You have a small plot of land (garden) next to the house where you grow vegetables, several livestock units, and you don’t plan to expand, but you can’t consume everything you grow yourself (most likely, you will sell these surpluses, and if it doesn’t work out - just give it to someone - treating guests - no one has yet canceled hospitality).

Will it sale of surplus be considered an extract business income? Legislators believe that No. Such activities are regulated by the Federal Law of the Russian Federation “On Personal Subsidiary Farming” dated July 7, 2003 No. 112 FZ (hereinafter referred to as Federal Law No. 112).

According to paragraph 1 of Art. 2 Federal Law No. 112 private household- the form non-entrepreneurial activities for the production and processing of agricultural products.

More on the topic:
Grant 1.5 million rubles. under the program "Beginner farmer"
Grant 5 million rubles. under the program "Family livestock farm"

Personal subsidiary plot ( private household plot) is conducted by a citizen or a citizen and members of his family in order to satisfy personal needs on a land plot provided and (or) acquired for personal subsidiary farming.

Agricultural products produced and processed under the management personal subsidiary plot, is the property of citizens leading a personal subsidiary plot, and the sale of such products is not entrepreneurial activity . Samo private household plot no way not registered, and it is possible to carry out activities on a personal subsidiary plot from the moment of registration of rights to a land plot (either property rights or lease rights).

citizens, leading personal subsidiary plots, in accordance with the Federal Law of July 7, 2003 N 112-FZ "On personal subsidiary plots" are recognized as agricultural producers on a par with farmers and agricultural enterprises.

1. What land plots can be used for personal subsidiary plots?

There are two categories of land plots on which personal subsidiary plots can be organized: these are land plots within the boundaries of settlements (household land plots) and land plots outside settlements (field land plots). Homestead land plots are used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures and structures. Field land plots are used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

2. Are the sizes of land plots that can be used for personal subsidiary plots limited?

The maximum size of land plots provided to citizens for ownership from lands in state or municipal ownership for personal subsidiary plots are established by regulatory legal acts of bodies local government, and the maximum size of the total area of ​​land plots that can be simultaneously on the right of ownership and (or) another right of citizens leading a personal subsidiary plot is established by the law of the subject Russian Federation.

Part of the land plots, the area of ​​which exceeds the specified maximum size, must be alienated by the citizens who own these land plots, within a year from the date of the emergence of rights to these land plots, or the state registration of these citizens as individual entrepreneurs must be carried out within this period. or state registration of a peasant (farm) economy.

3. Can a citizen living in a city get land in a rural area to organize a personal subsidiary plot on it?

Yes maybe. But only to citizens who are registered at their place of permanent residence in urban settlements, land plots that are in state or municipal ownership are provided for personal subsidiary plots only if there are free land plots.

Accounting for personal subsidiary plots carried out in household books by local self-government bodies of settlements and local self-government bodies of urban districts. Maintenance of household books is carried out on the basis of information provided on a voluntary basis by citizens who maintain personal subsidiary plots.

The household book contains the following main personal farm information:

• Who leads the LPH- surname, name, patronymic, date of birth of the citizen who was granted and (or) who acquired a land plot for conducting a personal private household;
• Who else leads private household plots with him- surnames, names, patronymics, dates of birth of members of his family cohabiting with him and (or) jointly carrying out personal subsidiary farming with him;
• On what land- the area of ​​the land plot of a personal subsidiary farm, occupied by crops and plantings of agricultural crops, fruit and berry plantations;
• How many livestock- number of farm animals, birds and bees;
• What is the property of private household plots- agricultural machinery, equipment, vehicles owned by the right of ownership or other right to a citizen leading a personal subsidiary plot.

Taxes of citizens leading household plots

According to Art. 217 of the Tax Code of the Russian Federation income taxpayers received from the sale of those grown in private farms located on the territory of the Russian Federation, livestock, rabbits, nutria, poultry, wild animals and birds (both in live form and products of their slaughter in raw or processed form), livestock products, crop production, floriculture and beekeeping, both in natural and and in revised form income tax individuals are not taxed.

The organization of personal subsidiary farming is a form non-entrepreneurial activities.

