Legal status and registration of an individual entrepreneur in the Russian Federation. Legal status of an individual entrepreneur 23 legal status of an individual entrepreneur

07.08.2020

Features of the IP status

Many beginners own business ideas, entrepreneurs are faced with the choice of the organizational and legal form of this business. And as a rule, they are immediately faced with the need to compare the pros and cons of various forms of organization, and therefore with the need to determine their potential legal status when choosing one option or the other.

Legal status individual entrepreneur- this is not an entirely unambiguous question, since such a form of management as an individual entrepreneur combines the features of both legal entities and individuals.

Sole Proprietor is a natural or legal person

The first question, which is a stumbling block, is the question of whether an individual entrepreneur is an individual or a legal entity. To answer it, you need to refer to Article 23 of the Civil Code of the Russian Federation, which provides a definition for individuals conducting entrepreneurial activity. So, an individual entrepreneur is a citizen engaged in entrepreneurial activities without forming a legal entity. Thus, the current law unambiguously excludes individual entrepreneurs from legal entities.

At the same time, it is also impossible to unequivocally attribute individual entrepreneurs to ordinary citizens, since in connection with their participation in entrepreneurial activities they are endowed with specific rights and obligations.

Therefore, it would be more correct to define IP as separate category citizens (individuals) who are not legal entities and persons, but conduct entrepreneurial activities and therefore have special rights and obligations, but only in those areas that are associated with such activities, and in all others they act as ordinary citizens.

Features of the legal status of IP

As for the legal status of an individual entrepreneur, due to the duality of the position of the IP and the nature of its status is also dual - on the one hand, the IP participates in economic activity, but it does not form any economic entity. Therefore, the list of rights of a citizen who has received the status of an individual entrepreneur has its own characteristics - these are:

The most important right that gives the status of an individual entrepreneur is the right to conduct entrepreneurial activities.

At the same time, there are restrictions on available for IP, for example, IP cannot be engaged in the implementation alcoholic products or private security practice. Therefore, if you plan to start activities in such areas, you will have to.
The legal status of an individual entrepreneur does not imply the division of a citizen's property into those participating or not participating in economic activities. This has both advantages (for example, you can use a personal car to generate income) and disadvantages - in case of default on obligations to creditors in payment of debts, it is possible to seize the property of an individual entrepreneur as a natural person. person (of the same car, apartment, land) even if this property was not used in business activities.
An individual entrepreneur is obliged to pay taxes in a timely manner in accordance with, as well as pay mandatory taxes.
If there are employees, the individual entrepreneur is obliged to act as their tax and insurance agent and pay for them to the appropriate budgetary funds.
In cases of litigation against persons having the legal status of an individual entrepreneur, the first thing to do is to determine who the citizen acted at the time of the offense - as an individual entrepreneur or as an individual. Depending on the determination made, the court case is transferred either to arbitration or to a court of general jurisdiction.
In a number of regions, individual entrepreneurs receive support from local authorities authorities and receive certain benefits aimed at the development of small businesses.

Pros and cons of IP status

Naturally, the dual position of IP has both strong and weak sides Therefore, it is important to determine the advantages and disadvantages of the legal status of an individual entrepreneur.

Advantages of IP status

Expanded, in comparison with ordinary citizens, the rights and obligations of individual entrepreneurs - the right to conduct commercial activity.
Exempted from personal income tax.
Minimum costs for registration of IP status, a minimum set of documents.
Fines imposed on entrepreneurs are several times less than fines for legal entities.
Checking account and seal are not mandatory requirements for IP.
An individual entrepreneur can independently manage the income received from the business (LLCs are forced to wait for the distribution of profits).
Facilitated mode of use of property - both the individual entrepreneur and his family members can freely dispose of all available property, without division into those used in commercial activities or not.
The ability to combine entrepreneurial activity with any other forms of relationships in society as individual.

Disadvantages of IP status

An individual entrepreneur is liable for his obligations with his own property, therefore, the potential risks for citizens who are individual entrepreneurs are much higher than, for example, for participants in an LLC.
The obligation to pay taxes and submit reports for oneself, as well as the obligatory performance of the function of a tax and insurance agent for hired employees (if any).
The obligation to pay a fixed contribution to the FIU, even if there is no actual activity in the reporting period.
Restrictions on the types of activities available to individual entrepreneurs.
Subjectively, the preferences of many potential business partners are given in favor of legal entities, and not individual entrepreneurs.
If an individual entrepreneur starts a divorce process, then all property is divided equally between the spouses (unless otherwise provided by the marriage contract).

Thus, the dual legal status of an individual entrepreneur implies both advantages and disadvantages, which can both contribute to, and vice versa, interfere with the development of your business. The property liability of an individual entrepreneur, which stops many start-up entrepreneurs, in fact, should not be embarrassing if you are going to honestly and carefully conduct the business you have begun, do not try to evade your obligations and sensibly assess the risks from one or another investment option.

Individual entrepreneurs are citizens of the Russian Federation, Foreign citizens and stateless persons engaged in entrepreneurial activities in accordance with the procedure established by law without forming a legal entity. it general position on the right to entrepreneurial activity is formulated in Art. 18, 23 of the Civil Code of the Russian Federation.

It has been argued in the literature that the terms "unincorporated entrepreneur" and "individual entrepreneur" are not the same. Entrepreneurial activity as an economic phenomenon can be carried out by an individual without state registration. For example, by virtue of paragraph 4 of Art. 23 of the Civil Code of the Russian Federation, a citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Code on obligations related to the implementation of entrepreneurial activities.

