When you need to open an IP: is it worth registering a business when running an online store, renting an apartment, fines for working without registration. Which IP is better to open for beginners IP all the nuances

Today, we are at the center of an information revolution unparalleled by mankind: the number of Internet users is 3.7 billion people and is constantly growing. At the same time, the scale of network trading is also growing. For example, it involves 90% of the villagers in southern China who present their products on various online platforms. Online trading is also of interest to Russian entrepreneurs, who often ask if it is necessary to open an IP for an online store. Let's try to understand this issue.

Selling goods through an online store implies financial benefits, regardless of whether a citizen is engaged in repurchasing goods or running an affiliate program.

According to the current legislation, in order to conduct activities in the field of Internet commerce, it is necessary to register as an individual entrepreneur or as a legal entity.

That is, an individual entrepreneur can open an online store, but activities without proper registration will be illegal.

It should be noted that, according to experts in the field of online sales, about 90% of chain stores are engaged in trade without notifying the tax authorities. However, if the authorities discover such an illegal store - and it is not difficult to find it, the person who opened it will be liable before the law.

Newcomers to the business world are also interested in whether it is necessary to issue an IP for the VKontakte online store, and the answer to this question is unambiguous: if the group created on the site with a social network account begins to consistently generate profit and performs the functions of an online store, then registration is simply necessary.

Online sales without registration

You should be aware that there are situations where the formalization of network sales is not necessary. For example, if a person sells goods or services on the Internet a couple of times a year, but these actions are not systematic: for example, they put up an unnecessary piece of furniture, an old TV or a boring coat on the site.

Another example is the sale of goods at prices below cost or purchase prices in cases where the purchased goods for some reason did not fit. In such a situation, the seller does not actually make a profit.

Both described situations do not fall under the definition of entrepreneurial activity, and, therefore, do not require official registration. However, an online store is a completely different case, it is just systematic sales at a favorable price for the seller.

Reasons entrepreneurs do not want to register

There are a number of reasons why entrepreneurs do not want to formalize their business and prefer to operate in the shadows.

The main reason, as at any time, is taxes and fees, which may well make up a significant part of the profits of a novice businessman. In 2018, a businessman will have to give at least 6% of profits to the state treasury, and sometimes more, depending on the taxation regime.

A weighty reason is also the reluctance to keep records, prepare and submit reports to various funds, tax and supervisory authorities.

Consequences of doing business without registration

Since the state is interested in the official registration of any case in order to receive funds to the treasury, the punishment for shadow entrepreneurs is noted in several regulations at once (articles of the Criminal Code, Tax Code of the Russian Federation, Code of Administrative Offenses).

According to the law, an online store without an individual entrepreneur, LLC or other method of organizing a business will entail the following sanctions:

• a fine in the amount of 500-2,000 rubles for not registering with the tax authorities;
• a fine in the amount of 2,000-2,500 rubles and confiscation of goods for lack of a license to sell (for example, tobacco products);
• punishment from 3,000 rubles in fine up to 6 months of arrest if there is income in large and especially large amounts (from 1.5 to 6 million rubles);
• a fine of up to 10% of the total income (but not more than 40 thousand rubles), if the entrepreneur's profit was recorded in the absence of registration.

It follows that the losses in the case of illegal activities may exceed the income from its conduct. It is much more profitable for an entrepreneur to formalize his business than to hide from the consequences later.

Choosing a form of ownership

It can be difficult for a novice entrepreneur to choose what is best for an online store - an individual entrepreneur or an LLC. It is unequivocally difficult to answer this, since both forms of management have their advantages and disadvantages.

An individual entrepreneur is an individual who can work without employees and independently manage the proceeds. Special taxation regimes make it easier for him to file reports and reduce the tax burden.

A limited liability company is an organization - a legal entity - to open which you need an authorized capital and at least 1 officially registered employee. As a founder, the owner of the business will receive income in the form of dividends no more than once a quarter.

IP is easier to issue, and it requires less cost. LLC sounds more solid, clients, banks and suppliers are more willing to cooperate with a legal entity. However, economists advise beginners in business to start with individual entrepreneurs, and then, if desired, change the form of management.

