Features of organizing horse tourism. Horse rental - some legal and accounting aspects How much money is needed to open a horse club

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Frequently asked question:“How to register a KSK correctly, where and in what form? Here is an example situation: people decided to organize an equestrian club. The goals and objectives of the club were defined as organizing horseback riding, training and equestrian competitions on the territory of the club, renting out places for private horses. To create the KSK, they decided to purchase (lease) a plot of agricultural land, build a complex and purchase horses. What is the best way to register a KSK with legal point vision? What forms of property registration are preferable?

Legal aspects in the equestrian industry are no less important than in any other. Moreover, horse riders often do not have enough knowledge of the law to do the right thing, not get into a difficult situation and avoid hassle and various problems. That is why we are opening a series of articles covering various aspects of property and other relations in horse breeding and equestrian sports and related areas. Legal support for this section is provided by the Alfa Horse company. To organize any association of citizens, the legislation provides for many types and forms of legal entities. So, first of all, it is necessary to decide whether it will be a commercial or non-profit association. Most of the organizers of equestrian clubs, in one way or another, pursue the main goal of making a profit from the activities of their equestrian club. In this case, it makes sense to register a commercial structure. The most interesting in this regard are the three main forms of legalization of such activities - the creation of a CSC on the basis of a limited liability company, a peasant farm, or in the form of an “individual entrepreneur”. The proposed forms of registration of a commercial organization are similar in nature, but each has a number of advantages. It is believed that the most in a simple way To conduct your business in Russia is to register the structure as an individual entrepreneur. The main advantages of individual entrepreneurs:

Simplified registration system with the tax authorities;
no need to have a bank account;
the optionality of using cash registers when carrying out their activities under UTII;
fines for offenses are much lower compared to other organizational and legal forms;

At the same time, we should not forget about the disadvantages of this form. The main disadvantage should be recognized as the need for an individual entrepreneur to be responsible for his activities with all his property. An individual entrepreneur is the sole owner of the business. In the case of organizing an equestrian club by a group of people, it should be understood that the remaining “starters” cannot formally claim distribution of profits and participate in the common cause only on the basis of an employment contract.

A special type of individual entrepreneur is the peasant farm. The peasant farm retains all the advantages of individual entrepreneurship. However, the main advantage of farming relative to the equestrian sector should be recognized as preferential taxation regarding the production and sale of agricultural products. Peasant farms can be organized by several citizens, but no more than five if they are not relatives. The most common type of business registration in Russia is
limited liability company. The LLC is subject to registration with the tax authorities, and general rule its period is five working days. When preparing documents for registration, it is necessary to clearly define the types of activities of the future LLC. Right choice a list of activities will help in the future to avoid problems with regulatory authorities.

Main advantages of LLC:

Liability for obligations is limited to the amount of the authorized capital;
a company participant has the right to leave the company at any time, regardless of the consent of other company participants;
The LLC can be sold to third parties;
An LLC can cover losses from previous years with profits from the current year and thus reduce income taxes.

However, there are a number of disadvantages of a limited liability company:

The registration procedure is quite complicated;
mandatory presence of a current account;
mandatory accounting and balance sheet filing;
the impossibility of allocating the share of a company participant in kind when a participant leaves the company;
fines for LLCs are the highest possible.

Besides commercial organizations registration of a non-profit structure is possible. At the same time, making a profit cannot be main goal activities of the organization. In the Russian equestrian industry, the most common form is the ANO, or autonomous non-profit organization. It is worth noting the difficult procedure for registering non-profit organizations. Unlike commercial structures, registration of non-profit organizations also takes place in the Ministry of Justice of the Russian Federation. Perhaps the only advantage of non-profit associations should be the possibility of receiving material support from the state in the case of organizing cultural events, for example, competitions.

Having decided on the organizational and legal form of the future club, you can move on to an equally important part - taxation. In this case, the legislation allows us to choose both a regular and a simplified tax accounting system. If the turnover of a legal entity does not exceed sixty million rubles per year, then it makes sense to use the simplified tax system (simplified taxation system) as a basis. If the goals of the club are to organize horseback riding, teach horse riding, rent out stalls, stables and organize competitions, then the simplified tax system in this case will be the optimal solution. Again, the simplified tax system exists in two variations: “income” and “income minus expenses.” The first scheme differs in that from any income received it is necessary to pay 6% to the state, and the founders dispose of the rest of the money at their own discretion. The second option is characterized by the fact that the founders pay 15%, but not just on the amount of income, but on the amount of income reduced by expenses incurred during a given tax period. To make this kind of choice, it is necessary to calculate the benefits in the first and second cases.

