How a legal entity can change its location

Legal entities, like sole proprietors, can change their addresses, and while sole proprietors need to amend their registration documents in connection with a change of residence, legal entities have different reasons for changing their location. But regardless of the reasons, everyone needs to make changes to their registration documents. Read this article to find out how to update a legal entity's data.

Amendments to the charter documents

Before making changes to the charter documents, you should open the charter and see if the address of the actual place of business is written there. If the address is not written in the charter, then no changes need to be made. As of today, there are no legal requirements for the mandatory indication of information about the place of business.

If the charter specifies the location of the legal entity, then changes must be made. To do this, a general meeting must be held (if there are several founders) and a decision must be made to amend the charter in connection with the change of the legal entity's location. If there are several founders, the decision to amend the charter is formalized by a protocol, and if there is only one founder, then by a decision.

Making changes to the Unified State Register

The Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations contains information on the location of legal entities, so if you change your address, the information in the register must be updated.

Please note! There are no legal deadlines for updating information in the USR. However, you should not delay, because when sending letters, government agencies take information from the register and if the old address is indicated there, you may not receive an important letter.

To make changes, you need to contact the ASC, the state registrar or a notary. It is not possible to make changes electronically; either personal presence or sending documents by mail is required.

To make changes to the USR, you need to collect and submit the following package of documents:
If no changes to the charter are required, the following documents are submitted:

If you need to amend the charter, the above documents must be attached to the above documents:

Within 24 hours after submitting the documents, the information in the Unified State Register will be updated.

Updating data in the tax office

After updating the information in the Unified State Register, the information will be transferred to the tax office automatically. If a legal entity has changed its address, but not its tax number, nothing needs to be done.

If the tax office in which the legal entity is registered changes during the change of address, the procedure for deregistration of the legal entity from the main place of registration of the taxpayer and registration with another tax office will begin. This entire process takes place without the participation of the legal entity, i.e., the tax authorities carry out the transfer on their own.

Making changes to the register of single tax payers

If a legal entity is a single tax payer, changes must be made to the Register of Single Tax Payers. To do this, you must submit an Application for the application of the simplified taxation system no later than the last day of the quarter in which such a change occurred.

Submit form No. 20-OPP

The form No. 20-OPP must be shown:

• previous object of taxation (the place where the legal entity was located before the move) with the code of the information provision feature - 6;
• new object of taxation (the place where the legal entity has moved) with the code of the information provision feature - 1.

Form 20-OPP must be submitted within 10 business days from the date of termination of the use of the previous taxable object.

Changes to the register of VAT payers

There is no need to submit a separate application in the form No. 1-VAT marked "Making changes". The data in the register will be updated automatically, regardless of whether the legal entity remains registered with the old tax office or moves to the new one.

The VAT SEA account number does not change when the tax office changes, since it is not tied to the place of business of the VAT payer.

Re-registration of cash registers

If a legal entity changes its address, while the address where the fiscal registrar is installed and used does not change, the re-registration of cash registers, ECR and KOROs is carried out automatically within two business days after the taxpayer is transferred to the new tax office. No additional actions are required.

If the location of the legal entity changes along with the change of location of the fiscal apparatus, then you need to re-register the cash register.

To re-register a cash register, you need to submit an application in the form No. 1-ECR marked "Re-registration" and a registration certificate. The documents must be submitted within five business days following the day when the grounds for making changes arose.

To re-register the KORO, you need to submit an application in the form No. 1-KORO marked "Re-registration" and the book itself. The documents must be submitted within five business days following the day when the grounds for making changes arose.

To re-register a cash register, you need to submit an application in the form No. 1-ECR marked "Re-registration". Before submitting the application, you must submit Form No. 20-OPP, send the last fiscal check and close the shift at the ECR. There are no deadlines for re-registration of cash registers.

Replacement of the license for alcohol, tobacco and fuel trade

If a legal entity has obtained a license to trade in alcohol, tobacco products or fuel, a new license must be obtained after changing its location. To do this, you need to submit:

• an application in any form;
• documents confirming the change of location.

Within three business days, the tax authorities will issue a new license with the amendments. There is no deadline for replacing the license, but it is better to make changes before starting trading.