Individual entrepreneurs are the same full-fledged participants construction market as legal entities. Legal status IP in relation to self-regulatory organizations operating in the field of construction practically does not differ from LLC or other organizational and legal forms of legal entities.

The logical consequence of this is a positive actual question on whether an individual entrepreneur can receive an SRO for construction, design or survey.

In other words, individual entrepreneurs are subject to the same rules of operation of self-regulatory organizations as legal entities. They are established by provisions No. 315-FZ, supplemented by No. 372-FZ, which entered into force from mid-2017.

New rules for the participation of individual entrepreneurs in the work of SROs established by No. 372-FZ

Signed by the President in mid-2016, No. 372-FZ, which entered into force almost a year after that, seriously changed the rules for the work of self-regulatory organizations operating in the construction industry.

Innovations have affected almost all market participants: both in terms of types of activity - builders, designers and surveyors, and legal form business entities - LLC, individual entrepreneur, etc.

As a result, the conditions for entry and membership in the SRO for individual entrepreneurs have changed quite a lot.

Among the most important adjustments to the legislation on self-regulatory organizations introduced by No. 372-FZ are the following:

• cancellation of Certificates of admission of SROs to perform certain types of work in construction, design and survey;

a fundamental change in the conditions and requirements that determine the need for membership in the SRO, both for individual entrepreneurs and for LLCs;

the introduction of the regional principle in the formation of building self-regulatory organizations, which has not yet affected designers and surveyors;

creation of two types of compensation funds. The funds of the first of them are intended for possible compensation of harm caused by the SRO participant, and the resources of the second can be used to ensure the fulfillment by the SRO members of their contractual obligations in the field of competitive procurement;

change in the amount of contributions to compensation funds. This innovation affected mainly large market participants, which individual entrepreneurs rarely become.

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The need to join the SRO for individual entrepreneurs

characteristic feature changes introduced by No. 372-FZ is that a significant part of small participants in the construction market, working with small volumes or on a subcontract basis, is exempted from the need mandatory entry in self-regulatory organization.

This circumstance directly concerns the majority of individual entrepreneurs belonging to this category. Today, membership in the SRO is mandatory for individual entrepreneurs only in one of the following situations:

• conclusion of direct contracts for construction, design or engineering surveys with technical customers, developers, regional operators of various federal programs, as well as organizations operating buildings and structures;

performance of survey work on land plots owned by the state or municipality (for individual entrepreneurs who are members of the SRO of surveyors);

work of an individual entrepreneur in the status of a developer with independent implementation of design and construction works(for entrepreneurs who are members of the SRO of builders or designers);

signing and subsequent execution of a contract in the amount of 3 million rubles or more (for individual entrepreneurs working in construction).

The above conditions, under which it becomes necessary for an individual entrepreneur to join the corresponding SRO, were introduced by No. 372-FZ. They allow a large number individual entrepreneurs working on a subcontract or under contracts not exceeding 3 million rubles, not to join self-regulatory organizations. Undoubtedly, this is one of the most important advantages of the reform of SRO activities in construction.

Requirements for an individual entrepreneur to join the SRO

A positive answer to the question of whether an individual entrepreneur can receive an SRO in the field of construction depends entirely on whether the individual entrepreneur complies with the requirements of the laws and rules of a self-regulatory organization or not. They can be divided into three categories - financial, qualifying and insurance.

Financial requirements for individual entrepreneurs to join the SRO

To obtain membership in the SRO, an individual entrepreneur must prove that he has enough financial resources for the following expenses:

• entrance fee. Its size is determined internal rules SRO, and in some professional associations there is simply no payment upon entry;

regular payment for participation in SRO. The frequency of such payments is established by the self-regulatory organization itself. Typically monthly or quarterly installments are used;

contributions to compensation funds (CF) of a self-regulatory organization. Most serious look financial requirements for SRO participants, including those who are individual entrepreneurs. For example, minimum size contribution to the KF to compensate for damage to the construction SRO is 100 thousand rubles. If you wish to participate in competitive procurement, you will have to make another payment in the amount of at least 200 thousand rubles. These funds are directed to the CF to secure contractual obligations.

Qualification requirements for IP

To join the SRO of builders, designers or surveyors, an individual entrepreneur must have higher education in the specialty corresponding to the type of future activity. In addition, another mandatory requirement is work experience in one of these professions, which is at least 5 years.

