Before opening own business future entrepreneurs often ask themselves the question of which organizational and legal form of activity to choose, which is better: an LLC or an individual entrepreneur?

In order to clearly determine the choice, it is necessary to analyze the advantages, disadvantages and differences of each of these two organizational and legal forms.

In our today's publication, we will consider not only the pros and cons, how an individual entrepreneur differs from an LLC, but also touch on the question of which organizational and legal form is suitable for such areas of activity as construction, an online store, a beauty salon and trade.

LLC and IP: define concepts

Before moving on to the advantages and disadvantages of the individual entrepreneur and society with limited liability, it would not be superfluous to familiarize yourself with the definition of these terms.

An individual entrepreneur (IP) is a person who engages in activities for the purpose of making a profit without education legal entity. At the same time, the IP still has some legal rights. faces.

It is important to understand that an entrepreneur is liable with his property (including property not involved in entrepreneurial activity) even after the liquidation of the IP.

A limited liability company (LLC) is a legal entity that can be organized as a firm, company or enterprise. An LLC is liable to the extent of its charter capital.

Now we propose to consider the differences between an LLC and an individual entrepreneur in the form of a listing of the pluses and minuses of both organizational and legal forms.

What are the advantages and disadvantages of IP?

The advantages of IP are:

• a simple procedure for registering an individual entrepreneur in the tax office;
• lower state duty for registering an individual entrepreneur than an LLC (for an individual entrepreneur - 800 rubles);
• lack of a legal address;
• lack of authorized capital;
• the possibility of applying the patent system of taxation - one of the most loyal tax regimes;
• the availability of benefits on insurance premiums (fixed contributions that are not tied to the level of income, as in legal entities);
• reduced rates for employees;
• no need for a full-scale accounting(it is enough to keep a Book of Accounting for Income and Expenses - KUDiR);
• less reporting to the tax authorities;
• lower fines for the same violations compared to legal entities.

In addition to the above advantages, IP has a number of disadvantages.

The disadvantages of IP are as follows:

• restriction on the conduct of certain types of activities (retail sale of alcohol or banking);
• difficulties in the need to expand the business - problems with contractors, investors, loans;
• low level of investment attractiveness;
• responsibility with own property;
• there is no possibility to sell (renew) IP;
• the entrepreneur manages his own business;
• the need to pay contributions to the FIU, even in case of losses.

What are the advantages and disadvantages of an LLC?

When figuring out which is better to open: an LLC or an individual entrepreneur, one cannot help but consider the pros and cons of an LLC.

The advantages of an LLC include:

• high level of protection property rights(liability for debts is determined solely by the share in authorized capital OOO);
• the ability to create a business management body in accordance with the characteristics of a particular company;
• the ability to expand the company by attracting investors (as new founders);
• exercising control over the degree of influence on production processes by increasing (decreasing) shares;
• apart from money, charter capital you can invest intangible assets;
• the size of the authorized capital has no restrictions;
• the possibility of attracting foreign investors;
• at any time, it is possible to withdraw from the number of founders (within 4 months - receive your share);
• the right to appoint a director to manage the LLC, who is not its founder;
• distribution of profits in any way (possibly disproportionate to the size of the shares);
• the ability to include in the charter a ban on the sale or pledge of shares (for non-participants);
• opportunity to sell (re-register) the enterprise.

Like IP, LLC has some disadvantages.

The main disadvantages of an LLC:

• the number of founders cannot be more than 50 people;
• complicated business registration procedure;
• a large amount of state duty for registering an LLC (4,000 rubles);
• when changing the composition of the founders, it becomes necessary to make appropriate changes;
• obligatory conduct of cash discipline, tax and accounting;
• dividends may be paid no more than once every three months;
• recording of all economic decisions made;
• difficult financial situation in connection with the withdrawal of the participant;
• liability for obligations (not personal property);
• on OSNO - the need to pay tax on property used in activities;
• difficult and long closing process compared to IP.

Comparative table of LLC and IP

The difference between LLC and IP is clearly visible from the following table:

Comparison criterion
1. Procedure for opening (creating)	Complicated (notarized application, state duty, minutes of the meeting of participants, etc.)	Simple (application and state duty)
2. Constituent documents	Charter (a complex document that requires special knowledge when drafting)	Not required
	Required	Not required
4. Solutions	If there are several founders, they are accepted by the meeting of all participants	Accepted by the entrepreneur
5. Authorized capital	Needed (at least 10,000 rubles)
6. Responsibility	Determined by the size of the share in the authorized capital	Responsible with its property even after liquidation
7. Use of income	Distributed by the general meeting of participants	At your own discretion
8. Attracting investors	Loan agreements, simple partnership agreements and bills of exchange, sale of a share in the authorized capital and bonds	Loan agreements, simple partnership agreements and bills of exchange
9. Joint conduct of activities	A maximum of 50 people can participate in one LLC	Merging with other individual entrepreneurs on the basis of simple partnership agreements (agreement on joint activities)
10. Restriction by type of activity	Almost no restrictions	Does not have the right to carry out certain types of licensed activities
11. Business expansion	Opening branches (subsidiaries) or merging with other companies	Increasing sales volumes
12. Business sale	In any way with the help of a notary transaction (you can sell a share in the authorized capital)	By selling technology or trademark
13. Liquidation (closing) procedure	Takes 4 to 6 months	Simple (required: application, state duty, certificate from the FIU) within 5 days

And now we propose to figure out what to choose: an LLC or an individual entrepreneur, depending on the intended types of activity.

