Why SP current account and how to open it. Do you need a checking account for a sole trader?

Starting your financial business an individual entrepreneur has the right to open a current account in any selected bank. According to the law, such an action is not mandatory.

But those businessmen who decide to neglect such a right, in the course of their business activities, may face the question of how to make settlements with a partner and at the same time not violate cash discipline. In such a situation, having a checking account may become a necessity.

It should be noted right away that in 2017 the procedure for opening a current account by an individual entrepreneur remained former. An individual entrepreneur can conclude on a voluntary basis or in case of urgent need.

The current account performs an important economic function. It helps to separate personal money from financial resources received as a result of commercial activities.

In addition, the documented receipt of revenue facilitates reporting and simplifies control over the fulfillment of contractual obligations.

Availability bank details serves additional guarantee at the conclusion of contractual relations with business partners. Cash turnover, which is reflected in a bank statement, can be a confirmation of the solvency of a businessman when obtaining borrowed funds. The Bank is most willing to issue loans to customers who have a stable financial activity.

The need for the mandatory opening of a settlement account for an entrepreneur will arise only if the settlements between counterparties under one agreement exceed the limited amount of 100 thousand rubles. Also, when paying for a large consignment of goods, large wholesalers prefer exclusively cashless payments.

Due to the fact that plastic cards are often used when working with customers in retail trade, the need to open a current account only grows every year.

Can I use a personal account when doing business?

In the practice of doing business, many individual entrepreneurs use to store Money personal bank account. It has to do with getting some economic benefit:

1. Fee for servicing an account opened on individual, significantly less.
2. Restrictions on cash withdrawals are not as strict as when conducting operations on a current account.

From the point of view of a bank client, these accounts differ little from each other in other parameters. It is also possible to credit funds from third parties to the personal account.

The entrepreneur has the right to pay tax payments and settle accounts with suppliers. In addition, for the convenience of customers, banks issue plastic cards to the account, with the help of which it is possible to carry out remote settlements through the bank-client system.

Some entrepreneurs use a deposit account in their commercial activities. But this is not always convenient, since this type of money storage has many restrictions and an additional commission when settling with third parties.

What are the dangers of using a current account

In accordance with the regulation of the Central Bank, it is possible to use current accounts and deposits of individuals only for the accumulation of funds not related to commercial activities. For business, banks must open current accounts. But, despite this, there are no penalties for using the account for other purposes on the part of the financial institution.

Some banks, for the purpose of additional control over the movement of funds, ask to indicate in the payment documents a phrase stating that the transfer is not related to commercial activities, but such actions are illegal.

In turn, entrepreneurs are not always honest with the bank and, when settling with a counterparty, do not report the real basis for payment.

Such behavior threatens IP some risks:

1. Firstly, financial institution may delay the transfer of money if the counterparty indicated in the line the recipient "IP Petrov P.P.", and not just "Petrov P.P." The bank argues for such a delay by the fact that the name of the recipient does not match the owner of the current account and it is impossible to identify the payment.
2. Secondly, the use may cause confusion among buyers, especially if the entrepreneur asks not to indicate IP in the recipients. It is quite possible that the document flow, drawn up in this way, will arouse the interest of the inspection bodies. Cash receipts in the name of an individual may be mistaken for the income tax base, as a result of which the tax office will charge fines and penalties, and the funds will recalculate contributions.
3. Thirdly, if a situation arises when an entrepreneur needs to return erroneously transferred payments from the budget or fund, this can hardly be done to the current account.

If the bank detects violations in the use of personal account, the financial institution can terminate the agreement and close the account. Many banks warn their customers in advance in writing that it is forbidden to carry out transactions related to commercial activities on a current account.

When choosing a financial institution, you need to familiarize yourself with the reliability rating. This is especially true during the period of economic instability in the country, when banks often have their licenses revoked.

It is also very important how long it takes the client to get to the bank branch. In this regard, it is necessary to select a financial institution on a territorial basis.

An important fact is cost of settlement and cash services deducted monthly from the account balance. Its size has a fixed rate, which may increase depending on the number of executed payment documents. Also, the bank will withdraw money for the very opening of the account.

If the client is going to use the services of a client-bank, then you should find out in advance the prices for this service as well. Some establishments set low rates to attract customers, which miraculously increase after a few months.

