For - this is a real opportunity to expand the territory of your business. Let us find out what status the law gives to the “isolations” of merchants.

The status of "isolated"

Before answering main question – can a sole proprietorship have a separate subdivision- Let's give a general definition of who such an individual entrepreneur is.

According to the law, any individual, which:

1. wants to conduct commercial activities;
2. must properly register themselves with the tax office.

Let's say right away that a person registered as a businessman is not equated to a legal entity. This is:

• different concepts;
• different documentation;
• different business opportunities.

Let's give a definition of a separate subdivision. By it is meant a certain structure that is related to main organization. In other words, these are branches, representative offices or other parts of the company that report directly to the head office. They cannot conduct absolutely independent activities, since all decisions are made by the general management. This follows from article 55 Civil Code RF.

The Tax Code provides an additional definition of a separate subdivision, and also describes its main distinctive features. Article 11 states that:

1. the structural unit must be located in a separate building; it cannot be located in the same place as the head office;
2. in the "isolation" there should be stationary jobs, that is, established for a period of more than 1 month.

Even one employee who works in remote office, but on permanent basis, can be considered a separate subdivision. For example - a correspondent of a publication who works in another country.

The right that does not exist

Now let's get to the heart of the matter. According to the Tax and Civil Codes, divisions are created only by legal entities. That is, a businessman, being always an individual, does not have such a right.

So the answer to the question is - can an individual entrepreneur open a separate division– definitely not. However, the law does not prohibit him from creating some kind of branches, representative offices and other structural divisions that are necessary for doing business and maintaining it. But legally they will not have legal status separate divisions.

Special rules for IP

Often, businessmen believe that it is enough to create a branch in another city and it can already be considered a separate division. At the same time, they are not guided by the norms of laws, but simply general idea about working with an extensive network.

But as we said above, according to Art. 11 of the Tax Code of the Russian Federation and Art. 55 of the Civil Code of the Russian Federation "isolations" can only be registered by an organization. But IP is still an individual. And therefore IP separate division cannot open.

There is still she legal rule. It is written in Article 23 (clauses 1 and 3) of the Civil Code and describes the activities of individual entrepreneurs. Among other things, it states that:

From the last line, for example, it follows that IP cannot create separate divisions how companies do it.

Divisions not provided for by law

Many are interested can an individual entrepreneur have a separate subdivision. Theoretically, yes. Only in the case of individual entrepreneurs it does not need to be somehow fixed by law, coordinated with government agencies.

Any person who has his own business can develop it by creating a network. It could be about:

• additional offices;
• store openings;
• maintenance of official representatives, etc.

In fact, these are also separate divisions. And you can call them whatever you like. But at the same time, it is not necessary to submit documents to the relevant authorities and register, declare them.

The names of such structures can be anything. But, as a rule, they should have:

1. reference to the name of the respective businessman;
2. connection to the area.

EXAMPLE

“Representative office of IP Ivanov I.I. in the city of Rostov.
"Ryazan manufactory IP Zhadov Yu.P.".
IP Khlynov N.S. branch in Volgograd.

The activities of such structural divisions depends entirely on the will of their owner, that is, the entrepreneur. It is partially regulated by the legislation of a particular locality.

Question from Clerk.Ru reader Elena (Cheboksary)

An individual entrepreneur entered into a service agreement with an LLC. Type of payment - non-cash. Can funds be transferred to a plastic IP card? If so, what type of card?
Or is it obligatory in this case for an individual entrepreneur to open a current account?

A personal account is a current account of an individual, including an entrepreneur, which is opened with a bank and used by him through a savings book or a plastic card. According to the Regulation of the Central Bank of the Russian Federation of April 1, 2003 N 222-P, the current account of an individual is a bank account that is opened on the basis of a bank account agreement and provides for settlement transactions not related to entrepreneurial activity. The Instruction of the Central Bank of the Russian Federation of September 14, 2006 N 28-I states that current accounts are opened by individuals for settlement transactions not related to entrepreneurial activity or private practice.

