What are the constituent documents of an individual entrepreneur: list, description and requirements. Constituent documents of an individual entrepreneur: what is it?

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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An individual entrepreneur is a citizen who has the right to enter into business transactions along with organizations. In essence, the functions of an individual entrepreneur are no different from companies, except for various nuances in the field of accounting, taxation, reporting and responsibility.

Why are constituent documents needed?

In order for an organization to begin business activities, it needs to register with regulatory authorities and receive a package of constituent documents confirming the legality of its actions. What are the constituent documents of an individual entrepreneur and why are they needed? An individual entrepreneur in the process of activity is expected to confirm the legality of his actions.

The counterparty wants to be sure that his partner is not acting as a passer-by on the street, but as a businessman legally. For this reason, counterparties ask that the individual entrepreneur submit constituent documents. However, from the point of view of the Civil Code, an individual entrepreneur is not a society opened by a group of unknown persons, but a specific person who does not need to confirm his authority. Constituent documents of an individual entrepreneur - are they necessary or not?

What are constituent documents?

To register as an entrepreneur, a citizen needs to undergo appropriate registration with the supervisory authorities and receive documentation. From the point of view of the law, a properly executed package of constituent documents for an individual entrepreneur has nothing to do with the creation of a new entity. After all, an individual entrepreneur does not establish anything, the TIN of an individual does not change, the person simply receives the right to legally engage in business.

However, for ease of understanding, everyone calls the documentation constitutive, meaning that the entrepreneur is registered with the Federal Tax Service. What are the constituent documents of an individual entrepreneur? In order to become an individual entrepreneur, a citizen brings to the tax office at his place of residence:

• copy of passport;
• application for state registration of an individual as an individual entrepreneur;
• receipt of payment of the state fee for registration.

Documents can be submitted in person or through a representative by proxy. If a person has an electronic digital signature, then he can send the documentation through the Federal Tax Service website.

After the fiscal authorities have accepted the documents, we can only wait for a positive decision. Until this year, a certificate of state registration was issued to an individual entrepreneur. Starting from 2017, the tax office submits an entry sheet to the Unified State Register of Individual Entrepreneurs. However, the certificate does not lose its force and remains a legal document. This document turns an ordinary citizen into an individual entrepreneur.

TIN number and identity card

The certificate of assignment of the TIN also remains in the list of constituent documents of the individual entrepreneur for the individual entrepreneur. A passport is one of the most significant documents of an individual entrepreneur, as it confirms the identity of the owner. The contract with the individual entrepreneur specifies passport details, since the entrepreneur does not need to confirm his own authority with a power of attorney or order. However, these documents are not enough to start a business. Constituent documents of an individual entrepreneur - what else does it include?

When registering as an entrepreneur, a citizen is forced to comply with reporting and taxation rules. Additionally, he needs to purchase:

• notification of registration as an insurer;
• statistical codes.

Registration as an insurer

As an entrepreneur, a citizen is required to pay taxes. If the activity is active, then he chooses a taxation system to pay for making a profit. Also, a citizen pays insurance premiums in any case, even if business activities are not carried out. This is his provision for a future pension. If there are hired workers, he must transfer contributions for them as well. Previously, the entrepreneur was registered with the Pension Fund, but since 2017 this function has been transferred to the tax authorities.

It is necessary to register with the social insurance fund only if there are employees, since the entrepreneur acts as an employer and must provide social guarantees. For the individual entrepreneur himself, the medical policy is valid, but there is no obligation to pay contributions for himself. Notification of registration as an insurer confirms the responsibilities of the businessman. This is what constitutes the constituent documents of an individual entrepreneur.

Why does an individual entrepreneur need statistics?

An entrepreneur needs statistics codes to carry out a number of actions:

1. Open a bank account.
2. Use as mandatory payment details in orders.
3. Submit financial, tax and statistical reporting.
4. Complete export-import transactions.

Statistical codes are not automatically received, so the entrepreneur will have to go to Rosstat to get them, or make a printout from the official website. Rosstat has recently insisted that interested parties use the printout. But the bank, for example, only accepts codes with a seal and signature.

Why is OKVED important?

Statistics codes allow regulatory authorities to group entrepreneurs by type of activity. The most important of them for an individual entrepreneur is OKVED. This code informs the supervisory authorities what type of activity the entrepreneur has the right to engage in. When registering, a businessman will have to select the main type of activity. Many additional species can be added to it. However, do not forget that if an entrepreneur decides to change activities, he must inform the fiscal authorities about this in order to receive a new OKVED. Otherwise, he will have to pay a fine.

We can summarize what the constituent documents of an individual entrepreneur are. An entrepreneur, when concluding a business transaction, is obliged to provide the entire list of the above documents so that the counterparty has no doubts about the legality of the actions.

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?

1. 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.
2. 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 1 of 3 documents to the tax authority: 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?

1. Confirmation that information about an individual is included in the state register of the Unified State Register of Individual Entrepreneurs.
2. 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

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) - as a 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:

• The individual entrepreneur invests only his own funds in the business and independently determines the order of spending;
• 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 a company, tax inspectors 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 with a large number of 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 organizing and remunerating labor, resolving 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 accurately and closer to the standard form 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 the decision with 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:

1. Draw up and certify a decision to amend the charter.
2. Edit the articles of association to include a new company name or other provisions.
3. 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 of official registration, the legal status of the 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 authorities and inspections.

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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:

1. state certificate individual entrepreneur registration;
2. notification that a specific citizen has been registered with a specific tax authority;
3. 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.