After registering an equestrian club, it is necessary to decide on the land plot on which the equestrian club will be located. In this case, it is necessary to take into account many factors, including distance from the city and the ability to get there by public transport. It is also necessary to decide on the size of the land plot on which the club will be located. As a general rule, there are two options: 1) buy a plot of land as your own; 2) take a plot of land for a long-term lease. The purchase of a land plot from the state has a number of restrictions, for example, the value of the land plot must correspond to the market price, but not be lower than the cadastral valuation, which Last year has grown several times and often does not correspond to market indicators. Moreover, if we are talking about agricultural land, then when purchasing such a plot, the state has a priority right of redemption, which can somewhat complicate the purchase process or make the process of registering the transfer of rights longer.

The best option is to rent a plot of land from municipal property with the further construction of a complex of necessary buildings and structures on it. The advantage of this option is that, having issued the necessary construction permits and erected a property complex, it becomes possible to obtain ownership of the plot without any auction at a price of 20% of the cadastral valuation of the occupied land plot, thereby making a solid capitalization of the developing club. Although, despite all these nuances, purchasing a plot of land is also possible, because sometimes you come across interesting offers on the real estate market.

• Recruitment
• Marketing plan
• Business risks
• Financial plan
• Equestrian club - video
• Step-by-step plan for starting a business: where to start
• Which OKVED code to indicate when registering a business?
• What documents are needed to open
• Do I need permissions to open?
• Organization technology

Business plan for opening an equestrian club in a city with a population of 800 thousand inhabitants.

How much money do you need to open an equestrian club?

Opening an equestrian club from scratch is an expensive project. Investments even in a relatively small project start from 10 million rubles:

• Construction of a club (manege, paddocks, pastures, outbuildings, etc.) - 6,000,000 rubles.
• Purchase of equipment, arrangement of the club - 2,000,000 rubles.
• Purchase of adult horses (30 heads) - RUB 9,000,000.
• Advertising - 100,000 rubles.
• Business registration and other expenses - 200,000 rubles.

Total - 17,300,000 rubles. The first thing you need to open an equestrian club is to select a plot of land for the construction of an arena, levadas and other outbuildings. premises. For this purpose, a land plot of 4 hectares was rented 20 kilometers from the city. Rent - 100 thousand rubles per month. Further, it is planned to build indoor and outdoor riding arenas, fenced pastures for horses and other premises: feed storage, staff room, laundry, solarium for animals, veterinary office, forging shop. In total, about 6 - 8 million rubles will be spent at this stage.

What equipment to choose for an equestrian club

The third stage is the purchase of the necessary equipment and ammunition. You will need to purchase automatic drinkers, sides for the arena, a soil harrow, insect control devices, drivers, stalls, obstacles, rubber mats, watering systems, wheelbarrows and carts and much more. Estimated costs at this stage are 2 million rubles. The fourth stage is the acquisition of horses. This is perhaps the most expensive stage. One horse will cost approximately 300 thousand rubles. The high price is due to the fact that the club requires animals that can do everything and do not need additional training. To operate optimally, the club needs at least 30 horses.

Recruitment

Finally, the final stage is the selection of qualified personnel. To provide quality services, it will be necessary to employ a groom, horse breeders, groomers, trainers, farriers (for shoeing horses), general workers for cleaning stables and small households. works The approximate staff of the club will include 20 - 25 people.

Download the equestrian club business plan

Marketing plan

The main service of the equestrian club will, of course, be horse riding or horse rental. However, you will not be able to make a significant profit from this. Therefore, the equestrian club plans to offer a number of other services designed to make the business profitable:

• Horseback riding - 1000 rub./hour
• Horse riding (including for children) - 1100 rubles. for one lesson.
• Rent a horse for a photo shoot -1500 RUR/hour
• Staying services (hotel for a horse) - 15,000 rubles/month.
• Organization of events for corporate clients (horseback riding, excursion around the club, photography, horseback riding, dinner, children's performance and much more) - the cost is negotiated individually.
• Gift certificates.

