And profit from his activities or engage in individual without education legal entity.

In accordance with Article 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment state registration as an individual entrepreneur. Any citizen has the right to conduct business, but not every citizen is able to exercise this right.

• legal capacity(ability to have civil rights and take responsibility)
• legal capacity(the ability to acquire and exercise civil rights by one's actions)
• have a place of residence(the place where the citizen resides permanently or predominantly).

Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, conclude and execute them, acquire property and own, use and dispose of it. By general rule civil capacity arises in full from the onset of adulthood (upon reaching 18 years of age).

The status of an individual entrepreneur is acquired as a result of state registration citizen as an individual entrepreneur.

An unreasonable denial of state registration may be appealed by a citizen in an arbitration court. Denial of state registration of an entrepreneur is allowed only in cases of non-compliance of the composition of the submitted documents and the composition of the information contained therein with the requirements of the Regulations on the procedure for state registration of entities entrepreneurial activity (№1482).

Property disputes between citizens registered as individual entrepreneurs, as well as between these citizens and legal entities, arbitral tribunals, with the exception of disputes not related to the implementation of entrepreneurial activities by citizens.

An entrepreneur bears increased responsibility, unlike other citizens, since, in accordance with the current legislation (Article 401 of the Civil Code of the Russian Federation), a person who has not fulfilled or improperly fulfilled an obligation in the course of entrepreneurial activity is liable regardless of the presence of fault. Claims against an individual entrepreneur can also be presented by creditors for obligations not related to the implementation of entrepreneurial activities (on causing harm to the life, health or property of citizens or legal entities, on the recovery of alimony, etc.).

An entrepreneur (individual) can work in any position on a paid basis in any private, public or public organizations, unless this work or position is prohibited by law from combining with entrepreneurship. Unlike legal entities, the property of individual entrepreneurs, constituting the objects of commercial activity, can be inherited and bequeathed. But the right to engage in entrepreneurial activity is not inherited.

Individuals engaged in entrepreneurial activities without registration are liable, including criminal, in accordance with the law Russian Federation. All income received from such activities is subject to collection in state revenue.

Commercial activity without formation of a legal entity

Two groups of business entities

• citizens or natural persons;
• legal entities.

The law establishes equal treatment of citizens and legal entities in determining their rights and obligations, in determining any conditions for doing business (commerce, entrepreneurship) that do not contradict the law.

The concept of an individual entrepreneur

Individual entrepreneur is a citizen engaged in entrepreneurial (commercial) activities without forming a legal entity.

A citizen can act on the market as an individual entrepreneur only from the moment of his state registration.

An independent type of individual entrepreneur is the head farming operating without forming a legal entity, which is also recognized individual entrepreneur from the moment of state registration of his farm.

Basic rights and obligations of an individual entrepreneur

• the right to create legal entities independently or jointly with other persons;
• are obliged to answer for their obligations with all their property;
• may be declared bankrupt by a court order.

To, carried out without forming a legal entity, the rules governing the activities of legal entities are applied.

Associations of individual entrepreneurs

Engaging in entrepreneurial activity without forming a legal entity is possible not only by individual entrepreneurs, but by their associations. Such an association is possible only on the basis of a simple partnership agreement. Under a simple partnership agreement, two or more persons combine their contributions and act jointly without forming a legal entity to make a profit or achieve another goal.

• common goal;
• connection of deposits of individual entrepreneurs;
• joint activities to achieve the goal.

When conducting common affairs, each partner has the right to act on behalf of all partners, unless other conditions are provided for by the terms of the contract. At the same time, in relations with third parties, the powers of a partner to make transactions on behalf of all partners are certified by a power of attorney issued to him by the other partners.

The partners are jointly and severally liable for all common obligations, regardless of the grounds for their occurrence. At the same time, even if a person has terminated his participation in the contract, but the contract between the other partners has not been terminated, he is liable to third parties for the general obligations that arose during the period of his participation in the contract.

Types of individual entrepreneurs.

Bankruptcy (insolvency) of an individual entrepreneur.

An individual entrepreneur may be declared bankrupt if he is unable to satisfy the claims of creditors for monetary obligations or fulfill obligations for mandatory payments within three months from the date of their fulfillment and if the amount of his obligations exceeds the value of his property.

