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How to make a checking account for SP. How to open a bank account? Benefits of using a bank account

An individual entrepreneur is allowed to work without opening a current account. But it's hard to work without it. Why do you need a bank account and how to open it - common questions from individual entrepreneurs.

Sole Proprietorship Account: What is it?

Settlement account (r / s) is a special record that is used by a bank or other financial authority to conduct operations related to accounting Money persons. The data is a display of the amount of money owned by the owner. It is not necessary to open an account for individual entrepreneurs, which is regulated legislative framework RF. At the same time, a full-fledged workflow is not possible, since many transactions require an account.

The process of opening a current account is regulated by the regulatory framework. According to the law, it is permissible to have several accounts in one bank. The funds accumulated on them can be in currencies. According to the intended purpose, the opening is permissible at the discretion of the owner. Why it is needed, how to choose a bank and what attention is paid to - is described in more detail below.

Why do you need a bank account

The organization pays for transactions through cash and non-cash payments.

If an account is opened, then the company has the right to the following operations:

conclusion civil law contracts with legal entities and individuals;
carry out transactions for large sums of money;
send funds to others at any time legal entities;
conclude contracts with employees and pay them by bank transfer.

An account must be opened if the entrepreneur receives at least 100,000 rubles. under one contract!

If there is no cash register, then you will have to draw up an agreement for each delivery of goods. As a result, it will cost more in terms of cash costs and longer in time. In addition, it is much more convenient to conclude an agreement through banks. Organizations will provide a personal manager who, at any work time will answer questions about the use of r / s.

Rules for the procedure for opening an account

Opening a current account for an individual entrepreneur is a procedure that does not require much time. To do this, just contact the selected bank.

It should be borne in mind that the process of opening a current account for an individual entrepreneur requires strict and unconditional compliance with the rules, since it is considered a legally significant action.

Certain rules apply to the following:

form of application to the selected bank;
collection of necessary documents;
formation of the contract and its subsequent signing, payment;
reporting information to the control structures - the tax organization.

Whether or not to open a bank account, each entrepreneur and legal entities decide for themselves. Thanks to the legislation of the Russian Federation, it is allowed to carry out entrepreneurial activity without its presence to an individual, who is essentially an individual entrepreneur. But at the same time, many transactions will not be available, since large retail and other networks operate only by bank transfer through a current account.

Stage of preparation for the opening of the account

There are some nuances, they need to focus special attention:

Where are ATMs located?
Is there a bank branch near the organization?

Keep in mind that in the future, with large jobs paid for in cash, you will need constant access to the cash register and ATM.

Contacting a financial institution

When you need a current account for an individual entrepreneur and the question is whether it makes sense to open it, the answer is obvious - yes! Since all major transactions are carried out through the account.

Before visiting the bank, an individual entrepreneur or individual must:

Pre-examine the service agreement in different financial institutions.
Clarify information about the value of the current account for individual entrepreneurs.
Make a choice with the bank providing the product and its program.
Gather the necessary paperwork.
Visit the bank and write an application.

You can open an account in the following ways:

personally visiting the branch of the bank;
make an online application;
send a proxy.

The first way is much more convenient. Banks are interested in long-term cooperation not only with individuals, but also with legal entities. Therefore, personal presence is important.

If the individual entrepreneur decides to send a proxy, then you can entrust the work to your official representative. For example, a lawyer.

The online application process is fast. You need to fill out an application on the site financial institution and attach copies of documents. After that, an employee will call the entrepreneur and set up a meeting.

Benefits of using a bank account

An individual cannot carry out transactions using large amounts of money. Without an account, he will have to carry finances with him, which is dangerous. Therefore, to answer why and why you need a current account for an individual entrepreneur is simple: to pay and receive large sums of money. In transactions with serious organizations, r / s is also used.

You can save quite a lot of time when paying taxes and fees. These transactions can be carried out online. You don't even need to leave the house.

Is it permissible to use the account of an individual for an entrepreneur

It is impossible to use an account for an individual entrepreneur who belongs to an individual. Since such a current account is personal. What then account can be used for IP? The answer is simple - created by the entrepreneur himself, but impersonal. An option for an individual entrepreneur is to open your account. The registration procedure is simple.

If an entrepreneur does not open an account, then he will not be able to conduct transactions with an amount of more than 100,000 rubles. one counterparty. This will affect the work, profits and further business. Spending some time for the benefit of your organization and opening a checking account is not difficult. This can be done by any individual or legal entity.

The legislative framework

Appendix Central Bank Russian Federation, and specifically, clauses 1.12, 2.3, 2.5 in combination with article 23 of the profile code regulate transactions with cash registers. Until May 2014 according to regulations, the owner of the company or individual entrepreneur had to inform the Federal Tax Service about the opening of the account. If he did not do this, then in accordance with Article 118 of the Tax Code of the Russian Federation, he was threatened with a fine of 5,000 rubles. But since May 2014, this provision has been canceled, and now it is not required to report the opening of a current account.

Tax organizations may require banks to provide information on the balance on the account, an extract on debit transactions.

Before you open your own business, you need to study in detail all the issues regarding its further promotion, development features, as well as legal regulation activities. After all, a correctly developed business plan and legally correct documentation are the main foundation on which you can create a successful and prosperous enterprise.

For representatives of small and medium-sized businesses who prefer independent business management, the best option implementation of their plans may be registration individual entrepreneurship. This organizational and legal form has a number of advantages, therefore it is in demand among entrepreneurs.