Settlement accounts are opened for legal entities, as well as individual entrepreneurs or individuals engaged in private practice. The named persons use current accounts for settlements related to commercial activities.
Thus, initially a personal account is not intended for business. At the same time, the legislation does not provide for a ban and any sanctions for the use of a personal account in activities.

If the merchant decides to use his personal card account in business, the inspection must be notified about this.
According to paragraph 2 of Art. 23 of the Tax Code, entrepreneurs are required to notify the inspectorate at the place of residence in writing about the opening or closing of accounts (personal accounts). This must be done within 7 days from the date of opening (closing). This also applies to cases where an individual entrepreneur uses a current account in work. The application must be submitted within 7 days from the date of registration of an individual as an individual entrepreneur. Otherwise, a businessman may be fined for violating the deadlines for submitting information under Art. 118 of the Tax Code for 5 thousand rubles. In this case, the situation remains unsettled when the individual entrepreneur worked for a certain time, and then decided to switch to cashless payments and use his personal account. It is possible that the inspectors will hold the merchant liable, because the account has been opened for them for a long time, respectively, the 7-day period has expired. A businessman who decides to switch to cashless transactions can only be advised to open a new account. This will solve the problem of timing and, moreover, will make it possible to distinguish between the amounts associated with entrepreneurial activity and those used for personal needs.

Account N 40802 "Individuals - individual entrepreneurs" is allocated in the bank's accounting, which is used to account for receipts and expenditures sums of money individuals - individual entrepreneurs. As well as account N 40817 "Individuals", intended for accounting Money individuals not related to their entrepreneurial activities. Accordingly, the bank must inform about the accounts of the first type.

An entrepreneur can freely open a personal account of an individual and use it in settlements related to activities. Partners with this method of problems with officials will not arise. They will normally transfer amounts and receive payment to their accounts. An obstacle to the use of an account may be a bank account agreement, where it is expressly prohibited to use the account. As well as bank employees who refuse to transfer business-related amounts to a personal account.

Get personal advice from Elizaveta Seitbekova on accounting and taxation online is very simple - you need to fill out. Three to five most interesting questions will be selected daily, the answers to which you can read in the consultations of a specialist.

Any business requires a constant investment of finance, otherwise stagnation and losses are not far off. And already at the start, from the moment of registration of legal status, it is impossible to avoid initial costs and investments. Good if available start-up capital or help from friends. And what about those who do not have free funds, but there is a need for them?

Bank lending is one of the most attractive tools for small business development. Prompt receipt of funds helps entrepreneurs quickly and effectively respond to emerging problems. The current offers are designed for different needs - company development, replenishment working capital, expanding the commodity or production base, equipping new jobs, etc. Almost every bank today offers a wide range of loan products for small and medium-sized businesses.

When considering an application for a loan, banks take into account the possible monthly income of the entrepreneur (current and planned), analyze the risks and prospects of the industry. The main and decisive aspect in favor of granting a loan is the solvency of the client. Usually, an individual entrepreneur has two statuses of a subject of market relations - an employee and a business owner. This duality gives certain advantages to the borrower, but can also lead to negative consequences.

Main influencing factors

Practice shows that banks are much more willing to lend to employees who have evidence of working capacity and solvency. In this case, not only the basic salary is considered as income, but also additional sources of income (rental of property, pension / allowances, interest on deposits) and part-time employment. As confirmation, it is enough to provide the established forms of documents - income statements, lease agreement, work book.

If you are an entrepreneur, it is quite difficult to assess the level of solvency. For example, the main income from financial and economic activities can be confirmed by declarations, a book of income / expenses, or accounting reports. But what to do if you need to provide specific figures for future periods, and the business has opened from scratch? In this case, credit organizations are required to write a business plan, in the preparation of which the manager must take into account the specifics of Russian realities, as well as explain in detail what the borrowed funds will be used for and from what sources they will be covered.

Types of business loans

To get approval and quickly apply for a loan, let's figure out what types of loans exist and how they differ.

