What construction work can an individual entrepreneur perform? Individual entrepreneur in design and construction

Construction is often chosen by individual entrepreneurs (individual entrepreneurs) as their area of activity. Conducting business activities without forming a legal entity is provided for by the Civil Code of the Russian Federation (Part I). Business in the repair and construction segment can be quite profitable due to the characteristics of the Russian market, where significant cash flows into real estate. Demand for the construction of residential, commercial and industrial facilities is present in all regions, which provides employment to almost all business entities operating in the construction industry.

To carry out business, an individual must register as an individual entrepreneur (IP). Individual entrepreneurs were able to work in the construction business on January 1, 2010, when licenses were no longer required to provide such services. A prerequisite for individual entrepreneurs who decide to develop in the construction industry is membership in a self-regulatory organization (SRO).

It turns out that upon receipt of permission from the SRO of builders to provide services in the field of construction, the status of an individual entrepreneur acquires the rights of a legal entity to engage in activities in the construction business.

In relation to the SRO, the state performs control and supervisory functions, regulating the procedure for its registration. A permit to provide construction services is issued by the SRO once, but its validity must be renewed annually. In case of unforeseen situations that could cause damage during work in the construction field, special compensation funds are created in the SRO.

What to choose: individual entrepreneur or legal entity

One of the very first questions that a novice businessman faces is the choice: to register a legal entity or an individual entrepreneur?

There is a fundamental difference between conducting business on behalf of a legal entity or on behalf of an individual entrepreneur. For example, if a construction organization is represented by an LLC, all its participants have risks proportional to their shares, and each of them bears part of the responsibility. An individual entrepreneur is the only person who bears all the risks and obligations, while investing either his own or borrowed funds in business development.

There are subtleties in starting and ending a business. The responsibility of a legal entity is to open a bank account in which all current monetary transactions take place. For individual entrepreneurs, special regimes for maintaining financial statements are provided. In comparison with a legal entity, the requirements for the formation of statutory documents and initial capital for an individual entrepreneur are reduced.

The procedure for terminating a construction business also seems different. Liquidation of a legal entity will take a much longer time, since it is necessary to protect the interests of all participants in the organization. In this case, all legal relations between the parties are terminated. It is much easier to terminate the activities of an individual entrepreneur, but the closure of a private construction business does not provide grounds for getting rid of property liability.

Organizing activities in the field of repair and construction services as a legal entity provides for the possibility of reorganizing or selling the business, while an individual entrepreneur has the right only to liquidate his business.

Functions of individual entrepreneurs in construction

Construction standards, as well as the relationship between business participants in this area, are set out in the Town Planning Code of the Russian Federation. According to this Code, control over the construction process is carried out by the person providing repair and construction services. Responsibility also falls on the developer. However, Art. 53 The Civil Code of the Russian Federation provides for the possibility of involving a third party in the management issue if the person carrying out the construction does not have a sufficient professional level in construction management. Often, such a function is offered to individual entrepreneurs in construction.

As a general contractor, customer or developer, the individual entrepreneur must monitor the competent and timely implementation of construction work, as well as maintain construction equipment. The main task of the IP when performing this function is to ensure security at the observed facility.

Decisions on the procedure for carrying out construction work are made personally by the entrepreneur and must be documented.

According to the system of regulatory documents in construction, an individual entrepreneur carrying out supervisory functions at a site must control:

project documentation;
consumption of materials;
the process and completion of ongoing construction work;
terms established by contractual relations.

An individual entrepreneur can act both as a developer and as a general contractor, as stated in Art. 706 of the Civil Code of the Russian Federation.

Being a general contractor, an individual entrepreneur receives permission to carry out all types of work that will be carried out at the construction site.

Another function that an individual entrepreneur can perform is participation in shared construction on an equal basis with individuals, subject to the investment of their own funds. The object of shared construction can be any residential and non-residential real estate.

Construction activities as an individual entrepreneur involve investing in real estate. In the case of investment activities carried out by an individual entrepreneur, the relationship between him and the developer is regulated by the Civil Code of the Russian Federation and the country's legal acts in this area.

