Individual entrepreneur: basic concepts. Who is the individual entrepreneur? Rights and obligations of an individual entrepreneur What is an IP and

To profit from their labor and at the same time remain clean before the state individual by law Russian Federation, is registered with state bodies either by creating an enterprise or by obtaining the status of an individual entrepreneur. This procedure is established by the Civil Code of the Russian Federation and federal law"O state registration legal entities and individual entrepreneurs. Making a profit without going through such procedures will lead to the imposition of penalties and other sanctions.

What is individual entrepreneurship is considered in detail in the legislative acts of the Russian Federation.

An individual entrepreneur is an individual who conducts business and has passed state registration in the manner prescribed by law without education legal entity.

From the moment of receipt of registration forms, the work that is carried out by an individual entrepreneur for the purpose of making a profit is regulated by the same parts. Civil Code Russian Federation, as for legal entities, however, the processes of work and interaction with counterparties and other market participants are simplified.

Aspects of Entrepreneurship:

• allows you to work and receive financial profit legally;
• expands the range of possibilities;
• imposes a certain responsibility;
• from the moment of state registration, an individual officially begins to conduct business, which means that delays and excuses can no longer be allowed.

As in any business, doing business as an individual entrepreneur has its advantages and disadvantages.

Positive aspects of passing the procedure of state registration of IP:

1. Registration of an individual entrepreneur is easier than the establishment of a legal entity (regardless of the legal form of the latter).
2. The owner solves the tasks of an individual entrepreneur independently, the state does not regulate bookkeeping for such persons in a special manner, accounting policy etc.
3. The entrepreneur himself manages the activity, without resorting to hiring a director.
4. Cash disciplines for individual entrepreneurs are simplified in comparison with enterprises. The expenditure of funds from an individual entrepreneur is directed at the discretion of the person, with the exception of cases when taxable income is reduced due to the expense.
5. Reporting to the Federal Tax Service and other government agencies requires less labor when filling out and submitting.
6. Does not require strict paperwork.
7. It is not necessary to draw up a business plan to receive borrowed funds.
8. Fewer side claims state structures on the organization of work, lower penalties, fewer inspections than legal entities.
9. The ability to use state support programs (different for individual regions, the nuances should be clarified in the structures of the subject of registration).
10. The right to conclude foreign economic contracts, as with legal entities.

Despite the positive aspects, an entrepreneur is the same responsible status as the founder has when creating a legal entity.

But everything does not end on some positive aspects, there are also disadvantages, which rarely anyone thinks about at the beginning of activity.

1. It will not be possible to work with all customers, since for counterparties cooperation with an individual entrepreneur carries great risks, in case of non-compliance with obligations by the latter.
2. In the event of bankruptcy and a large amount of credit obligations, debt collection occurs from the property of such an individual.
3. There is a list of activities that an individual entrepreneur is not entitled to engage in.
4. There is a restriction on hiring workers, their number is stipulated by the requirements for the chosen tax regime.
5. Sole proprietors are required to pay monthly insurance premiums regardless of whether he is already retired or not.
6. Obligations to provide reports to state bodies, including tax authorities, within the established time limits.

Despite all the nuances of activity in the status of an individual entrepreneur, this is the only legal way do business without organizing an enterprise.

When filing and compiling tax reports without violating the deadlines, maintaining accounting and engaging in legal activities, there will be no problems with government agencies.

Everything that passes through the organs state power always supported by legislative acts, the concept and activities of individual entrepreneurs are no exception.

The main laws and codes that a novice businessman is guided by in his activities:

1. Federal Law "On State Registration of Legal Entities and Entrepreneurs".
2. The Tax Code of the Russian Federation and the laws of the region of Russia in which state registration was carried out.
3. Law on Licensing of Certain Activities and sectoral regulations, such as tourism legislation, if necessary.
4. Federal Law "On".
5. Federal Law No. 209 dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation”.
6. Labor Code - when using the labor of hired workers.
7. Federal Law No. 54 of May 22, 2003 “On the use of cash registers and cash settlements, as well as using plastic cards”.

The activity of an individual entrepreneur, despite the simplicity in comparison with legal entities, still imposes on an individual a lot of responsibilities in accordance with the specified regulations Russian legislation.

