Unincorporated business: decoding. Entrepreneur without a legal entity

Beginning businessmen face the abbreviation of PBOYUL, whose decoding, of course, interests them. What this reduction means, what are its features and much more will be discussed in this publication.

The meaning of the abbreviation

First of all, it is necessary to understand the meaning of the abbreviation under consideration. An entrepreneur without the formation of a legal entity (PBOYUL) is a citizen registered in the legislative order and opened his own business without creating an enterprise. This is stated in the Tax Code (art. 2, para. 11). This type of profit is always carried out at your own peril and risk.

Unincorporated business or a legal entity?

In order for a novice businessman to determine what will prove to be more profitable for him: registering an enterprise or becoming an individual entrepreneur, one should not only understand the decryption of unincorporated business. It is required to know its differences from a legal entity.

Creating an enterprise is much more difficult. First, it is necessary to prepare a charter together with the founders. After that, you should find a suitable office for a legal address, as well as make a charter capital. Unlike the registration of the organization, PBOYUL does not require all this. However, the main difference lies in the degree of responsibility. According to the Civil Code (Article 24), an entrepreneur is liable for obligations with all his property, and the founder is only the amount of money that does not exceed his share in the authorized capital.

The advantage in this form of doing business is simplified registration of unincorporated business and termination of activities. Another plus is the less complex tax and accounting system that is maintained in the book of income and expenditure accounting, applying the boiler method. An important advantage is the relatively simple payment of taxes.

Taxation Modes

For PBOYUL taxation can be carried out in different ways:

• The general tax;
• USN (simplified);
• USN on the basis of a patent;
• ESKH (taxation for producers of agricultural products);
• UTII (tax applied to certain types of activities).

From the chosen option will depend on the accounting of PBOYUL. Under the general regime, entrepreneurs must pay a large number of taxes and submit multiple reports on them. The most optimal for businessmen is "simplified" on the basis of a patent. Not all organizations can use it. First of all, it is necessary that it was introduced into the region, and the second - the IP must be engaged in activities provided from the list of the second article of the Tax Code. The third condition is the limitation of the workforce to five people for the tax period. The fourth rule: the income of an IP can not be more than the limit announced in cl. 346.13 of the Tax Code.

Unincorporated business: taxes

With this form of doing business, the entrepreneur must pay:

• NDFL 13%;
• VAT up to 20%, but if for the last 3 months the revenue was less than 1 million rubles. Without taxes, the payment can be freed;
• Sales tax of 5%;
• Property tax, if the property is an apartment, a dacha, a garage, a yacht, a motor ship and other means of transport;
• Insurance premiums.

In certain situations, PBOYUL makes payments for excises and for the use of water bodies. An entrepreneur has the right to engage other people's labor for his own business on the basis of contracts. The activity of an individual entrepreneur is taken into account in the work experience and grants the right to receive a pension in the future.

How to register unincorporated business?

Creation of the status of an entrepreneur in the considered form of doing business is carried out on the basis of the Law on State Registration of Legal Entities and IPs (No. 129-FZ). This procedure is carried out in the registration authority, which is available in each administrative district. In order for a citizen to become an unincorporated person whose decoding and features are already known to him, the following operations must be performed.

1. Identify one or more areas of business.
2. Prepare all the documentation to apply for registration as an unincorporated business.
3. Submit the necessary documents for registration.
4. To choose the most optimal variant of taxation for unincorporated business.
5. To make a seal.
6. To register with the tax service and extra-budgetary funds.

Registration of unincorporated business is considered complete when the relevant information is entered in the state register or EGRIP.

Documentation

According to the legislation, the creation of the status of an entrepreneur without the formation of a legal entity will require a package of documents.

1. Application for registration of a citizen as an individual entrepreneur.
2. Photocopy of the passport.
3. Photos 3 x 4 cm (three copies).
4. Notice of payment of state duty.
5. Application for taxation (simplified).
6. Application for the introduction of IP in the state register of entrepreneurs.
7. For a foreign citizen - a residence permit.
8. Print sketch (three copies).

To produce the seal, you must provide the manufacturer with two approved sketches and a copy of the registration certificate.

To be registered with the tax authority, you will need:

• A completed application form;
• Journal of income and expenditure accounting ;
• employment history;
• A photocopy of the birth certificate of children, marriage or divorce;
• A certificate for students of children (if any).

After registration, the taxpayer is assigned an INN and a certificate is issued.

In order to register for off-budget funds, you will need a passport, an application for registration, a notice of registration with the tax authority, a license, a contract for hiring individuals, a certificate of state registration.

Everyone can be engaged in entrepreneurial activity and become an unincorporated entrepreneur. Other persons have the right to conduct their business only with the consent of legal representatives. Non-residents and people permanently residing without citizenship in the territory of Russia and having the necessary permits can obtain the status of an entrepreneur without the formation of a legal entity. A novice businessman who understands what an unincorporated business is (decoding), which advantages and disadvantages in this business conduct, as well as the features of registration, are more likely to make the right decision.