Title documents for individual entrepreneur. Legal subtleties of application of legislation. Why are constituent documents needed?

21.09.2019

An individual entrepreneur is a subject of 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, but the basis for the formation constituent documents 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).

Under the founding documents individual entrepreneur in practice, this means 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 an entrepreneur may still wish to familiarize themselves with its “constituent documentation”. In this case, the businessman must know what they need to provide:

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

Certificates from the statistics department on the assignment of activity codes according to OKVED.
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).
Certificates of registration with the Compulsory Health Insurance Fund.
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).
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 fixed amounts to the country’s budget (since 2017, pension contributions are sent to the Federal Tax Service, not to the Pension Fund). 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 deductions 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 entrepreneurial 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:

Individual entrepreneur details (full name, registration address, etc.).
Company address (if the individual entrepreneur has a separate office, for example).
Kind of activity.
Rights and obligations of employees.
List and characteristics of the entrepreneur's property.
Price policy.
Maintaining internal document flow.
The procedure for closing a company.
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:

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

Having chosen a certain tax regime, the entrepreneur undertakes the obligation to maintain additional documentation and timely submission of 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):

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.
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 going through an 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 in 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 must contact government bodies for information about the reasons for the loss of documents

There are two options for dealing with lost documents:

Close IP.
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 tax authority.

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

If all the main documents are lost, the entrepreneur can try to restore them or close the enterprise and stop doing business 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 are contained in the text of Federal Law No. 125-FZ “On Archiving in the Russian Federation”. The storage time for individual entrepreneur documents is determined by various legislative acts:

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.
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.
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.
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.
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.

Regardless of the field of activity, document flow plays an important role in the implementation of an organization’s strategy, and business is no exception. When engaging in entrepreneurial activity, get ready to often encounter the concept of “constituent documents.”

Features of the activities of individual entrepreneurs

Founding documents are the legal basis of any business. It is issued after the state registration procedure, which is carried out by the Federal Tax Service at the applicant’s place of residence.

The presence of constituent documentation is mandatory for legal entities, while an individual entrepreneur is an individual. He carries out activities on his own behalf and makes organizational decisions himself.

If you analyze the list of such papers for legal entities, it will become clear why they are optional for individual entrepreneurs. For example, a charter (the basic document of a legal entity), which specifies the composition of the organization’s founders, the size authorized capital, duties and degree of responsibility of the parties. As you know, the size of the authorized capital and, accordingly, the availability of constituent documentation are not determined for an individual entrepreneur.

But often business partners, investors, inspection authorities, and credit institutions require such papers. The question arises: what evidence should there be of the activities of a certain businessman? In this case, we mean documentation that confirms the registration of an individual entrepreneur and shows the main aspects of his activities.

Legal documentation of individual entrepreneurs

The main documents confirming the activities of an individual entrepreneur are:

Certificate of registration. When issuing this certificate, a corresponding entry is made in the Unified State Register. Please note that certificate forms may differ depending on the date of registration:

Individual entrepreneurs registered before 2004 received a certificate in form No. 67001;
those registered from 01/01/2004 to 07/04/2013 were issued form P61001;
Individual entrepreneurs who completed registration procedures after 07/04/2013 received a certificate in form P61003.

Extract from the Unified State Register of Entrepreneurs (USRIP). The extract contains the registration data of the entrepreneur, information identifying the individual, data on the scope of economic activity and confirmation of registration with all necessary authorities (Federal Tax Service, Pension Fund, etc.).
Confirmation issued by statistical authorities, which indicates the assignment of an OKVED code and characterizes the composition and activities of a certain entity.
Notification about state registration of an individual entrepreneur as an insurance payer with the Pension Fund of the Russian Federation (issued at the place of residence). You can receive this document by mail, sending it marked “Valuable Letter”.

If a businessman hires additional staff, he must register each of them with the Social Insurance Fund. These papers are also often referred to as constituent documents. If you don't have employees, there is no need to register with this institution.

But remember, when hiring your first employee, you need to contact the FSS (Social Insurance Fund) 10 working days in advance with an application for employment and obtain employer status. This requirement of the legislator is mandatory for individual entrepreneurs.

As a result you get:

notification of the amount of insurance payment for the purpose of insurance of employees;
notification of receipt of the status of an individual's policyholder in the management of the Social Insurance Fund.

Business papers as an attribute of the constituent documentation of an individual entrepreneur

During the activities of any businessman, a large number of contracts, certificates, invoices, acts, etc. accumulate. Therefore, in addition to the standard set drawn up when opening an individual entrepreneur and during its activities, there are additional papers that one of the counterparties may require. Which ones should be kept? long time and be at the place of work?