Consequently, citizens who organized a personal subsidiary plot, will not be payers:

• VAT (since only organizations and individual entrepreneurs are payers of this tax),
• income tax,
• property tax (except for the tax on real estate, equipment and motor vehicles),
• deductions from wages employees (family members, in fact).

And here land tax and property tax of a citizen (from real estate and equipment) to pay have to.

Sales of products

Before you sell your homegrown produce, you need to stock up help local government ( village chiefs) that the products you sell are grown exactly on your private farm. By submitting this certificate, you exempt from taxes.

You have slaughtered five sheep and are taking them to the city to sell in your vehicle. You are stopped by a traffic police officer. He may ask - where do you get so much meat and where are you going. Presenting a certificate stating that you are transporting products grown on a personal subsidiary plot will save you from unnecessary explanations with police officers.

You come, for example, to a sausage shop and want to sell this meat. A trade-purchase act will be drawn up with you, which will contain your passport data and TIN (by the way, do not forget to make copies of these documents in order to give them to the buyer of your meat). And the above-mentioned certificate must be attached to the trade and purchasing act stating that you are selling products grown by you on your personal subsidiary farm.

Under applicable tax laws, you do not have a buyer's right to withhold personal income tax and should not submit information about you to the tax office in the form of 2-NDFL on the income you received from the sale of the products you have grown. But there are times when, due to ignorance of tax laws, the buyer of your products will nevertheless submit information to the tax office about the income received. What then? Then, at the beginning of the next year, you will receive a notification from the tax authority that you received income based on the results of the previous year and did not pay tax. You will have to visit the tax office and give oral (or, as a last resort, written) explanations about the transaction. No declarations need to be filed, as well as taxes will not have to be paid.

If you decide to sell your products on the market, then use cash register equipment (KKM, KKT) no need, since it is mandatory for use only by organizations and individual entrepreneurs, which you are not in this case.

Output: if you own or lease land plots no more than the size established by the law of the constituent entity of the Russian Federation, then perhaps this form of self-employment, how organization of private farming.

The undoubted advantages of such an organization - no registration and lack taxation as such (other than land tax).

July 7, 2003 N 112-FZ Federal Law on personal subsidiary farming (Adopted State Duma June 21, 2003 Approved by the Federation Council on June 26, 2003)

Article 1 Legal regulation relations arising in connection with the conduct of personal subsidiary plots by citizens

1. This Federal Law governs relations arising in connection with the conduct by citizens of personal subsidiary plots.

2. Legal regulation of the conduct of personal subsidiary plots by citizens is carried out in accordance with the Constitution of the Russian Federation, this Federal Law, other federal laws, other regulatory legal acts of the Russian Federation, as well as laws adopted in accordance with them and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

Article 2

1. Personal subsidiary plot - a form of non-entrepreneurial activity for the production and processing of agricultural products.

2. A personal subsidiary farm is maintained by a citizen or a citizen and members of his family cohabiting with him and (or) jointly carrying out a personal subsidiary plot with him in order to satisfy personal needs on a land plot provided and (or) acquired for conducting a personal subsidiary plot.

3. Agricultural products produced and processed in the course of personal subsidiary farming shall be the property of citizens who are engaged in personal subsidiary farming.

4. The sale of agricultural products produced and processed in the course of private subsidiary farming by citizens running a personal subsidiary plot is not an entrepreneurial activity.

Article 3

1. The right to run a personal subsidiary farm shall be given to capable citizens to whom land plots have been provided or by whom land plots have been acquired for running a personal subsidiary plot.

2. Citizens have the right to conduct personal subsidiary farming from the moment of state registration of rights to a land plot. Registration of personal subsidiary farming is not required.

3. Land plots that are in state or municipal ownership, for personal subsidiary farming, are provided to citizens who are registered at their place of permanent residence in rural settlements.

4. Citizens who are registered at the place of permanent residence in urban settlements are provided with land plots that are in state or municipal ownership for personal subsidiary plots if there are free land plots.

5. When you turn on the lands rural settlements within the boundaries of urban settlements, citizens maintaining a personal subsidiary plot shall retain the right to maintain a personal subsidiary plot on the land plots that were provided to them and (or) acquired by them for these purposes.

