Correctly fill out all required forms and forms. It should also be in the amount of eight hundred rubles. You should also provide a notice of opening an individual entrepreneur account. Until early May 2014, this measure was mandatory.
Registration of documents
Before deciding on a crucial step - state registration - a business entity must decide on the type of activity it will engage in in the future, find sources of starting capital and open a bank account. The law does not require everyone to do this. To become an individual entrepreneur, an individual must submit the following documents to the local branch of the Federal Tax Service of the Russian Federation:
- passport and its copy;
- Taxpayer identification number and its copy;
- message about opening an individual entrepreneur account.
After changes were made to the Tax Code, the latter measure was completely canceled. You need to open a current account only if the value of the transactions that you plan to enter into with your counterparties will exceed one hundred thousand rubles. Even if you split this amount into several smaller payments, you will still have to open an account.
An individual entrepreneur has opened a bank account - where should he report this?
First, you need to decide on the choice of a convenient bank. Choose only the one that offers the most profitable options (for example, good interest rates on deposits, low cost of maintaining an account and a plastic card for it, etc.). The list of documents that the bank requires before direct registration may change, but the following papers are usually required:
- a copy of the taxpayer identification code certified by a notary office;
- a photocopy of an extract from the Unified State Register of individual entrepreneurs - it should not be older than one calendar month;
- a copy of the extract from the Federal State Statistics Authority;
- photocopy of the passport (the photo spread and the registration page should be on the same page);
- licenses and permits (if required by the type of your business activity).
After all the necessary procedures have been completed and your current account is officially opened, within seven days you are required to provide a notification to the tax office about the opening of an individual entrepreneur account. Also, do not forget to provide this notification to the local branch of the Pension Fund of the Russian Federation. Remember that if you do not do this, you will have to pay an administrative fine equivalent to five thousand Russian rubles. A sample notification form to the tax service can be found on the official website of the Federal Tax Service of the Russian Federation.
Until recently, a notification to the tax office about opening a current account for an individual entrepreneur was submitted in the form specified by law. Moreover, it had to be presented only in 2 copies, the first of which remained in the tax office, and the second was returned to the owner only with dates, signatures and seals. The situation is the same with the Pension Fund. The notification must be printed in several copies, one of which is returned to the individual entrepreneur after it has been dated, signed and stamped.
From the first days of May of this year, the notification form to the tax service has been cancelled. Now individual entrepreneurs, as taxpayers, do not need to notify the above authorities that they have current accounts in banks. This measure has been excluded due to the process of simplifying administrative barriers for individuals who intend to submit documents for state registration of individual entrepreneurs.
Previously, notification of the opening of an account was included in the mandatory category. Since May 2014, this obligation has been abolished and remains so until 2017. To complete this notice, you can do the following:
- Use a program such as “Legal Taxpayer”. The program is free;
- Download a special form and fill it out yourself. We are talking about form S-09-1.
Documents for opening a current account
To open a personal account, certain documents will be required. Before contacting a banking institution, you must prepare the following documents:
- After registering an enterprise, the tax authority had to issue the corresponding document.
- The next document is a notification that statistical codes have been assigned from Rosstat.
- Seal of a legal entity. In the case of an individual entrepreneur, printing is not required.
Notification of opening a current account is a rather important moment. The banking institution must be located near the place where you founded your business.
This will save money that would otherwise be spent on travel. Each bank's tariffs may be different, so it is necessary to study in detail those financial institutions that are located nearby. Larger tariffs are always offered by more reputable and larger banks. Customer service is also important. Since each bank has different rules for opening a bank account, the package of documents may also be different.
You can issue a plastic card and transfer money to it from your account. The card can be issued at the same bank, as this will save money on financial transactions.
For an individual entrepreneur, the following documents will be required to open a current account:
- Certificate that the individual has been registered by government authorities as an entrepreneur;
- Identification;
- Notification that an individual has registered with the tax authority;
- Round seal, if the entrepreneur has one;
- Extract from the Unified State Register of Individual Entrepreneurs;
- Notification that statistics codes have been assigned from Rosstat. This document is not included in the mandatory category.
Opening a current account - tax notification
Many businessmen wonder whether it is necessary to notify the tax office about opening a current account? From May 2 last year, this obligation was abolished. Previously, notice had to be provided within one week. There is no need to notify funds about opening an account. This obligation was abolished for businessmen and legal entities starting May 1 last year. You can often hear the following question: is it necessary to open a current account for those who have opened an individual enterprise? An individual entrepreneur can open a settlement account, but this action is not mandatory for him.
Until 2010, according to which, it was necessary to notify the Federal Tax Service about opening an account. This organ was first on the list. The individual entrepreneur had to notify this authority in writing.
After the Federal Tax Service, extra-budgetary funds follow in the list. Such funds include the Pension Fund and the Social Insurance Fund. Legal entities and entrepreneurs were required to notify these authorities within 7 days. Penalties were also provided for violation of the deadline. In order to submit an application to these authorities, you can use the form provided for notifying the tax service. This is explained by the fact that no specific form is provided for these bodies.