Insolvency (Bankruptcy) of an individual entrepreneur

An individual entrepreneur can be declared bankrupt by decision of the arbitral tribunal in the event that he is unable to satisfy the claims of creditors related to his entrepreneurial activities. Also, the IP can on a voluntary basis officially declare bankruptcy.

The grounds and procedure for recognizing an individual entrepreneur are established federal law No. 127 "On insolvency (bankruptcy).

foundation recognition of an individual entrepreneur as bankrupt is his inability to satisfy the claims of creditors for monetary obligations or to fulfill the obligation to make mandatory payments.

Statement on declaring an individual entrepreneur bankrupt can be filed by the debtor, creditor, tax and other authorized bodies on requirements for mandatory payments.

Entrepreneur goes bankrupt and its registration as an individual entrepreneur becomes invalid from the moment the arbitration court makes a decision to recognize the individual entrepreneur as insolvent and to open bankruptcy proceedings. The entrepreneur's licenses issued to him are revoked.

In case of out-of-court an entrepreneur is considered bankrupt after he officially declares his bankruptcy in the Bulletin of the Arbitration Court of the Russian Federation and the official publication government agency in bankruptcy cases.

The debtor's announcement of bankruptcy and its liquidation shall indicate the period for filing creditors' claims and creditors' objections against the liquidation of the debtor, which may not be less than two months from the date of publication of the said announcement.

An individual entrepreneur declared bankrupt cannot be registered as an individual entrepreneur within one year from the moment it was declared bankrupt.

The arbitration court sends a copy of the decision to declare the individual entrepreneur bankrupt and to open bankruptcy proceedings to the body that registered the citizen as an individual entrepreneur, and also directs the decision to all known creditors.

Claims of creditors Individual entrepreneurs are satisfied in accordance with the priority established by law at the expense of their property, with the exception of property that cannot be levied in accordance with Federal Law No. 229 "On Enforcement Proceedings".

Claims of creditors of each successive turn shall be satisfied after the claims of creditors of the previous turn have been fully satisfied. If the amount is insufficient to fully satisfy all the claims of creditors of one priority, these claims are satisfied in proportion to the amount of recognized claims of each creditor of this priority.

After completion of settlements with creditors, an individual entrepreneur declared bankrupt considered free from the performance of the remaining obligations related to his business activities, even if they were not declared to the arbitration court. Also considered repaid, regardless of whether they were actually satisfied, claims for other obligations not related to entrepreneurial activity, which were presented and taken into account by the court when declaring an individual entrepreneur bankrupt.

Exception made only for requirements on compensation for harm caused to life and health, and others personal requirements, which remain valid regardless of whether they were presented during the bankruptcy proceedings, in the event that they remained unsatisfied.

Upon completion of the bankruptcy procedure, the bankrupt loses the power of his registration as an individual entrepreneur and all subsequent disputes from that moment are resolved in the courts of general jurisdiction.

I think many of the readers have come across the abbreviation "IP", as well as "PBOYuL" or "PE", or simply the words "merchant", "entrepreneur", or the most famous - "businessman". And what do they, in essence, mean? It is worth looking into the law.

IP Law

As such, there is no special law on IP and is not expected. IP is dedicated, which says that a citizen has the right to engage in entrepreneurial activities at his own peril and risk without creating.

Who can become an entrepreneur

Status characteristic

In essence, nothing changes in a person - having received the status of an individual entrepreneur, he does not become a brilliant “business shark”. Just in the appropriate state register(EGRIP) a record appears stating that such and such a citizen of such and such a number is registered in the status of an individual entrepreneur. The state needs this, first of all, to levy taxes from this citizen, which he is obliged to pay, making a profit from entrepreneurial activities.

Read also: Reporting when closing an IP in 2019 - taxes, contributions, declarations of the simplified tax system, UTII, etc.

Many people mistakenly consider an individual entrepreneur to be a legal entity, and often such stupid questions arise as: “buy a ready-made IP” or “”. A citizen, having received the status of an individual entrepreneur, remains an individual and, of course, it is impossible to buy or divide it.

What is IP based on?

The fact of its state registration (still the same article 23 of the Civil Code of the Russian Federation. Since Certificates are no longer issued during registration, and the Record Sheet still does not look very solid, it is easier to indicate in the contract that the individual entrepreneur acts on the basis of state registration from such and such a date , OGRNIP such and such.

