In the process of work, entrepreneurs have a question - can an individual entrepreneur receive money on an individual's card from his business partners and from his own account, and can a card account replace a current one. The need for such a direction of funds arises from entrepreneurs with small cash flows. The article explains the expediency and legality of these operations, and also tells what tax and banking risks arise.

Sole proprietorships are entities economic activity and in the process of work they need to conduct cash settlements with partners and customers.

The legislation allows you to pay for goods and services, as well as receive payment for the provided objects in two ways:

• in cash, when payment transactions are processed through the cash desk;
• non-cash method, in which, for example, payment is made using a bank account.

For individual entrepreneurs, there is no obligation to open a bank account, and for some types of activities, all receipts go in cash. However, entrepreneurs with large turnovers, as well as organizations, require non-cash payments, for example, to pay for work under a contract. Contacting a banking institution and concluding an agreement with it becomes inevitable.

In addition, it becomes possible to transfer money from an individual entrepreneur's account to an individual's card as part of a salary or civil payment. employment contract. Such an operation also applies to non-cash, since citizens, when issuing this banking product, also open an account with a credit institution.

A businessman acting as an individual must somehow receive the money he earns. Transferring money from a current account to a personal card is one of the ways to accomplish this task.

Tax legislation, as well as a banking agreement with an individual entrepreneur for servicing an account, do not contain restrictive rules for such an operation. However, in order to avoid disputes with the tax authorities, the correct purpose of the transfer should be indicated in the payment order.

The options are:

• for personal needs;
• transfer of own funds.

Sometimes the money that comes to your bank card is also referred to as entrepreneurial income. However, this definition is not very accurate and tax office(with the filing of the bank) may ask what is meant by this phrase.

The wording to be avoided is the designation of money transferred from the account as a salary. When the amounts are named that way, the entrepreneur is obliged to withhold personal income tax from them and accrue insurance premiums. But an individual entrepreneur does not have a salary - he has an income on which a single tax is charged, which replaces, among other things, income tax. As a result, a conflict arises that allows the tax inspectorate to charge additional tax.

If the operation is carried out for the first time and there are doubts about your own competence, you should consult with bank employees who will suggest the safest wording.

Banks do not charge a fee for transactions of this kind, but they have the right to limit the amount of money withdrawn to the card. Usually they set a certain monthly limit, depending on the turnover of the entrepreneur and the amount of loans taken from a credit institution. Especially great difficulties arise if the card of another bank or it is credit.

When carrying out settlements related to entrepreneurial activities, it becomes necessary to transfer money to bank cards of other persons. Such an operation inevitably leads to taxation of the funds received by the recipient, since for him they look like income.

The transfer must be made in compliance with the following requirements:

• the IP transfers money on the basis of an agreement or agreement (labor, civil law, etc.);
• the entrepreneur fills out a payment order with the obligatory indication of the reason for the transfer and the details of the agreement between the parties.

Violation of the above conditions may lead to the fact that the tax inspectorate, in the absence of a justification for the transaction, will protest the attribution of the sent amounts to expenses and charge additional income tax with insurance premiums.

Citizens must accept payment from individual entrepreneurs, taking into account the fact that incoming money is taxable income. If the funds come as wage, then the obligation to withhold personal income tax lies with the tax agent - entrepreneur and the recipient does not care about further reporting.

If the amounts received are remuneration for services rendered or work performed under the contract, then the income tax is calculated by the recipient. He also submits a declaration at the end of the tax year for all receipts of this kind.

When after receiving payment from customers Money there is not enough on the current account, but the operation must be carried out, the individual entrepreneur has the right to replenish the account.

There are two ways to add:

• depositing cash at the bank's cash desk;
• transfer of the missing amount from the card.

When depositing through the cashier, the purpose of the transfer is indicated - replenishment of the account. The entrepreneur draws up a minimum of documents and contributes money, the rest of the actions are for the employees of the institution.

The second way - transferring from the card is much more complicated, since it requires entering full bank details. This procedure is carried out either through ATMs (or terminals), with mobile phone, if online banking is connected, or from a stationary computer on which the client-bank program is installed.

The user needs special care when typing numeric values. An error in even one digit can lead to incorrect enrollment.

The program installed in the ATM will correct the user in the text of the bank name, its correspondent account and BIC, but the correct typed account of the recipient is the responsibility of the entrepreneur.

