List of founding documents Constituent documents of IP: what is it

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 activity individual entrepreneur and its 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 IP registration 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 obtained 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 the extract received on hard copy.

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 notification 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 business entity and takes part in business processes on an equal basis with legal entities. An integral part commercial activities is a constant document flow: both legal entities and individuals who manage their own enterprise need documents that would become the basis for concluding transactions, selling goods and services, as well as paying taxes and fees to the state budget and mandatory payments to off-budget funds.

What is meant by constituent documents

Constituent documents are information that is reflected in a certain form, approved by law and is a legal justification for recognizing the legal status and ongoing activities.

Detailed explanation this concept given in the text of Art. 52 of the Civil Code of the Russian Federation, but specific definition the term is not given here, and the foundations for the formation of constituent documents are designed for legal entities.

For legal entities, constituents are:

statutes (for an absolute majority),
founding agreements (for business partnerships),
federal laws (for state corporations).

In practice, the constituent documents of an individual entrepreneur are papers indicating the registration of an individual entrepreneur and confirming his legal capacity. But from a legal point of view, it is still wrong to call them constituent documents, because the list of constituent documents is limited and an individual entrepreneur should not create any of these documents.

The basics of the formation of constituent documents are designed for legal entities, and not for individual entrepreneurs

Documents confirming the legal capacity of IP

Potential partners, contractors and clients of the entrepreneur may still wish to familiarize themselves with his " founding documentation". In this case, the businessman should know what they need to provide:

Certificate of state registration of an individual as an individual entrepreneur in the form No. Р61001 (issued before 2017).
Extract from the Unified State Register of Individual Entrepreneurs (EGRIP).
Notification of registration of an individual with a tax authority in the form No. 2–3-Accounting.
Record sheet from the USRIP (when registering after 01/01/2017).

In addition to the documentation issued by the employees of the Federal Tax Service, the individual entrepreneur must take care of obtaining the following papers:

Certificates from the Department of Statistics on the assignment of activity codes according to OKVED.
Notifications on the registration of an individual as a payer of fixed insurance premiums with the Pension Fund of the Russian Federation (since 2017 - with the Federal Tax Service).
Certificates of registration with the Compulsory Medical Insurance Fund.
Notifications of registration as an insurer of an individual in the territorial body of the Social Insurance Fund of the Russian Federation (if employees are involved).
Notifications on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (if hired personnel are involved).

In addition, an individual entrepreneur must obtain a license if it is necessary to work in the area that was chosen by the business owner. You need to apply for its execution when all the main documents have already been received and the following are available:

Papers must be submitted to the competent authorities involved in issuing licenses for specific types works.

Certificate of state registration

The IP registration certificate is a document confirming successful completion a citizen of the procedure for registering his business and assigning him a new legal status. It must be available for all individual entrepreneurs who have been registered before 2017. The certificate will be considered valid, despite the fact that a USRIP entry sheet is now being issued instead of it - there is no need to change the document.

Currently, instead of a certificate of state registration of an individual entrepreneur, a USRIP Record Sheet is issued

Forms of the certificate differ depending on the time of registration:

Those registered before 2004 have a certificate in the form No. 67001.
If an individual entrepreneur was registered between January 1, 2004 and July 4, 2013, he was issued a certificate in the form P61001.
After April 4, 2013, a certificate of registration was issued in the form Р61003.

In the registration certificate, among other information, one of the most important details of the IP will be indicated - its main state registration number (OGRNIP).

EGRIP record sheet

The USRIP record sheet is issued from January 1, 2017 in place of the registration certificate, since the forms of the second have been cancelled. From the indicated date, the USRIP record sheet is a confirmation of the entry on the IP status.

