This habratopic is inspired by the topic of LLC Snowflake - Part 1. Step-by-step guide to registration. .
Since after my words in the comments about the potential to write a sequel, my karma was a plus, it was decided not to miss this opportunity.

Here we will talk about a small company operating in the service sector.

We will briefly review the following questions:

1. Registration through the company or on its own?
2. Legal address: buy or not?
3. Share capital: what and in what form?
4. Opening a current account in a bank (potential difficulties)
5. Work with cash, salary, Internet banking

Registration through the company or on its own?

In his topic, 4orever told quite vividly what can you expect if you decide to prepare all the documents yourself and try to save money. However, even the remarkable guide that was presented to the public cannot guarantee you that there are no mistakes or problems during registration.

In my opinion there is no need to save. As it was calculated, when registering on your own, you spend about 3,500 rubles. Commercial firms providing services for the preparation of documents take on average for their services from 1,000 to 7,000 rubles. This difference is due to the list of services that you can use. Whether it is just help in preparing documents, or drawing up a complete package, with the selection of OKVED codes, and printing. It is even possible to issue a power of attorney for an employee of this company to file documents and receive them.
')
I would recommend choosing registration through the company, in order to save time and nerves, they will still be useful to you. You won't save much money at this stage. Even if you assume that your documents are accepted the first time you spend 3,500 rubles in the case of registration through a company, you spend 3,000 more, but the chances of handing over documents will incomparably increase immediately, as well as the chances that errors will appear later inaccuracies in the constituent documents, which can cause the next waste of time, money, nerves.

Legal address: buy or not?

When preparing documents on your own or through a company, before submitting them to the tax office, you must indicate the legal address of the organization.

Ideally, the address of the location of the legal entity specified in the constituent documents should coincide with the actual location of the organization. However, many organizations use purchased “legal addresses”.

Since August 2008, when registering a newly created organization, it is sometimes required to submit a letter of guarantee from the owner of the premises. In this letter, the owner must inform that he provides his address for state registration of the company. Additionally, you must provide a notarized copy of the certificate of title to the premises.

However, the law does not provide for the need to provide such documents. The requirement of the tax authority is illegal. But there is every chance that if the letter of guarantee is not submitted, the tax inspectorate will refuse to state registration.

In our case, these documents were not required, but you must be mentally prepared, which, because of their absence, you may be denied, even though this happens very rarely.

Many banks do not open accounts for organizations that are not registered at the actual location. Others open, on condition of documentary evidence of the organization of their real location.

What to do if your “legal” and actual address do not match?

The only reliable option is to register the organization at the place of its actual location, confirmed by the lease agreement, certificate of ownership or other title documents. All other options involve a certain risk.

It happens that you do not need your own office, due to the nature of your type of activity. The current legislation does not yet provide for the obligation of legal entities to have their own office. But, there is a requirement to notify the tax authorities about the permanent location of the executive body. This requirement must be observed.

What are the options:

1. Register at the home address of one of the founders.
   At the moment there is an opportunity for organizations in which the share of participants - individuals is at least 80%, to carry out state registration at the home address of one of the participants. The option is not bad, but if there are no persons registered in Moscow among the participants, it will no longer be possible to register a Moscow company.
   However, even if all the conditions for registration at the place of residence are met, problems may still arise .
2. To rent a small office or workplace, to pay rent regularly, at least occasionally to appear there and maintain constant communication with the landlord.
   However, in St. Petersburg or Moscow it is quite difficult to rent a small office.
3. Conclude an agreement for postal and secretarial services with the possibility to use this premises at least occasionally for the performance of representative functions of the executive body (meeting with contractors, receiving and sending correspondence, e-mail, answering phone calls, etc.)
   The current legislation does not explain what is considered the permanent location of the executive body of the organization. Therefore, a package of documents confirming the periodic performance of representative functions of the head of the organization at the address of the post-secretarial service can serve as a weighty rationale for the legitimacy of the specified location of the company. In addition, there is a guarantee that all correspondence will fall to the addressee. It is important that it is impossible to prove that the organization has its own office in another place where its head resides.
4. Purchase a "legal address" in organizations that specialize in the sale of legal addresses.
   This option has a number of significant drawbacks. Such addresses are usually given for a limited period of time: 6 to 12 months. They are convenient to use only for registration. There is no guarantee that in six months / year you will be able to extend the contract to this address. Communication often goes through an intermediary. It is not possible to contact the owner of the premises directly. Therefore, there is no guarantee of the authenticity of seals and signatures on lease agreements, joint activities, etc., which serve as a justification for the legality of using the legal address. The correspondence sent to these addresses almost always does not reach the recipient.

