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The consulting firm “Ukrcons” proposes registration of a limited liability company ( LLC ) in the shortest terms and on the minimum expenses.
Economic society in the form of Limited Liability Company (LLC) is a legal entity, authorized (constituted) capital that is divided into parts between participants.The maximum number of its founders cannot exceed 100 persons. The founders of LLC can be physical and legal entities both citizens of Ukraine (residents) and foreigners (nonresidents) and stateless persons.
The Economic code regulate the activity order of a Limited liability company. The law does not establish the size of authorized capital today, founders independently determine its size which can be completely created during the first year from the moment of the state registration LLC. In addition, the founders determine the sizes of deposits at their discretion. Cash resources, property rights, property of founders can be sources for creation of authorized capital of the LLC.
The private enterprise and Limited liability company are the simplest organizational forms for business represented by the organization in Ukraine on today's. The main differences between PE and LLC are: natural persons and, or legal entities with private form of ownership can be the founder of private enterprise and also the legal entity in the form of company with one founder can establish a private enterprise. The Charter is a document of Limited liability company, which forms the basis for activity of the enterprise and settle the rules, activity order and the organization.
The first step for registration of LLC is creation of the business plan. It is a document without which the creation and realization of the activity of any business is a difficult test.
The second step. Convocation of founders to the constituent assembly (in future the general meeting will be the superior authority of LLC). It is approved a business plan at the constituent assembly and also made decision about the creation and aim of the enterprise, it is approved the Carter and the foundation agreement at will, distribution of shares between founders, the size of the authorized capital, also choose and confirm a collegiate (not less than three members of administration) or an individual executive body in the person of the director of the enterprise, and charge to executive body or the authorized representative to make the state registration of limited liability company.
One founder – a natural person can found an enterprise (LLC). However, a legal entity in the form of society with one founder cannot individually found other society, in this case with the limited liability (according to the civil code art. 141 p. 2). In this case, the participants must be not less than two. For example: legal entity and natural person or several legal entities.
The third step it is the procedure of the state registration of limited liability company.After the registration of the enterprise you have to choose the taxation system:
1.The simplified taxation system with VAT or without VAT.
2. Income tax enterprises with VAT or without VAT.
For legal entities, according to Tax Code of Ukraine, there is one type of the simplified taxation system – it is the third group of the single tax.
Restrictions for the third group of a single tax for legal entities:
- the volume of incomes: should not exceed 20 million UAH a year;
- the form of the activity: any, except forbidden for the simplified system;
- the hired workers: to 50 persons (average registration quantity);
- the rate of single tax for thirds of group makes: 2% of the income for the payers of the VAT or 4% of the income for defaulters of the VAT.
Income of legal entity – any income, including the income of representations, branches, the departments of this legal entity, received during the tax (reporting) period in a monetary form (cash and/or cashless); the material or non-material form, received without return goods (works, services) during the accounting period.
Documents necessary for registration of Limited Liability Company in Ukraine (for natural persons – residents):
- The passport document of all natural persons of founders;
- The record card of a taxpayer (identification code) of all natural persons of founders;
- The notarial power of attorney for representation of interests;
- The location of the LLC (registration address) and the name of the LLC;
- Kinds of activities - KVED;
- The size of the authorized capital;
- The director`s passport document andtaxpayer (identification code).
Documents necessary for registration of Limited Liability Company in Ukraine (for legall entities – residents):
- The extract, confirming the status of the legal entity;
- The information about the final recipients (beneficiaries);
- The charter of the legal entity (FOUNDER);
- The power of attorney from the legal entity;
- The protocol/decision (depending on number of the founders) of founders about founding the LLC;
- The location of the LLC (registration address) and the name of the LLC;
- Kinds of activities - KVED;
- The size of the authorized capital;
- The director`s passport document andtaxpayer (identification code).
Documents necessary for registration of Limited Liability Company in Ukraine (for natural persons – nonresidents):
- The passport document of all natural persons of founders;
- The translation of passport documents of all founders on Ukrainian;
- The record card of a taxpayer (identification code) of all natural persons of founders;
- The notarial power of attorney for representation of interests;
- The location of the LLC (registration address) and the name of the LLC;
- Kinds of activities - KVED;
- The size of the authorized capital;
- The director`s passport document andtaxpayer (identification code).
Documents necessary for registration of Limited Liability Company in Ukraine (for legall entities – nonresidents):
- The document confirming the registration of legal entity in the country of location of the founder (extraction from the trade, bank or judicial register; original legalized in accordance with established procedure);
- The charter of the legal entity (FOUNDER);
- The power of attorney from the legal entity;
- The protocol/decision (depending on number of the founders) of founders about founding the LLC;
- The location of the LLC (registration address) and the name of the LLC;
- Kinds of activities - KVED;
- The size of the authorized capital;
- The director`s passport document andtaxpayer (identification code).
