What is individual entrepreneurship? Development of individual entrepreneurship.

Nowadays, everyone knows the abbreviation IP - individual entrepreneur. But not everyone imagines the legal status of this individual entrepreneur. The question is often asked: “Is an individual entrepreneur an individual or a legal entity?” Let's try to figure it out.

Who can do business?

According to the law, any commercial activity can be carried out with confirmation of one’s own legal status in accordance with legislative acts. As you know, this includes any type of it aimed at making a profit. In Russia, it can be dealt with by legal and

As is known, the forms of legal entities are state (as well as municipal unitary) enterprises and commercial organizations. Another category that is allowed to do this is individual entrepreneurs. The Civil Code states in black and white: “An individual entrepreneur (IP) carries out his activities without forming a legal entity (legal entity).” But why, in this case, is the question increasingly asked: “Is an individual entrepreneur an individual or a legal entity?” Is it really all about our blatant legal illiteracy?

About problems and confusion

It turns out that everything is not so simple. The reason for such doubts is that the same Civil Code, after defining an individual entrepreneur, almost immediately informs that the same provisions and rules that govern the activities of legal entities apply to his activities. Often, tax authorities impose requirements on entrepreneurs that are similar to those on commercial organizations. This is where confusion arises, in which both the individual entrepreneurs themselves and the regulatory authorities to which they are accountable become confused in the numerous types and forms of reporting required from legal entities and entrepreneurs.

An individual entrepreneur has to defend his rights in the tax office through lengthy complaints and proceedings. Some confusion also reigns in the activities of banks related to individual entrepreneurs. Not all banks clearly understand: is an individual entrepreneur an individual or a legal entity? What guidelines apply to entrepreneurs? Because of this, individual entrepreneurs are forced to prepare mountains of unnecessary reports, constantly defend their rights and try to change the bank to a more loyal one.

Let's compare individual entrepreneurs and legal entities

Maybe, after all, an individual entrepreneur is a legal entity? Let's look at what exactly brings individual entrepreneurs together with legal entities. Mainly, these are issues of financial discipline. Nowadays, registration of individual entrepreneurs implies the obligation to maintain a clear indication of the receipt and expenditure of funds in the same way as legal entities. They are required to submit tax reports. If a citizen registered as an individual entrepreneur receives income as an individual (for example, from the rental or sale of housing), he will have to submit two declarations - one as an individual, the other as an individual entrepreneur indicating income from business activities.

The tax office checks individual entrepreneurs in the same way as legal entities. The same applies to other regulatory authorities. An individual entrepreneur reports to labor and fire inspectors, the Committee for the Protection of Consumer Rights and numerous other authorities.

About hired labor

An individual entrepreneur has the right to attract hired workers and make entries in work books. Working citizens do not care whether an individual entrepreneur is a legal entity or not. The Civil Code of the Russian Federation declares equal rights for all workers in the field of labor legislation, regardless of the organizational form of the employer. To respect the rights of employees, individual entrepreneurs are required to enter into official employment contracts, pay contributions to all extra-budgetary funds and pay taxes for their employees.

By the way, an individual entrepreneur has the right to choose the taxation system that is most beneficial for him, which also makes him similar to a legal entity.

Let's compare an individual entrepreneur and an individual

Is there any difference between an individual entrepreneur and a legal entity? There is, and more than one. An individual entrepreneur also has a lot in common with an individual. In particular, an individual entrepreneur can use all income at his own discretion and at any time, without reporting to anyone. As you know, in a commercial organization, income is paid only once a quarter in the form of dividends. In this important issue, an individual entrepreneur, without any doubt, enjoys much greater freedom compared to a legal entity.

From a legal point of view, registration of an individual entrepreneur does not oblige him to keep accounting records and necessarily open a bank account to conduct business. Such an entrepreneur can make payments in cash (of course, observing all legal norms). Although in practice these days this practically does not happen.

About fines and stamps

Another important difference relates to the size of fines, which inevitably occur due to errors in the maintenance and official execution of business documents. Fines for such violations, voluntary or involuntary, can be quite substantial. for legal entities is an order of magnitude greater than for individuals, which includes individual entrepreneurs in this matter.

Like any individual, an entrepreneur is not required to have a seal, unlike an organization. According to the law, a signature is enough for him to certify documents. But it should be noted that in practice, most partners of individual entrepreneurs are distrustful of this form of registration of contracts. Most individual entrepreneurs sooner or later start their own seal. Thus, this difference can be considered rather conditional.