How to register an IP for an online store

To register an individual business, you need to go through the appropriate registration procedure with the Federal Tax Service at the place of registration or place of residence. There are several ways to open a sole proprietorship:

1. Self registration. From the point of view of specialists, this is the preferred method, since it allows the future businessman to understand the essence of the work of government bodies.
2. Registration with the help of intermediaries. Often they are law firms or multifunctional centers.
3. Online registration. This method is especially suitable for confident PC users who value their time.

The procedure for submitting documents

In order to register an IP for an online store with the Federal Tax Service, you will have to go through the necessary procedures and submit certain documents.

In particular, to register an individual entrepreneur you need:

The official one will help you to see examples of paperwork, as well as learn more about the procedure for starting a business.

Choosing a taxation system for an online store

• An important problem faced by novice businessmen is the choice of taxation regime, in connection with which they are often interested in what taxation is best for an individual entrepreneur of an online store in retail and wholesale. For entrepreneurship in this area, the following options are possible:
• general system of taxation (OSNO);
• simplified system (USN);
• patent system.

Also a convenient option is to obtain a patent for an IP online store for up to 12 months.

Document flow for individual entrepreneurs in an online store

• Opening a current account is the first problem that an individual entrepreneur will face, who has just opened his online store and started receiving orders. Briefly covering the issue, we note that the main papers in this case are:
• EGRIP record sheet;
• copy of the passport;
• if necessary, a license to operate.

The next thing that the future owner of the online store needs to pay attention to is tax reporting, the volume of which depends on the chosen tax regime.

Any individual entrepreneur is required to register with the Pension Fund and pay contributions there, which means the mandatory submission of documents to the FIU. Contributions to this fund are not tied to the taxation system.

However, there are certain benefits, for example, for people who have opened an online store, but at the same time take care of a child under 1.5 years old or a disabled person.

The owner of an online store is obliged to pay contributions and report to insurance funds, such as the mandatory medical insurance funds (FFOMS) and social insurance (FSS).

IP registration costs

To date, the cost of opening an IP varies from 800 to 5000 rubles. It all depends on what kind of additional services the entrepreneur is going to use.

The only obligatory payment is the state duty. Everything else, be it money to open an account, a notarized power of attorney, or funds to make a seal, is optional.

What are the benefits of IP

Having figured out how to open an IP for an online store, let's look at the advantages of this form of business. First of all, individual entrepreneurship does not require large financial costs at the initial stage of doing business.

Individual entrepreneurs are allowed simplified accounting. And most importantly, the entrepreneur can freely dispose of the funds in his bank account. This way of doing business is indeed preferred by first-time entrepreneurs who are planning to open their own online store.

How to open an online store: Video

At the moment, future entrepreneurs are not aware of why, before opening their own business, it is necessary to study all the tax negative consequences that may arise in this field of activity. This article provides a detailed answer to the question of whether opening an IP in 2019 is profitable, what risks the taxpayer bears in this case and how much loss he can receive.

Registration of a taxpayer as an individual entrepreneur in 2019

The very registration of a taxpayer as an individual entrepreneur carries some tax risks, so many future businessmen are thinking about whether to open an individual entrepreneur.

For example, for some time an individual entrepreneur worked in a company, and then decided to quit. But due to the absence of other counterparties, he registers as an individual entrepreneur and signs an agreement for the provision of certain services with the head of the company in which he previously worked.
However, in such a situation, the businessman does not transfer personal income tax to the budget and independently reduces the amount of insurance premiums.

Businessmen transfer to the budget a fixed amount of premiums for insurance for 1 year, regardless of the amount of income received. At the same time, businessmen do not calculate the object and the tax base for insurance premiums.

The calculation of the amount of such contributions is made on the basis of the cost of the insurance year (Federal Law of November 28, 2017 No. 212 “On insurance premiums to extra-budgetary funds”).

However, the use of reduced tariffs for insurance contributions and the non-transfer of personal income tax to the budget most often alarm the tax authorities.