Some types of activities are subject to additional regulations, information about what other laws you need to study the entrepreneur receives when choosing his OKVED code.

Each entrepreneur is an independent person, and he has the right to choose the taxation system, based on his own convictions, and, if necessary, voluntarily change it in the manner prescribed by law.

A change in the tax regime for individual entrepreneurs may occur automatically due to the excess of the norms allowed by the current regime.

In total, the tax code defines 5 modes under which an individual entrepreneur can work:

1. OSNO (general taxation system) - involves maintaining a full-fledged accounting, paying income tax, filling out a large number of tax returns. This gives the entrepreneur the opportunity to commercial activity without restrictions, refund VAT and engage in all types of activities, except for those that are generally prohibited in the country or for individual entrepreneurs.
2. USN (simplified taxation system). It also has a number of difficulties in terms of accounting, while it turns out to be easier than OSNO. Within the framework of the simplified tax system, an entrepreneur can choose 2 options for the tax base: 6% of the total turnover or from 5 to 15% (the rate is determined by the laws of the subject of the Russian Federation in which the activity is carried out) from income minus expenses. In this case, there are some restrictions.
3. UTII (imputed tax). It can be applied by some individual entrepreneurs for certain types of activities by the state. In this case, taxation will be determined by the rate established by the state using coefficients. There are restrictions in the mode, so it is used by entrepreneurs less often than others.
4. patent system. Most often used by entrepreneurs involved in trade to the end consumer and the provision of services to the population. The tax in this case is fixed, accounting is limited to filling in the book of income and expenses. It has a strict framework, in terms of income, state and OKVED.
5. ESHN. Suitable only for agricultural producers.

Individual entrepreneurs have the right to apply several forms of taxation simultaneously, for certain types of activities. This allows you not to exceed the limits established by law on the simplified tax system and the patent, and to avoid restrictions on doing one or another type of business.

Due to the fact that individual entrepreneurship is a simplified form of state registration of a business, it has a number of limitations. May be applicable to all entrepreneurs or depending on the chosen taxation system.

OKVED involves the division of all types of activities into 4 groups:

• permitted - all entrepreneurs and legal entities can engage in them without additional restrictions and approvals;
• licensed - you can work in the field of these codes only by obtaining a special license from the relevant state bodies;
• prohibited - types of activities that can be carried out by a limited number of enterprises (most often the public sector);
• not licensed, but requiring additional permits - you can conduct activities on these OKVED only after obtaining permits from regulatory authorities (for example, a sanitary station for catering), available for registration of individual entrepreneurs.

Prohibited activities that, regardless of the form of taxation, individual entrepreneurs cannot engage in:

• production and wholesale alcoholic products;
• manufacturing drugs, psychotropic and pharmaceutical preparations;
• sale of electricity to the civilian population;
• space activities (flights);
• activities in the segment of non-state pension insurance and investment funds;
• employment of citizens of the Russian Federation abroad;
• establishment of security firms and provision of related services;
• transportation by air;
• conducting expert examinations in the field of industrial safety;
• activities aimed at managing hydrometeorological or geophysical processes;
• production and distribution of explosives and pyrotechnic products;
• storage, manufacture, sale and development of ammunition, weapons and constituent parts, including chemical;
• development and production of aviation equipment and dual-use equipment, its repair and maintenance.

You will need to obtain a license before starting work for the following activities:

1. Pharmaceutics.
2. Sale of tobacco products.
3. Private detective activity.
4. Transportation by land or sea transport, etc., if provided by law.

Depending on the form of taxation, restrictions on work may also be imposed.

Table 1. Restrictions on the activities of individual entrepreneurs based on the tax base chosen during registration

* According to UTII in the Tax Code of the Russian Federation, there are a number of additional restrictions, among them the size of retail premises should not exceed 150 sq. m, the number of cars in the fleet for individual entrepreneurs providing transportation services cannot exceed 20 units.

It is preferable for an individual entrepreneur to decide on the types of activity and form of taxation before passing state registration. Restrictions on certain OKVED will not allow you to operate within the law and obtain the necessary certificates, and for violation of these parts of the law, criminal liability is provided.

