What is included in the constituent documents of a sole proprietor. What other basic documents should an individual entrepreneur have for various forms of taxation? Documentation for concluding an agreement with an individual entrepreneur

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;

Certificate confirming registration 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 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 tax return behind 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;

Certificate confirming the turnover of money 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 financial activities 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.

An individual entrepreneur does not always need to have constituent documentation, but in some cases it is simply necessary. Collecting documents sometimes requires time and personal contact with the Federal Tax Service, since not all constituent documents are issued within 3 days after registration or sent by mail.

According to the Civil Code, constituent documents are the fact of creating an organization, but not an individual entrepreneur; among the entrepreneur’s documents there are no charter, founders’ agreement or minutes of the general meeting, which relate to constituent documents according to the law.

There is no reason for an entrepreneur to complete all the steps that are carried out when forming an LLC; he only needs to submit an application in form P21001 and obtain permission to operate. The TIN remains the same as that of an individual, and the organization is a separate entity from its founder.

It follows that the constituent documents of an individual entrepreneur permit its activities, and they are necessary for conducting a legal business.

What documents are needed to open an individual entrepreneur and how to open an individual entrepreneur - watch this video:

List of documentation

Unlike an LLC, an entrepreneur has much fewer documents, and collecting them is not difficult.

TIN code

TIN is a unique code consisting of a set of 12 digits. It is necessary for every citizen who pays taxes, regardless of what income - business, official labor activity and other things.

Important: if at the time of registration the individual entrepreneur has a code, then it remains unchanged. How to find out statistics codes by TIN - find out.

It is part of the person’s details and is necessary for indication in various documentation, as well as for establishing control over the taxpayer by the relevant authority.

OGRNIP

This number is also individual and is intended to officially confirm the fact of registration of the entrepreneur and whether he has the appropriate opportunity to conduct business. During the registration process, each individual entrepreneur is entered into the state register, where OGRNIP is its individual number.

USRIP

This is the Unified State Register for entrepreneurs who, after registration, receive an extract from it, which states:

• Passport details;
• Registration address;
• OKVED code – types of activities performed. you will learn what OKVED 2 is and what its features are.

This statement must have a certain period of time, for example, in a bank to open an account you need a document valid for up to a month.

Certificate of state registration of individual entrepreneurs

It confirms the entry of data about the entrepreneur into the Unified State Register of Individual Entrepreneurs, and in 2018, a Sheet of Entry into the Register is issued instead.

Identification

An entrepreneur, unlike an LLC, does not need to present an order or power of attorney to confirm his authority; he acts on the basis of a passport.

In addition to the listed and mandatory documents, the entrepreneur’s folder can be supplemented with:

• Certificate of registration with Pension Fund, which has been issued since 2010, when the Compulsory Medical Insurance Fund transferred its powers to record individual entrepreneurs;
• Certificate from Rosstat on assignment of codes;
• Licenses for activities, if they are subject to licensing;
• If available number ;
• In the presence of hired employees, confirmation of registration with the Social Insurance Fund.

Certificate of registration of individual entrepreneur.

Legislative framework and changes therein

Explains in detail the issue regarding the constituent documentation of Art. 52 of the Civil Code of the Russian Federation.

