Legal documents of an individual entrepreneur for a loan. What are the constituent documents of an individual entrepreneur: list, description and requirements

Commercial activity is always associated with document management. The legal status of an individual entrepreneur differs from a legal entity, but a private businessman also needs documents on the basis of which he can make transactions, hire employees, and sell goods and services. Are they constituent? Not at all necessary.

Types of constituent documents - do individual entrepreneurs need them?

The constituent documents of an organization determine its legal status and are the basis of its activities. The mandatory package of documents of the Civil Code (Article 52) includes:

• charter (including standard) - as a general rule for all legal entities;
• constituent agreement - for business partnerships;
• the federal law on state corporations - accordingly, for a state corporation.

The charter is needed to regulate the relationship between the founders, employees and partners of the company. The law does not oblige individual entrepreneurs to prepare constituent documents for the following reasons:

• The individual entrepreneur invests only his own funds in the business and independently determines the order of spending;
• the entrepreneur is solely responsible for the transactions he makes - he cannot have disputes with the co-founders;
• the businessman has no start-up capital.

If desired, an individual entrepreneur can draw up a charter, but the document is not subject to registration with the tax authorities and will have the status of an internal document of the company.

Why should an entrepreneur write a charter?

The charter is drawn up and approved by the founders before registering the company - they also sign the memorandum of association. According to the law (Article 52 of the Civil Code of the Russian Federation, clause 4), the charter must stipulate:

• name of the legal entity;
• organizational and legal form;
• location of the organization (registration address);
• management procedure;
• subject and goals of activity - for non-profit and some commercial companies;
• other information provided for the selected form of organization.

The Civil Code contains requirements for the content of the charter of a legal entity, but there are no provisions obliging individual entrepreneurs to draw up this document

Example of additional information: for an LLC, the content of the charter is determined by Federal Law No. 14 “On LLC”. It says that the charter of the Company must specify not only its name and place of registration, but also the size of the authorized capital.

During the registration of a company, tax inspectors check the charter and, if there are errors, return the document for revision, indicating the problematic parts of the text. The constituent documents come into force only after successful registration.

It is advisable for an individual entrepreneur to use the charter only with a large number of employees - from 25 people. Since the document does not require registration with the tax office and is needed only to regulate relations between employees, it is drawn up in free form.
A correctly drawn up charter is numbered page by page, stitched and certified with the seal of the organization and the signature of the head

Typical elements of the charter structure:

• the header of the document indicating the full name of the entrepreneur, the date of registration of the individual entrepreneur and legal address;
• subject and goals of the entrepreneur’s activity, list of types of activities;
• the amount of fixed assets of current assets and property of the entrepreneur;
• a list of persons who have the right to dispose of assets and property, their economic responsibility;
• information about the production and economic activities of the entrepreneur: contractual relations with third parties, prices and payment methods, rights to purchase property;
• information about the formation and expenditure of company funds;
• information about the management of the enterprise, details of the person responsible for management, a list of positions in the company;
• issues of organization and remuneration of labor, settlement of disputes in the team;
• obligations of individual entrepreneurs to pay insurance premiums for themselves and their employees;
• issues of liquidation and reorganization of business;
• place of registration and storage of the charter, details of the person responsible for storage.

Typically, entrepreneurs do not write charters, but draw up internal regulatory documents. But if you need a sample, you can take the charter of an LLC with one founder as a basis - in text it is closest to an individual entrepreneur.

The more accurately and closer to the standard form the charter of an individual entrepreneur is drawn up, the easier it will be to transfer the business to LLC status if necessary.

The procedure for amending the charter of an individual entrepreneur

When the founders of a company want to make changes to the charter, they draw up a corresponding decision or minutes of the meeting, where they record the decision with signatures. Then the head of the company writes an application for registration of the new version of the charter and submits it to the tax office, having previously paid the state duty.

To change the charter data, an individual entrepreneur can act as the sole founder and participant of the LLC:

1. Draw up and certify a decision to amend the charter.
2. Edit the articles of association to include a new company name or other provisions.
3. Print the document in the new edition and familiarize employees with it.

