Others faded into the shadows. After these changes, many people had a question: is it profitable to open an individual entrepreneur? It remains relevant in 2018, and the outbreak of the economic crisis only added to the doubts.
Profit or loss
Today, entrepreneurs are most concerned about whether running a business will generate income and whether it is profitable to open a private enterprise for small business. If earlier such a question did not arise for enterprises with low profits, now you need to calculate at what minimum income you can open an individual entrepreneur and not go into the red.
Starting from 2013, some entrepreneurs registered the cessation of their activities, since in a year they managed to earn less than they paid in Pension Fund. Of course, such a business makes no sense. Why work? To pay fees and taxes? According to some data, the number of operating individual entrepreneurs by the end of 2015 decreased to the level of 2007. This indicator probably most realistically reflects the existing situation in small and medium-sized businesses.
What to choose: legal entity or individual entrepreneur?
Despite all this, both positive and negative points when registering as an individual entrepreneur, they remain the same.
For example, to open an individual entrepreneur in Russia in 2018, you need to pay less than when registering an LLC, and the procedure itself is much simpler. An individual entrepreneur is not required to maintain accounting records in the absence of a hired employee. work force. Sanctions for tax or administrative violations are much softer than for legal entities.
One of the significant disadvantages of running a business as an emergency is that the citizen will have to bear responsibility for his activities with all the property he has. The founders of an LLC (or other similar organization) do not risk their personal capital, but are answerable before the law only with property and authorized capital legal entity.
Thus, there are pros and cons to any form of doing business.
Reducing the tax burden for individual entrepreneurs
It should be noted that in 2014 the President Russian Federation By his decree he reduced the tax burden on private entrepreneurs. Now you will have to pay about a third less to the Pension Fund (about 20,000 rubles). At the same time, for those whose annual income is more than 300,000 rubles, an additional payment has been introduced - 1 percent of the amount exceeding this level.
Additional changes
In the new year, the state adopted a number of regulatory documents, which have a significant impact on business activity:
- Since 2016, you can register as an entrepreneur with the help of notaries. The latter were obliged to provide documents of everyone wishing to open their own business to the registration authorities, and also to receive documents there that confirm state registration IP, including an extract from State Register. The state set the cost of such a service at 1,000 rubles.
For providing false data, a failed entrepreneur will pay a fine of 5 to 10 thousand rubles.
- Also, since 2016, the government has established a moratorium on business inspections for the next three years. Individual entrepreneurs can only check compliance with requirements fire safety, security hydraulic structures, ecology, etc. and in case of operation of relevant facilities.
However, control over the activities of entrepreneurs will still be exercised - no one has canceled unscheduled inspections. Plus, the deadline for conducting them has been extended by 10 days due to the fact that regulatory authorities must independently request documents from registers and other databases.
- Good news for new businessmen - this year municipal authorities have the right to make their own decisions regarding tax rate reductions. And newly created individual entrepreneurs who are engaged in production, social or scientific fields and are participants in the patent or simplified taxation system, can count on zero taxation.
- Since 2016, a new quarterly declaration has been added - all employers will be required to submit a report in Form 6-NDFL, which contains information on the amounts of income tax accrued and withheld from employees. It is served until last day the month following the expired quarter, and the annual one - until April 1. For late submission of a document, the individual entrepreneur will have to pay a fine of 100 rubles for each day of delay; the fine for providing incorrect information will be 500 rubles. If the number of employees exceeds 25 people, then the report is submitted only in electronic form; in other cases, businessmen can submit it in paper form.
- Entrepreneurs will be able to avoid double taxation - income no longer needs to include VAT amounts paid by buyers of goods or services on invoices.
- This year, bailiffs will be able to confiscate driver's licenses from entrepreneurs who fail to comply with the instructions of the executive document in a timely manner.
Video: How to open an individual entrepreneur?
Is it necessary to register an individual entrepreneur for an online store? The answer to this question worries many novice businessmen. Online stores are becoming an increasingly popular form of business organization. After all, the online market in Russia is showing steady growth and more and more Russians prefer online shopping to classic offline stores.
