Obtaining individual entrepreneur status by a citizen or the process of creating a new legal entity usually ends with the procedure of opening a bank account. Each credit institution has its own requirements regarding the composition of documents and compliance with the conditions required for opening a bank account.
The right approach to choosing a financial institution for banking services gives confidence that all non-cash payments will be made on time, and the bank will be loyal to its client.
Criteria for selecting a banking institution for opening an account
The number of officially registered Russian banks is approaching 800. But news financial activities only about 650 of them can - the rest of the credit organizations are deprived of a banking license. Considering the fact that about 100 banks a year remain without permission from the Central Bank, the first factor that you should pay attention to is the reliability of the financial institution.
You can check whether a bank has a license on the official website of the Central Bank, and a reputation proven over the years can become additional confirmation of the bank’s reliability. Among other criteria that it is advisable to pay attention to when choosing a partner bank are the following:
- speed of payments, quality and ease of service;
- the possibility of remote control of a current account, the availability of Internet banking;
- the cost of service at the bank, the amount of fees for making non-cash payments and for maintaining an account;
- availability of additional options beneficial to the client – free installation payment terminal, the possibility of issuing a corporate bank card, issuing “salary” cards for company employees;
- preferential terms if lending is necessary.
Please note: If the bank offers significantly reduced rates for basic services, then the catch may lie in charging fees for certain services that are usually provided free of charge (for example,).
After comparing all available information on the selected banks, you can make the final decision on opening a current account.
What documents are required to open an account?
The package of documents requested when applying to open an account may differ in different financial institutions. For legal entities and individual entrepreneurs, different criteria apply in the formation of a set of documents.
Current account for LLC
Opening a bank account by organizations (LLC), in general, is possible if they have a basic list of documents:
- certificates issued by the Federal Tax Service - on registration (OGRN) and on the LLC being registered with the territorial tax authority (TIN/KPP);
- current version of the Charter (with registered changes);
- sheet of Extract from the Unified State Register of Legal Entities received upon registration;
- protocol (or decision) on the formation of a legal entity (indicating the head of the LLC), constituent agreement;
- Rosstat codes;
- manager's passport and;
- permits and licenses - if available;
- confirmation of the location of the organization (lease agreement, certificate of ownership).
All papers are presented to the bank in the form of originals and copies. Notarization of copied copies large banks Usually they are not required, since they are certified independently.
You should know: If the bank makes copies of the constituent documents on its own, then the future client will most often have to pay for this service. In order to save money, it is advisable to provide your own electronic and paper copies of all provided originals.
An application for opening an account and a card containing a sample signature of the director and a copy of the organization’s round seal can be filled out from the bank manager. The card provides examples original signatures director and accountant. If the company does not have an accountant on staff, a record of this must be noted on the card and endorsed with a seal and signature.
At the bank office, a current account agreement and a remote service agreement are also filled out and signed.
Composition of documents for individual entrepreneurs
An individual entrepreneur who wants to register a current account will need a slightly smaller package of documents. It includes:
- a certificate issued by the tax office certifying the registration of an individual entrepreneur;
- extract (or sheet) from the Unified State Register of Individual Entrepreneurs;
- confirmation from the Federal Tax Service on tax accounting;
- Rosstat codes;
- passport/identity card of a citizen-individual entrepreneur.
An application for opening an account and a card with a signature template can be filled out at the bank. If an entrepreneur works with a round seal, then its imprint is placed on the card. The location () of an individual entrepreneur is confirmed either by the fact of registration using a passport, or by a document on ownership/lease agreement for the premises intended for work.
Keep in mind: The number of current accounts opened in banks is not regulated by law. A company or individual entrepreneur may have several accounts in different banks and currencies.
Is it necessary to use a bank account?
Current Russian legal norms do not contain clauses obliging organizations or individual entrepreneurs to open bank accounts. However, the following arguments support the feasibility of this event:
- Firms or individual entrepreneurs that do not have a bank account are very limited in their choice of business partners. IN Civil Code(Article 861 clause 2) contains a requirement to make payments between counterparties (LLC-LLC, LLC-IP, IP-IP) only using a bank transfer through a current account;
- Cash payments have a limit of 100 thousand rubles for each agreement. Violation of this rule is fraught financial sanctions. In addition, for cash payments it is mandatory to use a cash register;
- Legal entities are required to pay all tax fees on time, and payment is allowed only using a current account.