The tax inspectorate classifies the income of a businessman as a salary. In this case, the court takes the side of the tax inspectorate.
But when a taxpayer conducts an official and well-formed business, tax inspectors do not have the right to accuse an individual entrepreneur of deliberately lowering taxes.

A former employee can work as an individual entrepreneur as long as he wants.

In order to prevent conflicts with tax authorities regarding the calculation of salaries instead of bonuses for doing business, individual entrepreneurs need to know several important points:

• the entrepreneur must have several potential buyers (more than one) and sign certain contracts with them;
• a businessman can not comply with the rules of the former employer's work schedule. In this case, the individual entrepreneur himself bears the costs that are associated with the business;
• his income and bonuses do not have a fixed value and depend only on the amount of work (services) provided;
• An individual entrepreneur, instead of a labor one, concludes an official contract for the provision of a contract (services) with a former employer.

In such a situation, the former employer is prohibited from massively transferring employees to individual entrepreneurs. After all, when many former employees of the company become individual entrepreneurs, they make the whole business fictitious.

Choosing an organizational and legal format in 2019

It is impossible to unequivocally name the advantages and disadvantages of individual entrepreneurs and LLCs, since the evaluation criteria depend on many factors.

The main difference in status between sole proprietorship and LLC is the personal nature of the sole proprietorship. In this case, there is a complete belonging of a certain activity to a certain person. Therefore, if a novice businessman plans to create a consortium or transfer the company under the control of heirs, then you should definitely think about creating an LLC, i.e. structure that is not bound by inextricable bonds with its founder. LLC can be sold, donated, bequeathed, etc. Moreover, with the complete departure of the founders, the LLC will still continue its life.

Weighing property risks

The property of an individual entrepreneur is not divided into production and personal, and, thus, in the event of debts, bankruptcy, etc. The individual entrepreneur will be responsible for all the property belonging to him. Closing an IP will not save the entrepreneur from debts to employees, partners and the budget.

Unlike an individual entrepreneur, the founder of an LLC, in accordance with Article 56 of the Civil Code, is not liable for the obligations of an LLC with his personal property. However, gradually LLC and IP are leveled in this regard. Thus, the concept of subsidiary liability of founders is introduced, and Art. 49 of the Tax Code (although this can be attributed to a conflict of laws) provides for the foreclosure of taxes on the personal property of the founders. Thus, in 2019, in terms of debt obligations, neither individual entrepreneurs nor LLCs have advantages over each other.

The tax burden

At first glance, it seems that in terms of taxation, IP has a number of advantages. But in fact, the figures are approximately equal.

An individual entrepreneur pays mandatory insurance premiums, even if there is no income. In 2019, the minimum amount of contributions reached 32,385 rubles. In case of downtime, the founder of the LLC does not need to pay insurance premiums for himself. That is, with a simple IP, it will definitely cost more than an LLC. But here the individual entrepreneur takes the lead, because he enjoys the right to tax holidays and additional benefits.

Registration Features

For 2019, there is no doubt that the conditions for registering an individual entrepreneur are much less laborious and more economical than the same conditions for an LLC. Only the state duty for registration with an individual entrepreneur is five times less than the state duty for an LLC.

To register an individual entrepreneur, the place of registration of the entrepreneur is sufficient. An LLC will require a legal address.

For individual entrepreneurs there are no requirements for authorized capital, while for an LLC it is 10,000 rubles.

Reporting, maintenance of production documentation, etc. for individual entrepreneurs is extremely simplified compared to the same positions for LLC.

Relations with control authorities

Everyone knows that fines for individuals can be ten times higher than fines for the same offense committed by an individual. That is, in terms of sanctioning, individual entrepreneurs have incomparable advantages.

Exit controls are much more often carried out in relation to LLC than in relation to individual entrepreneurs.

Field of activity

Of course, the choice between an LLC and an individual entrepreneur largely depends on the chosen field of activity. It is known that there are a number of business restrictions for individual entrepreneurs. For example, an individual entrepreneur does not have the right to trade in alcoholic beverages (except for beer and related products), does not have the right to provide pawnshop, microfinance, insurance, tourism, etc.

