How to open an IP: a complete step-by-step instruction. How to open an IP - instructions and necessary documents

After registering an individual entrepreneur with the tax office, you get not only the right to conduct business, i.e. engage in entrepreneurial activities, but also duties, the first of which is to submit reports and pay insurance premiums for themselves. In addition to these key responsibilities of each IP, there are a number of nuances that you should be aware of in order not to run into fines in the very first month of your official activity. Especially for this article, we have selected seven important issues that an IT freelancer needs to solve immediately after state registration.

1. Choose the right taxation system

If, during your registration as an individual entrepreneur, you did not submit notifications of the transition to a simplified taxation system, then you need to decide on the taxation system within X time after the date of registration.

The system of taxation is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amounts of tax payable differ significantly. One of such illustrative examples is in the article "".

There are five taxation systems in total, but one of them (ESKhN) is intended only for agricultural producers. You can choose between the main (OSNO) and special systems (USN, UTII, PSN). In principle, the calculation of the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• on OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• with the STS Income tax will be 6% of income (in some regions the rate can reach up to 1%);
• with the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is issued by the FTS calculator;
• the calculation of UTII is a little more complicated, but it can really do it on its own.

If you don’t want to delve into the calculations, but you can’t get to the accountant, we recommend that you apply for the simplified tax system Income, because. this is the most common system of taxation. Plus, this is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems, except OSNO.

Why is it important: special (they are also preferential) tax regimes allow you to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application for the transition to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is undesirable to forget about the reporting deadlines of your system; for an unsubmitted declaration, the tax authorities very quickly block the current account of the individual entrepreneur.

Another reason to submit tax returns on time is the risk of receiving a payment in the amount of 154,852 rubles from the PFR. The logic is this - since you did not report your income to the IFTS, then their size is simply immodest. This means that contributions will be calculated to the maximum (8MRO * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you are registering as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can claim a zero tax rate under the STS and STS regimes. You can not pay tax for a maximum of two years. The specific types of activities for which tax holidays are established are determined by the regional law.

There are no tax holidays for developers in Moscow, but if your activity is related to research and development, then in most regions, including Moscow, you can get a zero tax rate.

Details of tax holidays, as well as the base of most regional laws, can be found here.

Why is it important: if there is an opportunity to be in a tax haven for a while, why not take advantage of it? In addition, on the PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And as part of the tax holidays, an IP patent will not cost you anything.

3. Know and pay insurance premiums for yourself

Insurance premiums are payments that each entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory medical insurance fund (FOMS). Starting from the new year, the Federal Tax Service will take over the collection of contributions, because. according to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% from incomes over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, then the amount is recalculated accordingly. Contributions for yourself must be paid all the time while you are registered as an entrepreneur. Justifications and arguments of the form:

• I do not conduct real activity;
• what kind of business is there, some losses;
• the employer pays contributions for me according to the work book;
• I'm actually retired, etc.

not accepted by the foundations.

You can not pay contributions for yourself if the individual entrepreneur was drafted into the army or he takes care of a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop, you must first submit documents that you are not engaged in a real business.

So it’s not worth opening an IP just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, and now you are in idle time, then it is cheaper to deregister (the state duty is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the IP. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees on the simplified tax system Income for 2016 earned 1 million rubles. He had no business expenses (but even if he had, then no expenses are taken into account on the simplified taxation system Income).

Tax amount 1,000,000 * 6% = 60,000 rubles. IP insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the PFR - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the MHIF - 3,796.85 rubles (6,204 * 12 * 5.1%) at any income level.

The entrepreneur took advantage of the right to reduce advance payments for a single tax on the simplified tax system at the expense of paid insurance premiums, therefore he paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of paid insurance premiums by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is 60,000 rubles. The net income from the business of an individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a single amount at the end of the year, you will first have to pay the full amount of tax of 60,000 rubles, and then apply to the IFTS for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter, and immediately reduce quarterly advance payments on the simplified tax system. The result will be the same, but in the first case there is more trouble.

4. Submit a notice of commencement of activity

Few people know this, but before starting to provide repair services for computers and communication equipment (OKVED codes 95.11 and 95.12), an individual entrepreneur must submit a notice of the start of business activities to the local branch of Rospotrebnadzor.

