And receive profit from its activities or engage in individual activities without forming a legal entity.

In accordance with Article 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment state registration as an individual entrepreneur. Every citizen has the right to lead entrepreneurial activity y, but not every citizen is able to exercise this right.

• Legal capacity(the ability to have civil rights and bear responsibilities)
• Legal capacity(the ability to acquire and exercise civil rights through one’s actions)
• Have a place of residence(the place where the citizen resides permanently or primarily).

Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently carry out legal actions, conclude and execute them, acquire property and own, use and dispose of it. By general rule civil capacity arises in full upon reaching the age of majority (on reaching 18 years of age).

The status of an individual entrepreneur is acquired as a result of state registration citizen as an individual entrepreneur.

An unjustified refusal of state registration may be appealed by a citizen in an arbitration court. Refusal of state registration of an entrepreneur is allowed only in cases of discrepancy between the composition of the submitted documents and the composition of the information contained in them with the requirements of the Regulations on the procedure for state registration of business entities (No. 1482).

Property disputes between citizens registered as individual entrepreneurs, as well as between these citizens and legal entities are permitted arbitration courts, with the exception of disputes not related to the implementation of entrepreneurial activities by citizens.

An entrepreneur bears increased responsibility, unlike other citizens, since in accordance with the current legislation (Article 401 of the Civil Code of the Russian Federation), a person who fails to fulfill or improperly fulfills an obligation when carrying out business activities bears responsibility regardless of the presence of guilt. Creditors can also make claims against an individual entrepreneur for obligations not related to business activities (causing harm to the life, health or property of citizens or legal entities, about the collection of alimony, etc.).

An entrepreneur (individual) can work in any position on a paid basis in any private, public or public organizations, unless this work or position is prohibited by law from being combined with entrepreneurship. Unlike legal entities, the property of individual entrepreneurs, constituting objects commercial activities, can be passed on by inheritance and by will. But the right to engage in entrepreneurial activity does not pass by inheritance.

Individuals carrying out business activities without registration bear liability, including criminal liability, in accordance with the law Russian Federation. All income received from such activities is subject to collection to the state.

Commercial activity without forming a legal entity

Two groups of commercial entities

• citizens or individuals;
• legal entities.

The law establishes equal treatment of citizens and legal entities in determining their rights and obligations, in determining any conditions for doing business (commerce, entrepreneurship) that do not contradict the law.

The concept of an individual entrepreneur

Individual entrepreneur- a citizen engaged in entrepreneurial (commercial) activities without forming a legal entity.

A citizen can act in the market as an individual entrepreneur only from the moment of his state registration.

An independent type of individual entrepreneur is the head farm carrying out activities without forming a legal entity, who is also recognized as an individual entrepreneur from the moment of state registration of his farm.

Basic rights and obligations of an individual entrepreneur

• the right to create legal entities independently or jointly with other persons;
• are obliged to answer for their obligations with all their property;
• may be declared bankrupt by a court decision.

If carried out without forming a legal entity, the rules governing the activities of legal entities apply.

Associations of individual entrepreneurs

Engaging in entrepreneurial activity without forming a legal entity is possible not only by individual entrepreneurs, but also by their associations. Such an association is possible only on the basis of a simple partnership agreement. Under a simple partnership agreement, two or more persons pool their contributions and act together without forming a legal entity to make a profit or achieve another goal.

• common goal;
• connection of deposits of individual entrepreneurs;
• joint activities to achieve the set goal.

When conducting common affairs, each partner has the right to act on behalf of all partners, unless the terms of the agreement provide for other conditions. Moreover, in relations with third parties, the authority of a partner to make transactions on behalf of all partners is certified by a power of attorney issued to him by the other partners.

Partners bear joint liability for all common obligations, regardless of the grounds for their occurrence. Moreover, even if a person ceased his participation in the agreement, but the agreement between the remaining partners was not terminated, he is liable to third parties for general obligations that arose during the period of his participation in the agreement.

Types of individual entrepreneurs.

Bankruptcy (insolvency) of an individual entrepreneur.

An individual entrepreneur may be declared bankrupt if he is unable to satisfy the demands of creditors for monetary obligations or fulfill obligations for mandatory payments within three months from the date of their execution and if the amount of his obligations exceeds the value of his property.