How to open: video

Tax consequences of voluntary payment of insurance premiums

In most cases, businessmen insure themselves against the occurrence of such unplanned situations as the appearance of an employee's disability or the departure of an employee on maternity leave.

However, it is unprofitable for a businessman to officially pay a sick leave to an employee.

The fact is that the monetary compensation that a businessman himself can receive, on a voluntary basis engaged in compulsory insurance of cases of temporary disability among employees, is subject to income tax (personal income tax).

According to the Ministry of Finance of the Russian Federation, a businessman must transfer personal income tax to the budget. However, in Art. 217 of the Tax Code of the Russian Federation reflects other information: personal income tax is not charged on specific types of income.

In paragraph 1 of Art. 217 of the Tax Code of the Russian Federation states that the following types of income are not subject to personal income tax:

• various benefits from the state (except for payments for temporary disability);
• unemployment compensation;
• maternity payments;
• other compensations that are paid on the basis of the current laws of the Russian Federation.

As a result, a businessman, paying voluntary insurance premiums, must transfer personal income tax to the budget.

When an individual entrepreneur does not pay this tax, he sues the inspectorate, which, for some reason, eventually charges him additional tax payments, penalties and penalties. In this regard, an entrepreneur in 2019 should not engage in compulsory insurance on his own initiative.

Choosing a counterparty

Many businessmen in the majority are not aware of the risks that arise when choosing a counterparty.

For example, an individual entrepreneur wants to quickly deliver a product, but it is not in stock. In order not to quarrel with the counterparty, the businessman is looking for a seller in the region, from whom he buys marketable products for further resale.

As a result, the IP complies with all the terms of the contract concluded with the counterparty. However, in this case, negative tax consequences are possible.

For example, the inspection may recognize that the businessman was not careful enough when choosing a counterparty. In this regard, a businessman must choose counterparties very carefully.

In order to check the counterparty, the IP must perform the following steps:

• An individual entrepreneur must demand from the counterparty photocopies of documents bearing his signature and seal (Charter, certificate of state registration, etc.);
• if in the organization of the counterparty only the head signs documents (according to the Charter), then the businessman must require the counterparty to present a certified photocopy of the protocol on his appointment and a copy of the order on taking office;
• if the head of the company signs business papers by proxy, then the businessman must require the counterparty to provide a personally certified photocopy of the power of attorney. Also, an individual entrepreneur needs to check the authority of this director;
• when a company is engaged in certain types of activities that require permission, an individual entrepreneur must require a certified photocopy of the license from the counterparty.

By the way, an individual entrepreneur can verify the information provided by the counterparty with the real data about the company (legal address, TIN, name of the organization) on the website of the Federal Tax Service of the Russian Federation http://www.nalog.ru.

If the counterparty firm enters into large transactions, then the individual entrepreneur must study the balance sheet of this organization.

At the same time, according to the current laws of the Russian Federation, the counterparty has the right to refuse to provide the individual entrepreneur with information from the balance sheet and Form No. 2 (profit and loss statement).

Also, when signing large transactions with counterparties, you can check the office of the company, the number of employees, the availability of a certificate, etc.

Risks of including special conditions in the contract

Any businessman during his activity wants to make a big profit. At the same time, he often provides potential customers with various discount coupons, bonus programs, in order to increase the number of sales. However, there is one "but".

A businessman who applies the simplified tax system (STS) in 2019, where the tax object is income minus expenses, has the right to attribute the following payments to expenses:

• bonuses that an individual entrepreneur - the seller pays to customers subject to certain conditions of the contract (for example, if the individual entrepreneur company has completed the planned volume of purchases);
• discounts, bonus promotions, customer bonuses.

In paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation reflects a list of expenses that are taken into account when establishing an object of taxation for businessmen using the simplified tax system (STS). This list of expenses is considered closed.

It should be noted that in the above list there are no expenses in the form of bonuses that are paid by the seller to customers after meeting specific contractual conditions (for example, the volume of purchases) are not included.

In this case, the individual entrepreneur does not have the right to include premiums in expenses that are taken into account when calculating the tax transferred to the budget in connection with the use of the simplified tax system (STS) (letter of the Ministry of Finance of the Russian Federation dated December 7, 2008 No. 03-11-05 / 27) .

