What is an individual entrepreneur and why is it necessary to register it? Is an individual entrepreneur a legal entity or an individual? What is IP and

I am writing an article for those who want to open their own business, but do not know how or do not have enough time to do it...

Let's first look at what an IP is!

The abbreviation IP is very often found everywhere today, after the crisis and at the time of the crisis, many “resigned of their own free will”, because employers did not pay wages or did not want to do so. Not the point... The main thing at this moment, many people, out of the hopelessness of the situation, began to “use their brains”: where can they get money?, what to live on? what to eat? etc. And many tried to make money on what they knew, and in order not to break the law and not be afraid of persecution by supervisory authorities, they formalized their actions in a legal way by registering an individual entrepreneur.

Why individual entrepreneur and not LLC?

What is an IP? An individual entrepreneur (individual entrepreneur) is an individual endowed with the rights of a legal entity but without forming a legal entity, who has the right to engage in entrepreneurial activities (buy, sell, provide services and even engage in production, construction, etc.), hire employees and etc.

Here is how this concept is interpreted on Wikipedia: Individual entrepreneurs- individuals registered in accordance with the procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by the Tax Code, do not have the right to refer to the fact that they are not individual entrepreneurs

It is more or less clear what an individual entrepreneur is.....

Let's return to the question then: “Why individual entrepreneur and not LLC?”

To answer this question, I will give the table below:

Individual entrepreneur or LLC? differences and difference

1. State fee for individual entrepreneur registration - 800 rubles 2. Easy to register as an individual entrepreneur and the opening period is 6-8 working days. 3. Registered at the place of registration. 4. Not responsible for his obligations with all his property. 5. Does not keep accounting records; does not keep a book of income and expenses. 6. Lack of cash discipline, the ability to freely dispose of the proceeds received. 7. Opening a current account for an individual entrepreneur is not a mandatory procedure, even if business is ongoing. 8. In the general taxation regime, individuals pay income tax on profits received. persons 13%. 9. Individual entrepreneur pays a fixed payment to the pension fund. In 2011 - 16,000 rubles. 10. Money from the current account can be used as desired. 11. Cannot carry out certain types of activities. 12. From 2012, international transportation will be impossible. 13. Licenses have ceased to be issued for many types of activities. 14. It’s easy to close an individual entrepreneur.

1. The state fee for registering an LLC is 4,000 rubles. 2. When registering an LLC, an authorized capital of at least 10,000 rubles is required. (there is an option not to deposit money to the account or to the organization’s cash desk) 3. The legal address of the LLC is registered at the location of the company. The address of the location of the LLC. (registration of one of the founders or general director may be the address of the LLC) 4. Non-responsibility for their obligations by contributions of participants to the authorized capital, i.e. authorized capital. 5. Mandatory accounting. 6. Mandatory cash discipline under any taxation regime. 7. As such, there is no obligation to open a current account, but without opening it it is impossible to pay taxes and make payments over 100,000 rubles. one deal at a time. (if the activity is 0, then you don’t have to have an account, because you don’t need to pay any taxes). 8. Under the general taxation regime, a profit tax of 20% is paid on profits received. 9. Can engage in any type of activity. 10. There are no licensing restrictions. 11. Liquidating (closing) an LLC is more difficult. 12. LLC is more solid. 13. In an LLC, you can change the name, OKVED, taxation system, legal address (location address of the LLC), composition of founders, general. directors, LLC can be bought or sold.

Based on the data in the table, opening a sole proprietorship is beneficial when you are engaged in a small (simple) business.

By the way, if you are engaged in any business and have not registered an individual entrepreneur, LLC, etc., you can get into big trouble!

For conducting business activities without registration as an individual entrepreneur, administrative, tax and criminal liability is provided. Each type of liability presupposes its own rules for recording violations, drawing up documents and actually holding them accountable.

According to the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, and the provision of services.

To confirm the conduct of activities, it is necessary to prove two circumstances: systematicity and profit. An activity is considered systematic if it is carried out two or more times a year. When a citizen has once sold any property or provided a service to someone, he will not be considered to be engaged in entrepreneurial activity. Likewise, if a person sells goods, including systematically (that is, more than twice), but for the same money for which he bought them, or cheaper, the transactions will not be considered entrepreneurial activity. Because there is no profit.

