Unexpectedly for me, it turned out to be popular and brought a considerable number of questions. They were answered in the comments, but since the topic is interesting to many, apparently, it makes sense to write for everyone.

What types of activities can an individual entrepreneur engage in?

In principle, according to Civil Code, IP can do everything that is generally allowed to do commercial organizations. But other laws establish some restrictions, mainly in relation to activities that require licensing.

So, an individual entrepreneur cannot engage in:

• Production and sale of alcohol
• Production and sale of weapons, ammunition, military equipment
• The production and sale of pyrotechnics belonging to the 4th and 5th classes (so you understand, the fourth is such pyrotechnics that can disturb an unwary citizen at a distance of up to 20 meters, for example, professional fireworks. The fifth is when there are fragments and/or a shock wave, that is, for example, a pomegranate used for festive purposes)
• Development, production, testing and repair of aviation equipment
• Banking activities
• All kinds of asset management in the markets securities(including, cannot create shares investment funds, non-state pension funds, etc.)
• Organization and conduct of gambling
• Private security activities
• For some reason - by selling electricity
• Production medicines

What can I say about this list? Apart from alcohol, I didn’t really want to. However, I didn’t really want alcohol, alcohol is a harmful thing. It's delicious though.

Okay, let's continue.

Maybe - everything else that is permitted by law.

How are these types of activities registered when registering an individual entrepreneur?

Actually, the question looked like this: Is it necessary for an individual entrepreneur to register the scope of activity when registering - because one project can be said to be a design project, and the other is something like a catering outlet in a shopping center. Can one individual entrepreneur do both?

When registering, if I’m not mistaken, the types of activities for an individual entrepreneur are registered, ten, and then there is the phrase “as well as any other activity not prohibited by law” or something like that.

As a rule, the first two or three types of activities are those that a person really intends to engage in, and the rest are some frequently encountered, commonly used ones, in reserve. Some 51.70 - “Other wholesale", 52.61 - "Retail trade by orders", 52.61.2 - "Retail trade carried out through teleshopping and computer networks", etc.

Therefore, no matter how bizarrely the types of activities recorded during registration are combined, this is legal and normal. Moreover, there is nothing wrong with doing something not specified during registration - if, again, it is permitted by law.

The only problem that may arise is if you come across a picky counterparty who will require you to provide an extract from the Unified State Register. register of individual entrepreneurs, will not see there the type of activity that you are going to engage in with him and will ask stupid questions.

But even in this case, if you answer the questions correctly, the problem can be solved.

Can an individual entrepreneur import goods from abroad?

Yes, it can. But. But! But!!!

• VAT will have to be charged and paid on the cost of imported goods.
• Importing goods from abroad is a foreign economic activity. And foreign economic activity, guys, is a sea of ​​documents and REGULAR, regular scheduled checks tax

At the same time, any logistics company, in addition to the actual delivery of goods from abroad, it will also offer customs clearance. And goods can be purchased within Russia from a Russian legal entity; no foreign trade activity will arise.

It is only advisable to make sure that logisticians issue invoices from a normal organization, not from a fly-by-night organization. They love it.

This, in a nutshell, is the case, comrades.

Is foreign economic activity possible for individual entrepreneurs? Many domestic entrepreneurs are interested in this issue. In many ways, commercial activity is associated with the supply of products from the manufacturer to the consumer. This also applies to individual entrepreneurs, whose activities involve the production of various goods suitable for sale in our homeland, as well as for export to countries near and far abroad, since for normal business development it is necessary to look for additional sales opportunities.

But here the question arises: can an individual entrepreneur conduct foreign economic activity? To deal with this dilemma, you will need to find out as much information as possible about this type of service. Therefore, we will further examine this issue in detail.

Individual entrepreneur and foreign economic activity

Can an individual entrepreneur engage in foreign economic activity? In connection with the desire of most citizens to open their own business and start doing business, many provisions have appeared in the legal framework of our state that are aimed at creating favorable conditions for this. Particular attention was paid to representatives of small businesses, since without too much initial capital it is very difficult to effectively develop the chosen commercial area.

Several fairly convenient taxation systems have been developed that allow not only to reduce interest rates, but also to get rid of the need to pay a whole set of various taxes that are mandatory for owners of larger organizations. In addition, we were given the opportunity to engage in various types of trade on the territory of the state, and, if we have certain documents, to supply our products beyond its borders.

