In 2006, I registered as an individual entrepreneur. During 2006-2008 conducted business activities, paid taxes, contributions and submitted reports. In 2008, he got a job under an employment contract in a commercial organization and was no longer engaged in entrepreneurial activities; accordingly, he did not submit personal income tax returns and did not pay contributions. Should the tax inspectorate deregister me as an individual entrepreneur due to my failure to carry out activities and failure to submit reports? Now the bailiffs came to me with a writ of execution on the recovery of arrears on contributions. I did not receive any demands from the Pension Fund for their payment. Is it legal to collect arrears from me on contributions? What responsibility threatens me for failure to submit reports and non-payment of insurance premiums?
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Termination of activity must be registered

The procedure for losing the status of an individual entrepreneur is regulated by the norms of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter - Law No. 129-FZ). This law does not contain provisions that allow tax authorities to deregister a citizen as an individual entrepreneur if he does not conduct entrepreneurial activities and fails to submit reports. For such reasons, tax authorities can exclude only a legal entity from the register (Article 21.1 of Law No. 129-FZ).

Termination of activities as an individual entrepreneur requires state registration (Article 22.3 of Law No. 129-FZ). Until this procedure is completed, a citizen is considered an individual entrepreneur, regardless of whether he actually conducts entrepreneurial activities or not.

In order to renounce the status of an entrepreneur, you need to submit the following documents to the tax authority at the place of registration of the individual entrepreneur:

application in the form No. P26001, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected](subparagraph “a”, paragraph 1, article 22.3 of Law No. 129-FZ);

a document confirming the payment of the state duty (subparagraph “b”, paragraph 1, article 22.3 of Law No. 129-FZ). Its size is 160 rubles. (signature 7, clause 1, article 333.33 of the Tax Code of the Russian Federation);

a document confirming the submission of information to the territorial body of the FIU in accordance with subpara. 1-8 p. 2 art. 6, paragraph 2 of Art. 11 of the Federal Law of 01.04.96 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance” and Part 4 of Art. 9 of the Federal Law of April 30, 2008 No. 56-FZ “On additional insurance premiums for funded pensions and state support for the formation of pension savings” (subparagraph “c”, clause 1, article 22.3 of Law No. 129-FZ). If the document is not submitted by the applicant, the information contained in it is requested by the tax authorities to the FIU upon an interdepartmental request.

The tax authority, within five working days from the date of submission of the above documents, removes the status of an entrepreneur from an individual by making an appropriate entry in the USRIP (clauses 8, 9, article 22.3 of Law No. 129-FZ).

Contribution arrears

An individual entrepreneur is obliged to pay insurance premiums from the moment he acquires the status of an individual entrepreneur and until the moment he is excluded from the USRIP, regardless of whether he conducts business activities or not (letters of the Ministry of Labor of Russia dated 06/28/2016 No. 17-4 / OOG-995, dated 08/07/2015 No. 17-4/OOG-1133). At the same time, the fact of working under an employment contract in an organization does not matter, since in this case a citizen is an insured person for two reasons - as an individual entrepreneur and as an employee (resolution of the Arbitration Court of the Volga-Vyatka District dated December 23, 2015 No. Ф01-5231 / 2015). Thus, for the period from 2008 to the present, the IP had to pay insurance premiums.

