How to organize a farm from scratch: the nuances of starting an agribusiness. How to open a farm (KFH) from scratch: step by step instructions What documents are needed for a farm

In accordance with paragraph 3 of Art. 1 of the Federal Law of June 11, 2003 a peasant (farm) economy (hereinafter referred to as a peasant farm) carries out entrepreneurial activities without forming a legal entity. Such an economy is considered to be created in accordance with Art. 5 of the named Federal Law from the date of its state registration in the manner prescribed by the legislation of the Russian Federation.

Paragraph 2 of Decree of the Government of the Russian Federation of October 16, 2003 N 630 established that the state registration of a peasant farm is carried out in the manner established for the state registration of individuals as individual entrepreneurs. The head of a peasant farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the peasant farm (clause 2 of article 23).

From paragraph 3 of Art. 8 of the Federal Law of August 8, 2001 (hereinafter referred to as the Law on State Registration), it follows that state registration of a peasant farm should be carried out at the place of residence of its head.

State registration of KFH is authorized to be carried out by the Federal Tax Service of Russia (clause 1 of the Decree of the Government of the Russian Federation of May 17, 2002 N 319, clause 15 of the Decree of the President of the Russian Federation of March 09, 2004).

For state registration of peasant farms with the registering authority in accordance with paragraph 1 of Art. 22.1 of the Law on State Registration, it is necessary, in particular, to submit:

• an application for state registration signed by the applicant in the form P21002, approved by order of the Ministry of Taxation of the Russian Federation dated December 03, 2003 N BG-3-09 / 664. The applicant, in accordance with paragraph 1 of Art. 9 of the Law on State Registration, paragraph 2 of Art. 23 of the Russian Federation, the head of the KFH speaks, the authenticity of his signature on the application must be certified by a notary public;
• a copy of the passport of the head of the peasant farm as the main identity document of a citizen of the Russian Federation, or another identity document if the applicant is a foreign citizen or stateless person;
• document confirming the payment of the state fee. The state duty is 400 rubles (clause 8, clause 1, article 333.33 of the Tax Code of the Russian Federation).

If the main identity document of the head of the peasant farm does not contain information about his date and place of birth, place of residence, or he is a minor citizen, then it is also necessary to submit the relevant documents specified in subparagraphs "e" _ "h" of paragraph 1 of Art. 22.1.

In accordance with paragraph 2 of Art. 22.1 of the Law on State Registration, the accuracy of copies of documents submitted during state registration must be certified by a notary, unless the applicant submits it directly to the registration authority and simultaneously submits the corresponding document in the original to confirm the accuracy of such a copy. This original is returned to the applicant upon issuance by the registering authority under paragraph 3 of Art. 9 .

The application and other necessary documents are submitted by the head of the peasant farm to the registering authority directly or sent by mail with a declared value when it is sent and an inventory of the attachment (clause 1, article 9).

State registration is carried out within no more than five working days from the date of submission of documents to the registration authority (clause 3, article 22.1, clause 1, article 8 of the Law on State Registration). The decision on state registration, adopted by the registering body, is the basis for making the corresponding entry in the state register. Not later than one working day from the moment of state registration, the registering authority issues (sends) to the applicant a certificate of state registration of a peasant farm (clause 1 and clause 3 of article 11, order of the Ministry of Taxes of the Russian Federation dated December 03, 2003 N BG-3-09 / 664 ).

Experts of the Legal Consulting Service GARANT
Efimova Olga, Aleksandrov Alexey

Everyone has experience in home gardening, but not everyone runs the risk of starting their own business on the ground. But this is one of the most profitable areas of doing business, and I will tell you how to open a farm even from scratch. Moreover, there is a state program to support entrepreneurs who want to start farming.

Active development of farming was not observed until the relevant law was adopted in 1997, aimed at developing the agro-industrial complex. The Government did not stop there and further a program for stabilization and further development was adopted. Beginning farmers got the opportunity of preferential crediting and taxation.

This attracted the attention of young entrepreneurs who, within a few years, became successful farmers. Every year programs are developed to help develop farming in Russia. Young entrepreneurs receive grants and start their journey in the world of successful agricultural business. This is one of the few activities in the development of which the state is interested.

Many can cultivate the land, take care of livestock, but this is only in order to cover the needs of their own family. But it is on the basis of a personal household plot that now successful farmers start their business. Business can be run independently, or you can unite several yards on the basis of a joint activity agreement.

How to start farming

One solution is not enough. Moreover, it should be deliberate, balanced. I have helped many people do this. And I will say from my personal experience that the most stable and quickly made a profit are those who began to develop in several directions. But for a beginner, it's better to start small:

• poultry breeding;
• rabbit breeding;
• meat and dairy products;
• beekeeping;
• fisheries;
• growing vegetables;
• greenery cultivation.

