home » Business ideas » What can you do when you open an IP. What can an individual entrepreneur do in Russia: permitted and prohibited activities

What can you do when you open an IP. What can an individual entrepreneur do in Russia: permitted and prohibited activities

All types of activities that do not require registration of an individual entrepreneur are clearly spelled out in state legislation, so any person who wants to become financially independent can open their own business without registering an individual entrepreneur. Activities that do not require registration become more popular during periods of economic crisis, at such times people begin to think more about developing their own business or about the implementation of any small commercial projects.

But at the first stages, an entrepreneur is always little aware of the list of activities that do not require registration. To be competent in this matter, you need to study the list of all permitted activities, the implementation of which does not require registration. It is worth noting that tax evasion and work without a license is always severely punished by state law.

Business without registration has a number of positive characteristics:

low risk;
no threat of bankruptcy;
the possibility of combining several types of activities;
fairly flexible nature of employment;
minimum investment to start;
no restrictions on age and social status.

Business without registration opens up many opportunities for every person. Even a housewife, a mother on maternity leave or a young student can start developing their own business. The state does not restrict people in entrepreneurial development.

Legislative aspects

If you decide to start your own business, then first make sure that the type of employment you have chosen is not an entrepreneurial activity, such a business has the following characteristics:

purchase or creation of property for subsequent sale in order to obtain a net profit;
financial transactions related to the purchase or sale of goods and services;
a clear algorithm for the sequence of business transactions;
formal relationships with customers or suppliers, vendors and intermediaries.

To fully explain all the legislative aspects, you need to look at the Unified State Registration of Individual Enterprises (EGRIP). If in this classifier you do not find the type of activity you need, then you can safely begin to implement your commercial plan.

Note!!! For the illegal implementation of entrepreneurial activities, the state legislation of the Russian Federation provides for criminal liability, which is regulated by Article 171 of the Code.
Be extremely careful at the start, open your business, guided by all legislative aspects. Make sure that you do not need to open an IP in order not to have problems with the law!

Permitted destinations

If you do not want to open an IP, then check out the general list of activities that do not require registration:

work on the cultivation and care of agricultural plants;
implementation of work on grinding grain crops;
tutoring;
cattle grazing and care;
maintenance of premises (cleaning, cleaning);
care for people (adults, children);
help with housework (taking care of animals, cleaning and cooking, keeping the house in order, providing the family with food, etc.);
provision of entertainment services, musical accompaniment, celebrations, weddings, anniversaries, professional dance services, circus performances, organization of a dance program;
animation services, photo processing, photographer services, professional video filming, design processing of materials, etc.;
breeding and selling animals, keeping adult animals in the house (applies only to cats and dogs);
care, maintenance, training and education of domestic animals, with the exception of cattle (farm animals);
provision of translation services for various materials and texts, secretarial services, etc.;
maintenance of devices for measuring parameters, height, weight of people;
maintenance and repair of small leather goods, hats, various accessories, fur and other valuable products;
provision of real estate for rent (with the exception of a long stay - more than fifteen days).

If you have any questions or difficulties in studying the permitted areas of activity, then be sure to contact the tax office for help. They will be able to provide you with detailed advice, choose the type of employment and help you open your own business.

Single tax payment

Despite the fact that the above types of business activities do not require registration, you still have to contact the state tax office in order to start engaging in the chosen activity. You can start your business without opening an IP only after paying a single tax, so as not to have problems with the law. An entrepreneur without registering an individual entrepreneur must contact the regional tax office at the place of residence and submit an appropriate application so that the authorities can accurately calculate the amount of the single tax in the form of a fixed payment. In the application, in addition to all the basic data, it is necessary to indicate the selected type of entrepreneurial activity (type of business). The amount of the fixed payment will be influenced by two factors:

the chosen type of entrepreneurial activity;
the location of the commercial project.

Note!!! The tax authorities calculate a fixed payment on an individual request, in all regions there are different tariffs and standards, so you can find out the exact amount of payment only at the tax office.

You will be able to open a business only after the state operation is put into action, you will receive permission to operate after paying a single tax.

Conditions for granting benefits

The legislation of the Russian Federation guarantees a state benefit when starting a business without registering an individual entrepreneur for specific social groups. The Tax Inspectorate reduces the fixed payment by twenty percent when registering entrepreneurial activities for the following groups of the population:

individuals who have reached a certain age (after retirement);
taxpayers who have a disability group;
individuals who have three or more minor children (parents or adoptive parents);
taxpayers who have children with a disability group (up to eighteen years of age).

