How to open a bank account for an individual entrepreneur. How to open a current account for individual entrepreneurs and LLCs How to open a non-cash account

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What is a non-cash payment and what are the methods for making it?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of non-cash payments implies the use of payment cards, bills and checks to carry out transactions. The transfer of payments occurs between the parties to the property relationship or with the help of an additional entity represented by a credit institution.

Essence

Organizing financial transactions using this type of payment is beneficial to banks and the state, because allows you to avoid a sharp increase in treatment delays. The essence of non-cash payments is the implementation of payments by transferring currency to accounts intended to replace cash. By using a non-cash form of payment at an enterprise, you can get rid of cash registers and comply with the rules for their use.

Advantages and disadvantages

The main advantage of this payment method is its flexibility. Non-cash money can be stored in special accounts for an unlimited time. Bank documents can be connected to the transaction at any time. They establish and confirm the fact of the transaction. Enterprises that use non-cash payments are freed from the need to constantly transfer money to the bank.

The main disadvantage of the method is its dependence on the bank. A non-cash transfer cannot be carried out if the holder of the funds has problems with their turnover. Owners of regular and special accounts will have to pay the bank a commission for transactions performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

The characteristics, structure, and meaning of payment transactions are determined by their type. Depending on the variety, they can be used by enterprises and individuals. In the Russian financial system, the following forms of non-cash payments are distinguished:

• transfers using payment requests and orders;
• letter of credit payments;
• payments through check books;
• collection settlements;
• payments by electronic money transfer;
• money transfers by direct debit.

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. Funds transferred within the state are divided depending on the region and locality. The following types of non-cash payments are also distinguished:

• guaranteed, in which the collateral is the funds reserved in the budget account;
• non-guaranteed;
• transfers with instant debiting of funds from the account;
• payments with deferred transfer of money.

Methods

Payment documents represent legally formalized demands, instructions and orders for the transfer of funds for the receipt of goods, services, and works. They can be implemented in the form of collection orders, bank transfers, letters of credit. Depending on the type of payment document, contact and contactless methods of non-cash payments are distinguished. These include:

• payments using a bank card through POS terminals;
• transferring money from cards using Pay Wave/PayPass technology;
• payments using card details, often used to pay for services via the Internet and purchase goods in stores;
• sending money through online wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or transfers from bank cards are used to top up the balance;
• Internet banking services offered to users of Sberbank and other financial organizations;
• payments using NFS technology via smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The non-cash payment system must work as quickly as possible in order to quickly execute payment orders, open accounts for new clients, and maintain a continuous flow of funds. If economic authorities come to an agreement, then payments can be made bypassing the bank.

Principles of organization

The presented payment method is one of the important tools for the development of the country's market economy. It is voluntary in nature, allowing you to transfer and receive wages, savings from deposits and other income without visiting financial institutions. Continuity of money transfers is ensured by the principles on which the organization of non-cash payments is based:

1. Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
2. The client's rights to manage funds are not limited.
3. Transactions are implemented on a first-come, first-served basis.
4. Payments are transferred from account to account if funds are available.

Implementation principles

Compliance by business firms and banks with established rules ensures that this type of payment meets modern requirements such as reliability, efficiency, and speed of transactions. For this purpose, principles for implementing wire transfers were developed. The procedure for making non-cash payments is determined by the following principles:

• The principle of acceptance. Without obtaining the consent or notification of the cash account holder, funds cannot be debited. This rule even applies to requests from government agencies.
• The principle of freedom of choice. Payment participants can conduct transactions in any form convenient for them. Financial organizations cannot influence the choice of non-cash payment methods.
• The principle of legality. All operations must be carried out within the framework of current legislation and regulated by it.
• The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then sanctions fall on the bank.

These principles not only lie in making payments without withdrawing currency, but also in their implementation. The payer's current account must always have the required amount of funds to carry out transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if a new contract is concluded with the client.

Rules for non-cash payments

Financial law regulates all monetary transactions between entrepreneurs, individuals and legal entities, shops, and other institutions. For these purposes, rules for non-cash payments were developed, the main one of which states that money should be debited from the client’s account only by his order. Payment documents used for transactions must contain:

• TIN of the account owner;
• name and account number of the credit institution;
• name of the payer's bank;
• account number and BIC of the transfer recipient.

Payment by bank transfer

Money transfer is carried out using one of the methods listed above. The correspondent account reflects the details of the sender and recipient of the funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller does not fulfill his obligations, the non-cash payment will be returned to the buyer with the exception of the banking system commission.