These are the directions that one family of 2-3 people can get around. However, in order to engage in the implementation of the grown, registration is indispensable. It is necessary to collect a package of documents and submit to the local registration authority.

1. Application (P21002) for the registration of farming, notarized.
2. Photocopies of personal documents;
3. Notarized parental consent.
4. A copy of the birth certificate, which acts as confirmation that the farmer will not leave his venture.
5. Certificate about marriage (copy), certified by a notary.
6. Receipt of payment of state duty.

Only citizens of the Russian Federation have the right to engage in this type of activity. After receiving the certificate, the newly minted farmer receives the right to participate in state and federal programs that provide financing for farmers. At the first stage, it will be individual entrepreneurship, but it does not exclude the mandatory taxation system. IP has certain advantages:

• simplified taxation system;
• accounting is not required;
• no need to report on purchases;
• cash accounting according to the simplified system.

After registration, you must contact the tax service, register and choose a simplified taxation system.

At the first stage, this is quite enough to develop the business to a certain size. But there certainly comes a time when you need to hire people, purchase equipment and machinery. In a word, expand. And this is where the farmer runs into a problem, as he cannot use the farm credit program. If, for example, he found an investor, then the IP will not be able to use his injections.

It is necessary to open LLC, KFH (collective farming). This is another level, another form of responsibility. You will need to recruit staff, formalize an accountant, re-register with self-government bodies, change the form of taxation. You will need the following package of documents:

• application (FR11001);
• charter;
• payment of state duty (receipt);
• legal (actual) address;
• minutes of the meeting at which the decision to establish the LLC was made.

Permits from the fire department, sanitary and epidemiological authorities may be required. stations and so on.

How to buy land for farming

Many believe that only people living in rural areas have the right to register farming. You don't have to be a villager. It is more important to have land. There are several ways to own land:

• rent;
• purchase;
• free receipt.

The most relevant is the purchase, if there are finances. With a lease is quite dangerous, as the landlord may violate the terms of the contract. And even the proposed penalty will not cover the losses. Moreover, certain amounts must be paid monthly for leased land, which adversely affect profitability.

A dubious option, but you can try to get a land plot for free. To do this, you must contact the self-government bodies at the location of the farm with an application for the provision of an allotment. Maybe you'll get lucky and a plot of land will be allocated. But, before asking for land, the farmer needs to find it himself. Take measurements and make a cadastral number, which is submitted to the self-government bodies along with the application. The land plot is provided for ownership or long-term lease.

Important! All citizens of the Russian Federation who have reached the age of 18 have the right to receive a land plot.

Financial questions

The government is interested in issuing land for farming. After the collapse of the Union, and with it the collective farm, too many lands and dilapidated farms are simply empty. If you have to choose land for farming, then it is better to choose abandoned plots. So there is an option that the self-government bodies will give it for rent or ownership.

It is better to choose closer closer to the settlements. So it will be easier to restore or build a farm, and there will be no problems with the working layer. It is worth remembering that the site must be located in an ecologically clean zone.

In order to get a loan for the development of a farm, you need to find a bank that participates in federal and state programs to support farms. To receive financial assistance, you must prepare:

• business plan;
• company charter;
• bank account;
• description of fixed, statutory funds (usually they are indicated in the business plan).

If everything is correct in the documents, then the financial institution may approve the loan. Under such conditions, a preferential loan is issued for 5 years. The farmer begins to make the first payments only after a year with a gradual decrease in the annual interest rate.

Approximate calculations for a farm of 200 pigs:

Analyzing the data in the table, it becomes clear that in order to open a pig farm, you need to ask the bank for 5-6 million rubles. After all, the payment for utilities, the cost of equipment has not yet been indicated. These figures cannot be spontaneous, they must be indicated in the business plan.

Tips about. how to become a farmer in Russia - in the video below:

Investors

Quite a good solution. Today, many investors are happy to invest their own funds in the development of agriculture. But it is necessary to prove that the enterprise breaks even. Hypermarkets, developed catering outlets can act as investors.

It is better to make contacts with investors even at the IP stage. Then they have confidence that this economy will prosper. But there is some downside to this. Since the owner of the farm cannot be the sole owner of the business. Part of the profits will have to be given away. But the positive side is that there will be no problems with the sale of products.

Sales market

The grocery market is quite competitive. You need to speak out loud. Therefore, well-established distribution channels are far from everything. The economy is growing, it will be necessary to look for new points. Therefore, the farmer must take care of his own advertising. It's not just advertising in the media. This will require:

• trade their own products in the markets;
• participation in holiday and weekend fairs;
• own shop;
• establishment of wholesale sales.

It is mandatory to register a farm on one or more agricultural marketing sites or create your own Internet site. It is desirable to be a member of the cooperative. Membership is usually paid, but it's worth it.