Is it necessary to open an individual entrepreneur for an online store?
An online store without an open individual entrepreneur has the right to exist. But until the tax authorities become interested in the business.
It is important to remember that implementation entrepreneurial activity without registration in Russia entails:
- administrative (punishable by a fine from 500 to 2000 rubles);
- tax (fine for late registration - 5,000 rubles, for work without registration - from 20,000 rubles);
- criminal liability (if income is received on a particularly large scale - a fine of 300 thousand rubles or imprisonment for up to six months).
To prove the fact of work without registration, the practice of test purchases is used.
Is it possible to open an online store without an individual entrepreneur? Of course you can. But it is worth remembering that not every buyer will agree to purchase goods in an online store without an individual entrepreneur.
After all, a purchase without a cash register or sales receipt entails a lack of warranty service and the possibility of returning goods. This problem is especially relevant if you are going to sell household appliances and electronics.
A few more arguments in favor of registering as an individual entrepreneur. Thus, it will not be possible to connect special services for accepting non-cash payments without an officially operating business.
Most wholesale suppliers, transport and courier companies find themselves working with individuals. They only accept payment by bank transfer.
Many online stores operate using a dropshipping system. This means that in fact they are a trade showcase for promoting goods, and deliveries are made directly from the supplier to the buyer.
Therefore, the owners of such online stores believe that they should not register individual entrepreneurs. They justify this by the fact that they are not engaged in trade in its classical sense.
Is it necessary to register an individual entrepreneur for an online store for dropshipping? In fact, such a store carries out intermediary activities and its owner receives an agency fee for this. And this is also a type of entrepreneurship, and to legalize profits you need to register an individual entrepreneur.
How to open an online store without registering an individual entrepreneur? The only way to legally conduct business without an individual entrepreneur is to open an LLC. But this form of business organization has its drawbacks: it is characterized by a higher tax burden, increased fines, the need to maintain accounting records, the inability to freely dispose of one’s funds, and a more labor-intensive registration and liquidation procedure. At the same time, an LLC inspires more confidence on the part of business partners and makes it easier for the company to attract investment funds for development. When initially opening an online store, it is better to register an individual entrepreneur, and when reaching a stable large profit from sales, transfer the business to the LLC format.
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How to register an individual entrepreneur for an online store
The procedure for registering an individual entrepreneur for an online store is no different from the standard one. To do this, you need to submit an application for registration of individual entrepreneurs according to in the prescribed form and attach copies of your passport and TIN, as well as the original paid receipt of the state duty.
There are several ways to submit documents to the tax office:
- in person at the registration office of the Federal Tax Service or at the MFC;
- through a legal representative (he must have a power of attorney to represent interests);
- send by registered mail;
- submit an application online through State Services.
Registration of an entrepreneur with the Pension Fund of the Russian Federation is carried out automatically, there are no additional statements no need to submit.
In this regard, it is important to take into account one feature of Russian legislation: all entrepreneurs are required to pay insurance premiums to the Pension Fund, regardless of income.
Contributions are accrued from the first day of registration of an individual entrepreneur. Those. in fact, you may not make a single sale or make a loss, but you will already owe the pension fund.
Therefore, you should not rush to register an individual entrepreneur and do this only when the store is maximally ready for real sales.
It is worth considering that if the annual profit of your store is a little more than 20 thousand rubles, then in fact you will not earn anything. All profits will need to be donated to a pension fund.
The form for registering an individual as an individual entrepreneur is extremely simple and usually does not create problems in filling it out. The only difficulty businessmen face is how to choose the right OKVED codes. In this regard, we can give advice: it is better to write as many codes as possible at once. You will not necessarily operate under all codes, but will eliminate the need to make changes to the constituent documents in the future.
The legislation allows you to enter up to 57 codes. For online stores, code 56.61.2 “Retail trade through teleshopping and computer networks” is best suited. It is also recommended to specify the following codes: 52.6 (52.61.1-52.61.3) and 72.6.
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How to choose a tax system for an online store
Activities within the framework of these codes can be carried out within the framework of the simplified taxation system (STS) or the general one (OSNO).