Can an individual entrepreneur receive money on his personal card

In the absence of a current account, many individual entrepreneurs operate in cash, and, if necessary, accept them on personal cards.

Here are the following risks:

1. The agreement with the bank usually contains an indication that the current account (card) is prohibited from being used in commercial purposes. For servicing the card, the client pays a little and once a year, and for the current account - monthly and multiple times more. Therefore, the credit institution has the right to consider the operation performed as a violation of the contract and block the card.
2. The tax service can convince that the money coming to the card is income from commerce. But then all other operations, even of a personal nature and not income (for example, social payments for a child), will also have to be subject to personal income tax or be deciphered in detail. A detailed bank statement is expensive.
3. If an individual entrepreneur combines several taxation systems, then he will not be able to correctly maintain separate accounting, which is mandatory for combinations of regimes. For example, the patent taxation system provides for a fixed payment and does not focus on the amount of income for the chosen type of occupation. And the “simplification”, which is allowed to be combined with PSN, requires constant accounting of all income and expenditure transactions. When the money comes to one account, the tax office has the right to set off everything in income from classes on the simplified tax system.

In addition to the listed risks, there is another one - the bank can consider regular and large receipts on a personal card as money laundering and report this fact to law enforcement agencies. For credit institutions, strict regulations have been established in this area, due to the fight against the financing of terrorism.

If an individual entrepreneur, nevertheless, decides to use a personal card, then it should be isolated from other operations not related to commerce, and limited to small turnovers. It will not be superfluous to coordinate this option with the bank.

Individual entrepreneur has the right to transfer money to an individual's card from a current account for personal needs. A reverse transaction is also allowed if there are not enough funds for the transfer. However, when receiving income on a current card account, there are risks of its blocking due to violation of banking rules and the accrual of income tax on social benefits. For the safe conduct of business, it is recommended to use a current account.

Questions of this kind come from our readers all the time, today we will try to clarify the situation on this matter. Can an individual entrepreneur instead use his bank card so that clients transfer payment for goods or services received to it? What risks should an entrepreneur take into account if he decides to use this method of receiving payment?

To begin with, let's think about why such a situation with payment to a bank card of an individual occurs quite often. What is the benefit of the entrepreneur in this case?

Firstly, as it seems to many, it is convenient for customers. They have their own bank card with which they transfer money to IP. But here you can still argue. This is convenient, first of all, for individual entrepreneurs: you don’t need to open a current account, you don’t need to pay for its services either, the money “drops” immediately on the card. For the client, in fact, the degree of "convenience" of this payment method always remains the same: he pays with his card, and how the payment is made - to the IP card, to his account or to the same account through the payment aggregator - the buyer is of little concern.

Secondly, it is cheaper for individual entrepreneurs, since servicing a personal bank card in any case will cost less than servicing a current account.

This practice of receiving payment by individual entrepreneurs is common in life precisely because of saving money on maintenance. This payment method is usually offered by many online stores and joint purchase organizers. But what could be the cost of such savings?

According to the tax

If we consider the designated issue from the point of view of tax legislation, then we can say the following:

• An individual entrepreneur is not required to open a current account;
• in the Tax Code of the Russian Federation there is no prohibition on the use of individual entrepreneurs for their activities of personal accounts;
• the type of account used to receive payment is not important: according to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, an account is a settlement (current) and other bank account opened on the basis of a bank account agreement.
• on the this moment there is no obligation for an individual entrepreneur to report the opening of a bank account.

What can be the conclusion?

In principle, there is no prohibition in the tax legislation on the use of a personal bank card instead of a current account. But there are risks here, especially in conditions when it is no longer necessary to inform the tax authorities about the opening (use) of an account.

What could this turn out to be?

Since the card is personal, you can carry out other operations on it, for example, receive a transfer from a relative or transfer money to yourself from another card. Such receipts in your understanding are not income. The tax authorities may well consider it all as income and charge additional tax. You will have to prove long and hard that this money is not income, and it’s not a fact that you will prove it.

Even if you start a card with the intention of receiving payments from customers on it, then in practice the human factor comes into play: sooner or later you will need to transfer some amounts in order to pay for something, etc., because a bank card is always will be at your fingertips.

What will happen in a situation where payments from customers were received on the card, but the income was not reflected anywhere and the tax, accordingly, was not paid? If your "black operations" are revealed, then you are threatened with more serious sanctions than a simple additional tax charge.