Available loans for entrepreneurs:

1. Express loans- the most simple to issue, a minimum package of documentation is required: a passport and a driver's or pension certificate. Interest rates, of course, significantly “bite” due to the inherent risks, the amounts are small (within 100,000 rubles), and the purposes of spending are very limited. Suitable for those who have little time and no other options available.
2. Consumer loans- issued for any purpose, however, business ideas are not included in this list. If you intend to take consumer credit as an individual, do not even mention that you are going to put money into the development of the company. Otherwise, you will get rejected. It is required to provide more supporting documents, but this, in turn, gives a chance to borrow a large amount and for a long time, and the interest rate is significantly lower than in the previous version. Be prepared for the fact that banks check solvency and the fact of actual employment - by calling work, for example. In addition, if the client is registered as an individual entrepreneur, it will be very difficult to hide it. In this case, a guarantor is usually required, and for amounts exceeding 500,000 rubles, a pledge on existing property is required. In some credit organizations the terms of the contract clearly state the impossibility of issuing borrowed money entrepreneurs in the design of consumer programs.
3. Target programs– targeted types of lending for small and medium-sized businesses. They combine the properties of consumer loans and financing of legal entities. They are offered for specific purposes - to open a company, to purchase real estate, vehicles or expensive equipment. The property acquired by the debtor acts as collateral, so interest rates are slightly lower than with consumer lending. Overdraft, franchising and factoring are issued without collateral.

There are a number of banks operating under the state program to support small businesses. Within the framework of such proposals, the Small Business Assistance Fund can act as a guarantor for a businessman. But this is not available for all businessmen, but, first of all, for those who have already worked for at least three months. Regional budgets also offer their programs for beginners, within which you can count on reimbursement of interest on loans, subsidies or grants for business development.

In which banks can I get a loan

Loans to small businesses are provided by most large banks, among which, in the first place, Sberbank, VTB 24, and the Bank of Moscow stand out. The list of proposals is very wide, below are the most interesting and effective.

Current programs at Sberbank of Russia:

1. Replenishment of working and fixed assets for entrepreneurs with an annual revenue of no more than 400 million:

• "Business turnover" - in the amount of 150,000 rubles, for up to 4 years, the rate is from 14.8%.
• "Business overdraft" - with a lack of money in the bank account in the amount of up to 17,000,000 rubles, for a period of up to 1 year, the rate is from 12.97%.
• "Business real estate" - for the purchase of commercial real estate in the amount of 150,000 rubles, up to 10 years, the rate is 14.74%.

2. Express offers for entrepreneurs with an annual revenue of no more than 60 million:

• "Express on bail" - in the amount of 300,000-5,000,000, for a period of 6-36 months, at 16-23% per annum. In the case of provision of security, preferential conditions are considered. No confirmation of the purpose of use is required, no commission is charged for early repayment and registration. Short term consideration of the application.
• "Trust, standard tariff" - for amounts up to 3,000,000, duration up to 3 years, percentage from 19.5%.
• "Business Trust" - provision of up to 3,000,000 without collateral, for up to 4 years at 18.98%. There are also no commissions, but 1 guarantor is required, except for certain categories of business.

3. Leasing offers- for the purchase of cars, trucks, special vehicles. Issued up to 24,000,000 rubles, duration from 12-21 months. Basically, an advance payment of 10% is required, and the repayment schedule and rates are specified depending on the specific program.

4. Bank guarantee- a means of ensuring partnership obligations. Issued for amounts from 50,000 rubles. up to 3 years at 2.66%.

Interesting basic programs at VTB 24:

1. "Overdraft"- to cover cash needs, from 850,000 are issued for a total period of 1-2 years, the duration of the tranche (continuous debt) is 30-60 days. Interest from 18.5% per year. Without collateral, commission and the need for a monthly reset of your account.
2. "Loan on collateral"– for the purchase of objects pledged by the bank. Issued up to 150,000,000, duration up to 10 years. An initial fee not less than 20% of the cost, annual percentages are specified individually.
3. "Targeted lending secured by purchased goods"– the amount of 850,000 for 5 years. When making an additional deposit, it is possible to receive money without paying an advance. There is a commission from 0.3%, an annual rate from 14.5%.
4. "Revolving Loan"– from 850,000 rubles. provided for seasonal and cyclical processes or working capital replenishment. Duration up to 2 years, rate from 16%.