The USRIP record sheet consists of two pages, each of which contains important information about an individual entrepreneur

The document will include the following information:

surname, name, patronymic (if any);
citizenship;
address of registration at the place of residence;
activity codes according to OKVED;
the basis of the record (assigning the status of an individual entrepreneur to a person);
a list of documents presented during registration;
date of issue of the Record Sheet;
date of making an entry about the IP in the USRIP;
details of the tax authority that issued the List;
OGRNIP.

Tax registration notice

As soon as the registration authority confirms the successful completion of the IP registration, it also registers it with the Federal Tax Service at the place of residence, and in confirmation issues a notification to the applicant in the form No. 2–3-Accounting. It is from the date indicated in this paper that an individual becomes a tax payer.

From the date specified in this document, an individual becomes a taxpayer

After assigning the status of an individual entrepreneur to a citizen, he must independently make calculations on income taxes and submit reports to the tax authorities in a timely manner.

The notice contains the following information:

surname, name and patronymic of the individual entrepreneur;
residential address;
information on the registration of an individual as an individual entrepreneur, which is the basis for tax registration;
date of registration;
details of the tax service that issued the notice;
OGRNIP.

Certificate from Rosstat

The code assignment certificate is issued by Rosstat. This is a document containing various statistical codes:

Table: decoding of the statistical codes indicated in the certificate from Rosstat for individual entrepreneurs

The certificate of assignment of Rosstat codes contains statistical codes relating to the activities of the IP

Notice of registration with the FIU

Notice of registration of the payer of contributions to the FIU must be received regardless of whether the individual entrepreneur hires employees or does without the involvement of hired personnel. In any case, the entrepreneur is obliged to regularly pay to the country's budget (since 2017, pension contributions are sent to the IFTS, not to the FIU) fixed insurance premiums"for himself."

The document will be sent by letter after registration of the individual entrepreneur to the address at which it is registered. It should be listed on the application.

Certificate of registration with the MHIF

As a rule, a certificate of registration with the MHIF is issued to an individual entrepreneur upon completion of the registration procedure or sent to a citizen by letter.

Since January 1, 2010, the MHIF does not independently register individual entrepreneurs - these functions have been transferred to the Pension Fund. Therefore, if the entrepreneur has not received a certificate, he must apply to the FIU, taking with him the original and a photocopy:

passports;
insurance certificate of compulsory pension insurance;
IP registration certificates.

Notice of registration in the FSS

Registration with the Social Insurance Fund becomes optional if the individual entrepreneur is not going to invite employees to the company. However, as soon as at least one employee appears in production, the individual entrepreneur is obliged to submit an application (within 10 days) and register as an employer.

Employees of the FSS, in addition to notification of the registration of an individual entrepreneur as an insurer, will also give a notification of the amount of insurance contributions for insurance against accidents, which often take place during the implementation by employees of their official duties, and from the occurrence of occupational diseases in workers.

All employees hired by the entrepreneur must be insured with the Social Insurance Fund against industrial accidents and the occurrence of occupational diseases

The first document is proof that the IP undertakes to act as an insurance agent for its employees and make regular insurance contributions in case of:

their temporary disability;
going on leave due to pregnancy and caring for a newborn;
accident at work;
occurrence of an occupational disease.

And in the second document the value of the insurance rate will be indicated - it is set for each enterprise individually, depending on the main type of entrepreneurial activity.

Do I need a charter

The charter is a set of rules within the organization containing information about the founders, their rights and obligations, starting capital, possible sanctions for neglecting duties.

However, the individual entrepreneur invests personal money in the enterprise, and therefore all power belongs to him, start-up capital not provided for IP, but internal regulations can be explained to employees personally (if any). Accordingly, entrepreneurs do not need to have a charter.

Of course, an entrepreneur can voluntarily draw up such a document, but it will not be a charter in its classical sense, but will be a simple set of rules (local act) for a businessman and his employees.

The text of the charter may include the following positions:

Details of IP (full name, address of registration, etc.).
Address of the company (if the individual entrepreneur has a separate office, for example).
Kind of activity.
Rights and obligations of employees.
List and characteristics of the entrepreneur's property.
Price policy.
Maintaining internal paperwork.
Closing the company.
And any other information that the businessman deems important and necessary.