In addition, some scholars include the so-called private practitioners (lawyers, detectives, notaries) among entrepreneurs without forming a legal entity. Although the current legislation does not consider notarial and advocacy activities as entrepreneurial.

However, according to paragraph 2 of Art. 11 tax codec Russian Federation(hereinafter referred to as the Tax Code of the Russian Federation), in the context of this Code, individual entrepreneurs are understood not only as individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, but also private notaries, private security guards, private detectives. This wording raises a fair question about the possibility of applying the norms of tax legislation to private practitioners without taking into account the specifics of the nature of advocacy and notarial activities. It was this question that arose in the practice of the Constitutional Court of the Russian Federation on the complaint of citizen G.Yu. Prituli, notary.

According to the Constitutional Court of the Russian Federation, the analysis of the disputed provision in normative unity with other provisions of Art. 11 of the Tax Code of the Russian Federation indicates that some intersectoral concepts, including the concept of "individual entrepreneurs", are used in a special meaning exclusively for the purposes of this Code. Moreover, in the group of subjects of tax relations, united by the generic concept of "individual entrepreneurs", private notaries are included along with individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. Therefore, a systematic interpretation of the disputed provision allows us to conclude that the legal status of private notaries is not identified with the legal status of individual entrepreneurs as individuals engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (Article 23 of the Civil Code of the Russian Federation). This is consistent with the Fundamentals of the legislation of the Russian Federation on notaries, according to which notarial activity is not an entrepreneurship and does not pursue the goal of making a profit.

The following conclusion of the Constitutional Court of the Russian Federation is also interesting: the assignment of private notaries as subjects of tax obligations to the same group with individual entrepreneurs follows from the peculiarities of the status characteristics of private notaries. In particular, in the decisions of the Constitutional Court of the Russian Federation of May 19, 1998 and December 23, 1999, it is noted that the activities of notaries and lawyers engaged in private practice are special legal activity, which is carried out on behalf of the state, which predetermines the special public law status of notaries (lawyers).

However, a certain similarity of the status of public law characteristics of notaries and lawyers does not exclude, in the opinion of the Constitutional Court of the Russian Federation, the possibility of the legislator applying socially justified differentiation in legal regulation tax relations in relation to these categories of self-employed citizens.

Thus, the definition of individual entrepreneurs given in the Tax Code of the Russian Federation has a special terminological meaning, and those contained in paragraph 2 of Art. 11 norms-definitions are intended for use solely for taxation purposes. Independent regulatory value - as a norm of direct action - par. 4 p. 2 art. 11 of the Tax Code of the Russian Federation does not have. This is the general conclusion of the Constitutional Court of the Russian Federation on the complaint of a private notary.

In theoretical terms, the figure of an individual entrepreneur raises a number of fundamental questions.

First, it is necessary to comprehensively assess the proposal to consider as individual entrepreneurs individuals engaged in entrepreneurial activities without state registration. Indeed, from an economic point of view, such activity is entrepreneurial, since it meets all the necessary properties.

Secondly, such activity is illegal; missing state registration business entity. The legal regime of illegal entrepreneurship gives rise to various legal consequences. The Civil Code of the Russian Federation (clause 4, article 23) does not allow these persons to refer, in relation to transactions concluded by them, to the fact that they are not entrepreneurs. Similarly, the Tax Code of the Russian Federation considers persons engaged in entrepreneurial activities without state registration to be taxpayers.

The logic of the legislator is clear here: on the one hand, to protect the private interests of the party in a civil law transaction, on the other hand, the public interests of the state through the collection of a tax (levy).

In turn, administrative and criminal legislation establishes measures of legal liability for illegal entrepreneurship. Yes, Art. 171 of the Criminal Code of the Russian Federation provides for criminal liability for illegal entrepreneurship, i.e. carrying out entrepreneurial activities without registration or without a special permit (license) in cases where such a permit (license) is mandatory, or in violation of the terms of licensing, if this act caused large damage to citizens, organizations or the state or is associated with the extraction of income on a large scale.

In the light of the foregoing, the following conclusions can be drawn. Entrepreneurship - as already mentioned, is an economic and legal concept. The economic nature of entrepreneurial activity is complemented legal form. From the standpoint of the law, entrepreneurship must comply with the requirements of the law. Otherwise, it (entrepreneurship) is illegal with all the ensuing consequences.

Therefore, when characterizing legitimate entrepreneurship (clause 1, article 2 of the Civil Code of the Russian Federation), two criteria should be distinguished - subjective and subjective. Using the subjective criterion, the legislator directly pointed out the need for state registration of persons engaged in entrepreneurial activities. Without registration (as well as without a license), such activities are illegal. Moreover, a legal entity simply does not exist outside of state registration. There is also no figure of an individual entrepreneur without proper registration.

In relation to illegal entrepreneurship, in our opinion, it is correct to use the phrase "a person engaged in entrepreneurial activity without state registration."

It is hardly possible to agree with the statement that the activities of private practitioners are entrepreneurial. One of the weighty arguments is the legal position of the Constitutional Court of the Russian Federation on the public legal status of lawyers and notaries.

