As for personal income tax, personal income tax is not paid from the income of the entrepreneur himself, and personal income tax is subject to calculation and payment to the budget in full from the income of employees working for individual entrepreneurs (if no tax deductions apply).

These taxes are not paid only for business transactions subject to imputation (UTII). If the entrepreneur has made at least one operation that is not subject to UTII, then all taxes must be paid from it in accordance with his taxation system, as a taxpayer - general or simplified.

In addition, you may have grounds for paying other taxes that are not mentioned in Article 346.26 of the Tax Code, such as transport or land tax.

Cashless circulation and settlements

Settlements are carried out either directly between the parties to the paid property relationship, or with the participation of an additional entity - a credit institution. Settlement relations are regulated by the norms of various branches of law, first of all, by the norms of financial and civil law, which together form a complex institution of law. The most important normative acts regulating this sphere of public relations are the Civil Code of the Russian Federation (Art.

Cashless payment with UTII: was there a retail difference?

It's good to be an IP-shnik, even better - a UTII-shnik. And working with the population without cash registers and other unpleasant attributes of dealing with cash is all the more good. However, this is why an individual entrepreneur is called an individual entrepreneur, which cannot pass by extra earnings. For example, to sell something to a legal entity.

And if you sell the goods to an individual - a representative of the organization, who will then report on the expense report, for cash, does not cause any problems, he wrote out a sales receipt and is free.

UTII in terms of working with legal entities by bank transfer

In accordance with Article 346_26 of the Code, the taxation system in the form of a single tax on imputed income for certain types of activities may be applied to the types of entrepreneurial activities established by paragraph 2 of Article 346_26 of the Code, including in relation to entrepreneurial activities in the field of retail trade.

According to Article 346_28 of the Code, taxpayers of the single tax on imputed income for certain types of activities are recognized as organizations and individual entrepreneurs that carry out entrepreneurial activities in the territory of the municipal district, urban district, federal cities of Moscow and St. subject to this tax.

Article 346.27 of the Code establishes that retail trade includes entrepreneurial activities related to the sale of goods (including for cash, as well as with the use of payment cards) on the basis of retail sales contracts.

Based on paragraph 1 of Article 492 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use, unrelated to business activities.

Accordingly, the defining feature of a retail sale and purchase agreement for the purpose of applying a single tax on imputed income is the purpose for which the taxpayer sells goods to organizations and individuals: for personal, family, home or other use not related to entrepreneurial activity, or for use these goods for business purposes.

It should also be noted that according to paragraph 5 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 22, 1997 N 18 “On Certain Issues Related to the Application of the Provisions of the Civil Code of the Russian Federation on the Supply Contract”, purposes not related to personal use are understood, among other things, the purchase by the buyer of goods to ensure his activities as an organization or a citizen-entrepreneur (office equipment, office furniture, vehicles, materials for repair work, etc.).

In the event that these goods are purchased from a seller engaged in entrepreneurial activities in the sale of goods at retail, the relations of the parties are governed by the rules on retail sale.

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Non-cash payment

What is a non-cash payment between sp and ooo, so as not to apply kkt - payment to r / sch ooo through the bank's cash desk or only from r / c ip to r / c ooo?

Hello. Cashless is only a transfer from one bank account to another, for all other cases, online cash desks are needed.

Can physical person not SP sell jur. person goods in the amount of 200,000 rubles by bank transfer! That.

Dear Dmitry, an individual who is not an individual entrepreneur can sell goods to a legal entity in the amount of 200,000 rubles by bank transfer if the bank undertakes to make this payment. In any case, information about him will be sent to Rosfinmonitoring.

I am an individual entrepreneur on PSN, I work only with legal entities and only by bank transfer, I am engaged in software development. Question: how should I build work with customers in terms of document flow, so that in the end I have a primary document that I can enter in KUDiR to account for income, and the customer has the result of the work? How I see this chain:
1. The customer contacts me, we agree on a list of works.
2. I draw up a Service Agreement (or a work contract, it doesn’t matter). I send an electronic copy for signing to the customer. He signs, sends me a scan back, then I also sign, put my seal, keep this piece of paper for myself + send the scan back to the customer in electronic form.
3. I do work.
4. The customer pays for the work to my personal account.
5. I draw up a Certificate of Service. We repeat the procedure for signing and sending scans from step 2. This completes the collaboration.
Is everything correct? In addition, which of the documents is entered into the KUDiR and how exactly (give an example of such an entry)? Plus, do I need an additional cash receipt after I receive funds to pay for the contract No. XXX from dd.mm. ?

Everything is correct in your diagram. Scanned documents have legal force (Art. 434 of the Civil Code of the Russian Federation). And a service agreement with an act is enough for confirmation (Article 779 of the Civil Code of the Russian Federation). Enter the contract into the system.