In order to optimize payments, an individual entrepreneur should be interested in the timing of the transfer of money. Reliable banks try to make transfers within a day. This is especially true when taxes are transferred.

You need to choose a bank very carefully, since this institution depends on financial security. When choosing, you can use the advice of friends and customer reviews.

You can find out more about the need for a current account in this video.

What documents are required

Despite the fact that the packages of documents in all banks are different, there is a basic list that must be provided when opening a current account:

• passport individual entrepreneur;
• certificate of registration with the tax authority;

In addition to the above, the bank will ask you to fill out an application for opening an account, a detailed client questionnaire, a card with the right to sign and a settlement and cash service agreement. If all the submitted documents are in order, this procedure will not take much time.

Documents requested by the bank to open an account must be original. If necessary, the financial institution itself makes copies and certifies them. It is worth noting that some papers have a limited validity period. For example, an extract from the USRIP remains valid for 30 days. After this period, you will have to order a new document.

When signing the contract, you should carefully read all the clauses and familiarize yourself with the established prices. If in doubt, you should seek the advice of a lawyer.

Some banks may ask an individual entrepreneur to print their own. Guided by the fact that the IP can lead economic activity without an official stamp, many entrepreneurs confirm contractual relationship only by personal signature.

Pros and cons of using in activity

From the point of view of economic feasibility, a current account can have both positive, and negative characteristics. After a thorough analysis of the benefits and costs, each entrepreneur individually decides whether he needs a checking account or not.

The main advantages can be summarized as follows:

TO cons include additional costs for settlement and cash services, the need to visit a credit institution for collection and receipt of an extract. Also, if you have a current account, you must observe a certain discipline related to the storage of cash.

Obviously, there are many more advantages in this matter, therefore, in order to build a civilized financial activity, it would be more expedient to open a current account and entrust the bank with control over money transfers.

How does an individual entrepreneur work without a checking account? Details on the video.

An individual entrepreneur is allowed to work without opening a current account. But it's hard to work without it. Why do you need a bank account and how to open it - common questions from individual entrepreneurs.

Sole Proprietorship Account: What is it?

Settlement account (r / s) is a special record that is used by a bank or other financial authority to conduct operations related to the accounting of persons' funds. The data is a display of the amount of money owned by the owner. It is not necessary to open an account for individual entrepreneurs, which is regulated legislative framework RF. At the same time, a full-fledged workflow is not possible, since many transactions require an account.

The process of opening a current account is regulated by the regulatory framework. According to the law, it is permissible to have several accounts in one bank. The funds accumulated on them can be in currencies. According to the intended purpose, the opening is permissible at the discretion of the owner. Why it is needed, how to choose a bank and what attention is paid to - is described in more detail below.

Why do you need a bank account

The organization pays for transactions through cash and non-cash payments.

If an account is opened, then the company has the right to the following operations:

• conclusion of civil law contracts with legal entities and individuals;
• carry out transactions for large sums of money;
• send funds to other legal entities at any time;
• conclude contracts with employees and pay them by bank transfer.

An account must be opened if the entrepreneur receives at least 100,000 rubles. under one contract!

If there is no cash register, then you will have to draw up an agreement for each delivery of goods. As a result, it will cost more cash costs and longer in time. In addition, it is much more convenient to conclude an agreement through banks. Organizations will provide a personal manager who, at any working time, will answer questions about the use of accounts.

Rules for the procedure for opening an account

Opening a current account for an individual entrepreneur is a procedure that does not require much time. To do this, just contact the selected bank.

It should be borne in mind that the process of opening a current account for an individual entrepreneur requires strict and unconditional compliance with the rules, since it is considered a legally significant action.

Certain rules apply to the following:

• form of application to the selected bank;
• collection required documents;
• formation of the contract and its subsequent signing, payment;
• reporting information to the control structures - the tax organization.

Whether or not to open a bank account, each entrepreneur and legal entities decide for themselves. Thanks to the legislation of the Russian Federation, it is allowed to carry out entrepreneurial activity without its presence to an individual, who is essentially an individual entrepreneur. But at the same time, many transactions will not be available, since large retail and other networks operate only by bank transfer through a current account.

Stage of preparation for the opening of the account

There are some nuances, they need to focus special attention:

• Where are ATMs located?
• Is there a bank branch near the organization?

Keep in mind that in the future, with large jobs paid for in cash, you will need constant access to the cash register and ATM.