If an entrepreneur has firmly decided to draw up a charter, then he should remember that there is no need to register and carry this document anywhere (by analogy with legal entities), it is enough just to familiarize all employees whose rights and interests are affected by it and store it in your company .

Additional IP documents

The accounting department of an individual entrepreneur throughout his activities is replenished with various certificates, contracts, acts, invoices and other documents. This means that the request of the counterparty to provide him with IP papers will not be limited to the list of “constituent” documents alone. Some documentation may be requested during an audit by the tax office and other regulatory authorities.

An individual entrepreneur must ensure the safety of accounting, tax and other reports

In addition to the main documents, the entrepreneur must have the following papers at his enterprise:

Tax reporting (any documents proving timely payment in in full taxes, fees, penalties and fines).
Documents required in connection with the application cash register(agreement with the operator of fiscal data, journal of monetary transactions, etc.).
Personnel nomenclature (employment contracts, statements of employees, etc.) - only required by individual entrepreneurs who involve hired personnel.
Instructions on safety and labor protection (if the individual entrepreneur hired employees).
Agreement on opening a current account in a banking institution (if an account exists).
Agreement on the use of the "Bank-Client" system (if any).
Originals of acts following the results of inspection by regulatory authorities.
Copies of agreements on ownership or lease of property (premises, equipment, vehicles) used in the course of business activities.
Logbook of control measures.
Documents on participation in domestic and foreign organizations (if the individual entrepreneur participates in organizations as a founder).

Other documents may be required, depending on the chosen line of business and the tax regime.

What other basic documents should an individual entrepreneur have on various forms of taxation

By choosing a certain tax regime, the entrepreneur undertakes to maintain additional documentation and timely submit reports to the tax service.

Table: IP documents drawn up in connection with the transition to a certain tax regime

Documents receiving

The current legislation of Russia gives the authorities of the Federal Tax Service the authority to register citizens as individual entrepreneurs. All basic documents will be issued by the tax service after registration - immediately after issuance, they are considered to have entered into force.

The main documents are issued at the place of registration of an individual as an individual entrepreneur - in the Federal Tax Service

To undergo the state registration of an individual entrepreneur, a citizen must prepare the following set of documents:

photocopy of passport ( home page with a photo and a spread with a registration stamp);
a completed application in form No. P21001;
an application for switching to a special tax regime (if an individual entrepreneur chooses the main taxation regime (OSNO), there is no need to submit a separate application - the tax will be calculated according to this system by default);
receipt of payment of the state fee in the amount of 800 rubles.

The list of documents required for registration of an individual entrepreneur may include other papers only if the applicant is a minor, a foreign citizen or a stateless person (stateless person):

Persons under the age of majority must additionally present one of the following documents:
- a notarized written consent of the parents, adoptive parents or guardian for the opening of a company by the child;
- a court decision on recognizing a teenager as fully capable;
- a photocopy of the marriage certificate.
Foreign citizens and stateless persons are required to have documentary evidence of their legal presence on the territory of Russia in order to register an individual entrepreneur:
- residence permit (for permanent residents of the Russian Federation);
- temporary residence permit (for temporary residents of the Russian Federation);
- a notarized translation into Russian of a passport or other identity card.

It is allowed to register an individual entrepreneur:

during a personal visit to the branch of the Federal Tax Service;
through the official website of the tax;
through an authorized representative (if there is a power of attorney certified by a notary);
by sending a valuable letter by mail (attached with an inventory of attached documents).

Video: how to open an IP for free through the My Business service

You can also pick up documents confirming registration yourself, through an authorized representative or by mail. When the individual entrepreneur takes the papers, the tax authorities will send information about the newly registered individual entrepreneur to extra-budgetary funds and statistical authorities.

