The owner of a company with the organizational-legal form of "individual entrepreneur" can be only one individual. For two or more people, Russian law is allowed to open a Limited Liability Company. Two registered individual entrepreneurs can enter into a partnership and share the profit among themselves.
It is necessary
- - documents of the owners;
- - application in the form of P11001 and p21001;
- - the decision to establish an LLC;
- - memorandum of association;
- - documents confirming the payment of state duties;
- - the form of a simple partnership agreement;
- - Tax Code of the Russian Federation;
- - Civil Code of the Russian Federation.
Instructions
Step 1
If, on reflection, you decide to open an enterprise with the organizational and legal form of a Limited Liability Company, then you should draw up a protocol. The document prescribes the decision of the founders to establish an LLC. The minutes are signed by both participants, one of them being the chairman and the other the secretary of the board of founders.
Step 2
Draw up the charter of the company, in which indicate the name of the Company, the size of the authorized capital, and other conditions required by the federal law on LLC. Sign a memorandum of association, which sets out the specifics of the distribution of shares in the capital of the organization.
Step 3
Fill out an application for state registration of a legal entity (form P11001 is used). Enter information about both founders (personal data, passport details, address of residence) on sheets A of this form, which should be printed in duplicate, since the company has two members.
Step 4
Pay the state fee, a receipt for its payment, the above documents, submit the completed application to the tax authority. Get a receipt for their receipt from the tax officer who accepted the documents. Within 5 days you will be able to receive a certificate of registration and will be entitled to carry out activities.
Step 5
If you chose to register two companies as individual entrepreneurs, then decide on the types of activities that both firms will carry out. For each organization, fill out an application on the p21001 form, where you enter information about the owners. Pay the state fee (when registering an individual entrepreneur, its size is 400 rubles).
Step 6
According to articles 180, 278 of the Tax Code of the Russian Federation, you have the right to draw up an agreement on joint activities (it is also called a simple partnership agreement). It is concluded in order to make a profit. Each individual entrepreneur must make his own contribution, its cost is prescribed in the contract. If this is not indicated, the shares are considered equal. The contract is drawn up for a specific period or for an unlimited period. Moreover, the responsibility of the comrades is prescribed, as well as the grounds and procedure for terminating the contract. In a partnership, the parties have the right to charge VAT on the import of goods.