The collection of arrears on contributions from individual entrepreneurs is carried out in the manner prescribed by Art. 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law No. 212-FZ). It includes three successive stages: issuing a demand for the payment of contributions, foreclosing funds on IP accounts, and foreclosing at the expense of IP property. The request for the payment of contributions can be sent to the IP by registered mail. In this case, it is considered received after six days from the date of sending a registered letter (part 7 of article 22 of Law No. 212-FZ). Therefore, if the fund sent a demand by registered mail, it is considered delivered, even if the individual entrepreneur did not actually receive it. The request specifies the period by which the arrears must be paid. No later than two months after the expiration of this period, the fund shall foreclose on the funds of the individual entrepreneur in his bank accounts (part 5 of article 19 of Law No. 212-FZ). In case of insufficiency or absence of funds on the accounts of the individual entrepreneur or in the absence of information about these accounts, the fund has the right to collect insurance premiums at the expense of other property of the individual entrepreneur (part 14 of article 19 of Law No. 212-FZ). In this case, the head of the fund sends the bailiff - executor a resolution on the collection of contributions for execution in the manner prescribed by Federal Law No. 229-FZ of October 2, 2007 "On Enforcement Proceedings" (part 2 of article 20 of Law No. 212-FZ). Thus, the collection of insurance premiums under the executive document is justified.

It should be borne in mind that for non-payment of insurance premiums, a fine of 20% of the unpaid amount is provided (part 1 of article 7 of Law No. 212-FZ). Entrepreneurs who do not make payments to individuals do not submit any reports to the FIU. This follows from the provisions of Part 5 of Art. 16 of Law No. 212-FZ. Therefore, there are no penalties for failure to report to IP.

Tax sanctions

As for tax reporting, an individual entrepreneur must submit declarations to the tax authority for those taxes for which he is a taxpayer (subclause 4, clause 1, article 23 of the Tax Code of the Russian Federation). For failure to fulfill this obligation, a fine is provided in the amount of 5% of the tax amount not paid within the prescribed period on the basis of the declaration for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). The absence of the amount of tax payable according to the corresponding declaration does not exempt from the said liability. In this case, the fine is subject to collection in the minimum amount - 1000 rubles. (clause 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Hello dear readers! I have been asked to write this article for a long time, and today I prepared it together with lawyers. Today we will talk about the legal performance of entrepreneurial activities without registering an individual entrepreneur or LLC. More precisely, about how to receive income legally without registration as an individual entrepreneur or LLC.

It should be said right away that, according to the norms of civil law, entrepreneurial activity is an independent activity, the main purpose of which is always systematic profit. And in this case, or jur. entity (LLC) is mandatory.

But, there are other ways in which an individual (you) can profit from another person (or from an organization). For this, it is not necessary to become an individual entrepreneur or open an LLC. Without registration of entrepreneurial activity, an individual can carry out ordinary transactions for compensation - while in order to recognize an individual as an individual entrepreneur, he must carry out a special kind of activity (according to the letter of the Ministry of Finance of September 22, 2006 N 03-05-01-03 / 125) . So, here are the ways to conclude transactions without registering as an individual entrepreneur or LLC.

Work under a contract

Method one - an individual can conclude. For example, an individual (you), by agreement with the customer, performs certain work and hands it over. The customer accepts the final result and pays for it. The issue of paying taxes under this agreement is much more complicated - there are certain nuances here.

In the case when the customer is a legal entity, and the contractor (you) is an individual who is not an individual entrepreneur, when paying remuneration to a person for the work performed, the customer (organization) must calculate, withhold and transfer personal income tax at a rate of 13%.

Also, when a contract is concluded by a customer organization and an individual, it is worth considering the fact that some more payments must be paid:

• Payments for types of social insurance cases (this includes accidents at work and cases of occupational diseases). Payment of such payments is possible only at the conclusion of a work contract (and only if they are indicated in it).
• Payments to the Pension Fund and MHIF.

If the contract is concluded between individuals, then you (the contractor) must pay personal income tax for yourself. To do this, you need to fill out and submit it to the tax office.

Contract for the provision of services

Method two - an individual can be concluded. A citizen can perform any service (consulting, medical, legal or other), and the customer must subsequently pay for this service.

The difference between a work contract and a contract for the provision of services is that the result of the first is something material (construction or repair work, the manufacture of some thing), and services under a contract for the provision of services include the following: training, tutoring, consulting and information services, communication services, medical, veterinary, day care (nanny), audit services, travel services and others.

