Do you need IP...? Sole proprietorship: everything about individual entrepreneurs, in plain language Is it necessary for an individual entrepreneur.

Activity as an individual entrepreneur (IP) has its positive features and "pitfalls". Is it worth becoming an individual entrepreneur, for which area is this status suitable, what are the features in doing business in 2019?

Features of obtaining IP status in 2019

An individual entrepreneur is usually understood as an individual with the right to carry out commercial activities without the need to form a legal entity. With regard to individual entrepreneurs, the norms of the Civil Code of the Russian Federation, which are identical with a legal entity, apply. Like a registered firm, a self-employed entrepreneur entitled:

• provide services to the population and other entrepreneurs, firms;
• produce goods;
• implement them;
• perform work.

Registration takes place in the Federal Tax Service. Any citizen of the Russian Federation who wishes can engage in the opening of an individual entrepreneur. When it comes to forming an LLC, not everyone can do it. Among novice businessmen, the question often arises of what is better to create: an individual entrepreneur or an LLC. The differences between these forms lie in many nuances.

Before making a final decision and making a choice, it is necessary to follow algorithm:

• passing the registration procedure;
• choice of type of activity in accordance with OKVED;
• familiarization with the requirements for tax regimes and the specifics of compiling reporting documentation in a particular area of ​​activity;
• determination of real ways to make a profit, invest funds;
• consideration of the possibility of obtaining benefits provided for holders of both statuses;
• assessment of the costs of the liquidation procedure;
• identification of the degree of responsibility.

Based on this, one can understand whether the status of an individual entrepreneur is suitable, or it is worth thinking about a more serious form of ownership.

Opportunities and risks

Opportunities for starting a sole proprietorship enough:

• legalization of commercial activity;
• full payment of taxes to the state budget and the prevention of penalties on its part;
• increasing the status and level of prestige in the eyes of potential partners;
• the possibility of making transactions available to individual entrepreneurs.

While there are many opportunities, there are many risks. The difficulty lies in the fact that the future entrepreneur must familiarize himself with many of the nuances on his own.

Not every employee of the Federal Tax Service is ready to advise on ordinary issues. And in the Russian Federation there is a rule according to which Ignorance of the law is not an excuse. In addition, attention should be paid to the following aspects:

1. The need to pay fixed contributions: when the IP status is activated, there is an obligation to pay quarterly insurance, pension contributions in a fixed amount, even if the activity is temporarily not conducted.
2. The impossibility of conducting commercial activities as an individual entrepreneur by persons in certain positions. In particular, this applies to civil servants and law enforcement officers.
3. Bearing responsibility through property owned by a businessman - if in an LLC the participants are responsible for the authorized capital, then the IP is responsible for its own property.

These are far from all the nuances associated with the design of the status in question.

Is it worth opening in 2019: "pitfalls"

1. Lack of advisory support. Employees of tax structures do not always have information about the nuances of a particular area of ​​activity. Moreover, they often do not have time to provide detailed information. Therefore, if the individual entrepreneur does not have some information for the reason that the employees of the Federal Tax Service did not warn him about this, fines will have to be paid in the event of violations.
2. The need to pay contributions. Regardless of whether the entrepreneur conducts business, went on vacation or fell ill, contributions must be paid. Delays result in penalties that increase in proportion to the length of the delays.
3. High degree of responsibility. If an individual entrepreneur loses solvency and is unable to pay taxes and contributions, the tax authorities will consider all property belonging to him as a source of compensation for debts.
4. Regular checks. Every 3-5 years, the tax authorities organize on-site and desk audits. To avoid liability, you need to fill out the documents correctly and not make mistakes. If they are discovered, fines will have to be paid, the amounts of which are large.

Based on the foregoing, the main "pitfall" of obtaining this status is the accrual of fines for minor violations. By themselves, their amounts are small, but given the fact that state bodies charge not one, but several fines at once, their final amount may turn out to be large.

When applying for a mortgage, an individual entrepreneur may experience significant difficulties due to the large package of required documents. The bank must be sure that the individual entrepreneur has a regular income.

To understand the details of the issue, it is worth considering the situation on the example of the automotive sector.