Article 52. Constituent documents of legal entities

1. Legal entities, with the exception of business partnerships and state corporations, act on the basis of charters that are approved by their founders (participants), except for the case provided for in paragraph 2 of this article.
Economic partnership acts on the basis of the constituent agreement, which is concluded by its founders (participants) and to which the rules of this Code on the charter apply legal entity.
A state corporation operates on the basis of the federal law on such a state corporation.
2. Legal entities may act on the basis of a standard charter approved by the authorized state body. Information that a legal entity operates on the basis of a standard charter approved by an authorized state body is indicated in the unified state register of legal entities.
The standard charter, approved by the authorized state body, does not contain information about the name, company name, location and size authorized capital legal entity. Such information is indicated in the unified state register of legal entities.
3. In cases provided for by law, an institution may act on the basis of a single standard charter approved by its founder or an authorized body for institutions created to carry out activities in certain areas.
4. The charter of a legal entity, approved by the founders (participants) of the legal entity, must contain information about the name of the legal entity, its organizational and legal form, its location, the procedure for managing the activities of the legal entity, as well as other information provided by law for legal entities of the corresponding organizational -legal form and type. In the statutes non-profit organizations, statutes unitary enterprises and in cases provided for by law, the charters of other commercial organizations must define the subject and goals of the activities of legal entities. Subject and specific goals of the activity commercial organization may also be provided for by the charter in cases where this is not mandatory by law.
5. The founders (participants) of a legal entity have the right to approve regulating corporate relations (clause 1 of Article 2) and internal regulations and other internal documents of the legal entity that are not constituent documents.
In internal regulations and other internal documents of a legal entity may contain provisions that do not contradict the constituent document of the legal entity.
6. Changes made to the constituent documents of legal entities become effective for third parties from the moment state registration constituent documents, and in cases established by law, from the moment of notification of the body carrying out state registration of such changes. However, legal entities and their founders (participants) do not have the right to refer to the lack of registration of such changes in relations with third parties who acted in accordance with such changes.

Federal Law No. 125 specifies a list of individual entrepreneur documents and the period for their storage, while the entrepreneur must provide all conditions for the safety of documentation.

Clause 8 art. 23 of the Tax Code of the Russian Federation indicates the need to store accounting and tax records.

There have been changes in the execution of some documents that an entrepreneur must have:

1. Until 2017, a Certificate of State Registration was issued in the form P21001, and after that the Unified State Register of Entrepreneurs (USRIP) Entry Sheet on registration of an entrepreneur was issued.
2. In this case, the certificate issued earlier is considered valid.
3. In addition, after successful registration, the entrepreneur is given a notification in the form 2-3-Accounting.

How to obtain individual entrepreneur documents

Before going to the tax office you must:

• Fill out application form P21001;
• Prepare your passport;
• Make sure that the tax office where you need to apply accepts such documents;
• Serve them up;
• Receive the entrepreneur’s documentation in your hands within 3–5 days.

Features of the set of documents

The list of documentation for an entrepreneur is expanded if the registered person belongs to a special category.

Foreign citizen

• Permission to stay on the territory of the Russian Federation is required - temporary residence permit or residence permit;
• Passport translated into Russian by a Russian notary;
• In addition, it is possible to issue an internal passport with temporary registration.

Minors

In addition to the standard list of documentation, you must submit 1 of 3 documents:

• Parental permission;
• Court decision on full legal capacity;
• A copy of the marriage certificate.

Important: in any case, you must pay a state fee of 800 rubles.

List of documents for individual entrepreneur registration.

Actions after registration

Founding documents are proof of the legality of the entrepreneur’s activities:

• Based on them, it is possible to confirm information about entering data into the Unified State Register of Individual Entrepreneurs about an individual;
• In addition, information is included in the database of funds, the Federal Tax Service, and Rosstat.

After registration you need:

• Choose a tax system;
• Comply with deadlines for submitting reports and paying tax and social fees;
• Obtain a license if necessary and open a cash register;
• Form the staff in accordance with legal requirements;
• Submit notice of commencement of activity.

Documentation for concluding an agreement with an individual entrepreneur

An entrepreneur has the right not to engage in business on his own, but to hire a third party for this - a director, who will become a representative of the individual entrepreneur.

You can hire yourself as a director, but this will only add extra costs for paying fees.

It is permissible to hire a director:

• Under an employment contract;
• For partial transfer of powers.

In this case, responsibility for the activities of the director falls on the individual entrepreneur who issued him the power of attorney, with the exception of criminal offenses.

The validity of the agreement with the individual entrepreneur is confirmed by the presence of his details - TIN, passport details.

The basis for drawing up the agreement is the Certificate, and now the Registration Sheet - all the details of the document are indicated, and a copy of it is also attached.

Documentation recovery

If the entrepreneur’s documents were lost due to circumstances, steps must be followed to restore them in compliance with procedural norms.

In this case, depending on the type of loss of documents, you need to take a certificate from the police, housing office or Ministry of Emergency Situations, which will act as supporting documents.