Article 4

1. A land plot within the boundaries of settlements (household land) and a land plot outside settlements (field land) may be used for personal subsidiary farming.

2. A personal plot of land is used for the production of agricultural products, as well as for the construction of a residential building, industrial, domestic and other buildings, structures, structures in compliance with urban planning regulations, construction, environmental, sanitary and hygienic, fire and other rules and regulations.

3. The field land is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

4. The limit (maximum and minimum) sizes of land plots provided to citizens for ownership from lands in state or municipal ownership for personal subsidiary plots are established by regulatory legal acts of local self-government bodies. The provision of such lands is carried out in the manner prescribed by land legislation.

5. The maximum size of the total area of ​​land plots that can be simultaneously under the right of ownership and (or) another right for citizens who maintain personal subsidiary plots is established by the law of the subject of the Russian Federation. Part of the land plots, the area of ​​which exceeds the specified maximum size, must be alienated by the citizens who own these land plots, within a year from the date of the emergence of rights to these land plots, or the state registration of these citizens as individual entrepreneurs must be carried out within this period. or state registration of a peasant (farm) economy.

6. The turnover of land plots provided to citizens and (or) acquired by them for conducting personal subsidiary plots is carried out in accordance with civil and land legislation.

Article 5

1. Intervention of state authorities and local self-government bodies in the activities of citizens who maintain personal subsidiary plots is not allowed, with the exception of cases provided for by the legislation of the Russian Federation.

2. Federal authorities executive power, executive authorities of the constituent entities of the Russian Federation, local self-government bodies, within the limits of their powers, exercise control over the observance by citizens of the requirements of the law.

Article 6 farm animals, bees and poultry, agricultural machinery, inventory, equipment, vehicles and other property owned by the right of ownership or other right of citizens running a personal subsidiary plot.

Article 7. State and other support for personal subsidiary plots

1. Bodies of state power and bodies of local self-government determine measures to support citizens who maintain personal subsidiary plots, in the manner prescribed by the legislation of the Russian Federation.

2. State support for citizens who maintain personal subsidiary plots can be carried out in the following areas:

• formation of service infrastructure (access roads, means of communication, water and energy supply, etc.) and ensuring the activities of personal subsidiary farms, promoting the creation of marketing (trading), processing, servicing and other agricultural consumer cooperatives;
• stimulating the development of personal subsidiary plots by creating organizational, legal, environmental and social conditions, including the provision of personal subsidiary plots and (or) agricultural cooperatives and other organizations serving them with state financial and material and technical resources on a returnable basis, as well as scientific and technical developments and technologies;
• carrying out measures to improve the quality of productive and breeding farm animals, organizing artificial insemination of farm animals;
• annual free veterinary examination of livestock, organization of its veterinary services, fight against contagious animal diseases. ConsultantPlus: note. Clause 3 of Article 7 comes into force on January 1, 2004 (Clause 2 of Article 11 of this document).

3. Personal subsidiary plots are subject to measures state support provided for by the legislation of the Russian Federation for agricultural producers and carried out at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets.

4. State authorities of the subjects of the Russian Federation and local governments, within their powers, develop and implement measures for the development of personal subsidiary farms and the socio-economic development of rural settlements, within the framework of the relevant programs determine the form, size and procedure for supporting personal subsidiary plots and serving them agricultural cooperatives and other organizations.

Article 8. Accounting for personal subsidiary plots Accounting for personal subsidiary plots is carried out in non-economic books. The procedure for maintaining household books is determined by the Government of the Russian Federation.

Article 9. Entering into Legal Relationships on Compulsory Pension Insurance Citizens who maintain personal subsidiary plots have the right to voluntarily enter into legal relationships on compulsory pension insurance in accordance with the legislation of the Russian Federation.

Article 10. Termination of running a personal subsidiary farming The running of a personal subsidiary farming shall be terminated in the event of termination of the rights to the land plot on which the personal subsidiary farming is conducted.

Article 11

1. This Federal Law shall enter into force on the day of its official publication, with the exception of paragraph 3 of Article 7 of this Federal Law.