What sanctions can be applied to the company (its head), which does not have the same legal and actual address?

According to the administrative code:
Article 14.25. Violation of legislation on state registration of legal entities and individual entrepreneurs
...
3. Failure, or late submission, or provision of false information about a legal entity or an individual entrepreneur to the body that carries out state registration of legal entities and individual entrepreneurs, in cases where such provision is provided by law, entails a warning or imposition of an administrative fine on officials in the amount of 50 minimum wage.

4. Providing documents containing deliberately false information to the body registering legal entities and individual entrepreneurs, if such an action does not contain a criminal offense, - results in the imposition of an administrative fine on officials in the amount of 50 minimum wages or disqualification for up to 3 x years.

Under the criminal code:
Section 171. Illegal Entrepreneurship
1. Doing business without registration or in violation of the rules of registration, as well as submitting documents to the body that conducts state registration of legal entities and individual entrepreneurs documents that contain false information, or doing business without special permission (license) in cases when permission (license) is mandatory, or in violation of licensing requirements and conditions, if this act caused major damage to citizens, the organization to a state or is associated with the extraction of income on a large scale (more than 250 thousand rubles) - is punishable by a fine of up to 300 thousand rubles or in the amount of wages or other income of the convicted person for a period of up to two years, or by compulsory work for a period from 180 to 240 hours, or arrest for 4 to 6 months.

2. The same action:
a) committed by an organized group;
b) involving the extraction of income on a large scale (more than 1 million rubles), is punishable by a fine in the amount of 100 thousand to 500 thousand rubles or in the amount of the salary or other income of the convicted person for the period from one year to three years or by deprivation of liberty TERM OF 5 YEARS with a fine of up to 80 thousand rubles or in the amount of the salary or other income of the convict for a period of up to six months or without it.

Share capital: what and in what form?

When registering a company, it will be necessary to select the size of the share capital and decide whether you (the founders) will deposit it in money to a savings account in the bank or with property. In the Russian Federation today, the minimum size of the authorized capital for an LLC is 10,000 rubles. If you make the share capital with the property, then I do not recommend making it more than 20,000 rubles, as in this case an independent assessment of this property is necessary. And additional papers in tax, additional chances of having problems with registration. It should also be more or less prudent to evaluate the property that you transfer to the company on account of the share capital. The point is that if you write down 20 computers and announce their cost in the amount of 15,000 rubles, this may cause a tax series of questions to you.

Opening a current account in a bank (potential difficulties)

You contacted the company or prepared the documents yourself, determined the size of the authorized capital and the legal address, passed the documents and a week later received their copies and certificate of state. registration, taxpayer registration certificate and a couple more certificates and pieces of paper.
Hurray, now you have a firm.

But you still need to open a bank account, after which you will be able to fully conduct financial and economic activities.
Opening an account in various banks takes from 5 to 15 days after the submission of documents, in case all documents are in order and the bank has no questions for you.
Here, by and large, there is nothing complicated.

Choosing a bank (guided by its reliability, tariffs, advice from friends and acquaintances) to open an account, I would recommend to come there and get a package of documents in electronic and printed forms to go through each item of documents and make notes for yourself. And also write down what copies and what documents you will need to pass, whether you need to certify these copies and other trifles. Do not hesitate to ask a lot of questions, it will save you time in the future. You can also request a package of documents by e-mail at a bank branch in which you will open an account, and simply do not fill out fields that you are not sure of, but fill them in directly at the bank branch under the strict guidance of its employees.