Refund to buyer

The customer has the right to return or replace goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon presentation of the product, receipt, warranty card, and identity documents. Scans of the listed documents must be sent to the store’s mail. The transfer of funds to a client may be refused in the following situations:

• the product is a food product and is of good quality;
• documents on the transfer of funds are lost;
• the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the store warehouse. The return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the costs of sending the goods if such a clause is included in its rules. Non-cash forms of payment involve the transfer of money to the buyer's current account immediately after sending the products back to the seller.

Video

When all the formalities for opening an individual entrepreneur with the tax authorities have been settled, there are still some nuances that need to be thought through before you start your business activity: choosing a tax regime, accounting, printing.

Why does an individual entrepreneur need a current account?

One of the questions that often arises for a new entrepreneur is whether he needs a bank account. A bank account is not required for individual entrepreneurs. It is usually opened by those who plan to work with legal entities and individual entrepreneurs using non-cash payments.

Here it is worth paying attention to the fact that it is possible to make payments between individual entrepreneurs or in the connection between individual entrepreneurs and legal entities in cash, however, the legislation limits such payments to an amount of up to 100,000 rubles per contract. For business entities, this means that a one-time contract not exceeding the stated amount can be carried out in cash, but for the sake of systematic payments under the same contract, a current account for individual entrepreneurs will still have to be opened.

Many organizations fundamentally work only by bank transfer, so for them the lack of a bank account with a company is a good reason for refusing to cooperate. In modern business, a current account with an individual entrepreneur is a sign of “good manners” and “seriousness” of an entrepreneur. Considering that most organizations, as well as individuals, are increasingly switching to online services, including in banks, having accounts is no longer a “luxury”.

Pay with counterparties, accept payments from clients, issue wages to employees and transfer taxes and extra-budgetary contributions - a current account allows you to do all this easily and quickly, without even visiting a bank branch.

Another important factor in favor of opening an individual entrepreneur’s current account is the opportunity to receive business loans from “your” bank under a simplified procedure and preferential rates.

Opening a current account for individual entrepreneurs: where to start?

When opening an account for non-cash payments, you are usually guided by the following criteria:

• cost of opening and maintaining an account;
• ease of working with the bank (availability and location of branches, mode, speed of service);
• Availability of remote banking services (RBS) for entrepreneurs.

Opening an individual entrepreneur's current account with Sberbank of the Russian Federation has long been no longer an alternative solution: you can choose any financial institution that provides services to legal entities and individual entrepreneurs in your city. As a rule, you can find the most favorable rates from smaller banks (including regional ones). To do this, compare the tariffs and conditions of banks located in your city (they can be found on the websites and in bank branches). If you're lucky, you can open an account for free, taking advantage of a promotion or special offer for legal entities.

Be sure to talk to the manager for working with legal entities and entrepreneurs: perhaps he will be able to offer you interesting individual conditions.

Please note the presence of the Bank-Client system. Remote banking allows you to manage money via the Internet at any time and without leaving your home: track balances, make transfers, receive statements. This saves a lot of time (there is no need to go to the bank, sit in line, or adjust to the branch’s operating hours) and eliminates a large part of the “paper” accounting work. In addition, rates for self-service via Internet banking are usually cheaper than for similar work on paper.

Check the cost of cashing out funds through a cash desk and the commission for intra-bank transfers from an individual entrepreneur’s account to an individual’s account. Most likely, the second option will allow you to transfer money from your current account to your current account via Internet banking and cash it out through a plastic card. To do this, you need to issue a debit card with free or minimal annual maintenance, linked to the individual’s account. Don't forget to find out the addresses of ATMs that will dispense your funds without commission.

List of documents for opening a bank account for an individual entrepreneur

Let's move directly to the question of how to open a current account for an individual entrepreneur. Each bank may have its own requirements for the package of documents required to hire an entrepreneur for service.

According to the instructions of the Central Bank, the mandatory list of documents includes:

1. Copy of passport: main spread and pages 4–5 with registration.
2. A copy of the tax registration certificate (TIN).
3. A copy of the state registration certificate of individual entrepreneur.
4. Licenses confirming the right of an entrepreneur to engage in licensed activities.
5. KOPiP (card with sample signatures and individual entrepreneur seal imprint).
6. Power of attorney and documents for third parties authorized to manage funds in the individual entrepreneur’s current account.

