Federal legislation stipulates that when drawing up constituent documents, an individual entrepreneur must indicate current data. The list established by law is a necessary basis for conducting activities and obtaining the required legal status. The local regulatory authority has a list of what is included in the constituent documents of an individual entrepreneur. Before starting the registration procedure, it is strongly recommended that you familiarize yourself with this list.

There is a rule in the legislation according to which financial economic activity is possible only after completing the mandatory registration procedure in accordance with the established procedure. To do this, you must have the following constituent documents of the individual entrepreneur:

• extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• document confirming the fact of registration of a legal entity as individual entrepreneur;
• a correctly executed notification of registration of an individual with the tax office at the place of activity.

Legal status of a legal entity

The list of constituent documents of an individual entrepreneur is prescribed within the framework of the Civil Code Russian Federation. Each of the upcoming stages requires increased attention to all the details. This will minimize the likelihood of refusal by government agencies.

The preparation of the list required by law begins with an identification document (passport of a citizen of the Russian Federation or a foreign country), a migration card or a permit to stay and work in the country. The future individual merchant is required to document his place of residence on the territory of the Russian Federation. Then the entrepreneur must correctly draw up an extract from the Unified State Register of Individual Entrepreneurs. There are several important legal nuances at this stage:

• if the merchant was first registered before January 1, 2004, then he needs form No. 67001;
• if the first registration of an individual merchant took place after January 1, 2004, then form No. 61001 is filled out;
• if registration data was first entered into the register before July 4, 2013, it is necessary to draw up a document in form No. 61003;
• from July 4, 2013, the entrepreneur receives a record sheet of the Unified State Register of Individual Entrepreneurs.

The list of statutory documents of an individual entrepreneur includes a paper confirming the assignment of a TIN to a legal entity. If the individual entrepreneur already has one, then it is necessary to obtain a copy of this document from the tax authority. The list approved by law includes a document confirming registration with Rosstat. It must necessarily include information about statistical codes.

At the same time, the individual entrepreneur must be aware that information about codes is not certified by the seal of a government agency. Simply go to the official online resource of Rosstat and print out the required information yourself. The list of accounting documents optionally includes a license and its certified copy. At the same time, only those individual entrepreneurs who plan to engage in certain types of activities need to receive one. If there are any doubts, a citizen can ask questions at the tax authority at the place of registration.

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Legal subtleties of application of legislation

No less attention is paid to the financial side of the issue - the size of the authorized capital. It all depends on how large the enterprise is planned to open.

If the individual entrepreneur works independently, then when drawing up the constituent documents, initial capital is not required at all.

The situation will be slightly different if 2 or more individual entrepreneurs plan to form an OJSC.

IN in this case you must have at least 1000 times the minimum wage on the day of registration. For a closed joint-stock company, this amount is slightly smaller - at least 100 times the minimum wage on the day of submission. It is necessary to include in the constituent papers a document confirming the presence of 10 thousand rubles if it is planned to form a limited liability company.

For mixed legal forms It is necessary to clarify with the tax inspectorate and the local administrative authority which constituent documents the individual entrepreneur must have verified. After completing the registration procedure, the entire package must be delivered to the registration authority. If, for various reasons, the applicant cannot do this in person, then there are several options. After the power of attorney is issued, another person can deliver the documents. If you wish, you can also use postal services.

The duration of the entire registration procedure ranges from 15 to 30 working days. It all depends on many factors. If the applicant knows what the constituent documents of individual entrepreneurs are, then there is a high probability of completing it in 2.5 weeks. The main thing is that the potential individual entrepreneur approaches the paperwork with all seriousness.

Commercial activity is always associated with document management. The legal status of an individual entrepreneur differs from a legal entity, but a private businessman also needs documents on the basis of which he can make transactions, hire employees, and sell goods and services. Are they constituent? Not at all necessary.

Types of constituent documents - do individual entrepreneurs need them?

Constituent documents organizations determine its legal status and are the basis of its activities. The mandatory package of documents of the Civil Code (Article 52) includes:

• charter (including standard) - according to general rule for all legal entities;
• constituent agreement - for business partnerships;
• the federal law on state corporations - accordingly, for a state corporation.