Methods for submitting documents
There are several ways to report the opening of a bank account in 2017:
Both the entrepreneur himself and his authorized representative can submit the necessary application. In the second case, additional documents will be required, as well as the power of attorney itself. Notification can also be made by mail. If an entrepreneur submits the necessary documents himself, then you need to know that they must be in duplicate. One of these copies will remain with the government agency.
Notice period for opening a current account
The current account can be not only ruble, but also foreign currency. A notification is sent to the appropriate authority. Until May last year, any business required a current account. Such a tool was necessary to resolve certain financial problems. Opening a current account was only part of one procedure. For such an operation, a number of different nuances and features were provided. Failure to fulfill obligations was fraught with the fact that administrative fines could be imposed on the businessman. The notice period for opening a current account was one week. Penalties were also provided for violation of the deadline.
For individual entrepreneurs and enterprises, the fine was 5,000 rubles, and for the managers of these enterprises, a fine was set in the amount of 1,000 to 2,000 rubles. Both when opening an account and when closing it, the same message form is used. As mentioned above, we are talking about form C-09-01. It is necessary to indicate the name of the company, checkpoint, type of enterprise, TIN number, code of the tax service to which the organization belongs, OGRN. It was also necessary to indicate what action the entrepreneur was performing, opening or closing an account. The message contains two sheets. The title page presents information that relates to the enterprise. The second sheet contains information about where the account was opened.
Download the account opening notification form 2017
According to the new laws, the founders of individual entrepreneurs may not open a current account. If you plan to make non-cash payments, the businessman will have to use only a current account. If a businessman enters into an agreement with other enterprises or legal entities, the amount of which exceeds 100,000 rubles, then the presence of a settlement account is also mandatory. Non-cash payments will also be used. An invoice will be required regardless of whether payments will be made in certain stages or will be paid in one payment.
All business entities are required to inform government agencies about opening an account with a credit institution. Certain documents are provided for this. A current account is a bank account used to record clients' financial transactions.
When opening an account, each employer needs to know who, how and where to report this, and what consequences are possible if this is not done in a timely manner.
Basic information
Depending on the purpose and currency, accounts are divided into current, deposit and settlement.
The latter type can be registered by the following categories of citizens:
- individuals who are not engaged in commercial activities;
- individual entrepreneurs;
- legal entities.
The notification of account opening has a specific form established by law.
There are certain requirements for its design:
- the form must be filled out using a pen with blue ink or electronically;
- letters must be capitalized and printed;
- a separate cell is provided for each letter;
- you need to put dashes in empty cells;
- 2 copies of the document are drawn up.
Notice may be given by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees with a notarized power of attorney.
When submitting documents in person, one copy is stamped by the government agency and the date of acceptance. This indicates that the organization has met the deadlines for submitting the notification. When sending a notice electronically, the addressee sends a confirmation letter of receipt.
To open a legal account. the person provides the bank with a list of securities:
- registration document;
- tax registration paper;
- notice of assignment of statistical codes;
- papers for opening the location address;
- record of the beginning of the activity of an economic entity;
- passport.
The following documents will be required for individual entrepreneurs:
- registration document;
- passport;
- message about code assignment;
- extract from the Unified State Register of Individual Entrepreneurs.
You need to fill out the notification step by step:
- Name of the organization (IP) and basic details.
- Information about the servicing bank.
- Tax service code at the place of registration and taxpayer category (legal entity or individual entrepreneur).
- In two empty cells, place the number “1” in each.
- In the signature column, enter the value “3” for legal entities and “1” for individual entrepreneurs. Provide personal information, phone number, and stamp.
If employers did not know the procedure or for some reason could not independently inform government organizations about creating an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the specified authorities.
From May 2019, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.
Creating a bank account
To open an account you need:
- choose a suitable credit institution;
- request a list of papers required for the procedure;
- prepare and submit the necessary documents;
- fill out an application to open an account;
- wait for a message from the bank about the start of the new account.
Having a current account gives the owner the following advantages:
- guarantees the safety of financial resources;
- makes it possible to conduct non-cash transactions;
- provides the right to transfer taxes and contributions without visiting the relevant authorities;
- allows you to withdraw cash if necessary.
Since 2010, an obligation has been introduced for all business entities to inform the Federal Tax Service, Pension Fund, and Social Insurance Fund about the creation of an account. Until this time, the client reported only to the tax office.
For non-compliance with the legislation in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rub. for individual entrepreneurs and officials.
If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rub. respectively.
Changes in legislation since 2019
Today, many entrepreneurs are wondering: is it necessary to notify government authorities about opening a bank account?
The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 04/02/14 established that from May 1, 2019, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.
From May 2, 2019, there is no longer a need to notify the tax office about the created account (Law on Amendments to the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. S-A-4-14/8901 dated 05/08/14 and the official comments of the Federal Tax Service of the Russian Federation.
The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for providing information lies solely with credit institutions.