If everything is decided with the types of activities and the form of taxation, then the entrepreneur must undergo the procedure of mandatory state registration, for this, the following are submitted to the registration authority:

1. Application of the established form.
2. Passport of a citizen of the Russian Federation or a foreigner (with translation).
3. Tax identification number.
4. And other forms established for certain categories of individuals.

Within 5 days after the submission of a complete package of papers, if the entrepreneur has no claims from state bodies, he receives a certificate of state registration, and information about it is entered in the register, where all data about the individual entrepreneur will be stored until the termination of activity.

An individual, regardless of citizenship, who has reached the age of majority and is recognized as capable can become an individual entrepreneur. For foreigners, it is mandatory to have documents confirming the legal grounds for being on the territory of the Russian Federation (TRP or a permanent residence permit).

In some cases, IP status can be obtained by persons under the age of 18 if they are recognized by the authorized bodies as adults ahead of schedule, as a result of marriage or with permission from their parents or other legal representatives (guardians).

Individual entrepreneurs, as well as legal entities, have the right to use the labor of hired workers. In order to get a legal opportunity to hire people to perform work, an individual entrepreneur (the requirements were in effect until 2017) must go through the registration procedure as an employer in pension fund, FFOMS and FSS, having received the relevant certificates.

Since 2017, an individual entrepreneur is obliged only for the employment of the first employee submit information to the FSS that he has started labor Relations with an individual. This must be done within the time limits established by law - 30 calendar days. Otherwise, fines are provided for 90 days of delay - 5,000 rubles, over - 10,000 rubles.

The sequence of actions for registering an employee for an individual entrepreneur does not differ much from the standard procedure for enterprises of other forms of ownership:

Accept a package of documents from the future employee, which includes:

• Passport of a citizen of the Russian Federation, or alternative, for foreign citizens. The employment of foreigners implies the execution of an extended package, with the application of permit forms, as well as the passage of additional procedures, including in the FMS;
• SNILS;
• employment history;
• diploma of education and certificates (if required for the performance of work).

If an individual has not previously been employed, registration of SNILS and work book is an obligation of the individual entrepreneur, as the first employer for such an employee:

1. Accept an application for registration in the state.
2. Draw up an employment or civil law contract (used only for one-time work, in this case registration of a work book is not required).
3. Issue an order for admission to the state and the beginning of the performance of labor duties.
4. Create an employee profile.
5. Not later than a week from the date of signing the employment contract, make an entry in the work book.

If the employee has not worked for 5 days and quit, you can not make an entry in the labor force.

IP Termination

In cases where an individual entrepreneur decides to end his business activities, he must close the IP in accordance with the procedure established by law. The procedure for termination of entrepreneurship, as well as registration, is regulated by the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”. The procedure is determined by Art. 22.3 of the said act. In cases of forced termination of activity or death of an individual entrepreneur, registration authorities are guided by the data received from public institutions, courts or notaries.

Concerning voluntary order, then the individual entrepreneur must submit the following documents to the structures:

1. Application made in in due course.
2. A payment confirming the payment of the state duty.
3. Evidence that he filed Required documents to the pension fund.

Until the formalization of the discontinuation entrepreneurial activity an individual retains the obligation to pay statutory taxes and fees, regardless of whether the business is conducted or not, so it should be borne in mind that such completion of work is unacceptable for the individual entrepreneur.

Conducting activities and receiving financial benefits from it in Russia without going through state registration procedures is an illegal form of earnings. At the same time, the formation of an enterprise is a complex and lengthy process. If the type of economic activity allows, then most individuals choose to register as an individual entrepreneur. The opportunities obtained in this case are slightly less than those of legal entities, and there are no claims from the authorities and order.

Private business is carried out by registering an individual as an individual entrepreneur. The main difference of this type of business is that there is no need to register a legal entity. At the same time, a private entrepreneur has the same advantages and rights. But taxes and reporting for the state of emergency are simplified.

Until 2005, businessmen running their own business were called private entrepreneurs. Further, the concept of PE lost its legal force, and today they are called Individual Entrepreneurs. Any citizen has the right to register his business with the local body of the Federal Tax Service of Russia.

In the case of statelessness, a person who wants to register as an individual entrepreneur in the territory of the Russian Federation must have a residence permit. Registration of an entrepreneur takes place at the place of residence.