The charter is needed to regulate the relationship between the founders, employees and partners of the company. The law does not oblige individual entrepreneurs to prepare constituent documents for the following reasons:

• The individual entrepreneur invests only his own funds in the business and independently determines the order of spending;
• the entrepreneur is solely responsible for the transactions he makes - he cannot have disputes with the co-founders;
• the businessman has no start-up capital.

If desired, an individual entrepreneur can draw up a charter, but the document is not subject to registration with the tax authorities and will have the status of an internal document of the company.

Why should an entrepreneur write a charter?

The charter is drawn up and approved by the founders before registering the company - they also sign the memorandum of association. According to the law (Article 52 of the Civil Code of the Russian Federation, clause 4), the charter must stipulate:

• name of the legal entity;
• organizational and legal form;
• location of the organization (registration address);
• management procedure;
• subject and goals of activity - for non-profit and some commercial companies;
• other information provided for the selected form of organization.

The Civil Code contains requirements for the content of the charter of a legal entity, but there are no provisions obliging individual entrepreneurs to draw up this document

Example of additional information: for an LLC, the content of the charter is determined by Federal Law No. 14 “On LLC”. It says that the charter of the Company must specify not only its name and place of registration, but also the size of the authorized capital.

During the registration of a company, tax inspectors check the charter and, if there are errors, return the document for revision, indicating the problematic parts of the text. The constituent documents come into force only after successful registration.

It is advisable for an individual entrepreneur to use the charter only when large quantities employees - from 25 people. Since the document does not require registration with the tax office and is needed only to regulate relations between employees, it is drawn up in free form.
A correctly drawn up charter is numbered page by page, stitched and certified with the seal of the organization and the signature of the head

Typical elements of the charter structure:

• the header of the document indicating the full name of the entrepreneur, the date of registration of the individual entrepreneur and legal address;
• subject and goals of the entrepreneur’s activity, list of types of activities;
• the amount of fixed assets of current assets and property of the entrepreneur;
• a list of persons who have the right to dispose of assets and property, their economic responsibility;
• information about the production and economic activities of the entrepreneur: contractual relations with third parties, prices and payment methods, rights to purchase property;
• information about the formation and expenditure of company funds;
• information about the management of the enterprise, details of the person responsible for management, a list of positions in the company;
• issues of organization and remuneration of labor, settlement of disputes in the team;
• obligations of individual entrepreneurs to pay insurance premiums for themselves and their employees;
• issues of liquidation and reorganization of business;
• place of registration and storage of the charter, details of the person responsible for storage.

Typically, entrepreneurs do not write charters, but draw up internal regulatory documents. But if you need a sample, you can take the charter of an LLC with one founder as a basis - in text it is closest to an individual entrepreneur.

The more accurate and closer to standard form If the charter of an individual entrepreneur is drawn up, the easier it will be to transfer the business to LLC status if necessary.

The procedure for making changes to the charter of individual entrepreneurs

When the founders of a company want to make changes to the charter, they draw up a corresponding decision or minutes of the meeting, where they record decision made signatures. Then the head of the company writes an application for registration new edition of the Charter and submits it to the tax office, having previously paid the state duty.

To change the charter data, an individual entrepreneur can act as the sole founder and participant of an LLC:

1. Draw up and certify a decision to amend the charter.
2. Edit the articles of association to include a new company name or other provisions.
3. Print the document in the new edition and familiarize employees with it.

The entrepreneur does not need to register the updated charter.

On the basis of what documents does the individual entrepreneur conduct his activities?

The concept of “constituent documents of an individual entrepreneur” often erroneously refers to a set of papers on the basis of which an entrepreneur conducts business, namely:

• TIN certificate;
• OGRNIP certificate;
• extract from the register of individual entrepreneurs;
• list of OKVED codes used;
• certificate of assignment of statistics codes;
• passport of an individual;
• notifications about registration with pension and insurance funds.

The listed documents confirm the fact of official registration, legal status Individual entrepreneur and the legality of its activities, and therefore, in an expanded sense, can be considered constituent.

Individual entrepreneur registration documents are stored indefinitely, and in case of loss, they are restored in the form of duplicates at the request of the entrepreneur. They are not constitutive by law, but are necessary for making transactions with partners, suppliers and consumers of services, as well as during communications with government authorities and inspections.

