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Is it possible to withdraw cash from an individual entrepreneur's current account

An individual entrepreneur has the right to use the funds remaining in his current account after paying taxes and other obligatory payments for personal needs (letter of the Ministry of Finance of the Russian Federation dated 11.08.2014 No. 03-04-05 / 39905). Wherein tax code does not provide for taxation for transfers from an individual entrepreneur's current account to an individual's account.

But in this case, we are talking about transfers from an individual entrepreneur's current account to an individual's account, and not about cash withdrawals.

Note! In accordance with clause 6 of the Directive of the Central Bank of the Russian Federation dated 07.10.2013 No. 3073-U, the individual entrepreneur is entitled to carry out cash payments within the limits of 100,000 rubles. Calculations for more large sum must be made in a non-cash form.

Nevertheless, it is possible to withdraw cash from an individual entrepreneur's account, only a justification is needed (for example, payment wages on employment contract).

All actions for the movement of funds on the account are called transactions, and in order for the transaction to be carried out, it is necessary to indicate its purpose. If we talk about withdrawing funds for personal purposes of individual entrepreneurs, then it is necessary to indicate something like “for personal purposes of an entrepreneur”, “salary of an entrepreneur” or “income of an entrepreneur”. In some banking structures, it is also necessary to make a note “VAT exempt” so that your transfer will not be regarded as an action in the framework of doing business and tax will not be applied to it.

We withdraw money from the current account without unnecessary spending: 4 ways

We offer 4 ways to withdraw cash from an individual entrepreneur's current account with a description of the advantages and disadvantages.

Checkbook

Today it is used extremely rarely due to inconvenience.

Pros: High availability. Perhaps that's all.

• long - it takes from 1 to 3 banking days to cash a check;
• expensive - VAT is charged on such operations;
• difficult - the operation requires an invoice from the bank.

Cash card

An analogue of a regular bank card, which also allows the holder to withdraw cash from an ATM.

Don't know your rights?

Plus: no need to visit the bank.

Cons: Can be expensive - most banks charge a commission or fee for withdrawing cash from a cash card.

Bank cash desk

• free - tax-free and most often avoids bank commission(check with your bank);
• fast - as a rule, money is issued on the day of circulation.

Cons: he is one and then very conditional - you need to personally appear at the bank and write an application for established by the bank form.

Attention: it is not necessary to indicate a clear purpose of the payment, the general phrase "for personal needs" is enough.

Bank transfer

That is, the execution of a transfer from an individual entrepreneur's current account to his personal bank card.

• free of charge - such transfer is not subject to tax or commission;
• without visiting the bank - the transfer can be made using online banking.

• long - the transfer between accounts is not carried out instantly, but within 1 banking day;
• limited amount - the limit of the Central Bank also applies in this case, that is, no more than 100,000 rubles can be transferred.

Thus, withdrawing cash from an individual entrepreneur's current account is not only possible, but also not difficult at all. The main thing is to choose the most optimal way.

It is much easier for an individual entrepreneur to take profit out of business than for the founder of a legal entity. There is no need to make a decision on the direction of profit for dividends (which is possible no more often than once a quarter), pay tax on dividends or draw up any supporting documents.

❛❛ An individual entrepreneur can spend on himself all his honestly earned money, if only he does not have tax arrears and insurance premiums. ❜❜

An individual entrepreneur cannot pay a salary to himself, about which the official bodies have repeatedly given explanations (letter Federal Service on labor and employment of February 27, 2009 N 358-6-1; letter of the Federal Tax Service of Russia for Moscow dated July 26, 2007 N 18-12 / 3 / [email protected]). And in the letter of the Ministry of Finance dated November 25, 2008 N 03-04-05-01 / 441 it is emphasized that "Taxation of the amounts of funds withdrawn from the current account of an individual entrepreneur for personal use is not provided for by the Code."

Thus, an entrepreneur can receive his money from business, but not in the form of a salary, but in the form of income, which will be taxed according to the chosen taxation system. Additional tax, like personal income tax for salaries, when you send income to your needs, you do not have to pay.