George, that's right. The contract must be concluded in writing, while, according to Article 434 of the Civil Code, scans are also allowed as a written form. At the same time, taking into account the fact that you are engaged in software development, an integral part of the contract, you must have a TOR in order to avoid contradictions between you and the customer in the results of the completed task. Choose the TK standard yourself: IEEE STD 830-1998 is better (it is more complete). In addition, determine in the contract who retains the copyright to the software and the degree of use of these rights by each of the parties. Accordingly, based on the results of the implementation, you sign the ACT of acceptance of the work performed, where you state that the customer has no claims (Article 720 of the Civil Code of the Russian Federation. Acceptance by the customer of the work performed contractor). In KUDiR you will make an agreement (payment under agreement No. ... from ...) With respect.

Hello. Here, an agency agreement is more suitable. After all, the development of programs is the performance of work, not the sale of goods. Civil Code of the Russian Federation Article 1005. Agency agreement 1. Under an agency agreement, one party (agent) undertakes, for remuneration, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. In a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction. Under a transaction made by an agent with a third party on behalf and at the expense of the principal, the rights and obligations arise directly from the principal. 2. In cases where the agency agreement, concluded in writing, provides for the general powers of the agent to make transactions on behalf of the principal, the latter, in relations with third parties, is not entitled to refer to the agent’s lack of appropriate powers, unless he proves that the third party knew or should have known about the limitation of the agent's powers. 3. An agency contract may be concluded for a fixed period or without specifying the period of its validity. 4. The law may provide for specific features of certain types of agency agreement. If we are only talking about the fact that this is a foreign exchange contract, then working with foreign exchange transactions is not so difficult. Apply once, and then every month you will provide documents. If the contract is correct, then you can draw up a minimum of documents. I advise you to agree a preliminary agreement with the bank and then provide an invoice and acts (if any). In this case, with a contract with a foreign Customer, there should be no problems with a patent. Now the procedure has changed a little, a transaction passport is not needed, since March 1, 2018, Instruction of the Bank of Russia dated 16.08.2017 N 181-I “On the procedure for residents and non-residents to submit supporting documents and information to authorized banks when carrying out foreign exchange transactions, on uniform forms of accounting and reporting on foreign exchange transactions, the procedure and terms for their submission. It is important to comply with the requirements, since liability for violation of foreign exchange transactions has not changed - Article 15.25 of the Code of Administrative Offenses of the Russian Federation. In summary, I propose to check what documents the Commissioner provides you, how you can confirm that you are engaged in software development. If the amounts are significant, then the tax office will try to throw off the patent, and in the first place will require documents. An agreement without other documents is not a confirmation of software development. Especially since it is indicated about consulting services. I wish you good luck. IN.

Almost everything is correct. But you need to provide in the service agreement, art. 434, art. 779 of the Civil Code of the Russian Federation that the exchange of documents by the parties by e-mail will be valid along with the submission of the original documents (Contract, act, etc.) Otherwise, you need to exchange the originals. An additional cash receipt is not required. Articles 346.43-346.53 of the Tax Code of the Russian Federation.

You can act according to this scheme, just write in the contract that the Parties exchange documents from such and such email addresses, you can also start using the Kontur Diadoc service, which allows you to sign documents with an electronic signature. You can also use the Contour Elba service for document management, you can prepare contracts and acts of work performed in it, issue invoices through it, the system will prepare reports for you and you can submit reports via the Internet.

When paying for goods by bank transfer (settlement account), can an individual entrepreneur enter into a retail sale and purchase agreement with enterprises and medical institutions if the goods will be used for non-commercial purposes (sports equipment)

There are no restrictions for IP. For municipal institutions - 44-FZ and 223-FZ. Subject to the necessary formalities, it is possible to conclude a retail sale and purchase agreement with the state. and mun. institutions of the Civil Code Article 492. Retail sale and purchase agreement 1. Under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity .

Phys. a person sells a refrigerator to an individual entrepreneur, cashless settlement. In addition to the purchase and sale agreement, is it necessary to sign a transfer and acceptance certificate?

Hello, it is not mandatory to sign the act. But, if you sign, it will not be superfluous. Good luck and all the best

This will also be proof of the fulfillment of the obligations of the parties to transfer money and a refrigerator. It is better to sign, it will not be superfluous, at the same time you will make a description in the act of the state in which it was transferred.

Good evening! In this case, the signing of the act is not necessary for this circumstance. If it's in the contract. If not, accordingly

I am an individual entrepreneur on UTII. I have a store, I sell prom. Goods for cash and non-cash payments, including organizations. There was a field check. From the total amount of turnover according to calc. I was credited with 18% (the tax authorities believe that the sale of goods to organizations is wholesale trade, and is subject to taxation under the general taxation system) I issued invoices to organizations without VAT allocation. I buy goods from organizations that allocate VAT. 1. Is the tax office right, having calculated VAT on the full turnover, can it be possible to take into account input VAT? 2. Can I sell goods to organizations on UTII for their current activities, not for resale?

Hello dear User! According to UTII, you have the right to trade only at retail. For wholesale trade - at least USN. Thank you for using our site and we wish you all the best.

