Favorable bank for individual entrepreneurs current account. Where to open a current account for individual entrepreneurs and LLCs: choosing the best positions

By law, individual entrepreneurs and organizations are not required to open a bank account.

However, note that a current account will be needed:

• Organizations for paying taxes in non-cash form (this rule does not apply to individual entrepreneurs). Cashless payment Until recently, through a bank account was the only way for an organization to fulfill its obligation to pay taxes. But, with the entry into force of changes that made it possible to pay taxes by third parties, organizations now have the opportunity to pay mandatory payments by an individual (director or founder) through a bank cash desk, bypassing a current account. The possibility of this method is also indicated by arbitrage practice. This means that an organization can formally exist without a settlement account, but tax authorities have a negative attitude towards this situation, which is confirmed by the letter of the Federal Tax Service of the Russian Federation dated September 28, 2016 No. 3N-4-1/18184@, which states that the general director or founder is not has the right to pay taxes for the organization, except in cases where the company’s account is blocked and the organization has no other opportunity to transfer the tax.
• Individual entrepreneurs and organizations when concluding an agreement with other individual entrepreneurs or organizations for an amount exceeding 100,000 rubles. The fact is that payment under such agreements is carried out between them only in non-cash form. It does not matter how the payments will be made: at one time or in stages over a long period of time.
• Individual entrepreneurs and organizations that have a cash balance limit set (since 2014, individual entrepreneurs and small organizations may not set a limit, but for this a special order must be issued). According to the rules cash discipline All cash of the enterprise, in excess of the established limit at the end of the working day, must be handed over to the bank for depositing into the current account.

In general, it can be noted that many individual entrepreneurs in practice use a current account, even if they do not need it when maintaining their entrepreneurial activity, since it makes it much more convenient to pay taxes and insurance premiums(meaning Internet banking). The exception is for individual entrepreneurs on PSN without employees, who can do without an account, since they do not need to make so many payments during the year. As for organizations, they will definitely need a current account to pay taxes and insurance premiums.

It is prohibited to use current accounts of individuals for business purposes (even to pay taxes or other payments).

Which bank is better to open a current account for individual entrepreneurs and LLCs?

When choosing a bank, you should pay attention to the cost of opening and servicing a current account. Individual entrepreneurs and organizations, unlike individuals, not only do not receive interest on the funds in their account, but even pay for its maintenance. Therefore, at the stage of opening your business, this criterion will most likely be the main one.

At the same time, you need to try to choose a bank that is reliable enough to eliminate as much as possible unforeseen circumstances, which could, for example, cause downtime in your business.

Below is a table comparing the prices of the most popular banks for opening and servicing a current account in Moscow as of September 2017. The cost of opening an account includes: 5 sheets of documents certified by the bank, 1 certified card with a signature and seal, a one-time fee for connecting a bank-client (if any). The cost of account servicing includes: 5 payment orders per month.

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Cost of opening and servicing current accounts for individual entrepreneurs and organizations

The price for opening a current account, as a rule, is based on the costs of the following procedures: one-time commission for opening, copying and certification by the bank constituent documents Individual entrepreneurs and organizations, certification of cards with sample signatures and seal imprints, as well as a one-time fee for connecting to the Internet bank (depending on the bank).

The price for servicing a current account is usually based on the amount of the monthly commission for maintaining the account, the number of your payment orders per month (at the same time, for payments on paper the commission is much higher than for payments in electronic form, i.e. through Internet banking) , as well as withdrawing/depositing cash from/to a current account (optional).

The cost of the above expenses and the costs of opening and servicing a current account depends on the bank, tariff and even the subject of the Russian Federation.

note that almost all banks have common tariffs, which, in some cases, may be more profitable for you than ready-made service packages.

What documents are needed to open a current account for individual entrepreneurs and LLCs?

Different banks require different lists of documents to open an account. From September 1, 2016, it is no longer necessary to submit a registration certificate and a certificate of registration with the Federal Tax Service to the bank. The bank will independently make a request to the tax office.

Also, it became possible to open a current account via the Internet, without a personal visit to the bank, provided that you have previously been serviced by this bank.

The bank may require the following documents:

List of documents for opening an individual entrepreneur current account

• identity document individual;
• documents confirming the authority of the persons indicated in the card to dispose in cash located on the current account (if such powers are transferred to third parties);
• licenses (patents) issued to an individual entrepreneur for the right to carry out activities subject to licensing (regulation by issuing a patent).

List of documents for opening an LLC current account

• LLC charter;
• card with samples of signatures and seal impressions;
• documents confirming the authority of the sole executive body legal entity;
• documents confirming the election or appointment of the persons indicated in the card;
• documents identifying the officials and/or persons authorized to manage funds in the account (or information about their details);
• licenses (permits) for the right to carry out activities subject to licensing.