Many trading enterprises transfer their trading activities under UTII or PSN. These regimes make it possible to reduce the tax burden due to the fact that the tax is calculated based on fixed indicators rather than actual revenue. But Internet business, according to tax service specialists, does not fit the definition retail and cannot be transferred to a patent or imputation.
“Simplified” is the optimal mode for an online store. It is more favorable from a tax perspective and is characterized by less reporting. The use of the general regime can be justified only in two cases:
- if the entrepreneur’s main clients are legal entities (large VAT payer companies);
- if the store will import goods to Russia (payment of VAT will be mandatory in this case).
In other cases, it is worth switching to the simplified tax system by submitting a corresponding application when registering an individual entrepreneur. Otherwise, the individual entrepreneur will be automatically transferred to OSNO.
An entrepreneur should also decide whether to choose “STS-income” or “STS-income-expenses”. In the first case, tax is paid on revenue without taking into account expenses. The rate is 6%. "STS-income" allows you to reduce the time for preparing tax reports and reduce the tax on contributions to the Pension Fund.
The tax base under the “STS for income and expenses” is revenue minus expenses incurred (purchase of goods, advertising, administrative costs, etc.). The rate is generally 15%, but in some regions preferential rates are provided. “Income-expense simplified tax system” is more profitable if two conditions are simultaneously met:
- trade margin on goods does not exceed 30%;
- the entrepreneur will be able to document all expenses for the purchase of goods (he will be able to receive invoices, cash receipts and invoices from suppliers).
If there may be difficulties in obtaining accounting documents, it is better to choose “STS-income”.
Another question that worries businessmen: is a cash register needed for an online store? Since the individual entrepreneur will be located on the simplified tax system or OSNO, a cash register is required if goods are sold for cash. At the same time, you will have to pay quarterly for servicing the cash register.
On the one hand, many aspiring entrepreneurs are in a hurry to open an individual entrepreneur or LLC. On the other hand, there is a group of beginners who think that opening an individual entrepreneur or a company is very difficult task. How are things really going?
WHY IS IT NOT NECESSARY TO OPEN AN ENTREPRENEURSHIP IMMEDIATELY AS SOON AS YOU THINK ABOUT YOUR BUSINESS?
Did you know that opening an individual entrepreneur imposes certain obligations on you? In particular, you will have to pay at least 2 thousand rubles to the pension fund every month, regardless of whether you earn this money or not. It seems like a small amount, but in a year it already accumulates about 24 thousand rubles (the exact amount changes every year, usually upward).
Now you need to add here the costs of opening an individual entrepreneur (state fees, stamping). Also, do not forget about the costs of opening a current account, as well as the fees for maintaining it. This can add costs by an average of 6 thousand rubles per year. That is, relatively speaking, you haven’t done anything yet, you haven’t sold anything, but you already have to get 30 thousand rubles a year from somewhere. And not counting the costs of conducting core business.
Thus, if you have not yet decided what exactly you plan to do and are just thinking about future business, then it is premature to open an individual entrepreneur. In general, the period for registering an individual entrepreneur is a week and the registration procedure itself is quite simple. Therefore, as soon as you need a current account to receive non-cash payments, you can do it in 10 days, along with registering a current account and opening an individual entrepreneur.
HOW TO REGISTER AN IP QUICKLY?
You can register an individual entrepreneur using numerous services. For example, I registered an individual entrepreneur using the moedelo.org service (this is not an advertisement). Literally in one evening I prepared a package of documents and immediately went to the bank and paid the state fee. The next day I went to the tax office with a package of printed and xeroxed documents, submitted them there and a week later I picked up the individual entrepreneur registration certificate. Becoming an individual entrepreneur is no more difficult than applying for a foreign passport or changing your registration. The procedure is quite simple and transparent.
