Can a legal entity. Entity. Disadvantages of IP status

28.11.2019

Among those who are not interested in this issue, there is an opinion that legal entities include any form of entrepreneurial activity. Whether it is a society with limited liability, or individual entrepreneur- all the same. Entity. But is it really so? After all, there is a huge the legislative framework differences both in the conduct of business, and in the various opportunities and restrictions that are imposed on both of these types of commercial activities.

Therefore, for those who plan to open a business and choose a form of activity, it is important to understand what the differences really are, and how it is actually correct to talk about the status of individual entrepreneurship.

The simplest explanation for the layman (that is, someone who is simply interested in this issue, but not connected with it): An individual entrepreneur is an individual with the rights to conduct business activities of a legal entity.

From the point of view of the legislative spectrum, an individual entrepreneur is called a private entrepreneur, or an "entrepreneur without forming a legal entity." But it's still a physical entity.

So, almost everyone can become an individual entrepreneur, but he will have to fulfill the requirements indicated by law. That is, it will be an individual who builds his activities within the boundaries and provisions of the law, but does not register a legal entity.

In even simpler language:

A certain Ivanov Ivan Andreevich lives. He decided to go into business, but did not want to create any company like Avdrug LLC. Therefore, he is registered according to the rules and becomes IP Ivanov Ivan Andreevich. From that moment on, he has the right to engage in commerce, but only within the framework of legislative norms and legal regulations, which regulate the work of those who have registered as a "scammer". And still, he is not legal entity.

Why can't you practice commercial activities without being an IP

Because without registration of business law, any activity will be outlawed (recall, we are not talking about legal entities).
When a person registers as an individual entrepreneur, he registers with the tax office and chooses a system according to which the tax office will collect taxes from him for his commercial activities.
After registration, an individual entrepreneur assumes property responsibility for everything that he owns.
Without registering an individual entrepreneur, it will not be possible to hire employees to work for you. And the IP can do it without breaking the law. After all, every hired person will need a mark in the work book.

Who are individuals?

But if the entrepreneur remains an individual, then it is worthwhile to figure out what is meant by this term.

In fact and by the letter of the law, an individual is a person who has rights and obligations under legal regulation state structure.

Individuals have their own characteristics

Identified by the system by full name.
It is not required to undergo any registration (except for obtaining a birth certificate and passport).
Has the right to conduct economic transactions with individuals and legal entities in terms of trade, exchange environment, production processes and transport.

What do ordinary individuals and individual entrepreneurs have in common?

The profit that an individual entrepreneur receives and the funds of an individual are completely at their disposal regarding further actions on them.
No one obliges either an individual or an individual entrepreneur to open a current bank account or maintain Accounting.
Nobody is obligated to have a seal.
Individual entrepreneurs and individuals are equally responsible before the law for the violations committed.
The address of registration is at the physical person. For individual entrepreneurs, it serves as the address for registering business activities.

Important! An individual without an individual entrepreneur cannot conduct commercial activities. And this is the fundamental difference. That is, the same Ivanov Ivan Andreevich cannot do business if he has not gone and registered himself as an individual entrepreneur. But even after registration, when he receives an additional right to engage in commerce, he remains in the status individual.

We analyzed the signs of individuals and looked at the similarities and differences between those of them who registered the right to business. Now let's see, in order to already imagine the whole situation for sure, what are the characteristic features of legal entities.

Signs of a legal entity

The organization that will do business is registered and has certain property.
The legal entity has its own separate name and registration address.
Separate responsibility.
A legal entity acts in the form of a certain team, which is structured, divided into managers and subordinate employees, which operates in a certain formal sphere of rights and obligations of each of its members.
A legal entity has the right to be in court proceedings, both as a plaintiff and as a defendant.
It is supposed to keep accounting records, submit reports to the Federal Tax Service, as well as extra-budgetary funds.
A legal entity is liable before the law for the violations committed based on the chosen organizational form.
The legal entity gets the right to obtain licenses for a certain type of activity that is not available to other forms of commercial activity.
Printing is an obligatory tool for conducting the activities of a legal entity, as well as a current account in a banking organization.