This is done in order to include you in the inspection plan of Rospotrebnadzor, although they promise not to check for the first three years after registering an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the check will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to call you to account. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not file a notification, you can get a fine of 3 to 5 thousand rubles. In itself, the indication of OKVED codes 95.11 and 95.12 when registering an IP does not oblige you to report anything. You only need to file a notification if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit set by the Central Bank for cash settlements between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements during the entire term of the contract. For example, you entered into a lease for a year, the rent is 15 thousand rubles per month. The total amount of settlements under the agreement will be 180 thousand rubles, which means that payment of rent is allowed only by bank transfer.

Cashless payments are convenient in principle, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when he has no other free money. Settlements with electronic money can be legalized by creating a corporate IP wallet.

Why is it important: for violation of the cash limit, an individual entrepreneur is fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And about why you should not accept payments to your personal card, we told in the article.

6. Register as an insured

If you use hired labor, then you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you conclude a one-time short-term contract for the performance of some services or work with an ordinary individual, you become an insurer. That is, in addition to paying remuneration to the contractor, they are obliged to pay insurance premiums for him at their own expense, withhold and transfer to the personal income tax budget and submit reports.

The obligations of the insured to submit all kinds of reports on employees or performers are very depressing - there are really a lot of them, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the PFR and the FSS.

Why is it important: the deadlines for registration as an insurer of individuals in the Pension Fund of the Russian Federation and the Social Insurance Fund - 30 days from the date of conclusion of the first labor or civil law contract. If the deadline is violated or not registered at all, then the Pension Fund will fine from 5 to 10 thousand rubles, and social insurance - from 5 to 20 thousand rubles. Since 2017, the registration procedure with the FSS has remained the same, and instead of the FIU, an application from an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your activity is licensed

A license is a permit for the right to engage in a certain type of activity. In the IT sphere, the law of May 4, 2011 No. 99-FZ refers to the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, except for the own needs of the organization or individual entrepreneur;
• Development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;
• Activities to identify electronic devices designed to secretly obtain information, except for the own needs of the organization or individual entrepreneur;
• Development and production of protective equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB, advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its conditions, an administrative fine can be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles), confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activities, large damage is caused or income is received on a large scale, then criminal liability is also possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is obligatory, if this act has caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, shall be punishable by a fine in the amount of up to 300 thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years or by compulsory works for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

punishable by a fine of from one hundred thousand to five hundred thousand rubles or wages or other income of the convict for a period of one to three years or by compulsory labor for a term of up to five years, or by deprivation of liberty for a term of up to five years, with or without a fine in the amount of up to eighty thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to six months.

Finally, a brief overview of what cannot be done with IP:

1. IP cannot be sold completely as a business. An entrepreneur can sell property, remnants of goods, raw materials, materials, and so on. The buyer, if he intends to continue doing business, must be registered as an individual entrepreneur or LLC. Documents that contain the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered for the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport data of the individual himself has changed. For example, when changing the surname in marriage. But it’s impossible to simply call yourself by a different name or come up with a sonorous pseudonym / name. You can register a trademark or service mark that you use in advertising, but the IP will still appear in official documents under the full name of an individual.
3. You cannot register two or more IPs at the same time. Registration of an entrepreneur is carried out on his TIN of an individual, which does not change throughout his life, regardless of the change of name. If you are an active entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new IP. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or rented. This is equivalent to renting a passport or work book. There are such proposals on the Internet, and they try to convince that everything is within the law: they will show copies or originals of the IP registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to conclude commercial entities, and not individuals, so it has no legal force. Everything that you earn will belong to the “landlord”, you can only try to prove something through the court.

If you are not yet an IP, but are actively thinking about it, read our full instructions for registering an IP with all the life hacks. We are also ready to provide you with a free consultation.

Or responsibility. Today, the commercial activity of citizens is spreading more and more, including through Internet resources. Therefore, everyone should know how to do business without breaking the law.

Work without registering an individual entrepreneur in the USRIP

Can an individual provide services without registering an individual entrepreneur? In some cases, commercial activity without registering an individual entrepreneur is possible. For example, if the transactions are of a one-time nature, then they are not commercial activities. In other words, economic activity is not aimed at systematic profit from the sale of goods, the provision of services, the implementation of work.