However, at present there are 2 ways to get around this ban, which can also be used by "simplistic" businessmen with the "income" tax object:

• a businessman can reduce the price of future deliveries of marketable products in proportion to the bonus that the client received. At the same time, IP does not increase expenses, but reduces income.

In this case, the price of already sold commercial products will not change and there will be no difficulties in taking into account its cost. At the same time, the businessman does not need to amend the primary shipping documents and tax returns;

• in 2019, a businessman can re-register shipping documents. In such a situation, the money paid by the client in excess is considered an advance payment.

In Art. 346.17 of the Tax Code of the Russian Federation states that when returning an advance payment to a client, a businessman reduces income, and does not reduce the costs of a company that uses the simplified tax system.

The disadvantages of the above scheme are the following:

• 1 the method of bypassing the ban can only be used if the IP uses it in relation to those clients with whom it will continue to trade in the future;
• Method 2 is safer, but requires a lot of mental effort when working with a large number of documents.

As a result, every entrepreneur, when opening his own business, must know not only all the advantages of doing business, but also the risks that may arise due to some features of the application of the Tax Code of the Russian Federation.

After all, what is good for an entrepreneur cannot in all cases be supported by the tax inspectorate and the arbitration court. Therefore, before starting a business, a citizen of the Russian Federation needs to study all the advantages and disadvantages of using one or another special taxation regime when making various transactions.

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Received after state registration the right to conduct entrepreneurial activities. To open an individual entrepreneur, you must fill out an application P21001 and submit it to the tax office.

Step 2. Select activity codes according to OKVED

Before filling out an application for opening an IP, decide what kind of business you will do. Entrepreneurial activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, then a drop-down list will be offered to you, which will make your work on choosing codes even more convenient.

On one sheet A of the application, 57 activity codes can be indicated, and if one sheet is not enough, then it is allowed to fill in additional ones. Only those OKVED codes that contain 4 or more digits are indicated. Choose one code as the main one (the type of activity for which the main income is expected), the rest will be additional. You are not required to operate on all of the specified codes, but we recommend registering only those codes that you plan to work on. In the future, if you change the direction of the business, you can add them.

Step 3: Fill out the P21001 application

An application for the transition to the simplified tax system must be submitted within 30 days after the opening of the IP, but this can also be done when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to simplified taxation.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an IP you must have the following documents prepared:

• application for registration of an individual entrepreneur in the form P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• copy of the main identity document - 1 copy;
• notification of the transition to the simplified tax system - 2 copies, (but some IFTS require 3 copies);
• power of attorney, if the documents are submitted by an authorized person.

If the method of submitting documents is through a proxy or by mail, then the application P21001 and a copy of the passport must be notarized .

To open an IP, the following documents are additionally required:

• a copy of the RVP or residence permit document - 1 copy;
• notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where the IP is registered at your place of residence or stay, you can through the service of the Federal Tax Service . When submitting documents, you will receive a receipt from the registering authority on the acceptance of an application for creating an IP.

Step 7. After registering an IP

In 2020, it is no more than 3 working days after the submission of documents. In case of successful registration, the IFTS sends to the applicant’s e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier. You can get paper documents only at the request of the applicant at the IFTS or MFC.

Congratulations, you are now a sole trader! We hope that our step-by-step instructions for registering an IP in 2020 helped you!

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The seniority in this case will go from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.

The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.

We present you a step-by-step instruction for opening an IP from scratch.

A package of documents for opening an IP

By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and select several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.

The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail and not through a proxy), then the signature can not be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist . It will cost several hundred rubles: a quite reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:

• IP registration application;
• Copies of all pages of the passport (including empty ones);
• Copy of TIN (if any);
• Receipt for payment of contribution to the treasury, that is, state duty.

If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the corresponding application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.

IP registration application

Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.

So, the reasons for the refusal to register an IP:

• The wrong body of the IFTS was selected;
• Documents are incorrectly drawn up;
• Not the entire package of documents has been submitted;
• One year has not passed since the day you were declared bankrupt (for the previous type of economic activity);
• The ban imposed on your business activities by the court is in force.

