Private unitary enterprise or private unitary enterprise- its abbreviated name, established in everyday use, is one of the most popular organizational and legal forms of commercial organizations existing in Belarus. For this form legal entity characterized by the presence of one owner, an individual or legal entity. It is worth noting that both residents and non-residents of the Republic of Belarus can open a private enterprise in the Republic of Belarus.
The procedure for opening a private enterprise, as well as a company of a different organizational and legal form in Belarus, despite its apparent simplicity, is quite complex and requires certain knowledge and experience in completing it. Registration of private unitary enterprises in Minsk is carried out by the Minsk City Executive Committee on the basis of documents submitted by the applicant and duly executed. Before applying for registration of a private enterprise, it is necessary to complete certain actions, including agreeing on the name, preparing and approving the charter, etc.
When opening a private unitary enterprise on your own, you risk making a lot of mistakes, including those related to restrictions on participation in a commercial organization, which may subsequently lead to recognition state registration invalid. Therefore, the most convenient and rational option is to register a private enterprise in Belarus with the help of qualified lawyers from RASHKEVICH & PARTNERS. We will carry out this procedure professionally, efficiently and in the shortest possible time!
Stages of registration of private enterprise
All stages of opening a private unitary enterprise in Belarus can be divided into 3 groups:
- pre-registration procedures;
- directly applying for registration;
- post-registration procedures.
Pre-registration procedures include:
- consultation on the possibility of opening a private unitary enterprise;
- making a decision to create a private unitary enterprise;
- approval of the name of the enterprise, determination of its location (in cases specified by law, the location of a private unitary enterprise may be a residential premises);
- preparation and approval of the charter of the private unitary enterprise.
Registration of private unitary enterprises in Minsk is carried out by the Minsk City Executive Committee (Minsk, Pushkin Avenue, 42). Registration of a private enterprise in another locality carried out by the relevant regional or district executive committee.
Post-registration procedures include:
- opening a current account;
- production of a seal (if required);
- registration of labor relations with the head of the private unitary enterprise.
- support for obtaining digital signature.
- representation of interests in the Tax Inspectorate, Federal Social Security Service, etc.
How much does it cost to open a private unitary enterprise in Belarus?
Major costs associated with registration:
- payment of state duty - 25.5 BYN (~ 10 euros);
- printing (if required) - 40 BYN (~ 15 euros);
- registration service electronic key digital signature for 12 months - 95.28 BYN (~ 40 euros).
Opening of a private unitary enterprise in Minsk
The cost of legal support for the registration procedure for a private enterprise by specialists from RASHKEVICH & PARTNERS is 150.00 Euro*.
Advantages of opening a private unitary enterprise with RASHKEVICH & PARTNERS
- The lawyers united under the RASHKEVICH & PARTNERS brand have more than ten years of experience in creating and registering commercial organizations.
- We have earned the trust of well-known national and foreign companies: SERGE, SDEK, Onilab, etc.
- Adequate cost of legal services.
Process registration (opening) of a private unitary enterprise consists of a number of successive stages, the positive result of which is prerequisite follow-up actions, and in general, registration of private enterprises in Belarus. Our lawyers hope that the prepared article will be useful and answer many of your questions: “ How to open a private unitary enterprise in Belarus?».
Opening a private unitary enterprise: name
Agreeing on a name is the first step in registration, which consists of general and special parts:
- general part:
- indicating the form of ownership (republican, communal, private). In case of creation of a private unitary enterprise by a legal entity, the use of the word “Private” is prohibited from 05/01/2013;
- reflecting the nature of the work (trade, transport, production, etc.);
- indication of the organizational and legal form (PUE, OJSC, ALC).
- a special part, placed in quotation marks and individualizes the company (“Orion”, “Jupiter”).
The general and special parts form the full name of the company. For example, a citizen decided open a private unitary enterprise to carry out trade, then the name of the company will look like: “Private trade unitary enterprise “Vector-Sever””. Abbreviated: “private enterprise “Vector-North””. The name of the company opened at the expense of property owned by a legal entity will be as follows: full - “Trading unitary enterprise “Jupiter””; abbreviated as “unitary enterprise “Jupiter””.
