home Converter What is better to open and what is the difference between IP and state of emergency? Who can be an individual entrepreneur What is the difference between a private entrepreneur and an individual entrepreneur.

What is better to open and what is the difference between IP and state of emergency? Who can be an individual entrepreneur What is the difference between a private entrepreneur and an individual entrepreneur.

Is it possible to apply for an IP while working for hire? Individual entrepreneur has a dual status: on the one hand, it is an individual, on the other, it is a business entity. Knowing about such specifics, it can be assumed that an individual entrepreneur has the right to simultaneously conduct his own business and work in the staff of any organization on the terms. This assumption is correct.

Is it possible to work and open an IP

Individuals - with the exception of civil servants - have the right to register an individual entrepreneur and start their own business without leaving their main place of work. They can cooperate with the employer on the terms of an employment contract and provide services on the basis of civil law contracts.

The exception is those categories of workers who serve the needs of the state: officials, military personnel, employees of the prosecutor's office and security agencies. This contingent does not have the right to do business - it is impossible to sit in the chair of a deputy and the chair of one's own office at the same time.

Some are concerned about the question: “Is it possible to issue an IP if I officially work, and not inform the boss about it?” We answer: yes. An employee is not required to notify the employer that he has received a certificate and is now doing business in his spare time from his main job. AT work book only records of employment are made, data on individual entrepreneurs are contained in state register and available upon official request.

However, employers themselves are often interested in preferring an individual entrepreneur staff member, and, having learned about the new status of an employee, they can offer him to change the format of further work. The fact is that if an individual entrepreneur performs some work function, the company saves to a large extent on the so-called payroll taxes - insurance premiums sole trader pays for himself. In addition, an incoming employee in the status of an individual entrepreneur does not need to pay vacation and sick leave, social package he doesn't deserve it either. The absence of labor guarantees does not benefit the individual entrepreneur, but his benefit is smaller deductions from his earnings. For example, on a simplified taxation system, 6% of income must be paid to the budget, while 13% of income tax is deducted from the salary of a full-time employee.

However, having registered an individual entrepreneur, you should not rush to apply for dismissal in order to switch to a different format of cooperation with the employer. The problem is that the scenario described above is viewed by the tax authorities as a desire to evade taxes by unreasonably replacing labor relations with civil law ones. Despite the fact that the judiciary in proceedings on this issue often takes the side of the individual entrepreneur and his counterparty, this should not be abused.

If an individual entrepreneur works under an employment contract, he enjoys all the benefits of such cooperation. On time, he is paid a salary, he can count on a bonus, he rests on vacation at the expense of the employer, and in case of dismissal he receives a dismissal allowance. When an individual entrepreneur is employed, he is obliged to comply with the internal labor regulations.

Can an individual entrepreneur work under an employment contract

The reverse situation, when an individual entrepreneur decides to get a job in the state, is also legal. In this case, the applicant appears at the interview as an individual, and it is not necessary for him to “close” the IP.

If an individual entrepreneur works in an organization on the terms of an employment contract, his entrepreneurial status does not matter to the employer. Settlements with the employee and funds are carried out in the general order for all. Among other things, the employer pays insurance premiums from the salary of an individual entrepreneur. However, the fact that an individual entrepreneur works as an employee of the company, and contributions to funds are made for him as an individual, does not relieve the individual entrepreneur from his obligation to pay for himself.

The question of whether it is possible to work and be an individual entrepreneur also affects the financial aspect. Having settled down in the state, the individual entrepreneur continues to pay insurance premiums for himself, even if he does not devote time at all own business and receives no income from it.

According to the law, an individual entrepreneur is obliged to pay insurance premiums for himself throughout the entire time he is an entrepreneur, with the exception of grace periods for non-payment. Such periods include time periods when a person cannot conduct commercial activities because he serves in the army, takes care of a child under one and a half years old, a person over 80 years old or a disabled person. Also, beneficiaries can be IP spouses of diplomatic workers or contracted military personnel who have not been able to get a job for five years. In other situations, insurance premiums are supposed to be paid, they even do it. If payments to funds seriously complicate financial position, it probably makes sense to initiate the procedure for deregistration of IP from tax records.

In the case when an individual entrepreneur works on a labor basis and retains his entrepreneurial status, insurance premiums paid by both himself and his employer go to the account of the insured person. When forming a pension, all of them will subsequently be taken into account.