Conclusion

Creating your own farm is quite difficult, but a promising and profitable business. Demand for environmentally friendly farm products is growing at a rapid pace. The creation of a large enterprise requires large investments, but they pay off in just a year, at best, in two. This is practically the only type of business that is not threatened with bankruptcy.

What is Peasant Farming?

Peasant farms (KFH)- not news for Russia at all. As a type of entrepreneurial activity, they appeared back in the late 80s in the country that we can only dream of now - the USSR.

But only 14 years later, already in Russia, law No. 74-F3 was issued under the title “Federal Law on Peasant (Farm) Economy”. The Duma adopted the law on May 23, 2003, the Federation Council approved it 5 days later, and the president signed it 2 weeks later on June 11.

The law defines all the legal, economic and social foundations for the creation and operation of peasant (farm) enterprises. It becomes the guarantor of the right of citizens to this type of independent activity.

The law consists of 23 points divided into 9 chapters.

Law on Peasant Farming (KFH) - main points

The first chapter defines the general provisions of the law and the type of activity fixed by it on earth. The most important thing is that it is precisely defined what a farm is, and we advise everyone who is interested in peasant farming to very carefully understand this provision, which we give verbatim (hereinafter, all excerpts from the law are given unchanged and are highlighted in type):

“A peasant (farm) economy (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural production) based on their personal participation”.

Please note that the law refers to the activities of the peasant farm not only the production and sale, but also the storage and transportation of agricultural products, which is fundamentally important, given the shortcomings of the laws under which the functioning of the peasant farm has been carried out so far.

An economy is created by a group of persons or by a single person, without education or with the formation of a legal entity. The latter case is determined by Article 86.1 of the 4th chapter of the Civil Code of Russia, which is called "Peasant (farm) economy." Here are all 5 points of this article:

"1. Citizens conducting joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23 [meaning 74-F3]) have the right to create a legal entity - a peasant (farm) economy.
A peasant (farm) enterprise created in accordance with this article as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and association by members of the peasant (farm) enterprise of property deposits.
2. The property of a peasant (farm) economy belongs to him by the right of ownership.
3. A citizen may be a member of only one peasant (farm) economy established as a legal entity.
4. When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.
Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.
5. Features of the legal status of a peasant (farm) economy established as a legal entity are determined by law.”

We draw attention to the key excerpts from the law on peasant farms:

The unification of citizens should take place strictly on the principles of voluntariness;
. The personal participation of each member of the economy in its activities is assumed;
. A citizen has the right to be a member of only one KFH with the status of a legal entity;
. In case of collection of debt from the farm, the sale of its property must be carried out at public auction.
. All members of the economy are responsible for each other - if one cannot fulfill his obligations, others must do it. This is the concept of subsidiary liability (from Latin - "auxiliary", "additional").

If the KFH operates without the formation of a legal entity, then its activities are regulated by the civil code and law No. 74-F3.

In particular:

The state power should promote the formation of the associations in question, and in the future in every possible way support their work, providing access to resources, primarily financial ones.
. Any state interference in the activities of the peasant farm is strictly not allowed, unless, of course, this activity smells like outright criminality.

Registration of a peasant farm

The procedure for creating a peasant farm

A very important chapter of the law is the 2nd, which determines the procedure for creating a farm.

Firstly, any resident of Russia has the right to create a farm in Russia:

citizen of the country;
. foreigner, or
. A stateless person.

Relatives of the founder may be accepted as members of the KFH in the future, but

from no more than 3 families, and,
. Upon reaching the age of 16.

Persons who are not related to the head of the household can be included in the peasant farm, but their number should not exceed 5 people.

If the farm is created by one person, then no agreement is required, otherwise an agreement between the organizers will be required, which must necessarily include the following information:

“1) about the members of the farm;
2) on the recognition of one of the members of this farm as the head of the farm, the powers of the head of the farm in accordance with Article 17 of this Federal Law and the procedure for managing the farm;
3) on the rights and obligations of members of the farm;
4) on the procedure for the formation of property of the farm, the procedure for possession, use, disposal of this property;
5) on the procedure for admission to the members of the farm and the procedure for withdrawing from the members of the farm;
6) on the procedure for the distribution of fruits, products and incomes received from the activities of the farm.”

Already the list of required information clearly indicates that the creation of a document requires the utmost accuracy and discipline, both organizational and legal. Therefore, we strongly advise you to draw up this document under the strict supervision of a qualified lawyer who is familiar with the specifics of the organization being created.

It is the lawyer who will not forget to remind all participants of the future organization that:

Copies of documents confirming the relationship of members of the organization, if any, must be attached to the agreement;
. The agreement must be signed by all members of the organization personally (here we will not forget about such a thing as “handwriting examination”, which will not allow any forgery of signatures);
. The created document does not limit the creative initiative of its signatories - any other provisions relating to the activities of the economy can be included in the document, so long as they do not conflict with the laws of the country.
. It is necessary already in the very first version of the agreement to provide for its possible changes concerning the composition of the members of the economy.