Hello. You need to find a good accountant and consult with him on a fee basis. There is no free help on the site for commercial issues

Is it possible to sell food to a school for a cashless payment if the IP is on the UTII.

Hello, Galina The answer to your question is possible only on a paid basis. is of a commercial nature ... You do not belong to the preferential category of citizens (large children, the poor, the disabled, pensioners, etc.), who are entitled to free legal assistance. Contact any lawyer on the site for help. I wish you good luck and all the best!

No, you can’t sell products to a school for cashless payments, in principle, without complying with the requirements of 44 fz, so conclude an agreement and provide for the payment procedure in accordance with the procurement documentation.

Do I need to pay personal income tax on the sale of my equipment?
Will cashless payments affect the sale?

Good afternoon Yes, you need to pay taxes. Cashless payment during the sale will not affect in any way Thank you for contacting us, we wish you good luck!

I'm a SP on UI, can I work with another SP on USN by bank transfer?

Hello. Article 346.26. General Provisions 1. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol and is applied along with the general taxation system (hereinafter referred to in this chapter as the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. There are also risks.

I recently registered with the tax office as an individual entrepreneur, for cashless payments with leisure organizations (sanatoriums). I am a professional musician, I provide services for concerts for vacationers. In addition to 6% on simplified tax, do I have to pay 23 thousand per year contributions to the Pension Fund?

Yes, you must pay insurance premiums

Payment for IP services by bank transfer

Hello, I'm an IP. In my field, all payments from clients must be made by bank transfer.
I wanted to know how to draw up a receipt so that the client pays for my services through SBERBANK and VTB.

P.S. If someone can help to make such receipts, I will send the details of the current account and pay for the help.
Thank you.

Get a mobile terminal

You can also try.

Hello! You need to choose a lawyer yourself and contact him with a personal message. These are the site rules.

Contact your bank, they will draw up such a form for a nominal fee, Andrei.

There may be difficulties through Sberbank. They do not accept payment by receipt to the account of individual entrepreneurs and legal entities. Faced it myself. Some "technical" problems. Although last year they accepted without problems. What happened this year, I don't know. Sberbank accepts payment of state duties according to a receipt, but there is no payment to the accounts of legal entities and individual entrepreneurs. Why dont know. But through another bank (less known), the payment was accepted without problems. Please contact me and I will help you prepare a sample invoice.

Can an individual entrepreneur issue TORG-12 for UTII when paying by bank transfer.

No. At UTII you work with the population. Why does an individual need a consignment note?

I have an IP. I bought a product from an organization by bank transfer that did not suit me. I want to exchange it, but I was refused (as well as money). Referring to the fact that the law on the protection of consumer rights has nothing to do with the activities of economic entities. What to do, on whose side is the law and how can the issue be resolved in my direction?

Hello! If the goods are intended for personal, family, household needs, then only in this case the Law "OZPP" applies to this purchase.

Hello! The POZPP does not really apply to YOU. See the terms of the contract - and a lawsuit in arbitration GOOD LUCK TO YOU

Sergey, if you bought goods for the activities of an individual entrepreneur, then the RFP does not apply. In this case, you need to send a written claim, by registered mail with a description of the attachment. Give a deadline to eliminate the deficiencies - or return the money. After this period, apply to the arbitration court.

refused to correctly write a claim and terminate the contract in arbitration.

I want to open a sole proprietorship to provide LLC services. Calculation is assumed only NON-CASH. Do I need to use KKM for this?

No, just open a bank account.

No, you can do without KKM.

I am developing websites. I am an individual entrepreneur, Simplified taxation system, 6%, non-cash payment. Since there is a lot of work, I can’t cope myself, I want to conclude an agreement with another individual entrepreneur to perform part of the work. I want to sign a contract for a year. The amount will be negotiated individually for each type of work. Do you need any other supporting documents for the contract, or is it just enough from the contractor for the account for each type of work. After completing the work (writing a website, for example), the contractor must submit an act of completion to me. Is it necessary for me to keep a copy of the act for each type of work, and if so, what should I do if the performer does not need the acts in principle and he does not expose them.

Thank you.

the document is signed on both sides by individual entrepreneurs; the content of the agreement relates exclusively to entrepreneurial activity; since the goal of the IP relationship is to gain profit, the contract between the IP and the IP necessarily fixes not only the nature of their relationship, but also the amount of payment for the obligations they have assumed. A mandatory requirement is the designation of the legal status (IP), as well as an indication of these Certificates about Mrs. IP registration (in the details of the parties or in the header of the agreement) (421 of the Civil Code of the Russian Federation).

If he is an individual entrepreneur, then an account and an act. He doesn't need it, but you need it. You can definitely conclude any contract - services, a contract, or a mixed one, article 421 of the Civil Code of the Russian Federation

"Is it necessary for me to keep a copy of the act for each type of work?" 779 of the Civil Code of the Russian Federation. You don't need anything more.