For himself in 2020, the IP pays 40,874 rubles. minimum insurance premiums. If income is above 300,000 rubles, then another 1% is charged in excess of this limit (for example, with income of 500,000 rubles per year, an additional 2,000 rubles of contributions must be paid). If an individual entrepreneur has employees, he also pays to the funds for them - in the general case, the amounts are calculated at 30% of payments under employment contracts (with some exceptions).

Thus, the answer to the question of whether it is possible to work and have an IP is most often positive. The materials on our website will help you deal with taxes and individual entrepreneur contributions. Here you can prepare documents for registration of IP. It's free and takes no more than 15 minutes even for inexperienced computer users.

Individual Entrepreneur (IP)- registered in the manner prescribed by law and carrying out entrepreneurial activities without education 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 able-bodied 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. By 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 citizen as an individual entrepreneur.

Registration of an individual entrepreneur

Citizen has the right to entrepreneurial activity without formation of a legal entity from the moment of state registration as an individual entrepreneur, and state registration can be carried out only 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 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 a state permit - a certificate, patent or license.

All employees who are hired by an individual entrepreneur must be officially registered. That is, the IP concludes with a person labor contract, an agreement on the performance of specific works 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 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.

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

Sole proprietor is a participant 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

Sole proprietor is obliged to pay a fixed payment in 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

The status of an individual entrepreneur has the following advantages compared to registering your own enterprise:

simplification of the processes of creating and liquidating a business;

free use of own proceeds;

Individual entrepreneur (IP): details for an accountant

It is no secret that those who, due to psychological characteristics, are most often organized by those who, due to psychological characteristics, are unable to work “for an uncle”, follow the instructions of a higher manager day after day and do not fully feel the final result of labor. Therefore, he will always find his own niche. This way of doing business is always in demand, because there are many industries economic activity where large business entities are simply not needed.

A bit of history

Individual entrepreneurship in Russia began to develop quite a long time ago and has rich history. Indeed, one of the main activities of the Slavic peoples was precisely trade. Under Peter the Great, for example, Russian merchants were well known far beyond the borders of Russia, and traditional fairs were attended by "entrepreneurs" from all over the great power. Further development individual entrepreneurship during the reign of Catherine II was due to the complete abolition of monopolies and maximum freedom of trade. It should be especially noted that during this period even peasants were allowed to carry out entrepreneurial activities, and after the reforms of Alexander II and the abolition of serfdom, they received unprecedented opportunities for doing business.

Unfortunately, after the revolution of 1917, a "black period" began in the history of private entrepreneurship, which lasted almost 70 years. In the Soviet Union, entrepreneurs were considered speculators and held accountable. But already in 1987, in the light of changes and the onset of perestroika, the law “On Individual labor activity”, which laid the foundation for the revival of business in Russia.

So who is he?

An individual entrepreneur is considered by law as an individual who carries out entrepreneurial activities in in due course without forming a legal entity.

The right to carry out such activities have:

citizens Russian Federation who have reached the age of 18, if their legal capacity has not been limited in judicial order;
underage: in case of marriage; availability of permission from parents, guardians, adoptive parents to conduct entrepreneurial activities; on the basis of a court decision on full legal capacity; announcements by the guardianship and guardianship authorities that the person has been recognized as fully capable;
stateless persons, as well as foreigners: in the event that they temporarily or permanently reside in the country.

However, activities such as individual entrepreneurship, cannot register municipal workers and civil servants.

Duties and responsibilities

An individual entrepreneur, just like a commercial legal entity, conducts economic activities at his own discretion and bears full personal and financial responsibility within the limits of current legislation. Moreover, an entrepreneur who has not fulfilled his obligations is liable regardless of fault. Like legal entities, they are subject to inspections by the tax inspectorate and other regulatory authorities. If a private trader has hired employees, he is obliged to conclude labor contract and pay all taxes and fees in the same way as a commercial legal entity.

The main differences between an individual entrepreneur and a commercial legal entity

Despite the fact that these forms of doing business are quite similar, differences still exist. For example, sole proprietors can use the income from doing business at their own discretion and in full, while commercial organization can only count on quarterly dividends.

An individual form of doing business does not imply a mandatory accounting enough to maintain a cash book. Also, you do not need to register an IP start-up capital, it is enough to pay the state duty, and indeed, it is necessary to issue a much smaller package of documents. To conduct an individual business, it is not at all necessary to open a current account and register the seal of the enterprise, although this is not prohibited, but there are no restrictions on cash payments.

