→ Sole proprietor what to do. What types of IP activities are allowed in Russia

Sole proprietor what to do. What types of IP activities are allowed in Russia

Having decided to go into self-employment, the first thing to do is to determine the type of activity (VD) that bring the maximum profit. The chosen occupation obliges compliance relevant requirements.

In some cases, registration of IP may not be enough, and the organization of a legal entity will be required. Also, an indication of the type of activity according to the all-Russian classifier is necessary at the time of registering a business with the Federal Tax Service.

It is better to choose the right directions at the very beginning, before starting work, so as not to waste time making changes in the future.

Main and additional

Russian legislation, the number of types of IP activities not limited. When registering and registering for tax purposes, you must specify one main type, the rest will be considered additional.

Isolation of the main VD also requires statistics for a more convenient classification of IP. In addition, the selected code is important for the FSS, since it determines the injury rate.

There are no obligations in reality to engage in all these areas. But to carry out activities, information about which is not listed in the register, the entrepreneur is not in the right.

When adding to the list, it is important to consider that some activities are possible only with the permission of special services or with a license. If there will be no actual work on them, such species do not need to be indicated.

You can switch from one registered view to another. There is no need to always stick to the main activity. Temporary cessation of work on the main type is also not prohibited.

  1. Advertising services.
  2. Consulting and legal support.
  3. Publishing and printing.
  4. Organization of entertainment events.
  5. Personnel selection.
  6. Wholesale trade.
  7. Various types of creative activity.
  8. Transportation using cars.
  9. Retail sale of certain types of goods.

Requiring consent and permission

In some areas of business, in order to get started, you first need get permission from a number of regulatory authorities, which check the level of workplace safety, the likelihood of harm to employees and consumers.

The technical condition of the premises and the implementation of sanitary standards are subject to control. The permission to start a business is issued by relevant service: sanitary and epidemiological, fire inspection, Ministry of Emergency Situations, city administration, urban planning and architecture department, etc.

Until they are ready from all the necessary regulatory organizations, the IP cannot start work.

The group of activities requiring permission and approval includes such directions, How:

  1. Retail food products.
  2. Organization of public catering (cafes, restaurants, bars, canteens, etc.).
  3. Food production (bakery, sausage shop, smokehouse, etc.
  4. Manufacture of consumer goods.
  5. Entertainment services that involve the possibility of injury (shooting range, paintball club).
  6. Cosmetic services, hairdressers, manicure rooms, SPA-salons and other beauty services.

Licensed

There are VDs that you can deal with only after receiving the appropriate license. Activities subject to licensing are controlled by federal laws.

To obtain a license, you must complete set of conditions concerning the parameters of the premises used, the technical equipment, the availability of the necessary documents, the skill level of the performers.

The list of all types of activities available to individual entrepreneurs, for which a license is required, consists of 50 items.

They include:

  1. Private security, search service.
  2. Transportation of passengers.
  3. Manufacture of certain medicines and medical equipment.
  4. Medical activity.
  5. Services in the field of education.
  6. Activities related to hydrometeorology or geophysics.
  7. Work related to military or aviation technology.
  8. Activities involving the storage, transportation and use of flammable and chemical agents.
  9. Retail sale of excisable goods (alcohol, tobacco).

Forbidden

For certain types of work for individual entrepreneurs it is worth ban. These include branches of the military and chemical industries, activities in the field of economics and finance, as well as everything that can threaten people's lives.

If an entrepreneur wants to work in one of the listed areas, it is necessary to organize a legal entity that has a different list of powers and obligations, unlike an individual entrepreneur.

  1. Production and wholesale of alcohol.
  2. Distribution of weapons and ammunition (cartridges, spare parts).
  3. Creation, testing and repair of military equipment.
  4. Activities in the field of space exploration.
  5. Production and storage of explosives.
  6. Work on the sale of electricity.
  7. Activities related to drugs.
  8. Organization of non-state pension and mutual investment funds.
  9. Activities in the banking sector.
  10. Anything related to gambling.
  11. Media on television and radio.
  12. Passenger and cargo transportation using air transport.
  13. An industry that harms the environment.

You can find out how to add types of IP activities in this video.

How to choose OKVED and indicate it correctly in 2018

To, you need to contact the Federal Tax Service. What the entrepreneur plans to do is indicated in the application using the appropriate codes from the All-Russian Classifier of Economic Activities (OKVED). For initial registration, it is necessary to have the code of one main VD, but it is better to immediately enter additional ones.

