How to conclude an agreement with an individual entrepreneur so that it is not recognized as a tax scheme. Employment contract of an individual entrepreneur with an employee: how to draw up, sample How to draw up an agreement from an individual entrepreneur

How to check whether an individual entrepreneur legally enters into an agreement with you, what grounds does he have for this, and what is hidden behind the abbreviations Unified State Register of Individual Entrepreneurs and OGRNIP? Read more in this article.

At the moment, several hundred thousand individual entrepreneurs are registered in Russia. Thousands of transactions and agreements are concluded between them every day. And each of them must indicate the documents on the basis of which entrepreneurs have the right to enter into contracts. Below we will consider a complete list of such documents, analyze special cases and see what pitfalls exist when concluding contracts.

The article will be useful for individual entrepreneurs and those planning to open their own business.

Constituent documents of an individual entrepreneur

When registering with the tax service as an individual entrepreneur, a citizen receives a package of documents, including an individual tax number (TIN), a certificate of registration as an individual entrepreneur containing (OGRNIP), an extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Each of these documents is intended for specific purposes. Conducting business activities without these documents is illegal business.

Individual tax number (TIN)

TIN is a special code assigned to each citizen who pays taxes. The TIN consists of 12 digits, where the first two are the region code, and the second two are the code of the specific tax office.

An individual number is required primarily by the tax service to control the payment of taxes. When concluding contracts, some organizations ask to attach a copy of the TIN assignment certificate or indicate the TIN number at the end of the contract.

All-Russian state registration number of an individual entrepreneur (OGRNIP)

OGRNIP is a unique number in Russia assigned to a specific entrepreneur. It is the presence of such a number indicated in the state registration certificate that gives a person the right to engage in entrepreneurial activity.

The concepts of OGRNIP and state registration certificate have recently become identical. A certificate is a paper confirming the inclusion of an entrepreneur in the all-Russian list under the specified number.

Extract from the Unified State Register of Individual Entrepreneurs

This is a document containing complete information about the entrepreneur obtained from a single register. The extract contains the full name of the individual entrepreneur, passport details, legal address, codes of types of economic activity and much more. Some banks request an extract from the Unified State Register of Individual Entrepreneurs, which is no more than a month old. If any data of an individual entrepreneur changes, it is necessary to make these changes in the Unified State Register of Entrepreneurs.

In addition to this list of documents, an individual entrepreneur must have data from the Pension Fund confirming his registration as a payer of insurance contributions, information from Rosstat confirming that he submits statistical data. A document from the tax service indicating which form of taxation the entrepreneur has chosen. If the types of activities of an individual entrepreneur are subject to licensing, then these documents are also required. In addition, an entrepreneur who has a bank account must have the account number and bank details on hand.

According to the law, the business reputation of an individual entrepreneur who has undergone this procedure will suffer.

The individual entrepreneur should remember that he can delegate responsibility by publishing in the office or production.

Do you need a charter?

By analogy with the registration of an LLC, where the charter of the organization must be present, the question arises: does an individual entrepreneur need such a charter. The answer is clear – no, it’s not necessary.

Registration as an individual entrepreneur provides greater freedom of action, a smaller volume of constituent documents, a simplified version of reporting and more convenient forms of taxation.

At the same time, the status of an individual entrepreneur also has a number of disadvantages: if the business turns out to be unprofitable and there are outstanding debts to counterparties, the entrepreneur is legally responsible for all his property.

Many beginning businessmen first, and then, having strengthened themselves and put their business on its feet, form an LLC, thereby receiving additional advantages in working with large organizations.

Maybe the director of the individual entrepreneur?

The answer to this question is yes. An individual entrepreneur can hire a person, giving him full control over all operational and economic activities.

Such a decision is formalized by a power of attorney.

It is noteworthy that the individual entrepreneur himself, even if he acts on his own behalf, is not a director. The appointment of an individual entrepreneur as a director representing his own interests will lead to additional contributions to extra-budgetary funds.