Note: with regard to property liability, in the case of the organization of a legal entity, its founders invest their parts of the authorized capital into the common "piggy bank".

Note 2: In litigation, a legal entity is a representative of the entire organization.

What is common between an individual entrepreneur and a legal entity

The need for reporting to the tax authorities.
Supervisory and inspection bodies arrange verification activities in relation to both forms of entrepreneurship.
They have the right to hire workers in the state.

Comparison of IP with Jur. face

To finally understand why an individual entrepreneur is not a legal entity, the following characteristics can be given point by point:

Taxes. Both of them pay.

Accounting. Both lead and others.

workers in the state. Everyone can hire.

Checking account. IP is right. Legal entity - obliged.

Seal. IP is right. Legal entity - obliged.

fines. Mandatory in case of offenses both on the part of individual entrepreneurs and on the part of legal entities. However, in the case of the latter, they are more significant.

A responsibility. The SP is responsible for everything he has. A legal entity - only within its share of the authorized capital.

Registration. The IP is easy to register. You need a passport, application and receipt. The legal entity will need constituent documents.

Address. An individual entrepreneur is registered at the place of residence, business is not necessarily conducted there. The legal entity has a legal address, which most often coincides with the location of the office.

Activities. Sole proprietors have many restrictions on various complex types of commerce. A legal entity can obtain a license for them.

Income management. IP decides how to dispose. When withdrawing cash from the account, you only need to indicate that this is the income of the entrepreneur. The legal entity is obliged to indicate the purpose - for what they will then be used.

As similar as the two forms of entrepreneurship are, there are still more differences. Both in quantity and quality, especially in the area of duties and responsibilities. On the other hand, an individual entrepreneur can exercise his right to open a current account, to create a seal and to recruit employees. Then the level of differences will be sharply reduced.

Pros and cons of an individual entrepreneur compared to a legal entity

All of these factors (both positive and negative) can be deduced from what you and I identified earlier by comparing two forms of business.

Clear benefits include:

Simplicity of registration actions when opening an IP (and when closing too).
Calm distribution of income from their activities as needed.
Reporting is easy.
Office is optional. You, as an individual entrepreneur, register at the address of your residence, so you can work at home.
There are a number of forms of doing business that are aimed at simplifying duties - UTII, STS, PSN.

Flaws:

You will be responsible for all personal property, and not just that which relates to the actions of the IP.
Various activities will remain inaccessible to you.
The largest, and most often the most profitable partners will not work with small entrepreneurs. This is most often due to the lack of VAT payment.
You will still pay contributions to the pension fund, even if you work alone, or do not work at all, but the IP is valid.

Outcome

We figured out the difference between ordinary individuals, individual entrepreneurs and legal entities. There are many differences as well as similarities. Exactly like the positive and negative features of all forms of reference economic activity. And, if you ask again the question voiced at the beginning of the article - is the IP a legal entity, then we can say “No” with confidence.

Sole proprietorship is still the same individual. But it has registered its activities in accordance with the rules for registration and accounting of entrepreneurial activities. And accordingly, acquired after that certain rights and obligations, which in turn are regulated by separate laws and articles of codes.

Hello! In this article, we will talk about legal status individual entrepreneur, as well as consider the main features of doing business in this status.

Today you will learn:

What is an individual and individual entrepreneur;
What is the legal status of the IP;
What common features does an IP have with legal entities and individuals;
What are the differences between an individual entrepreneur and legal entities and individuals.

Comparison of individual entrepreneurs and legal entities: is an individual entrepreneur a legal entity

Any business begins with registration, and registration with determining the form of ownership of the future enterprise. In the event that it does not require large investments, and you will be the only founder, then your form of ownership is an individual entrepreneur. Why IP?

Fixed tax on the implementation of a certain type of activity

Thus, an individual entrepreneur is a person who has received the right to do business on his own behalf, without changing the place of registration, and who has received certain benefits that simplify its registration and weaken taxation.

Understanding that, is quite complicated for a simple layman.

However, many who wish to entrepreneurial activity, prefer the registration of an individual entrepreneur rather than, for example, an LLC or JSC.

