What law allows you not to print a state of emergency? Where to order and how much it costs. Do I need to register with the tax authority?

An individual entrepreneur must resolve all issues related to certification of documents independently. And therefore he takes all risks upon himself. It is important to understand from the very beginning whether an individual entrepreneur can carry out his work without a seal?

To answer the question, you can refer to Letter of the Federal Tax Service No. 28-10/15239, which indicates that an individual entrepreneur is not required to have a seal. Instead of a seal, the personal signature of the entrepreneur can be used. This means that you can work by certifying documents only to her. For those who provide services to a wide range of consumers, this will be quite enough.

But it happens that printing is necessary for fruitful work. Let's consider such cases.

What is the seal for?

The problem is that without printing it is impossible to carry out some operations. Among them:

1. companies. This operation requires the individual entrepreneur to have a seal. In addition, withdrawing money from a checkbook is also possible only through the use of a seal.
2. Signing contracts. Many companies refuse to do business with an entrepreneur who does not have his own seal. And this is a fundamental issue of business development.
3. Strict reporting documents. They require a seal. For example, a strict reporting form when work is carried out in the absence of...

You can work without printing, but it is extremely limited, so it is recommended for everyone who is interested in developing an enterprise.

Confirmation of the possibility of working without printing

Based on the requirements of counterparties, an individual entrepreneur is not obliged to provide letters that would confirm that he is working without a seal. But it happens that an urgent need arises if the contract is associated with risks or a guarantee is required for the bank.

After all, if a company has a seal, and the manager hid this from the counterparty, documents that were simply signed by his hand and not recorded with a seal do not have legal force. Such schemes are often used for fraudulent purposes.

If a company has a seal, and the manager hid this from the counterparty, documents that were simply signed by his hand and not recorded with a seal have no legal force.

The letter of absence does not have a stamp established by law form, but it must contain the following data:

• Full name IP.
• Certificate number.
• Personal signature.

The entrepreneur writes in free form that, according to federal law, he works without a seal. See approximate finished sample An order from an entrepreneur without a seal is possible.

Every entrepreneur has the right to sign documents with his personal signature, and it is not necessary to use a seal for these purposes. Federal law allows you to certify a document in this way, which means there is no legal basis for requiring it. Another thing is that large companies do not do business with counterparties without a seal, and this often becomes an obstacle to concluding profitable contracts.

A seal is a sign of distinction and confirmation of the authenticity of the document on which it is affixed. In recent business practice, clichés different shapes and appointments were considered prerequisite paperwork. But in 2018, it is quite appropriate to ask the question: “Can an individual entrepreneur work without a seal in business?”

Seal - right or duty

What does the law say about whether an individual entrepreneur needs a seal to conduct business? Unlike societies with limited liability For individuals no such duty was ever expressly stated.

But at the same time, regulations were in force that established situations where the seal must be used. For example, a special place for a stamp was provided in tax returns and many primary documents. Imprints were required in cash orders and work books. Individual entrepreneurs without a seal could be refused to open a current account.

Gradually, these provisions changed, but even now individual entrepreneurs working without a seal must take into account that it is still needed in the following cases:

1. Upon dismissal of an employee. In accordance with Decree of the Government of the Russian Federation of April 16, 2003 N 225, upon dismissal of an employee, all entries made in his work book during his work are certified by the signature and seal of the employer. This Resolution does not make any exceptions for entrepreneurs. Interestingly, when registering a work book, the employer’s stamp is on title page is affixed only if it is used in circulation. That is, you can hire an employee without a seal, but you cannot fire him.
2. When registering a BSO. Strict printed reporting forms will soon become a thing of the past. From July 1, 2019, they will have to be issued instead cash receipt or BSO, manufactured automated system. But for now, paper BSOs are in use, and without a seal they are invalid.
3. When issuing a cash receipt order. Directive of the Bank of Russia dated March 11, 2014 N 3210-U obliges a stamp (imprint) to be placed on it when registering a PKO.