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An individual entrepreneur is a citizen who has the right to enter into business transactions along with organizations. In essence, the functions of an individual entrepreneur are no different from companies, except for various nuances in the field of accounting, taxation, reporting and responsibility.

Why are constituent documents needed?

In order for an organization to begin business activities, it needs to register with regulatory authorities and receive a package of constituent documents confirming the legality of its actions. What are the constituent documents of an individual entrepreneur and why are they needed? An individual entrepreneur in the process of activity is expected to confirm the legality of his actions.

The counterparty wants to be sure that his partner is not acting as a passer-by on the street, but as a businessman legally. For this reason, counterparties ask that the individual entrepreneur submit constituent documents. However, from the point of view of the Civil Code, an individual entrepreneur is not a society, opened by the group unknown persons, but a specific person who does not need to confirm his credentials. Constituent documents of an individual entrepreneur - are they necessary or not?

What are constituent documents?

To register as an entrepreneur, a citizen needs to undergo appropriate registration with the supervisory authorities and receive documentation. From the point of view of the law, a properly executed package of constituent documents for an individual entrepreneur has nothing to do with the creation of a new entity. After all, an individual entrepreneur does not establish anything, the TIN of an individual does not change, the person simply receives the right to legally engage in business.

However, for ease of understanding, everyone calls the documentation constitutive, meaning that the entrepreneur is registered with the Federal Tax Service. What are the constituent documents of an individual entrepreneur? In order to become an individual entrepreneur, a citizen brings to the tax office at his place of residence:

• copy of passport;
• statement about state registration an individual as an individual entrepreneur;
• receipt of payment of the state fee for registration.

Documents can be submitted in person or through a representative by proxy. If a person has an electronic digital signature, then he can send the documentation through the Federal Tax Service website.

After the fiscal authorities have accepted the documents, we can only wait for a positive decision. To current year a certificate of state registration was issued to the individual entrepreneur. Since 2017, tax office hands over the entry sheet to the Unified State Register of Individual Entrepreneurs. However, the certificate does not lose its force and remains a legal document. This document turns an ordinary citizen into an individual entrepreneur.

TIN number and identity card

The certificate of assignment of the TIN also remains in the list of constituent documents of the individual entrepreneur for the individual entrepreneur. A passport is one of the most significant documents of an individual entrepreneur, as it confirms the identity of the owner. The contract with the individual entrepreneur specifies passport details, since the entrepreneur does not need to confirm his own authority with a power of attorney or order. However, these documents are to get you started entrepreneurial activity not enough. Constituent documents of an individual entrepreneur - what else does it include?

When registering as an entrepreneur, a citizen is forced to comply with reporting and taxation rules. Additionally, he needs to purchase:

• notification of registration as an insurer;
• statistical codes.

Registration as an insurer

As an entrepreneur, a citizen is obliged to pay taxes. If the activity is active, then he chooses a taxation system to pay for making a profit. Also, the citizen pays in any case insurance premiums, even if no business activity is carried out. This is his provision for a future pension. If there are hired workers, he must transfer contributions for them as well. Previously, the entrepreneur was registered with the Pension Fund, but since 2017 this function has been transferred to the tax authorities.

It is necessary to register with the social insurance fund only if there are employees, since the entrepreneur acts as an employer and must provide social guarantees. For the individual entrepreneur himself, the medical policy is valid, but there is no obligation to pay contributions for himself. Notification of registration as an insurer confirms the responsibilities of the businessman. This is what constitutes the constituent documents of an individual entrepreneur.

Why does an individual entrepreneur need statistics?

An entrepreneur needs statistics codes to carry out a number of actions:

1. Open a bank account.
2. Use as mandatory payment details in orders.
3. Submit financial, tax and statistical reporting.
4. Complete export-import transactions.

Statistical codes are not automatically received, so the entrepreneur will have to go to Rosstat to get them, or make a printout from the official website. Rosstat has recently insisted that interested parties use the printout. But the bank, for example, only accepts codes with a seal and signature.

Why is OKVED important?

Statistics codes allow regulatory authorities to group entrepreneurs by type of activity. The most important of them for an individual entrepreneur is OKVED. This code informs the supervisory authorities what type of activity the entrepreneur has the right to engage in. When registering, a businessman will have to select the main type of activity. Many can be added to it additional types. However, do not forget that if an entrepreneur decides to change activities, he must inform the fiscal authorities about this in order to receive new OKVED. Otherwise, he will have to pay a fine.

