Individual entrepreneurs in the Russian Federation are regulated. The last changes to this regulation were made in February 2016. The current regulations do not provide for the mandatory presence of a seal for an individual entrepreneur. But in the practice of economic activity there are cases in which it is impossible to do without printing. For example, it is necessary to certify consignment notes and documents confirming payment for services in cases where the entrepreneur does not use cash registers.

To order a seal for individual entrepreneurs, you need to contact a printing house or other firms specializing in their production. Current legislature does not provide for mandatory registration of the seal.

Requirements for SP printing in 2016 not much different from those that operated before. The seal imprint must contain the phrase "Individual entrepreneur". The surname, name and patronymic of the individual entrepreneur, place of registration, TIN or OGRNIP are indicated on it.

SP stamp may contain on its print and other additional details - logo, address, company or business name, security elements. It is strictly forbidden to place on the seal state symbols, other people's details and registered trademarks, as well as logos.

When does an entrepreneur need a seal

To the question “ can the SP work without printing»The current legislation gives an affirmative answer. On tax returns, in the book of income and expenses, instead of printing, an entrepreneur can put "BP". This abbreviation stands for "no print". According to the current regulations, each entrepreneur independently decides whether to work with or without a seal.

Establishes the procedure under which entrepreneurs are required to certify all waybills. Many sole proprietors have employees who need to keep records of their work activities. Can't do without printing SP and in other cases:

Very often, many organizations refuse to cooperate with entrepreneurs who do not have a stamp.

Manufacturing of a seal for individual entrepreneurs

Various organizations are involved in the production of seals. To order a seal, for individual entrepreneurs no documents are required to prove staging individual entrepreneur on... Of course, in order to avoid mistakes, you can submit registration documents. It can also be a simple extract from the USRIP.

The standard print diameter is 38-40 mm. The form of a seal for an individual entrepreneur can be round, triangular or rectangular. The cost of making a seal depends on:

• the size of the cliche, the materials selected for manufacturing, tooling;
• terms of production.

Printing cost starts from 150 rubles... Manufacturing a SP seal takes different time in all organizations. It could be 30 minutes... For internal use, self-typing stamps and seals can be used. These are freely available at office supply stores.

It is necessary to pay attention to the fact that the current legislation does not establish any norms obliging entrepreneurs to register existing seals. Neither the tax service, nor other control bodies carry out such a procedure.

An example of the use of printing in the framework of IP activities

IE Ivanov has been doing business since October 2012. At the same time, in the process of processing financial documents businessman uses a stamp... In the spring of 2016, Ivanov made changes to the USRIP in fact. At the same time, the seal has not changed and contains the old details. This detail caused difficulties when completing the next transaction with a counterparty, refused to consider the contract valid, decorated with such a seal. The parties contacted a local law firm.

As the lawyer explained, the law does not establish requirements for the presence of a seal from an individual entrepreneur. Civil Code Rules that Regulate Activities legal entitiesthat are commercial organizations with regard to the presence of a seal and which could be extended to individual entrepreneurs are absent. Therefore, an individual entrepreneur without a seal can also continue to operate, which means that the mandatory details of the seal, as well as the requirements for them from the entrepreneur, if he has one (and this is not prohibited by law), are absent.

The counterparty agreed that his position in relation to the entrepreneur was not entirely legitimate. However, Ivanov also came to a reasonable conclusion that, in order to avoid disputes with business partners, it would be advisable to amend the print details.

Conclusion

1. Should an individual entrepreneur have a seal? The current legislation allows individual entrepreneurs to carry out their economic activity without printing.
2. Each entrepreneur independently decides on ordering a print
3. You can order a seal at any organization specialized in their manufacture.
4. The cost of making a seal depends on the material of manufacture, the selected tooling, size and production time. Printing cost starts from 150 rubles... Self-typesetting stamps can be used for internal use.
5. The print indicates what should be on the IP seal: the full initials of the individual entrepreneur, his location, TIN or USRIP.
6. Register printing is not provided for by the current legislation. To protect the seal, special signs in the form of an ornament or any other signs can be applied to its print.

