What documents should an IP have? A package of documents of an individual entrepreneur. Constituent documents for IP

What constituent documents should a sole proprietorship have? Let's try to answer this question. To better understand this topic, let's start with what the term "constituent documents" means.

Constituent documents- a package of documents that is the legal basis for the activities of an individual entrepreneur and his legal status.

A detailed explanation of the term "constituent documents" is contained in Civil Code RF (Article 52).

Only after the mandatory state registration, the constituent documents come into force. It is possible to make some changes to this species documents.

According to the legislation of the Russian Federation, registration of individuals as individual entrepreneurs is carried out by the tax authority at the place of residence of the individual entrepreneur. Let's consider what constituent documents of an individual entrepreneur are necessary, and how they can be obtained after passing the state registration procedure.

The founding documents of the IP are as follows:

1. Certificate of state registration of an individual as an individual entrepreneur (Р61001). The issuance of Certificates of state registration of an individual as an individual entrepreneur has been canceled since 2017. If you registered before 2017, then you have a certificate of registration of IP and you have the right to indicate its number and date of issue when concluding agreements with counterparties. This certificate will be the constituent document of the IP for you.

2. Extract from the Unified State Register of Individual Entrepreneurs (EGRIP). Since 2017, after the cancellation of the issuance of IP registration certificates, the extract is the main constituent document of the IP. It confirms that you are indeed a sole trader. An extract from the USRIP can be received periodically on a new specific date in order to convince your counterparties that you are indeed an active individual entrepreneur for a given period of time. To obtain an updated statement, you can contact the tax authority personally, or you can make a request on the IFTS website and receive an extract in your account within one business day. personal account taxpayer. This extract will be signed with an enhanced qualified electronic signature and is equivalent to an extract received on paper.

3. Notice of registration of an individual with a tax authority (Form No. 2-3-Accounting).

The individual entrepreneur receives these constituent documents immediately upon completion of the state registration procedure with the tax office.

How can an individual entrepreneur obtain constituent documents?

• individual IP;
• an authorized representative of an individual entrepreneur (according to a notarized power of attorney);
• by mail.

What other documents does an individual entrepreneur receive?

In addition to the above constituent documents, the IP receives:

• Certificate from the Department of Statistics (on assignment of activity codes according to OKVED);
• Notification of the registration of an individual as a payer of fixed insurance premiums with the Pension Fund of the Russian Federation at the place of residence.

This document is sent by mail (by a valuable letter) to the place of registration of the place of residence of an individual entrepreneur.

Registration of an individual entrepreneur in the Social Insurance Fund (as a payer of insurance premiums) is not required if the entrepreneur does not have employees.

When hiring the first employee within 30 calendar days, you must submit an application to the FSS and register as an employer. FSS will issue:

• notification of the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. The notice will indicate the registration number of the insured individual entrepreneur and the amount of the insurance rate, determined depending on the main type of activity of the individual entrepreneur;

• notification of registration as an insurer of an individual in the territorial body of the Social Insurance Fund Russian Federation. This notice confirms the registration of an individual as an insurer under compulsory social insurance in case of temporary disability and in connection with motherhood and compulsory social insurance against industrial accidents and occupational diseases in the regional office.

These notifications will set out the procedure for paying contributions and submitting reports to these funds.

In 2019, it is not necessary to apply for registration with the FIU as an employer when hiring the first employee.

Starting from 01/01/2017, registration of individual entrepreneurs as insurers (pension and medical insurance) on a declarative basis is not provided (Letter of the Federal Tax Service of Russia dated 01/31/2017 N BS-4-11 / [email protected]).

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An individual entrepreneur is a citizen who has the right to enter into business transactions along with organizations. In essence, the functions of an individual entrepreneur are no different from societies, except various nuances in the field of accounting, taxation, reporting and liability.

What are founding documents for?

For an organization to start economic activity, she needs to register with the regulatory authorities and receive a package of constituent documents confirming the legality of actions. What are the constituent documents of an individual entrepreneur and why are they needed? In the process of activity, an individual entrepreneur is expected to confirm the legality of his actions.