Other nuances

Recently, only legal entities can trade in alcoholic beverages, so many entrepreneurs had to urgently register an LLC or other forms of legal entities. Despite the right to have employees, the entrepreneur is obliged to personally run his own business and all documents must bear his own signature. Another person has the right to sign any documents for an individual entrepreneur only by power of attorney. Thus, the position of director or general director in the staff of an individual entrepreneur is an absolute fiction, because according to the law, these persons have the right to sign responsible documents without a power of attorney.

An entrepreneur retains his status in the event of official termination of activities. Thus, he must constantly pay contributions to the PF (Pension Fund) regardless of the availability of income, while a legal entity, in the absence of activity and income, has the right to dismiss the entire staff or send them on unpaid leave (and not pay any contributions).

So, is an individual entrepreneur an individual or a legal entity?

From all of the above, it becomes clear that despite all the contradictory and controversial aspects of our legislation, an individual entrepreneur is still an individual, and not a legal entity, which is emphasized by the Civil Code, but in his own person he is obliged to accept most of the regulations and requirements regulating the activities of organizations, unless direct indications of exceptions to the rules for individual entrepreneurs.

Individual entrepreneur (IP)- registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

Individual entrepreneur status

To acquire the status of an individual entrepreneur, a citizen must have the following general characteristics of a subject of civil law:

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). Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, enter into transactions and execute them, acquire property and own, use and dispose of it. As a general rule, civil capacity arises in full from the onset of adulthood (on reaching 18 years of age);

Have a place of residence (the place where the citizen lives permanently or primarily).

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

Registration of an individual entrepreneur

A citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur, and state registration can only be carried out at the place of his official permanent registration at the place of residence.

To register an entrepreneur, you must prepare the following documents:

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.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and responsibilities.

IP rights:

Possibility of choosing types of activities permitted by law.

The right to hire workers.

Freedom to choose partners and products. The entrepreneur himself determines the market segment in which he will develop his business.

The right to independently determine the cost of goods and services offered.

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

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

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

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

All individual entrepreneurs are required to adhere to the current legislation.

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

To carry out licensed types of business, an entrepreneur must obtain state permission - a certificate, patent or license.

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.

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.

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

An individual entrepreneur is a participant in market relations who must always respect the rights of the buyer.

If, for some reason, an individual entrepreneur’s data has changed (last name, 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.

Taxes and fees for individual entrepreneurs

Individual entrepreneurs are required to pay a fixed payment to social funds, regardless of income.

There are four taxation systems:

Regular taxation system (OSNO);

Simplified taxation system (USNO);

Unified tax on imputed income (UTII);

Patent taxation system (PTS).

Advantages and disadvantages of individual entrepreneur status

Individual entrepreneur status has the following advantages compared to registering your own enterprise:

simplification of the processes of creating and liquidating a business;

free use of own earnings;

Individual entrepreneur (IP): details for an accountant

• Responsibility of an individual entrepreneur for violation of deadlines for submitting the SZV-M form

  Circumstances: an individual entrepreneur who has previously been brought to administrative responsibility is brought to bear... that the contested legal provision applies to an individual entrepreneur who acts as an insured in relation to..., if such an obligation is not fulfilled by the individual entrepreneur, an interpretation becomes possible suggesting... . one imperfection of the current legislation: now individual entrepreneurs will not be held accountable...

• On the impact of OKVED codes declared in the Unified State Register of Individual Entrepreneurs on the tax and legal qualifications of the activities of an individual entrepreneur

  Entrepreneurial activity. On the contrary, if an individual entrepreneur carries out activities outside the scope of types... information about the individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs.” Failure to present (... the totality of the above norms implies that an individual entrepreneur initially has a general (universal) ... 1. Nature of the operation. For example, an individual entrepreneur carries out retail trade in food products...

• The Supreme Court supported individual entrepreneurs - “simplified”

  How to calculate insurance premiums for individual entrepreneurs in 2017? Individual entrepreneurs using the simplified tax system with... is distributed. Revolutionary decision of the Armed Forces of the Russian Federation An individual entrepreneur applying the simplified tax system with the object... to the court of first instance. Position of an individual entrepreneur. An individual entrepreneur argues that the calculation of... contributions payable by an individual entrepreneur for himself is illegal. But an individual entrepreneur appealed to the RF Armed Forces...

• Supreme Court on restrictions on the value of fixed assets when individual entrepreneurs use the simplified tax system

  exceeded by an individual entrepreneur during the reporting (tax) period, such an individual entrepreneur, according to... the determination of the residual value of fixed assets by individual entrepreneurs is carried out according to the rules established by... accounting” is not applicable to individual entrepreneurs. Firstly, individual entrepreneurs applying the simplified tax system, based on... the basis of entrepreneurial activities by individual entrepreneurs and organizations, manifest themselves and...