The entrepreneur does not need to register the updated charter.

On the basis of what documents does the individual entrepreneur conduct his activities?

The concept of “incorporation documents of an individual entrepreneur” often erroneously refers to a set of papers on the basis of which an entrepreneur conducts business, namely:

• TIN certificate;
• OGRNIP certificate;
• extract from the register of individual entrepreneurs;
• list of OKVED codes used;
• certificate of assignment of statistics codes;
• passport of an individual;
• notifications about registration with pension and insurance funds.

The listed documents confirm the fact of official registration, the legal status of the individual entrepreneur and the legality of its activities, and therefore, in an expanded sense, can be considered constituent.

Individual entrepreneur registration documents are stored indefinitely, and if lost, they are restored in the form of duplicates at the request of the entrepreneur. They are not constituent by law, but are necessary for making transactions with partners, suppliers and consumers of services, as well as during communications with government authorities and inspections.

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Commercial activity is in one way or another connected with constant document flow. An individual or legal entity running a business needs statutory documents on the basis of which transactions will be concluded, goods and services will be sold, and deductions will be made to the state. What are the constituent documents of an individual entrepreneur and how to obtain them, we will tell you in the article.

Composition of constituent documents

If for organizations there is Art. 52 of the Civil Code of the Russian Federation, which spells out the basis for the formation of constituent documents, for an individual entrepreneur the law does not provide for their presence at all. It is generally accepted that an individual, when carrying out commercial activities, acts only on the basis of a certificate of registration of an individual entrepreneur. However, in his work he has to use other documents confirming the right to business.

In their work, individual entrepreneurs have to use other documents confirming the right to business.

The list of documents legally significant for individual entrepreneurs in 2017 is as follows:

• Certificate of registration of individual entrepreneurs in the form P61003, in which the entrepreneur is assigned a number. Sample .
• Recording sheet in the form P60009. It contains all information about an individual: full name, detailed address, activity codes, list of documents submitted for registration, etc. Sample document.
• Certificate of tax registration with the Federal Tax Service and receipt of a TIN (sample). You are given a notification in form No. 2-3-Accounting.
• List of codes from Rosstat. Some counterparties require them to enter into contracts. Sample .
• Licenses, if required by the chosen line of business (medicine, passenger transportation, private security, etc.). Sample .
• Passport. Confirming the identity of the entrepreneur is a common practice when making transactions. Non-residents of the country still need a migration card and a document confirming the right to stay in Russia.

Where to get the necessary documents

The procedure is quite simple and does not require much time. To begin, an entrepreneur needs to contact the Federal Tax Service at his place of residence and provide the inspector with a complete list of documents to be entered into a single database:

• Application on form P21001.
• Copy of passport.
• Receipt of payment 800 rub. (original only).
• Application for the application of a special tax regime (otherwise you will work for by default).

You can register online through the official website of the Federal Tax Service, in person during a visit to the tax office (the power of attorney is certified by a notary) or using a valuable postal item with an inventory of the contents. You can pay the fee electronically from your home computer, through a bank branch or ATM.

You can register online through the official website of the Federal Tax Service.

After 3 days, you receive from the Federal Tax Service a certificate of registration, a sheet of registration in the Unified State Register of Individual Entrepreneurs and a certificate of tax registration (if the TIN has not been previously issued to you). Next, the fiscal service itself sends information about your registration to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, and Rosstat. And if the first two structures themselves send a registration notice and details for transferring contributions to your address, then you can find out the list of statistical codes yourself on the Rosstat website and simply print them out; a signature or a special form is not required.

To obtain a license, you should apply with the necessary package of documents (application, conclusion of the SES, confirmation of the applicant’s qualifications, etc.) to the licensing authorities, which are government agencies and can be federal and regional according to the type of licensed work.

The so-called constituent documents of an individual entrepreneur should always be kept separately from correspondence, contracts, invoices, and forms. This is a legal basis that confirms the legality of your commercial actions and intentions. If you lose or damage basic documents, try not to delay their restoration - sometimes you have to pay more for paper that is missing at the right time than for issuing a duplicate.