If you lose documents, you can act in 2 ways:

• Close the enterprise - after submitting the relevant documents and settlements with all creditors, as well as funds, closure will occur within 10 days;
• To restore documents and work further, for this you need to write an application, attach a confirmation certificate to it, and pay the state fee for each restored form.

Conclusion

Documentation for an entrepreneur consists of quite simple and accessible papers that can be obtained from as soon as possible and use it in doing business.

The main advantages of registering an individual entrepreneur are discussed here:

Federal legislation stipulates that when drawing up constituent documents, an individual entrepreneur must indicate current data. Statutory the list is a necessary basis for conducting activities and obtaining the required legal status. The local regulatory authority has a list of what is included in the constituent documents of an individual entrepreneur. Before starting the registration procedure, it is strongly recommended that you familiarize yourself with this list.

The legislation contains a rule according to which it is possible to conduct financial and economic activities only after completing the mandatory registration procedure in the prescribed manner. To do this, you must have the following constituent documents of the individual entrepreneur:

• extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• a document confirming the fact of registration of a legal entity as an individual entrepreneur;
• correctly executed notification of registration of an individual in tax office at the place of activity.

Legal status of a legal entity

The list of constituent documents of an individual entrepreneur is prescribed within the framework of the Civil Code Russian Federation. Each of the upcoming stages requires increased attention to all the details. This will minimize the likelihood of failure from the outside government agencies.

The preparation of the list required by law begins with an identification document (passport of a citizen of the Russian Federation or a foreign country), a migration card or a permit to stay and work in the country. The future individual merchant is required to document his place of residence on the territory of the Russian Federation. Then the entrepreneur must correctly draw up an extract from the Unified State Register of Individual Entrepreneurs. There are several important legal nuances at this stage:

• if the merchant was first registered before January 1, 2004, then he needs form No. 67001;
• if the first registration of an individual merchant took place after January 1, 2004, then form No. 61001 is filled out;
• if registration data was first entered into the register before July 4, 2013, it is necessary to draw up a document in form No. 61003;
• from July 4, 2013, the entrepreneur receives a record sheet of the Unified State Register of Individual Entrepreneurs.

The list of statutory documents of an individual entrepreneur includes a paper confirming the assignment of a TIN to a legal entity. If the individual entrepreneur already has one, then it is necessary to obtain a copy of this document from the tax authority. The list approved by law includes a document confirming registration with Rosstat. It must necessarily include information about statistical codes.

At the same time, the individual entrepreneur must be aware that information about codes is not certified by the seal of a government agency. Simply go to the official online resource of Rosstat and print out the required information yourself. The list of accounting documents optionally includes a license and its certified copy. At the same time, only those individual entrepreneurs who plan to engage in certain types of activities need to receive one. If there are any doubts, a citizen can ask questions at the tax authority at the place of registration.

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Legal subtleties of application of legislation

No less attention is paid financial side issue - the size of the authorized capital. It all depends on how large the enterprise is planned to open.

If the individual entrepreneur works independently, then when drawing up the constituent documents, initial capital is not required at all.

The situation will be slightly different if 2 or more individual entrepreneurs plan to form an OJSC.

IN in this case you must have at least 1000 times the minimum wage on the day of registration. For a closed joint-stock company, this amount is slightly smaller - at least 100 times the minimum wage on the day of submission. It is necessary to include in the constituent papers a document confirming the availability of 10 thousand rubles if it is planned to form a company with limited liability.

For mixed legal forms It is necessary to clarify with the tax inspectorate and the local administrative authority which constituent documents the individual entrepreneur must have verified. After completing the registration procedure, the entire package must be delivered to the registration authority. If, for various reasons, the applicant cannot do this in person, then there are several options. After the power of attorney is issued, another person can deliver the documents. If you wish, you can also use postal services.

The duration of the entire registration procedure ranges from 15 to 30 working days. It all depends on many factors. If the applicant knows what the constituent documents are individual entrepreneurs, then there is a high probability of completing it in 2.5 weeks. The main thing is that the potential individual entrepreneur approaches the paperwork with all seriousness.

IP is the subject economic activity and takes part in business processes on an equal basis with legal entities. An integral part commercial activities is a constant flow of documents: both legal entities and individuals who manage their own enterprises need documents that would become the basis for concluding transactions, selling goods and services, as well as paying taxes and fees to the state budget and mandatory payments to off-budget funds.