Favorable offers from the Bank of Moscow:

1. "Business Perspective"- for the development of the company, the replenishment of fixed / working capital is issued from 3,000,000 to 150,000,000 rubles, for a period of up to 5 years. Conditions are negotiated individually, depending on the assessment of the potential solvency of the borrower.
2. "Overdraft”- up to 12,500,000 rubles are provided. to finance payment gaps, including paying taxes, paying salaries to employees. Terms up to 1 year, tranche up to 30 days. Entrepreneurs who have been operating for at least 9 months can count.
3. Turnover program- to replenish working capital, it is realistic to borrow from 1,000,000 to 150,000,000 rubles for up to 2 years. After analyzing the creditworthiness and subject to work for at least 9 months. the interest rate on the loan is determined.
4. Development program- any property owned by the borrower is accepted as collateral. Amounts up to 150,000,000 rubles, duration up to 60 months.

Action algorithm

• To get a loan, you must first decide on the bank and familiarize yourself with the proposed financing conditions.
• Then collect the required documents for the application and subsequent processing. Each institution has its own list, usually they are asked to provide the borrower with a questionnaire indicating personal data; passport and military ID; registration certificates, an extract from the USRIP and a license to operate. For the guarantor - also a questionnaire and a passport; if there is a temporary registration confirming its document; military ID and 2-personal income tax certificate for employees. In some cases, they ask for a list of assets and the consent of the franchisor to cooperate.
• Entrepreneurs are required to provide financial statements for the last period and the balance sheet at the end of the period. You will also need a book on income and expenses, a pledge statement of property and a business plan with prospects for the development of the company.
• If a loan without guarantors is not given, try to negotiate with one of your close friends or partners.
• After all the documentation is prepared, you can submit an application. To be sure, try contacting several at once. financial institutions. If one is denied, it is quite possible that another will be approved.

There is a high probability of obtaining a loan from customers with a positive credit history, without criminal records and overdue payments. At the same time, the term of activity is generally at least 1 year, and the property has liquid, easily marketable assets.

Why can an entrepreneur be denied a loan

Consideration of applications in banks is carried out by a special department - the credit committee. Refunds can be denied for a variety of reasons. The main one is insufficiently high solvency. That is why it is necessary to pay maximum attention to the preparation of a business plan.

Bankers have developed a biased attitude towards individual entrepreneurs due to the specifics of their legal status. An individual entrepreneur can quickly complete activities and “curl up” the business. At the same time, the closing procedure is easier than that of an LLC, for example. It is more difficult to calculate financial prospects; therefore, they are more willing to meet those businessmen who can provide a pledge of property. If there is a recession in the industry, which has already happened with the tourism business, it is also pointless to take loans for the opening and development of a company because of the expected refusal. And the presence of overdue payments on taxes, contributions and wage arrears will serve as an additional reason for making a negative decision.

In conclusion, we note that an entrepreneur can always count on a cash loan, the main thing is to choose the best option. When choosing, you need to decide what is more important: getting money quickly, but expensive, or building long-term relationships with a financial institution, working for the future and proving your solvency.

Be sure to watch the video

You don't need to be an accountant to open a sole proprietorship. Registration of an individual entrepreneur requires an individual to perform a simple sequence of actions, the main of which is the preparation and proper execution of documents.

• Regular registration with the tax office at the place of residence;
• IP registration on the website of the Federal Tax Service of the Russian Federation;
• Conclusion.

Registering an individual entrepreneur in the traditional way is slower, but more reliable

How many days does it take to open a sole proprietorship? It all depends on whether or not you have required documents, the number of errors and repeated appeals to the tax office, etc. Today, there are two ways to register an individual business - traditional and electronic.

Registration of an individual entrepreneur in the traditional way involves the collection and preparation of originals and copies of documents that contain the necessary information for the tax service. These documents include:

• passport;
• taxpayer identification number (TIN);
• application for registration of IP (form 210001).

