Constituent documents for individual entrepreneurs. List of constituent documents of individual entrepreneurs

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— a package of documents that is the legal basis for the activity individual entrepreneur and its 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 the constituent documents come into force. It is possible to make some changes to this type documents.

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 account within one working day. personal account taxpayer. This extract will be signed by 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 in 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 the 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 valuable 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 the first employee within 30 calendar days You must submit an application to the Social Insurance Fund 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 notice will indicate registration number the insurer of the individual entrepreneur 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 in the territorial body of the Social Insurance Fund Russian Federation. This notice confirms the registration of an individual as an insurer under mandatory 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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Federal legislation stipulates that when drawing up constituent documents, an individual entrepreneur must indicate current data. The list established by law is necessary basis to conduct business and obtain the necessary legal status. The local regulatory authority has a list of what is included in the constituent documents of an individual entrepreneur. Before starting the registration procedure, it is strongly recommended that you familiarize yourself with this list.

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

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

Legal status of a legal entity

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

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

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

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

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

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Legal subtleties of application of legislation

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

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

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

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

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

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

In any field of activity, document flow occupies an important place, and, of course, business is no exception. In the course of your business activities, you will often have to deal with such a concept as constituent documents. And although a single businessman needs to collect fewer documents than a legal entity, the package still turns out to be quite impressive. The activities of an individual entrepreneur include contracts, business letters, and cards. The abundance of papers is great, but it can still be classified. Let's start with those constituent documents that an individual entrepreneur must have available.

This category includes various agreements, certificates, books of complaints and suggestions, books of inspections, etc. In other words, these are the papers that are necessary to start a particular type of activity. The standard kit received after registration is a certificate of registration as an individual entrepreneur, an extract from the Unified State Register of Individual Entrepreneurs, a notice of registration with the tax office and a letter from Rosstat.

But it is noteworthy that this category also includes various bilateral agreements, contracts and similar documents. For example, if you enter into a contract for electricity supply, it assumes that you will not only be provided with services, but also that you will pay for them. Without such paper it is impossible to start cooperation. However, if the organization does not need any services, then, naturally, this kind of documentation may rightfully be absent.

From the name it is quite obvious that various labor contracts, cards, statements and other documents of the same kind. However, it should be noted that an individual entrepreneur often engages in entrepreneurial activity alone, and therefore, of course, he may not have such documents.

If you hire employees, you cannot do without these documents either. Here the specific requirements depend on the specifics of the work, but there are also general points. So, there must be confirmation that the employee you hired has completed training.

This is a very small group of documents - an equipment maintenance agreement, documents that confirm its registration, and a cashier's log. However, if you do not have this small kit, it is simply impossible to use commercial equipment.

This group includes documents controlled by the tax office. This applies not only to those documents that you submit to the tax authorities, but also to those that simply must be available.

A number of other categories can be distinguished, but here we are talking only about the most common ones. It is possible to talk more specifically about what documents an individual entrepreneur must provide only when considering a specific situation. For example, for food retail, in addition to all of the above, you will need papers that will confirm the product’s compliance with sanitary and hygienic standards.

As you can see, the package of documents for an individual entrepreneur is not too extensive. For example, unlike a legal entity, an individual entrepreneur does not need statutory documents. Thus, collecting the necessary documents is not at all difficult, which means nothing will interfere with your business. The most important thing is to treat paperwork responsibly, otherwise it’s easy to get confused and ultimately receive sanctions and fines. In the event that some questions still arise, but you cannot figure out the legislation on your own (for example, some wording seems ambiguous to you), it is better to turn to specialists rather than wait to see how inspectors will react to a particular situation .

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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:

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

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

• name of the legal entity;
• legal address or location of the legal entity;
• procedure for managing activities;
• the subject and goals of the activities 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, during the liquidation of an LLC or the liquidation of a CJSC are subject to mandatory registration at 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

At IP with legal point In our opinion, there is no such 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.

Commercial activity is in one way or another connected with constant document flow. An individual or legal entity running a business needs statutory documents, on the basis of which transactions will be concluded, goods and services will be sold, and deductions will be made to the state. What are the constituent documents of an individual entrepreneur and how to obtain them, we will tell you in the article.

Composition of constituent documents

If for organizations there is Art. 52 of the Civil Code of the Russian Federation, which spells out the basis for the formation of constituent documents, for an individual entrepreneur the law does not provide for their presence at all. It is generally accepted that an individual, in order to carry out commercial activities valid only on the basis of a certificate of registration of individual entrepreneurs. However, in his work he has to use other documents confirming the right to business.

In their work, individual entrepreneurs have to use other documents confirming the right to business.

The list of documents legally significant for individual entrepreneurs in 2017 is as follows:

• Certificate of registration of individual entrepreneurs in the form P61003, in which the entrepreneur is assigned a number. Sample .
• Recording sheet in the form P60009. It contains all the information about individual: Full name, detailed address, activity codes, list of documents submitted for registration, etc. Sample document.
• Certificate of tax registration with the Federal Tax Service and receipt of a TIN (sample). You are given a notification in form No. 2-3-Accounting.
• List of codes from Rosstat. Some counterparties require them to enter into contracts. Sample .
• Licenses, if required by the chosen line of business (medicine, passenger transportation, private security, etc.). Sample .
• Passport. Confirming the identity of the entrepreneur is a common practice when making transactions. Non-residents of the country still need a migration card and a document confirming the right to stay in Russia.

Where to get the necessary documents

The procedure is quite simple and does not require much time. To begin, an entrepreneur needs to contact the Federal Tax Service at his place of residence and provide the inspector with a complete list of documents to be entered into a single database:

• Application on form P21001.
• Copy of passport.
• Receipt of payment 800 rub. (original only).
• Application for the application of a special tax regime (otherwise you will work for by default).

You can register online through the official website of the Federal Tax Service, in person during a visit to the tax office (the power of attorney is certified by a notary) or using a valuable postal item with an inventory of the contents. You can pay the fee electronically using home computer, through a bank branch or ATM.

You can register online through the official website of the Federal Tax Service.

After 3 days, you receive from the Federal Tax Service a certificate of registration, a sheet of registration in the Unified State Register of Individual Entrepreneurs and a certificate of tax registration (if the TIN has not been previously issued to you). Next, the fiscal service itself sends information about your registration to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, and Rosstat. And if the first two structures themselves send a registration notice and details for transferring contributions to your address, then you can find out the list of statistical codes yourself on the Rosstat website and simply print them out; a signature or a special form is not required.

To obtain a license you must contact necessary package documents (application, conclusion of the SES, confirmation of the applicant’s qualifications, etc.) to licensing authorities, which are government agencies and can be federal and regional according to the type of licensed work.

The so-called constituent documents of an individual entrepreneur should always be kept separately from correspondence, contracts, invoices, and forms. This is a legal basis that confirms the legality of your commercial actions and intentions. If you lose or damage basic documents, try not to delay their restoration - sometimes you have to pay more for paper that is missing at the right time than for issuing a duplicate.