Let's start with administrative responsibility. It is provided for in Part 1 of Art. 14.1 of the Code of the Russian Federation on Administrative Offences. The possible fine ranges from 500 to 2000 rubles.

The decision to prosecute is made by the magistrate (Article 23.1 of the Code of Administrative Offenses of the Russian Federation). The case can be considered either at the place where the offense was committed, or at the place of residence of the individual (if he files a petition to consider the case at his place of residence). A protocol on violation, that is, conducting activities without registration, can be drawn up by: the police, the tax inspectorate, territorial bodies of the Ministry of Antimonopoly Policy, the state inspectorate for trade, quality of goods and consumer protection (Article 28.3 of the Code of Administrative Offenses of the Russian Federation). In addition, a prosecutor can initiate a case of an administrative offense (Article 28.4 of the Code of Administrative Offenses of the Russian Federation). Usually, employees of one of the listed departments come to an individual with an inspection, conduct an inspection of the premises or a test purchase, discover that the individual is conducting his activities illegally, that is, without registering as an individual entrepreneur, after which a protocol is drawn up.

Operating without registration as an individual entrepreneur is a continuing offense. A citizen can be brought to justice only within two months from the date of drawing up the protocol.

Note. For carrying out business activities without registration as an individual entrepreneur, administrative, tax and criminal liability is provided.

When the protocol is drawn up incorrectly or contains contradictions, the judge must return the document to the department that compiled it for revision. Two months is a fairly short period of time, and while the protocol is being finalized, the period often expires. If the case is not considered by the judge within two months from the date of drawing up the protocol, the judge will issue a decision to terminate the administrative proceedings.

Criminal Code of the Russian Federation

Criminal liability for illegal business is provided for in Art. 171 of the Criminal Code. It occurs if, as a result of an inspection carried out by the police or the prosecutor’s office, it is proven that either the infliction of major damage to citizens, organizations or the state, or the receipt of income on a large scale, that is, in the amount of at least 250 thousand rubles. (note to Article 169 of the Criminal Code of the Russian Federation).

Given that test purchases are usually carried out for small amounts, the detection of such an offense falling under criminal liability is unlikely within the framework of a test purchase. Cases of illegal business are usually discovered during the investigation of cases of legalization of proceeds from crime. Other unregistered entrepreneurs do not need to worry about criminal liability, because they must prove receipt of income in the amount of more than 250 thousand rubles. difficult, so the police usually open cases under Art. 171 of the Criminal Code, if there is no evidence of receiving income on a large scale.

Liability for illegal business causing damage from 250 thousand rubles. up to 1 million rubles (that is, on a large scale) is as follows: a fine of up to 300 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to two years, or compulsory work for a period of 180 to 240 hours, or arrest for a period of four to six months.

For illegal business that causes damage or generates income on an especially large scale, a fine of 100 to 500 thousand rubles is provided. or in the amount of the salary (other income) of the convicted person for a period of one to three years, or imprisonment for a term of up to five years with a fine of up to 80 thousand rubles. or in the amount of the salary (other income) of the convicted person for a period of up to six months. Damage or income exceeding 1 million rubles is considered especially large.

If a citizen is brought to criminal responsibility for the first time, and is also positively characterized by his neighbors at his place of work, and is not a malicious violator of public order, then, most likely, he will only be awarded a fine.

Owners of residential premises who rent them out must keep in mind that for renting out residential premises they will be subject to criminal liability under Art. 171 of the Criminal Code is impossible, regardless of the amount of rent that the investigator can prove. This was announced by the Supreme Court of the Russian Federation in the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 18, 2004 No. 23.

tax code

The Tax Code provides for liability for activities without registration in two articles at once: 116 and 117. Evasion of registration with the inspectorate is subject to a fine of 10 percent of income received, but not less than 20 thousand rubles. In cases where the activity was carried out for more than 90 calendar days, the fine will be 20 percent of the amount of income, but not less than 40 thousand rubles. (Article 117 of the Tax Code of the Russian Federation). For violation of the deadline for registration with the inspectorate, the fine will be 5 thousand rubles. or 10 thousand rubles if the delay is more than 90 calendar days (Article 116 of the Tax Code of the Russian Federation). They can only be punished under one of the articles. Let's figure out when each of them is used.