Notification of account opening by the Federal Tax Service, Pension Fund and Social Insurance Fund

Since the summer of 2014, individual entrepreneurs and organizations no longer obliged notify about opening a current account tax office, Pension Fund and Social Insurance Fund. Now this responsibility has been shifted to the banks themselves.

If your employer transfers your salary by bank transfer, then you can arrange for it to be transferred to your debit card. To do this, you need to fill out an application and submit it to the accounting department. Then you can not only manage your money more profitably, but also get additional opportunities from your bank.

Although Crimea joined Russia quite a long time ago, there are not many banks operating there. Consequently, there are not very many offers of consumer loans available to Crimeans. Basically, RNKB, Bank Russia, Genbank and Northern Credit offer their services on the peninsula.

All Russian banks are required to insure money in all customer accounts and deposits - including debit card accounts. If the bank loses its license for some reason, you can get your money back through the Deposit Insurance Agency. Remember that such insurance is valid for an amount of up to 1,400,000 rubles.

Number credit card is always indicated on its front side. By this number the card is identified internally payment system. The number consists of 16 digits, divided into four blocks. It is needed to carry out all operations with the card. There is also a credit card account number - it consists of 20 digits and is indicated in the agreement.

There are many large banks in Moscow that offer consumer loans for different conditions. Finding the best one can be very difficult. If we take into account the offers listed on our website, we can highlight loans from Post Bank, Renaissance Credit, Alfa-Bank, Tinkoff and MKB.

Some banks (Alfa-Bank, Tinkoff, Home Credit, OTP Bank and others) offer repayment of their loans in any QIWI terminals. To do this, you will need a passport, a contract and the amount of money you need in cash. The terminal charges a redemption fee - please keep this in mind when using this method.

Before applying for a microloan, it is useful to calculate the interest yourself. To do this you need to know the amount, term and interest rate. You will need a piece of paper and a pen to write down the results, as well as a calculator that supports interest calculations. First, you need to find out the amount of overpayment per day, and then multiply this number by the number of days in the term.

Most banks require a down payment - a portion of the cost of the home - when applying for a mortgage. But some banks - Metallinvestbank, SMP, Promsvyazbank and others - offer such loans without a down payment. But they are not always convenient for the borrower.

It is not advisable to pay utility bills using a credit card. Such a transaction is counted as a money transfer, and an increased commission is charged for it. You can pay for utilities through the payment interface on the company’s website, but this option is not available everywhere. Therefore, it is best to pay for housing and communal services using a debit card.

There are a lot of offers on the microloan market, and it is difficult to find a universal one among them. Conditions in different companies will be convenient for different situations. For example, for those who want to take out a loan a large amount, MigCredit is suitable, for those who take out a microloan for the first time - E Loan, for those who need money urgently - Borrower, and for those who want to get a cash loan - Bystrodengi.

All Russian banks require an original passport to receive a loan. This is due to the fact that a copy of this document can be used by a fraudster to take money under someone else’s name. Therefore, if you do not have a passport at hand, then wait until you have it again, and then apply for a loan.

A current account is an important and profitable financial instrument for every individual entrepreneur or founder of an LLC. It allows you not only to safely store funds, but also to organize, make the company’s financial transactions comfortable and fast. Opening and servicing such an account is paid, therefore, before choosing a bank, it is better to check the financial analysis its additional services, tariffs, bonus offers.

How to open a current account?

To open a current account, you need to contact a bank branch, fill out an application, provide a package of documents, and after signing the agreement, the account of the financial institution will be fully functional. This is a general procedure algorithm, but each bank has its own characteristics. For example, (as for an LLC) you can reserve an account number online (it immediately becomes available for accepting payments), and within 5 days present a package of documents and thereby ensure the full functioning of the account. The second and subsequent ones can also be opened without visiting the bank. VTB24 makes it possible to create them urgently within 4 hours, having a standard package of documents (but the service is paid - 2000 rubles). It is possible to open an account via the Internet and in Alfa-Bank, but it will remain inactive until a package of documents is provided (within a maximum of 14 days). It's better to choose large bank with a good reputation. It should also be taken into account that in state financial institutions, although high level reliability, but the process of registration and verification of documents is very bureaucratic.

Advice: documents for opening a current account must be valid and reliable on the date of their presentation.

Current account for individual entrepreneurs: where is it more profitable to open?

