How to open a private enterprise in Belarus. What is the difference between a PUE and an LLC? Authorized capital of PUE

A private unitary enterprise (PUE) is a popular organizational and legal form of commercial companies in the Republic of Belarus. The PUE has only one founder (he is also the owner of the property), and both an individual and a legal entity can act as a founder. It is also worth noting that in order to create a PUE, it is not necessary to be a resident of the Republic of Belarus.

Registration of PUE in Minsk

A unitary enterprise has a number of features compared to other organizational and legal forms used in the Republic of Belarus:

  • the possibility of registering an enterprise at the address of a residential premises owned by the founder, or in which the founder permanently resides;
  • for PUE, there is no minimum threshold for the authorized capital;
  • the name of the PUE is used only if the founder is an individual. Unitary enterprises established by legal entities additionally contain in the name the nature of their activity (for example, production);
  • PUE property is not divided into shares (shares, units) and belongs to the enterprise on the right of economic management.

PUE registration can be divided into the following stages:

  1. Coordination of the company name and determination of its location.
  2. Deciding on the size of the statutory fund, the timing and procedure for its introduction, preparation of the charter.
  3. Appeal to the Minsk city executive committee or local executive committee to pay the state duty and submit an application with a package of documents attached. When a positive decision is made, the executive committee simultaneously organizes the registration of the PUE with the Federal Social Protection Fund, the Inspection of Tax Inspection, Belgosstrakh and statistical agencies.
  4. After receiving the certificate of registration, you can order a print, open a bank account, purchase a book of comments and suggestions and a book of records of checks.

How to register a PUE on a turnkey basis

Independent communication with government agencies on the issue of starting a business carries certain risks: refusals to register, spending time visiting authorities and re-collecting documents in case of errors. Our team has extensive experience in preparing documents and communicating with government agencies. With us, you are guaranteed to open a PUE without any hassle. Leave a request and we will call you back to discuss the details.

Prices for PUE registration in Minsk

Package of documents

Oral consultation

Requisites for payment of the state fee

Writing an algorithm for further actions

Deadline - within 1 business day

Opening unitary enterprise"Full construction"

Oral consultation

Name approval

Preparation of a decision on the establishment of a unitary enterprise

Preparation of the charter of a unitary enterprise

Preparing an application for state registration

Writing charter to disk (for the executive committee)

Payment of the state fee by our forces at your expense

Escort to the registration authority for submission of documents

Accompaniment for ordering printing and filling out documents

Preparation of personnel documents for the head and accountant

Preparation of documents for opening a bank account

Support for opening a bank account

Preparation of documents for the initial application to the IMNS

Book design (revisions, comments and suggestions)

+ gift

Deadline - within 7 working days

Additional expenses

  • Registration fee legal entity– 27.00 Belarusian rubles
  • The cost of making a seal is 40.00 Belarusian rubles.
  • Expenses for the purchase of books of comments and suggestions and checks and revisions, bank commissions for cash transfers - 10.00 Belarusian rubles.
  • Search for a legal address - 50.00 Belarusian rubles.
  • Authorized fund companies - from 1.00 BYN. (there is no minimum and maximum size of the authorized capital of a unitary enterprise)

Price increase conditions legal services and their coefficient:

  • When rendering legal services with a visit to the Customer - 1.2.
  • When rendering legal services outside of Minsk - 1.3.
  • When providing services to non-residents of the Republic of Belarus - 1.5.
  • For urgency in the provision of legal services - 1.5.
  • For the provision of legal services on weekends and holidays - 1,5.
  • For the provision of legal services to a non-resident of the Republic of Belarus - 1.5.
  • Each time, at the initiative of the Customer, changes (additions) are made to the prepared documents in connection with a change in the Customer's position (opinion), circumstances, places, etc. - 1.5.
  • *The coefficient is applied to the prices indicated above.

    *Additionally, the Customer pays all costs associated with the provision of services (travel, accommodation, travel expenses, etc.) documented.