You can conclude a civil contract. A copy of the contract is mandatory for you. In the Requisites, indicate your personal account and the artist, that is, on both sides. Civil Code of the Russian Federation Article 779. Contract for the Provision of Services for Compensation 779 of the Civil Code of the Russian Federation >>> Guide to judicial practice (higher courts and arbitration courts of districts) under Art. 779 of the Civil Code of the Russian Federation >>> 1. Under a contract for the provision of services for a fee, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services. 2. The rules of this chapter apply to contracts for the provision of communication, medical, veterinary, auditing, consulting, information, training, tourism and other services, with the exception of services provided under contracts provided for in Chapters 37, 38, 40, 41, 44, 45, 46, 47, 49, 51, 53 of this Code.

Considering that the expenses under the simplified tax system you apply (income 6%) do not affect the amount of the calculated tax in any way, then documentary evidence of these expenses is not required. The only exception is the amounts confirming the payment of insurance premiums and temporary disability benefits. But this is not the case we are talking about now. Individual entrepreneurs with the 6% Income object have the right to withdraw funds from their account at any time to pay their expenses. And you can do this at any time, regardless of the time of payment of the simplified tax. At the same time, documentary confirmation of these expenses for which money was withdrawn is not required within the framework of Chapter 26.2 of the Tax Code of the Russian Federation. So you can do without acts. But acts can be drawn up in order to confirm the amount of work performed for the purpose of possible disagreements.

Hello. Contract and certificate of completion. The act of work performed refers to the primary accounting documents on the basis of which payment is made. In addition, this document, together with the contract, can be used during litigation or to calculate the statute of limitations. FZ-129 "On Accounting", which states that all business transactions that are carried out by an organization of any form of ownership must be reflected in accounting. You don’t really need copies of the act, you just keep them, you keep KUDIR and that’s it.

In your situation, it is better to conclude a subcontract agreement, article 706 of the Civil Code of the Russian Federation. As an individual entrepreneur who uses the simplified tax system. 6%, you can do without acts of work performed. But nevertheless, I recommend that you still draw up acts for each type of work performed, because no one is immune from tax audits. And then these acts will undoubtedly come in handy for you Civil Code | Article 706 of the Civil Code of the Russian Federation Article 706. General contractor and subcontractor [Civil Code of the Russian Federation] [Chapter 37] [Article 706] other persons (subcontractors). In this case, the contractor acts as a general contractor. 2. The contractor who engaged a subcontractor in the performance of a work contract in violation of the provisions of paragraph 1 of this article or the contract shall be liable to the customer for losses caused by the participation of the subcontractor in the performance of the contract. 3. The general contractor shall be liable to the customer for the consequences of non-performance or improper performance of obligations by the subcontractor in accordance with the rules of paragraph 1 of Article 313 and Article 403 of this Code, and to the subcontractor - liability for non-performance or improper performance by the customer of obligations under the work contract. Unless otherwise provided by law or the contract, the customer and the subcontractor are not entitled to present claims to each other related to the violation of the contracts concluded by each of them with the general contractor. 4. With the consent of the general contractor, the customer has the right to conclude contracts for the performance of certain works with other persons. In this case, these persons are responsible for non-performance or improper performance of work directly to the customer.

Please help me with the tax issue. I am an individual entrepreneur at DOS, I work by bank transfer, I supply equipment from the manufacturing plant. In 2015, the account received funds in the amount of 700,000 rubles. (including transfers from the FSS of benefits for pregnancy and childbirth, for the birth of a child and for caring for him), I purchased equipment from the plant for 450 thousand. The profit, together with benefits, amounted to 250 thousand, and the accountant claims that it is necessary to pay 1% to the Pension Fund in excess of the profit of 300 thousand from the total amount received on the account (700,000-300,000 \u003d 400,000. 1% is 4,000 rubles). Is it so? Is this the correct calculation? Thank you!

depending on the form of taxation you use, the accountant knows better, but if you are in doubt, check with other accountants, and we are lawyers here!

IP on UTII. Is it possible to make transactions by bank transfer with LLC. If I may. What documents need to be issued for this?

Hello! Can. Issue invoices and invoices. But YOUR account will be under supervision GOOD LUCK TO YOU

Does an individual entrepreneur have the right to sell goods to enterprises by bank transfer.

Of course, you can either in cash within 100,000 rubles. one transaction, and non-cash

Can sell according to the supply agreement Art.506 of the Civil Code of the Russian Federation.

I have an individual entrepreneur, I put a device for cashless payments in my pavilion, I took it from a savings bank. It was 14 or 15 months ago, at the conclusion of the contract, I remember that there seems to be a fine for the fact that less than 50 thousand rubles pass through this device per month. Or they might even take him back. 14 months have passed and they call me and say that there is a debt in the amount of 14 thousand rubles. per month, the fine was 1 tr with something, total with VAT, I owe them 16800 r. No one has ever warned me that a fine is dripping, the amount is growing every month, etc. How to be?

Hello! See the terms of the contract, if there is a penalty, you will have to pay.