Forms of payment for goods and services of an individual entrepreneur

An individual entrepreneur can receive money for his goods or services in different ways:

• Cash with or without a cash register;
• By bank transfer to a bank account;
• Payment in cash on receipt through the bank;
• Using electronic wallets;
• Through bank cards;
• Under contract cash service from courier services;
• Using payment aggregators;
• Cash on delivery through the post of Russia, etc.

Be that as it may, all the variety of forms of payment ultimately comes down to two options: cash or non-cash money. Since all payments are online, through terminals, e-wallets, by credit card, from courier services or cash on delivery must be linked to the bank account of the entrepreneur.

Entrepreneur's account

Is it possible for an individual entrepreneur to use a bank account opened for an ordinary individual and in his work? No, the account of an individual cannot be used. Instruction of the Central Bank of May 30, 2014 N 153-I determines that current accounts are opened for individuals to carry out transactions not related to entrepreneurial activity or private practice.

To do business you need. For opening such an account and carrying out transactions on it, the bank charges money, therefore, of course, there is a temptation not to open such an account, but to use the current account of an individual.

Why is an individual's account bad for an individual entrepreneur?

• Firstly, a bank that tracks the purpose of payments can simply refuse to perform operations on current account if it considers that they are related to entrepreneurial activity.
• The second reason why it is impossible to use a current account for doing business is the state's attention to incomes that have no explanation in the framework of anti-corruption and anti-terrorist activities. If you receive money from a business to a current account, that is, you officially reflect the income and pay tax on it, according to the chosen taxation system, then such income cannot be considered illegal.
• And, finally, the third reason why an individual entrepreneur needs to use a current account in business is related to the fact that for tax office our income, which comes to a bank account, is practically transparent. If this account is not a settlement account, that is, not intended for doing business, then the tax authorities can impose these amounts as income received not from entrepreneurial activity, that is, at a rate of 13%. If we compare, for example, the rate of 6% of income on STS Income, it turns out that the tax will be twice as much. If an entrepreneur receives money for UTII or PSN, then he does not pay any taxes at all with real income since imputed tax or patent value is calculated on the basis of physical indicators.

How can an entrepreneur arrange receipt of money from a business?

So, the money that the entrepreneur could spend on himself, he has, and they are either in the cash register, or came to the current account. The question is - what provisions of the law are allowed to spend money received from entrepreneurial activities for their own needs?

Bank of Russia Ordinance No. 3073-U of October 7, 2013 “On Cash Settlements” entered into force on June 1, 2014. The instruction officially allows individual entrepreneurs to spend money for their personal needs directly from the cash register. Earlier, in a letter from the Central Bank of the Russian Federation dated 02.08.2012 No. 29-1-2 / 5603 (which was based on the previous Directive dated 20.06.2007 No. 1843-U) it was explained that entrepreneurs can spend cash withdrawn from their current account for personal needs.

On June 1, 2014, another Directive of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U "On the procedure for maintaining cash transactions", Which introduced for individual entrepreneurs

The business of most individual entrepreneurs is associated with a constant turnover of cash. And this process is not limited to accepting retail payments from individuals. Entrepreneurs often pay in cash for goods, services, business transactions etc. Any entrepreneur, regardless of the area of ​​business, receives personal income.

It will be appropriate to remember that Russian legislation does not share the property of an individual entrepreneur as a business asset and his personal property as an individual. Money in the wallet and on current account are treated the same, but the order of handling is different.

For those individual entrepreneurs who did not open a bank account, finding cash is not a particular problem, they receive it from their own cash desk. Those who have significant retail turnover do the same. But a fair share of entrepreneurs receive non-cash transfers to or donate to it the proceeds at the checkout. For these individual entrepreneurs, withdrawing money from an account is an important source of funding.

Withdrawing cash from an individual entrepreneur's current account may have different meanings.

