I am an individual entrepreneur: what does an individual entrepreneur need to know? Individual entrepreneur - who is this? Rights and obligations of an individual entrepreneur

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”. But what do they, in essence, mean? It is worth referring to the legislation.

Law on individual entrepreneurs

As such, there is no special law on individual entrepreneurs and is not expected. IP is dedicated, where it is said that a citizen has the right to engage in entrepreneurial activity at your own risk without creation.

Who can become an entrepreneur

Characteristics of status

In essence, nothing changes in a person - having received the status of an individual entrepreneur, he does not become a brilliant “business shark”. It’s just that a record appears in the corresponding state register (USRIP) that such and such a citizen on such and such a date is registered as an individual entrepreneur. The state needs this, first of all, to collect taxes from this citizen, which he is obliged to pay when receiving profit from business activities.

Read also: On what basis does an individual entrepreneur operate, how to write correctly when concluding an agreement in 2019

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

On what basis does the IP operate?

The fact of its state registration (the same article 23 of the Civil Code of the Russian Federation. Since registration certificates are no longer issued, and the Registration Sheet still does not look very respectable, 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, responsibilities and benefits

The same as for “ordinary” citizens, plus the right to engage in entrepreneurial activity. But there are several more responsibilities, among them:

  • from business activities;
  • in settlements with the population;
  • the obligation to report to the registration authorities about various changes in information for their inclusion in the Unified State Register of Individual Entrepreneurs (address, surname, types of activities, etc.).

Loss of individual entrepreneur status

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

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

Features of bankruptcy

After amendments in 2015, and the emergence of a full-fledged institution of bankruptcy of citizens, bankruptcy of an individual entrepreneur essentially became equal to bankruptcy of a citizen, subject to the peculiarities of this type of bankruptcy.

Features of individual entrepreneur bankruptcy are regulated by Articles 214-216 of the Federal Law “On Insolvency (Bankruptcy)”, and are:

In addition to the inability to satisfy the demands of creditors, the inability to repay current payments has been added to the sign of insolvency (Article 214 of the Federal Law on National Security);

The consequences of bankruptcy for individual entrepreneurs will be as follows:

  • From the moment of recognition as 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 property sale procedure, a person cannot hold a position in the management bodies of a credit institution.

People, especially independent people, have never been attracted to working as an employee. Such citizens will not sit late in the office or work double shifts at a factory. Most likely they will do own business will become entrepreneurs.

But who is an entrepreneur? Some citizens are often confused about this concept and cannot give a clear answer.

Entrepreneur concept

So, in modern society The concept of “entrepreneur” has the following definition - a subject who is engaged in entrepreneurial activities. Something like this answer can be heard in nine out of ten cases. At the same time, many do not even think about what exactly is meant by entrepreneurial activity.

Entrepreneurial activity is a type of economic activity carried out at one’s own risk and aimed at obtaining benefits from the sale of products, provision of services or performance of work.

In other words, entrepreneurship means the implementation of activities (providing specialized advice, performing specific types of work, selling goods) in a certain area (financial, medical, socio-cultural). And all this is done for only one purpose - getting money.

Based on the above, we can give a more precise answer to the question of who an entrepreneur is. This is an entity that, at its own risk, engages in economic activity in order to make a profit from the sale of products, provision of services or performance of work.

Who is an entrepreneur?

If you read the concept without thinking about the meaning, you can mistakenly assume that any citizen who carries out any activity receives money for it is an entrepreneur. But that's not true. Implementation economic activity- this is not yet a reason to call a person an entrepreneur. After all, in this case, you can also call Uncle Petya from the next door, who in his free time from work helps his friends with cargo transportation.

The essence of an entrepreneur is to:

  • manage an enterprise or organization, form initial capital;
  • use the profit received at your own discretion and make various decisions to increase or invest it;
  • carry full responsibility behind decisions made on running a business and be prepared for further consequences.

The above lists only the main signs that are characteristic of an entrepreneur. But, for example, private entrepreneurship has its own interesting nuances.

The concept of a private entrepreneur

Such a concept as a “private entrepreneur” has long gone out of use. Today they say " individual entrepreneur" - a subject that has necessarily passed state registration to carry out certain activities without prior education legal entity. That is, a person who has the right to entrepreneurial activity on legally, but has not registered a legal entity.

Obtain the rights of an entrepreneur in accordance with Art. 34 of the Constitution of the Russian Federation, every adult and capable citizen of the country can. Only in some cases established by law, minors have the right to register an individual entrepreneur.

It is noteworthy that a municipal employee or employee state enterprise cannot register as an individual entrepreneur. Although in modern society this is more of a formality than a rule.

Who is an IP?

Many who read about who an entrepreneur is will immediately answer that such a person is engaged in entrepreneurship. This is true. But it is necessary to supplement the sentence with the fact that a person is engaged in business within the framework of the laws and norms of the Civil Code of the Russian Federation, violation of which carries criminal or administrative liability.

