What types of activities can be engaged in a sole trader? Sole proprietorship: everything about individual entrepreneurs, in plain language What can an individual entrepreneur sell




03May

Hello! In this article we will talk about the types of activities of an individual entrepreneur.

Today you will learn:

  • What are the types of activities according to OKVED;
  • What type of activity to choose;
  • How to add and change the type of IP activity;
  • What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity in which the individual entrepreneur is engaged.

Taxation by type of activity is presented in the table:

Tax regime

Prohibited activities of IP

Basic system of taxation

Simplified taxation system

Banking;

Insurance services;

Non-state pension funds;

Investment organizations;

Work with securities;

activity of pawnshops;

Production of excisable goods;

Extraction and sale of minerals;

gambling establishments;

Lawyer activity

Patent taxation system

Almost all types of activities that are aimed at the production of something other than: the production of business cards, pottery, the production of sausages, the production of clothes and shoes

A single tax on imputed income

Currency exchange;

gambling establishments;

Production and sale of excisable goods;

Extraction, production and sale of precious metals and stones;

Extraction and sale of minerals;

Banking;

Management activities;

Communication services;

Retail trade type of activity trade in objects of art, antiques;

Tour organization

Agricultural tax

Everything except agricultural production

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to off-budget funds for oneself, and this must be taken into account when choosing a favorable tax regime.

What are IP contributions for yourself? These are your contributions to medical and pension funds. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income in excess of the limit.

Summing up the choice of the most favorable taxation regime, it is best to make an individual tax calculation for individual entrepreneurs within each system.

The following parameters will need to be taken into account:

  • If there are workers, then their number;
  • Which region of the Russian Federation do you belong to;
  • The taxation system used by your future partners and clients;
  • The area of ​​the trading floor;
  • The use of transport in transportation, etc.

Considering the issue of taxes, it is impossible not to touch on the topic of the so-called “tax holidays”, which have come into effect since 2015. For many, this innovation is very useful and applicable. “Tax holidays” involve the exemption of individual entrepreneurs from paying any tax, lowering the percentage on other taxes. However, not all individual entrepreneurs can take advantage of the benefit.

Conditions for granting "tax holidays":

  • Your type of activity is the production of goods, scientific work or social activity;
  • You are registering an IP for the first time;
  • IP exists no more than two years;
  • Your region is included in the list of regions of the Russian Federation where this benefit has been introduced and your IP was registered after the adoption of the law in your region on “tax holidays”;
  • You are using USN or a patent.

It should be borne in mind that regional authorities have the right to introduce certain restrictions regarding the number of employees, the maximum income per year, and the activities of the IP.

Do they confirm the type of activity of the IP

We will not torment you and immediately say that. The main direction of the activity of the IP is fixed during its registration, when the businessman enters the number of the activity in the USRIP, after which this information comes to the FSS.

However, if you decide to change the main activity of the enterprise, then you need to apply to the tax office with an application for a change in the direction of activity in order to secure the change.

Why do it? You must receive payment for services rendered and manufactured products strictly according to the business activity code declared in the Federal Tax Service. Otherwise, this income will be considered as received outside the declared OKVED code, and will be taxed at 13% of personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and complexity of work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries to the FSS in the current year without overpaying if the percentage differs from the previous year.

How to change and add an IP activity type

The enterprise develops along with the market, and now you are no longer doing what you used to, which means that you need to think about changing OKVED. It's easy, now we'll take a closer look at how to do it.

To begin with, you will have to generate a number for a new type of activity, and then fill out an application for a change in the direction of activity.

To do this, follow these steps in sequence:

  • Go to the subsection “Registration of individual entrepreneurs” on the resource of the Federal Tax Service;
  • Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed out after filling out).

The application consists of four pages. The first page is the title page, here we write our first name, last name and patronymic, indicate the OGRNIP and. The second sheet is for recording a new line of business. On the third sheet, it is necessary to cancel the old direction of the enterprise. All three pages of the document are mandatory.