This has significantly expanded the range of opportunities for individual entrepreneurs who supply agricultural products, produce souvenirs, and transport goods from neighboring countries with subsequent sales in Russia.

In addition, this way of doing business is suitable for all tax systems that are provided for individual entrepreneurs by current legislation. Its provisions also include foreign economic activity.

Individual entrepreneur has the right to conduct business relations with foreign partners, providing the services they need or delivering its products to their sales areas. The implementation of this procedure is described in detail in Article 10 Federal Law"About the Basics" government regulation foreign trade activities".

It says that any citizen of the country has the right to engage in external affairs economic activity if there is appropriate registration in one of the federal districts or entities that have issued a permit to engage in entrepreneurial activity in accordance with the regulatory framework of the state.

This gives the right to carry out export transportation to most countries of the world, and, if desired, supply imported products. At the same time, if an individual entrepreneur is a VAT (additional value tax) payer, then, in accordance with the law, his compensation is carried out by state financial structures in the volumes and terms provided for by the current regulatory documents.

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Foreign economic activity for individual entrepreneurs

Basic rules of this type commercial activities are to conduct a transaction with representatives foreign company, while observing the terms of the drawn up contract and taking into account the requirements of legal acts of both parties.

As for the economic feasibility of carrying out this operation for an individual entrepreneur, this definition implies compliance with several main provisions, which include the following:

1. Such a transaction is based on the principle of absolute self-financing and self-sufficiency, including when performing foreign exchange transactions. The export-import agreement is based on the principle of self-financing.
2. The volume of the transaction must be based on the resources at our disposal. These may well include material, intellectual and currency opportunities.
3. Before conducting such a transaction, it is necessary to carry out a full and thorough analysis of the conditions that the current market offers, take into account the features of other proposals and perform a feasibility study. This will avoid the occurrence of unforeseen situations involving risks.
4. A transaction that involves contact with companies located outside our country must be carried out in compliance with bilateral government agreements, international laws and regulations that apply in the territory of all parties to this process.

In most cases, conducting business with other countries for small businesses is associated with a significant number of risky situations in which there is a danger of losing profit from the transaction. This may be a consequence of the legislative characteristics of the country in which the partner is located. Therefore, most businessmen prefer to contact law firms specializing in international law and providing their services when concluding transactions.

Having decided to start an individual business, the first thing you need to do is decide on the type of activity (VD) bringing maximum profit. The chosen occupation requires compliance relevant requirements.

In some cases, registration of an individual entrepreneur may not be enough, and the organization of a legal entity will be required. Also, indicating the type of activity according to the all-Russian classifier is necessary at the time of registering a business with the Federal Tax Service.

It is better to choose the appropriate directions at the very beginning, before starting work, so as not to waste time making changes in the future.

Main and additional

According to Russian legislation, the number of types of activities of individual entrepreneurs not limited to. When registering and registering for tax purposes, you must indicate one main type, the rest will be considered additional.

Isolation of the main VD is also required by statistics for a more convenient classification of individual entrepreneurs. In addition, the selected code is important for the Social Insurance Fund, since it determines the injury rate.

There is no real obligation to engage in all of these areas. But the entrepreneur does not have the right to carry out activities for which information is not included in the register.

When adding to the list, it is important to consider that some types of activities are possible only with the permission of special services or with a license. If there is no actual work on them, such types do not need to be indicated.

You can switch from one registered view to another. There is no need to always stick to your main activity. Temporary cessation of work in the main type is also not prohibited.

1. Advertising services.
2. Consulting and legal support.
3. Publishing and printing.
4. Organization of entertainment events.
5. Personnel selection.
6. Wholesale trade.
7. Various types of creative activities.
8. Transportation using passenger vehicles.
9. Retail trade of certain types of goods.

Requiring approval and permission

In some areas of business, in order to get started, you first need obtain permission from a number of regulatory authorities, which check the level of workplace safety, the likelihood of harm to employees and consumers.

Are subject to control technical condition premises and execution sanitary standards. Permission to start a business is issued by relevant service: sanitary-epidemiological, fire inspection, Ministry of Emergency Situations, city administration, urban planning and architecture department, etc.

Until all necessary regulatory organizations are ready, the individual entrepreneur cannot begin work.