The legal capacity of an individual entrepreneur is the next important issue. The legal capacity of an individual means to be a subject of law. In the literature, it is widely believed that the legal capacity of an individual entrepreneur is universal. At the same time, scientists who share this point of view refer to Art. 23 and 49 of the Civil Code of the Russian Federation. By virtue of paragraph 3 of Art. 23 of the Civil Code of the Russian Federation, to entrepreneurial activities of citizens carried out without forming a legal entity, the rules of the Code, which regulate the activities of legal entities that are commercial organizations, are accordingly applied, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

The question of the legal capacity of individual entrepreneurs is not simple. First, if we compare legal entities with individuals (citizens), then the volume of legal capacity of collective entities is much less than the volume of legal capacity of individuals. Moreover, in this comparative plan, all legal entities must have special legal capacity, since they are created for the implementation of certain purposes.

Secondly, comparing the legal capacity of legal entities, one can distinguish between universal and special legal capacity. The Civil Code of the Russian Federation (Article 49) also distinguishes between general and special legal capacity. By general rule commercial organizations have general legal capacity. The exception is unitary enterprises, as well as other types of organizations provided by law.

The same conclusions can be extended to the legal capacity of individual entrepreneurs. An individual is a carrier of universal legal capacity. At the same time, individuals engaged in entrepreneurial activities without creating a legal entity are endowed with special legal capacity.

In practice, this means that an individual entrepreneur has the right to engage in only those types of activities that are indicated in the registration certificate. The certificate must indicate the full and exact name of the activities.

At the same time, we believe that our proposal on the special legal capacity of individual entrepreneurs does not correspond to the rules (norms) of the Civil Code of the Russian Federation and special laws. From the point of view of the Code and certain laws adopted in its development, the legal capacity of persons engaged in entrepreneurial activities without forming a legal entity is of a general (universal) nature, since it is equated with the legal capacity of commercial organizations. Thus, there is a discrepancy between doctrinal opinion and the letter of the law on the issue at hand.

The authors of the commentary to the Civil Code of the Russian Federation (under the editorship of Prof. O.N. Sadikov) contrast the universal legal capacity of an individual entrepreneur and the special legal capacity of the head of a peasant (farm) economy. We believe that there are no grounds for such opposition to legal capacity.

The head of a peasant (farm) economy, being an individual entrepreneur, has general legal capacity. This conclusion is confirmed by certain provisions of the Federal Law of June 11, 2003 No. 74-FZ "On the Peasant (Farmer's) Economy". In our opinion, it is necessary to distinguish between the status of the head of a peasant (farm) economy and the status of an individual entrepreneur. Article 17 of the said Law lists the powers of the head of the farm, in particular, he organizes the activities of the farm; acts on behalf of the farm without a power of attorney, including representing its interests and making transactions; issues powers of attorney; carries out employment in the farm of workers and their dismissal; organizes accounting and reporting of the farm; exercise other powers determined by agreement between the members of the farm. In other words, the head of a peasant (farm) economy is a body of a farm, which is not endowed with the right of a legal entity. On the other hand, the head of a peasant (farm) economy is an individual entrepreneur, and therefore he carries out any type of entrepreneurial activity based on the goals of establishing the economy. In this capacity, the head of the farm does not conduct his own individual entrepreneurial activity, separate from other members of the farm. Its activity (as well as the activity of the members of the economy) is subordinated to the general goal of the formation of the economy.

This conclusion can be reached by analyzing the relevant norms of the current legislation. But in theoretical terms, we again repeat the thesis: the legal capacity of individual entrepreneurs should be special, taking into account the nature of the activity. The scope of the rights and obligations of an individual entrepreneur does not affect the determination of the type of legal capacity. Equally, it does not affect the establishment of the type of legal capacity and cases of its restriction.

The legal capacity of an individual entrepreneur may be limited in cases and in the manner established by federal law. By virtue of paragraph 3 of Art. 55 of the Constitution of the Russian Federation, the rights and freedoms of a person and a citizen may be limited by federal law only to the extent necessary to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense and security of the state. The Civil Code of the Russian Federation (clause 2, article 1) states that civil rights may be limited by federal law. Comparing the norms of the Constitution of the Russian Federation (clause 3, article 55) and the Civil Code of the Russian Federation (clause 2, article 1), one can really come to the conclusion that the scope of civil rights of subjects from the point of view of the Code can be limited by other regulatory legal acts.

The Supreme Arbitration Court of the Russian Federation tried to eliminate this textual contradiction, pointing out that "since, according to Article 55 of the Constitution of the Russian Federation and paragraph 2 of Article 1 of the Civil Code of the Russian Federation, civil rights can be limited only on the basis of a federal law, it should be borne in mind that others regulations, published after the entry into force of the first part of the Civil Code of the Russian Federation and restricting the rights of the owner, are not subject to application. "The literature notes that it is incorrect to eliminate such a contradiction in the decision of the Supreme Arbitration Court of the Russian Federation. There are other ways, methods of elimination.

An individual is recognized as an individual entrepreneur if he is fully capable (Article 21 of the Civil Code of the Russian Federation). Minors aged 16 to 18 can engage in entrepreneurial activities only with the consent of their parents, adoptive parents or trustees (clause 1, article 27 of the Civil Code of the Russian Federation). Upon reaching the age of 16, minors are also entitled to be members of cooperatives in accordance with the laws on cooperatives (Article 26 of the Civil Code of the Russian Federation).