What is meant by constituent documents

Constituent documents are information that is reflected in a certain form, approved by law and is a legal basis for recognizing the legal status and activities carried out.

Detailed explanation this concept is given in the text of Art. 52 of the Civil Code of the Russian Federation, but a specific definition of the term is not given here, and the basics for the formation of constituent documents are designed for legal entities.

For legal entities, the constituent ones are:

• charters (for the absolute majority),
• constituent agreements (for business partnerships),
• federal laws (for state corporations).

In practice, the constituent documents of an individual entrepreneur mean papers indicating the registration of an individual entrepreneur and confirming his legal capacity. But from a legal point of view, calling them constituent documents is still incorrect, because the list of constituent documentation is limited and an individual entrepreneur should not create any of these documents.

The basics of forming constituent documents are designed for legal entities, and not for individual entrepreneurs

Documents confirming the legal capacity of an individual entrepreneur

Potential partners, contractors and clients of the entrepreneur may still wish to familiarize themselves with his “ constituent documentation" In this case, the businessman must know what they need to provide:

1. Certificate of state registration of an individual as an individual entrepreneur in form No. P61001 (issued until 2017).
2. Extract from the Unified State Register of Individual Entrepreneurs (USRIP).
3. Notification of registration of an individual with the tax authority in form No. 2–3-Registration.
4. Entry sheet from the Unified State Register of Individual Entrepreneurs (for registration after 01/01/2017).

In addition to the documentation issued by Federal Tax Service employees, the individual entrepreneur must take care of obtaining the following documents:

1. Certificates from the statistics department on the assignment of activity codes according to OKVED.
2. Notifications of registration of an individual as a payer of fixed insurance premiums in the Pension Fund of the Russian Federation (since 2017 - in the Federal Tax Service).
3. Certificates of registration with the Compulsory Health Insurance Fund.
4. Notifications of registration as an insurer of an individual in the territorial body of the Social Insurance Fund of the Russian Federation (if hired workers are involved).
5. Notifications on the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases (if hired personnel are involved).

In addition, the individual entrepreneur must obtain a license if it is necessary to work in the area chosen by the business owner. You need to apply for its registration when all the main documents have already been received and the following are available:

Papers must be submitted to the competent authorities involved in issuing licenses for specific types of work.

Certificate of state registration

Individual entrepreneur registration certificate is a document confirming successful completion a citizen of the procedure for registering his business and assigning him a new legal status. It must be available to all individual entrepreneurs registered before 2017. The certificate will be considered valid, despite the fact that a USRIP entry sheet is now being issued instead of it - there is no need to change the document.

Currently, instead of a certificate of state registration of individual entrepreneurs, they issue a USRIP Entry Sheet

The certificate forms differ depending on the time of registration:

• Those registered before 2004 have a certificate in their hands in form No. 67001.
• If an individual entrepreneur was registered between January 1, 2004 and July 4, 2013, he was issued a certificate in the form P61001.
• After April 4, 2013, a registration certificate was issued in form P61003.

The registration certificate, among other information, will indicate one of the most important details of the individual entrepreneur - its main state registration number(OGRNIP).

USRIP record sheet

The USRIP registration sheet has been issued since January 1, 2017, in place of the registration certificate, since the forms of the second one have been cancelled. From the specified date, the Unified State Register of Entrepreneurs record sheet is confirmation of making an entry about the status of the individual entrepreneur.

The USRIP record sheet consists of two pages, each of which reflects important information about an individual entrepreneur

The document will contain the following information:

• last name, first name, patronymic (if any);
• citizenship;
• registration address at the place of residence;
• activity codes according to OKVED;
• basis for entry (assigning individual entrepreneur status to a person);
• list of documents presented during registration;
• date of issue of the Record Sheet;
• date of entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs;
• details of the tax authority that issued the Sheet;
• OGRNIP.

Notification of tax registration

As soon as the registration authority confirms the successful completion of registration of an individual entrepreneur, it also registers it with the Federal Tax Service at the place of residence, and in confirmation issues the applicant a notification in form No. 2–3-Registration. It is from the date indicated in this paper that an individual becomes a tax payer.