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    When entering into an agreement for subscription service from 6 months - discounts up to 20% of the cost for additional services

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    When ordering the service of registering a legal entity, a month of accounting or legal services is free!

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    FAQ

    Is it possible to register a unitary enterprise at a home address?

    The location of a unitary enterprise may be residential premises if it belongs to the founder on the right of ownership (is in shared or joint ownership) or the founder constantly resides in a dwelling (with the exception of a dwelling of the state housing stock), as evidenced by a mark in the identity document, or information in the registration card (house book). Please note that temporary registration does not give the right to place a legal address in the apartment. At the same time, production activities in a residential area are not allowed.

    What information should be provided to lawyers in order to start preparing documents?

    — Agree on the name of the unitary enterprise. The name is coordinated by the founder with the passport. It is possible to check matches in advance if you enter the name in the search form on the egr.gov.by portal. You can also agree on the name using the same Internet portal.
    - Find a legal address. By the time of registration, it is obligatory to have a legal address. A letter of guarantee is not required.
    – Collect information about the founder (passport pages 31, 33, “registration”, mobile phone number, e-mail).
    - Decide on the size of the authorized capital. For a unitary enterprise, the size of the authorized capital is established by the founders themselves (there is no minimum size). The term for making deposits is 1 year from the date of registration.
    — Determine the types of activities to be carried out.
    — Determine the candidacy of the director (passport page 31, 33, "registration", mobile phone number, e-mail). Specify the duration of the contract with the director (from 1 year to 5 years), special conditions, vacation duration, salary payment period, other optional.
    — Make decisions on the system of taxation of UE.

    What is better for me to open a unitary enterprise or LLC?

    Each of the legal forms has its pros and cons. You can read more about them in our article “Choosing between an enterprise and an LLC”.
    Our company will be happy to provide you with a full range of high-quality legal services for the creation of both an LLC and a unitary enterprise. The choice is yours alone.

    What can be used to form the authorized capital of a private enterprise? When should it be formed?

    The contribution to the statutory fund can be monetary and non-monetary (property). A contribution to the authorized capital of a unitary enterprise may be things, including money and securities, other property, including property rights, or other alienable rights having an assessment of their value. The authorized capital of a unitary enterprise is formed by the founder in full within 12 months from the date of state registration of the unitary enterprise.

    February 8, 2019 9163

    Partner news

    “I can account for every million I make, except the first one,” is a phrase usually attributed to John D. Rockefeller when they try to hint at the difficulties in starting a business. To avoid them, it is better to start your journey by registering a legal entity. Today it can be done online. So, Alfa-Bank promises online registration in 15 minutes. You just need to enter your data, after which it remains to print automatically filled out documents and take them to the executive committee.

    IP or company?

    The first thing the service offers to do is to decide on the organizational and legal form. There are three types to choose from: IP, PUE and LLC. These are the most common types of legal entities in Belarus, which cover 90% of the business needs for work and their legal protection. If you translate these abbreviations into human language, you get an entrepreneur and a small business company.

    It is better to become an entrepreneur if you are planning a small personal business for the provision of services or the sale of goods. How small? In principle, the income of an individual entrepreneur is not limited by anything, but in order to pay 3% or 5% on the simplified taxation system (STS), the revenue for 9 months of work should not exceed 152 thousand rubles. This is approximately 16.8 thousand BYN per month. In addition, there are a number of restrictions on who cannot work under the simplified tax system, it is better to read more about this in paragraph 5 of article 286 of the tax code of Belarus.

    Some more information about USN. With a simplified system, individual entrepreneurs have the opportunity to work with VAT and pay 3% tax on revenue and without VAT, then the tax will be 5%. In addition, there are a number of taxes from which the individual entrepreneur is not exempt. These are various state duties, fees, real estate tax and a dozen other payments. Detailed list can be found.