Competition among equestrian clubs in our city is extremely low. We can say that it does not exist at all. However, this creates another problem - the riding culture in the region is poorly developed due to the lack of normal riding clubs and schools. We will have to “educate” the market from scratch, introduce the service, and develop a client base. This may take more than one year, so you can’t count on a quick payback.

Business risks

Opening and running this business is associated with the following risks:

• High capitalization of investments.
• Large costs for organizing a club.
• Long payback period.
• Difficult level of service in the industry.
• Administrative barriers to entry into business.

Financial plan

Fixed monthly expenses

• Maintenance of one horse - 40,000 rubles, 30 heads - 1,200,000 rubles.
• Rent - 100,000 rub.
• Salary and insurance contributions - 450,000 rubles.
• Advertising - 50,000 rubles.
• Other expenses - 100,000 rubles.

Total - 1,900,000 rubles. Monthly income

• Horse rental - RUB 500,000. (500 hours)
• Horse riding lessons (including group lessons) - RUB 700,000.
• Residential services - RUB 300,000.
• Photo sessions - 200,000 rubles.
• Excursions around the club, entertainment programs - 400,000 rubles.
• Sale of goods to equestrian sports enthusiasts - RUB 300,000.

Total revenue - 2,400,000 rubles.

How much can you earn from an equestrian club?

Net profit: 2,400,000 - 1,900,000 = 500,000 rubles per month. Business profitability is 20%. The return on investment, taking into account the period for business promotion, will occur no earlier than after three years of the club’s operation.

Equestrian club - video

We recommend download equestrian club business plan, from our partners, with a quality guarantee. This is a full-fledged, ready-made project that you will not find in the public domain. Contents of the business plan: 1. Confidentiality 2. Summary 3. Stages of project implementation 4. Characteristics of the object 5. Marketing plan 6. Technical and economic data of the equipment 7. Financial plan 8. Risk assessment 9. Financial and economic justification of investments 10. Conclusions

Horse rental is a popular service provided by equestrian clubs, children's sports schools and individuals. We all have days that we want to make unforgettable. A holiday, company presentation, birthday, wedding or simply a declaration of love to the ringing of bells and the clatter of hooves, accompanied by an escort of riding horses, will add romance, fabulousness and simply impressions. You don't have to go horseback riding to go for a walk. Horse rentals typically offer well-trained horses for both beginners and experienced riders. Currently, rental is one of the most popular services, so it will bring additional income to the sports school.

According to the Federal Law of 08.08.2001 N 128-FZ “On licensing of certain types of activities,” horse rental activities are not subject to mandatory licensing.

If an equestrian school decides to engage in this type of service, what should it be able to do?

Firstly, properly formalize relations with individuals who want to ride horses.

Secondly, receive payment from the population, issuing the corresponding strict reporting form.

Thirdly, correctly reflect in accounting and tax accounting all operations related to horse rental. So, first things first.

We draw up a rental agreement

A rental agreement is a type of rental agreement. Its legal basis is established by Art. 626-631 Civil Code of the Russian Federation. Article 626 of the Civil Code of the Russian Federation determines that under a rental agreement, the lessor undertakes to provide the lessee with movable property for a fee for temporary possession and use. Property provided under a rental agreement is used for consumer purposes, unless otherwise provided by the agreement or follows from the essence of the obligation. The agreement is concluded in writing (clause 2 of article 626 of the Civil Code of the Russian Federation). In this case, the equestrian school can draw up a rental agreement in the form of not only a separate document, but also a receipt-obligation. The main condition is that from the text of the receipt it is possible to accurately determine which property is being transferred to the tenant for temporary possession and (or) use. The rental agreement is a public agreement (clause 3 of Article 626 of the Civil Code of the Russian Federation). This means that the price of goods, works and services, as well as other conditions of the public contract, are established the same for all consumers, with the exception of cases where the law and other legal acts allow the provision of benefits for certain categories of consumers (Clause 2 of Article 426 of the Civil Code of the Russian Federation) . The rental agreement is concluded for a period of up to one year (Clause 1, Article 627 of the Civil Code of the Russian Federation). At the same time, it is possible to use the property for a week, a day, an hour. In accordance with Art. 628 of the Civil Code of the Russian Federation, an equestrian school (lessor) concluding a rental agreement is obliged to: - in the presence of the client (tenant), check the serviceability of the property being leased; in this case, the horse must be healthy and have no external wounds or damage; — familiarize the client with the rules for operating the property or issue him written instructions on the use of this property. At an equestrian school, uniform rules for the provision of horses for rental must be developed and approved by the head. Note that the instructor is obliged to explain in detail to the client what commands should be given to the horse so that it obeys, and what actions should be excluded in order to avoid injuries and bruises. Signing a receipt-obligation by a citizen will mean that he has agreed to the rental conditions provided for by the internal rules of the institution, which must be brought to his attention. These responsibilities are additional to the general responsibilities of providing property.

