PVZ marketplace networks are one of the most popular small businesses in Russia in recent years. Entrepreneurs are opening two, three, five pick-up points in one city, scaling up gradually. And many people had the same question: would the sole proprietor lose the right to access insurance when he opened several outlets?
The Federal Tax Service for Primorsky Krai gave a clear answer: no, it will not lose. The Agency clarified a fundamental legal point — the concept of "separate unit" in Russian legislation refers exclusively to organizations. Individual entrepreneurs have no separate divisions in the legal sense and cannot exist.
This means the following: when an individual entrepreneur opens additional places of work — shops, retail establishments, service points — outside the place of his registration, he is not obliged to register them as separate units. And therefore, it does not violate any of the restrictions for the use of ACS.
The Automated Simplified Taxation System is a regime in which the tax service calculates the tax itself based on data from the checking account and cash register, and the entrepreneur is exempt from declarations and most reports. For a small business with a simple structure, this is a serious administrative burden.
The only condition for maintaining the right to access insurance is compliance with all other requirements of Federal Law No. 17-FZ dated 02/25/2022: limits on income, number of employees, types of activities and a number of other parameters. The number of work points within a single IP does not affect the application of the mode.
For those who are developing a network of PVZ or planning to do so, the clarification removes the tax risk that previously forced some entrepreneurs to register a separate legal entity for each point. Now the position of the Federal Tax Service is fixed in writing: several PVZ under one sole proprietor is a norm compatible with the Federal Tax Service.