But at the same time, some of them really do not understand the difference, and this is not surprising, because there are many nuances associated with this issue, which we will discuss in today's article.

What does it mean to be a sole trader?

Why is there such confusion about who is an individual entrepreneur, known to us as an individual entrepreneur?

In simple and understandable words, an individual entrepreneur is an individual, but in terms of having a range of rights of a legal entity.

And if you use the laws and regulations Russian Federation, then earlier, in place of the IP that has already become familiar to us, such concepts as “private entrepreneur” and “entrepreneur without forming a legal entity” figured.

Now an individual entrepreneur, speaking in the language of legislation, is an individual who has been registered with the relevant authorities and operates within the framework of laws related to doing business, but without forming a legal entity.

If you dig deeper, it turns out that almost anyone, even minors, can become an IP, but subject to certain requirements.

What is meant here?

There was Sidorov Petr Ivanovich, and after registration, Sidorov Petr Ivanovich became an individual entrepreneur.

Now from can engage in entrepreneurial activities that can be controlled by legislative acts relating to legal entities, but there is an important note - "unless otherwise follows from laws or other legal acts."

Thus, first of all, it is necessary to work according to the laws and regulations directly related to individual entrepreneurship.

Now let's go over the main points:

Without registering an individual entrepreneur, you cannot do business, otherwise it will be considered illegal.
After registration, an individual entrepreneur must register with tax authorities and choose the system of taxation.
In the case of an individual entrepreneur, he bears property liability within the framework of everything that the entrepreneur owns as an individual.
Personnel can be hired as needed, and therefore the SP has the right to take notes in work books workers.

Looking ahead, let's say that an individual entrepreneur is not a legal entity, although he partially has the same rights and obligations.

Signs of an individual

In order to fully understand the question of whether an individual entrepreneur is a legal entity, it is necessary to consider who they are and individuals.

So, an individual is an ordinary person who has a number of rights and obligations and functions in the legal field of a particular state.

Signs of an individual:

identification passes through the name;
there is no need for registration (well, except for obtaining a birth certificate and obtaining a passport);
the availability of rights to conduct economic transactions with such individuals, as well as legal entities. This applies to trade, work on the stock exchange, production, transport.

Is the IP an individual?

Is there a significant difference between an individual entrepreneur and an individual?

Of course, there are, but along with the differences, there are a number of similarities.

Common features of individual entrepreneurs and individuals:

the income received by an individual entrepreneur, as well as an individual, can dispose of as he pleases;
there is no need to keep accounting and even open a bank account;
It is not necessary for an individual entrepreneur to create his own seal;
like an individual, an individual entrepreneur is responsible for the offenses committed;
an individual may have his own address, to which an individual entrepreneur has the right.

The main difference between an individual entrepreneur and an individual is that the former has the right to conduct entrepreneurial activities, while the latter does not.

But for the most part, in this case, the entrepreneur is really an individual who is engaged in business.

Signs of a legal entity

In order to be sure whether an individual entrepreneur is a legal entity, it is necessary to familiarize yourself with the signs of the second business entity.

So, signs of legal entities:

a registered organization that owns certain property;
has its own name and address;
has a separate property;
a legal entity is a team that does not act according to the principles informal communication, but has its own structure in the form of a management body and employees performing certain duties;
in court can be and act as a plaintiff or defendant;
the main responsibilities of a legal entity include accounting and reporting for tax and other government agencies;
depending on the chosen organizational and legal form, responsibility for the offenses committed;
has the right to obtain a license to conduct certain types of activities;
It is obligatory to have a seal and open a corporate bank account.

Let us clarify some points regarding the isolation of property, liability and appearance in court.

The first means that the founders contribute their shares to the authorized capital.

The second is that responsibility is borne within the limits established by law for a particular organizational and legal form of an enterprise.

Third, the legal entity will act in court on behalf of the entire company.

Is the IP a legal entity?

Well, here we are getting to the answer to the question, is an individual entrepreneur a legal entity?