• Individual entrepreneurs-"simplified" and the courts against the Pension Fund of Russia

  Year. This case affects all individual entrepreneurs who use the simplified tax system, since it is fundamentally... compulsory pension insurance payable by an individual entrepreneur who pays personal income tax and does not produce... paid for compulsory pension insurance by individual entrepreneurs for themselves, the base must be calculated... insurance premiums paid to the Pension Fund. For individual entrepreneurs using the simplified tax system with the object of taxation...

• Cost criterion for depreciable property for individual entrepreneurs applying the general taxation system

  Cost criterion for depreciable property of individual entrepreneurs applying the general taxation system... cost criterion for depreciable property of individual entrepreneurs applying the general taxation system... b) the property must be directly used by the individual entrepreneur to carry out business activities; in... elements of taxation - the procedure for calculating income tax by individual entrepreneurs - are subject to...

• Difficulties in choosing: individual entrepreneur or LLC? (Part 1)

  Most cases. Initially, it seems that it is indeed easier to be an individual entrepreneur. Legal... in any form regulated by law. It is not at all necessary for an individual entrepreneur to open a separate... implying the dissemination of certain standards for individual entrepreneurs. Continuation

• Participation of individuals without individual entrepreneur status in procurement of budgetary institutions

  Not only legal entities and individual entrepreneurs (IP), but also individuals... concluding a contract with an individual, other than an individual entrepreneur or another engaged in private practice... The named individuals do not have the status of an individual entrepreneur, but in accordance with the tax... agreement with a legal entity or individual entrepreneur. However, as mentioned above...

• VAT in 2018: clarifications from the Russian Ministry of Finance

  Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such sales, ... created organizations or newly registered individual entrepreneurs, within a given three-month period ... the state, provided by a foreign person to a Russian individual entrepreneur, the territory of the Russian Federation is recognized ... texts, provided by foreign organizations to a Russian individual entrepreneur, then, since the place of sale...

• Application of cash register systems when selling products in rural areas

  Patronymic – for an individual entrepreneur; taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document... -FZ. According to it, individual entrepreneurs using PSNO, with the exception of individual entrepreneurs carrying out types of entrepreneurial... sales without forming a legal entity, individual entrepreneurs recognized as agricultural producers). Retail...

• Introducing a new reporting form for personal income tax: 3-NDFL

  Categories of taxpayers, including individual entrepreneurs, lawyers, notaries, other persons, ... number of lines 051 and 052. Individual entrepreneurs. Individual entrepreneurs are required to submit a tax return on... payment documents) The tax return is filled out by individual entrepreneurs based on the data in the accounting book... year - taxpayers, including individual entrepreneurs, applying the general taxation regime must...

• Insurance premiums in 2018: clarifications from the Russian Ministry of Finance

  Whether they are individual entrepreneurs or not. Payment of insurance premiums by the individual entrepreneur himself is carried out... insurance for an individual entrepreneur arises from the moment of acquiring the status of an individual entrepreneur and until... extra-budgetary funds by an individual entrepreneur is made from the moment of acquiring the status of an individual entrepreneur and until... 49921 Amounts of remuneration paid by an individual entrepreneur to his employees for non-disclosure...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2018

  Federation of goods by bodies, organizations or individual entrepreneurs authorized to carry out such sales, tax... by a person doing business as an individual entrepreneur, an object of real estate that remains in... under a gift agreement, then the transfer by an individual entrepreneur recognized as a VAT payer of the specified property. .. do not apply to organizations and individual entrepreneurs engaged in trade in excisable goods. IN...

• The Federal Tax Service recognized: the codes specified by individual entrepreneurs in the Unified State Register of Individual Entrepreneurs are not important for taxation

  The moment of state registration as an individual entrepreneur. State registration of individual entrepreneurs is regulated by Federal Law... When registering as an individual entrepreneur, the taxpayer independently indicates the types of economic activities... (not only organizations) making payments to the individual entrepreneur. He needs to monitor (apparently... and prepare statistical information. This means that an individual entrepreneur has the right to engage in any type of activity...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  The activities of an individual as an individual entrepreneur are calculated, withheld and listed in... Article 420 of the Tax Code of the Russian Federation), and an individual entrepreneur carrying out business activities who is obliged... whether they are individual entrepreneurs or not. Payment of insurance premiums by the individual entrepreneur himself is carried out... premises, dachas, land plots owned by an individual entrepreneur by right of ownership are valid only...

In our country, starting a business legally is not difficult. It is enough to first collect the necessary ones and study them. According to statistics for 2017, about 4 million individual entrepreneurs are registered in Russia. However, individual entrepreneurs need to remember that they not only have the right to make a profit, but also corresponding responsibilities, for failure to comply with which sanctions and fines are imposed. In today's article we will tell you who individual entrepreneurs are, what they do, and what responsibilities they have.

