Can you share, please, your experience in regard to the documents for registering a foreign legal entity (Germany) doing construction works on the construction site in Russia within 12 months? As far as I understand, this registration is based on the Order of the Ministry of Finance of 30.09.2010 N 117n. The form of application to the tax service is 11IO. What documents signed by the authorised officers should be brought to the tax service and in what form (is the apostille a must)?
In fact, in paragraph 4 § 4 Art. 83 of the Tax Code of the Russian Federation it is directly specified that other establishments (not related to branches or representative offices) must be registered with the tax service on the base of an appropriate application to the tax service. However, for foreign companies it is only possible to open branches and representative offices. Inter-District Inspectorate of Federal Tax Service № 47 in Moscow will definitely refuse opening a construction ground without accreditation of a branch. Nevertheless, there were some cases of opening such an establishment in the regions without accreditation.