IP courier activity. The essence of the relationship between individual entrepreneurs and LLCs

Every year tens of thousands of entrepreneurs, as well as companies with limited liability. Why? Yes because these organizational structures belong to a small business, which is the optimal solution for starting a business. It is worth noting that they make up about 90% of the country's enterprises. Their activities are regulated by regulations of the Russian Federation. But separately, lawyers consider the peculiarities of the relationship between individual entrepreneurs and LLCs that arise as a result of their cooperation.

IP services for LLC

This type of interaction arises as a consequence of the provision of services by one taxpayer to another. In particular, the activities of individual entrepreneurs can be aimed at providing services for LLCs of the following types:

• country house Money in loans;
• transport services;
• legal and accounting support;
• performing work to ensure the effective operation of the LLC as a contractor;
• renting out your own premises;
• services of an intermediary between the parties to relations arising in the process of doing business;
• service for the supply of goods sold, transport services for relations and others, the provision of which is properly formalized and does not contradict the legislation of the Russian Federation.

Services that an individual entrepreneur can provide for an LLC in mandatory must be properly completed to avoid controversial situations.

This particular interest in the relationships between data representatives organizational forms provoked by the fact that the interaction between LLC and individual entrepreneur has a number of ambiguous situations, both directly economic activity, and in legal. This is due to the fact that the relationship between these organizational forms, as well as with other types of legal entities. and individuals has a number of inaccuracies in legislative framework. In addition, the problems of such cooperation arise due to the lack of a lawyer at the enterprise or individual entrepreneur, which is typical for most small businesses.

Individual entrepreneurs- these are business entities that are individuals. persons with the right to engage in commercial activities for profit. They can begin to work only after the full registration procedure with the fiscal authorities and their inclusion in the Unified State Register of Individual Entrepreneurs. Entrepreneurs receive identical rights as legal entities. persons, remaining in the status of individuals, but bearing responsibility for their obligations with all their property.
Limited Liability Company– these are companies that are already granted legal status. persons Their registration must be confirmed by entering data about the enterprise in the Unified State Register of Legal Entities, after which they have the right to work in the market of their profile. An enterprise of this type can be established by one or several shareholders who are responsible for their obligations authorized capital LLC according to the contributed shares.

Cooperation between these organizational forms can arise on the basis of agreements signed by both parties. This document is a list of agreements between its parties on:

• carrying out work;
• renting out some property for use;
• payment of money;
• loan of funds.

Other types of agreements are also allowed for cooperation and settlement of relations between individual entrepreneurs and LLCs, which do not contradict the law. This can be as a solution to issues of previously unfulfilled obligations, changes to previous agreements, suspension of previous conditions, and others.

The law allows not only written form formalization of agreements, as well as oral ones. Although this option is conflict situations may have an ambivalent opinion. This is why, in every situation, it is recommended that all official papers that regulate cooperation between individual entrepreneurs and LLCs be formally written. Confirmation of acceptance of the conditions specified in them are the signatures and seals of the parties with which they endorse the agreement.

Possible situations

The conclusion of agreements to confirm the relationship between the individual entrepreneur and the LLC is assumed in all situations that lead to the emergence of obligations of one party to the other in order to work according to pre-established rules. It is impossible to describe them all. But there are several very non-standard for cooperation given organizational forms of subjects of contractual relations, namely:

• the entrepreneur, being the founder of the LLC, and also the only one, enters into cooperation agreements with the company;
• An LLC hires a private person, himself, who has the status of an individual entrepreneur, thereby ensuring the receipt of dividends from the activities of the enterprise, as well as wages;
• It is better to formalize the receipt of services or purchase of goods for an LLC through an agreement with an individual entrepreneur, despite the fact that this may be a slightly longer process. This is due to the fact that the buyer company will receive all the documents confirming the fact of the transaction, namely:
• sales receipt;
• payment order;
• invoice or other official forms.
• The most common types of agreements between an LLC and an individual entrepreneur:
• for the provision of legal services. company support;
• on the provision of accounting services;
• carrying out transport operations;
• provision of services for representation of commercial interests;
• carrying out search activities;
• protection of objects belonging to the enterprise;
• maintenance of the company's technical base;
• territory cleaning services.

Often you can even find an agreement for the provision of management services, which involves, instead of hiring an employee for the position of manager of an LLC, drawing up this document about cooperation with individual entrepreneurs.

Very often, such situations have an ambiguous interpretation, which leads to lawsuits. In such cases, all clauses of the contract are considered very carefully and literally.

Every official document, the forms of which have examples in regulations RF, must be drawn up according to a certain scheme with mandatory legal entities. components.

