Can the SP be engaged in production. Can a Sole Proprietor engage in multiple activities? Foreign economic activity for individual entrepreneurs

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

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

However, legal boundaries have been established 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:

Activities of investment funds;

Activities for the management of investment funds, mutual investment 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 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 equipment, including dual-purpose aviation equipment;

Production of aviation equipment, including dual-purpose aviation equipment;

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

Testing of aviation equipment, including dual-purpose aviation equipment;

Activities related to ensuring aviation security;

Passenger and freight transportation air transport.

10. Space activities;

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

weapons development and military equipment;

Production of weapons and military equipment;

Repair of weapons and military equipment;

Utilization of weapons and military equipment;

Trade in weapons and military equipment;

Manufacture of weapons and main parts of firearms;

Manufacture of cartridges for weapons and components of cartridges;

Trade in weapons and essential parts of firearms;

Trade in ammunition for weapons;

Exhibiting weapons, main parts of firearms, ammunition for weapons;

Collecting weapons, basic parts of firearms, ammunition for weapons;

Development and production of ammunition and their components;

Disposal of ammunition and its components;

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

Production of explosive materials for industrial use;

Storage of explosive materials for industrial use;

Application of explosive materials for industrial use;

Distribution of industrial explosive materials;

Production 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;

An activity that regularly makes a profit is considered entrepreneurial. If you engage in such activities without registering an individual entrepreneur and not paying 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 ranges 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 production products.

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 customers 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 countering the legalization (laundering) of proceeds from crime and the financing of terrorism."

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

IP registration

The procedure is quite simple, unlike 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.
Receipt of payment of state duty (800 rubles). Since 2019, when submitting registration documents to in electronic format duty will not need to be paid.
Passport copy.
Application for the use of the simplified taxation system (if it is planned to apply this regime).

A package of documents can be taken to the tax office in person, sent through a representative, sent by mail or sent electronically. You can send documents in electronic form directly through the website of the Federal Tax Service, 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, you will be denied registration, and you will have to resubmit the documents. You will have three months to resubmit the documents without paying the state fee again. If you do not meet this deadline or make a mistake again, you will have to pay a fee.

Where can an individual do business?

Anywhere in Russia, regardless of where it is registered.

An individual entrepreneur is always registered at the place of registration and is registered with the local tax office, to which the address of his registration belongs. He will have to pay taxes and submit reports to this inspection, 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 taxation 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 a sole proprietor pay?

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

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

USN - simplified taxation system

The most popular mode among individual entrepreneurs very simple and profitable.

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

6% of all income received;
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 simplified tax system is only 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 IFTS 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.

We described in detail what a simplified taxation system is, on what conditions it can be applied by individual entrepreneurs, how to pay tax and report, in this article.

UTII - single tax on imputed income

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

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

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

UTII reports must be submitted 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 refers to the address of the business (or to the IFTS at the place of residence 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 listed on the 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 accounting and reporting work, 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 IP taxes

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

IP insurance premiums

In addition to taxes, all individual entrepreneurs are required to pay insurance premiums into two types of insurance: pension and medical.

Contributions consist of two parts: fixed and additional.

Fixed insurance premiums

This is a fixed amount that each registered entrepreneur must pay to the IFTS during the year.

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

This amount does not depend on the income of the entrepreneur, or on the applicable taxation regime, or on whether the entrepreneur conducts business at all or simply has the status of an individual entrepreneur. From January 1 to December 31 of the reporting year, a fixed amount must be paid, in parts or in full.

Decrease fixed payment is possible only in one case - if the entrepreneur was in the status of an individual entrepreneur for an incomplete year, that is, he either registered an individual entrepreneur in the current year, or vice versa, deregistered. Then 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 did not conduct business. This is caring for a child under 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

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

Reducing tax on insurance premiums

Due to insurance premiums, you can reduce tax payments: simplified tax system, UTII, ESHN or personal income tax. Entrepreneurs who earn up to 500 thousand rubles can 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 taxation regime and on whether the entrepreneur has employees.

How to withdraw profit

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

But be careful, because according to the law 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism", a bank can block a current account if the operation seems suspicious to them, this is now very common. Do not withdraw large amounts without urgent need, give clarifications to banks in time, and, if possible, pay for purchases with a corporate card.

IP liquidation

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

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

What else do entrepreneurs need to know?

According to the law, individual entrepreneurs have the right not to keep accounting records, provided that they keep tax records.
Individual entrepreneurs are exempted 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 desk, who can do without it, and what other methods of settlements with customers can be used, read the article "How to accept money from customers".
For non-compliance with the terms of payments to the budget, submission of reports and other violations, individual entrepreneurs face fines. 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 are sometimes required to submit statistical reports if they fall into the annual sample of Rosstat.