What conclusion can be drawn from this? If an individual entrepreneur works on his own, does not draw up a BSO and a cash receipt order, then he can easily do without a seal. But, again, only on the condition that his transaction partner does not insist that the documents must be stamped.

Print function

So, we figured out whether an individual entrepreneur needs a seal, and in what cases it is mandatory. As for the printing function itself, at first glance it seems obvious. If a document bears the stamp of an entrepreneur, then there should be no doubt about who affixed it.

But the fact is that the use of a stamp for an individual entrepreneur does not at all prove that the transaction was made by the person whose TIN is indicated on the stamp. For example, the Resolution of the Eighth Arbitration Court of Appeal dated October 29, 2015 N 08AP-5755/2015 directly states that “a seal is not a way of identifying an individual conducting entrepreneurial activity».

Seals for individual entrepreneurs and organizations are not officially registered anywhere, so anyone can order a cliché with an INN and OGRNIP that do not belong to them. And, accordingly, mislead consumers and partners.

But in order to make a stamp for an individual entrepreneur, you don’t even need to show the master a TIN or registration certificate individual entrepreneur. In fact, cliche manufacturers who do not request supporting documents from the customer risk violating Article 327 of the Criminal Code of the Russian Federation. But that doesn't seem to stop anyone.

Documents and printing

How to sign documents if an individual entrepreneur works without a seal? We have already found out above that impressions and stamps are required only on some documents. But if you often enter into transactions with counterparties, it may turn out that some of them do not sign contracts without the stamps of both parties.

In addition, sometimes problems arise when issuing invoices. This primary document, which can be unified or developed by the entrepreneur himself, i.e. different form.

If the buyer requires an invoice from the entrepreneur in form N 1-T (approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78), then there is a special field “M.P.” for printing. You can, of course, argue with the counterparty, proving that an invoice without a stamp also confirms the fact of implementation business transaction. But if there are many such situations, it’s easier to still make a stamp.

Gradually, clichés will come out of business practice on their own, because electronic document management is becoming more familiar and convenient every year. But so far, seals for individual entrepreneurs are often used and are perceived as a necessary attribute when preparing paper documents.

What kind of IP seal can there be?

Making a seal for an individual entrepreneur is not a problem. These services are now provided by many organizations. Just type in a search engine the query “print making for business” and you will get a huge list of performers. As a rule, these sites always present samples of IP seals of the most different types and cost. What should you pay attention to when choosing?

Well, first of all, you need to know that officially established requirements no to clichés. At the same time, it is easy to notice that stamp samples from different manufacturers are similar to each other. The fact is that there is GOST R 51511-2001, which is used for the production of stamp images. Manufacturers transfer these standards to seals for commercial entities, with one exception - the placement of the coat of arms of the Russian Federation itself. Only authorities, government agencies and some budgetary institutions can have a cliché with a coat of arms.

In addition, the variety of prints is limited to a certain extent by business traditions. Thus, the official seal of a commercial entity has a familiar round shape, and rectangular or triangular stamps are used for internal document flow.

Secondly, the cliché is indicated by the information necessary to identify the business entity. For individual entrepreneurs this is full name of an individual, his TIN and OGRNIP. The city of residence or place of business of the entrepreneur is also indicated here. If an entrepreneur works under a service mark or has a logo, then they are also placed on the seal.

Thirdly, you can order a unique cliche with high degree protection. Manufacturers now offer the following additional options for conventional polymer or rubber printing:

• complex guilloche meshes, the line thickness of which does not exceed 0.1 mm;
• font designed specifically for the customer;
• use of several colors in the print;
• chemical and ultraviolet tags;
• relief stamps with embossing function;
• drawings and photographs made by laser engraving;
• special barcodes;
• imitation of defects, etc.