Insolvency (Bankruptcy) of an individual entrepreneur

An individual entrepreneur may be declared bankrupt by decision of the arbitration court in the event that he is unable to satisfy the claims of creditors related to his business activities. Also, an individual entrepreneur can voluntarily officially declare bankruptcy.

The grounds and procedure for recognizing an individual entrepreneur are established by Federal Law No. 127 “On Insolvency (Bankruptcy).

The basis declaring an individual entrepreneur bankrupt is his inability to satisfy the demands of creditors for monetary obligations or to fulfill the obligation to make mandatory payments.

Statement declaring an individual entrepreneur bankrupt can be filed by the debtor, creditor, tax and other authorized authorities for requirements for mandatory payments.

The entrepreneur is considered bankrupt and his registration as an individual entrepreneur loses force from the moment the arbitration court makes a decision to declare the individual entrepreneur insolvent and to open bankruptcy proceedings. The entrepreneur's licenses issued to him are revoked.

Out of court an entrepreneur is considered bankrupt after he officially declares his bankruptcy in the “Bulletin of the Arbitration Court of the Russian Federation” and the official publication government agency in bankruptcy cases.

The debtor's declaration of bankruptcy and its liquidation shall indicate the period for filing claims of creditors and objections of creditors against the liquidation of the debtor, which cannot be less than two months from the date of publication of the said announcement.

An individual entrepreneur declared bankrupt cannot be registered as an individual entrepreneur within one year from the moment he was declared bankrupt.

The arbitration court sends a copy of the decision to declare the individual entrepreneur bankrupt and to open bankruptcy proceedings to the body that registered the citizen as an individual entrepreneur, and also forwards the decision to all known creditors.

Creditors' requirements Individual entrepreneurs are satisfied in accordance with the priority established by law at the expense of the property belonging to him, with the exception of property that cannot be foreclosed on in accordance with Federal Law No. 229 “On Enforcement Proceedings”.

The claims of creditors of each subsequent priority are satisfied after the last satisfaction of the claims of the creditors of the previous priority. If the amount is insufficient to fully satisfy all the claims of creditors of one priority, these claims are satisfied in proportion to the amount of recognized claims of each creditor of this priority.

After completing settlements with creditors individual entrepreneur declared bankrupt is considered free from fulfillment of remaining obligations related to his business activities, even if they were not declared to the arbitration court. Also considered repaid, regardless of whether they were actually satisfied, are claims for other obligations not related to business activities that were presented and taken into account by the court when declaring an individual entrepreneur bankrupt.

Exception made only for requirements on compensation for harm caused to life and health, and others personal requirements, which remain in force regardless of whether they were presented during the bankruptcy procedure, in the event that they remained unsatisfied.

Upon completion of the bankruptcy procedure, the bankrupt loses the validity of his registration as an individual entrepreneur and all subsequent disputes from that moment are resolved in the courts of general jurisdiction.

The definition of entrepreneurial activity is given by Article 2 of the Civil Code of the Russian Federation. It states that entrepreneurial activity to make a profit is carried out independently at your own risk and the entrepreneur is responsible for failure to fulfill obligations with his property. Legal relations in the field of entrepreneurship are regulated by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and others federal laws And legal acts Russian Federation.

Receiving legal status individual entrepreneur, an individual assumes even greater duties and responsibilities; now he acts not only as a citizen, but also as a taxpayer, employer and business entity. What rights and responsibilities do you have? individual without forming a legal entity, we will analyze it in the article.

Obligations of an individual entrepreneur

1. Tax obligations:

— First of all, you need to register your commercial activity with the federal tax service. Unfortunately, many begin to provide services and sell goods without registering an activity, but actions for illegal business activities entail an administrative fine, and if your activities caused damage to the state and citizens, then criminal liability.
— Also, unregistered entrepreneurs will not be able to submit advertising to funds mass media, and the trust of ordinary people is more aroused by organizations with legal status;
— If the selected activity is subject to licensing, then a necessary condition is to obtain documents confirming permission to engage in the chosen work;
— Submit reports to the tax office quarterly or annually, Pension Fund, social insurance fund, health insurance fund;
— Pay quarterly or at the end of the year insurance premiums and taxes in accordance with the chosen taxation system;
— Provide documents for desk audit upon request of the tax inspectorate.

2. Business obligations:

— Conduct legal business activities;
— Take into account the interests of clients and comply with the Law on the Protection of Consumer Rights;
- Bear responsibility for obligations.