Construction: LLC or IP?

When choosing the organizational and legal form for work in construction, one should pay attention to the specific field of activity in this direction. For example, if you are planning to engage in capital construction, then better fit LLC, due to the fact that it will take a lot of employees and equipment.

For small repairs with a small number of employees, an individual entrepreneur would be more suitable. And if you want to work with several investors, then it is better to choose a CJSC - investors do not often trust each other.

Beauty salon: LLC or IP?

What is more profitable: LLC or IP for opening a beauty salon? A beauty salon is a fairly broad concept that can include both a small hairdressing salon and an enterprise that provides a wide range of services (massage, fitness or solarium).

IP is suitable for a small barbershop (with several masters). This place does haircuts and coloring. If other services are added to the list of services (for example, beauty parlor) and the sale of products - this significantly changes the matter.

Thus, if the list of salon services includes a solarium and physiotherapy, then this does not fall under the UTII, as it relates to wellness procedures. The sale of related products requires a license and then it is advisable to form an LLC, even if the beauty salon has one owner.

Online store: LLC or IP?

As a rule, when opening an online store, they choose the form of IP. System taxation of the simplified tax system if the activity does not require an office and a lot of employees. Registration takes place at the place of residence. It is imperative to open a current account of an individual entrepreneur in a bank for settlement with buyers.

In a situation where several people open one online store, it is better to give preference to an LLC. A legal address can be purchased if an office is not required. In any case, before opening an online store, you need to carefully consider all the advantages and disadvantages of an LLC and an individual entrepreneur.

Retail: LLC or Sole Proprietor?

For retail trade in small volumes, IP is best suited. In any case, accounting will have to be kept. You also need to control the movement of goods and keep a cash register.

When selling tobacco, cosmetics, perfumes and other licensed goods, the use cash register- necessarily. You will need a cash register when selling any group of goods for cash cash.

In general, retail trade falls under UTII, provided that the area outlet- less than 150 m². In this case, you do not need to pay VAT.

Summing up

Thus, it is quite difficult to determine which is better - an LLC or an individual entrepreneur. The choice in favor of one of the organizational and legal forms should be made by the future entrepreneur himself, based on the individual characteristics of his business and the prospects for its development.

In our article, we cited the advantages and disadvantages of LLCs and individual entrepreneurs, however, we can conclude that for a large form of management with a subsequent expansion of the business, a Limited Liability Company is more suitable, and for a small-scale business - individual entrepreneurship.

In any case, before going to the tax office for registration, think and slowly weigh the pros and cons for each of the legal forms. A successful start of a business is half of its success!

11.01.18 54 556 0

What is LLC

Why do you need it and how much does it cost

The most common forms of business in Russia are individual entrepreneurs and LLCs.

Natalia Chelovan

Briefly: an individual entrepreneur is suitable for those who will work independently, and an LLC is suitable for those who are going to do business with partners. Next you need to figure it out.

Responsibility

If the conditional Vasily opens an IP and something goes wrong, then in case of bankruptcy, Vasily will be responsible to creditors with all his property - including the car that he bought even before he became an IP. In some cases, they can even take away an apartment if he has more than one.

If Vasily opens an LLC and goes bankrupt, then in most cases they will only take away what belongs to the company: property, money in current accounts and furniture from the office. A personal car should not be touched, although there is a way.

Administrative responsibility, that is, fines, also differs. Usually, the law provides for different amounts of fines for organizations and officials. Individual entrepreneurs are fined as officials by default. OOO hurts more.

For example, if a company accepts money from individuals and it does not have a cash register, then the fine is from 75 to 100% of the settlement amount past the cash register, at least 30,000 R. Penalty for individual entrepreneurs - from 25 to 50% of the settlement amount, at least 10,000 R.

Founders, documents and registration

IP is individual entrepreneur who decided to go into business. He does it individually, he cannot have co-founders. To register as an individual entrepreneur, Vasily needs a passport, an application and a paid fee of 800 R. A legal address is not needed: an individual entrepreneur is registered at the place of permanent residence in the passport.

A limited liability company is organized by one or more people - up to 50 founders in total. The LLC has an authorized capital, all founders invest in it. Minimum size capital - 10,000 R, shares may be unequal.

How are shares and profits distributed in an LLC

Basil

5000 R

Elena

3000 R

Peter

2000 R

If the company's business goes uphill, then the founders will receive profit in proportion to their investments.

If you want to contribute to the authorized capital property that costs from 20,000 R - let's say computers - then an independent appraiser must evaluate their value and draw up a property valuation act. This additional expenses, which fall on the founders.

In advance, even before registering a company, you need to agree on a name; legal address; the amount of the authorized capital (from 10,000 R); OKVEDakh (types of activity that the company will be engaged in) and the taxation system.