    You also need to keep in mind that an individual entrepreneur is liable for obligations with all his property as an individual, and no more than 3 people can be hired as a staff.

    IP registration

    At the first stage, the system will prompt you to enter your name, phone number and e-mail address, where the documents for registration will then come.

    At the next stage, there will already be more detailed form to fill in: full name, address of registration, passport data and social security number. Then you will need to select the type of activity and receive completed documents for email. Of the documents for registration, you will need an application, a 3x4 photo, a passport (or residence permit) and a receipt for payment of the state duty (0.5 base value).

    After that, you need to print out the documents, sign the application and go to the executive committee with your passport and photo. Usually, the registration procedure takes no more than one day - the Executive Committee will issue a Certificate of State Registration of IP. In addition to the certificate, you will also have to go to the tax office at the place of registration and register. There you also need to choose a taxation system - USN or general - and purchase a book of comments and suggestions and a book of checks.

    As you know, Belarus is now becoming an IT country. Therefore, you can also register an individual entrepreneur online through the web portal of the United state register. However, there is one big BUT. To do this, you need to go through authorization on the portal using the key of the electronic digital signature. And getting it is a whole quest and at least more than 50 rubles of expenses. We leave detailed instructions for the strong-willed and owners of Internet Explorer version 9.0.

    When all procedures are completed, the bank manager will bring the documents for opening an account.

    PUE registration

    PUE is a private unitary enterprise with one founder. Unlike an individual entrepreneur, a PUE is not liable for the obligations of its founder.

    It's already a level small business with the ability to hire an unlimited number of employees.

    To register it, you will need a whole package of documents:

    • Statement
    • Founder's decision
    • Charter
    • Electronic copy of the charter
    • Founder Questionnaire
    • State duty payment receipt (1 base)

    All these documents will be generated by the system after filling in the appropriate fields on the site. Here are a few subtleties to be aware of during the registration process:

    1. The agreed name is reserved in the USR for a month. Within this period, you need to submit documents for registration of a PUE with this name or you will have to agree on a new name.
    2. If you register a PUE in a residential area, then utility bills will be paid at the rates for legal entities (they are much higher).
    3. Any changes in the charter must be registered, so it is better to write down all the important points right away.
    4. There is no minimum size of the authorized capital of a PUE, the founder himself decides what his contribution will be. But the statutory fund can only be created in monetary terms and in Belarusian rubles.
    5. Registration of a PUE in a state agency takes place in one day
    6. Since February 23, 2017, legal entities in Belarus have been allowed not to use a seal on documents, however, in practice, both government agencies and contractors continue to require it.
    7. In order to work under the simplified tax system, the company must have worked for the last 9 months on average no more than 100 people, and revenue should not exceed 1,159,800 rubles for the same period.

    As in the previous case, in order to register a PUE, you will have to purchase a book of comments and suggestions and a book of checks. After passing all the formalities, it remains to open a bank account.

    LLC registration

    LLC is a limited liability company, or a full-fledged company, which can be created from 1 to 50 founders. This form of organization is used by both start-ups and big companies with a staff of several thousand people. The key difference of this form of ownership is the ability to create a company with several partners. The main thing is to clearly prescribe their shares. An LLC is not liable for the debts of its founders, but it is possible to impose a penalty on the share of the founders in the LLC.

    To register a company on the Alfa-Bank website, you need to fill in a number of fields that will be used to create required documents:

    • Statement
    • The decision of the constituent assembly
    • Charter
    • Electronic copy of constituent documents
    • Founder Questionnaire (for each of the founders)
    • State duty payment receipt (1 base for the first LLC)
    • Name approval certificate

    In the registration of an LLC there are a lot of things in common with the registration of a PUE, but there are also some peculiarities. Here they are:

    1. LLC can only be registered in non-residential premises. At the same time, the tax authorities are suspicious of legal addresses without the actual location of the company there.
    2. As with a private unitary enterprise, all changes to the charter of an LLC must be registered, so it is better to initially take into account all the important provisions on the work and the role of the founders in it.
    3. To create a company, you need a decision of the constituent assembly, at which all the founders will be listed and their shares in the authorized capital of the enterprise will be indicated.
    4. The contribution of the founders to the statutory fund can be made both in monetary and non-monetary form.
    5. The charter of the company may provide that the shares of the founders will not be proportional
      1. the value of the contribution to the statutory fund
      2. the number of votes held by a participant in general meeting
      3. distribution of company profits
    6. By decision of the company's participants, it is possible to create a board of directors (supervisory board), which will make key decisions in the management of the company. This should also be spelled out in the bylaws.

    Also, to register an LLC, you will have to purchase a book of comments and suggestions and a book of checks. To work under the simplified tax system, the company must meet the same requirements: revenue should not exceed 1,159,800 rubles for the last 9 months, and the average number of employees for the same period should not exceed 100 people.

    After receiving a certificate of state registration and registration with the tax office, you can open a bank account.

    By the way, this is an online service for creating all documents for registering a company or individual entrepreneur. You can get a package of documents for opening an individual entrepreneur, creating a private unitary enterprise or LLC. The main thing is to carefully and correctly fill in the required fields in the form on the site. After that, the specified e-mail will receive all required package documents. It will need to be taken to the local executive committee and paid the standard state duty. During the day you will receive a certificate of state registration, and within 5 days you will be registered with the tax office. For work, all that remains is to open a bank account, and you can specify a convenient date and time so that the Alfa-Bank manager himself comes to you with the necessary documents.

    This is the performance of all actions to create a company WITHOUT Founders. Those. You have concluded an agreement with us, provided powers of attorney, other necessary information, and then we do everything. Currently, in Minsk, a turnkey PUE registration service is widespread, when you prepare documents and assign a lawyer to accompany you to the registration authority, and at best also to the bank. We believe that such a registration service also takes place, but does not make practical sense for the client. Therefore, we recommend that you take this nuance into account when analyzing prices for registration services.

  • What do you need to know about PUE?

    1. A unitary enterprise is an enterprise created by an individual or legal entity.
    2. An individual may be a citizen of the Republic of Belarus, or a foreign citizen, or a stateless person.
    3. A unitary enterprise created by an individual differs from an individual entrepreneur primarily in the presence of signs of a legal entity. In particular, a unitary enterprise must have a charter and a charter fund.
    4. PUE can carry out its activities only from the moment of state registration.
    5. The founding documents of the PUE are the charter.
  • What is the difference between LLC and PUE?

    The main difference between an LLC and a PUE comes down to the following:

    The property acquired by the LLC (including the contributions of the founders) is owned by the LLC. those. The founder cannot take and take away such property from the LLC.

    The property acquired by the PUE (including the contribution of the founder) belongs to the PUE on the right of economic management, and to the Founder on the right of ownership. And for certain reasons, the Founder of the PUE, by his decision, can "withdraw" almost any property from the unitary enterprise.

    It is much easier for the founder of an LLC to go out of business than for the owner of a unitary enterprise. A member of an LLC can at any time either sell his share in the LLC, or simply write a statement of withdrawal and, from the moment the company receives the application, no longer be its member.

  • What is the size of the state fees for registering an LLC?

    One base value (as of 06/01/2018 - 24.5 Br)

  • What is the minimum authorized capital of a PUE?

    Minimum and maximum size the authorized capital of PUE is not established by law. those. the founder determines it himself.

  • Can a director in a PUE keep accounting records?

    The director of a PUE can keep accounting records and draw up reports personally if the Enterprise is a microorganization (employee capacity up to 15 people) and the Director meets the following requirements:

    1) the presence of higher or secondary specialized education, which, in accordance with the legislation of the Republic of Belarus, gives the right to work in the specialty of an accountant, and at least three years of work experience in the specialty of an accountant;

    2) the absence of an outstanding or unexpunged conviction for committing a crime against property and the procedure for exercising economic activity.