I have a question.
I am a sole proprietor and I am in production. I work only by bank transfer, I have a simplified tax system of 6%. The tax office obliges me to install a cash register ...
Can I work without a cash register?

If you do not accept cash, then the tax requirement is illegal.

I am an individual entrepreneur on UTII. An organization from Armenia paid for the goods by bank transfer in rubles. Then they themselves came from Armenia and took the goods. What reports do we need to submit to the tax office? If we hand over only the UTII declaration! Thanks for the answer.

Marina! With this question, you need to contact the website of accountants, auditors or ask a question on the official website of the Federal Tax Service.

I am an individual entrepreneur in the Voronezh region. I need to transfer money to the supplier by bank transfer. What to indicate in the VAT line. I have ENVD.

the payment order is filled out on the basis of an invoice from the supplier

I am IP. I paid by bank transfer for goods and delivery services (pellets for a heating boiler). The payment was made on 11/20/15. No information from the supplier has been received until today. We decided to call and find out how things are going with our product and when the delivery will be. The phone is busy all the time. I managed to get through from another mobile, they picked up the phone, but when they heard a familiar voice, they immediately hung up and did not pick up anymore. What should we do in this situation? We want to return the money, since the goods, this is already clear, we will not wait.

File a lawsuit to terminate the contract and recover the money.

You can recover money in court as unjust enrichment.

You can return the money, specify, in addition to the payment order, what other documents are there for the delivery - an invoice, an agreement?

Hello. The order is the same for everyone. First - a written (on paper!!!) claim (in free form), and only then - the court. Is the price even higher? Is the sheepskin worth the candle?

Submit a claim with a demand for a refund within ten days, in the event that the requirements of the claim are not satisfied, recover in court, including interest for the use of other people's funds (395 of the Civil Code of the Russian Federation).

Dear Roman Pushkino! According to Article 309 of the Civil Code of the Russian Federation, “Obligations must be performed properly in accordance with the terms of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements, in accordance with business practices or other commonly required requirements.” Also, according to Article 310 of the Civil Code of the Russian Federation, “Unilateral refusal to fulfill an obligation and unilateral change in its conditions are not allowed, except as otherwise provided by law.” Thus, based on the above: - Since there is NO evidence of fulfillment of the obligation to supply equipment, in this case you have the right to apply to the Court at the place of registration of the Supplier with claims against the Supplier. Good luck Vladimir Nikolaevich Ufa 11/30/2015

document such actions, for this, contact the police with a statement, describe the situation in the statement, attaching a non-cash payment document and a printout of phone calls (dates).

I want to know if I need to pay value added tax by bank transfer if I pay NDFL.

Hello. No, you only pay according to your taxable base. Have contracts been made?

Can an individual entrepreneur take a commission when paying by bank transfer? Hello. I have an online store selling mobile equipment and accessories. IP is open on a simplified taxation system of 6%.
Question: Can I post information for clients on my website that payment by bank transfer is accepted + 9% to the cost of the goods (to include in this cost the payment of taxes and bank interest for cashing out funds) for both individuals and legal entities ? And of course, is it even possible to accept non-cash payments to the current account of an individual entrepreneur with interest on the cost of goods on the site?
I know that most regular stores and online stores accept payment by bank transfer with interest on the cost of goods and this information is indicated on their websites. Please note that we are not talking about payment terminals. We are talking about issuing an invoice to a client or legal entity, and then they already pay to the current account of the individual entrepreneur. Am I breaking the law in accordance with Article 16.1, paragraph 4 of the Law on Consumer Rights Protection?

Article 26.1. Remote method of selling goods (introduced by Federal Law No. 171-FZ of December 21, 2004) postal, radio communications, etc.) or by other methods that exclude the possibility of direct acquaintance of the consumer with the goods or a sample of the goods when concluding such an agreement (remote method of selling goods). (as amended by Federal Law No. 234-FZ of October 25, 2007) (see the text in the previous edition) of the manufacture of the goods, on the full company name (name) of the seller (manufacturer), on the price and on the conditions for purchasing the goods, on its delivery, service life, expiration date and warranty period, on the procedure for paying for the goods, as well as on the period during which the proposal for a contract. 3. At the time of delivery of the goods, the consumer must be provided in writing with information about the goods provided for in Article 10 of this Law, as well as information provided for in paragraph 4 of this Article on the procedure and terms for returning the goods. 4. The consumer has the right to refuse the goods at any time before its transfer, and after the transfer of the goods - within seven days. If information on the procedure and terms for returning goods of good quality was not provided in writing at the time of delivery of the goods, the consumer has the right to refuse the goods within three months from the date of transfer of the goods. Return of goods of proper quality is possible if its presentation, consumer properties, as well as a document confirming the fact and conditions of purchase of the specified goods are preserved. The fact that the consumer does not have a document confirming the fact and conditions of the purchase of goods does not deprive him of the opportunity to refer to other evidence of the purchase of goods from this seller. The consumer does not have the right to refuse goods of proper quality, having individually defined properties, if the specified product can be used exclusively by the consumer who purchases it. If the consumer refuses the goods, the seller must return to him the amount of money paid by the consumer under the contract, with the exception of the seller's expenses for the delivery of the returned goods from the consumer, no later than ten days from the date the consumer presents the relevant demand. 5. The consequences of selling goods of inadequate quality by remote means of selling goods are established by the provisions provided for in Articles 18-24 of this Law. http://www.consultant.ru/popular/consumerism/37_2.html#p331 © ConsultantPlus, 1992-2015

I am an individual entrepreneur on UTII, but I want to work with an organization for the supply of goods. Settlement with IP will be by bank transfer. What taxes and under what taxation does an individual entrepreneur fall under?