N.G. Bugaeva,
senior expert in accounting and taxation

Contributions under the control of the Federal Tax Service: what is changing for individual entrepreneurs from 2017

The new amount of IE contributions for himself

Entrepreneurs, lawyers, notaries, appraisers and other persons engaged in private practice (hereinafter referred to as IP), in 2017, are still payers of contributions for themselves. The contributions of individual entrepreneurs in a fixed amount paid for compulsory pension insurance and compulsory health insurance are calculated, as before, based on the minimum wage. As of January 1, 2017, it is RUB 7500 art. 1 of the Law of 02.06.2016 No. 164-FZ Specific amounts of contributions to be paid are indicated in the tables e sub. 1 p. 1 of Art. 430 Tax Code.

In total, each individual entrepreneur will have to pay 27,990 rubles. That is, in terms of contributions, the burden on individual entrepreneurs will grow by almost 21% compared to 2016.

By the way, a bill has been developed establishing the minimum wage for the purposes of calculating contributions by entrepreneurs in the amount of 6204 rubles. - in the amount that was in effect in 2016, but it has not yet been adopted.

Payment and reporting of contributions in 2017

Since the FTS has been administering contributions since 2017, entrepreneurs will have to transfer them according to the new BCC (see). In this regard, all contributions paid by individual entrepreneurs in 2017 including for 2016 (in particular, 1% contributions for oneself) must be transferred already to the tax CBC (the first three digits in them are 182). The FIU must fully submit information about the contributions paid in 2016 to the tax authorities.

As for the timing of payment of contributions, nothing has changed in this part: fixed contributions for 2017, determined based on the minimum wage, must be paid no later than December 31st. And 1% contributions, calculated based on the income of the individual entrepreneur for 2017 - no later than April 1 Oct 2018 clause 2 of Art. 432 Tax Code As before, an individual entrepreneur can pay all contributions for himself in one amount at any time during the year or in parts, and in any and without observing any periodicity.

In terms of reporting on insurance premiums for individual entrepreneurs, there are no significant changes: if an entrepreneur works alone, then he should not submit a calculation of contributions at all.

Changes in the calculation of 1% installments

The procedure for calculating the amount of contributions to be paid in the case when the annual income of the individual entrepreneur was more than 300,000 rubles has not undergone significant changes: the amount of income is determined according to the norms of the Tax Code in accordance with the tax regime applied by the entrepreneur i clause 9 of Art. 430 Tax Code.

But since 2017, individual entrepreneurs paying personal income tax must calculate their income for the purpose of calculating contributions in accordance with Art. 210 Tax Code "Tax base", not Art. 227 of the Tax Code of the Russian Federation, as was the wound e sub. 1 p. 9 art. 430 Tax Code. And many individual entrepreneurs have come to the conclusion that now they have the right to count 1% contributions not from the amount of income for the year, but from the amount of income reduced by expenses. Is it so?

Payment of 1% contributions for 2017

Starting from the billing period of 2017, an entrepreneur paying personal income tax, to calculate insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles, takes into account income in accordance with Art. 210 of the Tax Code of the Russian Federation, which implies a reduction by the payer of the amount of income by the amount of professional tax deductions in clause 3 of Art. 210, art. 221 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service dated 25.10.2016 No. BS-19-11 / 160 @. For entrepreneurs applying other taxation regimes, the procedure for determining income for calculating insurance premiums has remained the same.

That is, for the purposes of calculating contributions, not all individual entrepreneurs can reduce income for expenses. So, simplified taxpayers with the object of taxation "income reduced by the amount of expenses", as before, must consider 1% contributions precisely from the income taken into account when STS sub. 3 p. 9 art. 430, art. 346.15 Tax Code.

Other amendments

1. In 2017, entrepreneurs, as before, do not have to pay social insurance contributions in case of temporary disability and in connection with maternity in FSS clause 6 of Art. 430 Tax Code. However, they can pay them voluntarily about h. 3 tbsp. 2, part 1 of Art. 4.5 of the Law of December 29, 2006 No. 255-FZ. That is, the entrepreneur, at his will, submits an application to the FSS department and then pays these voluntary contributions directly to the FSS. The Federal Tax Service will have nothing to do with this.