At the same time, an individual entrepreneur does not need the mandatory presence among employees of 2 specialists included in the National Register for membership in the SRO. This is one of the few differences in the requirements for individual entrepreneurs compared to legal entities. However, SRO rules may include this condition as a mandatory requirement.

Liability insurance claims

Many self-regulatory organizations include liability insurance as a requirement for joining an association, regardless of the potential member's status.

In the previous version of the legislation, although the conclusion of an insurance contract was not legally binding, in fact, an insurance policy was always drawn up, since this made it possible to significantly reduce the amount of the minimum contribution to the SRO compfund. In general, a similar situation persisted after the introduction of No. 372-FZ, so the clause on obtaining insurance is still included in the rules of most self-regulatory organizations operating today.

The list of documentation required for the entry of an individual entrepreneur into an SRO

When answering the question of how an individual entrepreneur can join an SRO, one should not forget about the documentation package that a potential member of a professional association must prepare and provide. It consists of:

• an application for joining the SRO, as well as an information sheet indicating the size of the contracts that the individual entrepreneur plans to conclude;

passport, as a document confirming the identity and place of registration of the entrepreneur;

registration documents IP, including registration certificates;

documents confirming compliance qualification requirements, presented by No. 372-FZ and the rules of the SRO. They can refer both to the individual entrepreneur himself (required), and to the specialists working for him (if necessary);

documents on liability insurance, availability of the required material and technical base, financial possibilities for paying contributions, etc.

The last item of the above list of the submitted IP for entry into the SRO of builders, designers or surveyors of documentation is necessary if such a requirement is established by the rules of a self-regulatory organization. federal law said documents is not considered mandatory.

Information on how to open an IP for construction is very important for those who decide to do business in this segment of market relations. Since recently, builders do not need to issue licenses for construction, finishing, design, repair work. But in order to carry out certain types of this activity, a business entity should not only be registered in the prescribed manner, but also obtain an appropriate permit to carry out work.

Registration of IP for construction

is the easiest way to start your own business. The registration procedure does not cause difficulties if the interested person is not prohibited from conducting such activities (for example, in the event of a court decision or sentence that has entered into legal force or a recent bankruptcy procedure).

In order to start your business in the construction industry, it is important to enter the details of the entrepreneur in the register. The state registration procedure takes three to five working days. You just need to properly collect and submit documents.

Consider how to open an IP for construction:

• select code economic activity, which corresponds to the construction;
• collect and submit to the tax authority at the place of residence, which consists of:
  • identity document of an individual (passport);
  • copies of the identification number (if any);
  • (800 rubles).

For construction, we select codes from section 41 "Construction of buildings" of the OKVED 2 classifier, which correspond to the preparation of construction sites, the construction of buildings and structures (real estate), services for the provision of major repairs, installation of equipment.

Who should become a member of the SRO

Despite the fact that compulsory licensing of construction services has long been abolished, it remains important to obtain a special permit. It does not need to be taken if it is planned to carry out only repair and finishing work, which include:

• applying plaster;
• drywall finishing;
• pouring screed
• painting, excavation, facing works;
• interior finishing work and Maintenance.

Whether an SRO is needed for finishing work is determined by the order of the Ministry of Regional Development of the Russian Federation No. 624 dated 12/30/2009: it contains a list of all services that can be carried out only with the approval of the SRO, and this is almost all facade and thermal insulation work. There are no repair and finishing works in the list, and you do not need a special permit for plumbing work.

All other categories of builders-entrepreneurs, however, as well as legal entities, must obtain a special permit. But for this, it is necessary to become a member of a self-regulatory organization (abbreviated as SRO). Without a permit issued by this organization, the above activities will simply be illegal.

In addition to guaranteeing the quality of work in certain areas of services, which include construction, the task of self-regulatory organizations is to prevent negative consequences from poor-quality work, as well as compensation for damage in such situations. The activity of SRO FZ No. 315 of 01.12.2007 is regulated.

To join the SRO, you need to apply to one of the building self-regulatory organizations in the region. SRO members must make mandatory contributions: entrance (from 3 to 15 thousand rubles) and monthly (from 3 thousand rubles). Their value is determined by the organization itself.

In addition to the premiums, it is also important to take out and pay for business liability insurance. If an individual entrepreneur plans to work independently, without involving employees, then he himself must have a specialized education, as well as practical experience in construction for at least five years. Although each self-regulatory organization may establish other requirements for its participants. A work permit issued by the SRO is valid throughout the Russian Federation.