After that, you need to approve the charter and appoint CEO- it is possible from among the founders, but it is possible from the outside. If there are no co-founders in the company, then the sole founder, by his own decision, appoints himself as the general director or hires someone.

Please note: all decisions must be recorded on paper. If there is only one founder, print sole decisions. If there are several, the minutes of the meetings. Do the first protocol at the time of the creation of the organization. Article 181.2 of the Civil Code lists what must be indicated when drawing up the protocol.

All these protocols are insurance that confirms the decisions of the company. If something goes wrong, then in court you will operate with protocols.

How to apply

IN big cities documents must be carried to a single registration center, or ECR. In St. Petersburg, LLC registers MIFNS No. 15, in Moscow - MIFNS No. 46.

Here's what you need to collect:

1. Application for registration of a legal entity (Р11001). Passport data and TIN of all founders.
2. Charter of a legal entity.
3. Protocol on the establishment of a legal entity.
4. Agreement on the establishment of an LLC (not needed if there is only one founder).
5. Receipt for payment of state duty.
6. Application for the transition to the simplified tax system, if you are going to work on it.

Additionally, a document confirming the legal address may be required, for example, a copy of the lease agreement, letter of guarantee from the owner of the premises or a certificate of ownership of the premises.

What documents will be issued after registration

Within three working days after submitting a complete package of documents to the IFTS, the company will be registered, and you will receive a package of documents.

Certificate of registration with the tax authority. The certificate indicates the TIN and the registration reason code - KPP. The TIN is assigned to an organization once and remains unchanged throughout its existence; when the address of a legal entity changes, the checkpoint will change.

Recording sheet of the One state register legal entities. Since 2017, this sheet has been a confirmation of the registration of an LLC. It contains all the basic information about the company. If changes are made, for example, if the composition of participants or the legal address changes, the sheet will need to be received again.

Charter with a mark of the tax authority on registration. Keep it carefully. The charter must be amended if the legal address, the size of the authorized capital or the name changes. To make changes, it will be necessary to draw up a protocol of the general meeting of all participants, documents must be submitted and registered with the Federal Tax Service. Registration fee new edition charter - 800 R.

800 R

state duty for registration of a new version of the charter

The tax office itself notifies the pension fund, the Social Insurance Fund and the statistical authorities about the registration of the organization.

Can registration be denied?

Yes. In this case, you will receive a paper in which the reason for the refusal is written. It often happens that an incomplete package of documents was submitted, typos crept in, and so on.

In this case, you need to correct the error and resubmit the documents. The fee will have to be paid again.

How to choose a legal address

In fact, in the legislation of the Russian Federation there is no concept of “legal address”, there is a “location of the company”. But for convenience, we will continue to operate with the concept of "legal address".

The legal address is the address where its head is located, in the language of lawyers - “permanent executive agency". This address determines the tax office in which the LLC will be registered. This address will receive paper requirements from the IFTS, and the PFR, and the FSS. If the company moves, it is necessary to amend the charter and the Unified State Register of Legal Entities, the state duty is 800 R. But there are times when you don't have to pay.

The legal address can be both own and rented premises, and even the home address of the founder, but there are nuances everywhere.

Own premises must be unoccupied. The tax office may ask for a document of ownership (an extract from the USRN - the Unified State Register of Real Estate - or a certificate of ownership).

Rented premises. You need permission from the owner to use the address to register an LLC.

The home address of the founder or director. The founder or head whose address is indicated must be the owner of the apartment or have a residence permit in it. If the apartment has several owners, then each will need permission to use the premises.

The apartment is not interesting option, as it might seem at first glance: the address will be indicated in the extract from the Unified State Register of Legal Entities, which any past crocodile can receive. At the same time, a pharmacy, warehouse, store, dentistry office, etc. cannot be placed in a residential area.

Renting an address is a bad option. Basically, you pay not for the premises, but for the address where the company is registered. Further, depending on the price, your mail will be received at the address or you can even be there if the tax decides to visit the company with an on-site inspection.

You can also rent a room in a business incubator. IN major cities there are such business support centers. If the organization and type of activity correspond to the conditions of a business incubator (for example, Information Technology), then she can rent a room and register at the address of the incubator.

IP does not need a legal address: it is registered at the place of registration. The organization needs to submit documents on the lease of the premises (or ownership of it), as an option, you can indicate the home address of the founder, but it is undesirable.

Checking account and printing

An individual entrepreneur can work without a current account, and an LLC needs to open it immediately after registration. In Tinkoff business, only the company's TIN is needed to reserve details. To open an account - a photo of the statutory documents, a photo of the founders' passports, a photo of an extract from the Unified State Register of Legal Entities.

You can open several accounts in different banks at once - this is not prohibited.

Previously, all companies were required to have a seal, now they are not. If you do not write about the seal in the charter, then you do not need it. If you have written, you will have to make a round seal.

Name

Location

taxes

The amount of taxes depends entirely on the type of taxation system. Companies choose from four:

1. general, or main system of taxation (OSNO);
2. simplified taxation system (USN);
3. single imputed income tax (UTII);
4. single agricultural tax (ESKhN).

In some cases, additional taxes arise: excises, water tax, transport, property, mining, etc. More on that another time.