The counterparty wants to be sure that his partner is not acting like a passer-by from the street, but as a businessman on legal grounds. For this reason, counterparties ask that the individual entrepreneur submit constituent documents. However, from the point of view of the Civil Code, an individual entrepreneur is not a society, open group unknown persons, but a specific person who does not need to confirm his authority. Sole Proprietorship Constituent Documents - Necessary or Not?

What is founding documentation?

To register as an entrepreneur, a citizen needs to go through the appropriate registration with the supervisory authorities and receive documentation. A duly executed package of constituent documents of an individual entrepreneur, from the point of view of the law, has nothing to do with the creation of a new person. After all, an individual entrepreneur does not establish anything, the TIN of an individual does not change, a person simply receives the right to legally do business.

However, for ease of understanding, everyone calls the constituent documentation, meaning that the entrepreneur is registered with the Federal Tax Service. What are the constituent documents of an individual entrepreneur? In order to become an individual entrepreneur, a citizen brings to the tax office at the place of residence:

• a copy of the passport;
• application for state registration of an individual as an individual entrepreneur;
• receipt of payment of state duty for registration.

Documents can be submitted in person or through a representative by proxy. If a person has an electronic digital signature, then he can send documentation through the IFTS website.

After the fiscal authorities have accepted the documents, it remains to expect a positive decision. Until this year, a certificate of state registration was issued to an individual entrepreneur. Starting from 2017, the tax inspectorate hands over an entry sheet to the USRIP register. However, the certificate does not lose its force and remains a legal document. This document turns an ordinary citizen into an individual entrepreneur.

TIN number and ID

The TIN assignment certificate also remains in the list of constituent documents of an IP for an individual entrepreneur. A passport is one of the most significant documents of an individual entrepreneur, as it confirms the identity of the owner. The contract with the individual entrepreneur indicates passport data, since the entrepreneur does not need to confirm his own authority with a power of attorney or order. However, these documents are not enough to start a business. Constituent documents of IP - what else is included in them?

Becoming registered as an entrepreneur, a citizen is forced to comply with the rules of reporting and taxation. Additionally, he needs to purchase:

• notice of registration as an insurer;
• statistical codes.

Registration as an insured

Being an entrepreneur, a citizen is obliged to pay taxes. If the activity is active, then he chooses a taxation system to pay for profit. Also, a citizen in any case pays insurance premiums even if there is no business activity. This is his provision for a future pension. In the case of employees, he must transfer contributions for them. Previously, the entrepreneur was registered in pension fund, but since 2017 this function has been transferred to the tax authorities.

It is necessary to register with the social insurance fund only if there are employees, since the entrepreneur acts as an employer and must provide social guarantees. Valid for the sole trader medical policy and there is no obligation to pay dues. A notice of registration as an insured confirms the obligations of a businessman. This is what constitutes the constituent documents of an individual entrepreneur.

Why do IPs need statistics?

An entrepreneur needs statistics codes to carry out a number of actions:

1. Open a bank account.
2. Use as mandatory payment details in orders.
3. Submit financial, tax and statistical reports.
4. Handle export and import transactions.

Statistical codes do not come automatically, so the entrepreneur will have to go to Rosstat for them, or make a printout from the official website. Rosstat has recently insisted that interested persons used the printout. But a bank, for example, only accepts stamped and signed codes.

Why is OKVED important?

Statistics codes allow regulatory authorities to group entrepreneurs by type of activity. The most important of them for an individual entrepreneur is OKVED. This code informs the supervisory authorities what type of activity the entrepreneur is entitled to engage in. When registering, a businessman will have to choose the main type of activity. You can add many additional species. However, do not forget that if an entrepreneur decides to change activities, he must inform the fiscal authorities about this in order to receive a new OKVED. Otherwise, he will have to pay a fine.

You can summarize what are the constituent documents of an individual entrepreneur. An entrepreneur, concluding a business transaction, is obliged to provide the entire list of the above documents so that the counterparty does not have any doubts about the legality of the actions.

Timely and correct reporting necessary condition for the success of any, both small and medium-sized businesses. So, what documents should an individual entrepreneur have? What reporting should be kept by him as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, as well as to be able to provide all the necessary data on time and in the correct format.