The payment of taxes under the contract for the provision of services is similar to the previous contract - the payment of personal income tax on remuneration in the general manner. In general, payments are made to the Pension Fund and the Compulsory Medical Insurance Fund. And similar conditions for independent deductions.

Agency contract

Method three - an individual (you) can be concluded . The agent, on behalf of the customer (principal), is engaged in the performance of certain legal and other actions, and receives appropriate remuneration for the actions performed.

An agency agreement is concluded, for example, when it is necessary to sell a product, while it is necessary to analyze the market, conduct an advertising campaign, and the like. This agreement is more convenient in relation to the commission agreement or commission agreement (which we will discuss below), since it eliminates the need to conclude additional agreements.

The nuances of concluding an agency agreement with an individual:

• Such an agreement involves the commission of not one transaction, but, as a rule, a number of transactions. The agent makes them for a certain period of time.
• The agent may act under this agreement within the same territory.
• Such an agreement may provide for the agent's refusal to conclude other similar agreements.
• The agent can transfer his duties to another person (to conclude the so-called sub-agency agreement).

Commission agreement and commission agreement

Another way of earning for an individual can be a kind of agency agreement - commission agreement or commission agreement. You can learn more about it and download it. The commission agent concludes transactions with third parties, and the customer of the service (committent) pays the commission agent (executor) a cash payment for this. This type of contract is analogous to an agency contract. Often, this type of contract is used to conclude sales transactions.

Contracts of the same type include . The application of this agreement is possible in cases where the personal participation of the principal is impossible, for example, due to illness, business trips, lack of special knowledge, and the like.

Such an agreement is concluded for the provision of legal assistance, representation in court, customs authorities, Rosreestr authorities (registration of rights to real estate) and other government agencies, as well as when concluding transactions on behalf of another person. This type of contract is accompanied by the issuance of a power of attorney to the guarantor.

Unlike an agency agreement, an agency agreement has a short term, a period for the performance of entrusted legal actions. In order for this transaction to be executed successfully, the correct execution of the contract is necessary. To avoid misunderstanding, it is necessary to agree on all clauses of the contract. The contract is drawn up in two copies. The transfer of funds under this agreement may be accompanied by a receipt.

You may operate under this agreement as a realtor, lawyer or other person carrying out any transactions on behalf of your customer.

How should proceeds be accepted under an agreement between two individuals?

If the services are unlicensed, then the following method can be applied. Its essence is that one individual is engaged in the independent conclusion of an agreement and the personal provision of services (works). After receiving payment for the service rendered (work performed), an individual issues a corresponding receipt (that he received the money).

If you use this method, it is worth considering a number of nuances:

• In order for it to be successfully implemented, it is necessary to carry out the correct drafting of the contract itself. In any type of contract, all conditions must be clearly spelled out.
• You can take money in hand only after signing two copies of the contract by the client. One of them must be kept by you. Also, the client must pick up a receipt that the money has been received. The receipt must also be in duplicate - just in case.

For the sale of goods

If you are engaged in the sale of goods, then an agency agreement and a commission agreement may also suit you. You can also enter into a contract of sale. But in this case, it will also be necessary to provide documents for the goods from the manufacturer in order to confirm its compliance and the invoice, if there are several goods.

Upon completion of the transaction, you also pay 13% personal income tax. In this case, this is not profitable, because not all goods have a large margin, and paying 13% of the transaction amount is a lot. It's easier to pay! Therefore, in this case, it is better to register as an individual entrepreneur if the activity is carried out and there are incomes. Moreover, when selling inexpensive goods at retail, you will not enter into an agreement with each buyer, this is stupid. Basically, a sales contract is used for wholesale lots, for the sale of equipment, cars, real estate, land and other expensive objects.

Some private traders work without registration and do not pay taxes, but this is before the first complaint from a client or competitor.