• this is how they get personal income.
• this is done for the payment of wages to workers.
• this is how some running costs and business transactions are paid.

The table shows that each bank has its own system for assigning interest for withdrawals. But general trend consists in the appointment of a larger (in%) commission for large amounts.

However, the commission for issuing money is not the only criterion for the benefits of working with a bank, there are other payments that do not directly, but indirectly fall on the general expenses of the entrepreneur. An important aspect is the availability of the bank and the geography of its branches. There are no regions in Russia where you have to look for how to withdraw money from the Sberbank current account. But some small banks are not so widespread, cash on their cards will have to be withdrawn in other people's devices and cash desks, often with an additional commission.

How to correctly reflect the withdrawal in the account?

Issuance of money for favorable terms does not mean that you will not have to pay for it in the future. Entrepreneurs may be in a worse position if they do not properly conduct personal accounting. The biggest problem becomes a "cyclical error" when the same transactions are constantly reflected in the wrong transactions. Especially if the money is withdrawn not only for personal consumption, but as working capital... Then each such turn, i.e. cash withdrawal, based on the results of the audit, will be taxed, to which the amount of penalties for non-payment will be added, etc.

In order to avoid problems, the withdrawal must be issued:

• either as income of the individual entrepreneur and the issuance of funds to him in cash;
• or as a profit of an individual entrepreneur and payment of cash needs.

It is better to check the correct name of transactions and the numbers of transactions for debit and credit with professional consultants in the field of accounting.

What else cannot be done when withdrawing cash from an individual entrepreneur's account?

You cannot transfer personal funds through the cards of employees and unauthorized persons. These transfers will be regarded as income from which you will have to pay personal income tax (PIT).

You should not withdraw cash or pay for your own business directly from your checking account. This can be considered a procurement for business purposes and increase the tax base.

In no case should you use translations addressed to companies "money laundering". Their activities will be revealed rather quickly for other reasons. But investigation and punishment will be imposed on all clients of such firms.

Not every entrepreneur will necessarily and soon overtake all the named troubles, but even one of them will be enough to lose more than the legal withdrawal of personal income is worth.

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Many citizens are thinking about starting their own business and registering as an individual enterprise. After registering an organization, it starts to make a profit. The question arises before you: how can you withdraw cash so as not to violate the laws of the Russian Federation. In this article we will look at what purposes you can use cash from the settlement account of the entrepreneur, how they can be withdrawn and what difficulties may arise in this case.

Dear reader! Our articles tell about typical solutions legal issues but each case is unique.

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Status and legal features

According to the main law of the Russian Federation - the Constitution, each subject has the right to engage in entrepreneurial and other activities, if it does not contradict the law of the Russian Federation. Any individual who does not have legal education can become an entrepreneur.

Entrepreneurial activity can be started after registration as an individual entrepreneur. V agriculture entrepreneurial activity is carried out in farming.

TO legal specificities can be attributed to the duality of the definition of entrepreneurship. Such a citizen includes legal acts. Applicable to both an individual and a legal entity - an entrepreneur. According to the legislation, such activities can only be carried out by capable citizens.

Who can do business:

• Citizens over 18 years old (both Russians and foreigners).
• By decision of a court or other authorized body, citizens recognized as adults.
• Citizens under 18 years of age, but legally married.
• Citizens under the age of 18 who have received written permission from a parent or guardian.

In addition to citizens who are allowed to be individual entrepreneurs, there are prohibitions for persons of a certain profession. These include civil servants, military personnel and others.

Ban on registration as an entrepreneur:

• Already registered.
• Declared bankrupt by a court decision less than a year ago.
• By a court decision, he was deprived of the opportunity to engage in entrepreneurial activity for a certain period.