Hello. ENVD.

Can an individual entrepreneur tutor accept money by bank transfer to a current account from the parents of students who study remotely via Skype and live in other cities. Can an individual transfer money to a tutor's PC IP. How to issue a BSO to a person in another city or when a client transfers money to the PC of a tutor-entrepreneur, it is not necessary to issue a BSO?

Yes, you can accept money.

Cash settlements can be carried out both in cash and in non-cash form. In accordance with the Civil Code (Article 861), settlements between individual entrepreneurs, or between individual entrepreneurs and legal entities, must be carried out in a non-cash manner. That is, the Civil Code in relation to non-cash payments does not separate legal entities and individual entrepreneurs. However, the law does not establish an obligation for individual entrepreneurs to open bank accounts and transfer proceeds there. But in some cases, it is impossible to work without an IP current account.

First, about cash. Payments in cash may be made, unless otherwise provided by law. Otherwise, it is established, however, not by law, but by the Instruction of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash payments." According to this instruction, cash settlements in the Russian Federation between legal entities, as well as between a legal entity and an individual entrepreneur, between individual entrepreneurs, related to the implementation of their entrepreneurial activities, within the framework of one agreement concluded between these persons, can be made in an amount not exceeding 100 thousand rubles.

Note! One contract! Those. if you have a long-term contract (rent, for example), then if this amount is exceeded in cash, you must switch to non-cash payments.

When receiving cash in cash, the entrepreneur should remember that when paying for goods (works, services), it is mandatory to use cash registers (CRE). It is possible not to apply CCP only in the cases specified in clause 2, clause 2.1 (in the old version of the law) and clause 3 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ. Paragraph 2 of Article 2 of this law allows instead of CCPs to use strict reporting forms (SRF) in the case of providing services to the public (but not to legal entities!), Clause 2.1. allows UTII and PSN taxpayers not to apply the CCP, issuing, at the request of the client, a document containing the mandatory details specified in this paragraph. Since 2013, sole proprietors applying the patent taxation system will also be able not to use cash registers (only when receiving cash proceeds from activities transferred to a patent). Paragraph 3 allows not to use CCP in hard-to-reach places, the lists of which are determined by the regional authorities.

Note! From July 1, 2017, it is mandatory to use cash registers that ensure the transfer of fiscal data to the tax authorities online. Benefits for the use of cash registers (by UTII and PSN payers) remain until July 1, 2019. The right to apply the BSO in paper form is retained until July 1, 2019, after this date the BSO must also be formed through systems that provide online data transfer.

Now about non-cash payments. According to the documents of the Central Bank of the Russian Federation, special accounts (first digits 40802) are intended for conducting entrepreneurial activities of individuals and it is unacceptable to use ordinary accounts of individuals (first digits 40817) and deposit accounts. However, in practice, many entrepreneurs use their personal accounts to receive money from customers, if the bank does not interfere with this. There are no legal penalties for using such accounts. True, many clients - legal entities, are reluctant to agree to transfer money to these accounts, because they are afraid of the claims of the tax authorities in terms of not withholding personal income tax from the income of individuals.

The procedure for conducting cash transactions

Since 2012, in connection with the adoption of the "Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" (approved by the Bank of Russia on October 12, 2011 N 373-P), individual entrepreneurs were required to comply with the procedure for cash transactions. On June 1, 2014, a new document "On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Business Entities" (approved by Bank of Russia Ordinance No. do not set a cash limit, do not draw up receipts and debit orders, i.e. do not checkout.

If the individual entrepreneur decided to follow the procedure for cash transactions and set a cash limit, then he must draw up PKO and RKO, and hand over the excess revenue to the bank.

For those individual entrepreneurs who decide to keep a cash register, the following recommendations

The order of cash transactions consists in accounting for the receipt and issuance of cash from the cash desk. Accounting is kept in the cash book (form KO-4). The receipt of money is documented by incoming cash orders (form KO-1), the expense - by outgoing cash orders (form KO-2).

Upon receipt of cash proceeds, a cash receipt order (PKO) is issued. If the IP uses KKM, then PKO is done once a day. If an individual entrepreneur does not use cash registers, but uses BSO, for example, then you can issue a PKO upon receipt of cash for each BSO, and if there are many customers, then you can make a BSO register in a day and fill out a PKO based on this register. If an individual entrepreneur uses UTII or PSN and he doesn’t have cash register, then ... no one will check what he writes in the PKO compiled at the end of the day.