The agreements that govern the relationship between individual entrepreneurs and LLCs are made up of the following parts:

1. preamble, which contains the main information block about the data of the parties and the document itself, namely:

• Document Number;
• name, which basically coincides with the subject of the contract;
• date and place of detention;
• full legal names, as well as details of the parties;
• powers of the parties.

1. the subject part, which describes the essence of cooperation as specifically as possible, that is, the intentions of the parties to perform a particular action:

• purchase and sale;
• rental services;
• loan processing;
• contractor services;
• provision of services.

1. part of the rights and obligations of the parties to the agreement, which clearly indicate what the participants in the cooperation can do and what they must do;
2. calculation on the subject of the contract indicating the basic data for the transaction:

• total amount;
• the cost of a unit of goods or how much it costs to provide a one-time service;
• procedure and form of payment;
• details for crediting funds.

1. the duration of the contract and the period of fulfillment of these obligations.
2. part where possible unforeseen situations are described, as well as the course of action in such events.
3. part describing options for early termination of the contract or changing its terms.
4. The final part, which indicates ways to resolve controversial situations if they arise.

The structure of each agreement that is signed between an individual entrepreneur and an LLC to control their cooperation should look exactly like this.

The main forms of agreements in relations between individual entrepreneurs and LLCs are as follows:

• Supply contract;
• Work agreement;
• Lease contract;
• Loan agreement.

Delivery agreement

The first type of agreement is a document that regulates the relationship between the seller and the buyer, establishing the basic rules for their interaction regarding the delivery of goods.

They must include the following information:

1. conditions for returning goods if they are defective or have expired;
2. the method of delivery of the goods and the timing of its completion;
3. the amount of penalties for violation of the delivery time of goods.

A contract for the supply of goods can be of two types:

1. about one-time cooperation;
2. about long-term relationships.

But, as already mentioned, an oral agreement on the supply of goods can be concluded between the seller and the buyer if it is beneficial to both parties, and there is also a trusting relationship. Or you can also use an invoice agreement, which contains all the basic information about the transaction, information about the product, as well as payment data. After payment has been made, the goods are delivered to the buyer.

Contract agreement

An agreement of this type involves regulating the relationship between an LLC and an individual entrepreneur, in which one party is the customer and the other is the contractor. The contract is concluded to perform one-time specific work, which the contractor must perform and the customer must pay for. It is worth noting that both LLCs and individual entrepreneurs can play different roles in this interaction.

The main question when drawing up this agreement is which of the parties to the transaction should pay income tax. It often happens that they even try to include this clause in the text of the contract with the division of amounts to be paid into the treasury. But this is just wasted work. In any case, the tax is imposed on the party that benefits from the profit, that is, the contractor who is paid for the work.

In addition, many legal entities practice refusal to enter into contract agreements with individual entrepreneurs, explaining this by some confusion in taxation and other legal entities. questions. In fact, if an agreement is signed with an individual, a legal entity. the person undertakes to pay all taxes and contributions. When dealing with an individual entrepreneur, the entrepreneur himself pays all contributions to the state budget and tax authorities. Therefore, it is most profitable for an LLC to work with individual entrepreneurs.

A property rental agreement guarantees the security of the relationship between an individual entrepreneur and an LLC, when one party transfers certain possessions to the other for a certain period and for a certain payment, that is, leases them out.

The most common lease agreements are signed when it is necessary to rent out:

• equipment;
• land;
• buildings and premises;
• transport.

The tenant receives the object of the contract in accordance with the transfer and acceptance certificate, which must indicate:

1. a complete description of the property for rent, indicating the full name, number, area of ​​the premises, and other data;
2. the cost of the leased object (premises, equipment, etc.), which both parties to the relationship agree on;
3. description of the condition and depreciation of premises, equipment, transport.

Such agreements also provide additional information about the use of premises, equipment, transport and behavior in the event of property damage. For example, renting premises may be accompanied by subletting of part or the full area of ​​the property, major or cosmetic repairs of premises and other situations. It is worth noting that LLCs and individual entrepreneurs that are on tax payment systems such as the simplified tax system or UTII have the right not to charge VAT on the amount specified in the agreement when they rent out premises, equipment or other property.

A loan agreement is concluded when the parties to the agreement need to transfer funds or other valuables for a certain period with a guarantee of return upon its expiration. It is believed that such relationships are the most difficult type of relationship between an individual entrepreneur and an LLC from the legal side.

