IP is a legal entity. LLC is better, more profitable, more convenient IP

The legal status of an individual entrepreneur raises many questions. First of all, it is not clear to many that an individual or legal entity is an individual entrepreneur from the point of view of legislation.
We will tell in the article what the tax authorities think about this and how individual entrepreneurship is characterized by law.

○ Concept Individual Entrepreneur.

From the point of view of legislation, an individual entrepreneur is not a legal entity. This follows from the definition.

Art. 11 of the Tax Code of the Russian Federation:
Individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of civilof the legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

In accordance with this text of the legislation, an individual entrepreneur is a natural person who conducts commercial activities. This is quite clear. However, the legal status of an individual entrepreneur implies a certain similarity with the status of a legal entity. Let's look further at the similarities and differences between these concepts.

○ Signs of individuals and legal entities.

An individual is a person who has rights and obligations within the framework of the legal regulation of the state. An individual has certain characteristics:

• Identification is carried out by full name.
• There is no need for additional registration, except for obtaining a birth certificate and a civil passport.
• The right to carry out economic transactions with other persons and organizations.

A legal entity is an organization registered in the register and having separate property, which is responsible for its obligations.

Art. 48 of the Civil Code of the Russian Federation:

1. A legal entity is an organization that has separate property and is liable for its obligations, can, on its own behalf, acquire and exercise civil rights and bear civil obligations, be a plaintiff and defendant in court.
2. A legal entity must be registered in the unified state register of legal entities in one of the organizational and legal forms.
3. Legal entities, on the property of which their founders have real rights, include state and municipal unitary enterprises, as well as institutions.

Legal entities have the following characteristics:

• The presence of registration in a single register.
• Certain property owned.
• Separate name and registered address.
• The presence of a structured team with managers and subordinates.
• The right to obtain licenses for certain activities that are not available in other forms.
• Mandatory presence of a seal and a bank account.

A legal entity is responsible for conducting activities with its property. This sign is identical to the responsibility of an individual and an individual entrepreneur.

○ Comparison of an individual entrepreneur and a simple individual.

In fact, an individual and an individual entrepreneur have many common features. However, conducting certain types of entrepreneurial activity without registration is not allowed. We will tell you what are the similarities and differences between an individual entrepreneur and an individual.

✔ General signs.

Common facts include the following:

1. Legally, individual entrepreneurs and individuals are equal.
2. This is a specific person with a full name and identification number.
3. The place of permanent registration is the same.
4. An individual entrepreneur can act as a citizen when concluding transactions.
5. Individuals and individual entrepreneurs have the right to conduct business transactions, conclude transactions, draw up the necessary documents and perform legally significant actions.
6. In the event of a debt, individuals and individual entrepreneurs are liable with the property they own.

From the point of view of legislation, an individual entrepreneur is the status of an individual. However, there is still a difference between these concepts.

✔ Features.

The difference between an individual entrepreneur and an individual lies in the system of income taxation and the permissible field of activity. For example, an individual with the status of an individual entrepreneur cannot be an employee and at the same time conduct entrepreneurial activities. A person, being an individual entrepreneur, can be an employee, but as an individual.

Many types of commercial activities are not available to an individual who does not have the status of an individual entrepreneur. So, for example, he cannot open a pavilion and sell any goods there or engage in the provision of household services to the population.

○ Comparison of individual entrepreneur and legal entity.

Quite often you can find the identification of the status of an individual entrepreneur and a legal entity. This is not entirely correct from the point of view of legislation, but nevertheless, there are certainly similarities between these statuses. Let's take a look at the similarities and differences.

✔ Commonality in activity.

The commonality of activity lies in the following factors:

• The purpose of the establishment is to conduct business and make a profit.
• The need to pass the state registration procedure.
• Availability of taxation systems - simplified tax system, UTII, etc.
• The possibility of employment of employees in accordance with the Labor Code of the Russian Federation.
• May have a bank account (not required for individual entrepreneurs).
• In court, there can be a plaintiff and a defendant.

This is where the similarity ends. Consider the difference between individual entrepreneurs and legal entities.

✔ Distinctive features.

