What types of entrepreneurial activities can you do. Is foreign economic activity possible? They include

Activities that regularly generate profit 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 of the 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 inspectorate 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 can legally accept money from clients to your current account and not be afraid of fines from the tax office.

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 a package of documents to the tax office:

Application form P21001.
A receipt for payment of the state duty (800 rubles). From 2019, when filing registration documents in electronic form, the fee will not need to be paid.
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 an electronic signature (about 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, your registration will be refused and you will have to submit your 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 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 business) 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 using the simplified tax system from the very 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 USN 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 has been 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, then you will automatically be enrolled in OSNO - the general taxation system. 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 on 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.

IP insurance premiums

In addition to taxes, all individual entrepreneurs 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 taxation regime applied, 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 parts 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 tax payments: 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 to withdraw them 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 missing reports, pay a state duty and fill out an application for closing an individual entrepreneur.

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 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 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 meet 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 "My business" will help you. Feel free to open an IP and register in our service. With us you will do everything right.

Is the foreign economic activity of an individual entrepreneur possible? Many domestic entrepreneurs are interested in this issue. In many ways, commercial activity is associated with the supply of products from the manufacturer to the consumer. This also applies to individual entrepreneurs, whose activities involve the manufacture of various goods suitable for sale on the territory of our homeland, as well as for export to the countries of near and far abroad, since for the normal development of business it is necessary to look for additional sales opportunities.

But here the question arises: can an individual entrepreneur conduct foreign economic activity? Dealing with this dilemma requires learning as much information as possible about this type of service. Therefore, we will further analyze this issue in detail.

Individual entrepreneur and foreign economic activity

Can an individual entrepreneur engage in foreign economic activity? In connection with the desire of the majority of citizens to open their own business and start doing business in the legal framework of our state, many provisions have appeared that are aimed at creating favorable conditions for this. Particularly much attention was paid to representatives of small business, since it is very difficult to effectively develop the chosen commercial direction in the presence of not too large initial capital.

Several fairly convenient taxation systems have been developed that allow not only to reduce interest rates, but also to get rid of the need to pay a whole range of all kinds of taxes that are mandatory for owners of larger organizations. In addition, we were given the opportunity to engage in various types of trade on the territory of the state, and, subject to the availability of certain documents, to supply our products outside its borders.

This made it possible to significantly expand the range of opportunities for individual entrepreneurs who are engaged in the supply of agricultural products, the manufacture of souvenirs, carry out the transportation of goods from neighboring countries with subsequent sale in Russia.

In addition, this way of doing business is suitable for all taxation systems that are provided for individual entrepreneurs by current legislation. In its provisions there is also foreign economic activity.

An individual entrepreneur has the right to conduct business relations with foreign partners, providing the services they need or delivering their products to their trading areas. The implementation of this procedure is detailed in Article 10 of the Federal Law "On the Foundations of State Regulation of Foreign Trade Activity".

It says that any citizen of the country has the right to engage in foreign economic activity if there is appropriate registration in one of the federal districts or entities that have issued a permit to engage in entrepreneurial activity in accordance with the regulatory legal framework of the state.

This gives the right to carry out export transportation to most countries of the world, and, if desired, to carry out the supply of imported products. At the same time, if an individual entrepreneur is a VAT (additional value tax) payer, then, in accordance with the law, its reimbursement is carried out by state financial structures in the volumes and terms provided for by the current regulatory legal documents.

Back to the table of contents

Foreign economic activity for individual entrepreneurs

The basic rules of this type of commercial activity are to conduct a transaction with representatives of a foreign company, while observing the terms of the drawn up agreement and taking into account the requirements of the legal acts of both parties.