Acquiring the status of an individual entrepreneur gives a citizen the right to legally engage in commercial activities and permanently increase sales volumes. In practice, a businessman can receive his first profits without registering with the tax authority, for example, if he carries out one-time orders. Often the question of whether it is necessary to open an individual entrepreneur arises before a citizen in connection with the planned expansion of the chosen direction. The status of an entrepreneur gives the right to officially replenish his personal account in the pension fund, which will subsequently affect the amount of his pension.
What is considered business activity
The main body that supervises business in the Russian Federation is the tax inspectorate. The agency checks the legality of accounting, concluding contracts and making payments between business entities. Business activities are classified according to the following criteria:
- · Acquisition of property and material assets for the purpose of further profit-making through the production of new products or resale;
- · Registering an individual entrepreneur is necessary to keep records of business transactions based on completed transactions;
- · If a citizen has established stable partnerships with counterparties.
In order to identify the employment of citizens as entrepreneurial, a comprehensive assessment is carried out. Usually, if transactions or agreements are of a one-time nature, such relations can be formalized between an organization and an individual as a civil law agreement. In this regard, citizens do not have to register individual entrepreneurs, since this is not a natural process.
What happens if you don’t register as an individual entrepreneur?
Russian legislation provides for 3 categories of liability for illegal business conduct:
- criminal (imposed upon receipt of large-scale income; there may be a fine of 300 thousand rubles or imprisonment);
- administrative (fine from 500 to 2,000 rubles);
- tax (a citizen may be subject to a fine of 5 thousand rubles for late tax registration, or a fine of 20,000 rubles for working without registration. Fines can be imposed at the same time).
Illegal conduct of business activities is regarded by the Russian legislator as a serious offense. First of all, this is tax evasion, which leads to administrative and tax fines. Of course, with sufficient profits, such sanctions are not noticeable and the businessman still does not pay attention to the legal norm and will not open an individual entrepreneur.
Criminal liability comes into force in the event of damage to the state due to concealment of income on a particularly large scale. This rule applies only to cases of running a group business, for example, garage auto repair, when several craftsmen work. If you do not register an individual entrepreneur, there is a risk of receiving a fine of up to 500,000 rubles, and in some cases a term of up to five years in prison.
The same situation exists in the trucking business. According to Article 171, without a license or official registration as an individual entrepreneur, an individual may be held liable in the amount of three hundred thousand rubles. The amount is already quite significant; it would be easier to pay only 6% on such income under the simplified taxation system. If a citizen continues to conduct systematic activities and does not consider it necessary to open an individual entrepreneur in the case of cargo transportation or the provision of other types of services, the norms of criminal law may be applied to him.
Important: It is possible to avoid a fine for unregistered activities. If a potential entrepreneur did not know that he needed to register an individual entrepreneur, he can get by with a warning. True, when charges are brought, an evidence base is collected and it will not be possible to get away.
In what cases is it necessary to open an individual entrepreneur with the tax authorities?
The legislation does not impose clear requirements for business registration depending on the number of employees or income level. You must notify about the last point if you are already registered in the unified register of entrepreneurs.
Thus, Article 2 of the Civil Code provides a definition according to which the commercial activity of an individual is recognized as engaging in a business with the receipt of systematic profit to the initiator from the use of property, material assets, provision of services and other actions. At the same time, the legislator draws attention to the fact that the activity is carried out at your own peril and risk and must be registered in the prescribed manner.
Example: A freelancer or online store owner needs to open an individual entrepreneur, since such activities will be associated with the systematic generation of income. Therefore, you will still have to register an individual entrepreneur, otherwise sooner or later you may be held accountable: a fine, arrest, or suspension from a certain type of activity.
Is individual entrepreneur registration required when opening an online store?
In this situation, everything is more than logical. A remote platform for selling goods or providing services implies openness and branding. Counterparties will have to issue receipts or invoices of a national standard and conduct activities within the framework of other laws, for example, “On the Protection of Consumer Rights.” Without registering as an individual entrepreneur, you cannot provide cash receipt or warranty card. As a result, the client is not protected and may refuse to purchase goods on such a resource. In addition, registering an individual entrepreneur in the event of opening an online store makes it possible to use services for accepting non-cash payments directly to the account.
