Do you need a checking account. Is it necessary to open a bank account for Can an individual entrepreneur use a personal account for an individual

29.08.2020

Publication date: 08/06/2018 12:26

Does a private entrepreneur have the right to work without opening a current account for his company, the answer is unequivocal - yes, he does, this is his legal right. According to the main regulatory legal acts of the main regulator of monetary policy and banking activity - the Central Bank of the Russian Federation, an individual entrepreneur is not obliged to conduct payment transactions only by bank transfer. Thus, when conducting business activities, cash settlement is allowed.

Sole Proprietor must have a bank account only for certain operations. For example, when paying rent for real estate (clause 4 of Bank of Russia Directive No. 3073-U).

There are some reasons why it makes sense for an individual entrepreneur to open a checking bank account designed specifically for doing business.

1 The limit of cash settlements is limited to the amount 100 thousand under one contract .

If you plan to enter into agreements with organizations, other individual entrepreneurs, pay and receive significant amounts, then you may need a current account. After all, it is possible to pay in cash with companies and other individual entrepreneurs only in the amount of no more than 100,000 rubles under one agreement (clauses 5 and 6 of the Bank of Russia Directive No. 3073-U). Splitting contracts into amounts less than one hundred thousand rubles can affect the cost of a particular batch and does not insure the business against a sudden price increase. There is also a risk - inspectors may try to combine "broken" contracts into one.

If a legal entity or individual entrepreneur exceeds the amount of 100,000 rubles. under one contract, this is considered a violation of the procedure for working with cash. For this, a fine is provided under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

For organizations, its amount ranges from 40,000 to 50,000 rubles. For a responsible employee official) - from 4000 to 5000 rubles. According to the Code of Administrative Offenses of the Russian Federation, for exceeding the limit of cash payments, administrative responsibility is provided for both buyers and sellers. Cases related to violation of the cash limit are considered by tax inspectorates (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).

The question often arises - should di IP on the simplified tax system hand over the proceeds to the bank?

The cash discipline of individual entrepreneurs on the simplified tax system in 2018 is regulated by Decree of the Bank of Russia dated March 11, 2014 No. 3210-U, according to which entrepreneurs have a number of concessions in matters cash limit and how to keep records. .

Theoretically, if an individual entrepreneur has not set cash limits, he is not obliged to hand over the proceeds, but ... there is another requirement of the Central Bank - this is a limited list of that. And here the question arises about the correct execution of cash documents.

For information!Letter of the Federal Tax Service of July 9, 2014 N ED-4-2 / 13338 "ON THE PROCEDURE FOR CASH OPERATIONS AND CASH SETTLEMENTS"

2. Not every company will agree to settle in the form of cash payments.

If the company has serious bookkeeping that requires reporting, and financiers who count money, they will not allow payments to be made outside the current account, since by cashing money, the company loses from one and a half to ten percent of the commission fee when withdrawing money intended for the entrepreneur.

Also, for the IP counterparty, there are serious tax risks when transferring to the entrepreneur's personal accounts. From the point of view of the tax authority, the amounts received from the organization to the personal account of individuals. persons, may be defined by the tax controller as remuneration to an employee for the performance of employment contract work. In this situation, the IFTS determines the company that transfers the funds to the personal account of the individual. person, tax agent. This implies a direct obligation: withholding and paying 13% of personal income tax for an employee to the state budget, as well as mandatory reporting on the 6-NDFL declaration and the 2-NDFL certificate.

3. The most serious legislative act in the tripartite regulation of interaction: payer - recipient - bank, - the federal law No. 115-FZ of 08/07/2001 - the so-called anti-money laundering law. This is probably the most important problem that is used as the Central Bank of the Russian Federation in bankruptcy. credit institutions, and the banks themselves when blocking customer accounts, as well as refusing to the applicant when opening a current account.

Legal regulations FZ-115 establishes requirements for banks to freeze all accounts through which (according to the Security Council of a credit institution) funds are used for laundering proceeds from crime or terrorism. Many lawyers criticize the ambiguous concepts and vague wording of this law, which make it possible to block an account at any time at the slightest suspicion of violation. At the same time, in order to return money from such an account, you need to go through more than one stage of checks, and most often with a negative result for the defendant. The absence of clear rules gives the prerogative for banks in this matter, usually the courts take the side of the financial institution.

