Can an un be engaged in production. Can an individual entrepreneur be engaged in several types of activities? Foreign economic activity for individual entrepreneurs

Choice of organizational and legal form of management commercial activities is a very important point, since it fundamentally determines the level of profitability of a business, the tax burden and measures of responsibility.

For many business entities, registration as an individual entrepreneur (IE) is the most optimal form of doing business.

However, the legal boundaries are established by law for the areas of commercial activity available to entrepreneurs.

In particular, entrepreneurs are not allowed to engage in the following types of commercial activities:

Activities related to the production, wholesale and retail trade in alcohol;

2. Conducting non-state (private) security activities;

3. Activities related to the production of medicines;

4. Employment of citizens of our country outside the Russian Federation;

5. Activities related to the sale of electricity to citizens;

6. Activities related to investment funds, including:

Investment funds activities;

Management activities of investment funds, mutual funds and non-state pension funds;

Activities of specialized depositories of investment funds, mutual investment funds and non-state pension funds;

Activities of non-state pension funds for pension provision and pension insurance;

7. Activities related to the examination of industrial safety;

8. Activities related to the impact on external environment including:

Works on active influence on hydrometeorological processes and phenomena;

Works on active influence on geophysical processes and phenomena;

9. Activities related to aviation, including:

Development of aviation technology, including dual-use aviation technology;

Production of aviation equipment, including dual-use aircraft;

Repair work in relation to aviation equipment, including dual-use aircraft;

Testing of aviation equipment, including dual-use aircraft;

Activities related to aviation security;

Passenger and freight transportation by air.

10. Space activities;

11. Activities related to weapons, military equipment, explosives, including:

Weapon development and military equipment;

Production of weapons and military equipment;

Repair of weapons and military equipment;

Disposal of weapons and military equipment;

Trade in arms and military equipment;

Manufacture of weapons and major parts of firearms;

Manufacture of cartridges for weapons and cartridge components;

Trade in arms and basic parts of firearms;

Trade in ammunition for weapons;

Exposition of weapons, main parts of firearms, cartridges for weapons;

Collecting weapons, main parts of firearms, cartridges for weapons;

Development and production of ammunition and their components;

Disposal of ammunition and their components;

Works and services for the storage, transportation and destruction of chemical weapons;

Production of explosive materials for industrial use;

Storage of industrial explosives;

The use of industrial explosives;

Dissemination of industrial explosives;

Manufacture of pyrotechnic products;

Distribution of class IV and V pyrotechnic products in accordance with the national standard;

12. Activities related to the circulation of narcotic drugs and psychotropic substances;

13. Activities related to the circulation of psychotropic substances;

14. Cultivation of plants used for the production of narcotic drugs and psychotropic substances;

Activities that are regularly profitable are considered entrepreneurial. If you engage in such activities without registering an individual entrepreneur and do not pay taxes, sooner or later you will have to bear responsibility to the state.

Liability is provided for in article 14.1 Administrative Code... The fine for trading without registration is from 500 rubles to 2,000 rubles, and if the activity was subject to licensing or a special permit was required - from 2,000 to 2,500 rubles with confiscation of tools and products of production.

Article 116 of the Tax Code provides for another fine for unregistered entrepreneurial activity - 10% of proven income, but not less than 40 thousand rubles.

In addition, the tax office can charge taxes and penalties on the amount of income that can be proved.

Another reason that for many becomes a decisive factor is the blocking of bank accounts. Many unregistered entrepreneurs accept money from clients to an individual's card account in a bank. Since 2017, banks have been actively blocking accounts for suspicious transactions on the basis of Law 115-FZ "On Combating Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism".

By registering as an individual entrepreneur, you will be able to accept money from clients to a current account at legal grounds and not be afraid of fines from the tax office.

Registration of individual entrepreneurs

The procedure is quite simple, in contrast to the registration of an LLC.

In order to register as an individual entrepreneur, you need to send to tax office package of documents:

Application form P21001.
A receipt for payment of the state duty (800 rubles). Since 2019, when submitting registration documents to in electronic format you will not need to pay the fee.
A copy of your passport.
Application for the application of the simplified taxation system (if it is planned to apply this regime).

The package of documents can be taken to the tax office in person, transferred through a representative, sent by mail or sent electronically. You can send documents in electronic form directly through the FTS website, but for this you first need to issue electronic signature(approximately 1,000 rubles).

The tax office will register you as an individual entrepreneur within 3 working days after receiving the documents. If there are grounds for refusal or errors in the application, registration will be refused and you will have to submit the documents again. You will have three months to resubmit your documents without paying the state fee again. If you do not meet this deadline or make a mistake again, you will have to pay the fee.