If when a person does not have registration, then doing business without registering an IP is not a basis for exemption from liability. The only reason to avoid when making a profit by private individuals without registering an IP is the execution of a civil law contract with an employer organization that acts as a tax agent for the payment of personal income tax and payer.

In addition, since 2016, self-employed citizens have been provided with the opportunity to apply for a patent without registering an IP and conduct activities within the framework. The cost of a permit is about 20 thousand rubles. It can be issued at the tax office, where the corresponding application is submitted.

The difference between self-employed citizens and individual entrepreneurs

The law does not define the concept of the self-employed population. However, the following distinguishing features can be distinguished:

1. Self-employed persons work exclusively within the framework of the received patent.
2. They do not have the right to hire additional labor, they receive income only when applying for a patent.
3. They are not employees.
4. A self-employed citizen has no obligation to maintain tax and submit tax returns.
5. Self-employed individuals have the right not to use cash registers.

The downside is that services without registering an individual entrepreneur on the basis of a patent are allowed to be provided according to a limited list: tutoring, cleaning, cook services and renovation of premises. There is also an annual income limit of 1 million rubles.

The government plans to expand the list of activities that fall under the possibility of obtaining patents for the self-employed population.

Responsibility for conducting illegal business

A citizen who carries out activities without registration may be fined. For individual entrepreneurs without registration, there is also a chance of falling under criminal liability. Penalties are imposed by the decision of the justice of the peace. The entrepreneur faces a fine of 500 to 2000 rubles.

If, based on the results of the inspection by the police and the prosecutor's office, evidence is found that work without registering an individual entrepreneur caused damage to the state in the amount of more than 250 thousand, the citizen faces criminal liability. An individual is threatened with:

• a fine of up to 300 thousand rubles;
• arrest for a period of 4 to 6 months;
• correctional labor from 180 to 240 hours.

If there is a positive response from neighbors and management at the main job, a fine is usually imposed. The most common cases of evidence of damage to the state are the facts of detection without registration of individual entrepreneurs, as part of test purchases by police officers.

Customer complaints attract the attention of law enforcement agencies, Rospotrebnadzor and the tax inspectorate. Within the framework of such checks, it is quite difficult to prove the receipt of profit in especially large (from 1 million rubles) amounts. However, if proven, an illegal entrepreneur faces a fine for trading from 100 to 500 thousand rubles.

Work without registering an individual entrepreneur: sanctions

If work is carried out without registering an individual entrepreneur, the business entity faces tax liability. When calculating fines, inspectors apply Articles 116–117 of the Tax Code of the Russian Federation. The penalty for not registering an individual entrepreneur is 10% of the profit received, but not less than 20 thousand rubles.

The level of income is determined by checking non-cash accounts owned by an individual. And when making a profit in cash, the tax authorities consider the average market income as the basis for calculating sanctions.

In addition to a fine for not registering as an individual entrepreneur, the tax office will charge taxes, fines and penalties for non-payment. Moreover, the amounts of taxes will be calculated based on the rates of taxes and fees for the main taxation system:

• 18% value added tax;
• 20% income tax;
• a fine for their non-payment in the amount of 20% of the amount of taxes;
• penalty for non-use.

It is easy to fall under the close attention of tax inspectors and law enforcement agencies, since banks are required, when passing through the settlement accounts of individuals of all suspicious transfers, to transfer data to the tax service.

An economic entity bears full financial responsibility with its property for all obligations arising from entrepreneurial activity. Despite the fact that the amount of fines and types of liability depend on the individual situation, the evidence presented and the court decision, the sanctions for illegal commercial activities are several dozen times higher than the income received.

All types of activities that do not require registration of an individual entrepreneur are clearly spelled out in state legislation, so any person who wants to become financially independent can open their own business without registering an individual entrepreneur. Types of activities that do not require registration become more popular during periods of economic crisis, at such times people begin to think more about developing their own business or about the implementation of any small commercial projects.

But at the first stages, an entrepreneur is always little aware of the list of activities that do not require registration. To be competent in this matter, you need to study the list of all permitted activities, the implementation of which does not require registration. It is worth noting that tax evasion and work without a license is always severely punished by state law.

Business without registration has a number of positive characteristics:

• low risk;
• no threat of bankruptcy;
• the possibility of combining several types of activities;
• fairly flexible nature of employment;
• minimum investment to start;
• no restrictions on age and social status.