Responsibility of the entrepreneur as an employer:

— Conclude employment contracts with employees;
- Pay on time wages employees, if any;
— Pay insurance and medical premiums for employees.

3. Civil liability:

- Do not cause harm through your activities environment.

Rights of an individual entrepreneur

1. Rights of an individual entrepreneur as a participant economic relations.

— Individual entrepreneur has the right to carry out commercial activities throughout the Russian Federation;
- Manage your profits independently;
— Use your own property to obtain economic benefits;
— An entrepreneur has the right to his own seal and trademark;
- IP can use state support small business;
— An integral part of rights is protection legitimate interests;
- Coordinate your activities independently;
— Select clients and business partners;
— Make decisions to close your business;
- Hire employees.

2. Rights in the field of tax relations.

— Receive information on taxes and fees at the place of registration for free;
— Challenge illegal actions of the tax service;
— Choose a taxation system, unless otherwise prescribed by law;
— Enjoy benefits in relation to taxes and fees.

3. Rights of an individual entrepreneur as an employer.

— The employer, for its part, has the right to demand from employees the proper execution of the employment contract;
- Demand with employee compensation for damage if the latter is guilty of this.

An individual entrepreneur has a special legal status as an individual, but with the responsibilities of a legal entity, and therefore an individual entrepreneur has rights and obligations that are inherent only to this subject of legal relations. For example, the patent tax system is allowed to be used only by individual entrepreneurs. Payment of insurance premiums for oneself is made regardless of whether there was a profit. An individual entrepreneur can exercise his rights and obligations personally and through a representative by proxy, but in any case, the entrepreneur will be held responsible for the unlawful acts of the authorized person.

We have a video on the topic “Who is an individual entrepreneur?”

Every citizen can become an individual entrepreneur. From the moment of registration, he has not only opportunities and rights, but also certain responsibilities. How to become an entrepreneur, what responsibilities you need to perform - all this is described below in the article.

General definition

An individual entrepreneur is an individual registered in accordance with the procedure established by law, conducting business activities without a citizen officially being an individual entrepreneur and can work in this status only after completing registration with government agencies.

Thus, anyone can become an individual entrepreneur and engage in commercial activities. To do this, it is enough to register at your official place of residence. You don't need to have an office.

Individual entrepreneurs operate in accordance with the laws that regulate their commercial activities. But they are also subject to many of the rights granted to legal entities.

Individual entrepreneurs of the Russian Federation are required to comply with the rules of the Civil Code that define the activities of legal entities, except in cases where separate regulations have been created for them.

How to register an individual entrepreneur

Registration includes several steps:

1. Preparation for registration - at this stage you need to accurately determine the types of activities according to OKVED, select the appropriate type of taxation and pay the fee.

2. Collection of papers. To register an entrepreneur, you must prepare the following documents:

• passport;
• a copy of your passport and certificate with TIN number;
• receipt of payment of the duty;
• application for registration of individual entrepreneurs of a certain type in two copies (if documents are sent by mail, they must be certified by a notary);
• notification for the application of the simplified tax system.

3. Submission of documents to the registration authority. In response, the organization must issue a receipt to the registering person necessary documents and a notification to apply the simplified tax system with a special mark from the tax service.

4. Receiving documents. The registration authority must issue a certificate of state registration of the entrepreneur with the OGRNIP number, a document assigning a TIN and an extract from the Unified State Register of Individual Entrepreneurs.

5. Registration of an individual entrepreneur in the Compulsory Medical Insurance Fund and the Pension Fund. The tax office itself sends information about the registration of a new individual entrepreneur to the Pension Fund.

IP rights

1. The ability to choose types of activities permitted by law.

2. The right to hire workers. The law establishes the number of employees who can be included in the staff of an individual entrepreneur.

3. An individual entrepreneur is a businessman who manages his own activities and is responsible for its results.

4. partners and goods. The entrepreneur himself determines the market segment in which he will develop his business.

5. The right to independently determine the cost of goods and services offered. However, the final price of the product should not be significantly lower than that of other entrepreneurs.

6. The individual entrepreneur decides how and how much to pay his employees.

7. An entrepreneur has the right to dispose of the profit received as he pleases.

8. An individual entrepreneur has the right to act in court as a plaintiff and defendant.

Responsibilities

An individual entrepreneur is a commercial entity that has certain responsibilities. Namely:

1. All individual entrepreneurs are required to adhere to the norms of current legislation. An entrepreneur must know tax, pension, antimonopoly and other types of legislation in order to conduct legal and open activities.