An updated classifier has been in force since 2018, therefore, from January 1, activity codes must be taken from it. The classifier is structured by sectors of the economy, each section is under a certain Latin letter.

The code itself is made up of 6 numbers. The first two designate the class to which the activity belongs, the next two define the group, the rest the subgroup and species. In the application, it is enough to indicate the first 4 digits of the selected code, then specific directions included in one group will be automatically included.

In the future, the entrepreneur can replace or add new OKVED codes. To do this, you need to submit an application to the tax office again, making changes to the types of activities does not require payment of state duty.

Responsibility

An individual entrepreneur is responsible for the timeliness and accuracy of the mandatory information provided about the IP in the Federal Tax Service. OKVED codes refer to mandatory information.

If an entrepreneur is engaged in activities, information about which is not recorded in the USRIP regarding this individual entrepreneur, the data about him is not reliable. Or if the start of this activity occurred before the corresponding change was made to the register, the IP data was not entered in time.

According to the law, registration of changes is given three days. For such violations of IP, only an administrative fine of 5,000 rubles threatens. No other measures are provided for entrepreneurs engaged in work not specified in the registration documents.

But non-compliance with the requirements of the regulatory authorities in the case of certain types of activities are issued severe fines and possible suspension of work until the violations are corrected. The absence of a compulsory license generally means that the work is illegal and may face criminal liability.

popular business

Since an individual entrepreneur, unlike legal entities, bears full financial responsibility with their personal property, entrepreneurs who have chosen this form of organizing their business are trying to choose the type of activity that requires minimal investment.

Lending and investment are not widely available for individual entrepreneurs. Complex production involves expensive equipment, higher requirements for the premises, for the level of special training of personnel, and strict safety rules.

Therefore, most often, entrepreneurs start with retail trade, the provision of personal services and small-scale production.

  1. In the wake of import substitution propaganda, it has become popular to open small shops offering farm products.
  2. Bread is always the most demanded product, so in all cities there are private bakeries and pastry shops.
  3. Today, a huge number of goods can be bought via the Internet. The most favorable prices for those who buy, albeit in small, but wholesale lots. This allows you to make resale profitable. Retail sale of non-food products is the most common type of activity among individual entrepreneurs.
  4. Increasingly, people are willing to pay for comfort, most urban residents no longer rely on their own strength in many everyday situations. Hence the growing interest of entrepreneurs in providing services such as repair and cleaning of premises, installation of furniture and equipment, delivery of goods, etc.

With the opening of IP, many are just starting to do business. Perhaps the main task of a novice entrepreneur is to choose the right type of activity. The law allows you to try your hand at different areas without wasting time on numerous re-registrations.

Each businessman, in turn, must take a responsible approach to the issue of obtaining the necessary permits, timely payment of taxes and reporting.

The selection of activities is described in this video.

Unexpectedly for me, it turned out to be popular, brought a considerable number of questions. They were answered in the comments, but since the topic is interesting to many, apparently, it makes sense to write for everyone.

What types of activities can be engaged in a sole trader?

In principle, according to the Civil Code, an individual entrepreneur can do everything that commercial organizations are generally allowed to do. But other laws impose some restrictions, mainly on activities that require licensing.

So, an individual entrepreneur cannot engage in:

  • Production and sale of alcohol
  • Manufacture and sale of weapons, ammunition, military equipment
  • The production and sale of pyrotechnics related to the 4th and 5th class (so that you understand - the fourth is such pyrotechnics that can calm a gaping citizen at a distance of up to 20 meters, for example, professional fireworks. The fifth is when fragments and / or a shock wave are present, that is, for example, a grenade used for festive purposes)
  • Development, production, testing and repair of aviation equipment
  • Banking activities
  • All kinds of asset management in the securities markets (including cannot create mutual funds, non-state pension funds, etc.)
  • Organization and conduct of gambling
  • Private security activities
  • For some reason - the sale of electricity
  • Manufacturing of medicines

What can I say about this list? In addition to alcohol, I didn’t really want to. However, I didn’t really want alcohol either, alcohol is a harmful thing. Even though it's delicious.

Okay, let's continue.

Maybe everything else that is permitted by law.

And how are these types of activities prescribed when registering an IP?