Rights, obligations and benefits

The same as for "ordinary" citizens, plus the right to engage in entrepreneurial activities. But there are a few more responsibilities, among them:

• from entrepreneurial activity;
• in settlements with the population;
• the obligation to report to the registration authorities about various changes in information for their entry into the USRIP (address, surname, types of activity, etc.).

Loss of the status of an individual entrepreneur

You can voluntarily refuse the status of an individual entrepreneur, or you can lose it. Among the reasons:

• injunction to engage in entrepreneurial activity;
• prohibition to engage in entrepreneurial activity as a result of bankruptcy;
• loss of legal capacity;
• recognition as missing, well, dead.

Features of bankruptcy

After the amendments in 2015, and the emergence of a full-fledged institution of bankruptcy of citizens, the bankruptcy of an individual entrepreneur, in fact, became equated with the bankruptcy of a citizen, while observing the features of this type of bankruptcy.

Features of the bankruptcy of IP are regulated by articles 214-216 of the Federal Law "On insolvency (bankruptcy)", and are:

To the sign of insolvency, in addition to the inability to satisfy the requirements of creditors, the inability to repay current payments (Article 214 of the Federal Law and Law) was added;

The consequences of bankruptcy for IP will be as follows:

• From the moment of declaring bankrupt and with the introduction of the procedure for the sale of property, the status of an individual entrepreneur is lost;
• 5 years from the date of completion of the procedure cannot be registered as an individual entrepreneur;
• For 10 years from the date of completion of the procedure for the sale of property, a person cannot hold a position in the management bodies of a credit institution.

According to civil code R.F. IP is individual who has the right to engage in commercial activities. The entrepreneur is liable for his obligations with all his property.

What form of business is sole proprietorship?

Many cannot figure out the organizational and legal affiliation of an individual entrepreneur: is it an individual or a legal entity? Answer to this question marked in Art. 23 of the Civil Code of the Russian Federation, according to which any citizen has the right to engage in labor activity as an individual entrepreneur without forming a legal entity.

The concept of a legal entity is interpreted differently: it is a registered organization (LLC) that has founders and authorized capital. Sole proprietorship conducts entrepreneurial activity without such.

It is worth noting that in many cases an individual entrepreneur is endowed with the same powers as an LLC. For example, he can also open a current account, enter into contracts and carry out almost the same activities, with the exception of some of them.

What is the difference?

Thus, each of the legal forms has its pros and cons, and any existing individual entrepreneur can register an LLC by contacting the Federal Tax Service with documents, but taxes and fees will have to be paid for all forms of activity.

Example: a citizen, being the founder of an LLC engaged in the manufacture building materials, decides to sell clothes through an online store. To do this, he has the right to separately open an individual entrepreneur, but he is obliged to pay taxes to the Federal Tax Service, contributions to the Pension Fund of the Russian Federation and OMS for both organizations.

In this case, asking the question - IP - this is a legal entity. face or ordinary physical. face? - it is necessary to proceed precisely from the form of business that a citizen conducts. When resolving litigation, filling out documents, filing reports from an LLC, it will be a legal entity, and from an individual entrepreneur - an individual.

Consideration of disputes in court

In accordance with the Arbitration Procedure Code of the Russian Federation, the Arbitration Court has the right to accept applications from organizations and individual entrepreneurs in the event of the following disputes:

• Economic: for example, about debts.
• Administrative: when conducting a business that is not legally registered.
• Organizational: bankruptcy of LLC.
• Tax: non-payment of advance payments in deadlines.
• Corporate: when causing losses caused by co-founders, founders and participants to a legal entity.
• International economic: in case of default by a company registered on the territory of the Russian Federation in relation to a foreign citizen, or vice versa.

When issuing a decision on the imposition of penalties, the court has the right to be guided by data on the personal property of an individual entrepreneur. If a fine is imposed on an LLC, then arbitration can take into account only the authorized capital of the organization.

Due to the fact that an individual entrepreneur is a natural person, or an organization is a legal entity, then all conflicts and disputes between them fall within the competence Arbitration Court and are only permitted by the courts.

Addition

Do you still have questions about the nuances of the legal status of an individual entrepreneur or do you need detailed expert advice on another issue? legal matter? The moneymaker factory recommends using the Lawyer online service to get professional advice from an experienced lawyer. (Getting the first response within 15 minutes after its publication).