2. Everything monetary transactions are documented. Such documents include a contract for the supply of goods, etc.

3. To carry out licensed activities, an entrepreneur must obtain state permission - a certificate, patent or license.

4. All employees who are hired by an individual entrepreneur must be officially registered. That is, an individual entrepreneur enters into an employment contract, an agreement to perform specific work, or other agreements with a person. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Health Insurance Fund, Pension Fund and Social Insurance Fund.

5. If the activities of an individual entrepreneur cause harm to the environment, he is obliged to take measures to reduce negative impacts. If a businessman cannot resolve this issue on his own, he should contact the environmental service.

6. An entrepreneur is obliged to pay taxes to the state treasury on time.

7. An individual entrepreneur is a participant in market relations who must always respect the rights of the buyer. There are consumer protection organizations that handle relevant complaints.

8. If for some reason the individual entrepreneur’s data has changed (surname, place of registration or residence, type of activity), he is obliged to notify the relevant authorities about this - the tax office, funds and other institutions.

Licensing

The activities of an individual entrepreneur are strictly controlled by special bodies. They monitor not only the businessman’s payment of taxes and the necessary contributions to funds. There are organizations that monitor the legality of individual entrepreneurs’ actions and the availability of permission to conduct certain types of business.

According to the law, licensed activities include pharmaceuticals, transportation of passengers and cargo by sea, rail and air, etc. In addition, an individual entrepreneur cannot engage in closed types of business, such as the development and sale of military products, the production and sale of drugs, toxic substances, and alcoholic beverages. Also, the entrepreneur does not have the right to engage in insurance, banking, tourism, production of pyrotechnics, ammunition, manufacturing and repair of military aircraft.

Any citizen of the Russian Federation who has become an adult can open his own business. At the same time, he will also have to calculate and pay taxes and various fees himself. The article talks about what taxes an individual entrepreneur (IP) pays, their diversity and characteristics.

Who is eligible for the status of an individual entrepreneur?

Any Russian citizen who has reached the age of majority can register as an individual entrepreneur. You must register with the tax office, which supervises the address of residence indicated in the passport. However, before doing this, you should definitely find information about what taxes an individual entrepreneur pays.

The registration procedure is extremely simple: if a citizen comes in person and has a passport with him, then he only needs to write an application according to the established template, provide a copy of the passport and a document that can confirm the fact of paying the state duty. If the documents are submitted by a representative of such a citizen, then a copy of the passport and the signature on the application will have to be notarized.

The tax office is not interested in whether the applicant already has his own business and what his profitability will be. The main thing is that an individual entrepreneur pays taxes regularly and on time.

Taxes paid by an individual entrepreneur as an individual

Taxes for an individual entrepreneur can be divided into several categories.

Taxes he pays as an individual:

What taxes does an individual entrepreneur pay as a merchant?

Taxes for an individual entrepreneur, depending on whether he is engaged in business or not:

• Personal income tax - if he has employees on his staff.
• Single tax according to the simplified tax system - replaces several taxes (income tax, personal income tax, property tax) and is paid if business activity is carried out.
• Unified tax on imputed activities (UTII) - is paid in any case, even if the entrepreneur is completely inactive.
• A patent is acquired for the right to work in a chosen field.
• Unified Agricultural Tax (USAT) – it is applied only by agricultural producers.

In addition to the above taxes, an individual entrepreneur may pay:

• VAT - if he carried out transactions subject to this tax.
• Excise taxes - if he carried out activities related to the circulation of goods subject to excise taxes.

Special taxes

Taxes for an individual entrepreneur in Russia can also be specialized when they are strictly related to the industries in which the individual entrepreneur operates. Among them:

• The already mentioned Unified Agricultural Tax.
• Tax paid on the extraction of mineral resources (MET).
• A fee charged for the use of wildlife (hunting, most often).
• A fee collected for the use of aquatic biological resources (fishing).
• Production of printed products.
• Tax levied on lotteries.

“Simplified” - two types

Most often, citizens, after receiving information about what taxes an individual entrepreneur pays, choose the “simplified” tax system. In this case it is paid single tax, which, as mentioned above, can replace income tax, personal income tax and property tax. Such an entrepreneur does not pay VAT either, but only until he begins to carry out transactions subject to this tax.