Another problem on the part of banks may arise due to the refusal to service your personal account. The Civil Code of the Russian Federation in article No. 848 regulates the use of a personal account of an individual. individuals for personal use only. If the credit institution receives confirmation that the type of payment does not correspond to that stated in the purpose of the account, and the personal card is used for commercial purposes, the bank has the right to refuse to transfer funds

Check the agreement on your personal account, you will probably find a clause that says that the issued card is intended only for personal needs, and it is forbidden to make commercial payments, as well as sanctions for violation. That is, the bank warned you in advance, then it is the responsibility of the cardholder.

4. When a personal account of an individual is included in the calculations. person, which is already unprofitable for the entrepreneur. If an individual entrepreneur does not have a current account, during a desk audit after submitting the declaration to the IFTS, the tax authorities will check, including the movement of funds on the personal account of the individual entrepreneur. If it turns out that commercial payments were made on the account, The IFTS can charge tax fees on all receipts on the l / account(including personal expenses of individual entrepreneurs). In this case, the entrepreneur will have to pay a larger amount of tax or prove in arbitration that personal expenses are also reflected in the invoice. If a businessman has a current account, the inspection will track the income and expenses of the entrepreneur, without combining funds for conducting business activities and personal expenses of the individual entrepreneur

5. Problems with the recognition of expenses. Some individual entrepreneurs choose “income minus expenses” as an object of taxation under the simplified tax system, or they use the general taxation system. In such cases, you need to be prepared to document that the expenses on the account are related specifically to business activities. But how to do this if the expenses are made from the account of an individual? In this regard, again, there may be disagreements with the tax authorities. Moreover, the expediency of expenses paid from a personal account can be difficult to confirm even in court (decision of the Seventeenth Arbitration Court of Appeal No. 17AP-13962 / 2014-AK in case No. A60-23856).

And so, summarizing what has been said, is it necessary to open a current account for entrepreneurial activity- NO. But if you do not open, some difficulties may arise:

An individual entrepreneur is forced to conduct his business with a narrow circle of counterparties, serious transactions are not available to him;
by refusing a bank account, an entrepreneur deprives his business of a part of customers who pay with debit and credit cards, make purchases on the Internet, pay for goods through trading terminals or through electronic wallets (and this is nothing less than 45% of buyers in various areas);
if an entrepreneur receives money from counterparties to a personal account, he may fall under the sanctions of the anti-money laundering Federal Law No. 115, lose his personal account and part of the funds;
An individual entrepreneur exposes his business to the risk of charging inflated taxes on the amount received on his account, while if the expenses for business activities were paid from the card, they will not be credited;
IP business is limited to those clients who pay only with cash, consumers who are ready to pay only by bank transfer, payments through merchant acquiring terminals, Internet and mobile payments (pay-payments) are not available to the entrepreneur;
there are risks associated with the storage of cash;
payment efficiency suffers

Open for business payments: with partners, buyers, customers, for paying taxes and contributions. You probably know that the money of an individual entrepreneur is not divided into personal and those received from the business. Can an individual entrepreneur work without a current account, because he is an individual and distributes his income as he sees fit?

If we talk about laws, then nowhere is it directly stated that an individual entrepreneur must open a current account. But at the same time in legal acts(orders, resolutions, instructions, regulations) contain norms that make it difficult for an individual entrepreneur to work without a current account. For example, cash settlements between commercial entities under one contract should not exceed 100,000 rubles.

Suppose you have entered into an agreement with a counterparty for the supply of goods in batches. Each batch costs less than the established cash limit. Do you need a checking account for this? Yes, if the total amount of payments under the contract exceeds 100,000 rubles. For example, it can be two lots of 58,000 rubles each, then the total transaction amount under one contract will be 116,000 rubles, which is above the limit.

For violation of the cash limit, a fine is imposed under Article 15.1 of the Code of Administrative Offenses of the Russian Federation. For an individual entrepreneur, the fine is not very large (from 4 to 5 thousand rubles), but for his partner, a legal entity, the sanction is 10 times more (from 40 to 50 thousand rubles). Accordingly, if the amount of the contract exceeds the cash limit, the supplier is unlikely to take the risk and insist on payment by bank transfer.