In theoretical and practical terms, it is interesting the question of the possibility of adult citizens, limited in capacity due to the abuse of alcohol and drugs, to engage in entrepreneurial activities. By virtue of Art. 30 of the Civil Code of the Russian Federation under the restriction of legal capacity should be understood as the deprivation by the court of a citizen of the right to perform the following actions without the consent of the trustee:

Sell, donate, bequeath, exchange, buy property, as well as make other transactions on the disposal of property, with the exception of minor household transactions;

Receive directly wages, pension and other types of income (royalty, remuneration for discoveries, inventions, etc.). Any other restrictions on the capacity of a citizen Art. 30 of the Civil Code of the Russian Federation does not contain, i.e. civil law does not prohibit these persons from engaging in entrepreneurial activities. Moreover, the consent of the trustee is not required here.

Individuals engaged in entrepreneurial activities without forming a legal entity have the right to use hired labor. The former Law of the RSFSR "On Enterprises and Entrepreneurial Activities" (clause 3, article 2) prohibited individual entrepreneurs from using hired labor.

Individual entrepreneurs have the right to engage in any type of activity, except for those prohibited by law. Engaging in certain types of activities requires the entrepreneur to have a special permit (license) or a qualified certificate. The list of these species should be determined only by law (clause 1, article 49 of the Civil Code of the Russian Federation). The Federal Law "On Licensing certain types activity", which regulates the relations arising between the federal executive authorities, executive authorities of the constituent entities of the Russian Federation, legal entities and individual entrepreneurs in connection with the licensing of certain types of activities in accordance with the list provided for in paragraph 1 of Art. 17 of this Law. The named Law does not apply to the types of activities, the list of which is given in Art. 2 of the Licensing Act. Licensing of these activities is carried out in accordance with special laws.

Licensing is considered in the literature not only as a type of powerful public activity. Licensing is the way (method) state regulation entrepreneurial activity.

The public law assessment of licensing is not affected by the rule of paragraph 1 of Art. 49 of the Civil Code of the Russian Federation. It is unlikely that under the influence of civil law norms, relations in the field of licensing can acquire a civilistic connotation. The issuance of a license (special permit) is a legal fact, on the basis of which various kinds of legal relations arise, including administrative and civil ones.

It should be noted that individual entrepreneurs, including the heads of peasant (farm) enterprises, have some advantages over other organizational and legal forms of entrepreneurship. Let's start with paying taxes and fees. Individual entrepreneurs pay income tax in the manner and amount determined by the Tax Code of the Russian Federation for individuals (citizens). For this group of taxpayers, a single tax rate is set - 13%. Features of the calculation of tax amounts by individual entrepreneurs and other persons engaged in private practice are provided for in Art. 227 of the Tax Code of the Russian Federation. These rules differ significantly from the provisions of the Code dealing with corporate income tax.

In the field individual entrepreneurship a simplified taxation system is applied, accounting and reporting. It (the system) is used for small businesses - organizations and individual entrepreneurs.

In accordance with paragraph 1 of Art. 861 of the Civil Code of the Russian Federation, settlements with the participation of citizens that are not related to their entrepreneurial activities can be made in cash (Article 140) without limiting the amount or by bank transfer. In turn, settlements between legal entities, as well as with the participation of citizens, related to their entrepreneurial activities, are made in a non-cash manner, unless otherwise provided by law. However, at present there are no restrictions or prohibitions on settlements with the participation of citizens-entrepreneurs in cash. The Bank of Russia has set the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction (the indicated amount is subject to change).

Recovery of property and funds from the accounts of individual entrepreneurs is carried out only in court.

There are other advantages and benefits that make it very attractive to use in business an individual form of entrepreneurship. Therefore, it is hardly possible to recognize as convincing the opinion of some scientists and practitioners on the abolition of the individual form of entrepreneurship.

What are the features of the legal status of an individual entrepreneur? Many people planning to start their own business are faced with the choice of its organizational and legal form. Let's consider what advantages and disadvantages does the status of an entrepreneur have, as well as what you need to know before proceeding with its official registration?

The right of citizens to engage in entrepreneurial activity is enshrined in the Civil Code of the Russian Federation (Article 23).

Any capable citizen of Russia over 18 years of age has the right to organize activities whose purpose is the systematic extraction of profit. That is, become an entrepreneur.

From what moment does the legal status of IP arise? Please note that the status of an individual entrepreneur appears only after official registration. Accordingly, the legal status comes from the moment the federal tax service issues the certificate of registration as an entrepreneur to the applicant. Entrepreneurial activity without registration on the territory of Russia is prohibited and punishable by law.

The right of citizens to engage in entrepreneurial activity is enshrined in the Civil Code of the Russian Federation.

Registration of IP status

Currently, registering as an individual entrepreneur with the federal tax service and obtaining the appropriate certificate is quite simple. The best way to do this is through the public services portal.

Find the section "Registration of legal entities and individual entrepreneurs" on the portal. Fill out the form provided by the portal. You will also need to upload scanned documents - a copy of the passport and receipts for payment of the state fee.

You can also check the status of an individual entrepreneur through the electronic register of legal entities. To do this, you will need to enter the TIN of the entrepreneur or his full name, indicating the region. Such a service is sometimes necessary for counterparties to check the details of the entrepreneur, or for the businessman himself to find out whether his registration was successful or, vice versa, whether the termination of the status has come into effect.

Sole Proprietor is a natural or legal person

Consider the features of the legal status of IP. Let's start with how an entrepreneur differs from a legal entity. Often the question is: To whom are individual entrepreneurs closer - to legal entities or to individuals?