Without further ado, let's denote the fact that their similarity is connected only because of the conduct of financial and other issues related to the implementation of entrepreneurial activities:

preparation of reports for the tax service;
inspections by the tax, fire and sanitary and epidemiological services, Rospotrebnadzor and other regulatory agencies;
have the right to recruit staff;
Violations are punished with penalties.

But in order to consider this issue more deeply and make sure who such an individual entrepreneur is - an individual or a legal entity, we propose to make a small comparative description:

Comparison indicator	Individual entrepreneur	Entity
Duty to pay taxes	There is	There is
Duty to keep records	There is	There is
The right to hire workers	There is	There is
Opening a current account	There is a right	Duty
Seal	There is a right, but more and more often individual entrepreneurs register a seal, which confirms the seriousness of their intentions to cooperate with counterparties	Duty
fines	Available and obligatory for payment, but not in the same amount as for a legal entity	Available and obligatory
A responsibility	With all your property	In the amount of a share in the authorized capital, unless otherwise provided by law
Registration procedure and address	The registration procedure is simple, without filing constituent documents. It is enough to submit an application, a passport and a receipt for payment of state duty. The address is the place of residence, but the activity can be carried out anywhere.	The registration procedure is complicated, requiring the submission of many documents and waiting time. The address is legal, often it is an office.
Doing various views activities	There are restrictions	No restrictions, but a permissive license is required
Disposition of money income	Whatever and whatever. When withdrawing funds, it is enough to indicate that this is the income of an individual entrepreneur	When withdrawing funds, you must confirm the purpose of their further use.

Thus, it can be seen that there are still more differences between an individual entrepreneur and a legal entity than similarities, especially with regard to rights and obligations.

But if an individual entrepreneur “tryes on” the mandatory features of a legal entity, namely, opens a current account, registers a seal, hires employees, it turns out that it can hardly be distinguished from a full-fledged organization.

But even under this condition, it is impossible to answer the question: “Is an individual entrepreneur a legal entity?” unequivocal "Yes".

It is rather an intermediate stage between an individual and a full-fledged organization.

In any case, this is a business entity, which in its work is guided by certain legal acts regulating economic relations.

Therefore, in general, IP still refers more to an individual, which is given in the definition of the concept.

Once again about the differences between individual entrepreneurs and legal entities in the video:

Advantages and disadvantages of IP in front of a legal entity

“You have to learn the rules of the game. And only after that you should play better than others.”
Albert Einstein

In conclusion, I would like to talk about the positive and negative sides registration of individual entrepreneurs for entrepreneurial activities.

This section will be the final point in answering the question of whether an individual entrepreneur is a legal entity or not.

That is, once again we confirm the main differences between these business entities.

So, the advantages of opening an IP over a legal entity are the following:

a fairly simple and quick procedure for both opening and;
full use of income from activities, it can be spent both on business needs and on yourself;
maintaining simplified reporting;
there is no need to rent an office for business, business can be done directly from your personal home;
decisions are made only by the individual entrepreneur, they do not need to be coordinated with anyone;
when choosing a taxation system that provides for the payment of UTII, there is no need to keep records.

But along with the advantages, there are also disadvantages that can become serious obstacles in doing business:

liability to creditors or other third parties is borne not only within the limits of property related to business, but also personal;
the inability to engage in certain types of activities, as they have restrictions in the form of opening a legal entity;
majority large enterprises does not deal with individual entrepreneurs due to non-payment by the second, which does not allow the first to return the tax credit;
decisions are made exclusively by the entrepreneur, because there is no possibility for the manager or director of the company
obligation to pay insurance payments to the Pension Fund, even if the individual entrepreneur works exclusively alone.

If at the beginning of reading this article you were a simple layman who was interested, and Is the IP a legal entity?, now you know it's not.

Even if an entrepreneur takes advantage of the rights that are the obligations of organizations, he will still act in his legal field.

But in general, we can say that an individual entrepreneur is a business entity that has the features of an individual and a legal entity, which makes it necessary in its own way.

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Entity is an organization, firm, company registered in accordance with the procedure established by law, which has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be plaintiff and defendant in court.