How to make changes to IP documents

Up-to-date information about the IP is stored in the USRIP. Making any changes to it, if necessary, requires going through an official procedure with the tax authorities.

As a rule, the need to change information about IP arises for the following reasons:

the entrepreneur changed his place of residence;
The individual entrepreneur has changed information about himself in his passport or other identification documents;
the businessman decided to carry out other activities, the codes of which were not indicated during the initial registration.

The tax authorities independently monitor the authenticity and relevance of data on individual entrepreneurs, and therefore the service employees themselves make changes to the documents if they relate to a change in surname, passport and place of registration. But if new activity codes are required, the business owner must notify the Federal Tax Service.

To correct the data, you will need to submit to the department of the Federal Tax Service:

application for changing OKVED codes (form No. Р24001);
copies of documents on the basis of which changes will be made.

It is necessary to report the changes to the tax office within 3 days from the date of their occurrence. Changes will be made to the state register as soon as possible, so you can apply for new papers in 5 days.

How to recover IP documents in case of loss

It doesn’t matter what caused the loss of the entrepreneur’s documents, he must fulfill a number of legal requirements in order to restore the papers. The procedural rules are defined in relation to documents, the presence of which is mandatory for an individual entrepreneur:

record sheet in the USRIP;
certificates of registration of the taxpayer;
certificates of assignment of TIN;
certificates of registration with the FIU;
information letter to Rosstat.

If it is known that the documents were stolen, you must contact the police department, where the individual entrepreneur will receive a certificate with a list of the missing papers. If the cause of the loss of documentation was disaster or a fire, a certificate will have to be issued at the Ministry of Emergencies and the Housing Office, respectively. Do not neglect the collection of certificates that will serve as evidence of the reasons for the loss of papers, because if the Federal Tax Service employees suspect the individual entrepreneur of deliberately destroying them and bring the case to court, certificates from state bodies will help build protection.

In order not to arouse suspicion in the tax service, the entrepreneur needs to contact the state authorities for a certificate on the reasons for the loss of documents

There are two options for actions in case of loss of documents:

Close IP.
Restore lost papers and continue to engage in entrepreneurial activities.

In the first case, you will need to collect the following documents:

the passport;
application for the closure of IP;
receipt for payment of state duty.

For yourself, you also need to have a certificate from government agencies about the reasons for the loss of documents (if you managed to get it) and any papers left on hand.

The entrepreneur must then:

pay in full to the budget and extra-budgetary funds;
visit the FSS;
pay wage arrears to employees;
carry out dismissal in connection with the closure of the company;
notify contractors and creditors;
submit documents for closing to the tax authority.

After 5 working days, the IP enterprise will be closed.

If all the main documents are lost, the entrepreneur can try to restore them or close the enterprise and stop entrepreneurial activity as an IP

If the individual entrepreneur decides to restore documents, he must:

write an application to the tax service in any form;
provide a receipt for payment of the state duty (for each restored document).

The Federal Tax Service will issue an IP certificate and will make duplicates of the lost documents. The terms for the restoration of papers will be reduced if the entrepreneur provides photocopies of the lost documents.

Do not neglect the restoration of primary documents: accounting journals, registers tax accounting, invoices and other papers. They should be available in case of a tax audit, as well as in the event of a dispute with a counterparty, they will help prove your case in court.

For the lack of primary documentation and accounting journals, an entrepreneur may be fined in the amount of 10 thousand rubles.

If the contract, act, consignment note was lost, you can request them again from the counterparty. If the accounting document is lost, you will have to appoint an investigation and issue a certificate indicating the reasons for the loss in the relevant service. When the investigation is completed, an act on its results must be sent to the Federal Tax Service, where a tax officer will set deadlines for the restoration of documentation.