The answer to this question is quite simple - an individual entrepreneur is not a legal entity and has rights and obligations that are different from it, but at the same time it has specific differences from an individual. IP is a special status that implies a specific taxation regime, the risk of loss and loss of property, and some other features.

Features of the status of an entrepreneur

Consider what constitutes the civil law status of an individual entrepreneur:

The legality of the IP status is confirmed by the presence of official registration with the tax service. Entrepreneurial activity conducted without official registration is prosecuted by law.
The legal personality of citizens engaged in the systematic extraction of profit stems from the fact that they have property rights - the right to benefit from their own property, as well as from the right guaranteed by the Constitution to apply their own knowledge and skills for self-realization.
The income of an entrepreneur is in no way limited by law, as well as his right to use any property that is in civil circulation for profit.
In case of losses due to the fault of commercial organizations or authorities, the entrepreneur has the right to apply to court of Arbitration for their reimbursement.
The legal status of an individual entrepreneur allows you to conduct business personally, and also allows you to hire employees (from 5 to 250 people, depending on the size of the enterprise).
In accordance with the requirements of Russian legislation Individual entrepreneurs cannot engage in certain sectors of the economy:
- production and retail alcohol;
- insurance;
- banking;
- investment funds;
- non-state pension funds;
- security activities, production and circulation of weapons (ammunition);
- television and radio broadcasting;
- space industry.
Entrepreneurs operate at their own risk. In the event of loss or bankruptcy, they are liable with personal property (with the exception of a few categories of property). The following are not subject to withdrawal:
- the only living space (however, this does not apply to mortgages);
- items for personal use;
- property necessary in professional activities;
- breeding animals and seeds, even if not used in the main activity;
- money in the amount necessary to support the family (living wage), as well as food.

An individual entrepreneur is not a legal entity and has rights and obligations that are different from it, but at the same time it has specific differences from an individual.

Other IP rights

Russian legislation gives individual entrepreneurs a number of rights and privileges. We have named some of them in the previous section, but also note that:

Individual entrepreneurs do not pay personal income tax (for more details on taxes, see the relevant section).
The activities of the IP are counted in the length of service.
An entrepreneur is also entitled to work under an employment contract (except for a number of “prohibited” positions). He can also act as a founder of a legal entity, participate and create public organizations.
The right to use the seal and the current account, but also the right to refuse them.

Responsibilities of individual entrepreneurs

However, in addition to rights and benefits, entrepreneurial activity implies a number of specific duties, the failure to fulfill which will necessarily entail problems.

Payment of taxes and mandatory insurance payments several times a year, including for hired employees.
Submission of financial statements within the time limits established by law.
It is forbidden to combine entrepreneurial activity with state and municipal service. If a former entrepreneur plans to enter a state or municipal service, proof of the completion of his independent activities will be a certificate of the absence of the status of an individual entrepreneur. You can also issue this document on the official website of the tax service.
The status of an individual entrepreneur is not inherited, however, a businessman has the right to transfer to his heirs all the property and means of production necessary for work.

How self-employed people pay taxes

Highly important question concerning the legal status of individual entrepreneurs is the payment of taxes and mandatory payments. First, let's look at what categories of taxes and contributions are required. They can be conditionally divided into 3 categories:

Income tax (instead of personal income tax). The amount depends on the tax regime.
Pension and health insurance. The amount of these payments is fixed. Pension - 26645 rubles + 1% of income if it exceeds 300 thousand rubles. Medical - 5840 rubles.
Transport and land tax in the presence of the specified property are paid according to the rules for individuals.

A very important issue regarding the legal status of individual entrepreneurs is the payment of taxes and mandatory payments.

Simplified taxation system

The most profitable and therefore common taxation system for individual entrepreneurs is the simplified tax system., the so-called "simplification". In this case, income tax is paid either at the rate of 6% of the income or at the rate of 15% of the working capital. An entrepreneur on a “simplified” system does not pay personal income tax and VAT, but pays insurance and personal income tax in the amount of 13% for his employees.

Taxation according to UTII

The imputed activity tax is calculated using a formula based on the basic income and activity rate, as well as the inflation rate. It is 15% of imputed income. Under this taxation regime, personal income tax and VAT are also not paid, and 13% is paid from the income of employees.

Filling out a payment order

What status of the IP payer should be indicated when filling out a payment order? Due to the fact that the legislation very strictly regulates the scope of paying taxes and other obligatory payments, errors in filling out are unacceptable. Remember that individual entrepreneurs indicate the code "08" when making payments to the Pension Fund and the Social Insurance Fund, "02" when paying personal income tax.

Also note that IP pays personal income tax for employees. What status should be specified then? With contributions for employees - "09". Since 2018, the status of an individual entrepreneur in payments on the simplified tax system is indicated by the code "09". The status is indicated in the topmost line of the payment order in the "101" field.

How often do you have to pay taxes

Individual entrepreneurs pay taxes 4 times a year - by quarters. For the first - in April, for the second - in July, for the third - in October, for the fourth - in the first months next year. Also, before April 30 (sometimes the deadline can be postponed for several days due to holidays and weekends), you need to submit a tax return.

The most common case of loss of IP status is the refusal of the citizen himself to engage in entrepreneurship and the submission of an appropriate application.

How can I lose the status of an individual entrepreneur

Loss of IP status is possible in several situations. The most common is the refusal of the citizen himself from doing business and filing an appropriate application. Cancellation of state registration takes place on the same day. Other reasons for deprivation of status include:

bankruptcy;
admission to the state and municipal service;
partial or complete incapacity of a citizen;
death.