We can summarize what the constituent documents of an individual entrepreneur are. An entrepreneur, when concluding a business transaction, is obliged to provide the entire list of the above documents so that the counterparty has no doubts about the legality of the actions.

Timely and correctly prepared reporting - necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and also to be able to provide all the necessary data on time and in the correct format.

Starting a business

Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of individual entrepreneur documents

Below is a list of documents that every individual entrepreneur must have:

Anyway, before you cook full list all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Individual entrepreneur without employees and necessary documents

The most loyal way to run your business is as an individual entrepreneur without hiring employees. In such a situation, you yourself act as your own boss in the conduct of affairs. Against this background, you are not required to pay every month wages to the staff. Equally important, there is no need to maintain additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be fulfilled.

Once you get into business, you immediately face a choice: either carry out your activities in a standard manner, or choose one of the suitable tax regimes. Each of these options has its own reporting method. Let's consider what documents an individual entrepreneur must have under the standard tax regime.

Standard tax regime

In cases where an entrepreneur chooses the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in form 3-NDFL:

• submit by April 30;
• tax transfer for the year is carried out until July 15;
• Filling out and submitting the declaration is possible in paper and electronic form.

IP INN is the main document, but what else does it need?

Declaration in form 4-NDFL:

• presented if you had income from business activities during the year;
• submitted no later than 5 days after the end of the month in which these incomes were received.

VAT declaration:

• due by the 25th day following the end of the quarter;
• accepted for delivery exclusively in the form of an electronic document;
• Tax payments are made every quarter.

VAT purchase book. It's about about examples of reflecting entries in sales books and invoices, where codes for types of transactions are noted.

The so-called book for accounting of business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's look at them below.

simplified tax system

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain on the simplified tax system are tax return and KUDiR.

Unified agricultural tax

This is a separately developed tax regime exclusively for those entrepreneurs associated with agricultural products. If an individual entrepreneur is classified as a Single Tax according to agriculture(Unified Agricultural Tax), then he becomes obliged to maintain the same documents as entrepreneurs under the simplified taxation system, namely a declaration and KUDiR.

ENVR

If you choose the Unified Tax on Imputed Income (UNIT), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the required document is always the Income Accounting Book and a one-year patent for individual entrepreneurs.

Detailed information about various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about taxation documents that every businessman conducting business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is impossible without the involvement of additional labor, it becomes necessary to maintain additional documents. Hiring citizens for work entails additional responsibility and the preparation of appropriate reporting.

Starting to study own business, you come under the constant control of the Social Insurance Fund (SIF) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur, who is an employer, to submit a certain list of individual documents.

The Federal Tax Service requires data from individual entrepreneurs with employees on Form 2-NDFL by April 1 next year. In addition, the number of employees must be reported by January 20. In cases of closure of business activities, information on the number of employees is submitted before the date of deregistration.

Reports are sent to the Social Insurance Fund in 4-FSS format. Information is provided in paper form no later than the beginning of the second ten days of the month. In addition, data transfer is possible electronically.

Pension fund Russia requires an information document in the RSV-1 form. It must contain data on the enterprise as a whole and information individual accounting for each individual employee.

An extract from the Unified State Register of Individual Entrepreneurs is also one of the most important documents.

What personnel documents should an individual entrepreneur have?

Every entrepreneur as an employer is required to have the following personnel documents:

• agreement in two copies;
• personal cards of their employees in the T-2 form;
• staffing table with paid vacation schedule;
• job description;
• rules of procedure within the enterprise.

In addition, for general compliance with the personnel system, the availability of such reporting documents as a staffing table, a time sheet for recording time spent at work, a vacation schedule, an expense book, and a labor accounting book is required.

In fact, registering a new employee for work in private business not such a complicated procedure. The main thing is to carry out complete document flow and properly maintain personnel records. And timely completion of all employment forms will give you a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the above list, you can always check whether all documents are available. This will also allow you to understand which of them are yet to be obtained. Experienced entrepreneurs note that you should even keep a folder of official documents of an individual entrepreneur. This will certainly become very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, it will leave time to implement your own innovations as a businessman. These are the documents an individual entrepreneur should have.