Violation of these rules, as well as other conditions provided for by law, is a basis for refusal of approval. It is possible to check whether the name you have chosen is free or whether it is registered (reserved). To do this, go to the website egr.gov.by, which accesses the Unified State Register database. If the proposed and available options coincide, approval will be denied.
When the name has been prepared, you should submit a corresponding application to any registration authority (department of justice) in Belarus (not subject to state duty). As a practical matter, preparing several options for names before going through the approval process will help avoid the need to go through the process again. Controversial situations issues arising during this procedure are resolved by the Ministry of Justice of the Republic of Belarus. In case of a positive decision, a certificate of approval is drawn up, which is valid for 1 month.
Registration of legal entities in Belarus of any form of ownership and organizational and legal form (private enterprises - unitary enterprise, LLC, ALC, OJSC, CJSC, cooperatives, institutions). Legal assistance on changes and additions to constituent documents, reorganization (transformation, division, separation, merger, accession) of legal entities.
tel.: +37529 779 91 52 MTS
tel.: +37529 327 92 85 Velcom
Registration of private unitary enterprise: legal address
Having agreed on the name of the organization, it is necessary to determine the location of the private unitary enterprise, in other words, it is necessary to decide where it will be located legal address, since the legislation provides for specifics regarding its location. By general rule The legal address is located in a non-residential premises (office), however, a private unitary enterprise can also be located in a private housing stock (house, apartment) in the following situations.
1. The founder is registered and lives in an apartment (house under a rental agreement):
— the owner (owners) of the premises gave consent to the placement of the private unitary enterprise;
2. Residential premises owned by the founder:
— there is consent of the co-owners of the premises;
— persons living together have expressed their consent.
In case registration of private enterprise at the place of residence the owner will start paying public utilities and make other deductions in an increased amount, which will allow full reimbursement of the economically justified costs of their provision. At the same time, it is prohibited to engage in production or provide services in such housing without going through the procedure of transferring it to non-residential housing.
Registration (opening) of private unitary enterprise: decision on creation, charter
Having gone through the previous stages, it is possible to begin developing and approving the charter, the decision to create a private unitary enterprise, a questionnaire and an application for registration. The charter is drawn up in accordance with the rules of office work (notarization is not required) and includes the following information:
goals and procedure for managing activities;
legal address;
other information.
According to latest changes legislation, it is not necessary to specify the types of activities in the charter, however, in the application for registration of a private unitary enterprise, they should still be indicated with an accuracy of 5 characters according to the national classifier. Under the main type of activity, it is worth indicating the priority area of work with presumably the highest revenue. The charter may provide for the director’s right to conduct accounting and prepare reports.
Before registration, getting ready decision to create a private unitary enterprise. This decision is drawn up independently and contains information about the founder, as well as:
Name the organization being created;
size, sources and procedure for forming the authorized capital;
legal address;
other information.
If a citizen has restrictions on the exercise entrepreneurial activity, as well as the presence of circumstances on the part of the founder that do not allow the establishment of commercial organizations - registration (opening) of a private enterprise will be impossible. Registration authorities do not check whether documents submitted for registration comply with the law. All responsibility for providing accurate information lies with the founder. The activities of organizations registered using deliberately provided false information are considered illegal and prohibited. In this case, by decision of the economic court, the registration is declared invalid, and all income received after the opening of the private unitary enterprise is subject to recovery to the state.
Registration of private unitary enterprise in Belarus: authorized capital
In accordance with the decision to create (open) a private unitary enterprise and the approved charter, an authorized capital is formed before registration. The legislation does not contain requirements regarding its size, due to which this question is decided by the individual independently.
The authorized capital of a private unitary enterprise in Belarus is formed from the property owned by the founder, and represents money, securities, property rights, other property. To confirm the value of a non-cash contribution, you must go through independent assessment. When the authorized capital is formed entirely or partially in cash, then they are transferred to a temporary account. To open it, the following is submitted to the bank:
— application for opening an account (usually the application form is available at the bank).
— decision to create a private unitary enterprise;
- passport.
The deposit of funds is confirmed by a deposit receipt or account statement.
Due to the fact that this money has intended purpose, they can be transferred to the current account of a registered organization, or returned in case of refusal to carry out registration, or due to the refusal of a person open a private unitary enterprise
.