Conclusion

Thus, if the reimbursable transactions made by a citizen do not have a systematic nature of making a profit, then you can use the above types of contracts. Otherwise, if you decide to put your activity on stream, then, in order to avoid it, you should register as an individual entrepreneur or legal entity.

And now in simple terms

In general, if you want to provide any services, you can enter into contracts with clients that we talked about above and receive income legally on their basis without registering an individual entrepreneur or LLC. Mostly they use a work contract and a contract for the provision of services, and the rest in rare cases.

This is how a lot of private companies work. Most do not even pay personal income tax for themselves if they work with individuals and live in peace. But there is a risk here. If they are caught and proved that they carried out many such transactions and did not pay taxes, they cannot do without a fine. The fines are not large, so many people work like that. But I do not recommend doing this, because you can pay taxes and sleep peacefully.

If you have questions, objections or additions, please write in the comments!

According to the Civil Code, entrepreneurial activity is selling, providing services, leasing property and systematically receiving money for it. But the law, as always, keeps silent. From it it is not clear what a systematic profit is - two caps or a hundred.

According to the law, for entrepreneurial activity, you need to register as an individual entrepreneur. This is a guarantee that the state will receive taxes from the sale of a cake or a knitted hat.

A person cannot but pay taxes to the Tax Code if he does not have an individual entrepreneur. The law says this: if an individual conducts entrepreneurial activities without an individual entrepreneur, in the performance of duties he cannot refer to the fact that he works without an individual entrepreneur. In essence, this means: if you are doing business, then you are an entrepreneur and must pay taxes as an entrepreneur.

Signs of entrepreneurial activity were in the old tax letter from 2010:

• buy or manufacture property for profit. For example, buy a truck and help people move for money;
• keep records of transactions, count income and expenses, record debts;
• related transactions. For example, purchase plastic windows from a manufacturer, and then install them for customers;
• work with sellers, buyers, suppliers, landlords, advertisers, courier services and anyone else who helps run the business.

The tax authorities and the court may provide other evidence that a person is engaged in entrepreneurial activity. Since there is no exact definition, different interpretations can be given.

In general, the position is as follows: selling a hat once or cleaning pipes for money is not an entrepreneurial activity. If you do this all the time, get money, look for clients, advertise, conclude contracts - entrepreneurial, you need at least an individual entrepreneur. Judicial practice is almost always on the side of the tax.

What is the punishment

For work without an individual entrepreneur, administrative, criminal liability and tax refunds from income received by the entrepreneur are threatened.

The tax office may ask you to pay additional taxes on the income that the entrepreneur has earned. At the same time, she can count taxes, as if the entrepreneur had been working on the general taxation system all the time. So you have to pay VAT.

In 2015, the Supreme Court heard the case of Vats, who leased non-residential premises and land to the company. He didn't have an IP.

The court drew attention to the fact that Vats entered into lease agreements. In them, he indicated sanctions for non-compliance with the terms of the contract and took into account the risks. On these grounds, the court found that Vats was engaged in entrepreneurial activity and must pay VAT.

Everything you need for business

The Modulbank case is a publication about business. We talk about everything that a Russian entrepreneur needs to know: what new laws have come out, how to pass inspections in various instances, how not to get fined.

How does the tax office know?

The tax office is the same people who go for manicures, buy cakes and hire animators for a children's party. The inspector can go to Instagram, sign up for a manicure and check that the master does not have registration as an individual entrepreneur.

If you open an IP on a simplified 6%, the costs will be as follows:

• tax - 6% of the income that comes to the account;
• contributions - 32,385 rubles per year;
• bank service — 5880 rubles per year in Modulbank at the Optimal tariff.

Accounting for Modulbank clients: we consider taxes, we hand over the reporting, we ourselves talk with the tax. Free, for 11,000 rubles per year or 21,000 rubles per quarter, depending on the complexity.

How to send individual entrepreneur reports if the activity was not carried out? Any individual entrepreneur may face the problem of sending a report with “zero” activity. The procedure itself differs little from the usual actions when sending reports.