This is due to the fact that it is not entirely clear who should pay what taxes according to the loan processing relationship. The calculation must be carried out in each case separately:

• an interest-free loan given by an LLC will be taxed on the amount of lost interest, the calculation of which must be carried out according to bank indicators, determining the average rate on loans. The person who decided to give it must pay this tax from the loan.
• An interest-bearing loan cannot be given at an interest rate higher than the average, which is calculated according to bank indicators;
• if an interest-free loan is issued by an individual entrepreneur, then the tax burden under this item is not imposed on him;
• If an individual entrepreneur decides to give an interest-bearing loan, then there are many nuances that depend on the following conditions:

1. loan amount;
2. taxation system.

It is worth noting that the latter option is highly not recommended. The question arises: why? This is due to the fact that normative base is imperfect on this issue and may lead to the discovery of violations. Therefore, it is better to work according to other schemes.

It is very important to properly formalize cooperation between individual entrepreneurs and LLCs. This will help in the future to avoid courts and settlements, which often entail large financial losses.

Related posts:

No similar entries found.

Everyone knows about the need to use cash registers when paying in cash. After registering a business, entrepreneurs must conduct all financial transactions through a payment transaction registrar or cash register (cash register). Owners of online stores often have a question: “Do I need a cash register to conduct trading activities?”

According to current legislation, all individual entrepreneurs and organizations must use cash register equipment when selling products, performing work and providing services in cash. At the same time, there are a number of nuances in using a cash register (cash register), which will be discussed in the article.

When an online store may not use cash registers

Internet commerce falls under a simplified taxation system and UTII, which make it more simple process reporting and payment of tax payments.

In some cases, when organizing an online store, you may not need to use a cash register:

• When paying for certain products through a bank account. To do this, the store must indicate its details, to which the buyer will transfer the agreed amount. In this case, the CCA is not needed.

For monetary transactions It is important to use only the official details of an individual entrepreneur or a legal entity-enterprise. Commercial transactions through bank accounts of individuals are illegal and can lead to fines and restrictions, including termination of the individual entrepreneur’s activities.

In other cases, the use of CCA is mandatory. However, there are also some difficulties.

In what cases is the use of cash register mandatory?

Usage cash register regulated at the legislative level very strictly.

It is needed in such cases:

1. Point of delivery of ordered items. When transferring products at the pick-up point of an online store and paying in cash or through a POS terminal, installing a cash register is required.
2. Express delivery. To conduct such a transaction, your company’s courier must have a mobile cash register with him. This will give him the opportunity to transfer the purchase with the provided receipt anywhere.

Don’t forget: if in your case the purchase of a cash register is mandatory, use it for additional benefit. On the payment transaction registrar, launch a loyalty program: a discount on the third purchase, the fourth item as a gift, etc.

Does an online store operating under the simplified tax system and UTII need a cash register? KKM is subject to mandatory registration with the tax office. At the same time, individual entrepreneurs working under a simplified taxation system must punch a receipt even when paying for goods by bank card through the Internet.

When a store operates under UTII and a patent, the use of cash register is not necessary (but a sales receipt must be provided upon the buyer’s request).

The optional use of a registrar of settlement transactions for UTII makes this tax in demand and beneficial for modern business.

A similar rule applies to the use of receipt-printing cash registers without a fiscal memory module. For enterprises operating under UTII, their use is permissible. Under the simplified tax system, the use of such devices is not permitted.

Basic actions of entrepreneurs

To conduct trade and provide services legally, online store owners must perform the following actions:

1. Review the store's main business processes and decide what type of payment transaction registrar is needed. Perhaps you can limit yourself to purchasing and installing a standard cash register, or it will be more convenient to use a mobile fiscal registrar.
2. Contact service center for the installation of cash register mechanisms and conclude a contract for servicing the registrar.
3. Install the device and conduct trading operations legally, issuing checks to customers.

Features of settlement operations

When setting up an online cash register store, many difficulties can arise. The cost of one portable machine varies from 10 to 20 thousand rubles. Buying a compact recorder for each courier will be expensive, even for a large company. Therefore, many individual entrepreneurs install one registrar of settlement transactions in the warehouse. A receipt for the products is issued to the courier along with the goods, which he transfers to the buyer and charges him the specified amount.

The main thing is that the date the check was punched must coincide with the day the goods were transferred. Inconsistency with time is not a violation.

Which type of cash register to choose for an online store

As in other areas of business, the choice of a cash register depends on the turnover and the specifics of the individual entrepreneur’s activities. For beginning businessmen with a low level of sales, it would be optimal to install a portable cash register - the price of budget options varies between 10 - 15 thousand rubles. Such recorders are easy to use and do not require expensive maintenance.