In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.

In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. It is better, of course, to pick up such securities yourself.

Registration of an individual entrepreneur in the tax

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified”), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.

When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.

Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund

After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:

• OGRN;
• USRIP;
• SNILS;
• Passport.

If you hire employees (become an official employer), then an employment contract, a work book and SNILS (payer certificate) are additionally provided to the PF, and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.

Do you need a business account?

Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one contract, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.

How much does it cost to open a sole proprietorship?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.

It is done

After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the selected system, the duration of the reporting period may be different: once a month, once a quarter or once a year.

Video about step-by-step registration as an individual entrepreneur:

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With the development of Internet technology, many customers prefer to "shop" without going out. Indeed, this is very convenient: it saves time and money, as you can choose the cheapest product by quickly browsing several online storefronts. In addition, modern online stores offer a huge selection of goods of any category: from food to purebred dogs and cars…

Supply grows in line with demand. Therefore, many people open their own online stores, which become profitable businesses over time. Naturally, entrepreneurs face issues related to legislation and taxation. Consider the most popular of them.

Online store - IP or LLC, which is better

Each type has its own characteristics related to registration and doing business in the near future.

IP for an online store and its advantages

• Simple and cheaper registration.
• You may not hire staff.
• Quickly and easily withdraw cash from the current account.
• Rare inspections by the tax authorities.
• Quick liquidation if necessary.

Negative points

• The business owner is one person.
• The individual entrepreneur will pay with personal property if there are disputes with creditors.
• Mandatory fixed contributions to funds, even in the absence of income (for 2018 - more than 30 thousand rubles, the amount is growing every year).
• Difficulties in registering trademarks.

Opening an LLC - positive aspects

• There may be from 1 to several founders, you can add capital.
• In the event of bankruptcy, creditors have no rights to the personal property of the founders.
• Various options for dividing profits and attracting new founders.
• If there is no profit, you can not pay taxes.
• The business can be sold and re-registered.

Cons of LLC

• It takes longer to open, you need an authorized capital and a charter.
• Difficulties with the withdrawal of money from the current account.
• Difficulties in using cash.
• Payment of dividends - only 1 time in 3 months.
• Mandatory registration and storage of any economic decisions.
• Difficulties in the liquidation of LLC.

So, which form is more suitable for an online store? For a store from small to medium, it is preferable to open an individual entrepreneur, since accounting and reporting are simplified. For large online stores that have large initial capital and plan to immediately hire a lot of employees, it is better to open an LLC. In the future, in our article, we will cover issues related to the work of individual entrepreneurs, since usually any business starts with a small store, and only with time “unwinds” to a whole network.

What taxation system to choose for an individual entrepreneur (online store)

IP on a simplified system

As a rule, online stores operate on USNO (simplified). Many taxes have been replaced by just one, bookkeeping is optional. It is necessary to write an application for the transition to the USNO within 30 calendar days after opening, open a current account, and printing is not required.

The simplified taxation system is of two types: only income is taxed at 6%, while the amount of expenses is not important. And the second option is to tax 15% on net profit (income minus expenses).

If your online store is engaged in the sale of goods, while you can show documents on purchases from suppliers, then it is more appropriate to use the second variant of the USNO. In this case, you can also write off the cost of delivery, domain registration, hosting and communication costs as expenses. If you purchase goods without supporting documents (for example, the store sells Orenburg downy shawls that are knitted by grandmothers in the villages), then the first option will suit you. In addition, in the first version, reports to the IFTS are much simpler.

An individual entrepreneur on a simplified system has a number of restrictions for opening (the number of hired personnel and planned profit). If these two indicators exceed the limits established by law, then the individual entrepreneur will be forced to switch to the general taxation system. Such risks can only arise in the largest online stores. Individual entrepreneurs on a simplified system can hire workers, they are required to register them in accordance with the law. At the same time, the number of mandatory reports to the tax office increases and a report is added to the FSS. The employer must register with the FSS and the FIU without fail. For each employee, it is necessary to pay monthly contributions, the amounts of which depend on his salary (13% - personal income tax, 22% in the Pension Fund, 5.6% in compulsory medical insurance, 2.9% in the Social Insurance Fund and a certain small% in the Social Insurance Fund for professional risk).

