Individual Entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYuL until 2005) is individual, registered as an entrepreneur without education legal entity, but actually possessing many rights of legal entities. Rules apply to individual entrepreneurs civil code regulating the activities of legal entities, except when separate articles of laws or legal acts are prescribed for entrepreneurs. ()

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

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

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

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

From 2.7 million rubles

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

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

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

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

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

From 30.5 million rubles

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

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

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

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

penalties

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

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

Licenses

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

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

Differences from legal entities

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

Appointment of a director

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

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

registration

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

Sole proprietors can be

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

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

Required documents for registration of an individual entrepreneur:

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

An application for registration of an individual entrepreneur and other documents can be prepared online in a free service.

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

You must provide documents:

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

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

After registration

After IP registration must be registered with Pension Fund and MHIF, get statistics codes.

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

taxes

IP pays a fixed fee to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 rubles + 1% of income over 300,000 rubles. A fixed contribution is paid regardless of income, even at zero income. To calculate the amount, use the IP fixed payment calculator. In the same place, the CSC and the details of the calculus.

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

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

The entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit accounting reports (only the balance sheet and the report on financial results). This does not exclude the obligation to keep tax records: declarations of the USN, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified tax system and other documents can be prepared online in a free service.

Of the inexpensive programs for individual entrepreneurs, one can single out with the possibility of submitting reports via the Internet. 500 rubles / month. Its main advantage is ease of use and automation of all processes.

Help

Credit

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

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

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

Subsidy and support

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

Rice. Number of individual entrepreneurs per 10,000 population

Experience

Retirement experience

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

Pension

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

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

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

Insurance experience

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

Difference from employees

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

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

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

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

IP leave is not allowed. Because he has no concept of working time or rest time and production calendar also does not apply to it.

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

closure

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

IP closing happens in the following cases:

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

Databases for all IPs

Contour.Focus website

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

USRIP extract on the website of the Federal Tax Service

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

Bailiffs Service

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

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

Question answer

Can I register on a temporary basis?

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

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

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

Can an IP have a name?

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

Is it possible to work?

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

Is it possible to register two sole proprietorships?

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

What are the perks?

For the disabled and others preferential categories There are no business incentives.

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

The question of how to find out the address of an individual entrepreneur by TIN is often asked by many business owners and counterparties who work and enter into contracts with individual entrepreneurs. For example, the address of residence of an individual entrepreneur is necessary to determine jurisdiction and file a claim with the court. What information can be found out about an entrepreneur by his TIN, we will consider in more detail.

Information about IP by TIN

TIN is unique number, which the tax authority assigns to each person. The TIN of an individual and an individual entrepreneur are the same. The fact of assigning a TIN is recorded in the certificate of registration. To obtain this document, you must write an application to the inspection at the address of registration.

The opportunity to break through the IP by TIN is currently provided by the Federal Tax Service (www.nalog.ru). In the electronic service "Business risks: check yourself and your counterparty" on the department's website, you can get information about the entrepreneur. To obtain an extract from the Unified State Register, you need to know personal data: you can find an entrepreneur by TIN. The statement will show:

• number and date of registration of IP;
• activities carried out;
• information about the inspection in which the individual entrepreneur is registered.

It should be noted that the registration address and telephone number of the entrepreneur are not reflected in the extract, since this is personal information, approved. Federal Law of July 26, 2006 No. 152-FZ "On Personal Data".

How to find out OKATO IP by TIN

OKATO is a classifier operating in Russia and assigning a unique code to each territorial division. OKATO has been replaced by OKTMO since the beginning of 2014. OKTMO is also a classifier that only assigns codes municipalities. In particular, the OKTMO code is required for paying tax payments and filling out declarations.

To find out the OKTMO entrepreneur, you need to know the address of his residence. This can be done using the electronic services of the Federal Tax Service “Know OKTMO” or “Federal Information Address System”. Both services will require the registration address of an individual entrepreneur.

IP statistics codes by TIN

Statistics codes are a digital number assigned by the Rosstat authorities to individual entrepreneurs or organizations after their registration with the tax authorities. The inspectorate reports the creation of a new business entity to the statistical authorities after making a registration entry. The territorial authority records the information in its database by assigning a statistics code. Thus, statistics codes, like a TIN for tax authorities, allow you to identify business entities.

Previously, it was possible to find out statistics codes only by personally contacting the Rosstat department with an extract from the Unified State Register and a passport. Based on these documents, codes were assigned and a notification was issued, certified by seal and signature. This procedure took an average of three business days.

However, at the moment, you can get IP statistics codes by TIN online using services on the Internet. Rosstat has a service "Formation of notifications" http://statreg.gks.ru/. To obtain codes, you must select a business entity (organization, individual entrepreneur, head of a peasant farm, etc.) and enter data about it (full name of individual entrepreneur, TIN or OGRN). Confirming the request with a digital code will allow you to generate a notification file and print it. The document is valid without signature and stamp.

How to find out the IP phone by TIN

It was previously indicated that the phone number of an individual entrepreneur is personal data that is protected from distribution and use by Federal Law No. 152. Therefore, there is no way to find out the contact phone number of an individual entrepreneur by TIN.