The middle price segment of cash registers has a capacity for storing money, is equipped with greater functionality and a security system. Using plastic card or key, you are restricting the use of the registrar by third parties.

If there is a large turnover, it is recommended to install multifunctional cash register mechanisms. If most buyers prefer cashless payments, pay attention to a cash register with a terminal for processing bank cards.

The cost of servicing the cash register depends on the chosen model and is about 500 rubles per month. For the production of cash registers, imported components are used. This means cost cash register equipment may vary depending on foreign exchange rates.

Amount of fines

The absence of a cash register when conducting trading operations, an invalid check, or the use of a payment transaction registrar that does not comply with the standards and basic requirements is an offense. Failure to provide a receipt to a buyer upon request for a product or service sold may also result in the accrual of fines.

Since the requirement for introduction cash register equipment came into force not so long ago, in case of non-serious violations, you can receive a warning for the first time. In another case, the individual entrepreneur will be fined from 1,500 to 5,000 rubles, for legal entities– from 30 to 40 thousand rubles.

In addition to meeting the legal requirements for the use of cash register equipment, it is important to evaluate and use all the advantages of cash registers.

Today, it is still possible to open an online store without a cash register, but trade on illegal grounds cannot develop and prosper. Use cash register for convenience and benefit, organizing loyalty programs and showing potential buyers the level of reliability of your company.

How to open a delivery service: 5 popular delivery options, tips for attracting investment, cost and profitability of this type of business.

Costs for organizing a business: from 400,000 rubles.
Delivery service payback period: 10-12 months.

Delivery business is gaining momentum every day, as it does not require such large investments as the production of goods or the opening of a catering establishment.

Another advantage is the fact that it is not so complicated in organization and design.

A delivery company can provide transportation services, such as oversized cargo, parcels, letters, or enter into an agreement with a company (more than one) and deliver goods produced by it.

In addition to the advantages, there are a number of nuances that you need to understand before thinking about how to open a delivery service.

First, you need to decide which goods will be supplied and to whom.

For example, you can initially deliver orders to your home in one locality.

This a good option for a beginner to start because it does not require a large number of vehicles.

And if the business prospers, it will be possible to expand the scope of activity to the desired scale.

How to open a delivery service and what are the requirements?

As already stated, this branch of business is not as difficult to organize as most others.

Exist minimum requirements, once you understand them, you can open a business delivering flowers, parcels, valuable cargo and other items.

Choosing premises for a delivery service office

Interesting fact:
The story has survived to this day about the most iconic envoy of early antiquity - Phillipides, who brought a message about the Battle of Marathon to Athens. He ran a distance of almost 40 km and died of exhaustion after fulfilling his duty. His feat became a prerequisite for the founding of marathon racing.

As with any full-fledged enterprise, the first step is to rent office space.

Where it will be located, in a large building in the city center or in a residential area, is not so important.

There are courier services without an office.

But, as practice shows, this is only at the “embryo” stage.

After all, when expanding such a business, there will be a need to enter into contracts with reputable companies.

The absence of an office can negatively affect this partnership, and in general cause a lot of inconvenience.

Selecting transport for delivery service

The next, but no less important point, will be transport.

There is nothing to do in the courier business without transport - this is a fact.

But the availability vehicle with considerable dimensions will increase the number of delivered parcels.

When choosing, you should take into account the expected volume of orders and the available budget.

Personnel and customer interaction

An important part of organizing the idea of ​​opening a delivery service is finding suitable personnel.

It is necessary to hire couriers who will deliver parcels and staff to work in the office.

To improve communication, you can open a hotline telephone line or a website where you can always track what stage the order (package) is at.

It is equally important to set up communication between the office and the couriers, since customers who are expecting a parcel will first call the office and ask what the condition of the order is and how long to wait for it.

How to register a delivery service?

You can register an enterprise as a private enterprise (PE) or with limited liability (), but registration with the tax office will be a little more complicated.

Since recently, courier activities cannot be subject to a single tax on imputed income; taxation of delivery businesses occurs on a general basis.

But this should not affect net income, provided that the business is successful.

Registration in local authorities authorities, and obtaining all the necessary approvals will cost approximately 15,000 rubles.

To open a courier service you do not need many documents, only information about the founders, the physical address of the company and its property (enterprise fund).

How does a delivery business depend on the city in which it is located?

When organizing a courier service in a big city, there is no need to provide diverse services; you can simply choose a specific area and deliver only a certain type of goods.

You can implement the following delivery service options:

• cooperation with online stores;
• cooperation with restaurants or (most often, such establishments have their own couriers);
• delivery of correspondence;
• water delivery business, colors;

If the location is sparsely populated, the intra-city delivery business will not bring as much profit as we would like.