CCP and strict reporting forms

In accordance with paragraph 1 of Art. 2, art. 5 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as Federal Law N 54-FZ), organizations when making cash payments are obliged apply cash registers and issue cash register receipts to buyers (clients) when making such payments at the time of payment. In this case, cash payments are understood as payments made using cash payments for goods purchased, work performed, services rendered. Clause 2 of Art. 2 of Federal Law N 54-FZ establishes that organizations, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without using cash registers in the case of providing services to the population, provided that they issue the appropriate strict reporting forms (SSR ). The procedure for approving BSO forms equivalent to cash receipts, as well as their recording, storage and destruction, is established by the Government of the Russian Federation. Thus, in terms of settlements with the population for rental services, the equestrian school has the right to use strict reporting forms or a cash register. Strict reporting forms can be developed and approved independently, but you should remember their mandatory details (Letter of the Federal Tax Service for Moscow dated January 14, 2009 N 22-12/2940).

Taxation of services

Value added tax. According to the provisions of Art. 143 of the Tax Code of the Russian Federation, sports schools are VAT payers. Operations for rental of property are recognized as subject to VAT, since they can be qualified as operations for the transfer of property rights (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

In accordance with paragraph 5 of Art. 155 of the Tax Code of the Russian Federation, when transferring rights related to the right to conclude an agreement and lease rights, the tax base is determined in the manner prescribed for the sale of goods (work, services).

According to paragraph 8 of Art. 167 of the Tax Code of the Russian Federation, when transferring property rights, the moment of determining the tax base for VAT is the day of their transfer. Thus, the obligation to calculate VAT arises for the institution in the tax period in which this transfer took place. For transactions involving the transfer of property rights, clause 3 of Art. 164 of the Tax Code of the Russian Federation provides for a rate of 18%.

However, the Tax Code provided taxpayers with the right to obtain exemption from taxpayer obligations. According to Art. 145 of the Tax Code of the Russian Federation, this right arises provided that for the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) of the taxpayer, excluding tax, did not exceed a total of 2 million rubles.

Income tax. Budget institutions physical culture and sports are also payers of income tax (Article 246 of the Tax Code of the Russian Federation), which means that this tax should be calculated and paid on the amounts of income from horse rental. For tax accounting purposes, for organizations that provide property (rent, rental) for temporary use and (or) temporary possession for a fee, income from such activities is considered non-operating income (clause 4 of Article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated January 11, 2010 N 03-03-06/4/1).

Budgetary institutions determine the tax base as the difference between the amount of income received from income-generating activities (excluding VAT, excise taxes on excisable goods) and the amount of expenses actually incurred related to the conduct of this activity (Article 321.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 04/02/2010 N 03-03-06/4/37).

If income is received by an institution from the rental of horses purchased using funds from income-generating activities, then when determining the taxable base for income tax, the institution has the right to reduce income by the amount of depreciation charges (clause 1, clause 1, article 265 of the Tax Code of the Russian Federation). When classifying property as depreciable for income tax purposes, taxpayers should be guided by the rules established by Art. 256-259.3 Tax Code of the Russian Federation. According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, is used by him to generate income, and the cost of which is repaid by calculating depreciation. Property with a useful life of more than 12 months and an original cost of more than 20,000 rubles is considered depreciable.

For reference. According to the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1, working, productive and breeding livestock (with the exception of young animals) belong to the fourth depreciation group (property with a useful life of over 5 to 7 years inclusive) .

The income tax rate from January 1, 2009 is set at 20% (clause 1 of Article 284 of the Tax Code of the Russian Federation).