The group of activities that require permission and approval includes such directions, How:

1. Retail trade in food products.
2. Organization catering(cafes, restaurants, bars, canteens, etc.).
3. Food production (bakeries, sausage shop, smokehouse, etc.
4. Manufacturing of consumer goods.
5. Entertainment services that involve the possibility of injury (shooting gallery, paintball club).
6. Beauty services, hairdressing salons, manicure salons, SPA salons and other beauty services.

Licensed

There are VAs that you can do only after receiving the appropriate license. Activities subject to licensing are controlled by federal laws.

To obtain a license you must complete a number of established conditions regarding the parameters of the premises used, technical equipment, availability necessary documents, skill level of performers.

The list of all types of activities available to individual entrepreneurs, for which a license is required, consists of 50 items.

These include:

1. Private security, search service.
2. Transportation of passengers.
3. Manufacturing of certain medicines and medical equipment.
4. Medical activity.
5. Services in the field of education.
6. Activities related to hydrometeorology or geophysics.
7. Work related to military or aviation technology.
8. Activities involving the storage, transportation and use of fire hazards and chemicals.
9. Retail trade in excise goods (alcohol, tobacco).

Prohibited

For certain types of work for individual entrepreneurs it costs ban. These include the military and chemical industries, economic and financial activities, as well as everything that may threaten people’s lives.

If an entrepreneur wants to work in any of the listed areas, it is necessary to organize a legal entity that has a different list of powers and obligations, unlike an individual entrepreneur.

1. Production and wholesale of alcohol.
2. Distribution of weapons and ammunition (cartridges, spare parts).
3. Creation, testing and repair of military equipment.
4. Activities in the field of space exploration.
5. Production and storage of explosives.
6. Electricity sales work.
7. Activities related to narcotic substances.
8. Organization of non-state pension and mutual investment funds.
9. Activities in the banking sector.
10. Everything related to gambling.
11. Media on television and radio.
12. Passenger and freight transport using air transport.
13. Industry that harms the environment.

You can learn how to add types of individual entrepreneur activities in this video.

How to choose OKVED and indicate it correctly in 2018

To do this, you need to contact the Federal Tax Service. What the entrepreneur plans to do is indicated in the application using the appropriate codes from the All-Russian Classifier of Types of Economic Activities (OKVED). For initial registration, it is necessary to have the code of one main ID, but it is better to immediately enter additional ones.

Since 2018, an updated classifier has been in effect, so from January 1, activity codes must be taken from it. The classifier is structured by economic sectors, each section is under a specific Latin letter.

The code itself is made up of 6 digits. The first two indicate the class to which the activity belongs, the next two determine the group, the rest - the subgroup and type. In the application it is enough to indicate the first 4 digits of the selected code, then specific directions included in one group will automatically be included.

In the future, the entrepreneur can replace or add new OKVED codes. To do this, you need to submit an application to the tax office again; making changes to the types of activities does not require payment of state duty.

Responsibility

An individual entrepreneur is responsible for the timeliness and accuracy of the mandatory information provided about individual entrepreneurs to the Federal Tax Service. OKVED codes refer to mandatory information.

If an entrepreneur is engaged in activities, information about which is not recorded in the Unified State Register of Individual Entrepreneurs regarding this individual entrepreneur, the data about him is not reliable. Or if the start of this activity occurred before the corresponding change was made to the register, the data on the individual entrepreneur was not entered in a timely manner.

According to the law, registration of changes is given three days. For this kind of violation, the individual entrepreneur faces only an administrative fine in the amount of 5,000 rubles. No other measures are provided for entrepreneurs engaged in work not specified in the registration documents.

But failure to comply with requirements on the part of regulatory authorities in the case of certain types of activities is issued serious fines and possible suspension of work until the violations are eliminated. The absence of a compulsory license generally means the work is illegal and may result in criminal liability.

Popular business

Since IP, unlike legal entities, carries full financial liability your personal property, entrepreneurs who have chosen this form of organizing their business try to choose a type of activity that will require minimal investment.

Lending and investment are not widely available to individual entrepreneurs. Complex production requires expensive equipment, higher requirements for premises, the level of special training of personnel, and strict safety rules.

Therefore, most often entrepreneurs start with retail trade, providing household services and small production.

