Individual private entrepreneur victorov. Individual entrepreneur. What is an emergency: description and advantages

Starting to discuss IP taxes, it is worth noting right away that individual entrepreneur- this is not a legal entity, but an ordinary individual, but with the right to conduct entrepreneurial activities. Due to this difference, taxes paid by individual entrepreneurs can be much easier and simpler than those of organizations.

We recommend paying taxes and conducting business settlements in a non-cash form using a special one.

The tax burden of an individual entrepreneur consists not only of the taxes themselves, but also. Unlike taxes, the amount of which can be regulated by choosing the right taxation system, this is a fixed amount. should not, if they are not already operating, but insurance premiums It is necessary to transfer for yourself all the time while the entrepreneur's data are listed in the USRIP, i.e. immediately after registration.

Insurance premiums are understood to mean contributions to pension and medical insurance, as well as to the Social Insurance Fund, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or on whether entrepreneurial activity is carried out at all. Further, we tried to tell about taxes and individual entrepreneur contributions in an understandable language and as structured as possible.

IP insurance premiums 2020

Individual entrepreneur contributions for compulsory pension insurance

IP insurance premiums for OPS in 2020 are a fixed amount established by the Tax Code of the Russian Federation - 32 448 rubles for a full year. This formula is valid when calculating contributions if the income of an individual entrepreneur for 2020 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received in excess of this limit.There is also an upper limit for pension insurance contributions - no more than 259 584 ruble.

Individual entrepreneur contributions for compulsory health insurance

IP insurance premiums for CHI for 2020 are set at 8 426 rubles. Please note that contributions to compulsory medical insurance do not increase with income growth, and amount to a constant amount.

In total, IP contributions in 2020 for themselves with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will amount to 40874 ruble.

Individual entrepreneur contributions for their employees

If the entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, insurance premiums for employees consist of:

payments for mandatory pension insurance - 22%;
payments for compulsory social insurance - 2.9%;
payments for compulsory health insurance - 5.1%.

Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%).

Benefits for the payment of insurance premiums

Since 2013, the so-called grace periods for non-payment of insurance premiums have been in effect, when the entrepreneur does not conduct business, because. is serving on conscription, is on leave to care for a child under one and a half years old, a disabled person, a person over 80 years old, or is the spouse of a contract serviceman or a diplomatic worker and does not have employment opportunities. To receive this benefit, you must contact your tax office.

In all other cases - additional work for hire or a civil law contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance premiums for himself. The tax inspectorate will stop accruing them only after the exclusion of IP data from the state register.

Entrepreneurs who have not been registered since the beginning of the year do not calculate insurance premiums in full, but taking into account the days that have passed since the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - p.

The payout is made up of:

IP taxes

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax authorities do not allow reporting on special regimes for a number of activities. For those who need help choosing allowed codes, we can offer a free selection of OKVED codes.

In order for individual entrepreneur taxes not to become the main item of its expenses, it is worth asking yourself a few questions.

1. Will the expected income be constant or will it change?

There is a direct relationship between the irregularity of income and the choice of the tax system, and, based on this, it is worth calculating the expected income at least a quarter in advance. On the modes of the simplified tax system, unified agricultural tax, NPA and DOS tax base, i.e. the amount from which taxes will be calculated arises only when the entrepreneur begins to receive real income. In the UTII and PSN regimes, the basis for such calculations are other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

In the absence of regular income at the beginning of the activity, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, having previously calculated the amount of taxes on these modes and making sure that in your case it will be more profitable.

2. Will hired labor be involved and how many workers will be required?

The number of employees when choosing a taxation system can become a limiting factor, for example, for PSN, the number of employees should not exceed 15 people, and for the simplified tax system and UTII - 100 people. The cost of a patent will also depend on the number of employees, in those regions and for those types of activities that take into account this indicator.The presence of employees will also be important in cases where an individual entrepreneur has the opportunity to reduce tax payable at the expense of paid insurance premiums.