Where an individual entrepreneur can do business

Anywhere in Russia, regardless of where it is registered.

An individual entrepreneur always registers at the place of registration and registers with the local tax office, to which the address of his registration belongs. He will have to pay taxes and submit reports to this very inspectorate, regardless of where he conducts his business.

For example, if you are registered in St. Petersburg, and your business is in Kazan and Perm, you will pay and report to the St. Petersburg IFTS.

The exception is business on UTII and PSN. These are special tax regimes, which we will discuss below. If an individual entrepreneur applies these special regimes, he must pay and report to the tax office at the place of business (with some exceptions).

What taxes does an individual entrepreneur pay

It all depends on which taxation system the individual entrepreneur has chosen.

For small businesses in Russia, there are 3 preferential tax regimes that allow individual entrepreneurs to reduce the tax burden and the volume of reporting.

STS - simplified taxation system

The most popular mode among individual entrepreneurs, very simple and beneficial.

By choosing this mode, you will pay taxes according to one of the options:

6% from all received income;
15% from the difference between income and expenses;

and at the same time you will be exempt from personal income tax, property tax (which you use in entrepreneurial activity) and VAT.

The object of taxation - "Income" or "Income minus expenses" you choose yourself and indicate this in the application. It will be possible to change the object only from the beginning of the next calendar year.

Reporting on the STS is just one declaration per year.

To start applying the simplified tax system from the first day of work, you need to send a notification to the Federal Tax Service Inspectorate along with registration documents or within 30 days after registration. Do not meet this deadline - you can switch to the simplified tax system only from the beginning of the next calendar year.

In detail about what a simplified taxation system is, under what conditions individual entrepreneurs can apply it, how to pay tax and report, we have described in this article.

UTII - unified tax on imputed income

It also provides for the exemption of individual entrepreneurs from personal income tax, property tax and VAT.

It can be applied only for certain types of activities and only in those regions where this regime was introduced by local authorities. To find out if UTII is valid in your region, contact your local IFTS.

By choosing this mode, you will pay taxes not on the actual income, but on the estimated one. For each type of activity in the Tax Code, the basic profitability is prescribed, on the basis of which the tax is calculated taking into account the coefficients and physical indicators. How much you actually earn from this activity - more or less - will not be of interest to the tax office.

You need to submit reports on UTII every quarter.

An individual entrepreneur can transfer a business to UTII at any time. To do this, you need to send an application to the tax office that relates to the address of doing business (or to the IFTS at the place of registration for some types of activities).

OSNO - general taxation system

If you do not switch to any of the listed special modes, you will automatically be enrolled in OSNO - common system taxation. This means that you will be required to pay personal income tax on business income, property tax and VAT.

All this involves a lot of work on accounting and reporting, so before deciding to work for OSNO, make sure that you cannot use one of the special modes, or that OSNO is more profitable for you.

Other taxes of individual entrepreneurs

All other taxes (transport, land, water, etc.) you will have to pay only if there is an appropriate object of taxation. This does not depend on the applied tax regime.

Individual entrepreneur insurance premiums

In addition to taxes, all sole proprietors are required to pay insurance premiums for two types of insurance: pension and medical.

Contributions consist of two parts: fixed and additional.

Fixed insurance premiums for individual entrepreneurs

This is a fixed amount that every registered entrepreneur must pay to the IFTS within a year.

In 2018, it is 32,385 rubles, of which 26,545 rubles for pension insurance and 5,840 for medical insurance. The amount is indexed every year.

This amount does not depend on the entrepreneur's income, or on the applied taxation regime, or on whether the entrepreneur runs a business at all or is simply listed as an individual entrepreneur. From January 1 to December 31 of the reporting year, a fixed amount must be paid, in installments or in full.

It is possible to reduce the fixed payment only in one case - if the entrepreneur was in the status of an individual entrepreneur for an incomplete year, that is, either registered an individual entrepreneur in the current year, or, on the contrary, was deregistered. Then the fixed insurance premiums are calculated in proportion to the time that the businessman was in the status of an individual entrepreneur.

The Tax Code provides for only a few cases when an individual entrepreneur may not pay fixed contributions if he has not been in business. This is caring for a child up to one and a half years old or a disabled person, military service, departure to another country with a diplomat spouse or to a remote area with a military spouse.

Additional insurance premiums for individual entrepreneurs

This part of the contributions depends on income. If an individual entrepreneur earned more than 300 thousand rubles in a year, he must additionally transfer 1% to the budget from the amount of excess. For this, 6 months are allotted after the end of the reporting year.

Reduction of tax on insurance premiums

At the expense of insurance premiums, you can reduce payments for taxes: STS, UTII, ESHN or personal income tax. Entrepreneurs who earn up to 500 thousand rubles may thus not pay tax at all, because it will be "covered" by insurance premiums.