Expenses are documented by an account cash warrant (RKO). According to the above-mentioned Directive of the Central Bank of October 7, 2013 No. N 3073-U, the proceeds received at the cash desk can be spent on salaries, other payments to employees, on travel expenses, on payment for goods (works, services) and some other expenses, including for the personal needs of the entrepreneur. At the same time, it should be taken into account that the instruction expressly prohibits the payment of cash proceeds for securities, the rental of real estate, and the issuance or repayment of loans. Payment for these operations is carried out either by bank transfer or from money received from the current account to the cashier. Therefore, if an individual entrepreneur keeps a cash desk, it is better to first issue personal funds to yourself through cash settlement, and then pay something from your personal pocket.

Since 2013, the tax authorities have been monitoring compliance with the procedure for cash transactions. The same bodies carry out verification of the application of CMC. Penalties for non-use of cash registers are established in paragraph 2 of article 14.5 of the Code of Administrative Offenses from ¼ to ½ of the amount of the calculation made without the use of cash registers, but not less than 10 thousand rubles, in case of repeated violation, suspension of activities for 90 days will follow. In addition, there are fines for using a cash register without an online mode and not issuing a check in electronic form and (clause 4 and clause 6 of article 14.5 of the Code of Administrative Offenses). Note! Penalties in Art. 15.1 are established for very specific violations: exceeding the cash limit, non-compliance with the procedure for storing funds (at the moment there is no such order for individual entrepreneurs), failure to post cash to the cash desk. There are no penalties for any other violations (such as errors in filling out a book or warrants).

A bank account has long been no longer an indicator of the owner's well-being, but simply a convenient payment tool. Almost every second person now has a payment plastic card, and, in turn, a bank account is linked to it. Does an individual entrepreneur need a current account or does he have the right to make payments through a personal one?

The question is far from idle. If the account is intended for private purposes, then the bank charges interest on this money, and the client has to pay for operations on the current account. Of course, you don't want to incur additional costs. In this article, we will answer frequently asked questions from our users:

• is it possible for an individual entrepreneur to work without opening a bank account;
• whether the entrepreneur has the right to indicate his personal account for settlements in business;
• whether an individual entrepreneur is obliged to open a current account specifically for business purposes;
• what are the possible consequences if you do not open a current account, but make business payments through a personal one;
• Is it obligatory to pay taxes and insurance premiums by bank transfer?

Why open a checking account

Can an individual entrepreneur work without a checking account? Yes, if you comply with the limit of cash payments (no more than 100 thousand rubles) under one agreement with another entrepreneur or legal entity. When settling with employees and ordinary individuals, the limit is not established by law.

For example, an entrepreneur rented an office from a commercial organization. The rent per month is 10 thousand rubles, the lease term is 11 months, which means that the total amount under the contract is 110 thousand rubles. This exceeds the possible limit, so payments must go through the bank.

Important: legal entities will have to open a bank account in any case. The reason is that the organization has the right to transfer taxes only by bank transfer. For individual entrepreneurs, there is no such requirement; an individual can pay off the budget both in cash and by payment order.

In principle, if the limit of cash settlements with other entrepreneurs and organizations is observed, then you can not open a bank account. The question is - how convenient is it? You can pay in cash with a partner in his accounting department or at a bank according to a receipt. If the individual entrepreneur does not open a current account, then you will have to waste time on the road and queues.

In addition, when conducting cash transactions, one must follow the rules, which, although they allow a simplified procedure for individual entrepreneurs, are rather contradictory. Finally, there is the problem of the security of cash payments and the safety of money. It turns out that although a current account is not required for an individual entrepreneur, in practice it turns out that it is difficult to do without bank payments.

Are you planning to start your own business? Don't forget to reserve your checking account. To select a current account, try our bank rate calculator:

The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

What will be the consequences if you use a personal account in business

Can an individual entrepreneur use his personal account in business? Until 2014, Article 23 of the Tax Code of the Russian Federation contained a clause that expressly prohibited the use of a current account of an individual for entrepreneurial activities. Now this provision of the Tax Code has become invalid, but in fact the ban continues to apply, and an individual entrepreneur cannot use a personal account in business. Why?