3. What proportion of income will be expenses, and can you document them?

When choosing between the options of the simplified tax system “Income 6%” or the simplified tax system “Income minus expenses 15%”, one must imagine the amount of expected expenses. In cases where possible expenses will exceed 65% of income, it is worth choosing “Income minus expenses”, but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 65% of income, then the “Income” option is more profitable.

4. What types of activities in your region are included in the lists of types for PSN and UTII?

The types of activities for UTII and PSN are determined by regional laws, and in your particular territory these lists can be either expanded (for PSN) or reduced (for UTII) compared to those specified in the Tax Code of the Russian Federation. Maybe it's hard for you right now compare all these criteria, but then we will consider each regime in more detail, which will clarify the issue of choosing a taxation system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime that takes into account the specifics of your particular business and region.

IP taxes on the simplified tax system

Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS). Entrepreneurs working on a simplified system are payers of a single tax, which replaces for them the payment of personal income tax from entrepreneurial activity and property tax used in business. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Income is recognized not only from the sale of goods and services, i.e. revenue, but also some others, called non-operating. The expenses include not those that the entrepreneur himself considers reasonable, but a closed list of them, given in Art. 346.16 of the Tax Code of the Russian Federation. I must say that this list is quite extensive and for the most part recognizes the real costs of individual entrepreneurs. In addition to the expenses themselves, the code also spells out the procedure for their recognition, in particular, expenses can be taken into account only after payment. Responsible must be approached documentation expenses, because violation of the requirements for supporting documents may lead to their non-recognition by the tax office.

The tax base for the "Income" option is monetary value income. For the “Income minus expenses” option, the tax base will be the monetary value of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is equal to 6% for “Income” and 15% for “Income minus expenses”.

To develop certain types of activities and attract investment to the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory in the regional law on the establishment of differentiated tax rates of the simplified tax system. Such a preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if a reduced tax rate operates in your region, and you can confirm your expenses, then individual entrepreneur taxes can be minimized when applying the simplified tax system “Income minus expenses”.

But even taking into account the costs, it is important not to overdo it, because. here the individual entrepreneur has an obligation to pay the minimum tax. What does it mean? If you have worked at a loss, i.e. expenses exceed the income received, you will have to pay a minimum tax of 1% of the income received.

The “Income” option can be a particularly attractive option to reduce the single tax on insurance premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with low incomes, a situation may arise that there will be no single tax payable at all. Individual entrepreneurs with employees can reduce the single tax at the expense of the amounts of insurance premiums paid both for themselves and for employees, but not more than 50%.

It is not allowed to reduce the single tax calculated for payment by the amount of insurance premiums by “Income minus expenses”, but insurance premiums that an individual entrepreneur pays for himself and for his employees can be taken into account in expenses when calculating tax base, which also reduces the single tax payable.

Let's finish our acquaintance with the simplified version of the restrictions that must be observed to work on this system. There are few of them for individual entrepreneurs - the number of employees should not exceed one hundred people, the simplified tax system is not allowed in the extraction and sale of minerals, except for common ones, and in the production of most excisable goods. In addition, an individual entrepreneur may lose the right to simplified taxation after his income for 2020 exceeds 150 million rubles.

If you consider the simplified system profitable and convenient for yourself, then you can prepare an application for the transition to the simplified tax system 2020 absolutely free of charge:

IP taxes on PSN

The patent system of taxation or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any specified in Art. 346.43 of the Tax Code of the Russian Federation. This list can be expanded by local authorities, and for which types of activities a patent can be obtained, one must find out in regional laws or in the territorial tax office.

The patent is valid only in the territory of that municipality where it was issued, so the individual entrepreneur must submit an application to the Federal Tax Service at the place of validity of the patent. For cargo transportation and distribution trade, it is allowed to use one patent when providing services throughout the territory of a constituent entity of the Russian Federation. Restrictions for this regime relate to the number of employed workers - no more than 15, and the loss of the right to use the PSN will occur when the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is quite simple. To do this, you need to know the "potentially possible annual income" for the selected type of activity and multiply it by 6%. Find out the size potential income You can also from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within calendar year. An individual entrepreneur can have several patents and calculate its cost for each of them.

