What is a PUE: registration conditions, required documents. Registration of an enterprise (PUE) Registration of a PUE in Belarus: authorized capital

Private Unitary Enterprise or PUE- its abbreviated name, which is well-established in speech use, is one of the most popular organizational and legal forms of commercial organizations existing in Belarus. This form of legal entity is characterized by the presence of one owner, natural or legal person. It should be noted that both residents and non-residents of the Republic of Belarus can open a PUE 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 complicated and requires certain knowledge and experience in passing it. Registration of a PUE 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 PUE registrations, certain actions must be completed, 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 in the future may lead to the recognition of state registration as invalid. Therefore, the most convenient and rational option is to register a PUE in Belarus with the help of qualified lawyers from RASHKEVICH & PARTNERS. We will perform this procedure professionally, efficiently and in the shortest possible time!

Stages of PUE registration

All stages of opening a PUE in Belarus can be divided into 3 groups:

  1. pre-registration procedures;
  2. direct application for registration;
  3. post-registration procedures.

Pre-registration procedures include:

  • consultation on the possibility of opening a private unitary enterprise;
  • making a decision to establish a PUE;
  • 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 building);
  • preparation and approval of the charter of the PUE.

Registration of a private unitary enterprise in Minsk is carried out by the Minsk city executive committee (Minsk, Pushkin avenue, 42). Registration of a PUE in another locality is carried out by the relevant regional or district executive committee.

Post-registration procedures include:

  • opening a current account;
  • printing (if required);
  • registration of labor relations with the head of the PUE.
  • support for obtaining an EDS.
  • representation of interests in the IMNS, FSZN, etc.

How much does it cost to open a PUE in Belarus?

Basic costs associated with registration:

  • payment of state duty - 25.5 BYN (~ 10 euros);
  • production of a seal (if required) - 40 BYN (~ 15 euros);
  • registration service of an electronic digital signature key for 12 months - 95.28 BYN (~ 40 euros).

Opening of a PUE in Minsk

The cost of legal support for the PUE registration procedure by RASHKEVICH & PARTNERS specialists is 150.00 Euro*.

Advantages of opening a PUE with RASHKEVICH & PARTNERS

  • United under the RASHKEVICH & PARTNERS brand, lawyers 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" and others.
  • 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 a prerequisite for the implementation of subsequent actions, and in general, PUE registration in Belarus. Our lawyers hope that the prepared article will be useful and will answer many of your questions: How to open a PUE in Belarus?».

Opening of PUE: name

Name approval is the first step in registration, which consists of a general and a special part:
- a common part:

  1. indicating the form of ownership (republican, communal, private). In the case of the creation of a private unitary enterprise by a legal entity, the use of the word "Private" is prohibited from 05/01/2013;
  2. reflecting the nature of the work (trade, transport, production, and so on);
  3. indication of the organizational and legal form (PUE, JSC, 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 decides open a private unitary enterprise for trade, then the name of the company will look like: “Private trade unitary enterprise “Vector-North””. Abbreviated: "private enterprise "Vector-North"". The name of the company opened at the expense of the property owned by a legal entity will look like: full name - “Trade Unitary Enterprise “Jupiter””; abbreviated - "unitary enterprise "Jupiter"".

Violation of these rules, as well as other conditions provided for by law, is the basis for refusal to agree. It is possible to check whether the name you have chosen is free or it is registered (reserved). To do this, go to the website egr.gov.by, which accesses the USR database. If the proposed and available options match, the approval will be denied.

When the name is prepared, you should apply with a corresponding application to any registration authority (department of justice) in Belarus (not subject to state duty). From a practical point of view, preparing several names before going through the approval process will help avoid having to go through it again. Disputes arising in the course of 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 - UE, LLC, ALC, OJSC, CJSC, cooperatives, institutions). Legal assistance on changes and additions to constituent documents, reorganization (transformation, division, spin-off, merger, accession) of legal entities.

tel.: +37529 779 91 52 MTS
tel.: +37529 327 92 85 Velcom

PUE registration: legal address

Having agreed on the name of the organization, it is necessary to determine the location of the PUE, in other words, it is necessary to decide where the legal address will be located, since the legislation provides for specifics regarding its location. As a general rule, the legal address is located in a non-residential premises (office), however, a PUE 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 lease agreement):
— the owner (co-owners) of the premises agreed to the placement of the PUE;
2. Residential premises owned by the founder:
- there is the consent of the co-owners of the premises;
- the persons living together have expressed their consent.