Mandatory attributes of a legal entity

Thus, a legal entity registered in Russia must have four features:

presence of organizational unity. A sign of organizational unity is the presence of constituent documents in a legal entity, which reflect the system of management bodies and the relevant divisions for the relevant functions, enshrined in the charter of the legal entity. Bodies of a legal entity can be sole (director, president, chairman of the board) and collegiate (general meeting, board,), and their role is to form the will of the legal entity and to express it outwardly;

possession of separate property. Property isolation is the presence of such an attribute as the authorized capital of a legal entity, an independent balance sheet. The external expression of this independence is also the presence of a bank account in the company;

ability to bear independent property responsibility. Any company that is a legal entity is responsible for the results of its business activities. She is liable for her debts with her own property. This excludes the liability of a legal entity for the debts of its members or founders. In turn, neither its participants nor the founders are liable with their property for the debts of a legal entity. At the same time, in cases established by law or constituent documents, the founders and participants of a legal entity may bear subsidiary (additional) property liability for its obligations;

the opportunity to speak in civil circulation on your own behalf, to be a plaintiff and a defendant in court. A legal entity is an independent participant in civil circulation, it is capable of acquiring and exercising rights and obligations on its own behalf. Therefore, one of the signs of a legal entity is its performance on its own behalf in civil circulation, as well as in court. A legal entity acts in civil circulation, as well as in court under its own name, which individualizes it, makes it a legal person. The name of a legal entity must indicate its organizational and legal form, as well as its own individual name.

Commercial and non-profit organizations

Legal entities, depending on the main purpose of their activities, are divided into commercial and not commercial organizations.

A commercial organization has as the main goal of its activity the extraction of profit, and the profit received is distributed among its participants.

To achieve its main goal, a commercial organization is engaged in entrepreneurial activities.

A non-profit organization cannot have profit making as its main goal.

A non-profit organization is created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, to develop physical culture and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.

A non-profit organization can also engage in entrepreneurial activities, however, the profit received from such activities is not distributed among its participants, but is used for the purposes for which it was created.

Business organizations include business partnerships and society ( general partnerships, limited partnerships, limited liability companies, additional liability companies, joint-stock companies), production cooperatives, state and municipal unitary enterprises.

Non-profit organizations include consumer cooperatives, public and religious organizations (associations), foundations, state corporations, non-profit partnerships, institutions, autonomous non-profit organizations, associations of legal entities (associations and unions).

State registration with the tax authorities as a legal entity

A legal entity has legal capacity and legal capacity, which appear to it simultaneously at the time of its inception, that is, from the moment of its state registration and entering into State Register.

The legal capacity of a legal entity can be universal (general) and special (limited).

The universal (general) legal capacity of a legal entity means that this legal entity may have civil rights and incur civil obligations necessary to carry out any type of activity not prohibited by law.

commercial organizations, general rule, have universal legal capacity, regardless of the designation specific type activities in their founding documents.

The exceptions are state and municipal unitary enterprises, as well as those commercial organizations that are engaged in commercial activities in one particular area (for example, banks and insurance organizations).

All non-profit organizations have special (limited) legal capacity, since they are all created to achieve certain goals using certain methods.

Termination of a legal entity

The legal capacity and legal capacity of a legal entity exist until the moment of its termination, which occurs in two forms: reorganization and liquidation.

Reorganization is the termination of a legal entity with the transfer of rights and obligations by succession to other persons.

Reorganization can take place in the following forms: merger, accession, separation, separation, transformation.

Liquidation is the termination of a legal entity without the transfer of rights and obligations by way of succession to other persons.

Liquidation can be voluntary (for example, by decision of the founders) or forced (by a court decision in case of violation of the law or in case of bankruptcy).