In our country, start doing business on legal grounds not difficult. Enough, having previously collected the necessary and studied. According to statistics for 2017, about 4 million individual entrepreneurs were registered in Russia. However, individual entrepreneurs need to remember that they have not only the right to engage in profit, but also the corresponding obligations, for failure to comply with which sanctions and fines are imposed. In today's article, we will tell you who an individual entrepreneur is, what they do, and what responsibilities they have.

Page content

An individual entrepreneur is an individual who conducts independent entrepreneurial activities with the aim of obtaining a systematic profit without education, and who has passed the state registration procedure established by law.

Previously, the terms PE "private entrepreneur" and PBOYuL "entrepreneur without forming a legal entity" were used. Now these terms are combined into IP.

Individual entrepreneurs in our country can become:

• capable persons over the age of 18;
• legally capable minors who have reached the age of 16 (with the consent of parents or guardians who have entered into marriage);
• foreign citizens residing in the territory of the Russian Federation.

IMPORTANT: a state or municipal employee cannot be an entrepreneur.

Why register an IP?

In our country, millions of people are engaged in their business. In principle, there is nothing terrible in this, if you are not engaged in prohibited activities, and your “home” business does not require renting premises, concluding agreements with suppliers. Most often, an example is the services provided by self-trained masters, such as: accounting, copyright, manicure and hairstyles, massage, renting out apartments, taxis in your own car, repairing apartments, cars, computers and others. Of course, in this case, you do not pay and do not do paperwork.

Advantages of registering an IP

• Having registered an individual entrepreneur legally, you can conduct business activities with a clear conscience;
• The procedure is either very simple and fast;
• The range of possible activities carried out is much wider;
• There is a retirement period, as you pay in Pension Fund;
• You can get a loan for a small business on more favorable terms than an individual.

Cons of registering an IP

• in the event of bankruptcy and the formation of debts, the individual entrepreneur is liable with all his property, that is, the court will take everything that can be taken by law;
• some companies that pay VAT do not want to use the services of an individual entrepreneur because of the conflict of taxation systems, leading to the fact that a “big” company actually pays this tax for the entrepreneur;
• An individual entrepreneur cannot register a business jointly with someone. He is the sole owner of the business and cannot even accept an employee for the position of director;
• An individual entrepreneur is obliged to make social payments in a fixed amount constantly and regularly, regardless of the level of profit (even if work is at a loss);

An individual entrepreneur pays a fixed payment to the pension fund, which does not depend on the level of his income. The amount of the pension contribution in 2020 is 22,261.38 rubles per year plus 1% of income if it exceeds 300,000 rubles.

An individual entrepreneur can carry out activities at a rate of 6%. However, he does not pay 9% of the profit in the form of dividends.

Sole proprietors are exempted from complex financial statements. He keeps only tax reporting: USN, 3-NDFL, UTII, KUDIR

If an individual entrepreneur regularly pays pension contributions, then his experience goes from opening an individual entrepreneur to closing it, also regardless of the level of profit.

A female entrepreneur has the right to receive maternity leave if voluntary insurance contributions to social insurance were made.

Child allowance for a child under 1.5 years old can be received by an individual entrepreneur of any gender.

Sick leave can receive an individual entrepreneur in the event that he made voluntary contributions to social insurance. However, sick leave rates are calculated based on the minimum wages, the size of which is established by law. Therefore, these payments will be insignificant.

IP leave is not allowed.

Thus, along with the rights of the individual entrepreneur, the list of obligations to the state is also extensive. Note that IP is the most popular type of registration of legal activities in small businesses. As you can see, there are nuances, pros and cons. If you want to start your own business, you have to understand the nuances and start acting.

Remember that ignorance of the laws does not exempt from their implementation, and even more so from fines. Therefore, you need to know the amount of mandatory payments, the rules for hiring employees, etc. And also for IP it is desirable, but optional, after registration, and.

Is it possible to apply for an IP while working for hire? An individual entrepreneur has a dual status: on the one hand, it is an individual, on the other, it is a business entity. Knowing about such specifics, it can be assumed that an individual entrepreneur has the right to simultaneously conduct his own business and work in the staff of any organization on the terms. This assumption is correct.

