How to open an individual entrepreneur yourself: step-by-step registration instructions and sample documents. What activities can an individual entrepreneur carry out at home?

Hello. It depends on what kind of massage. If the honey included in the list. no services.

In accordance with the Government Decree Russian Federation dated 04/16/2012 N 291 “On licensing medical activities(except for the specified activities carried out medical organizations and other organizations included in private system healthcare, on the territory of the Skolkovo innovation center)" medical massage is included in the list of works (services) that constitute medical activities, and accordingly, is subject to licensing.
In accordance with the order of the Ministry of Health and Social Development of Russia dated December 27, 2011 N 1664n “On approval of the range of medical services” to medical services attributed general massage, massage of the hands, neck, face, scalp, etc., and which are classified mainly according to anatomical criteria.
The key when classifying massage as medical massage it is necessary to recognize the nature of the service itself, the manipulation that offers appropriate qualifications, knowledge and skills in the field of medicine among the staff in order to avoid causing harm to human health.
That is, it is necessary to establish whether the massage is medical or not.

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

But at the first stages, the 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 are always severely punished by state legislation.

Business without registration has a number of positive characteristics:

• low level of risk;
• no threat of bankruptcy;
• the ability to combine 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 choose is not entrepreneurial activity; such a business has the following characteristics:

• purchase or creation of property for subsequent sale for the purpose of obtaining net profit;
• carrying out financial transactions that involve the purchase or sale of goods and services;
• a clear algorithm for the sequence of business transactions;
• formal relationships with clients or suppliers, sellers and intermediaries.

To fully explain all legislative aspects, you need to look at the Unified state registration individual enterprises (USRIP). If you do not find the type of activity you need in this classifier, then you can safely begin to implement your commercial plan.

Note!!! For illegal implementation entrepreneurial activity state legislation of the Russian Federation provides 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 individual entrepreneur so as not to have problems with the law!

Allowed directions

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

• work on growing and caring for agricultural plants;
• carrying out work on grinding grain crops;
• tutoring;
• grazing large cattle, caring for him;
• maintenance of premises (cleaning, cleaning);
• caring for people (adults, children);
• help in homework(caring for animals, cleaning and cooking, keeping the house in order, providing food for the family, etc.);
• provision of entertainment services, musical accompaniment, holding special events, weddings, anniversaries, professional dance services, circus performances, organization of dance programs;
• 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 instruments 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 (except for long stays - more than fifteen days).

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

Payment of single tax

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

• selected type of business activity;
• location of the commercial project.

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

You will be able to open a business only after the government operation is put into effect; you will receive permission to operate after paying a single tax.

Conditions for providing benefits

The legislation of the Russian Federation guarantees state benefits 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 a business activity for the following population groups:

• 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 support children with disabilities (up to eighteen years of age).

Note!!! Absolutely all pensioners can claim 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 to apply in January.

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

Having looked at the main types of activities, the implementation of which does not require official registration of an individual entrepreneur, 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 event hosts cannot do without special equipment. You may be wondering what type of employment to choose?

Basically, business using professional equipment and technology is more promising and in demand. Such types of activities are more valued in the market, and besides, you always have the opportunity to create 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 money in your favorite business, then you should take care of advertising your services. You can easily find clients even without opening an individual entrepreneur; you can tell people about your services on the Internet or through the media. By investing a small amount Money at the start, you will be able to provide yourself with:

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

Types of activities that do not require investment

Open yours today small business maybe even an ordinary housewife or a young student. To start earning money on your own, you don’t have to make any investments; you can provide services even without special knowledge and skills. For example, you can start from scratch the following types entrepreneurship:

• tutor services;
• caring for animals, walking dogs, raising puppies and kittens;
• cleaning of residential premises, servicing household needs, purchasing food, etc.;
• care for disabled people 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:

• absence of any risks at the start;
• constant need in the labor market;
• possibility of combining with the main activity;
• absence of 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 investment need advertising. Building your own business strategy will allow you to easily cope with your competitors and find regular customers who will provide you with a stable income.

