Змінна
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[value] => В побуті, діловому мовленні та навіть у деяких документах зустрічаються такі терміни як юридична та фактична адреса підприємства. Але, якщо погортати сторінки кодексів та законів, Ви не побачите таких визначень.
В законодавстві оперують іншими поняттями. Зокрема, визначення місцезнаходження юридичної особи є у Цивільному кодексі України та у Законі України "Про державну реєстрацію юридичних осіб та фізичних осіб - підприємців та громадських формувань". Цей термін означає фактичне місце ведення діяльності чи розташування офісу, з якого проводиться щоденне керування діяльністю юридичної особи та здійснення управління. Також інформація про місцезнаходження юридичної особи повинна міститися у ЄДР.
Варто зазначити, що у Податковому кодексі використовується термін "податкова адреса", яка у податковій практиці іменується "фактичною". Тобто це місцезнаходження юридичної особи, відомості про яке також має міститися у Єдиному державному реєстрі юридичних осіб та фізичних осіб - підприємців.
Проаналізувавши ці два терміни - податкова адреса та місцезнаходження юридичної особи, ми можемо зробити висновок, що вони є тотожними.
Але у багатьох підприємців виникає питання: «А яку ж адресу вказати в установчих документах та у реєстрі відповідно?» і «Чому трапляється так, що інколи в реєстрі адреса одна, а усі потужності виробництва знаходяться в зовсім іншому місці?»
Відповідаю на ці питання та даю практичну консультація щодо того, як вказати «правильну» адресу в документах.
Місцезнаходження юридичної особи може бути визначеним за місцем проживання засновника, за місцем розташування виробничих потужностей підприємства, або ж офісу.
Варто зауважити, що українське законодавство не забороняє використання декількох адрес, але й не існує жодної норми, яка б таку можливість передбачала. Тому найбезпечніший варіант для підприємця - коли адреса, за якою відбувається управління компанією та адреса, вказана у реєстрі - збігаються.Адже обираючи адресу для свого підприємства, завжди потрібно пам'ятати про наступний момент! Якщо при встановленні фактичного місцезнаходження юридичної особи податківцями виявлено, що місцезнаходження фірми не відповідає зареєстрованому, Державна фіскальна служба України має право звернутися до суду з клопотанням щодо ліквідації такого підприємства.
Чому все ж таки ці адреси інколи не збігаються?
Відповідь доволі логічна. Це зручно для малого бізнесу. Варіант, коли вказана в реєстрі адреса фірми співпадає є затратним, тому що деякі «компанії-початківці» просто не потребують офісного приміщення, а оренда повноцінного приміщення, де б можна було розмістити усіх працівників - це зайві витрати для новачків, які і так ще «не стали на ноги».
Тому інколи молодим підприємцям вигідніше частково працювати наприклад вдома, а частково в інших місцях: орендованому офісі, складі чи просто кав'ярні.
Тобто у такому випадку «офіційна» адреса фірми - місце реєстрації засновника (або одного із засновників, якщо їх декілька). Дехто думає, що це безпрограшний варіант для новачків у бізнесі, тим паче, коли офісне приміщення на даному етапі підприємницької діяльності ще не потрібне.
Але і тут є ряд мінусів.
По-перше, переїде засновник - переїде і бізнес. При зміні місця проживання засновника, який зареєстрував свою компанію у себе вдома, він вимушений перевозити та «прописувати» свій бізнес вже в новій квартирі. По-друге - це банальні побутові незручності. Вас будуть цілодобово завалювати робочими дзвінками, кореспонденцією та зверненнями. Не думаю, що для Вас чи Вашої родини це буде комфортно.
Але все ж варіант можливий! Головне - повідомити державні структури про те, що Ви використовуєте декілька різних адрес для ведення свого бізнесу.
Існує ще один варіант щодо адреси підприємства. На думку багатьох - безпрограшний. Купівля податкової адреси, іншими словами - оренда приміщень, призначених конкретно і виключно під діяльність Вашого бізнесу. З плюсів - до Вас додому не завітають з перевіркою + можливість проводити зустрічі та наради у дійсно гідному офісі, що лише позитивно вплине на розвиток Вашого бізнесу та підніме авторитет серед контрагентів.
Але і тут є «підводні камені» і варто бути обачливим та розуміти, що при оренді приміщення залишається можливість потрапляння такої адреси у список «адрес масової реєстрації». Це тягне «неприємні» наслідки, найменший з яких - мільйон листів з кореспонденцією, адресованою не Вам.
Тобто прийняття рішення, яку адресу використовувати лишається за Вами, але до цього питання потрібно підходити максимально серйозно!
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)
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(
)
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[config] => Array
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