Legislative aspects

If you decide to start your own business, then first make sure that the type of employment you have chosen is not an entrepreneurial activity, such a business has the following characteristics:

• purchase or creation of property for subsequent sale in order to obtain a net profit;
• financial transactions related to the purchase or sale of goods and services;
• a clear algorithm for the sequence of business transactions;
• formal relationships with customers or suppliers, vendors and intermediaries.

To fully explain all the legislative aspects, you need to look at the Unified State Registration of Individual Enterprises (EGRIP). If in this classifier you do not find the type of activity you need, then you can safely begin to implement your commercial plan.

Note!!! For the illegal implementation of entrepreneurial activities, the state legislation of the Russian Federation provides for criminal liability, which is regulated by Article 171 of the Code.
Be extremely careful at the start, open your business, guided by all legislative aspects. Make sure that you do not need to open an IP in order not to have problems with the law!

Permitted destinations

If you do not want to open an IP, then check out the general list of activities that do not require registration:

• work on the cultivation and care of agricultural plants;
• implementation of work on grinding grain crops;
• tutoring;
• cattle grazing and care;
• maintenance of premises (cleaning, cleaning);
• care for people (adults, children);
• help with housework (taking care of animals, cleaning and cooking, keeping the house in order, providing the family with food, etc.);
• provision of entertainment services, musical accompaniment, celebrations, weddings, anniversaries, professional dance services, circus performances, organization of a dance program;
• animator services, photo processing, photographer services, professional video filming, design processing of materials, etc.;
• breeding and selling animals, keeping adult animals in the house (applies only to cats and dogs);
• care, maintenance, training and education of domestic animals, with the exception of cattle (farm animals);
• provision of translation services for various materials and texts, secretarial services, etc.;
• maintenance of devices for measuring parameters, height, weight of people;
• maintenance and repair of small leather goods, hats, various accessories, fur and other valuable products;
• provision of real estate for rent (with the exception of a long stay - more than fifteen days).

If you have any questions or difficulties in studying the permitted areas of activity, then be sure to contact the tax office for help. They will be able to provide you with detailed advice, choose the type of employment and help you open your own business.

Single tax payment

Despite the fact that the above types of business activities do not require registration, you still have to contact the state tax office in order to start engaging in the chosen activity. You can start your business without opening an IP only after paying a single tax, so as not to have problems with the law. An entrepreneur without registering an individual entrepreneur must contact the regional tax office at the place of residence and submit an appropriate application so that the authorities can accurately calculate the amount of the single tax in the form of a fixed payment. In the application, in addition to all the basic data, it is necessary to indicate the selected type of entrepreneurial activity (type of business). The amount of the fixed payment will be influenced by two factors:

• the chosen type of entrepreneurial activity;
• the location of the commercial project.

Note!!! The tax authorities calculate a fixed payment on an individual request, different tariffs and standards apply in all regions, so you can only find out the exact amount of the payment at the tax office.

You will be able to open a business only after the state operation is put into action, you will receive permission to operate after paying a single tax.

Conditions for granting benefits

The legislation of the Russian Federation guarantees a state benefit when starting a business without registering an individual entrepreneur for specific social groups. The Tax Inspectorate reduces the fixed payment by twenty percent when registering entrepreneurial activities for the following groups of the population:

• individuals who have reached a certain age (after retirement);
• taxpayers who have a disability group;
• individuals who have three or more minor children (parents or adoptive parents);
• taxpayers who have children with a disability group (up to eighteen years of age).

Note!!! Absolutely all pensioners can apply for the benefit, regardless of the level of pension paid!

The state provides a twenty percent discount starting from the next month of the accounting period. That is, if you applied for the benefit in December, then it will begin in January.

Immediately after that, you will be able to sell your business at a preferential individual rate, which will be assigned to you forever (or for a period immediately determined). If an individual falls under both of the above items at once, then the tax payment rate will be reduced by forty-five percent. To find out all types of entrepreneurial activities that you can engage in without registering an individual entrepreneur, you will need to contact the tax office for advice.

After reviewing the main activities, the implementation of which does not require official registration of an IP, you probably noticed that some of them require certain financial investments. For example, you cannot do photography and editing without a professional camera and processing equipment, and hosts of holidays cannot do without special equipment. You may be wondering what type of employment to choose?