List labor activity practically unlimited. The main thing is that it does not contradict the law.

There are several aspects that IPs cannot deal with:

• weapon;
• drugs;
• explosives;
• alcohol;
• electricity;
• employment of Russian citizens abroad.

The remaining activities are at the complete disposal of the entrepreneur. Some areas of business have their own characteristics. For them, it is necessary to obtain a special permit, license or join special organizations. For example, for educational activities.

When deciding to register own business and to participate in market relations, you should not think about what is better than a state of emergency or an individual entrepreneur. They are just different terms for the same concept. General terms registration, taxation and doing business are the same for all entrepreneurs.

Almost anyone can open their own business if they follow the rules of registration and doing business.

First of all, pay attention to the list of required documents:

1. Passport and its copy.
2. TIN certificate and a copy.
3. Application for registration.
4. Receipt for payment of state duty.

In the case of providing a complete package of documents, the process of registering an individual entrepreneur begins.

Persons entitled to conduct business activities in the territory of the Russian Federation include:

• citizens of the Russian Federation over 18 years old;
• citizens of the Russian Federation over 16 years of age, subject to obtaining permission from official representatives;
• citizens of foreign countries with a residence permit.

After going through the entire procedure, the entrepreneur receives a certificate of OGRNIP and an extract from the USRIP. IP registration is carried out without the formation of a legal entity.

Self employed and individual entrepreneur: there is no difference between them. Any citizen and foreigner who has a residence permit can register his own business and conduct commercial activities, earning income and investing in the development of small business in Russia.

IP benefits

The Government of the Russian Federation is doing everything possible to promote the development of small businesses. The procedure for filing documents has become easier since 2011, the same applies to the termination of business activities.

The main benefits of IP include:

• simplification of registration;
• simplification of the business liquidation process;
• the ability to manage their profits;
• the seal is placed only on documents of strict accountability and in accordance with the requirements of regulatory legal acts;
• exemption from paying taxes on commercial property;
• simplified host. accounting;
• simplification of submission of external reports;
• the entrepreneur himself makes all the decisions;
• you can open divisions without registering with the Federal Tax Service;
• income is not taxed;
• the ability to conduct business with a non-cash account;
• when paying taxes under the system UTII entrepreneur the right not to report their income.

Small businesses are in a very advantageous position. PE and IP - what is the difference - in this case it does not matter. Registration of entrepreneurial activities gives advantages to entrepreneurs and greatly facilitates the conduct of commercial activities.

Along with the advantages, doing private business has its own characteristics.

These nuances can have an impact and become an unpleasant surprise for the future businessman:

• the main difference between an individual entrepreneur and legal entities is that he bears responsibility for financial obligations with his personal property;
• restrictions in the choice of the field of activity;
• prohibition of obtaining licenses for certain types of business;
• there are a number of companies and enterprises that refuse to cooperate with individual entrepreneurs because of the need to pay VAT (provided that the individual entrepreneur is on the USNO);
• the possibility of partnership is excluded;
• the business is managed personally by the entrepreneur without the possibility of transferring responsibility to a third party;
• even if no business was conducted during the year, contributions are still deducted based on the minimum wage;
• accounting becomes more complicated when doing business on common system taxation.

Familiarize yourself with all the features of running a private business before registering your business. Choice tax system, type of activity, organization of working time and a number of other details need to be considered and analyzed.

Having a clear idea of ​​all the advantages and disadvantages of entrepreneurship, you can competently organize your business, avoiding difficulties and getting more profit.

In 2019, a new status has appeared for people who profit from the sale of goods and services. Now such persons are called "Self-Employed Citizens". The main condition here is the conduct of regular commercial activities. Any type of income, other than renting out personal housing, must be registered with the tax office.

The consequences of doing business without proper registration with the accounting authorities:

1. A fine of up to 300 thousand rubles when doing business illegally.
2. Imprisonment up to 6 months.
3. With especially large incomes, the fine increases to 500 thousand rubles.
4. The term of imprisonment in the case of receipt of income over 1.5 million rubles is up to 5 years.

