheless it is provided for:
- Clause 1 of Art. 116 of the Tax Code of the Russian Federation (a fine of 10,000 rubles);
- Clause 1 and Clause 2 of Art. 129.1 of the Tax Code of the Russian Federation (a fine of 5,000 rubles for the first violation during the year and 20,000 rubles for the next one during the year);
- Clause 1, Article 15.3 of the Code of Administrative Offenses of the Russian Federation (fine up to 1000 rubles for the head of the organization).

However, given the simplicity of registering an OP, it would be completely inappropriate to run into such rare fines.
Good luck!

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 at the right direction Ltd. is rapidly developing and gaining 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 team will help you with this. step-by-step instruction.

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 indicated during registration requires the opening of a separate division.

A separate subdivision is a remote place of 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:

1. An untimely or temporary employment contract for a period of more than 1 month has been concluded with the employee.
2. The office space is controlled by you.
3. 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:

1. Understand that you are registering exactly a “isolation”, and not a branch (it has a completely different registration procedure).
2. 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".
3. Notify the tax authorities where the LLC was registered about the opening of a "isolation" in the form No. C-09-3-1.
4. If the division has its own dedicated balance and account, then put it on tax records with regional authorities within 30 days.
5. 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:

1. The activities of the branch are recorded in the statutory documentation of the LLC. Moreover, if the charter says that the 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.
2. The parent company keeps a documented statement of representation.
3. The company appoints the head of the division, who carries out his activities under the power of attorney from the parent company.
4. Within the branch there are rules and regulations that govern its activities.
5. 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:

1. 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).
2. 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 the 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:

1. Tax registration certificate.
2. Notification that the legal entity is registered with the territorial FIU.
3. A copy of the opening order and regulations.
4. Supporting documentation that the unit has its own account and maintains a separate balance sheet.
5. Application for registration.

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

1. Certificate of registration and tax registration (copy certified by a notary).
2. LLC registration certificate (certified copy).
3. Registration notice that you are the main insurer of the parent organization (issued by the FSS).
4. Letter from Rosstat.
5. Notification that a separate subdivision is tax registered.
6. 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.