Starting a business

Compared to various difficulties entrepreneurial activity, IP registration is a fairly simple and quick procedure. This implies strict adherence to the rules, under which a person who wants to become a businessman acquires his cherished status within 3 days. At first glance, it seems that the most difficult is over, and you can safely begin to engage in the chosen type of activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the literacy of reporting within the specified time frame, which must be drawn up within the specifics of your business.

What documents should an IP have? This question interests many. The list of necessary papers that an individual entrepreneur is obliged to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of IP documents

Below is a list of documents that each individual entrepreneur must have:

Whatever it is, before cooking full list of all documents, you need to immediately clearly determine which method of taxation is most convenient for you, and whether your company plans to organize jobs.

Individual entrepreneur without employees and necessary documents

The most loyal way of doing business is as an individual entrepreneur without hiring employees. In such a situation, you yourself are the master of doing business. Against this background, you are not required to pay every month wages staff. Last but not least, there is no need for additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be met.

Once in entrepreneurial activity, you immediately face a choice: either to carry out your activities in a standard way, or to stop at one of the suitable tax regimes. Each of these options has its own reporting method. Consider what documents an individual entrepreneur should have under the standard tax regime.

Standard tax treatment

In cases where an entrepreneur opts for the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in the form of 3-NDFL:

• submitted by April 30;
• the transfer of tax at the end of the year is carried out before July 15;
• filling and submission of the declaration is possible in paper and electronic form.

IP TIN is the main document, but what else does he need?

Declaration in the form of 4-NDFL:

• presented if you had business income during the year;
• is rented no later than 5 days after the end of the month when these incomes were received.

VAT declaration:

• rented before the 25th day following the last quarter;
• accepted for delivery only in the form of an electronic document;
• tax payment is transferred every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes of types of operations are marked.

The so-called book on accounting for business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The reporting tax regime is considered the easiest to understand. But it is not always profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's consider them below.

USN

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay accruals on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to keep on the simplified tax system are tax return and KUDiR.

ESHN

This is a separately developed tax regime exclusively for those entrepreneurs who are associated with agricultural products. In the event that an individual entrepreneur is classified as a single tax on agriculture(ESHN), then he becomes obliged to keep the same documents as entrepreneurs under the simplified taxation system, namely the declaration and KUDiR.

ENVR

If you choose the Unified Imputed Income Tax (UTI), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But binding document the Book of Accounting for Income and a patent for a year for individual entrepreneurs always acts.

Detailed information about various tax regimes for individual entrepreneurs, you can always read on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents, which every businessman who conducts business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is not possible without attracting additional labor, it becomes necessary to maintain additional documents. Hiring citizens to work entails additional responsibility and reporting.

Starting to practice own business, you fall under the constant control of the Social Insurance Fund (FSS) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur who is an employer to submit a certain list of individual documents.

The Federal Tax Service requires from individual entrepreneurs with employees data in the form 2-NDFL before April 1 next year. In addition, the number of employees must be reported by January 20. In cases of business closure, information on the number of employees is submitted before the deregistration date.

Reporting in the 4-FSS format is sent to the Social Insurance Fund. Information is provided in paper form no later than the beginning of the second decade of the month. In addition, data transmission is possible electronically.

The Pension Fund of Russia requires an information document in the RSV-1 form. It is necessary to indicate data for the whole enterprise and individual accounting information for each individual employee.

An extract from the USRIP for individual entrepreneurs is also one of the most important documents.

What personnel papers should an IP have?

Each entrepreneur as an employer is required to have the following personnel documents:

• contract in two copies;
• personal cards of their employees in the T-2 form;
• staffing with a schedule of paid holidays;
• job description;
• rules of conduct within the enterprise.

In addition, for the general compliance with the personnel system, the presence of such reporting documents as the staffing table, the time sheet for the time spent at work, the vacation schedule, the expense book, and the labor book is required.