When PUE registration at the place of residence the owner will begin to pay for utilities and make other deductions in an increased amount, which will allow fully recovering the economically justified costs of their provision. At the same time, it is forbidden to engage in production, to provide services in such a dwelling, bypassing the procedure for transferring to non-residential.

Registration (opening) of PUE: decision on creation, charter

Having passed the previous stages, it is possible to start developing and approving the charter, the decision to create a PUE, the questionnaire and 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 procedures for managing activities;
legal address;
other information.

According to the latest legislative changes, it is not necessary to prescribe 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 up to 5 digits according to the national classifier. Under the main activity, it is worth indicating the priority direction of work, with the presumably highest revenue. The charter can provide for the right of the director to keep accounting and draw up reports.

Before registration, in preparation decision to establish a PUE. This decision is drawn up independently and contains information about the founder, as well as:
name of the organization being created;
the size, sources and procedure for the formation of the statutory fund;
legal address;
other information.

If a citizen has restrictions on carrying out entrepreneurial activities, as well as if the founder has circumstances that do not allow establishing commercial organizations - registration (opening) PUE will be impossible. The registration authorities do not check the compliance of the documents submitted for registration with the law. All responsibility for providing reliable information lies with the founder. The activities of organizations registered using deliberately provided false information are considered illegal and prohibited. In such a case, by decision of the economic court, the registration is declared invalid, and all income received after the opening of the PUE is subject to collection in state revenue.

Registration of a PUE in Belarus: statutory fund

According to the decision on the creation (opening) of the PUE and the approved charter, the authorized capital is formed before registration. The legislation does not contain requirements regarding its size, due to which this issue is resolved by the person independently.

The authorized capital of a PUE in Belarus is formed from the property owned by the founder, and represents money, securities, property rights, and other property. An independent appraisal is required to validate the value of a non-monetary contribution. When the statutory fund is formed in whole or in part in cash, then they are transferred to a temporary account. To open it, the bank submits:
- an application for opening an account (usually an application form is available at the bank).
— decision to establish a private unitary enterprise;
- passport.
The deposit of funds is confirmed by a receipt of enrollment, an account statement.
Due to the fact that this money has a designated purpose, it can be transferred to the settlement account of a registered organization, or returned in case of refusal to register, or due to refusal of a person open PUE .

PUE registration: registration fee in Minsk, Belarus

Prior to the registration of a PUE, a state duty is paid, the amount of which, as a general rule, is three basic units (450,000 thousand rubles). In the case of opening a second 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 PUE registration in Minsk paid to the account of the Main Directorate of the Ministry of Finance for the city of Minsk on account No. 3602101000006, Branch 500 of the Minsk Department of Belarusbank JSC, 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 a confirmation of the payment of the fee.

PUE registration: submission of documents

Having successively passed the stages of registration of a private unitary enterprise described above, a package of documents will be ready for PUE opening. Summing up, the following documentation will be in hand:
Two printed and stitched copies of the charter;
statement about PUE registration(signature to be put in the presence of an authorized person of the registering authority);
questionnaire of the founder (sheet A to the application);
Copy of the charter on electronic media (flash card, disk);
Document confirming the payment of state duty.

Registration of a private unitary enterprise in Minsk is carried out by the Department of Justice of the Minsk City Executive Committee. These documents are submitted personally by the founder of the PUE when visiting the registration authority at the proposed location of the opening of the organization. You must have a Belarusian passport with you. In the case of registration of a PUE by a foreign citizen, one should have a certified copy of an identity document with a translation into Belarusian (Russian) language with a notary notarizing the translator's signature. It is possible to entrust the registration procedure to a representative. In order to use the help of a representative, it is necessary to conclude an agreement on the commission of the commission and a power of attorney certified by a notary.

Registration takes place on the day the entire set of documents is submitted, after which one copy of the charter of the PUE with a registration mark is returned. After making an entry in the Unified State Register of legal entities and individual entrepreneurs, a PUE in Belarus is considered to be created. The certificate of registration of a private unitary enterprise will be ready no later than 1 working day.

It should be noted that the registration of the company with the tax inspectorate, state statistics authorities, the Social Security Fund, RUSE "Belgosstrakh" is carried out by the registration authority according to the 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 start working, it is required:
1) conclude an employment contract with the director;
2) hire an accountant;
3) make a seal;
4) open a PUE settlement account.

PUE is a commercial organization consisting of one participant with the right of ownership to assign property to the enterprise. That is, the property of the PUE belongs to the organization only on the basis of economic management rights. Unlike a society, 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 PUE (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 PUE in Minsk.

How long does it take to register a PUE?