One of the questions that is quite relevant among individual entrepreneurs, is the opening of a current account. Businessmen, as a rule, are interested in the following: do I need a current account for an individual entrepreneur and how to open it? You can find detailed answers to these questions in the presented material.

What does the law say

According to the legislation, opening a current account is not a mandatory procedure, without which registration of individual entrepreneurship is impossible. In addition, the absence of a current account cannot serve as a basis for bringing an entrepreneur to legal liability. The decision to open an account is made by the entrepreneur independently if its availability is necessary for further activities, therefore, before registering an individual entrepreneur, it is necessary to clarify the following questions:

in what cases is it necessary to open a settlement account;
how to open a current account for an individual entrepreneur: procedure and conditions;
what nuances should be taken into account when opening an account in order not to make mistakes that entail unwanted expenses.

So, let's proceed to the consideration of the first question, having studied which you can clearly determine whether you need a current account or not.

The list of circumstances requiring the mandatory opening of a current account for individual entrepreneurs

The presence of a r / s is necessary:

the amount of settlement amounts is equal to or exceeds one hundred thousand rubles. According to the legislation, payment for the goods and services provided can be made in cash only if its amount is less than one hundred thousand rubles. If this amount is more, the calculation is carried out in a non-cash form directly to the account of the entrepreneur. That's when you need a r / s. The way out of the situation may be to conclude contracts for smaller amounts more often, but this is rather risky, as it may attract unwanted increased attention from the side. tax services;
business partners and customers prefer to use a non-cash form of payment. Alternatively, you can offer to transfer funds to personal card entrepreneur, however, according to tax legislation, such operations are illegal, so not every law-abiding businessman will take such a step. As a result, you can simply lose customers. Think about whether it is worth making such sacrifices just for the sake of not opening an account?
in the case of hiring employees by an individual entrepreneur, you will need to open a current account for transferring wages to their bank cards;
partners or clients of an individual entrepreneur are foreign businessmen, in order to maintain relations with which export-import operations are required. In this case, you cannot do without a current account;
to promote and develop the business. The presence of a current account contributes to a more productive use of financial channels, which is important both at a startup and at any other stage of development entrepreneurial activity;
execution of settlement operations using the enterprise's funds. For example, a current account is necessary for an individual entrepreneur to pay for purchased goods and services through Internet services, fulfill credit obligations, and also to make other payments.

If among the above circumstances that are the reason for the mandatory opening of a settlement account, there are none that would be associated with the implementation of your activities, you do not need to register a current account. However, on the other hand, if you want not to stand in one place, but to develop and promote your business, opening an account will only contribute to this. Remember, the more successful the business and the more turnover, the higher its profitability.

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Opening a bank account: the main nuances

What you should know about the procedure for opening a current account for an individual entrepreneur and its further use:

the procedure for opening an account for an individual entrepreneur is similar to that used when registering a bank account with an individual, therefore, as a rule, there are no difficulties with the implementation of the procedure;
the availability of such a service as Internet banking greatly simplifies the procedure for managing funds placed on a current account. For successful settlement operations, an entrepreneur will only need a computer and access to the Internet. For greater convenience, you can use the mobile version of the service and redistribute funds using your phone. This saves not only time, but also the effort that needs to be spent on a visit. financial structure for the purpose of making a payment;
before deciding on the choice of the bank in which the account will be opened, you should familiarize yourself in detail with the terms of service of the IP. Some financial institutions, in order to attract customers, offer special loyalty programs for individual entrepreneurs who have opened a current account in their bank. So, an example of such a program is a preferential offer of free service for an individual entrepreneur during the first two years, provided that the amount of his income payments does not exceed the indicator set by the bank.

Opening a current account in four steps

Before contacting the bank in order to open an account, it is necessary to prepare the following documents:

IP passport, a photocopy of a spread with personal data and information about the place of registration;
identification code confirming the fact that the individual entrepreneur is registered with the tax office;
a copy of the Certificate of state registration of a person as an individual entrepreneur certified by a notary;
in the case of licensed activities, you will need to provide a copy of the license.

Account opening procedure:

analyze all the offers of banks and choose the most suitable and profitable for both you and your business;
use only those services and bonuses that are necessary for the implementation of activities. As a rule, large banks independently analyze the enterprise and select the most optimal service system. Moreover, some of them have even developed special programs, whose participants get a unique opportunity to open an account for free;
collect Required documents for their further submission to the bank. As a rule, the package of materials is standard, however, a preliminary call to the financial institution in order to clarify this issue will not be superfluous;
visiting a bank and opening an account.

The list of actions directly related to opening an account:

call the bank and arrange an appointment;
visit the bank on the appointed day and fill out the application. You must have a seal and a package of documents with you.

Within 2-3 days, bank employees will inform you about the opening of a current account and provide information about its details.

Can an individual run a business without a bank account? The law does not oblige an individual entrepreneur to make cashless payments, but there are situations when a current account for an individual entrepreneur is really necessary.