Contacting a financial institution

When you need a current account for an individual entrepreneur and the question is whether it makes sense to open it, the answer is obvious - yes! Since all major transactions are carried out through the account.

Before visiting the bank, an individual entrepreneur or individual must:

1. Pre-examine the service agreement in different financial institutions.
2. Clarify information about the value of the current account for individual entrepreneurs.
3. Make a choice with the bank providing the product and its program.
4. Gather the necessary paperwork.
5. Visit the bank and write an application.

You can open an account in the following ways:

• personally visiting the branch of the bank;
• make an online application;
• send a proxy.

The first way is much more convenient. Banks are interested in long-term cooperation not only with individuals, but also with legal entities. Therefore, personal presence is important.

If the individual entrepreneur decides to send a proxy, then you can entrust the work to your official representative. For example, a lawyer.

The online application process is fast. You need to fill out an application on the website of a financial institution and attach copies of documents. After that, an employee will call the entrepreneur and set up a meeting.

Benefits of using a bank account

An individual cannot carry out transactions using large amounts of money. Without an account, he will have to carry finances with him, which is dangerous. Therefore, it is simple to answer why and why a current account is needed for an individual entrepreneur: in order to pay and receive large sums of money. In transactions with serious organizations, r / s is also used.

You can save quite a lot of time when paying taxes and fees. These transactions can be carried out online. You don't even need to leave the house.

Is it permissible to use the account of an individual for an entrepreneur

It is impossible to use an account for an individual entrepreneur who belongs to an individual. Since such a current account is personal. What then account can be used for IP? The answer is simple - created by the entrepreneur himself, but impersonal. An option for an individual entrepreneur is to open your account. The registration procedure is simple.

If an entrepreneur does not open an account, then he will not be able to conduct transactions with an amount of more than 100,000 rubles. one counterparty. This will affect the work, profits and further business. Spending some time for the benefit of your organization and opening a checking account is not difficult. This can be done by any individual or legal entity.

The legislative framework

Central Bank Application Russian Federation, and specifically, clauses 1.12, 2.3, 2.5 in combination with article 23 of the profile code regulate transactions with cash registers. Until May 2014, according to regulations, the owner of a company or individual entrepreneur had to inform the Federal Tax Service about the opening of a bank account. If he did not do this, then in accordance with Article 118 of the Tax Code of the Russian Federation, he was threatened with a fine of 5,000 rubles. But since May 2014, this provision has been canceled, and now it is not required to report the opening of a current account.

Tax organizations may require banks to provide information on the balance on the account, an extract on debit transactions.

Do you have any questions?

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From May 2, 2014 (FZ No. 52-FZ dated April 2, 2014) on opening and closing a new current account No need notify the tax office and funds.

• Step 1. Documents.

To open a current account, it is necessary to prepare a package of documents and conclude an agreement with the bank.
The list of all required documents is specified in Chapter 4 of Instructions of the Bank of Russia dated September 14, 2006 No. 28-I. Almost all documents can be submitted as copies. You can certify them yourself or a bank employee will do it. In any case, you will need to take the original documents with you. Some documents may be requested by the bank to be notarized. You need to prepare a signature sample card yourself. For this document, the established form is provided in Appendix No. 1 to Instruction No. 28-I. The Bank may require you to fill out a questionnaire drawn up in accordance with the requirements of the Regulations of the Central Bank of the Russian Federation dated August 19, 2004 No. 262-P. As well as additional documents, for example, an extract from the Unified State Register of Legal Entities. Documents for opening a current account:

1. Certificate of state registration.
2. Constituent documents.
3. Licenses, if they affect the company's ability to enter into a contract for banking services.
4. Card with sample signatures and seal imprint.
5. Documents confirming the powers of the persons indicated in the signature sample card.
6. Documents confirming the powers of the sole executive body of the organization.
7. Certificate of registration with the tax office.