Features of taxation

The activities of both individuals and legal entities are regulated by the same provisions of the Tax Code, therefore, an individual entrepreneur is obliged to register as a taxpayer and independently transfer all due deductions. However, an individual entrepreneur is a small business entity, and therefore he has the opportunity to choose a system of taxation and reporting. And the choice is quite wide. Most often, one of three systems is used:

the usual system of taxation (OSNO) - provides for the payment of VAT, personal income tax. persons and unified social tax;
simplified system (STS) - in the event that an individual entrepreneur does not have employees and carries out only one type of entrepreneurial activity;
single tax on imputed income (UTII) - the activity itself is taxed, and not the business entity, it is charged based on the provisions of local legislation and within the list regulated by Article 346.26 of the Tax Code.

Classification

As you know, everything that is not prohibited by law is allowed. Therefore, an individual entrepreneur can do anything, if it does not contradict the law. Depending on the type of occupation, types of individual entrepreneurship can be divided into:

Licensed: Requiring special permission from the relevant authorities - a license that is issued by the competent authority after certain requirements are met. These include, for example, detective, pharmaceutical, geodetic, cartographic activities and much more.
Requiring special approval - a license is not required to carry out such activities, but it must be agreed, for example, with the sanitary service or obtain permission from the Ministry of Emergency Situations.

In addition, there is a list of activities that individual entrepreneurship completely excludes, for example, production, disposal and repair military equipment and weapons, pyrotechnic products, manufacturing medicines, alcoholic products, sale of electricity and more.

Activities that can be carried out immediately after registration of an IP certificate are classified as ordinary (not licensed). The main criterion for referring to this category is the absence of harm from it and a threat to the life and health of citizens.

IP benefits

Exploring and analyzing individual entrepreneurship, there are several undeniable advantages:

high adaptation to local market conditions;
wide opportunities in the implementation of business ideas;
rather low costs for management and business activities;
simplified accounting;
concentration of profits in one hand;
more high speed capital turnover;
the ability to operate with relatively small capital;
high ability to make changes in goods and services, adapting to market needs.

Well, without flaws

Of course, like any other type of business, individual entrepreneurship cannot consist only of advantages. The disadvantages of this form of doing business include:

high level of risk, unstable position in the market;
high probability of insufficient competence of the management;
difficulties in attracting third-party funds, possible complications in obtaining a loan;
increased risks when concluding contracts;
dependence on more large companies, low competitiveness;
in case of failure, property liability extends, among other things, to the personal property of the owner.

However, the individual form of entrepreneurship is becoming more and more popular and in demand.

I am writing an article for those who want to start their own business, but do not know how or do not have enough time to do it...

Let's take a look at what IP is for a start!

The abbreviation IP is very common today everywhere, after the crisis and at the time of the crisis, many "retired own will", because employers did not pay wages or did not want to do it. It doesn't matter ... The main thing at this moment, many people, out of the hopelessness of the situation, began to "wiggle their brains" where to get money ?, what to live on? what to eat? etc. .d. And many tried to make money on what they knew how and in order not to break the law and not be afraid of persecution by supervisory authorities, they formalized their actions in a legal way by registering IP.

Why Sole Proprietor and not LLC?

What is an IP? An individual entrepreneur (individual entrepreneur) is an individual endowed with the rights of a legal entity but without forming a legal entity, having the right to engage in entrepreneurial activities (buy, sell, provide services, and even engage in production, construction, etc.), hire employees and etc.

Here's how Wikipedia defines it: Individual entrepreneurs- individuals registered in the manner prescribed by law and carrying out entrepreneurial activities without forming a legal entity.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of duties assigned to them by the Tax Code, are not entitled to refer to the fact that they are not individual entrepreneurs

More or less clear what is IP .....

Let's get back to the question then: "Why IP, not LLC?"

Here is the table below to answer this question:

IP or LLC? difference and difference

1. State duty for registration of IP - 800 rubles

2. Ease of registering an individual entrepreneur and opening time 6-8 working days.

3. Registered at the place of registration.

4. Bears responsibility for his obligations with all his property.

5. Does not keep accounting records, keeps a book of income and expenses.

6. Lack of cash discipline, the ability to freely dispose of the proceeds received.

7. Opening a current account for an individual entrepreneur is not a mandatory procedure, even if activities are carried out.