Conclusion

The legal status of an individual entrepreneur gives a citizen a specific set of rights and obligations. It has a special tax regime. The legality of activities for independent profit-making is determined by the presence of state registration.

An entrepreneur is an intermediate link between an individual and a legal entity. This organizational and legal form is suitable for start-up businessmen and small businesses. However, please note that Russian law prohibits entrepreneurs from operating in certain industries.

Almost every citizen can open an IP. The legal status of an individual entrepreneur has a lot of advantages over such legal form as a legal entity. After all, the owner of the IP can manage without deep knowledge of accounting and without an accountant. However, even in this seemingly simplest area, there are a lot of pitfalls, so it’s worth getting acquainted with the legal personality of an individual entrepreneur even before contacting the IFTS.

Who can become an entrepreneur

Any adult, capable and respectable citizen of the Russian Federation can receive the coveted status. Provided that he has a residence permit, and the type of future activity is included in the list allowed for this legal form.

Even if the age of majority is still far away, a citizen can try his luck with the consent of his parents (guardians), a court decision on full legal capacity or a copy of the marriage certificate.

The following persons will receive an unequivocal refusal to register as an individual entrepreneur:

In whose name IP is already opened, since the federal law No. 129 prohibits the opening of two or more individual entrepreneurs by one citizen.
Persons who were refused by a court decision (Federal Law No. 129, 22.1 art., 4 p.).
Persons convicted under articles 105.125, 228.245, 126.127, 275.284, 131.135, 205.227, 150.157 of the Criminal Code of the Russian Federation.
Incapacitated or drug addicted persons.
Civil servants and employees of municipal institutions.
Foreigners without a temporary residence permit.

How to get IP status

The only body that is authorized to register an individual entrepreneur is the Federal Tax Service. But even here there are nuances. A citizen must apply to the authority at the place of residence, but not all authorities are endowed with registration powers, for example, in Moscow there is only one such branch - the 46th.

To obtain the legal status of an individual entrepreneur, you need to provide a mandatory package of documents to the registration window of the IFTS and pay the state duty. Everything is simplified to the limit here, since the IP works alone and does not need a charter designed to divide rights, duties and shares of capital between co-founders.

Document	Description
Statement R21001	It must be issued in accordance with the Order of the Federal Tax Service No. ММВ-7-6/25
Copy of the passport	Foreign citizens must add to it a permit to stay in the Russian Federation
Written consent of parents (guardians), a copy of the marriage certificate or a court decision on the legal capacity of a citizen	For minor citizens
Receipt for payment of state duty	Cost 800 rubles
Certificate of no criminal record and no criminal prosecution, decision of the commission on juvenile affairs	Required only if future activities are related to education, medical care, upbringing, sports training for underage children.

You can send documents to the Federal Tax Service not only in person, but also in other ways:

by mail with a description of the attachment;
through a trustee in the presence of a power of attorney certified by a notary;
in online mode through the FTS website.

Status characteristic

Entrepreneur is simple individual, which has the right to conduct commercial activities without forming a legal entity and is endowed with specific rights and obligations.

The legal personality of an individual entrepreneur is characterized by the fact that the same rules apply to individual entrepreneurs as to natural persons, as well as some rules of the Civil Code of the Russian Federation that regulate the activities of legal entities. Such duality is the main feature of the civil law status of an individual entrepreneur.

What is IP based on?

As soon as the individual entrepreneur receives the USRIP record sheet (a certificate has not been issued since 2017) and collects all the documents necessary for entrepreneurship, he can start working.

Unlike legal entities, entrepreneurs do not have constituent documents because they are not required. Why? A private businessman acts alone, and after registering an IP, a new commercial facility is not created, even the TIN of the IP and the TIN of an individual are the same number. But the organization can be owned by several founders at once, so they need a charter with a clear distribution of rights, duties and shares of capital. Yes, and TIN organizations are assigned a separate one, in no way connected with the TIN of the founder.

If a legal entity acts according to the charter of an enterprise, then an individual entrepreneur - exclusively based on the very fact of acquiring IP status. In contracts, he must indicate his status and indicate the required details. There is no need to make any clarifications in the form of "acting on the basis of ...".

However, in order for the actions of the entrepreneur to be legal, he must keep in his accounting department and provide, as necessary, all mandatory documents. Both legally important and accounting. Legally important papers include:

passport of a citizen of the Russian Federation;
the USRIP record sheet, which has been issued instead of a certificate since 2017;
certificate of registration, which was issued before 2017;
certificate of TIN;
notice of tax registration.

The list of documentation secondary in importance depends on the type of activity and on the specifics of doing business. It may include:

personnel nomenclature (if the entrepreneur employs workers);
health and safety briefings (for individual entrepreneurs with staff);
licenses (if specific species works);
tax documentation (mandatory for all reports, declarations and other papers).