Registration of private unitary enterprise: registration fee in Minsk, Belarus
Before registering a private enterprise, a state duty is paid, the amount of which, as a general rule, is three basic amounts (450,000 thousand rubles). In case of opening a 2nd and subsequent enterprise engaged in commercial activities by one person (except for enterprises engaged in production) the duty is increased by twenty percent.
State duty for registration of private enterprise in Minsk
is paid to the account of the State Administration of the Ministry of Finance for the city of Minsk on account No. 3602101000006, Branch 500 of the Minsk Department of JSC JSB Belarusbank, bank code - 601, UNP 100626729, payment code (03001 - for legal entities, 03002 - for individuals). You can pay at any bank or post office. The payment document is confirmation of payment of the fee.
Registration of private unitary enterprise: submission of documents
Having sequentially gone through the stages of registration of a private unitary enterprise described above, a package of documents will be ready for opening of private unitary enterprise. To summarize, you will have the following documentation on hand:
Two printed and bound copies of the charter;
statement about registration of private unitary enterprise(signature must be placed in the presence of authorized person registration authority);
founder's questionnaire (sheet A to the application);
Copy of the charter on electronic media(flash card, disk);
Document confirming payment of state duty.
Registration of a private unitary enterprise in Minsk is carried out by the Justice Department of the Minsk City Executive Committee. These documents are submitted personally by the founder of the private unitary enterprise when visiting the registration authority at the intended location of opening the organization. You must have a Belarusian passport with you. In case of registration of a private enterprise by a foreign citizen, you must have a certified copy of the identity document with a translation into the Belarusian (Russian) language with a notary certification of the translator’s signature. It is possible to entrust the registration procedure to a representative. To use the help of a representative, you must conclude an agency agreement and a power of attorney certified by a notary.
Registration takes place on the day the entire set of documents is provided, after which one copy of the charter of the private unitary enterprise is returned with a registration mark. After making an entry in the Unified State Register of legal entities and individual entrepreneurs A private unitary enterprise in Belarus is considered established. The registration certificate of a private unitary enterprise will be ready no later than 1 business day.
It is worth noting that registering a company with tax office, state statistics bodies, the Social Protection Fund, RUSP "Belgosstrakh" produces a registration authority according to the area of location of the company. After 5 working days from the date of registration, you can receive a document that confirms the fact of registration.
In order for a registered private unitary enterprise to actually begin work, the following is required:
1) conclude employment contract with the director;
2) hire an accountant;
3) make a seal;
4) open a PUE current account.
A private unitary enterprise is a commercial organization consisting of one participant who has the right of ownership to assign property to the enterprise. That is, the property of a private unitary enterprise belongs to the organization only on the basis of economic management rights. Unlike a company, the property of a unitary enterprise is not divided into shares; therefore, the sale of a private unitary enterprise (the main difference from an LLC) takes more financial costs and time.
However, the procedure for creating a private enterprise (as well as the procedure liquidation of legal entities) has a certain algorithm, without the positive implementation of which it is impossible to successfully register a private enterprise in Minsk.
How long does it take to register a private enterprise?
You can register a private enterprise using our services within 2 business days (registration with the executive committee and opening a current account). Do you want to urgently open a private unitary enterprise in Minsk? Then I will help you solve the problem within one business day (along with opening a current account). The process of registering a private unitary enterprise on a turnkey basis will take 5-7 days.
The service “Registration of private enterprises” consists of the following types of assistance:
- consultation on all the subtleties and nuances of registering an organization;
- approval of the name of the private unitary enterprise;
- assistance in finding a legal address;
- preparation of the founder’s decision on the formation of a legal entity;
- preparation of the charter of private unitary enterprise;
- preparation of the founder’s decision on the appointment of a director and approval of the charter;
- submission of documents for registration of private unitary enterprises with the executive committee;
- print order;
- preparation of employment contracts with the director and chief accountant, orders for their appointment, orders for payment terms wages;
- assistance in forming the authorized capital and opening a bank account;
- provision of documents necessary for tax, Federal Social Security Service, Belgosstrakh;
- registration of a book of audits and checks, comments and suggestions.