When you can’t do without an IP current account

You enter into business contracts with other businessmen, and the total amount of payments under the contract exceeds the cash limit. The limit is set by the Central Bank, and for several years now it has been 100 thousand rubles. Against the backdrop of current inflation, not such a large amount. Suppose you are renting from commercial entity trading area for 27 thousand rubles a month. At these rates, the limit will be exceeded after the first four months of rent (27,000 * 4 = 108,000).
Another example - you purchase goods from the same supplier, who offered to conclude a framework supply contract for convenience, i.e. one for several shipments of goods. If the cost of one batch is less than 100,000 rubles, but the total amount under the contract exceeds the specified limit, payments must be made by bank transfer.
You want to enable buyers and customers to pay by card, electronic money, through a terminal, cash on delivery under an agreement with the Russian Post, payment order, etc. All of these methods are non-cash payments.
Now every second person has a plastic card, because it is convenient for employers to pay salaries in this way. But there are still credit cards that are used by buyers who do not have free cash at the time of purchase. Legal entities and entrepreneurs also prefer non-cash payments, even if the amount of payment is within the limit of 100,000 rubles. If you accept only cash, then you yourself refuse such buyers and reduce sales.
You need to carry out calculations at any time and from any place. Complete freedom of payments can be ensured only by bank transfer. But in any case, making a payment from a computer or smartphone is more convenient and faster than carrying cash to the cashier or accounting department of a counterparty.

In other cases, opening a current account by an entrepreneur is a voluntary matter. It is only necessary not to forget about compliance and solve the issue of the safety of cash.

How to open an IP account

Opening a current account in a modern bank is a simple and convenient procedure. We will tell you how to open a current account for an individual entrepreneur and become bank client, without leaving home.

Few documents are required from you:

the passport;
IP registration certificate;
certificate of tax accounting;
sheet with statistics codes;
IP seal, if any;
a copy of the license (if your activity is licensed).

The bank manager will additionally prepare a client application, a signature sample card, an agreement for account maintenance and remote maintenance, a USB key for accessing online banking.

Now many banking institutions offer to open an account for individual entrepreneurs through the pre-booking function. To do this, fill out a special form on the website of the selected bank, the details will be sent to your email inbox. Next, you need to come with the documents within the agreed time to the operator accompanying the application, and complete the registration.

Are you planning to start your own business? Don't forget to reserve your checking account. To select a current account, try our bank rate calculator:

The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

How to choose a bank for IP

We have already figured out how to open a current account for an individual entrepreneur. The next question is in which bank to open an account, and what to look for when choosing? In our opinion, there are three mandatory criteria that an ideal credit institution must meet:

reliability;
ease of use;
flexible system of tariffs.

If the bank where you want to open an account for an individual entrepreneur does not offer remote service via the Internet, then you can hardly call it convenient. Choose tariff offers with the possibility of electronic payments or online banking.

Flexible payment system banking service should allow a novice entrepreneur to choose only the services he needs at the moment, and as he grows, switch to other tariff plans. Everything matters here: the number of transactions per month, account turnover, the need to deposit and / or withdraw cash, the absence of commission when transferring money for personal needs of the individual entrepreneur.

In this table, we have collected the prices for maintaining an account at the minimum rate in five well-known banks.

	Opening (rubles)	Service per month (rubles)
Opening	Is free	On the "First Step" tariff, account maintenance is free, transfers to individuals up to 150,000 rubles. per month free of charge, cash deposit through the cash desk - 1.3%
Alfa Bank	Is free	Account management at "1%" tarifffree, but 1% is charged when funds are credited to the account. Transfers to individuals and legal entities free of charge. For our users
Promsvyazbank	Is free	On the Business Start tariff, account maintenance is free, 3 free payments per month, then 100 rubles each. Transfers to individuals up to 150,000 rubles. per month for free. Depositing cash into the account through the cashier is free.
	Certification of the card 200 rub.	On the tariff "Start" 1000 rubles. Five payments per month for free, then 100 rubles. Depositing money to the account up to 50 000 r. per month for free. Special conditions for our users.
Tinkoff	Is free	On the tariff "Simple" 490 rubles, transfer to the IP card up to 400,000 rubles. per month for free. Account replenishment - 0.3%, but not less than 290 rubles. Income on the account balance - up to 4% per annum. *

* For website users

We can offer 1C-Start users preferential terms for maintaining an account in the most modern and fastest bank for business: Tinkoff Bank. For new IPs only. You just need to leave your contact details in the form and the manager will immediately call you back, answer all your questions and come to you to open an account

An individual, having received the status of an individual entrepreneur, can begin to conduct entrepreneurial activities. The legislation allows entrepreneurs to make payments in cash. But businessmen have a question whether it is necessary to open a current account for individual entrepreneurs.

Right to open an account

The right to open an account by an entrepreneur is provided for in Art. 11 of the Tax Code of the Russian Federation. Entrepreneur who passed state registration, has the right to open a current account in the bank of his choice under a bank account agreement.

In accordance with the Tax Code of the Russian Federation, banks open IP accounts only if the entrepreneur submits a certificate of registration with the tax office.

A bank that opens a current account without a certificate is subject to a fine of 20,000 rubles.

Documents for opening an account

To open a current account, an individual entrepreneur must submit to the bank:

a document proving his identity;
a card indicating the persons entitled to dispose of the funds on the account, and documents confirming the authority of these persons;
patents (licenses) issued to an entrepreneur, if these patents (licenses) are directly related to the client's legal capacity to conclude a transaction on the basis of which an account is opened.

If the entrepreneur is a foreign citizen, then in addition he needs to submit a migration card and another available document that confirms the legal right to reside in Russia.

At the bank, you need to fill out an application and conclude an agreement.

Refusal to open a bank account

The bank will refuse to open an account for an entrepreneur if the entrepreneur does not provide:

all necessary documents;
or submit overdue documents;
or submit documents that are improperly executed.