An entrepreneur who has chosen the simplified tax system has the right to choose an object. An individual entrepreneur can choose from two tax options:

1. He can withhold tax on the difference that arises at the end of the year between income and expenses. The upper limit of the tax rate is established by law and is 15%, the lower limit is 5%. Within this framework, regions are free to set its value themselves. In practice, such an object is called “income minus expenses.”
2. He can withhold tax on all income he receives during the tax period. The rate here is unchanged for everyone – 6%. The name of the object is “income”.

Single tax on imputed income and patent

In the Tax Code, there are regimes when taxes are paid by an individual entrepreneur in a fixed amount, which is tied to the property that helps the businessman generate income, or to the type of activity. There are two of them - UTII and patent.

UTII assumes that an individual entrepreneur pays imputed tax in any case, even if he did not receive income. Its size is determined by local authorities, and it is strictly tied to the type of activity being carried out and to the conditions in which this activity is carried out. This tax is also unique in that even the complete inaction of an entrepreneur does not exempt him from payment, which must be made quarterly.

A patent is simpler because, having paid once for the right to carry out a certain type of activity, the individual entrepreneur does not draw up reports or make additional payments.

Excise taxes

When listing the taxes of an individual entrepreneur, excise taxes should be mentioned. This type of budget payment is specific and is associated with the implementation of certain types of activities, for example, such as the production of alcoholic beverages and the sale of fuels and lubricants.

It is noteworthy that the payment of excise taxes can be completely combined with the “simplified tax”, since the simplified tax system does not have restrictions for such types of activities. But the patent and UTII are completely excluded: the legislator specifically separated these regimes and activities related to excise taxes into different corners.

When does an entrepreneur switch to a common system?

Taxes of an individual entrepreneur have a unique property: if the amount of a businessman’s income for the year exceeds a certain limit, they change into a different quality and quantity.

So, in order to stay on the “simplified” way, the following conditions must be met:

• The staff must be less than 100 people.
• Annual income must be less than 60 million rubles.
• The residual value of the property should not exceed 100 million rubles.

If the individual entrepreneur fails to stay within these limits, then he is automatically transferred to the general taxation system, when the income tax of individual entrepreneurs becomes diverse and complex. You will have to pay already forgotten VAT, income tax, personal income tax and report differently.

In what cases does an individual entrepreneur pay personal income tax?

Taxes for an individual entrepreneur are inherently related only to the activities of a businessman. But he should not forget about such a tax as personal income tax. Ignoring it may lead to sanctions from tax authorities.

The fact is that the tax service will take into account all transactions for the sale of real estate, vehicles, obtaining shares in companies, etc. separately. And such income will be taxed at a rate of 13%, rather than 6 or 15%. Moreover, since last year, the tax service has been intensively establishing information interaction with other government agencies (for example, the Cadastral Chamber), which submit data on transactions. And if an entrepreneur does not timely file a tax return on his last year’s income, he may face serious penalties.

Insurance premiums

Individual entrepreneur taxes do not include another very important payment that requires significant Money. These are insurance contributions to the Pension Fund, the Compulsory Medical Insurance Fund and the Social Insurance Fund, and all individual entrepreneurs are required to pay them.

Until this year, contributions had to be paid in a fixed amount; currently, a new component has been added to the constant payment, equal to one percent of the excess income of an individual entrepreneur over the amount of 300 thousand rubles. True, it only applies to those using the simplified system. The rest still pay the established amount.

Individual entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYUL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but in fact possessing many of the rights of legal entities. Rules apply to individual entrepreneurs civil code regulating the activities of legal entities, except in cases where separate articles of laws or legal acts are prescribed for entrepreneurs.()

Due to some legal restrictions (it is impossible to appoint full-fledged directors to branches in the first place), an individual entrepreneur is almost always a micro-business or small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

At gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From RUB 0.9 million for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

Fine from 100 thousand to 300 thousand rubles. or in the amount of the culprit’s salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

If the individual entrepreneur fully pays the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Article 198, paragraph 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Article 198, paragraph 2. (b) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles.

Fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit’s salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will only be a fine.

Non-payment or incomplete payment of taxes (fees)
1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee).
3. The acts provided for in paragraph 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of tax (fee). (Article 122 of the Tax Code)

Penalty

If you were just late in payment (but did not provide false information), then there will be penalties.