As a general rule, the legal address of a private enterprise must be located in non-residential premises. But one of characteristic features creation of a private unitary enterprise is that the address of the new commercial organization may be the private housing stock (house or apartment) of the owner of the private unitary enterprise property in cases where:
- the residential premises are the property of the founder;
- The founder of the private unitary enterprise lives in this residential premises permanently.
Both cases require the consent of the owner and all family members living in this premises and over 18 years of age.
Do you want to start a business by opening a private unitary enterprise, avoiding possible problems and wasted time? I will be happy to advise you on all questions of interest, and also quickly and successfully implement all stages of registering a private unitary enterprise on a turnkey basis.
If you need to register a private unitary enterprise in Minsk or other regions of Belarus, call and I will provide the necessary advice on opening a legal entity, and will also carry out all the stages of opening a private unitary enterprise on a turnkey basis.
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 can carry out this procedure yourself if you carefully study the entire algorithm of actions that will be presented below. All information will be presented in the language that is most accessible to you.
Have you decided to choose a form of legal entity such as a private unitary enterprise to conduct business? This means that your choice is justified by those goals and objectives that are feasible through activities specifically through the organizational and legal form of this type.
Before you start asking questions registration of private unitary enterprise Let us remember what a private unitary enterprise 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 of 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).
Private unitary enterprises can only be participants and investors in limited partnerships with the permission of the property owner. Unitary enterprises do not have the right to make, as a contribution to the authorized capital of business companies or partnerships, real estate belonging to it under the right of economic management without the consent of the owner.
Also, a private unitary enterprise does not have the right to sell real estate owned by it under the right of economic management, lease it, pledge it, contribute it as a contribution to the authorized capital of business companies and partnerships, or otherwise dispose of it without the consent of the owner. The rest of the property owned by the enterprise is managed independently.
The owner of property under economic management decides on the creation of a unitary enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints the head of the enterprise, exercises control over its intended use and preservation owned by the enterprise property.
The owner has the right to receive part of the profit from the use of property under the economic control of the enterprise he created.
The owner of the property is not liable for the obligations of the private unitary enterprise, except in cases of bankruptcy of the enterprise through his fault.
The constituent documents of a private unitary enterprise are the charter approved by the owner of the enterprise.
The similarity with an individual entrepreneur is 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 (money) assigned to it.
The governing body of a private unitary enterprise is a manager appointed by the owner or an authorized person.
A private unitary enterprise in Belarus has the right to reorganize into business society or partnership, as well as production cooperative in the manner established by law and agreement of the parties.
The maximum number of participants in a private unitary enterprise is one individual or legal entity.
Now let’s look at the procedure for registering a private enterprise.
Step 1. Prepare a package of necessary documents
Once you have the idea to register a private enterprise, you must collect and prepare the following documents:
1. The decision to create a private unitary enterprise (it is needed 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 contact the city (regional) executive committee with a statement. As a rule, the name is agreed upon on the day of application.
3. Letter of guarantee for the provision of a legal address. Any private unitary enterprise must have a legal address. If you do not own the premises in which you will operate your business, then you need to think about renting the premises and providing a legal address. Once a suitable landlord is found, you will take letter of guarantee that he undertakes to provide premises after registration of the enterprise. This document is necessary to create the articles of association and guarantee the lease after registration.
In order not to return to this issue again, at this point we will consider a frequently asked question: can the legal address of a private enterprise 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 dated March 16, 1999 No. 11, the location of a private unitary enterprise may be the residential premises (apartment, residential building) of an individual - the owner of the property of the private unitary enterprise (hereinafter referred to as the residential premises) in one of the following cases:
- the residential premises belong to him by right of ownership (is in shared or joint ownership) - with the consent of the other owner (all owners), as well as all adult members of his family (and family members of all owners) living in this premises;
- he permanently resides in residential premises (with the exception of residential premises of the state housing stock), as evidenced by the corresponding stamp (stamp of registration at the place of residence) in the passport or information in the registration card (house register), - 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 utilities and other payments related to the operation of such premises.
Implementation production activities(performance of work, provision of services) in a residential premises, which is the location of a private unitary enterprise, is not allowed without transferring this premises to non-residential premises in the manner prescribed by law.