Important point: After opening a current account, you must notify your tax account within 5 days. Own - this is the tax to which you are assigned at the place of registration of the company. For notification, you must fill out a form that can be in the same place and received, and pass it. Sometimes it may be necessary to do this in two copies, one of which remains with you as a document confirming that you have notified the tax authority, in case a piece of paper submitted is lost somewhere.

For late notification of the tax on opening a current account, the minimum fine is 5,000 rubles.

Work with cash, salary, internet banking

Internet banking

After opening a current account, you will receive at a minimum your copy of the contract and a piece of paper on which all your bank details will be.

I would recommend immediately after receiving to sign an additional agreement with the bank on obtaining the Internet bank system or obtaining keys for the Internet client system (the names may vary in different banks but the general essence is the same).

Why is this necessary?

The advantages are obvious and still, in my opinion, they should be voiced:

1. It's comfortable
   You do not have to go to the bank every time with a payment order and all information about the movements of funds will always be at hand. Statements, bills, invoices, payment of taxes - all this will take place simply and from any place where there is Internet and your flash drive / disk / computer with a set of keys and you with a password and login. Almost like webmoney :-)
2. Bank tariffs for servicing using Internet banking systems usually cost several times less than manual servicing.

Work with cash

If you plan at least some work with cash (here we are talking about salary payment in cash, getting cash to buy equipment for cash, etc.), then you will need to issue a checkbook at the beginning of each quarter submit to the bank a few pieces of paper, which will add to your paper and accounting troubles. Moreover, the bank is obliged to notify the tax authority that you work with cash, and some banks once a year without fail require full reporting of cash withdrawn for any needs.

Again, if there is no extreme necessity, I would not recommend contacting cash payments. For wages, you can arrange plastic
cards for employees, and for the purchase of equipment or anything else use cashless payments.

Wage

Wages are paid to employees in accordance with the staffing table, which we forgot to mention. After creating the organization, you must create and approve the staffing. If in a nutshell, the staffing is a document in which the entire official structure of your company is stated and the salaries and allowances for each of the positions are indicated. The form and examples of staff schedules are easy to find on the Internet.

When assigning salaries to employees, it is necessary to take into account that the staffing table indicates the amount, taking into account 13% of income tax. That is, in the hands of a person will receive 13% less.

You also need to remember that in addition to these 13%, you will still have to pay 14% in the Pension Fund of Russia and another in the amount of about 3-5% taxes in the Social Insurance Fund and a tax on injuries (something like that).
Thus, if you assign a salary to an employee of 30,000 rubles, you will need to pay additional taxes of about 10,000 per employee.

If you are not sure of fast receipt of large incomes and there is a risk that you will simply not be able to pay large salary and taxes immediately, but you do not want to limit yourself to a small salary in the future a convenient option is to assign a relatively low salary, but at the same time the possibility of paying bonuses, which will be spelled out in the employment contract. At the same time, we do not recommend setting bonuses for anything, whether it is the turnover of a company or some other factor.

We were distracted by issues related to taxes, back to the issue of paying salaries to employees.
As I wrote above, it is best to pay wages to employees on plastic cards. You can get plastic cards for all employees completely free of charge in some banks, if you enter into a payroll project agreement or additional agreement with them if you issue cards in the same branch of the bank where you have an account. Here, too, you should pay attention to the tariffs and find out all the details of filling out documents with a bank employee.

PS Surely missed something or forgot. If you have any questions or clarifications I will be glad to answer and comment on them. Everything written is based on my own experience.

PPS First topic. I hope for someone it will be useful. Thank you all for the karma, transferred to "My Business".

UPD Added information on registration by place of residence.
UPD2 According to anuchin , with registration by place of residence, everything is not so simple.
UPD The topic was renamed by agreement with 4orever , which published the first part.