Basically the question looked like this: whether it is necessary for an individual entrepreneur to prescribe the scope of activity during registration - because one project can be said to be design, and the other is something like a catering point in a shopping center. Can one individual entrepreneur do both?

The types of activities of an individual entrepreneur during registration are prescribed, if I am not mistaken, ten, and then comes the phrase “as well as any other activity not prohibited by law” or something like that.

As a rule, the first two or three types of activity are written by those that a person is really going to do, and the rest are some frequently encountered, commonly used ones, in reserve. Some 51.70 - "Other wholesale trade", 52.61 - "Retail trade by orders", 52.61.2 - "Retail trade carried out through teleshops and computer networks", etc.

Therefore, no matter how bizarrely the types of activities recorded during registration are combined, this is legal and normal. Moreover, there is nothing wrong with doing something not specified during registration - if, again, it is allowed by law.

The only problem that may arise in this case is if you come across a picky counterparty who will require you to extract from the Unified State. the register of individual entrepreneurs, will not see there the type of activity that you are going to do with it and will start asking stupid questions.

But even in this case, if you answer the questions correctly, the problem can be solved.

Can an individual entrepreneur import goods from abroad?

Yes maybe. But. But! But!!!

  • Imported goods will be subject to VAT.
  • Importing goods from abroad is a foreign economic activity. And foreign economic activity is, guys, a sea of ​​documents and REGULAR, regular scheduled tax audits

At the same time, any logistics company, in addition to the actual delivery of goods from abroad, will also offer customs clearance. And goods can be bought inside Russia from a Russian legal entity, there will be no foreign economic activity.

It is only desirable to make sure that logisticians issue invoices from a normal organization, not from a one-day business. They love it.

Such, in a nutshell, are the cases, comrades.

03May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

  • What are the types of activities according to OKVED;
  • What type of activity to choose;
  • How to add and change the type of IP activity;
  • What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity in which the individual entrepreneur is engaged.

Taxation by type of activity is presented in the table:

Tax regime

Prohibited activities of IP

Basic system of taxation

Simplified taxation system

Banking;

Insurance services;

Non-state pension funds;

Investment organizations;

Work with securities;

activity of pawnshops;

Production of excisable goods;

Extraction and sale of minerals;

gambling establishments;

Lawyer activity

Patent taxation system

Almost all types of activities that are aimed at the production of something other than: the production of business cards, pottery, the production of sausages, the production of clothes and shoes

A single tax on imputed income

Currency exchange;

gambling establishments;

Production and sale of excisable goods;

Extraction, production and sale of precious metals and stones;

Extraction and sale of minerals;

Banking;

Management activities;

Communication services;

Retail trade type of activity trade in objects of art, antiques;

Tour organization

Agricultural tax

Everything except agricultural production

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to off-budget funds for oneself, and this must be taken into account when choosing a favorable tax regime.

What are IP contributions for yourself? These are your contributions to medical and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income in excess of the limit.

Summing up the choice of the most favorable taxation regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

  • If there are workers, then their number;
  • Which region of the Russian Federation do you belong to;
  • The taxation system used by your future partners and clients;
  • The area of ​​the trading floor;
  • The use of transport in transportation, etc.

Considering the issue of taxes, it is impossible not to touch on the topic of the so-called “tax holidays”, which have come into effect since 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve the exemption of individual entrepreneurs from paying any tax, lowering the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for granting "tax holidays":

  • Your type of activity is the production of goods, scientific work or social activity;
  • You are registering an IP for the first time;
  • IP exists no more than two years;
  • Your region is included in the list of regions of the Russian Federation where this benefit has been introduced and your IP was registered after the adoption of the law in your region on “tax holidays”;
  • You use USN or a patent.

It should be borne in mind that the regional authorities have the right to introduce certain restrictions regarding the number of employees, the maximum income per year, and the activities of the IP.

Do they confirm the type of activity of the IP

We will not torment you and immediately say that. The main direction of the activity of the IP is fixed during its registration, when the businessman enters the number of the activity in the USRIP, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to apply to the tax office with an application for a change in the direction of activity in order to secure the change.

Why do it? You must receive payment for services rendered and manufactured products strictly according to the business activity code declared in the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will be taxed at 13% of personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and complexity of work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the FSS in the current year without overpaying if the percentage differs from the previous year.

How to change and add an IP activity type

The enterprise develops along with the market, and now you are no longer doing what you used to, which means that you need to think about changing OKVED. It's easy, now we'll take a closer look at how to do it.

