Individual entrepreneur (IP). Can an individual entrepreneur receive money from clients on his bank card

In Russia, the government strongly supports the development of small and medium-sized businesses, in connection with this, over the past few years, the number of individual entrepreneurs has increased significantly. But even the founder of a small business may need to purchase his own home, in connection with which he has to apply to the bank for a mortgage loan. This begs the question, can an individual entrepreneur take out a mortgage? In fact, here the process of obtaining a loan is more complicated, but still it is quite possible to buy a house at the expense of borrowed funds from the bank.

The review of the topic should begin with the question of why obtaining a mortgage loan is a more difficult procedure for an individual entrepreneur. And the difficulty lies precisely in the fact that an individual entrepreneur does not have a permanent source of income. That is, he runs a business and receives income from it, but not a stable salary, as required by a financial institution. Accordingly, at any moment the entrepreneur's business may become unprofitable, and the borrower of the bank will be left without income, at the expense of which he paid the mortgage loan to the bank.

Features of lending for individual entrepreneurs

So, a mortgage for an individual entrepreneur becomes quite real if he fulfills a number of mandatory requirements of the bank:
The business of an individual entrepreneur should not be seasonal, that is, generate income consistently all year round;

the individual entrepreneur must have a positive credit history;
banks give more preference to cooperation with entrepreneurs who pay taxes under the general taxation system; simplification does not cause much confidence;
the borrower must provide business reporting documents with real income figures.

From the foregoing, we can conclude that, having become an individual entrepreneur, the borrower can apply to the bank for a mortgage loan only after a year of work as a businessman, that is, so that at the time of contacting the bank he can provide documents confirming his financial viability.

Why is it more difficult to get a loan under the simplified taxation system? The reason for this lies in the fact that, under the simplified taxation system, an entrepreneur pays contributions not from turnover, but from profit, in this case, the bank carefully evaluates the real income of a potential borrower.

Mortgage conditions for sole proprietorship

So, now let's look at how to get a mortgage for an individual entrepreneur? First of all, it should be borne in mind that the conditions for an individual entrepreneur will be more stringent than for an individual. Firstly, this will mainly affect the interest rate, it will be much higher, on average it can range from 14.5% to 17% per annum. Loan terms will be as short as possible, usually no more than 10 years, while individuals have the opportunity to take out a housing loan for up to 30 years. And finally, the main condition is the down payment. Here, the potential borrower will have to pay at least 20% of the value of the purchased property.

Particular attention should be paid to the requirements for the borrower, first of all, they relate to the fact that entrepreneurial activity must be carried out on the territory of our country, and the borrower must be its citizen. Another concerns the annual revenue, on average, for a mortgage loan, the annual turnover should not exceed 400 million rubles.

In addition, do not forget about the mandatory requirement that applies to all mortgage borrowers, this is the age from 21 to 65-70 years, the presence of permanent registration in our country in the region where the bank is located and a positive credit history. By the way, the purchased housing is still pledged to the bank until the full payment of the mortgage loan.

List of documents

Now consider what documents are needed for an IP mortgage. In addition to standard personal documents, you will need:

certificate of registration as an individual entrepreneur;
permission to conduct business activities;
tax return 3-NDFL for the last year;
accounting documents;
documents confirming the presence of a particular property of the borrower.

Next, you need to collect a complete package of documents and apply directly to the bank where you plan to apply for a mortgage. It is worth noting that for individual entrepreneurs, the process of obtaining a mortgage is not much different. That is, the scheme will be as follows: you must first submit an application to the bank and wait for a preliminary decision, then collect all personal documents and conclude a preliminary sale and purchase agreement with the real estate seller, collect all the necessary documents for the purchased property and submit them to the bank along with personal documents. Further, the seller and the buyer sign a contract of sale, the borrower provides the amount of the down payment, and the bank transfers the funds to the seller's account.

Please note that the procedure for processing a purchase and sale transaction with the participation of a bank may differ slightly depending on the internal regulations of a financial institution.