From 01 May 2014 the obligation to notify the IFTS, PFR, FSS and MHIF about the opening/closing of settlement accounts canceled.
(see Federal Law No. 59-FZ dated April 2, 2014)

Both the tax office and the funds must be notified about the new current account.
Make it necessary within seven business days(subclause 1, clause 2, article 23 of the Tax Code of the Russian Federation and clause 3, article 28 of the Federal Law of July 24, 2009 No. 212-FZ). Notices must be brought in two copies so that one of them remains with you. On the second copy, an employee of the inspectorate or fund will mark that you have provided the notification. Also, messages can be sent by a valuable letter with a description of the attachment. How to notify the IFTS.
You need to notify the inspection according to a special one. It was approved by order of the Federal Tax Service of Russia dated June 9, 2011 No. MMV-7-6 / [email protected] The same order establishes the electronic format of the message.
If the company is late with the deadline, then it faces a fine of 5000 rubles.(Article 118 of the Tax Code of the Russian Federation). And the director or other responsible employee can be fined from 1000 to 2000 rubles. (Article 15.4 of the RF Code of Administrative Offenses). You only need to notify the tax office at the location of your company about the new account. So, it is not required to send notifications about opening an account to the inspection where the branch is registered. The largest taxpayers also need to send messages about opening accounts to the IFTS at their location, and not at the place of registration as the largest taxpayers. However, a question may arise. From what moment do you need to count the seven-day period for notifying the inspection - from the moment you open an account or receive a notification from the bank?
There is no single opinion on this matter. And tax officials often try to fine companies for violating the deadline. For example, if more than seven days pass from the date of opening to the day when the company receives a message from the bank. But in most cases, the judges side with the companies. Thus, the Presidium of the Supreme Arbitration Court of the Russian Federation, in its resolution of July 20, 2010 No. 3018/10, recognized the point of view of the inspectors as unlawful and indicated: the seven-day period cannot be calculated before the company receives official confirmation from the bank. But so that the dispute with the inspectors does not reach the court, it is better to make sure in advance. To do this, after the agreement with the bank is signed, call there and check if the account is open. And if so, send a notification to the IFTS. How to notify the FIU.
The recommended form to use to report a new account to the RF Pension Fund is
can be downloaded How to notify the FSS of the Russian Federation.
The form of the message in social insurance is given in the letter of the FSS of the Russian Federation dated December 28, 2009 No. 02-10 / 05-13656.

Recommended FSS form
can be downloaded If the company notified the funds about the new account late, the responsible employee may be fined from 1,000 to 2,000 rubles. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation). Also, fund employees can fine the organization under Article 48 of Federal Law No. 212-FZ for 50 rubles. as for non-submission of documents.

Probably, there are funds left in the account that the company no longer plans to use. Therefore, in advance, even before its closing, transfer the balance of money to the new details. Of course, when terminating the contract, the bank in any case returns the rest of the money to you. Either through the cashier, or also transfer to another current account. But keep in mind that this will not happen immediately: bank employees are assigned to this procedure seven days after account closure.

To close a current account, you need to terminate the agreement with the bank. This can be done at any time (Article 859 of the Civil Code of the Russian Federation). For this, a statement on your part is enough. An example of such a statement is shown below.

Example

Bank branch manager
JSCB "Bank of Moscow"
from OOO "Alfa"
TIN 770100001 KPP 770101001
Address: 105064, Moscow, st. Earth shaft, 3
account 40702810700000000113

STATEMENT
on termination (termination) of a bank account

Alfa LLC notifies of the termination of the bank account agreement No. 32199/57 dated May 21, 2011 (c/a 40702810700000000113)
The balance of funds on account 40702810700000000113 is requested to be transferred within seven days from the date of closing the agreement (settlement account) using the following details:

OOO "Alfa"
TIN 770100001 KPP 770101001
Settlement account 40702810700000076543 in JSCB Bank Novy
BIC 044107222, c/s 30101810700000000222

CEO Ivanov/A.A. Ivanov/

When closing a current account, do not forget to return to the bank all unused cash checkbooks with the remaining unused checks and stubs (clause 8.4 of Instruction No. 28-I). The bank is obliged to close the account even if you have unfulfilled settlement documents (clause 8.5 of Instruction No. 28-I). Even if these are requirements from the tax office or bailiffs. IN similar situation the bank will send the payment documents back to the claimants, indicating the reason why the money cannot be withdrawn. By the way, if there are no funds on the account and you have not carried out any operations on it for two years, then the bank can close it unilaterally (clause 1.1 of article 859 of the Civil Code of the Russian Federation). The same is possible in a situation where there are not enough funds on your account for the commissions provided for by the bank agreement. In this case, the bank will send you a notification asking you to pay the missing amount. And if you do not pay it within a month, the court has the right to close the account at the request of the bank (clause 2, article 859 of the Civil Code of the Russian Federation).

