The LLC must notify its tax office no later than a month from the date of creation and register in a timely manner at the place where the branch is located (if it is opened on the territory of another tax inspectorate, and not the one where the LLC was created). If the address of the branch changes - there is no need to close it and open a new one - it is enough to inform the Federal Tax Service about the change in the location of the branch office.
How to register with the Pension Fund and the Social Insurance Fund correctly when opening a separate subdivision
It is necessary to become registered in the funds only if the EP has a personal balance and a bank account, and also if it will pay salaries to employees on its own.
Notarized copies of documents confirming the registration of the LLC, an information letter from the Germany WhatsApp Number List statistics authority, the registration of the sole proprietorship and confirmation that it has a separate balance sheet and bank account should be presented to the Funds.
It is recommended that documents be submitted before the OP deducts employee benefit contributions for the first time. Tax on the simplified tax system and contributions for employees of the EP should be paid at the place of registration of the LLC (or the main division), and personal income tax - at the place where the OP is located.
What penalties can be for the implementation of the activities of a structural unit without registration
For the implementation of the activities of a structural unit that is not registered, payment is provided as a fine - 10 percent of the income received by the EP (the minimum fine is 40,000 rubles).
Penalties are provided for non-compliance with the deadlines for submitting EP documents for registration: applications to the Federal Tax Service for registration - 10,000 rubles, PFR - 5,000, or 10,000 rubles, in the event that the violation is more than 90 days (calendar), FSS - 5,000, or 10,000 rubles, in case the violation is more than 90 days.
Step-by-step plan for registering a separate division
1. First you need to decide that an OP is being created, and not a branch / representative office (they have a different procedure procedure);
2. Make sure that a stationary permanent employee is required to perform certain duties and that a workplace has been created and provided for him. Sign a contract with him for a period of one month;
3. Within one month after that, report the opening of a branch to the tax office at the place where the OP is opened;
4. Within one month, register with the funds, if necessary (if the unit independently calculates salaries, has its own bank account and balance sheet.