Usually the list is not exhausted by these documents: bankers also request a “fresh” extract from the Unified State Register of Individual Entrepreneurs and a letter from the local Rosstat authority on the assignment of statistical codes.

An extract from the Unified State Register of Individual Entrepreneurs can be obtained from the territorial tax office within a week; its validity period for the bank is 1 month. All copies must be notarized or, if such a service is provided, certified by authorized bank employees for a fee.

Additionally, you will be asked to fill out an application and other papers required for security checks.

During the time required to comply with all formalities, bank employees will prepare an agreement, after which you will receive a certificate of opening a current account as an individual entrepreneur.

Notification of tax and extra-budgetary funds

The last stage of interaction with the bank - signing agreements on settlement and remote services - does not end with opening an account. Now you need to notify the tax office and pension fund about this event, and as soon as possible.

Notification of the tax inspectorate is carried out on a form according to form S-09-1, filled out and signed by the entrepreneur in 2 copies. Violation of the 7-day deadline established for filing a document is punishable by a fine of 5,000 rubles (Article 118 of the Tax Code of the Russian Federation).

It is advisable to visit the tax authorities in person: you need to take the second copy of the notice, signed by the inspector, and keep it with the rest of the individual entrepreneur documents. If it is not possible to get to the tax office in person, a representative can submit documents, but only with a notarized power of attorney in hand.

You can send documents by mail: a valuable letter must be accompanied by a list of attachments and a receipt. Online submission is possible only if the individual entrepreneur has a qualified digital signature certificate.

Federal Law No. 212-FZ of July 24, 2009 (Article 28, paragraph 3, paragraph 1) imposes on an individual entrepreneur the obligation to report the opening of a current account to the territorial branch of the Pension Fund of the Russian Federation, as well as to the Social Insurance Fund (if the individual entrepreneur consists of registered with social insurance).

There are no standardized forms for notifying these funds, but there are forms recommended by these institutions that are available for downloading on the official Internet portals of the relevant authorities.

A bank account is a necessary, but not mandatory, condition for the work of an individual entrepreneur. The law allows for business activities without opening an account, and the period during which an account can be opened is not regulated. Because banking costs money, you can open an account when you need it and close it when you no longer need it.

Please note: there is a fee for opening and closing an account!

What is a current account and why is it needed?

An individual entrepreneur's current account is needed to make non-cash payments. One-time payments in the amount of up to 100,000 rubles can be carried out without it. If the amount exceeds the specified amount, the company’s turnover grows over time, and counterparties prefer to work only by bank transfer, an account will have to be opened. Plus, this is one of the indicators of the seriousness of an entrepreneur’s reliability.

Opening a current account allows you to:

~ conduct settlements with partners;

~ accept payments from clients;

~ carry out calculations with the budget;

~ receive loans on favorable terms;

~ pay employees' salaries to the card;

~ issue additional credit cards for yourself;

~ open a foreign currency account.

How to choose a bank to open an individual entrepreneur's current account

Today there are many financial institutions on the market where you can open a current account.

When choosing, be guided by three main requirements:

~ total costs of opening an account and the cost of monthly maintenance;

~ presence of the bank in your city, level of customer service;

~ availability, organization and cost of remote banking services (RBS).

Opening and maintaining an account have different costs. The cost also varies when servicing directly at the bank or through the remote banking system. The RBS system allows you to manage your account either without installing additional software on your computer, or through the Bank-Client system. The cost of these two options for remote access to an account, of course, is also different (cheaper without installing software simply via the Internet).

Please note: the cost of monthly service consists of at least two parts: account maintenance + cost of the type of service (cash settlement, RBS).

What is included in the cost of banking services

The mandatory payment that the bank debits from your account every month is the cost of “having” your account with this financial institution. If you want, it's a subscription fee. For a small amount of 500-600 rubles, your account is active.

Most of the services are settlement and cash services - remotely or in bank branches.

The bank can take money for:

~ accepting and issuing cash;

~ making electronic payments;

~ crediting funds to the account;

~ servicing salary cards;

~ issuing certificates of account transactions;

~ other additional services.

To minimize the cost of banking services, many banks offer packages that have a fixed cost and include a number of conditionally free services from the above list. For individual entrepreneurs with small turnover, such packages are not interesting - there is no point in paying 30 “payments” if you actually make up to 10 payments per month.

Please note: the bank does not have the right to impose packages on you. You can connect to the tariff that is convenient for you, and published on the official website.