Of course, the more protective equipment used in the manufacture of the cliche, the more expensive its cost. But, on average, printing on automatic equipment will cost from 500 to 1000 rubles, which is affordable for any entrepreneur.

Today's entrepreneurs are constantly wondering whether an individual entrepreneur needs a seal. You need to know that it is necessary if the individual entrepreneur will hire employees and in many other cases that will be described in this article.

In what cases is it necessary

Often people who have just decided to start their own business are interested in whether an individual entrepreneur needs a seal. Current legislation does not require every entrepreneur to use it. If a citizen believes that he does not need a print, then he can do without it. Since documents will have legal force with only a signature. There are many cases where scammers used this situation for their own gain. The entrepreneur signed the contract and stated that he was working without a seal. After some time, he went to court to have the contract declared invalid, since it was not in the contract. Therefore, it is necessary to demand from the entrepreneur every time official letter, which is written in free form. It must contain the details of the individual entrepreneur. Such a letter will protect you from unforeseen situations.

Do I need an IP seal?

Mandatory availability

Whether an individual entrepreneur is required to have a seal or not depends on each specific case. Based on current legislation, in some situations entrepreneurs must still have it without fail, namely:

1. If the entrepreneur decides to participate in government orders. Without a proof, his application will not be considered.
2. When opening a personal account, some banks sometimes require a stamp. But not all banks have such a requirement. It is not established at the legislative level. This is an internal rule of banks, which should protect them from unscrupulous clients.
3. If you are planning to hire employees. Each entry in the work record must have an imprint. Otherwise it will be invalid.
4. When issuing waybills.
5. If an entrepreneur uses strict reporting forms in his work. They must be approved.

If you fall into the above cases, then the question of whether an individual entrepreneur must have a seal is irrelevant.

Entrepreneurs are recommended to use the imprint when working with large companies. Since it is an additional guarantor of the agreement. Large companies may require the entrepreneur to have a stamp. There is no such requirement in the law, but hardly anyone wants to lose a good deal because of this.

Printing options for individual entrepreneurs

How to order

We have already figured out whether an individual entrepreneur must have a seal or not. If you still decide to make and use a print in your work, then you need to do the following:

• choose a company;
• come there along with the necessary documents;
• decide on the appearance of the print and seal;
• pay for the order;
• pick up the goods (you must have a passport or power of attorney with you). Usually the order is ready the next day. If the supplier is very busy, the production time may take up to a week.

Nowadays, the number of companies producing prints is constantly growing. However, the price for producing such a product can vary greatly between them. It is important to know that previously made seals do not lose their validity. The design on the print is chosen by the entrepreneur himself. We need to approach this stage responsibly. Since this drawing will subsequently appear on each of your documents. The printing itself can be either manual or automatic. The first option is suitable for companies with a small document flow. This type of printing will cost you much less. It will also be easy to take with you since it is small in size. The second option is best suited for large companies. It will cost more, but it will cost you to put a stamp on large number documents will take less time.

Available requirements

In our country everything IP seals must meet the following requirements:

• Shape (circle, triangle or square).
• Required information.
• The specified symbols should not be stolen from other enterprises. And also it should not have state emblem or other similar symbols.
• Each shape has its own set dimensions. For example, a rectangular print should have side lengths of 35 - 50 mm and 70 - 100 mm.

Each manufacturer, as a rule, is well acquainted with the existing printing requirements. Therefore, he has a large number of design options for these products presented in advance. To the entrepreneur, after studying variety of options, all that remains is to choose the most suitable printing option.

What is the price

Usually, in addition to the question of whether an individual entrepreneur should have a seal, entrepreneurs are interested in how much it costs. Its cost for each specific case may vary greatly. It all depends on the following:

• from company prices. Often companies that have been doing their work for a long time begin to inflate the price. Therefore, it makes sense to look at other options;
• depending on the region in which you are printing. The cost of manufacturing such a product in Moscow can be significantly more expensive;
• from the material. A seal made from higher quality material will cost more than a plastic one;
• from additional protection;
• from the presence of the coat of arms of the country, republic, city center, etc. The production of such a seal requires special permission and is more expensive.