From the date specified in this document, an individual becomes a taxpayer

After a citizen is assigned the status of an individual entrepreneur, he must independently make calculations for income taxes and submit reports to the tax authorities in a timely manner.

The notice contains the following information:

• last name, first name and patronymic of the individual entrepreneur;
• residential address;
• information about the registration of an individual as an individual entrepreneur, which is the basis for tax registration;
• date of registration;
• details of the tax service that issued the notice;
• OGRNIP.

Certificate from Rosstat

A certificate of assignment of codes is issued by Rosstat. This is a document containing various statistical codes:

Table: decoding of statistical codes indicated in the certificate from Rosstat for individual entrepreneurs

The certificate of assignment of Rosstat codes contains statistical codes relating to the activities of individual entrepreneurs

Notification of registration with the Pension Fund of Russia

Notification of registration of a contribution payer with the Pension Fund of the Russian Federation must be received regardless of whether the individual entrepreneur hires employees or does without hiring hired personnel. In any case, the entrepreneur is obliged to regularly pay to the country’s budget (since 2017). pension contributions sent to the Federal Tax Service, not to the Pension Fund) fixed insurance premiums"for myself."

The document will be sent by letter after registration of the individual entrepreneur to the address at which it is registered. It is he who must be indicated in the application.

Certificate of registration with the Compulsory Medical Insurance Fund

As a rule, a certificate of registration with the Compulsory Medical Insurance Fund is issued to individual entrepreneurs upon completion of the registration procedure or is sent to the citizen by letter.

Since January 1, 2010, the Compulsory Medical Insurance Fund does not independently register individual entrepreneurs - these functions have been transferred to the Pension Fund. Therefore, if an entrepreneur has not received a certificate, he must contact the Pension Fund, taking with him the original and a photocopy:

• passports;
• insurance certificate of compulsory pension insurance;
• certificate of registration of individual entrepreneurs.

Notification of registration with the Social Insurance Fund

Registration with the Social Insurance Fund becomes optional if the individual entrepreneur does not intend to invite employees to the company. However, as soon as at least one employee appears in production, the individual entrepreneur is required to submit an application (within 10 days) and register as an employer.

FSS employees, in addition to notification of the registration of an individual entrepreneur as an insurer, will also give a notification of the amount of insurance contributions for accident insurance, which often take place while employees are carrying out their job responsibilities, and from the occurrence of occupational diseases among workers.

All employees hired by the entrepreneur must be insured by the Social Insurance Fund against accidents at work and the occurrence of occupational diseases

The first document is proof that the individual entrepreneur undertakes to act as an insurance agent for his employees and make regular insurance contributions in case of:

• their temporary disability;
• taking leave due to pregnancy and caring for a newborn;
• accident during work;
• the occurrence of an occupational disease.

And the second document will indicate the amount of the insurance tariff - it is set for each enterprise individually, depending on the main type of business activity.

Do I need an IP charter?

The charter is a set of rules within the organization, containing information about the founders, their rights and responsibilities, start-up capital, and possible sanctions for neglecting responsibilities.

However, the individual entrepreneur invests personal money in the enterprise, and therefore all power belongs to him, start-up capital is not provided for individual entrepreneurs, and internal regulations can be explained to employees personally (if any). Accordingly, entrepreneurs do not need to have a charter.

An entrepreneur, of course, can voluntarily draw up such a document, but it will not be a charter in the classical sense, but will be a simple set of rules (local act) for the businessman and his employees.

The text of the charter may reflect the following positions:

1. Individual entrepreneur details (full name, registration address, etc.).
2. Company address (if the individual entrepreneur has a separate office, for example).
3. Kind of activity.
4. Rights and obligations of employees.
5. List and characteristics of the entrepreneur's property.
6. Price policy.
7. Maintaining internal document flow.
8. The procedure for closing a company.
9. And any other information that the businessman deems important and necessary.

If an entrepreneur has firmly decided to draw up a charter, then he should remember that there is no need to register this document anywhere and carry it anywhere (by analogy with legal entities), it is enough to simply familiarize all employees whose rights and interests are affected by it with it and keep it in his company .