The last article (5th) of the 2nd, organizational, chapter of the law 74-F3 briefly requires state registration of the organization being created. It is from the moment of state registration that the peasant farm is recognized as officially created. Please note that the law does not define the procedure for registration with state bodies.

Differences between KFH and LPH (personal subsidiary farming)

Property of a peasant farm

Of fundamental importance is the 3rd chapter of the law, which determines the property of members of the peasant farm. The practice of almost 30 years of experience in the functioning of such farms shows that, in the end, it is property that is the basis of all relationships in the team. There is no need to be surprised here - the material takes its toll, especially such as:

Land,
. all kinds of buildings and structures (in other words, real estate),
. land reclamation facilities and facilities for other production operations;

well, and of course:

All cattle and poultry
. machinery and equipment,
. vehicles,
. inventory and any other equipment necessary for the implementation of the activities of the farm;

and also, of course:

All farm products
. any financial resources received from the activities of the KFH.

It is especially emphasized that all of the above is in the joint use of the members of the economy equally, unless otherwise specifically stipulated in the agreement - that's when you can't do without the help of a lawyer.

A complete and detailed list of KFH property was specified 3 and a half years after the publication of Law 74-F3 on December 4, 2006 in Law No. 201-F3.

The law also defines the following provisions regarding the ownership of property of a peasant farm:

All members of the economy own property in common;
. The order of ownership is stipulated in the agreement;
. All ownership should be carried out only in the general interest of the economy;
. Property - the guarantor of transactions concluded by the economy;
. All transactions concluded by the head of the household are supposed to be concluded in the interests of all members of the household “by default”. If a deal causes distrust among any member of the organization, and he believes that it is concluded in the interests of individuals, then such distrust has, of course, the right to be announced, but if there is irrefutable evidence.

When it comes to property, there is no escape from talking about its division and inheritance. The following provisions apply here:

Very important! When one of the members of the farm leaves the organization, the land and means of production remain the property of the farm in full.
. The objector is only entitled to monetary compensation for his share. If the parties are forced to determine the size of this share in court, then the payment must be made no later than one year after the application for withdrawal is submitted (note, and not one year after the final court decision is made).
. A former member of the KFH for another 2 years is responsible for all the actions of the organization committed during his stay in it.
. If the KFH ceases to operate, then the property is divided among all its members in accordance with the requirements of the Civil Code.
. The Civil Code defines both the rules and the rights of inheritance of the property of a peasant farm.

Farm land

If you think that the controversy about land arose when someone at one time exclaimed: “Land to the peasants!” - then you are wrong. These disputes are a hundred years old at lunchtime, and they have always been terribly difficult to resolve.

Why be surprised that the largest, 4th, chapter is assigned to the resolution of the "land issue" when creating a peasant farm in the law.

It got to the point that the law was reissued twice:

First on December 28, 2013 under No. 446-F3, and then,
. June 23, 2014 under the number 171-F3,

And both times it was the 4th chapter that was corrected.

So, the chapter is called "Land plots provided and acquired for the implementation of the farm's activities."

First, you need to calm everyone down at once. If the type of permitted land use is not included in the new list of types under Law No. 446-F3, then you do not have to re-register all documents.

Secondly, it is clearly defined that a peasant farm can have agricultural land in its use, and on these lands it is possible to build, necessary for the functioning of the economy.

Thirdly, the peasant farm can challenge the refusal of the local government body to provide the necessary land through the court.

Fourthly, the procedure for allocating land to peasant farms is strictly focused on the provisions of another law - No. 101-F3 "On the turnover of agricultural land" of July 24, 2002. And again, we are talking about the need for reliable legal support for the activities of the peasant farm.

Members and head of a peasant farm (KFH)

Of course, the list of members of the KFH cannot freeze "in one place." The admission of new members and the exclusion of already experienced employees is also possible. The 5th chapter of the law is devoted to this topic.

It's pretty simple:

Admission of new members takes place with the mutual consent of all members of the KFH and with a written application from the new member.
. Leaving the farm must also be preceded by a written statement.

From the members of the economy, by mutual agreement of all, its head is elected, who must carry out his work for the benefit of the entire organization, not allowing infringement of the rights of any of its members.

The 17th article of the law defines the powers of the head of the peasant farm:

“Head of the farm:

• organizes the activities of the farm;
• acts on behalf of the farm without a power of attorney, including representing its interests and making transactions;
• issues powers of attorney;
• carries out employment in the farm of workers and their dismissal;
• organizes accounting and reporting of the farm;
• exercise other powers determined by agreement between the members of the farm.”

