SPD - this is what? SPD registration

Entrepreneurial activity is considered to be the main driving force of a market economy. The realization of one's own interests, which in the overwhelming majority of cases is the regular receipt of income and greater freedom of action, is not only associated with hard work, but also with many formalities. An entrepreneur at the same time is both the owner of the business, and, often, the manager, accountant, lawyer, manager. And at first it can be difficult to understand many of the nuances.

SPD and other forms of economic activity

The subject of entrepreneurial activity (SPD) is a legal concept, denoting the form of economic activity, which brings together several types of entrepreneurship. The term is used in the legislation of Ukraine. In the Russian Federation, the notion of "subject of entrepreneurial activity" is not fixed by law (the law singles out individual entrepreneurs and legal entities separately), but is found in legal literature.

Two forms of SAP are also singled out in the legal field of Ukraine: individual entrepreneurship and legal entities. The second category of business entities includes private and public joint-stock companies, a limited liability company, a limited partnership and a full company.

Most often the entrepreneur opens the SAP-FL (SPD-FLP), which stands for "the subject of entrepreneurial activity - an individual (an individual entrepreneur)", or FOP - "phisical person pidpriemets" from the Ukrainian language. It is this form of SAP that will be considered in this material.

Who has the right to become an entrepreneur?

Individual entrepreneurs who are citizens of Ukraine, other states or stateless persons can officially register as an individual entrepreneur . At the same time, the potential SPD must be legally in the territory of Ukraine, be of legal age (for persons from 16 to 18 years, additional permission from parents or legal guardians is required), have a registration at the place of residence and obtain an identification number.

The current legislation allows not everyone to engage in economic activities. Those who have already registered in the Unified State Register, provided incomplete sets or falsified documents can refuse to register, if there is a court decision on prohibition to engage in business or in the event that a person can not engage in economic activities under the law. The latter category includes:

• Incompetent citizens;

• Employees of the state apparatus or local governments, deputies;

• Prosecutors, notaries, auditors;

• Officials of the organs of the court, internal affairs, state security, prosecutor's office.

What are the duties of the business entity?

The SAP system is associated not only with obtaining systematic income, self-management and freedom to carry out activities, but also with a number of responsibilities. So, a private entrepreneur is obliged:

• To inform the relevant authorities about any changes in the information specified in the personal documents;

• Ensure the high quality of goods and services provided, preserve the rights and interests of the consumer;

• Do not allow violations of current legislation;

• Adhere to the requirements for sanitation, comply with fire safety;

• Keep records of the results of economic activity and promptly report to the tax and other authorities.

The procedure for state registration of an entrepreneur

SPD is a form of economic activity that is subject to mandatory registration. The procedure involves several stages, involves some tedious formalities, but with a responsible approach and the desire to register it is possible in five working days.

SPD registration provides for the payment of a registration fee, the provision of a package of documents and applications to registration authorities, registration as a taxpayer and in a pension fund. Additional procedures (obtaining a license, making a seal, opening a business account in a bank, etc.) are handled by a private entrepreneur if necessary.

What documents are required for registration as an SAP?

In the state registration authorities, local administration or notary, a potential FOP in person or through an authorized person must provide:

• A registration card that can be obtained (together with a sample of filling) from the registrar;

• A certificate of assignment of an identification code to an individual;

• Passport of a person wishing to become an entrepreneur.

Under the law, the registrar is not allowed to require other documents from the potential FOP. It is important that the package of documents must be filled in the state language and provided at the place of residence of the future entrepreneur.

The package of documents is minimal - it is not difficult to open a SAP. The conditions for conducting economic activity are eased, but this does not mean that it is necessary to refer to the process of registration and follow-up as it is called "through the sleeves".

Tax system for an individual entrepreneur

The tax of the SAP is often single; Under the simplified system of the taxation. The only restriction - such a system can not be used by individuals are non-residents of Ukraine.

Single tax payers are divided into three income groups for the calendar year, the number of employees, the rate, the form of accounting, the frequency of reporting (annually or quarterly) and registration of the VAT payer. Below are the main indicators for the selection of the entrepreneur group.

Registration in the bodies of the pension fund of Ukraine

Register SPD (decryption - subject of entrepreneurial activity) may in the city or district office of the pension fund. It will be necessary to provide the following documents:

• A copy of the certificate of state registration of a business entity certified by a notary;

• Reference with the number assigned to the entrepreneur in the state register of private entrepreneurs - individuals.

Within the next ten business days, the entrepreneur receives a statement from the pension fund with an identification number, which should be indicated later when filing the accounts.

Print and bank account: are they necessary?

An entrepreneurial bank account and a seal are not required for SPD-FOP (SPD-FL, SPD-FLP), but are necessary in some cases. Printing is mandatory only for VAT payers, the bank account is opened only for the convenience of the entrepreneur in the process of carrying out activities, for example, if an SAP network is organized.

Who needs VAT status?

The VAT payer status must be obtained for an individual entrepreneur who:

• Receives a total income of over 300 thousand hryvnia for the last twelve calendar months;

• Realizes confiscated property;

• Supplies goods using global networks;

• Is an importer of goods;

• Expresses a voluntary desire to become a payer of VAT.

The main advantage of the VAT payer is that such entrepreneurs have the opportunity to reduce the cost of doing business by obtaining a tax credit for the value-added tax paid as part of the full value of the goods.

Do I need a license to carry out economic activities?

Private entrepreneurs can not engage in certain activities, and for certain areas there are restrictions, expressed in the need to obtain a license.

• Individual entrepreneurs are not allowed to engage in the following types of economic activities:

• Protection of individual objects;

• Distribution and trafficking of narcotic substances;

• The production of gasoline, oils;

• Insurance activity;

• Banking activities;

• Issue of securities;

• The organization of radio and television broadcasting.

The SAP form requires a license to carry out trading activities, exchange values, provide services in the field of gambling and gambling in general, as well as some other activities.

The process of closing down a business entity

The process of closing the SAP is the action of the reverse registration, and it provides practically the same steps. To liquidate entrepreneurship, a business entity must file an appropriate application with a state registrar and be tested for lack of debt obligations in the tax and pension fund. If a bank account has been opened or any other contracts have been concluded (internet, utility payments, etc.), their effect should also be terminated in order to avoid charging penalties.