If a businessman has presented all the necessary documents, but the bank refuses to open an account, then the entrepreneur can ask the bank representatives to demand an explanation. If such explanations seem unreasonable to him, he has the right to apply to the court.

Is it necessary to open a bank account for a sole trader?

The right to open an account is expressly provided for by law. But the obligation to open the law is not directly enshrined. Neither before registration, nor after registration, state bodies have the right to require individual entrepreneurs to open a bank account.

But still, an entrepreneur will not be able to fully carry out activities without opening an account. Let's explain why.

Why should an individual entrepreneur open a current account?

An entrepreneur needs a current account for non-cash payments. He is not entitled to use his personal account for business purposes. This is prohibited by the agreement with the bank. Cashless payments will need:

in transactions with legal entities;
if the client - an individual wishes to pay bank card;
for settlements with government bodies(for example, the tax office will be able to transfer the overpaid amount of tax only to the account);
when concluding transactions for a large amount (over 100,000 rubles).

There may be other reasons that sooner or later will force the entrepreneur to open a bank account. An important point is that the presence of an account with an entrepreneur increases the counterparty's confidence in the IP.

Settlements between LLC and IP

Settlements between individual entrepreneurs and LLCs can be made both in cash and non-cash.

Cash payments are made using CCP. The conditions and procedure for using CCP are given in Art. 4.3 of the Law of 05.22.2003 N 54-FZ.

How can a sole proprietorship invoice an LLC?

Here is the general billing algorithm:

The individual entrepreneur contacts the LLC and negotiates the terms of the transaction;
The individual entrepreneur, having coordinated his requests with the LLC, draws up an invoice for payment and sends it to the LLC (either by mail, or independently / by courier);
LLC makes payment;
The individual entrepreneur checks the translation and provides the service.

You can create an invoice for payment yourself. It specifies:

IP details (including account details);
LLC details;
service description (list of goods), quantity, unit price and total amount.

30 minutes. reading

Updated: 16/04/2019

Most detailed overview in the vastness of Runet! Are you looking for the best place to open a business account? We have prepared an overview of the tariffs of the best banks for entrepreneurs, we will tell you which bank is the most profitable. We will advise where to open an account for free, find out which banks do not charge service fees. We calculated the cost of payments for you, made a detailed comparison of tariffs, studied pitfalls, prepared tips from personal experience. Get comfortable and let's get started!

I have been an IP for 11 years. For a long time I was a client of one bank. They had profitable terms settlement and cash services for individual entrepreneurs (hereinafter referred to as individual entrepreneurs), but the time has come to change this organization. From today's review, you will find out in which bank it is most profitable to open an IP current account. This article will be relevant both for beginners who are just thinking about their business, and for experienced entrepreneurs who have been operating for more than a year and are now deciding which bank is better to open a current account for an individual entrepreneur. In this article you will find comparisons of the rates of various banks, calculation scenarios for beginners and experienced entrepreneurs, and I will also share my own experience with you, from which you will learn about all the "pitfalls" when opening a bank account and its subsequent use.

I have been registered as an entrepreneur since 2007. During this time I had several business projects. The first is a small tanning studio. For a year of work, I managed to increase the invested money by 2 times, after which I sold it. Then, I switched to internet projects. I had an online store for water-saving equipment. I have been doing it for 4 years. The invested money was repulsed many times, I did not count how much, but I was always in the black and I managed to sell it at a good price. There were several other small online stores, more precisely, one-page sites, where we sold Chinese goods at a crazy margin (sometimes up to 1000%). And now I'm focused on a content site that generates income through advertising (contextual, banner, mailing list advertising, etc.), CPA networks, affiliate programs.

I registered an individual entrepreneur and a current account for him at the Ermak bank, Nizhnevartovsk, Khanty-Mansi Autonomous Okrug. It was a bank with the most favorable, at that time, conditions for settlement and cash services (RKO) in the city. Over the past 8 years, I have already changed 3 cities of residence. From Nizhnevartovsk I moved to Moscow, and from there three years later to Gelendzhik.

The main problem that prompted me to look for another bank is working with a USB token. USB-Token is such a special key on a flash drive with which secure operations are performed (payments, transfers, etc.). These tokens have a limited period of time and need to be re-registered periodically. To re-register it, you need to bring a printed application, acts to the bank. Since I am in a city where there are no Yermak branches, this is a problem for me. The problem, in general, solvable, can be transferred by mail and courier, but the last straw for me was that the operator did not accept the Act from the courier, since my signature was different there.

When I opened an account with this bank, I left samples of signatures along with the Agreement. Over the years of work, my signature has changed, and since I don’t see what my signature was on the sample in the bank, and the teller didn’t meet me halfway and couldn’t find a solution to this issue, except to sign the documents again, I decided to go to another bank, especially since technologies do not stand still and there are banks that work without these tokens and their security is no worse, all transactions are confirmed using SMS.

It remains only to formulate the requirements for the new bank:

Service is not more expensive, and even better cheaper than in the previous bank;
Online banking with confirmation of transactions by SMS, not by USB token;
Mobile app for Android and iOS (desirable, but not required);
Presence of offices throughout the country (desirable, but not required).

How banks were selected for analysis

At the moment, the content site is under development, which means that I have:

Small turns;
1-3 incoming payments;
Extremely rare outgoing transactions (1-3 times a month), transfer to one of your debit cards in another bank;
STS - 6%, without employees.