Budget accounting

In accordance with paragraph 3 of Art. 41 of the Budget Code of the Russian Federation, income from horse racing rentals is non-tax income from the use of property in state or municipal ownership. In this case, funds received in the form of rental fees for the use of property (payment for temporary use), acquired at the expense of budget funds, are subject to transfer to his income after paying taxes and fees. Further, the income received by the institution from leasing property (in this case from rental), after being credited to budget income, is recognized as a source of additional budget financing, is reflected in the personal account and is directed to the maintenance and development of the material and technical base in excess of budgetary allocations. Thus, the institution can spend them on further development and improvement of its activities in the field of equestrian sports.

When recording rental transactions, it should be taken into account that rental is a short-term lease. The accounting of the landlord institution (equestrian school) must reflect the tenant's debt to the budget, as well as the tenant's fulfillment of the obligation to pay rent to the budget. The indicated entries were previously recommended by Letter of the Ministry of Finance of the Russian Federation dated February 19, 2009 N 02-06-07/836:

— calculation of rent amounts:

Debit 1,205 02,560 “Increase in accounts receivable for property income”

Loan 1 303 05 730 “Increase in accounts payable for other payments to the budget”

— reflection of the tenant’s fulfillment of obligations to pay rent to the budget:

Debit 1 303 05 830 “Reduction of accounts payable for other payments to the budget”

Loan 1 205 02 660 “Reduction of accounts receivable for property income”

However, such entries are acceptable only when reflecting rental transactions related to real estate, when the lessor transfers rental income to budget income, bypassing the institution’s personal account. If the tenant is the population (individuals), as a rule, the rent is paid to the institution’s cash desk. At the same time, the institution can no longer avoid personal accounts, since it is obliged to deposit the funds received at the cash desk into the account. Therefore, in the author’s opinion, the procedure for recording transactions for the rental of horses to individuals will be slightly different from the above. Let's look at it with an example.

The equestrian school rents horses to the public that were purchased using budget funds. The monthly rental income is 40,000 rubles. The institution independently transfers the rental fee to the budget. Sport school exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation.

Equestrian school accountants are required to make the following entries:

For clarity, consider an example where horses provided for hire by an equestrian school were purchased using funds from income-generating activities. In this case, as noted above, when calculating income tax, an institution may include depreciation charges accrued on this fixed asset, as well as costs associated with their maintenance, as expenses incurred within the framework of this type of activity.

Let's change the conditions of example 1. Let's assume that the horses provided for rental by an equestrian school were purchased using funds from income-generating activities, depreciation charges for them amount to 2,500 rubles, feed costs - 5,500 rubles, costs of paying wages to key personnel and deductions for it - 15,500 rubles. In this case, the amount of tax payable to the budget will be less.

The following accounting entries will be made:

Based on materials

S. Valova, “Institutions of physical culture and sports: accounting and taxation”, N 6, June 2010.

ADMINISTRATION OF THE CITY OF PSCOV

RESOLUTION

On the organization of leisure time for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory municipality"City of Pskov"

_________________________________________________________________
Text of the document with changes made:
Resolution of the City Administration dated January 24, 2014 N 68, Pskov News dated January 29, 2014 N 7.
__________________________________________________________________

In accordance with paragraphs 17 and 20 of part 1 of Article 16 of the Federal Law of October 6, 2003 N 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation", Article 8 of the Fundamentals of Legislation "On the Protection of Citizens' Health", approved by the Supreme Council of the Russian Federation on July 22 .1993 N 5487-1, Rules for organizing work on issuing veterinary accompanying documents, approved by order of the Ministry of Agriculture of the Russian Federation dated November 16, 2006 N 422, Rules for the improvement of sanitary maintenance and landscaping of the city of Pskov, approved by the Decision of the Pskov City Duma dated April 29, 2011 N 1692 , clause 10.10 of Article 32 of the Charter of the municipal formation "City of Pskov", in order to create conditions for organizing leisure and mass recreation for residents of the city of Pskov, I decree:

1. Approve the regulations on the organization of leisure for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov" in accordance with Appendix 1.

2. Approve a list of special places on the territory of the municipal formation "City of Pskov", where services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) can be provided in order to generate income in accordance with Appendix 2.