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After registering an individual entrepreneur with the tax office, you not only receive the right to conduct business, i.e. engage in entrepreneurial activity, but also responsibilities, the first of which are to submit reports and pay for yourself insurance premiums. In addition to these key responsibilities of each individual entrepreneur, there are a number of nuances that you should know about so as not to run into fines in the first month of your official activity. We have selected seven specifically for this article. important issues issues that an IT freelancer needs to solve immediately after state registration.

1. Choose the right tax system

If, when you registered as an individual entrepreneur, you did not submit notifications about the transition to a simplified taxation system, then you will need to decide on the taxation system within the specified period of time after the date of registration.

The taxation system is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amount of tax payable differs significantly. One of these illustrative examples is in the article “How much does a programmer earn in Moscow according to the Federal Tax Service.”

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

• for OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• at USN Income the tax will be 6% of income (in some regions the rate can reach 1%);
• under 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 given by the Federal Tax Service calculator;
• calculating UTII is a little more complicated, but it can really be done on its own.

If you don’t want to delve into the calculations, but you can’t get to an accountant, we recommend that you apply for the simplified tax system Income, because This is the most common tax system. Plus, it 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 (aka preferential) tax regimes make it possible 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 to switch to the simplified tax system, UTII, PSN, then no one will persuade you. By default you will have to work on common system(OSNO). It is not advisable to forget about the reporting deadlines of your system; tax authorities will very quickly block the current account of an individual entrepreneur for failure to submit a declaration.

Another reason to submit on time tax reporting- this is a risk of receiving a payment from the Pension Fund in the amount of 154,852 rubles. The logic is this: since you have not reported your income to the Federal Tax Service, then its size is simply immodest. This means that contributions will be calculated at the maximum (8 minimum wage * 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 register as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can qualify for a zero tax rate under the simplified tax system and the special tax regime. You can avoid paying taxes for a maximum of two years. Specific types of activities for which tax holidays are established are determined by regional law.

In Moscow, individual entrepreneurs-developers are not entitled to tax holidays, but if your activity is related to scientific research and development, then in most regions, including Moscow, you can get a zero tax rate.

Tax holidays in detail, as well as the basis of most regional laws, can be found here.

Why is it important: If there is an opportunity to find yourself in a tax haven for some time, why not take advantage of it? In addition, on PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And during the tax holiday, an individual entrepreneur’s patent will not cost you anything.

3. Know and pay your own insurance premiums

Insurance premiums are payments that every entrepreneur is obliged to make for himself to the pension fund (PFR) and the mandatory fund. health insurance(MHIF). Starting from the new year, the Federal tax service, 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% on income over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, the amount is recalculated accordingly. You must pay your own contributions the entire time you are registered as an entrepreneur. Justifications and arguments of the form:

• I don’t conduct any real activities;
• What kind of business is there, only losses;
• The employer pays my contributions according to my work book;
• I’m actually retired already, etc.

funds are not accepted for consideration.

You can avoid paying contributions for yourself if the individual entrepreneur has been drafted into the army or he is caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, or 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 real business you are not studying.

So it’s not worth opening an individual entrepreneur just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, but are now in downtime, then it is cheaper to deregister (the state fee 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 individual entrepreneur. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying your 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

Individual entrepreneur without employees simplified tax system mode Income for 2016 earned 1 million rubles. He had no business expenses (but even if he had, no expenses are taken into account for the simplified tax system for income).

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

• contributions to the Pension Fund - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the Compulsory Medical Insurance Fund - 3,796.85 rubles based on (6,204 * 12 * 5.1%) at any level of income.

The entrepreneur took advantage of the right to reduce advance payments for the single tax on the simplified tax system at the expense of paid insurance premiums, so 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 insurance premiums paid by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is equal to 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 lump sum at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then submit an application to the Federal Tax Service 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 under the simplified tax system. The result will be the same, but in the first case there will be more trouble.

4. Submit notice of commencement of activity

Few people know this, but before you start providing computer and communications equipment repair services ( OKVED codes 95.11 and 95.12), individual entrepreneurs must submit a notification to the local branch of Rospotrebnadzor about the start of business activities.