Basically, a business using professional equipment and technology is more promising and in demand. These types of activities are more valued in the market, moreover, you always have the opportunity to create a good competitiveness for your business. But it is worth mentioning the risks of this activity, which lie in the level of professionalism. But, if you have already decided to invest in your favorite business, then you should take care of advertising your services. You can easily find clients even without opening an IP, you can tell people about your services on the Internet or through the media. By investing a small amount of money at the start, you can provide yourself with:

• constant and stable income;
• the opportunity to do what you love;
• flexible work schedule;
• the possibility of creative development;
• financial independence or additional income.

Types of activities that do not require investments

Today, even an ordinary housewife or a young student can open a small business. To start earning money on your own, it is not necessary to make any investments; you can provide services even without special knowledge and skills. For example, you can start from scratch with the following types of entrepreneurship:

• tutor services;
• caring for animals, walking dogs, raising puppies and kittens;
• cleaning in residential premises, maintenance of household needs, purchase of products and more;
• care for the disabled and children, assistance in agricultural activities.

As you can see, the choice is quite wide, everyone can find something to their liking. Despite the fact that these types of activities are not as promising as the previous ones, they also have a number of significant advantages:

• lack of any risks at the start;
• constant need in the labor market;
• the possibility of combining with the main activity;
• no barriers to entry into the market;
• relatively low competition in the labor market;
• no need for special knowledge or skills;
• the ability to set individual tariffs for services;
• lack of pressure from government agencies.

As you can see, starting your own business is not at all difficult. But do not forget that even activities that do not require investments need advertising. Building your own business strategy will allow you to easily cope with competitors and find regular customers who will provide you with a stable income.

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Hello dear readers! I have been asked to write this article for a long time, and today I prepared it together with lawyers. Today we will talk about the legal performance of entrepreneurial activities without registering an individual entrepreneur or LLC. More precisely, about how to receive income legally without registration as an individual entrepreneur or LLC.

It should be said right away that, according to the norms of civil law, entrepreneurial activity is an independent activity, the main purpose of which is always systematic profit. And in this case, or jur. entity (LLC) is mandatory.

But, there are other ways in which an individual (you) can profit from another person (or from an organization). For this, it is not necessary to become an individual entrepreneur or open an LLC. Without registration of entrepreneurial activity, an individual can carry out ordinary transactions for compensation - while in order to recognize an individual as an individual entrepreneur, he must carry out a special kind of activity (according to the letter of the Ministry of Finance of September 22, 2006 N 03-05-01-03 / 125) . So, here are the ways to conclude transactions without registering as an individual entrepreneur or LLC.

Work under a contract

Method one - an individual can conclude. For example, an individual (you), by agreement with the customer, performs certain work and hands it over. The customer accepts the final result and pays for it. The issue of paying taxes under this agreement is much more complicated - there are certain nuances here.

In the case when the customer is a legal entity, and the contractor (you) is an individual who is not an individual entrepreneur, when paying remuneration to a person for the work performed, the customer (organization) must calculate, withhold and transfer personal income tax at a rate of 13%.

Also, when a contract is concluded by a customer organization and an individual, it is worth considering the fact that some more payments must be paid:

• Payments for types of social insurance cases (this includes accidents at work and cases of occupational diseases). Payment of such payments is possible only at the conclusion of a work contract (and only if they are indicated in it).
• Payments to the Pension Fund and MHIF.

If the contract is concluded between individuals, then you (the contractor) must pay personal income tax for yourself. To do this, you need to fill out and submit it to the tax office.

Contract for the provision of services

Method two - an individual can be concluded. A citizen can perform any service (consulting, medical, legal or other), and the customer must subsequently pay for this service.

The difference between a work contract and a contract for the provision of services is that the result of the first is something material (construction or repair work, the manufacture of some thing), and services under a contract for the provision of services include the following: training, tutoring, consulting and information services, communication services, medical, veterinary, day care (nanny), audit services, travel services and others.

The payment of taxes under the contract for the provision of services is similar to the previous contract - the payment of personal income tax on remuneration in the general manner. In general, payments are made to the Pension Fund and the Compulsory Medical Insurance Fund. And similar conditions for independent deductions.

Agency contract

Method three - an individual (you) can be concluded . The agent, on behalf of the customer (principal), is engaged in the performance of certain legal and other actions, and receives appropriate remuneration for the actions performed.