Why working without a checking account limits your business

So, as we have already said, it is possible to operate without a current account, but you need to make sure that the rejection of non-cash payments does not limit the development of your business. What are the possible downsides here?

1. Limitation of types of payment for buyers and customers. If your offline customers can only pay with cash, then you may be losing about 20% of your revenue. Why is that? The fact is that in 2019 every third purchase is paid for by a card, and according to banks' forecasts, by 2020 the share of cash and non-cash payments will equalize.

Card payments are becoming widespread, and not only because workers and pensioners are increasingly receiving money on their personal card. We should not forget about the full-scale distribution of credit cards. A buyer who currently has no free cash and would like to buy your product or service, but cannot pay for it. And if you accepted credit cards, then the sale could take place. Card payments go through payment systems and acquiring banks, so an individual entrepreneur without a current account simply will not be able to connect the acquiring service.

If we talk about online payments, for example, with electronic money, from the balance of the phone, through the terminal and others, then there is simply no possibility for cash payments. Here you can also add cash on delivery through the Russian Post. In order not to stand in queues because of each transfer received for your goods, it is much more convenient to accept such payments to the current account under an agreement with the Post.

2. Cfalsity in settlements with partners. Even if the amounts of your transactions with counterparties do not exceed 100,000 rubles, cash settlements may be inconvenient for both you and the other party. Moreover, due to the peculiarities of accounting, some partners require transfers from account to account, and not from an individual's card.

3. Lack of access to grants, tenders, competitions, purchases. In such situations, an individual entrepreneur without a current account is obviously limited, most often, he will not even be able to submit an application.

If we have convinced you of the benefits of non-cash payments, then the following question arises - do you need a current account for an entrepreneur who has a card of an individual or a current bank account? Why not accept payment from a buyer or client directly to your card, because it is very convenient?

Risks of using a personal account or card in business

In fact, in the question of whether an individual entrepreneur can work without a current account and accept payment on his card, there are many implicit and risky nuances. On the one hand, all the money of an individual entrepreneur, including those earned in business, is his property. What difference does it make then, to which account non-cash payments will be received from the buyer - to a settlement account or to a personal one?

But on the other hand, there is an instruction of the Central Bank No. 153-I, which prohibits transactions related to entrepreneurial activity on a current account. If you think that the instruction of the Central Bank is not a law, and it can be violated, then we recommend that you familiarize yourself with the risks of using a personal account for an individual entrepreneur in business.

Constant cash receipts to your current account or an individual's card make the bank suspicious. You may be asked to explain the source of income, and if the explanations are unconvincing, then transactions on the account will be blocked.
When conducting a tax audit, the inspector may consider that income received into a personal account is not related to entrepreneurial activity, therefore they are taxed at a rate of 13%. If the entrepreneur at the same time works on a preferential regime, where the rate is lower, then the absence of a current account increases his tax burden.
If an individual entrepreneur provides services to commercial entities, then the customer may simply refuse to transfer payment to a personal account, and not to a settlement account. The fact is that the tax inspectorate considers payments to the card to be a confirmation not of entrepreneurial, but of civil law relations. That is, it can be recognized that the contractor provided services not in the status of an individual entrepreneur, but as an ordinary individual. In this case, the customer is obliged to pay for the contractor insurance premiums, as well as withhold personal income tax from the remuneration and transfer it to the budget.
For entrepreneurs working on the tax regimes OSNO, STS Income minus expenses, ESHN it will be difficult to prove the appropriateness of the expenses paid from a personal account. Accordingly, the tax base from which the tax is calculated will be larger.

Why Entrepreneurs Don't Want to Open a Current Account

There are two main reasons why individual entrepreneurs are in no hurry to open a current account:

Transparency of account transactions.
The need to pay for settlement and cash services.

If we talk about the control of taxpayers' income, then in Russia, as in many other countries, it is becoming ubiquitous. When conducting an audit of the activities of an individual entrepreneur, the tax inspectorate will still receive information from the bank about all the accounts of the entrepreneur, including personal ones. Well, the banks themselves are also actively holding events financial control as part of the fight against the financing of terrorism and the receipt of illegal income.