A citizen must register with the inspectorate before he begins to receive income from activities. Therefore, the period of delay for the application of the above articles should be counted from the moment of the first proven case of receipt of proceeds. According to Art. 116 will be fined if the application for state registration is submitted before the tax audit report is drawn up, but later than the day the first revenue is received. If on the date of drawing up the tax audit report the application has not yet been submitted, liability arises under Art. 117 Tax Code.

In addition to the fine for lack of state registration, inspectors have the right to assess additional taxes by calculation. The failed merchant will be assessed additional personal income tax and contributions to extra-budgetary funds. And if in the region where the individual entrepreneur operates, the activity has been transferred to UTII, and the entrepreneur’s activities fall under this regime, then instead of income tax, controllers will calculate UTII. Penalties for late payment will be added to the amount of taxes calculated by the inspectors. In addition, a fine is established for non-payment of taxes - 20 percent of the amount of additional taxes and penalties (Article 122 of the Tax Code of the Russian Federation).

Note. In addition to the fine for lack of state registration, inspectors have the right to assess additional taxes by calculation, as well as impose penalties and fines for late payment.

Taxes and fines from individuals are collected in court according to the rules provided for by the Civil Procedure Code in a court of general jurisdiction. So the decision of the controllers or the protocol alone is not enough; the culprit will pay the fine only on the basis of a court decision.

We pointed out possible sanctions that threaten individuals operating without registration. The final verdict depends on the situation, the available facts and the court's decision. The most effective method of protecting yourself from inspectors is to not allow them onto your territory, especially if the activity is carried out by a citizen at home. Inspectors have the right to enter residential premises only by court decision. But inspectors can obtain information about illegal activities not only during an inspection. Of course, there is a chance of a random visit, but it is small. Basically, controllers come after receiving messages from a businessman’s competitors or complaints from offended customers. Tax inspectorates collect information about unregistered entrepreneurs. Having accumulated information, they can schedule an on-site inspection and inspect the premises and territories used to generate income. Other departments (police, prosecutor's office, Rospotrebnadzor) will come to check the unregistered entrepreneur, most likely in connection with complaints received from defrauded customers.

(IP) is one of the ways to generate income using your own capabilities and strengths. This is very relevant, for example, if you are a teacher who is able to tutor, give individual or group lessons, or an artist, writer, photographer. For people with land, there is an opportunity to grow vegetables and receive profit from sales.

Basic concept

Let's figure out what an IP is. This is a form of small business. are individuals who are registered in a certain manner established by law. They can carry out their private activities without forming a legal entity. Previously, in Russia they used the equivalent concepts of PE PBOYUL (without the formation of a legal entity). Nowadays, these terms have been replaced by the concept of individual entrepreneurs. What is an individual entrepreneur and why is its registration necessary? This procedure is of great importance if you want to earn money legally. Registration of an individual entrepreneur takes place at the individual’s place of residence. However, he can carry out his activities at other addresses.

There is one more feature that not everyone knows about: the place of residence should not be used for activities that are related to any industrial production. The fact is that it is intended only for the residence of citizens. But this provision must be interpreted restrictively: it does not prohibit activities in these premises that do not contradict the rights of all persons living there and neighbors. For example, if your activity is related to intellectual work, for example, collecting data, writing scientific papers or drawing, programming, accounting, tutoring, auditing, consulting, then this can be done at your place of residence without breaking the law. In addition, as noted above, you can live at one address and conduct your business in another place.

When do people think about entrepreneurship?

Many people begin to think about what an individual entrepreneur is only when they begin to be dissatisfied with something in the work of an ordinary employee at an enterprise. I would like to have more income. At the beginning of independent work, you will have to work hard to achieve a good profit. But if everything works out, then in the future the person will become independent. There will be no need to work for the owner, since in this case you yourself are your own boss. The law allows only adults to engage in entrepreneurship. An individual who operates as an individual entrepreneur must be registered under his own name. It is an independent subject of business and civil law, like any commercial organization. After registration, a person is the owner of the labor force with the tools of production; he can independently organize his work and manage its results. So, what is an IP? This is an opportunity to become an independent worker within the limits of the law.

New in IP since 2013

From this year there is no need to provide the following reports to the tax authorities:

Quarterly.

