Registration of an organization is impossible without a legal address, since the location of the serviced tax inspectorate, the FIU and the FSS depends on it. It is at this address that the constituent documents should be stored. A leased office and residential premises can be selected as the registered location. The only condition for the tax office is the availability of communication with the head of the company.
Registration in a dwelling from the point of view of the law
According to article 54 of the Civil Code of the Russian Federation, it is possible to issue a residential premises as a legal address, but only if it belongs to one of the founders of the company. This law is supported by Article 17 of the RF LC, according to which a dwelling can be used by the owner for entrepreneurial activity.
Sometimes the tax authorities make claims to the founders, refuse to register the company, referring to Articles 288 and 671 of the Civil Code of the Russian Federation. It is in these legal acts that it is said that residential premises can only be used for living. However, judicial practice speaks of the legality of registration of an LLC in a residential building. After all, if you think logically, the legal address is the place where the current executive body of the company is located. This means that the founder's apartment fully meets these criteria. This is exactly what was stated in the letter of the Ministry of Finance No. 03-01-11 / 5-159 and the letter of the Federal Tax Service No. PA-21-6 / 293.
Since the law stipulates that the owner of an apartment must be the sole executive body, registration is impossible if there is another director of the company. The point is that it is very important for the tax inspectorate to have a connection with the management apparatus.
From all this, we can conclude that registration of a legal address by registration of the founder is quite possible.
Documents for registering an organization in a residential building
In order for the company registration procedure to be legal, the apartment owner must write a consent to register the LLC on its territory. If there are several apartment owners, such a document must be signed by everyone.
The consent must be formalized in free form, the main thing is that the text contains clauses that the owner does not object to this action and the founder of the company resides at this address legally. A copy of the certificate of ownership must be attached to the consent. Some FTS require notarization of consent.
If the apartment is not privatized, consent will have to be obtained from the state or municipal authority.
Cons of registering an LLC in a residential building
Some executives do not think about some of the restrictions on companies located in apartments. For example, it will be very difficult for such organizations to obtain a license to engage in a licensed activity. In addition, not all banks will agree to open a current account, approve a loan for business expansion.
When the director leaves the founders, he will have to re-register the legal address, which means that the constituent documents will have to be changed.
