As shown by the survey results, most of all people would like to reveal the secret of UFOs. I want to apologize in advance for the fact that I will not be able to open it, otherwise my login will simply self-destruct :(

In addition, most would like to know how to share a "piece" of their business, and this question can be correctly disclosed only after a basic knowledge in the field of registration of an enterprise or an individual entrepreneur, so let's talk about that today.

Thanks to the kind people, this record appeared right here. I hope it will continue like this :)
')

I want to warn you in advance that I tried to simplify some things so that they do not lose their accuracy, so don’t hit hard if you confuse something or forget it. In addition, always remember the impermanence of our legislation.

So, even if your startup was initially modest and lived in the garage, sooner or later it will be time to “bring it into the light”. Usually, this is due to earnings from a startup.

Important! If you receive money only from advertising (AdSense, Yandex.Direct), then you should not make a fuss - this type of earnings does not require registration and will not require, most likely.

However, if you want to be able to “share” the cake, that is, a share of a startup, then you cannot do without registering a company.

0. Persons

In Russia, the Civil Code establishes two types of individuals: individuals and legal entities. An individual is essentially a person, a legal entity is something more ephemeral, that is, this person is not an individual, but has its own property, obligations, etc.

Individuals can act in any legal relationship both from their own person (just an individual), and as individual entrepreneurs (but they still remain individuals, a kind of squiggle is obtained). The individual entrepreneur, by the way, is rightly called the “individual entrepreneur”, however often he is also called “entrepreneur without a legal entity (PBOYUL)”, “private entrepreneur”, “stupid, greedy cp-schnick” and “LOVE”.

What is the difference?

1. Responsibility

An individual entrepreneur is liable for his obligations with all his property, while a legal entity - only with the property that was invested in it (transferred, purchased), but the property (personal) of its founders - is not threatened.

Example. Individual entrepreneur Vasily took out a loan for 100 thousand rubles, went bankrupt with the deal and was unable to give them back. To pay the debt, the bailiffs seized his car, the house in the village and the apartment.

Example. The legal entity LLC “Yapona Mother” took out a loan for 100 thousand rubles, but could not repay it. The bailiffs were able to recover three chairs, one computer, two tables and a registered capital of 10 thousand rubles from Yapona Mother LLC. Maserati of the founder of LLC “Japan Mother” Igor, the court could not take, because it is his personal property, not the property of the enterprise.

Draw conclusions. By registering as an IP, you put everything you have under your response for your actions. Therefore, if an apartment, house, or other expensive property is registered on you, think twice about this form of activity. By registering a legal entity, you will respond with the amount of share capital and its property. But not yours!

2. Accounting

A legal entity is obliged to keep accounting records (when it is not obliged to do this, I will tell later), while an individual entrepreneur is not obliged to do this.

Example. Individual entrepreneur Vasily, having worked this year with a good profit, and passed 4 simple tax returns per year.

Example. The legal entity of Yapona Mother LLC did not really earn anything this year, but every 3 months in the year it was obliged to submit several accounting reports, which took enough time and effort to prepare and fill out.

Draw conclusions. A legal entity requires a much more responsible approach and is obliged to take an order of magnitude more paperwork in the form of declarations. If you are confident in your own pedantry, skill and karma; or are willing to pay a hired accountant, this form is for you. If not, be an individual entrepreneur.

Important! The fact that a legal entity did not conduct business at all, or led it at a loss, does not exempt from the need to file these declarations. For their failure, or the late filing of a legal entity can be significantly penalized.

3. Crime and Punishment

Fines and penalties for a legal entity are always greater than for an individual entrepreneur.

Example. Entrepreneur Vasily sold his friend Petya (in the course of his entrepreneurial activity, this is important!) He received goods for cash (money) and did not give a cash receipt. Based on this, it can be fined in the amount of 1,500 to 2,000 rubles.

Example. LLC “Yapona Mother” received cash from the buyer and did not issue a cash voucher. For this he can be fined in the amount of 30 to 40 thousand rubles, those who have not issued a cashier's check will be fined in the amount of 1500 to 2000 rubles.

Draw conclusions. Despite the fact that any violation still needs to be proved, this is quite a real thing.

Important! The tax inspectorate has broad powers in relation to the "weaning" of money. If the tax inspectorate has any doubt in the correct payment of taxes (or they suddenly decided to impose sanctions on you), then the inspectorate can unilaterally collect the necessary amount from you, and then you will prove in court that you have paid everything correctly.

4. Sharing a Slice

An individual entrepreneur cannot “share” a piece of business. His property, himself and his obligations are monolithic before the law and all others. A legal entity may be the property of one person (physical, legal) or several.

Example. Entrepreneur Vasily wants to take in the share of his friend Kohl. He has no way to do this, except to establish a contractual relationship with a friend Kolya and buy equipment, materials, etc. take turns.

Example. Yapona Mother LLC decided to accept a cleaner in the ranks of their owners in order to motivate her to better clean the floors. This can easily be done by specifying people, their shares in special documents, and then registering such changes in the tax office.

Important! Future startups, remember that by giving up a share and registering documents about this fact, you can’t get the share back from a person without his desire! If you then quarrel, then without a direct confirmation of the will of the owner - nothing can be selected.

The most common question in this case is how to transfer a stake in a business only while the person works in it (or somehow participates) I will consider later, but I will say in advance that a 100% legitimate and secure solution does not exist.

5. Appearances, passwords, addresses

The sole proprietor and the legal entity are required to have a specific address where they can be found.

This should be carefully read by supporters of the position that “the office is a prejudice and yesterday”.

So, once again - always, in any case, any business entity must have an address. Remember this once and for all. To this day, there is no other connection between the authorities and subjects, except for the mail. The reason is simple here - a phone call, for example, has no confirmation, and the sent paper with a seal and signature is legitimate. In addition, the mail provides an opportunity to confirm the date of dispatch.

Now how this situation is solved in relation to different cases. If you want to be an individual entrepreneur, then you register at the address of your registration (propiska), he will do, if you do not yet have anything else.

A legal entity does not have the right to register at the address that belongs to the housing stock.

That is, it is impossible to register a legal entity “for an apartment”. The status of the room (residential, non-residential) is changing very difficult, that is, to transfer an apartment, for example, to non-residential status is very, very difficult.

Therefore, a legal entity must specify its legal address at the registration stage. This address may be an office that you rent or own, or it may be a written confirmation from the owner of a certain premises that you can use his address.

Once again, this is a very important point, because when checking, if the tax inspectorate does not find you at your address, serious trouble may begin. And not only for you, but for your clients as well, for example, the tax inspectorate simply does not recognize money paid to you for services / goods as an expense, will charge taxes and will require their payment.

For the time being, everything is impossible, one cannot grasp the immense, but I have laid out the main points. Of course, as usual, I am waiting for questions / suggestions / criticisms in the comments.

Greetings
maniaque