2. As before, individual entrepreneurs who have suspended their entrepreneurial activities for objective reasons (for example, due to conscription) are entitled to pay fixed contributions for themselves in a smaller amount - in proportion to the months when they do such activities led clause 7 of Art. 430 Tax Code. Formally, the Tax Code of the Russian Federation does not say anything about the fact that in such a situation the individual entrepreneur must submit supporting documents to the IFTS. However, from 2017, the tax authorities themselves will calculate the amount of contributions that the individual entrepreneur must pay, based on the information they have and, in a general manner, collect arrears from the entrepreneur. at clause 2 of Art. 432 Tax Code. Therefore, it is better to immediately send documents to the tax authorities explaining the payment of contributions in a smaller amount than to wait until the entrepreneur is counted the arrears.

3. The Tax Code of the Russian Federation does not have a rule on the collection of the maximum amount of contributions, calculated on the basis of an 8-fold minimum wage, from an entrepreneur if he fails to submit tax reports. It seems that in such a situation, the tax authorities will also determine the amount of IP contributions to be paid according to their data and, if necessary, require the entrepreneur to pay the arrears.

Entrepreneurs were more likely to benefit from the fact that insurance premiums have been administered by the Federal Tax Service since 2017. If only because the tax authorities have all the information about the income of the individual entrepreneur and they do not need to be transferred to the FIU. Previously, there were cases when the information to the Pension Fund was received incompletely or with a delay, in connection with which entrepreneurs were required to pay contributions in the maximum amount.

An individual entrepreneur, like legal entities, carries out commercial activities. One of the established customs of document flow between business entities is the use of printing. Previously, the presence of a seal for legal entities was a prerequisite, but now it is a thing of the past. The entrepreneur was not required to have a seal. And at the present time, the IP printing is his personal prerogative. He has the right to have it or not to have it at his discretion.

How to register an individual entrepreneur with the tax office, do you need a seal?

According to Art. 23 of the Civil Code of the Russian Federation and Art. 11 of the Tax Code of the Russian Federation, a citizen is registered as an individual entrepreneur in the prescribed manner and after that has the right to engage in relevant commercial activities.

Civil legislation does not directly answer the question of whether an individual entrepreneur registered in the prescribed manner should have a seal, that is, there are no norms, both binding and prohibiting to have a seal.

In order to turn from an ordinary individual into an individual entrepreneur, a citizen should apply with an application (Form No. Р21001 - Appendix No. 13 to the Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / 25 @) and others necessary documents to the registering authority - the Federal Tax Service of Russia (Article 22.1 of the Federal Law of 08.08.2001 N 129-FZ, hereinafter - Law No. 129-FZ).

Tax authorities within three days carry out procedures for registration of the relevant status and issue a document confirming its existence. In these procedures, the stamp of an individual entrepreneur is not required.

The document confirming the status of an individual entrepreneur is the Record Sheet of the Unified State Register of Individual Entrepreneurs in Form N R60009 (hereinafter - Form No. 60009).

Form No. Р60009 contains all the same information as the certificate, including:

• Full name of the entrepreneur;
• date of issue;
• name of the IFTS;
• date of registration in USRIP;
• OGRNIP.

After registration, information that an individual has the status of an individual entrepreneur is entered into a special register (USRIP). Any interested person who wants to check whether a citizen has the appropriate status can obtain information about this in the USRIP.

However, an individual entrepreneur without a seal is not only registered, but also has the right to continue activities, since the legislation does not impose corresponding requirements on it.

However, as noted above, the ban on the presence of a seal is also not established. Consequently, it is his personal prerogative to decide whether an entrepreneur needs a seal.

There are often cases when an entrepreneur still has a seal. Registration of such a seal of an individual entrepreneur in the tax office or in any other government agency is not required.