The position of director is being introduced so that he can perform representative functions and resolve financial issues with counterparties and clients in the absence of an individual entrepreneur.

At the same time, an entrepreneur can consider another option for resolving such issues by simply writing out a power of attorney to perform certain tasks for his employee, without registering him as a director.

In any case, an individual entrepreneur is responsible for the actions of the appointed director, except in cases where the director’s actions contradicted the Criminal Code of the Russian Federation.

Contractual relationship

In their activities, individual entrepreneurs constantly enter into agreements with other organizations and individual entrepreneurs.

A contract is drawn up for the supply of goods or the provision of a specific service. The contract itself provides for the main points that will arise during the delivery (provision of services): what will be provided and how, what is the payment procedure and the responsibility of the parties for non-compliance with the requirements established by the contract.

In most cases, the supplier company already has a standard contract form, into which it simply enters the data of the next customer. It is quite rare for contract clauses to be revised at the initiative of an individual entrepreneur. Most often, only the terms of payment for products or services and discounts for certain volumes are adjusted.

However, this does not mean that you just need to sign what your counterparties offer. Carefully studying the contract can help you defend your position and obtain more favorable terms.

Preamble of the agreement with the individual entrepreneur - on what basis it operates

You can often find the following wording of contracts:

"Individual entrepreneur Petrov P.P., acting on the basis of Certificate of State Registration No.…. . from 01/01/2015...".

In this case, the main document, a copy of which is attached to the contract, is a certificate containing OGRNIP. But at the end of the agreement there is always a section “Parties”, where everything is listed in full, OGRNIP, passport series and number, registration address, which is the legal address of an individual entrepreneur, bank details and number, contact details, including the actual address, telephone number of the organization, postal address and so on.

Sample preamble to an agreement with an individual entrepreneur, which is concluded by the director:

“... Director of “Name of retail outlet” Ivanov I.I., acting in the interests of individual entrepreneur P.P. Petrov. on the basis of power of attorney No. 1 dated 01/01/2015...” .

One has only to add that a copy of the power of attorney, on the basis of which the director enters into the agreement, is also attached to the document.

Before concluding an agreement, it is obligatory or OGRN/OGRNIP using the online service provided by the Federal Tax Service. By entering the details of your counterparty, you can check whether it really exists and what its main activity is.

This is done because most organizations ask for 100% advance payment for their services. If the payment is made by bank transfer, then, having paid the invoice, you will have to wait some more time (from one business day) until the money arrives in the counterparty’s account and he begins to fulfill your order. Therefore, a preliminary check will never be superfluous.

Before you put your signature on the contract, be sure to read each paragraph, checking the accuracy of the information provided. Errors often occur when contracts are concluded through sales representatives; this must be carefully monitored.

And finally, keep all contracts with counterparties. In case of controversial issues, you will be able to defend your position.

Conclusion

Each entrepreneur must use a certain set of documents in the course of his work. Most of them are received from the tax office upon registration. The rest - during registration with other government and financial organizations.

But it is worth understanding that the list of documents regulating the activities of an individual entrepreneur is not limited to this. Some agreements are also fundamental for the signing of other documents: for example, a lease agreement will definitely be requested from you by many authorities.

If an individual entrepreneur is also the chief accountant in his organization, many processes can be simplified.

Even if the preparation and completion of documents is entrusted to another person, an individual entrepreneur is obliged to understand the basic requirements of the Tax Code.

Video - is it necessary to enter into an agreement with an individual entrepreneur:

An individual entrepreneur's agreement with an individual entrepreneur for the provision of services is signed between the customer and the contractor; on the basis of this agreement, the first party instructs the second to provide the service and makes payment for it, and the second provides the service specified in the agreement, receiving money in return.

This contract is paid and bilateral, drawn up in writing, taking into account all the requirements of the current civil legislation, one copy for the customer and the contractor.

The parties can sign such an agreement only if they come to agreement on all its essential terms.

