To open kfh. Where to start farming? Farm business plan. State program to support beginner farmers. How to open KFH: step by step instructions

There are several forms of doing business, depending on the type and scale of commercial activity. When starting a business from scratch, many prefer the design of an IP, as it is quite simple and fast procedure. But if a person decides to engage in agricultural activities, he can also register a farm. To understand what is better - an individual entrepreneur or a peasant farm, and choose the optimal form of doing business, you need to understand the intricacies of each of them.

KFH as a type of activity

Peasant farming (KFH) is represented by a group of people who are most often relatives, or for some other reason have joint property and are engaged in agriculture for profit. Members of the KFH are engaged in the production of products, their processing, storage, transportation and sale. A peasant farm can produce any product, but only if it is agricultural: poultry meat, livestock, vegetables, cereals.

If you are going to produce products of a different kind, such a form of business as KFH will not suit you.

What are the benefits

KFH has a number of advantages:

• support and privileges from the state;
• grace period in taxation;
• the possibility of using large land plots, the area of ​​​​which exceeds 2.5 hectares;
• the possibility of obtaining grants under support programs from various foundations;
• official registration of employees;
• preferential conditions for obtaining loans for the purchase of land and equipment;
• in the absence of violations on the part of the legislation, peasant farms are not subject to inspection by commissions from the local government.

Therefore, many rural residents who have sufficient initial capital for the development of agricultural business prefer to create a peasant farm.

Disadvantages of KFH

Unfortunately, no form of business is perfect. And KFH has disadvantages, which, however, are not so many:

• High costs for registration of a farm in comparison with a conventional IP.
• Mandatory use of land for its intended purpose. That is, if your land is intended for growing cultivated plants, you cannot graze livestock on it.
• A participant in such a farm can be a member of only one peasant farm.

Agricultural business is characterized by rather long payback periods. And if you want to speed up the process of making a profit, as well as have some guarantees for yourself, you should follow a few recommendations:

What is IP

IP (individual entrepreneur) is individual, a person who has formalized commercial activities and pays taxes. That is, an entrepreneur does not formalize a legal entity in order to engage in a certain type of business.

Registration of an IP is a fairly simple procedure that does not require a long time and significant financial costs. Therefore, this way of doing business is suitable for those who want to start their own business from scratch.

Who can establish a KFH

Both a group of people and one person - the head of the KFH - IP can create a KFH. That is, the founder of the farm must already be an individual entrepreneur. Therefore, the concepts of KFH and IP are closely related.

If the farm will include more than one person, an agreement must be concluded between the co-owners. This document includes the following sections:

1. General provisions on the work of the farmer's association.
2. Information about the head of KFH.
3. Rights, duties and responsibilities of all members of the KFH.
4. Rules for entry and exit from the peasant economy.
5. Regulations on the transfer of personal property to the ownership of KFH.
6. Distribution of profits from the activities of the economy.

Package of documents for registration

Only one of the members of the society takes part in the design of the KFH - the head of the KFH with the status of an individual entrepreneur. To register, he must collect a package of documents:

1. A notarized statement on the creation of a peasant farm with the signature of the head of the economy.
2. Agreement between members of the KFH.
3. A copy of the passport of the person in whose name the company is registered.
4. Copies of passports of all members of the household.
5. TIN of all members of the peasant farm.
6. Copies of certificates confirming family ties of co-owners.
7. List of OKVED codes.
8. Bank details.
9. Receipt for payment of the fee.

KFH members

As we have already said, the members of the KFH are mainly relatives: spouses, parents and children, sisters with brothers and more distant relatives. Their number in the composition of the farm is not limited. For other people who cannot confirm family ties with the head of the peasant farm, there are 2 rules:

1. It is possible to accept strangers into society, but only so that their total number does not exceed 5.
2. The maximum number of different families in a society is 3.

Registration Forms

Previously, it was possible to register a peasant farm as a legal entity, or to stop at an association of people, among which one would have the status of an individual entrepreneur. But in 2003, the Law on KFH was adopted, in which there was no talk of registering a legal entity. Since that time, the heads of communities are required to draw up an IP and submit reports on their own.

In what cases is a legal entity formed?

If you want to run an agricultural business with a large number of partners who are not your relatives, you will not be able to issue a KFH. Registration of an individual entrepreneur of one of the participants and hiring others under an employment contract does not give guarantees to partners and does not protect their rights. In this case the best option LLC will be registered.