Important: It is also necessary to register an individual entrepreneur in the case of dropshipping. Despite the fact that such an online store is more of a “showcase” and is considered an intermediary, its owner receives an agent’s fee from each sale. And this is also a systematic income and a type of entrepreneurship.
Is it worth registering an individual entrepreneur when renting out an apartment?
But the question of whether it is necessary to open an individual entrepreneur to rent out an apartment is simple. This is not always justified, since the time to complete the terms of the transaction is minimal. Often, owners of other real estate are official employees of organizations that distrust such employees in the state. It is best to cement such relationships and include income in the declaration. Alternatively, you can arrange a lease on behalf of a good friend or relative who has an official registration as an individual entrepreneur.
Taxation options for individual entrepreneurs
If the business is located only on initial stage, at first, experts advise making do with an ordinary declaration of an individual. True, if you compare the tax burden on an entrepreneur using the simplified system, which is only 6%, then it is much more profitable to withdraw your income from mandatory taxes at a rate of 13% and open an individual entrepreneur. In any case, if a citizen plans to expand his business and cooperate with large organizations, he will need to change his status. Otherwise, no one will simply want to work with him.
Hello, dear readers! I have been asked to write this article for a long time, and today I prepared it together with lawyers. Today we will talk about the legal conduct of entrepreneurial activity without registering as an individual entrepreneur or LLC. More precisely, about how to receive income legally without registering as an individual entrepreneur or LLC.
It’s worth saying right away that according to the norms of civil legislation, entrepreneurial activity is an independent activity, the main goal of which is always the systematic receipt of profit. And in this case, or legal. person (LLC) is mandatory.
But, there are other ways in which an individual (you) can make a profit from another person (or from an organization). To do this, it is not at all necessary to become an individual entrepreneur or open an LLC. Without registering a business activity, an individual can carry out ordinary paid transactions - whereas in order to recognize an individual as an individual entrepreneur, he must carry out activities of a special kind (according to the letter of the Ministry of Finance dated September 22, 2006 N 03-05-01-03/125) . So, here are ways to conclude transactions without registering as an individual entrepreneur or LLC.
Work under a contract
Method one - an individual can conclude. For example, an individual (you), by agreement with the customer, performs certain work and hands it over. The customer accepts the final result and pays for it. Much more difficult question with the payment of taxes under this agreement - there are certain nuances here.
In the case where the customer - entity, and the contractor (you) is an individual who is not an individual entrepreneur, when paying remuneration to a person for work performed, the customer (organization) must calculate, withhold and transfer personal income tax at a rate of 13%.
Also, when a contract is concluded by a customer organization and an individual, it is worth considering the fact that some other payments must be made:
- Payments for types of social insurance cases (this includes industrial accidents and cases of occupational diseases). Payment of such payments is possible only upon concluding a contract (and only if they are specified in it).
- Payments to the Pension Fund and the Compulsory Medical Insurance Fund.
If a contract is concluded between individuals, then you (the contractor) must pay personal income tax for yourself. To do this, you need to fill out and submit it to the tax office.
Contract for paid services
The second method - an individual can conclude a contract. A citizen can perform any service (consulting, medical, legal or other nature), and the customer must subsequently pay for this service.
The difference between a work contract and a contract for paid services is that the result of the first is something tangible (construction or renovation work, production of any thing), and services under a paid services agreement include the following: training, tutoring, consulting and information Services, communication services, medical, veterinary, day care (nanny), audit services, travel services and others.
Payment of taxes under an agreement for the provision of paid services is similar to the previous agreement - payment of personal income tax on remuneration in the general manner. In general, payments are made to the Pension Fund and the Mandatory Mandatory Fund. health insurance. And similar conditions for independent deductions.
Agency contract
Method three - an individual (you) can conclude . The agent, on behalf of the customer (principal), is engaged in the implementation of certain legal and other actions, and receives appropriate remuneration for the actions performed.
An agency agreement is concluded, for example, when it is necessary to sell a product, while it is necessary to analyze the market, conduct an advertising campaign, and the like. This agreement is more convenient relative to the agency agreement or commission agreement (which we will consider below), since it eliminates the need to conclude additional agreements.