How long to keep IP documents

The list of documents subject to mandatory storage and information on the duration of their storage are contained in the text of Federal Law No. 125-FZ “On Archiving in the Russian Federation”. The storage time for IP documents is determined by various legislative acts:

Clause 8 of Art. 23 of the Tax Code of the Russian Federation indicates the need to preserve accounting and tax accounting documents, papers confirming the receipt of income, the incurring of costs (relevant for the calculation of taxes) and the payment of taxes in the past for at least 4 years.
Part 12 of the Order of the Ministry of Finance of the Russian Federation No. 86 appoints a four-year period for storing the Book of Accounting for Income and Expenses, primary documents for accounting and registration of individual entrepreneurs.
Paragraph 1 of Art. 29 of the Federal Law No. 402-FZ "On Accounting" prescribes to store financial statements and primary accounting documentation for at least 5 years.
Clause 8 of Art. 28 of Federal Law No. 212-FZ says that documents on the payment of mandatory insurance contributions to the PFR (IFTS), MHIF and FSS are subject to storage for 6 years.
Order of the Ministry of Culture of the Russian Federation No. 558 contains instructions on preserving the personal files of employees (including those employed on a temporary basis), labor contracts and papers of dismissal for 75 years.

Even entrepreneurs who have closed the enterprise and ceased to operate as an individual entrepreneur are required to comply with the deadlines for storing documents.

Articles 14 and 17 of Federal Law No. 125-FZ impose on an individual entrepreneur an obligation to comply with the rules of archiving - an entrepreneur must create conditions for placing, systematizing and ensuring the safety of papers from external influences. The location of documents can be:

part of the office
a separate room, not a basement and not an attic;
an archive with a third-party company offering records preservation services.

The IP does not have constituent documents, but there are others confirming the legality of its activities. This is a legal basis that proves the legality of business transactions, so you need to store documents separately from correspondence, invoices, letterheads and other papers. If a document is lost or damaged, it must be restored immediately - sometimes you have to pay more for the lack of paper at a crucial moment than for a duplicate.

An individual entrepreneur is a business entity that participates in business on an equal basis with legal entities. What constituent documents should a sole proprietorship have? What kind mandatory documents confirm the fact of state registration of the entrepreneur? On the basis of what does an individual participate in economic transactions? Let's talk about this in more detail.

List of constituent documents of IP 2018

We list the documents that are constituent for an individual entrepreneur in 2018:

Identification.
USRIP sheet in form No. P60009.
Certificate of assignment of TIN.
Statistics codes.
Notice of registration as an insurer.

What are constituent documents for IP?

This concept can be found in Article 52 of the Civil Code, however, if you read the text of the article carefully, we will not find the definition of “constituent documents of an individual entrepreneur” there. Under the constituent Civil Code of the Russian Federation, it means only documents proving the creation of an organization, and not an individual entrepreneur. Why is that?

In the process, a new person (as when opening an LLC) is not created. By submitting, the citizen simply receives the right to conduct individual entrepreneurial activities, his TIN remains the same as that which was assigned to an individual. The organization is independent of its founder and acts in legal relations as a separate entity with its own tax number.
In practice, this term is used by analogy with organizations, although this is not entirely correct. If your counterparty is interested in what constituent documents an individual entrepreneur has, then he means evidence that you work legally and are tax registered.

How can an individual entrepreneur obtain constituent documents

Constituent documents for registration of IP are and an identity document of the applicant. Nothing else, such as a treaty establishing or a protocol general meeting founders, for an individual is not required.

This list (list) can be extended only for:

Foreign citizens and stateless persons if they want to open a sole proprietorship in Russia. They need to prove that they are on the territory of the Russian Federation legally, so they must obtain a temporary residence permit or a residence permit. In addition, a passport or other identification document must be translated from foreign language at the Russian notary. Read more.
juvenile. They additionally submit 1 of 3 documents to the tax authority: parental consent (must be notarized); judgment on the full legal capacity of the individual registering the IP; a copy of the marriage certificate faces.