You can register a PUE using our services within 2 working days (registration with the executive committee and opening a current account). Would you like to urgently open a PUE in Minsk? Then I will help you solve the problem within one working day (together with opening a current account). The registration process of a turnkey PUE will take 5-7 days.

The PUE Registration service consists of the following types of assistance:

  • consultation on all the subtleties and nuances of registration of an organization;
  • approval of the name of the PUE;
  • assistance in finding a legal address;
  • preparation of the decision of the founder on the formation of a legal entity;
  • preparation of the charter of the PUE;
  • preparation of the decision of the founder on the appointment of the director and the approval of the charter;
  • submission of documents for registration of PUE in the executive committee;
  • print order;
  • preparation of employment contracts with the director and chief accountant, orders on their appointment, orders on the timing of payment of wages;
  • assistance in the formation of the statutory fund and the opening of a bank account;
  • provision of documents required for tax, FSZN, Belgosstrakh;
  • registration of the book of audits and checks, comments and suggestions.

As a general rule, the legal address of a PUE should be located in non-residential premises. But one of the characteristic features of the creation of a PUE is that the address of a new commercial organization may be a private housing stock (house or apartment) of the owner of the property of the PUE in cases where:

  • the dwelling is owned by the founder;
  • the founder of the PUE lives in this residential area permanently.

Both cases require the consent of the owner and all family members who live in this room and have reached the age of 18.

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 issues of interest, as well as quickly and successfully implement all stages of PUE registration on a turnkey basis.

If you need to register a PUE in Minsk or other regions of Belarus, call and I will provide the necessary advice on opening a legal entity, as well as complete all the stages of opening a PUE on a turnkey basis.

In the article, we will consider what a PUE is. They recognize a commercial organization that is not vested with the right to ownership of fixed property.

It is privately owned by such an enterprise by an individual (jointly owned by spouses or members of a farm) or a legal entity and belongs to this institution on the basis of economic management rights. Thus, the property is indivisible and cannot be distributed by contributions (share, share), including between employees of the enterprise.

Registration conditions

Let's take a closer look at what a PUE is.

Registration conditions are usually as follows:


Place of registration of PUE

A private unitary enterprise may be located in a residential area (for example, in an ordinary apartment or residential building) of the owner of the property, subject to a number of the following conditions:

  • The property belongs to the right of ownership (share or joint).
  • The person permanently resides in the premises.

Property

A private unitary enterprise (private unitary enterprise) can act as a participant in a business company and a contributor in a limited partnership only with the permission of the owner. A unitary enterprise has no right to make a contribution to the charter fund of partnerships or economic societies, its real estate on the basis of economic management without the consent of the owner.

A private unitary enterprise cannot sell its property and lease it, send it as a pledge, make a contribution to the charter capital of a business company and partnership, or dispose of it in any alternative way without the actual consent of the owner. The rest of the assets owned by the enterprise can be disposed of, with the exception of cases established by law.

The owner of property that is under economic management, in accordance with the law, decides on the creation of a unitary enterprise, determines the subject and goals of its activities, along with reorganization and liquidation. Among other things, this person can appoint a manager, exercising control over what is available in the company.

The owner can count on receiving a certain part of the profit from the use of the property under the economic jurisdiction of the organization he created. He is not liable for the obligations of the PUE, except in cases of bankruptcy at the enterprise due to his fault.

Authorized fund

As part of the creation of a private unitary enterprise, the size of the authorized capital is determined by the founder and owner of the property independently. The governing body of such a company is the head, who is appointed by an authorized person. It is worth noting that such an enterprise has the full right to be reorganized into a partnership or economic company in the manner prescribed by law, and at the same time by agreement of the parties. What is a PUE is now known. Next, let's talk about the required documents.

Documentation package

Suppose a citizen has decided to register a private unitary enterprise. In order to carry out this procedure as quickly and correctly as possible, he needs to prepare the following documents:

  • First of all, you will need a decision to create an organization. This document is important for a temporary bank account.
  • Help on coordinating the name of the legal entity. This will be required to create the charter of a private unitary enterprise (PUE). To obtain such a certificate, you must contact the city executive committee with a special application. Usually the name is agreed on the day of the application.
  • Letter of guarantee regarding the provision of a legal address. Any company should have it.
  • Charter in two copies and in the form of one electronic copy. After the name of the future company is agreed and the legal address is determined, you can begin to create a charter. This is the most important document, since on its basis the institution will carry out its direct activities.
  • A receipt confirming the payment of the state fee in the amount of five base units. It can be made upon application to the registration authorities.
  • Application in the prescribed form for registration. It is filled out upon request.
  • Order on the payment of wages. This paper is needed to open a current account. It is worth paying attention to the fact that not all banks need it. If a citizen has decided in which financial institution such an account will be opened, then it makes sense to clarify whether a document is required.