Timely and correctly compiled reporting is a necessary condition for the success of any small and medium-sized business. So, what documents should an individual entrepreneur have? What kind of reporting should they keep as an employer? To avoid problems, the most important thing is to know the correct answers to all these questions, and also to be able to provide all the necessary data on time and in the correct format.

Starting a business

Compared to the various difficulties of entrepreneurial activity, registering an individual entrepreneur is a fairly simple and quick procedure. This presupposes strict adherence to the rules, upon fulfillment of which a person wishing to become a businessman acquires his coveted status within 3 days. At first glance, it seems that the hardest part is over, and you can calmly begin to engage in your chosen activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the correct preparation of reports within the specified time frame, which must be completed within the specifics of your business.

What documents should an individual entrepreneur have? This question interests many. The list of necessary papers that an individual entrepreneur is required to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of individual entrepreneur documents

Below is a list of documents that every individual entrepreneur must have:

Be that as it may, before preparing a complete list of all documents, you need to immediately clearly decide which method of taxation is most convenient for you, as well as whether your company plans to organize workplaces.

Individual entrepreneur without employees and necessary documents

The most loyal way to run your business is as an individual entrepreneur without hiring employees. In such a situation, you are your own boss in managing your affairs. Against this background, you are not required to pay wages to your staff every month. Equally important, there is no need to maintain additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be fulfilled.

Once you get into business, you immediately face a choice: either carry out your activities in a standard manner, or choose one of the suitable tax regimes. Each of these options has its own reporting method. Let's consider what documents an individual entrepreneur must have under the standard tax regime.

Standard tax regime

In cases where an entrepreneur chooses the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in form 3-NDFL:

• submit by April 30;
• tax transfer for the year is carried out until July 15;
• Filling out and submitting the declaration is possible in paper and electronic form.

IP INN is the main document, but what else does it need?

Declaration in form 4-NDFL:

• presented if you had income from business activities during the year;
• submitted no later than 5 days after the end of the month in which these incomes were received.

VAT declaration:

• due by the 25th day following the end of the quarter;
• accepted for delivery exclusively in the form of an electronic document;
• Tax payments are made every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes for types of transactions are noted.

The so-called book for accounting of business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The tax reporting regime is considered the easiest to understand. But it does not always turn out to be profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's look at them below.

simplified tax system

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay assessments on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain using the simplified tax system are the tax return and KUDiR.

Unified agricultural tax

This is a separately developed tax regime exclusively for those entrepreneurs associated with agricultural products. If an individual entrepreneur is classified as a Unified Agricultural Tax (UTA), then he becomes obliged to maintain the same documents as entrepreneurs under the simplified taxation system, namely a declaration and KUDiR.

ENVR

If you choose the Unified Tax on Imputed Income (UNIT), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the required document is always the Income Accounting Book and a one-year patent for individual entrepreneurs.

Detailed information about various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about taxation documents that every businessman conducting business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is impossible without the involvement of additional labor, it becomes necessary to maintain additional documents. Hiring citizens for work entails additional responsibility and the preparation of appropriate reporting.

Once you start running your own business, you come under the constant control of the Social Insurance Fund (SIF) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur, who is an employer, to submit a certain list of individual documents.

The Federal Tax Service requires information from individual entrepreneurs with employees on form 2-NDFL until April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of closure of business activities, information on the number of employees is submitted before the date of deregistration.

Reports are sent to the Social Insurance Fund in 4-FSS format. Information is provided in paper form no later than the beginning of the second ten days of the month. In addition, data transfer is possible electronically.

The Russian Pension Fund requires an information document in the form RSV-1. It must contain data for the enterprise as a whole and individual accounting information for each individual employee.

An extract from the Unified State Register of Individual Entrepreneurs is also one of the most important documents.

What personnel documents should an individual entrepreneur have?

Every entrepreneur as an employer is required to have the following personnel documents:

• agreement in two copies;
• personal cards of their employees in the T-2 form;
• staffing table with paid vacation schedule;
• job description;
• rules of procedure within the enterprise.