It remains only in the amount of 800 rubles, and you are ready for a visit to the tax authority.

Please note that not every inspection accepts these documents. So, in Moscow it is only the 46th IFTS, and in St. Petersburg - the 15th. Find out in advance where to contact you, you can do this through the website of the Federal Tax Service or at the tax office closest to you.

Constituent documents as evidence of the legal activity of an individual entrepreneur

With a package of papers received from the Federal Tax Service and what information do they contain? What are the constituent documents of an individual entrepreneur after the registration has already taken place?

Confirmation that information about an individual is entered in State Register EGRIP.
Information about a registered entrepreneur is included in the database of the Federal Tax Service, funds, Rosstat.

Identification	An individual entrepreneur acts in transactions on his own behalf, he does not need to confirm his authority by order, decision, power of attorney. Identification takes place on the basis of a Russian passport or a notarized, certified in Russia, translation of a foreign document.
USRIP sheet in form No. P60009	In 2018, the tax service issues a register entry sheet instead. If you opened an IP before 2017, then the certificate issued to you is still valid, you do not need to replace it.
Certificate of assignment of TIN	TIN is assigned to an individual once. When changing the surname, address or obtaining the status of an individual entrepreneur, the individual tax number does not change.
Statistics codes	This is a sheet containing certain statistical codes (OKATO, OKTMO, OKFS, OKOPF) issued by Rosstat. They can be printed from the official website of the Statistics Service, but not all contractors or banks agree to accept a document without a signature and seal of a government agency.
Notice of registration as an insurer	Until 2017, entrepreneurs without employees were automatically registered and registered Pension Fund. Now these functions have been transferred to the Federal Tax Service.

We can say that this is all the necessary information about what is constituent documents of the IP(sample in form No. P60009 download free of charge). As you can see, the entrepreneur does not keep corporate papers, so his document flow is easier than that of an organization.

Constituent documents for individual entrepreneurs | List 2018 updated: February 6, 2018 by: All for IP

An individual entrepreneur requires a minimum of constituent documents, but there are nuances of their issuance. In the article we will talk in detail about what official papers an individual entrepreneur needs to confirm the legality of his activities and how to get them.

Nuances of terminology

People who first decided to do own business, start by searching for information about a package of constituent documents for an individual entrepreneur. However, there is a terminological inaccuracy lurking here - an individual entrepreneur does not have constituent documents. Such papers exist only with legal entities, and the individual entrepreneur carries out economic activity without forming a legal entity.

The confusion in terminology arises from the mechanism for creating enterprises and firms that, in order to open and further work a articles of association or memorandum of association is required. For example, if two friends decide to start their own business and jointly create a society with limited liability, then in this case, the constituent document for opening a company is the charter of the company.

The rules of law relating to legal entities are not applicable to a citizen. To become an individual entrepreneur, the charter and other similar papers are not needed.

Any person can engage in private business, with the exception of a few specially specified cases (Article 23 of the Civil Code of the Russian Federation). To do this, you only need to pass state registration. Thus, from a legal point of view, it is better to talk not about the constituent or title documents, but about the registration documents of the IP.

List of IP registration documents

IN last years Legislation is gradually changing towards supporting entrepreneurship and de-bureaucratization of registration procedures. Currently, you can register and start working in just three days. Accordingly, the number of papers that in one way or another confirm the powers of the entrepreneur and the legitimacy of his business has also decreased.

The list of basic registration (constituent) documents that an individual entrepreneur receives upon registration in 2018 is very short:

EGRIP record sheet;
certificate from the tax service on the assignment of TIN.

It is reasonable to add a passport to these two points, but the citizen already has it in his hands. Of course, a passport is not a title document for an individual entrepreneur. But since an individual entrepreneur is an individual, his personality sometimes requires documentary confirmation. For citizens of Russia, a Russian passport serves as an identity card, residents of other countries can present, for example, a residence permit.