Many of you know. that this law has not existed since 1998, and when registering land under this category, one could vary its absence in one's favor. Well, for example, the main thing is that it was possible to obtain a building permit on such a site ...

This is where the main thing is hidden: THE STATE ORDERED TO LIVE ON THE EARTH IN A TENT FOR A LONG TIME!!! The new law clearly states that it is impossible to BUILD ON AGRICULTURAL PURPOSE EMPLOYED UNDER LPH. It turns out that if we want to build, then it is necessary to ensure that household plots are within the boundaries of the settlement, but then the fee for 1 hectare inside the settlement, as you know, is ten times more than outside the settlement. And if now the cost of 1 hectare of private household plots outside the settlement in Kuzbass is 600 rubles / ha, then what will happen if it suddenly becomes inside the settlement?

If you become Farmers (register not private household plots, but Farming), then everyone will have to register as entrepreneurs without exception, which leads to reports, balance sheets, etc. financial statements. That in itself will force people to abandon land.

Thus, today in the Russian Federation there are no simple ways to obtain land plots for the creation of a Kin's Homestead on it, except for one - obtaining such a huge plot within the boundaries of the settlement (which in itself is difficult to find). In total, there are three exits for construction on the lands of private household plots:

1. Take land for private household plots inside settlement lands

2. Turn field plots into settlement lands

3. Work with deputies and other authorities chosen by voters to defend their interests. After all, it’s impossible, after all, to comb everyone under the same brush!!!

It also follows from the new law that it is also impossible to build on PAYAHs, issued under a Personal Subsidiary Farm (for example, the city of Tula) - because. These are field plots, not household plots. And those who have already bought PAI - may be in a bad position if someone claims their land, according to the law, they can now completely withdraw the land for non-purpose use (construction is prohibited).

And if by some other means it was still possible to obtain a building permit, then now you won’t have to challenge your rightness in court - the state has already decided for everyone.

How to be now - let's think together - this time the system gave us a "big surprise".

P.S. If you think that this information should be shared with others, share it on social networks:

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Russia has changed the socio-economic system. This contributed to the change financial condition of people. A system of lending to ordinary citizens for various needs has become available. There was an opportunity to change the place of residence. Many city dwellers move out of the city to the countryside and choose houses with large garden plots. IN Lately this is becoming a trend, especially near large cities with a population of over a million.

They run from large cities to villages for clean air, for silence and the opportunity to eat foods that are not stuffed with chemistry. Due to the fact that products in stores began to contain chemical ingredients that are harmful to health, more and more people are striving to grow agricultural products on their own for their own consumption. But you can also have income from a personal plot if you grow products for sale. Is the game worth the candle? Let's look at this article about earning on a personal subsidiary plot.

PSF is a type of non-entrepreneurial activity for the production and processing of agricultural products. They are not registered as entrepreneurs. Our citizens, leading personal subsidiary plots, are recognized as agricultural producers on a par with farmers and agricultural enterprises in accordance with No. 122-ФЗ “On personal subsidiary plots”.

The most common phenomenon of household plots is a grandmother selling her potatoes and other vegetables in the market. We encounter this phenomenon frequently. In fact, she grows products for her own consumption, but she does not need them in such volumes. And the surplus goes on sale. Grandma will not be able to bring her products to the store. It just won't be accepted. Therefore, selling surplus products on the market is the most common way that does not take much time and money. In our time, fairs, weekend fairs, markets in the city and markets in the countryside are common. There are no too serious requirements for products.

Expose your products to representatives of household plots in trading network quite difficult, too stringent requirements (passport, GOSTs for products, ensuring the stability of supplies). In the market, they only pay for trading place And that's where all the expenses end.

Therefore, having the opportunity to sell the surplus of manufactured products, it is necessary to decide for yourself what is more profitable: to trade in the market, in the neighbors with your products, or to open an individual entrepreneur and become an entrepreneur and be able to sell your products to stores. According to the law “On personal subsidiary farming”, it is allowed to conduct it alone or together with living citizens (family members). Such activity is not considered as entrepreneurship. Therefore, it is not regulated by business laws.