What should an individual entrepreneur know when starting a construction business?

After the state registration of a private builder as an individual entrepreneur has been carried out, you need to decide how he will keep financial records.

The entrepreneur faces the following questions:

what tax regime it will apply;
what documentation is needed to submit to the tax office;
what forms of accounting reporting should he maintain;
When and how often do you need to submit financial statements?

Carrying out activities in the construction industry provides for the following taxation regimes:

general;
simplified;
UTII (single tax on imputed income);
patent.

The most common option when choosing a taxation regime for individual entrepreneurs is a simplified scheme.

This system involves filling out nine forms that will need to be submitted to the building department and the tax office.

For example, according to the general taxation system there will be 21 such forms, and the patent system consists of the cost of the acquired patent, which is the amount of tax paid to the state.

Individual entrepreneur reporting in construction

Before submitting your reports, you must check them carefully to avoid problems with the tax office. To do this, you need to be guided by the requirements of current legislation in the field of filling out and submitting financial statements to the regulatory authority.

Tax reporting is not only a necessity, but also carries analytical functions. So, knowing the results of the main income and cost items, you can understand in which direction it is best to develop.

Construction legislation allocates 30 calendar days for drawing up a quarterly report; an annual report can be prepared within 100 days.

An important aspect of business activity that affects the result of its profit is the optimization of tax payments. To do this, first of all, it is necessary to analyze payments of taxes and fees made over several reporting periods. This will allow you to see their dynamics and structure, which will help coordinate business operations using optimal schemes to minimize taxation.

The construction business offers certain tax incentives that can provide significant savings on value added tax payments. But if you want to increase profits by optimizing taxes, you should remember that using illegal methods for this purpose can lead to the application of administrative measures, and in especially severe cases, criminal liability.

An individual entrepreneur is an individual who has the right to conduct an independent business and receive income from it. Ordinary income of an individual (salary, sale or rental of own property) is taxed at a rate of 13%. If we talk about business income, then you can choose a more favorable taxation system for individual entrepreneurs.

There is no such thing as a “tax rate for individual entrepreneurs,” just as there is no single tax for all entrepreneurs. You have the right to choose the most profitable taxation option and switch to preferential tax regimes.

Taxes and obligatory payments of individual entrepreneurs 2020

What taxes does the individual entrepreneur pay? It depends on which tax system you choose. Taxes differ in rate, base, period, calculation procedure and payment deadlines. If you are interested in how to reduce taxes for individual entrepreneurs, then you need to familiarize yourself with all taxation systems in force in the Russian Federation.

Entrepreneurs can choose one of six:

BASIC or a general taxation system - complex, with a high tax burden, but allowing for any type of activity and without any restrictions. Anyone can work for OSNO, but if we talk about reducing taxes, individual entrepreneurs do not provide such opportunities. The rate on income received in this regime will be the same as the personal income tax on wages - 13%, and in addition, you must pay VAT - the most difficult tax to calculate and pay. The VAT rate, depending on the category of goods or services, ranges from 0% to 20%.
simplified tax system or a simplified taxation system - this is chosen by most beginning entrepreneurs. This mode has two options: simplified taxation system Income and simplified taxation system income minus expenses, which are very different from each other. If you choose the “Income” option, then the individual entrepreneur tax on the simplified tax system in 2020 will be only 6% of the income received. This is a good option if your business-related expenses are small, because costs cannot be taken into account in this mode. If expenses make up 65-70% of income, then it is more profitable to choose the simplified tax system Income minus expenses. Individual entrepreneur taxes in this case will be lower, because are calculated at a rate of 5% to 15% on the difference between income and expenses. The permitted activities almost coincide with the types of activities available to any individual entrepreneur on OSNO.
Unified agricultural tax or agricultural tax - a favorable regime in which you have to pay only 6% of the difference in income and expenses. True, only individual entrepreneurs who produce their own agricultural products or are engaged in fish farming can use it.
UTII or a single tax on imputed income - a taxation system, the peculiarity of which is that it taxes not the income that the individual entrepreneur actually receives, but that calculated by the state. The types of activities on the EBND are limited - you cannot engage in production, wholesale trade, or construction. The list of permitted areas of activity includes services, transportation and retail.
PSN or the patent tax system. This is the only tax regime intended only for individual entrepreneurs. Very similar to UTII, because Taxation is also imposed not on real income, but on state-calculated income. in many ways the same as for the imputed tax, but small-scale production is also allowed: felted shoes, glasses, business cards, carpets, agricultural implements, dairy products, bread, sausages, etc.
NAP or tax on professional income - a new regime that is currently in effect in 23 regions of the Russian Federation. It can only be used by individual entrepreneurs without employees who are engaged in providing services, performing work and selling goods of their own making.