As for the economic feasibility of carrying out this operation for an individual entrepreneur, this definition implies compliance with several main provisions, which include the following:

Such a transaction is based on the principle of absolute self-financing and self-sufficiency, including when performing foreign exchange transactions. The export-import agreement is based on the principle of cost accounting.
The volume of the deal must be based on the resources at our disposal. These may well include material, intellectual and currency capabilities.
Before carrying out such a transaction, it is necessary to make a complete and thorough analysis of the conditions that the market offers today, take into account the peculiarities of other offers and carry out a feasibility study. This will avoid the occurrence of unforeseen situations associated with risks.
A transaction involving contact with companies located outside of our country must be carried out in compliance with bilateral state agreements, international laws and regulations that apply to all parties to this process.

In most cases, doing business with other countries for small business representatives is associated with a significant number of risky situations in which there is a risk of losing profit from the transaction. This may be due to the legislative characteristics of the country in which the partner is located. Therefore, most businessmen prefer to contact law firms specializing in international law and providing their services when concluding transactions.

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, not entrepreneurial activity as such 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 kind of activity, except for those prohibited by law.

There are types of entrepreneurial activities, the start of which must be notified to the authorized executive body. The list of these types is given in paragraph 2 of Art. 8 Federal Law N 294-FZ. The procedure for notifying federal executive bodies (their territorial divisions) of the beginning of certain types of 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 Federal Law N 128-FZ.

In some cases, restrictions on the activities of individual entrepreneurs are directly prescribed 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 trade in alcohol	Clause 1 of Art. 16, clauses 5, 10, Art. 18 of the 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 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", Resolution of the Government of the Russian Federation of 30.06.2010 N 482
Activities in the field of production and disposal of ammunition	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 Russian citizens 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 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, securities management, 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 expertise	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
Electricity sales and transmission activities	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 this or that licensed type of activity, they should contact the federal executive authorities that carry out licensing for explanations. A complete list of these bodies is given in the Decree of the Government of the Russian Federation No. 45. This document approved the List of types of activities licensed by the executive authorities of the constituent entities of the Russian Federation.

PS Consultant Plus

Having made the decision to start an individual business, the first thing to do is decide on the type of activity (VD)bringing maximum profit. The chosen occupation requires compliance relevant requirements.

In some cases, IP registration may not be enough, and the organization of a legal entity will be required. Also, an indication of the type of activity in accordance with the all-Russian classifier is necessary at the time of registration of a business with the Federal Tax Service.

It is better to choose the appropriate directions at the very beginning, before starting work, so as not to waste time on making changes in the future.

Main and additional

Russian legislation the number of types of activities of individual entrepreneurs not limited... When registering and registering for tax accounting, you must indicate one main type, the rest will be considered additional.

The allocation of the main PD also requires statistics for a more convenient IP classification. In addition, the selected code is important for the Social Insurance Fund, since it determines the rate of injury.

There is no obligation in reality to deal with all of these areas. But the entrepreneur is not entitled to carry out activities, information about which is not listed in the register.

When replenishing the list, it is important to consider that some activities are possible only with the permission of special services or with a license... If there is no actual work on them, such types do not need to be indicated.

You can switch from one registered view to another. It is not necessary to always stick to the main activity. Temporary suspension of work on the main type is not prohibited either.

Advertising services.
Consulting and legal support.
Publishing and printing.
Organization of entertainment events.
Staff recruitment.
Wholesale trade.
Various types of creative activities.
Transportation using light vehicles.
Retail trade in certain types of goods.

Requiring approval and permission

In some areas of business, in order to get started, you must first obtain permission from a number of regulatory authoritiesthat check the safety level of workplaces, the likelihood of harm to employees and consumers.

The technical condition of the premises and the execution of sanitary standards are subject to control. Business start-up permit issues related service: sanitary and epidemiological, fire inspection, Ministry of Emergency Situations, city administration, city planning and architecture department, etc.

Until they are ready from all the necessary regulatory organizations, the SP cannot start work.

The group of activities requiring permission and approval includes such directions, as:

Retail trade in food products.
Organization of catering (cafes, restaurants, bars, canteens, etc.).
Food production (bakery, sausage shop, smokehouse, etc.)
Manufacturing of consumer goods.
Entertainment services that involve the possibility of injury (shooting range, paintball club).
Beauty services, hairdressing salons, manicure rooms, SPA salons and other beauty services.