On average, such a product costs from 300 to 1000 rubles. Stamps containing a coat of arms or other symbols cost from 3,000 rubles or more.

Advantages and Disadvantages

Having a seal on an individual entrepreneur gives the following pros:

1. Large companies are much more willing to cooperate with entrepreneurs who use printing. State-owned companies are also immediately interested in whether the individual entrepreneur has a seal.
2. It is possible to hire employees.
3. Possibility to refuse cash register equipment(with a certain choice of taxation).
4. Documents with an imprint are more difficult to forge.

Cons:

The presence of an imprint on an individual entrepreneur is reflected in the following disadvantages:

• waste on production and maintenance;
• possibility of loss or even theft;
• You will always have to take the seal with you.

How to protect yourself from counterfeiting

If previously only a few services were involved in making prints, now the situation has changed a lot. In every city there are a large number of companies that will produce such goods for you at favorable conditions. Unfortunately, not all of them can work conscientiously. Therefore, you need to be extremely careful when choosing a service. It will be much more difficult to counterfeit such a product if special protection is installed on it, namely:

• the presence of a two-dimensional barcode;
• multicolor;
• image engraving;
• chemical and ultraviolet marks.

Undoubtedly, additional protection will increase the price of the product. But it will significantly protect you from scammers.

Do I need to register?

The law does not oblige entrepreneurs who have a seal to register it with government agencies. But anyone can independently appear at the government authorities to register it. You can do this:

1. IN tax authority. The authority does not maintain special registers for this purpose. However, at your request, he can enter all the information into the database.
2. From the manufacturer. Most companies that manufacture such goods immediately enter information into the register.
3. At the police department. It is worth noting that in Belarus and Kazakhstan, entrepreneurs must register their seal with the Department of Internal Affairs without fail. But individual entrepreneurs located in Russia do not have to do this, only if they wish.

Many people are interested in why it is necessary to register a seal. It is worth registering it, as it provides additional protection in disputes in court. The state does not know how many seals entrepreneurs have and what type they have. Therefore, a completely different print, which was used by scammers, may be recognized as valid in court.

What to do if lost

Losing a seal is quite rare. But anything can happen in life. You may forget it or become a victim of robbers. In this case, it is necessary to act as quickly as possible. You must understand that your impression can be certified important documents. And then it will be you who are to blame. To prevent such a situation from happening, the entrepreneur needs to immediately contact the police after loss. After submitting the application to the employee, you will be given a certificate to make a new impression. If it was previously registered with the tax office, then they need to be notified immediately. After your request, they will delete all information about your seal.

Closing an individual entrepreneur

After the closure of the IP, the seal becomes invalid. If you haven’t registered it before, then you don’t need to go anywhere to liquidate it. The print can be placed on a shelf at home. But if it was registered, then the situation changes radically. Government body After liquidation, the seal will be taken away. To do this, you will need to come to the tax office with it and a copy of your passport. You can fill out the application on the spot or download and fill out the form in advance at home. You must receive a form confirming destruction from the employee. In case of voluntary destruction of the seal, exactly the same procedure applies. Most importantly, do not forget to notify government agencies and the bank.

Whether a seal is required for an individual entrepreneur or not, you have already understood by reading this article. Most individual entrepreneurs in our country still have it. This is explained by the fact that in most cases a seal is simply necessary for an entrepreneur. This requirement is established at the legislative level. In addition, it has many significant advantages.

Current legislation does not require every entrepreneur to have a seal. Documents will have legal force with only a signature.

IN economic activity An entrepreneur often needs to use a seal. At the same time, not everyone knows that it is not at all necessary for an individual entrepreneur to have it, a personal signature is enough. However, in some cases, making a seal is quite justified.

Do I need an IP stamp?