Is it possible to work and open an IP

Individuals - with the exception of civil servants - have the right to register an individual entrepreneur and start their own business without leaving their main place of work. They can cooperate with the employer on the terms of an employment contract and provide services on the basis of civil law contracts.

The exception is those categories of workers who serve the needs of the state: officials, military personnel, employees of the prosecutor's office and security agencies. This contingent does not have the right to do business - it is impossible to sit in the chair of a deputy and the chair of one's own office at the same time.

Some are concerned about the question: “Is it possible to issue an IP if I officially work, and not inform the boss about it?” We answer: yes. An employee is not required to notify the employer that he has received a certificate and is now doing business in his spare time from his main job. AT work book only employment records are made, data on individual entrepreneurs are contained in the state register and are available upon official request.

However, employers themselves are often interested in preferring an individual entrepreneur staff member, and, having learned about the new status of an employee, they can offer him to change the format of further work. The point is that if any working function performs IP, the company saves to a large extent on the so-called payroll taxes - insurance premiums sole trader pays for himself. In addition, an incoming employee in the status of an individual entrepreneur does not need to pay vacation and sick leave, social package he doesn't deserve it either. Absence labor guarantees does not benefit the individual entrepreneur, but his benefit is smaller deductions from earnings. For example, on a simplified taxation system, 6% of income must be paid to the budget, while 13% of income tax is deducted from the salary of a full-time employee.

However, having registered an individual entrepreneur, you should not rush to apply for dismissal in order to switch to a different format of cooperation with the employer. The problem is that the scenario described above is seen by the tax authorities as a desire to evade taxes through an unreasonable replacement labor relations civil law. Despite the fact that the judiciary in proceedings on this issue often takes the side of the individual entrepreneur and his counterparty, this should not be abused.

If an individual entrepreneur works under an employment contract, he enjoys all the benefits of such cooperation. On time, he is paid a salary, he can count on a bonus, he rests on vacation at the expense of the employer, and in case of dismissal he receives a dismissal allowance. When an individual entrepreneur is employed, he is obliged to comply with the internal labor regulations.

Can an individual entrepreneur work under an employment contract

The reverse situation, when an individual entrepreneur decides to get a job in the state, is also legal. In this case, the applicant appears at the interview as an individual, and it is not necessary for him to “close” the IP.

If an individual entrepreneur works in an organization on the terms of an employment contract, his entrepreneurial status does not matter to the employer. Settlements with the employee and funds are carried out in the general order for all. Among other things, the employer pays insurance premiums from the salary of an individual entrepreneur. However, the fact that an individual entrepreneur works as an employee of the company, and contributions to funds are made for him as an individual, does not relieve the individual entrepreneur from his obligation to pay for himself.

The question of whether it is possible to work and be an individual entrepreneur also affects the financial aspect. Having settled down in the state, the individual entrepreneur continues to pay insurance premiums for himself, even if he does not devote time at all own business and receives no income from it.

According to the law, an individual entrepreneur is obliged to pay insurance premiums for himself throughout the entire time he is an entrepreneur, with the exception of grace periods for non-payment. Such periods include time periods when a person cannot conduct commercial activities because he serves in the army, takes care of a child under one and a half years old, a person over 80 years old or a disabled person. Also, beneficiaries can be IP spouses of diplomatic workers or contracted military personnel who have not been able to get a job for five years. In other situations, insurance premiums are supposed to be paid, they even do it. If payments to funds seriously complicate financial position, it probably makes sense to initiate the procedure for deregistration of IP from tax records.

In the case when an individual entrepreneur works on a labor basis and retains his entrepreneurial status, insurance premiums paid by both himself and his employer go to the account of the insured person. When forming a pension, all of them will subsequently be taken into account.

For himself in 2020, the IP pays 40,874 rubles. minimum insurance premiums. If income is above 300,000 rubles, then another 1% is charged in excess of this limit (for example, with income of 500,000 rubles per year, an additional 2,000 rubles of contributions must be paid). If an individual entrepreneur has employees, he also pays to the funds for them - in the general case, the amounts are calculated 30% of payments for employment contracts(with some exceptions).

Thus, the answer to the question of whether it is possible to work and have an IP is most often positive. The materials on our website will help you deal with taxes and individual entrepreneur contributions. Here you can prepare documents for registration of IP. It's free and takes no more than 15 minutes even for inexperienced computer users.