The nuances of concluding an agency agreement with an individual:
- Such an agreement involves the completion of not one transaction, but, as a rule, a number of transactions. The agent commits them for a certain period of time.
- The agent can act under this agreement within one territory.
- Such an agreement may provide for the agent’s refusal to enter into other similar agreements.
- An agent can shift his responsibilities to another person (conclude a so-called sub agency contract).
Agency agreement and commission agreement
Another way to earn money for an individual can be a type of agency agreement - commission agreement or commission agreement. You can familiarize yourself with it in more detail and download it. The commission agent concludes transactions with third parties, and the customer of the service (principal) pays the commission agent (performer) for this. cash payment. This type of agreement is analogous to an agency agreement. Often, this type of agreement is used to conclude purchase and sale transactions.
Agreements of the same type include . The use of this agreement is possible in cases where the personal participation of the principal is impossible, for example due to illness, business trip, lack of special knowledge, etc.
Such an agreement is concluded for the provision of legal assistance, representation in court, customs authorities, Rosreestr authorities (registration of rights to real estate) and others government institutions, as well as when concluding transactions on behalf of another person. This type The agreement is accompanied by the issuance of a power of attorney to the guarantor.
Unlike an agency agreement, a mandate agreement has short term, the deadline for performing entrusted legal actions. For this transaction to be completed successfully, it is necessary correct design agreement. To avoid misunderstandings, it is necessary to agree on all points of the contract. The agreement is drawn up in two copies. Broadcast Money under this agreement may be accompanied by a receipt.
You can act under this agreement as a realtor, lawyer or other person carrying out any transactions on behalf of your customer.
How should you accept revenue under an agreement between two individuals?
If the services are unlicensed, then the following method can be used. Its essence is that one individual is engaged in independently concluding a contract and personally providing services (work). After receiving payment for the service provided (work performed), the individual is issued a corresponding receipt (certifying that he has received the money).
If you use this method, it is worth considering a number of nuances:
- For it to be successfully implemented, it is necessary to carry out correct composition the contract itself. In any type of contract, all conditions must be clearly stated.
- You can take money into your hands only after the client has signed two copies of the contract. One of them must be kept with you. The client must also take a receipt indicating that the money has been received. The receipt should also be in two copies - just in case.
For selling goods
If you are engaged in the sale of goods, then an agency agreement and a commission agreement may also be suitable for you. You can also enter into a purchase and sale agreement. But in in this case You will also need to provide documents for the goods from the manufacturer to confirm its compliance and an invoice if there are several goods.
Upon completion of the transaction, you also pay 13% personal income tax. In this case, this is not profitable, because not all goods have a large markup, and paying 13% of the transaction amount is a lot. It's easier to pay! Therefore, in this case, it is better to register as an individual entrepreneur if the activity is ongoing and there is income. Moreover, when selling inexpensive goods at retail, you will not enter into an agreement with each buyer, this is stupid. Basically, a purchase and sale agreement is used for wholesale shipments, for the sale of equipment, cars, real estate, land and other expensive objects.
Some private traders work without registration and do not pay taxes, but this is before the first complaint from a client or competitor.
Conclusion
Thus, if the compensated transactions carried out by a citizen do not have a systematic nature of generating profit, then you can use the above types of contracts. Otherwise, if you decide to put your activities on stream, then, to avoid this, you should register as an individual entrepreneur or legal entity.
And now in simple terms
In general, if you want to provide any services, you can enter into contracts with clients, which we talked about above, and receive income on their basis legally without registering as an individual entrepreneur or LLC. Mostly they use a contract and a contract for the provision of paid services, and the rest in rare cases.
This is how many private traders work. Most people don’t even pay personal income tax for themselves if they work with individuals and live in peace. But there is a risk here. If they are caught and proven that they carried out many similar transactions and did not pay taxes, they cannot do without a fine. The fines are not large, which is why many people work this way. But I don’t recommend doing this, because you can pay taxes and sleep peacefully.
If you have questions, objections or additions, please write in the comments!