IP - head of the KFH

The main advantage of creating a peasant farm is that there is no need to register an enterprise. The main thing is that one of the members of the community has the appropriate status.

The head of a peasant farm is called an individual entrepreneur, and a farming society is opened at the place of his registration.

The head of the KFH performs all organizational work:

• acting on behalf of the community;
• organizes his work;
• signs all necessary documents;
• makes transactions with distributors;
• hires employees;
• maintains all records;
• submits reports.

LPH or KFH

The closest form of agricultural activity to peasant farms is private household plots. The difference between personal subsidiary farming and peasant farming is as follows:

• The owner of private household plots works informally, he does not need to register as an individual entrepreneur, pay taxes and provide reports.
• The owner of the subsidiary farm cannot issue declarations and quality certificates for his products. Therefore, he makes products more for his own consumption, and not for sale. The activity of the KFH provides mainly for making a profit.
• Private household plots for growing crops can use no more than 2.5 hectares of land. While for peasant farms there is no limitation in land resources.
• The head of a peasant farm has more chances to get a loan, as he is perceived as an individual entrepreneur, and not a private person.

As you can see, PSP is not a way of doing business; in order to make a profit, it is recommended to create a farm. But, unfortunately, not everyone can afford to buy a large plot of land. Others do not want to live in the countryside just to start a family business.

Accounting KFH

Since the KFH is not a legal entity, the head of the community, in accordance with federal law dated December 29, 1995 No. 222-FZ, can keep records according to a simplified system. Accounting reports, according to the law, must be kept according to the book of income and expenses. But different KFHs can differ greatly in their scale. For large farms, the system of accounts and double entry will be the most familiar. It allows you to reflect in detail all business operations and processes.

Tax incentives for peasant farms

After receiving a certificate of registration of a peasant farm, the head of the community must choose a taxation system. Most often, in this case, a single agricultural tax is chosen, in which the community pays 6% of the profit every six months. But for farms there is a grace period for paying taxes, which is 5 years from the date of registration of the IP by the head of the peasant farm. During this period, the economy does not pay taxes, which has a good effect on the payback period of the business.

State support for peasant farms

KFH is one of the few forms of doing business that has received significant support from the state:

1. Support in lending to agricultural producers. Subsidies are assigned to companies to cover part of the cost of paying the interest rate of the loan.
2. Financial assistance in the form of grants and one-time assistance for the creation and development of peasant farms.
3. Property support in the form of transfer of ownership of land plots, non-residential premises, transport, equipment, machinery, inventory and other state property on the basis of a lease agreement on preferential terms.
4. Compensation of the social insurance fund in case of loss of a breadwinner.

Summing up

You have already understood that the concepts of KFH and IP are closely intertwined. But in its purest form, these two types of business have significant differences. For good example we have created a table of differences, which is better - a peasant farm or an individual entrepreneur:

The advantages of an individual entrepreneur over a peasant farm appear only if you want to run a business on your own. In the case of a family or partnership business, it would be better to register a KFH or LLC so that all business participants have the same rights and guarantees.

KFH - the history of formation and success: Video

Many people are of the opinion that life in the village and farming are irrelevant. But think about it - every day on store shelves we see the products of small private farms. It is sometimes easier to earn money in the countryside than in the city. Combining different types agricultural production can be done at a relatively low cost.

How to become a farmer? This business is not limited to simply raising pigs, chickens and cows and growing vegetables. It's a whole system. It implies the existence of a business plan for a farm with official registration of activities. In addition - a well-thought-out system of regulation of costs and revenues.

Farming from scratch: how to start?

As you know, business always starts with an idea - regardless of the scale. Anyone who decides to open their own farm must, first of all, decide on a suitable direction. On the farmstead, you can engage in both crop production and animal husbandry. The main thing is to think over everything correctly and make a successful combination.

That is why a thorough study of the characteristics of the production of various crops and the rearing of animals will be required. Before you become a farmer, you should learn about the incompatibility of individual areas. In particular, the cultivation of certain fruit crops is categorically contraindicated near the places where cattle are kept.

Having decided where to start farming, you will need to think about the material and financial resources that the future business will require. Everything should be foreseen - from primary financial investments to the arrangement of premises for keeping animals, the organization of the territory of the farm, the purchase of feed and fertilizers. In addition, the future economy will require mandatory registration. Most often, such activities are carried out in the form of IP.