The payment for the patent is as follows:

A patent issued for a period of up to six months must be paid in full no later than the expiration date of its validity;
If the term of the patent is from six months to one year, then one third of its total cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the cost of a patent for paid insurance premiums.

IP taxes on UTII

An imputed tax or imputation, as well as a patent, is valid only for certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but even not allow the use of this regime on their territory (for example, in Moscow). A single tax for a month is calculated using a rather complex formula - DB *FP* K1* K2*15%.

Let's see what this set of letters and numbers means:

DB - this is per month in rubles (we find in the table given in Article 346.29 of the Tax Code)
FP - physical indicator (indicated in the same place)
K1 - deflator coefficient, annually approved by the Government of the Russian Federation. In 2020, K1 is 2.005.
K2 - correction factor, established by regional laws in the range from 0.005 to 1.

Since the tax period for UTII is equal to a quarter, they usually calculate the amount of tax for three months. An individual entrepreneur must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on simplified taxation, there is the possibility of reducing the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then the entire amount of contributions paid for himself can be deducted, and when the entrepreneur has employees, then contributions for himself and for them can be taken into account, and the tax can be reduced by no more than 50%.In addition to the restriction on the number of employees (no more than one hundred), this mode also has specific restrictions on the physical indicator, for example, area trading floor should not exceed 150 sq. m.

IP taxes on UAT

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for ESHN - the share of income from the sale of agricultural products or catch must exceed 70% of the total income from goods and services.

The agricultural tax is calculated according to the same principles as the simplified tax system “Income minus expenses”, but the tax rate is 6% of income reduced by the amount of expenses. In addition, from 2019, UAT payers are required to transfer VAT, but with small turnovers, you can get an exemption from it.

IP taxes on OSNO

And, finally, if an individual entrepreneur has not chosen any of the special modes, then he will work on the main taxation system. In addition to the rate of 20%, 10% or 0%, you must pay personal income tax (PIT). The tax base for individual entrepreneurs in this regime will be income from business activities, to which it is allowed to apply the so-called professional deductions - documented and economically justified expenses. If expenses cannot be confirmed, then the income received can only be reduced by 20%.

The tax rate in the general case here will be equal to 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days during consecutive 12 calendar months.

But if an individual entrepreneur on a common system decided to conduct business from abroad, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income received by him is taxed at a rate of 30%, while professional deductions cannot be used.

Insurance premiums for OSNO can be taken into account in expenses in full, both for yourself and for employees. It is worth choosing OSNO if the bulk of your customers will be VAT payers, who will benefit from working with you, because. they will be able to take into account the input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.

IP taxes on NAP

The tax on professional income is still valid on the territory of only 23 regions of the Russian Federation. Activities are limited to the provision of services, the performance of work and the sale of goods of own manufacture. Employees for the NAP cannot be hired, and the annual income should not exceed 2.4 million rubles. But the tax rate in this regime is very low - only 4%, if payment for services comes from individuals. If the VAT payer works with legal entities, the rate is 6%. Insurance premiums for themselves are transferred in a voluntary manner.

Combining tax regimes to reduce individual entrepreneur taxes

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the estimated tax burden and work on one type of activity in one mode, and choose more for another type. profitable option. The combination of modes is also possible for one activity, if you do business at different facilities.There are options for combining UTII and USN, PSN and USN, UTII and PSN, ESHN and UTII. It is impossible to combine the USN with the ESHN, the USN with the OSNO, as well as NPD with all special modes.

It is difficult to talk about the benefits of combining regimes without giving examples, because to do this, you need to calculate the amount of taxes for an imputed regime and a patent in a particular region and by type of activity, but you just need to know that such options have the right to be. This concludes our review general principles the choice of the tax system, taking into account which the taxes of individual entrepreneurs can be legally reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.

In accordance with applicable law, carry out on the territory Russian Federation Entrepreneurial activity can be carried out both by citizens without the formation of a legal entity, registered in accordance with the established procedure, and by other participants in civil circulation. In everyday life, some people call such citizens a “private entrepreneur”, others - an “individual entrepreneur”. Let's see what are the differences between these two statuses of entrepreneurs.