This is done in order to include you in the Rospotrebnadzor inspection plan, although they promise not to check you for the first three years after registration of an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the inspection 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 hold you accountable. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not submit a notification, you can receive a fine of 3 to 5 thousand rubles. The mere indication of OKVED codes 95.11 and 95.12 when registering an individual entrepreneur does not oblige you to report anything. You only need to submit a notice 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 that the Central Bank has set for cash payments between commercial entities.

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

Non-cash payments are, in principle, convenient, 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. Payments with electronic money can be legalized by creating a corporate wallet for individual entrepreneurs.

Why is it important: For violating the cash payment limit, an individual entrepreneur is subject to a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And we talked about why you shouldn’t accept payments to your personal card in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insurer

If you use hired labor, 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 enter into a one-time short-term contract for the performance of some services or work with an ordinary individual, you become the insured. That is, in addition to paying remuneration to the contractor, they are required to pay insurance premiums for him at their own expense, withhold and transfer personal income tax to the budget and submit reports.

The obligations of the policyholder to submit all kinds of reports on employees or performers are very depressing - there is really a lot of it, 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 Pension Fund and the Social Insurance Fund.

Why is it important: The deadline for registering individuals as insurers with the Pension Fund of the Russian Federation and the Social Insurance Fund is 30 days from the date of conclusion of the first employment or civil law contract. If you violate the deadline or do not register at all, then Pension Fund will fine you from 5 to 10 thousand, and social insurance - from 5 to 20 thousand rubles. Since 2017, the procedure for registering with the FSS remains the same, but instead FIU statement An individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your type of activity is licensed

A license is permission to practice a certain type activities. In the IT sphere, Law No. 99-FZ dated May 4, 2011 classifies 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, with the exception of the own needs of the organization or individual entrepreneur;
• Development, production, sales and acquisition for the purpose of selling special technical means, intended for secretly obtaining information;
• Activities to identify electronic devices intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur;
• Development and production of security 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 terms, an administrative fine may 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 activity, large damage is caused or large-scale income is received, then criminal liability is 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 required, if this act caused large damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, is punishable by a fine of up to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years, or compulsory work for a term of up to four hundred eighty hours, or 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, -

is punishable by a fine in the amount from one hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for a term of up to five years with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or without it.

Finally short review what not to do with IP:

1. An individual entrepreneur cannot be sold entirely as a business. An entrepreneur can sell property, remaining goods, raw materials, supplies, etc. The buyer, if he intends to continue to conduct business, must be registered as an individual entrepreneur or LLC. Documents containing the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered to 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 details of the individual entrepreneur have changed. individual. For example, when changing your surname during marriage. But you can’t just call yourself by a different name or come up with a sonorous nickname/name. You can register a trademark or service mark to use in advertising, but official documents The individual entrepreneur will still appear under full name individual.
3. You cannot register two or more individual entrepreneurs at the same time. Registration of an entrepreneur is carried out using his individual tax identification number, which does not change throughout his life, regardless of the change of name. If you are an existing entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new individual entrepreneur. 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 leased. This is equivalent to renting a passport or work book. There are such offers on the Internet, and they try to convince that everything is within the law: they will show copies or originals of the individual entrepreneur’s registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to be concluded by commercial entities, and not by individuals, therefore legal force he does not have. Everything you earn will belong to the “lessor”; you can only try to prove something through the court.

If you are not an individual entrepreneur yet, but are actively thinking about it, read our complete instructions for registering an individual entrepreneur with all life hacks. We are also ready to advise you free of charge on your choice

After registering an individual entrepreneur with the tax office, you not only receive the right to conduct business, i.e. engage in entrepreneurial activity, but also have responsibilities, the most important of which are submitting reports and paying insurance premiums for yourself. In addition to these key responsibilities of each individual entrepreneur, there are a number of nuances that you should know about so as not to run into fines in the 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 tax system

If, when you registered as an individual entrepreneur, you did not submit notifications about the transition to a simplified taxation system, then you will need to decide on the taxation system within the specified period of time after the date of registration.

The taxation system is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amount of tax payable differs significantly. One such illustrative example is in the article “”.

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

• for OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• under the simplified tax system, income tax will be 6% of income (in some regions the rate can reach 1%);
• under 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 given by the Federal Tax Service calculator;
• calculating UTII is a little more complicated, but it can really be done on its own.