Farming: activities

If you decide to open a livestock farm, the farm will provide you with meat, milk, eggs and skin. In addition, no one will forbid to combine the cultivation of animals, crop production, fish breeding or beekeeping. The main thing is to remember that all animals will require proper quality care and adherence to sanitary standards.

Let's take a closer look at exactly which directions can take place for individual entrepreneur in peasant farming.

We breed piglets

Pork is always in demand in the market and costs a lot. This business is quite profitable, because if you take this direction seriously, you can get up to 30 piglets from one sow during the year with good care. Each adult pig is about 200 kilos of meat and fat.

For breeding, piglets of a month old are usually purchased. They are less prone to disease, adapt well to new conditions. The room for them (pigsty) should be kept clean, insulated in the winter and be sure to provide vents. Crowding is contraindicated for animals. They are fed according to the regime, with pauses not exceeding eight hours.

The food is greens (in large quantities), products of meat and dairy origin and special compound feed for pigs. One piglet can be purchased for an amount of 3,500 to 5,000 rubles. It depends on its breed, age and livestock area. You can breed pigs by starting with the purchase of a pair of healthy piglets.

Goats, cows, horses and sheep

In summer, they are all able to eat grass. They need soft hay for the winter. good quality. For top dressing, horses are given oats, and cows are given compound feed.

The yield of a good dairy cow is up to 30 liters of milk daily. From one goat you can get from 5 to 8 liters, and the cost of goat's milk is higher, since it belongs to delicacies.

Horses are most often used as draft power. Sheep are bred for their meat, which is also considered a delicacy. As for sheep, their wool has long been considered the most valuable material. Breeding, both goats and sheep, is one of the most popular and profitable types of business in the field of agriculture.

rabbits

Both fur and meat are obtained from them. At the same time, the animals are quite unpretentious in terms of keeping and breeding. A rabbit farm is a system of enclosures, cages, pits, or sheds. The choice of premises for maintenance is a private matter of the farmer. However, certain conditions must be met:

• Keep animals away from direct sunlight and drafts.
• Provide adequate nutrition.
• Do not forget about timely vaccination.
• Maintain cleanliness in the cages and provide the animals with high-quality drinking water on time.
• Remember the optimal temperature regime.

The diet for rabbits combines a large amount of fresh fruits and vegetables according to the season with concentrated dry food. For top dressing, hay and grass are quite suitable for them.

Fish breeding

Today this business is one of the most profitable. But doing it requires certain knowledge, as well as considerable investments. Such agricultural enterprises as fish farms are most often arranged on the basis of artificial ponds, which can be of various types. It depends on the volume of production and preferred species. Due to the need large area for the construction of a pond, the costs of this business may be unbearable for a novice farmer.

Who can be most often found in an artificial pond? Carp, crucian carp, pike perch, silver carp, carp and tench. Although pond fish are able to provide themselves with food, they still cannot do without top dressing. As it is taken bran, cake, feed.

Since about May, the fish have been fed on "feeding tables", which are heavy square-shaped wooden trays measuring approximately 50 x 50 cm. Each hectare of pond will require at least four of these "feeding tables" for fish.

Beekeeping

With the right approach, the profit from the apiary can be quite good. In addition, bees pollinate fruit plants. How are such agricultural enterprises organized? The place for the apiary is selected according to the principle of desertedness and remoteness from roads, close to the areas where honey plants are grown.

Then it is necessary to install hives on 12-24 frames, as well as an omshanik (winter house). Beekeepers can buy hives or make their own. To do this, the beekeeper will need a workbench, hand or power tools. Bees can be purchased both in bee packages and full-fledged families.

poultry breeding

It can be the most common - in the form of chickens, geese, turkeys and ducks. Or exotic enough for our area. We are talking about breeding partridges, pheasants, guinea fowls, peacocks and even ostriches. The choice of breeds depends on the market in which the farmer wants to establish himself.

Where to start farming if you decide to go into poultry farming? As the most unpretentious option, the usual cultivation of chickens is suitable. These birds are inexpensive and unpretentious. From them you can get environmentally friendly clean eggs and quality chicken. The demand for ducks, geese and turkeys is somewhat less, but their cost is many times higher.

If you are thinking about breeding guinea fowls, pheasants and peacocks, then know that this is quite an expensive occupation, and most likely private buyers or restaurants will have to sell them.

To grow poultry, you will need to acquire an incubator, special aviaries insulated for the winter, feeders, trays, as well as a certain space for walking. Most often, farmers buy couples for divorce, or a certain amount of young offspring, which are subsequently grown. Another option is to purchase eggs and put them in an incubator. Each method has its own merits and demerits.