Current offer from commercial banks

Be sure to give a few examples of where you can get a mortgage loan for individual entrepreneurs. I would like to note right away that the choice of financial institutions in our country is quite large and many of them are individually ready to consider the issue of cooperation with individual entrepreneurs, so we will give just a few examples.

Sberbank

Mortgage for IP in Sberbank is quite real. This bank is the leader in issuing mortgage loans, so all potential borrowers make an attempt to apply for a loan here. As for the bank’s current offers at the moment, an individual entrepreneur may well take advantage of the two-document mortgage program, the essence of which is that the borrower provides half the cost of the apartment as a down payment. Then he gets the opportunity to take out a loan with just two documents, one of which is a passport, and the other - to choose from: TIN, SNILS and others.

As for the terms of the lending itself, here interest rates start at 10.4% per year and can be increased if borrowers refuse to insure personal risks and other factors. Citizens of the Russian Federation aged 21 to 75 can become a client. The loan term can be up to 30 years. Each individual appeal is processed individually. That is, the essence of this program is that here it is not necessary to confirm the level of income.

Mortgage under two documents: Sberbank

VTB 24

Here, individual entrepreneurs, as well as individuals, can apply for a “Victory over Formalities” mortgage loan. As for the conditions, they are the same for all borrowers, regardless of their status. Interest rate from 14.5% per year, down payment from 40% or more. The essence of this proposal is that a high down payment on a mortgage allows the borrower not to provide documents confirming solvency and employment.

Do IPs provide mortgages? The question is complex and ambiguous, insofar as the decision is made by the bank alone. For example, some banks categorically do not provide housing loans not only to entrepreneurs, but also to their employees, while others, on the contrary, lend to individual entrepreneurs along with private clients. Therefore, it is worth carefully studying the banking services market and leaving applications in several banks at once.

If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the total cost estimate at the end of the article.

In fact, you have several options for your actions:

IP registration via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
Personally submit an application to the tax office.
Use the services of an online service or entrust this matter to lawyers.
Another option is to register an individual entrepreneur through the MFC in your area.

We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances or, as they say, Lifehack:

When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
If you do not have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.

The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to get more profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

- a general system that is suitable for all types of activities, in fact the most difficult to maintain and burdened with the largest number of taxes.
- the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However, this type of taxation has limitations.
- a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
- refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
- agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only from next year.

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an IP

The next step you will need to fill out an application in the form P21001, detailed instructions, disassembled by example, and the form can be downloaded from our website.

It is worth noting an important detail when applying:

If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

Pay a receipt at Sberbank or any other credit institution that makes this payment.
Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (STS) is carried out according to the relevant application:

It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
The transition to the ESHN is carried out by. You can only do this once a year.
must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an IP:

Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
Copy of all pages of the passport.
Receipt of paid state duty (800 rubles).
When switching to a simplified application, a corresponding application is attached.
A copy of the TIN, if this number is not available, then it will be automatically assigned.

In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require it, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

- proof that you are an individual entrepreneur.
Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
Notification that you as an individual persons are registered with the tax authorities.
Statistics codes from Rosstat, further required in the work.
Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

If you are going to carry out activities on your own, without involving employees, then you can skip this paragraph, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Using a cash register (abbreviated as KKM or KKT):

When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of cash registers. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
When working on a patent or UTII, the use of cash registers is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
Notaries and lawyers are allowed to work without the use of cash registers.
Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .

Checking account

IP accounting management

Finally, you will need to decide on the . After all, you can manage personally, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses for registration of IP

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of current account	0-2000 rub.	Not required, but in most cases registration is free.
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Services of lawyers for opening an entrepreneur	1000-5000 rub.	If you decide to resort to the help of lawyers, and not to do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rubles.	Depending on your actions

Possible reasons for denial of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

The presence of typos in the documents and the provision of incorrect data.
Not all of the required documents were provided.
The documents were submitted to the wrong tax authority.
A ban on doing business was imposed on an individual and its term has not yet expired.
Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

An employee is a person who performs the duties stipulated by the terms of an employment contract. Of course, it is too early for an individual entrepreneur whose business is actively developing, or the question arises: can an individual entrepreneur hire workers?