Criteria for determining private household plots:

The plot of land has a mark of the status of private household plots in the documents of the owner;

Farming is not about making a profit;

Surplus is not forbidden to be realized in any volume;

Only officially residing citizens work in private household plots. hired labor not provided;

The products obtained from this farm are used for personal needs.

On what lands can you conduct private farming

Personal subsidiary farming can be carried out on lands within the boundaries of settlements (on your own personal plot) or outside the boundaries of settlements (in the field). A land plot may refer to both "agricultural land" and "land of settlements" at the same time.

Homestead land plots are used for the construction of a residential building, domestic or other buildings, as well as for the production of agricultural products. Houses for living cannot be built on field plots and they are used only for the production of agricultural products. The maximum size of a land plot owned by a private household plot organization is regulated by acts of local governments and is no more than two and a half hectares or 250 acres. Farms can use adjacent lands that are officially registered to relatives or co-owners of the farm. Land in rural areas for the organization of private household plots can only be obtained by a citizen who has state registration in urban settlements and in the presence of land plots free for these purposes in state or municipal ownership.

Taxation of private household plots

The owner of private household plots has preferential taxation, does not keep records. According to article 217 of the Tax Code of the Russian Federation, taxpayers' income from agricultural products grown by them and sold, as well as in processed form, is not subject to income tax. Thus, when maintaining private household plots, you only need to pay land tax and property tax on real estate and equipment.

Sales of private household products

Before taking your products to the market, take care of a certificate from the local government that the products you are going to sell are grown on your site. Only in this case, the regulatory authorities will not find fault with you and will not require you to pay income tax.

When selling on the market, you do not need a CCP, since it is mandatory only for entrepreneurs and organizations to which the owner of private household plots does not belong.

How to register private household plot

Registration is not a big problem for a citizen. Land for private household plots can be donated or bought. Very often, loans are taken from banks to buy land or a house with a garden plot. You can also get a plot for free. If the plot is issued local authorities, then its area is limited by local government laws. Each region sets its own norms for one person. The area of ​​the plot will depend on the number of people who will live in this household. The area allocated per person is multiplied by the number of those who will live in the household. When you have the documents for a piece of land in your hands, it is considered that you have issued a private household plot.

Is it possible to go to the village council and apply for the allocation of land for private household plots? How to arrange a personal subsidiary plot?

You can apply to local authorities. There you enter your personal data. Describe the entire household that will be placed on the site. Household books are kept in local self-government bodies. In them, the owners of farms keep records of agricultural products produced. The data is provided voluntarily. Each owner submits the data that he considers necessary. Such books help local governments to keep records of the land used for business.

Often local authorities require registration of a household member in a given locality. Land can be allocated at the rate of 0.5 hectares per person. In total, no more than 2.5 hectares of land is allocated per household.

But land can be allocated a few kilometers from the house outside locality, arguing that only there is free land. Therefore, before planning the creation of a household, ask where the land will be allocated. Define a development strategy.

If ownership is confirmed, then there is no need for step by step instructions to open a LPH. Local self-government bodies will help to properly complete the documents.

What products can LPH produce

The household has the right to produce any product related to agriculture (including domestic and wild animals). Legislation allows you to process your products or sell them for further processing to enterprises. All agricultural products produced by your household will be your property.

The total number of animals on the land is not limited by law. You can have 8-12 cows. If you are willing and able to take care of big amount animals and produce more agricultural products, then there is no obstacle. The main thing is that all animals are kept taking into account the required area per animal. All regulatory documents are taken from veterinarians.

Owners can produce and process agricultural products on the territory of their household plots. And they can also be given for processing to other enterprises. The main advantage of such housekeeping is that the owner can enjoy the lowest percentage of taxation when running his business.

If you decide to produce biohumus, biosoil or some other fertilizers or soil mixtures on your site, the state will offer you to pay taxes in full from this entrepreneurial activity.

LPH is your personal business?

With the advent of a new socio-economic system in our country, the question of the employment of citizens is urgent. The percentage of the unemployed has risen, wages are regularly delayed at many enterprises. This does not bode well. It causes uncertainty about the future, depression.

By opening such a business, you employ your entire family. Provide for her necessary products the best quality. They will not contain any chemical additives. Eating good foods will make you and your loved ones feel great. There will be no need to run around clinics and doctors, spend money on expensive medicines.