3. Approve the approximate form of the Agreement on cooperation in organizing leisure time for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) in the territory of the municipal formation "City of Pskov" in accordance with Appendix 3.

4. This Resolution comes into force after its official publication.

5. Entrust control over the implementation of this Resolution to the Deputy Head of the Pskov City Administration A.V. Vologzhanin.

Appendix 1. Regulations on the organization of leisure for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) in the territory of the municipal formation "City of Pskov"

Annex 1
to the Resolution
dated December 28, 2011 N 3396

1. General Provisions

1) These Regulations have been developed in order to ensure the protection of the health of the population of the city of Pskov, public safety, create favorable conditions for organizing leisure time for citizens, streamline the movement and use of horses (ponies) or other pack or riding animals (hereinafter referred to as horses (ponies) in connection with the provision of services for riding them on horseback and using horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov".

2. Movement of horses (ponies)

1) The movement of horses (ponies) within the territory of the municipal formation "City of Pskov" is permitted when accompanied by the owners of the animals or responsible persons appointed by order of the organization or having a power of attorney (agreement). Responsible persons can be citizens who have reached 18 years of age and have the necessary skills ( special training passed at a hippodrome or at an equestrian school, which must be confirmed by an appropriate document) (clause 1 as amended, put into effect on January 29, 2014 by resolution of the City Administration dated January 24, 2014 N 68).

2) The movement of horses (ponies) should not interfere with movement public transport and pedestrians. The movement of horse-drawn carts (sleighs), horses (ponies) on public roads located in the city of Pskov must be carried out in accordance with the Rules traffic.

3. Use of horses (ponies)

1) The use of horses (ponies) on the territory of the city of Pskov for the purpose of organizing leisure time for citizens in connection with the provision of services for riding horses (ponies), horse-drawn carriages (sleighs) provides for the responsibility of the owners in terms of protecting public health from diseases common to humans and animals , ensuring road safety, surrounding people, as well as humane treatment of the animals themselves, regardless of the direction of their use.

2) Organization of leisure time for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" can be carried out:

- owners of horses (ponies) if they have the appropriate skills or in the presence of a responsible person with the necessary qualifications;

- persons who have the appropriate qualifications and a power of attorney from the owner of the horse (pony) for the right to use it, or an agreement concluded between these persons and the animal owners on the use of the horse (pony) for the purpose of riding people;

3) Organization of leisure activities for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" is permitted by organizations or individual entrepreneurs that are owners of animals, or persons appointed responsible for the use of horses ( pony).

4) The owner of horses (ponies) who rides horses (ponies), horse-drawn carriages (sleighs), must have the following documents with him:



dated January 24, 2014 N 68);

- a certificate of his state registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by this person for business purposes;

- a certificate of his tax registration as an individual entrepreneur or legal entity, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by this person for business purposes;

dated January 24, 2014 N 68).

5) The person responsible for the use of horses (ponies) must have the following documents with him:

- identity document;

- power of attorney, agreement for the right to use animals, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by a person appointed responsible for the use of horses (ponies);

- a veterinary and sanitary document of the established form (veterinary certificate form No. 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with marks on mandatory vaccinations, veterinary treatments, diagnostic studies (paragraph as amended, entered into force on January 29. 14 by resolution of the City Administration dated January 24, 2014 N 68);

- certificate of state registration of an individual entrepreneur or legal entity that is the owner of a horse, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by this person for business purposes;

- certificate of tax registration of an individual entrepreneur or legal entity that is the owner of a horse, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by this person for business purposes;

- an agreement on cooperation in organizing leisure activities for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov";

- strict reporting forms intended for making cash payments when providing services (the paragraph was additionally included with 01/29/14 by resolution of the City Administration dated 01/24/2014 N 68).

6) Organization of leisure time for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" is carried out on the territory of the city of Pskov in special places (established in Appendix No. 2).

7) The basis for organizing leisure time for citizens in connection with the provision of services for riding horses (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" is the Agreement on cooperation in organizing leisure time for citizens in connection with the provision of services for horse riding horses (ponies), on horse-drawn carts (sleighs) on the territory of the municipal formation "City of Pskov" (approved by Appendix No. 3).

8) Responsibilities of the service organizer:
























(Clause 8 was additionally included from 01/29/14 by the resolution of the City Administration dated 01/24/2014 N 68).