Is it worth leasing a car?

Leasing presents the best deal, in which you can get the use of property without the need to purchase it. Registration allows the entrepreneur not to incur additional costs and not to take a loan from a bank, the interest on which is much higher than leasing payments.

When studying the question of whether it is worth taking it, you should focus on your own financial capabilities, business plan calculations and forecasts for monthly income / expenses. If the fee is less than 30% profit, you should think about purchasing equipment in this way.

IP in a taxi

Getting this status in the taxi industry gives you more chances to find a client base and promotes legitimate work. The advantage of opening an IP in this case is that the entrepreneur can operate on the basis of a simplified taxation regime.

It is worth opening this status only if there is confidence in a large number of customers. Otherwise, it is easier to find a job in a large company and work under an employment contract.

Cargo transportation and passenger transportation

Without opening an IP in this area, it is impossible to conduct business, especially if the carrier works for himself. Plays an important role choosing the correct OKVED code and awareness of the degree of moral, material responsibility for passengers and cargo.

Which IP is better to open for beginners: a table with advantages and disadvantages

Directions of individual entrepreneurship are different in terms of taxation regimes. They are presented in the table.

The final choice is made based on several criteria and principles:

• the possibility of carrying out commercial activities under a specific taxation regime, the presence / absence of restrictions;
• the amount of the total amount of contributions to the state budget.

An individual entrepreneur should strive to save on tax contributions. Before choosing a particular system, you need to familiarize yourself with the conditions for doing business for each of them and calculate the estimated amount of tax. The regime within which it will be the smallest should be preferred as main.

Comparison of self-employed and individual entrepreneurs - below in the video.

Advantages and disadvantages of sole proprietorship

Working as a sole proprietor has both positives and negatives. pros are as follows:

1. Ease of registration. For registration with the tax service, you will need 800 rubles. to pay the fee and the minimum package of documents is a passport, application, receipt. It is possible to submit documents via the Internet.
2. No need to open a current account, purchase a seal, maintain cash registers. Possibility of conducting settlements by means of cash and strict reporting forms.
3. No need to create an authorized capital, fixing internal and external actions.
4. Possibility of sole decision-making without the participation of outsiders.
5. Using a minimum set of documents - no accounting. Reporting consists in a declaration, which is submitted once a year.
6. Possibility of free disposal of financial resources. At any time, an individual entrepreneur can withdraw funds from the cash desk or from the account, without reporting to anyone.
7. Minimum tax burden - a fixed tax or a percentage of income or profit is paid. Other taxes, with the exception of a number of cases, are not paid.
8. The low amount of penalties for violations of the law.
9. Rare audits by the tax authorities, in comparison with other organizational and legal forms.
10. The possibility of opening branches and representative offices without the need to make changes to the data specified during registration.
11. Simplicity of the liquidation process. In the absence of debt obligations, you need to pay the state fee and write an application to the Federal Tax Service.

Speaking of shortcomings, it is worth emphasizing the following points:

1. Liability through personal property in the event of debts.
2. The likelihood of problems and difficulties in the process of closing an IP with debts.
3. The presence of a large number of restrictions in certain areas of activity. For example, an individual entrepreneur is not entitled to open a bank, pawnshop, security agency, invest funds, produce alcohol, medicines, military products.
4. Lack of the right to sell, purchase, re-register IP.
5. The need for reporting strictly at the place of registration.
6. The impossibility of expanding the business through the participation of third-party entrepreneurs.
7. The need for personal business management without the possibility of delegating managerial powers.
8. Obligation to pay fixed insurance premiums.
9. Low level of confidence on the part of firms and investors.

Thus, the registration of this status implies both advantages and disadvantages.

Opening by a pensioner

For pensioners, Russian legislation does not provide for any benefits and privileges. By analogy with any other citizen, a retired entrepreneur undertakes to timely payment of contributions to the Pension Fund.

The only plus is the receipt of a fixed pension benefit from the state and the possibility of increasing it as the activity develops due to the growth of the insurance part of the pension.

There are also "pitfalls". A pensioner who receives an income below the subsistence minimum receives social benefits. When opening an individual entrepreneur, he will be considered a working citizen, therefore he will lose them.