4. Charter in 2 copies and 1 copy electronic copy. Once the name has been agreed upon future company, and the legal address has been 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 it the organization carries out its activities. It is strongly recommended to order the charter from lawyers, since it is almost impossible to independently prepare the correct charter of the company without special skills.
5. Receipt for payment of state duty. In accordance with tax legislation, the state duty for registering a private enterprise is 5 basic units. You can pay when contacting the registration authority.
6. Application in the prescribed form for registration. This is also to be filled out when applying.
7. Order on the timing of payment of wages. This document is needed to open a current account. However, not all banks require such an order. If you have decided in which bank the 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. Form the Authorized Fund and open a temporary account
The minimum size of the authorized capital of a unitary enterprise is not determined by law and can be established by decision of its founder.
Before the state registration of a unitary enterprise The authorized capital must be formed in full. The founder's contribution to the authorized capital can be things, including money and securities, other property, including property rights, or other alienable rights that have an estimate of their value. To form the authorized capital of a private unitary enterprise, a temporary account is opened until its registration.
Choosing a suitable bank is quite an important stage in registering a private enterprise. Different banks offer completely different terms of service for legal entities. Therefore, it makes sense to carefully study offers from banks and choose the most suitable ones specifically for your activity. Even before contacting the registration authority, it is necessary to form an authorized capital: determine the size of the authorized capital, 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. Pay the state fee for registering a private enterprise
Step 4. Contact the registration authority and submit a package of necessary documents
After collecting the documents, we contact the registration authority. We provide the following documents: Charter in 2 copies + 1 electronic copy, application, receipt for payment of state duty. On the same day you can receive the Charter with a seal that confirms the fact of registration. Within five working days, the company will be registered with other authorities (FSZN, Belgosstrakh, IMNS), and you will be able to pick up all the documents necessary for further work.
We submit the documents to the executive committee at the location of the private unitary enterprise (legal address).
To register a private enterprise, the personal presence of the founder with a passport of a citizen of the Republic of Belarus is required.
Registration of a private unitary enterprise is carried out on the day of application 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 UNP number of the enterprise. From this moment, a legal entity in the form of a private unitary enterprise is considered created and you can proceed to the next steps.
Step 5. Order a print
After contacting the registration authority, it is necessary to produce a company seal. To do this, you need to contact an organization that carries out such activities. In order to order the production of a seal, you must provide: The charter with the stamp of the registration authority (original), a statement from the director of the private unitary enterprise (can be written during the application), a sketch of the seal signed by the director (also created upon application). Usually the seal is produced within a few days, but for an additional fee, the seal can be produced within a few hours.
Step 6. Open a current account
After the stamp has been made, you need to open a current account. To do this, we contact the bank (in which the temporary account was opened) with an application.
You need to provide the following documents: a copy of the Charter (possible without notarization), a card with a sample signature of the director and a seal impression (issued at the bank upon application).
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 collect the package of documents. After this, we can assume that your enterprise has passed state registration.
In addition to the above steps, 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) . List of documents that are required for the first visit to the Federal Social Protection Fund after registering an enterprise: a copy of the state registration certificate (necessarily 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 create a private unitary enterprise (certified ), a copy of the order on the timing of payment of wages.
IMNS (tax authority). As a rule, on your first visit to the tax authority, you must take with you the following package of documents: a copy of the state registration certificate (necessarily certified by the director), a copy of the Charter (also certified by the director), a copy of the director’s passport (pages 31, 32, necessarily certified) , a copy of the decision to create a private unitary enterprise, 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 book of records of inspections and audits (stitched and sealed, on page 46 we indicate the director. This book can be purchased for free). The tax authority receives a book of comments and suggestions.
Belgosstrakh. We call Belgosstrakh and clarify the package of documents that must be provided, because in different regions may require various documents. As a rule, you need to provide information about the director. Also here the manager needs to undergo training in “Labor Safety”.
This is the difficult path you need to go through in order to register a private enterprise. And, probably, it makes sense to consider in this article several points regarding whether it is worth opening a company on your own (without involving lawyers).