1. In the wake of the propaganda of import substitution, it has become popular to open small stores offering farm products.
2. The most popular product is always bread, which is why there are private bakeries and confectionery shops in all cities.
3. Today, a huge number of goods can be purchased online. Most favorable prices for those who buy, albeit small, but in bulk. This allows resale to be profitable. Retail trade of non-food products is the most common type of activity among individual entrepreneurs.
4. Increasingly, people are willing to pay for comfort; most city residents no longer rely on their own strength in many everyday situations. Hence the growing interest of entrepreneurs in providing services such as repairs and cleaning of premises, installation of furniture and equipment, delivery of goods, etc.

With the opening of an individual entrepreneur, many are just starting to do business. Almost main task For a novice entrepreneur, it’s important to choose the right type of activity. The law allows you to try your hand at different areas without wasting time on numerous re-registrations.

Each businessman, in turn, must take a responsible approach to obtaining the necessary permits, timely payment of taxes and maintaining records.

The selection of activities is described in this video.

03May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

• What types of activities exist according to OKVED;
• What type of activity to choose;
• How to add and change the type of activity of an individual entrepreneur;
• What is it for types of activities.

What are types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity that the individual entrepreneur is engaged in.

Taxation by type of activity is presented in the table:

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, and classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to extra-budgetary funds for yourself, and this must be taken into account when choosing a favorable tax regime.

What are individual entrepreneurs’ contributions for themselves? These are your contributions to health and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to pension fund will be calculated additionally at the rate of 1% of income above the limit.

To summarize the choice of the most favorable tax regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

• If there are employees, then their number;
• To which region Russian Federation you relate;
• The tax system used by your future partners and clients;
• Sales area;
• Use of transport during transportation, etc.

When considering the issue of taxes, one cannot help but touch upon the topic of the so-called “tax holidays” that came into force in 2015. For many, this innovation is very useful and applicable. “Tax holidays” imply the exemption of individual entrepreneurs from paying any tax and a reduction in interest rates on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for providing “tax holidays”:

• Your type of activity is the production of goods, scientific works or in social activity;
• You are registering an individual entrepreneur for the first time;
• The individual entrepreneur has existed for no more than two years;
• Your region is included in the list of regions of the Russian Federation where this benefit was introduced and your individual entrepreneur was registered after the adoption of the law in your region on “tax holidays”;
• You use the simplified tax system or a patent.

It must be taken into account that regional authorities have the right to introduce certain restrictions regarding the number of employees, maximum income per year, and areas of activity of individual entrepreneurs.

Is the type of activity of the individual entrepreneur confirmed?

We will not torment you and will immediately say that. The main direction of the individual entrepreneur’s activity is confirmed during its registration, when the businessman enters the activity number in the Unified State Register of Entrepreneurs, after which this information comes to the Social Insurance Fund.

However, if you decide to change the main direction of activity of the enterprise, then you need to contact the tax office with an application for a change in the direction of activity in order to secure the change.

Why do this? You must receive payment for services rendered and products manufactured strictly according to the code entrepreneurial activity declared to the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will have to be taxed at 13% personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main type of activity. Now experts identify 32 points, which determine the amount of contributions for various areas of activity. The amount of payments depends on the degree of danger and complexity of the work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the Social Insurance Fund in the current year, without overpaying if the percentage differs from the previous year.

How to change and add an individual entrepreneur activity type

The enterprise develops along with the market, and now you are no longer doing what you used to do, which means that you need to think about changing OKVED. It's not difficult, now we'll look at how to do it in detail.

First, you will have to create a number for a new type of activity, and then fill out an application for changing the direction of activity.

To do this, sequentially implement the following steps:

• Go to the subsection “Registration of individual entrepreneurs” on the Federal Tax Service resource;
• Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate OGRNIP and. The second sheet is intended for recording a new direction of business. On the third sheet it is necessary to cancel the old direction of the enterprise’s activity. All three pages of the document are required to be completed.

Now you need to collect the missing documents for the tax office.

These include:

• Passport;

If you are sending a tax trustee, then attach a notarized power of attorney and the passport of your representative.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (don’t forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office with which you registered your individual entrepreneur.

But that's not all. If you are an entrepreneur with employees, you need to confirm the main activity of the individual entrepreneur by submitting a certificate to the Social Insurance Fund. If your individual entrepreneur does not have employees, then such a certificate is not needed.

What to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side business lines to the existing list. To do this, fill out only the lines for auxiliary areas of activity of the individual entrepreneur on the second page in form P24001. The third page only needs to be completed if you want to exclude any type of activity.