In this review, you will find out the rates of 10 banks, 7 of which are in the TOP-10 banks in the country in terms of assets. Three more banks were included in the review as the most advanced and technologically advanced. One of the criteria for manufacturability was the integration of the bank with an online accounting service, with which you can submit tax returns and interact with the tax authorities without leaving your home.

To submit tax returns via the Internet, I use the Kontur.Elba service. There was a time when I had to submit reports directly to the tax office at the place of residence, when I lived in Nizhnevartovsk. I decided to find an alternative to queues even before I moved to the capital. You could kill a whole day at the tax office. Now it has become more civilized there, they have introduced an electronic queue system, and before that you had to come almost at 6 in the morning to take a queue.

I want to warn you that in banks they may try to “divorce” you for additional insurance of a corporate card, as was the case with me at Sberbank. Moreover, managers do it quite brazenly, almost claiming that it is mandatory. Therefore, be more persistent in such cases, make it clear to such a banking scoundrel right away that you are not going to take out any insurance even in case of coercion.

In the case of Sberbank, I see no point in a corporate card. Okay, the first year is free. But from the second year to pay 2.500 rubles. for a useless, in my case, service - I consider it a waste of money.

Accrual% on the balance

This is an interesting service that appeared on the RKO market not so long ago. Many banks actively use it in marketing campaigns and advertising. But what is it really?

Take Tinkoff Bank. They promise 6% on the balance (simple tariff). If you look into the details, it turns out that a maximum of 3,000 r is charged per month.. That is, if you had a million in your account, then at a rate of 6% per annum you should be credited with approximately 4,600 rubles, but you will receive only 3,000 rubles.

But that's not the worst. Interest is charged on the minimum monthly balance. Let's say you have 600,000 rubles in your account for almost the entire month. At a rate of 6% per annum, you will have to accrue about 2,700 rubles. But if during this period the amount on the account falls at least a day lower, then you will be counted on this very minimum amount. For example, you transferred 597,000 rubles to a wholesaler, and the next day this money was returned to the account as a result of the sale of goods. So the minimum balance is 3.000 r. 6% on this amount will be about 13 rubles.

When I developed an online store, there were always large amounts of funds on my current account. Of course, it is interesting that they do not lie dead weight and at least some penny drips on them. But the entrepreneur constantly operates with this money, bought something, sold something. And the calculation of interest on the minimum amount makes this tool practically useless, or, as I noted above, marketing. It allows Tinkov to stand out from the competition, entrepreneurs are willing to follow this trick, but it brings little real benefit.

Of our candidates, a similar service is also available in Modulbank, which offers 3% per annum on the average daily account balance from 30 thousand rubles. This means that the bank sums up all the days during the month when you had more than 30 thousand rubles in your account, then divides them by the number of days in the month and charges 3% per annum on the resulting amount.

Let's try to figure out which is better. The table below shows 4 dates. On each of these dates, the status of the current account changed. On March 1, 300,000 rubles were received. Then, on March 12, 295,000 left and 5,000 rubles remained. On March 18, 495,000 rubles arrived. and the balance was 500,000 r. And finally, on March 24, another 120,000 rubles came. after which the balance became 620.000 p.

Under the terms of Tinkoff Bank, 6% is charged on the minimum balance, in our example it is 5,000 rubles. The income will be about 25 rubles.

Now let's calculate the profit in Modulbank. Here you need to consider receipts at which the balance was more than 30,000 rubles. It turns out 300.000 + 495.000 + 120.000 = 915.000 rubles. / 30 days = 30.500 rubles We consider 3% for this amount and it turns out about 77 rubles.

As can be seen from the example, the percentage value is far from always decisive. Sometimes the way it is calculated wins. In the case of Tinkov, the amount of accrual will depend on minimum amount on account. And in the case of Modulbank, everything will depend on the amount of money received on your current account.

Online accounting for individual entrepreneurs on the simplified tax system 6% and UTII

If you are unfamiliar with this service, I will explain, it allows you to report to the tax authorities without leaving your home. This is very convenient as it saves you a lot of time. For me, as an Internet entrepreneur who constantly moves around regions and countries, this is an indispensable service.

As noted above, there are specialized services, for example, Kontur.Elba or My Business, which have wide functionality and allow you to submit declarations and other tax documents not only to simple IP workers without employees, but also to individual entrepreneurs with employees, as well as LLC in special modes (USN, Patent) and OSNO.

Some banks have similar functions, only in a simplified version. To understand the difference between the functionality of online accounting in a bank and a specialized service, see the table below:

SERVICE	BANKS	SERVICES KONTUR.ELBA AND MY BUSINESS
Calculation of USN and UTII taxes, as well as insurance premiums for individual entrepreneurs	Yes	Yes
Creating a payment order	Yes	Yes
Payment reminder	Yes	Yes
Sending a declaration to in electronic format	Yes	Yes
Calculate the salary of employees, report for them to the tax office, Pension Fund and FSS.	Yes	Yes
holidays, bonuses, travel allowances	–	Yes
Accounting for goods, the history of the movement of goods in the warehouse, the formation of warehouse documents, inventory	–	Yes
Issuing invoices, acts and invoices, invoices to counterparties using your own or ready-made templates	–	Yes

This is an incomplete list of differences, the table reflects the most popular services. It is worth noting that most banks offer online accounting services only for individual entrepreneurs on a simplified basis without employees and a cash desk. This greatly reduces the number of potential customers and will be relevant for startups, and even then not for everyone.

