The first 48 hours
- 1. Verify the extract
Check names, address, manager, participants, shares, and registration numbers before they enter contracts and bank forms.
- 2. Build the corporate file
Keep the extract, formation decision, charter, appointments, and powers of attorney in one controlled, versioned archive.
- 3. Assign process owners
Name who receives official messages, owns contracts, transfers documents, approves payments, and monitors deadlines.
Protect the tax-election window
Eligible turnover does not activate a special regime. A new LLC or sole proprietor must file the relevant notice by the twentieth day following registration, after testing the activity code, exclusions, and related-party rules. Otherwise the general-system rules apply.
Before the first transaction, agree how sales and costs are evidenced, how VAT is handled where relevant, whether cash-register rules apply, and how non-resident transactions are documented.
- twelve-month revenue and cost forecast
- precise activity and official code
- customer and supplier countries
- imports, exports, licences, and employees
- calendar for first returns and payments
Banking: prepare an evidenced business model
State registration does not guarantee a bank account. A bank may request the business description, website, contracts or customer correspondence, ownership structure, tax number, address, and source of funds.
Answers should match the register and reality. Do not claim fictitious premises, staff, or turnover. Keep personal and company money separate or document a proper legal basis for each owner-funded expense.
Set source documents before money moves
| Process | Minimum setup |
|---|---|
| Sales | Contract/order, invoice or tax document, performance evidence, receivables register |
| Purchases | Approval, supplier document, business purpose, payment evidence |
| Bank and cash | Payment-reference rules, statements, cash-register requirements, reconciliation |
| Records | Numbering, central archive, owner, and delivery deadline |
| Monthly close | Bank, sales, purchases, payroll, tax, balances, and open items |
Employees and contractors
Before work starts, determine the real relationship, sign the documents, collect payroll data, and set deadlines for timesheets or acceptance records. Calling a worker a contractor does not change the underlying facts.
For foreign nationals, test immigration and work requirements separately; company registration does not create those rights.
Three common launches
Before invoicing, documents the service, place-of-supply analysis, contract, and performance evidence. Foreign currency and customer location do not by themselves settle tax.
Defines manager authority, approval for material spending, and participant decisions; personal founder costs are not paid casually from the company account.
Before opening, implements purchase documents, cash-register rules, inventory records, and returns so costs and stock are provable.
First-month mistakes
- filing the regime notice after the deadline
- issuing documents from an unreviewed template
- receiving or paying money without a clear basis
- sharing one bank or tax password among several people
- ignoring mail at the registered address
- waiting until year-end for the first bank, tax, and counterparty reconciliation
Official sources
Links and current versions checked: 23.09.2026