As a rule, this situation is regulated by the rules business turnover: the phone is indicated in the contract between counterparties, the counterparty card, as well as in e-mail used in business correspondence.

Single State Register individual entrepreneurs (EGRIP) contains full open information about individual entrepreneurs legally exercising entrepreneurial activity on the territory of the Russian Federation. Registration of individual entrepreneurs is carried out in the bodies of the Federal Tax Service of Russia. Registers are also maintained by the Federal Tax Service of the Russian Federation. Register data is used to verify the counterparty, exercise due diligence, obtain an extract from the USRIP for an individual entrepreneur, for other purposes that require the provision of official registration data of the Federal Tax Service of Russia.

On the ZACHESTNYYBUSINESS portal, you can get free information about the state registration of individual entrepreneurs, peasant (farmer) households, full open data of the USRIP.

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of Russia*.

To obtain data from the USRIP, use the search line:

To do this, enter the TIN or OGRNIP or full name of an individual entrepreneur in the search box.

With the help of the USRIP registry, you can get the following free of charge up-to-date information about the Counterparty - an individual entrepreneur (the head of peasant (farm) households, an individual):

• . IP status (active, activity terminated);
• . Date of registration, the tax authority that carried out the registration;
• . Kinds economic activity;
• . Registration in off-budget funds;
• . Other official public information.

Please note: the legal address of an individual entrepreneur is the address of his registration as an individual, therefore, it does not apply to open data and is not published. Changes to the registers, changes to any data, are carried out only by the Federal Tax Service after the official request of the Head and submission of the appropriate form for changes.

We wish you fruitful, comfortable work with the USRIP registries of the Federal Tax Service of Russia on the portal!
Your HONEST BUSINESS.RF.

* EGRIP data are open and provided on the basis of clause 1, article 6 federal law dated 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited, namely information about documents proving the identity of an individual .

Information about individual entrepreneurs can be considered personal (personal) information about an individual who is duly registered as an individual entrepreneur. It is customary to consider personal data as the surname, name and patronymic indicated in the IP passport, the address of his residence (registration), the EGRIP code, TIN, the number of the certificate of state registration, and so on. All information that is not included in the list of those that are not defined by the law on the protection of personal (personal) data can be obtained in the manner prescribed by law.

The unique data of the IP are exclusively TIN and EGRIP. Last name, first name and patronymic can be the same for several people even within the same city, that is, they are not unique. It is the taxpayer identification number that is the main one when searching for the necessary information about an individual entrepreneur. Obtaining this kind of information may be necessary for the buyer of goods or products manufactured by the entrepreneur, or the customer of services in case of poor quality performance or violation of the terms of delivery of goods. In such situations, IP clients can file lawsuits against the entrepreneur, and the application must indicate the IP registration address. The customer of the product before making a deal may simply want to get acquainted with the information about the entrepreneur, check the legality of his activities. Information about individual entrepreneurs of this nature is contained in the USRIP - single register all entrepreneurs who have passed the state registration process with the Federal Tax Service. In the unified state register, you can get the following information about the individual entrepreneur of interest:

Surname, name and patronymic, as well as date and place of birth;

Citizenship of individual entrepreneur and address of residence in the territory of the state;

Passport information, namely: series, number, authority that issued the certifying document and the date of its issue;

In the case of a foreign individual entrepreneur, information is provided regarding his certifying documents and the right to live and work;

Identification number of the person assigned to him as a taxpayer;

Information about licenses issued to the entrepreneur and types economic activity, carried out by him;

Date of registration with the Federal Tax Service, PFR and other funds;

Date of issue and number state certificate confirming the registration of an individual in the status of an individual entrepreneur.

The information contained in the USRIP is available to everyone and is not confidential. An individual, an individual entrepreneur or an enterprise can obtain information about an individual entrepreneur. However, some information is not publicly available. Information about the place of residence and passport data of participants in a legal entity may be available if they are indicated in founding documents. The entrepreneur himself can obtain information about the person who made the request to obtain his personal data. In this case, they submit an appropriate application to the tax authority at the place of residence of the entrepreneur.

Information about individual entrepreneurs from the USRIP is issued in the form of copies of the documents required by the applicant, confirming certificates or certificates of the absence of information necessary for the applicant. The issuance of this kind of information is carried out after submitting an application to the Federal Tax Service at the place of registration of the IP and payment of the state duty within a maximum of five days. Anyone can receive information from the USRIP after submitting an application to the Federal Tax Service. You can also find out some information about the individual entrepreneur in special Internet services by entering the TIN of the entrepreneur. Statistics codes assigned to a business entity during the registration process (OKATO, OKFS and others) can be found in territorial body statistics on the place of residence of IP.

Some information about individual entrepreneurs can be found by carefully examining the products and checks issued to the client by the entrepreneur. On checks, as a rule, the full name of the entrepreneur, the number of his certificate, and sometimes the address are indicated. The packaging of products produced by IP reflects the "legal" address of the entrepreneur, which is, in fact, the address of residence of the IP. The exception is when the address of production facilities is indicated on the packaging.