  • In this article, I will help you get acquainted with the detailed and step by step instructions on registration of a private unitary enterprise. You will carry out such a procedure yourself if you carefully study the entire algorithm of actions, which will be presented below. All information will be presented in the most accessible language for you.

    Have you decided to choose such a form of legal entity as PUE for doing business? This means that your choice is justified by those goals and objectives that are feasible through activities precisely through the organizational and legal form of this type.

    Before starting questions PUE registration Let's remember what PUE is as an organizational and legal form of doing business in the Republic of Belarus.

    A unitary enterprise is commercial organization not endowed with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise (Article 113 of the Republic of Belarus).

    PUEs can only be participants and investors in limited partnerships with the permission of the owner of the property. Unitary enterprises are not entitled to contribute as a contribution to the statutory fund of economic companies or partnerships, real estate belonging to it on the right of economic management without the consent of the owner.

    Also, the PUE is not entitled to sell the real estate belonging to it on the right of economic management, lease it, pledge it, make it as a contribution to the charter fund of economic companies and partnerships, or otherwise dispose of it without the consent of the owner. The rest of the property belonging to the enterprise, it manages independently.

    The owner of the property under economic management decides the issues of creating a unitary enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints the head of the enterprise, exercises control over the use for the intended purpose and safety of the property belonging to the enterprise.

    The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise he created.

    The owner of the property is not liable for the obligations of the PUE, except in cases of bankruptcy of the enterprise due to his fault.

    The founding documents of the PUE are the charter, approved by the owner of the enterprise.

    The similarity with an individual entrepreneur lies in the fact that the founder, like a person with the status of an individual entrepreneur, is the sole owner of not only the enterprise, but also the property assigned to it (cash).

    The management body of the PUE is a head appointed by the owner or an authorized person.

    A private unitary enterprise in Belarus has the right to be reorganized into economical society or partnership, and production cooperative in order, established by law and by agreement of the parties.

    The maximum number of PUE participants is one individual or legal entity.

    And now consider the procedure for registering a PUE.

    Step 1. We prepare a package of necessary documents

    After you have the idea to register a PUE, you must collect and prepare the following documents:

    1. The decision to create a PUE (it is necessary in order to create a temporary bank account).

    2. Certificate of approval of the name of the legal entity (you will need it to create a charter). For such a certificate, you need to apply to the city (regional) executive committee with an application. As a rule, the name is agreed on the day of the application.

    3. Letter of guarantee on the provision of a legal address. Any PUE must have a legal address. If you do not own such premises in which you will carry out the activities of your enterprise, then you need to think about renting a premises with the provision of a legal address. After a suitable landlord is found, you will take letter of guarantee that he undertakes to provide premises after the registration of the enterprise. This document is required to create a charter and guarantee the lease after incorporation.

    In order not to return to this issue again, in this paragraph we will consider a frequently asked question: can the legal address of a PUE be the home address of residence. According to paragraph 5 of the Regulations on state registration and liquidation (termination of activities) of business entities, approved. By Decree of the President of the Republic of Belarus No. 11 dated March 16, 1999, the location of a private unitary enterprise may be a residential premises (apartment, residential building) of an individual - the owner of the property of a private unitary enterprise (hereinafter referred to as residential premises) in one of the following cases:

    - the dwelling belongs to him by right of ownership (is in shared or joint ownership) - with the consent of another owner (all owners), as well as all adult members of his family (and family members of all owners) living in this premises;

    - he permanently lives in a residential building (with the exception of residential premises of the state housing stock), as evidenced by the appropriate stamp (registration stamp at the place of residence) in the passport or information in the registration card (house book), - with the consent of the owner (all owners) residential premises of a private housing stock, as well as all adult family members of the owner (all owners) living in this premises.