Therefore, it makes sense to engage in transportation between cities, as this will greatly expand the range of activities.

It is most profitable to cooperate with furniture manufacturing factories, transport it to the place of sale, and possibly to the buyer’s home.

You can also deliver things while moving.

For such large-scale cargo transportation, you need appropriate transport, and more than one.

But first, you can try smaller deliveries.

How to choose transport for a courier service?

Any vehicle for starting a delivery business is suitable, from a scooter to a truck, it all depends on the type of transportation.

You don’t often see a driver with his own truck, so for large-scale deliveries between populated areas, you will have to buy a car.

To section financial settlements They contribute not only the cost of purchasing a vehicle, but also the cost of its maintenance, as well as gasoline consumption.

Gasoline consumption depends on the following factors:

• vehicle condition (serviceability, mileage);
• type of vehicle (truck, passenger car);
• driver's driving style (fast, slow);
• weather;
• road condition.

Approximate calculation of gasoline consumption for trucks and cars

Obviously, gasoline consumption depends on the car model and its engine.

But, based on the table, you can roughly calculate the difference in gasoline payments for cars and.

Required personnel for delivery service

It is most profitable to hire employees (couriers) who have their own transport.

As mentioned above, it can be either a passenger car or freight car, as well as a scooter or motorcycle, since small orders do not require a large showroom.

For example, deliveries such as flowers, or sports nutrition, can generally be carried out using public transport.

For this kind of assignment, it is best to hire students, as they will cope well with the task and can be hired part-time or have a flexible schedule.

If we are talking about large-sized orders, starting from bottles with drinking water, and ending with refrigerators, you will need at least a minibus.

Since it will be necessary to deliver water to several recipients at once, and it is more profitable to deliver equipment to at least several clients in one trip.

In addition to couriers, you will need an accountant, a call center operator who will answer incoming calls and give necessary information(the secretary can handle this task quite well).

How to attract investment to open a delivery service?

Nowadays, finding someone who will invest money in starting a business is not so difficult.

There are many sites (exchanges) for searching investors, which they themselves go to to find a promising project for their investments.

Naturally, no one wants to invest money in an unprofitable enterprise.

Therefore, you need to present your business plan as best as possible.

It is worth indicating all the nuances and aspects of the proposed project, identifying the benefits to the investor himself, calculating the approximate payback period and receiving the first income.

Describe in detail the services that the company will provide.

Also, the amount of investment must be clearly indicated, and a report must be provided on what and how much will be spent.

The knowledge and experience of the founder (founder) of the company in this area plays a significant role.

How much does it cost to open a delivery business?

Regardless of what kind of transportation you do (small or large), the costs for office and advertising will be almost the same in any case.

It is worth adding website creation to additional services; this will cost from 10,000 rubles.

Regular investments

The remaining expenses will go to the purchase of cars (if there is a need for freight transport), wages to employees, gasoline costs, etc.

In the video below, experienced entrepreneurs talk about the features of running a delivery business:

Profitability of starting a delivery business

Before you open a delivery business, you need to understand that competition in this area is very strong.

After all, in addition to delivery services, there are many private couriers.

However, despite the competition, the profitability of such an enterprise is about 25%, depending on the type of activity.

The company should generate income within three months.

If there is no profit during this period, this means that the company is operating at a loss.

The payback period will take about 10-12 months, subject to success.

As in any commercial activities, you shouldn’t start with something big, such enterprises often go bankrupt.

You can build a shipping empire starting with a small flower delivery business, and expand the scope of work every year.

This will speed up the payback period, reduce risks, and profits will begin to come as early as possible.

Useful article? Don't miss new ones!
Enter your email and receive new articles by email

Quality service, including delivery of goods, is the first rule successful business. Company owners are interested in ensuring that customers receive their orders quickly and safely. But not everyone runs their own courier service; more often they attract outside companies.

 

Courier service as a business is one of the options for starting your own business with minimal initial investment. This type of business does not require deep special knowledge, large capacities or undergoing complex legal procedures. However, there are nuances, knowing which, it will be much easier to start and succeed in this business.

Logistics trends: business relevance

To understand whether the business of delivering goods is profitable, let’s consider the main latest trends in the field of logistics - the process of moving goods, documents, valuables from the seller (manufacturer, supplier) to the buyer (customer, consumer).

1. According to the research agency Data Insight, online trade is growing by at least 25% per year even during a crisis, at the same time, most online stores use outside courier services to save money. The result is an increase in the number of parcels that require courier services.
2. In 2016, the demand for delivery of goods to pick-up points and post offices increased significantly.