Such entrepreneurs, like any other individual entrepreneurs, are liable for real estate and other types of property. This is also one of the significant disadvantages of this status for persons of retirement age.

Comparison of LLC and IP - below in the video.

With the development of Internet communications, a large part of consumers have leaned towards buying goods or ordering services directly from home. Of course, such demand caused the rapid growth of all kinds of virtual counters, where you can buy anything you want. Do I need to register an IP for an online store, and what will happen if I don’t register? We will tell in this article.

To be an IP or not to be

A functioning online store is an entrepreneurial activity, the purpose of which is to obtain a systematic profit (part 3, clause 1, article 2 of the Civil Code of the Russian Federation). When an individual sells a product or service twice or less a year, these operations are not recognized as commerce, since there is no consistency. Likewise, you will not be considered an entrepreneur if you resell things at the purchase or loss price, since you will not make a profit.

The sale of goods through an online store always implies financial benefits, regardless of whether the products are in stock, whether you are repurchasing or running an affiliate program. If such a business is not registered, it is considered illegal. Almost 90% of stores on the Web operate without notifying the tax service. And this is a colossal branch of the shadow economy.

90% of stores on the Web operate without notifying the tax service. And this is a colossal branch of the shadow economy.

The reasons why businessmen are in no hurry to legalize their activities:

• tax burden. At least 6% of your income will have to be given to the state.
• Large amount of insurance premiums. In 2017, the entrepreneur will have to pay 23,400 rubles to social funds for himself. Additionally, 1% is given to the PFR in excess of earnings of 300,000 rubles. For some online store owners, this is a serious amount.
• Constant reporting to the Federal Tax Service, funds and Rosstat, submission of declarations.
• Opening a current account, the maintenance of which costs money. Although this moment is not mandatory for individual entrepreneurs, but for a business on the Web, where payment is made non-cash, a current account would be more appropriate.

Most entrepreneurs prefer to evade registration in order not to give the state their already meager earnings. A beginner who has just formed a business on the Internet needs some time to promote. When the income is noticeable, it is still worth registering an IP for an online store. Otherwise, there is a risk of liability in the form of large fines.

Liability for illegal activities

It is in the interests of the state that every entrepreneur conscientiously register and transfer funds from taxes and fees to the treasury. Therefore, the measure of responsibility for illegal turnover of shadow businessmen is noted in several regulations:

1. Art. 14.1 of the Code of Administrative Offenses of the Russian Federation: for lack of registration in the tax, a fine of 500 to 2000 rubles is provided, and for the lack of a license (for example, for the sale of alcohol) - from 2000 to 2500 rubles. with confiscation of products.
2. Art. 171 of the Criminal Code of the Russian Federation: if there is no business registration, but there are incomes in large (from 1.5 million rubles) or especially large (from 6 million rubles) amounts, a punishment of 3,000 rubles is expected. before arrest for 6 months.
3. P. 2 Art. 116 of the Tax Code of the Russian Federation: if the entrepreneur did not register, but his income was recorded, it is possible to recover 10% of their total amount, but not less than 40,000 rubles.

It turns out that commercial activity without registering an individual entrepreneur can bring much greater financial losses than regular contributions to the state. The tax office can find out that a businessman really makes a profit from a bank that records constant income to the account. To begin with, a bank employee may ask you personally where the funds come from and request supporting documents. After, by decision of the court (if it comes to it), a search of the apartment, other property is carried out, transactions on accounts are checked in detail.

Commercial activity without registering an individual entrepreneur can bring much greater financial losses than regular contributions to the state.

Each entrepreneur decides for himself whether to work legally or be constantly at risk. The legality of a business is a good incentive for the development of an enterprise, even if it is located on the Web. In addition, the official status of an individual entrepreneur will allow expanding the boundaries of sales, engaging in wholesale sales and opening retail outlets in the city without any problems over time.

Others have gone into the shadows. After these changes, many have a question: is it profitable to open an IP. It remains relevant in 2018, and the outbreak of the economic crisis only added doubts.