Six months.

For 9 months of work.

For individual entrepreneurs, other significant changes occurred in 2013. The amount of the insurance (fixed) premium has increased. You can reduce the amount of the single tax by the amount of contributions under the insurance contract. New concepts have appeared: patent activity and deflator coefficient. However, many entrepreneurs have decided to leave business this year, since social contributions for them have almost doubled.

Registration and operation of an individual entrepreneur has a number of risks, but it provides the opportunity to start your own business, which allows you to become independent!

The definition of entrepreneurial activity is given by Article 2 of the Civil Code of the Russian Federation. It states that entrepreneurial activity to make a profit is carried out independently at your own risk and the entrepreneur is responsible for failure to fulfill obligations with his property. Legal relations in the field of entrepreneurship are regulated by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and other federal laws and legal acts of the Russian Federation.

By receiving the legal status of an individual entrepreneur, an individual assumes even greater duties and responsibilities; now he acts not only as a citizen, but also as a taxpayer, employer and business entity. We will discuss in the article what rights and obligations an individual has without forming a legal entity.

Obligations of an individual entrepreneur

1. Tax obligations:

— First of all, you need to register your commercial activity with the federal tax service. Unfortunately, many begin to provide services and sell goods without registering an activity, but actions for illegal business activities entail an administrative fine, and if your activities caused damage to the state and citizens, then criminal liability.
— Also, unregistered entrepreneurs will not be able to submit advertisements to the media, and organizations with legal status are more likely to trust ordinary people;
— If the chosen activity is subject to licensing, then a necessary condition is to obtain documents confirming permission to engage in the chosen work;
— Submit reports quarterly or annually to the tax office, pension fund, social insurance fund, health insurance fund;
— Pay insurance premiums and taxes quarterly or at the end of the year in accordance with the chosen taxation system;
— Provide documents for desk audit upon request of the tax inspectorate.

2. Business obligations:

— Conduct legal business activities;
— Take into account the interests of clients and comply with the Law on the Protection of Consumer Rights;
- Bear responsibility for obligations.

Responsibility of the entrepreneur as an employer:

— Conclude employment contracts with employees;
— Pay wages to employees on time, if any;
— Pay insurance and medical premiums for employees.

3. Civil liability:

— Do not harm the environment through your activities.

Rights of an individual entrepreneur

1. Rights of an individual entrepreneur as a participant in economic relations.

— Individual entrepreneur has the right to carry out commercial activities throughout the Russian Federation;
- Manage your profits independently;
— Use your own property to obtain economic benefits;
— An entrepreneur has the right to his own seal and trademark;
— Individual entrepreneurs can take advantage of government support for small businesses;
— An integral part of rights is the protection of legitimate interests;
- Coordinate your activities independently;
— Select clients and business partners;
— Make decisions to close your business;
- Hire employees.

2. Rights in the field of tax relations.

— Receive information on taxes and fees at the place of registration for free;
— Challenge illegal actions of the tax service;
— Choose a taxation system, unless otherwise prescribed by law;
— Enjoy benefits in relation to taxes and fees.

3. Rights of an individual entrepreneur as an employer.

— The employer, for its part, has the right to demand from employees the proper execution of the employment contract;
— Demand compensation from the employee for damages if the latter is guilty of this.

An individual entrepreneur has a special legal status as an individual, but with the responsibilities of a legal entity, and therefore an individual entrepreneur has rights and obligations that are inherent only to this subject of legal relations. For example, the patent tax system is allowed to be used only by individual entrepreneurs. Payment of insurance premiums for oneself is made regardless of whether there was a profit. An individual entrepreneur can exercise his rights and obligations personally and through a representative by proxy, but in any case, the entrepreneur will be held responsible for the unlawful acts of the authorized person.

We have a video on the topic “Who is an individual entrepreneur?”

An individual entrepreneur is an individual who conducts commercial activities independently after state registration with the tax service. Let's consider what rights a citizen has in this status, what responsibilities are assigned to him, as well as the advantages and disadvantages of registering an individual entrepreneur.

Permitted activities

The concept of “entrepreneurial activity” in the case of individual entrepreneurs, according to the law, involves working to generate profit for oneself personally.