Closing and re-registration of KFH

If within six months the head of the farm does not carry out his activities, then his members at the meeting have the right to raise the issue of replacing him, which, however, does not entail the exclusion of the unsuccessful head from the members of the peasant farm.

The law allows the association of several peasant farms into unions on any basis, so long as the activities of such a new association meet the goals of the work of each peasant farm and fully comply with the laws of the Russian Federation.

Otherwise, the supervisory authorities have the right to terminate the activities of any farm in court. Other reasons for the closure of the KFH are also determined:

• By mutual agreement of all members;
• If for various reasons there is not a single member left in the KFH;
• In case of bankruptcy of the economy;
• In case of transformation of a peasant farm into a production cooperative or economic partnership.

If your KFH was established under the old law of the RSFSR No. 348-1 “On the Peasant (Farm) Enterprise” of 1990, then its re-registration is not required. Moreover, such farms can be transformed into "legal entities" on equal grounds.

There is just a small nuance that needs to be borne in mind.

If your farm was already initially organized as a legal entity under that old law of 1990, then re-registration is also not required, but only until January 1, 2021! This provision was introduced by Laws No. 239-F3 and No. 263-F3 of October 30, 2009 and December 25, 2012, respectively.

Of course, the organization of a peasant farm is a matter for enterprising people, real hard workers on earth, who associate their whole future life with it. It cannot be said that the multitude of adopted laws has provided this form of organization of agricultural work on the earth with any successful progress.

But what is certain is that the state thus speaks of its full support for the peasant farm, and then how lucky, how things go, how well it will be thought out and truly in demand on the market.

But here are some tips from those who nevertheless decided one day to go down this road and were not disappointed:

• Be sure to accumulate experience in relationships and work. Do not immediately rush into business, headlong. First, test the KFH in a small, albeit test, version that does not require large financial investments, then gradually expand.
• Count only on yourself in this work, apply for loans as little as possible. At least, all work with banks should be thought out to the smallest detail. And this is despite the fact that the state is allegedly constantly ready to support the development of peasant farms. That's just Skrynnik, having worked for 3 years as a minister, why she left to live in the West, and here they are also talking about some calls to the investigating authorities. All this terribly discredits the industry itself and its initiatives, which are generally very promising.
• All work must be accurately calculated, its algorithm must be understandable to any member of the economy, everyone must strictly perform their work and understand 100% what contribution this work makes to the success of the entire enterprise.
• It is very convenient that peasant farms can supply their products to any retail outlets, while products from personal subsidiary plots cannot appear in stores. KFH is on a single tax, and this is only 6% of the total turnover of the economy. Well, when the peasant farm has grown enough, it can count on state assistance, but this will require official registration as a legal entity.

And here are the warnings from those who stuffed cones in this matter:

• Peasant farms should not, at least in the beginning, get involved with trade - stop for the time being on solving the main problem of growing;
• The task of finding buyers for their products should become a permanent matter of any peasant farm, and from here there is only one conclusion - the constant advertising of their products and the constant improvement of both their quality and services for their delivery.

Why register a Peasant Farm and is it profitable? Video

Under the targeted state program, you can get a subsidy for the development of farming in the amount of 1 to 4 million rubles. It is valid until 2020, thousands of family farms and start-up entrepreneurs have already received grants.

Any individual entrepreneur and organization can be engaged in the production, processing and sale of agricultural products. However, special conditions and special forms of management are provided for the agricultural sector. How to become a farmer, what kind of enterprise to create in order to receive development subsidies, tax incentives, cheap loans? To make an informed choice, you need to pay attention to such points as:

• ways of organizing a peasant farm (KFH);
• taxation, social payments to off-budget funds;
• profitable state support programs for agricultural producers.

Features of KFH: which form is better to choose

It should be noted right away that the legal status of KFH is ambivalent. Since 1990, they have been created in the form of legal entities, and since 1994 - as individual entrepreneurs without forming a legal entity. In 2003, Law No. 74-FZ “On a Peasant (Farmer) Economy” was adopted, where it is defined as a family-related association of citizens by agreement. However, since 2012, such a voluntary entity has the right to create a legal entity - KFH-LE.

Thus, now officially there are three types of farms. For their organization, the following conditions must be met:

• engaging in the production of agricultural products, as well as its processing, storage, transportation and sale;
• personal participation in the activities of the economy, regardless of the presence (absence) of family relations.

How do they differ from each other?

IP registered by the head of the KFH, and acting solely.

In accordance with the law, a peasant farm can be organized by one person. In this case, he is not much different from other entrepreneurs, but acquires the advantages of his special status. IP registration is carried out as usual. Simultaneously with the submission of the general package of required documents, two applications are filled out at once: N P21001 and N P21002 - for the KFH. An entrepreneur can work alone on the farm, or hire employees as an employer.