It is also necessary to understand that an individual entrepreneur is not a profession or a position, but a special legal status. Therefore, it is unlikely that there will be any clear obligations in this regard placed in legislative acts. But there are still some unspoken concepts about what such a person does.

Activities of an entrepreneur

The main activities of the entrepreneur are as follows:

  • registration legal status and obtaining permission for a specific type of activity;
  • maintaining tax, accounting and other financial reporting, timely payment of taxes;
  • provision of goods, services or performance of work in accordance with the concluded agreement with suppliers, investors, clients, etc.;
  • ensuring comfortable and safe working conditions for hired workers (if any);
  • pay wages employees (if any).

In other words, the entrepreneur is obliged to monitor the implementation of certain tasks that are necessary to obtain further profit. How this goal will be achieved, independently or with the help of hired workers, depends on the decisions of the business entity itself.

How to become an entrepreneur?

Having figured out who an entrepreneur is and what he does, many also want to obtain the status of an individual entrepreneur. After all, being an entrepreneur, you can not obey anyone and work for yourself. But at the same time, some people do not even suspect what is needed for this.

And to become an individual entrepreneur, you will have to:

  • choose a suitable area for activity;
  • choose one taxation system from two existing ones (general or simplified);
  • prepare documents for state registration;
  • pay the mandatory fees and receive a receipt for payment;
  • go to the department tax service at your place of residence and submit the prepared documents along with the check;
  • obtain a registration certificate.

You can do everything mentioned above yourself or with the help of lawyers. For example, many newcomers prefer to turn to experienced specialists who will sort out the formalities rather than doing it alone. This method is much more expensive, but more effective and faster.

In accordance with current legislation, carry out on the territory Russian Federation entrepreneurial activity can be carried out both by citizens without the formation of a legal entity, registered in the prescribed manner, and by other participants in civil circulation. In everyday life, such citizens are called “private entrepreneurs” by some, “individual entrepreneurs” by others. Let's figure out what the differences are between these two statuses of entrepreneurs.

Private entrepreneur: definition

We will not find a definition of a private entrepreneur in any current legal act. This term hides the everyday name of an individual entrepreneur. For the sake of fairness, we note that before reforming the civil and tax legislation the term “private entrepreneur” was mentioned in some legislation. The legislator of that era defined a private entrepreneur as:

  • a citizen engaged in entrepreneurial activity,
  • having the right to enter into commodity-money relations as an independent subject,
  • obligated to pay taxes and keep records, as well as
  • bear responsibility in accordance with the procedure established by law, including with their personal property.

In addition, as now, a private entrepreneur of that time had some privileges and concessions when running a private business, expressed both in a simplified registration procedure and in preferential taxation.

Private entrepreneur and individual entrepreneur

If now you decide to organize your small private business, then before starting activities you must first register as an individual entrepreneur (Clause 1, Article 23 of the Civil Code of the Russian Federation).

An individual entrepreneur is a citizen who has passed state registration in territorial body Federal Tax Service, as confirmed by a certificate of registration.

The individual entrepreneur conducts his business independently on his own behalf and at his own risk and is responsible for all his personal property.

An individual entrepreneur, in principle, is not limited by law in his choice of activities. This means that he can engage in any activity that is not prohibited by law. If such activities require a license, special permission or need to be a member self-regulatory organization, then he can carry it out only if he receives such permission or joins the appropriate organization (clause 1 of article 49 of the Civil Code of the Russian Federation) (for example, transporting people by road, detective work, educational activities, activities in the field of appraisal business, construction, etc.). However, there is also a ban on certain types of activities for individual entrepreneurs in 2017.

As we see, in principle, a private entrepreneur and an individual entrepreneur are the same thing, and we will not find any differences.

The difference between a private entrepreneur and an individual entrepreneur

Since the legislator defines citizens engaged in entrepreneurial activities as individual entrepreneurs, it is more correct and legally correct to use the term “individual entrepreneur”. It would not be a mistake to use the phrase “private entrepreneur”, since you will not find any difference between a private entrepreneur and an individual entrepreneur.

Essentially, it's the same thing. It’s just that at one time the terminology was changed at the legislative level, and all private entrepreneurs became individual entrepreneurs.

Individual entrepreneur (IP)(obsolete private entrepreneur (PE), PBOYUL until 2005) is an individual registered as an entrepreneur without forming a legal entity, but in fact possessing many of the rights of legal entities. The rules of the civil code regulating the activities of legal entities apply to individual entrepreneurs, except in cases where separate articles of laws or legal acts are prescribed for entrepreneurs.()

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

Fine from 500 to 2000 rubles

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

From RUB 0.9 million for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

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

Forced labor for up to 2 years);

Arrest for up to 6 months;

Imprisonment for up to 1 year

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

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

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

From 30.5 million rubles.