The main differences are as follows:

• An individual entrepreneur is a specific person, a legal entity is an organization.
• Registration of a person as an individual entrepreneur is carried out at the place of permanent residence, and a legal entity is registered at the legal address.
• An individual entrepreneur operates independently, a legal entity is a team of people (however, both of them can be employers).
• The property of the organization and its founders is separated from each other, the individual entrepreneur, in turn, is liable with all his property, as an individual.
• IP does not have its own name.
• A legal entity is required to have a seal and a bank account, for individual entrepreneurs, both are advisory in nature.
• The activity of a legal entity is impossible without the availability of statutory documents.

Organizations have the right to conduct commercial activities in any area that does not contradict the law. Entrepreneurs are subject to certain restrictions.

First of all, let's be clear about the many terms that are used in practice in relation to the designation of the status of an entrepreneur:

PBOYUL- an entrepreneur without a legal entity

IP- individual entrepreneur

HPI- individual private entrepreneur

In fact, all these abbreviations mean the same thing - the legal status of a person. In the current Russian legislation, the term "individual entrepreneur" is used. That is what I will use later in this book. Wishing not to overload the text, I will also use the term "entrepreneur".

The first and main difference between the status of an entrepreneur and any legal entity is that in itself the registration of the status of an individual entrepreneur does not entail the formation of a new subject of rights.
A person (a citizen of Russia or a foreign citizen) who has registered the status of an individual entrepreneur continues to carry out entrepreneurial activities on his own behalf, only in the status of an entrepreneur. Obviously, in the case of registration of a legal entity, for example, a limited liability company or a joint-stock company, a new subject of law is formed, that is, a new person, on whose behalf all activities are carried out.

The second difference between the status of an individual entrepreneur and any legal entity is that the entrepreneur does not have any constituent documents (Charter, Regulations, etc.).

The third difference is that there is no legal need to form an authorized capital or any compensation fund when registering a status. Thus, the entrepreneur does not have the obligation to spend money to pay for the authorized capital.

The fourth difference concerns the responsibility of the entrepreneur. The fact is that, according to the provisions of the current Civil Code of the Russian Federation (Article 24 and Article 25 of the Civil Code of the Russian Federation), if an individual entrepreneur has debts to creditors, then the claims of the individual entrepreneur's creditors are satisfied at the expense of his property in the manner prescribed by law .
Thus, we are talking about liability with all our property, including personal property, which is not related to entrepreneurial activity (cars, apartments, houses, other real estate, shares, etc.).
Therefore, an individual entrepreneur should be more careful and more accurate when doing business!
At the same time, one should not exaggerate the obligation of the entrepreneur to answer with his property. If one treats the case responsibly, then the risk of liability for debts can be significantly minimized.
Often, in order to eliminate such a risk, a person, before registering the status of an individual entrepreneur, re-registers the most valuable property to his proxies, relatives, and thus, even in the event of bankruptcy, the risks of negative legal consequences are excluded.
And if a bankruptcy procedure was applied to an individual entrepreneur, then according to civil law, after the completion of settlements with creditors, an individual entrepreneur declared bankrupt is released from fulfilling the remaining obligations related to his entrepreneurial activity, and other requirements presented for execution and taken into account upon recognition bankrupt entrepreneur.

Finally, the last but not least difference between an individual entrepreneur and a legal entity is the cost of registration, legal and accounting services for the status of an entrepreneur. For an individual entrepreneur, this cost is significantly, several orders of magnitude lower than for a limited liability company or a joint-stock company. For comparison, I cite the amount of minimum expenses, which cannot be avoided, since they are established by current legislation.

When registering an IP:
- state registration fee - 800 rubles;
- notary expenses: certification of an application for state registration of the status of an entrepreneur - at least 400 rubles.

When registering an LLC:


- notarial expenses: certification of an application for state registration of a legal entity - at least 400 rubles.

When registering a CJSC:
- state registration fee - 4000 rubles;
- state duty for a duplicate of the charter - 200 rubles;
- notary expenses: certification of an application for state registration of a legal entity - at least 400 rubles;
- state duty for registration of the issue of shares of a joint-stock company - 20,000 rubles.

Organizing your own business is a serious undertaking that requires a reasonable approach and consideration of many details. The majority of young businessmen have a question about the choice of the form of entrepreneurship. To make the right decision, you need to clearly understand how an individual entrepreneur differs from an LLC. Other options (joint stock company, partnership) are too complicated to start your own business, so they are used much less often in practice.