Important! Penalties for non-use cash register(if necessary, its use) for settlements between counterparties ranges from 1,500-2,000 rubles for individual entrepreneurs to 30,000-40,000 rubles for legal entities. The manager is subject to a fine of 3,000-4,000 rubles.
Possibility of working as an individual entrepreneur without an account
Entrepreneurs whose business is at an early stage or does not have large turnover sometimes prefer to do without a bank account. The reason for this, most often, is the desire to save on fees for maintenance and account maintenance for small amounts of non-cash transactions. There are several options for working as an individual entrepreneur without opening a bank account.
Payments are made in cash
If the activities of an individual entrepreneur are related to the provision of services to the population or small retail, then there is no need to open a bank account. Such activities are classified as UTII, and installation of a cash register is not required. Confirmation of receipt of cash proceeds is made by a BSO receipt or other documents (tickets, tour packages, subscriptions).
Non-cash payments are made from a private individual account
Entrepreneurs who have their own bank account, opened in the name of an individual, sometimes make payments to sellers using it. This practice is quite common, although it is not permitted by law. The Central Bank's regulations do not contain either an official ban on the use of an individual entrepreneur's personal account in business activities, or financial or other sanctions.
However, the tax office may make claims regarding cash receipts not related to business on the personal account/card of an individual entrepreneur. In addition, if violations of tax laws are detected, all fines and penalties will be written off from the individual entrepreneur’s personal account.
The current account has been opened. What's next?
After signing the agreement on banking services and the agreement on Internet banking, the client receives a tear-off coupon, which indicates the current account number and the date of its opening. Until May 2014, organizations were required to inform regulatory authorities (Federal Tax Service, Pension Fund, Social Insurance Fund) about the fact of opening a bank account and, in case of failure to comply with this requirement, were subject to a fine. Now this obligation has been abolished at the legislative level.
Can a bank refuse to open an account?
Theoretically, banking services are guaranteed to business entities under Article 846 of the Civil Code of the Russian Federation. In practice, banks may refuse to open a current account for an organization or individual entrepreneur on the following grounds:
- the verification does not confirm the location of the future client;
- providing the bank with distorted information regarding the legal address;
- the bank has suspicions that the company is involved in illegal activities.
As a rule, they are not made public. At the same time, the potential client always has the opportunity to contact another financial institution.
Current account - bank record for accounting monetary transactions(deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to the organization’s employees passes through the accounting account.
Document Definition
Notification about opening a current account - document registering education account in the bank. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring documentation to the bank’s accounting department.
Individual entrepreneurs must notify the local tax authorities if they participate in any Russian organizations, excluding limited liability companies and business partnerships, if their share of participation is above 10%. This must be done no later than one month after the start of participation.
Previously, the procedure and urgency of notification were dictated by the rules Tax Code Russian Federation. The document confirming the creation of an account consisted of three A4 pages.
They contained information such as:
- and its shape;
- data of an individual entrepreneur;
- account opening date;
- details of the settlement organization;
- full account details - bank address and personal number, taxpayer identification number and checkpoint assigned to the organization.
The papers were accompanied by a certificate from the settlement organization about the creation of a current account. Official document certified by the company seal, as well as the signatures of the manager and chief accountant.
Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.
Accounts outside the country
Thanks to the Federal Law regarding currency regulation, the founders of the enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details in banks and institutions located outside of Russia.
All money transfers to own accounts in banks opened abroad from banks in the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is given a notification about the opening of a current account from the tax office.
Because if a company exists outside the Russian Federation, tax notification falls on the shoulders of the entrepreneur. To do this, you can resort to the following methods:
- visit the tax office in person;
- send a letter by mail;
- complete the transaction via the Internet.
Procedure for reporting and methods of sending notification
For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is the same. The tax office is notified only if the organization is located abroad; in other cases, it is obliged to notify the bank in which the record is opened.
The pension fund is notified by mail or by visiting your local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.
Fines
Within a calendar week from the date of operation of the account, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.