An entrepreneur with this status can organize almost any type of business, excluding those that are only allowed to be implemented by organizations, namely:

• create, supply, repair special equipment for the Armed Forces and weapons;
• engage in security activities;
• produce and sell alcohol;
• be an insurer;
• provide banking services and many others related to finance (pawnshops, non-state pension funds, investment funds);
• produce medicines and chemicals.

There are other types of business that are inaccessible to individual entrepreneurs due to their scale: space development, nuclear energy. Any commercial activity should not be subject to the Criminal Code of the Russian Federation.

If an individual entrepreneur decides to work with goods for children, food, or provide cosmetology or hairdressing services, permits will be required from supervisory services - fire, educational, consumer, environmental. Sometimes permission is not enough, you also need a license. This applies to pharmaceutical, educational, medical activities, and transportation by various modes of transport.

Registering an individual entrepreneur

Who can become an individual entrepreneur

According to the Civil Code of the Russian Federation, almost every capable citizen can be an individual entrepreneur upon reaching 18 years of age.

A minor will be able to register an individual entrepreneur with the official guarantee of parents or guardians (from the age of 14) or after marriage (from the age of 16).

In addition to age, there are other restrictions in obtaining the status of an individual entrepreneur. Military, state and municipal employees cannot register their enterprise. Public sector specialists without special powers (teachers, health workers, psychologists, etc.) are allowed to open individual entrepreneurs.

Who still cannot become an individual entrepreneur:

• citizens deprived of the right to conduct commercial activities by court decision;
• merchants declared bankrupt;
• persons with an open criminal record or under investigation.

Anyone who was forced to close a business due to a court verdict can open a new enterprise only a year after that. It is possible to create an individual entrepreneur after a bankruptcy procedure after five years. It is also not prohibited to register if the criminal record is expunged. But a businessman with a criminal record will not be able to start a business that is related to education, sports, as well as cultural and socially significant activities.

Another important point. If you have already registered an individual entrepreneur, you cannot open another one until you close the first one. If you want to engage in other activities, you can make changes to the Unified State Register (USRIP), indicating new codes from the OKVED list.

Rights and obligations of individual entrepreneurs

The definition of an individual entrepreneur includes an officially registered individual who provides services without forming a commercial structure. An individual entrepreneur has rights and responsibilities. These include:

Rights	Responsibilities
The right to choose the type of activity within the framework of the law.	The obligation to regularly pay taxes, contributions to pensions, health care, and social insurance.
The right to hire personnel with independent choice of payment for their labor. The number of employees depends on the chosen taxation regime. To increase staff, merchants can unite into partnerships without forming a legal entity.	Responsibility for registration of employees in accordance with the Labor Code.
The right to choose a product and niche for business development.	Obligation to comply with sanitary, environmental requirements and standards.
The right to freely dispose of income, independently determine the price of goods and services offered (without serious dumping in the chosen area).	The obligation to respect the rights of the buyer and comply with the provisions of the consumer protection law.
The right to transfer management of an individual entrepreneur to another person using a notarized power of attorney. But if the manager fails to do the job or violates the law, the businessman himself will have to answer.	The obligation to timely provide reporting, in particular income declarations. If there was no profit during the tax period, “zero” declarations are sent to the Federal Tax Service.

If an individual entrepreneur has changed his data (full name, address, type of activity), he must report this to the tax service, extra-budgetary funds, and other supervisory authorities.

Advantages and disadvantages of individual entrepreneurs

Five pros and five cons of IP

Before opening an individual entrepreneur, you should evaluate all the advantages and disadvantages of this form of business.

The main advantages of IP are:

1. Possibility to change the type of activity without closing the enterprise.
2. Fast and hassle-free registration with a low state fee (800 rubles).
3. Easy reporting, relatively low tax burden.
4. Rare, compared to legal entities, inspections by supervisory authorities, much smaller fines.
5. Receiving benefits (“tax holidays”, reduction of tax rates in some tax regimes), government subsidies.

For beginners swimming independently in the ocean of business, opening an individual entrepreneur is the best option. Then you can expand and acquire the status of a legal entity.