Legislation

Of course, it is much more convenient to conclude a contract for the provision of services with third-party organizations and other individual entrepreneurs than to become an employer yourself. However, for some types of work, a hired employee is still better. The legislation of the Russian Federation provides for the hiring of no more than 3 people by an individual entrepreneur, so the answer to the question of whether it is possible for an individual entrepreneur to hire workers is positive.

Number of IP employees

First of all, it should be remembered that we are not talking about the number of "living souls", but about the average number of employees for the reporting tax period, so the employer always has room for maneuver. True, when applying for a job, you need to take into account the number of part-time workers, part-time workers, and so on.

According to the law, small businesses cannot have a staff exceeding 100 people. If, moreover, we are talking about individual entrepreneurs on UTII, an entrepreneur who employs 101 people may lose the right to UTII.

Restrictions are also imposed on individual entrepreneurs using the patent system - they have the right to hire no more than fifteen employees. The staff of medium-sized enterprises can number from 101 to 250 people.

Labor contract

When hiring an employee, an individual entrepreneur must receive an application from him indicating the position and type of work. Based on this application, an individual entrepreneur agreement with an employee is drawn up in two copies. One sample remains with the subordinate, the other with the entrepreneur. The contract must be drawn up, even if you take an intern with a probationary period.

When an individual becomes an employer

It should be noted that an individual entrepreneur becomes an employer not from the moment the contract is signed, but from the minute the employee begins to perform his duties. Even if the employer did not have time to conclude a contract, but has already allowed a person to work, according to the law it is considered that he hired an employee without authorization.

To register an individual entrepreneur as an employer, you must contact the Pension Fund (within 30 days from the date of the conclusion of the first employment agreement). If an individual entrepreneur recruits personnel by concluding employment contracts, he must also register with the Social Insurance Fund (no later than 10 days from the date of conclusion of the first employment contract).

Registration of an employee at an IP

In addition to the employment contract concluded with the employee, the individual entrepreneur must draw up the following documents:

work book of the employee;
order for admission to the enterprise;
employee's personal card in the T-2 form;
internal labor regulations;
vacation schedule;
staffing;
job description.

If necessary, it is also possible to conclude an agreement on liability and an agreement on non-disclosure of trade secrets.

Payments and reporting

Becoming an employer, an individual entrepreneur is obliged to make the following payments:

income tax on wages;
individual entrepreneurs' insurance premiums for compulsory medical and pension insurance of employees;
insurance premiums for social insurance in case of temporary disability and accidents at work.

When hiring employees, an individual entrepreneur must not only pay the necessary taxes and contributions on time and in full, but also submit all necessary reports. These include:

register of payments for employees and information on f. 2-personal income tax (once a year);
certificate of average headcount (once a year);
report to the Pension Fund f. 6-NDFL (once a quarter);
report on contributions to the Social Insurance Fund (once a quarter).

By failing to draw up personnel properly, an individual entrepreneur violates several regulations at once: the Code of Administrative Offenses, the Labor Code and the Tax Code, and in especially serious cases, also the Criminal Code.

By not registering employees, an individual entrepreneur primarily violates labor and labor protection laws, which threatens with a fine of 5,000 to 10,000 rubles. Unregistered employees of individual entrepreneurs also violate the procedure for providing information about individual taxpayers by a tax agent (employer). And, finally, the Criminal Code comes into play, which provides for liability for deliberate evasion of taxes and obligatory payments.

Voluntary dismissal of an employee: video

We hope our article has covered a range of questions about how an individual entrepreneur hires an employee.

Each person sees success differently. While some of us are building a career step by step, others are striving to open their own business, albeit a small one. However, business is always risky, and few people are ready to leave work with a stable income before starting this path. How does being an entrepreneur compare to being employed? In other words, is it possible to open an individual entrepreneur if officially employed?