Licensed

There are VDs that can be dealt with only after receiving the appropriate license... Activities subject to licensing are controlled by federal laws.

To obtain a license, you need to complete set of conditionsconcerning the parameters of the premises used, technical equipment, the availability of the necessary documents, the level of qualifications of the performers.

The list of all types of activities available for an individual entrepreneur, for which a license is required, consists of 50 items.

They include:

Private security, search service.
Transportation of passengers.
Manufacturing of some medicines and medical equipment.
Medical activity.
Services in the field of education.
Activities related to hydrometeorology or geophysics.
Work related to military or aviation technology.
Activities involving storage, transportation and use of fire hazardous and chemical agents.
Retail trade in excise goods (alcohol, tobacco).

Forbidden

For certain types of work for individual entrepreneurs it costs ban... These include the military and chemical industries, economic and financial activities, as well as anything that can threaten people's lives.

If an entrepreneur wants to work in any of the listed areas, it is necessary to organize a legal entity that has a different list of powers and obligations, in contrast to an individual entrepreneur.

Production and wholesale of alcohol.
Distribution of weapons and ammunition (cartridges, spare parts).
Creation, testing and repair of military equipment.
Activities in the field of space exploration.
Manufacturing and storage of explosives.
Selling electricity.
Activities related to narcotic substances.
Organization of non-state pension and mutual investment funds.
Activities in the banking sector.
Everything related to gambling.
Media on television and radio.
Passenger and cargo transportation using air transport.
Environmentally damaging industry.

How to add types of IP activities, you can find out in this video.

How to choose OKVED and indicate correctly in 2018

To, you need to contact the Federal Tax Service. What the entrepreneur plans to do is indicated in the application using the appropriate codes from the All-Russian Classifier of Economic Activities (OKVED). For the initial registration, the presence of the code of one main VD is required, but it is better to immediately enter additional ones.

Since 2018, an updated classifier has been in effect, therefore, from January 1, the activity codes must be taken from it. The classifier is structured by sectors of the economy, each section is located under a certain Latin letter.

The code itself is compiled from 6 numbers... The first two denote the class to which the activity belongs, the next two define the group, the rest - the subgroup and type. In the application, it is enough to indicate the first 4 digits of the selected code, then specific directions included in one group will automatically be included.

In the future, the entrepreneur can replace or add new OKVED codes. To do this, you need to apply again to the tax office, making changes to the types of activities does not require payment of state duty.

Responsibility

An individual entrepreneur is responsible for the timeliness and accuracy of the mandatory information provided about the individual entrepreneur in the Federal Tax Service. OKVED codes refer to mandatory information.

If an entrepreneur is engaged in activities, information about which is not recorded in the USRIP regarding this individual entrepreneur, the data about him is not reliable. Or if the beginning of this activity occurred before the corresponding change was made to the register, the data on the individual entrepreneur was untimely entered.

According to the law, the registration of changes is given three days... For such violations, the sole proprietor faces only an administrative fine of 5,000 rubles. There are no other measures in relation to entrepreneurs engaged in work not specified in the registration documents.

But non-compliance with the requirements of the regulatory authorities in the case of certain types of activities is issued severe fines and possible suspension of work until violations are eliminated. The absence of a compulsory license in general means the illegality of the work and may threaten with criminal liability.

Popular business

Since an individual entrepreneur, unlike legal entities, bears full financial responsibility with your personal property, entrepreneurs who have chosen this form of organizing their business are trying to choose the type of activity that will require the minimum investment.

Lending and investments are not available for individual entrepreneurs. Complex production requires expensive equipment, higher requirements for the premises, for the level of special training of personnel, and strict safety rules.

Therefore, most often entrepreneurs start with retail trade, provision of consumer services and small-scale production.