The role of legal form in business

The future of the company directly depends on the choice. Individual entrepreneurs and legal entities are noticeably different from each other. Even the same type of activity in the organizational and legal forms under consideration will develop in completely different directions, so the choice should be treated with full responsibility and should be oriented towards the future.

In order for a young entrepreneur to be able to make a reasonable decision, he must understand how an individual entrepreneur differs from an LLC. To do this, you need to know the characteristics of each type.

Features of opening an IP

To obtain a business license, certain documents will be required:

• notarized application (form p21001);
• copy of the passport;
• receipt of payment of state duty;
• application for the application of the USN.

A young businessman must definitely choose the types of activities that he is going to do. If all the documentation is properly executed and the inspector does not find specific reasons for refusal, the procedure will go smoothly. Obtaining a legal address, contributing the amount to the authorized capital - all this does not require registration of an individual entrepreneur. The price of the state duty is 800 rubles, and the duration of all events is about a week.

Features of registering an LLC

The process is more complicated and requires the following documents:

• registration certificates;
• order on the appointment of the head of the company;
• charter;
• extracts from the Unified State Register of Legal Entities.

In some situations, you may need a letter of guarantee on the provision of premises for a legal address, copies of the passports of the founders and the head, acts of valuation and transfer of property. The cost of the state duty is approximately 4000 rubles. Legal entities are required to open a bank account and obtain their own seal, while entrepreneurs do not need this - this is how an individual entrepreneur differs from an LLC.

Economic policy of IP and LLC

Despite the fact that the entrepreneur has a low down payment, the legal entity has more economic advantages. Firstly, in most cases, less expenses are required to maintain a company, because even if a businessman does not do his business or does not make a profit, he will still be required to regularly pay a certain amount to the Pension Fund and the tax office. In such a situation, it can provide a “zero” report and an information letter about the lack of payments to individuals.

Secondly, there is a stereotypical thinking that an organization is a more reliable partner in business than an individual entrepreneur. In this regard, it is much easier for her to build a deal with partners and counterparties. But this is not all that distinguishes an individual entrepreneur from an LLC.

Sole Proprietor and Limited Liability Company Taxes

There are no special differences in tax liabilities between the organizational and legal forms under consideration (if the same regime is chosen). The rates and terms for both parties are the same. The only difference is that an additional type of taxation is available for individual entrepreneurs.

In 2014, businessmen and legal entities can choose one of the following tax regimes:

1. OSN - the general taxation system used by default (if there was no application for another category). For a merchant, it offers unfavorable conditions, since it requires payment of VAT (18%) and personal income tax (13%), and it is also difficult to maintain accounting records.
2. USN is a simplified taxation system available for businessmen with an income of less than 64 million rubles. This regime is popular because it assumes the absence of VAT, and instead of income tax, IP must pay 6% of profits or 15% of revenues.
3. UTII - a single tax on imputed income. In this mode, there is no VAT, and the tax rate is 15%.
4. PSN - patent taxation system (not provided for legal entities) differs in that the individual entrepreneur will have to pay 6% of possible income, depending on the type of activity.

If there are employees, individual entrepreneurs and LLCs undertake to make additional financial payments.

Lending and administrative fines

In the field of obtaining loans, businessmen may encounter certain difficulties, since banks are more loyal to legal entities. The reason is that credit institutions know the specific amount of authorized capital that they can count on in case of non-payment. Even if the size of the contribution of the founders is minimal, a limited liability company is more likely to receive a loan.

Those who want to understand how an individual entrepreneur differs from an LLC (2014) should know that the legislation is more lenient towards those who have the status of an individual entrepreneur, since the amount of administrative offenses for them is set less than for legal entities.

Difference in liquidation and bankruptcy risks

Almost all activities have to be stopped sooner or later, but not necessarily because of ruin. This may be required in order to start a more profitable business. Then you will need to close the business certificate or liquidate the legal entity. Such events are similar to each other, but a limited liability company goes through them much longer.

In the event of bankruptcy, in order to pay off debts to creditors, a businessman risks losing all his possessions, regardless of whether they are related to entrepreneurial activity. This is where the main danger of doing business in the form of IP lies. In such a situation, legal entities are liable for financial obligations only by the amount of the authorized capital or the property of the organization (which may not be). That is why some people are interested in how to transfer the status of an individual entrepreneur to an LLC.

What is the difference between LLC and sole proprietorship: pros and cons

Based on the above material, the following advantages of IP can be distinguished:

• quick opening of the certificate;
• low cost of registration;
• there are no costs for creating a legal address.