Now you need to collect the missing documents for the tax.

These include:

  • The passport;

If you are sending a trustee to the tax office, then attach a notarized power of attorney and your representative's passport.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the IP.

But that is not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of doing business have been added. We simply add side lines of business to the existing list. To do this, fill in only the lines for the auxiliary areas of activity of the IP on the second page in the P24001 form. The third page should be completed only if you want to exclude any type of activity.

Is foreign economic activity of an individual entrepreneur possible? Many domestic entrepreneurs are interested in this issue. In many ways, commercial activity is associated with the supply of products from the manufacturer to the consumer. This also applies to individual entrepreneurs whose activities involve the manufacture of various goods suitable for sale in our homeland, as well as for export to countries near and far abroad, since for the normal development of business it is necessary to look for additional sales opportunities.

But here the question arises, can an individual entrepreneur conduct foreign economic activity? To deal with this dilemma, you need to learn as much as possible about this type of service. Therefore, we will further analyze this issue in more detail.

Individual entrepreneur and foreign economic activity

Can an individual entrepreneur engage in foreign economic activity? In connection with the desire of the majority of citizens to open their own business and start doing business, many provisions have appeared in the legal framework of our state that are aimed at creating favorable conditions for this. Particularly much attention was paid to representatives of small businesses, since if there is not too much initial capital, it is very difficult to effectively develop the chosen commercial direction.

Several rather convenient taxation systems have been developed that allow not only to reduce interest rates, but also to get rid of the need to pay a whole set of various taxes that are mandatory for owners of larger organizations. In addition, we were given the opportunity to engage in various types of trade on the territory of the state, and, if we have certain documents, to supply our products outside of it.

This made it possible to significantly expand the range of opportunities for individual entrepreneurs who are engaged in the supply of agricultural products, the manufacture of souvenirs, and the transportation of goods from neighboring countries with subsequent sale in Russia.

In addition, this way of doing business is suitable for all taxation systems that are provided for individual entrepreneurs by current legislation. In its provisions there is also foreign economic activity.

An individual entrepreneur has the right to conduct business relations with foreign partners, providing the services they need or delivering their products to their trading areas. The implementation of this procedure is detailed in Article 10 of the Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities”.

It says that any citizen of the country has the right to engage in foreign economic activity if he has the appropriate registration in one of the federal districts or entities that have issued a permit to engage in entrepreneurial activity in accordance with the regulatory legal framework of the state.

This gives the right to carry out export transportation to most countries of the world, and, if desired, to supply imported products. At the same time, if an individual entrepreneur is a VAT (value added tax) payer, then, in accordance with the law, its reimbursement is carried out by state financial institutions in the volumes and terms provided for by the current regulatory and legal documents.

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Foreign economic activity for individual entrepreneurs

The basic rules of this type of commercial activity are to conduct a deal with representatives of a foreign company, while complying with the terms of the drawn up agreement and taking into account the requirements of the legal acts of both parties.

As for the economic feasibility of this operation for an individual entrepreneur, this definition implies compliance with several main provisions, which include the following:

  1. Such a transaction is based on the principle of absolute self-financing and self-sufficiency, including when performing foreign exchange transactions. The export-import agreement is based on the principle of cost accounting.
  2. The volume of the deal to be made should be based on the resources at our disposal. These may well include material, intellectual and monetary opportunities.
  3. Before conducting such a transaction, it is necessary to make a full and thorough analysis of the conditions that the current market offers, take into account the features of other proposals and perform a feasibility study. This will avoid the occurrence of unforeseen situations associated with risks.
  4. A transaction that involves contact with companies located outside of our country must be carried out in compliance with bilateral government agreements, international laws and regulations that are in force on the territory of all parties to this process.

In most cases, doing business with other countries for small businesses involves a significant number of risky situations in which there is a danger of losing profits from the transaction. This may be a consequence of the legislative features of the country in which the partner is located. Therefore, most businessmen prefer to apply to law firms that specialize in international law and provide their services when concluding transactions.