An agency agreement is concluded, for example, when it is necessary to sell a product, while it is necessary to analyze the market, conduct an advertising campaign, and the like. This agreement is more convenient in relation to the commission agreement or commission agreement (which we will discuss below), since it eliminates the need to conclude additional agreements.

The nuances of concluding an agency agreement with an individual:

• Such an agreement involves the commission of not one transaction, but, as a rule, a number of transactions. The agent makes them for a certain period of time.
• The agent may act under this agreement within the same territory.
• Such an agreement may provide for the agent's refusal to conclude other similar agreements.
• The agent can transfer his duties to another person (to conclude the so-called sub-agency agreement).

Commission agreement and commission agreement

Another way of earning for an individual can be a kind of agency agreement - commission agreement or commission agreement. You can learn more about it and download it. The commission agent concludes transactions with third parties, and the customer of the service (committent) pays the commission agent (executor) a cash payment for this. This type of contract is analogous to an agency contract. Often, this type of contract is used to conclude sales transactions.

Contracts of the same type include . The application of this agreement is possible in cases where the personal participation of the principal is impossible, for example, due to illness, business trips, lack of special knowledge, and the like.

Such an agreement is concluded for the provision of legal assistance, representation in court, customs authorities, Rosreestr authorities (registration of rights to real estate) and other government agencies, as well as when concluding transactions on behalf of another person. This type of contract is accompanied by the issuance of a power of attorney to the guarantor.

Unlike an agency agreement, an agency agreement has a short term, a period for the performance of entrusted legal actions. In order for this transaction to be executed successfully, the correct execution of the contract is necessary. To avoid misunderstanding, it is necessary to agree on all clauses of the contract. The contract is drawn up in two copies. The transfer of funds under this agreement may be accompanied by a receipt.

You may operate under this agreement as a realtor, lawyer, or other person carrying out any transactions on behalf of your customer.

How should proceeds be accepted under an agreement between two individuals?

If the services are unlicensed, then the following method can be applied. Its essence is that one individual is engaged in the independent conclusion of an agreement and the personal provision of services (works). After receiving payment for the service rendered (work performed), an individual issues a corresponding receipt (that he received the money).

If you use this method, it is worth considering a number of nuances:

• In order for it to be successfully implemented, it is necessary to carry out the correct drafting of the contract itself. In any type of contract, all conditions must be clearly spelled out.
• You can take money in hand only after signing two copies of the contract by the client. One of them must be kept by you. Also, the client must pick up a receipt that the money has been received. The receipt must also be in duplicate - just in case.

For the sale of goods

If you are engaged in the sale of goods, then an agency agreement and a commission agreement may also suit you. You can also enter into a contract of sale. But in this case, it will also be necessary to provide documents for the goods from the manufacturer in order to confirm its compliance and the invoice, if there are several goods.

Upon completion of the transaction, you also pay 13% personal income tax. In this case, this is not profitable, because not all goods have a large margin, and paying 13% of the transaction amount is a lot. It's easier to pay! Therefore, in this case, it is better to register as an individual entrepreneur if the activity is carried out and there are incomes. Moreover, when selling inexpensive goods at retail, you will not enter into an agreement with each buyer, this is stupid. Basically, a sales contract is used for wholesale lots, for the sale of equipment, cars, real estate, land and other expensive objects.

Some private traders work without registration and do not pay taxes, but this is before the first complaint from a client or competitor.

Conclusion

Thus, if the reimbursable transactions made by a citizen do not have a systematic nature of making a profit, then you can use the above types of contracts. Otherwise, if you decide to put your activity on stream, then, in order to avoid it, you should register as an individual entrepreneur or legal entity.

And now in simple terms

In general, if you want to provide any services, you can conclude contracts with clients that we talked about above and receive income legally on their basis without registering an individual entrepreneur or LLC. Mostly they use a work contract and a contract for the provision of services, and the rest in rare cases.

This is how a lot of private companies work. Most do not even pay personal income tax for themselves if they work with individuals and live in peace. But there is a risk here. If they are caught and proved that they carried out many such transactions and did not pay taxes, they cannot do without a fine. The fines are not large, so many people work like that. But I do not recommend doing this, because you can pay taxes and sleep peacefully.

If you have questions, objections or additions, please write in the comments!