IP Disadvantages:

• payment of contributions to the Pension Fund, regardless of the level of income and activity of a businessman;
• distrust on the part of large firms, difficulties in concluding contracts;
• in case of bankruptcy, an individual entrepreneur risks losing all his property (apartment, car, cottage, house).

Positive aspects of LLC:

• if the income is zero, you do not need to pay money to the Pension Fund (when submitting the relevant documents);
• in case of collapse, it is liable only for the authorized capital.

Negative aspects of LLC:

• high cost at opening;
• funds are required to form the capital of the company;
• search for a legal address (additional costs).

That's all you need to know about the forms of entrepreneurship in question. A clear understanding of how an individual entrepreneur differs from an LLC will allow a novice businessman to think through everything carefully, avoid unnecessary mistakes and make a reasonable decision that will lead to success.

After analyzing the norms of the current legislation, one can dwell on some differences in the procedure for carrying out entrepreneurial activities in the status of an individual entrepreneur, from the procedure for carrying out entrepreneurial activities using any of the forms of a commercial organization.

In particular, the following differences can be distinguished:

A) when registering a legal entity, the founders make contributions on their behalf to the property of the organization. It can be money, inventory or non-current assets. From that moment on, the property of a legal entity is accounted for separately from the property of the founders. Let's assume that the organization has incurred losses. Creditors demand repayment of debts. A legal entity can settle accounts with creditors only within the limits of its property. That is, to give away fixed assets, securities, goods, finished products, etc. At the same time, the founder can sleep peacefully: it is impossible to take the personal property of the founders for debts, since the organization is liable for debts only with its separate property (Article 48 of the Civil Code RF). In order for a citizen to register as an individual entrepreneur, it is not necessary to form an authorized capital. But at the same time, an individual registered as an individual entrepreneur is liable for his obligations (including those assumed as an individual entrepreneur) with all his property (Article 24 of the Civil Code of the Russian Federation).

B) upon registration, an individual entrepreneur cannot, at his choice, rent an office in any of the districts of the city and register with the tax office at his location, unlike a legal entity.

State registration of a legal entity is carried out at the location indicated by the founders in the application for state registration of a permanent executive body, in the absence of such an executive body at the location of another body or person entitled to act on behalf of the legal entity without a power of attorney.

State registration of an individual entrepreneur is carried out at the place of his residence (clause 3, article 8 of Law No. 129-FZ). Place of residence - a residential building, apartment, room, residential premises of a specialized housing stock (service residential premises, residential premises in a hostel, residential premises of a mobile fund, residential premises in a house of a social service system, etc.) or other residential premises in which a citizen constantly or predominantly lives as an owner, under a lease (sublease) agreement, a lease agreement for specialized residential premises, or on other grounds provided for by the legislation of the Russian Federation, and in which he is registered at the place of residence (paragraph 8, article 2 of the Law of the Russian Federation of June 25, 1993 5242-1 "On the right of citizens of the Russian Federation to freedom of movement, choice of place of stay and residence within the Russian Federation").

Therefore, in order to obtain the status of an individual entrepreneur, a citizen must submit the necessary documents to the tax office at the place of residence. But it should be noted that, for example, the registration authority of Moscow is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Therefore, both individual entrepreneurs and organizations must submit all necessary documents during registration. If a decision is made on the state registration of a legal entity, an individual entrepreneur, the registration (tax) authority (Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow) makes a corresponding entry in the database of the Unified State Register of Individual Entrepreneurs (EGRIP).

C) individual entrepreneurs may not be engaged in all types of entrepreneurial activities that organizations can carry out. The types of entrepreneurial activities that can only be carried out by organizations and cannot be carried out by individual entrepreneurs include, for example:

– activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products in the Russian Federation in accordance with Law No. 171-FZ. Thus, ethyl alcohol is supplied only by organizations that have licenses for the production, storage and supply of produced ethyl alcohol, including denatured alcohol (clause 4, article 9 of Law No. 171-FZ). Also, Law No. 171-FZ establishes that the production and circulation of alcoholic (with the exception of the retail sale of beer and beer drinks, cider, poiré, mead) and alcohol-containing food products are carried out only by organizations (clause 1, article 11 of Law No. 171-FZ). Retail sale of alcoholic products (with the exception of beer and beer drinks) is carried out by organizations (clause 1, article 16 of Law No. 171-FZ). In addition, Law No. 171-FZ establishes that the production and circulation (excluding retail sale) of alcoholic products with an ethyl alcohol content of more than 15 percent of the volume of finished products (with the exception of the production of vodka) are entitled to carry out state-owned enterprises, as well as other organizations that have a paid authorized capital (authorized fund) in the amount of at least 10 million rubles. The production of vodka is entitled to be carried out by state-owned enterprises, as well as other organizations that have a paid authorized capital (authorized fund) in the amount of at least 80 million rubles. (clause 2.1, clause 2.2, article 11 of Law No. 171-FZ);

- types of activities related to the scope of Law No. 61-FZ. For example, only an organization that manufactures medicines in accordance with the requirements of Law No. 61-FZ can be manufacturers of medicines;

- activities arising from the implementation by pawnshops of lending to citizens on the security of things belonging to citizens and activities for storing things (Federal Law of July 19, 2007 No. 196-FZ "On Pawnshops" (hereinafter - Law No. 196-FZ)). So, only a legal entity can be a pawnshop - a specialized commercial organization, the main activities of which are the provision of short-term loans to citizens and the storage of things (clause 1, article 2 of Law No. 196-FZ);

- microfinance activities. Thus, microfinance activity is the activity of legal entities having the status of a microfinance organization, as well as other legal entities entitled to carry out microfinance activities for the provision of microloans (microfinance) (clause 1 clause 1 article 2 of the Federal Law of July 2, 2010 No. 151-FZ "On microfinance activities and microfinance organizations");

– activities for the organization and conduct of gambling on the territory of the Russian Federation. So, the organizer of gambling can only be a legal entity engaged in organizing and conducting gambling (clause 5, article 4 of the Federal Law of December 29, 2006 No. 244-FZ "On state regulation of activities for organizing and conducting on amendments to certain legislative acts of the Russian Federation" (hereinafter - Law No. 244-FZ));

- private detective work. Thus, an individual cannot register as an individual entrepreneur to carry out private security activities. Private security activities can only be carried out by private security organizations. In accordance with Law No. 2487-1, a private security organization is an organization specially established to provide security services, registered in accordance with the procedure established by law and having a license to carry out private security activities. And a private security guard can be a citizen of the Russian Federation who has reached the age of 18, who has undergone professional training to work as a private security guard, has passed a qualifying exam, received a private security guard certificate and works under an employment contract with a security organization (clause 2, article 1.1 of Law No. 2487 -one). Conversely, Law No. 2487-1 does not contain the concept of "detective organization" or "private detective agency". A private detective can only be a citizen of the Russian Federation, registered as an individual entrepreneur, who has received, in the prescribed manner, a license to carry out private detective (detective) activities and provides services under Part 2 of Art. 3 of Law No. 2487-1.

D) until the beginning of 2012, there was another difference in the activities of individual entrepreneurs and organizations. It is about the procedure for carrying out cash transactions. Previously, the Procedure for Conducting Cash Transactions in the Russian Federation was in force, which was approved by the letter of the Central Bank of October 4, 1993 No. 18. It applied to enterprises, associations, organizations and institutions, regardless of the legal form and field of activity, and individual entrepreneurs were not mentioned in it . In this regard, explanations were given that the previously existing procedure for conducting cash transactions in the Russian Federation did not apply to individual entrepreneurs (letter of the Ministry of Finance of Russia dated March 2, 2011 No.

No. 03-01-10/1-15; letter of the Federal Tax Service of Russia dated June 14, 2011 No. AS-4-2 / [email protected]). Also, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2010 No. 1411/10, it was determined that the legislation in force at that time did not provide for the obligation of individual entrepreneurs to post cash to the cash desk and to observe the procedure for storing free cash. In the Regulations on the Procedure for Conducting Cash Operations (approved by the Bank of Russia on October 12, 2011 No. extended to individuals engaged in entrepreneurial activities without forming a legal entity.

Thus, from January 1, 2012, individual entrepreneurs were required to comply with the procedure for conducting cash transactions, determined by the Regulation on the procedure for conducting cash transactions, including:

– to determine the limit of the cash balance;

- to keep cash in bank accounts in banks in excess of the established limit of the cash balance;

– draw up cash transactions with incoming cash orders and outgoing cash orders;

- to ensure the availability of cash documents and other documents drawn up in the course of cash transactions, within the time limits established by the legislation on archiving in the Russian Federation;

- keep a cash book.