In accordance with Part 1 of Art. 34 of the Constitution of the Russian Federation, any citizen has the right to engage in economic activities not prohibited by law.
By virtue of the provisions of Art. Art. 2 and 23 of the Civil Code of the Russian Federation, it is not entrepreneurial activity as such that is subject to registration, but the citizens who carry it out - individual entrepreneurs.
Citizens who have received the status of an individual entrepreneur in accordance with the established procedure have the right to engage in any type of activity, with the exception of those prohibited by law.

There are types of entrepreneurial activity, on the beginning of which it is necessary to notify the authorized executive body. The list of these species is given in paragraph 2 of Art. 8 of the Federal Law N 294-FZ. The procedure for notifying federal executive authorities (their territorial divisions) of the commencement of certain types of activities, as well as the list of works (services) performed (rendered) in the course of these types of activities, are given in Decree of the Government of the Russian Federation N 584.

In order to exclude individual entrepreneurs from carrying out certain types of activities, as a rule, a licensing mechanism is used. The list of licensed activities is given in Art. 17 of the Federal Law N 128-FZ.

In some cases, restrictions on the activities of individual entrepreneurs are directly prescribed in the laws governing relations in certain sectors of the economy.
For clarity, we present in the table a list of activities that individual entrepreneurs are not entitled to engage in.

Kind of activity Grounds for the ban
Production of alcohol, wholesale and retail trade in alcohol Paragraph 1 of Art. 16, pp. 5, 10 art. 18 Federal Law N 171-FZ
Activities in the field of aviation technology (development, production, repair, testing)Decree of the Government of the Russian Federation of May 27, 2002 N 346
Activities in the field of weapons and military equipment (development, production, repair, disposal)Decree of the Government of the Russian Federation of November 26, 2008 N 889
Activities in the field of production of weapons and ammunitionDecree of the Government of the Russian Federation of November 26, 2008 N 890
Trading in weapons and ammunitionArticle 18 of the Federal Law of December 13, 1996 N 150-FZ "On Weapons", Decree of the Government of the Russian Federation of June 30, 2010 N 482
Activities in the field of production and disposal of ammunitionDecree of the Government of the Russian Federation of November 26, 2008 N 891
Activities in the field of production, storage, use and distribution of explosive materials for industrial useDecree of the Government of the Russian Federation of April 16, 2008 N 279
Production of pyrotechnics and distribution of class IV and V pyrotechnic productsDecree of the Government of the Russian Federation of June 26, 2002 N 467
Production of medicinesDecree of the Government of the Russian Federation of 03.09.2010 N 684
Activities related to the circulation of narcotic drugs and psychotropic drugsFederal Law N 3-FZ, Decrees of the Government of the Russian Federation of 04.11.2006 N 648, of 07.04.2008 N 249
Activities related to the employment of citizens of the Russian Federation outside the countryDecree of the Government of the Russian Federation of December 23, 2006 N 797
Activities for the organization and conduct of gamblingParagraph 1 of Art. 6 of Federal Law N 244-FZ, Decree of the Government of the Russian Federation of July 17, 2007 N 451
Private (non-state) security activitiesArticle 11 of the Law of the Russian Federation N 2487-1
Activities in the securities market (brokerage, dealer activities, securities management, etc.)Chapter 2 of Federal Law N 39-FZ
Activities of non-state insurance fundsFederal Law N 75-FZ
Activities of investment funds, mutual investment funds, as well as activities for the management of these fundsFederal Law N 156-FZ
Activities related to the examination of industrial safetyDecree of the Government of the Russian Federation of June 22, 2006 N 389
space activitiesDecree of the Government of the Russian Federation of June 30, 2006 N 403
Activities for the sale and transmission of electrical energyDecree of the Government of the Russian Federation of August 31, 2006 N 530

If individual entrepreneurs have doubts about the possibility of carrying out one or another licensed type of activity, they should seek clarification from the federal executive authorities that carry out licensing. A complete list of these bodies is given in Decree of the Government of the Russian Federation No. 45. This document approved the List of activities, the licensing of which is carried out by the executive authorities of the constituent entities of the Russian Federation.