You need to choose a taxation system with an eye on the business plan: you will work with individuals or legal entities, what will be the structure of the company's income and expenses. There are still a lot of nuances.

Consult with an accountant: you never know what they can write on the Internet.

To simplify, there are three criteria for choosing a taxation system: the type of activity, the number of employees and the amount of income.

Choosing a taxation system

By type of activity

BASIC - can be any kind of activity.

USN cannot be applied by banks, manufacturers of excisable goods, insurers, pawnshops. The full list is in Art. 346.12 of the Tax Code of the Russian Federation.

UTII is suitable for retail, catering, household services.

ESHN - for businesses in the areas of production, sale and processing of agricultural products: crop production, agriculture and forestry, livestock.

Choosing a taxation system

By number of employees

OSNO - any number of employees.

USN - up to 100 employees, including part-time employees and employees at the GPA.

UTII - up to 100 employees.

ESHN - there are no restrictions for agricultural organizations. For fish farms - up to 300 people.

Choosing a taxation system

By income

BASIC - any amount of income.

USN - up to 150 million rubles a year. In 2018, companies that earned no more than 112.5 million rubles from January to September 2017 can switch to the simplified tax system.

If in the course of work the number of employees or income exceeds the limits, then the company is obliged to switch to OSNO and independently report this to the tax

With UTII the tax base does not depend on income or expenses, but depends on physical indicators: store area, number of machines or number of employees. ESHN - 70% or more of income must be from agricultural production.

What income taxes are paid

BASIC - income tax 20%, VAT 18, 10 or 0%.

USN "Income" - 6%. USN "Income minus expenses" - from 5 to 15%. There is a dependence on the region and type of activity. For example, in Leningrad region the rate under the simplified tax system "Income minus expenses" - 5%, in St. Petersburg - 7%.

UTII - from 7.5 to 15%. Depends on the region, category of the payer and type of activity.

ESHN - 6%. Pay from income, from which expenses have been deducted.

Accounting and tax accounting

There are two types of accounting: accounting and tax.

Accounting- this is a record of all business transactions in the organization: what was bought, what was sold to whom, etc. The idea is that the CEO looks into accounting and sees the answer to the question “where is the money?”. Individual entrepreneurs are exempted from accounting and decide for themselves whether they need it.

There is no choice for the company, accounting in in full Mandatory: You must fill in the accounting registers. The register is a collection of information about economic activity. In the register, it is necessary to record information from cashier's checks, waybills, acts, invoices and other primary documents.

On OSNO and USN, every year it is necessary to submit tax accounting (financial) statements, it is also a balance sheet, and a statement of financial results.

tax accounting- information that helps you and the tax office calculate how much you are owed. Only those operations that affect the amount of tax are important here, and the number and frequency of reports depend on the taxation system.

Tax reporting depends on the taxation system.

With OSNO, it is necessary to submit a quarterly income tax and VAT return. With the simplified tax system - once a year, submit a declaration on the simplified tax system. With UTII - submit a UTII declaration once a quarter. With the ESHN - once a year, submit a declaration for the ESHN.

If the company has employees, then it will also be necessary to submit 2-personal income tax (annually), 6-personal income tax (quarterly) and calculation of insurance premiums (also quarterly) to the tax office.

Also, reports will need to be sent to the funds - the FSS (quarterly in the form 4-FSS) and the PFR (SZV-M monthly, SZV-STAZH annually).

If there is no activity

If an individual entrepreneur does not have a job, then he is obliged to submit zero reports, and no one exempts him from fixed contributions for himself. Even if the individual entrepreneur did not earn anything, he is still obliged to pay 27,990 R for 2017.

A company on OSNO and USN, if it does not operate, does not pay taxes. It is necessary to submit zero declarations and financial statements, but not to pay. Please note that you need to pay for UTII, even if there is no activity. If you do not want to pay, immediately after the termination of activity, be deregistered for UTII.

If for some reason the company does not operate, then the CEO (when he is the only employee and participant) can go on unpaid leave. Unpaid leave - the director is not paid a salary, therefore, personal income tax

USN, OSN - do not pay, UTII - pay

Contributions for PFR, FSS, FFOMS

Does not pay if the director is on unpaid leave

Earned money

Everything that the IP has earned belongs to the IP. You can spend directly from your corporate card account, or you can transfer to a personal card of an individual. The main thing is to pay taxes and contributions on time.

It is not so easy for the company's participants to receive their earnings, but there is a procedure for paying dividends. They are paid out of the company's net profit - that is, from the amount that remains after paying taxes and fees.

You can distribute dividends no more than once a quarter. From them, the company must withhold and transfer to tax personal income tax 13%.

How to close

Closing an IP is simple: you need to pay a state duty of 160 R (in 2017) and submit an application to the tax or MFC. IP will be closed within 5 working days if the application was submitted to the tax office, or after 8 working days at the MFC. After that, you need to pay off debts, if any, and sleep peacefully.

Closing an LLC takes longer and is more difficult. As a rule, this is either self-liquidation or bankruptcy. Both procedures take time, but bankruptcy also involves court of Arbitration with the bankruptcy trustee. On average, it takes 3 to 5 months to close an LLC.

Participants have the option to sell a share or divide the company.