From a bank's point of view

The issuance of a bank card is accompanied by the conclusion of an agreement between you and the bank, therefore, it is worth considering the legality of using a personal card to receive payment from customers from the point of view of relations with the bank.

To understand the situation, let us turn to the Instruction of the Central Bank of the Russian Federation No. 153-I dated May 30, 2014, in which current and settlement accounts are clearly separated from each other (Chapter 2 of this Instruction):

• a current account is opened for an individual for operations that are not related to entrepreneurship;
• a current account is opened by an individual entrepreneur or a legal entity for business operations.

Banking legislation denies the equivalence of a current and current account, therefore, from the definition of terms, it follows that an individual entrepreneur cannot use a card to receive payment.

What threatens the entrepreneur in case of violation?

Let's start with the fact that you need to read your contract with the bank. When you open a simple personal card, many banks include a condition in the agreement that you use this account in business purposes You can not. If you receive payments from customers on the card, then you will violate the terms of the agreement with the banking institution, and the bank, in turn, has every right to stop servicing the account and terminate the agreement.

Even if there is no such clause in the contract, there may be a clause stating that by signing the contract, you agree to internal rules bank, that is, its internal regulations. These regulations may also stipulate the impossibility of using a current account for business purposes.

Conclusion: violation of the conditions for using a bank card can lead to the fact that the bank refuses to perform certain functions of servicing the account, blocks the card and terminates the contract. It is more profitable for any bank to open a current account for an individual entrepreneur, since its maintenance will cost more.

What else threatens the mass receipt of payment from customers on a personal card?

Banks in their work are guided by federal law No. 115-FZ of August 7, 2001, regulating the issues of counteraction in the field of money laundering. So: according to this law, banks are required to track suspicious transactions, record information about them and transfer it to the appropriate authorities for investigation. At the same time, the regular receipt on the card of an individual of amounts from a large number other individuals is considered one of the signs of laundering proceeds from crime, and causes appropriate suspicion.

What can a bank do in such a situation?

Most often, the bank blocks such a card, as well as other cards belonging to this individual, and also transfers information to law enforcement agencies and the tax service.

Conclusion: in this scenario, you will find yourself in a situation where the card will be blocked, and you will have to explain yourself not to the bank, but elsewhere.

Outcome

In order not to risk either the existing relationship with the bank, or the possible blocking of all your cards, or additional taxes from the tax authorities, as well as communication with law enforcement, PI necessary . At the moment, banks are ready to offer their customers a variety of options for opening and maintaining a current account with the ability to use additional services. The tariffs of banks for servicing a current account differ, so everyone can choose the appropriate option for themselves. you can choose the suitable option and even with free maintenance.

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.

What do you need to open an IP

Under the law, all citizens of the country, even foreigners with temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOYuL). The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:

• printing production;
• notarization of documents;
• opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? For this, it is necessary preparatory work. At the initial stage, you need to decide on the area of ​​\u200b\u200bactivity. For this there is all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, you need to contact the local tax office with the necessary set of documents. If the businessman chose taxation according to the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, settlements or parts thereof. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

To date, the easiest, fastest and most convenient way to open an IP is an online service for opening an IP.

Documents for opening an IP

• After successful registration of an individual entrepreneur, you must select a bank to maintain a current account. In order to simplify the choice, use the RKO tariff comparison service from Main Mine.

If the question of how to issue an IP is more or less clear, then special attention should be paid to what list of documents is needed to open an IP. It:

• passport (a photocopy is also required);
• application (form 21001);
• receipt of payment of the fee;
• TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

1. You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
2. In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
3. You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

• In some cases, for the IP to work, it is required to start cash machine, if it is impossible to work without it (relevant for creating online stores, when trading / providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or the patent taxation system is applied. Instead of a check, then a form is issued strict accountability. Learn more about how to calculate taxes on UTII and generate payment documents online.
• The seal is also made after receiving the package of documents. The entrepreneur has the right to work without it, limited only by the signature.

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use the online service for opening IP.

IP registration deadlines

Legislation establishes the exact deadlines for issuing an IP. According to the plan, do this for no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of refusal when trying to open your own business. The reason may be the incorrect execution of documents or the erroneous indication of information. How to open an IP in this case? An individual needs to organize the collection of a package of documents again and pay the fee again.