PS Consultant Plus

An activity that regularly makes a profit is considered entrepreneurial. If you engage in such activities without registering an individual entrepreneur and not paying taxes, sooner or later you will have to bear responsibility to the state.

Responsibility is provided for in Article 14.1 of the Administrative Code. The fine for trading without registration ranges from 500 rubles to 2,000 rubles, and if the activity was subject to licensing or a special permit was required - from 2,000 to 2,500 rubles with confiscation of tools and production products.

Article 116 of the Tax Code provides for another fine for unregistered entrepreneurial activity - 10% of proven income, but not less than 40 thousand rubles.

In addition, the tax office can charge taxes and penalties on the amount of income that can be proved.

Another reason that for many becomes a decisive factor is the blocking of bank accounts. Many unregistered entrepreneurs accept money from customers to an individual's card account in a bank. Since 2017, banks have been actively blocking accounts for suspicious transactions on the basis of Law 115-FZ "On countering the legalization (laundering) of proceeds from crime and the financing of terrorism."

By registering as an individual entrepreneur, you will be able to legally accept money from clients to your current account and not be afraid of fines from the tax office.

IP registration

The procedure is quite simple, unlike the registration of an LLC.

In order to register as an individual entrepreneur, you need to send a package of documents to the tax office:

  1. Application form P21001.
  2. Receipt of payment of state duty (800 rubles). From 2019, when filing registration documents electronically, the fee will not need to be paid.
  3. Passport copy.
  4. Application for the use of the simplified taxation system (if it is planned to apply this regime).

A package of documents can be taken to the tax office in person, sent through a representative, sent by mail or sent electronically. You can send documents in electronic form directly through the website of the Federal Tax Service, but for this you first need to issue an electronic signature (about 1,000 rubles).

The tax office will register you as an individual entrepreneur within 3 working days after receiving the documents. If there are grounds for refusal or errors in the application, you will be denied registration, and you will have to resubmit the documents. You will have three months to resubmit the documents without paying the state fee again. If you do not meet this deadline or make a mistake again, you will have to pay a fee.

Where can an individual do business?

Anywhere in Russia, regardless of where it is registered.

An individual entrepreneur is always registered at the place of registration and is registered with the local tax office, to which the address of his registration belongs. He will have to pay taxes and submit reports to this inspection, regardless of where he conducts his business.

For example, if you are registered in St. Petersburg, and your business is in Kazan and Perm, you will pay and report to the St. Petersburg IFTS.

The exception is business on UTII and PSN. These are special taxation regimes, which we will discuss below. If an individual entrepreneur applies these special regimes, he must pay and report to the tax office at the place of business (with some exceptions).

What taxes does a sole proprietor pay?

It all depends on what system of taxation the individual entrepreneur has chosen.

For small businesses in Russia, there are 3 preferential taxation regimes that allow individual entrepreneurs to reduce the tax burden and reporting volume.

USN - simplified taxation system

The most popular mode among individual entrepreneurs, very simple and profitable.

By choosing this mode, you will pay taxes according to one of the options:

  • 6% of all income received;
  • 15% from the difference between income and expenses;

and at the same time you will be exempt from personal income tax, property tax (which you use in business) and VAT.

The object of taxation - "Income" or "Income minus expenses" you choose yourself and indicate this in the application. It will be possible to change the object only from the beginning of the next calendar year.

Reporting on the simplified tax system is only one declaration per year.

To start applying the simplified tax system from the first day of work, you need to send a notification to the IFTS along with registration documents or within 30 days after registration. Do not meet this deadline - you can switch to the simplified tax system only from the beginning of the next calendar year.

We described in detail what a simplified taxation system is, on what conditions it can be applied by individual entrepreneurs, how to pay tax and report, in this article.