How to open a private household plot from scratch? To do this, you do not need to hire a lawyer, there is no need for registration, registration with the tax office, quarterly submission of reports to the tax office. No need for an accountant. You grow products that are in demand among the population. The state provides subsidies for such business.

Targeted lending, assistance from the state

The state allocates monetary assistance for the development of part-time farms, and banks issue special loans. True, banks are not very willing to issue loans to such farms. In order to find a suitable bank, you can use the services of a loan broker. Under the condition of well-thought-out actions, the services of a broker will more than pay off.

If the need for loans has not disappeared, then you can independently inquire about various programs in banks using toll-free numbers. Bank consultants will be happy to answer all your questions and take note of you. It is possible that the bank itself will offer a loan on terms that suit you.

You can take out a loan to buy seeds for sowing, to purchase fuel and lubricants for your agricultural machines, to pay for the rent of the necessary premises, to purchase young animals for breeding animals. Banks issue such loans for up to three years.

In order to receive subsidies from the state, it is necessary to collect required documents. The entire list of documents is available at the local administration. The deadline for applying for grants is set by the administration. The list of documents includes a reference-calculation for obtaining a subsidy.

Most often, such subsidies are issued to reimburse the cost of maintaining livestock. Your household must have at least four heads by the time you apply. As well as reimbursement of expenses for the purchase of necessary agricultural equipment. The amount of subsidies is allocated on the basis of allocated funds in the given region within the framework of the social contract and is established by local authorities. This assistance is provided once every three years. Such financial aid based on the business plan and supported by reports.

Output

From this we can conclude that the organization of private household plots and the sale of products produced on it is beneficial for many citizens living in rural areas. The undoubted advantage is the lack of registration and preferential taxation.

Features of the sale of products produced and processed on private farms of citizens of the Russian Federation. Rules for the sale of products, veterinary and sanitary requirements, list required documents and references.

First of all, it is worth knowing that, according to the Federal Law on Personal Subsidiary Farming, the sale of products produced on the lands of household plots does not apply to entrepreneurial activity.

The concept of personal subsidiary farming (Article 2)

• PSF is a form of non-entrepreneurial activity associated with the production and processing of agricultural products.
• Private household plots are maintained by a citizen and his family members in order to meet their personal needs on a land plot.
• Agricultural products grown under the management of household plots are the property of a citizen leading a personal subsidiary plot.
• The sale of agricultural products by citizens leading household plots is not an entrepreneurial activity.
• To sell products, you must obtain a document from the local administration on the presence of private household plots (Personal Subsidiary Farming).

How to register private household plots with local self-government bodies?

On the market, you will need to submit a document issued by the local government to the boards of the gardening partnership. It confirms that the products sold are produced on a land plot owned by the taxpayer or members of his family, and are used for private household plots, gardening, horticulture or summer cottage construction.

To obtain this certificate, you need to register the LPH. It is maintained in household books on the basis of information provided by citizens on a voluntary basis. The household book contains basic information about the personal subsidiary plots of citizens.

Full name, date of birth of the owner of the land plot, as well as the full name of all family members living with him.

• Number of farm animals, bees or birds available.
• The area of ​​land occupied by crops or plantings.
• Owned or otherwise entitled agricultural machinery and vehicles.

Having received this document, it is necessary to invite a commission of veterinarians to draw up an Inspection Report. If the inspection goes well, you conclude an Agreement with veterinarians.

After that, your farm will be attached to one permanent veterinarian. To sell products through trade organizations you will receive from him veterinary certificates of the established form.

With all of the above documents in the regional veterinary service, you get a Veterinary Certificate. With this certificate, you can receive certificates of form No. 2.

If you decide to sell products as individual entrepreneur, then the same actions are performed, with only one difference. You will need to obtain a certificate of conformity with a quality certificate. It is important to understand that entrepreneurial activity and private household plots are not the same thing. LPH is the sale of surplus products obtained for personal needs. This is the main legal difference between individual entrepreneurs and private household plots.

Where can you sell products grown on your own?

The sale of agricultural products from personal land plots and farmsteads is allowed at food markets and enterprises Catering(cafes, restaurants, pizzerias, etc.)