At the end of the allotted time, all the papers are handed out, after which you can start making money. The entrepreneur gets:

• a document certifying registration;
• extract from USRIP;
• certificate of state registration (OGRNNIP).

To maintain online IP accounting, you can use.

Video: what you need to open an IP

The acquisition of the status of an individual entrepreneur gives the right to a citizen to legally engage in commercial activities and permanently increase sales volumes. In practice, a businessman can receive the first profits without registering with the tax authority, for example, if he performs one-time assignments. Often the question of whether it is necessary to open an IP arises before a citizen in connection with the planned expansion of the chosen direction. The status of an entrepreneur gives the right to officially replenish your personal account in pension fund which will subsequently affect the amount of his pension.

What is considered a business activity

The main body that oversees the conduct of business in Russian Federation, is the tax office. The department checks the legality of accounting, conclusion of contracts and settlements on them between business entities. Classification of entrepreneurial activity occurs according to the following criteria:

• · Acquisition of property and material assets for the purpose of further profit generation through the production of new products or resale;
• Registering an individual entrepreneur is necessary for record keeping business transactions, the basis for which are completed transactions;
• If a citizen has stable partnerships with contractors.

In order to identify the employment of citizens as entrepreneurial, a comprehensive assessment is carried out. Usually, if transactions or contracts are of a one-time nature, such relations can be formalized between an organization and an individual as a civil law contract. In this regard, citizens may not register IP, as this is not a natural process.

What threatens if you do not issue an IP

Russian legislation provides for 3 categories of liability for illegal business conduct:

• criminal (imposed upon receipt of income on a large scale; it can be either a fine of 300 thousand rubles or imprisonment);
• administrative (fine from 500 to 2,000 rubles);
• tax (a citizen can be involved for untimely registration with a tax fine of 5 thousand rubles, it can also be for a fine for working without registration - 20,000 rubles. Penalties can be at the same time).

Illegal conduct of entrepreneurial activity is regarded by the Russian legislator as a serious offense. First of all, it is tax evasion, which leads to administrative and tax fines. Of course, with sufficient profits, such sanctions are not tangible and the businessman still does not pay attention to the legal norm and will not open an IP.

Criminal liability comes into force in case of causing damage to the state due to the concealment of income on an especially large scale. This rule applies only to cases of group business, for example, garage car repair, when several craftsmen work. If you do not draw up an IP, there is a risk of receiving a fine of up to 500,000 rubles, and in some cases up to five years in prison.

The same situation exists in the trucking business. According to article 171 without a license or official registration as an individual entrepreneur individual may be attracted to liability in the amount of three hundred thousand rubles. The amount is already quite significant, it would be easier to pay only 6% of such income under the simplified taxation system. If a citizen continues to conduct systematic activities and does not consider it necessary to open an IP in the case of cargo transportation or the provision of other types of services, the norms of criminal law may be applied to him.

Important: It is possible to avoid fines for unregistered activities. If a potential entrepreneur did not know that he needed to register an IP, he can get by with a warning. True, when charges are brought, an evidence base is collected and it will not be possible to get out.

In what cases it is necessary to open an IP in the tax authorities

The legislation does not impose clear requirements for registering a business, depending on the number of employees or income level. The last paragraph must be notified if you are already registered in single register entrepreneurs.
Yes, Article 2 Civil Code a definition is given, according to which the commercial activity of an individual is recognized as a business with a systematic profit for the initiator from the use of property, material assets, the provision of services and other actions. At the same time, the legislator draws attention to the fact that the activity is carried out at your own peril and risk and must be registered in the prescribed manner.

Example: A freelancer, the owner of an online store, needs to open an individual entrepreneur, since such activity will be associated with systematic income generation. Therefore, you still have to draw up an IP, otherwise sooner or later they may be held accountable: a fine, arrest or suspension from a certain type of activity.

Do I need to register an individual entrepreneur when opening an online store

In this situation, everything is more than logical. A remote platform for selling goods or providing services implies openness and branding. Counterparties will have to issue receipts or invoices of a national standard, conduct activities under other Laws, for example, “On the Protection of Consumer Rights”. Without registering as an individual entrepreneur, you cannot provide cash receipt or warranty card. As a result, the client is not protected and may refuse to purchase goods on such a resource. In addition, registration of an individual entrepreneur in the case of opening an online store makes it possible to use services for accepting non-cash payments immediately to the account.