If you don’t want to delve into the calculations, but you can’t get to an accountant, we recommend that you apply for the simplified tax system Income, because This is the most common tax system. Plus, it 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 (aka preferential) tax regimes make it possible 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 to switch 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 not advisable to forget about the reporting deadlines of your system; tax authorities will very quickly block the current account of an individual entrepreneur for failure to submit a declaration.

Another reason to submit tax reports on time is the risk of receiving a payment from the Pension Fund in the amount of 154,852 rubles. The logic is this: since you have not reported your income to the Federal Tax Service, then its size is simply immodest. This means that contributions will be calculated at the maximum (8 minimum wage * 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 register as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can qualify for a zero tax rate under the simplified tax system and the special tax regime. You can avoid paying taxes for a maximum of two years. Specific types of activities for which tax holidays are established are determined by regional law.

In Moscow, individual entrepreneurs-developers are not entitled to tax holidays, but if your activities are related to scientific research and development, then in most regions, including Moscow, you can receive a zero tax rate.

Tax holidays in detail, as well as the basis of most regional laws, can be found here.

Why is it important: If there is an opportunity to find yourself in a tax haven for some time, why not take advantage of it? In addition, on PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And during the tax holiday, an individual entrepreneur’s patent will not cost you anything.

3. Know and pay your own insurance premiums

Insurance premiums are payments that every entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory health insurance fund (MHIF). Starting from the new year, the Federal Tax Service will collect 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% on income over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, the amount is recalculated accordingly. You must pay your own contributions the entire time you are registered as an entrepreneur. Justifications and arguments of the form:

• I don’t conduct any real activities;
• What kind of business is there, only losses;
• The employer pays my contributions according to my work book;
• I’m actually retired already, etc.

funds are not accepted for consideration.

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

So it’s not worth opening an individual entrepreneur just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, but are now in downtime, then it is cheaper to deregister (the state fee 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 individual entrepreneur. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying your 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 using the simplified tax system earned 1 million rubles in income for 2016. He had no business expenses (but even if he had, no expenses are taken into account for the simplified tax system for income).

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

• contributions to the Pension Fund - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the Compulsory Medical Insurance Fund - 3,796.85 rubles based on (6,204 * 12 * 5.1%) at any level of income.

The entrepreneur took advantage of the right to reduce advance payments for the single tax on the simplified tax system at the expense of paid insurance premiums, so 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 insurance premiums paid by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is equal to 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 lump sum at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then submit an application to the Federal Tax Service 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 under the simplified tax system. The result will be the same, but in the first case there will be more trouble.

4. Submit notice of commencement of activity

Few people know this, but before you begin to provide repair services for computers and communications equipment (OKVED codes 95.11 and 95.12), an individual entrepreneur must submit a notification of the start of business activity to the local branch of Rospotrebnadzor.

This is done in order to include you in the Rospotrebnadzor inspection plan, although they promise not to check you for the first three years after registration of an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the inspection 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 hold you accountable. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not submit a notification, you can receive a fine of 3 to 5 thousand rubles. The mere indication of OKVED codes 95.11 and 95.12 when registering an individual entrepreneur does not oblige you to report anything. You only need to submit a notice 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 that the Central Bank has set for cash payments between commercial entities.

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

Non-cash payments are, in principle, convenient, 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. Payments with electronic money can be legalized by creating a corporate wallet for individual entrepreneurs.

Why is it important: For violating the cash payment limit, an individual entrepreneur is subject to a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). We talked about why you shouldn’t accept payments to your personal card in the article.

6. Register as an insurer

If you use hired labor, 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 enter into a one-time short-term contract for the performance of some services or work with an ordinary individual, you become the insured. That is, in addition to paying remuneration to the contractor, they are required to pay insurance premiums for him at their own expense, withhold and transfer personal income tax to the budget and submit reports.

The obligations of the policyholder to submit all kinds of reports on employees or performers are very depressing - there is really a lot of it, 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 Pension Fund and the Social Insurance Fund.