According to the first part Civil Code all citizens of the country can drive entrepreneurial activity without forming a legal entity. From January 1, 2010 is valid for construction activities licenses are not issued, but membership in the SRO (self-regulatory organization) is required to carry out work. That is, an individual entrepreneur can, on an equal footing with legal entities, engage in activities in the field of construction. To do this, you must obtain permission from the SRO of builders to carry out work.

SRO issues a certificate for work once, but every year it must be renewed. The state only regulates the procedure for creating a self-regulatory organization, exercises control and supervision. And the entrepreneurs themselves are responsible for the quality of design and safety. In the SRO, there are compensation funds, from which a fine is paid in case of damage.

Guided Urban Planning Code Russia (Article 55.8), individual entrepreneur or legal entity. a person can carry out work that affects the objects cap. construction. To do this, you need a certificate from the SRO, which indicates the list of permissible work.

Order No. 624 of the Ministry of Regional Development (30.12.2009) defines the following types works for which SRO approval is required:

• Works in the field of engineering and geodetic surveys.
• Study of the state of the foundation of structures and buildings, soils.
• Device or construction of mine structures.
• Preparation of schemes for the planning of the land plot.
• Inspection of building structures of structures and buildings.
• Works in the field of engineering and geotechnical surveys.
• Commissioning works.
• Works in the field of engineering and environmental surveys.
• Arrangement or construction of tram and railway tracks.
• Construction of subways and tunnels.
• Installation of overpasses, bridges and overpasses.
• Diving works, hydrotechnical works.
• Works in the field of engineering and hydrometeorological surveys.
• Arrangement or construction of airfields and highways.

The entire list can be found on the SRO website or in Order N624 of the Ministry of Development dated December 30, 2009 (as amended on November 14, 2011).

Certificate and membership in a self-regulatory organization is not required if:

• A garage is being built on the land, which is provided by the physical. person for their own purposes (at the same time individual will not conduct business activities on it). Or on a plot for dacha farming and gardening.
• Reconstruction or construction of objects that are not capital objects is being carried out. construction (sheds, kiosks, etc.).
• Ancillary facilities are under construction.
• Repair of objects is carried out if the design characteristics that are responsible for reliability and safety are not affected.

Consequently, an individual entrepreneur can engage in a fairly wide range of work in construction.

SRO (self-regulatory organization) is an association of individual entrepreneurs and legal entities engaged in the same line of business or having similar professional characteristics. The state, having formed such organizations, shifted to them part of its own functionality, namely, control and supervision over certain categories of work. In other words, government agencies evaluate only the final result. SROs unite engineers, designers, and construction workers. Joining the SRO for IP construction is a mandatory procedure. What is needed for this, and what benefits does an entrepreneur get when he becomes a member of an SRO.

An individual entrepreneur can work in construction on a par with legal entities.

How to open an IP for construction work in 2019 is presented in step by step instructions:

1. Select OKVED. The choice is made from the all-Russian classifier OKVED-2, which has been in force since 2017. The main purpose of this stage is to determine a specific direction of activity. The code must be indicated in the application for registration. Construction direction corresponds to Section F of the Classifier. The section includes various areas of repair (capital and current), new construction. Urban planning, architecture and design are not included in the section. The entrepreneur chooses only one main OKVED and an unlimited number of additional ones. The choice of the latter does not mean that IP in without fail will work in these directions.
2. The choice of the form of taxation. For individual entrepreneurs and organizations in the construction industry, there are 4 modes: OSNO, USN, UTII, PSN. In the future, you can switch to another taxation regime by writing an appropriate application.
3. Payment of state duty - 800 rubles.
4. Transfer of documents to the Federal Tax Service. Only 3 documents are required: a passport, a receipt confirming the fact of payment of the fee, an application for registration of form P21001.

The most popular OKVED among individual entrepreneurs working in the construction industry:

• 45.31 - electrical work;
• 45.32 - insulating work;
• 45.33 - sanitary and technical work;
• 45.42 - joinery and carpentry work;
• 45.43 - floor coverings and wall coverings;
• 45.44 - painting and glass work.

Registration is considered completed after making an entry in the EGRIP. The duration of the procedure is 3-5 days. It is worth noting that an entrepreneur can not only personally apply to the Federal Tax Service for registration, but also draw up a power of attorney certified by a notary for a representative. In addition, online registration is available. However, on this preparation for implementation construction business does not end, IP needs a permit from the SRO.

If, during registration of an individual entrepreneur, he does not draw up an application for the transition to one of the special taxation regimes, then the OSNO will automatically apply. Permission to apply special treatment not required, the application is of a notification nature.