An individual entrepreneur is a business entity that participates in business along with legal entities. What constituent documents should an individual entrepreneur have? What mandatory documents confirm the fact of state registration of an entrepreneur? On what basis does an individual participate in business transactions? Let's talk about this in more detail.

List of constituent documents of individual entrepreneurs 2018

We list the constituent documents for an individual entrepreneur in 2018:

• Identity card.
• USRIP sheet according to form No. P60009.
• Certificate of assignment of TIN.
• Statistics codes.
• Notification of registration as an insured.

What are constituent documents for individual entrepreneurs?

This concept can be found in Article 52 of the Civil Code, however, if you read the text of the article carefully, you will not find the definition of “constituent documents of an individual entrepreneur” there. By constituent documents, the Civil Code of the Russian Federation means only documents proving the creation of an organization, and not an individual entrepreneur. Why is this so?

1. During the process, a new entity (as when opening an LLC) is not created. By filing, the citizen simply receives the right to conduct individual business activities, his TIN remains the same as it was assigned to an individual. The organization is independent of its founder and acts in legal relations as a separate entity with its own tax number.
2. In practice, this term is used by analogy with organizations, although this is not entirely correct. If your counterparty is interested in what constituent documents the individual entrepreneur has, then he means evidence that you work legally and are registered with the tax authorities.

How can an individual entrepreneur obtain constituent documents?

Constituent documents for registration of individual entrepreneurs are and an identification document of the applicant. Nothing else, for example, an agreement on establishment or minutes of the general meeting of founders, is required for an individual.

This list (list) can only be expanded for:

• Foreign citizens and stateless persons if they want to open an individual business in Russia. They need to prove that they are on the territory of the Russian Federation legally, so they must obtain a temporary residence permit or residence permit. In addition, a passport or other identity document must be translated from foreign language from a Russian notary. Read more.
• Minors. They additionally submit 1 of 3 documents to the tax authority: parental consent (must be certified by a notary); a court decision on the full legal capacity of the individual registering the individual entrepreneur; a copy of the marriage certificate faces.

There is only 800 rubles left, and you are ready for a visit to the tax authority.

Please note that not every inspection accepts these documents. So, in Moscow it is only the 46th Inspectorate of the Federal Tax Service, and in St. Petersburg it is the 15th. Find out in advance where to apply; you can do this through the Federal Tax Service website or at the tax office nearest to you.

Constituent documents as evidence of the legal activities of individual entrepreneurs

With the package of papers received from the Federal Tax Service and what information do they contain? What are the constituent documents of an individual entrepreneur after registration has already taken place?

1. Confirmation that information about an individual is included in the state register of the Unified State Register of Individual Entrepreneurs.
2. Information about a registered entrepreneur is included in the database of the Federal Tax Service, funds, and Rosstat.

Identity card	An individual entrepreneur acts in transactions on his own behalf; he does not need to confirm his authority with an order, decision, or power of attorney. Identification occurs on the basis of a Russian passport or a notarized translation of a foreign document certified in Russia.
USRIP sheet according to form No. P60009	In 2018 tax service produces a registry entry sheet instead of . If you opened an individual entrepreneur before 2017, then the certificate issued to you is still valid and does not need to be replaced.
Certificate of TIN assignment	The TIN is assigned to an individual once. When changing your last name, address or obtaining the status of an individual entrepreneur, the individual tax number does not change.
Statistics codes	This is a sheet containing certain statistical codes (OKATO, OKTMO, OKFS, OKOPF) issued by Rosstat. They can be printed from the official website of the Statistics Service, but not all counterparties or banks agree to accept a document without the signature and seal of a government agency.
Notice of registration as an insured	Until 2017, entrepreneurs without employees were automatically registered and registered by the Pension Fund. Now these functions have been transferred to the Federal Tax Service.

We can say that this is all necessary information about what it is constituent documents of individual entrepreneur(download sample of form No. P60009 for free). As you can see, the entrepreneur does not maintain corporate papers, so his document flow is simpler than that of an organization.

Constituent documents for individual entrepreneurs | List 2018 updated: February 6, 2018 by: Everything for individual entrepreneurs