Entrepreneur status

An individual entrepreneur (IP) is not an organizational and legal form of a small enterprise, but a special status of an individual. It gives a legal basis to do business and make a profit, and also imposes a number of obligations: pay taxes and insurance contributions, report to government agencies, and be responsible for your obligations. However, having registered as an individual entrepreneur, a person does not cease to be an ordinary citizen with his inherent rights and obligations. Including the right to be hired.

In other words, the statuses of an individual entrepreneur and an employee most often do not intersect with each other and get along perfectly. Therefore, the question “is it possible to open an individual entrepreneur if officially employed” generally has a positive answer, however, with some reservations, which will be discussed below.

Who can and cannot be an entrepreneur

A person who is going to engage in entrepreneurial activity must meet the following requirements:

have Russian citizenship;
belong to the age category of 18 years or more (whereas it is allowed to work for hire from the age of 16);
be fully capable, that is, not have a disability that can be established by a court decision in relation to persons with mental disorders or addicted to alcohol, drugs or gambling (such persons can be employed, but cannot be an individual entrepreneur);
not have judicial, professional or official restrictions on doing business.

The entrepreneur carries out his activities at his own peril and risk, and this must be clearly understood. That is why the IP must be an adult and fully capable person who can be held responsible for his actions.

Professional and job restrictions

Sometimes the position or profession of a person can really lead to the inability to register an individual entrepreneur, but there are few such cases. So, it is forbidden to act as an entrepreneur to state and municipal employees. The ban was introduced in order to ensure that they can effectively perform their work without being distracted by other activities. In addition, it is designed to exclude the possibility of civil servants using their privileges in the course of developing their own business.

In connection with the above, the question arises: "Is it possible to open an individual entrepreneur if you are officially employed in a state institution?" In most cases, it is possible, since working in such organizations is not a civil service by default. The list of civil service positions is established by presidential decree, as well as acts of the subjects of the Federation. If you have any doubts about whether your position belongs to the civil service or not, you should refer to the legislation and find out this issue.

A separate professional category, whose representatives are not allowed to register an individual entrepreneur, are notaries and lawyers. Like entrepreneurs, they conduct individual activities, pay taxes themselves and submit reports. However, their activity is not entrepreneurial, since its main purpose is not to make a profit.

Also, for ethical reasons, the law prohibits the heads of municipalities, deputies of the State Duma, the Federal Assembly and some other categories of deputies from registering as an individual entrepreneur.

What the future entrepreneur needs to know

So, we have covered in detail the question of whether it is possible to open an individual entrepreneur if officially employed. But this is far from the only thing that a future businessman should think about. Many mistakenly believe that the status of an entrepreneur does not oblige you to anything: if things go well, it's good; Well, if not, then there is no demand! But this is by no means the case. Registering as an individual entrepreneur and forgetting about it "until better times" will not work, and here's why.

Regardless of whether the activity brings income or not, the individual entrepreneur must make contributions to insurance funds: pension (PF) and medical (FOMS). Contributions are payable even in the event that entrepreneurial activity is not carried out at all. That is, your business is still in its infancy, and insurance deductions must already be made in full! Now their total amount is about 20 thousand rubles a year, and this amount is slowly but surely increasing.

In addition, even with zero activity, it is necessary to submit reports to the tax office (IFTS). Failure to comply with this requirement, as well as violation of the established deadlines, will result in a fine.

There is another key point in the activities of an entrepreneur - he is liable for obligations with all his property. That is, unpaid insurance premiums, taxes, fines, as well as any loans, loans and other obligations arising in the course of entrepreneurial activity are personal debts of an individual. And the collection of these debts can be made at the expense of property belonging to a person.

Is it worth the risk?