The penalties for everyone are the same (1/300 multiplied by the key rate of the Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, taking into account the fact that banks give loans for at least 17-20 %). You can count them.

Licenses

Some types of activities an individual entrepreneur can only engage in after receiving a license, or permissions. Licensed activities of individual entrepreneurs include: pharmaceutical, private investigation, transportation of goods and passengers by rail, sea, air, as well as others.

An individual entrepreneur cannot engage in closed types of activities. These types of activities include the development and/or sale of military products, trafficking in narcotic drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been prohibited. An individual entrepreneur cannot engage in: alcohol production, wholesale and retail trade alcohol (except for beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, non-state pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (sales possible) and some others.

Differences from legal entities

• The state fee for registering individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
• An individual entrepreneur does not require a charter and authorized capital, but he is liable for his obligations with all his property.
• An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
• has no IP cash discipline and can manage the funds in the account as desired. Also, the entrepreneur makes business decisions without recording them. This does not apply to working with cash registers and BSO.
• An individual entrepreneur registers a business only in his name, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
• A hired employee of an individual entrepreneur has fewer rights than a hired employee of an organization. And although the Labor Code equates organizations and entrepreneurs in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary is required to pay compensation. When closing an individual entrepreneur, such an obligation exists only if it is specified in the employment contract.

Appointment of director

It is legally impossible to appoint a director in an individual entrepreneur. The individual entrepreneur will always be the main manager. However, you can issue a power of attorney to conclude transactions (clause 1 of Article 182 of the Civil Code of the Russian Federation). Since July 1, 2014, it has been legislatively established for individual entrepreneurs to transfer the right to sign an invoice to third parties. Declarations could always be submitted through representatives.

All this, however, does not make the people to whom certain powers are delegated directors. For directors of organizations, a large the legislative framework about rights and responsibilities. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, and with all his property he himself is responsible for any other actions of third parties by proxy. Therefore, issuing such powers of attorney is risky.

Registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the district tax office at the place of registration, in Moscow - MI Federal Tax Service of the Russian Federation No. 46 for Moscow.

Individual entrepreneurs can be

• adult, capable citizens of the Russian Federation
• minor citizens of the Russian Federation (from 16 years of age, with the consent of parents, guardians; married; a court or guardianship authority has made a decision on legal capacity)
• foreign citizens living in the Russian Federation

OKVED codes for individual entrepreneurs are the same as for legal entities

Necessary documents for registration of an individual entrepreneur:

• Application for state registration of an individual entrepreneur (1 copy). Sheet B of form P21001 must be filled out by the tax office and given to you.
• A copy of the Taxpayer Identification Number.
• A copy of your passport with registration on one page.
• Receipt for payment of the state fee for registration of an individual entrepreneur (800 rubles).
• Application for switching to the simplified tax system (If you need to switch).

An application for registration of individual entrepreneurs and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or you will receive a refusal.

You must be given the following documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from a single state register individual entrepreneurs (USRIP)

After registration

After registering an individual entrepreneur It is necessary to register with the pension fund and the Compulsory Medical Insurance Fund and obtain statistics codes.

Also necessary, but optional for an entrepreneur, is opening a current account, making a seal, registering a cash register, and registering with Rospotrebnadzor.

Taxes

Individual entrepreneur pays a fixed payment to the pension fund for the year, 2020 - 40,874 rubles + 1% of income over 300,000 rubles, 2019 - 36,238 rubles + 1% of income over 300,000 rubles. The fixed contribution is paid regardless of income, even if the income is zero. To calculate the amount, use the IP fixed payment calculator. There are also KBK and calculation details.

An individual entrepreneur can apply tax schemes: simplified tax system (simplified), UTII (imputed tax) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application; if you do not write applications, then OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can use PSN. Also, individual entrepreneurs do not pay 13% on personal profits in the form of dividends.

An entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit financial statements (this includes only a balance sheet and financial statements). financial results). This does not exclude the obligation to keep tax records: declarations of the simplified tax system, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified tax system and other documents can be prepared online in a free service.

Inexpensive programs for individual entrepreneurs include those with the ability to submit reports via the Internet. 500 rubles/month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult for an individual entrepreneur to get a loan from a bank than for a legal entity. Many banks also give mortgages with difficulty or require guarantors.

