Company registration documents
Registration of the Branch or Representative Office in Russia
Registration of Branches or Representative Offices usually takes from one and half to three months, depending on terms agreed in the Registration Chamber of Ministry of Justice of the Russian Federation (to speed up the process, an expedited fee may be paid to the Russian Ministry.
Branches and Representative Offices
As a matter of Russian law, Branches and Representative Offices are both subdivisions of a foreign legal entity, located at a place other than the Head Office of the legal entity. Both Branches and Representative Offices may be assigned property by the Head Office.
Branches and Representative Offices differ, however, in the type of activity that they are expected to perform. In brief, a Representative Office only represent the interests of the legal entity (typically marketing and promotional activity), while a Branch can actually engage in all of the legal entity’s functions (including sales).
For taxation purposes, Branches are considered to be commercial in nature (forming a permanent establishment or taxable presence) and therefore subject to profits tax. Representative Offices, on the other hand, are assumed to angage only activity of a non-commercial nature and are therefore not subject to profits tax.
Branches and Representative Offices are required to be accredited by the State Registration Chamber of the Russian Ministry of Justice located in Moscow (the Chamber). The full registration process includes the following stages:
Official State Accreditation fees are
Tax and Funds Registration
Having opened the Branch or Representative Office, within 30 days, the foreign company shall be registered locally with:
The following documents are required to be submitted to the Tax Inspection and Funds:
The Tax Inspection shall issue to the foreign company a Certificate specifying its Russian Tax Number.