Doubts about whether it is worth opening an IP if you work officially, also arise for another reason. A person is simply not sure that he can successfully combine labor and entrepreneurial activities. Business development is a complex matter, and no one guarantees success. The main work also requires a lot of time and effort. Even if everything is carefully calculated, there is always a chance to encounter unforeseen difficulties, the solution of which will require more resources than planned. Therefore, before opening an IP, it is worth considering whether there will be an economic benefit from such a combination. After all, everyone knows what happens when you try to keep up with two hares at the same time ...

Which is better, being hired or owning your own business? Everyone must answer this question for himself. For those who nevertheless decided to try themselves as an entrepreneur, then we will talk about the registration process.

Collection of documents

Registering as an entrepreneur is a fairly simple process. Documents for opening an IP are presented in the following list:

passport of a citizen of the Russian Federation;
certificate of assignment of TIN (in the absence of it, it is necessary to obtain it from the district IFTS);
application in the form P21001;
paid state duty in the amount of 800 rubles (original and copy of the receipt);
2 copies of the notification of the transition to the simplified taxation system - a simplified taxation system (if not, it is considered that the individual entrepreneur will apply the general taxation regime).

You need to think about the choice of tax regime even before you open an IP. Most entrepreneurs prefer the simplified taxation system, since this mode does not require accounting, as well as paying VAT, income tax and property. Accounting is reduced to filling out a book of purchases and sales, and all taxes are replaced by one, which is calculated at a rate of 6% of income or 15% of profit (optional). It is also worth considering that some types of activities fall under other taxation systems - UTND, patent or UAT. Often there are situations when an individual entrepreneur is forced to apply several tax regimes at once.

Registration process

IP registration is carried out in the territorial bodies of the Federal Tax Service. A set of documents can be taken there personally, transferred through a representative authorized by a notarized power of attorney, or sent by mail in a valuable letter. In the last two cases, the P21001 form must be certified by a notary. Also, documents can be submitted for registration at the nearest MFC (multifunctional center of public services), however, not all departments of the service yet provide such an opportunity.

Documents will be ready after three working days. As confirmation that from now on business activities can be carried out legally, you will receive a registration certificate and an extract from the IP register. Together with these documents, you will be returned one copy of the notification of the application of the simplified tax system, containing the mark of the IFTS. Well, that's all, you have become an individual entrepreneur!

Information about the new IP from the tax service is transferred to the Pension Fund, where a registration number is assigned. A notice of registration with the PF, along with a reminder of the payer of insurance premiums, will be sent to you by mail. In the meantime, you can order a print, and if necessary, open a bank account.

This completes the process of registering an entrepreneur, it's time to start developing your business! And, of course, it is important to make mandatory payments in a timely manner, as well as submit reports to regulatory authorities.

The most common reason for tax officials to refuse to register a new individual entrepreneur is an incorrectly completed or incomplete one. But there are also more compelling reasons for refusal that cannot be overcome by simply rewriting the data on a blank form. A novice businessman, before starting his own business, should find out if he is one of those who, for whatever reason, cannot register an individual entrepreneur.

According to the legislation of the Russian Federation, any capable citizen has the right to become an individual entrepreneur. From the point of view of civil legal relations, legal capacity comes from the moment of majority (from the age of 18), and may also appear ahead of schedule for the following reasons:

who has entered into a legal marriage is considered fully capable. The age that gives the right to register family relations is 16 years.
The emancipation of a citizen also begins at the age of sixteen, if the minor works under an employment contract with the permission of his legal representative.
The notarized consent of the parents of a minor allows him to engage in entrepreneurial activities from the age of 14. In this case, the parents assume property responsibility for the work of their offspring as an individual entrepreneur.

From the age of eighteen, persons with limited legal capacity may also register their business, if the trustee gives permission to do so.

Does this mean that anyone can become a businessman? The legislation states that there are a number of persons who cannot register as an individual entrepreneur: in some cases, the right of citizens to conduct entrepreneurial activities is limited.

Who can not apply for IP and why?