If you plan to enter into an agreement for the provision of services with another individual entrepreneur, then it is imperative to include the details provided for this type of agreement.

The main components of this document can be found in the table.

What you need to know when drawing up a service agreement

An individual entrepreneur who wishes to conclude an agreement for the provision of services turns to an individual entrepreneur who provides similar services to everyone. A potential counterparty is provided with a sample contract for the provision of a certain type of service. It is possible to make adjustments and additions to this document before it is signed.

It would be useful to study the relevant section of the Civil Code regulating legal relations in the service sector.

Before you sign the agreement, you need to make sure that it states:

• the amount of the deal;
• term;
• subject of the agreement.

If the agreement does not contain these conditions, then it is invalid for the reason that its parties did not agree on the essential terms.

Video about signing the contract

So, an agreement for the provision of services between two individual entrepreneurs is no different from similar transactions concluded between other business entities. It contains all the same details as a regular contract for the provision of various services. The requirements for concluding similar agreements established by the Civil Code also apply to him.

Many services are provided by individual entrepreneurs in a variety of sectors of the economy. Each such agreement must be properly executed so as not to pose legal risks for the parties. A typical document of this kind should contain a detailed description of what is an essential condition, in accordance with the requirements of the civil code. In accordance with Art. 779, this condition is the performance of certain actions or activities by the contractor, and the nature of this activity must be specified in the template of the contract with the individual entrepreneur for the provision of services. Along with this, you should indicate the validity period, the procedure for payment for services provided and their acceptance by the customer (timing, cost, etc.). It is also better to establish the liability of the parties to the contract, because this motivates the counterparty to better fulfill its obligations, and in addition, indicating these conditions makes it possible to establish a more serious liability than provided by law. But all this requires correct wording, which is not contained in every template of an agreement with an individual entrepreneur for the provision of services.

It is possible to obtain a high-quality document by contacting lawyers, or by turning to our service, where a variety of documents are presented for a variety of occasions and for different areas of business. This method will allow you to understand all the nuances of drawing up a template for an agreement with an individual entrepreneur for the provision of services yourself, saving a lot of time and money.

Each business transaction begins with the development of a formal agreement, the introduction of key and controversial elements into it, and the determination of economic benefits. When concluding an agreement with an individual entrepreneur for the provision of services, a sample of which is presented below, pay attention to the tax status of the counterparty and the powers of the person signing the agreement.

Starting a partnership - a well-drafted agreement

Even a beginner in business understands that every step involving the movement of funds as payment must be secured by an agreement. In the process of doing business, an entrepreneur often attracts specialists to work or collaborates with other business entities, concluding an agreement for the provision of services.

Agreement with individual entrepreneurs for the provision of services (sample)

The contract for the provision of paid services is drawn up as follows.

The city and date are indicated at the top.

"(Name of organization or full name (if individual entrepreneur)), on the one hand, hereinafter referred to as “Customer”, and (name of organization or full name (if individual entrepreneur)), on the other hand, referred to hereinafter referred to as the “Contractor”, have entered into this agreement as follows:

1. The Subject of the Agreement:

The Contractor undertakes to provide (provide) services to the Customer (a full list of services), and the Customer undertakes to pay for them.

2. Rights and obligations of the Contractor.

In this paragraph, the parties stipulate the following points:

• performance of services personally by an individual entrepreneur or with the involvement of third parties;
• sending documents to the Customer regarding the commencement of services and their completion;
• taking actions aimed at gradual acceptance of services;
• availability of documents confirming the delivery of services;
• deadline for revision.

3. Rights and obligations of the Customer.

This clause usually contains the following conditions:

• refusal to accept services;
• when is payment due;
• what documents indicate the performance of services, their acceptance, and so on.

4. Procedure for accepting services.

The standard procedure is as follows: after the services are completed, the Contractor provides acceptance of the services, which he provides to the Customer for signature. After the expiration of (specify the exact number of days) time, the Customer signs the act or sends a reasoned refusal to the Contractor. The Contractor undertakes to eliminate the comments within (a certain number of days). The service is considered completed from the moment the act is signed.