Page content

An individual entrepreneur is an individual who conducts independent business activities with the aim of obtaining systematic profit without education, and has passed the state registration procedure established by law.

Previously, the terms PE “private entrepreneur” and PBOYUL “entrepreneur without forming a legal entity” were used. Now these terms are combined into IP.

Individual entrepreneurs in our country can become:

• capable persons who have reached 18 years of age;
• legally competent minors who have reached the age of 16 (with the consent of their parents or guardians, who have entered into marriage);
• foreign citizens living in the Russian Federation.

IMPORTANT: a state or municipal employee cannot be an entrepreneur.

Why register an individual entrepreneur?

In our country, millions of people are engaged in their own business. In principle, there is nothing wrong with this if you are not engaged in prohibited activities, and your “home” business does not require renting premises or concluding contracts with suppliers. Most often, an example is the services provided by self-trained craftsmen, such as: accounting, copywriting, manicure and hairstyles, massage, apartment rental, taxi with your own car, repair of apartments, cars, computers and others. Of course, in this case you do not pay and do not deal with paperwork.

Pros of registering an individual entrepreneur

• By registering an individual entrepreneur legally, you can conduct business with a clear conscience;
• The procedure is either very simple and done quickly;
• The range of possible activities carried out is much wider;
• The pension period is in progress, as you pay into the pension fund;
• You can get a loan for a small business on more favorable terms than for an individual.

Disadvantages of registering an individual entrepreneur

• in case of bankruptcy and debt formation, the individual entrepreneur is liable with all his property, that is, the court will take away everything that can be taken away by law;
• some companies that pay VAT do not want to use the services of individual entrepreneurs due to conflicting taxation systems, leading to the fact that the “big” company actually pays this tax for the entrepreneur;
• An individual entrepreneur cannot register a business together with someone else. He is the sole owner of the business and cannot even hire an employee as a director;
• An individual entrepreneur is obliged to make social payments in a fixed amount constantly and regularly, regardless of the level of profit (even if the work is at a loss);

The individual entrepreneur pays a fixed payment to the pension fund, which does not depend on his income level. The pension contribution in 2019 is 22,261.38 rubles per year plus 1% of income if it exceeds 300,000 rubles.

An individual entrepreneur can carry out activities at a rate of 6%. However, he does not pay 9% of profits in the form of dividends.

Individual entrepreneurs are exempt from maintaining complex accounting records. He only maintains tax reporting: USN, 3-NDFL, UTII, KUDIR

If an individual entrepreneur regularly pays pension contributions, then his length of service goes from the opening of the individual entrepreneur to its closure, also regardless of the level of profit.

A female entrepreneur has the right to receive maternity leave if she has made voluntary insurance contributions to social insurance.

Child benefit for a child under 1.5 years old can be received by individual entrepreneurs of any gender.

An individual entrepreneur can receive sick leave if he has made voluntary contributions to social insurance. However, the amount of sick leave is calculated based on the minimum wage, the amount of which is established by law. Therefore, these payments will be insignificant.

Individual entrepreneurs are not entitled to leave.

Thus, along with the rights, individual entrepreneurs also have an extensive list of responsibilities to the state. Note that individual entrepreneur is the most popular type of registration of legal activities in small businesses. As you can see, there are some nuances, pros and cons. If you want to start your own business, you will have to understand the nuances and take action.

Remember that ignorance of the laws does not exempt you from complying with them, much less from fines. Therefore, it is necessary to know the amounts of mandatory payments, rules for hiring employees, etc. And also for individual entrepreneurs it is desirable, but optional, after registration, and.

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. The rules of the civil code regulating the activities of legal entities apply to individual entrepreneurs, 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

In case of 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: production of alcohol, wholesale and retail trade in alcohol (with the exception of 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.
• Individual entrepreneurs do not have cash discipline and can manage the funds in the account as they please. Also, the entrepreneur makes business decisions without recording them. This does not apply to work 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. A large legislative framework on rights and responsibilities has been developed for directors of organizations. 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 the Unified State Register of Individual Entrepreneurs (USRIP)

After registration

After registering an individual entrepreneur You must 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, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 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 (imputation) 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, the individual entrepreneur does not pay 13% of 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 only includes a balance sheet and a financial performance statement). 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. Different regions have different programs and help centers (you need to search). .

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

According to 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 is valid only if the entrepreneur voluntarily pays contributions to the Social Insurance Fund (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. The calculation is 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 an employment contract with himself, make an entry in the work book and pay deductions 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.

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