Additional IP documents

Throughout the course of its activities, the accounting of an individual entrepreneur is replenished with various certificates, contracts, acts, invoices and other documents. This means that the counterparty’s request to provide him with individual entrepreneur’s papers will not be limited to just a list of “constituent” documents. Some documentation may be requested during the audit by the tax office and other regulatory authorities.

An individual entrepreneur must ensure the safety of accounting, tax and other reports

In addition to the basic documents, an entrepreneur must have the following papers at his enterprise:

1. Tax reporting (any documents proving timely payment in in full taxes, fees, penalties and fines).
2. Documents required in connection with the application cash register(agreement with the fiscal data operator, log of cash transactions, etc.).
3. Personnel nomenclature (employment contracts, employee statements, etc.) - only required by individual entrepreneurs who employ hired personnel.
4. Safety and labor protection instructions (if the individual entrepreneur hired employees).
5. Agreement on opening a current account in a banking institution (if there is an account).
6. Agreement on the use of the Bank-Client system (if any).
7. Originals of reports based on the results of inspection by regulatory authorities.
8. Copies of agreements on ownership or lease of property (premises, equipment, transport) that is used in the course of business activities.
9. Control log.
10. Documents on participation in domestic and foreign organizations (if the individual entrepreneur participates in organizations as a founder).

Other documents may be required, depending on the chosen area of ​​activity and tax regime.

What other basic documents should an individual entrepreneur have for various forms of taxation?

By choosing a specific tax regime, the entrepreneur undertakes to maintain additional documentation and timely submit reports to the tax service.

Table: individual entrepreneur documents drawn up in connection with the transition to a certain tax regime

Documents receiving

The current legislation of Russia vests the Federal Tax Service with the authority to register citizens as individual entrepreneurs. All main documents will be issued by the tax service after registration - immediately after issuance they are considered to have entered into legal force.

Basic documents are issued at the place of registration of an individual as an individual entrepreneur - at the Federal Tax Service

To undergo the procedure of state registration of an individual entrepreneur, a citizen must prepare the following set of documents:

• photocopy of passport ( home page with a photograph and a double page with a registration stamp);
• completed application form No. P21001;
• application for transition to a special tax regime (if an individual entrepreneur chooses the main tax regime (OSNO), there is no need to submit a separate application - the tax will be calculated according to this system by default);
• a receipt for payment of the state fee in the amount of 800 rubles.

The list of documents required for registration of an individual entrepreneur may include other papers only if the applicant is a minor, foreign citizen or stateless person (stateless person):

1. Persons under the age of majority must additionally present one of the following documents:
   • notarized written consent of parents, adoptive parents or guardian for the child to open a company;
   • a court decision recognizing the teenager as fully capable;
   • a photocopy of the marriage certificate.
2. To register an individual entrepreneur, foreign citizens and stateless persons are required to have documentary evidence of their legal presence on the territory of Russia:
   • residence permit (for permanent residents of the Russian Federation);
   • temporary residence permit (for those temporarily residing in the Russian Federation);
   • notarized translation into Russian of a passport or other identity document.

You are allowed to register as an individual entrepreneur:

• during a personal visit to the Federal Tax Service office;
• through the official tax website;
• through a proxy (if you have a power of attorney certified by a notary);
• by sending a valuable letter by mail (attaching a list of enclosed documents).

Video: how to open an individual entrepreneur for free through the “My Business” service

You can also pick up documents confirming registration yourself, through an authorized representative or by mail. When the individual entrepreneur collects the papers, the tax authorities will send information about the newly registered individual entrepreneur to extra-budgetary funds and statistical authorities.

How to make changes to individual entrepreneur documents

Current information about individual entrepreneurs is stored in the Unified State Register of Individual Entrepreneurs. If necessary, making any changes to it requires passing official procedure with the tax authorities.

As a rule, the need to change information about individual entrepreneurs arises for the following reasons:

• the entrepreneur has changed his place of residence;
• The individual entrepreneur has changed information about himself in his passport or other identification documents;
• the businessman decided to carry out other types of activities, the codes of which he did not indicate during the initial registration.