UTII - single tax on imputed income

It also provides for the exemption of individual entrepreneurs from personal income tax, property tax and VAT.

It can only be used for certain types of activities and only in those regions where this regime has been introduced by local authorities. To find out if UTII is valid in your region, contact the local IFTS.

By choosing this mode, you will pay taxes not on actual income, but on estimated income. For each type of activity, the Tax Code prescribes a basic profitability, on the basis of which the tax is calculated, taking into account coefficients and physical indicators. How much you actually earn from this activity - more or less - the tax office will not be interested.

UTII reports must be submitted every quarter.

An individual entrepreneur can transfer a business to UTII at any time. To do this, you need to send an application to the tax office that refers to the address of the business (or to the IFTS at the place of residence for some types of activities).

OSNO - general taxation system

If you do not switch to any of the listed special regimes, you will automatically be enrolled in the OSNO - the general taxation system. This means that you will be required to pay personal income tax on business income, property tax and VAT.

All this involves a lot of accounting and reporting work, so before deciding to work for OSNO, make sure that you cannot use one of the special modes, or that OSNO is more profitable for you.

Other IP taxes

All other taxes (transport, land, water, etc.) you will have to pay only if there is an appropriate object of taxation. It does not depend on the applicable tax regime.

IP insurance premiums

In addition to taxes, all individual entrepreneurs are required to pay insurance premiums for two types of insurance: pension and medical.

Contributions consist of two parts: fixed and additional.

Fixed insurance premiums

This is a fixed amount that each registered entrepreneur must pay to the IFTS during the year.

In 2018, this is 32,385 rubles, of which 26,545 rubles are for pension insurance and 5,840 for medical insurance. The amount is indexed every year.

This amount does not depend on the income of the entrepreneur, or on the applicable taxation regime, or on whether the entrepreneur conducts business at all or simply has the status of an individual entrepreneur. From January 1 to December 31 of the reporting year, a fixed amount must be paid, in parts or in full.

You can reduce the fixed payment only in one case - if the entrepreneur was in the status of an individual entrepreneur for an incomplete year, that is, he either registered an individual entrepreneur in the current year, or vice versa, deregistered. Then fixed insurance premiums are calculated in proportion to the time that the businessman was in the status of an individual entrepreneur.

The Tax Code provides for only a few cases when an individual entrepreneur may not pay fixed contributions if he did not conduct business. This is caring for a child under one and a half years old or a disabled person, military service, departure to another country with a diplomat spouse or to a remote area with a military spouse.

Additional insurance premiums

This part of the contribution is dependent on income. If an individual entrepreneur earned more than 300 thousand rubles in a year, he must additionally transfer 1% of the excess amount to the budget. For this, 6 months are given after the end of the reporting year.

Reducing tax on insurance premiums

Due to insurance premiums, you can reduce tax payments: simplified tax system, UTII, ESHN or personal income tax. Entrepreneurs who earn up to 500 thousand rubles can thus not pay tax at all, because. it will be covered by insurance premiums.

The procedure for reducing taxes on contributions depends on the applicable taxation regime and on whether the entrepreneur has employees.

How to withdraw profit

Entrepreneurs, unlike organizations, have a great advantage. They can freely withdraw profits at any time and in any amount. All the money that is on the account of the individual entrepreneur or at the cash desk belongs to him, he does not have to coordinate their withdrawal from the account with anyone and pay additional taxes on the withdrawn amounts.

But be careful, because according to the law 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism", a bank can block a current account if the operation seems suspicious to them, this is now very common. Do not withdraw large amounts without urgent need, give clarifications to banks in time, and, if possible, pay for purchases with a corporate card.

IP liquidation

This procedure is as simple as registration. You just need to pay off tax debts, submit missing reports, pay the state duty and fill out an application to close the IP.

If there are employees, you must first dismiss them and deregister in the funds.

What else do entrepreneurs need to know?