At the moment, there are no restrictions on the activities of individual entrepreneurs in the construction industry. The business is conducted without obtaining special licenses, which were abolished in 2010. The SRO certificate has become a replacement for licensing. Such a document is issued for an unlimited period and is associated with impressive financial costs.

However, members of self-regulatory organizations receive a number of benefits:

It is worth noting that an entrepreneur may lose membership in a self-regulatory organization. As a rule, there are 3 main reasons for this: damage to third parties, non-payment of membership fees, work without appropriate permits.

Obtaining an SRO permit for an individual entrepreneur to design or perform construction work requires the provision of constituent documents, as well as information about resources (both labor and property). Joining the SRO for individual entrepreneurs also requires the payment of a compensation and entrance fee, and then monthly transfer of the membership fee. Also, some self-regulatory organizations oblige to purchase an insurance policy.

There are a number of construction and repair works that do not require entrepreneurs to join SROs.

These include:

• plastering, painting, facing and earthworks;
• Maintenance;
• plasterboard finish.

All other areas of the construction business require membership in a self-regulatory organization.

First of all, the activity of the SRO is aimed at controlling the contractors involved by the developer. If, during the construction of real estate, the developer engages a third-party participant to organize work on the basis of a general contract, then the approval of the SRO is required for the general contractor. If the developer is independently engaged in the search for contractors, then he needs to obtain permission from the SRO.

Obtaining a certificate of admission to construction work is preceded by the provision of a set of documents according to the approved list. It is worth noting that the list for obtaining an SRO certificate for an individual entrepreneur for construction and repair can vary significantly depending on the particular organization, as well as the type of SRO.

However, the request from the SRO may not be limited to standard requirements for a set of documents, the legislation allows you to establish additional requirements, which means that the set will be expanded.

To obtain admission from most SROs for individual entrepreneurs, you will need to provide the following documents:

1. OGRNIP certificate with certificates or extracts from the USRIP on registration of changes. Enough to provide copies. The entrepreneur himself can assure.
2. A copy of the TIN, certified by the entrepreneur.
3. A copy of the notice of registration with the authorities certified by the entrepreneur tax accounting.
4. Statistics codes (a copy of the original or a “fresh” extract from the website of the Rosstat authorities).
5. An extract from the USRIP, which was issued no earlier than 30 days before the date of submission of documents.
6. The passport. The copy is certified by the IP.
7. Information about the qualifications of the individual entrepreneur, as well as employees of the candidate for SRO members (for example, copies of diplomas certified by the individual entrepreneur, work books, displaying work experience in the construction industry from 3 years, documents on advanced training).
8. A free-form list of property required for the performance of the declared work. It is important to indicate not only the name, but also to make notes whether the equipment is owned or rented.
9. Copies of valid licenses or SRO certificates.
10. In a text file: bank details, Contact Information(phone, address Email, date and place of birth of the entrepreneur, link to the site).
11. Marked types and subtypes of activities from the SRO classifier that the entrepreneur plans to engage in. The price of preparing documents is calculated from the number of selected types. It is important to note the types and subtypes of activities.

An individual entrepreneur can engage in construction only after passing the certification procedure. Obtaining an SRO permit is required only for those preparation works project documentation that have an impact on ensuring the safety of capital construction. A slightly different situation is with design, the main stage of construction, the quality of which determines not only the comfort of using the facility and the service life, but also safety. However, the amount of the contribution to the compensation fund of designers is 2 times lower than the contribution to the SROS. There are also no requirements for material and technical equipment. Instead, the most stringent requirements for the qualifications of personnel. So, there is a requirement for the number of employees who have a specialized higher education (at least 3), as well as requirements for a minimum length of service in the profession (from 5 years). In addition, it is necessary to undergo professional development every 5 years. The main difference in the sets of documents for builders and designers is that the latter have an ISO certificate (for designing objects that are technically complex, as well as dangerous and non-standard).

Some SROs require 3rd party liability insurance from all candidates.

The higher the status of the SRO, the more requirements for candidates. Complete information about required documents can be obtained by request commercial offer by e-mail.

Activities in the field of construction business IP requires the submission of two types of reporting:

• according to the chosen tax regime. The composition depends on the selected mode. The most complete reporting is required for entrepreneurs on the main form of taxation. USN, UTII provide for simplified accounting and delivery tax return. The patent does not provide for the filing of a declaration, but requires the maintenance of KUDiR;
• reporting during off-budget funds, PFR. Includes the following types of reports: average headcount employees, reports to the Pension Fund and the Social Insurance Fund, a report on personal income tax.