Law No. 129-FZ « On the State Registration of Legal Entities and Individual Entrepreneurs” dated August 8, 2001, provides for a ban on registration of IP, relating primarily to those individuals who have previously received the status of an entrepreneur.

Re-registration

The first of these restrictions: a citizen already registered as an individual entrepreneur cannot apply for registration of a new business in the same status. The possibility of re-registration of an existing IP is excluded, since its data is recorded and then checked against the database of the state register of individual entrepreneurs, which is the same for all regions (USRIP).

All necessary changes by type of activity, personal and passport data are made in accordance with the established procedure in current documents. Or this is done by closing the old and opening a new individual entrepreneur - the law does not prohibit voluntarily terminating business activities by deregistering, and then re-submit documents for registration at any time.

Restrictions imposed by the court

List of grounds for persons who cannot be issued IP by court , contains int. 22.1, paragraph 4 of the Federal Law No. 129.

A potential businessman is denied registration of an individual entrepreneur if the following unpleasant facts are revealed during the consideration of documents:

the applicant is deprived of the right to engage in entrepreneurship by a court decision;
the applicant, being an entrepreneur, was forced to stop his activities by a court verdict, and from that moment 1 year has not passed;
an individual in the status of an individual entrepreneur was declared bankrupt less than a year ago as an insolvent debtor unable to pay creditors.

These obstacles are of a temporary nature and are canceled with the expiration of the applicant's sentence.

Restrictions on types of activities when registering IP

IP is a business unit that is limited in the choice of activities. An entrepreneur has the right to engage not in any business, but only in what he is allowed to do as an individual small business entity. So, for example, he can open a cafe, but he has the right to sell strong drinks in this cafe only as a legal entity. In this case, the very intention to sell alcohol is a direct obstacle to registering an individual entrepreneur.

Types of activities closed to individual entrepreneurs

When choosing an individual entrepreneur as a form of economic activity, it should be remembered that there are types of services and goods, the production and sale of which is not available to entrepreneurs without forming a legal entity. The list of areas closed to them includes:

trade and production of alcohol;
everything related to the development, construction, maintenance, disposal and sale of aviation and military equipment, weapons, ammunition, explosives, pyrotechnics;
private security companies;
services for foreign employment of citizens;
work of investment funds, mutual funds and private pension funds;
production and sale of medicinal and narcotic drugs;
air transportation;
space industry.

If one of these areas falls into the sphere of interests of the future businessman, it will be impossible to register an individual entrepreneur with the listed types of activities, or to add them to the list later.

Registration of individual entrepreneurs and the Criminal Code

When registering an individual entrepreneur, there are a number of restrictions that apply to persons who fall under the sanctions of the Criminal Code. This is a conviction and criminal prosecution under the following articles:

Art. 105 - 125 - crimes against health and life (deliberate murder, causing death by negligence, harm to health, beatings, threats and other criminal acts);
Art. 126 - 127 (kidnapping, human trafficking);
Art. 131 - 135 (actions related to sexual violence and coercion, also in relation to minors);
Art. 150 - 157 (criminal acts against children and disabled parents);
Art. 228 - 233 (participation in illegal drug trafficking);
Art. 234 - 248 (illegal engagement in activities endangering the life and health of the population);
Art. 239 - 245 (crimes against morals);
Art. 275 - 284 (state crimes, extremism);
Art. 205 - 227 (terrorism, arms trafficking, breach of public safety).

Restrictions on registration of individual entrepreneurs by applicants with a criminal present and past, with the exception of cases of complete rehabilitation, consist in a ban on engaging in certain types of activities. These include:

organization of youth and children's camps;
any kind of preschool, school and additional education for children;
all types of vocational training and preparation of applicants for them;
activities of medical and sanatorium institutions, medical practice;
social services;
any activity in the field of arts and entertainment;
work of institutions of culture and sports.

If the application for registration of IP contains OKVED codes corresponding to the listed types of activity, the tax inspectorate makes a request to the Ministry of Internal Affairs about the absence of a criminal record of a potential businessman.