Does an individual entrepreneur need to open a bank account in 2017? Can I work without opening a current account? What documents are needed to open an account? What will change in opening accounts for individual entrepreneurs from September 1, 2016? You will find answers to these and other questions in our article.

When an account is not needed for IP

An individual entrepreneur can open a settlement (current) and other accounts in a bank under a bank account agreement (Article 11 of the Tax Code of the Russian Federation). That is, an individual entrepreneur can open an entrepreneurial account, but is not required to do so.

An individual entrepreneur may well work only with cash or make payments through a personal account opened for an individual. This option is quite suitable for individual entrepreneurs who are engaged, for example, in retail trade or household services. After all, such individual entrepreneurs often work only with the population and accept only cash payments. However, in some cases, you cannot do without a current account. We will talk about this further.

Why is it better to open a bank account

There are some reasons why it makes sense for an individual entrepreneur to open a checking bank account designed specifically for doing business. Here are a few reasons for this.

Reason 1: cash limit

If you plan to enter into agreements with organizations, other individual entrepreneurs, pay and receive significant amounts, then you may need a current account. After all, it is possible to pay in cash with companies and other individual entrepreneurs only in the amount of no more than 100,000 rubles under one agreement (clauses 5 and 6 of the Bank of Russia Directive No. 3073-U of 07.10.2013).

Reason 2: fears of partners

Some of your partners (organizations and individual entrepreneurs) may be afraid to transfer money to personal accounts of individuals. Indeed, it is possible that the tax inspectorate may regard such payments as income of an individual subject to personal income tax. And from payments to individuals, organizations and individual entrepreneurs are required to withhold personal income tax as tax agents and submit calculations in accordance with forms 6-personal income tax and 2-personal income tax. Therefore, many simply do not want to get involved with payments to personal accounts of physicists.

Such concerns are not entirely justified, since if there is an agreement that payment is made in favor of the individual entrepreneur, then such problems should not arise. However, many simply do not understand this and therefore prefer to play it safe.

Reason 3: tax on all receipts to the account

Suppose that you decide not to open a current account for IP. And they wished to work through their personal account linked to their salary card. Is it possible to do so? Yes, there are no restrictions, in principle, no. However, tax authorities may consider that all receipts on the card will be business income. Accordingly, you may need to confirm that, for example, incoming salaries or transfers from relatives do not constitute such income. Once again, you will need to contact the tax authorities and explain the situation.

Reason 4: refusals of banks to transfer payments

The personal account of an individual is not intended for entrepreneurial activities of a businessman (Article 848 of the Civil Code of the Russian Federation). It is possible that this is even indicated in the agreement on opening a personal account (clauses 2.2 and 2.3 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I, hereinafter - Instruction 153-I). Therefore, not every bank will transfer funds intended for individual entrepreneurs to a regular account of a physicist.

Reason 5: Problems with expense recognition

Some individual entrepreneurs choose “income minus expenses” (See “”) as an object of taxation under the simplified tax system, or they use the general taxation system. In such cases, you need to be prepared to document that the expenses on the account are related specifically to business activities. But how to do this if the expenses are made from the account of an individual? In this regard, again, there may be disagreements with the tax authorities. Moreover, it can be difficult to confirm the expediency of expenses paid from a personal account even in court (decision of the Seventeenth Arbitration Court of Appeal dated July 8, 2015 No. 17AP-13962 / 2014-AK in case No. A60-23856 / 201).

By opening a current bank account, an individual entrepreneur, as a rule, receives:

• settlement and cash services.
• remote service (the ability to generate payment documents online);
• a plastic card for replenishing an account or withdrawing cash.

Choosing a bank: what to look for

There are no clear criteria for choosing a bank for opening an account for individual entrepreneurs. Now there are quite a lot of relevant proposals on the banking market and banks compete with each other in terms of the best conditions opening a current account and servicing. Banks are trying to offer customers the opening of profitable bank accounts. So, for example, Yandex, upon request to open an account for an individual entrepreneur, issues, first of all, promotional offers.

At the same time, in order to open a profitable and convenient account, we can recommend paying attention to the following:

• tariffs for settlement and cash services (check how much it will cost to make payments);
• the cost of opening an account (some banks charge a fee for opening, and some do not);
• monthly rates;
• Internet banking options;
• conditions for issuing a bank plastic card;
• cash withdrawal limit at ATMs and the commission charged for this;
• whether a deposit is offered on the balance of funds in the account (often the interest on the deposit exceeds the cost of banking services. This is a very profitable option);
• Is there 24/7 online support?