KFH based on an agreement (without the formation of a legal entity).

Such an economy is created as a contractual association of persons related by family relations or kinship. Outsiders can be no more than 5 people. The property is in common joint or shared ownership, this is prescribed in the agreement. It also indicates the elected head of the peasant farm, which must have the status of an individual entrepreneur. He makes all transactions on behalf of the economy, is his official representative in all bodies. In order for all participants to be registered as members of a farm, an agreement is submitted to the Federal Tax Service.

Anyone who voluntarily leaves the farm loses the right to land and tools of production. He receives only monetary compensation, commensurate with his share in the common property, and within 2 years after the exit bears subsidiary liability for common debts within his share. In fact, this form differs from a sole proprietorship in more complex property relationships and the need to pay insurance premiums for each participant.

KFH as an organizational and legal form of a legal entity (Article 86.1 of the Civil Code).

In this case, a commercial organization based on membership is formed - a corporate legal entity. The presence of family ties is not mandatory, but all other conditions must be met:

• the company operates in the field of agriculture;
• only a member of a peasant farm can be a member of the organization;
• each of the partners must make a property contribution;
• all partners are obliged to take a personal part in the work.

The owner of the property is the KFH. However, unlike, for example, from an LLC, the law provides for subsidiary liability of its members for the obligations of the economy, and not limited by size. There is one more feature. A commercial organization may participate in any transactions, become bankrupt or liquidate. But for a land plot there is a rule: it can be sold at public auction only to those who will continue to use it for agricultural production.

These restrictions make the "legal entity" inferior. KFH-LE is more like a simple partnership, however, in the latter, all participants have the status of individual entrepreneurs. The only plus is that family relationships are not required. In practice, this condition is observed only for old organizations formed before 1994. Now, first, it is required to create a KFH by agreement, after which it acquires the right to register as a legal entity. Such a farming business has more restrictions than ordinary entrepreneurship.

Right problem. There are no provisions in the law that allow forcibly excluding a member of a peasant farm from the participants, as is allowed for other commercial organizations. Therefore, it is impossible to get rid of a partner who does not fulfill his duties, or who has caused losses to the economy. He can leave the farm only at his own request (Article 1, No. 74-FZ). This applies to both a voluntary association by agreement and a legal entity.

Taxation of agricultural producers and benefits

Any enterprise engaged in the agro-complex, including a farm, has the right. It is paid at a rate of 6% (income minus expenses), and is additionally beneficial in that losses due to crop failure can be included in the expenses. Such payers are exempt from taxes on income, personal income (PIT), property, VAT. Benefits do not apply to income taxed at a rate of 30% and customs goods. However, the KFH has the right to apply any other taxation system: general (OSNO) or simplified taxation (STS), if they consider it more appropriate.

With regard to contributions to pensions and medical insurance (PFR, FFOMS), no exceptions are allowed. The head pays for himself, as an individual entrepreneur, and for members of a peasant farm, although they do not have such a status. The only relief is a fixed amount, regardless of the amount of income. So, if the agreement was signed by 5 people, then the amount increases by 5 times. For employees, all taxes and social contributions are paid as usual, depending on the size of the salary. When one of the members of the peasant farm is registered as an individual entrepreneur, for example, to engage in another type of activity, the head of the farm must still pay insurance premiums for him.

State subsidies to reimburse part of the costs of paying for seeds, electricity, and equipment can be received not only by a farmer, but also by an ordinary entrepreneur working on a common system. However, the heads of peasant farms do not pay taxes on them, and individual entrepreneurs are taxed at a general rate of 13% in terms of all income received, including material benefits (Letter of the Ministry of Finance N 03-04-05 / 34876 of 08/26/2013).

Participation in state support programs for peasant farms

Within the framework of the State Program for the Development of Agriculture ... for 2013-2020, there is

11 subroutines. They provide for a variety of forms of support: concessional loans, coverage of losses, expenses for land registration, purchase of equipment, gasification, restoration of irrigation systems, and so on. Their implementation is carried out by the Ministry of Agriculture, the Association of Peasant Farms (AKKOR). Detailed information can be found on the official websites.

Each region approves its own action plan, develops its own targeted program, which is approved by the Ministry of Agriculture. The conditions for participation in competitions for grants and subsidies are published on the websites of local administrations. Applicants must submit a business plan for the development of the economy, the selection is made directly in the region (Fig. 1). For example, consider three of them.

1 "Support for start-up farmers for the period 2012-2014"

In 2013, 76 regions participated in it, 2 billion rubles were allocated for it, and almost 3,000 farmers received grants. For 2015, an amount of 3.2 billion rubles was allocated, 3,500 start-up entrepreneurs received the money, the average amount per farm was 1.14 million rubles.

2 "Development of family livestock farms".