The amount of such documentation depends on the specifics of the individual entrepreneur’s activities.

Let's look at the list of the most common documents:

The personnel nomenclature consists of employment contracts, registration cards, applications. If hired labor is not used, such papers are absent.
Occupational safety and health documentation is required when hiring employees. Requirements and format depend on the field of activity. There must also be confirmation that the employee has attended the training.
Papers for using a cash register (if there is a payment transaction registrar) are a service agreement, a log of financial transactions, the composition of cash transactions, etc.
Documentation confirming payment of taxes - consists of papers, controlled by authorities tax service.

The package of documents of an individual entrepreneur is extensive and depends on the specifics of the activity in which he is engaged.

Unlike legal entities, individual entrepreneurs do not need to draw up constituent documents.

Therefore, collecting the main package of required papers will be easy. Treat paperwork with patience, keep all permits, acts, receipts and contracts. Bureaucracy shouldn't stop your business.

An individual entrepreneur requires a minimum of constituent documents, but there are nuances in issuing them. In this article we will talk in detail about what official papers an individual entrepreneur needs to confirm the legality of his activities and how to obtain them.

Terminology nuances

People who decide to start their own business for the first time begin by searching for information about the package of constituent documents for individual entrepreneurs. However, there is a terminological inaccuracy here - an individual entrepreneur does not have constituent documents. Such papers exist only for legal entities, and individual entrepreneurs carry out economic activity without forming a legal entity.

Confusion in terminology arises due to the mechanism for creating enterprises and firms, which require a charter or memorandum of association for opening and further operation. For example, if two friends decide to start their own business and jointly create a society with limited liability, then in this case the constituent document for opening a company is the charter of the company.

The rules of law relating to legal entities are not applicable to a citizen. To become an individual entrepreneur, a charter and other similar papers are not needed.

Any person can engage in private business, with the exception of a few special cases (Article 23 of the Civil Code of the Russian Federation). To do this, you only need to undergo state registration. Thus, from a legal point of view, it is better to talk not about constituent or title documents, but about registration documents of individual entrepreneurs.

List of individual entrepreneur registration documents

IN last years legislation is gradually changing towards supporting entrepreneurship and de-bureaucratization registration procedures. Currently, you can register and start working in just three days. Accordingly, the number of papers that in one way or another confirm the authority of the entrepreneur and the legality of his business has also decreased.

The list of main registration (constituent) documents that an individual entrepreneur receives upon registration in 2018 is very short:

USRIP record sheet;
certificate from the tax service on the assignment of a TIN.

It is reasonable to add a passport to these two points, but the citizen already has it in his hands. Of course, a passport is not a document of title for an individual entrepreneur. But since an individual entrepreneur is an individual, his identity sometimes requires documentary confirmation. For Russian citizens, a Russian passport serves as identification; residents of other countries can present, for example, a residence permit.

As for the legal status of an individual entrepreneur, previously its main documentary evidence was a certificate of state registration. Depending on the year the business was opened, only the form of the form changed slightly:

until 2004, a certificate was issued in form 67001;
from 2004 to 2013 - according to form P61001;
from 2013 to 2017 - according to form P61003.

Since 2017, upon registration, only the Unified State Register of Entrepreneurs (USRIP) entry sheet in form P60009 is issued. However, the certificates obtained earlier are still valid.

Currently, interested authorities can obtain the necessary information about any entrepreneur from the tax website online. Therefore, the need to present a USRIP entry sheet on paper rarely arises.

Next on the list is a notification about registering a citizen with the tax service and assigning a taxpayer identification number. A notification is issued if at the time of opening a business a person did not have an assigned TIN. The taxpayer number is constantly used in documentary support of business transactions.

In addition to basic official papers, counterparties, banks or government agencies may also request other information from the entrepreneur, for example:

statistics codes assigned by Rosstat (they can be obtained);
notification about the status of the policyholder (if there are employees);
license (in case of licensing of the selected foreign trade activity).

Obtaining title documents for individual entrepreneurs

Documentation confirming the status of an individual entrepreneur is issued to a citizen three working days after submitting an application to open an enterprise. By default, the USRIP entry sheet and the certificate of registration with the Federal Tax Service are sent by email. In addition, you can pick up the documentation in person, request it be sent by paper mail, or authorize another person to receive it by proxy.

If, at the stage of submitting papers to open an individual entrepreneur, an application for transition to a simplified taxation system was simultaneously submitted, then the citizen is given a copy of this application with a tax mark. You can also request an information letter from the tax office on the application of the simplified tax system - such a letter is sometimes required to be presented by banks and counterparties.