    In this case, the owner of the residential premises is charged for public utilities and other payments related to the operation of such premises.

    Implementation production activities(performance of work, provision of services) in a residential premises that is the location of a private unitary enterprise is not allowed without transferring this premises to a non-residential one in the manner prescribed by law.

    4. Charter in 2 copies and 1 electronic copy. After the name of the future company is agreed upon, and the legal address is determined, you can begin to create a charter (information is entered into the charter). This is the most important document, because on the basis of which the organization operates. The charter is highly recommended to be ordered from lawyers, since it is almost impossible to prepare the correct charter of the company on your own without special skills.

    5. Receipt of payment of the state fee. In accordance with tax legislation the state duty for registration of a PUE is 5 base units. You can pay when contacting the registration authority.

    6. Application prescribed form for registration. It is also filled in when applying.

    7. Order on the timing of payment wages. This document is required to open a current account. However, not all banks need such an order. If you have decided in which bank a current account will be opened, it makes sense to clarify whether they need this order.

    This is the entire list of documents that must be prepared before applying for registration.

    Step 2. We form the Authorized Fund and open a temporary account

    The minimum size of the authorized fund of a unitary enterprise is not determined by legislation and may be established by decision of its founder.

    Before the state registration of a unitary enterprise the authorized capital must be formed in full. The contribution of the founder to the statutory fund may be things, including money and securities, other property, including property rights, or other alienable rights that have an assessment of their value. To form the authorized capital of a private unitary enterprise, a temporary account is opened until the moment of its registration.

    Choosing a suitable bank is quite an important step in registering a PUE. Different banks offer completely different terms of service for legal entities. Therefore, it makes sense to carefully study the offers from banks and choose the most suitable for your activity. Even before applying to the registration authority, it is necessary to form the Authorized Fund: determine the size of the authorized fund, open a temporary bank account and deposit funds. When you contact the bank, you will be provided with all necessary information and documents for this operation.

    Step 3. We pay the state fee for the registration of PUE

    Step 4. We apply to the registration authority and submit a package of necessary documents

    After collecting the documents, we turn to the registration authority. We provide the following documents: Charter in 2 copies + 1 electronic copy, application, receipt of payment of the state fee. On the same day, you can receive the Charter with a seal, which confirms the fact of registration. Within five working days, the company will be registered with other authorities (FSZN, Belgosstrakh, Inspectorate), and you will be able to pick up all the documents necessary for further work.

    Documents are submitted to the executive committee at the location of the PUE (legal address).

    To register a PUE, the personal presence of the founder with a passport of a citizen of the Republic of Belarus is required.

    Registration of a PUE is carried out on the day of applying to the executive committee - you will be given one copy of the charter of the enterprise with a stamp on registration in the Unified State Register of Legal Entities and individual entrepreneurs. The USR number on the stamp corresponds to the company's UNP number. From this moment, a legal entity in the form of a PUE is considered to be created and you can proceed to the next steps.

    Step 5. Ordering a print

    After applying to the registration authority, it is necessary to make a seal of the enterprise. To do this, you need to contact the organization that carries out such activities. In order to order the production of a seal, you must provide: Charter with the stamp of the registration authority (original), a statement from the director of the PUE (can be written during the appeal), a sketch of the seal signed by the director (also created when applying). Usually the seal is made within a few days, however, for an additional fee, the seal can be made within a few hours.

    Step 6. Opening a current account

    After you have made a seal, you need to open a current account. To do this, we apply to the bank (in which the temporary account was opened) with a statement.

    You need to provide the following documents: a copy of the Charter (it is possible without notarization), a card with a sample signature of the director and a seal (issued at the bank when applying).

    The above actions are all that can be done until all the documents from the registration authority are ready. After five working days, we contact the registration authority and pick up a package of documents. After that, we can assume that your company has passed the state registration.

    In addition to the above actions, you need to visit a number of government agencies. Listed below are the names of organizations and a package of documents that must be prepared before the first visit.