In addition, for general compliance with the personnel system, the availability of such reporting documents as a staffing table, a time sheet for recording time spent at work, a vacation schedule, an expense book, and a labor accounting book is required.

In fact, registering a new employee to work in a private business is not such a complicated procedure. The main thing is to carry out complete document flow and properly maintain personnel records. And timely completion of all employment forms will give you a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the above list, you can always check whether all documents are available. This will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even keep a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, it will leave time to implement your own innovations as a businessman. These are the documents an individual entrepreneur should have.

To obtain a loan from a bank, an entrepreneur, in addition to the application, must also provide the following documents:

1. Legal documents of an individual entrepreneur:

Identity document. In particular, the passport itself and a photocopy of all its pages;

A certificate confirming the registration of an individual as an individual entrepreneur. If the entrepreneur was registered before January 1, 2004, then you will need to attach another copy;

Certificate confirming tax registration (copy and original);

Copy and original extract from the Unified State Register of Individual Entrepreneurs. You need to be careful here, since the statement has a validity period of 30 days from the date of receipt.

2. Information from the tax authority:

A certificate from the tax office about the status of debt on bills, taxes, accrual of penalties and fines. The validity period of such a certificate is 30 days, so when submitting an application the certificate must be valid. If an individual entrepreneur has debts, he will have to attach a document confirming payment of the debt.

Original and copy of the tax return for the last year. In this case, the declaration must be confirmed.

Information from the tax office about all open current accounts in any credit institutions. The certificate is valid only for 30 days from the date of receipt.

3. Information from banks and title documents of an individual entrepreneur:

Not required if the client submitted a notification about opening a current account later than he submitted an application to the bank for a FRPVO loan. In this case, the tax certificate must contain the necessary information that the person does not have open current accounts;

A certificate from the bank in which the entrepreneur has an open account. The certificate must confirm that the individual entrepreneur has no loan debts. Only the original certificate is required;

A certificate confirming the turnover of money in the current account. Such a certificate is required if an entrepreneur applies for a loan in excess of 100 thousand rubles. In this case, only the original certificate containing current information at the time of application is required.

4. Documents that can confirm the financial activities of an entrepreneur:

Any lease agreements, certificate of right to dispose of any commercial property. Copies and originals will be required;

A book of expenses and income, as well as a copy of the cashier's book. It is necessary to provide information for the past six months of business;

Agreements with major suppliers or buyers, if any. A copy and an original are provided;

A copy of all certificates for manufactured products;

Permission to trade excisable goods, health records for all employees;

License for the right to engage in entrepreneurial activities. Provided only if the activity must have a mandatory license to provide services;

A list of goods at purchase prices, in other words, a price list.

5. Legal documents of an individual entrepreneur for a pledge:

Borrower's consent;

Application for a loan;

Questionnaire of the occupying party;

Guarantor's questionnaire. This can be any individual;

Documents confirming ownership of the property that will be offered as collateral to the bank.

As practice and the legal side of the issue show, in most cases, individual entrepreneurs do not need any constituent documents. However, sometimes situations arise when you simply cannot do without UD.

After an individual entrepreneur submits papers for state registration, three days later he receives constituent documentation, but the collection of documents for full-fledged business is not yet completed. Of course, the founder will receive something by mail at his place of registration, but for some documents he will have to contact the relevant authorities of the Federal Tax Service in person.

What exactly is meant by the term “Constituent Documents”? This means a whole package of papers, which is the basis for the activities of an individual entrepreneur, and also confirms its legal status. This term is discussed more fully and in detail in the Civil Code in Article 52.

If you follow the law, registration of a sole proprietor as an individual entrepreneur is carried out by the tax office at the place of registration (this should not be confused with the place of residence).

Features of work

If constituent papers are required for legal entities, then an individual entrepreneur is a sole proprietor, which means that in most cases there is no need for such papers. When an LLC or organization is registered automatically becomes a legal entity.