This is the basic package of documents that future entrepreneur must submit to the tax office. If there should be no problems with the passport and code (it is recommended to make several photocopies of these documents just in case), then filling out form 210001 is something that needs to be paid close attention. There are several rules that must be followed when filling out an application for registration of an IP:

• The form is filled out by hand only with a black pen;
• corrections and typographical errors in the form are not allowed;
• It is forbidden to put dashes and other characters in empty fields of the form.

Form 210001 in the current version consists of five sheets. Together with the passport data of an individual (full name, date of birth, address of registration), it will be necessary to correctly fill in the OKVED fields (the national classifier of types economic activity). Depending on the type of future activity of the entrepreneur, numbers are entered in the appropriate columns indicating a particular type of occupation. For example, the activities of a general contractor in construction are classified under the numbers 74.14, and shoe repair services are indicated as code 52.71. It is necessary to carefully study the OKVED list in order to avoid inaccuracies and misinterpretations, which will later be assessed by a tax service specialist as an error and will not allow you to issue an IP quickly. Therefore, in case of difficulties in determining the type of activity, it is better to consult with a specialist.

Another important step in registering an individual entrepreneur is the payment of the state fee. It is best to do this at the very beginning at the bank branch, indicating the budget classification code 182 108 07010 01 1000 110. Be sure to save the payment document, because. without it, it will not be possible to open an IP quickly. If you pay online, try to print the payment receipt. If this does not work, then when submitting documents, simply say that you paid online.

Having collected a package of documents (TIN, passport, form 210001 and a receipt for paying the fee), you must take them to the tax authority at the place of residence. There is no need to do anything after the registration of your application, up to the issuance of documents. How many days after submission of documents? The official term for issuing an IP is 5 working days, after which you can go to the tax service for a package finished documents including:

• certificate of registration of individual entrepreneurship;
• notification of registration with the tax service;
• extract from the EGRIP.

After that, you can open a bank account, order the production of an IP seal and choose a tax payment scheme (an application for the simplified tax system can be submitted along with a package of documents when registering an IP). Another nuance when answering the question of how long to issue an IP: for and printing you definitely need registration number IP, therefore, to do everything within a five-day waiting period, unfortunately, will not work. All the necessary information for the bank will be contained only in ready-made documents.

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Quick registration of IP on the website of the Federal Tax Service of the Russian Federation

Very often, future entrepreneurs need to open an IP urgently. And many are interested in the question of whether it is possible to open an IP in 1 day. Formally, this can be done using the Internet service on the official website of the Federal Tax Service Russian Federation.

On the website service.nalog.ru/gosreg/ there is a special section “Applying for state registration as an individual entrepreneur”, where the choice of the entrepreneur will be offered the registration of IP or legal entity.

In the "Identification" section, the user must enter all the necessary data (full name, date of birth, passport details, TIN, as well as a phone number or email).

Important! Even in the absence of a TIN at hand, the program on the site can fill it in by itself by searching the database of taxpayer numbers.

Having passed the first stage, the system will prompt you to go directly to filling out an application for registration of an individual entrepreneur (form 210001). Having selected and filled in the necessary numbers from the national classifier of types of economic activity (OKVED), you can proceed to pay the state duty. How long the IP is issued at the stage of paying the fee depends on the workload of the system. Usually, the payment to the account of the tax authority is received within 2-3 days.

Indeed, pay state duty when registering an IP, you can directly on the website of the Federal Tax Service, which is very convenient for those who need to quickly register an IP. The system will offer a choice of one of the Russian banks, through which you can pay a fee of 800 rubles. After confirming the payment, the system will automatically generate a payment order, which you can receive to your email address. Here, in fact, are all the steps necessary for the IP registration to pass quickly. Within three days after submitting the application, you should receive an invitation to your e-mail box to visit the tax office at the place of residence for the completed documents.