To feed young chicks, you will need cereals, boiled eggs, greens, cottage cheese, insects, as well as special feed mixtures. The diet of adults is almost the same. Their menu is dominated by grain - wheat, barley, oats. Vitamins and minerals should be added to the feed mixture.

Growing plants

Crop growing has always been and remains one of the topical areas of rural business. Indeed, in the diet of any person, vegetables, fruits and berries are an indispensable component. In addition, in farm conditions it is quite possible to plant flowers. The flower business has high profitability(from 70% to 300%).

The approximate amount of initial investment is from half a million rubles. On them you can rent land, buy cuttings, incandescent lamps for greenhouses, which must maintain a constant microclimate and well-fertilized soil.

Returning to the cultivation of greens and vegetables, it is worth noting that their choice for farming is very diverse. Unpretentious species, like potatoes, beets, carrots, radishes, etc., do not need any special conditions. If you plan to start growing greens, cucumbers, eggplants, peppers, tomatoes and zucchini, you cannot do without greenhouses during the cold season.

Building them along with renting land will require quite a serious investment. Seed costs are relatively small. In addition, in subsequent years you will provide them yourself. The payback of vegetable growing is quite fast. Already this year you can get the first serious harvest. If you can't decide where to start farming, vegetable growing may be the best option.

We grow mushrooms, berries and fruits

For mushroom farming, the most unpretentious (albeit expensive) are truffles. And the most common are champignons and oyster mushrooms. Mushrooms are bred in a special room, where an even microclimate is maintained, in bags filled with mycelium and straw. You will spend from one and a half to two thousand rubles on seedlings for truffles. Much cheaper you can buy the basis for breeding champignons and oyster mushrooms.

If you are going to do strawberries, you can’t do without greenhouses. A number of varieties are grown in open field. Such a business will require a starting capital of about 100,000 rubles. Add to them another quarter of that for monthly expenses.

Raspberries are grown in a different way. For her, seedlings are purchased and the site is being prepared. They are engaged in it in the summer season, for the winter the bushes are added dropwise in order to protect against frost.

Cherries, sea buckthorn or apples are grown in specially designated garden plots. You will need to purchase seedlings, a special film for shelter for the winter. Harvest from young trees you will wait at best for the next year. Business on fruits and berries is profitable at the level of about 60-100%.

How to register your activity

How to start a farm in legal terms? Every business needs to be registered, and agricultural business is no exception. The stages of the procedure consist in paying the state duty, notarizing the relevant application, preparing and submitting a package of documents to the IFTS. Next, you should wait for the issuance of ready-made documents, go through the registration procedure in the necessary funds and receive a letter from Rosstat, which will contain statistics codes. Of course, you should also take care of opening a bank account.

We rent land

You can take care of the lease of a land plot even before the legal registration procedure. The lease application is submitted to the local administration. After the case is considered, you will receive information about where the proposed site is located. There you will need to call representatives of the land management organization. They will survey and determine the exact boundaries of the site. Then the land is put on the cadastral register, an appropriate passport is issued.

After that, the documents are again sent to the administration, which issues a decision on the transfer of the site. In addition, registration of the lease agreement is required.

The state will help us

AT last years assistance to young farms is a priority for the state. Now it is easy to get a grant for the development of such a business, the amount of which can be from one to four million rubles. It can be designed specifically for the creation of a farm or have a one-time payment procedure for a household appliance.

This money is purposefully issued to a novice farmer for renting or buying land, developing a project, acquiring the necessary equipment, conducting the required utilities, as well as buying materials for planting, animals, feed and fertilizers.

Who can apply for such a payment

Money is paid to citizens of the Russian Federation of working age, heads of farms and peasant farms, whose registration period is less than 24 months. At the same time, it is necessary to have an education and at least three years of experience in the field of agriculture.

The package of documents that need to be prepared consists of a business plan for the farm, a breakdown of costs with prices. The amount of own funds that will need to be invested in this case must be at least 10% of the grant amount. The person who receives it is obliged to create three or more jobs and spend the issued funds within 12 months from the date of issue.

Grants are issued based on the results of competitions, during which young entrepreneurs must prove the profitability and relevance of the future business. Such support can be considered a wonderful way to solve the problem of initial investment. In the case when the payment is denied, there are other options for assistance from the state - in particular, in the form of a loan for farming. In addition, various options for government subsidies are possible.

