Individual entrepreneur - organizational and legal form. Types of organizational and legal forms

Business is almost ready. There is the most necessary - calculations, business plan, attached premises. It remains very little - to decide in what form the business will begin to exist.

The main task of every businessman is to make profit and multiply it. Depending on what you want to achieve income, the form of activity will be chosen.

Having come to the idea that it is necessary to start a business, a potential entrepreneur is faced with a question related to the election of the organizational and legal form of a favorite business.

This choice is determined by the combination of both subjective factors affecting the entrepreneur, and objective reality.

The concept of form

The organizational-legal form is understood as a method of using and securing property by a business entity and the legal status, as well as the objectives of the activity, which result from this.

The correct choice of the form of the enterprise gives the founders additional tools that allow the business to develop rapidly.

Most often there is registration of IP (deciphered as an organizational and legal form of "individual entrepreneur"). In addition, limited liability companies (LLCs), closed joint-stock companies (CJSC) are registered. Each of the forms has both its advantages and disadvantages, which you need to know about before the stage of registration of the business.

Individual entrepreneurship

The organizational and legal form of an individual entrepreneur is chosen for the design of a small business most often. Most often, activities relate to retail trade, public catering, as well as services that provide the population. Such a choice is made in connection with the fact that for the IP there is more freedom in dealing with cash. Accounting for this form is very simple: it does not require the hiring of qualified personnel and in-depth knowledge in this field. However, in the event of a burnout or bankruptcy of business, the entrepreneur will answer all the property that he has.

PI Features

The organizational and legal form of an individual entrepreneur (PBOYUL or PE until 2005) - involves the registration of a natural person as an entrepreneur. At the same time, a legal entity does not open. These businessmen use the rules of the Civil Code), regulating the actions of legal entities or legal acts (in accordance with Article 23 of the Civil Code). Due to some limitations in legal issues, the present form of business organization is almost always small or micro-business.

Doing Business

Before registering, the owner thinks about the form "individual entrepreneur". What is the organizational-legal form of good, optimal, what to orient in the choice?

The term "entrepreneurial activity" is self-realization at its own risk, which is aimed at obtaining regular profits from the use of property, performance of work, the sale of goods or the supply of services. The key point is "regularity". A one-time sale or service provided can be provided without an IP. However, the legislation does not precisely state what is considered "regularity." Without registration, it is possible to receive income only from letting your housing out.

A responsibility

For the fact that activities are conducted without registration with state bodies, a fine is imposed. Its dimensions reach up to 300 000 rubles. Or the amount equal to the amount of wages or other income for a period that can be equal to two years. Also, punishment can be equated to working out compulsory works. The term lasts from 180 hours to 240. Arrest may also be applied for a period of up to six months.

The organizational and legal form of the enterprise "individual entrepreneur" in the case of receiving an income of over one and a half million rubles. (Is particularly large in size) implies responsibility in the form of punishment:

• A fine, the value of which begins with 100 000 rubles. Up to 500,000 rubles;
• Penalty in the amount of any income or salary for a time interval of one to three;
• Imprisonment up to five years with an additional fine, the amount of which is equal to the sum of eighty thousand rubles;
• Imprisonment for up to five years with or without an additional fine.

For obligations, deals, contracts, an entrepreneur who does not have a registration is fully responsible. The reference to lack of registration is not a mitigating factor.

Penalties

The organizational and legal form of an individual entrepreneur is the duties, rights, responsibilities, performance or non-performance of which entails punishment.

If in order to start a criminal case, the amount is not reached, then they will impose a fine. Incomplete payment or non-payment of the whole tax (tax) in case of underreporting of the tax base, incorrect calculation of tax or other unlawful actions is punishable by a fine equal to 20% of the unpaid tax.

Code OKOPF

The code of the legal form of the individual entrepreneur is indicated in the classifier.

Abbreviation OKOPF - All-Russian classifier of organizational and legal forms. This code is required in order to:

• There was an opportunity to generate information resources that contain information about business objects;
• Solved analytical problems of statistics, economics and taxation, which are associated with the disposal of property and property management;
• Socio-economic processes were predicted and analyzed;
• Recommendations on the regulation of the economy were developed.