There are no direct instructions in legislative acts about the need for individual entrepreneurs to order a seal. Counterparties and banks do not have the right to require a businessman to put an imprint on documents. Therefore, an entrepreneur can easily challenge a refusal to conclude an agreement or open a bank account due to the lack of a seal in court.

On the other hand, business partners and banks can be understood - they want to hedge their bets. For them, a seal is a kind of guarantor of trust, because it is more difficult to forge than a signature. It is quite possible that a deal with an individual entrepreneur may fall through only because he works without a seal. Is it worth the risk, given that the cost of its production is quite affordable?

The cost of producing a simple seal is nothing compared to the opportunities that its presence gives the entrepreneur

When is it necessary to use a seal?

When preparing a number of documents, a seal will still be required:

• Work book. For employees receiving first official work, it is important to put a stamp on work book on the first page. A seal is also required when dismissing employees (Resolution of the Government of the Russian Federation dated April 16, 2003 No. 225).
• Sales receipt. It must be certified by a seal, otherwise it is considered invalid.
• Strict reporting forms (SRF). If a businessman does not use cash register equipment, then he must fill out the BSO (filling out is regulated by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359), where the seal of the performer is required. You can work without a cash register until mid-2018.
• Receipt cash order. This primary document confirms the receipt of cash at the cash desk; without a stamp it is invalid (unlike a cash receipt order).
• Quotation application. If you want to participate in a tender for a government order, a seal is required.
• Waybills. Without a seal imprint, it will not be possible to write off consumed fuels and lubricants.
• Double warehouse receipt and pledge agreement.

Although a seal is now optional, many banks issue a card with a sample signature and a seal to open a current account for an individual entrepreneur. This is usually regulated by the internal rules of the credit institution.

Thus, until 2003, Sberbank did not open individual entrepreneur accounts without a seal. Now the credit institution’s website states that it is not necessary to provide a sample seal if transactions are current account are carried out only on the basis of the client’s order, and orders for the execution of operations are drawn up and signed by the credit institution. It is noted that an entrepreneur can manage money in the account only when using an analogue of a handwritten signature.

An entrepreneur who wants to open a current account must either have a stamp or be ready to manage funds using an electronic digital signature

Legislative norms

The Civil Code of the Russian Federation (Article 23) allows any Russian to engage in business, choosing the one that suits him organizational form- legal entity or individual entrepreneur. At the same time, an individual entrepreneur - unlike legal entities - can work without a seal: in Federal Law No. 129, which regulates the state registration of individual entrepreneurs, the list of documents required to open a business does not include a card with a sample seal.

At the same time, the tax service officially explained its position in a letter from the Federal Tax Service for Moscow No. 28–10/1523 9 dated February 28, 2006. It describes the unified form of primary accounting documents and provides a list of required information.

The obligation of an individual entrepreneur to purchase and use a seal when carrying out his activities is not provided for by the current tax legislation.

Deputy Head of the Federal Tax Service for Moscow S. Kh. Aminev

http://ppt.ru/newstext.phtml?id=14228

Table: advantages and disadvantages of using printing

Where to order

Services for the production of seals and stamps are provided by specialized companies. To order a seal, they usually require copies of the main documents of the individual entrepreneur: passport, TIN, notification from Rosstat, OGRN and Unified State Register of Individual Entrepreneurs. Some offices produce stamps even without title documents. It takes from several hours to 2-3 days to make a seal.

A wide range of products from manufacturers allows everyone to purchase a seal in accordance with their taste and wallet

How much does printing cost?

Stamps are inexpensive - from 300 rubles for the simplest option. The price depends on the region, material, complexity of the design, type of printing, protection, urgency of production. It is enough to print once. About once a year you have to change the ink pad and board. And also an individual entrepreneur can issue several seals at once.

Printing requirements

The IP seal must contain the following data:

• form of ownership (i.e. “Individual entrepreneur”);
• Full name;
• registration address;
• OGRNIP (state registration).