Summing up

The modern business in the field of agriculture is not at all the idea of ​​​​which is firmly rooted in the minds of many (hard and dirty work, low-income and ungrateful). Today, farms are equipped with the most advanced equipment. The most advanced technologies are used in growing animals and plants. It is quite possible to maintain cleanliness and the right microclimate in premises for breeding birds and livestock. Most operations can be automated, which will greatly facilitate farm work.

Especially important is the financial support of the state in the current crisis. It allows farmers to develop their business. In addition, due to the wide development of a network of cafes, restaurants and numerous private shops, as a rule, there are no problems with the sale of finished products.

In the context of economic sanctions and the instability of the world economy, the priority task for the state is the development of individual industries. These include animal husbandry, horticulture and agriculture. In order to support these industries and attract businessmen to them, the state has developed a whole system of measures. One of these measures is the provision of subsidies to peasant farms (PFH).

How to get the

The amount of the subsidy directly depends on the region in which the registration of the peasant farm takes place. Every year the amount of subsidies increases, and the geography expands.

The distribution of the total amount allocated by the state to support farms does not occur in equal shares between regions. The amount of subsidies for each region is influenced by many factors:

• damage from sanctions in the region;
• favorable climatic conditions;
• development of agriculture in the region as a whole.

In order to receive assistance from the state in the form of subsidies, a novice businessman and his farm must meet a number of requirements.

1. It is necessary to register the form of ownership of the future enterprise.
2. You must have your own funds in the amount of at least 100 thousand rubles.
3. A business plan should be drawn up showing the costs and future projected profits.
4. A businessman must have worked for at least three years.
5. If the farm is collectively owned, they must have been operating for at least a year by the time they apply for the subsidy.

In general, it should be noted that although subsidies are intended for beginners, those who have been working for a long time can apply for it.

In this case, the subsidy is allocated for the development and expansion of the enterprise. This assistance can be used to pay off the previously taken loan.

Form of ownership

In order to register a KFH, you do not need to have any special qualifications. But this does not mean that you do not need to have knowledge in the field of agriculture.

As citizens can become a member of a peasant farm Russian Federation as well as stateless persons and foreigners. In order to form a peasant farm, the head of the farm must first register as an individual entrepreneur.

People who choose to join the farming business must be at least 16 years old. The composition of the KFH may include members of no more than three families, while there are no restrictions on the number of these families.

When carrying out activities related to agriculture, it may be necessary to register a peasant farm in the prescribed manner.

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Peasant farms need to be created if the business is connected with the processes of production, storage, processing and transportation of agricultural products. Let's take a closer look at the registration procedure and the emerging nuances.

What it is

Peasant farming is a type of entrepreneurial activity in the Russian Federation, which is directly related to agriculture.

KFH unites people connected by blood ties and leading a joint household. It is also possible to register a peasant farm by people without family ties, however, the maximum number cannot be more than 5 people.

The head of the KFH is a farmer operating in the agricultural sector. All property of the farm belongs to the members of the peasant farm on the rights of joint ownership.

In the event of certain situations, participants will be liable to the extent of only a share of their property.

KFH conduct their activities without forming a legal entity. Farms are subject to the laws that apply to legal entities.

Thus, registration of a peasant farm as a legal entity is impossible from a legislative point of view, however, the farm in its activities is obliged to comply with the requirements of legislative acts relating to legal entities.

Anyone can create a KFH capable citizen Russian Federation who has reached the age of 18, as well as foreign citizens.

To register a farm, the legislation does not provide for the presentation of certain requirements for work experience in agriculture and to the relevant qualifications.

In the KFH you can accept hired workers. However, their number is not limited. The head of the peasant farm must conclude labor contracts with all employees and be guided by the rules of labor legislation when hiring workers.

The procedure for registration, activities and other nuances are covered in “On the Peasant (Farm) Economy”.

74-FZ states that it is possible to register a peasant farm by one person . In this case, the conclusion of an agreement on the establishment of a peasant farm between the participants is not required. In other cases, such an agreement is mandatory.

Step-by-step instruction

The process of state registration of a farm is regulated by the “On State Registration of Legal Entities and Individual Entrepreneurs”. In order to complete the procedure as soon as possible, you should strictly follow the step-by-step instructions.

Stage 1. Determination of the territorial tax authority to which documentation should be submitted

Registration of a farm should begin with determining the location of the tax office to which you need to submit documents.

State registration of a peasant farm is carried out at the Federal Tax Service at the place of registration or at the place of residence of the head of the economy.