Thus, this is a comprehensive package of documents that must be prepared immediately before applying for the registration procedure.

It is worth noting that for a private construction unitary enterprise, the registration process will be exactly the same, as well as the conditions for registration with financial costs, will be exactly the same as in all other cases.

Responsibility of unitary enterprises

Such institutions are liable for their obligations with all the property actually belonging to them. A unitary enterprise, as a rule, is not liable for the obligations of the owner, with the exception of cases provided for by the Civil Code.

We have fully considered what a PUE is.

What to choose - PUE or LLC?

To choose, you need to understand What is the difference between a PUE and an LLC. There are only two main differences between these two organizational and legal forms in the light of the changed legislation:

1. Legal address. An LLC must have a legal address only in a non-residential administrative building; the company cannot place an office in a residential building. But a private unitary enterprise can be located in an apartment or premises of a housing stock owned by an individual founder. The owner of the property can provide his address to the enterprise in the following cases:

a) the dwelling is the private property of the owner or, if it is in shared ownership, there is documentary evidence of the consent of other owners and all adult residents to this.

b) the owner uses the housing for permanent residence (the exception is the premises owned by the state), there is documentary evidence of this (for example, a passport indicating the registration address or a registration card) and all owners and adult residents do not mind.

At the same time, production activities, the direct performance of work or the provision of services in residential premises are prohibited without transferring this premises to non-residential premises.

2. Legal regime of property. All property acquired by the LLC is owned by the LLC itself, i.e. the company as an owner has the right to own, use and freely dispose of its property. For a PUE, Belarusian legislation provides for a special legal regime of property: all the property of a PUE belongs to this PUE on the right of economic management, and the full owner of any property of a PUE is its founder.

What is the "right of business management"? The right of economic management is the so-called "limited" right in rem. The limitation is that the enterprise does not have the right to dispose of the real estate belonging to it on the right of management without the consent of the owner, i.e. it cannot be sold, leased, pledged, made as a contribution to the statutory fund or disposed of in any other way - all only with the consent of the founder. All other property owned by companies on the right of economic management, they dispose of independently, except for cases expressly established by law and decisions of the owner of the property.

3. Mobility. If you want to sell, donate your business or let partners into it, it is much easier, faster and cheaper to do it with an LLC: shares in the authorized capital of an LLC are the same property as any other, i.e. they can be sold, given away, and other transactions can be made with them freely and at no extra cost. At the same time, nothing happens to the LLC itself: it has worked and continues to work. If you want to change the founder in a PUE, then you will either have to register the enterprise as a property complex, or do it through two reorganizations in the form of transformation (more details). If you want to let a partner into the PUE, then this is done only through reorganization, i.e. entails a change in the seal, name, certificate of state registration, certificates, etc.

The number of founders. PUE has only one founder. Since January 26, 2016, Belarusian entrepreneurs have the opportunity. However, the legislator has established some restrictions in this matter: a business entity cannot have another business entity consisting of one member as the sole participant.

GOOD TO KNOW!

Speaking about the differences between PUE and LLC, it is impossible not to touch on the topic of myths that “walk” on the Internet and raise numerous questions from novice entrepreneurs:

Myth 1. The choice between PUE and LLC depends on the types of activities that the legal entity will be engaged in. It is not true. The types of activities carried out are in no way related to the organizational and legal form. Yes, there are exceptions in the legislation (for example, banks in Belarus can only be created in the form of joint-stock companies), but as a general rule, the choice of one form or another does not entail any restrictions on the number of types of activities.

Myth 2. This is also not true. The current Tax Code of the Republic of Belarus provides for 2 taxation systems for any legal entities, regardless of their organizational and legal form: general and simplified. Tax legislation does not provide for any breakdowns into “taxes for PUEs” and “taxes for LLCs” or increasing coefficients for LLCs.

Myth 3. A PUE has the right to hire fewer employees than an LLC. And again not true. There are no restrictions in any regulatory legal act on the number of employees that a PUE can have on its staff. The number of employees is determined not by the organizational and legal form, but by the taxation system applied by the legal entity. PUEs and LLCs applying the simplified taxation system have the right to hire the same number of employees. You can find out more about the criteria for applying the simplified taxation system.

You can find out about the conditions for cooperation with us on opening an LLC or PUE.