Important

Get help from a professional accountant. Do not solve difficult questions on advice and articles from the Internet. Don't take risks. Find a professional.

Wanting to come into individual entrepreneurship, a person asks the question - which IP is better to open for beginners, how to do it with minimum investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it right, take into account all the nuances so that the business develops and brings satisfaction along with a stable income.

There are several main areas in which a novice IP can develop:

• Production of goods;
• provision of services;
• mediation;
• work related to the possession of information;
• there is a business on partnerships.

The first type of questions does not raise - an individual entrepreneur is engaged in the production of some goods, household or food, and sells it to customers. The provision of services is also a rather simple thing: the future entrepreneur offers himself as a performer. For example, a person with knowledge of electrics makes a small home renovation, carpenter - fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.

Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - the purchase of goods at favorable price and sell it for profit. Subspecies - a situation where a person brings the seller and the buyer together, receiving an intermediary percentage from this. This is where salesmanship is critical.

Business for individual entrepreneurs in the information sphere today looks attractive. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, conduct courses, and help in writing papers. Any expert knowledge becomes a means of earning if you find those who need this information.

Partnership - interesting view business. For example, there are cases when large corporations applied for a solution difficult questions to the so-called problem solvers. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find original way way out of the crisis. An illustrative example is when a major manufacturer sports shoes could not beat the theft of products by employees. The invited specialist suggested a simple solution: to spread the production of left-handed sneakers to a separate factory, to another region. An individual entrepreneur can offer ideas to the management of a partner firm, receiving a benefit.

An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to Civil Code there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them relate to types of business acceptable for individual entrepreneurs.

Legal classification:

1. Prohibited activity.
2. Requiring permission.
3. subject to licensing.
4. Ordinary - that is, carried out without restrictions and prohibitions.

Let's consider them in order.

It is important to understand: the work of an individual entrepreneur is regulated by law. It spells out the requirements and responsibilities of the individual entrepreneur, as well as the permitted areas of activity.

Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The "forbidden" list of businesses also includes the military industry, the production of chemicals and certain sectors of the financial and economic sphere.

The IP cannot:

• distribute and produce alcohol-containing products;
• trade in weapons, ammunition, weapon parts;
• produce explosives, pyrotechnics and store them;
• work in the space industry;
• to broadcast on TV and radio channels;
• open mutual funds and NPFs - pension funds not owned by the state;
• work with drugs, psychotropic substances;
• carry out activities in the field of work of Russians outside the country;
• engage in air transportation;
• sell electricity;
• open a business for gambling ah (including lotteries);
• open an enterprise that actively influences environment;
• develop, test and repair military equipment.

The above list of businesses is incomplete, there are approximately 40 positions in it. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea or register himself as a legal entity.

With permission

Some (VDs) need to obtain a business permit from regulatory authorities when it is necessary to ensure the safety of the enterprise, employees and customers. Their list is quite large, it includes items such as catering services and sales food products, beauty salons, entertainment services, etc.

To engage in them, an individual entrepreneur must obtain an appropriate license.

Today the list contains about 50 items, the main ones are:

• services in the field of education (except for tutoring);
• Passenger Transportation, with a few exceptions to the rule;
• operations with military and aircraft equipment;
• medical services, production and sale of medicines and medical equipment;
• business with little impact on the environment;
• private investigation and security;
• use and storage of fire and explosive substances, chemicals.

To engage in them must be equipped special room, equipped with appropriate equipment, documentation has been prepared and a license has been obtained.

They are safe for people, and the entrepreneur is not required to comply with any business requirements for these PDs. You can start working immediately after registration with the supervisory authorities.

The majority of areas of interest to individual entrepreneurs belong to ordinary VDs:

The SP can change the ID at will. All that is needed is to enter the relevant data into the USRIP through the tax office by submitting an application there with the changed code (codes) of the business activity. When registering and subsequent changes, you can specify several codes, there is no official restriction. However, there is a recommendation - up to 30 VD.

When starting a business, it is important not to make a mistake with the taxation system.

An entrepreneur, no matter what kind of internal affairs he is engaged in, interacts with the tax inspectorate. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffing of payments to the FSS and the PFR. It is advisable to choose the best type of system for beginner IPs in advance, at the stage of business planning.

Our state is trying to alleviate tax conditions for entrepreneurs, offering businesses a differentiated rate system.

In 2017, there are several forms of taxation for individual entrepreneurs:

• suitable for any IP;
• the tax is levied on the income of an individual, value added and the average annual value of property;
• 13-30% tax rate on FL, 0-18% VAT, up to 2% on property;
• reporting is submitted in the form 3-NDFL and 4-NDFL.

• is divided into two types - "income" and "income minus expenses";
• Suitable for sole proprietors with up to 100 employees. and income up to 150 million rubles a year;
• under the “income” system, the rate is 6% (with the possibility of lowering it by regional authorities);
• for "income minus expenses" rate of 5-15%, also at the discretion of the local authorities;
• the report is submitted in the form of an annual declaration, taxes are paid quarterly in advance, and the final payment is made at the end of the year.

• it can be used to open and launch an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or completely cancel the tax regime);
• imputed (i.e., expected to be received) income is taxed;
• rate 7.5-15%;
• reporting in the form of a quarterly tax return, every 3 months. paid a fixed amount.