In fact, the registration of a new employee for work in private business not so complicated procedure. The main thing is to carry out a complete document flow and properly maintain personnel records. And timely completion of all employment forms will give a chance to avoid unpleasant problems with supervisors. government bodies and by the employees themselves.

Using the list above, you can always check whether all documents are available. It will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even get yourself a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, he will leave time for the implementation of his own innovations as a businessman. Here are the documents that an IP should have.

Commercial activity is somehow connected with a constant workflow. An individual or legal entity doing business needs statutory documents, on the basis of which transactions will be concluded, goods and services will be sold, and deductions will be made in favor of the state. What are the constituent documents of an individual entrepreneur and how to get them, we will tell in the article.

Composition of constituent documents

If for organizations there is Art. 52 of the Civil Code of the Russian Federation, where the basics for the formation of constituent documents are spelled out, then for an individual entrepreneur the law does not provide for their presence at all. It is generally accepted that an individual for the implementation commercial activities operates only on the basis of a certificate of registration of IP. However, in his work he has to use other papers confirming the right to business.

In their work, individual entrepreneurs have to use other papers confirming the right to business.

The list of legally significant documents for individual entrepreneurs in 2017 is as follows:

• IP registration certificate in the form P61003, in which the entrepreneur is assigned a number. Sample .
• Record sheet in the form P60009. It contains all information about individual: full name, detailed address, activity codes, list of documents submitted for registration, etc. Sample document.
• Certificate of tax registration with the Federal Tax Service and receipt of TIN (sample). You are handed a notice in the form No. 2-3-Accounting.
• List of codes from Rosstat. They are required by some contractors for the conclusion of contracts. Sample .
• Licenses, if required by the chosen line of business (medicine, passenger transportation, private security And so on). Sample .
• The passport. Confirming the identity of the entrepreneur is a common practice when making transactions. For non-residents of the country, a migration card and a document confirming the right to stay in Russia are still required.

Where to get the necessary documents

The procedure is quite simple and does not require much time. To begin with, an entrepreneur needs to contact the Federal Tax Service at his place of residence and submit to the inspector a complete list of documents for inclusion in a single database:

• Application form R21001.
• Copy of the passport.
• Receipt of payment 800 rubles. (original only).
• Application for the application of a special tax regime (otherwise, by default, you will work for).

You can register online through the official website of the Federal Tax Service, in person when visiting the tax office, (the power of attorney is certified by a notary) or with the help of a valuable postal item with a description of the content. The fee can be paid electronically home computer through a bank branch or ATM.

You can register online through the official website of the Federal Tax Service.

After 3 days, you pick up a registration certificate, an entry sheet in the USRIP and a tax registration certificate (if you have not been issued a TIN before) to the Federal Tax Service. Further, the fiscal service itself sends information about your registration to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, Rosstat. And if the first two structures themselves send a registration notice and details for transferring contributions to your address, then you can find out the list of statistical codes yourself on the Rosstat website and simply print them out, no signature or special form is required.

To obtain a license, you should apply with the necessary package of documents (application, conclusion of the SES, confirmation of the qualifications of the applicant, etc.) to the licensing authorities, which are government agencies and can be federal and regional by the type of licensed work.

The so-called constituent documents of an individual entrepreneur should always be kept separately from correspondence, contracts, invoices, forms. This is the legal basis that confirms the legitimacy of your commercial actions and intentions. Losing or damaging the main documents, try not to delay their restoration - sometimes you have to pay more for missing paper at the right time than for issuing its duplicate.

As practice and the legal side of the issue show, in most cases, IP does not need any constituent documents. However, sometimes there are situations when you simply cannot do without UD.

After the IP submits papers for state registration, after three days he receives founding documentation, but the collection of documents for a full-fledged business is not over yet. Of course, something will come to the founder by mail at his place of registration, but for some documents you will have to apply personally to the relevant bodies of the Federal Tax Service.

What exactly is meant by the term "Constituent Documents"? This means a whole package of papers, which is the basis of the activity of the IP, and also confirms it legal status. This term is considered more fully and in detail in the Civil Code in Article 52.

If you follow the law, registration of a sole trader as an individual entrepreneur is carried out by the tax office at the place of registration (here it should not be confused with the place of residence).