In the wake of propaganda for import substitution, it has become popular to open small shops offering farm products.
Bread is always the most demanded product, so there are private bakeries and pastry shops in all cities.
Today, a huge number of goods can be bought online. The most favorable prices for those who buy, albeit in small, but in bulk. This allows you to make the resale profitable. Retail trade in non-food products is the most common type of activity among individual entrepreneurs.
More and more often people are ready to pay for comfort; most city dwellers no longer rely on their own strength in many everyday situations. Hence the growing interest of entrepreneurs in the provision of services such as repair and cleaning of premises, installation of furniture and equipment, delivery of goods, etc.

Since the opening of an individual entrepreneur, many are just starting to do business. Perhaps the main task of a novice entrepreneur is to choose the right type of activity. The law allows you to try your hand in different areas without wasting time on numerous re-registrations.

Each businessman, in turn, must take a responsible approach to the issue of obtaining the necessary permits, timely payment of taxes and reporting.

The selection of activities is described in this video.

Wanting to enter individual entrepreneurship, a person asks the question - which individual entrepreneur is better to open for beginners, how to do it with minimal investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it right, take into account all the nuances so that the business develops and brings satisfaction along with a stable income.

There are several main directions in which a beginner individual entrepreneur can develop:

production of goods;
provision of services;
mediation;
work related to the possession of information;
sometimes business is based on partnerships.

The first type of questions does not raise questions - an individual entrepreneur is engaged in the production of some goods, household or food, and sells it to customers. Provision of services is also a rather simple thing: the future entrepreneur offers himself as a performer. For example, a person with knowledge of electrical engineering makes minor home repairs, a carpenter fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.

Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - purchasing goods at a bargain price and selling them at a profit for themselves. Subtype - a situation when a person brings a seller and a buyer together, receiving an intermediary percentage from this. The skill of successful sales is critical here.

Business for individual entrepreneurs in the information field looks attractive today. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, teach courses, help in writing works. Any expert knowledge becomes a means of earning if you find those in need of this information.

Partnerships are an interesting type of business. For example, there have been cases where large corporations have turned to so-called problem solving specialists to solve complex issues. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find an original way out of the crisis. An illustrative example is when a large manufacturer of sports shoes could not defeat the theft of products by employees. The invited specialist offered a simple solution: to spread the production of the left-hand sneakers to a separate factory, to another region. An individual entrepreneur can offer ideas to the management of a partner firm, receiving benefits.

An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to the Civil Code, there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them concern types of business that are acceptable for individual entrepreneurs.

Classification by law:

Prohibited Activities.
Requiring permission.
Licensed.
Normal - that is, carried out without restrictions and prohibitions.

Let's consider them in order.

It is important to understand: the work of individual entrepreneurs is regulated by law. It spelled out the requirements and obligations of the individual entrepreneur, as well as the permitted areas of activity.

Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The "forbidden" list of businesses also includes the military industry, the production of chemicals and certain branches of the financial and economic sphere.

SP cannot:

distribute and produce alcoholic products;
trade in weapons, cartridges, weapon parts;
to generate explosives, pyrotechnics and store them;
work in the space industry;
broadcast on television and radio channels;
open mutual funds and private pension funds - non-state-owned pension funds;
work with drugs, psychotropic substances;
carry out activities in the field of work of Russians outside the country;
engage in air transportation;
sell electricity;
open a gambling business (including lotteries);
to open an enterprise that actively affects the environment;
develop, test and repair military equipment.

The above list of businesses is incomplete, there are about 40 positions in total. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea, or formalize himself as a legal entity.

With permission

Some (IA) need to obtain a business permit from supervisory authorities when it is required to ensure the safety of the enterprise, employees and customers. The list of them is quite large, it includes items such as catering services and the sale of food products, beauty salons, entertainment services, etc.

To engage in them, the individual entrepreneur must obtain an appropriate license.

Today the list contains about 50 items, the main ones are:

services in the field of education (except for tutoring);
passenger transportation, with few exceptions to the rule;
operations with military and aircraft;
medical services, manufacture and sale of drugs and medical equipment;
business that has little impact on the environment;
private investigation and security;
use and storage of fire and explosive substances, chemicals.