Notifications confirming registration with Rosstat, pension and insurance funds are sent by mail. No additional actions or payments are required on the part of the applicant for this - the Federal Tax Service does everything necessary during the registration procedure.

The notification about the assignment of Rosstat statistics codes (OKPO, OKTMO, OKOPF, OKATO, OKOGU, OKFS) in itself is not particularly important, but codes may be required not only for submitting reports, but also when opening a bank account. As mentioned above, you can find them online. Registration number insurance premium payer assigned to the Pension Fund of Russia will be needed if hired personnel are hired for the work.

If the type of economic activity chosen by a businessman requires a special permit - a license, then you will have to independently apply to the relevant department to obtain it. Read more about licensing and changes in 2018.

When else can we talk about the constituent documents of an individual entrepreneur?

As noted above, when working with documentation, sometimes there is confusion in terminology. For example, in a conversation, people may refer to the constituent documents of an individual entrepreneur as those papers that need to be submitted for registration.

For more information about opening an individual entrepreneur, read the article “How to open an individual entrepreneur in 2018: step-by-step instructions and useful tips.” Here we only recall that issues of registration of business entities are regulated federal law N129-FZ dated 08.08.2001

An individual entrepreneur may indeed need charter documents if he becomes the founder of an LLC or other legal entity.

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

Types of constituent documents - do individual entrepreneurs need them?

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

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

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

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

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

Why should an entrepreneur write a charter?

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

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

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

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

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

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

Typical elements of the charter structure:

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

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

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

The procedure for amending the charter of an individual entrepreneur

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

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

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

The entrepreneur does not need to register the updated charter.

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

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

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

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

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

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As you know, to open your own business, you need to register your commercial activity in accordance with current legislation. One of the most popular forms of business organization is individual entrepreneur (you can find out what tax regimes are provided for entrepreneurs). In Russia, any capable individual who has reached the age of 18 and is a citizen of the Russian Federation can become an individual entrepreneur.

For official registration business will need a number of documents that serve as the basis for registering the entrepreneur’s commercial activities (the information that is located will help the businessman choose a taxation system). What constituent documents the registrar may require from an individual entrepreneur can be found out directly from the regulatory authorities.

So, the constituent document is information recorded in a certain form and established by law, which serves as a legal basis for the recognition of activities and legal status. detailed information indicated in Art. 52 Civil. Code of Russia. Every entrepreneur should know what constituent documents an individual entrepreneur must have in order to avoid problems with regulatory authorities.

Important! According to the law, the constituent documentation of an individual entrepreneur is not required mandatory requirements, since the individual entrepreneur is not legal entity. The main document that gives the right to carry out commercial activities is the registration certificate, which entrepreneurs receive from the tax authority at their place of residence.

How is the registration process carried out?

Registration of business activities takes place with local tax authorities. An individual who wishes to undergo the procedure applies to the relevant authorities depending on their place of residence (official registration in the passport).

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Obtaining the necessary documentation

The final stage is to obtain an official certificate of registration of individual entrepreneurs. It is issued in hand when contacting the authorized bodies in several ways:

During a personal visit of a businessman;
- when submitting an application by power of attorney certified by a notary office;
- via Russian Post.

You can learn more about the registration procedure from this video:

Additionally, each entrepreneur can receive other documentation:

Certificate issued in statistical office, which shows the assigned code according to the OKVED rubricator, which lists all types of activities of entrepreneurs;
- official notification of registration of an individual as a taxpayer (you can read about existing tax regimes), making fixed tax contributions to Pension Fund at the place of official residence.

This documentation can be sent by post to the registration address indicated in the application signed by the individual entrepreneur at the time of contacting government authorities.

Important! An individual entrepreneur can register with social insurance funds to record his status as a payer of regular insurance contributions. But this process is not mandatory in cases where the state does not have hired employees, and the businessman works alone.

Making changes to documents

In order to make the necessary changes to the constituent documents, it is necessary to go through an official procedure. This procedure for individual entrepreneurs is clearly prescribed by the legislator.

The reason for contacting the tax office is most often the need to change:

information in identity documents;
types of services provided;
place of residence (address).

For individual entrepreneurs who do not have constituent documents, the changes made relate to the state register. IN in this case, an individual entrepreneur should provide Required documents: application completed in the prescribed form; changes made; copies of documents that confirm all the innovations that have occurred. This package of documents is provided to the tax authority no later than three days after the changes have occurred.

Important! The procedure for applying for an individual entrepreneur, as well as the process of making changes, do not differ from the procedure for legal entities.

And the constituent documents of an individual entrepreneur are an important component of commercial activity. The entire list of documentation, as well as the procedure for obtaining it, is established by law.