   For example, customers prefer to pick up almost 90% of orders in the Svyaznoy online store from pick-up points. Buyers reserve goods on the website with the opportunity to pick them up within 48 hours from the most convenient store location. Third-party courier services are used to deliver such orders.

3. 2016 was a year of growing demand for delivery specialized goods: large cargo, food products (including ready meals from restaurants, cafes, specialized bars).
4. Many large companies announce tenders for Courier services.
5. The authorities are discussing the topic of legalizing online trade in medicines, alcohol, jewelry. If this happens, then a surge in demand for services for the delivery of these goods is inevitable. Some of them require compliance special conditions, For example, temperature regime for medicines.

Business registration

You can work both as an individual entrepreneur and as an LLC. Taxation - simplified tax system - 6% of income or 15% income minus expenses. OKVED codes according to the current classifier: 53.20.3 Courier activities; 53.20.31 Courier delivery various types transport; 53.20.32 Delivery of food to your home (if you plan to deliver food); 53.20.39 Other courier activities. A license is not required for this type of activity.

At first, you can use your own home as an office, and your personal home as a communication device. mobile phone. In the future, it is advisable to hire a dispatcher (manager) who will take orders and rent office space.

It makes sense to open a courier business in large cities, since in small populated areas, where everything is within walking distance and there are no constant traffic jams, it is easier for people to pick up the goods themselves or send an employee.

It is necessary to decide on the format: will it be delivery within the city or intercity courier services. Use personal transport for work or hire couriers with own funds transportation: cargo (when transporting large cargo), cars, scooters, bicycles (when organizing the delivery of documents, postal correspondence, printed materials and small goods).

If you plan to deliver by public transport, you need to purchase travel tickets for couriers, this will reduce transportation costs.

Unusual formats - setting yourself apart from competitors

Courier services in large cities are not a novelty, therefore, there is competition, and to successfully enter a niche you need your own “tricks” that allow you to find, and possibly lure away customers from competitors. How to achieve this? For example, a unique unusual offer could be:

Velopochta. Fast delivery of documents by bicycle (or scooters and mopeds). Students can be hired to work during the summer. The disadvantage is seasonality, since it is not very convenient to ride a bicycle in snowfall in winter and in autumn through slush and rain. But this idea can be done additional service for the warm season. Pros: low costs (no need to spend money on gasoline, travel documents), students are always interested in additional income, and among them there are many cycling enthusiasts.

For example, the American express mail UPS delivers packages not on conventional trucks, but on bicycles with a trailer.

Congratulatory courier service for the delivery of flowers, gifts, sweets, balloons and other holiday attributes. People don’t always have time to congratulate loved ones in person, and with proper advertising similar service may be in good demand.

24 hour delivery. Not every courier service can boast of 24 working days. This can play into the hands of a novice entrepreneur: orders at night are valued higher and are delivered faster due to the absence of traffic jams. But here you will need to hire additional employees to work in shifts.

Delivery of women's small items or children's goods. Girls can be absent-minded and they have situations when it is not possible to go to the store, for example, tights are torn at work, hairspray has run out, diapers for an infant and many other options. You can position your service as a delivery service for the necessary little things or make it an additional service.

Delivery of auto parts , building materials or large cargo, help with moving. In this case, additional loaders and cargo transport will be needed.

Delivery of products grown on summer cottages (can be organized in the summer-autumn season) or in greenhouses: potatoes, beets, cucumbers, tomatoes and other crops.

And old as the hills, and, nevertheless, working methods of setting yourself apart from competitors - offering a more loyal pricing policy, faster delivery times compared to competitors.

Participants in thematic forums sharing their own experience upon opening of the service courier delivery, they advise a novice entrepreneur to “get to know this kitchen from the inside.” That is, get a job for a short period of time in a successfully operating courier delivery service and learn all the nuances of the business.

Where to look for clients

Arises logical question, is it difficult to find clients for your delivery service? We answer: if you know how and where to look for them, then it’s not difficult. Of course, advertising costs need to be included in the courier service business plan, but if you are smart, they will be small.

So, here is a list of options for finding clients that work, and most importantly do not require large investments:

Such customer search channels will definitely help you find customers for the first time; in the future, you shouldn’t stop advertising. It’s better to immediately put it in monthly costs article: on advertising. When profits begin to grow, you can think about expanding, creating a website, hosting contextual advertising.

Courier service franchises

Another option to simplify your start is to open a franchise business. Below is a brief overview of two franchise offers from Russian companies.