Required documents

Prepared meat products and semi-finished meat products, milk and dairy products, canned food, chicken eggs, fish and fish products, honey, industrial crop products:

• documents confirming their compliance with the mandatory requirements normative documents(copies of the certificate or declaration of conformity);
• veterinary accompanying documents: veterinary certificate form No. 2 (when transported from another district (city); veterinary certificate form No. 4 or a stamp of the state veterinary service in the shipping document (when transported within the district (city).

Meat in carcasses, half carcasses, quarters:

• veterinary accompanying documents: veterinary certificate form No. 2 (when transported from another region (city) or veterinary certificate form No. 4 (when transported within the region (city).
• the conclusion of the state laboratory of veterinary and sanitary examination, allowing the sale of meat on the market.

Milk and dairy products:

• veterinary certificate form No. 4 or veterinary certificate form No. 2 - according to the order of the Ministry Agriculture of the Russian Federation dated November 16, 2006 No. 422 “On approval of the rules for organizing work on the issuance of veterinary accompanying documents”;
• veterinary and sanitary passport for a cow (when selling milk of non-industrial production) with marks on the conduct of planned annual veterinary measures (vaccinations against anthrax, pasteurellosis, leptospirosis); diagnostic tests for tuberculosis, brucellosis, leukemia, subclinical mastitis; preventive treatments against hypodermatosis, fasciolosis;
• the conclusion of the state laboratory of veterinary and sanitary examination, allowing the sale of milk and dairy products on the market.

Beekeeping products:

• veterinary and sanitary passport for the apiary;
• veterinary certificate form No. 4 or veterinary certificate form No. 3;
• the conclusion of the state laboratory of veterinary and sanitary examination, allowing the sale of honey on the market.

A fish:

• veterinary certificate form No. 4 or veterinary certificate form No. 2;

Potatoes, vegetables, fruits, berries, mushrooms, herbs:

• conclusions of the state laboratory of veterinary and sanitary examination in the market.

Homemade egg:

• veterinary certificate form No. 4 on the epizootic well-being of the area;
• conclusions of the state laboratory of veterinary and sanitary examination in the market.

At fairs, you must receive all of the above documents, but without research. Owners of private farms selling their products at markets and fairs must have sanitary clothing and a personal medical book.

The situation in the country has so developed that it is personal subsidiary plots (PSPs) that have taken a leading position in the agricultural sector of the economy. What are such farms and what is the advantage in this type of entrepreneurial activity?

What is a personal farm

To begin with, it is worth mentioning that private household plots are mainly family business. The family, owning land, utility rooms and equipment, runs a personal household: it grows livestock, vegetables or fruits, and the resulting crop can not only be consumed for their own needs, but also sold. That is, the property of private household plots is both the crop received and the income from the sale of it.

Unlike large agricultural producers, the owner of private household plots manages his farm at his own discretion. This does not require any special knowledge in management or work with employees. This type of activity is a little risky, as it is based on personal responsibility, self-organization and initiative of the owner of private household plots. Another advantage of maintaining private household plots is the non-interference of the legislature in the activities of citizens.

Benefits of the land

In accordance with the current legislation, this type of activity does not apply to entrepreneurial activity (Article 2 of the Federal Law No. 112 of 07.07.2003). And the income received as a result of such activities does not apply to profit from entrepreneurial activity (paragraph 4 of article 2 of the Federal Law No. 112 of 07.07.2003).

What are the requirements for land plots for private household plots

Registration of private household plots as a type of activity is not carried out. A citizen receives the right to own private household plots along with the official registration of the right to a land plot. But accounting for subsidiary farms is carried out by local governments in household books. This is necessary for the owner of the private household plot to receive certificates indicating that the products he sells are the result of the activities of his private household plot. Such a certificate exempts the owner from taxation (Article 217 of the Tax Code of the Russian Federation).

