This time we, dear people, will reveal a rather simple but important topic: how to receive investments, how to share a piece of business if you are an individual entrepreneur or plan to be one.

Due to the fact that the same review about legal entities is more, it will be next, and, most likely, will consist far from one part.


In one of the articles, I wrote that a private entrepreneur cannot just share a piece of business, that is, the concept of “collective management” in relation to an individual is absent (we will make an exception for a split personality :)
')
However, to share a piece does not always mean that you can give a share, doesn’t it? You can competently build a business using lease agreements and everything else that we will see with you later.

And the last, as usual, I want to note that I look forward to your feedback and comments. I can not always respond to them promptly, but I always enjoy reading them :) Also, I apologize in advance for the complexity of this article, but some things are complicated; they can’t be passed on in plain language. I will also say that my articles are far from always comprehensive, due to the complexity of the issue. Feel free to ask.

0. Introduction

So, negotiations with a potential investor were successful, he is ready to invest in what you plan to do. You are an individual entrepreneur. How, in what form should he invest them?

The answer to this question can not be unambiguous. It depends on many, but above all on two questions:

• Will the investor act as an individual, as an individual entrepreneur or as a legal entity?
  How much does an investor trust you?
  
  
  

  1. Loan

  
  The easiest way. A potential investor gives you the right amount of money (or will give pieces), and you buy equipment, pay wages, etc. It is used in the case when the investor has a lot of confidence in you.
  
  Remember that according to the Civil Code of the Russian Federation there are two concepts: “loan” and “loan”. The difference between them is that a “loan” is when one side gives the other something quite definite (perhaps money), and the other side is obliged to return it. Once again, I’ll clarify that the very concept of a “loan” does not imply the return of anything with interest, I will say this separately.
  Remember that the concept of "credit" may exist when the money is issued by a bank or other credit organization.
  
  The first question of a loan is always simple: is it necessary to draw up a contract?
  The answer is simple, you need to write in writing in the case of:
  
  • if you are given a loan by a legal entity, or
    loan amount exceeds 1000 rubles
    
    
    In any case, remember that the contract is the protection of your rights! After all, if there is no contract, then the person who gives you a loan in the form of money is entitled to interest, which you must pay monthly. There is a condition that if the amount is less than 5,000 rubles, then the loan is considered interest-free, but only if the loan recipient is not related to business activities, and you are an individual entrepreneur and take money for that.
    
    The next important issue is the receipt. Many attribute to this document truly mythical properties, but in fact it should be understood that the receipt only certifies a certain fact. And the point. I will say it again - the receipt is not a transaction, that is, it does not carry any change or termination of legal relations! In court, it is difficult to prove the existence of a debt on the basis of only one receipt and it will not always work out.
    
    

    Example. Entrepreneur Vasily borrowed from Comrade Petit 30,000 rubles in business. Having concluded the contract, Vasily left a receipt for the receipt of this amount. The reason for the appearance of the debt of Basil is precisely the contract, the receipt only confirms that he received the money.

    
    
    Findings. Try not to leave anything in words when it comes to any loan. Require documentary evidence of relationships; it will never confuse the right investor, but it will scare the idiot.
    
    

    2. Participation by something

    
    
    2.1. When it comes to equipment (material things)
    If your investor fears (and he can never be blamed for this) to give you a loan, he may choose a slightly different way of participation. Its essence is simple: an investor buys equipment and concludes with you, as an individual entrepreneur, one of the following contracts:
    
    • contract of gratuitous use (with the same equipment)
      lease agreement (of the equipment itself)
      finance lease agreement
      
      
      If an investor acts as a legal entity, then everything is simple and clear for you; You simply transfer a certain amount within a specified period, or use it for free.
      However, if an investor acts as an individual, and you are an individual entrepreneur, then you are obliged to pay for it the tax on personal income. This is called "tax agency", and
      
      

      Example. Individual entrepreneur Vasily signed a car rental contract with a friend Sasha, who is not an individual entrepreneur, but simply an individual. For this he must pay Sasha 400 rubles every month. When making a payment, Vasily must give Sasha 348 rubles, and 13% in the form of 52 rubles Vasily must pay to the budget for Sasha.

      
      
      Of course, with the tax agency is not so simple, as I described here, for more details you can contact me or any specialist.
      
      And I want to say separately about the financial lease agreement. For Russia, leasing is a relatively new thing. The reason for this is simple - we have quite high inflation, so high interest on loans. Leasing, in its essence, was conceived as a method of paying rent for equipment while at the same time buying it out. In Russia, in most cases such contracts are concluded in foreign currency, therefore they cause inconvenience of settlements.
      
      Findings. This method is convenient for the investor (even incredulous), but all management is concentrated in his hands. This, by the way, is a way to share. You, as an individual entrepreneur, do the main work on the resources of the investor. He receives a fee from you, you get everything else.
      
      2.2 If we are talking about development (website, program)
      A more difficult situation looks like when you need to pay something to the developer (for the site, for the program), which can bring money in the future, and the investor wants to keep control over finances. But there is a way out.
      
      The investor, if it is a question of development, will receive exclusive rights to the result of the work (if he issues the development documents correctly). He may transfer these rights under a contract of assignment of rights.
      
      Findings. It makes no difference whether it is something tangible or intangible.
      
      2.3 Direct Payments
      If your project provides for direct payments to any performers (for services, for example, that have no material result), then there is nothing to be done and you will have to apply to the loan. An investor will not always “keep the reins” enough to personally enter into contract contracts, for example, with the people whom you will hire.
      
      Findings. Of course, this way of working is paranoia. But anything can happen.
      
      

      3. Is there more?

      
      In addition to the methods I have described, there is also a separate, rather complicated (in practice) method - partnerships. But this is a topic for a separate opus, so wait for him too soon.
      
      With love,
      maniaque