The procedure for reducing taxes on contributions depends on the applicable tax regime and on whether the entrepreneur has employees.

How to withdraw profit

Entrepreneurs have a big advantage over organizations. They can freely withdraw profits at any time and in any quantity. All the money that is on the account of the individual entrepreneur or in the cash desk belongs to him, he should not agree with anyone about their withdrawal from the account and pay additional taxes on the withdrawn amounts.

But be careful as According to Law 115-FZ "On Counteracting Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism", the bank can block the current account if the operation seems suspicious to them, this is now common. Do not withdraw large amounts without urgent need, give explanations to banks in time, and, if possible, pay for purchases with a corporate card.

IP liquidation

This procedure is as simple as registering. You just need to pay off tax debts, submit the missing reports, pay the state duty and fill out an application for closing the IP.

If there are employees, you must first dismiss them and deregister them in the funds.

What else do individual entrepreneurs need to know

According to the law, individual entrepreneurs have the right not to keep accounting, provided that they keep tax records.
Individual entrepreneurs are exempt from the obligation to observe cash discipline.
In order to accept payments from customers, some entrepreneurs may need an online checkout. For more information about who needs a cash register, who can do without it, and what other methods of settlements with clients can be used, see the article "How to accept money from clients."
Individual entrepreneurs face fines for failure to comply with the deadlines for payments to the budget, submission of reports and other violations. We have collected the most common violations in the article "Top 10 IP violations and the amount of fines for them."
In addition to tax reporting, entrepreneurs sometimes have to submit statistical reports if they are included in the annual sample of Rosstat.

With accounting, taxes and reports, the Internet accounting department "My business" will help you. Feel free to open an IP and register in our service. With us, you will do everything right.

Even before the start of its functioning, an individual entrepreneur must have a clear idea of what he will be doing.

This is necessary for several reasons:

for the correct assignment of an entrepreneur's occupation to a particular production group; this is the responsibility of the statistical agencies and this is necessary to ensure that the statistical reports and forecasts they provide, based on these reports, are as accurate as possible;
in order to find out, even before starting work, whether an individual entrepreneur has the right to engage in the chosen type of activity at all, whether it is necessary for this to formalize the appropriate permits or licenses.

All activities that an individual entrepreneur can engage in can be conditionally divided into four large groups.

Simple views.

This group includes almost everything that individual entrepreneurs do. Implementation is available immediately after registration and no additional permits or approvals are required. This includes almost all services that are provided to the population, and most types of production.

The main distinguishing features of ordinary activities that do not require any permits are the absence of danger to the life and health of the consumer and the absence of the need for additional education for the IP itself:

legal services, consulting, drafting documents, and so on;
accounting services, preparation and editing of accounting accounts, accounting and consulting on these issues;
services for the sale, rental of housing, exchange and so on;
services related to document management;
activities related to the manifestation of creative abilities;
road cargo transportation (except for cases when the mass of the transported cargo exceeds 3.5 tons);
work in the field of printing, advertising and publishing;
wholesale sale of goods for which there are no restrictions (for example, a ban is imposed on the sale of alcohol for an individual entrepreneur);
tutoring;
handicraft production and production of handicrafts;
other.

Types of SP occupations characterized by licensing

Before starting the activity of an individual entrepreneur, you should make sure that the intended occupation does not require a license. If, nevertheless, the planned lesson is included in the list of licensed, then you should go through the procedure for obtaining a license in order to be able to legally carry it out.

The assignment of a type of activity to a licensed one is due to high requirements for ensuring the safety of consumers, their lives, health, and the safety of property.

Obtaining a license will require an individual entrepreneur to confirm that he has the necessary means, knowledge, technologies, and so on. In any case, the intended activity (or the result of this activity) should not pose a danger to the consumer.

These include:

tourist activities;
manufacture and sale of pharmaceutical products;
transportation of goods by non-road transport;
implementation of passenger transportation by road;
other.

For a complete list of activities subject to licensing, see the authority local government issuing licenses.

Types of activities for individual entrepreneurs, characterized by prior obtaining permission or approval

These types of occupations differ from licensed ones in that it is easier to obtain a permit or coordinate an activity than it is to obtain a license. For example, a street vending permit can be easily obtained from local governments, provided that certain rules are followed.

In most cases, permission to engage in these types of activities is issued precisely in the authorities local government... Reconciliation can take place in any of the involved organizations.

What is an individual entrepreneur prohibited from doing?

According to the law, an individual entrepreneur is not entitled to carry out some classes. For example, an individual entrepreneur cannot produce and sell alcohol-containing products. It is also prohibited to manufacture any goods that can be used for both peaceful and military purposes.