5. Cost of the contract and payment procedure.

The cost of services is (the exact amount is indicated, including VAT);

The customer undertakes to pay:

• in case of prepayment - after signing the contract;
• after mutual signing of the service acceptance certificate;
• in the case of staged payment, the exact amount and time are indicated, which is tied to a specific event: after signing the agreement or deed.

6. Responsibility of the parties.

The parties indicate the Contractor's obligation to pay penalties or interest in case of failure to perform services or untimely performance. As well as the Customer’s obligation to pay penalties or interest in case of late payment for services.

7. Force majeure.

Conditions for exemption from liability for unfulfilled or improperly fulfilled obligations by the Contractor or the Customer. As a rule, these are objective conditions of force majeure (changes in legislation, civil unrest, natural disaster, etc.).

8. Change and termination of the contract.

Here the parties indicate the procedure for making changes to the contract, as well as the procedure for its early termination.

9. Dispute resolution.

The procedure for resolving controversial issues and claims is described: through negotiations, filing claims or in court. As a rule, the parties indicate all these stages and the period after which the statement of claim is sent to the court.

10. Final provisions.

In this section, the parties indicate the deadline for the validity of the contract or other conditions (for example, until the fulfillment of obligations).

11. Details of the parties.

FULL NAME. the person who signed the agreement on behalf of the Customer and the Contractor, legal address or place of residence, OGRN, account number, bank details, OKPO."

Agreement between private entrepreneurs

The above agreement with an individual entrepreneur for the provision of services (sample) is standard and contains all the necessary data.

As practice shows, if the parties to a contractual relationship are parties, then payments are often made in cash. This payment procedure is included by the parties in the contract for the provision of services between the individual entrepreneur and the individual entrepreneur, which is a mistake, since it does not allow determining damage in the event of litigation and protecting the parties from possible risks.

Provision of transportation services

An agreement with an individual entrepreneur for the provision of services, a sample of which is presented above, can also be used when concluding an agreement on the transportation of goods or passengers. In this case, it is necessary to take into account some nuances: the standard agreement may not contain the name of the action that became the subject of the agreement. And the IP stipulates that the Contractor undertakes to transport cargo or passengers, and the Customer undertakes to pay for this transportation. This is a specific action.

TTN - the basis for cargo transportation

• The document confirming the provision of the service is a duly completed consignment note (Bill of Lading).
• It is also the basis for including money paid for transportation in the gross expenses.
• The contract with an individual entrepreneur for the provision of services, a sample of which is presented above, must include the conditions for the supply of fuel during transportation: at whose expense and in what amount, is the price of fuel included in the cost of the service itself or is its supply paid separately, and so on.

Contractual relations between individual entrepreneurs and legal entities

The agreement between an individual entrepreneur and an LLC for the provision of services has the following feature: as a rule, most legal entities have VAT payer status. It is not profitable for them to enter into an agreement if the partner is a value added tax evader, since in such a transaction they do not have a tax credit.

Before concluding an agreement with an individual entrepreneur, it is necessary to clarify this point. If the partner is a VAT payer, then in the “details” column it is necessary to indicate these certificates. In the future, they will appear in the tax reporting of the enterprise. Sometimes an LLC enters into an agreement for the provision of services with an individual entrepreneur who does not pay value added tax, including additional costs in the terms of the agreement, for example, for maintaining cars and refueling them, thereby increasing its own expenses.

Contract agreement with individual entrepreneur

How does it differ from a contract for the provision of paid services? A service is something that cannot be touched with your hands; it is not a commodity value. And we are talking about contracting in the case of the production of material goods.

Enterprises are more willing to enter into a contract with an individual entrepreneur for the provision of services than with an individual, saving money on mandatory contributions. How does this happen? If the work was performed by an individual and not a private entrepreneur, the Customer will act as an intermediary between him and the state and will be obliged to withhold tax, transferring it to the state budget. In addition, the Customer submits information about the individual to the tax authorities, pension fund, and social insurance department so that they record the fact that the person was hired.