To practice them, a special room must be equipped with appropriate equipment, documentation must be prepared and a license obtained.

They are safe for people, and the entrepreneur is not obliged to meet any business requirements for these VDs. You can start working immediately after registering with the supervisory authorities.

Most of the areas of interest to individual entrepreneurs belong to ordinary VD:

The individual entrepreneur can change the VD at will. All that is needed is to enter the relevant data into the USRIP through the tax office, by submitting an application there with the changed code (codes) of business activities. During registration and subsequent changes, several codes can be specified, there is no official restriction. However, there is a recommendation - up to 30 HP.

When starting a business, it is important not to be mistaken with the taxation system.

An entrepreneur, no matter how he is engaged in internal affairs, interacts with the tax office. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if an individual entrepreneur hires employees, the choice will affect the tariffication of payments to the Social Insurance Fund and the Pension Fund of the Russian Federation. It is advisable to choose the best type of system for a beginner individual entrepreneur in advance, at the stage of business planning.

Our state is trying to ease tax conditions for entrepreneurs by offering businesses a differentiated system of rates.

In 2017, there are several forms of taxation for individual entrepreneurs:

suitable for any individual entrepreneur;
tax is levied on personal income, value added and the average annual value of the property;
the tax rate on individual lines is 13-30%, VAT - 0-18%, on property - up to 2%;
reporting is submitted in the form 3-NDFL and 4-NDFL.

divided into two types - "income" and "income minus expenses";
an individual entrepreneur with up to 100 employees is suitable. and incomes up to 150 million rubles per year;
under the “income” system, the rate is 6% (with the possibility of lowering it by the regional authorities);
for “income minus expenses” the rate is 5-15%, also at the discretion of the local authorities;
the report is submitted in the form of an annual declaration, taxes are paid quarterly in the form of an advance, and the final calculation is carried out at the end of the year.

using it, you can open and run an individual entrepreneur with up to 100 employees working in trade or services (local authorities can expand this area or completely abolish the tax regime);
imputed (i.e., expected to be received) income is taxed;
rate 7.5-15%;
reporting in the form of a quarterly tax return, every 3 months. a fixed amount is paid.

individual entrepreneurs have no more than 15 employees, and incomes up to 60 million / year;
potential income established by local laws is taxed;
rate 6% (from 0 for Sevastopol and Crimea);
the declaration is not submitted. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of features in the conditions. Some involve tax breaks.

The individual entrepreneur has the right to choose the most profitable system for himself.

So, OSNO is good for everyone. According to the STS, it is impossible to engage in some VDs - insurance, banking, production of excisable goods, etc. (all VDs are specified in the Tax Code, article 346.12). UTII is mainly suitable for commercial individual entrepreneurs and the service sector. In addition, in Moscow, for example, UTII is not valid, and in the regions it will be canceled by 2021.

PSN is similar to UTII, but it is suitable for a narrow circle of VD, in addition, for each type of business you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the unified agricultural tax, it is only suitable for agricultural producers. If you open a manufacturing facility, you cannot use the system. Under the Unified Agricultural Tax, an individual entrepreneur is obliged to engage only in agricultural production, which must generate 70 percent of income.

Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the conditions:

work in the social sphere, science or industry;
registration of an entrepreneur after the adoption of the law on zero tax for local businesses.

The same goes for PSN.

If an individual entrepreneur has involved different PDs, taxation is combined. For example, production works according to OSNO, and trade - according to UTII. And income from renting out living space and tutoring is suitable for PSN.

There is a simple algorithm of actions for choosing a business unit:

Among the ideas of an individual entrepreneur, business ideas are different.

Popular options in 2017:

Of course, this is not a complete list of possible VDs that an individual entrepreneur can deal with. It is enough to look around, and you will surely find an interesting idea for selling a product or providing a demanded service.

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