Advantages of self-registration of a business:
1. Starting a business in the form of a private unitary enterprise, you directly delve into all the nuances of the enterprise’s activities, from its registration to making a profit. From the very first steps, you will begin to get acquainted with the specifics of the activities of government bodies, get acquainted with the employees of the executive committee, and personally talk with your tax inspector. All this will allow you to have a large amount of information, which will undoubtedly be useful to you in your activities.
In the future, this can greatly simplify your activities - at least you will know who to contact on certain issues.
2. Self-registration of a business will significantly save your cash. Without resorting to the help of lawyers when registering a private enterprise, you will save from 100 to 300 USD, which for many in the initial stages of doing business is not such a small amount.
Disadvantages of self-registration of a business:
1. You lose a lot of personal time. If you need to register a company quickly, for example, in one day, then you are unlikely to succeed without the help of specialists.
Self-registration of an enterprise is usually associated with at great expense time and effort, since starting something new is always difficult.
2. Errors when drawing up documents. There are frequent situations when the constituent and personnel documents enterprises contain errors. These errors, when detected by regulatory authorities, lead to penalties and administrative liability under the Code of Administrative Offenses of the Republic of Belarus.
And, if regulatory authorities identify inconsistencies in constituent documents, your company can be liquidated by court decision, and all proceeds for the period of activity collected into the budget.
3. You will not receive professional legal advice. When registering or preparing documents, a lawyer - in addition to the charter and protocols - will advise you on which tax schemes to choose, advise on contractual schemes, and also help answer many questions that interest you.
Which option is the most optimal is up to you to decide! If you wish, you can apply for
Taxes that will need to be paid
They often send situations in which they ask what taxes will need to be paid during the activities of the enterprise.
If your enterprise will use a car in its work, and also if your enterprise will have an appropriate amount of waste, then according to Art. 2 of the Law of the Republic of Belarus of December 23, 1991 No. 1335-XII “On the use tax natural resources(environmental tax)" tax is imposed on the volumes withdrawn into environment emissions (discharges) of pollutants; volumes of industrial waste 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 will pay 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 in accordance with 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 of December 23, 1991 N 1337-XII “On Real Estate Tax” the tax is imposed on the value of fixed assets that are owned or owned. Fixed assets include a car, office furniture, office equipment and some office supplies. According to clause 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 if the following conditions are simultaneously met:
having a material form;
used for a service life exceeding one year;
the unit value of which at the time of acquisition exceeds the value determined in accordance with Resolution of the Ministry of Finance of the Republic of Belarus dated March 23, 2004 No. 41 “On establishing a limit for classifying property as individual items as part of current assets”;
if the organization does not intend to resell these assets at the time of registration.
Almost the entire list of taxes (fees) is contained in Article 8 Tax Code of the Republic of Belarus dated December 19, 2002 No. 166-Z).
1. Republican taxes (fees). Republican taxes and fees (duties) include: value added tax; excise taxes; income tax; income taxes; income tax from individuals; environmental tax; taxes on users of natural resources; property taxes; land tax; road taxes and fees; customs duty And customs duties; stamp duty; offshore tax; consular fee; state duty; registration and licensing fees; patent fees.
2. Local taxes (fees). Local taxes and fees include: tax retail sales; service tax; advertising tax; user fees.
This list is not exhaustive. Thus, it does not provide for a fee for the Republican Fund for the Support of Agricultural Products, or a tax on the purchase of automobiles. vehicles etc.
Whether your company will be required to pay a particular tax (fee) depends on the specific situation.
I hope now you know how to create and register a private enterprise.
Good luck with your business and more clients!
Speciality - Public administration and law; qualification - lawyer. From 2008 to 2012, she was a consultant to the Public Legal Reception Office for providing legal assistance to low-income citizens at the Academy of Management under the President of the Republic of Belarus.