In addition, the refusal to open any bank accounts will not prevent the tax authorities from receiving information about the income of individual entrepreneurs through online cash desks. Since mid-2018, the use of cash registers has become mandatory for almost all sellers (except for individual entrepreneurs on PSN and UTII, who trade independently and received a deferment for another year). And from July 1, 2019, cash desks or automatic devices for issuing BSO must also be installed by those who provide services to the population.

Thus, the bulk of the revenue for goods and services will very soon be fully controlled tax authorities, regardless of the type of payment (cash, card, electronic money, online payments, etc.).

As for the cost of opening and maintaining a current account, banks are actively attracting small businesses, even if their turnover is very small. The average cost of settlement and cash services for an individual entrepreneur in a large well-known bank does not exceed 1,000-1,500 rubles per month, and opening an account is often free of charge.

In addition to banking services, customers are often offered bonuses from partners or additional free options, such as automatic preparation and filing of tax returns. And given that individual entrepreneurs, as individuals, fall under the deposit insurance program, transactions with amounts up to 1.4 million rubles are absolutely safe. Even if the bank's license is revoked, the Deposit Insurance Agency will fully return the money within this amount.

When opening a sole proprietorship, a businessman needs to take into account a number of factors. In particular, it is desirable to understand what exactly is required for full functioning. And more precisely, is it necessary to open a current account (r / s) for an individual entrepreneur, or can you use a personal one instead.

Prior to 2014, the second option would have been illegal. Now, in principle, there is no obligation to use only a current account.

Cash discipline is still controversial, it is easy to violate. Therefore, let's figure out whether a current account is required for an individual entrepreneur and in what cases. What does he give? How and where to open it? We will also talk about this.

Do I need a business account in 2019?

As already mentioned, the law does not force all businessmen to open a checking account. But in fact, without it, there is little that can be done. Clarity on the question of whether an individual entrepreneur needs a bank account will help to make the following points:

It will be possible to make payments under an agreement with other entrepreneurs and with firms through a personal account only if the transaction amount does not exceed 100 thousand. The limit does not apply to relationships with employees and individuals.

The presence of a settlement account causes more confidence among other entrepreneurs and legal entities. This shows that the businessman does not plan to stop his activities at any time.

Some entrepreneurs chose the general taxation system or the STS. In such a situation, the question of whether a current account is needed for an individual entrepreneur is not worth it. The reason is simple: the Federal Tax Service of the Russian Federation takes into account only expenses from the corresponding account. So in some cases you still have to start it.

When trying to use a personal account, the bank's security service is able to block any major transaction. The fight against money laundering is getting tougher, so the entrepreneur risks getting hurt.

Confusion arises in connection with the movement of the account, since it is necessary to distinguish between personal expenses (or receipts of funds) and what is connected with the business. And this makes it difficult to pass inspections at the Federal Tax Service of the Russian Federation, and raises many more questions from inspectors.

That is, no one forces an entrepreneur to open a current account, with a very strong desire, he can do without it. However, such a decision would entail a lot of difficulties. In addition, there are additional nuances that are often ignored:

when blocking one account (accident, verification), you can always use another, of course, if the IP has both personal and settlement;
in a non-cash way, it is easier to make payments to various state authorities, including the same tax one;
it is easier to divide your money, for example, the family budget, with those allocated for doing business;
higher chance of getting a loan;
transactions with large amounts are easier.

As you can see, there are enough arguments in favor of the institution. Therefore, it is not surprising that most entrepreneurs have a current account sooner or later.

How to choose a bank?

So, we figured out the question of whether an individual entrepreneur needs to have a current account. The next step is to decide on the bank. Here it is worth considering such nuances:

whether or not they charge an opening fee;
how much will it cost to execute payment orders;
how much does the subscription service cost to the entrepreneur;
is it possible to get support online for free;
conditions for issuing a card;
whether there is Internet banking;
what percentage of the commission is taken when withdrawing Money through an ATM;
Is there a percentage for the fact that the bank will use the balance.

These are not all the nuances, but the most basic, which you should definitely pay attention to. In addition, do not forget to check the bank in the rating, its stability, reviews of other customers (and not only positive ones). This will help you figure out whether to trust a financial institution. If a bank suddenly goes bankrupt, for example, then getting your money even from a current account can be problematic.