Legal features:

• Any activity that is not prohibited by law that makes a profit.
• It is governed by the law for individuals.
• Protection of the rights of individual entrepreneurs is carried out in the Arbitration Court.
• Does not pay personal income tax, but pays taxes on the organization.
• The reporting of the company is submitted.
• Disposes of the profit at its own discretion.
• The property registered on the individual entrepreneur can be used for personal interests. In the event of bankruptcy, the entire property can be sold for debts.
• Current account and personal seal can be set up at will.
• It is possible to use employees under an employment contract. In this case, he is obliged to pay taxes for them.
• In addition to his own business, an individual entrepreneur himself can be hired for work, except for the civil service.

Having considered all the rights and obligations of an entrepreneur, it is worth noting that a document confirming registration as an individual entrepreneur is not transferred by heirs or be donated to someone.

The termination of entrepreneurial activity is possible upon a decision of an individual entrepreneur, death or by a court decision from the moment it is entered into the Unified State Register of an individual entrepreneur.

Withdrawal methods

Various actions can be taken on the entrepreneur's current account. Most commonly used: withdrawals. Despite the increasing use of non-cash settlements, cash does not give up its positions. According to the legislation of the Russian Federation, an individual entrepreneur disposes of his property at his own discretion, that is, the organization's money.

According to the legislation of the Russian Federation, the money of organizations can only be kept in current accounts. If you need to withdraw money, you must fill out the appropriate documents.

To withdraw money, an entrepreneur should have a card tied to a current account or a checkbook. The latter is subject to strict control and reporting to the bank and tax organization... The spine is filled in and the main part, which remains with the bank employee.

Plastic cards are more convenient to use. Operations with it can be controlled via the phone or the Internet. An easier way to write out an expense cash order and indicate in it: for personal needs.

Purpose of the transaction

The funds of the individual entrepreneur, being in the wallet or on the current account, are his property. Transactions that are carried out with a p / account are called a transaction. They can be done by personally contacting the bank, using the phone or the Internet. The bank considers the application and implements it or explains the impossibility of action. In this case, the bank charges a commission.

For personal needs

By paying taxes to the state, it does not have the right to interfere with the activities of individual entrepreneurs, with a request to clarify for what purposes you are spending the profit. V payment order should indicate: "personal funds of individual entrepreneurs", in the VAT line: "Without VAT". When a card is linked to the current account, transactions can be carried out via the Internet, a call to the bank or by bank transfer in a store.

The only requirement is that the card on which the profit is transferred must be issued in the name of the individual entrepreneur. Otherwise, the tax office will consider it a payment for something and will require the payment of taxes.

To make deals

Settlements with suppliers are possible both in cash and by bank transfer... Whereas settlement with "real" money is possible within the limits of 100,000 rubles, the non-cash limit has no limits. Such operations are possible with any actions not prohibited by law. According to the law, the bank has no right to inquire for what purposes the individual entrepreneur's profit will be spent.

But in case of withdrawal large amount and receiving a refusal to clarify, the bank may submit the application to the appropriate authorities to prevent money laundering. In this case, it is recommended to keep all invoices, cashier's check and other documents confirming the performance of a business transaction or contract.

Shadow business

Banks often have a limit on the amount of money withdrawn per day or other time period, or an additional commission is charged. Also, many market providers do not draw up purchase and sale documents, which can then be used to confirm the withdrawal of a large amount.

To solve this problem, individual entrepreneurs open accounts in several banks and withdraw small amounts, putting: "for personal needs", "without VAT". The duration of such actions will lead to the interest of the bank's special services, since this deprives the bank of additional income.

In addition to this, the activities of an entrepreneur may be interested in the tax one, since this is a direct way of avoiding taxes. All this may lead to the closure of the current account and the refusal of the bank to work with you.

How an individual entrepreneur can withdraw money from a current account

Each bank sets its own fees for withdrawing funds. Minimum commission inherent in the operation for the payment of wages to employees. If the bank is suspicious, a fine may be imposed.

Checkbook

At the bank, upon application, you will receive a checkbook. It contains a certain number of checks, each of which is numbered. The checkbook belongs to strict reporting forms.

For settlement by check, a visit to the bank is not required. It is a permission for the bank to make an operation to withdraw money from your current account. The check should be drawn up with a blue pen neatly, avoiding mistakes and corrections. The check commission is negligible.