Also, of course, you should choose the most reliable bank with a good history. If you choose a good bank, then you will not need to constantly fear that their license will be revoked from day to day. After all, if this happens, then getting your money back will be very difficult.

Opening a current account: changes from September 1

From September 1, 2016, banks open settlement bank accounts for individual entrepreneurs according to new, "simplified" rules. This is provided for by the Federal Law of June 23, 2016 No. 191 FZ. From September 1, 2016, in order to open an account, you no longer need to submit certificates of state registration of individual entrepreneurs and registration with the Federal Tax Service to the bank. The bank will receive this data from the tax office in in electronic format on one's own. Such rules for opening accounts continue to operate in 2017.

Until September 1, it was required to hand over the originals of these documents to the bank or certify their copies by a notary. If, before September 1, 2016, the bank opened an account without a registration certificate, then it could be fined 20,000 rubles. (Article 132 of the Tax Code of the Russian Federation).

Also, from September 1, individuals who already have a personal bank account can open current accounts for individual entrepreneurs without a personal visit to the bank - via the Internet. That is, for example, if an individual already has a personal Bank card in some bank, then a current account for an individual entrepreneur in this bank can be opened online, without visiting the bank.

Set of documents

In order to open an IP account in 2017, in general, the following documents will be required (4.7 of Instruction No. 153-I):

• passport or power of attorney if your representative opens the account;
• license if your activity is subject to licensing.

If the activity is not subject to licensing, then, accordingly, only one passport is required!
It is worth saying that in some cases, the bank may be asked to provide a card with samples of their signature or the signature of a person who was authorized to sign bank documents on their own behalf (clause 7.5 of Instruction No. 153-I). It is drawn up in accordance with Form No. 0401026, approved by Instruction No. 153-I. However, such a card is not always needed. In particular, it will not be required if you plan to make payments only electronically.

Having received all the documents, the bank will draw up an agreement and open a current account no later than the next business day (clause 1.3 of Instruction No. 153-I).

Please note: now many banks send a courier with a completed contract to your home or office for free. If the bank provides such a service, then you will open a settlement for an individual entrepreneur without visiting the bank and personal contact with its employees. That is - open an IP account via the Internet.

Account Opening Notice

It is not necessary to notify either the tax office or the off-budget funds(PFR or FSS). The bank is obliged to transfer information about opening an account to them itself - within three working days from the date of opening the account (clause 6, article 6.1, clause 1, article 83, paragraph 2, clause 1, article 86 of the Tax Code of the Russian Federation).

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Carrying out entrepreneurial activity, regardless of the form - as an LLC or an individual entrepreneur, its subjects can open current accounts with a credit institution. The legislation does not provide for a direct obligation for an enterprise and an entrepreneur. However, it would be more rational and convenient to use non-cash payments, especially since various banking projects can be attached to them. What documents do you need to open a checking account?

Is it possible to conduct IP without a current account

In accordance with the legislation of the Russian Federation, an entrepreneur can work without a current account.

But at the same time, he must comply with a number of conditions, the main of which is compliance with the limit of cash payments between legal entities. It is equal to 100,000 rubles. The legislation in this matter equates individual entrepreneurs with enterprises and organizations.

That is, if an entrepreneur intends to receive amounts for his finished products (goods, works, services) or pay with suppliers and customers in excess of this amount, then he is obliged to choose a bank and open an account in it for settlements.

The norms of the law allow individual entrepreneurs to transfer taxes and insurance premiums in cash through the respective banks. Therefore, a current account for an individual entrepreneur is basically optional, but it will be much more convenient for an entrepreneur to carry out his activities with it.

Life hack! However, restrictions on the circulation of cash between legal entities are considered within the framework of one contract, so if you have exceeded 100 thousand rubles under one contract, you can conclude a new contract. On the one hand, this brings certain inconveniences, but it is possible to circumvent the restrictions.

Is it possible to run an LLC without a checking account?

LLC can operate without a checking account. The law does not allow them to do so. However, cash transactions in enterprises are more controlled by the competent authorities than in entrepreneurs.