During the selection process, ask if there are any special programs for individual entrepreneurs. The fact is that individual banks, within the framework of their policies, encourage the development of small businesses. To do this, they introduce very attractive lending programs, they can provide such customers with additional bonuses.

Please note: if, along with opening a current account, you want to use some other services from the bank, then you will need to conclude additional agreement or compose individual contract. More often financial institutions offer the first.

When making a decision, it is necessary to take into account not only the conditions for concluding an agreement, as well as issues related to opening a current account, but also how exactly it will be closed. Even if right now this is not in your plans, you still need to delve into such issues in advance.

How to open a checking account?

In the present, the procedure for opening a current account for a businessman has been noticeably simplified (after 2016). Previously, it was necessary to provide registration documents, and either the original or a copy, but certified by a notary. Now bank employees receive such data from unified register. Now it is enough for an individual entrepreneur to present a passport and a license for the relevant types of activity.

In addition, a personal visit to the bank has ceased to be mandatory in some cases. To open a current account, you can send an application online if you already have an account (personal, for example) or have a card in this bank. In this case, the decision is made, as a rule, rather quickly.

For a smooth carrying out of all operations, you need to fill out a client card. Data about the individual entrepreneur, samples of the signature of the entrepreneur himself and the trustee, if present, are entered there. The imprint of the seal is also fixed in the card. If you plan to pay exclusively online, this item can be skipped.

When opening an account, the parties must conclude an agreement. Please note that the bank must provide you with the current rates.

When signing an agreement Special attention should be given to the paragraph concerning the procedure for making changes. How exactly will the rates go up? Does the bank have to notify you about this in advance? Such moments are very important.

To summarize: despite the fact that the law does not directly indicate the obligation of an individual entrepreneur to open a current account, it will be very difficult for an entrepreneur to fully function without it. Of course, there is a certain drawback in this solution: the bank will have to pay for the service. However, the ability to calmly manage funds and not worry that the account may be blocked or that the Federal Tax Service will have questions overrides all the minuses.

From the article you will find out whether a bank account is needed for an individual entrepreneur, and we will analyze the features of opening it for an individual entrepreneur on the simplified tax system, a patent and with UTII. Consider whether an individual entrepreneur can use a personal bank account, and whether there are disadvantages to non-cash payments.

What is a personal account and how to use it

The current account, in fact, is a special account that is opened only by individual entrepreneurs and legal entities. persons to carry out various kinds payments in commercial and economic activity. These accounts can be used both to receive money from various counterparties and individuals, and for debit transactions related to entrepreneurial activities. An individual entrepreneur can keep an account both on the main taxation system and when using special taxation. modes (UTII, USN, etc.).

Individual entrepreneurs need to follow certain rules for using the account to avoid unnecessary questions from tax and other regulatory authorities. For example, you should not use it to receive other income that is not related to entrepreneurial activity. Otherwise, the tax inspectorate will definitely be interested in the discrepancy between the numbers in tax returns and the company's turnover.

Here is a list of transactions for which an IP current account is often used:

receiving payments from enterprises and other individual entrepreneurs;
receipt of funds from the population when paying using bank cards;
payment to suppliers;
transfer of mandatory payments to the budget and various funds;
accounts with employees.

Can an individual entrepreneur work without a current account

Many aspiring entrepreneurs are wondering if it is possible not to open a current account, because you need to pay the bank for its maintenance. The legislation allows you not to have an IP of a separate business account, although this imposes some restrictions. For example, it must be issued to work with any large customer or to sign government contracts. It is better to decide for yourself whether a current account is needed in your work, and not to look for an answer to the question of whether it is mandatory or not for an entrepreneur.

It is possible to do without a current account in the following situations:

the turnover of the entrepreneur is small;
settlements with other entrepreneurs and organizations are minimized;
calculations with physical individuals do without the use of non-cash payments and bank cards.

Do I need a checking account to open a sole proprietorship?

Opening a current account with a bank is the right of an individual entrepreneur, not an obligation. Legislation allows in a number of situations to do without it even in the process of work, especially since it will not be needed to register an entrepreneur with the tax office. Moreover, the bank will not be able to open a current account without registering an individual entrepreneur (as for an individual) and conduct operations on it. Only after receiving from the IFTS documents on the state. registration, it is necessary to decide whether a particular individual entrepreneur should have a current account, and, if necessary, open it.