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

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

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

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

Penalty

If you were just late in payment (but did not provide false information), then there will be penalties.

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

Licenses

Some types of activities an individual entrepreneur can only engage in after receiving a license, or permissions. Licensed activities of individual entrepreneurs include: pharmaceutical, private investigation, transportation by rail, sea, by air cargo and passengers, as well as others.

An individual entrepreneur cannot engage in closed types of activities. These types of activities include the development and/or sale of military products, trafficking in narcotic drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been prohibited. An individual entrepreneur cannot engage in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, non-state pension funds and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of medicines (sales possible) and some others.

Differences from legal entities

  • The state fee for registering individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
  • An individual entrepreneur does not require a charter and authorized capital, but he is liable for his obligations with all his property.
  • An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full and responsible director.
  • Individual entrepreneurs do not have cash discipline and can manage the funds in the account as they wish. Also, the entrepreneur makes business decisions without recording them. This does not apply to working with cash registers and BSO.
  • An individual entrepreneur registers a business only in his name, in contrast to legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
  • A hired employee of an individual entrepreneur has fewer rights than a hired employee of an organization. And although the Labor Code equates organizations and entrepreneurs in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary is required to pay compensation. When closing an individual entrepreneur, such an obligation exists only if it is specified in the employment contract.

Appointment of director

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

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

Registration

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

Individual entrepreneurs can be

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

OKVED codes for individual entrepreneurs are the same as for legal entities

Necessary documents for registration of an individual entrepreneur:

  • Application for state registration of an individual entrepreneur (1 copy). Sheet B of form P21001 must be filled out by the tax office and given to you.
  • A copy of the Taxpayer Identification Number.
  • A copy of your passport with registration on one page.
  • Receipt for payment of the state fee for registration of an individual entrepreneur (800 rubles).
  • Application for switching to the simplified tax system (If you need to switch).
An application for registration of individual entrepreneurs and other documents can be prepared online in a free service.

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

You must be given the following documents:

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

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

After registration

After registering an individual entrepreneur it is necessary to register with Pension Fund and the Federal Compulsory Medical Insurance Fund, obtain statistics codes.

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

Taxes

Individual entrepreneur pays a fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, 2018 - 32,385 rubles + 1% of income over 300,000 rubles. The fixed contribution is paid regardless of income, even if the income is zero. To calculate the amount, use the IP fixed payment calculator. There are also KBK and calculation details.

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

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can use PSN. Also, individual entrepreneurs do not pay 13% on personal profits in the form of dividends.

An entrepreneur has never been obliged to keep accounting records (chart of accounts, etc.) and submit financial statements (this only includes a balance sheet and a financial performance statement). This does not exclude the obligation to keep tax records: declarations of the simplified tax system, 3-NDFL, UTII, KUDIR, etc.
An application for the simplified tax system and other documents can be prepared online in a free service.
Inexpensive programs for individual entrepreneurs include those with the ability to submit reports via the Internet. 500 rubles/month. Its main advantage is ease of use and automation of all processes.

Help

Credit

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

  • An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profit is not allocated there. Patent and UTII are especially opaque in this matter; these systems do not even record income. The simplified tax system “Income” is also unclear, because it is not clear how many expenses there are. The simplified tax system "Income-Expenditures", Unified Agricultural Tax and OSNO most clearly reflect the real state of the individual entrepreneur's business (there is an accounting of income and expenses), but unfortunately these systems are used less frequently.
  • The individual entrepreneur himself (as opposed to the organization) cannot act as collateral in the bank. After all, he is an individual. The property of an individual can be collateral, but this is legally more complicated than collateral from an organization.
  • An entrepreneur is one person - a person. When issuing a loan, the bank must take into account that this person can get sick, leave, die, get tired and decide to live in the country, giving up everything, etc. And if in an organization you can change the director and founders with the click of a finger, then in this case an individual entrepreneur can just close it and terminate the loan agreement or go to court. IP cannot be re-registered.

If a business loan is denied, then you can try to take out a consumer loan as an individual, without even disclosing your plans to spend money. Personal loans usually have high rates, but not always. Especially if the client can provide collateral or has a salary card with this bank.

Subsidy and support

In our country, hundreds of foundations (state and not only) provide consultations, subsidies, and preferential loans for individual entrepreneurs. IN different regions- different programs and help centers (you need to search). .



Rice. Number of individual entrepreneurs per 10,000 population

Experience

Pension experience

If the entrepreneur pays everything regularly to the Pension Fund, then the pension period runs from the moment of state registration until the closure of the individual entrepreneur, regardless of income.

Pension

According to current legislation, an individual entrepreneur will receive a minimum pension, regardless of how many contributions to the Pension Fund he pays.