Additional elements can be used on the seal: tax identification number, any symbols of the company, including a logo, trademark, even drawings and photographs. You cannot use other people's logos. If you want to place the coat of arms of Russia on the seal or municipality, you must obtain a special permit (available for a fee).

The seal must indicate the full name of the entrepreneur, OGRN, INN, location

The font on the stamp can be any; stamp manufacturing companies usually provide ready-made templates. The color most often used is blue or black, but nothing prevents you from making multi-color printing.

For IP seals, you can use any font and design

There are three main types of seals:

• By type: mechanical and automatic. If you have to endorse a lot of documents, it is worth purchasing an automatic stamp, although it is more expensive.
• By material: polymer, rubber, wood. The cheapest seals are made of polymer, but they do not last long. Rubber seals are much more reliable - they can be used for up to 10 years.
• Shape: round (3.8–4.5 cm in diameter), triangular (sides 3.8–4.2 cm), rectangular (3.5–5.0 cm one side, 7–10 cm the other) ).

Mechanical and automatic seals

Anti-counterfeit protection

To make the seal more difficult to counterfeit, various methods of additional protection are used:

• Guilloche mesh (macrame). This is a complex geometric pattern with line thicknesses up to 0.1 mm. Such a grid is distorted during scanning, and it is impossible to fake it polymer technology impossible.
• Raster field. It consists of dots with a density of 40–80 lines per square centimeter.
• I-Matrix protection. This is a two-dimensional barcode that includes various information about the seal and individual entrepreneur, for example, about the person in charge.
• UV tags "Cerberus".
• Microtext (letter height 0.5–0.8 mm).
• Halftone drawings.

Guilloche meshes are used to protect seals from counterfeiting

Print registration

Mandatory seal registration is not required. Until 2005, a register of seals was kept at the registration chamber in Moscow, but later the tax authorities declared maintaining the register illegal. A businessman can voluntarily register a seal with the following authorities:

• Federal Tax Service - records data on printing at the request of an individual entrepreneur.
• Police (OVD).
• Chamber of Commerce and Industry (CCI).
• Register of a company producing stamps.

Voluntary registration is an additional protection in the event of falsification of the seal and the occurrence of related business disputes.

How to confirm that an individual entrepreneur does not have a seal

Sometimes banks and business partners working with an entrepreneur without a seal may require a corresponding letter. After all, if there is a seal, but it is not used when drawing up a particular document, it is considered invalid. A letter stating that there is no seal is drawn up in an official style. The sender and recipient of the letter with all the details are indicated, and the text of the letter can be as follows: “I, surname, name, patronymic, being an individual entrepreneur (TIN number, OGRNIP number), by this letter I notify you that I have refused to use the seal on the grounds Letters of the Federal Tax Service No. 28–10/1523 9 dated 02/28/2006. In this regard, from the moment of registration to this day I have been working without a seal.”

Copies of state registration documents are attached to the letter.

Loss and voluntary destruction of the seal

If the seal is lost or stolen, you must contact the police:

1. Write a statement about theft (loss).
2. Order a certificate from the Department of Internal Affairs to create a new seal.
3. Exclude the stolen (lost) seal from the tax register, if it was included in it.
4. Submit a notice to the newspaper (optional).

In case of closure of an individual entrepreneur, the seal is liquidated by the tax office. You must provide a stamp and a copy of your passport to the Federal Tax Service. The entrepreneur receives a certificate of destruction. If the enterprise continues to operate, but the seal is no longer required, it is also destroyed and a corresponding act is drawn up. The bank where the current account is opened must be notified of this fact.

Video: an entrepreneur talks about his experience using printing

The law does not establish the obligation of an individual entrepreneur to have a seal. Nevertheless, the presence of a seal greatly facilitates the work of an individual entrepreneur. Considering that printing is quite inexpensive (from 300 rubles), it is better to order it and use it in your work.