Note!!! Absolutely all pensioners can apply for the benefit, regardless of the level of pension paid!

The state provides a twenty percent discount starting from the next month of the accounting period. That is, if you applied for the benefit in December, then it will begin in January.

Immediately after that, you will be able to sell your business at a preferential individual rate, which will be assigned to you forever (or for a period immediately determined). If an individual falls under both of the above items at once, then the tax payment rate will be reduced by forty-five percent. To find out all types of entrepreneurial activities that you can engage in without registering an individual entrepreneur, you will need to contact the tax office for advice.

After reviewing the main activities, the implementation of which does not require official registration of an IP, you probably noticed that some of them require certain financial investments. For example, you cannot do photography and editing without a professional camera and processing equipment, and hosts of holidays cannot do without special equipment. You may be wondering what type of employment to choose?

Basically, a business using professional equipment and technology is more promising and in demand. These types of activities are more valued in the market, moreover, you always have the opportunity to create a good competitiveness for your business. But it is worth mentioning the risks of this activity, which lie in the level of professionalism. But, if you have already decided to invest in your favorite business, then you should take care of advertising your services. You can easily find clients even without opening an IP, you can tell people about your services on the Internet or through the media. By investing a small amount of money at the start, you can provide yourself with:

constant and stable income;
the opportunity to do what you love;
flexible work schedule;
the possibility of creative development;
financial independence or additional income.

Types of activities that do not require investments

Today, even an ordinary housewife or a young student can open a small business. To start earning money on your own, it is not necessary to make any investments; you can provide services even without special knowledge and skills. For example, you can start from scratch with the following types of entrepreneurship:

tutor services;
caring for animals, walking dogs, raising puppies and kittens;
cleaning in residential premises, maintenance of household needs, purchase of products and more;
care for the disabled and children, assistance in agricultural activities.

As you can see, the choice is quite wide, everyone can find something to their liking. Despite the fact that these types of activities are not as promising as the previous ones, they also have a number of significant advantages:

lack of any risks at the start;
constant need in the labor market;
the possibility of combining with the main activity;
no barriers to entry into the market;
relatively low competition in the labor market;
no need for special knowledge or skills;
the ability to set individual tariffs for services;
lack of pressure from government agencies.

As you can see, starting your own business is not at all difficult. But do not forget that even activities that do not require investments need advertising. Building your own business strategy will allow you to easily cope with competitors and find regular customers who will provide you with a stable income.

No related entries found.

Is 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 in our homeland, as well as for export to countries 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? To deal with this dilemma, you need to learn as much as possible about this type of service. Therefore, we will further analyze this issue in more 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, many provisions have appeared in the legal framework of our state that are aimed at creating favorable conditions for this. Particularly much attention was paid to representatives of small businesses, since if there is not too much initial capital, it is very difficult to effectively develop the chosen commercial direction.

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 set of various 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, if we have certain documents, to supply our products outside of it.

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, and 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 Fundamentals of State Regulation of Foreign Trade Activities”.

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

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

Back to index

Foreign economic activity for individual entrepreneurs

The basic rules of this type of commercial activity are to conduct a deal with representatives of a foreign company, while complying with 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 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 to be made should be based on the resources at our disposal. These may well include material, intellectual and monetary opportunities.
Before making such a deal, it is necessary to make a full and thorough analysis of the conditions that the current market offers, take into account the features of other offers and perform a feasibility study. This will avoid the occurrence of unforeseen situations associated with risks.
A transaction that involves contact with companies located outside of our country must be carried out in compliance with bilateral government agreements, international laws and regulations that are in force on the territory of all parties to this process.

In most cases, doing business with other countries for small businesses involves a significant number of risky situations in which there is a danger of losing profits from the transaction. This may be a consequence of the legislative features of the country in which the partner is located. Therefore, most businessmen prefer to apply to law firms that specialize in international law and provide their services when concluding transactions.

Hello everyone and good mood! Today I want to write an article about, or rather, analyze the issue when an individual entrepreneur has several types of activities.

In the case when an individual entrepreneur has one type of activity, then everything is clear and no questions arise.

Those types of activities that you are not engaged in do not interfere with your activities in any way, you do not need to pay any reports and taxes for them.