Accordingly, laws No. 52 and No. 59 also abolished the administrative liability of payers for failure to report or late submission of information about opening an account.
Who needs to send a message about opening a current account?
Until May 2019, it was necessary to issue a message about opening a current account for the following authorities:
- tax office;
- pension fund;
- social insurance
Each of the listed government agencies used their own notification form.
Issues related to opening a current account are regulated by legislative acts, the main ones of which are shown in the table:
| Regulatory document | Explanation |
| Clause 2 art. 23 Tax Code of the Russian Federation | The deadline for submitting a message about a new account is 7 days |
| Cancellation of the obligation of policyholders to inform government agencies about opening an account | |
| Federal Law No. 212 of July 24, 2009 on contributions to the Pension Fund | Mandatory notification to the fund about a new account (until May 2019) |
| Order No. 7-6/457 | The form for notifying the Federal Tax Service about the creation of an account has been approved |
| Art. 15.33 Code of Administrative Offenses | Fine for late submission to the Social Insurance Fund of information about opening an account in the amount of 1,000 rubles. up to 2,000 rub. |
| Federal Law No. 173 of December 10, 2003 on currency regulation and control | In Art. 12 talks about the need to submit a notification about creating a foreign account |
The notification forms developed for all government agencies had a similar form. So, the required form was available on the FSS website. It was not approved by law, so policyholders could use it or create it themselves.
The message to social security reflected the following mandatory information:
- name and address of the fund;
- name, location, basic details of the legal entity (IP);
- FSS registration number;
- date of account creation;
- date, employer's signature, seal.
Social insurance does not need to be informed about the opening of deposit, loan, or transit accounts.
Tax Service (IFNS)
The notice is sent to the Federal Tax Service on the same day the account is opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the Federal Tax Service.
When notifying tax authorities, you must adhere to certain rules:
- The tax office should be informed if two conditions are met: there is an agreement with the bank, receipts and withdrawals of funds from the account are allowed;
- the message has form No. C-09-01 and is signed by the director of the organization;
- the document is sent to the inspection in person or in the form of a letter;
- the notice period is one week;
- The Federal Tax Service is notified at the place of registration of the taxpayer.
Failure to inform tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.
If the message is sent on time, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the specified reasons is corrected by the taxpayer and resubmitted to the inspectorate.
Pension Fund
Legal individuals and individual entrepreneurs should remember the need to notify the pension fund about the opening of an account. The recommended notification form for use can be found on the fund’s website. It can be filled out by hand or on a computer.
If the message is submitted in any form, it must contain the following mandatory information:
- name, address, code of the applicant;
- Pension Fund account number;
- account number and bank information;
- opening date;
- signature of the director of the organization, seal.
The notification to the Pension Fund is completed in two copies, one of which is returned to the applicant with a mark of acceptance. When opening several accounts at the same time, a separate message was issued for each.
The tax and extra-budgetary funds were required to be notified within seven days. The countdown began from the date following the opening and was carried out in working days.
Previous notification form and procedure for filling it out
Until May 2019, notification of form C-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.
The form was filled out by hand or on a computer and contained the following mandatory information:
- name of the company (IP) in accordance with the constituent papers;
- and checkpoint;
- OGRN (OGRNIP);
- tax code;
- in the cell of the message about opening an account, put the number “1” and select the organization where the account was opened;
- information about the manager or representative;
- date, signature, telephone number of the applicant.
The second page (A or B) reflected the account data: number, opening date, name and bank details. The stamp and signature of the authorized person were also affixed. The above data was in the company’s constituent papers, a certificate of state registration of individual entrepreneurs, and an agreement with the bank.
The FIU notification contained the following information:
- information about the policyholder;
- registration number of the Pension Fund, name of the branch;
- account information: number, opening date;
- information about the bank;
- date, signature of the applicant, seal.
Social insurance provided similar data. Enclosed with the notification were a certificate of account opening and a copy of the power of attorney confirming the authority of the executor. The title page contained information about the applications.
What's new in 2019
In 2019, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.
The forms of notifications and the procedure for submitting them to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.
The document contains the following information:
- account number and type;
- tax code;
- name, address, bank details;
- name and details of the organization (IP);
- date and number of the banking agreement;
- account opening date;
- position, full name, signature of the bank employee and date;
- telephone.
The form for notification of a new account for an individual is established by the same order of the Federal Tax Service (Appendix 3) and has form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.
Residents must inform the Federal Tax Service at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body that controls issues of taxes and fees.
The requirement also applies to new accounts for loans, deposits, deposits, etc. Residents include organizations and individuals registered on the territory of the state and fully subject to its legislation.
It is convenient to prepare a document using the free program “Legal Taxpayer”. You can submit it to the bank in person, by mail, or via the Internet.
So, at present, credit institutions must notify government agencies about the opening of an account. Employers have been exempted from this procedure since 2019. The exception is residents who have opened an account outside of Russia.
We will help you choose a code for the type of entrepreneurial activity for individual entrepreneurs on UTII
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