To begin with, you will have to generate a number for a new type of activity, and then fill out an application for a change in the direction of activity.

To do this, follow these steps in sequence:

  • Go to the subsection “Registration of individual entrepreneurs” on the resource of the Federal Tax Service;
  • Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed out after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate the OGRNIP and. The second sheet is for recording a new line of business. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory.

Now you need to collect the missing documents for the tax.

These include:

  • Passport;

If you are sending a trustee to the tax office, then attach a notarized power of attorney and your representative's passport.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the IP.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side lines of business to the existing list. To do this, fill in only the lines for the auxiliary areas of activity of the IP on the second page in the P24001 form. The third page should be completed only if you want to exclude any type of activity.

Individual Entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYuL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but in fact having many of the rights of legal entities. For individual entrepreneurs, the rules of the civil code governing the activities of legal entities are applied, except when separate articles of laws or legal acts are prescribed for entrepreneurs. ()

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

Fine from 500 to 2000 rubles

In case of gross violations or when working without a license - up to 8,000 rubles. And, possible suspension of activities up to 90 days.

From 0.9 million rubles for three years, and at the same time the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles

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

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

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

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

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

From 30.5 million rubles

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

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

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

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

penalties

If you are only late in paying (but not providing false information), then there will be penalties.

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

Licenses

Some types of activities an individual entrepreneur can only engage in after obtaining a license or permissions. The licensed activities of individual entrepreneurs include: pharmaceutical, private detective, transportation of goods and passengers by rail, sea, air, and others.

An individual entrepreneur cannot engage in closed activities. Such activities include the development and / or sale of military products, the circulation of narcotic drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages have also been banned. An individual entrepreneur cannot be engaged in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. being an insurer); activities of banks, investment funds, private pension funds and pawnshops; tour operator activity (travel agent can); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (realization is possible) and some others.

Differences from legal entities

  • The state duty for registration of individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
  • An individual entrepreneur does not need a charter and authorized capital, but he is liable for his obligations with all his property.
  • An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
  • An individual entrepreneur does not have cash discipline and can dispose of the funds in the account as he pleases. Also, the entrepreneur makes business decisions without logging. This does not apply to work with KKM and BSO.
  • An individual entrepreneur registers a business only for himself, unlike legal entities, where registration of two or more founders is possible. Sole proprietorship cannot be sold or re-registered.
  • An employee of an individual entrepreneur has fewer rights than a hired worker of an organization. And although in the Labor Code, organizations and entrepreneurs are equated in almost all respects, there are still exceptions. For example, when an organization is liquidated, a mercenary is required to pay compensation. When closing an individual entrepreneur, there is such an obligation only if it is spelled out in the employment contract.

Appointment of a director

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

All this, however, does not make the people to whom some powers are delegated directors. A large legislative base on rights and obligations has been developed for directors of organizations. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, and with all his property he himself is responsible for any other actions of third parties by proxy. Therefore, issuing such powers of attorney is risky.

Registration

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

Sole proprietors can be

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

OKVED codes for an individual entrepreneur are the same as for legal entities

Required documents for registration of an individual entrepreneur:

  • Application for state registration of an individual entrepreneur (in 1 copy). Sheet B of Form P21001 must be completed at the tax office and given to you.
  • Copy of TIN.
  • A copy of the passport with a residence permit on one sheet.
  • Receipt of payment of the state duty for registration of an individual entrepreneur (800 rubles).
  • Application for the transition to the simplified tax system (if necessary).
An application for registration of an individual entrepreneur and other documents can be prepared online in a free service.

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

You must provide documents:

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

2) Extract from the Unified State Register of Individual Entrepreneurs (EGRIP)

After registration

After IP registration it is necessary to become registered with the pension fund and the Compulsory Health Insurance Fund and obtain statistics codes.

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

taxes

IP pays a fixed fee to the pension fund for the year, 2020 - 40,874 rubles + 1% of income over 300,000 rubles, 2019 - 36,238 rubles + 1% of income over 300,000 rubles. A fixed contribution is paid regardless of income, even at zero income. To calculate the amount, use the IP fixed payment calculator. In the same place, the CSC and the details of the calculus.

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

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (with OSNO). Another difference is that only entrepreneurs can apply PSN. Also, IP does not pay 13% of personal profit in the form of a dividend.

The entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit accounting reports (only the balance sheet and income statement apply to it). This does not exclude the obligation to keep tax records: declarations of the USN, 3-NDFL, UTII, KUDIR, etc.
An application for the simplified tax system and other documents can be prepared online in a free service.
Of the inexpensive programs for individual entrepreneurs, one can single out with the possibility of submitting reports via the Internet. 500 rubles / month. Its main advantage is ease of use and automation of all processes.

Help

Credit

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

  • An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but they do not allocate profit there. Patent and UTII are especially opaque in this matter; these systems do not even have income records. USN "Income" is also unclear, because it is not clear how many expenses. USN "Income-Expenses", ESHN and OSNO most clearly reflect the real state of the IP business (there is a record of income and expenses), but unfortunately these systems are used less frequently.
  • An individual entrepreneur himself (unlike an organization) cannot act as a pledge in a bank. After all, he is a natural person. The property of an individual can be pledged, but it is more difficult legally than a pledge from an organization.
  • An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, leaving everything, etc. And if in an organization you can change the director and founders at the click of a finger, then an individual entrepreneur in this case can only close, and terminate the loan agreement or go to court. IP cannot be reissued.

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

Subsidy and support

In our country, hundreds of funds (state and not only) provide advice, subsidies, soft loans for individual entrepreneurs. In different regions - different programs and help centers (you need to look). .

Some commercial organizations also offer their discounts and promotions. Online accounting Elba for newly created IP is now the first year as a gift (free of charge).



Rice. Number of individual entrepreneurs per 10,000 population

Experience

Retirement experience

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

Pension

Under current legislation, an individual entrepreneur will receive a minimum pension, regardless of how much he pays to the FIU.

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

Since 2016, if a pensioner has the status of an individual entrepreneur, then he will not have pension indexation.

Insurance experience

The insurance period for the FSS goes only if the entrepreneur voluntarily pays social insurance contributions (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur. It is accepted only for employees. IP, unlike the director, does not apply to mercenaries.

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

Maternity can only be received by a woman entrepreneur and only on condition of voluntary insurance in social insurance. .

Allowance up to one and a half can be received by any businessman, regardless of gender. Either in RUSZN or in the FSS.

IP leave is not allowed. Because he has no concept of working time or rest time, and the production calendar does not apply to him either.

Sick leave is only for those who are voluntarily insured with the FSS. Calculation based on the minimum wage, the amount is insignificant, therefore, in social insurance, it makes sense to insure only mothers for maternity.

closure

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

IP closing happens in the following cases:

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

Databases for all IPs

Contour.Focus website

Partially free Contour.Focus The most convenient search. It is enough to enter any number, surname, name. Only here you can find OKPO and even accounting information. Some information is hidden.

USRIP extract on the website of the Federal Tax Service

For free Federal Tax Service database EGRIP information (OGRNIP, OKVED, PFR number, etc.). Search by: OGRNIP / TIN or full name and region of residence (patronymic name is not required).

Bailiffs Service

For free FSSP Learn about enforcement proceedings for the collection of debts, etc.

With the help, you can keep tax records on the simplified tax system and UTII, generate payments, 4-FSS, Unified settlement, SZV-M, submit any reports via the Internet, etc. (from 325 r / month). 30 days free. On first payment. For newly created IPs now (free of charge).

Question answer

Can I register on a temporary basis?

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

Can an individual entrepreneur register himself for work and make an entry in the labor himself?

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

Can an IP have a name?

An entrepreneur can choose any name for free, which would not directly conflict with the registered one - for example, Adidas, Sberbank, etc. In the documents and in the plate on the door, there should still be an IP full name. He can also register a name (register a trademark): it costs more than 30 tr.

Is it possible to work?

Can. At what you can not report at work that you have your own business. It does not affect taxes and fees in any way. Taxes and fees of the FIU must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two sole proprietorships?

IP is just the status of an individual. It is impossible to become an IP twice at the same time (get this status if it already exists). TIN is always the same.

What are the perks?

There are no business benefits for the disabled and other privileged categories.

In this article, you will find out which IP activities entitled to exercise; how to correctly specify IP activities when registering, so as not to be refused; what mandatory requirements are established for certain types of IP activities; what tax regimes are suitable for certain types of IP activities.

Before registering an individual entrepreneur, you need to find out what activities an entrepreneur can engage in.

What types of economic activity is the IP entitled to carry out?