However, the Regulations on the Procedure for Conducting Cash Transactions became invalid due to the adoption of Bank of Russia Ordinance No. 3210-U dated March 11, 2014 "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Businesses" (hereinafter - Instruction on the procedure for conducting cash transactions of legal entities and individual entrepreneurs).

In accordance with paragraph 4.1 of the Directive on the procedure for conducting cash transactions of legal entities and individual entrepreneurs, individual entrepreneurs must conduct cash transactions.

At the same time, in accordance with paragraph 4.1 and paragraph 4.6 of the Instruction on the procedure for conducting cash transactions of legal entities and individual entrepreneurs, keeping records of income or income and expenses and (or) other objects of taxation or physical indicators in accordance with the legislation of the Russian Federation on taxes and fees, characterizing a certain type of entrepreneurial activity:

a) may not draw up cash documents;

b) may not keep a cash book.

E) legal entities must have an independent balance sheet or estimate and be sure to keep accounting records. Unlike them, individual entrepreneurs only keep records of income and expenses to calculate taxes that should be paid to the budget. Thus, an individual entrepreneur does not have to keep accounting records, he is obliged to keep records of income and expenses and business transactions in the appropriate ledger. On January 1, 2013, the new Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ) came into force. It applies to the following persons (economic entities):

– commercial and non-commercial organizations;

– state bodies, local self-government bodies, management bodies of state extra-budgetary funds and territorial state extra-budgetary funds;

– Central Bank of the Russian Federation;

- individual entrepreneurs, as well as lawyers who have established law offices, notaries and other persons engaged in private practice;

- branches, representative offices and other structural subdivisions of organizations established in accordance with the legislation of foreign states located on the territory of the Russian Federation, international organizations, their branches and representative offices located on the territory of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

An economic entity is required to keep accounting records in accordance with Law No. 402-FZ, unless otherwise provided by Law No. 402-FZ. However, Law No. 402-FZ establishes that accounting in accordance with Law No. 402FZ may, in particular, not be kept by an individual entrepreneur, a person engaged in private practice, if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation in the manner prescribed by the said legislation. Clause 2 of Art. 54 of the Tax Code of the Russian Federation. Thus, from January 1, 2013, an individual entrepreneur may also not keep accounting records, since he is obliged to keep records of income and expenses and business transactions in the Book of Accounts.

At the same time, it should be noted that some regulatory legal acts that relate to the procedure for filling out calculations and other forms of documents contain provisions that they are filled out on the basis of accounting data. At the same time, no distinction is made regarding the procedure for filling out these forms by organizations or individual entrepreneurs. So, for example, in para. 2 clause 1 of the procedure for filling out the calculation form for accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund by payers of insurance premiums making payments and other remuneration to individuals (form RSV-1 PFR) (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p) states that the basis for filling out the calculation in the RSV-1 PFR form is accounting and personnel records.

Similar provisions are indicated, for example, in paragraphs 7.10, 7.11, 7.17, 25 of the Procedure for filling out the calculation form for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage (form 4-FSS), approved by Order of the FSS of the Russian Federation dated February 26, 2015 No. 59.

Also, paragraph 1 of Art. 11 of the Federal Law of April 1, 1996 No. 27-FZ "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" indicates that personalized accounting information on insurance premiums paid, which policyholders submit to the territorial body of the Pension Fund of the Russian Federation, is formed on the basis of data accounting.

E) some articles of the Code of Administrative Offenses of the Russian Federation, which provide for measures of administrative responsibility for offenses in the field of taxes and fees that apply to organizations, cannot be applied to individual entrepreneurs. So, some measures of administrative responsibility are not applied to individual entrepreneurs, provided, in particular:

- Art. 15. 3 of the Code of Administrative Offenses of the Russian Federation for violation of the deadline for registration with the tax authority;

- Art. 15.4 for violation of the deadline for submitting information on opening and closing an account with a bank or other credit institution;

- Art. 15.5 for violation of deadlines for submitting a tax return;

- Art. 15.6 for failure to provide information necessary for the implementation of tax control;

- Art. 15.7 for violation of the procedure for opening an account for a taxpayer;

- Art. 15.8 for violation of the deadline for the execution of an order to transfer a tax or fee (contribution);

- Art. 15.9 for non-execution by the bank of the decision to suspend operations on the accounts of the taxpayer, the payer of the fee or the tax agent;

- Art. 15.11 for a gross violation of the rules of accounting and reporting.