According to legislative norms an entrepreneur is given 30 days to prepare a quarterly report and 100 days for an annual one. One of the most common primary documents for entrepreneurs in this area is a contract for the performance of construction work by an individual entrepreneur. This agreement gives the right to deduct possible expenses from income. It is important for entrepreneurs to correctly draw up a contract in order to avoid legal and other financial costs in the future. Home hallmark such an agreement is the obligation of the customer to arrange conditions for the contractor to perform the work. Acceptance of the results of work is carried out according to the act, in the presence of disagreements, it is also required to draw up an appropriate document.

An individual entrepreneur must file reports and pay tax payments in a timely manner. Failure to comply with these requirements of the law threatens with penalties.

Thus, the obligation to join the SRO has made it possible to significantly improve the quality of construction services due to the high requirements for members. SROs are regularly and fruitfully developing. Therefore, despite the need to pay membership fees and impressive requirements for a set of documents, the participating entrepreneur receives significant benefits.

Professional construction and repair of houses and apartments is a system of sequential operations to create or restore the functionality of residential premises. The prospects for activities in this area are due to the high demand for relatively inexpensive, but high-quality construction and finishing works. At the same time, the availability of new technologies and good materials allows, with a small size start-up capital start their own business, which explains the interest of businessmen in the possibility of opening an individual entrepreneur in construction and repair.

Sole Proprietor or LLC: which is better to choose?

Aspiring entrepreneurs are often interested in whether an individual entrepreneur can engage in construction and repair, or for a business in this area, it is necessary to choose another form of management - LLC. From the position of Russian legislation, both forms of entrepreneurship are acceptable, and the choice depends only on the point of view of the person concerned.

In order to make a choice between an individual entrepreneur and an LLC, you need to understand the pros and cons of these forms of entrepreneurship. It is easier to open an individual entrepreneur, and the entrepreneur manages the income from activities independently. On the other hand, an individual entrepreneur cannot be sold, it is only conducted independently and is liable for debts with all its property.

An LLC can be bought or sold, and the liability of its members is proportional to their contributions. However, registration costs are high and the LLC pays a much higher amount of taxes.

Both forms of management may be preferred in different situations. Experts say that if an entrepreneur initially does not see much difference, it is better and easier to open an individual entrepreneur.

Registration of IP for construction

Today, registration of an IP for construction is a fairly simple procedure, consisting of several interrelated steps:

1. Selection of OKVED corresponding to construction and repair.
2. Choice of tax regime.
3. Payment of state duty.
4. Submission of a package of documents to the tax office.

The procedure takes from 3 to 5 days, and the exact date of receipt of registration papers is usually indicated on the receipt. After the specified period, the new IP must receive a certificate of tax registration and an entry sheet of the Unified State Register of IP in the form No. P60009.

Choice OKVED

The first step in opening an individual entrepreneurship is the choice of codes of economic activity, which the businessman plans to engage in in the future. Codes are selected according to all-Russian classifier: since 2017, only one of its versions has been in force - OKVED-2.

The classification of entrepreneurship according to OKVED is not affected by the size initial capital, no form of ownership, no system of taxation. All that matters is the intended activity.

When creating an individual entrepreneur, the OKVED code must be indicated in the application for registration.

OKVED consists of 17 sections (from A to Q), which describe all types of activities performed by entrepreneurs. Section F corresponds to construction and repair. This grouping includes major and current repairs, as well as new construction; and excludes urban planning, architecture and building design activities.

A set of OKVED codes “Repair and decoration of turnkey apartments”

The activity of an individual entrepreneur in the field of construction and repair mainly consists in the repair and finishing of premises on a turnkey basis. The main code for this activity is OKVED 45.45, which characterizes the final and finishing work.

An individual entrepreneur can use additional codes:

• 45.31 - electrical work;
• 45.32 - insulation work;
• 45.33 - sanitary and technical work;
• 45.42 - joinery and carpentry;
• 45.43 - floor coverings and wall coverings;
• 45.44 - painting and glass work.

An individual entrepreneur has the right to choose several OKVED codes, but one must be the main one. More details about codes and their groups can be found in the electronic version of the classifier.

Package of documents

In order to register an individual entrepreneur, a citizen of the Russian Federation will need only three documents:

• photocopy of civil passport;
• receipt of payment of state duty;
• an application for opening an individual entrepreneur, drawn up according to the current model (P21001).