It may turn out that you will not be engaged in the main type of activity, but will work on an additional one, there is nothing to worry about and it is not necessary to immediately run to the tax office to change the main type of activity. The situation may change. Therefore, you conduct activities only for those types of activities for which you consider it necessary (provided that they are open for you).

If you decide to engage in activities that are not open to you, then just go to the tax office and.

The procedure for state registration of an individual entrepreneur has now become even easier, prepare documents for registering an individual entrepreneur absolutely free of charge without leaving your home through the online service I checked: "Registration of an individual entrepreneur for free in 15 minutes".

On this article I will end, questions, as always, in the comments, or in my group of the social network Vkontakte"

Unexpectedly for me, it turned out to be popular, brought a considerable number of questions. They were answered in the comments, but since the topic is interesting to many, apparently, it makes sense to write for everyone.

What types of activities can be engaged in a sole trader?

In principle, according to the Civil Code, an individual entrepreneur can do everything that commercial organizations are generally allowed to do. But other laws impose some restrictions, mainly on activities that require licensing.

So, an individual entrepreneur cannot engage in:

Production and sale of alcohol
Manufacture and sale of weapons, ammunition, military equipment
Production and sale of pyrotechnics related to the 4th and 5th class (so that you understand - the fourth is such pyrotechnics that can calm a gaping citizen at a distance of up to 20 meters, for example, professional fireworks. The fifth is when fragments and / or a shock wave are present, that is, for example, a grenade used for festive purposes)
Development, production, testing and repair of aviation equipment
Banking activities
All kinds of asset management in the securities markets (including cannot create mutual funds, non-state pension funds, etc.)
Organization and conduct of gambling
Private security activities
For some reason - the sale of electricity
Manufacturing of medicines

What can I say about this list? In addition to alcohol, I didn’t really want to. However, I didn’t really want alcohol either, alcohol is a harmful thing. Even though it's delicious.

Okay, let's continue.

Maybe everything else that is permitted by law.

And how are these types of activities prescribed when registering an IP?

Basically the question looked like this: whether it is necessary for an individual entrepreneur to prescribe the scope of activity during registration - because one project can be said to be design, and the other is something like a catering point in a shopping center. Can one individual entrepreneur do both?

The types of activities of an individual entrepreneur during registration are prescribed, if I am not mistaken, ten, and then comes the phrase “as well as any other activity not prohibited by law” or something like that.

As a rule, the first two or three types of activity are written by those that a person is really going to do, and the rest are some frequently encountered, commonly used ones, in reserve. Some 51.70 - "Other wholesale trade", 52.61 - "Retail trade by orders", 52.61.2 - "Retail trade carried out through teleshops and computer networks", etc.

Therefore, no matter how bizarrely the types of activities recorded during registration are combined, this is legal and normal. Moreover, there is nothing wrong with doing something not specified during registration - if, again, it is allowed by law.

The only problem that may arise in this case is if you come across a picky counterparty who will require you to extract from the Unified State. the register of individual entrepreneurs, will not see there the type of activity that you are going to do with it and will start asking stupid questions.

But even in this case, if you answer the questions correctly, the problem can be solved.

Can an individual entrepreneur import goods from abroad?

Yes maybe. But. But! But!!!

Imported goods will be subject to VAT.
Importing goods from abroad is a foreign economic activity. And foreign economic activity, guys, is a sea of documents and REGULAR, regular scheduled tax audits

At the same time, any logistics company, in addition to the actual delivery of goods from abroad, will also offer customs clearance. And goods can be bought inside Russia from a Russian legal entity, there will be no foreign economic activity.

It is only desirable to make sure that logisticians issue invoices from a normal organization, not from a one-day business. They love it.

Such, in a nutshell, are the cases, comrades.

IP - an individual entrepreneur or an individual registered with the tax authority as a person engaged in entrepreneurial activities.

Consider the advantages of an individual entrepreneur over a limited liability company (LLC), namely, let's talk about what an individual entrepreneur can do.

Activities

Being faced with a choice: to open an LLC or register as an individual entrepreneur, a person thinks about the limitations of both, in a different way about the possibilities of individual entrepreneurs and LLCs in the field of interest. Take a look at what an individual entrepreneur can do, what unacceptable activities exist for him.

According to the law, an individual entrepreneur has a civil law status equal to that of a legal entity. Accordingly, an individual entrepreneur has the right to conduct any business aimed at making regular profits that is not prohibited by the law of any commercial organization. Although there are exceptions, a list of which is given below.