Individual entrepreneur stamp and certain legal requirements

In practice, situations are possible when, for example, an employee finds a job with an entrepreneur for the first time. In this case, an individual entrepreneur will have to create a work book for such an employee.

The instruction for filling out work books of 10.10.2003 N 69 (hereinafter referred to as the Instruction) was previously drawn up in such a way that an individual entrepreneur without a seal could face a problem of its application.

The specified Instruction requires that it contain the seal of the organization in which the work book was established. The peculiarities of maintaining work books of individual entrepreneurs were not taken into account in this legal regulation, since before (during the period of adoption of the Instruction) they did not keep work books.

In 2016, changes were made to the Instruction, which oblige to affix a seal only if available. This also applies to entrepreneurs.

Therefore, if the individual entrepreneur has a seal, it is affixed to the employee's work book. If there is no seal, this requirement does not apply to the entrepreneur.

Printing for individual entrepreneurs is mandatory or not in 2017 - why is this question relevant?

Implementation business activities legally involves registration of a company or registration of an individual entrepreneur. Many businessmen prefer to choose the second option, because they consider it more profitable for themselves. After receiving the IP patent, a novice businessman needs to solve a number of issues, one of which is the presence or absence of a seal. Do I need a SP to have a seal? From the point of view of legislation, an individual entrepreneur is not obliged to do it. However, in some cases, printing is still worth ordering. A businessman with a seal looks much more solid. The image factor is of great importance, because some entrepreneurs order their own prints for this reason. Another point is also important here. Some activities are impossible to carry out without the SP stamp. This is the registration of invoices, the implementation of some payment transactions, the signing of contracts.

SP stamp in 2015 - are there any changes. Every year, the question about the mandatory or optional use of the SP seal arises again. This is human psychology. We tend to wait for changes and sometimes think that such have happened, but in fact everything remains the same. Printing for individual entrepreneurs is mandatory or not, 2017 did not make any adjustments to the current state of affairs. The law does not oblige individual entrepreneurs to issue a seal, if this is not necessary condition implementation of specific activities.

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Legally, a seal is not necessary for an individual entrepreneur. However, in some activities it is very welcome. If an individual entrepreneur is engaged in trade, then most suppliers require a personal seal on the waybill, and in the absence of cash registers, it is necessary to draw up forms of accurate reporting with a seal.

Necessity for 2018

Also, printing is necessary in some other cases.

Pros and cons for individual entrepreneurs

The pros and cons of having a personal seal depend on the type of business of the entrepreneur. Even though it is not legally required, it still has a number of advantagesthat distinguish an entrepreneur favorably against the background of competitors. Among the pluses:

1. Additional protection of documents against forgery by fraudsters - making an exact copy of the seal is more difficult than depicting someone else's signature.
2. When using it, it is better to use a personal seal in order to avoid nagging at a bank or other accounting institution.
3. Large companies may require an individual entrepreneur to have a seal when concluding an agreement.
4. Some clients may not know that a seal is not required for an individual entrepreneur, which may lead to distrust or refusal to cooperate.
5. The presence of the seal gives additional points to the presentability of the enterprise, which simplifies the conclusion of contracts with suppliers.

Minuses the personal seal is also available. Among them:

1. After registration, the individual entrepreneur will be obliged to affix a seal on all documents, which is not always convenient. You will always have to carry it with you, and documents with one signature will not be valid. In this regard, the individual entrepreneur cannot allow some of the documents to be left without a seal due to inattention and oversight.
2. To produce and register a seal, you need to use additional cash - about 1000 rubles, plus a stamp pad and paint, which are usually replaced about once a year.

According to the legislation of the Russian Federation, it is not possible to force an individual entrepreneur to issue a personal seal. However, for the entrepreneur himself, the presence of a stamp is characterized by a number of advantages, gives weight in the eyes of others and helps to conclude more successful orders. Compared to this, the downsides of the stamp are not that serious.

Of the Civil Code of the Russian Federation gives permission to any citizen of the country to engage in private business. The rights and obligations of an individual entrepreneur are the same as those of a legal entity, and the activity itself is governed by the same laws. They are spelled out in paragraph 3 of the above-mentioned article 23.