Legal entity: details for an accountant

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... No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (hereinafter - the Law ...
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Disputes about the declarative nature of the application of the USNO
When a legal entity of one organizational and legal form is transformed into a legal entity of another organizational and legal ... guarantee for the creditor of the legal entity for the fulfillment of fiscal obligations. The reorganization of a legal entity does not change ... when one legal entity is transformed into another, by the successor of the reorganized legal entity in terms of the execution ... of the succession to the newly established legal entity of the taxation regime chosen by the previously existing legal entity. Besides...
Reduction of employees during the reorganization of a state body
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On the procedure for conducting a test purchase
Purchase; immediate acceptance by employees (representatives) of a legal entity, an individual entrepreneur or his employees ... purchases are returned to an employee (representative) of a legal entity, an individual entrepreneur or his employee ... immediate acceptance by employees (representatives) of a legal entity or an individual entrepreneur or his .. ... if an additional assessment of compliance by a legal entity or an individual entrepreneur with mandatory requirements is required ...
All about administrative responsibility for ... "bribe"!
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Administrative liability for violations in the field of personal data
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Tell me, please, can a legal entity conclude a contract for the sale of furniture with an individual - the buyer is a legal entity, and the seller is an individual (not an individual entrepreneur). What are the tax risks of this transaction?

A legal entity has the right to buy the necessary items from an individual, since neither tax nor civil legislation establishes any restrictions on transactions with citizens. Also, the transaction does not bear tax risks if the buyer has all the necessary documents confirming the expenses.

The rationale for this position is given below in the materials of the System Glavbukh

Article:Buying goods from the public

When purchasing goods from individuals who are not registered as entrepreneurs, a written sale and purchase agreement must be concluded. As the details of the seller, the surname, name, patronymic of an individual, the name and details of an identity document, place of residence, TIN (if any), bank account details (in case of a cashless payment) are indicated.

The fact of the transfer of goods by individuals is confirmed by the execution of the procurement act in the form No. OP-5, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. Also, a merchant can use an independently developed act containing all the necessary details provided for by Federal Law No. 129-FZ of November 21, 1996. However, the use unified form to avoid conflicts with auditors. The execution of this act will prove the reality of the expenses incurred by the entrepreneur (Decree of the Federal Antimonopoly Service of the East Siberian District dated December 15, 2010 No. A78-7669 / 2009), despite the fact that he does not take them into account when calculating the tax according to the simplified tax system. As you can see, neither about commodity nor about cash receipts is not discussed here. Hence the conclusion that an individual entrepreneur has the right to buy goods for cash without commodity and cash receipts and sell it by bank transfer.

Article:You can accept goods from the founder without documents by making it as a purchase from an individual

The unified form of the procurement act No. OP-5 was approved. However, this form is intended only for the purchase of agricultural products from citizens.

If the organization purchases other goods, it should independently develop the form of the procurement act. The easiest way is to take as a basis the procurement act in the form No. OP-5. At the same time, it is important to remember that the document must contain all the mandatory details that are established by paragraph 2 of Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting". In addition to the required details, the act should indicate information about the citizen from whom the goods are being purchased (passport data, TIN). And provide for a column where this individual will sign when receiving money for the goods sold.

Only if the act meets all the established requirements, the company can take into account the received goods.

It should be borne in mind that when buying goods from the founder, the price of this transaction will most likely fall under the control of the tax authorities (clause 2, article 40 of the Tax Code of the Russian Federation). Therefore, it is necessary that the price of the goods correspond to the market level.

Note that when purchasing goods from an individual, the organization does not become a tax agent. That is, you do not need to withhold tax from the founder's income and submit information about this income to the IFTS. In this situation, the citizen is obliged to independently report on personal income tax (subparagraph 2, paragraph 1, paragraph and article 228 of the Tax Code of the Russian Federation).

Article:When buying property from an individual, you do not need to withhold personal income tax

If an organization acquires property belonging to him from an individual, it should not deduct from his income and transfer personal income tax to the budget. In this case, the seller of the property calculates the tax and pays it to the budget. This explanation was given by the Ministry of Finance of Russia in its letter. In general, organizations that pay income to individuals must perform the duties of tax agents and withhold tax (clause 1, article 226 of the Tax Code of the Russian Federation). However, there are exceptions to this rule. So, in subparagraph 2 of paragraph 1 of article 228 of the Tax Code of the Russian Federation it is said that individuals who receive income from the sale of property owned by them by right of ownership pay personal income tax on their own.

Article:An act that will confirm the costs of purchasing goods from "physicists"

Why this document is important: Without an act, tax authorities do not recognize the cost of purchasing goods.
What is often wrong: They buy goods without drawing up any documents. Or they do not reflect all the details defined by law.