Private entrepreneur: definition

None of the current legal act we will not find the definition of a private entrepreneur. This term hides the household name of an individual entrepreneur. For the sake of fairness, we note that before the reform of civil and tax legislation, the term "private entrepreneur" was mentioned in some legislative acts. The legislator of that era defined a private entrepreneur as:

business citizen,
having the right to enter into commodity-money relations as an independent entity,
obligated to pay taxes and keep records, as well as
be liable in the manner prescribed by law, including with their personal property.

In addition, as now, a private entrepreneur of that time had some privileges and indulgences in the conduct of private business, expressed both in a simplified registration procedure and in preferential taxation.

Private entrepreneur and individual entrepreneur

If now you decide to organize your small private business, then before starting activities, you must first register as an individual entrepreneur (clause 1, article 23 of the Civil Code of the Russian Federation).

An individual entrepreneur is a citizen who has passed state registration in the territorial body of the Federal tax service, which is confirmed by the certificate of registration.

An individual entrepreneur conducts his business independently on his own behalf and at his own risk and is liable with all his personal property.

An individual entrepreneur, in principle, is not limited by law in the choice of activity. This means that he can engage in any activity that is not prohibited by law. If such activities require a license, a special permit or you need to be a member self-regulatory organization, then he can carry it out only if he receives such permission or joins the appropriate organization (clause 1, article 49 of the Civil Code of the Russian Federation) (for example, transportation of people by road, detective activities, educational activities, activities in the field of appraisal business, construction, etc.). However, there is also a ban on the implementation of certain types of activities for individual entrepreneurs in 2017.

As you can see, in principle, a private entrepreneur and an individual entrepreneur are one and the same, and we will not find differences.

Difference between private entrepreneur and individual entrepreneur

Since the legislator defines citizens engaged in entrepreneurial activities as individual entrepreneurs, it is more correct and legally competent to use the term "individual entrepreneur". It will not be a mistake to use the phrase “private entrepreneur”, since you will not find the difference between a private entrepreneur and an individual entrepreneur.

Essentially, they are one and the same. It's just that at the time the terminology was changed at the legislative level, and all private entrepreneurs became individual entrepreneurs.

And to profit from its activities or engage in individual 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 activities without forming a legal entity from the moment of state registration as an individual entrepreneur. Any citizen has the right to conduct business, but not every citizen is able to exercise this right.

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

legal capacity(ability to have civil rights and take responsibility)
legal capacity(the ability to acquire and exercise civil rights by their actions)
have a place of residence(the place where the citizen resides permanently or predominantly).

Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, conclude and execute them, acquire property and own, use and dispose of it. By general rule civil capacity arises in full from the onset of adulthood (upon 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 unreasonable denial of state registration may be appealed by a citizen in an arbitration court. Denial of state registration of an entrepreneur is allowed only in cases of non-compliance of 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, arbitral tribunals, 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 has not fulfilled or improperly fulfilled an obligation in the course of entrepreneurial activity is liable regardless of the presence of fault. Claims against an individual entrepreneur may also be presented by creditors for obligations not related to the implementation of entrepreneurial activities (on causing harm to life, health or property of citizens or legal entities, on the recovery 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 combining with entrepreneurship. Unlike legal entities, the property of individual entrepreneurs, constituting objects commercial activities, may be inherited or bequeathed. But the right to engage in entrepreneurial activity is not inherited.

Individuals engaged in entrepreneurial activities without registration bear liability, including criminal liability, in accordance with the legislation of the Russian Federation. All income received from such activities is subject to collection in state revenue.

Commercial activity without formation of a legal entity

Two groups of business entities

In accordance with Russian legislation, two groups of entities can be engaged in commercial activities:

citizens or natural persons;
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 is a citizen engaged in entrepreneurial (commercial) activities without forming a legal entity.

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

An independent type of individual entrepreneur is the head farming operating without forming a legal entity, which is also recognized as an individual entrepreneur from the moment of state registration of his farm.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and obligations, including:

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 order.