Of the minuses of online accounting of banks, it is worth noting the weak integration with the tax office and the lack of high-quality support. Let me give you an example from my experience:

Recently, I received a letter from the inspectorate in which the tax authorities demanded an explanation why I did not pay insurance premiums for one of the previous years. All calculations were made in Kontur.Elba, so the first thing I did was contact the support of this service for advice.

The support staff, completely free of charge, checked my declaration, suggested which tax reconciliations should be ordered, and I did it in the personal account of the service and, further, advised me to print payment documents on paid insurance premiums and show all this to the tax authorities.

Through the taxpayer's personal account on the website nalog.ruI created an appeal in which I indicated that I had paid all the insurances and attached scans of payments as evidence. Why did you do it through nalog.ru? Firstly, because geographically I was in another city and I considered it inappropriate to spend money on tickets to show these pieces of paper to the tax authorities. Secondly, when making an appeal, it is assigned an incoming number, which means that my appeal is drawn up in a proper document flow and civil servants do not have the right not to respond to my message.

What is the conclusion from this story? Let the Kontur.Elba service cost me more than free bookkeeping through one of the banks, it gives me more advantages and assistance in those matters in which I myself am incompetent.

If I was on initial stage of his entrepreneurial activity, then he would definitely consider the issue of opening a current account for an individual entrepreneur in one of these banks, which make it possible to report to the tax office for free, because in the first years of doing business, the probability of error when submitting reports will be minimal, and the money required for paying for one of the online accounting services is better spent on business development.

We determine the most profitable bank

Now let's try to determine which bank is more profitable in various use cases. In all scenarios, only the number of outgoing payments will change. Incoming payments are free everywhere, but the cost of outgoing payments is different. Well, let's not forget to calculate the service, commissions for the withdrawal of profits and other payments.

Scenario #1: up to 5 outgoing transfers per month

This is a scenario for beginners who will have few payments. Since I am currently developing new project, then these calculations will be very relevant for me.

When calculating the cost of outgoing payments to legal entities, we will take the maximum figure for this scenario 5. This means that in some months, when there will be fewer outgoing payments, for example, 1-2, the cost of servicing will be cheaper in some banks.
When calculating the cost of outgoing payments for individuals we will start from the figure of 100,000 r. Here we mean that we will withdraw the earned profit to debit cards opened either in the same bank or in other banks. It is clear that in each individual case different amounts will be displayed, but since we agreed that this scenario is designed for beginners, we will assume that the beginner will have a small income. And we will break these 100 thousand rubles. for 4 outgoing payments of 25 thousand rubles each, since we mean that the money to the account will be received not in one large amount, but in different parts, and we seem to be withdrawing 25 thousand rubles each. every week for life.

Bank	Alfa Bank	Tinkoff	Dot	Modulbank	Sberbank	VTB	Opening	Raiffeisen
Monthly maintenance	490	408	750	490	0	900*	492	990
	100	98	0	95	200	0	158	125
	0	0	0	0	0	0	0	125
	0	0 + 99**	0	76 (4 x 19)	44 + 62,5***	0	0 + 99****	100
	590	0	0	0	500	0	0	500
	1180	605	750	661	806,5	0	749	1840
Total for the year	7670	7260	9000	7932	4.178	10800	8988	16580

* - I made calculations for VTB Bank taking into account the perpetual promotion, otherwise the bank's tariffs are unprofitable. The first 3 months the service is free, then 1200 rubles. per month.

** - Since in Tinkoff you can only withdraw to your debit cards without commissions, we will include in the costs the service fee for the Tinkoff Black debit card (99 rubles per month)

*** - In Sberbank, servicing a classic debit card costs 750 rubles. the first year or 62.5 p. per month. From the second year, maintenance is 450 rubles / year or 37.5 rubles / month. Do not forget about the unnamed Momentum card, the service of which is free, but I do not take it into account here, since it is not easy to open it, it does not happen in all service offices.

**** - In Otkritie bank, as well as in Tinkov, without commissions, profits can only be withdrawn to a debit card of an individual opened within the bank. The cost of servicing the cheapest debit card costs 99 rubles / month

So, as can be seen from the table, the Sberbank tariff is out of competition. It is almost 2 times cheaper than its closest pursuer, Tinkoff Bank.

Scenario #2: up to 20 outgoing transfers per month

Now let's determine the most profitable current account for an individual entrepreneur who is more active than in the first scenario. To do this, I took the data of the online store for one of the past active periods. The turnover of the store for the year amounted to about 5.5 million rubles. My account received 338 incoming payments (they could not be counted) and there were 186 outgoing payments, of which:

44 were to the accounts of individuals, including their debit cards for a total of 3.380.056 rubles;
12 payments to tax authorities and FIU;
130 payments to accounts of legal entities.

Divide this data by 12 months of the year, rounded up and get:

4 outgoing payments per month to individuals for a total amount of 281.671 rubles;
1 payment per month to the tax authorities and the FIU;
11 payments per month to the accounts of legal entities.