In addition to the settlement limit between legal entities, there is a cash balance limit on hand (it is optional for individual entrepreneurs), as well as a strictly established list of expenses that an organization can pay in cash. If the company will really carry out economic activities, it just needs to open a current account. This also applies to the transfer of taxes and fees.

By general rule they must be made non-cash, and at the bank, if a non-natural person is indicated on the receipt, it simply will not be accepted. In some regions, the IFTS allows such payments to be made on behalf of the director of the organization, but very often these transfers end up either on unexplained or on his personal account, which leads to controversial situations. In this case, the company may be charged penalties for late payment.

In addition, legislators periodically raise the issue that companies should transfer the salaries of employees to their cards. As soon as these projects are accepted, a checking account with the firm will become mandatory.

Can an individual entrepreneur use his personal account

Now many people have their own current personal bank accounts. This also applies to IP. Very often, the question of the possibility of using the account of an individual in the implementation of entrepreneurial activities began to be raised.

The norms of the Civil Code of the Russian Federation do not distinguish between a citizen and an individual entrepreneur, therefore there is no direct ban on making payments through his personal account.

The problem arises with the bank itself, because it has various contracts, tariffs, etc. for individuals and individual entrepreneurs. The incoming payment will arrive without problems, but most likely it will not be possible to make a transfer. It will not be missed by an employee of a credit institution.

How to open a bank account

Having chosen a bank, you need to ask him for a list of documents provided for this procedure, as well as how to issue them. At the same time, future customers are given applications and contracts to fill out. As a rule, this package is standard, it differs for .

It is necessary to submit both originals and certified copies of them (by a notary or in the institution itself). Some banks also ask you to fill out forms according to their forms with customer questionnaires and letters about beneficiaries.

Documents for opening a current account LLC

• Application for opening an account;
• Bank agreement;
• Company registration certificate ();
• Certificate of tax registration (TIN) (no longer required to present - changes from September 1, 2016);
• company charter;
• Protocol (decision) on the establishment of the company;
• Minutes (decision) on the appointment of the director;
• Extract from the Unified State Register of Legal Entities with a registration date of not more than 1 month;
• Director's passport (if a second signature is issued - the chief accountant);
• Card with sample signatures of the director (and chief accountant) and a seal.

Documents for opening an IP current account

• Application for opening an account;
• Bank agreement;
• Certificate of registration as an individual entrepreneur ()
• Passport;
• Certificate of tax registration (TIN);
• Letter from Rosstat on registration and assignment of statistical codes;
• Licenses (if there is such a type of activity);
• Card with sample signatures of an entrepreneur and a stamp

Currently, it is not necessary to notify the regulatory authorities about the opening of current accounts.

How to choose a bank

Businesses need to take this issue seriously. It is advisable to first know the entire liver of credit institutions providing settlement services in the region. After that, call or through the websites of banks to get information about the services provided, additional service, working hours and current tariffs. When making a decision, the location of the institution should also be taken into account.

If the organization works with regular partners, it makes sense to find out their servicing banks. Settlement accounts in one institution allow you to interact more effectively with each other and make payments quickly. The main thing when choosing a credit institution is to find out its business reputation and full information about its activities, which can be viewed on the website of the Central Bank of the Russian Federation.

You should also make sure that the bank is included in the deposit insurance system. IN this moment An individual entrepreneur appears in a more favorable light, since in the event of bankruptcy of a credit institution, an entrepreneur, as an individual, can receive insurance compensation in the amount of 700 thousand rubles, including interest. For an LLC, it is somewhat different - the organization will be included in common list debtors and the settlement will be carried out after the sale of the property, so the money may not be seen.

How to close a checking account

Let us consider in more detail how to close an account in a bank of IP and LLC.

Such a decision is made by business entities if they have opened accounts in other banks on more favorable terms, and do not use the old account. However, most often they are closed due to the cessation of activities. At the same time, it is necessary to take into account the fact that the account is closed only after the repayment of debts to all creditors.

The procedure for closing a current account for an LLC and an individual entrepreneur is no different from each other. It involves filling out an application for closing in the form established by a particular bank. This document is submitted by an authorized person with the right to sign.

Before sending a document on closing an account, it must be reset by transferring money to other accounts or cashed out. Banks, in accordance with the concluded agreement, have the right to close accounts themselves in the event of a prolonged absence of operations on them.

When closing a current account, the tax authorities, as it was before, do not need to be notified.