Profit or Loss

Today, entrepreneurs are most concerned about whether doing business will generate income and whether it is profitable to open a private enterprise for a small business. If earlier such a question was not raised for enterprises with low profits, now it is necessary to calculate at what minimum income it is possible to open an individual entrepreneur and not go into the red.

Since 2013, some entrepreneurs have registered the termination of their activities, as they managed to earn less in a year than was given to the Pension Fund. Of course, such a business does not make sense. What to work for? To pay dues and taxes? According to some data, the number of active individual entrepreneurs by the end of 2015 decreased to the level of 2007. This indicator probably most realistically reflects the current situation in small and medium-sized businesses.

What to choose: legal entity or individual entrepreneur?

Despite all this, both positive and negative aspects of registering activities as an individual entrepreneur remain the same.

For example, to open an IP in Russia in 2018, you have to pay less than when registering an LLC, and the procedure itself is much simpler. An individual entrepreneur is not required to keep accounting records in the absence of hired labor. Sanctions for tax or administrative violations are much milder than for legal entities.

One of the significant disadvantages of doing business as a private enterprise is that you will have to bear responsibility for your activities with all the property that a citizen has. The founders of an LLC (or other similar organization) do not risk their personal capital, but are liable before the law only with the property and authorized capital of a legal entity.

Thus, there are pros and cons to any form of doing business.

Reducing the tax burden for individual entrepreneurs

It should be noted that in 2014 the President of the Russian Federation by his decree reduced the tax burden on private entrepreneurs. Now you will have to pay to the Pension Fund by about a third less (about 20,000 rubles). At the same time, for those whose annual income turns out to be more than 300,000 rubles, an additional payment has been introduced - 1 percent of the amount that exceeds this level.

Additional changes

In the new year, the state adopted a number of regulations that have a significant impact on entrepreneurial activity:

1. Since 2016, it is possible to register as an entrepreneur with the help of notaries. The latter were obliged to provide documents for everyone who wants to open their business to the registration authorities, as well as to receive documents there that confirm the state registration of individual entrepreneurs, including an extract from the State Register. The state has determined the cost of such a service in the amount of 1,000 rubles.

   For providing false data, a failed entrepreneur will pay a fine of 5 to 10 thousand rubles.

2. Also, since 2016, the government has set a moratorium on business inspections for the next three years. Individual entrepreneurs can only check compliance with fire safety requirements, safety of hydraulic structures, ecology, etc. and in the case of operation of the respective facilities.
   

   However, control over the activities of entrepreneurs will still be carried out - no one has canceled unscheduled inspections. In addition, the period for holding them has been extended by 10 days due to the fact that the regulatory authorities must independently request documents from registers and other databases.

3. The good news for new businessmen is that this year municipal governments have the right to make their own decisions regarding tax cuts. And newly created individual entrepreneurs who are employed in the industrial, social or scientific fields and are participants in the patent or simplified taxation system can count on zero taxation.
4. Since 2016, a new quarterly declaration has been added - all employers will have to submit a report in the form 6-personal income tax, which contains information on the amounts of income tax accrued and withheld from employees. It is served until the last day of the month following the expired quarter, while the annual one - until April 1. For late submission of the document, the individual entrepreneur will have to pay a fine of 100 rubles for each day of delay, the fine for providing incorrect information will be 500 rubles. If the number of employees exceeds 25 people, then the report is submitted only in electronic form, in other cases, businessmen can submit it in paper form.
5. Entrepreneurs,

Communicating with other needlewomen, I realized that one of the most pressing issues for many of them is the issue of “formalizing relations” with the tax office.

Do I need to register as a sole trader to sell handicrafts? If so, at what stage should this be done - immediately, as soon as the first sale occurs, or already when income from needlework has become stable?

I propose not to rely on conjectures and conjectures, but to figure out what our Russian legislation says about this.

I'm a businessman? Exactly exactly?

First of all, let's understand what entrepreneurial activity is.

“Entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in the manner prescribed by law” (clause 1, article 2 of the Civil Code of the Russian Federation). Consequently, there are two key features of entrepreneurship - profit and the systematic receipt of it.