8. On the general regime of taxation from the received profit pays tax on the income of physical. persons 13%.

9. IP pays a fixed payment in Pension Fund. In 2011 - 16,000 rubles.

10. Money from the current account can be disposed of in any way.

11. Cannot carry out certain activities.

12. From 2012 to implement international shipping will be impossible.

13. Licenses were no longer issued for many types of activities.

14. Closing an IP is easy.

1. The state duty for registering an LLC is 4,000 rubles.

2. When registering an LLC, it is necessary authorized capital not less than 10 000 rub. (there is an option not to deposit money at the bank account or at the cash desk of the organization)

3. Registered at the location of the company. Legal address of the LLC address of the location of the LLC. (registration of one of the founders or the general director may be the address of the LLC)

4. Bears responsibility for its obligations by contributions of participants to the authorized capital, i.e. authorized capital.

5. Mandatory accounting.

6. Mandatory maintenance of cash discipline in any taxation regime.

7. As such, there is no obligation to open a current account, but without opening it it is impossible to pay taxes and make payments over 100,000 rubles. for one deal. (if the activity is 0, then you can not have a cash account, because you don’t need to pay taxes).

8. Under the general regime of taxation from the received profit pays income tax of 20%.

9. Can engage in any kind of activity.

10. There are no restrictions on licensing.

11. It is more difficult to liquidate (close) an LLC.

12. LLC is more solid.

13. In an LLC, you can change the name, OKVED, taxation system, legal address(location address of LLC), composition of founders, gene. director, LLC can be bought or sold.

Based on the data in the table, it is beneficial to open an IP when you are engaged in a small (simple) business.

By the way, if you are engaged in any business and have not registered an individual entrepreneur, LLC, etc., you can get big!

For doing business without registering as an individual entrepreneur, administrative, tax and criminal liability is provided. Each of the types of liability implies its own rules for fixing a violation, drawing up documents and actually bringing to responsibility.

By Civil Code Entrepreneurial activity in the Russian Federation is an independent activity carried out at one's own risk, aimed at systematic obtaining income from the use of property, the sale of goods, the performance of services.

To confirm the conduct of activities, it is necessary to prove two circumstances: systematic and profit. Systematic activity is considered if it is carried out two or more times a year. When a citizen once sold some property or rendered a service to someone, from this he will not be considered to be engaged in entrepreneurial activity. Similarly, if a person sells goods, including systematically (that is, more than twice), but for the same money for which he bought them, or cheaper, the transactions will not be considered entrepreneurial activity. Because there is no profit.

Let's start with administrative responsibility. It is provided for by Part 1 of Art. 14.1 of the RF Code of Administrative Offenses. The possible fine is from 500 to 2000 rubles.

The decision to prosecute is made by the justice of the peace (Article 23.1 of the Code of Administrative Offenses of the Russian Federation). The case may be considered either at the place where the offense was committed, or at the place of residence of an individual (if he files a petition for consideration of the case at his place of residence). A protocol on violation, that is, conducting activities without registration, is entitled to draw up: the police, the tax inspectorate, the territorial bodies of the Ministry of Antimonopoly Policy, state inspection on trade, quality of goods and consumer protection (Article 28.3 of the Code of Administrative Offenses of the Russian Federation). In addition, a prosecutor can initiate a case on an administrative offense (Article 28.4 of the Code of Administrative Offenses of the Russian Federation). Usually, employees of one of the listed departments come to an individual with an inspection, conduct an inspection of the premises or a test purchase, find that the individual is operating illegally, that is, without registering as an individual entrepreneur, after which a protocol is drawn up.

Operating without registering as a sole trader is a continuing offence. It is possible to bring a citizen to responsibility only within two months from the date of drawing up the protocol.

Note. For the implementation of entrepreneurial activities without registration as an individual entrepreneur, administrative, tax and criminal liability is provided.

When the protocol is drawn up incorrectly, there are contradictions in it, the judge must return the document to the department by which it was drawn up for revision. Two months is enough short term, and while the protocol is being finalized, the deadline often has time to expire. If the case is not considered by the judge within two months from the date of drawing up the protocol, the judge will issue a decision to terminate the proceedings on the case of an administrative offense.

Criminal Code of the Russian Federation

Criminal liability for illegal business is provided for in Art. 171 of the Criminal Code. It occurs if, as a result of an audit conducted by the police or the prosecutor's office, it is proved that either the infliction of large damage to citizens, organizations or the state, or the receipt of income on a large scale, that is, in the amount of at least 250 thousand rubles. (Note to Article 169 of the Criminal Code of the Russian Federation).