Features of work

If for legal entities constituent papers are obligatory, then an individual entrepreneur is a sole trader, which means that in most cases there is no need for him in such papers. When an LLC is registered automatically becomes a legal entity.

As for the IP, this does not happen for him during registration. This is the main difference between a sole trader and an LLC. That is why many seek to open an individual entrepreneur - it is much easier, including because with such registration constituent documents are not required.

Due to the fact that an individual entrepreneur does not feel the need for constituent documents, he can make decisions independently. The programs with which the IP submits reports have a simplified form.

Why, then, IP may need constituent documents? If two individual entrepreneurs decide to create a common organization, then UD becomes needed by default. Papers in this case must be formalized.

Constituent papers for such an organization are a standard package of documents that will list:

1. Obligations and rights of all individual enterprises involved in the merger.
2. Business conditions.

Here it may be authorized capital, and the field of activity can be almost any, with the exception of banking sector which requires a license to operate.

An individual entrepreneur may need the following papers:

1. Notification that the individual entrepreneur was indeed registered with the tax authority.
2. (Unified State Register of Individual Entrepreneurs).
3. Certificate of state registration of FL as an individual entrepreneur, issued according to.
4. Certificate of FL registration with the tax office. By the way, this document is issued only to those citizens who previously did not have a TIN and are not registered with the tax authorities.

Documents that would prove the identity of the individual entrepreneur are also required. They may be as follows:

1. The classic document is the passport of a citizen of the Russian Federation.
2. If we are talking about a foreign citizen, then you will need his passport or a document that would be recognized international treaty Russian Federation as an identity card of a foreigner.

How to get

In order to pick up necessary papers, you should either come to the tax authority on your own (an agreed date is preliminarily set for this), or send your representative, who must have a power of attorney certified by a notary.

If at the appointed time you cannot receive the documents in person, then they are sent by mail to the address at which the entrepreneur was registered.

Additional Documentation

In addition to those papers that an individual entrepreneur has already received, he will also need the following:

1. Notice of registration of an individual as a payer of insurance fixed contributions, taken from the Pension Fund at the place of residence.
2. Certificate from the Department of Statistics (that IP has been assigned codes according to OKVED).

The above documents are sent to the individual entrepreneur by a valuable letter by mail at the place of registration and residence.

If the IP accepts the first employee, then within ten days he must submit an application to the FSS and register as an employer. At the same time, the FSS organization issues the following documents:

1. Notice of the exact size of insurance premiums for social insurance against diseases considered occupational, as well as from accidents received at work. At the same time, the document will indicate the registration number of the person insuring the IP, and the amount of the tariff, which will be determined depending on what exactly the IP does.
2. Another document that the IP will receive is a notice of registration of the IP as an insurer of the FL in the territorial body of the FSS of the Russian Federation. This document will confirm that the FL is indeed registered as an insurer in case of maternity or disability, as well as from occupational diseases and accidents at work.

In the above documents, it will be possible to find other interesting data - in particular, when exactly taxes should be paid, as well as when reports should be submitted to the FSS.

Over time, some changes can be made to the constituent papers.

Alteration

Sometimes it is necessary to make some changes to the constituent documentation of an individual entrepreneur.

To do this, it is mandatory to go through a special procedure at the Tax Inspectorate. The most common reasons for visiting the IFTS are the following changes:

• the place of residence has changed for an individual entrepreneur;
• an individual entrepreneur now provides several other types of services;
• the information in the passport or other documents that confirm the identity of the individual entrepreneur has changed.

If we talk about individual entrepreneurs who do not have UD, then in relation to their changes may affect state register. So, IP must provide the following papers:

• photocopies of the documents affected by the changes;
• the changes themselves;
• statement.

They should be delivered to the tax authority no later than three days after any changes have occurred. Otherwise, the individual entrepreneur will have to pay a fine.

Since constituent and accounting papers are a very important component of the commercial activity of an individual entrepreneur, they should be treated very responsibly and all deadlines for receipt should be observed. Both the list of securities and the procedure for obtaining them are established by law.

How to open an IP? Details are in this video.