Any capable citizen can obtain a land plot for private household plots in two ways: administratively or by concluding civil law transactions:

1. In Art. 64 of the Land Code of the Russian Federation sets out the basic rules for regulating the provision of a land plot in an administrative manner. A certain citizen transfers a land plot to the ownership of a local self-government body. A person wishing to become an owner submits an application for the allocation of private household plots to the local government.
2. The second option for acquiring a land plot for private household plots is the execution of transactions between citizens. A land plot can be allocated as a share in kind, purchased or obtained by exchange, donation or inheritance (Law of the Russian Federation N4196-1 of 12/23/92).

Land plots allocated for private household plots are divided into two types: homestead and field.

• The household plot is located within the city and may contain residential buildings.
• The field site is located outside the settlement and the legislation prohibits the construction of any buildings on its territory.

To maintain private household plots, you can own two types of land. The territory of the land plot for private household plots should not exceed half a hectare. True, in some regions, local legislation allows other areas - but not less than ½ hectare. If farming requires a larger land plot, then the owner has the right, in accordance with paragraph 5 of Art. 4 federal law No. 112, increase the specified limit by five times.

Sale and processing of products

In order to sell products that are the result of private household plots, having a certificate from local governments is the most main factor. Only this certificate exempts you, as the owner of private household plots, from taxation for doing business.

If you sell your products on the market - cash register equipment you won't need it either. The owner of private household plots is not an entrepreneur and does not belong to agricultural producers with legal form property ( legal entities). Therefore, it has certain tax benefits. For example, an exemption from personal income tax or a transport tax exemption for equipment. Pension insurance has a voluntary form - the owner himself decides whether to pay contributions or not.

In conclusion, I would like to emphasize the disadvantages of this type of activity. The main disadvantage, as mentioned above, is the limited area of ​​\u200b\u200bthe land. Another important disadvantage is material aid from the state. Eligibility for such assistance is very limited when compared to similar entitlements for farms.

I keep a greenhouse as a private household plot (personal subsidiary plot) in accordance with Federal Law No. 112 without registering a business

In accordance with the provisions of Law No. 112 FZ, a personal subsidiary plot (PSP) is organized by a person alone or together with other family members to meet their own needs.

The sale by owners of private household plots of agricultural products grown and processed on these plots is not recognized as entrepreneurial activity.

That is, some part of the products (surplus) can be sold without the need to register an individual entrepreneur and pay income tax.

Exemption from personal income tax in case of sale of products own production provided for by the Tax Code of the Russian Federation, subject to certain conditions for the area of ​​\u200b\u200bthe site and the absence of hired workers.

To confirm the fact of exemption from income tax, a document issued by local authorities, boards of relevant non-profit associations of citizens must be submitted to the Inspectorate, which will indicate that the products sold are produced on private household plots.

That is, simply installing a greenhouse and selling vegetables grown in it without paying taxes will not work. A special document is required confirming the fact that the land plot is classified as private household plot.

I sell my product to a friend, registered as an individual entrepreneur, who sells it through his vegetable department. What are the pitfalls of such an approach? What needs to be corrected in it? What should be taken into account?

The tax authorities may recognize the sale of products as entrepreneurial activity and require the payment of income tax.

According to the Tax Code of the Russian Federation, entrepreneurial activity is recognized as activity aimed at systematic earning income through sales of goods, performance of work and provision of services by persons registered in accordance with the law.

It should be noted that the law does not contain clear indications of when the sale of goods from household plots is recognized as entrepreneurial activity. This question left solely to the discretion tax office in which the person is registered.

Taking into account the rules of law, we can conclude that if most or all of the products of private household plots are produced for sale, and not for their own needs, if buyers are individual entrepreneurs and organizations, then such activities are more likely to cause claims from the tax authorities.

Will any inspection bodies have the right to demand any certificates from my friend about the quality of the goods? Or will the payment order issued by me in free form be enough?

With regard to the issue of confirming the quality of the products sold by the FL from their private household plots, the following should be noted.

If the products are sold to individuals, entrepreneurs and organizations, then confirmation that the products are produced directly on private household plots is a document issued by local authorities and the boards of non-profit associations.

In the case of the sale of products from the subsidiary farm on the market, it is necessary to conduct a veterinary sanitary examination. If the goods are sold to the market by an individual entrepreneur, to whom the owner of the subsidiary farm sells his goods, then the obligation to conduct an examination falls on the individual entrepreneur.