The code itself is made up of 5 digits. For example, for the forms of entrepreneurship the following codes are applicable:

• LLC (code 1 23 00);
• Non-public joint-stock companies (code 1 22 67);
• PAO (code 1 22 47).
• Individual entrepreneurs (code 5 01 02).

Definition of code

The organizational and legal form of an individual entrepreneur, CJSC or LLC is included in the classifier code.

To determine the code it is necessary to understand what each digit means.

• The first is the section.
• The second with the third digit are responsible for a certain type of organizational and legal form; And the fourth - for the form of a specific organizational and legal form.

In order to see the code it is necessary to use the classifier in the classifier system or consult the services of consultants.

Restrictions

The organizational and legal form "individual entrepreneur" does not have at its disposal restrictions on geography in the Russian Federation or on the number of points. There is also no dependence on the place of registration. Restrictions on income from business also do not.

The employees of the FSS and the PFR, the tax authorities, the FSB, the Ministry of Internal Affairs, officials, rectors, heads of schools can not be IP.

Budgetaries who do not have special powers can be individual entrepreneurs (doctors, teachers).

Advantages and disadvantages

The organizational and legal form of an individual entrepreneur (for example - private shops, etc.) has both its own superiority and shortcomings.

An entrepreneur who does not form a legal entity has, among the advantages:

• A simple procedure for registering a business, as well as terminating an activity;
• A small list of documents required for the procedure;
• A simple form of reporting, a small list of taxes;
• Lack of accounting: the IP conducts only a book of costs and revenues, and still provides a quarterly report on costs and revenues.

It is very important to make the right choice of organizational and legal form. The status of the individual entrepreneur obliges to understand what disadvantages the business can have in the chosen form.

Among the minuses, IPs are noted:

• Responsibility for all matters with their property in the whole volume;
• Impossibility to allocate responsibility for obligations that arose as a result of activities between the founders;
• Complexity with the involvement of investors due to lack of shares or shares;
• Difficulties with selling a business, since it can only sell personal property in the form of assets;
• The transfer of business by inheritance is associated with a great paperwork.

The organizational and legal form of ownership "individual entrepreneur" is convenient for the founder of business, but often legal entities do not want to work with IP, preferring them to more powerful CJSC or LLC.

Distinctive features

The type of business is an individual entrepreneur, the organizational and legal form is not only simple, but also easily designed. But the owner should know what is the difference of PI from other persons.

For registration of such a form, the state duty is charged five times less than in the case of the organization of a legal entity. Also, the charter and any authorized capital are not needed. Unfortunately, it is impossible to appoint a full-fledged director of an enterprise with this form of activity. An entrepreneur is a private person, not an organization.

PI does not deal with the cashier, he can dispose of funds on the account at his own discretion. Economic decisions are taken without entering into the protocol.

Registration of business is made only on itself, registration of several founders is impossible. You can not sell or re-register this business.

Employees who are employed in the IP have few rights.

Who can apply for a business?

To issue a business in such organizational and legal form can:

• Capable adult citizens of the Russian Federation;
• Underage citizens with the permission of trustees or parents;
• Citizens of another country who live on the territory of the Russian Federation;
• Citizens 16 years of age who married or a special body recognized as capable.

Registration procedure

For registration you need:

• A statement in one copy on the state registration of the IP;
• A copy of the individual number of the taxpayer;
• Form P21001, completed by the tax authority;
• Copies of the passport and propiska;
• Receipt for payment of duties.

Within five days there is a registration or an entrepreneur receives a reasoned refusal.

In case of confirmation of the procedure, the following shall be issued:

• Certificate of registration as an IP;
• Extract from EGRIP (state register containing the list of IP).

The cost of this procedure is about 2,000 rubles. You need to pay 800 rubles. Duties and about 1 000 or 1 500 rubles. For the services of a notary, but only when his services are needed. You can also come to the organs yourself, it's completely free.

In the future, activities will be accompanied by the payment of taxes and filing of minimum reporting. Remind of the deadline for submitting documents to the authorities can online services that provide services on a free or paid basis.