An individual entrepreneur has the right to engage in almost any business, with the exception of those activities that can only be carried out by organizations.

  • private security activities (an individual entrepreneur in the role of a bodyguard is not allowed under our laws);
  • activities related to weapons and military equipment (IP will not be able to supply weapons and repair military equipment);
  • production and trade in alcohol;
  • production of medicines;
  • activities related to trafficking in drugs and psychotropic substances;

as well as other specific activities (nuclear energy; insurance; clearing activities; activities related to the protection of state secrets; space activities; production of aviation equipment, etc.).

All of these activities are not available for IP. Organizations in various organizational and legal forms (LLC, PJSC, etc.) have the right to engage in them, provided that the organization meets the requirements established by law.

Types of IP activities for which a license is required

For certain types of activities, an individual entrepreneur must obtain a special permit - a license. Otherwise, entrepreneurship will be illegal, and individual entrepreneurs may be held liable, up to criminal.

An IP license must be obtained for occupation, medical, educational activities, and other activities.

We considered the issue of licensing business activities in detail.

In what cases should an individual entrepreneur notify about the start of entrepreneurial activity?

With regard to the following types of activities, individual entrepreneurs are required to notify the authorized body of the start of entrepreneurial activity. The notification must be made after the registration of the IP, but before the start of the relevant type of activity. Otherwise, the entrepreneur may be fined.

These activities include:

hotel services; repair and tailoring of footwear, clothes; photo studio services, and baths; retail and wholesale, etc. In all these cases, Rospotrebnadzor must be notified of the commencement of activities. In some cases, it is necessary to notify Rostransnadzor (at the beginning of travel agency activities), Rostrud (in the production of personal protective equipment) and other authorized bodies. You can read more about the procedure for notification of the commencement of activities, types of activities and authorized bodies.

What tax regimes are suitable for certain types of IP activities?

Since 2013, when this regime became voluntary, entrepreneurs have the right to apply the general taxation system (OSNO) in relation to any type of their activity. However, for many entrepreneurs, OSNO is not suitable. Too much reporting, complex accounting of income and expenses, relatively high tax burden. Therefore, entrepreneurs choose a special regime - the simplified tax system, UTII or the patent system (there is also a special regime - a single agricultural tax for farmers).

As for the STS (simplified taxation system), it can be applied by any individual entrepreneur who meets the conditions for applying this regime. That is, any activity can be transferred to the simplified tax system if the individual entrepreneur meets the conditions for applying the simplified tax system. Small businesses with low annual incomes and a small number of employees fit these conditions. Learn more about these conditions.

With regard to UTII (single tax on imputed income), the situation is different. Only certain types of activities can be transferred to UTII. UTII can be applied to household services, retail trade, catering services, road transport, parking services and other activities. But UTII can only be applied in those territories where local authorities have introduced this regime. You can read more about this.

There are also restrictions on the types of activities in relation to.

Thus, entrepreneurs have a fairly wide margin of appreciation when choosing a taxation regime, provided that the type of activity falls under the relevant regime. Read more about the different taxation regimes, their pros and cons. Please note that until 2021, a number of activities are valid. Read more about the holidays in the article on the link provided and watch the next video.

How to correctly indicate the types of activities of an individual entrepreneur during registration?

To register an individual entrepreneur, you need to submit an application in the prescribed form, pay a state fee and attach the necessary documents. B should indicate the types of activities that the IP plans to engage in. At least one type of activity must be indicated, the maximum number is not limited.

Unfortunately, with all the simplicity of the IP registration procedure, mistakes are made that result in refusal of registration. Let's celebrate them.

Mistake 1: the types of activities of individual entrepreneurs are indicated according to the wrong OKVED.

In Russia, there are 2 OKVED - OK 029-2001 and OK 029-2007. For all their similarity, these OKVED have different goals and different classifications. For registration, apply OKVED OK 029-2001. Types of activity and codes should be specified according to this classifier. Indication of IP activity codes according to OK 029-2007 may lead to refusal of registration.

In some cases, the types of activities were partially indicated by both classifiers, which also led to a refusal to register.

Error 2: the type of activity of the IP is not specified correctly.

Such an unfortunate mistake can be made through carelessness. When filling out, a digit may be incorrectly indicated or an extra digit may be written or a digit may not be indicated. In all these cases, the registration authority may decide to refuse, since it does not have the authority to correct the inaccuracies.

You can read more about the IP registration procedure.

 

 
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