Tax authorities independently monitor the authenticity and relevance of data on individual entrepreneurs, and therefore service employees themselves make changes to documents if they relate to a change in surname, passport and place of registration. But if it is necessary to indicate new activity codes, the business owner must notify the Federal Tax Service.

To correct the data, you will need to submit to the Federal Tax Service:

• application for change of OKVED codes (form No. R24001);
• copies of documents on the basis of which changes will be made.

Changes must be reported to the tax office within 3 days from the date they occur. Changes will be made to the state register as soon as possible, so you can apply for new papers in 5 days.

How to restore individual entrepreneur documents if lost

No matter what caused the loss of the entrepreneur’s documents, he must fulfill a number of legal requirements in order to restore the papers. Procedural norms are defined in relation to documents, the possession of which is mandatory for an individual entrepreneur:

• registration sheet in the Unified State Register of Individual Entrepreneurs;
• taxpayer registration certificate;
• certificate of assignment of TIN;
• certificates of registration with the Pension Fund;
• information letter to Rosstat.

If you know that documents have been stolen, you must contact the police department, where the individual entrepreneur will receive a certificate with a list of missing papers. If the cause of the loss of documentation was a natural disaster or fire, a certificate will have to be issued at the Ministry of Emergency Situations and the Housing Office, respectively. You should not neglect collecting certificates that will serve as evidence of the reasons for the loss of papers, because if Federal Tax Service employees suspect an individual entrepreneur of deliberately destroying them and bring the case to court, certificates from government bodies will help build a defense.

In order not to arouse suspicion from the tax service, an entrepreneur needs to contact government authorities for a certificate about the reasons for the loss of documents

There are two options for dealing with lost documents:

1. Close IP.
2. Restore lost papers and continue doing business.

In the first case, you will need to collect the following documents:

• passport;
• application for closure of individual entrepreneurs;
• receipt of payment of state duty.

You also need to have a certificate from government authorities about the reasons for the loss of documents (if you managed to obtain them) and any remaining papers on hand.

Then the entrepreneur must:

• fully pay to the budget and extra-budgetary funds;
• visit the FSS;
• pay wage arrears to employees;
• carry out dismissal due to the closure of the company;
• notify counterparties and creditors;
• submit documents for closure to the tax authority.

After 5 working days, the individual entrepreneur will be closed.

If all basic documents are lost, the entrepreneur can try to restore them or close the enterprise and cease entrepreneurial activity as an individual entrepreneur

If the individual entrepreneur decides to restore documents, he must:

• write an application to the tax service in any form;
• provide a receipt for payment of the state duty (for each document being restored).

The Federal Tax Service will issue an individual entrepreneur certificate and will take care of making duplicates of lost documents. The recovery time for documents will be reduced if the entrepreneur provides photocopies of lost documents.

Don't neglect recovery primary documents: magazines accounting, registers tax accounting, invoices and other papers. They should be available in case of a tax audit, as well as in the event of a dispute with a counterparty, they will help prove your case in court.

For the absence of primary documentation and accounting journals, an entrepreneur may be subject to a fine of 10 thousand rubles.

If a contract, act, or invoice was lost, you can request them again from the counterparty. If an accounting document is lost, you will have to order an investigation and issue a certificate indicating the reasons for the loss from the relevant service. When the investigation is completed, a report on its results must be sent to the Federal Tax Service, where a tax officer will set a deadline for restoring the documentation.

How long to store individual entrepreneur documents

The list of documents subject to mandatory storage and information on the duration of their storage is contained in the text Federal Law No. 125-FZ “On archiving in the Russian Federation.” The storage time for individual entrepreneur documents is determined by various legislative acts:

1. Clause 8 of Art. 23 of the Tax Code of the Russian Federation indicates the need to preserve accounting and tax records, papers confirming the receipt of income, the incurrence of expenses (important for the calculation of taxes) and the payment of taxes in the past for at least 4 years.
2. Part 12 of Order No. 86 of the Ministry of Finance of the Russian Federation assigns a four-year storage period for the Book of Income and Expenses, primary accounting documents and registration of individual entrepreneurs.
3. Clause 1 of Art. 29 of Federal Law No. 402-FZ “On Accounting” requires the storage of financial statements and primary accounting documentation at least 5 years.
4. Clause 8 of Art. 28 of Federal Law No. 212-FZ states that documents on the payment of mandatory insurance contributions to the Pension Fund (IFTS), the Compulsory Medical Insurance Fund and the Social Insurance Fund must be stored for 6 years.
5. Order of the Ministry of Culture of the Russian Federation No. 558 contains instructions on the preservation of personal files of employees (including those employed on a temporary basis), labor contracts and resignation papers for 75 years.