Despite the fact that it is impossible to find out how an individual entrepreneur differs from a state of emergency, in any case, entrepreneurial activity must be formalized in accordance with legal system RF. This will help avoid problems with the tax service.

Timely registration, receipt required licenses for doing business and paying taxes guarantees stable income and opportunities for professional growth.

Comparison of PE and IP

Today, at the legislative level, any individual who conducts commercial activities is called an individual entrepreneur. But you can call him a private entrepreneur, and a businessman, and a businessman. These concepts are also true and do not contradict reality. The only difference is that PE is the official name for entrepreneurs in Russia until 2005. Individual entrepreneurs, respectively, began to be called entrepreneurs after 2005.

In some cases, a citizen does not have the right to be called either an individual entrepreneur or an emergency.

Here are some reasons:

• a minor under the age of 18 cannot register as an individual entrepreneur. Exclusion of persons over 16 years of age, with the permission of official representatives;
• you cannot register with the Federal Tax Service again if you are already registered there as an individual entrepreneur;
• it is forbidden to conduct entrepreneurial activities if this citizen is deprived of such a right on the basis of a court decision;
• if an individual was declared bankrupt less than a year ago;
• as well as persons who had a criminal record under certain articles of the Criminal Code.

In any case, registration with the federal tax authorities and registration of commercial activities by an individual gives him the status of an individual entrepreneur.

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 superior leader 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 branches of 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 1917 revolution, 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” was adopted, which marked the beginning of 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 the prescribed manner without forming a legal entity.

The right to carry out such activities have:

• citizens of the Russian Federation who have reached the age of 18, if their legal capacity has not been limited in court;
• 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, such type of activity as individual entrepreneurship cannot be registered by municipal employees and civil servants.

Duties and responsibilities

An individual entrepreneur, in the same way as a commercial legal entity, conducts economic activity at its own discretion and bears full personal and financial responsibility within the limits of the 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 belong to the category of 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.

An individual entrepreneur is an individual who conducts commercial activities independently after state registration with the tax service. Consider what rights a citizen has in this status, what duties are assigned to him, as well as the advantages and disadvantages of registering an individual entrepreneur.

The concept of "entrepreneurial activity" in the case of an individual entrepreneur, according to the law, involves working with a profit for himself personally.

An entrepreneur with this status can organize almost any type of business, excluding those that are allowed to be implemented only by organizations, namely:

• create, supply, repair special equipment for the Armed Forces and weapons;
• engage in security activities;
• manufacture and sell alcohol;
• be an insurer;
• provide banking services and many others related to finance (pawnshops, private pension funds, investment funds);
• produce medicines, chemicals.

There are other types of businesses that are inaccessible to individual entrepreneurs due to their scale: space development, nuclear power. Any commercial activity should not be subject to the Criminal Code of the Russian Federation.

If an individual entrepreneur decides to work with goods for children, food, provide cosmetic or hairdressing services, permits will be required from supervisory services - fire, educational, consumer, environmental. Sometimes a permit is not enough, a license is also needed. This applies to pharmaceutical, educational, medical activities, transportation areas various types transport.

We register IP

Who can become an IP

According to the Civil Code of the Russian Federation, almost every capable citizen can be an individual entrepreneur when he reaches 18 years of age.

A minor will be able to register an IP with the official guarantee of parents or guardians (from the age of 14) or after marriage (from the age of 16).

In addition to age, there are other restrictions in obtaining the status of an individual entrepreneur. Military, state and municipal employees cannot register their enterprise. Specialists public sector without special powers (teachers, health workers, psychologists, etc.) are allowed to open individual entrepreneurs.

Who else can not become an individual entrepreneur:

• citizens deprived of the right to conduct commercial activities, by a court decision;
• merchants declared bankrupt;
• persons with an open criminal record or under investigation.

Anyone who has been forced to close a business by a court verdict can open a new business only a year after that. It is possible to create an individual entrepreneur after the bankruptcy procedure in five years. It is also not forbidden to register if the conviction is extinguished. But a merchant with a criminal record will not be able to start a business that is related to education, sports, as well as cultural, socially significant activities.

Another important point. If you have already registered an IP, you cannot open another one until you close the first one. If you wish to engage in other activities, you can make changes to the Unified State Register (EGRIP) by indicating new codes from the OKVED list.