  1. According to the law, individual entrepreneurs have the right not to keep accounting records, provided that they keep tax records.
  2. Individual entrepreneurs are exempted from the obligation to observe cash discipline.
  3. In order to accept payments from customers, some entrepreneurs may need an online checkout. For more information about who needs a cash desk, who can do without it, and what other methods of settlements with customers can be used, read the article "How to accept money from customers".
  4. For non-compliance with the terms of payments to the budget, submission of reports and other violations, individual entrepreneurs face fines. We have collected the most common violations in the article "Top 10 IP violations and the amount of fines for them".
  5. In addition to tax reporting, entrepreneurs sometimes have to submit statistical reports if they fall into the annual sample of Rosstat.

Accounting, taxes and reports will help you online accounting "My business". Feel free to open an IP and register in our service. With us, you will do everything right.

Having decided to go into self-employment, the first thing to do is to determine the type of activity (VD) that bring the maximum profit. The chosen occupation obliges compliance relevant requirements.

In some cases, registration of IP may not be enough, and the organization of a legal entity will be required. Also, an indication of the type of activity according to the all-Russian classifier is necessary at the time of registering a business with the Federal Tax Service.

It is better to choose the right directions at the very beginning, before starting work, so as not to waste time making changes in the future.

Main and additional

Russian legislation, the number of types of IP activities not limited. When registering and registering for tax purposes, you must specify one main type, the rest will be considered additional.

Isolation of the main VD also requires statistics for a more convenient classification of IP. In addition, the selected code is important for the FSS, since it determines the injury rate.

There are no obligations in reality to engage in all these areas. But to carry out activities, information about which is not listed in the register, the entrepreneur is not in the right.

When adding to the list, it is important to consider that some activities are possible only with the permission of special services or with a license. If there will be no actual work on them, such species do not need to be indicated.

You can switch from one registered view to another. There is no need to always stick to the main activity. Temporary cessation of work on the main type is also not prohibited.

  1. Advertising services.
  2. Consulting and legal support.
  3. Publishing and printing.
  4. Organization of entertainment events.
  5. Personnel selection.
  6. Wholesale trade.
  7. Various types of creative activity.
  8. Transportation using cars.
  9. Retail sale of certain types of goods.

Requiring consent and permission

In some areas of business, in order to get started, you first need get permission from a number of regulatory authorities, which check the level of workplace safety, the likelihood of harm to employees and consumers.

The technical condition of the premises and the implementation of sanitary standards are subject to control. The permission to start a business is issued by relevant service: sanitary and epidemiological, fire inspection, Ministry of Emergency Situations, city administration, urban planning and architecture department, etc.

Until they are ready from all the necessary regulatory organizations, the IP cannot start work.

The group of activities requiring permission and approval includes such directions, how:

  1. Retail food products.
  2. Organization of public catering (cafes, restaurants, bars, canteens, etc.).
  3. Food production (bakery, sausage shop, smokehouse, etc.
  4. Manufacture of consumer goods.
  5. Entertainment services that involve the possibility of injury (shooting range, paintball club).
  6. Cosmetic services, hairdressers, manicure rooms, SPA-salons and other beauty services.

Licensed

There are VDs that you can deal with only after receiving the appropriate license. Activities subject to licensing are controlled by federal laws.

To obtain a license, you must complete set of conditions concerning the parameters of the premises used, the technical equipment, the availability of the necessary documents, the skill level of the performers.

The list of all types of activities available to individual entrepreneurs, for which a license is required, consists of 50 items.

They include:

  1. Private security, search service.
  2. Transportation of passengers.
  3. Manufacture of certain medicines and medical equipment.
  4. Medical activity.
  5. Services in the field of education.
  6. Activities related to hydrometeorology or geophysics.
  7. Work related to military or aviation technology.
  8. Activities involving the storage, transportation and use of flammable and chemical agents.
  9. Retail sale of excisable goods (alcohol, tobacco).

Forbidden

For certain types of work for individual entrepreneurs it is worth ban. These include branches of the military and chemical industries, activities in the field of economics and finance, as well as everything that can threaten people's lives.