An individual entrepreneur does not have the right:

work with alcoholic products (except beer), that is, produce and sell them;
develop, test and repair aircraft, namely rockets, planes, helicopters;
engage in pharmaceutical activities;
develop, produce, dispose of military equipment;
produce and trade weapons and their main parts, cartridges;
store, transport and dispose of chemical weapons and nuclear waste;
engage in private security activities;
employ citizens of the Russian Federation outside the Russian Federation;
create non-state pension funds;
transport cargo and passengers by air;
engage in space activities.

Taxation system

Individual entrepreneurs can choose fairly simple and convenient taxation systems. In addition to the general taxation system, individual entrepreneurs have the right to choose special modes: STS (simplified taxation system), UTII (single tax on imputed income) or PSN (patent taxation system).

With the simplified tax system, the IP will not have to pay taxes such as VAT (value added tax), personal income tax (tax on personal income), property tax, UST (unified social tax). Also, an individual entrepreneur will be able to choose the object of taxation (income, income reduced by the amount of expenses).
With UTII, an individual entrepreneur is exempt from the same taxes as with the simplified tax system, but is obliged to pay a single tax on imputed income, its size is fixed in regulations.
PSN is a patent taxation system, when an individual entrepreneur can obtain (buy) a patent for a certain type of activity and will not pay income tax on it.

Wage-earners

Young entrepreneurs often have a question whether an individual entrepreneur can hire employees, because as the business grows, it becomes more difficult to cope alone. Of course, if an individual entrepreneur has a need for employees, then he has the right to hire them. But this is not always beneficial, since in some cases it is possible to conclude a contract for the provision of services with other organizations.

It must be remembered that with PSN as a taxation system, no more than 15 employees per tax period can work for an individual entrepreneur. If the individual entrepreneur is not on a patent, then the number of staff should not exceed 100 employees.

Reporting

An individual entrepreneur can submit reports in one of the following ways:

Personal visit to the IFTS (inspectorate of the federal tax service), PFR (Russian pension fund), FSS (social insurance fund) and submission of reports in paper form. The IFTS submits reports at the place of registration of the IP.
Visit of a trustee of an individual entrepreneur. In order for documents to be accepted from him, he must provide a power of attorney. From October 16, 2013, individual entrepreneurs are required to notarize this power of attorney.
Sending reports by Russian Post. We recommend that you send papers by a valuable letter with an inventory of the attachment and a delivery notice. So, as a confirmation of the submission of reports, an inventory with a mail stamp and a notice of delivery will remain on hand.
Reporting via the Internet using the online reporting service).

The IFTS must provide:

individual entrepreneur on the simplified tax system a declaration for a single tax on the simplified tax system until April 30 of the year following the reporting year;
IP on UTII declaration for imputed income tax quarterly until the 20th day of the month following the reporting quarter;
IP on the OSNO (general taxation system) VAT declaration, 3-NDFL (on income tax), 4-NDFL (on estimated income next year), income and expense ledger;
If there are employees, the IP provides information on the average number of employees.

The FIU must provide:

IP on the simplified tax system and OSNO personalized accounting until March 1 of the next year after the reporting year (information about yourself as an insured person, that is, full name, insurance number and a copy of the payment order);
If there are employees, the IP submits quarterly RSV-1 (calculation of insurance premiums).
Personalized accounting

For more information, visit assessor.ru.

The FSS must submit a report 4a - FSS for voluntary insurance.

Cash register

Consider whether an IP cash desk is needed. Note that by cash desk we mean cash discipline, which any individual entrepreneur who works with cash is required to maintain, but in fact this is documentary cash management. Keeping a cash register is not required from an entrepreneur if he does not use cash at all.

As for the cash register, an individual entrepreneur can do without it, falling under a number of conditions:

the use of UTII as a taxation system and the issuance of a sales receipt, a strict reporting form or a receipt, if requested by the buyer;
work and settlements are made only with the population (with the issuance of strict reporting forms), and not with legal entities;
sale of medicines in pharmacies in rural areas;
work of individual entrepreneurs in hard-to-reach areas;
the specifics of the activity make it difficult to work with the cash register (sale of securities, lottery tickets, stamps, religious literature, transport tickets, tea on the train, trade from tanks on the street, trade in the market, fair).