To, carried out without forming a legal entity, the rules governing the activities of legal entities are applied.

Associations of individual entrepreneurs

Engaging in entrepreneurial activity without forming a legal entity is possible not only by individual entrepreneurs, but 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 combine their contributions and act jointly without forming a legal entity to make a profit or achieve another goal.

For the validity of this contract, the simultaneous presence of three mandatory elements is necessary:

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

When conducting common affairs, each partner has the right to act on behalf of all partners, unless other conditions are provided for by the terms of the contract. At the same time, in relations with third parties, the powers of a partner to make transactions on behalf of all partners are certified by a power of attorney issued to him by the other partners.

The partners are jointly and severally liable for all common obligations, regardless of the grounds for their occurrence. At the same time, even if a person has terminated his participation in the contract, but the contract between the other partners has not been terminated, he is liable to third parties for the general obligations that arose during the period of his participation in the contract.

Types of individual entrepreneurs.

Types of individual entrepreneurs are presented in fig. one.

Bankruptcy (insolvency) of an individual entrepreneur.

An individual entrepreneur may be declared bankrupt if he is unable to satisfy the claims 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 can be declared bankrupt by decision of the arbitral tribunal in the event that he is unable to satisfy the claims of creditors related to his entrepreneurial activities. Also, the IP can on a voluntary basis officially declare bankruptcy.

The grounds and procedure for recognizing an individual entrepreneur are established federal law No. 127 "On insolvency (bankruptcy).

foundation recognition of an individual entrepreneur as bankrupt is his inability to satisfy the claims of creditors for monetary obligations or to fulfill the obligation to make mandatory payments.

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

Entrepreneur goes bankrupt and its registration as an individual entrepreneur becomes invalid from the moment the arbitration court makes a decision to recognize the individual entrepreneur as insolvent and to open bankruptcy proceedings. The entrepreneur's licenses issued to him are revoked.

In case of 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 announcement of bankruptcy and its liquidation shall indicate the period for filing creditors' claims and creditors' objections against the liquidation of the debtor, which may not 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 it was declared bankrupt.

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

Claims of creditors Individual entrepreneurs are satisfied in accordance with the priority established by law at the expense of their property, with the exception of property that cannot be levied in accordance with Federal Law No. 229 "On Enforcement Proceedings".

Claims of creditors of each successive turn shall be satisfied after the claims of creditors of the previous turn have been fully satisfied. 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 completion of settlements with creditors, an individual entrepreneur declared bankrupt considered free from the performance of the 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, claims for other obligations not related to entrepreneurial activity, which were presented and taken into account by the court when declaring an individual entrepreneur bankrupt.

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

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

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 duties 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 entrepreneurial activities without a Citizen officially being an individual entrepreneur and can work in this status only after completing registration with state bodies.

Thus, anyone can become an individual entrepreneur and engage in commercial activities. To do this, it is enough to register at the official place of residence. It does not require 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 that are vested in legal entities.

Individual entrepreneurs of the Russian Federation are obliged to comply with the rules Civil Code denoting the activities of legal entities, except for those cases when separate regulations have been created for them.

How to register an IP

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:

the passport;
a copy of the passport and certificate with the TIN number;
receipt of payment of the fee;
an application for registration of an individual entrepreneur of a certain sample in two copies (if documents are sent by mail, they must be certified by a notary);
notification for the application of the USN.

3. Delivery of documents to the registration authority. In response, the organization must issue a receipt to the registrant required documents and a notification for the application of the simplified tax system with a special mark of the tax service.

4. Receipt of documents. The registration authority must issue a certificate of state registration of an entrepreneur with an OGRNIP number, a document on the assignment of a TIN and an extract from the USRIP.

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. Ability to choose the types of activities permitted by law.

2. The right to hire workers. The legislation establishes the number of employees who can be registered as 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 the 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 himself decides how and how much to pay his employees.

7. An entrepreneur has the right to dispose of the received profit in any way.

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

Duties

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

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

2. All 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 concludes an employment contract with a person, an agreement on the performance of specific work, or other agreements. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Health Insurance Fund, Pension Fund and the Social Security Fund.