Rights and benefits

A citizen who has received the legal status of an individual entrepreneur retains the rights of an individual and acquires a number of specific rights:

He has the right to perform all actions not prohibited by law, the purpose of which is to make a profit.
The peculiarities of the legal status of an individual entrepreneur allow him to count on protection in arbitration courts if the dispute concerns entrepreneurial activity, or in civil courts if the dispute affects civil law relations.
An individual entrepreneur has the right to use his personal property and property for commercial purposes, for example, vehicle. In this case, the norms of the law for individuals apply to him, that is, he will pay the transport tax as an individual. The same property can be used for personal purposes.
The status of an individual entrepreneur allows you to apply the patent taxation system, on which there is absolutely no reporting. Plus, taxpayers on special regimes (USN, UTII) may not pay personal income tax and VAT.
An entrepreneur has the right to join the ranks of employers, but in some special regimes the number of hired employees is limited. For example, only employers who have hired no more than 10 people can switch to PSN.
A "private trader" has the right to work for hire, enter into legal relations as an individual, become a founder or co-founder of organizations. He can become the director of his own IP, but in this situation he will have to pay insurance premiums for himself and as an individual entrepreneur, and as an employee.

Responsibilities

The special legal status of an individual entrepreneur imposes on him obligations and restrictions that apply to individuals and legal entities. Among the most important are:

Mandatory payment of taxes, the list of which depends on the chosen tax regime.
Paying contributions to your pension and health insurance. And if the taxpayer hired staff, then contributions for him: on account of a future pension, for medical care and in the Social Insurance Fund (Fund social insurance).
Delivery of certain reports, the type of which depends on the taxation system, and storage of all acts, contracts, legally important papers and other documents within the period established by legislators.
The impossibility of entering the state, civil and any other service.
Conducting only those activities that are permitted for individual entrepreneurs and entered in the USRIP at the time of registration.
To change the main or additional types of activity, you need to apply for a change in information to the USRIP.

Another important feature of the civil law status of an individual entrepreneur is that he is liable for unfulfilled obligations with all his property and property even if they are not engaged in business. And he cannot dispose of property acquired during marriage without the consent of the spouse. Of course, if this nuance is not provided for in the marriage contract.

Loss of entrepreneur status

The status of an individual entrepreneur is canceled:

by personal decision of the businessman;
in case of death;
By the tribunal's decision;
when canceling a permit for temporary/permanent residence of a foreigner in the Russian Federation.

Features of bankruptcy

Business is always risky. Even well-thought-out strategies cannot give a 100% guarantee of stable growth. If debts grow like a snowball, and the entrepreneur’s funds are no longer enough to pay debts to creditors, the arbitration court will rule on the bankruptcy of the IP.

An entrepreneur can apply for bankruptcy:

the business entity itself;
creditors, but only those whose requirements are directly related to the activities of this individual entrepreneur;
authorized body.

If the bankruptcy procedure has already begun, other creditors whose requirements do not correlate with the activities of the individual entrepreneur, as well as ordinary persons acting as creditors, can also present their claims.

Persons with the status of an individual entrepreneur are liable to the court with all their property. And those that are involved in entrepreneurship, and those that are used only for personal needs.

State of affairs after bankruptcy:

The court enforces the claims of creditors in a special manner (according to the degree of importance). After carrying out the calculations, for which there were enough funds, the businessman is released from the fulfillment of all remaining obligations related to entrepreneurship. But not from personal requirements.
At the time of bankruptcy, the state registration of an individual entrepreneur and all licenses issued to a businessman are canceled.
After bankruptcy, a citizen will not be able to restore his legal status as an individual entrepreneur. It will also not be possible to get it again until 5 years have passed after the completion of the bankruptcy procedure.

Advantages and disadvantages

The dual legal status of an entrepreneur has its advantages and disadvantages, which can help or hinder business development.

Some regions seek to support small businesses and introduce a huge number of benefits, which makes the status of an entrepreneur even more attractive. However, when choosing a form of legal personality, it is necessary to evaluate not only the simplicity and complexity of doing business. Some will be comfortable within the framework of entrepreneurship, and some will feel cramped, so before making a final decision, weigh the pros and cons.

The legal status of an individual entrepreneur is obtained by citizens who have passed the registration process with the authorities state power to obtain a business permit.

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If the registration process has not been carried out, the activity of the IP is considered illegal and is a criminal offense. An individual must have a constant source of income.

The status of an individual entrepreneur can be equated to the status of a legal entity. An individual entrepreneur can have his own, current or other bank account, trademark, sign contracts, hire employees.

IP can be persons who have reached the age of majority and older. The future entrepreneur needs to get acquainted in detail with the activity that he plans to engage in and the requirements necessary for its implementation.

The status of an individual entrepreneur has its own contradictions. Despite the fact that an individual entrepreneur takes part in economic activities, he does not form an economic entity.

Signs of entrepreneurial activity

Independence

Autonomy can be of two types:

property- is based on the fact that the entrepreneur owns his property and disposes of it in the process of working activity at his own discretion.
Organizational- implies the adoption by the entrepreneur of independent decisions regarding his work. This type of independence begins to operate from the moment of the decision to carry out a certain activity, until the receipt of income from its successful implementation. The entrepreneur does not report to anyone, and all responsibility also lies with him.

Property liability - is that all the property that is at the disposal of the entrepreneur is under constant risk.

Systematic - It takes a certain amount of time to run a business. Certain criteria for systematicity have not been established by the state.

As the main criteria for qualifying activities as entrepreneurial, it is customary to use:

The amount of income received.
The number of times a profit is made in a given period of time.
Part of the profit received for the implementation of entrepreneurial activities in total amount entrepreneur's income.

Formality

Before starting a business, you first need to go through a special registration of a company and an individual. Only then can your activity be considered legal.

Regular profit

This is the main goal of any business activity. If the activity, for some reason, does not make a profit, but seeks to generate income, it is called entrepreneurial.