Accounting, taxes and reports will help you online accounting "My business". 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, the IP must clearly understand what it will do.

This is necessary for several reasons:

for the correct attribution of the occupation of the entrepreneur to one or another group of production; this is the responsibility of statistical agencies and is necessary to ensure that the statistical reports they provide and the forecasts derived from these reports are as accurate as possible;
in order to find out even before the start of work whether the individual entrepreneur has the right to engage in the chosen type of activity at all, whether it is necessary to formalize the relevant permits or licenses.

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

Simple views.

This group includes almost everything that IP is engaged in. Implementation is available immediately after registration and no additional permissions or approvals are required. This includes almost all services that are provided to the population, and most types of industries.

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 documentation management;
activities related to the manifestation of creative abilities;
road freight transportation (except for cases when the weight of the transported cargo exceeds 3.5 tons);
work in the field of printing, advertising and publishing;
wholesale sales of goods for which there are no restrictions (for example, a ban is imposed on the sale of alcohol for individual entrepreneurs);
tutoring;
handicraft production and production of handicrafts;
other.

Types of IP occupations characterized by licensing

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

Classification of the type of activity as a licensed one is due to high requirements for ensuring the safety of consumers, their life, health, and 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) must not pose a risk to the consumer.

These include:

tourism activities;
production and sale of pharmacological goods;
transportation of goods by non-automobile transport;
the implementation of passenger transportation by road;
other.

A full list of occupations that are subject to licensing can be found at local government responsible for issuing licenses.

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

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

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

What are the sole proprietorships prohibited from doing?

Certain occupations are not legally permitted for individual entrepreneurs to carry out. 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 is not entitled to manufacture, process or sell products of narcotic or psychotropic action.

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

Sole proprietors should remember that it is forbidden to engage in activities that he did not indicate during registration. Therefore, you can advise him to indicate not only those types of activities that he will definitely be engaged in, but also potential ones. Registration documents allow the indication of several dozens of possible types of activity. Well, of course, before indicating this or that 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 accordance with the established procedure have the right to engage in any type of activity, with the exception of those prohibited by law.

There are types of entrepreneurial activity, on the beginning of which it is necessary to notify the authorized executive body. The list of these species is given in paragraph 2 of Art. 8 federal law N 294-FZ. The procedure for notifying federal executive authorities (their territorial subdivisions) of the commencement of implementation certain types activities, as well as a list of works (services) performed (rendered) in the implementation of these types of activities, are given in 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 prescribed in the laws governing relations in certain sectors of the economy.
For clarity, we present in the table a list of activities that individual entrepreneurs are not entitled to engage in.

Kind of activity	Grounds for the ban
Alcohol production, wholesale and retail alcohol	Paragraph 1 of Art. 16, pp. 5, 10 art. 18 Federal Law N 171-FZ
Activities in the field of aviation technology (development, production, repair, testing)	Decree 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)	Decree of the Government of the Russian Federation of November 26, 2008 N 889
Activities in the field of production of weapons and ammunition	Decree of the Government of the Russian Federation of November 26, 2008 N 890
Trading in weapons and ammunition	Article 18 of the Federal Law of December 13, 1996 N 150-FZ "On Weapons", Decree of the Government of the Russian Federation of June 30, 2010 N 482
Activities in the field of production and disposal of ammunition	Decree of the Government of the Russian Federation of November 26, 2008 N 891
Activities in the field of production, storage, use and distribution of explosive materials for industrial use	Decree of the Government of the Russian Federation of April 16, 2008 N 279
Production of pyrotechnics and distribution of class IV and V pyrotechnic products	Decree of the Government of the Russian Federation of June 26, 2002 N 467
Production of medicines	Decree 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, Decrees 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	Decree of the Government of the Russian Federation of December 23, 2006 N 797
Activities for the organization and conduct of gambling	Paragraph 1 of Art. 6 of Federal Law N 244-FZ, Decree of the Government of the Russian Federation of July 17, 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
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 examination of industrial safety	Decree of the Government of the Russian Federation of June 22, 2006 N 389
space activities	Decree of the Government of the Russian Federation of June 30, 2006 N 403
Activities for the sale and transmission of electrical energy	Decree of the Government of the Russian Federation of August 31, 2006 N 530

If individual entrepreneurs have doubts about the possibility of carrying out one or another licensed type of activity, they should seek clarification from federal authorities executive branch for licensing. A complete list of these bodies is given in Decree of the Government of the Russian Federation No. 45. This document approved the List of activities, the licensing of which is carried out by the executive authorities of the constituent entities of the Russian Federation.

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