Conclusion

How many days it takes to register an IP depends on the method you choose to apply. Despite the fact that Internet technologies are becoming more and more integral to our lives, many Russians are still distrustful of the possibility of registering an individual entrepreneur through online services. Indeed, there are system and software failures, sometimes services are temporarily unavailable for technical reasons. But the convenience of remote IP registration on the website of the Federal Tax Service is worth the risk, because in this case, the time to fill out and wait for a response is significantly reduced. We hope that this information has provided you with an answer to the question of how to quickly open an IP.

Difficulties are caused by the topic of the IP tax deduction. The wording in official documents creates confusion in the minds of citizens. Many individual entrepreneurs do not have the education to "decipher" regulations. Let's look at the explanations of the Ministry of Finance and figure it out.

“Am I a trembling creature, or do I have a right”?

In letter N 03-04-05 / 66945 dated 11/19/2015, the Ministry of Finance informs that deductions are applied to the income of individuals (including individual entrepreneurs) taxed at a rate of 13%.

It follows from this that individual entrepreneurs who, as individuals, do not have income at a rate of 13%, are also deprived of the right to receive benefits. And it doesn’t matter if the IP works according to the “simplification” or “imputation”.

Likbez. A tax deduction is an amount that reduces the amount of income on which a person is liable to pay tax.

Example. Ivanov carries out entrepreneurial activity as an IP. He pays himself as a director wages and deducts 13% personal income tax. Ivanov can take advantage of all tax breaks that are available to individuals.

The question arises: “Is there a tax deduction for individual entrepreneurs under the simplified tax system?” It is provided, but for businessmen who, as individuals, receive income with a 13% tax.

Article 346.11 of the Tax Code states that individual entrepreneurs working on a “simplified” system should not pay personal income tax. And that means getting deductions from commercial activities They can not.

Property deduction

An individual entrepreneur acquired an immovable object as an individual or spent money on housing construction. He is entitled to a property deduction if he received income subject to a 13 percent tax.

Yes, the benefits are:

• sale-purchase of immovable objects;
• redemption of property from an individual by a municipality or the state;
• housing construction.

Example. IP Petrov works on a "simplified" basis without income as an individual. He buys an apartment. It will not be possible to return part of the spent funds. But the spouse who is paid a salary can provide documents for a refund.

The same principle applies to paying off a home loan. And it does not matter in whose name the loan agreement is drawn up - husband or wife. Both spouses who receive income with a tax rate of 13% are eligible for a refund.

When selling any immovable property that has been owned for more than 3 years, tax relief is not provided. After the transaction, it is not required to submit a declaration and pay 13% personal income tax.

Exception - commercial real estate(non-residential premises, plots, technical networks). Regardless of the period of ownership of such property, after its sale, you will have to file a declaration and pay 13% (clause 17.1 of article 217 of the Tax Code). It will be possible to return part of the funds.

social deduction

Article 219 of the Tax Code regulates the following types expenses for receiving social benefits:

• charity (no more than a quarter of the annual income);
• education (own and children);
• treatment (own, children, wife or husband, parents);
• pension contributions to a non-state fund;
• independent replenishment of the funded part of the pension.

Is an individual entrepreneur entitled to such a tax deduction? Active general rule. Without taking into account the taxation system under which the businessman works, he will receive benefits on income taxed at a rate of 13%.

Example. IP Sidorov spent a large amount on dental services and would like to return part of the money. He works on a simplified taxation system (revenues "minus" expenses) and in order to reduce the "tax burden" he accrues his salary, holding the position of head of the logistics department. He receives money not only as an entrepreneur, but also as an individual. From his salary, he pays 13% of personal income tax every month, so he will be able to return part of the funds spent on crowns and fillings.

And what about the "changers"?

Individual entrepreneurs paying UTII are relieved of the need to pay another 13% personal income tax. Can sole proprietors receive a tax deduction in this case? No, because they do not pay 13% of their commercial income, so there are no tax breaks for them.

But if an entrepreneur has, in addition to commercial income from UTII, other income at a rate of 13%, then he will be able to use the privilege.

On a note. If an individual is entitled to two or more standard deductions, only one (more profitable) can be used. That is, you cannot use several deductions by summing them up.

Practice shows that only small part individual entrepreneurs can take advantage of the relief and return part of the money earned by hard work.