What is zero reporting?

Before telling in detail about your further actions in case the individual entrepreneur does not carry out activities, we will give an interpretation of this term.

First of all, zero reporting is the absence of money transfers at the cash desk and current account. The deadline for submitting such a category of reporting does not differ from the usual one, and the features of its submission depend on the form of entrepreneurial activity, the type of report and its addressee.

Zero reporting is the absence of money transfers at the cash desk and current account.

For individual entrepreneurs and companies, the composition of reports and the deadlines for their submission are as follows:

1. Reporting to the FIU. It is rented before the 15th day of the second month, followed by the end of the tax period.
2. VAT declaration. Available for rent by the 25th of each quarter following the end of the tax period.
3. Income tax return. Available for rent by the 28th of the month following the end of the tax period.
4. Property tax declaration. Available every quarter until the 30th.
5. Financial statements. Rented once a year until the end of March.
6. Reporting to the FSS. Must be submitted by the 20th of each quarter

In case of zero activity, instead of reports on VAT and income tax, it is possible to fill out a declaration presented in a simplified form. The procedure for its submission is approved by Order No. 62n of the Ministry of Finance. The deadlines for its delivery for individual entrepreneurs are calculated until April 30, for firms this period is shorter - until March 31. This option is suitable for entrepreneurs with employees.

For individual entrepreneurs without employees, you can send a simplified declaration to the IFTS before the 20th day of the month following the end of the tax period.

It is necessary to submit reports with zero activity on VAT (tax on imputed income), observing some nuances.

Firstly, empty calculations on imputed tax are not accepted by the inspection. IP reporting must be submitted even if the activity is zero, if the taxpayer has not been deregistered.

Secondly, in 2017, legal entities must submit reports even with empty balance sheets. In any case, the company must have an authorized capital, property or financial savings in the account. The financial statements must reflect all business transactions without exception.

Answers on questions

What will happen in case of unsent zero reporting?

The taxpayer is fined. The company must pay it in the amount of 1000 rubles, and officials are charged 300-500 rubles. If within 10 days after the declared deadline the IFTS has not received reports, the tax office may well block the company's account.

How to submit an IP report in the absence of activity?

The structure of the delivery of zero reporting differs little from the standard procedure. Sending reports on NLS is possible only in electronic form, that is, you will have to purchase special software. For other types of tax payment systems, any form of delivery is available.

The structure of the delivery of zero reporting differs little from the standard procedure.

You can issue reports through accounting on the Internet or regular accounting.

Do I need to prove the status of zero activity?

Basically, the services do not require documents confirming the status of zero activity, but there are cases when inspectors contact the bank in order to obtain an extract on the movement of funds.

It is important to send reports on time when there is zero activity. In case of unsent documents, the company or individual entrepreneur will face fines. In some situations, the company account may be blocked.

An individual entrepreneur is the most convenient format for running a small and medium-sized business for beginner businessmen in Russia. A minimum of reporting to the Tax Service, simplified taxation, the almost complete absence of accounting - all this makes an individual entrepreneur an attractive form of doing business, which is used by almost every citizen who decides to plunge headlong into a small business.

Many citizens are registered as individual entrepreneurs, but do not conduct any active economic activity. Someone changed his mind, someone was let down by life circumstances, someone else was not approved for a loan - as a result, the status of an individual entrepreneur is purely formal, and the citizen himself does not sell any goods and does not provide any services.

What threatens an open IP with "zero" indicators?

The main misconception of an entrepreneur who does not conduct business is to think that if you do not conduct business, then you do not need to pay any taxes or costs to the state.

Alas, it is not. Any entrepreneur, without reference to his real economic activity, is obliged to annually make quite significant contributions to the PFS, the medical and social insurance fund.

In 2018, the total amount of such contributions for the year is 32,385 rubles, which includes 26.4 thousand rubles for future pensions and 5.8 thousand rubles for medical insurance.