70 subjects of the federation take part in this subprogram. 797 farms were built and reconstructed using 1.5 billion rubles of state budget funds. The competition for participation reached 30 applications per place. In 2015, 3.08 billion rubles were allocated to 958 households. The average grant amount was 4.35 million rubles per farm.

3 "Support for small businesses".

Under this program of the year, subsidies are allocated not only to peasant farms, but also to other representatives of the agro-complex: entrepreneurs, agricultural cooperatives.

Money can be received:

• for the construction (reconstruction, modernization) of industrial buildings, workshops;
• laboratory equipment for veterinary examination, quality control of agricultural products;
• equipment, modernization of premises for slaughtering, processing, storage of meat, fish, milk, vegetables;
• purchase of special vehicles: wagons, vans, trailers for the transport of goods, including under leasing.

In 2015, 88 agricultural cooperatives from 25 regions received such support for a total amount of about 1 billion rubles. Of these: 34 are engaged in the processing of meat products, 33 - milk and dairy products, 21 - vegetables and berries.

Recently, the requirements for the selection of participants have been changed:

• entrepreneurs with experience of only 6 months (for 3 years) are allowed to receive a grant for a novice farmer;
• the term for the use of subsidies has been extended to 18 months (previously 12), for livestock farms - 24 months (previously 18);
• a novice farmer after 3 years after the full development of the allocated funds can receive money for a family farm;
• it is prohibited to allocate subsidies for the development of animal husbandry if the head of the peasant farm was previously the founder of a commercial organization;
• to receive a grant, there must be no delay in the payment of insurance premiums, as well as penalties and fines.

conclusions

You can organize a farm as a business in the form of a peasant farm if you draw up a good business plan and show perseverance by applying for participation in federal and regional targeted programs. Also, nothing prevents you from doing agriculture by creating an LLC or IP. Especially if you rely on the money of private investors - in the absence of restrictions in terms of personal participation, nepotism, subsidiary liability. According to the law, the state provides support to farmers, promotes their creation and development. Recall that in all other cases - entrepreneurship is carried out at your own peril and risk.

• • What can you count on
• Profitability of KFH

KFH business plan - peasant farm from scratch

Peasant farming (KFH) is an association of citizens by family ties who own property and carry out joint activities in the production, processing, storage and sale of agricultural products. The farm is registered without formation of a legal entity. Therefore, the head of the economy, like individual entrepreneur are individuals. Active citizens of the Russian Federation and foreign stateless persons who are related have the right to organize a peasant farm.

Features of a peasant farm

• The farm is headed by the head of the farm;
• All household members must be related and must be at least 16 years of age. It is possible to include third-party workers in the farm in the amount of not more than 5 people;
• The property of the farm is the common property of its participants. When they leave the KFH, its participant is paid compensation.
• The farm produces and processes agricultural products;
• All members of the household are personally involved in economic activities.
  

Legislation regulating the activities of KFH

The activities of peasant farms are regulated by the Federal Law of the Russian Federation of June 11, 2003 N 74-FZ “On Peasant (Farm) Farms. In accordance with the law, citizens who have expressed a desire to create a farm must conclude an agreement among themselves. If the farm is created by one citizen, then an agreement is not required. In an agreement to createpeasant farming should include the following information: 1) About the members of the farm being created; 2) On the appointment of the head of the farm; 3) On the rights and obligations of all members of the farm; 4) On the procedure for the formation of property of a farm, as well as on the possession, use and disposal of this property; 5) On the procedure for admission to membership in a farm and on the procedure for withdrawing from it. 6) On the procedure for the distribution of products received from the activities of the farm. For state registration of a peasant farm, you must contact the tax service at the place of registration of an individual.

Do I need a permit to open a farm

The easiest and cheapest way is to rent a plot of land. In some cases, such as for an apiary, land can only be leased. However, in most situations, in the future, it is possible to buy out the used plot at a price not exceeding 15% of the cadastral value, having a preemptive right to purchase. If you own a property, remember that you need to use it. If the field is empty for more than 3 years, it can be taken away. Also, agricultural land should be treated with care - environmental violations can also cause the withdrawal of the site. To date, the Ministry of Agriculture of the Russian Federation is implementing various programs support for new farmers, including subsidizing the cost of acquiring agricultural products. equipment and technology. Therefore, if you are planning to develop your farm and participate in support programs, then you should contact your local agricultural department for more detailed advice on the conditions for participating in farm support programs.

State support for peasant farms

What can you count on

• Through agricultural production, peasant farms can receive funding from the state, for example, subsidies for the purchase of fuel and lubricants, a special tax regime with a 5-year vacation, government orders, regulation of prices and tariffs, antimonopoly measures, information and consulting support, participation of representatives from farmers in policy formation.
• Subsidies are possible through small businesses and directly from peasant farms, as a rule, from the regions, in particular, payment for leasing for special equipment or subsidies for the implementation of priority projects for the region (construction of greenhouses, cultivation of certain species, etc.).
• In terms of rural support, there are programs to build housing, attract young professionals (teachers, doctors, veterinarians - an important infrastructure for the life of a farm family), develop kindergartens, schools, sports complexes, etc.