Not all individual entrepreneurs necessarily need to open a current account. But for the correct conduct of business, convenient carrying out For financial transactions, the procedure is necessary for almost all individual entrepreneurs, although the law does not require this. It is also important to go through. A current account allows you to safely store money, simplify the process of settlements with customers and suppliers, and interest is accrued on it at the end of each reporting period. If necessary, you will need to figure it out and pay for them, because closing a business does not write off debts to the state. It is also important to remember that in 2016 they will be paid at a rate of 22% in the Pension Fund, 2.9% in the Social Insurance Fund, 5.1% in the Federal Compulsory Medical Insurance Fund.

If the transaction amounts between individual entrepreneur and the client will have more than 100 thousand rubles, then it is simply necessary to register bank accounts. This can be done at any financial institution, but first it is important to analyze the tariffs, the proximity of the branch to the office, the commission for cash withdrawals and payments.

What you need to pay attention to when choosing a bank to open a current account for an individual entrepreneur:

1. Cost of opening and maintaining an account.
2. Internet banking service, its cost.
3. Features of opening accounts in foreign currency.
4. Commission for conducting monetary transactions (withdrawal, transfer, deposit).
5. Availability of additional services.

Advice: in 2016 it will be formed based on the cadastral value. It is paid on the basis of a notification from the tax office (clause 1 of article 408 of the Tax Code of the Russian Federation).

Optimal conditions for opening and maintaining a current account for individual entrepreneurs have been created, in our opinion, in the following banks:

1. Alfa-Bank (StartUp package, when paying for account maintenance immediately in 9 months, 3 months are provided free of charge, checking the reliability of counterparties before sending the payment, special offers for participants in public procurement).
2. VTB24 (50% discount on additional services that were not included in the package during the period of validity of the cash settlement package, bonus 2000 rubles per contextual advertising in Google AdWords, profitable service packages for individual entrepreneurs - “Starter”).
3. Rosselkhozbank (free account opening + remote banking services, moderate interest rate for cash withdrawal).
4. Avangard (the first account is opened for free in the branch, a moderate commission for maintaining an account, free SMS information when choosing the “Basic” package, no commission for transferring funds to the account of an individual entrepreneur, a legal entity, or to funds for making mandatory payments).
5. Tinkoff (Package “Simple” - free account opening and two months of service, also in the absence of turnover).

Advice: Many beginning entrepreneurs are concerned about the question of... By single tax they are submitted in paper or electronic form once a year or quarterly depending on the payer group. For a single social contribution (UST) - once a year.

In which bank should I open a current account for an LLC?

When registering an LLC, opening a current account is mandatory. In order to run your business profitably, it is better not to forget about some nuances, including the advantageousness of bank tariffs for creating and maintaining a current account. In addition, it is important to take into account the reputation of the financial institution, the distance of the branch from the office, the size of commissions, and the availability of legal support.

The best banks for opening an LLC current account:

1. VTB24 (you can open an account in all regions of presence by contacting the branch 1 time, package form of settlement and cash services - “VED”, “Business cash desk”).
2. Avangard (free account opening, moderate fee for transferring funds - 30 rubles, free issuance of checkbooks).
3. Tinkoff (moderate service fee - from 490 rubles, interest accrued on the account balance, interbank transfers until 21.00, free tax and budget payments).

Comparative table of bank tariffs

For LLCs, managers and accountants planning to acquire an additional account to ensure business security, as well as those heading newly created organizations, are asked. In addition, this question arises if you are dissatisfied with the level of service or tariffs of your bank.

When should you open an account for an LLC?

There is an unfounded opinion that the presence of a current account is a mandatory feature and attribute of an LLC, and its absence may cause the imposition of a fine by the Federal Tax Service or forced liquidation.

In fact, the law does not require an LLC to acquire a settlement account. However, Art. 861 of the Civil Code established the obligation legal entities make non-cash payments among themselves, as well as with citizens if they are related to business activities. Accordingly, LLCs do not have the opportunity to pay contractors and suppliers, or receive money from customers in any other way than through a current account.

The provisions of the article imply the possibility in some cases of making cash payments. However, by the instruction of the Central Bank dated October 7, 2013 No. 3073-U, they are limited to the amount of 100,000 rubles. or its currency equivalent within one transaction. In addition, the LLC has the right to spend cash from the cash desk received from the sale of goods or services only for certain needs, for example:

• payments attributed to the wage fund;
• social payments;
• payment for goods, with the exception of securities;
• issuing reports to employees.

Thus, an LLC can do without a settlement account from the moment of registration until the start of active business activities. The lack of an account with an LLC is not a violation. However, using cash for most payments is illegal, and in many cases (for example, paying taxes) it is technically impossible - the cash desk will not accept payment.