Risk

Entrepreneurs constantly lie in wait for various kinds of risks: economic, organizational, and so on. There are types of risks that an entrepreneur can keep under his control, other types cannot be influenced in any way. In order to make the situation less uncertain, entrepreneurs prefer to insure their business. Careful consideration of each move will help to avoid risk.

Professionalism

This feature is determined by the experience of the entrepreneur, special education, as well as theoretical and practical knowledge. Professionalism is especially important if a license is required for permission to engage in entrepreneurial activities.

Constant search for resources

Necessary for your business to develop and prosper.

Business resources can be:

financial capital;
new equipment;
necessary raw materials;
modern technologies;
the premises in which business activities are carried out;
wage-earners;
clients;
business partners;

Stagnation in entrepreneurial activity is fraught with the fact that the entrepreneur will not only cease to receive any profit, but will also remain at a loss.

Rights and benefits

The most important right that an individual entrepreneur has is a business permit.
There is no division of property into that which takes part in economic activity and does not accept, which in turn has both positive sides(for example, the ability to use personal transport in work), and negative ones. The negative aspects include the fact that in the event of a lack of funds necessary for settling with creditors, your property will be confiscated.
Individual entrepreneurs are exempted from the obligation to keep accounting records, unless the IP organization maintains a simplified taxation system. In this case, accounting for income and expenses is carried out in accordance with the procedure established by law.
There are certain benefits for organizations and individual entrepreneurs leading a simplified taxation system, as well as those included in the list of areas of activity that are subject to preferential categories.
For individual entrepreneurs, the opportunity is available to pay a smaller amount of simplified tax on insurance premiums, reduce the tax paid to various funds (pension, social insurance, and so on) and receive temporary disability benefits.
Individual entrepreneurs can defer the payment of taxes and fees or pay them in installments. Such privileges are granted if financial position the entrepreneur does not allow the payment to be made within the stipulated period, but there is every reason that this situation will change in the period specified in the deferral better side and all payments will be made. At least one of the required grounds must be met in order to receive a deferment.
Possibility to use the right of VAT exemption. In addition, when an entrepreneur provides certain services, he is paid VAT benefits.
An entrepreneur can take measures to reduce work-related injuries for his employees at the expense of insurance premiums.
An individual entrepreneur is entitled to receive subsidies and subsidies. Employment agencies provide financial assistance to those who decide to do business, but do not have the funds for this, due to the lack of a permanent job. An entrepreneur can receive the same amount for creating jobs. There are also programs aimed at supporting entrepreneurs.

Responsibilities and Restrictions

An individual entrepreneur constantly risks all his property, with the exception of the one that cannot be recovered.
Individual entrepreneurs are prohibited from retailing alcoholic beverages.
Not all influential companies are willing to cooperate with individual entrepreneurs.
An individual entrepreneur is not entitled to leave any records in work book your hired worker. Registration procedure employment contracts is quite complex and troublesome.
An individual entrepreneur is obliged to pay fiscal payments to the FIU.
If the IP maintains the usual taxation system, then losses incurred in previous years cannot be taken into account in the calculation of personal income tax.
It is problematic to decide on whom to register a business if several entrepreneurs are at the head at once.
There is no possibility to hide or change the full name. During registration.
The sole proprietorship acts as an insurance agent for its employees, and undertakes to pay instead of them to budgetary funds.
An individual entrepreneur is obliged to pay taxes in a timely manner.

Advantages and disadvantages

Advantages:

An individual entrepreneur has more rights than ordinary citizens.
The right to conduct commercial activities.
Individual entrepreneurs may not pay taxes on personal income.
A small amount of required documents, the minimum cost of registering IP status.
Individual entrepreneurs pay minimal fines, unlike legal entities.
Personal stamp and bank account are optional.
An individual entrepreneur decides for himself how he will dispose of the income that the business brings, there is no need to wait for the distribution of profits.
The entrepreneur and his relatives have the right to use all property, without dividing it into private and commercial.
Entrepreneurial activity is easily compatible with any other profitable activity.

Flaws:

In the work of an individual entrepreneur, there is a very big risk, if the entrepreneurial activity is not successful, the businessman runs the risk of saying goodbye to all his property.
Taxes must be paid on time.
If there are employees subordinate to the entrepreneur, he assumes the duties of their insurance agent.
An individual entrepreneur undertakes to pay a fiscal contribution to the Pension Fund of the Russian Federation even if he did not show actual activity in the period indicated in the report.
For individual entrepreneurs, there are restrictions on the implementation of certain types of activities.
Business partners prefer cooperation with legal entities rather than with individual entrepreneurs.
In the case of a divorce process, all the property of the IP is divided between the husband and wife in half. The exceptions are cases where the division of property is carried out in accordance with the terms of the marriage contract.

Grounds for termination of activity

An individual entrepreneur can stop his entrepreneurial activity when he wants to.

Often this is due to:

the decision of the IP to terminate its activities;
IP death;
ruin of an individual entrepreneur;
a court decision to ban an individual entrepreneur for a certain period of time to carry out its activities;
forcibly, by a court decision;

Thus, we can conclude that becoming a sole trader is desirable only if you have good logical thinking and are able to think carefully about your activities.

IP work- this is a constant risk, you have to rely only on yourself and luck. But despite this, there are many good points, which are available only to an individual entrepreneur and, of course, are aimed at his benefit.