• individual entrepreneurs have no more than 15 employees, and incomes up to 60 million / year;
• subject to the potential income established by local laws;
• 6% rate (from 0 for Sevastopol and Crimea);
• declaration is not given. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of features in the conditions. Some offer tax incentives.

The individual entrepreneur has the right to choose the most beneficial system for himself.

So, BASIC is good for everyone. According to the simplified tax system, it is impossible to engage in some VDs - insurance, banking, production of excisable goods, etc. (all VDs are indicated in tax code, article 346.12). UTII - mainly suitable for trade IP and the service sector. In addition, in Moscow, for example, UTII is not valid, and in the regions it will be canceled by 2021.

PSN is similar to UTII, but is suitable for a narrow circle of VD, in addition, for each type of business, you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the ESHN, it is suitable only for agricultural producers. If you open an enterprise that processes products, you cannot use the system. Under ESHN, an individual entrepreneur is obliged to engage only in agricultural production, which should bring from 70 percent of income.

Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the conditions:

• work in social sphere, science or industry;
• registration of an entrepreneur after the adoption of the law on zero tax for businesses in the field.

The same applies to PSN.

If an individual entrepreneur has involved different VDs, taxation is combined. For example, production works according to OSNO, and trade - according to UTII. And income from renting housing and tutoring is suitable for PSN.

There is a simple algorithm of actions for choosing a business IA:

Among the ideas of an individual entrepreneur, business ideas are different.

Popular options in 2017:

Of course, this is far from complete list possible IAs that the IP can deal with. Just look around and you will surely find interesting idea to sell a product or provide a requested service.

09Mar

Hello! In this article we will talk about what is better to open: an individual entrepreneur or an LLC in 2018.

Today you will learn:

1. Advantages and disadvantages in opening an individual entrepreneur and LLC;
2. What form of ownership is suitable for;
3. Is it possible to open an individual entrepreneur if an LLC is already open.

IP or LLC - table of differences

The decision to start a business will lead to the question of what form of ownership to resort to. Important to do right choice, because not only what documents need to be prepared, but also the provision of tax reporting depends on this.

IP is a form of ownership in which business is carried out by one person.

OOO - This is a form of ownership in which business is carried out by one or more participants - founders. It can include up to 50 persons, and each of them can influence the management of the enterprise.

However, the differences are not only this. Below is comparison table, which shows how the presented forms of ownership differ.

№	OOO	IP	Note
1	The state duty for opening is an average of 4000 rubles	State duty - 800 rubles	Payment of state duty for individual entrepreneurs is 5 times cheaper
2	A huge list of documents that must be notarized (, minutes, statements, etc.).	Minimum package of documents (receipt, application)	Creating an IP is much easier
3	Wanted founding documents, for example, the Charter, which should be drawn up by a specialist	Lack of any founding documentation	To create an IP, it is not required to attract qualified specialists, which significantly saves the budget
4	Business decisions are made at the general meeting	Decisions are made unilaterally	Easier to manage IP
5	Required to have a seal	No printing required	For individual entrepreneurs, you can do business without printing
6	enterprises must be. Its amount is not less than 10,000 rubles.	No authorized capital	It is not required to create an IP start-up capital
7	The use of profit is possible after its distribution among the founders	The use of money is carried out individually.	An individual entrepreneur can use the funds at his own discretion
8	LLC participants are liable for the obligations of the enterprise within the limits of the money they contributed to the fund of the organization	The individual entrepreneur will be liable for obligations with all personal property	The LLC participant is responsible only for the amount of money contributed during the organization of the enterprise
9	Possibility to issue credit line, sell part of the authorized capital	Drawing up a simple consumer loan agreement	LLC has more opportunities to attract investments for business development
10	No business restrictions	There are activity restrictions.	For example, retail sales alcoholic products IP cannot
11	The liquidation procedure is complicated, it can take up to 6 months	The closing procedure is simple. Up to 1 month	IP is easier to close
12	Premises or a lease agreement is required to run a business	No separate room required	IP can. At the same time, his place of residence will be considered his legal address.
13	Income tax, STS, UTII are paid, and each founder is obliged to pay income tax on dividends received	IP pays income tax, simplified tax system, UTII or	Tax calculation is carried out for individual entrepreneurs and LLCs according to standard scheme, the only difference is the amount of the amounts that will need to be paid

As can be seen from the table, the difference is significant. You need to be thoughtful about how you set up your business. If an individual entrepreneur is easier to open, then an LLC provides an opportunity to develop.

In order to understand what is more profitable to open an individual entrepreneur or LLC, you need to decide on the purpose of creating a business. If, for example, you want to grow and want to attract investments, then you need to open an LLC. If you do not have enough money, and you are not yet ready to use it for business development, then in this case an individual entrepreneur will be the best option.

The system by which entrepreneurs and organizations are taxed is the same. However, LLCs are required to keep accounting records and cash documents strictly in accordance with the established procedure.

What is the property liability of LLC and IP

In the course of carrying out their activities, entrepreneurs and organizations may incur debts. They will have to answer for debt obligations in accordance with the law.