*It is necessary to specify at specialists of consulting firm “Ukrcons” a more exact list of documents for legal entities – nonresidents.
The list of services in a complex (that we can provide to a customer in the course of registration of LLC):
- Search of the legal address, the conclusion of the lease agreement or purchase and sale (if it is necessary).
- Search of the director (for foreign founders).
- Making out a decision, protocol of founders.
- Making out the Charter of the limited liability company.
- The contract agreement between the foreign company and limited liability company about the authorized capital (if it is necessary).
- The agreement between founders about the distribution of duties.
- Filling of documents, forms, forms for registration of limited liability company at the state registrar.
- The submission of documents to the state registrar (in the state registration service).
- Receiving the Extract at the registrar for further procedure of registration with all data on statement of the enterprise, for the account in the Pension fund, the Tax inspection, Management of statistics.
- Submission of documents in the authorities of Statistical management.
- Obtaining of the reference from the Statistical management for further procedure of registration of LLC.
- Submission of the documents on production of the stamp of LLC.
- Obtaining the stamp.
- Preparation of the package of documents to the notary for assurance of signatures on the card for opening the bank account.
- Submission of the documents in bank for opening of the settlement account.
- Registration in the register of payers of the VAT.
- Registration in the register of payers of a single tax.
- Registration of the cash register.
- Obtaining license, permission, certificates.
- Maintenance of your business (legal, personnel, accounting and tax maintenance).
We will do all work for You, as a result you will not spend Your precious time. You will receive the full package of documents confirming the state registration of limited liability company in all funds, with the stamp, the open account in bank, with the certificate of the VAT, with licenses and permissions. You can also use and other company services for your business: accounting and legal services, obtaining all the permissive documents, licenses, certificates, the representation of your interests in the tax authorities, in the pension fund and other instances.
If your goal is to: legalize a small business in Ukraine, produce and sell goods with low expenses, provide services or sell products to enterprises, entrepreneurs with a small cost of expenses, register your business with low monthly expenses and with a simplified method of accounting, - the best way out for you is registration of business activity as individual entrepreneurship.
An individual entrepreneur or a private entrepreneur (IE/PE) – is the simplest form of small business, the name of which is the surname, name and patronymic of the businessman. The legal address of the entity is its place of registration in the passport. It operates on the basis of statements of state registration. Opening PE/ IE is more favorable to those entrepreneurs that have a small start-up capital, and just beginning their business. Our company specializes in starting a business (shops, cafes, restaurants, manufacturing, etc.), obtaining all permits, licenses, certificates and subsequent support of business (legal, personnel and accounting services) .
How to register a private entrepreneurahip?
First step – is to register a private entrepreneur to the state registrar. Documents needed for business registration are the following: a copy of the passport; the identification number; form №10 – Registration card on the state registration of individual entrepreneur; receipt (state duty) for state registration.
Second step – is to obtain extracts from the state register (a document certifying that you – the entrepreneur).
Third step – it is necessary to determine the tax system on which you conduct business. After the state registration of all entrepreneurs are the payers of income tax from natural persons at the rate of 18% of the profits. Choosing the simplified taxation system of 1, 2, 3 groups must be made within 10 days after the registration of the IE by coming to the tax office of certain district, and (after consultation with the inspector) to write an application. Documents needed: the passport; the tax number; the extract. the application to transfer you, as an entrepreneur, to a simplified taxation system (considered within 5 working days); the application for the registration books of revenues and expenses (considering over 10 working days); book of income and expenditure for the entrepreneurs who have chosen a simplified taxation system of 1,2,3 groups.
Fourth step – in 3 working days after the application of the simplified system of taxation is satisfied and you are registered as payer of the unified tax, you should come to the tax office (fiscal services) and write the corresponding application for extract from the Register of payers of the unified tax.
Fifth step – in 2-10 working days return to the tax office (fiscal service) and pick up: extract on the status of a unified tax payer; the Book of income and expenditure; current accounts and schedule of payment of taxes and contributions.
Sixth step – obtaining a stamp (if necessary). You need the stamp for: concluding contracts, international contract; for a cash, tax documents for the sale of goods and services or for the waybills of transportation of goods.
Seventh step – opening a bank account. You need to register a bank account if you are entrepreneur who provide services to perform the work, selling products outside of Ukraine or will receive payments on their current account.
Eighth step – in connection with the transition of accounting and tax reports in a fully electronic format, you also need to get certified electronic keys and conclude relevant agreements with tax authorities, pension fund and state statistics.
Ninth step – Cash register.