    FSZN (fund social protection) . The list of documents that is required for the first visit to the Social Security Fund after the registration of the enterprise: a copy of the certificate of state registration (mandatory certified by the director), a copy of the company's charter, a copy of the director's passport (pages 31, 32, also certified), a copy of the decision to establish a PUE (certified ), a copy of the order on the timing of payment of wages.

    IMTS (tax authority). As a rule, during the first visit to the tax authority, you must take the following package of documents with you: a copy of the certificate of state registration (mandatory certified by the director), a copy of the Charter (also certified by the director), a copy of the director's passport (page 31, 32, necessarily certified) , a copy of the decision to create a PUE, a copy of a document from the executive committee confirming registration with the tax authority, an application for the application of a simplified taxation system (if such a taxation system is chosen), two folders, a binder, a book of records of inspections and audits (stitched and sealed, we indicate the director on page 46. This book can be purchased in free sale). In the tax authority we receive a book of comments and suggestions.

    Belgosstrakh. We call Belgosstrakh and clarify the package of documents that must be provided, because. Different regions may require different documents. As a rule, you need to provide information about the director. Also here the manager needs to undergo training on "Labor Protection".

    This is such a difficult path you need to go through in order to register a PUE. And, probably, it makes sense to consider in this article a few points regarding whether it is worth opening a company on your own (without involving lawyers).

    Advantages of self-registration of a company:

    1. Starting a business in the form of a PUE, you directly delve into all the nuances of the enterprise, from its registration to making a profit. Already from the first steps, you will begin to get acquainted with the specifics of the activities of state bodies, get acquainted with the employees of the executive committee, and personally talk with your tax inspector. All this will allow you to own a large amount of information that you will undoubtedly need in your work.

    In the future, this can greatly simplify your activities - at least you will know who to contact for certain issues.

    2. Self-registration of the enterprise will significantly save your cash. Without resorting to the help of lawyers when registering a PUE, you will save from 100 to 300 USD, which for many at the initial stages of doing business is not such a small amount.

    Disadvantages of self-registration of an enterprise:

    1. You lose a lot of personal time. If you need to register an enterprise quickly, for example, in one day, then without the help of specialists you are unlikely to succeed.

    Self-registration of an enterprise, as a rule, is associated with a lot of time and effort, since it is always difficult to start something new.

    2. Errors in the preparation of documents. Situations are frequent when constituent and personnel documents enterprises contain errors. These errors, when detected by the regulatory authorities, lead to penalties, bringing to administrative responsibility under the Code of Administrative Offenses of the Republic of Belarus.

    And, if the regulatory authorities reveal inconsistencies in the constituent documents, your company may be liquidated by a court decision, and all proceeds for the period of activity will be collected to the budget.

    3. You won't get professional legal advice. When registering or preparing documents, a lawyer - in addition to the charter and protocols - will advise you on which taxation schemes to choose, advise contractual circuitry, and also help answer many of your questions.

    Which option is the best choice for you! If you wish, you can apply for

    Taxes to be paid

    They often send situations in which they ask what taxes will need to be paid during the operation of the enterprise.

    If your company will use a car in its work, as well as if your company will have an appropriate amount of waste, then in accordance with Art. 2 of the Law of the Republic of Belarus dated December 23, 1991 No. 1335-XII “On the tax for the use natural resources(environmental tax)" taxed volumes withdrawn in environment emissions (discharges) of pollutants; volumes of production wastes placed at waste storage facilities and (or) waste disposal facilities, volumes of placed goods placed under the customs regime of destruction and having lost their consumer properties, as well as waste generated as a result of the destruction of goods placed under this regime.

    If your company pays for the purchased goods to a non-resident (foreign organization) registered in an offshore zone or to a bank account in an offshore zone, then according to the Decree of the President of the Republic of Belarus dated March 12, 2003 No. 104, you will be charged an offshore fee.