If an entrepreneur wants to work in one of the listed areas, it is necessary to organize a legal entity that has a different list of powers and obligations, unlike an individual entrepreneur.

  1. Production and wholesale of alcohol.
  2. Distribution of weapons and ammunition (cartridges, spare parts).
  3. Creation, testing and repair of military equipment.
  4. Activities in the field of space exploration.
  5. Production and storage of explosives.
  6. Work on the sale of electricity.
  7. Activities related to drugs.
  8. Organization of non-state pension and mutual investment funds.
  9. Activities in the banking sector.
  10. Anything related to gambling.
  11. Media on television and radio.
  12. Passenger and cargo transportation using air transport.
  13. An industry that harms the environment.

You can find out how to add types of IP activities in this video.

How to choose OKVED and indicate it correctly in 2018

To, you need to contact the Federal Tax Service. What the entrepreneur plans to do is indicated in the application using the appropriate codes from the all-Russian classifier of types of economic activity (OKVED). For initial registration, it is necessary to have the code of one main VD, but it is better to immediately enter additional ones.

An updated classifier has been in force since 2018, therefore, from January 1, activity codes must be taken from it. The classifier is structured by sectors of the economy, each section is under a certain Latin letter.

The code itself is made up of 6 numbers. The first two designate the class to which the activity belongs, the next two define the group, the rest the subgroup and species. In the application, it is enough to indicate the first 4 digits of the selected code, then specific directions included in one group will be automatically included.

In the future, the entrepreneur can replace or add new OKVED codes. To do this, you need to submit an application to the tax office again, making changes to the types of activities does not require payment of state duty.

Responsibility

An individual entrepreneur is responsible for the timeliness and accuracy of the mandatory information provided about the IP in the Federal Tax Service. OKVED codes refer to mandatory information.

If an entrepreneur is engaged in activities, information about which is not recorded in the USRIP regarding this individual entrepreneur, the data about him is not reliable. Or if the start of this activity occurred before the corresponding change was made to the register, the IP data was not entered in time.

According to the law, registration of changes is given three days. For such violations of IP, only an administrative fine of 5,000 rubles threatens. No other measures are provided for entrepreneurs engaged in work not specified in the registration documents.

But non-compliance with the requirements of the regulatory authorities in the case of certain types of activities are issued severe fines and possible suspension of work until the violations are corrected. The absence of a compulsory license generally means that the work is illegal and may face criminal liability.

popular business

Since an individual entrepreneur, unlike legal entities, bears full financial responsibility with their personal property, entrepreneurs who have chosen this form of organizing their business are trying to choose the type of activity that requires minimal investment.

Lending and investment are not widely available for individual entrepreneurs. Complex production involves expensive equipment, higher requirements for the premises, for the level of special training of personnel, and strict safety rules.

Therefore, most often, entrepreneurs start with retail trade, the provision of personal services and small-scale production.

  1. In the wake of import substitution propaganda, it has become popular to open small shops offering farm products.
  2. Bread is always the most demanded product, so in all cities there are private bakeries and pastry shops.
  3. Today, a huge number of goods can be bought via the Internet. The most favorable prices for those who buy, albeit in small, but wholesale lots. This allows you to make resale profitable. Retail sale of non-food products is the most common type of activity among individual entrepreneurs.
  4. Increasingly, people are willing to pay for comfort, most urban residents no longer rely on their own strength in many everyday situations. Hence the growing interest of entrepreneurs in providing services such as repair and cleaning of premises, installation of furniture and equipment, delivery of goods, etc.

With the opening of IP, many are just starting to do business. Perhaps the main task of a novice entrepreneur is to choose the right type of activity. The law allows you to try your hand at different areas without wasting time on numerous re-registrations.

Each businessman, in turn, must take a responsible approach to the issue of obtaining the necessary permits, timely payment of taxes and reporting.

The selection of activities is described in this video.