As for the legal status of an individual entrepreneur, earlier his main documentary evidence was a certificate of state registration. Depending on the year the business was opened, only the form of the form changed slightly:

until 2004, a certificate was issued in the form 67001;
from 2004 to 2013 - in the form P61001;
from 2013 to 2017 - in the form P61003.

Since 2017, upon registration, only the USRIP record sheet in the form P60009 is issued. However, the certificates obtained earlier are still valid.

Currently, interested authorities can receive the necessary information about any entrepreneur from the tax website online. Therefore, the need to present the USRIP record sheet on paper rarely arises.

The next on the list is a notice of a citizen's registration with the tax service and the assignment of a taxpayer identification number. A notification is issued if at the time of opening a business, a person did not have an assigned TIN. The taxpayer number is constantly used in documentary support of business transactions.

In addition to the main official papers, counterparties, banks or government agencies may also request other information from the entrepreneur, for example:

statistics codes assigned by Rosstat (you can get them);
notification of the status of the insured (if there are employees);
license (in case of licensing the selected foreign economic activity).

Obtaining legal documents of IP

Documentation confirming the status of an individual entrepreneur is issued to a citizen three working days after submitting an application to open an enterprise. By default, the USRIP record sheet and the certificate of registration with the Federal Tax Service are sent by e-mail. You can also pick up the documentation in person, request paper mail, or authorize another person to receive it by proxy.

If at the stage of filing papers for opening an IP, an application was simultaneously submitted for the transition to a simplified taxation system, then a copy of this application with a tax mark is transferred to the citizen. You can also request an information letter from the tax office on the application of the simplified tax system - such a letter is sometimes required to be presented by banks and counterparties.

Notifications confirming registration with Rosstat, pension and insurance funds are sent by mail. No additional actions or payments are required on the part of the applicant for this - everything necessary is done by the Federal Tax Service during the registration procedure.

The notification of the assignment of Rosstat statistics codes (OKPO, OKTMO, OKOPF, OKATO, OKOGU, OKFS) in itself is not of particular importance, but codes may be required not only for reporting, but also when opening a bank account. As mentioned above, they can be found online. The registration number of the payer of insurance premiums assigned by the FIU will be needed if hired personnel are involved in the work.

If the type chosen by the businessman economic activity requires a special permit - a license, then you will have to apply to the appropriate department to obtain it yourself. Read more about licensing, changes in 2018.

When else can we talk about the constituent documents of IP

As noted above, when working with documentation, sometimes there is confusion in terminology. For example, in a conversation, people can call the constituent documents of an individual entrepreneur those papers that need to be submitted for registration.

Read more about opening an IP in the article "How to open an IP in 2018: step-by-step instructions and useful tips". Here we only recall that the issues of registration of business entities are regulated by federal law N129-FZ dated 08.08.2001

An individual entrepreneur may indeed need statutory documents if he becomes the founder of an LLC or other legal entity.

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Commercial activity is always associated with document management. The legal status of an individual entrepreneur is different from a legal entity, but a private businessman also needs documents on the basis of which he can make transactions, hire employees, and sell goods and services. Are they founding? Not at all necessary.

Types of constituent documents - do they need IP

The constituent documents of the organization determine its legal status and are the basis of its activities. The Civil Code (Article 52) refers to the mandatory package of documents:

charter (including model) - according to general rule for all legal entities;
founding agreement - for business partnerships;
the federal law on a state corporation - respectively, for a state corporation.

The charter is needed in order to regulate the relationship between the founders, employees and partners of the company. The legislation does not oblige individual entrepreneurs to form constituent documents for the following reasons:

An individual entrepreneur invests only his own funds in the business and independently determines the procedure for spending;
the entrepreneur is solely responsible for the transactions he makes - he cannot have disputes with the co-founders;
the businessman has no start-up capital.

If desired, an individual entrepreneur can draw up a charter, but the document is not subject to registration with the tax office and will have the status of an internal document of the company.