With the sign of “systematicity”, the main difficulty lies in the fact that the legislation does not have a clear definition of what is meant by this term. In the light of the question “to register an individual entrepreneur or not to register”, it would be logical to assume that by “systematic” we mean regular, incessant. However, in practice, legislators under systematicity can count an action repeated two or more times. Such ambiguity in the interpretation of the word "systematic" does not play into the hands of those who sell handmade.

Now let's deal with the concept of "profit".

Some needlewomen do not realize the difference between the concepts of "profit" and "income", and therefore mistakenly believe that they need to run to the tax office and register as soon as the first sale was made. Meanwhile, “profit” and “income” are not the same thing. Revenue is the total amount of money you receive from the sale of a product. Profit is the difference between the income from the sale of a product and the costs associated with the production and sale of this product.

And here a quite pertinent question arises - are you counting your costs correctly?

Remember everything =)

If, by the way, you are engaged in sewing textile dolls, then the list of your costs should include not only the costs of materials (fabric, stuffing, material for tinting, etc.), but also all the tools (brushes, needles, extractor etc.), as well as a sewing machine and other equipment. Be sure to take into account the "non-production" costs that you incurred to organize the sale - a subscription fee for the Internet, the cost of a club card at the "Masters Fair", shipping the product to another city, the cost of participating in the fair, etc.

If you buy a table lamp so that your eyes feel comfortable when sewing a doll, then you also have the right to attribute the purchase of a lamp to the list of costs - these are the costs of ensuring normal working conditions. If your sewing machine breaks down and you spend money on fixing it, that should be included in your list of expenses too. Therefore, be sure to collect and keep all receipts confirming your expenses.

And another important point is contributions to the Pension Fund and the Compulsory Medical Insurance Fund. The total amount of mandatory contributions in 2013 for individual entrepreneurs is 36 thousand rubles. These deductions are also costs, they must be taken into account when calculating the cost of the product and your profit.

Calculate how much per month you need to sell your products to cover all losses and start making a profit? For each, this amount will be different, because. different types of needlework and ways of selling require different costs. Thus, if your income from the sale of handicrafts at the moment does not cover all the costs listed above, then you no need register as an individual entrepreneur, because in fact you have no profit.

I would even say that it is not only not necessary to register at this stage, but also extremely dangerous! You risk losing the most important thing - the craving for creativity, satisfaction from your favorite pastime. All these paper troubles and considerable contributions to the pension fund can become such a headache that the desire to needlework will be completely repulsed ... Have you probably already thought about this?

What if…

Theoretically, even if you do not sell very many of your works and have a very modest income, the tax office, of course, can be interested in you.

In order to hold you accountable for doing business without registration, the inspection authorities will need to prove two things: systematic and making a profit.

We have already dealt with systematicity, if they confirm the fact of at least two sales, then the activity will be recognized as systematic.

But the fact of making a profit is quite difficult to prove. First, you need to establish the fact of receipt of money from the sale of handicrafts. Secondly, you will need to prove that you are making a profit from doing needlework (I repeat, it is profit, not income).

What threatens you if, nevertheless, fortune is not on your side? Liability for carrying out entrepreneurial activities without registration as an individual entrepreneur is provided for both in the Code of Administrative Offenses of the Russian Federation (KOAP) and in the Criminal Code of the Russian Federation.

According to article 14.1. Code of Administrative Offenses, the implementation of entrepreneurial activities without state registration entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles.

Moreover, according to the law, it is possible to bring to responsibility under this article only within two months from the date of drawing up the protocol. If the case on the violation is not considered by the judge within 2 months, the judge will issue a decision to terminate the proceedings on the case of an administrative offense.

The Criminal Code provides for more severe penalties. According to Article 171 of the Criminal Code of the Russian Federation, illegal entrepreneurship is punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years, or by compulsory work for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

But in order to bring you to criminal responsibility, your activity must fall under the wording "Carrying out business activities without registration, if this act caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale." Income on a large scale, according to some sources, is 250,000 rubles a year.

The court considers and takes into account all the circumstances of the case, and the severity of the punishment is always comparable to the size of your offense. Therefore, you will definitely not be brought to criminal responsibility for needlework, the maximum that threatens you is an administrative fine of up to 2,000 rubles.