An individual entrepreneur does not have the right to manufacture, process or sell products of narcotic or psychotropic action.

A complete list of prohibited activities for individual entrepreneurs is available in the registration authorities.

An individual entrepreneur should remember that it is prohibited to engage in activities that he did not indicate during registration... Therefore, we can advise him to indicate not only the types of activities that he will definitely be engaged in, but also potential ones. Registration documents allow the indication of several dozen possible types of activities. Well, of course, before specifying a particular occupation, you should decide which group it belongs to.

In accordance with Part 1 of Art. 34 of the Constitution of the Russian Federation, any citizen has the right to engage in economic activities not prohibited by law.
By virtue of the provisions of Art. Art. 2 and 23 of the Civil Code of the Russian Federation, it is not entrepreneurial activity as such that is subject to registration, but the citizens who carry it out - individual entrepreneurs.
Citizens who have received the status of an individual entrepreneur in the prescribed manner have the right to engage in any type of activity, except for those prohibited by law.

There are types of entrepreneurial activities, the commencement of which must be notified to the authorized executive body. The list of these types is given in clause 2 of Art. eight Federal law N 294-FZ. The procedure for notifying federal executive bodies (their territorial subdivisions) of the start of implementation certain types activities, as well as a list of works (services) performed (provided) in the implementation of these types of activities are given in the Decree of the Government of the Russian Federation N 584.

In order to exclude individual entrepreneurs from carrying out certain types of activities, as a rule, a licensing mechanism is used. The list of licensed activities is given in Art. 17 of the Federal Law N 128-FZ.

In some cases, restrictions on the activities of individual entrepreneurs are directly spelled out in the laws governing relations in some sectors of the economy.
For clarity, we give in the table a list of activities that individual entrepreneurs are not entitled to engage in.

Kind of activity	Basis for prohibition
Alcohol production, wholesale and retail alcohol	Clause 1 of Art. 16, clauses 5, 10, Art. 18 Federal Law N 171-FZ
Activities in the field of aviation technology (development, production, repair, testing)	Resolution of the Government of the Russian Federation of May 27, 2002 N 346
Activities in the field of weapons and military equipment (development, production, repair, disposal)	Resolution of the Government of the Russian Federation of November 26, 2008 N 889
Activities in the field of production of weapons and ammunition	Resolution of the Government of the Russian Federation of November 26, 2008 N 890
Trade in arms and ammunition	Article 18 of the Federal Law of 13.12.1996 N 150-FZ "On Weapons", Decree of the Government of the Russian Federation of 30.06.2010 N 482
Ammunition production and disposal activities	Resolution of the Government of the Russian Federation of November 26, 2008 N 891
Activities in the field of production, storage, use and distribution of industrial explosives	Resolution of the Government of the Russian Federation of 04.16.2008 N 279
Production of pyrotechnics and distribution of class IV and V pyrotechnics	Resolution of the Government of the Russian Federation of June 26, 2002 N 467
Manufacturing of medicines	Resolution of the Government of the Russian Federation of 03.09.2010 N 684
Activities related to the circulation of narcotic drugs and psychotropic drugs	Federal Law N 3-FZ, Resolutions of the Government of the Russian Federation of 04.11.2006 N 648, of 07.04.2008 N 249
Activities related to the employment of citizens of the Russian Federation outside the country	Resolution of the Government of the Russian Federation of December 23, 2006 N 797
Activities for the organization and conduct of gambling	Clause 1 of Art. 6 of the Federal Law N 244-FZ, Resolution of the Government of the Russian Federation of 17.07.2007 N 451
Private (non-state) security activities	Article 11 of the Law of the Russian Federation N 2487-1
Activities in the securities market (brokerage, dealer activities, management securities etc.)	Chapter 2 of Federal Law N 39-FZ
Activities of non-state insurance funds	Federal Law N 75-FZ
The activities of investment funds, mutual investment funds, as well as activities for the management of these funds	Federal Law N 156-FZ
Activities related to the conduct of industrial safety examinations	Resolution of the Government of the Russian Federation of June 22, 2006 N 389
Space activity	Resolution of the Government of the Russian Federation of June 30, 2006 N 403
Activities for the sale and transmission of electrical energy	Resolution of the Government of the Russian Federation of August 31, 2006 N 530

If individual entrepreneurs have doubts about the possibility of carrying out a particular licensed type of activity, they should contact federal bodies the executive branch responsible for licensing. A complete list of these bodies is given in the Decree of the Government of the Russian Federation N 45. This document approved the List of types of activities, licensing of which is carried out by the executive authorities of the constituent entities of the Russian Federation.

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