Why should an entrepreneur write a charter

The charter is drawn up and approved by the founders before registering the company - they also sign the memorandum of association. According to the law (Article 52 of the Civil Code of the Russian Federation, clause 4), the charter must contain:

name of the legal entity;
organizational and legal form;
location of the organization (registration address);
management procedure;
the subject and goals of the activity - for non-profit and some commercial companies;
other information provided for the selected form of organization.

The Civil Code contains requirements for the content of the charter of a legal entity, but there are no provisions obliging an individual entrepreneur to draw up this document

An example of additional information: for an LLC, the content of the charter is determined by Federal Law No. 14 "On LLC". It says that the Charter of the Company must contain not only its name and place of registration, but also the size of the authorized capital.

During the registration of a company, tax inspectors check the charter and, if there are errors, return the document for revision, indicating the problematic parts of the text. Constituent documents come into force only after successful registration.

It is advisable for an individual entrepreneur to use the charter only when in large numbers employees - from 25 people. Since the document does not require registration with the tax office and is only needed to regulate relations between employees, it is drawn up in free form.
A correctly executed charter is numbered page by page, stitched and certified with the seal of the organization and the signature of the head

Typical elements of the charter structure:

the heading of the document indicating the full name of the entrepreneur, the date of registration of the IP and the legal address;
the subject and goals of the entrepreneur's activities, a list of activities;
amount of fixed assets current assets and property of the entrepreneur;
a list of persons who have the right to dispose of assets and property, their economic responsibility;
information about the production and economic activities of the entrepreneur: contractual relations with third parties, prices and methods of payment, rights to acquire property;
information about the formation and expenditure of the company's funds;
information about the management of the enterprise, data of the person responsible for management, a list of positions in the company;
issues of organization and remuneration of labor, settlement of disputes in the team;
obligations of individual entrepreneurs to pay insurance premiums for themselves and employees;
questions of liquidation and reorganization of business;
place of registration and storage of the charter, data of the person responsible for storage.

Usually, entrepreneurs do not write charters, but draw up internal regulatory documents. But if you need a sample, you can take the charter of an LLC with one founder as a basis - in terms of text, it is closest to an individual entrepreneur.

The more accurate and closer to the standard form the charter of an individual entrepreneur is drawn up, the easier it will be to transfer the business to the status of an LLC if necessary.

The procedure for amending the charter of IP

When the founders of the company want to amend the charter, they draw up an appropriate decision or minutes of the meeting, where they fix decision signatures. Then the head of the company writes an application for registration new edition charter and submits to the tax office, having previously paid the state duty.

To change the data of the charter, an individual entrepreneur can act as the sole founder and participant of an LLC:

Draw up and certify the decision to amend the charter.
Edit the articles of association by entering a new company name or other provisions.
Print the document in a new edition and familiarize employees with it.

An entrepreneur does not need to register an updated charter.

On the basis of what documents the IP conducts activities

The concept of "constituent documents of an individual entrepreneur" is often erroneously denoted by a set of papers on the basis of which an entrepreneur conducts business, namely:

TIN certificate;
OGRNIP certificate;
extract from the IP register;
list of used OKVED codes;
certificate of assignment of statistics codes;
physical person's passport;
notices of registration with pension and insurance funds.

The listed documents confirm the fact of official registration, the legal status of the IP and the legality of its activities, and therefore, in the expanded sense, can be considered constituent.

IP registration documents are stored indefinitely, and in case of loss, they are restored in the form of duplicates at the request of the entrepreneur. They are not constituent by law, but are necessary for transactions with partners, service providers and consumers, as well as in the course of communication with government bodies and checks.

I run my own business and I understand how difficult it is to decide to open a company. Therefore, I create informative articles about business that help to understand the essence of the organization of the process. And as a hobby, I write about travel, animals, as well as about the work of various gadgets and computer programs.

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