Important: It is also necessary to register an individual entrepreneur in the case of work on dropshipping. Despite the fact that such an online store is more of a "showcase" and is considered an intermediary, its owner receives an agency fee from each sale. And this is also a systematic income and a kind of entrepreneurship..

Is it worth registering an IP when renting an apartment

But with the question of whether it is necessary to open an IP for renting an apartment, everything is simple. This is not always justified, since the time to complete the terms of the transaction is minimal. Often, the owners of other real estate are official employees of organizations that treat such employees with distrust in the state. It is best to consolidate such relationships and include income in the declaration. Alternatively, you can arrange a lease on behalf of a good friend or relative who has an official IP registration.

Taxation options for individual entrepreneurs

If the business is only at the initial stage, at first, experts advise to do with the usual declaration of an individual. True, if we measure the tax burden on an entrepreneur on a simplified system, and this is only 6%, then it is much more profitable to withdraw your income from mandatory fees at a rate of 13% and open an individual entrepreneur. In any case, if a citizen plans to expand his business and cooperate with large organizations, he needs to change his status. Otherwise, no one will want to work with him.

Individual entrepreneurship is an institution created for doing business by individuals without education legal entity. An individual, becoming an individual entrepreneur, works for himself and for himself. But is it possible to open an individual entrepreneur if officially employed?

Who can become an IP?

First, let's figure out who can become an IP?

The citizenship of the future businessman does not matter. This means that both foreign citizens and stateless persons can be registered as individual entrepreneurs in Russia. But these persons must meet the stipulated requirements. Entrepreneur, leading individual activity, can be:

• a capable citizen who has reached the age of 18 (or earlier, from the age of 16, who received full legal capacity by a court decision, or from the age of 14 - with the permission of the parents);
• having a place of residence in the Russian Federation, confirmed by registration;
• not conducting activities in which entrepreneurship is prohibited (such cases are described below).

Who can't become an IP?

Cannot be combined entrepreneurial activity:

• notaries;
• municipal and state employees;
• military personnel;
• prosecutors and security officials.

The ban on conducting business activities for these persons is expressly provided for by law.

Can lawyers become IP?

There is no norm in the legislation that directly prohibits lawyers from carrying out entrepreneurial activities in addition to their legal practice. But the law has a list of areas that lawyers can deal with. For example, a lawyer has the right to combine advocacy with work as the head of a legal education. And among these occupations there is no entrepreneurial activity. This gave rise to government agencies take a position according to which lawyers cannot be registered as individual entrepreneurs (Letter of the Ministry of Finance of the Russian Federation dated May 20, 2013 N 03-11-11 / 17741).

Well, the code professional ethics of a lawyer also prohibits lawyers from engaging in any other paid activity in the form of participation in the process of providing services, performing work or selling goods.

Can a working person open an IP?

The legislation does not prohibit employees from running their own business at the same time. Therefore, an individual, working under an employment contract, can simultaneously conduct his individual business by registering as an individual entrepreneur.

Sometimes people applying for a job may face a ban from the employer to also conduct entrepreneurial activities. Such a ban is valid only if the employer does not allow business in working time. In the rest of the time, free from work, an individual is not subordinate to the employer, therefore he has the right to do his own business.

Can an individual entrepreneur be a director?

The employer has the right to use the labor of his employees as efficiently as possible. Therefore, as noted above, the employer has the right to prohibit his employees during working hours from engaging in another type of activity other than directly performing assigned duties.

The director reports to the founders of the company (constituent body). And the founders have the right to restrict the activities of the director and not allow him to conduct his business during working hours. In addition, being the founders of their company, they, by determining the policy and concept of the company's business, have the right to prohibit the director from entering into transactions on behalf of the company with the individual entrepreneur, which he is.

How to apply for an IP, working officially?

Working under an employment contract, an individual has the right to apply to the tax office to register him as an individual entrepreneur. The procedure for employed persons is similar to the procedure for non-employed persons. There are no special features in the registration.

The registration algorithm is as follows:

• choice of business (type of activity);
• the choice of the taxation system that will be most beneficial;
• collect everything Required documents, including filling out an application for registration;
• pay the state duty;
• contact the tax authority at your place of residence;
• receive a document that confirms the status of IP.