These contributions are fixed and change only when a certain amount of income is exceeded. With a "zero" IP, they are not canceled and are payable within the period established by law no later than July 1 of the year following the billing year.

It is impossible to refuse to pay them or ignore the requirement of the law - if mandatory payments are not received in the budget within the specified period, they will be collected forcibly through bailiffs. At the same time, interest and penalties will be charged daily for overdue amounts, and your accounts will be arrested for forced debiting of funds against debt.

Coercive collection already threatens to foreclose on the income and property of a citizen who have never been related to entrepreneurial activity.

Note: If you did not operate from January to November, and in December you decided to close the IP, then you still have to pay mandatory contributions in proportion to the number of months. Closing an IP before the end of the reporting year does not relieve you of the obligation to pay all contributions accrued for the actual months of your existence as an entrepreneur.

Why close - suddenly come in handy?

The main reason why entrepreneurs are in no hurry to officially deregister with the Federal Tax Service in the absence of activity, they also call it a vague prospect of resuming business.

“What if I suddenly start doing business again?” - such a reason for leaving the "zero" IP is called by almost every second formal businessman, postponing the start of real business for months or even years.

If suddenly you need an individual entrepreneur again, you can reopen it by paying a fee of 800 rubles. There are no restrictions on the number of openings / closings of individual entrepreneurs in the law, you can actually deregister with the Federal Tax Service today, and tomorrow - re-apply for registration. And you will be delivered without any problems!

Note: If the amount of insurance premiums is not burdensome for you, then you can maintain the status of an individual entrepreneur, because a future pension is accrued from the contributions paid, which will help to increase it very significantly, along with the employer's deductions when employed.

What do you need to close an IP?

The termination of activity as an entrepreneur in Moscow is of a notification nature and does not require the collection of a mass of documents or the fulfillment of additional requirements, such as the liquidation of an LLC. In the regions, the territorial Federal Tax Service requires confirmation of the absence of debts to the budgets of all levels before deregistration. The legitimacy of such demands is doubtful, since it is not enshrined in law, but it is easier to fulfill than to challenge.

To terminate the activities of a "zero" (and actually operating) IP, you will need:

1. Prepare a notification of special form 26001 to the tax office at the place of your registration.
2. Pay a fee in the amount of 160 rubles, which is 20% of the fee paid when registering a business.
3. Check the absence of debts for mandatory fees to the Pension Fund of the Russian Federation, the Social Insurance Fund and tax debts. To do this, you can use the PFR website and your personal account in the Federal Tax Service.
4. Get an electronic deregistration document. From April 29, 2018, if the applicant does not request a paper certificate, the Federal Tax Service sends only electronic documents certified by EDS.

The Federal Tax Service removes you from registration as an entrepreneur no later than 5 working days from the date of submission of documents.

You must submit to the FTS:

• Application of the approved standard form 26001;
• A copy of the passport, while the original must be taken with you when you appear at the Federal Tax Service;
• Certificate of state registration as an individual entrepreneur, if the individual entrepreneur was opened after April 29, 2018, you do not need to submit it, since the document was sent to you in electronic form;
• Receipt of payment of the fee for closing the IP;
• A certificate from the Volga Federal District stating that there is no debt to them.

In the application, it is necessary to indicate the e-mail to which the tax office will send an electronic document. You can also submit a request to send a paper document if you need it for some reason.

We recommend that you keep all documents on payments made to pay off debts to the budget for at least 3 years in case of possible audits by the tax service. Also save business documents (contracts, payment orders, invoices, etc.), if any - the tax office can check the accrual and payment of taxes for no more than 3 years from the date the business was closed.

Help from lawyers

Do you still have questions about the closure of an individual entrepreneur and the possible risks while maintaining a “zero” registration as an entrepreneur? Ask them to our specialists right now by contacting for additional advice.

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