Taxation of PE/IE. There are three groups of the unified tax:
1. The restrictions for the first group: the amount of income: no more than 300 000 UAH per year; wage-labor is eliminated; allows operation only in the following activities - retail sale of goods to trade places in the markets; provision of services to the population's household; the rate of unified tax: 1-10% of the minimum wage. The minimum wage is 3200.00 UAH. Ten percent - 320.00 UAH;beside this entrepreneur in this group makes the following payments - unified tax and unified social fee.
2. The restrictions for the second group: the amount of income: no more than 1 million UAH per year; allows operation only in the following activities - provision of services to a unified taxpayer and the population, produce and / or sell goods at retail or wholesale to all market participants, economic activity in the field of restaurant business; wage-labor – up to 10 persons at a time; the rate of unified tax: 2-20%. The minimum wage is 3200.00 UAH. Twenty percent - 640.00 UAH; beside this entrepreneur in this group makes the following payments - unified tax and unified social fee.
3. The restristions for the third group: revenues must not exceed 5 million UAH per year; type of activity: all except banned for a simplified system; wage-labor: unlimited; the rate of unified tax is 3% of revenue for VAT payers or 5% of revenue for non-payers of VAT.
Documents required for registration of individual entrepreneurs:
- Tax identification number;
- Passport (for citizens of Ukraine);
- Residence Permit (for foreigners or stateless person);
- A notarized power of attorney for representatives of our company (to represent your interests in business registration process);
- Registration form.
The range of our services concerning registration of individual entrepreneurship:
- Consultation on registration;
- Consultation on the choice of type of activity;
- Consultation on taxation;
- Obtaining, recovery of tax number for foreigners, stateless persons, citizens of Ukraine.
- Registration as unified tax payer in state register.
- Registration of book income.
- Registration as VAT payer.
- Opening a bank account.
- Registration of the cash register.
- Registration of electronic keys for filing reporting documentation.
- Preparation of Extracts of VAT, unified tax payer, statistics certificate.
- Obtaining of a stamp.
- Registration of trade mark.
- Licenses, permits, approvals, certificates, etc.
- Preparation and obtaining of documents for opening of outlets: tents, coffee cars etc.
- Preparation of documents for opening shops of cooking fast food, cafes, restaurants stores
- Preparation of documents for opening production facilities for the production of furniture, building materials, products of metal, wood and others.
- Accounting services.
- Legal services.
- Residence permit (registration of foreigners) for 1 year.
- Obtaining a residence permit for foreigners and stateless persons.
Thus, conducting of business is always followed with settlement operations. It is recognized that the tax system is the most complex in the conduct of accounting, it has a lot of controversial issues. It is very important to strictly maintain the primary documentation. Therefore, accounting and tax accounting should be engaged by only a very experienced specialist, because only experienced and qualified specialist will save your company from the administrative and criminal prosecution. On the issue of obtaining the services of such a professional you can always contact the consulting firm “Ukrcons”. We will provide any service for your need, and in a short time.
Consulting firm "Ukrcons" offers the services of liquidation for legal entities of any organizational legal forms. The ways of liquidation of a business entity:
1.Liquidation of a business entity by the decision of the owners;
2.Change of the founders of the company.
Voluntary liquidation (liquidation of the enterprise by decision of the owners)
Liquidation of the enterprise according to the decision of owners includes the following main stages:
•adoption of the decision on liquidation by the owners of the enterprise;
•notification of liquidation of the enterprise to the authority that accomplished state registration for inclusion in EDRPOU (Ukrainian “Unified State Register of Businesses and Organizations”) of the corresponding entry;
•deregistration of the enterprise at tax authorities;
•deregistration of the enterprise at the pension Fund;
•deregistration of the enterprise at social insurance funds;
•deregistration of the enterprise at the employment centre;
•closing the Bank accounts of the enterprise;
•elimination of the seal of the company;
•submission of documents for inclusion in EDRPOU a record about the state registration of the dissolution of business entity, or sole proprietorship as a result of its liquidation to the state Registrar.
Procedure:
•signing a contract for carrying out of procedure of liquidation;
•transfer of the accounting and reporting documentation to the original contract acceptor;
•preparation of documents and exhibition of information to the state administration;
•closing an account in bank;
•inspection and deregistration in the regional offices of the Pension fund and social Insurance fund;
•inspection and deregistration in the regional tax offices;
•the transfer of documents with long-term storage in the state archive;
•deregistration in the statistical department;
•elimination of the seal of the company;
•making of the relevant entry in the state register on the accomplishment of liquidation procedures.
Change of the founders and the head of the company. The procedure for the change of the founders and the head of the company is carried out much quicker than the procedure of liquidation of the enterprise through the recognition of its bankruptcy or liquidation of the enterprise according to the decision of the owners, whereas the cost of legal services for registration of the change of founders and the head is much lower than the cost of services for the liquidation of the enterprise.