The main disadvantages of such entrepreneurship include:

1. Conducting activities without forming a legal entity is at your own peril and risk. An entrepreneur is liable for personal property, even those that are not used in commerce.
2. Mandatory payment of contributions to extra-budgetary funds, regardless of income.
3. The inability to sell or re-register an individual entrepreneur, as well as come up with a beautiful, memorable name. The company is named after the owner's last name.
4. The difficulty of working with large partners - megacorporations consider such partnerships not very prestigious.
5. Certain restrictions on business scaling, income, number of employees, and opportunities for obtaining loans.

If a businessman makes a profit without state registration, he faces penalties, administrative, tax or even criminal liability.

Business has various forms - individual entrepreneurship (ownership rights belong to one person), partnership (several owners) and corporate (an association of 2 or more companies and capital for mass production or provision of services). Building a small business and achieving the desired profit is based on individual entrepreneurship. Everything can start with a hobby and end with absolute success.

Many people believe that opening an individual entrepreneur is a complicated procedure and is only available to people who already have above-average income. They are mistaken, the number of people who can be potential individual entrepreneurs is greater. There are restrictions on activities that need to be taken into account.

You can register as an individual entrepreneur:

People who have a certificate of state registration of individual entrepreneurs are allowed to conduct their activities. A business without the appropriate documents is considered illegal. It is punishable by a large fine or imprisonment.

Before submitting documents for registration, you need to complete a number of steps. This will help speed up the registration procedure and also eliminate related problems.

So, the following factors need to be taken into account:

When all the preparatory activities are completed, the next question arises - what documents are needed to open an individual entrepreneur. The list can be obtained from the tax service or found on its official website.

So, the following documents are required:

In cases where a future businessman cannot submit documents for registration in person, authorized persons can do this for him. But everything must be certified by a notary.

After submitting all the necessary documents, the applicant is given 5 working days to wait. If there are no complaints or restrictions, after the allotted time, he becomes registered and receives an extract from the register. A document is also issued confirming that the entrepreneur is registered with the tax office.

List of people who should not open their own business:

It is also worth noting that registration of an individual entrepreneur is carried out at the place of residence. This means that you can run your business in any city in the Russian Federation, but you can only submit documents to open it by registration.

That is, if a future entrepreneur lives in St. Petersburg, then he must register in this locality. But at the same time, the application must indicate the city where the individual entrepreneur will conduct business.

Often people who hold positions in any organization have additional income. Initially, this is a part-time job in your free time from your main activity. Based on this, a problem arises - a person does not want to quit his job, but has a desire to open an individual entrepreneur. You can formalize your business and hold a position in another organization. At the same time, an individual entrepreneur is not obliged to inform the employer that he has his own business, but must comply with all clauses of the employment contract. The main thing is that one does not interfere with the other.

From the employer’s side, it is more profitable for him to hire an employee who has the status of an individual entrepreneur for several reasons.

These include:

With a properly drafted employment contract, this cooperation can be beneficial for both parties. An individual entrepreneur can have a full social package, while an employer can have reduced tax rates and insurance premiums. The main thing is not to evade the laws and do everything correctly.

There is no such ban in the Russian Federation - open an individual entrepreneur and no longer work as a lawyer. That is, in principle, this is acceptable. But also, according to the law and the rules of legal ethics, it is not allowed:

1. Provide paid services, sell any goods, perform other work.
2. Provide legal services outside the scope of legal practice.

Also, lawyers are not allowed to use the simplified taxation system. Based on the above, running an individual entrepreneur and practicing law are incompatible concepts.

In case of violation of the code, persons providing legal services are deprived of their rights to work based on the conclusion of the qualification commission. This means that having registered an individual entrepreneur, a lawyer may forever lose the opportunity to work in his specialty. Lawyers must follow established ethics. Those persons who decide to work in another field must refuse to provide legal services. Only after this can they switch to another form of taxation.

Lawyers are allowed to hold positions in the field of legal education. This means that in addition to their direct activities, they are allowed to give lessons at schools, universities, colleges, etc.

Complete step-by-step instructions for registering a business may be of no use if the future entrepreneur has not studied all existing prohibitions on registration.

Individual entrepreneurs are not allowed the following:

Also, individual entrepreneurs are not allowed to engage in space activities, open pawn shops, organizations providing loans, etc.

You can find out the list of restrictions, as well as what documents of your own business, directly from lawyers or representatives of the tax service.