Think for yourself, decide for yourself...

When to register

This is my personal opinion, it may differ from yours. But, in my opinion, it is worth registering your activities with the tax office when:

1). The sale of handicrafts has become your main and stable source of income;
2). The amount of your income from the sale of hand-made is equal to (or greater than) the potential income calculated specifically for your region under the patent taxation system (PST).

The fact is that if we consider hand-made as a business, then this activity falls under a patent and provides for a special (preferential) taxation regime. A complete list of activities that fall under the patent is listed in article 346.25.1 of the Tax Code of the Russian Federation, clause 2.

With the development of Internet technology, many customers prefer to "shop" without going out. Indeed, this is very convenient: it saves time and money, as you can choose the cheapest product by quickly browsing several online storefronts. In addition, modern online stores offer a huge selection of goods of any category: from food to purebred dogs and cars…

Supply grows in line with demand. Therefore, many people open their own online stores, which become profitable businesses over time. Naturally, entrepreneurs face issues related to legislation and taxation. Consider the most popular of them.

Online store - IP or LLC, which is better

Each type has its own characteristics related to registration and doing business in the near future.

IP for an online store and its advantages

• Simple and cheaper registration.
• You may not hire staff.
• Quickly and easily withdraw cash from the current account.
• Rare inspections by the tax authorities.
• Quick liquidation if necessary.

Negative points

• The business owner is one person.
• The individual entrepreneur will pay with personal property if there are disputes with creditors.
• Mandatory fixed contributions to funds, even in the absence of income (for 2018 - more than 30 thousand rubles, the amount is growing every year).
• Difficulties in registering trademarks.

Opening an LLC - positive aspects

• There may be from 1 to several founders, you can add capital.
• In the event of bankruptcy, creditors have no rights to the personal property of the founders.
• Various options for dividing profits and attracting new founders.
• If there is no profit, you can not pay taxes.
• The business can be sold and re-registered.

Cons of LLC

• It takes longer to open, you need an authorized capital and a charter.
• Difficulties with the withdrawal of money from the current account.
• Difficulties in using cash.
• Payment of dividends - only 1 time in 3 months.
• Mandatory registration and storage of any economic decisions.
• Difficulties in the liquidation of LLC.

So, which form is more suitable for an online store? For a small to medium-sized store, it is preferable to open an individual entrepreneur, as accounting and reporting are simplified. For large online stores that have large initial capital and plan to immediately hire a lot of employees, it is better to open an LLC. In the future, in our article, we will cover issues related to the work of individual entrepreneurs, since usually any business starts with a small store, and only with time “unwinds” to a whole network.

What taxation system to choose for an individual entrepreneur (online store)

IP on a simplified system

As a rule, online stores operate on USNO (simplified). Many taxes have been replaced by just one, bookkeeping is optional. It is necessary within 30 calendar days after opening to write an application for the transition to the USNO, open a current account, and printing is not required.

The simplified taxation system is of two types: only income is taxed at 6%, while the amount of expenses is not important. And the second option is to tax 15% on net profit (income minus expenses).

If your online store is engaged in the sale of goods, while you can show documents on purchases from suppliers, then it is more appropriate to use the second variant of the USNO. In this case, you can also write off the cost of delivery, domain registration, hosting and communication costs as expenses. If you purchase goods without supporting documents (for example, the store sells Orenburg downy shawls that are knitted by grandmothers in the villages), then the first option will suit you. In addition, in the first version, reports to the IFTS are much simpler.

An individual entrepreneur on a simplified system has a number of restrictions for opening (the number of hired personnel and planned profit). If these two indicators exceed the limits established by law, then the individual entrepreneur will be forced to switch to the general taxation system. Such risks can only arise in the largest online stores. Individual entrepreneurs on a simplified system can hire workers, they are required to register them in accordance with the law. At the same time, the number of mandatory reports to the tax office increases and a report is added to the FSS. The employer must register with the FSS and the FIU without fail. For each employee, it is necessary to pay monthly contributions, the amounts of which depend on his salary (13% - personal income tax, 22% in the Pension Fund, 5.6% in compulsory medical insurance, 2.9% in the Social Insurance Fund and a certain small% in the Social Insurance Fund for professional risk).