Now let's calculate the rates:

Bank	Alfa Bank	Tinkoff *	Dot	Modulbank	Sberbank	VTB	Opening	Raiffeisen
Monthly maintenance	490	990	750	490	0	900*	492	990
External payments in rubles through the Internet bank to the accounts of legal entities and individual entrepreneurs	400	29	300	209	800	600	632	275
Tax and budget payments	0	0	0	0	0	0	0	25
Payments to accounts of individuals	820	99	500 + 2460	76 (4 x 19)	44 + 660 + 62,5***	1320	1320 + 99****	100 + 1820
Signature card	590	0	0	0	500	0	0	500
Total in the first month of service	2.300	1.118	4.010	775	2066,5	2.820	2.543	3.710
Total for the year	21.110	13.416	48.120	9.300	19.298	33.840	30.516	39.020

* – In the second scenario, the Advanced tariff is considered, while in other cases, the Simple tariff was considered above. In this calculation, Advanced is more profitable than Simple.

From the table it becomes obvious that this time Modulbank is the leader. However, this approach to defining the best bank not entirely correct, because each bank in the line has several tariffs, the limits and commissions for each of which are different, so the correct conclusion that we can draw from the second scenario is as follows:

As your business grows, you need to review the rates of different banks and change them to the most profitable ones, otherwise you risk overpaying every year for servicing a current account.

I studied the tariffs of the analyzed banks and came to the conclusion that changing the tariff to a higher one in tariff scale each bank will not make much difference. Only in Tinkovo, if you switch to the Advanced tariff, you can reduce the cost of annual maintenance to 12 thousand rubles. In other cases, the cost of maintenance increases.

What else to pay attention to?

Signature card

IN comparative table above, I also noted a few more points, for example, the design of a card with sample signatures. Such a card is needed for the bank employee to verify any documents and identify your signature. This is necessary so that documents are not forged for you. For example, you have been billed for payment. For some reason, you could not use the online bank and printed the document on paper, and then took it to the bank. When accepting this payment order, a bank employee will verify the signature on the document with the sample signature on the same card that you issued when opening a current account for an individual entrepreneur. If the signatures match, then the banker will transfer the money according to the payment document, if not, then return it back.

So, in many banks from the table above, such cards are not issued, more precisely, they are not mandatory for issuance, because, for example, the same Tinkoff bank does not have service offices and all payment documents can only be issued through a personal online account. bank, where each payment is confirmed by SMS.

But when you come to open a current account at the same Sberbank, an employee with a straight face will say that it is necessary to issue a card with sample signatures, the cost of which is 250 rubles in Gelendzhik, and 500 rubles in Moscow. The cost is small, but I am more outraged when unnecessary services are imposed on you. I agreed and only later found out that it was not necessary to draw up this card.

There are banks where issuing a card with sample signatures is mandatory when opening an account, for example, in Alfa-Bank, the cost of the service is 590 rubles. Without this, you will not be able to open an account.

Account closing cost

In my former Sovdepovsky Ermak, they took 500 rubles from me for closing an account. Fortunately, in most modern banks this service is free.

Account statement cost

After the massive cleansing of the banking sector by the Central Bank of the Russian Federation began, the surviving banks are afraid of any claims from the regulator and zealously comply with all its requirements and instructions, one of the most terrible, among which is 115 Federal Law "On countering the legalization (laundering) of income received by criminal way, and the financing of terrorism”. As a result, for Lately many accounts of individual entrepreneurs and LLCs were closed, the activities of which seemed suspicious to financial monitoring services. In 2017 alone, according to the Delovaya Rossiya public organization, banks closed at least 500,000 business accounts.

What does this mean for you? Your account can be blocked at any time, even if you are doing business honestly and openly. Therefore, you must immediately imagine the consequences.

1 First, if you actively use the account, then your current contracts may suffer, as happened with the businesswoman Xenia:

I work in the field public procurement, the business is absolutely transparent, all Contracts can be checked on the public procurement website. We use the account every day, it was a complete surprise for me when my operations were suspended.

Because of this, I was unable to purchase goods for one of my customers. Now I will not be able to deliver the goods on time and will suffer losses due to the terms of the Agreement. Also, I couldn't pay another bill on transport delivery with an order for another client, now the car is idle with my cargo.

Who will compensate me for the losses incurred and the loss of reputation? How do you look customers in the eye now?

2 Second, if your account is blocked, then you may need a current account statement, on which you will then calculate taxes. The statement can also be uploaded to Kontur.Elba or My Business and the services will calculate the tax amount for you.

Some banks charge crazy money for such statements:

Tinkoff - 2990 rubles.
Modulbank - 2500 rubles.
Alfa-Bank - 600 rubles.

How to choose a bank to open a current account - recommendations and advice

Since in this review, when choosing a bank, I proceeded from my needs and wishes, I will give you advice on what to look for when choosing a bank for cash settlement.

1 Determine the list of required services. Before compiling your list of banks for rating, determine what you will need in the process of work. For me, this is, for example, an online bank that works without tokens. Maybe you need salary project, currency account or .

2 Learn the features of the bank and its services. The availability of the service you need does not determine its quality; it may vary in different banks. Read online reviews, call hotline bank for details. For example, not all online banks work on poppies (company products), not all banks have a mobile version. If you are making transfers abroad, then you need to find out how much it will cost to maintain an account in foreign currency, as well as the cost of foreign exchange transfers. If by the nature of your activity you need to deposit cash, then it is better to choose a bank with a wide branch network, etc.

3 Integration with various services. In the review, I already mentioned the integration of online banks with services such as Kontur.Elba and Moe Delo. In addition to them, there are many other services that can also be integrated with your bank, for example, 1C, My Warehouse, Button, Fingeroo, etc.

4 Location of ATMs. Explore the ATMs of which banks are near your home or on your way to work. This will help save time on withdrawing cash from the card.

