home Audience 2 What are the constituent documents of an individual entrepreneur: list, description and requirements

What are the constituent documents of an individual entrepreneur: list, description and requirements

What constituent documents should an individual entrepreneur have? Let's try to answer this question. To better understand this topic, let's start with what the term "constituent documents" means.

Constituent documents are a package of documents that is the legal basis for the activities of an individual entrepreneur and his legal status.

A detailed explanation of the term “constituent documents” is contained in the Civil Code of the Russian Federation (Article 52).

Only after mandatory state registration do the constituent documents come into force. It is possible to make some changes to this type of document.

According to the legislation of the Russian Federation, registration of individuals as individual entrepreneurs is carried out by the tax authority at the place of residence of the individual entrepreneur. Let's consider what constituent documents of an individual entrepreneur are needed, and how they can be obtained after passing the state registration procedure.

The constituent documents of the individual entrepreneur are as follows:

1. Certificate of state registration of an individual as an individual entrepreneur (P61001). The issuance of Certificates of state registration of an individual as an individual entrepreneur has been canceled since 2017. If you registered before 2017, then you have a certificate of registration of individual entrepreneurs and you have the right to indicate its number and date of issue when concluding agreements with counterparties. This certificate will serve as the constituent document of the individual entrepreneur for you.

2. Extract from the Unified State Register of Individual Entrepreneurs (USRIP). Since 2017, after the issuance of individual entrepreneur registration certificates was cancelled, the extract is the main constituent document of the individual entrepreneur. It confirms that you are indeed an individual entrepreneur. You can receive an extract from the Unified State Register of Individual Entrepreneurs periodically on a new specific date in order to convince your counterparties that you are indeed an active individual entrepreneur for this period of time. To receive an updated extract, you can contact the tax authority in person, or you can make a request on the Federal Tax Service website and receive an extract in your personal taxpayer account within one business day. This extract will be signed with an enhanced qualified electronic signature and is equivalent to an extract received on paper.

3. Notification of registration of an individual with the tax authority (Form No. 2-3-Registration).

The individual entrepreneur receives these constituent documents immediately upon completion of the state registration procedure with the tax office.

In what ways can an individual entrepreneur obtain constituent documents?

individual entrepreneur personally;
an authorized representative of an individual entrepreneur (using a notarized power of attorney);
by mail.

What other documents does an individual entrepreneur receive?

In addition to the above constituent documents, the individual entrepreneur receives:

Certificate from the statistics department (on assignment of activity codes according to OKVED);
Notification of registration of an individual as a payer of fixed insurance contributions to the Pension Fund of the Russian Federation at the place of residence.

This document is sent by mail (by a certified letter) to the place of registration of the individual entrepreneur’s place of residence.

Registration of an individual entrepreneur with the Social Insurance Fund (as a payer of insurance premiums) is not required if the entrepreneur does not have hired employees.

When hiring your first employee, you must submit an application to the Social Insurance Fund within 30 calendar days and register as an employer. FSS will issue:

notification of the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases. The notification will indicate the registration number of the individual entrepreneur's policyholder and the amount of the insurance tariff, determined depending on the main type of activity of the individual entrepreneur;

notification of registration as an insurer of an individual with the territorial body of the Social Insurance Fund of the Russian Federation. This notification confirms the registration of an individual as an insurer for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases in the regional office.

These notices will specify the procedure for paying contributions and submitting reports to these funds.

In 2019, you do not need to apply for registration with the Pension Fund as an employer when hiring your first employee.

Starting from 01/01/2017, registration of individual entrepreneurs by application as insurers (pension and health insurance) is not provided (Letter of the Federal Tax Service of Russia dated 01/31/2017 N BS-4-11/1628@).

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When planning the transition to independent work and creating your own enterprise, every entrepreneur is faced with issues of proper registration. It is important to carry out preparatory work initially, which will save time in the future. At the initial stage, the constituent documents for individual entrepreneurs, which are collected in a separate list, deserve careful study.