5. If the activity of the IP causes harm environment, he is obliged to take measures to reduce negative impacts. If a businessman cannot resolve this issue on his own, he must contact the environmental service.

6. An entrepreneur is obliged to pay taxes to the state treasury in a timely manner.

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

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

Licensing

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

According to the legislation, licensable activities include pharmaceuticals, transportation of passengers and goods 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, production and sale of drugs, toxic substances, alcoholic beverages. Also, the entrepreneur does not have the right to engage in insurance, banking, tourism activities, the production of pyrotechnics, ammunition, the manufacture and repair of military aviation equipment.

Individual Entrepreneur (IP)- registered in the manner prescribed by law and carrying out entrepreneurial activities without forming a legal entity.

Status of an individual entrepreneur

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

Legal capacity (the ability to have civil rights and bear obligations);

Legal capacity (the ability to acquire and exercise civil rights by one's actions). Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, conclude 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 (upon reaching 18 years of age);

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

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 activities 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 the passport and certificate with the TIN number;

receipt of payment of the fee;

an application for registration of an individual entrepreneur of a certain sample in two copies.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and obligations.

IP rights:

Ability to choose the 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 himself decides how and how much to pay his employees.

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

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

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

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

All cash 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 a state permit - a certificate, patent or license.

All employees who are hired by an individual entrepreneur must be officially registered. That is, an individual entrepreneur concludes an employment contract with a person, an agreement on the performance of specific work, or other agreements. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Medical Insurance Fund, the Pension Fund and the 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 must contact the environmental service.

The entrepreneur is obliged to pay taxes to the state treasury in a timely manner.

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

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

IP taxes and fees

An individual entrepreneur is obliged to pay a fixed payment to social funds, regardless of income.

There are four taxation systems:

Ordinary system of taxation (OSNO);

Simplified taxation system (USNO);

Single tax on imputed income (UTII);

Patent taxation system (PSN).

Advantages and disadvantages of IP status

IP status is the following benefits compared to registering your own business:

simplification of the processes of creating and liquidating a business;

free use of own proceeds;