Rights and obligations of IP

The definition of IP includes an officially registered natural person providing services without education commercial structure. An individual entrepreneur has rights and obligations. These include:

If an individual entrepreneur has changed data (name, address, type of activity), he must report this to tax service, off-budget funds, other supervisory bodies.

Advantages and disadvantages of IP

Five pluses and five minuses of IP

Before opening an individual entrepreneur, it is worth evaluating all the advantages and disadvantages of this form of business.

The main advantages of IP are:

1. The ability to change the type of activity without closing the enterprise.
2. Fast and hassle-free registration with a small state duty (800 rubles).
3. Ease of reporting, relatively low tax burden.
4. Rare, in comparison with legal entities, inspections by supervisory authorities, much lower fines.
5. Receipt of benefits (“tax holidays”, reduction of tax rates for certain taxation regimes), state subsidies.

For beginners, independent swimming in the ocean of business, open an IP - the best way. Then you can expand and acquire the status of a legal entity.

The main disadvantages of such entrepreneurship include:

1. Conducting activities without forming a legal entity, at your own peril and risk. The entrepreneur is liable with personal property, even that which is not used in commerce.
2. Mandatory payment of contributions to off-budget funds, regardless of income.
3. The inability to sell or re-register the IP, as well as come up with a beautiful, memorable name. The company is named after the owner.
4. The complexity of working with large partners - mega-corporations do not consider such partnerships to be very prestigious.
5. Certain restrictions on business scaling, income, number of employees, and opportunities for obtaining loans.

If a merchant makes a profit without state registration, he is threatened with penalties, administrative, tax or even criminal liability.

If an entrepreneur has accumulated loans and debts in excess of half a million, and is overdue in payments by more than three months, he will be declared bankrupt. The enterprise will be closed, and the personal property of the entrepreneur will be put up for auction. In the best case scenario, it will be possible to conclude an amicable agreement with creditors indicating the timing of debt repayment.

To avoid possible fines and other problems, an individual entrepreneur must know the intricacies of tax, pension, and antitrust laws. Ignorance of them will not exempt from punitive sanctions in case of non-fulfillment. Additionally, an entrepreneur should open a bank account, order a seal. This is not required, but it can make things a lot easier for your business.

The question, what is IP, is incorrect. IP is not what, but who. This is an individual entrepreneur - a person who, according to the law:

1. At his own risk carries out the economic activity chosen by him in order to benefit from it;
2. Registered in this capacity in government agencies;
3. Did not form a legal entity.

It is difficult to argue with the first point, but there are nuances with the second and third.

So, you are tired of "working for your uncle" - a picky boss, strict discipline. You have decided to become your own master. And they have already filed an application. Well, let's see what it threatens you with.

Do I need to register an IP?

It depends on who is studying what. If you are a programmer, designer, artist, copywriter, journalist, accountant, repair apartments, cars, computer technology, a taxi driver in your own car, you rent out your housing, you don’t have to think about it too much. Your work is not related to the need to rent or buy an office, workshop, other real estate and land, a place in the market or in a store and sign contracts with enterprises and organizations, you are unlikely to be identified by the police or tax office. There are now millions of "unrecorded" entrepreneurs.

But remember, now you are your own serf. Leaving with official work and choosing the path of an entrepreneur without registration, you lost:

1. The right to rest - now you will work not from eight to five with two days off, but all your free time from sleep;
2. Public health care and sick pay;
3. Paid vacation - you can leave, of course, any day, but they won’t give you business;
4. A retirement pension in old age, if you have not yet earned it;
5. The ability to apply to law enforcement agencies and the court if clients deceive you;
6. The right to travel abroad - many countries require proof of income to obtain a visa;
7. The possibility of obtaining a loan in many banks for the same reason;
8. If the police detain you for any reason, the first question will also be: what do you live on? And when it turns out that on income from unregistered business activities, the court has the right to withdraw these incomes from you (if it proves), objects of activity, force you to pay tax and bring you to administrative and even criminal liability.

Many, going into illegal business, simultaneously become registered with the labor exchange. At the same time, they receive unemployment benefits in addition to earnings for a year, and they can be treated free of charge in a state hospital. logical exit. But ... it is he who is described in the article of the Criminal Code "Fraud".