An individual entrepreneur can open an account at any time after registering a business, but it must be understood that this procedure is not instantaneous, and in some situations it will be very difficult to do without it. For example, some businesses refuse to pay cash or transfer funds to personal accounts.

In what cases will an entrepreneur need a current account?

Many sole proprietors ask the question: “Why open a special account for business and pay for its maintenance, if it is optional.” But in reality the situation is somewhat different. Although the legislation does not establish the obligation of an individual entrepreneur to open a special account for business, it introduces certain restrictions. Operations with a current account for individual entrepreneurs will be mandatory if the price of at least one contract exceeds 100,000 rubles.

You will need an account for an individual entrepreneur in a bank in the case of working with government customers: they cannot make cash payments. Many commercial structures also prefer not to mess with cash once again. In most cases, a current account is needed to accept card payments.

Can I use my personal bank account?

Is it possible not to open a current account, but to use a personal one for business-related payments? Until 2014, the Tax Code of the Russian Federation obliged entrepreneurs to draw up special accounts for maintaining commercial activities. This provision has now ceased to be valid.

It would seem that now the individual entrepreneur has the opportunity to use a personal account for business purposes. However, for non-cash transfers in the interests of business, you will have to open a separate account, even if the individual has. he already has a face. There are the following reasons for this:

Instruction of the Central Bank No. 153-I is still valid. It expressly prohibits the use of current accounts of individuals. persons for business-related settlements. In fact, the credit institution may simply not make such payments.
Large amounts received on a personal account will lead to questions from the security service and financial monitoring. Under Federal Law No. 115, the bank will first ask for an explanation of the source of income, and then prefer to refuse service and terminate the contract. There is even a risk of being blacklisted and then faced with big problems when opening new accounts.
Organizations and other entrepreneurs in most cases refuse to pay to the account of individuals. faces. The tax authorities may not accept such expenses for deductions from the taxable base or consider such partners to be tax agents and demand payment to the personal income tax budget.
Inability to share income. The tax office will try to take taxes from the entire amount received into the account, regardless of the source of income. As a result, you will have to pay additional taxes on non-business income.
Unable to verify expenses. Payments made from a personal account will not be considered by the tax authorities as expenses related to doing business, as a result, an individual entrepreneur may face an increase in the tax base.

Settlement account for individual entrepreneurs on the simplified tax system

The legislation did not oblige individual entrepreneurs on the simplified tax system to open an account for business. The businessman will have to decide whether he needs an IP under the simplified tax system in 2017 on his own. At very small scales of work it is quite possible to do without it. But it should be borne in mind that when applying the “income minus expenses” calculation procedure, it is necessary to justify your business expenses in order to reduce tax payments. It is much easier to do this when paying for goods and services through a current account. At the same time, do not forget about the limitation of the amount of cash payments.

Settlement account for individual entrepreneurs on UTII

When planning to open an IP on UTII, many people think about whether they need a current account. Quite often, the scale of business of such entrepreneurs hardly reaches even a micro-enterprise, and most of the clients are individuals. Theoretically, they do not really need a checking account.

But there are a few things to consider:

Recently, business owners have become obliged to provide payments in stores using bank cards. And sales in point of sale- this is one of the main activities of entrepreneurs on UTII. All funds for such payments are transferred only to the current account under an acquiring agreement with a bank or a specialized organization.
The cash settlement limit of 100,000 rubles may significantly limit the possibility of settlements, including for rent. Not every partner will agree to conclude a new contract every few months.

Theoretically, the answer to the question of whether an individual entrepreneur can open an account on UTII will be positive, and in fact, few people succeed in working without using non-cash payments.

Settlement account for IP on a patent

The situation with a patent will be somewhat different. First of all, you should understand why an entrepreneur on a patent in 2017 may need a current account. This may be payment to suppliers and other partners, such as landlords. In this case, an invoice is needed only if the suppliers refuse to accept cash or if the contract amount exceeds 100,000 rubles.

You can also receive payments from customers to your account. And there is no ban on accepting non-cash payments with PSN. Given the prevalence of bank cards, it is almost impossible to do without them. This means that an account will be needed, because the acquiring bank will send funds to it.