4. The procedure for concluding an Agreement on cooperation in organizing leisure activities for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov"

1) Owners of horses (ponies), horse-drawn carriages (sleighs), who wish to carry out activities in organizing leisure time for citizens in connection with the provision of services to the population for horse-riding (ponies), horse-drawn carriages (sleighs), apply to the Department of Culture of the Pskov City Administration with an application on the conclusion of an Agreement on cooperation in organizing leisure activities for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) in the territory of the municipal formation "City of Pskov".

The application shall indicate the name of the organization or last name, first name, patronymic, place of residence of the person who owns the horses (ponies), location of the organization, and contact telephone number.

The following documents are attached to this application:

- a photocopy of the applicant’s identity document;

- a veterinary and sanitary document of the established form (veterinary certificate form N 1 or veterinary certificate) for an animal, issued by a state institution in the field of veterinary medicine with marks on mandatory vaccinations, veterinary treatments, diagnostic studies;

- copies of documents on the qualifications of the owner of horses (ponies) or the person responsible for the use of horses (ponies);

- copies of the certificate of state registration of a legal entity or individual as an individual entrepreneur who is the owner of a horse (pony), and for legal entities and notarized copies of constituent documents, if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by these persons for business purposes;

- copies of the tax registration certificate of an individual entrepreneur or legal entity that owns a horse (pony).
(Paragraph 3 as amended, put into effect on January 29, 2014 by resolution of the City Administration dated January 24, 2014 N 68).

Legal entities or individual entrepreneurs wishing to carry out activities in organizing leisure time for citizens in connection with the provision of services to the population for horseback riding (ponies), horse-drawn carriages (sleighs), if such activities are carried out by these persons for business purposes, in addition to the application shall be attached:

- notarized copies of the certificate of state registration of a legal entity or individual as an individual entrepreneur who owns a horse (pony), and for legal entities and notarized copies of constituent documents, if riding horses (ponies), horse-drawn carts (sleighs) is carried out by these persons for business purposes;

- notarized copies of the tax registration certificate of an individual entrepreneur or legal entity who is the owner of a horse (pony), if riding horses (ponies), horse-drawn carriages (sleighs) is carried out by these persons for business purposes.

2) The Department of Culture of the Pskov City Administration, upon receipt of the application specified in paragraph 4.1 of these Regulations and all necessary documents, within five days, prepares a draft Agreement on cooperation in organizing leisure time for citizens in connection with the provision of services for horseback riding (pony riding), horse-drawn carts (sleigh) on the territory of the municipal formation "City of Pskov".

A signed Agreement on cooperation in organizing leisure activities for citizens in connection with the provision of services for horseback riding (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" is issued by the Department of Culture of the Administration of the City of Pskov to the owner of the horse (pony) or the person responsible for the use of a horse (pony).

5. Liability for violation of the requirements of this Resolution

The service organizer bears the responsibility established by current legislation for violation of the requirements of this Resolution.
(Section 5 was additionally included from 01/29/14 by resolution of the City Administration dated 01/24/2014 N 68).


Head of the Pskov City Administration P.M. Slepchenko

Appendix 2. List of special places on the territory of the municipal formation "City of Pskov", where services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) can be provided for the purpose of generating income

Appendix 2
to the Resolution

dated December 28, 2011 N 3396

special places on the territory of the municipal formation "City of Pskov", where services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) can be provided for the purpose of generating income

(Appendix as amended, put into effect on January 29, 2014 by resolution of the City Administration dated January 24, 2014 N 68)

Square on Western Street (from Kommunalnaya Street to Baykova Street);

- a square between Truda Street and Sirenev Boulevard (Zapskovye).

During citywide events, horseback riding is prohibited in places where there are large numbers of people (on the territory of festive spaces).


Head of the Pskov City Administration P.M. Slepchenko

Appendix 3. Sample form of an agreement on cooperation in organizing leisure time for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) on the territory of the municipal formation "Go"

Appendix 3
to the Resolution

dated December 28, 2011 N 3396

agreement on cooperation in organizing leisure time for citizens in connection with the provision of services for riding horses (ponies) or other pack or riding animals, horse-drawn carts (sleighs) in the territory of the municipal formation "City of Pskov"

Administration of the city of Pskov, hereinafter referred to as the "Administration", represented by the Head of the Administration of the city of Pskov, acting on the basis of ____________________ N _____________, on the one hand, ___________ ___________________________________________________, hereinafter referred to as the "Owner of the horse (pony)", represented by ____________________ ________________________________________________, acting on the basis of _____________________________________________________,
on the other hand, and collectively hereinafter referred to as the “Parties”, have entered into this Agreement as follows.