​An employment agreement is essentially a document that is drawn up on the basis of the Labor Code and reflects all agreements between the employer and employee. To officially conclude a working relationship between two parties, you can use a standard form - an employment contract between an individual entrepreneur and an employee, sample.

Regulatory components of an employment contract

When an employment contract is signed, a relationship is established between the subjects: a private entrepreneur becomes an employer, and an applicant for a position becomes an employee. A potential employee must provide the employer with a number of documents on the basis of which the employer will sign an order for employment:

• passport;
• pension insurance;
• diploma or any other certificate of education;
• work book.

An employment contract between an individual entrepreneur and an employee is the main initial information that determines the terms of employment.

Types and forms of employment contracts

Labor relations between 2 individuals can be recorded orally or in writing. A standard written agreement is legally correct and more reliable. Depending on the forms, characteristics and characteristics of the work, contracts can be of several types:

• urgent (signed for a specific time);
• long-term (indefinite) etc.;
• contract for the performance of work of a certain type (for example, seasonal);
• contract option.

Fixed-term and open-ended employment contract

According to the law, an employment contract between an individual entrepreneur and a fixed-term employee is signed on the condition that the employer needs to replace a temporarily absent employee and retain his job. In this case, the document must specify the start and end dates for the activities of such an employee.

Note! The validity of the contract is determined in the document and should not exceed 5 years!

A long-term employment contract specifies:

• who signed the contract;
• duration of the contract (without specific terms) and date of signing;
• place of employment (company) and position;
• working conditions and wages, preferential conditions, etc.

Download a sample fixed-term employment contract

Differences between an employment contract and a civil contract

If a private entrepreneur signs an agreement with a specific person, then the applicant is subsequently called an “employee” under the contract. This person is given the opportunity to enjoy benefits and receives certain guarantees. If a civil document is signed, then the hired person has the status of a “performer” (an agreement for the provision of services and other options is signed with him) and, according to the law, the rights of an ordinary employee of such an enterprise do not apply to him.

The main difference is that, under an employment contract, an employee of a company or enterprise receives payment for the labor process, while under a civil law contract, payment is received for the result of the work performed.

Features of a civil contract

The relationship formed between the employer and the person performing the required work is controlled by civil labor laws. The contractor independently organizes the work, without being subject to the general schedule, and can use the services of other persons (that is, he himself is an employer of temporary subcontractor workers).

The most popular types of civil law relations are transportation, contract performance, provision of services, etc. For persons who work under a civil law agreement, social guarantees may not be observed and work without being recorded in work books.

Important! Civil agreements can be established not only with employees who have an employment relationship with the enterprise, but also with other hired workers.

Drawing up an employment contract between individual entrepreneurs and an employee

The employment contract between the individual entrepreneur and the employee must be drawn up in writing and must be made in 2 copies. One is for the employee, the other is for the entrepreneur.

• it is written that the agreement was concluded with the worker (not with the contractor or the hired person);
• obligations of the employer (pay for work on time, provide decent working conditions, such as the employee’s workspace, efficient and safe organization of working conditions, compensation, etc.);
• legal standards and terms of reference for the employee (the work and rest schedule is clearly defined, compliance with the work regime, requirements for the quality of the order, etc.).

Download a sample employment contract between an individual entrepreneur and an employee

Features of concluding an agreement between individual entrepreneurs and employees

A private entrepreneur has the right to recruit workers, invite part-time workers, and sign contracts with persons without a written conclusion of labor relations (civil type). The employer is interested in formalizing the document, since it has the potential to not only state the employee’s responsibilities, but also stipulate his own rights. Thus, the entrepreneur primarily protects himself from various emergency situations.

When concluding a contract, a corresponding entry is made in the employee’s work book. Be sure to indicate the exact start date of work, position and all subsequent changes. The signatures of the personnel person and the employee himself are required.

Margarita Grinya talks about how to register an employee