When opening your own business, as a rule, the issue of organizing jobs for employees is relevant. You can open an LLC and conduct business remotely, on your own or with the help of remote employees, but if the organization of the workflow still requires an office, other premises, then in this case it will be necessary to create a separate division (hereinafter referred to as OP). Also, if the business is successful, then the head of the LLC may need to open additional branches for further activities, for example, in other regions.
The main feature of the EP can be called the presence in it of at least one permanent workplace. This means that it is necessary to draw up at least an employment contract with one permanent employee (a period of one month). Accordingly, a warehouse and other premises where there are no permanently working employees cannot be considered an OP.
How to create a separate division and not lose the LLC's right to the simplified tax system
Each organization is interested in minimizing various costs, and taxes, of course, too. An LLC can use the simplified regime if it does not have functioning branches and representative offices. Therefore, it is very important to exclude Germany WhatsApp Number List the signs of a branch and a representative office of the branch being created, otherwise there is a risk of losing the right to simplified accounting, which leads to additional charges of a large number of taxes and an increase in reporting.
Branches and representative offices, their characteristic features
Representation - a branch that can represent the interests of the LLC, as well as protect them. The branch can perform all the tasks of the organization, including the tasks of a representative office.
In order to avoid tax consequences, it is necessary to know what characteristic features branches and representative offices have - and the differences between OPs from them:
Information that the established branch / representative office must be recorded in the charter, but there is no requirement to enter information about the opening of the OP;
The organization approves the document - Regulations on the creation of the department. In order to reserve the right to simplified tax reporting, it is necessary to state in it that the unit does not have such a status as a representative office or branch and is not fully engaged in the activities of an LLC, for example, it only undertakes the sale of goods;
To regulate the work of representative offices, branches, special regulatory documents are developed, which is not required for the EP;
It is advisable to open a representative office or branch with a complex structure and a large number of employees;
Representative offices, branches need to appoint a head.