As for the individual entrepreneur, this does not happen for him during registration. This is the main difference between an individual entrepreneur and an LLC. That is why many people strive to open an individual entrepreneur - it is much simpler, including because with such registration no constituent documents required.

Due to the fact that an individual entrepreneur does not need constituent documents, he can make decisions independently. The programs with which individual entrepreneurs submit reports have a simplified form.

Why then might an individual entrepreneur need constituent documents? If two individual entrepreneurs decide to create a common organization, then UD become necessary by default. In this case, the papers must be formalized.

The constituent papers for such an organization are a standard package of documents that will list:

1. Responsibilities and rights of all individual businesses involved in the merger.
2. Business conditions.

There may also be an authorized capital, and the field of activity can be almost any, with the exception of the banking sector, for which a license is required.

An individual entrepreneur may need the following documents:

1. Notification that the individual entrepreneur has indeed been registered with the tax authority.
2. (Unified State Register of Individual Entrepreneurs).
3. Certificate of state registration of the individual as an individual entrepreneur, issued under.
4. Certificate of registration of the individual with the tax office. By the way, this document is issued only to those citizens who previously did not have a TIN and are not registered with the tax office.

Documents are also required to verify the identity of an individual entrepreneur. They may be as follows:

1. The classic document is a passport of a citizen of the Russian Federation.
2. If we are talking about a foreign citizen, then you will need his passport or a document that would be recognized by an international treaty of the Russian Federation as an identification document of a foreigner.

Methods of obtaining

In order to pick up the necessary papers, you should either come to the tax authority yourself (an agreed date is pre-set for this), or send your representative, who must have a power of attorney certified by a notary.

If you cannot receive the documents in person at the appointed time, they will be sent by mail to the address at which the entrepreneur was registered.

Additional Documentation

In addition to the papers that the individual entrepreneur has already received, he will also need the following:

1. Notification of registration of an individual as a payer of insurance fixed contributions, obtained from the Pension Fund at the place of residence.
2. Certificate from the statistics department (that the individual entrepreneur has been assigned OKVED codes).

The above documents are sent to the individual entrepreneur by mail at the place of registration and residence.

If an individual entrepreneur hires his first hired employee, then within ten days he must submit an application to the Social Insurance Fund and register as an employer. In this case, the FSS organization issues the following documents:

1. Notification of the exact amounts of insurance premiums for social insurance against diseases considered occupational, as well as against accidents occurring at work. In this case, the document will indicate the registration number of the person insuring the individual entrepreneur and the size of the tariff, which will be determined depending on what exactly the individual entrepreneur does.
2. Another document that the individual entrepreneur will receive is a notice of registration of the individual entrepreneur as a personal insurance policyholder in the territorial body of the Federal Social Insurance Fund of the Russian Federation. This document will confirm that the individual is indeed registered as an insurer in the event of maternity or disability, as well as against occupational diseases and accidents at work.

In the above documents you can find other interesting data - in particular, when exactly taxes should be paid, as well as when you need to submit reports to the Social Insurance Fund.

Over time, some changes can be made to the articles of incorporation.

Making changes

Sometimes it is necessary to make some changes to the constituent documentation of an individual entrepreneur.

To do this, it is mandatory to go through a special procedure at the Tax Inspectorate. The most common reasons for visiting the Federal Tax Service are the following changes:

• the individual entrepreneur has changed his place of residence;
• an individual entrepreneur now provides slightly different types of services;
• The information in the passport or other documents that confirm the identity of the individual entrepreneur has changed.

If we talk about individual entrepreneurs who do not have a private ownership, then changes in relation to them may affect the state register. So, the individual entrepreneur must provide the following documents:

• photocopies of those documents affected by the changes;
• the changes themselves;
• statement.

They should be delivered to the tax authority no later than three days after any changes have occurred. Otherwise, the individual entrepreneur will have to pay a fine.

Since constituent and accounting papers are a very important component of the commercial activity of an individual entrepreneur, they should be treated very responsibly and all deadlines for receipt should be observed. Both the list of papers and the procedure for receiving them are established by law.

How to open an individual entrepreneur? Details are in this video.