IP on a patent or on UTII

According to the law, entrepreneurs working on a patent or UTII can sell products through a distribution network, subject to direct contact with their customers (a real outlet). Remote sales do not mean this. Therefore, IP on a patent and UTII is prohibited from working through online sales.
However, there is an interesting addition. It is allowed to sell IP goods on a patent through a computer terminal with mandatory delivery to the address of the buyer, while the order and payment must occur in the presence of the buyer in a real store. If, nevertheless, an entrepreneur is registered as a patent holder, then when checking the IFTS, he will be forced to switch to a general taxation regime and pay the appropriate taxes for the entire time the business has existed on the Web.

IP and OSNO (general taxation system)

Working at OSNO comes with a number of challenges.

1. Accounting needs to be done.
2. It is necessary to pay a lot of taxes, which undermine the still fragile young business.
3. Purchase an online cash register and install programs for trading.

Thus, a young entrepreneur may not be able to cope with mandatory expenses.

Can an online store work without an individual entrepreneur or LLC

Online trading is almost no different from trading in a regular store. If you want to exist "according to the laws", then you need to legalize the business.

You can also work illegally, but only at the very beginning, when the store has not yet developed and its profit is minimal. Who knows, maybe your business will fail at all? But if you start out this way, be aware of the risk of liability if your business comes to the attention of the tax authorities.

In addition, illegal work has a number of other significant disadvantages:

1. You cannot open a checking account.
2. No print.
3. You cannot sign contracts with wholesale buyers, suppliers, etc., who work legally.
4. You will not be able to obtain a license if you decide to trade in pharmaceuticals or other similar products.
5. It will not be possible to install an Internet cash desk on the site to accept online payments.
6. It will not be possible to issue accounting documents, checks, invoices, etc.
7. It will not be possible to significantly promote the business (without open IP or LLC they are not accepted in Yandex.Market, etc.).
8. Potential clients prefer to make an advance payment to the account of an individual entrepreneur or LLC, but are afraid to work with unknown individuals.

If you are still working without registration, but the store is already starting to bring good profit, it is better to submit documents and start working legally.

How to apply for an IP for an online store in 2018 on your own

The cost of registering an entrepreneur is only 800 rubles, you can pay this state duty without leaving their home (on the website of the Federal Tax Service). The opening is carried out at the place of residence, and a businessman can work in any city of the Russian Federation.

Of the documents, an application is required (filled in in black, in capital block letters), a copy of the passport and TIN. Attention! The signature on the application is put in the presence of the registrar. If you plan to work on a simplified system, it is advisable to immediately submit an appropriate application in which you must indicate the activity codes (OKVED).

For online trading in 2018, this is 47.91 with subcodes (please note that changes are made to the directory from time to time). It is also recommended that entrepreneurs choose different codes. And if in the future you plan to do something else, for example, go to retail outlets, then additionally choose other relevant codes. You must specify one of the codes as the main one in your activity.

Documents must be submitted to the tax office or to the one-stop shop at the place of residence. The receipt of payment of the state duty must be in your hands at the time of submission. The registration period is 3 business days. The inspector accepts the papers, hands you a receipt of acceptance, and after 3 days gives you a notice of staging, a certificate of registration and a USRIP sheet.

Documents can also be sent to the tax office by mail. To do this, you must notarize a copy of the passport and the signature on the application. The receipt is also enclosed in an envelope. A letter with documents is sent by mail of the Russian Federation, where an inventory of the attachment is required. You can also submit documents through a representative (also requires a notarized power of attorney for another person and certification of documents) or through a law firm that provides similar services. At the same time, you do not visit the tax office, but your costs increase several times.

After receiving the documents, be sure to check them. It happens that negligent tax officials make mistakes in the address, full name, or they can indicate male instead of female. If an error is detected, notify a specialist. You will receive corrected documents after a certain period of time.

So, after successfully completing the registration, feel free to get involved in the work and constantly monitor changes in tax legislation. Good luck with your business!