PBOYuL: transcript. Entrepreneur without formation of a legal entity

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Starting businessmen are faced with the abbreviation PBOYuL, the decoding of which, of course, interests them. What does this abbreviation mean, what are its features and much more will be discussed in this publication.

Meaning of the abbreviation

First of all, you should understand the meaning of the abbreviation in question. An unincorporated entrepreneur (PBOYuL) is a citizen who is legally registered and who has opened his own business without creating an enterprise. This is stated in the Tax Code (Article 2, paragraph 11). This type of profit is always done at your own risk.

FBOYUL or legal entity?

In order for a novice businessman to be able to determine what will be more profitable for him: to register an enterprise or become an individual entrepreneur, one should not only understand what PBOYuL has for decoding. It is required to know its differences from a legal entity.

Starting a business is much more difficult. First, it is necessary to prepare a charter together with the founders. After that you should finda suitable office for the legal address, as well as to contribute the share capital. Unlike the registration of an organization, PBOYuL does not require all this. However, the main difference lies in the degree of responsibility. According to the Civil Code (Article 24), an entrepreneur is liable for obligations with all his property, and the founder is only liable for the amount of funds not exceeding his share in the authorized capital.

The advantage in this form of doing business is the simplified registration of PBOYuL and the termination of activities. Another plus is a less complicated tax and accounting system, which is maintained in the book of income and expenses using the boiler method. An important advantage is the relatively easy payment of taxes.

Tax regimes

For PBOYuL, taxation can be carried out in different ways:

• general tax;
• USN (simplification);
• USN based on patent;
• ESKhN (taxation for producers of agricultural goods);
• UTII (tax applied to certain types of activities).

The reporting of PBOYuL will depend on the chosen option. Under the general regime, entrepreneurs must pay a large number of taxes and submit many reports on them. The most optimal for businessmen is a "simplification" based on a patent. Only not all organizations can use it. First of all, it is necessary that it be introduced into the region, and secondly, the individual entrepreneur must be engaged in activities provided from the listthe second article of the Tax Code. The third condition is the limitation of the working staff to five people per tax period. The fourth rule: the income of an individual entrepreneur cannot be more than the limit announced in paragraph 4 of Art. 346.13 of the Tax Code.

PBOYuL: taxes

With this form of doing business, the entrepreneur is obliged to pay:

• NDFL 13%;
• VAT up to 20%, but if over the last 3 months the revenue was less than 1 million rubles. without taxes, you can be exempt from payment;
• 5% sales tax;
• property tax, if the property is an apartment, cottage, garage, yacht, ship and other vehicles;
• insurance premiums.

In certain situations, the PBOYuL makes payments for excises and for the use of water bodies. The entrepreneur has the right to attract the labor of other people for his own business on the basis of contracts. The activity of an individual entrepreneur is taken into account in the seniority and provides the right to receive a pension in the future.

How to register PBOYUL?

Creation of the status of an entrepreneur in the considered form of doing business is carried out on the basis of the law "On State Registration of Legal Entities and Individual Entrepreneurs" (No. 129-FZ). This procedure is carried out in the registration authority, which is available in each administrative district. In order for a citizen to become a PBOYUL, the decoding and features of which are already known to him, it is necessary to perform the following operations.

1. Define one orseveral lines of business.
2. Prepare all documentation to apply for registration as a PBOYuL.
3. Submit the necessary documents for registration.
4. Choose the most optimal taxation option for PBOYuL.
5. Make a seal.
6. Register with the tax service and extra-budgetary funds.

Registration of PBOYuL is considered completed when the relevant information is entered into the state register or USRIP.

Documentation

According to the law, creating the status of an entrepreneur without forming a legal entity will require a package of documents.

1. Application for registration of a citizen as an individual entrepreneur.
2. Photocopy of passport.
3. Photos 3 x 4 cm (three copies).
4. Notice of payment of state duty.
5. Application for tax treatment (simplified).
6. Application for entering an individual entrepreneur into the state register of entrepreneurs.
7. For a foreign citizen - a residence permit.
8. Print sketch (three copies).

Two approved designs and a copy of the registration certificate must be provided to the manufacturer to produce the seal.

To register with the tax authority, you will need:

• filled out application form;
• income and expense journal;
• work book;
• photocopy of birth certificate of children, marriage or divorce;
• certificate for student children (if any).

After registration, the taxpayer is assigned a TIN and a certificate is issued.

In order to register with off-budget funds, you will need a passport, an application for registration, a notice of registration with the tax authority, a license, an employment contract for individuals, a certificate of state registration.

Each adequate adult citizen can engage in entrepreneurial activity and become a PBOYuL. Other persons have the right to conduct their business only with the consent of legal representatives. Non-residents and people permanently residing without citizenship on the territory of Russia and having the necessary permits can obtain the status of an entrepreneur without forming a legal entity. A novice businessman who understands what PBOYuL (decryption) is, what are the advantages and disadvantages of doing business, as well as registration features, is more likely to make the right decision.