The procedure for opening a current account for an individual entrepreneur in a bank

To open a current account, you need to contact the branch of the selected financial institution with a package of documents:

1. Certificate of registration of an individual as an individual entrepreneur.

2. Certificate of registration of an individual with the tax authority (TIN).

3. Citizen's passport.

4. Extract from the Unified State Register of Individual Entrepreneurs.

An application to open a current account, as well as copies of the documents you provide that are necessary for inclusion in your personal file, will be made to you at the bank.

Also, if necessary, you will need:

~ seal (service in a bank without a seal is allowed simply with the signature of the responsible person);

~ licenses or patents (if the activities of the individual entrepreneur involve obtaining them);

~ power of attorney (if the individual entrepreneur does not open the account personally).

The account does not open immediately. The bank will accept your documents for review and, when ready, will notify you of the need to come to the branch to conclude an agreement and receive the necessary documents, including a notice of opening an account and a service memo. This usually takes a couple of days. In this case, you need to pay the cost of bank services, which directly include the commission for opening a current account, as well as the cost of photocopying and the cost of issuing a signature card.

Please note: there is a fee for re-issuing a signature card. If you have a stamp, be sure to take it with you to add it to your card.

How far has technology come?

Today, opening a bank account is easier than it was a couple of years ago. The first bonus is the ability to remotely reserve an account on the bank’s website. Not everyone provides this service, but, nevertheless, it is available and allows you to receive funds into an account number, which is issued to you immediately after filling out the online form. Next, within 5 days you will have to come to the bank to undergo the standard procedure.

Another important innovation is Federal Law No. 59-FZ of April 2, 2014, which abolishes the obligation of individual entrepreneurs to independently notify the tax authority about opening a current account. Now the bank does this using an electronic document management system. The notification must be submitted only if the current account is opened outside the Russian Federation.

It will also be useful for a novice entrepreneur to know about the electronic services provided by the tax service and Rosstat. In particular, you can now quickly and for free:

This data may be needed not only when opening an account, but also when submitting reports, submitting applications for tenders and other procedures.

Well, a bonus for the most active ones is mobile applications. They are available in a number of large banks in the Russian Federation and help monitor account transactions via a smartphone. Full functionality is being actively implemented, including servicing payroll projects and translations based on templates.

If you have any questions

For questions about opening a current account for an individual entrepreneur in a bank, you can contact an outsourcing company. Such services are inexpensive and convenient for those who do not have the time and experience to do everything themselves. If you need a current account urgently, a specialist will not only tell you the bank with the best service conditions, but will also resolve issues related to opening an account in just two days.

The material was prepared by specialistsRosCo company .

Valery

Hello, today, I am faced with the problem of paying me money for the work that I did for a reputable organization. The organization categorically refuses to pay me in cash for the work I have done, only a transfer to a bank account. What kind of bank account is needed for such operations? ...and how to open it7 I am not an individual entrepreneur, I do this kind of work maybe once every few years.

Many individual entrepreneurs, who mainly work with small payments, accepting money from the public, operate without a bank account. And they are absolutely right. Not a single law of the Russian Federation obliges an entrepreneur to open such an account.

However, from time to time situations arise when an individual entrepreneur has to pay bills in cashless form. For example, an individual entrepreneur can rent premises from a legal entity or other entrepreneur who requires payment of rent by issuing an invoice and does not accept money through the cash register. Or an individual entrepreneur receives any goods from a supplier who works only on cashless payments. What to do in such a situation?

Paying a bill through a bank without opening a current account

Typically, an organization or entrepreneur issuing an invoice for non-cash payment indicates in it the details for crediting the payment. But this does not mean that you can simply come to the bank and top up the specified current account. Only the person to whom the account belongs has the right to do this. Others who wish to make payments to the account through the bank's cash desk using a receipt.

What do you need to pay an invoice through a bank cash desk? Come to the bank like any individual and fill out a receipt. In the “Purpose of payment” column, indicate: “Payment on invoice No...”. The last name, first name and patronymic of the entrepreneur are indicated as the payer. This is how entrepreneurs who do not have a current account pay taxes, transfer payments to extra-budgetary funds - and no problems arise with enrollment.

Attention. You should not additionally indicate an individual entrepreneur or individual entrepreneur. In this case, the bank teller may refuse to accept the payment. This is not entirely legal, since the provisions of Art. 845 of the Civil Code of the Russian Federation does not talk about limiting the crediting of funds to the client’s account; the powers of banks to limit these rights are not provided for by law. However, internal instructions of the bank or an agreement with the client may create certain obstacles to the transfer of funds.