5 Find out where your counterparties are served. It may be worth opening an account in the same bank where the accounts of your main counterparties are opened. This will help save on commissions, speed up the time of payments, partially, minimize questions from the financial monitoring of the bank.

6 Look at the payment processing time. For example, in my former Yermak, payments were processed from 8:00 to 16:00, and there are banks where the payment processing time is from 4:00 to 21:00.

7 Interest on account balance. Sometimes the interest on the balance can cover the monthly maintenance of the current account or at least reduce it.

9 Bonuses from partners. When opening an account, many banks offer bonuses from partners, for example, if you advertise your services in Yandex.Direct, Google Adwords or myTarget, you can get special promo codes up to 75,000 rubles.

Or you can get several months of free service in various cloud services, such as Kontur.Elba, My Business, 1C Entrepreneur, AmoCRM, or post a free job on HH.ru

Frequently Asked Questions (FAQ)

Is it necessary to open a bank account and is it possible to maintain an IP without a current account?

By law, an individual entrepreneur can operate without opening a current account, but with some restrictions. In particular, cash settlements with legal entities and other individual entrepreneurs are limited to 100 thousand rubles. under one contract. For example, you rent an office for 10 tr. per month. Usually the agreement is concluded for 11 months, which means that the amount of 110 thousand rubles will be specified in the Agreement, which is prohibited (5 and 6 paragraphs of the Bank of Russia Directive No. 3073-U dated October 7, 2013). In this case, you can conclude 2 contracts with the landlord, for six months each, which will allow you to meet the required limit under one Contract, but for this you must have a good, close relationship with a partner who agrees to do this.

The main problem that you may encounter if you work without a cash account is interaction with other counterparty organizations, although much depends on the type of your activity. If your activity involves working with other organizations, settlements with which will be made in a non-cash way, for example, the purchase or shipment of any goods to legal entities, then without an account, nowhere, since not every organization wants to work with an individual entrepreneur, transferring money to him for services or goods in cash, which is fraught with additional costs for various kinds of commissions. If you are doing retail sales or services and accept cash payment, then you can work without a cash account. Where is the best place to open a bank account?

The information presented in this review suggests that it is most profitable to open a current account at Sberbank, Tinkoff Bank, Modulbank and Alfa-Bank. These banks not only have the most favorable rates, but also the most competitive functionality and capabilities of an online bank.

Which banks open a current account for free

The following banks open a current account for free: Sberbank, Tinkoff, Alfa-Bank, Modulbank, Tochka, Otkritie, Raiffeisen, VTB (for promotions, check with managers). These are the banks reviewed in this review. Surely there are a lot of other banks where you can open a cash account for free, the purpose of the article was different, namely, to analyze the most reliable and functional banks in terms of which bank to open a current account is most profitable.

Reasons for refusal to open an account

If you were refused to open a current account, then this could happen for one of the following reasons:

Bad reputation. Perhaps you are on the bank's blacklist or the Rosfinmonitoring blacklist (terrorists and their accomplices), which banks check when analyzing a client. You can get on the list of unreliable clients for delays or non-payment of a loan, including those issued to an individual, for opening too many accounts, as well as for blocking an account with a bank, for example, for non-payment of taxes, alimony, any fines.
Problems with documents. This is a trifle compared to an unreliable reputation, because document problems are easy to fix, but fixing your reputation is much more difficult. The bank may refuse if you made some mistake in the application or forgot to provide any document or its copy, etc.
Invalid information. After filling out the application form and providing a set of documents, the bank's security service will definitely conduct an inspection. If you provided false information, you may be denied opening a bank account.
Problems with tax or other government agencies. If you do not pay taxes, insurance premiums, duties and other important payments, then this may be the reason for the refusal of the bank.
A victim of statistics, or an attempt to serve the Central Bank of the Russian Federation. This is a rare cause, but it does exist. The fact is that in connection with the mass cleansing of the banking sector, all banks are trying to clearly follow all the recommendations. Every year, each bank reports to the Central Bank, including the percentage of refusals to open a bank account. If the failure rate is zero, then this may cause unnecessary questions from the regulator to the bank, which top managers try to avoid. Therefore, you may well become a victim of statistics. There is no need to despair if you were refused in one bank - go to another, if they refuse there too, probably the reason is not in statistics, but in something else.

Can an individual entrepreneur have several current accounts in different banks?

The law does not restrict the entrepreneur in this regard; you can open any number of accounts in any bank and any region. If you are active, then this can even be useful. If suddenly the financial monitoring of the bank considers your transactions doubtful and decides to block the account, then while the proceedings are going on, another account opened with another bank will come in handy, which you can use for urgent settlements with counterparties.

What documents are needed to open a current account?

In most banks, to open a current account, it will be enough for you to present your passport and TIN. However, the bank, at its discretion, may require you to provide any other documents, for example, a notarized signature card, a certificate of registration of an individual entrepreneur, an extract from the USRIP, licenses necessary for the activities of an individual entrepreneur. It is always better to find out the exact list of documents on the website or by calling the bank you are interested in.

Which banks do not close accounts?

Such banks do not exist, because all banks are under the control of the Central Bank of Russia, and that, in turn, has laws and regulations. One of them is the Law on Combating the Financing of Terrorism and Money Laundering. There are entrepreneurs who conduct dishonest business and cash out, both through one-day IPs and through one-day LLCs. Therefore, if your transactions fall under the control of financial monitoring and seem suspicious, then your account will be blocked.