You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. You can find out the exact address and details of your local branch on the official website of the Federal Tax Service nalog.ru. The third, least recommended option is to submit documentation online using.
Notifications for funds are also transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account only if the company is engaged in hiring workers. For a number of individual entrepreneurs this is not relevant.
The amount of payments intended for responsible notifiers in the event of failure to notify government agencies about the opening or closing of an account:
- for late notification of the Pension Fund of the Russian Federation the official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs the punishment includes payment 5000 rubles;
- to evade notification of the Fund Social Insurance for the responsible person of the company a fine of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine of 5000 rubles;
- in case of contacts with the Federal Tax Service: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, for a legal entity and an individual entrepreneur, the payment amount is 5000 rubles.
Forms and applications
The notice of opening a current account is kept in two copies. One of them is located in the department of the tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.
A sample application can be found on the official website of the Tax Service of the Russian Federation. It is important to know that in the column about the bank in which the current account is held, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by government services.
The forms for opening and changing a current account differ.
To simplify and automate the process of preparing legal entities and individuals of financial reporting documents, there is program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.
A current account allows a company to conduct non-cash financial transactions with clients and employees, pay taxes and fees. All that is necessary is to notify a number of government agencies about the account and prepare tax reports on time. Its form and timing depend on the tax system chosen by the company.
Why is notification needed? The answer is in the video.
Before contacting the bank to open a current account, you should already have in hand: Documents issued to you by the tax office after registration; First you need to choose a bank and you should approach this responsibly. The bank should be close to where you conduct your business so as not to waste time on the road. Large banks often have higher service rates, so choose several banks in your area and check out their rates and services. Also pay attention to the speed and quality of customer service and, based on your observations, choose the most suitable bank. Next, prepare and submit the documents required to open an account. Each bank has its own rules for opening a current account, so check with the bank of your choice for the exact list of documents, as well as the need to have their copies certified by a notary. Below is a list of documents that are usually required when opening a current account. Required documents for opening an individual entrepreneur current account Certificate of state registration individual as an individual entrepreneur (OGRNIP); Required documents for opening a current account for a legal entity Certificate of state registration of a legal entity (OGRN); Also, at the bank itself you will need to fill out an agreement, applications, applications, cards, etc., which may take some time. If you want to make non-cash payments electronically (without visiting the bank), you need to enter into a service agreement using the Internet Client-Bank system. Do I need to notify the tax office about opening a current account in 2019? The obligation of legal entities and individual entrepreneurs to notify tax authorities about the opening (closing) of bank accounts has been canceled since May 2, 2014 (Federal Law of April 2, 2014 No. 52-FZ). Previously, it was required to notify the territorial tax office within 7 working days using form No. S-09-1. There is no need to notify funds about opening a current account. From May 1, 2014, the obligation of legal entities and individual entrepreneurs to notify state authorities off-budget funds on opening (closing) a bank account (Federal Law of April 2, 2014 No. 59-FZ). Opening a current account for individual entrepreneurs is not necessary. An individual entrepreneur has the right, but is not required, to have a current account. Whether to open an account or not is only your choice and depends on what kind of activity you will be engaged in. An individual entrepreneur's bank account will be required to conclude civil contracts with other entrepreneurs or organizations, as well as for non-cash payments. The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. It is a vital part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner. Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study: The last point is especially important. Sold in recent years The policy of “cleansing” the banking system puts enterprises, especially legal entities, at serious financial risk. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open an account and the cost of servicing a current account in it. True, sometimes banks conduct special promotions to attract new clients, thanks to whom there is real opportunity open an account for free or obviously favorable conditions. Having decided on the bank, the next question that entrepreneurs face is whether they need to notify the tax office about opening a bank account. From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account. These positive changes were made possible thanks to the entry into force Federal Law dated April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that, due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current accounts. It should be noted that until May 2014, the law required enterprises and organizations of all forms of ownership to notify the tax inspectorate not only of all their actions with current bank accounts, but also of transactions with corporate electronic wallets. Both legal entities and individual entrepreneurs were faced with the need to notify tax authorities about the opening and closing of electronic wallets, just like with a current account. At one time, this obligation unpleasantly struck many representatives of small and medium-sized businesses, who considered it a serious restriction of their rights. Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy for supporting small and medium-sized businesses, constantly voiced by the government, is gradually being implemented. Until May 1, 2014, citizens - individual entrepreneurs, as well as legal entities, being taxpayers, were obliged to strictly notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows. After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at the place of your state registration. The notification was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the current account number. When personally submitting a notice of opening or closing a bank account, a representative of the organization had to receive a stamp from the tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application. Another option for submitting notice of the opening and closing of bank accounts was acceptable through the federal postal service. In this case, it was necessary to send to the tax service registered letter. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents. Enterprises and organizations had no right to send such notifications in any other way, in particular through electronic means of communication. The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished. But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, from the outside government agencies The carrot and stick model is being implemented. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the resolution legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers. Now tax authorities have the full legal right to demand and receive certificates from banks with information on cash flows at enterprises and organizations, as well as personal accounts of individuals. Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this! Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash funds, a current account is opened at the bank. If you have already completed the procedure, then now you must notify the tax authority and funds about this: the Pension Fund and the Social Insurance Fund. This must be done within seven days, otherwise you will face an unpleasant fine. Notifying the tax authorities about opening an account is quite simple; you just need to fill out two copies of the message about opening an account, Form No. C-09-1, and submit them to tax specialists. The tax office will keep one copy for itself, and mark acceptance on the second copy and return it to you. Save your copy just in case, so that you can confirm at the right time that you notified the tax office within the prescribed period. When closing a bank account, Form No. S-09-1 is also issued. In addition, this form is used when opening (closing) an account with the Federal Treasury and on changes in the use of ECSP for electronic transfers. The fields of the message form consist of cells; each cell can contain only one character; empty cells are crossed out. All fields are filled in from left to right. You can fill out either electronically or handwritten; in the first case, use Courier New font size 16-18 when filling out; in the second case, use a blue or black pen, the letters should be clear and large (capital block letters). Fill out the message form carefully, since the form does not allow any corrections; if you make a mistake, you will have to fill out a new form. You will find a sample of filling out form No. C-09-1 at the end of the article, where you can also download form C-09-1. Form No. S-09-1 consists of 4 sheets: In this article, we will look at an example of filling out a form when opening a current account using the example of an LLC and individual entrepreneur. Let's start filling out form No. C-09-1 with the title page. Front page: At the top of the form, the TIN and KPP are written for organizations and only the TIN for individual entrepreneurs. At the top right is the code of the tax authority to which the notification is sent. For organizations, this is the tax code at the location of the organization; for individual entrepreneurs, this is the tax code at the place of its registration (place of residence). The next field is used to indicate the type of taxpayer; you need to enter the appropriate number: for an LLC it is “1”, for an individual entrepreneur – “4”. OGRN – to be filled out for organizations
What documents are required to open a current account?
- notification of assignment of statistics codes from Rosstat;
- round seal of the legal entity (for individual entrepreneurs the seal is not required).How to open a bank account?
- notification of registration of an individual with the tax authority;
not necessary);
- extract from the Unified State Register of Individual Entrepreneurs (USRIP);
- round seal of individual entrepreneur (if available);
- passport.
- certificate of registration of a Russian organization with the tax authority at its location (TIN/KPP);
- current charter with the stamp of the tax office;
- extract from the Unified State Register of Legal Entities (USRLE);
- decision or protocol on the creation of a legal entity and the appointment of a manager;
- notification of assignment of statistics codes from Rosstat (optional);
- constituent agreement (if any);
- sheets of Unified State Register of Legal Entities (if available);
- licenses for the right to carry out activities subject to licensing (if any);
- documents for the legal address (certificate of ownership, lease agreement, letter of guarantee from the owner of the premises);
- round seal of the legal entity;
- passport.How to notify the tax office about opening an account?
How to notify funds about the opening of an account?
Do I need a current account for an individual entrepreneur?
Opening a current account: finding a suitable bank
How to notify the tax office about opening a current account
Historical background
The procedure for notifying the tax inspectorate about the opening and closing of a current account before May 1, 2014
Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”
It could have been by mail
Message about opening a current account, sample filling