An individual entrepreneur is a duly registered activity of an individual, which is permitted by the legislation of the Russian Federation. The organizational form of an individual entrepreneur does not require the creation of a legal enterprise, as well as the presence of a mandatory postal address. It is enough to conduct activities that are not prohibited by law and regularly report the results of the profits received.

The reporting form is initially selected by the business manager upon registration, but later there is the possibility of switching to other types of taxation.

The following types of taxation systems have been created for independent businessmen:

general tax collection system;
a single tax for certain types of self-employed citizens;
simplified tax system;
special program for rural households.

Purposeful citizens are interested in the prospect of being busy with what they love and not being limited by the results achieved. Unlimited future profits and modern business technologies give most entrepreneurs a chance to achieve tangible results. However, the risks of running the business itself fall on the entrepreneur personally, including on property.

Registration and further support of the activities of individual entrepreneurs requires competent accounting. It is worth devoting a sufficient amount of time to this issue.

The legislative framework

The actions of entrepreneurs must be approved at the legislative level. It is better to study the necessary regulatory framework immediately than to be caught off guard at the wrong time. Ignorance of the laws, as you know, does not exempt you from legal liability.

At the legislative level, doing business is independently regulated by the following regulations:

Civil legislation of the Russian Federation.
State tax code.
Civil procedural collection of normative documentation.
Administrative norms of law.

By and large, legislative acts addressed to individuals apply to an individual enterprise. An entrepreneur should pay attention to the norms of the tax code. Reporting changes change very frequently, and tax rates are updated periodically. It doesn’t hurt to get a tax inspector’s phone number for urgent consultation if necessary.

Compliance with the legislative and regulatory framework is the basic basis for successful business. After all, any violations in this area hurt the company’s pockets.

Constituent documents of an individual entrepreneur are most often requested by counterparties or credit institutions when checking the activities of an enterprise. Often these same registration certificates are also called the charter documents of an individual entrepreneur, but Russian laws do not oblige an individual entrepreneur to have a charter to conduct their work.

Let's first figure out what the constituent documents for an individual entrepreneur actually are - this is a package of legal registration documentation, on the basis of which a businessman confirms his powers.

The list of the main statutory documents of the individual entrepreneur is as follows:

A document identifying the business manager.
Certificate of assignment of a special digital code from the tax office (SNILS).
An extract from the Unified State Register of Entrepreneurs (USRIP) is the main document of title.
Policyholder's certificate.

All documents are kept in original by the head of the enterprise. Careful handling of storage is very desirable, since all documents can be restored, but this requires time, as well as additional financial resources.

In addition to the basic package for starting a business, individual entrepreneurs have additional document management.

These may be the following types of regulations:

personal files of the company's personnel reserve;
lists of persons responsible for opening and closing the organization’s premises;
telephone directory of all individual entrepreneurs;
reporting on the use of the cash register;
logs of scheduled personnel briefings;
orders for the appointment of officials;
financial statements.

If an individual entrepreneur conducts vigorous activity with an impressive staff of hired workers, then the manager will not be able to cope with the document flow alone.

It is necessary to select experienced specialists to make doing business easier, and this also makes it possible to work to further increase profit margins.

D In order to obtain documents for an individual entrepreneur, you must go through the registration procedure with the territorial body of the Federal Tax Service.

To do this, you need to contact a specialist who is directly involved in registering entrepreneurs and provide the following documents:

original passport;
personal TIN assigned to the State Tax Inspectorate earlier;
submit an application on form p21001;
attach a payment order confirming payment of the state fee for registration actions - 800 rubles;
choose a tax system.

The processing time for documents provided by the client is three business days. After this period of time has passed, the entrepreneur is given an original extract from the Unified State Register of Individual Entrepreneurs and a Taxpayer Certificate.

For further registration with the Pension Fund, statistical authorities, and health insurance, the client does not need to visit them in person. The tax office is obliged to notify these government services about the emergence of a new individual entrepreneur. Upon receipt of data from the NI, each government agency will make the appropriate entries and also notify the entrepreneur of the required amounts of payments, indicating the details for payment.

