Representative offices

Generally speaking representative offices of foreign entities are strictly limited to liaison and support functions. Yet they may be useful for commercial and tax purposes.


According to the current rules, the following steps should be taken in order to establish a representative office:

  • Agreement on the anticipated number of foreign employees of a branch or representative office with the Chamber of Commerce and Industry;
  • Filing for accreditation with authorized federal authorities;
  • Registration with the state statistics authorities and obtaining statistics codes;
  • Registration with social funds for pension and social security;
  • The state duty for branch accreditation is currently RUB 120,000 (approx. USD 1,500);
  • The charter (or articles of association or by-laws) of the foreign legal entity;
  • The registration certificate, Certificate of Incorporation, an excerpt from the trade register, or certificate of good standing of the foreign legal entity.
  • The resolution of the foreign legal entity to establish the representative office in the Russian Federation and to appoint the chief representative(s).
  • The regulation of the representative office;
  • General power of attorney issued to the chief representative(s);
  • Power of attorney for filing the application for accreditation on behalf of the foreign legal entity;
  • The certificate from the tax authorities in the country of the foreign legal entity's incorporation, confirming that the foreign legal entity is registered as a taxpayer and specifying the taxpayer identification code; and
  • A copy of a lease agreement or landlord guarantee letter, along with a document confirming the landlord's right to the property to be leased by the representative office.


Despite looking somewhat onerous we all of the above steps are relatively easy to us and won't become an issue for our customers.

Reeves/Duhovnikoff & Associates Ltd. 2017