• An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profit is not allocated there. Patent and UTII are especially opaque in this matter; these systems do not even record income. The simplified tax system “Income” is also unclear, because it is not clear how many expenses there are. The simplified tax system "Income-Expenditures", Unified Agricultural Tax and OSNO most clearly reflect the real state of the individual entrepreneur's business (there is an accounting of income and expenses), but unfortunately these systems are used less frequently.
• The individual entrepreneur himself (as opposed to the organization) cannot act as collateral in the bank. After all, he is an individual. The property of an individual can be collateral, but this is legally more complicated than collateral from an organization.
• An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, giving up everything, etc. And if in an organization you can change the director and founders with the click of a finger, then in this case an individual entrepreneur can just close it and terminate the loan agreement or go to court. IP cannot be re-registered.

If a business loan is denied, then you can try to take out a consumer loan as an individual, without even disclosing your plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or has a salary card with this bank.

Subsidy and support

In our country, hundreds of foundations (state and not only) provide consultations, subsidies, and preferential loans for individual entrepreneurs. In different regions - different programs and help centers (you need to search). .

Some commercial organizations They also offer their own discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now free for the first year.

Rice. Number of individual entrepreneurs per 10,000 population

Experience

Pension experience

If the entrepreneur pays everything regularly to the Pension Fund, then the pension period runs from the moment of state registration until the closure of the individual entrepreneur, regardless of income.

Pension

By current legislation An individual entrepreneur will receive a minimum pension, regardless of how many contributions to the Pension Fund he pays.

The country is undergoing almost continuous pension reform and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then his pension will not be indexed.

Insurance experience

The insurance period for the Social Insurance Fund only applies if the entrepreneur voluntarily pays contributions to the social insurance (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur himself. It is accepted only for hired workers. An individual entrepreneur, unlike a director, is not a mercenary.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in the work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because... then you will have to pay all salary taxes.

Only a female entrepreneur can receive maternity leave and only under the condition of voluntary social insurance. .

Any businessman, regardless of gender, can receive an allowance of up to one and a half. Either in RUSZN or in the FSS.

Individual entrepreneurs are not entitled to leave. Because he has no concept of working time or rest time and the production calendar also does not apply to him.

Sick leave is granted only to those who voluntarily insure themselves with the Social Insurance Fund. Calculated based on the minimum wage, the amount is insignificant, so in social insurance it makes sense only for mothers on maternity leave.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

Closing an individual entrepreneur occurs in the following cases:

• in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
• in connection with the death of a person registered as an individual entrepreneur;
• by court decision: forcibly
• in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
• in connection with the cancellation of a document (overdue) confirming the right of this person to reside in Russia;
• in connection with a court decision to declare an individual entrepreneur insolvent (bankrupt).

Databases on all individual entrepreneurs

Website Contour.Focus

Partially free Contour.Focus The most convenient search. Just enter any number, last name, title. Only here you can find out OKPO and even accounting information. Some information is hidden.

Extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website

For free Federal Tax Service database Unified State Register of Individual Entrepreneurs (OGRNIP, OKVED, Pension Fund number, etc.). Search by: OGRNIP/TIN or full name and region of residence (patronymic name does not have to be entered).

Bailiffs Service

For free FSSP Find out about enforcement proceedings for debt collection, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. Upon first payment. For newly created individual entrepreneurs now (free).

Question answer

Is it possible to register using temporary registration?

Registration is carried out at the address of permanent residence. To what is indicated in the passport. But you can send documents by mail. According to the law, it is possible to register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration in the passport (provided that it is more than six months old). You can conduct business in any city in the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur register himself for work and make an entry in his employment record?

An entrepreneur is not considered an employee and does not make an entry in his employment record. Theoretically, he can apply for a job himself, but this is his personal decision. Then he must conclude with himself employment contract, make an entry in work book and pay contributions as for an employee. This is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free that does not directly conflict with the registered one - for example, Adidas, Sberbank, etc. The documents and the sign on the door should still have the full name of the individual entrepreneur. He can also register the name (register a trademark): this costs more than 30 thousand rubles.

Is it possible to work?

Can. Moreover, you don’t have to tell them at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees to the Pension Fund must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two individual entrepreneurs?

An individual entrepreneur is just the status of an individual. It is impossible to simultaneously become an individual entrepreneur twice (to obtain this status if you already have it). There is always one TIN.

What are the benefits?

There are no benefits in entrepreneurship for people with disabilities and other benefit categories.