Individual entrepreneurs cannot be brought to the administrative responsibility established by the above-mentioned norms as officials. This follows from the note to Art. 15.3 of the Code of Administrative Offenses of the Russian Federation. This rule also applies to cases where an individual entrepreneur, without concluding employment contracts to perform the duties of a head, chief accountant and other officials, himself exercises the rights and obligations of these officials (paragraph 23 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. No. 18 "On some issues arising from the courts when applying the Special Part of the Code of the Russian Federation on Administrative Offenses");

i) the restrictions established for the start of the application of the simplified tax system by organizations and individual entrepreneurs differ. This information is described in more detail in paragraph 13.2 of this Book.

Legal relations arise in the interaction between various subjects, however, in a number of cases, the actual nature of the person is fundamental. This is very important for criminal, civil, administrative, labor legislation. The division of subjects of legal relations into individuals and legal entities is of particular importance for the state and society. Such a gradation makes it possible to differentiate one or another phenomenon, to take into account the interests of various subjects when making decisions.

Individual- this is a citizen of the Russian Federation, a foreign state or a stateless person, endowed with rights and obligations by virtue of the very fact of existence. In other words, this is a person who acts as a subject of legal relations. By virtue of birth, he has legal capacity, by virtue of age and subjective qualities - capacity. Both the first and the second property can be limited only by legislation and only by a court decision.

Entity is an organization created and registered in the manner and on the grounds specified by law.

Individuals and legal entities. What is the difference between an individual and a legal entity?

It can be commercial and non-commercial, have a certain list of property, participate in economic activities. A legal entity is liable for its obligations only with the property that is on its balance sheet. It has a certain legal form (CJSC, OJSC, ALC, UE, LLC), which is determined by the Civil Code of Russia.

Comparison

A legal entity can only be brought to administrative and civil liability, while an individual can also be brought to disciplinary and criminal liability. But in each specific case, the procedure established by the state must be observed. An individual is a product of nature, and it is always represented in the singular. Legal - the creation of man, created in his image and likeness, and may include a whole group of people. The subjects of legal relations can enter into contact with each other, freely conclude transactions.

However, an individual is responsible for his debts with all his property, and a legal entity is liable only for that which is on his balance sheet. An organization can be bankrupted or liquidated, but not jailed. Criminal prosecution can be initiated against an individual, it can be liquidated, but only in the literal sense of the word, and this is punishable by law. As for bankruptcy, this issue is debatable. The procedure for economic insolvency can also be initiated in relation to a person, for certain reasons.

Conclusions TheDifference.ru

1. Emergence. The physical person is a creation of nature. An organization is created by a person or a group of persons in the manner prescribed by law and quite consciously.
2. Legal capacity. A legal entity acquires a full set of rights and obligations at the time of organization. A person must reach the appropriate age and at the same time give an account of his actions.
3. A responsibility. A legal entity can be brought to administrative or civil liability, an individual can also be brought to criminal and disciplinary liability.
4. Termination. A person stops his activity at the moment of death (with respiratory arrest and loss of heartbeat), organization - only after liquidation.

According to the civil code of R.F. An individual entrepreneur is an individual who has the right to engage in commercial activities. The entrepreneur is liable for his obligations with all his property.

What form of business is sole proprietorship?

Many cannot figure out the organizational and legal affiliation of an individual entrepreneur: is it an individual or a legal entity? The answer to this question is indicated in Art. 23 of the Civil Code of the Russian Federation, according to which any citizen has the right to engage in labor activity as an individual entrepreneur without forming a legal entity.

The concept of a legal entity is interpreted differently: it is a registered organization (LLC) that has founders and authorized capital.

Is the individual entrepreneur an individual or a legal entity?

Sole Proprietorship conducts entrepreneurial activity without such.

It is worth noting that in many cases an individual entrepreneur is endowed with the same powers as an LLC. For example, he can also open a current account, enter into contracts and carry out almost the same activities, with the exception of some of them.

What is the difference?

Thus, each of the legal forms has its pros and cons, and any existing individual entrepreneur can register an LLC by contacting the Federal Tax Service with documents, but taxes and fees will have to be paid for all forms of activity.