Salary project

When registering a salary project, the bank's commission will be the smallest in comparison with other transactions on the current account. In order to complete this operation, the bank may request an order for calculating salaries.

Better to order money at least one day in advance. In the case of transferring money from an individual entrepreneur's account to employees' accounts, it is necessary to provide the bank with account data or open debit cards on salary project... If you connect to Internet Banking, you can perform transactions yourself or enable automatic monthly payments.

For yourself

According to the legislation of the Russian Federation, transactions on accounts to which the profit of an individual entrepreneur is transferred should be carried out only related to entrepreneurial activities. There is no ban on private transactions, but should not be a priority. Otherwise, the interest of the tax authorities will lead to thorough unwanted scrutiny.

Reporting

When funds are withdrawn for the purpose of putting into circulation, they no longer need to be sent through the cashier. Also, it is not necessary to draw up a cash settlement service and a PKO. But documents confirming business transactions must be filled in and taken from suppliers. If verified, they will confirm that you are not using the funds for personal needs.

Having opened the IP, you should register the cash register. Opening a current account is also optional. Taxes and other obligatory payments can be paid through a receipt at the bank. V modern world almost all transactions are made by bank transfer.

So, we have considered the issues related to the definition Individual entrepreneur as a legal entity. We learned that it is not prohibited by law to withdraw money from a current account for personal purposes, but you should not do it in large volumes. In addition, money can be withdrawn for employee salaries and through a checkbook. At the same time, at this time, the IP reporting has been significantly simplified.

What if your business needs cash? Where to get them and not break the rules?

There are two options:

Pick up the money that has accumulated in the cash register from the sale of goods (services);

Withdraw money from the current account.

In the first case, in accordance with clause 2 of the Directive of the Central Bank of the Russian Federation No. 3073-U dated 07.10.2013, you can use the money for:

Payment of salaries to employees and deductions from them;

Purchase of goods, works and services;

Issuance to employees for accountability;

Compensation for buyers in case of failure to provide services or return of goods.

Entrepreneurs can use the money from the cash register for any needs, including personal ones.

In order to withdraw money from the checkout, you need to issue cash order, make an entry in cash book forms KO-4 and return the money to the bank minus the selected amount.

IP of cash withdrawal limit do not have money from the current account.

They can withdraw money from the account without restrictions and for any purpose: even for settlements with suppliers, even for buying a tour to the Canary Islands or lunch at a restaurant.

But! This is theoretical. In practice, entrepreneurs can not easily and without restrictions withdraw cash from the harsh Law 115-FZ "On Counteracting the Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism", guided by which banks block accounts at the slightest doubt about the legality of the operation. In order not to get blocked, it is better, if possible, to pay everywhere with a card. If you really need cash, you shouldn't withdraw a lot at once.

You do not need to account for the money withdrawn, but if you pay tax on the difference between income and expenses, do not forget to take supporting documents for all expenses related to the business.

Cash limit settlements with individual entrepreneurs and legal entities is no more than 100,000 rubles under one contract.

Some try to get around this limitation: they split one contract into several small ones with different dates, or they attach several additional agreements to one contract.

The tax office monitors such transactions and may impose a fine in case of violations.

WITH individuals you can pay in cash without restrictions.

Legal entities simply cannot withdraw money from their current account, because all expenses must be justified.

If money is taken to pay wages, then you need a statement.

If cash is dispensed into account, you will need to account for its use by receipts and invoices.

To withdraw cash, special checkbooks or payment orders are used.

Limit of cash withdrawal from the settlement account of LLC or individual entrepreneurs in the day and month need to be clarified with the servicing bank, each of them has its own policy.

Some banks charge a higher commission when withdrawing money over a certain amount.

If you are dealing with large amounts of cash, check this point before opening an account and choose a bank with the best rates.

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You can easily pay taxes and settle accounts with counterparties directly from your personal account.

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