Convinced, I'll go to register

Well, you managed to do it quite easily. Most likely in one day. Today it is generally possible through the Internet. Let's find out how much your position has changed.

State registration as an individual entrepreneur has somewhat improved your position in paragraphs 2), 4) - if you pay insurance premiums in good faith, you will earn pension and sick leave. But, since no one knows how much an individual entrepreneur actually earns, insurance premiums are calculated for you on the assumption that you receive the minimum salary established by law in a given region. The amount of pensions and sick leave will be corresponding.

And in paragraphs 6), 7), 8) there are very significant changes. The police now have no complaints against you, the documents are in order. Entrepreneurs get visas even better than employees. Loans are provided by many banks. Now you can enter into contracts with organizations, rent real estate and equipment, open your own store, workshop, atelier or cafe, hire workers. You can freely dispose of your earnings, count the tax according to the simplified system - only 9% on dividends, and if you switched to UTII - generally keep records of income only for yourself. Almost no bureaucracy.

But there is one but. Do you know why in America PEs (private entrepreneurs) are even billionaires, owners of newspapers, steamships and factories, while in our country IP is mostly small, even micro-business? And everything that is larger -. The fact is that individual entrepreneurs are responsible for the debts formed in the course of doing business with all personal property. And the members of the legal persons in such a case lose their right to it.

That is, if the IP fails, its property will be described by bailiffs. Alas, this is the fate of so many small businesses. However, there is a lifeline. Article 446 of the Code of Civil Procedure prohibits the confiscation of the only housing, if it is not purchased with a mortgage, a personal plot, a supply of provisions, ordinary household items and those used for professional activities, and some others. A car and a garage, a second apartment, luxury items, money in bank accounts will inevitably be taken away. If they are issued to you, of course, they will be found.

An individual entrepreneur does not have the right to obtain licenses for the sale of potent poisons, certain medicines, and alcoholic beverages. Many paying companies do not want the services of an individual entrepreneur because of the conflict of taxation systems, leading to the fact that the "big" company actually pays this tax for the entrepreneur. An individual entrepreneur has the right to switch to, but then he will pay more to the treasury, he will be forced to keep double accounting, which greatly complicates the workflow. Without special education, such accounting cannot be mastered on your own, you will have to spend money on an accountant.

IP can't lead with anyone joint business. He must conduct all business personally; he has no right to hire a director even during his vacation. That is, he cannot rest or be treated, leave without stopping the company. All documents for him to sign will have to be brought to the clinic. Payments in social funds An individual entrepreneur is obliged to do it all the time, even if there was no activity at all in the reporting year or the entrepreneur was seriously disabled and could not do it physically. In 2011, the amount of such a payment for an entrepreneur amounted to 16,160 rubles. A little, if they are, where to get. And if temporarily there is no place?

For individual entrepreneurs, issuing an invitation to enter the Russian Federation for their foreign partners is much longer and more difficult than it is for legal entities. faces. Much longer for individual entrepreneurs and the procedure for obtaining entry into the border zone.

Or maybe it's better to become a society?

By virtue of what has been said, it is clear: a person should register as an individual entrepreneur if he takes only the first steps in entrepreneurship, does not understand anything in accounting, has chosen a simple, completely non-risk type of business. And in the future, he is not going to expand his business. As soon as a little experience is gained, it is necessary to close the IP activity, in return (LLC). Although it was better to do it right away.

In this society, however strange it may sound, you can be sole member. In the CIS countries, unlike most of the rest of the world, the law allows this. That is, the same entrepreneur, but with where great opportunities and at the same time with a sharply limited liability compared to an individual entrepreneur. You can nominate yourself CEO or, conversely, hire another person for this position and go to a resort to relax. If necessary, invite partners-participants to the society. You will transfer to yourself the amounts of payments to insurance funds sufficient to accrue the maximum pension in the future and solid payments for sick leave. Straw laying does not interfere.

When the company's property is sold, you will lose it, but nothing more. The property of the company can be completely legally removed from its balance sheet in anticipation of the collapse. Instead or in parallel, open as many new companies as you like. Papers, however, will have to be written a little more, but not by much. But this is a separate conversation.