If the head does not have a permanent residence permit, then the state registration of the peasant farm can be carried out at the tax office at the place of temporary residence.

You can determine the territorial tax authority using the online service provided by the Federal Tax Service.

Stage 2. We prepare the necessary package of documentation for the tax

The list of documents for state registration of peasant farms is determined by the same 129-FZ. We will consider the list of documentation below.

Stage 3. We submit documents to the territorial tax authority

After collecting and preparing the necessary documentation, papers should be submitted to the territorial tax office. This can be done either personally by the head of the KFH, or by a representative by proxy.

The Federal Tax Service provides applicants with several ways to submit documentation for state registration of a peasant farm:

• by a personal visit to the tax authority of the head of the peasant farm;
• through a personal visit of a trusted representative to the tax authority;
• through multifunctional public service centers - also in person or through a representative;
• by registered mail with a description of the attachment;
• through the online electronic filing service.

Stage 4. Obtaining ready-made documentation on state registration of a peasant farm

After receiving the collected documentation from the applicant, a procedure for verifying the accuracy of the specified information will follow. At the same time, the compliance of the applicant and members of the peasant farm with the requirements established by law will also be checked.

If all the information and documents provided are in order, the territorial tax authority will issue to the applicant within 5 working days:

• certificate of state registration of peasant farms;

• EGRIP record sheet.

Documentation can be obtained in person or through a representative. If the submission took place at the MFC, then the receipt should take place there.

What documents are needed

The procedure for state registration of a peasant farm involves the submission of a certain package of documentation, which is established by current legislation.

For state registration of a peasant farm, it is necessary to submit to the territorial tax authority:

• application for state registration of a peasant farm in the form;
• the original and a photocopy of the applicant's civil passport;
• a document confirming the payment of the state fee of 800 rubles;

• agreement between the participants (only if there are several members in the KFH).

If the documentation for state registration of a peasant farm is not submitted personally by the head himself, a photocopy of the passport must be notarized.

If the documents are submitted by a representative, then a notarized power of attorney is added to the established list.

You can generate a payment document for the payment of state duty using the convenient online service “Payment of State Duty”.

In this case, it is necessary to select “State duty for registration of an individual entrepreneur”, then “State duty for registration of a sole trader as an individual entrepreneur”.

After entering the required data into the submitted forms, the finished document can be downloaded, printed and paid through any bank. You can also pay online using one of the options presented.

Registration of a peasant farm at the location of the land

Decree of the Government of the Russian Federation No. 630 states that the procedure for state registration of a peasant farm should be carried out in the manner established for registering an individual entrepreneur. Thus, the procedure for registering a peasant farm is not much different from that of individual entrepreneurs.

According to 129-FZ, registration of an individual entrepreneur in the Federal Tax Service can be carried out at the place of permanent registration of an individual or place of temporary residence. There are no exceptions to this rule in the current legislation.

Based on the provisions presented, we conclude: state registration of a peasant farm can only be carried out at the place of registration or temporary residence of the head of the economy. Registration of a peasant farm at the location of the land is not possible.

However, the possibility of registration outside the place of registration is possible - for this, you need to provide a document confirming the status of temporary residence to the tax office.

Is it possible as an IP

To answer the question of whether it is possible to register a peasant farm as an individual entrepreneur, one should decide on the goals that are pursued in this case. Usually, an individual simply wants to register an individual entrepreneur instead of a peasant farm, based on some personal preference.

It should be said here that the current legislation does not provide for any restrictions on the registration of an individual entrepreneur instead of a peasant farm.

However, you need to understand that the registration of a farm is more profitable and convenient when conducting agricultural activities than an individual entrepreneur.

The status of an individual entrepreneur and the status of a peasant farm are not the same thing. And although the procedure has practically no differences (except for the form of the application itself), it is not possible at the same time to be the head of a peasant farm and an individual entrepreneur from a legislative point of view.

We conclude: it is possible to register an individual entrepreneur instead of a peasant farm, and the law allows this to be done, however, it is not very profitable and expedient.

We confirm the conclusion with the following facts:

• with the status of an individual entrepreneur, the entrepreneur is fully responsible for all obligations independently. Being the head of the KFH, the property is in shared ownership, and the participants bear commensurate responsibility for it. In other words, there is a subsidized liability of participants;
• the possibility of using ESHN.

The possibility of using a single agricultural tax instead of the simplified tax system looks like a more attractive option for agriculture.