Example: a citizen, being the founder of an LLC engaged in the manufacture of building materials, decides to sell clothes through an online store. To do this, he has the right to separately open an individual entrepreneur, but he is obliged to pay taxes to the Federal Tax Service, contributions to the Pension Fund and the OMS for both organizations.

In this case, asking the question - IP - this is legal. face or ordinary physical. face? - it is necessary to proceed precisely from the form of business that a citizen conducts. When resolving litigation, filling out documents, filing reports from an LLC, it will be a legal entity, and from an individual entrepreneur - an individual.

Consideration of disputes in court

In accordance with the Arbitration Procedure Code of the Russian Federation, the Arbitration Court has the right to accept applications from organizations and individual entrepreneurs in the event of the following disputes:

• Economic: for example, about debts.
• Administrative: when conducting a business that is not legally registered.
• Organizational: bankruptcy of LLC.
• Tax: failure to pay advance payments on time.
• Corporate: when causing losses caused by co-founders, founders and participants to a legal entity.
• International economic: in case of default by a company registered on the territory of the Russian Federation in relation to a foreign citizen, or vice versa.

When issuing a decision on the imposition of penalties, the court has the right to be guided by data on the personal property of an individual entrepreneur. If a fine is imposed on an LLC, then arbitration can take into account only the authorized capital of the organization.

Due to the fact that an individual entrepreneur is an individual, or an organization is a legal entity, all conflicts and disputes between them fall within the competence of the Arbitration Court and are resolved only in court.

Addition

Do you still have questions about the nuances of the legal status of an individual entrepreneur or do you need a detailed expert consultation on another legal issue? The moneymaker factory recommends using the Lawyer online service to get professional advice from an experienced lawyer. (Getting the first response within 15 minutes after its publication).

Questions and answers on the topic

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One of the questions that naturally arises when studying legal acts relating to individual entrepreneurship is the question of the difference between the terms PBOYuL and IP. Let's consider both concepts in detail and try to find out if they are equivalent?

What is PBOYUL?

PBOYuL is an abbreviation for the term "enterprise without forming a legal entity." PBOYuL indicates the form of ownership and that the enterprise is small.

In this case, the term PBOYuL implies the existence of an entrepreneur operating as an individual (and not a legal!) Person. Often this enterprise consists of one person.

What is an IP?

An individual entrepreneur is an individual who has received state registration in the prescribed manner, who carries out entrepreneurial activities without forming a legal entity, the head of peasant (farmer) farms.

Persons who have not registered their business activities are liable in accordance with applicable law.

Below is an excerpt from paragraph 2 of article 11 of the Tax Code of the Russian Federation:

"Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs" .

In the laws of the Russian Federation, the terms "PBOYuL" and "IP" are equivalent. Previously, the concept of "PBOYuL" corresponded to the concept of "private entrepreneur", but gradually both of these terms were replaced by the term "individual entrepreneur".

We find confirmation of this in the Civil and Tax Code.

In the Civil Code of the Russian Federation (Part 1) dated November 30, 1994 N 51-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on October 21, 1994) (as amended on July 21, 2005), there is article 23 devoted to entrepreneurial activity:

"A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur."

In the Tax Code of the Russian Federation (Ch.

What is the difference between a legal entity and an individual in practice

2) dated 08/05/2000 N 117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07/19/2000) (as amended on 07/21/2007, as amended on 07/22/2005) (with amendments and additions that entered into force on 08/26/2005 ) Article 11. Institutions, concepts and terms used in this Code:

…2. For the purposes of this Code, the following concepts are used: individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as private notaries, lawyers who have established law offices.

In addition, from 01.01.2005, the Unified State Register of Individual Entrepreneurs was approved by the Unified State Register of Individual Entrepreneurs. Data on individual entrepreneurs, and not on PBOYuL, are entered and registered in the register. Thus, since 2005, PBOYuL no longer exists.

From all of the above, the following conclusions can be drawn:

1. The concepts of "PBOYuL" and "IP" are identical and equivalent (both concepts are found in the laws of the Russian Federation, in the Tax and Civil Codes).
2. “IP” is a term that replaced the concepts of “PBOYuL” and “private entrepreneur”.
3. To date, there is the possibility of using such terminology as:

• IP and PBOYuL;
• IPBOYUL.

All of the above terms are synonymous.