IP on a patent or on UTII

According to the law, entrepreneurs working on a patent or UTII can sell products through a distribution network, subject to direct contact with their customers (a real outlet). Remote sales do not mean this. Therefore, IP on a patent and UTII is prohibited from working through online sales.
However, there is an interesting addition. It is allowed to sell IP goods on a patent through a computer terminal with mandatory delivery to the address of the buyer, while the order and payment must occur in the presence of the buyer in a real store. If, nevertheless, an entrepreneur is registered as a patent holder, then when checking the IFTS, he will be forced to switch to a general taxation regime and pay the appropriate taxes for the entire time the business has existed on the Web.

IP and OSNO (general taxation system)

Working at OSNO comes with a number of challenges.

1. Accounting needs to be done.
2. It is necessary to pay a lot of taxes, which undermine the still fragile young business.
3. Purchase an online cash register and install programs for trading.

Thus, a young entrepreneur may not be able to cope with mandatory expenses.

Can an online store work without an individual entrepreneur or LLC

Online trading is almost no different from trading in a regular store. If you want to exist "according to the laws", then you need to legalize the business.

You can also work illegally, but only at the very beginning, when the store has not yet developed and its profit is minimal. Who knows, maybe your business will fail at all? But if you start out this way, be aware of the risk of liability if your business comes to the attention of the tax authorities.

In addition, illegal work has a number of other significant disadvantages:

1. You cannot open a checking account.
2. No print.
3. You cannot sign contracts with wholesale buyers, suppliers, etc., who work legally.
4. You will not be able to obtain a license if you decide to trade in pharmaceuticals or other similar products.
5. It will not be possible to install an Internet cash desk on the site to accept online payments.
6. It will not be possible to issue accounting documents, checks, invoices, etc.
7. It will not be possible to significantly promote the business (without open IP or LLC they are not accepted in Yandex.Market, etc.).
8. Potential clients prefer to make an advance payment to the account of an individual entrepreneur or LLC, but are afraid to work with unknown individuals.

If you are still working without registration, but the store is already starting to bring good profit, it is better to submit documents and start working legally.

How to apply for an IP for an online store in 2018 on your own

The cost of registering an entrepreneur is only 800 rubles, you can pay this state duty without leaving their home (on the website of the Federal Tax Service). The opening is carried out at the place of residence, and a businessman can work in any city of the Russian Federation.

Of the documents, an application is required (filled in in black, in capital block letters), a copy of the passport and TIN. Attention! The signature on the application is put in the presence of the registrar. If you plan to work on a simplified system, it is advisable to immediately submit an appropriate application in which you must indicate the activity codes (OKVED).

For online trading in 2018, this is 47.91 with subcodes (please note that changes are made to the directory from time to time). It is also recommended that entrepreneurs choose different codes. And if in the future you plan to do something else, for example, go to retail outlets, then additionally choose other relevant codes. You must specify one of the codes as the main one in your activity.

Documents must be submitted to the tax office or to the one-stop shop at the place of registration. The receipt of payment of the state duty must be in your hands at the time of submission. The registration period is 3 business days. The inspector accepts the papers, hands you a receipt of acceptance, and after 3 days gives you a notice of staging, a certificate of registration and a USRIP sheet.

Documents can also be sent to the tax office by mail. To do this, you must notarize a copy of the passport and the signature on the application. The receipt is also enclosed in an envelope. A letter with documents is sent by mail of the Russian Federation, where an inventory of the attachment is required. You can also submit documents through a representative (also requires a notarized power of attorney for another person and certification of documents) or through a law firm that provides similar services. At the same time, you do not visit the tax office, but your costs increase several times.

After receiving the documents, be sure to check them. It happens that negligent tax officials make mistakes in the address, full name, or they can indicate male instead of female. If an error is detected, notify a specialist. You will receive corrected documents after a certain period of time.

So, after successfully completing the registration, feel free to get involved in the work and constantly monitor changes in tax legislation. Good luck with your business!