What documents are required to register with the local tax office

• Application for registration in the form No. р21002;
• Receipt of payment of the state fee (800 rubles);
• A document confirming the place of residence of the individual applying for registration;
• Agreement on the establishment of a peasant farm and copies of documents confirming the relationship of members of the peasant economy - if the number of applicants is 2 or more people.The decision to create a farm - if there is one applicant (sample);
• Original and copy of the passport of the head of the farm.
  

Registration of a farm takes 5 working days from the date of submission of documents to the registering (tax) authority. After the end of registration, the farmer receives the following documents:

• Certificate of state registration of the headfarming;
• Certificate of registration with the tax authority;
• Extract from the Unified State Register of Individual Entrepreneurs;
• In some cases, they may issue an information letter from the State Statistics Committee.
  

Which taxation system to choose

Simultaneously with the submission of documents for registration, you should write an application for the transition to a single agricultural tax (ESHN). This tax regime will save you from paying income tax, property tax and VAT. ESHN is one of the most "humane" tax regimes, according to which the farmer pays a tax of only 6% of the profit. The tax is paid every six months, and reporting on the ESHN is submitted once a year.

Profitability of KFH

Agricultural activities

When organizing a peasant farm, it should be understood that you will have to work in agriculture personally. The head of the farm is not a director, he, like everyone else, plows, removes manure, and so on. It may not be the easiest way for a city dweller to earn a living, but for a peasant accustomed to such work, a farm can be a worthy alternative to other employment options. When choosing a direction, it is worth considering that animal husbandry is less dependent on the season, but it pays off longer than crop production. The best place to start is growing vegetables.

How much can you earn on KFH

The costs and income from farming directly depend on the field of activity. Depending on what the farmer chooses - poultry farming, animal husbandry or growing plants, and the payback of activities occurs. Under acceptable conditions (no loss of livestock, drought, heavy rains), the first profit appears after 9 months.

1. Chicken coop for 1000 heads gives a profit of up to 80-120 thousand rubles. for a full cycle between the placement of the bird, the sock, and the withdrawal for sale. Those. six months - 80 thousand rubles.
2. Green onions grown per 100 sq. m. will bring more than 150 thousand rubles. for the season.
3. Breeding dwarf cows for sale will bring more than 50 thousand rubles. Per head.
4. Growing bulls for meat will bring more than 35 thousand rubles. Per head. Profit can be increased if you organize the supply of meat to restaurants, cafes, canteens.

How much do you need to start a business

The cost of opening a farm depends on the type of activity. To raise pigs you will need:

1. Sows - from 10,000 rubles. Per head.
2. Feed - 1.4 tons of vegetable mixture and 500 kg of compound feed. 20000 rub.
3. Veterinary medicines - from 1500 rubles.
4. Other expenses - from 5000 rubles.

In total, it is necessary from 36,500 rubles. for rearing one sow. Profitable activity becomes when growing more than 10 goals. In a year, you can get from 500,000 net profit.

How to choose equipment for peasant farms

Raising animals will require special equipment: drinkers, milk pipes, a manure cleaner and more. When buying special equipment, you should give preference to companies that sell them. When buying in bulk, firms provide individual discounts on equipment for peasant farms.

Which OKVED to choose for business registration

OKVED for growing plants:

• 0.1 - cultivation of annuals;
• 2 - cultivation of perennials;
• 3 - growing seedlings.

OKVED for business related to raising animals:

• 41.1 - 01.41.29 - raising animals for the sale of dairy products;
• 42.1 - 01.42.12 - raising animals for the sale of meat products;
• 43.1 - 01.43.3 - rearing of artiodactyls;
• 44 - 01.46.2 - raising goats and sheep;
• 47.1 - 01.47.3 - growing poultry and selling meat products;
• 49.11 - 01.49.13 - growing bees and selling their products;
• 49.21 - 01.49.22 - rearing of fur animals;

Do I need permission to open a farm

The opening of the KFH is regulated by the legislator. Every citizen of Russia can become a farmer. Its execution is similar to that of an individual entrepreneur: an agreement on the establishment of a farm, an application, a copy of the passport and a receipt for payment of the state fee are provided to the Federal Tax Service. No special permits are required to open a KFH. If you want to earn money for your home and get a mortgage on favorable terms, read a free book. How to get a good mortgage". A few steps that you will need to take will help you buy an apartment profitably. More business ideas for farmers:

• Growing Chinese cabbage
• Growing camelina
• Growing potatoes using Dutch technology
• Cultivation of sturgeons