Whether an account is needed for settlements with partners is decided by the individual entrepreneur working on a patent. The legislation does not oblige him to contact the bank to open an account, but does not prohibit this either.

How to open a checking account

If an LLC is required to have an account (otherwise it simply will not be able to pay taxes), then an individual entrepreneur opens it at his own discretion. Usually this procedure is simple, but it is rarely possible to carry it out quickly.

Let's take a look at the steps on how to open an account for a private entrepreneur:

Choose the right bank. Many financial institutions are ready to open an account for an individual entrepreneur, while the conditions in them can vary greatly. It is necessary to choose the best offers for tariffs and ease of service, taking into account the specifics of a particular business, for example, for some entrepreneurs, it will be important to make inexpensive payments, while for others, cheap cash withdrawals.
Collect documents. You will only need a passport and a license to conduct certain types of activities (if any), the bank receives other documents in in electronic format. In the presence of rented offices or retail space, lease agreements may be required.
Apply for opening. Depending on the chosen bank, this can be done remotely or by visiting the office and filling out paper questionnaires.
Wait for the contract. This procedure is not always fast, since the IP is necessarily checked by the bank's security service. Usually, all checks and preparation of documents take from 1 to 5 working days.
To sign documents. You need to sign an agreement, fill out a card with sample signatures and a seal (if any). Before signing, be sure to study all documents.
Connect Internet Banking. This service allows you to minimize the need to visit the branches of a credit institution and significantly speeds up the processing of payments.

tax notice

At present, that the entrepreneur has opened a current account, tax service find out directly from the bank. He also informs all funds (FSS, PFR). Since 2014, it has not been necessary to submit notifications to the tax office on your own, and the article providing for responsibility for the absence of a notification or filing it later than the deadline has been canceled.

On the topic, can an individual entrepreneur accept payment from clients to a regular account of an individual, and not to a settlement account opened for entrepreneurial activity?

What will help justify the use of a personal account?

During the discussions, it was advised to prepare for the bank a justification for the reasons for using a personal account:

the main thing: there is no direct prohibition in the legislation on the use of a regular account;
the status of an individual entrepreneur does not exclude the conclusion by an individual of transactions that are not related to the conduct of entrepreneurial activities.

Is it dangerous?

Anyone who believes that an entrepreneur should not use a personal account refers to:

problems with counterparty banks that refuse to transfer payments to an individual’s account;
claims of your bank under Law No. 115-FZ on money laundering;
claims from counterparties who, by transferring money to an “ordinary” individual, become tax agents;
, according to which banks should not accept payment from business activities to a regular account. There may even be a link to this instruction in the contract for opening a personal account.

The contract may contain a direct ban on the use of a personal account for doing business. If the bank finds out about such use, the account may be blocked, and the individual entrepreneur will be blacklisted by banks.

In paragraphs 2.2 and 2.3 it is really directly written:
2.2. Current accounts are opened by individuals for transactions not related to entrepreneurial activity or private practice.
2.3. Settlement accounts are opened legal entities, which are not credit institutions, as well as individual entrepreneurs or individuals engaged in the established legislation Russian Federation order in private practice, to carry out transactions related to entrepreneurial activity or private practice. Settlement accounts are opened for representative offices of credit institutions, as well as for non-profit organizations to carry out transactions related to the achievement of goals for which non-profit organizations created.

The Bank is not obliged to perform operations that are not provided for by law and banking rules. So says the Civil Code.

Art. 848 of the Civil Code of the Russian Federation. Account transactions performed by the bank
The bank is obliged to perform for the client the operations provided for accounts of this type law banking rules established in accordance with it and the customs of business turnover applied in banking practice, unless otherwise provided by the bank account agreement.

But the instruction of the Central Bank is not a law.

conclusions

There is no direct prohibition in the law on using a personal account in entrepreneurial activities of an individual entrepreneur.

But lately. And it's not so easy to unblock the account later.

That is, for the very fact of accepting funds from counterparties to a regular account, no sanctions can be applied to individual entrepreneurs by law. But in practice, the account is blocked easily. In addition, bankers are not required to explain the reasons for blocking accounts. And references to the laws here are of little help.