You can download an example application on the website of the tax service.

If a business is registered with the help of an intermediary, then such a representative must present a power of attorney, as well as a document confirming his identity. A foreigner who wants to open a business in Russia needs to have a residence permit in the Russian Federation (TRP, residence permit).

Choosing a taxation system

The choice of taxation system - especially important question for individual entrepreneurs, since it depends on this how often it will be necessary to submit reports and in what amount to pay contributions. There are four systems in the construction industry:

• general (OSNO);
• simplified (USN);
• patent (PSN);
• single tax on imputed income (UTII).

Consider their characteristics:

1. OSNO is optimal for large entrepreneurs and for those who need VAT, but it is not profitable at the beginning of doing business.
2. USN is most common among beginner IPs. It is convenient because instead of 3 general taxes, you need to pay only one.
3. The SIT applies only to individual entrepreneurs, allowing them to acquire a patent for an activity for a period of a month to a year and not pay other taxes during this period.
4. When paying UTII, it does not matter what income the individual entrepreneur received. The tax is levied only on the amount established by law.

Note that of all the listed taxation regimes, experts advise beginner businessmen to choose a simplified one. If desired, the tax regime can be changed later.

IP design options

There are several ways to register an individual entrepreneur in the field of construction, repair or any other:

• on one's own;
• online;
• with the help of intermediaries.

The term of registration of IP usually takes no more than 3 days from the date of filing necessary papers to the tax office. It is impossible to reduce this period, regardless of the method of registration of entrepreneurship.

Self-registration of IP

Independent registration of a new business is considered optimal, since it does not require large expenses and allows a novice entrepreneur to understand the features of interaction with authorities. In this case, the citizen simply needs to be taken to tax office the package described above.

The process of personal registration is completed by obtaining the necessary certificates in the same tax office.

IP registration online

Today, you can even register an IP remotely. The website of the Federal Tax Service of the Russian Federation helps with this, offering businessmen to go through the entire procedure online. A package of documents is generated literally automatically: in the appropriate tabs, you must enter your passport data, TIN, and also fill out an application for registration of IP. Moreover, you can also pay the state duty remotely - for example, from a mobile phone.

This way of registering a business is suitable for confident PC users who value their time and do not want to waste it on queues.

Registration through intermediaries

There is a third option for opening individual entrepreneurship - through intermediaries. The advantage of this method is saving the time of the citizen, but this option is significantly more expensive. Apart from state duty, you need to pay for the services of the intermediary and the notary, who will draw up a power of attorney for him.

The main task of an individual entrepreneur during such registration is to transfer his documents to an intermediary (often they are multifunctional centers). The mediator will do the rest.

How much does it cost to open a sole proprietorship

The cost of opening an IP varies depending on the method of registration. The first two are the cheapest for an entrepreneur: in the case of self-registration or registration online, the only fee is a state duty in the amount of 800 rubles.

Making an IP through intermediaries will cost several thousand more: notary services (500-1000 rubles) plus additional costs.

Who should become a member of the SRO

At the moment, there are no restrictions on individual entrepreneurs in construction, and all actions can be performed without obtaining a special license - in 2010 it was abolished. Today, construction licensing has been replaced by the admission of a self-regulatory organization (SRO).

The SRO permit is issued for an indefinite period and requires a fairly large financial outlay.

Individual entrepreneurs need to pay a one-time compensation and entry fee, buy an insurance policy if necessary, and pay monthly membership fees.

Only some types of construction and repair work do not oblige an individual entrepreneur to join the organization. These works include:

• drywall finishing;
• plastering;
• excavation;
• painting and facing works;
• Maintenance.

All other activities in this area require an individual entrepreneur to join a self-regulatory organization. Without permission from the SRO, the activities of the IP will not be legal.

IP reporting in construction

An individual entrepreneur in the construction industry must submit two types of reports:

1. reporting itself individual entrepreneur. It includes data on the average number of employees, as well as reports and taxes to off-budget funds and Pension Fund.
2. Reporting submitted by the individual entrepreneur for his employees. It consists of reports to the Social Insurance Fund, the Pension Fund, as well as a report on personal income tax.

According to the law, an individual entrepreneur has 30 days to submit a quarterly report, and 100 days to prepare an annual report. Before submitting reports to the tax authorities, they must be carefully checked to avoid problems and sanctions.

IP registration in 7 steps: Video