Individual entrepreneur (IP): details for an accountant

On determining the limit on the value of fixed assets when an individual entrepreneur combines the simplified tax system and PSN
The total value of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the value of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the determination of the residual value of fixed assets by an individual entrepreneur is carried out according to the rules established ... “artificially” on individual entrepreneurs, but one cannot ignore that individual entrepreneurs combining special ...
Payment of personal income tax by individual entrepreneurs for 2020
... : The procedure for calculating and paying personal income tax by individual entrepreneurs applying the general taxation regime is established ... the appearance during the year of income received by individual entrepreneurs from the implementation of an entrepreneurial ... declaration in the form 3-NDFL by individual entrepreneurs indicates only the amount actually paid ... payment of personal income tax by individual entrepreneurs: the tax authorities do not issue any notifications, an individual entrepreneur himself calculates ...
Completion by an individual entrepreneur of the declaration in the form 3-NDFL
Rules for filling out and submitting a declaration by individual entrepreneurs? An individual entrepreneur must submit a declaration after... completing and submitting a declaration by individual entrepreneurs? Sole Proprietors are required to submit Form 3-... Expenses and Business Transactions for Sole Proprietors”). The total amount of expenses is indicated ... 2 of the Procedure for filling out the declaration): TIN of an individual entrepreneur; revision number (when presenting...
The death of an individual entrepreneur: what about business transactions and taxes?
Operations and obligations of an individual entrepreneur. Property, rights, obligations (obligations) of an individual entrepreneur that existed at the time ... . Documents kept / held by an individual entrepreneur In the course of the activity of an individual entrepreneur, he accumulates ...: transfer wages employees of an individual entrepreneur; pay invoices issued to an individual entrepreneur, accrued taxes; issue...
Responsibility of an individual entrepreneur for violation of the deadlines for submitting the SZV-M form
Circumstances: an individual entrepreneur is brought to administrative responsibility, who has already been brought to administrative responsibility ... that the contested legal provision applies to an individual entrepreneur who acts as an insured in respect of ..., if such an obligation is not fulfilled by an individual entrepreneur, it becomes possible to interpret, assuming, .. .one imperfection of the current legislation: now individual entrepreneurs will not be held accountable...
On the impact of the OKVED codes declared in the USRIP on the tax and legal qualification 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 an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs. Non-submission (... the totality of the above norms implies that an individual entrepreneur initially has a common (universal) ... 1. The nature of the operation. For example, an individual entrepreneur carries out retail food items...
The Supreme Court supported individual entrepreneurs - "simplifiers"
How to calculate insurance premiums for individual entrepreneurs in 2017? Individual entrepreneurs using the USNO with ... are distributed. The revolutionary decision of the Armed Forces of the Russian Federation An individual entrepreneur applying the simplified taxation system with an object ... to the court of first instance. The position of an individual entrepreneur. The individual entrepreneur argues that it is unlawful to calculate ... contributions payable by the individual entrepreneur for himself. But an individual entrepreneur turned to the RF Armed Forces ...
The Supreme Court on the limitation on the value of fixed assets when individual entrepreneurs apply the simplified tax system
Exceeded by an individual entrepreneur during the reporting (tax) period, such an individual entrepreneur, according to ... 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, on ... the basis of the implementation of entrepreneurial activities by individual entrepreneurs and organizations, manifest themselves and ...
Payment of insurance premiums by individual entrepreneurs for 2020
The amount and in what terms an individual entrepreneur must pay insurance premiums for ... the amount and within what terms an individual entrepreneur must pay insurance premiums for ... . 1 st. 430 of the Tax Code of the Russian Federation, an individual entrepreneur in 2020 must pay ..., maximum amount insurance premiums for an individual entrepreneur will be equal to 268,010 rubles ...
Individual entrepreneurs - "simplifiers" and courts against the FIU
Year. This case affects all individual entrepreneurs applying the simplified taxation 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 FIU. Individual entrepreneurs applying the USNO with the object of taxation ...
Review of letters from the Ministry of Finance of the Russian Federation for July 2019
A person who is not an individual entrepreneur, services from a foreign individual entrepreneur, the obligation to calculate and pay ... if land plots are acquired by an individual entrepreneur in order to carry out entrepreneurial activities ... piercing. In this regard, an individual entrepreneur carrying out the specified entrepreneurial activity ... electrical wiring in apartment buildings an individual entrepreneur has the right to apply the patent system ...
Review of legal positions on taxation issues reflected in the judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the IV quarter. 2019
Secondly, the debt is registered with individual entrepreneurs, lawyers, notaries engaged in private practice ... write-offs of the corresponding amounts have lost the status of an individual entrepreneur or lawyer or have ceased to engage in ...) taxpayers - individuals who are not individual entrepreneurs, pay tax no later than 1 ... activity without registration as an individual entrepreneur, since the income he received ...
Review of letters from the Ministry of Finance of the Russian Federation for November 2019
If an individual with the status of an individual entrepreneur simultaneously performs labor duties ... of persons and (or) individual entrepreneurs. If an individual entrepreneur has a patent for repair, cleaning ... the specified patent. In the event that an individual entrepreneur, in addition to entrepreneurial activity, specified in ... a different taxation regime. Accounting for expenses by an individual entrepreneur using PSN, in particular, the obligation ...
Review of letters from the Ministry of Finance of the Russian Federation for December 2019
07-14/93614 The sale of property by individual entrepreneurs recognized as taxpayers of the value added tax ... of metals transferred free of charge to organizations and individual entrepreneurs does not calculate VAT. In the case of ... other entrepreneurial activities as an individual entrepreneur, such a payer pays insurance premiums ... of legal entities or other individual entrepreneurs when applying the PSN by an individual entrepreneur by type of entrepreneurial ...
Review of letters from the Ministry of Finance of the Russian Federation for September 2019
More than 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... the cost of goods produced by individual entrepreneurs who subsequently terminated the status of an individual entrepreneur and ended their management ... more than 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... individual who is not a sole trader, cash register equipment applied by the insurer...