However, Law No. 129-FZ provides information that a seal is not necessary for registration of an individual entrepreneur by the state. But there are also other legal requirements that prescribe the use of the stamp in some documents.

Despite the fact that the exact requirements for the seal of individual entrepreneurs are not spelled out by law, it can be concluded that they should be drawn up similar to the stamps of legal entities - in accordance with the Civil Code.

Therefore, when making custom prints, add the following information to them:

• full transcript of the full name of a private entrepreneur;
• its location;
• registration number from the certificate;
• signature - "Individual entrepreneur".

Possibility of failure

An individual entrepreneur has the right to legally refuse to manufacture a stamp, but only in cases where situations do not oblige him to use a personal seal. These include:

• use of BSO;
• registration of documents for the transportation of inventory items;
• opening a PC in some banks and institutions;
• execution of powers of attorney to act on behalf of a private entrepreneur;
• registration of employees for work using a work book.

Since the law does not oblige an individual entrepreneur to have a personal seal, he has the right to sue if he is denied the desired operation. The entrepreneur uses a signature on the documents, and in some cases, for example, on letterheads where space is left for printing, the mark "b / p" is put, which stands for "no seal".

There can be no possibility of refusal to issue an SP seal: to manufacture a product, an entrepreneur should only contact an office that deals with custom seals. After receiving the stamp in his hands, the individual entrepreneur is not obliged to register it with any state body.

How to work without printing

In the absence of a seal, the entrepreneur uses his signature and the designation "b / p" where the seal should be affixed. There should not be any discrimination based on the lack of a stamp, although many clients and partners may indirectly coerce the SP to create a personal seal.

In the case of registration of employees by labor books or the use of sales receipts, the individual entrepreneur is still required to have a seal. But not every entrepreneur plans to hire workers or trade.

Requirements for registration

There are two types of organizational seals - official stamps, which certify all documents, and additional stamps, with inscriptions such as "denied", "approved" and so on. The standard print size of a private entrepreneur is 38-40 millimeters. It can be round, rectangular and triangular.

When ordering, consider next questions:

1. Should I choose regular or automatic printing? If there is a large amount of work, the automatic one is much more convenient, but also at a higher price - therefore, if the amount of documentation is not too large, you can use the ordinary one.
2. Which tooling shape should you choose - round or rectangular?
3. Which tooling material should you choose - metal, plastic or wood?
4. What pattern to choose for the stamp? In addition to the requirements provided for by certain rules, the individual entrepreneur has the right to display whatever he wants on the personal seal imprint.
5. Which print protection should I choose? There are a lot of protection options for a stamp. Its inclusion as a result increases the cost of the final product slightly, but this is the price of the increased security.
6. How to choose a font for printing? Typically, samples are presented in the office for the manufacture of products, which facilitates the choice for the customer. However, if you wish, you can ask to develop your own and unique font for your print.

A package of documents for ordering a personal seal:

• passport;
• order form with accurate sketches and all the wishes of the customer, with his signature;
• a certificate indicating that the entrepreneur is included in the USRIP;
• TIN - original and photocopy.

Inscriptions that must be present on the seal:

• surname, name and patronymic of the entrepreneur;
• mentioning that the entrepreneur is registered as an individual entrepreneur;
• state number of IP;

Where to order and how much to cost

To make a private stamp, you should contact any seal manufacturing company you like. They usually offer a wide range of required services.

The cost varies from 200 to 1000 rubles. It depends on the region of manufacture and the following factors:

• type - automatic or manual;
• size and shape;
• used materials;
• the complexity of the development of sketches;
• counterfeit protection;
• production time - urgent orders, as a rule, are somewhat more expensive than ordinary ones.

Usually the company produces stamps in one working day, but it is also possible to fulfill an urgent order in a few hours. After creating a seal, it no need to register: You can start working right away. However, it must be remembered that after the start of use, the seal should be affixed to all documents without exception.

More information about IP printing can be found in this video.