If the area of activity of an individual entrepreneur requires additional licensing, then it is necessary to contact the Rospotrebnadzor authorities at the place of registration to issue the appropriate permit. A preliminary environmental risk assessment will be carried out, and product samples will be taken for research.

You can provide a package of documentation for individual entrepreneur registration either in person or by proxy. The only caveat is that the power of attorney must be notarized to confirm the powers of the authorized person. Identification documents of the individual entrepreneur's representative will also be required. You can send an application and a package of documents by mail.

When concluding agreements for mutual settlements, you will need to open a bank account. Today, cash payments are almost impossible, since even ordinary citizens store their personal funds using plastic bank cards.

Just when opening a bank account, you will need the constituent documents of the individual entrepreneur to identify it. When choosing a banking institution, you need to pay attention to the territorial location of the structure, since the company will make transfers regularly. This issue can be resolved by concluding a client-bank agreement, which allows all payment orders to be paid through Internet resources. To do this, you will need to install additional software on your computer and confirm the authority of the manager and accountant at the bank.

Inspecting and controlling government agencies - fire safety, labor protection, law enforcement agencies - also request all business documents.

The future entrepreneur must approach the preparation competently, find out in advance what important documents are needed to register an individual entrepreneur. Further successful activity is impossible without the correct legal basis, namely registration of activity.

The consistency of the actions taken will allow you to receive constituent documents within three working days. The main thing in the future is to adhere to the schedule for submitting reports and independently control the contents of signed documents. If any changes occur in the field of activity, you should immediately notify the Federal Tax Service to enter the relevant data into the register. Upon making changes, the entrepreneur will be issued a new extract from the Unified State Register of Individual Entrepreneurs.

An individual entrepreneur is a business entity that participates in business on an equal basis with legal entities. What constituent documents should an individual entrepreneur have? What mandatory documents confirm the fact of state registration of an entrepreneur? On what basis does an individual participate in business transactions? Let's talk about this in more detail.

List of constituent documents of individual entrepreneurs 2018

We list the constituent documents for an individual entrepreneur in 2018:

Identification.
USRIP sheet according to form No. P60009.
Certificate of assignment of TIN.
Statistics codes.
Notification of registration as an insured.

What are constituent documents for individual entrepreneurs?

This concept can be found in Article 52 of the Civil Code, however, if you read the text of the article carefully, you will not find the definition of “constituent documents of an individual entrepreneur” there. By constituent documents, the Civil Code of the Russian Federation means only documents proving the creation of an organization, and not an individual entrepreneur. Why is that?

During the process, a new entity (as when opening an LLC) is not created. By filing, the citizen simply receives the right to conduct individual business activities; his TIN remains the same as that which was assigned to the individual. The organization is independent of its founder and acts in legal relations as a separate entity with its own tax number.
In practice, this term is used by analogy with organizations, although this is not entirely correct. If your counterparty is interested in what constituent documents the individual entrepreneur has, then he means evidence that you work legally and are registered with the tax authorities.

How can an individual entrepreneur obtain constituent documents?

Constituent documents for registration of individual entrepreneurs are and an identification document of the applicant. Nothing else, for example, an agreement on establishment or minutes of the general meeting of founders, is required for an individual.

This list (list) can only be expanded for:

Foreign citizens and stateless persons if they want to open an individual business in Russia. They need to prove that they are on the territory of the Russian Federation legally, so they must obtain a temporary residence permit or residence permit. In addition, a passport or other identity document must be translated from a foreign language by a Russian notary. Read more.
Minors. They additionally submit to the tax authority 1 of 3 documents: parental consent (must be certified by a notary); a court decision on the full legal capacity of the individual registering the individual entrepreneur; a copy of the marriage certificate faces.

There is only 800 rubles left, and you are ready for a visit to the tax authority.

Please note that not every inspection accepts these documents. So, in Moscow it is only the 46th Inspectorate of the Federal Tax Service, and in St. Petersburg it is the 15th. Find out in advance where to apply; you can do this through the Federal Tax Service website or at the tax office nearest to you.