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

Since 2016, if a pensioner has the status of an individual entrepreneur, then his pension will not be indexed.

Insurance experience

The insurance period for the Social Insurance Fund only applies if the entrepreneur voluntarily pays contributions to the social insurance (FSS).

Difference from employees

The Labor Code does not apply to the individual entrepreneur himself. It is accepted only for hired workers. An individual entrepreneur, unlike a director, is not a mercenary.

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

Only a female entrepreneur can receive maternity leave and only under the condition of voluntary social insurance. .

Any businessman, regardless of gender, can receive an allowance of up to one and a half. Either in RUSZN or in the FSS.

Individual entrepreneurs are not entitled to leave. Because he has no concept of working time or rest time and production calendar does not apply to him either.

Sick leave is granted only to those who voluntarily insure themselves with the Social Insurance Fund. Calculated based on the minimum wage, the amount is insignificant, so in social insurance it makes sense only for mothers on maternity leave.

Closing

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

Closing an individual entrepreneur occurs in the following cases:

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

Databases on all individual entrepreneurs

Website Contour.Focus

Partially free Contour.Focus The most convenient search. Just enter any number, last name, title. Only here you can find out OKPO and even accounting information. Some information is hidden.

Extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website

For free Federal Tax Service database Unified State Register of Individual Entrepreneurs (OGRNIP, OKVED, Pension Fund number, etc.). Search by: OGRNIP/TIN or full name and region of residence (patronymic name does not have to be entered).

Bailiffs Service

For free FSSP Find out about enforcement proceedings for debt collection, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. Upon first payment. For newly created individual entrepreneurs now (free).

Question answer

Is it possible to register using temporary registration?

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

Can an individual entrepreneur register himself for work and make an entry in his employment record?

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

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free that does not directly conflict with the registered one - for example, Adidas, Sberbank, etc. The documents and the sign on the door should still have the full name of the individual entrepreneur. He can also register the name (register a trademark): this costs more than 30 thousand rubles.

Is it possible to work?

Can. Moreover, you don’t have to tell them at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees to the Pension Fund must be paid - both as an individual entrepreneur and as a mercenary, in full.

Is it possible to register two individual entrepreneurs?

An individual entrepreneur is just the status of an individual. It is impossible to simultaneously become an individual entrepreneur twice (to obtain this status if you already have it). There is always one TIN.

What are the benefits?

There are no benefits in entrepreneurship for people with disabilities and other benefit categories.

Some commercial organizations They also offer their own discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now free for the first year.

Good day! Today I want to talk about what individual entrepreneurship is, what it serves and what rights it has.

Individual entrepreneur, individual entrepreneur, private entrepreneur, private legal entity - this is actually the same person. The fact is that legislation changes over time and abbreviations and terms periodically change with it.

The sequence of changes to the name of the business:

  1. Emergency- stands for private entrepreneur, which is what entrepreneurship was originally called in Russia.
  2. PBOYUL- stands for entrepreneur without forming a legal entity. This name replaced private enterprise.
  3. IP- stands for individual entrepreneurship. It replaced the PBOYUL (if I'm not mistaken in 2005). When I registered my business back in 2003, I was registered as a PBOLE, then the name automatically changed to individual entrepreneur.

As can be seen from the above, that a state of emergency, that a private legal entity, that an individual entrepreneur is the name of the same thing and has absolutely no differences except the name itself.

The abbreviations PE and PBOYUL are a thing of the past and no one uses them for a long time, since today entrepreneurs are called a simple abbreviated individual entrepreneur.

Who is an individual entrepreneur, his rights and obligations

An individual entrepreneur is the starting point in the world of business. Approximately 80% of all businessmen go through opening their own individual entrepreneurs and subsequently, having grown up, they begin to open their own companies.

An individual entrepreneur can work throughout the entire Russian Federation and engage in any type of activity not prohibited by the laws of the Russian Federation. However, there are restrictions for some types of activities, for example, an individual entrepreneur cannot engage in trade and production of alcohol (not counting beer).

An entrepreneur can also obtain licenses for his individual entrepreneur for licensed types of services and work.

While carrying out his business activities, an individual entrepreneur can use the property that belongs to him, or enter into agreements for the use of the property of other persons.

An individual entrepreneur can obtain credits and borrowings from banks, attract money from individuals and organizations to implement his project or expand his business.

The OGRNIP certificate (the main document of the entrepreneur) can be obtained both indefinitely and for a certain period).

Advice: Currently, many entrepreneurs use this “Internet accounting” to calculate taxes, contributions and submit reports online. The service helped me save on accountant services and saved me from going to the tax office. I also managed to get a gift promotional code for subscribers of my site, by which you can get 3 months of the service for free in order to truly appreciate it. To do this, simply enter the promotional code 74436115 on the gift activation page.

This is where I end the article, all your questions can be asked in the comments or in the VK group "



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