The process of opening a restaurant is very time-consuming and expensive and time consuming. This process consists of several stages, at each of which it will be necessary to carry out a certain set of work and obtain the necessary documents.
We highlight the following stages of the opening of the restaurant, each of which will be described below:
1. Creation of a legal entity.
2. The choice of premises.
3. Obtaining permits.
4. Obtaining licenses.
5. Notification of the start of activities.
1. Creation of a legal entity.
As a rule, the restaurant business implies the sale of alcoholic beverages, therefore, it is necessary to work in this area in the form of a legal entity, as an individual entrepreneur cannot obtain a license giving the right to retail sale of alcoholic beverages, with the exception of beer and beer drinks, cider, Poiret, mead (Clause 1, Article 16 of the Federal Law of November 22, 1995 No. 171-ФЗ On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products, and on Limiting Consumption (Drink ii) alcoholic beverages ”).
The easiest and most convenient option would be to create a legal entity in the form of a limited liability company (LLC).
1.1. Check in.
For state registration of a legal entity when creating a tax authority at the location, you must submit the following documents:
1. Application for state registration of a legal entity;
2. The decision of the sole founder or the minutes of the general meeting of the founders of a legal entity;
3. The charter of the legal entity (2 copies);
4. Receipt of payment of state duty for state registration.
Registration of a legal entity with a tax authority takes 5 business days.
1.2. The choice of codes OKVED.
An important point when registering a legal entity is the correct selection of OKVED (All-Russian Classifier of Economic Activities) codes - each type of activity that the created legal entity plans to engage in has its own meaning, reflected in the All-Russian qualifier.
The most suitable activities for the restaurant business are:
55.30 - restaurants and cafes;
55.40 - the activity of bars;
55.52 - delivery of catering products;
52.25 - retail sale of alcoholic and other beverages;
52.25.1 - retail trade in alcoholic beverages, including beer;
52.25.11 - retail trade in alcoholic beverages, except beer;
52.25.12 - retail trade in beer;
52.25.2. - retail sale of soft drinks.
OKVED codes indicated during registration can be supplemented in the future. To do this, the tax authority must submit an application filled out in the appropriate form (P14001).
1.3. Tax regime.
After registration of a legal entity, it is necessary to choose a taxation regime for income from entrepreneurial activities.
Revenues from the restaurant business may be taxed in accordance with the following taxation regimes:
1) General tax regime. This regime is determined automatically if, upon registration of a legal entity, an application for the application of a different tax regime was not submitted.
2) Simplified tax system. In order to pay taxes in accordance with this regime, a legal entity must, within 30 days from the date of registration, submit to the tax authority at the place of business a notice on the application of a simplified taxation system.
3) A single tax on imputed income. You can go to UTII within 5 days from the start of the activity. Do not forget that UTII is not applicable when providing catering services, if the area of the service hall is less than 150 sq.m. for each catering facility (subparagraph 8, paragraph 2 of article 346.26 of the Tax code of the Russian Federation).
2. The choice of premises.
Probably, the main point in the whole event on the opening of the restaurant is the choice of premises in which the activities will be carried out.
In accordance with the Sanitary and Epidemiological Requirements for the organization of public catering, the manufacture and turnover of food products and food raw materials in them (approved by Decree of the Chief State Sanitary Doctor of the Russian Federation of November 08, 2001 No. 31), organizations may be located in a separate building, and in the attached, built-in attached to residential and public buildings, in non-residential floors of residential buildings, in public buildings, as well as on the territory of industrial and other facilities for maintenance of the working staff. At the same time, living conditions, recreation, treatment, work of people should not worsen.
In each case, additional difficulties may arise associated with factors such as:
- finding premises in a residential building;
- transfer of premises from residential to non-residential;
- the need for redevelopment or reconstruction of the premises;
For any premises intended for the organization of public catering, wherever it is located, the general rules are provided for by the Decree of the Chief Sanitary Inspector specified above. Most of them are highlighted in section 5 (arrangement and maintenance of premises). Compliance with these requirements is monitored by Rospotrebnadzor, and in case of violations, the organization may be fined.
