Features of accreditation of branches and representative offices of companies from CIS countries

Evgeny Voronov, Lawyer

Russia is one of the promising areas for foreign trade companies from the CIS countries. This article will help you to get more detailed information when preparing documents for the accreditation of branches or representative offices from the CIS countries in Russia.

According to the Order of the Federal Tax Service of December 26, 2014, N MMV-7-14 / 680@ (hereinafter — the Accreditation Rules), a statute, an extract from the trade register and a document from the state government body confirming the status of the taxpayer are required. When these documents are requested, one should take into account that the state governance systems of the CIS countries are based on the Soviet one, so in many of these countries the documents for accreditation and the issuing authorities are almost identical to those in Russia. For example, you can request a reference of legal entity in the Ministry of Justice as an extract in Kazakhstan and Uzbekistan, and information about the taxpayer may be granted in the form of a certificate or an official response to a request from the revenue department of the Ministry of Finance. If the company is registered in Ukraine and Belarus, the extract should be requested at the local executive authorities: an extract from the United State Register in Ukraine is issued by the local (city) council, and in Belarus — by the city executive committee.

In Russia, legal entities are being registered with the tax authorities, so are in other countries. For example, in Azerbaijan for an extract from the list of legal entities and a certificate of the taxpayer one should apply to the Ministry of Taxes.

It is worth paying attention to the documents issued by the means of the website of the state body. In particular, the extracts formed on these sites must be approved by a notary in a country of incorporation who would verify the data containing in the electronic register, otherwise accreditation will not be successful.

On the basis of these documents, a resolution to open a branch or representative office, a power of attorney for its head and regulations of a branch or representative office are to be made. To be recognized on the territory of Russia, each of the documents must be approved with an official seal. In the case of an extract and a reference with the taxpayer’s code, a signature and seal of the issuing authority are required, in the case of other documents, the approval is carried out by a notary. In accordance with Article 13 of the Minsk Convention of 1993, such an approval will be sufficient. However, it is also important to remember that documents must be provided with a notarised translation, which also includes translation of the notary’s approval, if this approval is in a foreign language.

Sometimes, it is the documents issued upon registration which are used as an extract from the trade registry and a document from the tax service. However, this is acceptable, if, by the time the documents were issued, the company itself had been registered less than 12 months ago, which follows from the Accreditation Rules, otherwise the accreditation will be failed.

Preparing a package of documents of the companies from CIS countries for the accreditation of a branch / representative office is a hard procedure complicated with many details. If there is at least one mistake, the accreditation procedure will be failed, leading to the losses of money and time, in particular, the loss of 120,000 rubles of state fees, so it is recommended to contact specialists on the issues of accreditation of representative offices and branches.