What is the maximum amount for a cash transfer?

Directive of the Central Bank of the Russian Federation dated October 7, 2013 N 3073-U “On cash payments” establishes a limit of 100,000 rubles for cash payments under one agreement.

At the same time, entrepreneurs often have a question: if a payment is made through a bank cash desk without opening a current account, can this be considered a cash payment.

Experts believe that these rules do not apply to banking operations, which include transferring funds without opening a current account. Therefore, you can make payments for any amount without any problems using this method.

It’s another matter if the invoice is paid through the counterparty’s cash desk. Here, an amount exceeding 100,000 rubles, even paid in installments on different days, if it relates to payment for one contract, will be considered a violation and lead to a fine.

How to transfer an amount exceeding the cash transfer limit?

What to do if you need to pay to the counterparty's cash desk an amount exceeding 100,000 rubles under one agreement? There are only 2 options here:

1. deposit money into a current account through the cash desk of any bank using a receipt;
2. break the contract into parts so that in the end each payment does not exceed 100 thousand rubles.

First option definitely more convenient. After all, you can deposit the whole amount. However, when translating, each the bank takes its interest. And the amount of interest can be quite significant. And not everyone will decide to carry a large amount of cash with them.

Second option usually cheaper, since your own cash desk accepts payments without interest (if such a cash desk exists at all). However, you will have to come up with a justification to divide the contract into parts. For example, if the rent is high, there are recommendations to enter into a contract not for a year, but for a month. This way you can avoid paying large sums in cash. However, here we need a good trusting relationship between the tenant and the landlord, since monthly re-signing of the agreement is fraught, firstly, with a sudden change in the terms of the agreement, and secondly, with an unexpected refusal by both one and the other party without warning or any consequences. In addition, this creates a lot of additional paperwork: every month you have to draw up and sign a transfer deed for the premises.

Can an individual entrepreneur pay a bill from a personal card or personal bank account?

If an individual entrepreneur, under any agreement, must deposit money into the current account of a legal entity or another entrepreneur, he can use funds from his personal account or transfer money from his card, for example, through Internet banking. Specialist consultants do not see any obstacles to this.

This position is supported by the Resolution of the Constitutional Court of the Russian Federation dated December 17, 1996 N 20-P, the Determination of the Constitutional Court of the Russian Federation dated May 15, 2001 N 88-O, according to which, from the point of view of the law, it is impossible to distinguish between the funds of an individual entrepreneur into his personal and those which he uses to conduct business.

Therefore, having a bank card as an individual, an entrepreneur can pay any invoice issued to him using his personal funds, for example, through Internet banking or mobile banking. And this money will be credited in the same way to the current account of a legal entity or other entrepreneur.

Please note. This advice only applies to transferring money to a business account. If one individual entrepreneur pays a bill to another individual entrepreneur by transferring money to his personal bank account or card, problems with crediting may arise. The situation is twofold. Bank of Russia Instruction No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts, and deposit accounts” distinguishes between current accounts of legal entities and individual entrepreneurs opened for commercial activities and current accounts of individuals used for conducting settlement transactions.

At the same time, according to paragraph 3 of Art. 845 of the Civil Code of the Russian Federation, the bank does not have the right to determine and control the direction of use of the client’s funds and establish other restrictions not provided for by law or the bank account agreement on its right to dispose of funds at its own discretion.

That is, if a payment from another individual entrepreneur arrives on the personal account or card of an individual entrepreneur and at the same time the purpose of the payment is invoice payment, the bank, on the basis of an agreement concluded with the client, may not accept such a payment if it suspects that it is related to the conduct of a business activities. It is especially risky if such operations are carried out regularly.

How to confirm expenses for deduction if the payment was made using a receipt through a bank cash desk?

If an individual entrepreneur works under the general tax system or uses the simplified tax system of 15% (income minus expenses), then it is important for him to be able to confirm the expenses incurred, which reduce the tax base.

Sometimes the tax inspector has questions if the payment was made not from a current account, but through a bank cash desk. Here, you can justify the costs by indicating in the purpose of payment: “Payment on invoice No...”. If there is an agreement and the account itself, no problems will arise.

Thus, an entrepreneur (IP), without opening a bank account, can easily pay bills. There are at least 3 ways to do this:

• deposit money into the account at the counterparty's cash desk;
• pay a bill through the cash desk of any bank using a receipt as an individual;
• make a payment from a personal account or card via Internet banking.

Any of these payment methods will be completely legal, and the money will be credited to the bank account.