An individual entrepreneur is obliged to satisfy all legal requirements presented to him, and is liable with his property. In this case, it does not matter at all whether it was purchased before the start of the activity or after.

However, the Code of Civil Procedure of the Russian Federation contains Article No. 446, which states that despite the fact that the property of an entrepreneur is not divided into personal, and that which was used in the work. There is a list of things that cannot be seized. For example, housing, land, etc. If an entrepreneur owns several apartments, then, naturally, encumbrances may be imposed on them.

Members of a legal entity are not liable for the obligations of the company they created. They only risk losing their money, paid on account of the authorized capital.

You should remember that when organizing an LLC, liability arises, which has the following types:

• The first is the responsibility of the enterprise itself;
• The second is the responsibility of the participants.

If an enterprise can pay off its debts with its property, then no requirements will be presented to the founders. If the organization, in the case of, for example, forced, is not able to repay the debt, then the claims for damages will fall on the shoulders of the founders. In this case, subsidiary liability arises, and compensation can be recovered in court.

Differences in the registration of LLC and IP

The differences in the registration procedure are as follows:

1. The head and owner of the IP is the only person - this is himself, while the registration of an LLC can be carried out both for one participant and for several. It all depends on the number of founders. Recall that there can be up to 50 people;
2. The second difference is the number of documents submitted to the tax authority. For individual entrepreneurs, it is enough to provide an application, a receipt for payment of the state duty, and a copy of an identity document. To register an enterprise, a package of documents is required twice as much, which is supplemented by a charter, decision, etc.;
3. As for the payment of state duty, when registering an LLC, it will be about 4,000 rubles, for an individual entrepreneur - 800 rubles;
4. The founders of an LLC are required to contribute to authorized capital enterprises in the amount of at least 10,000 rubles, no later than 4 months from the date of registration.

The registration period for individual entrepreneurs and LLCs is the same, it is at least 5 working days.

What are the activity restrictions?

Individual entrepreneurs are prohibited by law from engaging in certain types of activities:

• An entrepreneur cannot produce and sell alcoholic products, with the exception of beer;
• Carry out insurance activities;
• Carry out banking activities;
• Open investment funds;
• Provide pawnshop services;
• Produce medicines;
• Be a travel operator.

As for the LLC, these rules do not apply to organizations and they have the right to carry out any type of activity that does not contradict the law.

How IP and LLC use money

The goal of any business is to make a profit. In order to freely dispose of the money due, you should withdraw them correctly.

For individual entrepreneurs, there are no restrictions on the use of monetary amounts. All funds kept at the cash desk or on current accounts are your property, and you can withdraw them without restrictions.

There is no additional tax to be paid. You should remember that in the course of business you should not allow the formation of arrears in payment of insurance premiums or taxes. Otherwise, the tax authorities may send an order to the banks to seize the current account, and you will not be able to withdraw money until the debt is fully repaid. In addition, you will have to pay penalties.

All funds at the disposal of the LLC are the property of the organization. Even if you are the sole founder of the enterprise, you still do not have the right to manage the company's money based on your personal desires.

LLC founders can withdraw money in the following ways:

1. Pay dividends to participants;
2. Pay wages;
3. By concluding a loan agreement;
4. Draw up an agreement with the IP.

Withdrawing money from the company's turnover is an absolutely legal procedure. You should remember that the payment of dividends must be made from profits left after paying taxes. Participants of the enterprise distribute income at their own discretion, unless it is prescribed in the company's charter.

The presence of the legal address of LLC and IP

Any organization cannot exist without a legal address, so when creating an LLC, you should take care of this in advance.

There are three ways to resolve this issue:

1. Buy property or draw up a lease agreement. The premises can be both in the form of an office and in the form of a warehouse. This method is the most expensive, so not all entrepreneurs use it;
2. Take advantage of the services of companies that provide opening LLC "mass addresses". However, caution must be exercised here. If, during an inspection by the Federal Tax Service, it is revealed that such a company is on the black list, then you will be denied registration.
3. Register the address of the organization in the center for entrepreneurship support. This method will save you from all kinds of expenses for the acquisition of premises.

The use of the propiska of the founder in the form of the legal address of the LLC is not prohibited by law, however, the Federal Tax Service does not approve of this fact and may refuse to register the enterprise.

An individual entrepreneur is obliged to register at his place of residence. The specified data will become its legal address.

If, for example, an individual entrepreneur is registered in one city, but lives and works in another, then he should apply for registration with the Federal Tax Service of his city. At the same time, the legislation does not prohibit him from conducting his business throughout Russia without opening branches.

You should also clarify in advance which taxes you need to pay at the place of registration of the IP, and which at the place of business.

Fixed IP contributions

According to the law, entrepreneurs, regardless of, are required to transfer amounts to Pension Fund both for themselves and for their employees. This amount does not certain value, it changes every year. For example, in 2018 insurance premiums amount to 32,385 rubles.

Many entrepreneurs believe that a fixed payment is a disadvantage of IP, but in fact it is not:

• First, this money is not a tax. This amount is spent on the formation of a future pension and health insurance;
• Secondly, insurance premiums are paid from the wages of both individual entrepreneurs and LLC participants;
• Thirdly, unlike an LLC, an individual entrepreneur has the right to reduce the amount of paid taxes exactly as much as he paid insurance premiums.