When a document is required: If your company is on the "simplified"

The sample of the procurement act given by us can be used by both companies in the general mode and those using a simplified system.

Let's say you decide to buy property for cash from a person who is not registered as an entrepreneur. To account for expenses for tax purposes, they must be documented. To do this, you can develop a special document yourself. For example, a purchasing act.

What are the rules for drawing up a procurement act

In general, buying food from citizens, you can use standard form OP -5 "Purchasing Act", which was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. It is mandatory for companies providing services Catering, for the purchase of products from the population. This document is drawn up by a representative of the organization in two copies at the moment when it purchases agricultural products from the population. It is signed by the representative of the company and the seller. Then it is approved by the head of the organization. One copy of the procurement act is transferred to the seller, the second remains with the buyer.

At the same time, if a company does not purchase products, but other goods, it is more convenient to develop its own form of act. The main thing is that there are all the details that are provided for in Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (see inset below). Catering companies can also use their own form of act when they buy goods other than groceries.

Details that must be in the procurement act

1. Name of the document.

2. Date of compilation.

3. Name of the organization on behalf of which the procurement act was drawn up.

5. Measures of business transactions in physical and monetary terms.

6. The name of the position of the employee who bought the goods, as well as the last name, first name, patronymic of the seller and his passport data.

7. Personal signatures of the parties.

Example

Senior Purchasing Manager of Three Bears LLC A.N. Volkov purchased a used Fujitsu Siemens AMILO Pro V2065 laptop for work in the company from citizen S. S. Lisitsyn for 10,000 rubles. Previously, he took money from the cash desk of the organization under the report. Volkov completed the procurement act as shown below.

How to reflect the purchase in accounting

The employee must submit an advance report of the money spent on the purchase. The company receives the purchased goods on the debit of the corresponding account. If these are materials, then at the expense of 10. If the goods are purchased for resale, then to account 41. And if you purchased a fixed asset, then take into account the costs of acquiring it on account 08. On a loan, a purchase, as a rule, is reflected in account 71. Since an employee usually purchases goods by spending the funds that he took at the company's cash desk under the report.

Please note: you can pay any amount in cash to a citizen who is not an entrepreneur. Limit of 100,000 rubles. under one agreement, which is established by the instruction of the Bank of Russia dated June 20, 2007 No. 1843-U, is not valid in this case.

How to take into account the purchase when calculating taxes and contributions

Purchase expenses for income tax purposes are taken into account in the usual manner. That is, as material costs, or as the cost of acquiring goods, or by depreciation.

Important detail

It is not necessary to withhold personal income tax from the seller's income.

It is not necessary to withhold personal income tax from the seller's income. He himself will declare income, if it is necessary by law to do so (Art. , Tax Code of the Russian Federation). The company in this case is not a tax agent (Article 24 of the Tax Code of the Russian Federation). This means that you do not have to submit information to the seller's income inspectorate (Article 230 of the Tax Code of the Russian Federation).

To pay insurance premiums extra-budgetary funds from the seller’s income are also not needed (part, article 7 of the Federal Law of July 24, 2009 No. 212-FZ, article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Article:Purchase of vegetables and honey from the population

If a trading company practices the purchase of grown products from the population, it should be borne in mind that from the new year, subject to a number of conditions, the income of an individual from the sale of products will not be subject to personal income tax. Read more about this and the current regulations in the article.

Documentation of the purchase and sale

With a citizen from whom the organization buys products, it needs to conclude a contract of sale. It must contain the last name, first name, patronymic of the individual, the name and details of the document proving his identity (passport), address of the place of residence, TIN, bank account details (in case of cashless payment).

There is another opinion, according to which, when selling processed agricultural products, VAT can be calculated from the inter-price difference (decisions of the Federal Antimonopoly Service of the Urals District of May 8, 2009 No. Ф09-2751 / 09-С2, the Federal Antimonopoly Service of the North Caucasus District of January 16, 2007 No. Ф08-6441/06-2826А).

Do I need to withhold income tax?

L.G. Lagutin