1. Instruction of the Central Bank No. 153-I, which is valid in 2019, prohibits transactions related to business or private practice on current accounts. The bank may simply refuse to conduct transactions if it considers that the constant cash receipts are related to entrepreneurial activity.
2. If you receive large amounts of money, as an ordinary individual, and not as an individual entrepreneur, then be prepared for questions from the bank's security service about the source of these funds. As part of the fight against the financing of terrorism and money laundering, the bank has the right to stop suspicious transactions.
3. Your business partners may refuse to transfer payment to an individual's current bank account. The reason is that the Federal Tax Service considers them tax agents in such cases and obliges them to withhold 13% of income tax from the transferred amounts and transfer the tax to the budget.
4. The basis for non-cash payments for your counterparties is the contract concluded with the entrepreneur. If, however, the amounts under such an agreement are transferred to the current account, and not to the current account for individual entrepreneurs, then it will be difficult to justify the costs of the transaction to the tax authorities.
5. The tax authorities will try to tax not only income received on a personal account from a business, but also other own funds of an individual not related to entrepreneurship.
6. On the OSNO, STS modes Income minus expenses, UAT, an individual entrepreneur must confirm the costs associated with the business. When paying expenses from the current account of an individual, the tax office will not accept them to reduce the tax base. As a result, you will have to part with more when paying taxes.

Let's summarize. The answer to the main question of the article: “Is it possible for an individual entrepreneur to work without opening a current account” is positive. But whether an individual entrepreneur needs a checking account, decide for yourself. By making only cash payments or using a personal account of an individual, you limit yourself in many ways:

• you cannot make online payments at any time and place where there is Internet;
• do not allow your customers and customers to pay with a card or a payment order;
• you risk being suspected by the bank of laundering illegal proceeds;
• fall under additional taxation of non-business income;
• narrow the circle of business partners, most of whom work by bank transfer;
• bear the risks associated with holding cash.

But the price of the issue is not so great. The monthly payment for maintaining an account and online banking will be a little more than 1,000 rubles, depending on the chosen tariff.

Very often, relations between individual entrepreneurs and organizations are drawn up by an invoice for payment. One of the parties issues an invoice to the client, he pays it, and then receives the paid goods or services. Today's article is for those who do not know what an invoice is and how to issue it.

I would like to note right away that invoicing and reporting is very convenient in special service.

Let's start with the fact that the invoice for payment is a document that the seller exposes to the buyer. The invoice contains the following basic information:

• Information about the seller - who issued the invoice;
• Information about the buyer - to whom this invoice is issued;
• List of goods or services, their quantity - what the buyer pays for;
• Prices for goods or services, the total amount - how much the buyer must pay;
• Details of the seller's current account - where the buyer must pay.

Essentially, the billing process goes like this:

1. A potential client contacts the seller because he wants to purchase his goods/services;
2. The seller, on the basis of the client's request, draws up an invoice for payment and sends it to the buyer;
3. The buyer pays the specified amount to the bank account of the seller;
4. The seller verifies receipt of payment and delivers the goods/provides services to the buyer.

When to invoice

Here are a few situations:

• There is a valid contract between the counterparties, but it does not contain specific amounts of goods/services, their volume and delivery/performance dates. The agreement is concluded for a long period and contains general provisions for cooperation between the two parties. As the need for goods / services, the client sends a request to the seller, and the seller issues an invoice to him according to each specific request;
• There is no contractual relationship between the parties, and the supply of goods or services must be carried out as quickly as possible. In this situation, the seller issues an invoice for payment, and the contract is drawn up later.
• An invoice for payment is also issued in the case of a one-time supply or service, when it makes no sense for the parties to sign the contract.

Thus, an invoice for payment is a document that serves as the basis for the buyer to pay the seller in order to receive goods or services from him. Please note that this is a non-cash payment, so the seller must have a bank account.

The invoice for payment does not have a unified form, it can be developed independently. The account must contain the following required details:

• The name of the legal entity (if it is an organization) or individual entrepreneur;
• TIN of the seller (for legal entities, you still need to specify the checkpoint);
• Bank details, current account number, personal account, correspondent account, bank name and BIC;
• List of goods/services;
• The total amount of the invoice excluding VAT.

And in the same place you can download examples of filling in Excel format, the screenshots of which we will give below.

Pay special attention to the allocation of VAT in the invoice for payment! If you are a legal entity or an individual entrepreneur on a general regime, then the VAT rate must be specified in the invoice form and its amount allocated. If you use the simplified tax system, then VAT is not allocated, the total amount is indicated on the invoice and an addition “Without VAT” is made.

An example of an invoice without VAT:

An example of a VAT invoice:

The account, as we have already noted, can be developed independently. It can be done in Excel or Word and use the created file as a template. The invoice can be issued both on the letterhead of the seller, and without it. To automatically generate invoices for payment, you can also use accounting programs or electronic services.

The invoice for payment must have a serial number. Their new numbering starts from the beginning of each year. You can simply number them in order (No. 1, 2, 3, 4...), or you can use special numbering, although it will still be serial (No. TT/16-1, TT/16-2...).

In the invoice, you can specify additional conditions for the provision of a service or delivery of goods, for example, the timing of their implementation.

The head and the chief accountant put their signatures on the account. If the invoice is issued by an individual entrepreneur, then only the individual entrepreneur is signed. It is recommended to print.

Then sent to the buyer for payment. The original invoice can be sent by mail or courier service, to speed up the process of work, a copy of the invoice is sent to the buyer by e-mail or fax. If the buyer agrees with the conditions specified in the invoice, then he pays for it.