1)CDEC

Novosibirsk company " SDEK Logistics solutions" offers a franchise for following conditions:

• Lump sum payment- 150 thousand rubles.
• Royalty: paid from the 7th month of work - 10%.
• Amount of investment to start: from 200 thousand rubles.
• Return on investment: from 3 months.

You can fill out an application or send a questionnaire on the company’s official website.

2) Express.ru

The company's franchise offer is valid for the cities: Krasnodar, Volgograd, Kazan. The conditions are as follows:

• Entrance fee: from 75 to 200 thousand rubles depending on the city;
• Payback: 14-21 months.
• Royalty: 8% (paid from the 4th month).

The company's head office is located in St. Petersburg. Partners are provided with comprehensive support, consumables, training, descriptions and instructions for all business processes.

After registering an individual entrepreneur with the tax office, you receive not only the right to conduct business, i.e. engage in entrepreneurial activity, but also responsibilities, the first of which are to submit reports and pay for yourself insurance premiums. In addition to these key responsibilities of each individual entrepreneur, there are a number of nuances that you should know about so as not to run into fines in the first month of your official activity. We have selected seven specifically for this article. important issues issues that an IT freelancer needs to solve immediately after state registration.

And for those who have opened an LLC, we have prepared: 10 things that must be done after registering an LLC

1. Choose the right tax system

If, when you registered as an individual entrepreneur, you did not submit notifications about the transition to a simplified taxation system, then you will need to decide on the taxation system within the specified period of time after the date of registration.

The taxation system is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amount of tax payable differs significantly. One such illustrative example is in the article “How much does a programmer earn in Moscow according to the Federal Tax Service.”

There are five taxation systems in total, but one of them (Unified Agricultural Tax) is intended only for agricultural producers. You can choose between the main one (OSNO) and special systems (USN, UTII, PSN). In principle, calculating the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• for OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• under the simplified tax system, income tax will be 6% of income (in some regions the rate can reach 1%);
• under the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is given by the Federal Tax Service calculator;
• calculating UTII is a little more complicated, but it can really be done on its own.

If you don’t want to delve into the calculations, but you can’t get to an accountant, we recommend that you apply for the simplified tax system Income, because This is the most common tax system. Plus to this - the most simple system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems except OSNO.

Why is it important: special (aka preferential) tax regimes make it possible to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application to switch to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is not advisable to forget about the reporting deadlines of your system; tax authorities will very quickly block the current account of an individual entrepreneur for failure to submit a declaration.

Another reason to submit tax reports on time is the risk of receiving a payment from the Pension Fund in the amount of 154,852 rubles. The logic is this: since you have not reported your income to the Federal Tax Service, then its size is simply immodest. This means that contributions will be calculated at the maximum (8 minimum wage * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you register as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can qualify for zero tax rate in simplified taxation system and PSN modes. You can avoid paying taxes for a maximum of two years. Specific types of activities for which tax holidays are established are determined by regional law.

In Moscow, individual entrepreneurs-developers are not entitled to tax holidays, but if your activity is related to scientific research and development, then in most regions, including Moscow, you can get a zero tax rate.

Tax holidays in detail, as well as the basis of most regional laws, can be found here.

Why is it important: If there is an opportunity to find yourself in a tax haven for some time, why not take advantage of it? In addition, on PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And during the tax holiday, an individual entrepreneur’s patent will not cost you anything.

3. Know and pay your own insurance premiums

Insurance premiums are payments that every entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory health insurance fund (MHIF). Starting from the new year, the Federal Tax Service will collect contributions, because... According to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% on income over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, the amount is recalculated accordingly. You must pay your own contributions the entire time you are registered as an entrepreneur. Justifications and arguments of the form:

• I don’t conduct any real activities;
• What kind of business is there, only losses;
• The employer pays my contributions according to my work book;
• I’m actually retired already, etc.

funds are not accepted for consideration.

You can avoid paying contributions for yourself if the individual entrepreneur has been drafted into the army or he is caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, or elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop; you must first submit documents that real business you are not studying.

So it’s not worth opening an individual entrepreneur just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, but are now in downtime, then it is cheaper to deregister (the state fee is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the individual entrepreneur. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying your contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees using the simplified tax system earned 1 million rubles in income for 2016. He had no business expenses (but even if he had, then no expenses are taken into account for the simplified tax system for income).

Tax amount 1,000,000 * 6% = 60,000 rubles. Individual entrepreneurs' insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the Pension Fund - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the Compulsory Medical Insurance Fund - 3,796.85 rubles based on (6,204 * 12 * 5.1%) at any level of income.