1. The Subject of the Agreement

1.1. The subject of this Agreement is the cooperation of the Parties in organizing leisure time for citizens in connection with the provision of services for riding horses (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" within pedestrian paths _______________________________________________ involving no more than _____ heads and no more than ______ horse-drawn carts.

2. Mutual obligations of the Parties

2.1. The administration undertakes:

2.1.1. Provide assistance to Horse (pony) Owners under this Agreement.

2.2. The owner of a horse (pony) undertakes:

2.2.1. Organize leisure time for citizens in connection with the provision of services for riding horses (ponies), horse-drawn carriages (sleighs) on the territory of the municipal formation "City of Pskov" in accordance with current legislation, including:

- carry out the movement of horse-drawn carts (sleighs), horses (ponies) on public roads located in the territory of the city of Pskov, in accordance with the Traffic Rules;

- provide the place where services are provided with a sign with information about the name of the legal entity, individual entrepreneur - organizer of services, their location, operating hours, tariffs for services;

- ensure the availability of appropriate sanitary equipment, including for cleaning excrement (broom, spatula, rags, containers, etc.);

- when providing services, avoid polluting the city’s territory (sidewalks, courtyards, streets, parks, etc.);

- immediately before the start of the provision of each service, ensure that the train is inspected, the serviceability of equipment, equipment, and correct saddle are checked;

- ensure the availability of a first aid kit with a set of medications for first aid;

- prevent damage to lawns, tiles and other landscaping elements;

- do not leave animals unattended;

- do not allow the exploitation of animals in poor health, with lameness, elevated body temperature, in a state of agitation or depression, with open skin lesions in the form of injuries, abrasions, abrasions, swellings, and in case of any deviation in the health or behavior of animals, it is obliged to remove them from exploitation ;

- do not allow the provision of riding services by persons under the influence of alcohol, toxic or drugs, as well as smoking near animals during the provision of these services;

- ensure the use of repellents during the period of mass flight of blood-sucking insects;

- do not allow participation in horseback riding and transportation horse-drawn transport children under 6 years of age unaccompanied by adults;

- before the start of the service, a briefing on safety rules must be carried out.
(Clause 2.2 as amended, put into effect on January 29, 2014 by resolution of the City Administration dated January 24, 2014 N 68).

3. Payment under the Agreement

3.1. Relations between the Parties under this Agreement are based on a free basis.

4. Responsibility of the Parties

4.1. The parties are responsible for non-fulfillment or improper execution of this Agreement in accordance with the legislation of the Russian Federation.

5. Dispute resolution

5.1. All disputes and disagreements that may arise between the Parties under this Agreement will be resolved through negotiations in accordance with the legislation of the Russian Federation.

5.2. If agreement is not reached during the negotiation process, disputes and disagreements are referred to the Arbitration court Pskov region.

6. Validity of the Agreement

6.1. The Agreement comes into force from the moment it is signed by the Parties and is valid until _______.

6.2. The expiration of this Agreement does not relieve the Parties from liability for its violation.

7. Final provisions

7.1. Amendments to this Agreement are made at the initiative of the Parties in writing in the form of additions to this Agreement, which are an integral part of it.

7.2. The Administration has the right to unilaterally terminate this Agreement in the event of failure or improper fulfillment by the Horse (Pony) Owner of the obligations established by clause 2.2 of the Agreement. The Agreement is considered terminated from the moment the Horse (Pony) Owner receives a notification from the Administration about the unilateral refusal to fulfill this Agreement in whole or in part, unless a different period for termination of this Agreement is provided for in the notification or is not determined by agreement of the Parties.

7.3. This Agreement is drawn up in ______ copies having equal legal force, one for each of the Parties.

8. Addresses and details of the Parties

Head of the Pskov City Administration P.M. Slepchenko

The text of the document is verified according to:
official newsletter

The document was edited by Pskovsky
representative office "Code"