Algorithm for registering a legal entity in the form of an LLC and a unitary enterprise (PUE)
To get started, check out our Tariffs and Prices for legal services for opening and registration of LLC and private unitary enterprise in Minsk
| Economy
Cost: 90 rubles (≈ $45) |
Standard
Cost: 180 rubles (≈ $90) |
Turnkey Cost: 340 rubles (≈ 170$) |
| — Consultation
— Plastic bag — Solution (Protocols) — Coordination names — Search help legal address All you have to do is take the documents to the executive committee and the company is open |
— Consultation
— Plastic bag documents for registration (charter, application, founders’ questionnaire, recording of the charter on a CD) — Solution (Protocols) founders on the creation and registration of a company — Coordination names — Search help legal address — Escort — Manufacturing print — Check in the bank |
— Consultation
— Plastic bag documents for registration (charter, application, founders’ questionnaire, recording of the charter on a CD) — Solution (Protocols) founders on the creation and registration of a company — Coordination names — Search help legal address — Escort when submitting documents to the registration authority (accompaniment by power of attorney without your presence) — Manufacturing print — Check in the bank — Staging — Receipt registration certificates — Consultation — Hiring director and accountant |
| Standard
Cost: 180 rubles (≈ $90) |
| — Consultation
— Plastic bag documents for registration (charter, application, founders’ questionnaire, recording of the charter on a CD) — Solution (Protocols) founders on the creation and registration of a company — Coordination names — Search help legal address — Escort when submitting documents to the registration authority (accompaniment by power of attorney without your presence) — Manufacturing print — Check in the bank |
| Turnkey
Cost: 340 rubles (≈ 170$) |
| — Consultation
— Plastic bag documents for registration (charter, application, founders’ questionnaire, recording of the charter on a CD) — Solution (Protocols) founders on the creation and registration of a company — Coordination names — Search help legal address — Escort when submitting documents to the registration authority (accompaniment by power of attorney without your presence) — Manufacturing print — Check in the bank — Staging registered with the tax authorities, the Federal Social Security Fund and Belgosstrakh — Receipt registration certificates — Consultation about receiving books of inspections and comments — Hiring director and accountant |
In progress economic development country, the question of the procedure and forms of doing business in Belarus is becoming increasingly relevant. For both residents and foreigners, more and more favorable conditions to realize your entrepreneurial potential. Simplification of the rules of the game contributes to the activation of business players, which in turn has a beneficial effect on the economic potential of Belarus. However, the right to carry out entrepreneurial activities is directly related to the need to create a certain platform for its implementation.
Today, doing business in Belarus is possible through the creation of an organization or the acquisition by a citizen of the status of an individual entrepreneur.
This article models an algorithm for creating a legal entity in the form of LLC and private unitary enterprise, the founders of which are individuals - citizens of the Republic of Belarus and whose authorized capital consists of cash deposits in Belarusian rubles.
Possible forms of doing business in Belarus
OOO – limited liability company
JSC – closed joint stock company
Number of founders: from 1 to 50
Minimum size of the authorized capital: 100 basic units (equivalent to $1,200)
OJSC – public corporation
Number of founders: from 1
Minimum size of the authorized capital: 400 basic units (equivalent to approximately $4,800)
UP – unitary enterprise
Number of founders: 1
Minimum size of the authorized capital: not established
IP – individual entrepreneur
Has the right to hire according to labor and civil contracts up to 3 persons not from close relatives
Step 1. Agree on the name
The name approval procedure is the first step to create an organization.
The name can be agreed upon in the regional executive committees, as well as in the Brest, Vitebsk, Gomel, Grodno, Minsk, and Mogilev city executive committees. On the territory of the Gomel and Vitebsk regions, the approval of names is also carried out by the district (city) executive committees.
To agree on a name, you must fill out an application in a form approved by the Ministry of Justice.
The following persons have the right to agree on the name of the LLC (PUE):
— founder of the organization being created;
- representative of the founder by proxy. A power of attorney for a representative is certified by a notary.
Coordination of the name is carried out through a personal appeal of the founder or authorized representative to the registering authority; by sending a package of documents on paper to the registration authority by mail; using the USR web portal. You can also use this portal to check whether the name you want to use is available.
There is no state fee for this procedure.
It is also worth noting that the name of the private unitary enterprise must indicate the nature of the organization’s activities (for example, private construction unitary enterprise, private trade unitary enterprise).
Upon approval of the name, a certificate of approval of the name is issued. This certificate is valid for 1 (one) month from the date of issue.
On hand: certificate of approval of the name.
Step 2. Determining the legal address
The location of an LLC can be exclusively non-residential premises. In the case of using rented premises for a legal address, before state registration, the founder must request a letter of guarantee from the lessor regarding the subsequent conclusion of the lease agreement.