    According to Art. 2 of the Law of the Republic of Belarus dated December 23, 1991 N 1337-XII "On real estate tax" tax is levied on the value of fixed assets that are property or in possession. Fixed assets include a car, office furniture, office equipment and some stationery. According to paragraph 2 of the Decree of the Ministry of Finance of the Republic of Belarus dated December 12, 2001 No. 118 for the purposes accounting fixed assets include the assets of the organization with the simultaneous fulfillment of the following conditions:

    having a material-material form;

    used during a service life of more than one year;

    the unit value of which at the time of acquisition exceeds the amount determined in accordance with the Decree of the Ministry of Finance of the Republic of Belarus dated March 23, 2004 No. 41 “On setting the limit for classifying property as individual items in working capital”;

    if the organization does not intend to resell these assets at the time of accounting.

    Almost the entire list of taxes (fees) is contained in Article 8 of the Tax Code of the Republic of Belarus dated December 19, 2002 No. 166-Z).

    1. Republican taxes (fees). Republican taxes, dues (duties) include: value added tax; excises; income tax; income taxes; income tax from individuals; environmental tax; taxes from users of natural resources; property taxes; land tax; road taxes and fees; customs duty and customs fees; stamp duty; offshore fee; consular fee; National tax; registration and license fees; patent fees.

    2. Local taxes (fees). Local taxes and fees include: retail sales; service tax; advertising tax; user fees.

    This list is not exhaustive. So it does not provide for a fee to the republican fund for the support of agricultural products, a tax on the purchase of automobile Vehicle and etc.

    Whether your company will be required to pay this or that tax (fee) depends on the specific situation.

    I hope you now know how to create and register a PUE.

    Good luck with your business and more clients!

    Speciality - Public administration and law; qualification - lawyer. From 2008 to 2012, she was a consultant at the Public Legal Reception Office for providing legal assistance to low-income citizens of the Academy of Public Administration under the President of the Republic of Belarus.

    Agree on the name of the organization. The registration authorities (Minsk City Executive Committee and the executive committees of the regions) are responsible for coordinating the names. There are certain requirements for the names of PUEs:

    The name of a legal entity that is similar to the one already registered so much that it can lead to the identification of the corresponding legal entities cannot be registered;

    Its names will be agreed upon, containing: official names of states; names containing abbreviations coinciding with generally recognized ones, etc.;

    If you want to agree on the name of an organization that contains the names of already existing legal entities, you must obtain permission from the existing legal entity.

    The name of the PUE must contain an indication of the nature of the enterprise's activity (trade, provision of services, etc.).

    Decide on the location of the PUE, the so-called . The location of a legal entity is determined by the location of its permanent executive body. The location of the PUE may be the residential premises of the founder of the PUE. It must be remembered that this will increase the utility bill at times.

    Decide on the size of the authorized capital of a unitary enterprise PUE. Currently, the legislation does not impose requirements on the minimum size of the authorized capital of a PUE. Thus, the size of the authorized capital can be determined by the founder in any amount. The authorized capital must be formed within 12 months after the state registration of the PUE

    Prepare founding documents - Charter of the PUE, as well as other documents for submission to the registration authority.

    Pay the state fee- 25.5 Belarusian rubles (1 base unit).

    Register the PUE with the registration authority. Registration is carried out on the day of submission of documents. A private unitary enterprise (PUE) is considered established from the moment of its state registration.

    A good start to a new business!

    We open PUE on a turnkey basis- as a result, you get a ready-made company (with a current account, a seal, issued by the head and chief accountant, registered with tax and other authorities). In addition, when opening an organization with us, we do not charge additional fee we advise on issues related to starting a business: taxation, licensing, etc. We provide assistance in obtaining a legal address.

    You can also use the service of preparing all the necessary documents for opening a PUE. The cost of preparing all the necessary documents for opening a private unitary enterprise, including consultation on opening unitary enterprise- 100 Belarusian rubles