The entrepreneur exercised the right to reduce advance payments for single tax on the simplified tax system at the expense of paid insurance premiums, so I paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of insurance premiums paid by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is equal to 60,000 rubles. Net business income individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a lump sum at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then submit an application to the Federal Tax Service for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter and immediately reduce quarterly advance payments under the simplified tax system. The result will be the same, but in the first case there will be more trouble.

4. Submit notice of commencement of activity

Few people know this, but before you start providing computer and communications equipment repair services ( OKVED codes 95.11 and 95.12), individual entrepreneurs must submit a notification about the start of implementation to the local branch of Rospotrebnadzor entrepreneurial activity.

This is done in order to include you in the Rospotrebnadzor inspection plan, although they promise not to check you for the first three years after registration of an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the inspection will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to hold you accountable. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not submit a notification, you can receive a fine of 3 to 5 thousand rubles. The mere indication of OKVED codes 95.11 and 95.12 when registering an individual entrepreneur does not oblige you to report anything. You only need to submit a notice if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit that the Central Bank has set for cash payments between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements throughout the entire term of the contract. For example, you entered into a lease agreement for a year, rent- 15 thousand rubles per month. The total amount of payments under the agreement will be 180 thousand rubles, which means that rent payment is allowed only by bank transfer.

Non-cash payments are, in principle, convenient, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when others free money he doesn't have it. Payments with electronic money can be legalized by creating a corporate wallet for individual entrepreneurs.

Why is it important: For violating the cash payment limit, an individual entrepreneur is subject to a fine under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And we talked about why you shouldn’t accept payments to your personal card in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insurer

If you use hired labor, you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you enter into a one-time short-term contract for the performance of some services or work with an ordinary individual, you become the insured. That is, in addition to paying remuneration to the contractor, they are required to pay insurance premiums for him at their own expense, withhold and transfer personal income tax to the budget and submit reports.

The obligations of the policyholder to submit all kinds of reports on employees or performers are very depressing - there is really a lot of it, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the Pension Fund and the Social Insurance Fund.

Why is it important: The deadline for registering individuals as insurers with the Pension Fund of the Russian Federation and the Social Insurance Fund is 30 days from the date of conclusion of the first employment or civil law contract. If you violate the deadline or do not register at all, then Pension Fund will fine you from 5 to 10 thousand, and social insurance - from 5 to 20 thousand rubles. Since 2017, the procedure for registering with the Social Insurance Fund remains the same, and instead of the Pension Fund of the Russian Federation, the application of an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your type of activity is licensed

A license is permission to engage in a certain type of activity. In the IT sphere, Law No. 99-FZ dated May 4, 2011 classifies the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, with the exception of the own needs of the organization or individual entrepreneur;
• Development, production, sales and acquisition for the purpose of selling special technical means, intended for secretly obtaining information;
• Activities to identify electronic devices intended for secretly obtaining information, with the exception of the own needs of the organization or individual entrepreneur;
• Development and production of security equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB; advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its terms, an administrative fine may be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles); confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activity, large damage is caused or large-scale income is received, then criminal liability is possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is required, if this act caused large damage to citizens, organizations or the state or is associated with the extraction of income on a large scale, is punishable by a fine of up to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of up to two years, or compulsory work for a term of up to four hundred eighty hours, or arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

is punishable by a fine in the amount from one hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for a term of up to five years, or imprisonment for a term of up to five years with a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or without it.

Finally, a brief overview of what not to do with IP:

1. An individual entrepreneur cannot be sold entirely as a business. An entrepreneur can sell property, remaining goods, raw materials, supplies, etc. The buyer, if he intends to continue to conduct business, must be registered as an individual entrepreneur or LLC. Documents containing the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered to the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport details of the individual entrepreneur have changed. individual. For example, when changing your surname during marriage. But you can’t just call yourself by a different name or come up with a sonorous nickname/name. You can register a trademark or service mark that can be used in advertising, but in official documents the individual entrepreneur will still appear under the full name of the individual.
3. You cannot register two or more individual entrepreneurs at the same time. Registration of an entrepreneur is carried out using his individual tax identification number, which does not change throughout his life, regardless of the change of name. If you active entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new individual entrepreneur. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or leased. This is equivalent to renting a passport or work book. There are such offers on the Internet, and they try to convince that everything here is within the law: they will show copies or originals of the individual entrepreneur registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to be concluded by commercial entities, and not by individuals, therefore legal force he does not have. Everything you earn will belong to the “lessor”; you can only try to prove something through the court.

If you are not an individual entrepreneur yet, but are actively thinking about it, read our complete instructions for registering an individual entrepreneur with all life hacks. We are also ready to advise you free of charge on your choice