Why is it important: The deadline for registering individuals as insurers with the Pension Fund of the Russian Federation and the Social Insurance Fund is 30 days from the date of conclusion of the first employment or civil law contract. If you violate the deadline or do not register at all, the Pension Fund will fine you from 5 to 10 thousand, and social insurance - from 5 to 20 thousand rubles. Since 2017, the procedure for registering with the Social Insurance Fund remains the same, and instead of the Pension Fund of the Russian Federation, the application of an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your type of activity is licensed

A license is permission to engage in a certain type of activity. In the IT sphere, Law No. 99-FZ dated May 4, 2011 classifies 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, with the exception of the own needs of an 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 intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur;
• Development and production of security 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 terms, an administrative fine may 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 activity, large damage is caused or large-scale income is received, then criminal liability is 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 required, if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, is punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to two years , or compulsory labor for a term of up to four hundred eighty hours, or 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, -

is punishable by a fine in the amount from one hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for a term of up to five years with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or without it.

Finally, a brief overview of what not to do with IP:

1. An individual entrepreneur cannot be sold entirely as a business. An entrepreneur can sell property, remaining goods, raw materials, supplies, etc. The buyer, if he intends to continue to conduct business, must be registered as an individual entrepreneur or LLC. Documents containing the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered to 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 details of the individual have changed. For example, when changing your surname during marriage. But you can’t just call yourself by a different name or come up with a sonorous nickname/name. You can register a trademark or service mark that can be used in advertising, but in official documents the individual entrepreneur will still appear under the full name of the individual.
3. You cannot register two or more individual entrepreneurs at the same time. Registration of an entrepreneur is carried out using his individual tax identification number, which does not change throughout his life, regardless of the change of name. If you are an existing entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new individual entrepreneur. 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 leased. This is equivalent to renting a passport or work book. There are such offers on the Internet, and they try to convince that everything is within the law: they will show copies or originals of the individual entrepreneur’s registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to be concluded by commercial entities, not individuals, so it has no legal force. Everything you earn will belong to the “lessor”; you can only try to prove something through the court.

If you are not an individual entrepreneur yet, but are actively thinking about it, read our complete instructions for registering an individual entrepreneur with all life hacks. We are also ready to advise you free of charge on your choice

Hello!

the answer to both questions can be found in Article 17 of the LC

Article 17. Purpose of residential premises and limits of its use. Use of residential premises

1. Residential premises are intended for the residence of citizens.
2. It is allowed to use residential premises for carrying out professional activity or individual entrepreneurial activity by those living in it on legally citizens, if this does not violate the rights and legitimate interests of other citizens, as well as the requirements that the residential premises must meet.
3. Placement in residential premises is not allowed industrial production, as well as carrying out missionary activities in residential premises, with the exception of cases provided for in Article 16 Federal Law dated September 26, 1997 N 125-FZ “On freedom of conscience and religious associations.”

4. The use of residential premises is carried out taking into account the rights and legitimate interests of citizens living in this residential premises, neighbors, requirements fire safety, sanitary-hygienic, environmental and other legislative requirements, as well as in accordance with the rules for the use of residential premises approved by the federal executive body authorized by the Government of the Russian Federation.

those. The answer to the first question is yes, to the second - no.

but you should take into account that when conducting business as an individual entrepreneur, questions may arise regarding your use land plot not on purpose.

Article 8.8. Usage land plots not for its intended purpose, failure to fulfill obligations to bring land into a condition suitable for use for its intended purpose

1. Use of a land plot not for its intended purpose in accordance with its belonging to one or another category of land and (or) permitted use, except for the cases provided for in parts 2, 2.1 and 3 of this article -

entails imposition administrative fine if the cadastral value of a land plot has been determined, for citizens in the amount of 0.5 to 1 percent of the cadastral value of the land plot, but not less than ten thousand rubles; on officials- from 1 to 1.5 percent of the cadastral value of the land plot, but not less than twenty thousand rubles; on legal entities- from 1.5 to 2 percent of the cadastral value of the land plot, but not less than one hundred thousand rubles, and if the cadastral value of the land plot has not been determined, for citizens in the amount of ten thousand to twenty thousand rubles; for officials - from twenty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.