A variant is possible when the premises will need reorganization. In this case, it is necessary to prepare a reconstruction project. This is done by organizations that have the appropriate licenses.
Before starting work, it is necessary to obtain permission from Rospotrebnadzor to place a catering facility.
If a dwelling is chosen for a restaurant, then it will need to be transferred to the category of non-residential. To do this, you must obtain the consent of all residents of the house.
3. Obtaining permits.
In order to obtain permission to carry out activities for the provision of catering services, the organization must have the following documents:
1. The agreement on the export of solid household and food waste and bulky waste.
2. The contract for the implementation of disinsection and pest control.
3. The conclusion of the Ministry of Emergency Situations that the premises comply with fire safety standards. In this case, it is necessary to install a fire alarm system.
4. The program of production and technical control, agreed with the SES.
5. The conclusion of the SES, which confirms that the organization has the necessary premises and equipment.
6. The conclusion of the SES on the compliance of the premises with all necessary sanitary norms and rules.
7. Sanitary certificate of the object.
4. Obtaining licenses.
In order to be able to sell strong alcohol, it is necessary to obtain an appropriate license (Clause 2, Article 18 of the Federal Law of November 22, 1995 No. 171-ФЗ On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products, and on Limiting Consumption ( drinking) of alcoholic products ”).
The licensing authority in this area is the executive authority of the constituent entity of the Russian Federation (Clause 10, Article 18 of the Federal Law on the State Regulation of the Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products and Limiting the Consumption (Drinking) of Alcoholic Products ”). A license is issued on the basis of an application that is submitted directly to the licensing authority or to the multifunctional center for the provision of state and municipal services.
To obtain a license for the retail sale of alcoholic beverages, the applicant must submit to the licensing authority:
- statement;
- copies of constituent documents;
- a copy of the certificate of state registration;
- A copy of the tax registration document;
- a copy of the document on the payment of state duties;
- a document confirming that the applicant has an authorized capital;
- documents confirming the applicant's possession of stationary trading facilities and storage facilities in the ownership, economic management, operational management or lease, the term of which is determined by the contract and is one year or more.
The licensing authority considers the application and within 30 days makes a decision on granting a license or refusing to issue a license.
Legal entities selling alcohol products without obtaining a license are subject to administrative penalties in the form of a fine of 200 to 300 thousand rubles with or without confiscation of products.
5. Notification of the start of activities.
A notice must be sent to the state control (supervision) body about the beginning of the activity on the provision of catering services by public catering organizations (subparagraph 3, paragraph 2 of article 8 of the Federal Law of 26.12.2008 No. 294-ФЗ “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs” in the implementation of state control (supervision) and municipal control ").
In this case, such a body is the Federal Service for Supervision of Consumer Rights Protection and Human Well-Being (Rospotrebnadzor) - its territorial departments.
Such a notification is submitted to the regulatory body directly or through a multifunctional center for the provision of state and municipal services after state registration and registration with the tax authority before the actual performance of work or the provision of services. The specified notice may be presented in the form of an electronic document (Clause 5, Article 8 of the Federal Law “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”).
Notify Rospotrebnadzor is also necessary when changing the location of the legal entity and (or) the place of actual activity, reorganization of the legal entity.
It is important to know that legal entities engaged in the organization of public catering, in case of failure to provide notifications of the beginning of the activity or the submission of such notifications containing false information in them, are liable in accordance with the legislation of the Russian Federation:
- a fine of 10 to 20 thousand rubles for failure to provide information;
- a fine of 20 to 30 thousand rubles for the provision of false information (Article 19.7.5-1 of the Administrative Code of the Russian Federation).
Notification of the regulatory body is not a one-time promotion. Rospotrebnadzor is authorized to conduct both scheduled and unscheduled inspections, which can be field or documentary.
P.S. We also recommend that you pay attention to compliance with tax laws. Otherwise, it may turn out as in case No. A40-249895 / 15-115-2027 through the restaurant chain Korchma Taras Bulba.
If you have questions, or require other legal assistance, then the specialists of our law firm will be able to quickly help. Contact us at the following contacts:
Phone +7 (383) 310-38-76
Email address info@vitvet.com
Arsen Sargsyan
June 2, 2016