Are there any differences in the taxation of IP and LLC

The amount of taxes paid for both individual entrepreneurs and LLCs depends entirely on the tax regime they work.

There are 5 modes:

1. – general system taxation;
2. - a simplified view of the taxation system;
3. - tax on imputed income;
4. – agricultural tax;
5. - the tax is paid according to the patent, it can only be used by individual entrepreneurs.

For many types of these regimes, there are the same rates for individual entrepreneurs and LLCs. The difference may lie in the payment of income tax. For individual entrepreneurs, income tax is 13%, for LLC - 20%.

With regard to taxes for employees, the payments for both forms of ownership will be the same, and are mandatory. Personal income tax and insurance premiums are paid from the income of employees. Income tax is subject to withholding at the time of issuance of wages, and is 13%.

Reporting

The reporting that LLCs and individual entrepreneurs are required to provide to the tax service does not depend on the form of ownership, but on the taxation system under which the enterprise operates.

As for the personnel of the company, LLC and IP provide the same package of documentation for them. Financial statements only required for LLCs. You should take into account the fact that when using cash registers, there are certain rules for which entrepreneurs report. For IP it is much easier.

The possibility of hiring employees

Both individual entrepreneurs and LLCs have the opportunity to attract hired workers. Regardless of where the employee works, for an individual entrepreneur or in an organization, his rights will be the same. According to the law, every employer is obliged to create normal working conditions and take into account the rights of employees.

Employers are still obliged to formalize the employee, by concluding with him and paying the due compensation. You should also remember that you need to pay insurance premiums to the FIU and other funds.

Does reputation depend on the form of doing business?

The opinion that it is more prestigious to work with an LLC is erroneous. In fact, your partner absolutely does not care in what form you conduct business. The most important criterion by which you earn your reputation is the clear fulfillment of contractual obligations.

How IP and LLC are closed

Much easier than LLC. All that an entrepreneur needs is to bring an application to the Federal Tax Service for liquidation and pay the state duty.

For you need:

• convene general meeting members of the organization;
• Make a decision on liquidation;
• Select a responsible person;
• Collect a package of documents for the tax office, and they need to be prepared in strict accordance with the requirements of the law;
• Publish an article about liquidation in print media;
• notify creditors;
• Pay fees and more.

On average, the procedure for closing an LLC takes a period of 4 months, provided that no violations have been identified in the activities of the enterprise.

Liability and fines

Undoubtedly, the responsibility for the violations committed by the organization is much higher than that of the individual entrepreneur. The fines that the company will pay will be 10 times higher than those of the entrepreneur.

However, not only the enterprise itself, but also its founders can be held liable. As for criminal liability, the leaders of the organization can be punished much more severely than individual entrepreneurs. The Criminal Code of the Russian Federation contains many articles on the illegal activities of the management of organizations.

The Tax Code of the Russian Federation provides for both LLC and individual entrepreneurs, if they commit violations, the same penalties.

What form of ownership is convenient for trading

To know what is best for trading as an individual entrepreneur or LLC, you need to decide on the scope of your activity. If the business involves small volumes of trade, then IP is best suited. The creation of an LLC is most acceptable, for example, for opening a pawnshop.

For example, if you want to open a hairdressing salon, then IP is best suited. And if in the future your plans include selling cosmetics or opening a beauty salon, then for services of this kind you will need to open an LLC. You should also not forget that health services, such as a solarium, for example, do not fit the UTII reporting.

Is it possible to open an individual entrepreneur if an LLC is open

Legislation provides for the possibility in which two forms of doing business can exist. At the same time, it is required to comply with the rule according to which an individual entrepreneur cannot be the head of an LLC. In this case, the registration authorities may suspect you of fraud and invalidate the IP registration.

In order not to arouse suspicion among the inspection authorities, an individual entrepreneur can enter into labor contract and act as an employee.

The main mistake of an LLC is that when appointed to leadership position entrepreneur, they try to save money and do not pay taxes on his behalf, referring to the fact that the employee received remuneration in the form of wages. In the future, such disputes are resolved in court. It is important to remember that when creating an IP tax reporting required.

Do not also forget that when appointing a director, information about a hired individual entrepreneur must be entered in. Based on this, the tax authorities may conduct additional checks to identify underpayment of taxes.

Another legitimate way of doing business is to conclude various agreements between individual entrepreneurs and LLCs. The main condition is that transactions concluded between them should not arouse suspicion on the part of the tax service. Otherwise, you will need to prepare for constant visits in order to identify violations of the law.

The legislation of the Russian Federation prohibits the conduct of dual business. In which income from LLC is transferred to income in IP.

The founder of an LLC, who has decided, has the right to open an IP. The main thing to consider in such a situation is that the business run by an individual entrepreneur must be transparent, and its income should not overlap with the income of an LLC.

Each of the forms of ownership must exist independently, submit the necessary reports, and pay different taxes.

You should also keep in mind that the responsibilities that you will bear as an individual entrepreneur and LLC will be different. Failure to comply with the law may result in criminal liability.