Constituent documents as evidence of the legal activities of individual entrepreneurs

With the package of papers received from the Federal Tax Service and what information do they contain? What are the constituent documents of an individual entrepreneur after registration has already taken place?

Confirmation that information about an individual is included in the state register of the Unified State Register of Individual Entrepreneurs.
Information about a registered entrepreneur is included in the database of the Federal Tax Service, funds, and Rosstat.

Identification	An individual entrepreneur acts in transactions on his own behalf; he does not need to confirm his authority with an order, decision, or power of attorney. Identification occurs on the basis of a Russian passport or a notarized translation of a foreign document certified in Russia.
USRIP sheet according to form No. P60009	In 2018, the tax service issues a sheet of entry into the register instead. If you opened an individual entrepreneur before 2017, then the certificate issued to you is still valid and does not need to be replaced.
Certificate of TIN assignment	The TIN is assigned to an individual once. When changing your last name, address or obtaining the status of an individual entrepreneur, the individual tax number does not change.
Statistics codes	This is a sheet containing certain statistical codes (OKATO, OKTMO, OKFS, OKOPF) issued by Rosstat. They can be printed from the official website of the Statistics Service, but not all counterparties or banks agree to accept a document without the signature and seal of a government agency.
Notice of registration as an insured	Until 2017, entrepreneurs without employees were automatically registered and registered by the Pension Fund. Now these functions have been transferred to the Federal Tax Service.

We can say that this is all the necessary information about what it is constituent documents of individual entrepreneur(download sample of form No. P60009 for free). As you can see, the entrepreneur does not maintain corporate papers, so his document flow is simpler than that of an organization.

Constituent documents for individual entrepreneurs | List 2018 updated: February 6, 2018 by: Everything for individual entrepreneurs

The constituent documents of an individual entrepreneur are a set of certain documents that serve as the legal basis for the work of an entrepreneur. They are also the ones who determine its legal status. All documents that are considered constituent documents are considered to come into force only after the official state registration of the entrepreneur.

The constituent documents of an individual entrepreneur in 2016 consist of certain elements, and in the course of its activities, the individual entrepreneur has the opportunity to make certain changes to them if the need arises.

Since you can obtain documents only after registration, it is important to know that it is carried out only at the tax office located at the place of residence of the future entrepreneur. It is important to bring numerous and specialized documents to this institution, on the basis of which registration will be carried out.

List of constituent documents for individual entrepreneurs in 2016

We can highlight the following documentation, which is mandatory for every entrepreneur, and at the same time is included in the constituent documents:

state certificate individual entrepreneur registration;
notification that a specific citizen has been registered with a specific tax authority;
an extract from the Unified State Register of Individual Entrepreneurs stating that the corresponding entry was made in this register.

All of the above constituent documents can be obtained immediately after the registration procedure. A citizen can obtain them on his own, for which five days after he submits the documents required for registration, he will come to the tax office and receive the documentation. An official representative may also be sent for this purpose, who must have a notarized power of attorney in order to carry out any actions. Additionally, it will be possible to receive documentation by mail, and tax officials must be notified about this in advance. In this case, the receiving process may take quite a long time.

What other documents can be considered constituent documents?

In addition to the documentation described above, entrepreneurs may have several other elements that are also considered constituent. These include a special certificate received from statistical authorities, and it must indicate that the entrepreneur was assigned specific codes in accordance with the chosen main type of activity. This also includes a notification that may be sent to the entrepreneur from the Pension Fund. It states that the individual entrepreneur was registered as a payer of insurance premiums. As a rule, this document is sent to the entrepreneur by mail in a valuable letter after the tax office notifies the PF of the citizen’s registration as an individual entrepreneur.

Thus, the constituent documents that each individual entrepreneur has consist of numerous elements that provide the legal status of the entrepreneur.

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 by the general meeting of 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 goals 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 conducting joint activities to form a legal entity, and the procedure for participating 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.