In addition to non-residential premises, the location of a private unitary enterprise can also be the residential premises of the founder, provided that:
- it is the property of the founder and there is the consent of other owners, as well as all adult members of his family living in this premises
- the founder permanently resides in it (with the exception of premises located in the state housing fund), as evidenced by a mark in the passport and there is the consent of the owners, as well as all adult family members of the owners living in the premises
On hand: letter of guarantee (in case of renting premises).
Step 3. Preparing a decision to create an organization
Before submission complete package documents to the registration authority, the founders must decide to create an organization.
When creating an LLC, the decision of the founders is formalized in the form of the Minutes of the meeting of founders and the Minutes of the constituent meeting, which must reflect the following mandatory information:
In the Minutes of the Founders' Meeting:
— the procedure for the founders to carry out joint activities to create an organization, their rights and obligations to create an organization
— distribution of responsibilities among the founders for preparing for state registration of the organization
— the size of the authorized capital, the procedure for founders to make contributions to the authorized fund
- founder of an organization authorized to sign an application for state registration, if the number of founders of the organization is more than three and they decided to authorize one of them to sign the said application
— procedure for convening and holding a constituent meeting
In the Minutes of the Constituent Assembly:
— approval of the organization’s charter
— formation of organizational bodies and election of their members
When creating a private unitary enterprise, the founder’s decision to create the organization is drawn up. The legislation does not establish requirements for the content of this document, but it seems that it should reflect the following information:
- decision to create an organization
— approval of the charter
- legal address
- main activity
— size of the authorized capital
- information about the manager
On hand: Minutes of the meeting of founders and Minutes of the constituent meeting (when creating an LLC) or the Decision of the founder (when creating a private unitary enterprise)
Step 4. Payment of state duty
For the state registration of an LLC (PUE), it is necessary to pay a state fee according to the details of the registering authority in the amount of 1 basic unit. Payment of the state duty is carried out at the branch of any bank that supports the ERIP payment system.
In the case of the creation of the second and each subsequent organization by the same founders, except for organizations created to carry out production activities, the amount of state duty increases by 20%.
On hand: receipt of payment of state duty.
Step 5. Preparation of documents for state registration and submission to the registration authority
For state registration of an LLC (PUE), it is necessary to prepare and submit the following package of documents to the registration authority:
— application for state registration in a form approved by the Ministry of Justice. Form of this statement can be downloaded on the Ministry's Web portal
— charter in 2 copies + electronic copy of the charter (on disk) in .doc or .rtf format
- original or copy of receipt for payment of state duty
Registration of an LLC (PUE) occurs on the day the full package of documents is submitted to the registration authority. Upon registration, the registering authority issues the charter of the organization to the founder with a stamp indicating the registration of the company.
Also, the registering authority, no later than 1 (one) working day after registration, issues the founder a certificate of state registration, and within 5 (five) working days - a document on registration with the tax inspectorate, social security fund, Belgosstrakh and the statistics body.
On hand: Charter with the stamp of the registering authority, certificate of state registration, notice of registration.
Step 6. Formalization of labor relations with the director and accountant
After the state registration of the LLC (PUE), it is necessary to conclude an employment contract with the director of the organization, as well as formalize the relationship with the accountant. The functions of an accountant in an LLC (PUE), provided that the organization is classified as a micro-organization, can be assigned to the director in the case of:
— having a secondary or higher accounting education
— work experience as an accountant for at least 3 years
— no outstanding convictions for crimes against property and economic crimes
An alternative way of maintaining accounting records in an LLC (PUE) is to enter into an agreement with accounting organization(individual entrepreneur).
Step 7. Making a stamp and opening a bank account
Printing is carried out by specialized organizations. After making the seal, you should open a bank account.
Step 8. Drawing up a book of inspections and a book of comments and suggestions
The director of a newly opened legal entity is obliged to draw up a book of inspections and a book of comments and suggestions. These documents are prepared by the tax office at the location of the organization. For the absence of a properly prepared book of comments and suggestions in an organization or its improper maintenance, a fine of up to 10 basic units is provided, which is equivalent to 120 US dollars today.
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