Even entrepreneurs who have closed their enterprise and ceased their activities as individual entrepreneurs are required to comply with the retention periods for documents.

Articles 14 and 17 of Federal Law No. 125-FZ impose an obligation on individual entrepreneurs to comply with the rules of archiving - the entrepreneur must create conditions for posting, systematizing and ensuring the safety of papers from external influences. The location of documents can be:

• part of the office;
• a separate room, not a basement or attic;
• archive in third party company, offering documentation preservation services.

The individual entrepreneur does not have constituent documents, but there are others that confirm the legality of his activities. This is a legal basis that proves the legality of the business transactions, therefore, documents must be stored separately from correspondence, bills, forms and other papers. If a document is lost or damaged, it must be restored immediately - sometimes you have to pay more for the absence of paper at a crucial moment than for issuing a duplicate.

The constituent documents of an LLC, the constituent documents of individual entrepreneurs and other legal entities are the documents on the basis of which their activities are carried out on the territory of the Russian Federation or other states.

The composition of constituent documents largely depends on the organizational and legal form of the legal entity.

The requirements for constituent documents are established by the Civil Code of the Russian Federation (Article 52). These may be the following combinations of documents:

• memorandum of association. It is concluded between the participants, the founders;
• charter Approved general meeting participants;
• charter with one founder. Approved by one participant based on a sole decision;
• charter and memorandum of association;
• general regulations on the organization (for non-profit organizations).

The constituent documents of a legal entity must include the following information:

• name of the legal entity;
• legal address or location of the legal entity;
• procedure for managing activities;
• the subject and purpose of the activity of a legal entity - for non-profit institutions and unitary enterprises;
• other information on laws of the relevant type for legal entities.

In the agreement on the creation or establishment of a legal entity, the founders prescribe provisions that the founders undertake to found and register a legal entity. It contains the conditions for disposing of the property of the enterprise, the procedure for maintaining joint activities on the formation of a legal entity, the procedure for participation in the activities of the created enterprise. The agreement establishes the procedure and conditions for the distribution of profits and losses between participants, the procedure for the withdrawal of founders from the legal entity, and the regime for managing the activities of the legal entity.

All constituent documents, as well as amendments to the constituent documents of LLCs and individual entrepreneurs, upon liquidation of an LLC or liquidation of a CJSC, undergo mandatory registration with the tax office at the location of the enterprise or organization. Any changes to the constituent documents become effective for third parties only after their state registration.

Founding documents of LLC

On July 1, 2009, changes to the Federal Law “On Limited Liability Companies” came into effect. Starting from this time, the constituent document of the LLC is only the Charter of the LLC. This law does not contain a constituent agreement as constituent documents.

The establishment agreement is concluded between the participants, but is used for internal purposes of the enterprise and is an internal document of the organization. Among other things, it contains information about the shares of the founders. Previously, this information was mandatory in the LLC Charter.

However, it is often considered (when describing the required documentation) that the constituent documents of an enterprise include:

• charter;
• decision to establish the Company;
• Certificate of state registration of a legal entity;
• Tax registration certificate.

Constituent documents of individual entrepreneurs

From a legal point of view, an individual entrepreneur does not have such a thing as the constituent documents of an individual entrepreneur. An individual entrepreneur operates on the basis of a Certificate of State Registration. The absence of the need for constituent documents explains the ease of opening an individual entrepreneur. They are not mandatory for the start of the IP operation.

There are, however, exceptions: situations where the constituent documents of the enterprise are required. These are cases where two (or more) individual entrepreneurs create a joint venture. Most often, relationships in such projects are documented. The package of documents stipulates:

• conditions for doing joint business;
• responsibilities of all individual entrepreneurs;
• rights of all individual entrepreneurs.