Considering that test purchases are usually carried out for small amounts, it is unlikely that such a criminal offense will be detected in a test purchase. Cases of illegal entrepreneurship are usually discovered during the investigation of cases on the legalization of proceeds from crime. The rest of unregistered entrepreneurs should not worry about criminal liability, because to prove the receipt of income in the amount of more than 250 thousand rubles. difficult, so the police usually open cases under Art. 171 of the Criminal Code, if he does not have evidence of receiving income on a large scale.

Liability for illegal business causing damage from 250 thousand rubles. up to 1 million rubles (that is, on a large scale) as follows: a fine of up to 300 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to two years, or compulsory work for a period of 180 to 240 hours, or arrest for a period of four to six months.

For illegal entrepreneurship with causing damage or deriving income on an especially large scale, a fine of 100 to 500 thousand rubles is provided. or in the amount of the salary (other income) of the convicted person for a period of one to three years, or imprisonment for up to five years with a fine of up to 80 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to six months. Damage or income exceeding 1 million rubles is considered especially large.

If a citizen is brought to criminal responsibility for the first time, and even positively characterized by neighbors, at the place of work, is not a malicious violator of public order, then most likely he will be awarded only a fine.

Owners of residential premises, renting them out, must keep in mind that for renting out residential premises to be held criminally liable under Art. 171 of the Criminal Code is impossible, regardless of the amount of rent that the investigator can prove. This was reported Supreme Court RF in the Decree of the Plenum of the RF Armed Forces dated November 18, 2004 N 23.

tax code

In the Tax Code, liability for activities without registration is provided for in two articles at once: 116 and 117. For evading registration with the inspection, a fine of 10 percent of the income received, but not less than 20 thousand rubles, is threatened. In the case when the activity was carried out for more than 90 calendar days, the fine will be 20 percent of the amount of income, but not less than 40 thousand rubles. (Article 117 of the Tax Code of the Russian Federation). For violation of the deadline for registration with the inspection, the fine will be 5 thousand rubles. or 10 thousand rubles, if the delay is more than 90 calendar days (Article 116 of the Tax Code of the Russian Federation). Only one of the articles can be punished. Let's see when each of them applies.

A citizen must register with the inspection before he begins to receive income from activities. Therefore, the periods of delay for the application of the above articles should be counted from the moment of the first proven case of receipt of proceeds. According to Art. 116 will be fined if an application for state registration is submitted before the tax audit report is drawn up, but later than the day the first revenue is received. If, as of the date of drawing up the tax audit report, the application has not yet been submitted, liability arises under Art. 117 of the Tax Code.

In addition to the fine for the lack of state registration, inspectors have the right to charge additional taxes by calculation. A failed merchant will be charged additional personal income tax and contributions to extra-budgetary funds. And if in the region where the individual entrepreneur works, the activity is transferred to UTII, and the activity of the entrepreneur falls under this regime, then instead of income tax, controllers will calculate UTII. Penalties for late payment will be added to the amount of taxes calculated by the inspectors. In addition, a fine of 20 percent of the amount of additionally assessed taxes and penalties is established for non-payment of taxes (Article 122 of the Tax Code of the Russian Federation).

Note. In addition to the fine for the lack of state registration, inspectors have the right to charge additional taxes by calculation, as well as set penalties and a fine for their late payment.

Taxes and fines individuals collected in court according to the rules provided for by the Code of Civil Procedure, in a court of general jurisdiction. So the decision of the controllers or the protocol alone is not enough, the perpetrator will pay the fine only on the basis of a court decision.

We pointed out possible sanctions that threaten individuals who carry out activities without registration. The final verdict depends on the situation, the facts and the decision of the court. The most effective method of protection against inspectors is not to let them into your territory, especially if the activity is carried out by a citizen at home. Inspectors have the right to enter the residential premises only by a court decision. But inspectors can get information about the conduct of illegal activities not only during the audit. Of course, there is the possibility of an accidental visit, but it is small. Basically, controllers come after receiving messages from the businessman's competitors or complaints from offended buyers. Tax inspections collect information about unregistered entrepreneurs. Having accumulated information, they can appoint an on-site inspection, inspect the premises and territories used to generate income. Other departments (police, prosecutor's office, Rospotrebnadzor) will come to check an unregistered entrepreneur, most likely in connection with complaints received by deceived buyers.

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 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)
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. As a 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 can also be presented by creditors for obligations not related to the implementation of entrepreneurial activities (on causing harm to the 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 the objects of commercial activity, can be inherited and 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 law commercial activities two groups of subjects can be involved:

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 fulfillment 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 in voluntary 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 to declare the individual entrepreneur bankrupt and to open 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.

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.