All special taxation systems (USN, Unified Agricultural Tax, PSN, UTII, NPD) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already turning into a difficult task, and After all, individual entrepreneurs have an obligation to pay, in addition to taxes, also insurance premiums for themselves.

Taxation system and individual entrepreneurs

Many individual entrepreneurs work independently without hiring employees. In essence, their business is a workplace they have created for themselves. Paying taxes for individual entrepreneurs in 2020 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with small incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.

Example: in his free time from his main job, an entrepreneur uses the simplified tax system for income to provide computer repair services. Additional income from this activity amounted to 328,000 rubles for 2020. An individual entrepreneur is obliged to pay insurance premiums for himself, let’s calculate their amount:

32,448 rubles - fixed contributions to pension insurance;
8,426 rubles - fixed contributions for health insurance;
280 rubles - additional contributions on income exceeding 300,000 rubles per year.

In total, for this year the entrepreneur must pay contributions for himself in the amount of 41,154 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the tax of an individual entrepreneur without employees will be zero.

Taxes for individual entrepreneurs and employees in 2020 can also be reduced at the expense of insurance premiums, but no more than by half. Here's an example:

The calculated quarterly UTII tax for an individual entrepreneur with two employees was 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums for employees in the amount of 9,800 rubles, and for himself - 7,000 rubles. In this mode, individual entrepreneurs can reduce the tax only by the amount of contributions paid by no more than 50%.

We count: 17,300 - 9,800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so only 8,650 rubles of the contributions paid can be taken into account. The tax payable will be 8,650 rubles.

The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and simplified tax system Income. Entrepreneurs on the simplified tax system Income minus expenses and on the OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.

Choosing a tax system for individual entrepreneurs

Which taxation system is better for individual entrepreneurs? To answer this question, you need to make an individual tax calculation for individual entrepreneurs in each specific case. In this case, it is necessary to take into account many criteria:

the requirements of each tax system;
availability and number of employees;
regional features (K2 at the place of business for UTII; potential annual income for PSN; regional rate for the simplified tax system Income minus expenses; permitted types of activities);
taxation system for your future partners, buyers, clients;
conducting export-import activities;
area of a retail outlet or service hall;
number of vehicles during road transportation, etc.

How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, you need to calculate the tax burden for each selected mode. Let us show the calculation of taxes for individual entrepreneurs using an example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdresser. Expected income per month - 600,000 rubles; number of employees - 6 people; the estimated costs will be 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Let's calculate the amount of taxes under different preferential regimes:

UTII. K2 for this type of activity in Krasnoyarsk is 0.99. The monthly tax amount calculated is 15,631 rubles. This amount can be reduced by insurance premiums paid for employees and for yourself, but not more than 50%. We find that the individual entrepreneur must pay 7,816 rubles.
PSN. To calculate the cost of a patent, we will use a calculator. We find that the cost of a patent for one month is 1,272ruble It is not allowed to reduce this amount by contributions for employees.
USN Income. In this mode, expenses are not taken into account; all income is taxed at a rate of 6%. We receive 36,000 rubles, the tax amount can be reduced by the contributions paid, but not more than half. Total, 18,000 rubles.
USN Income minus expenses. The difference between income and expenses is taxed: (600,000 - 360,000 = 240,000) * 15% = 36,000 rubles. A reduction in individual entrepreneur tax is not provided for in this taxation option, because insurance premiums are already included in expenses.

In total, for this entrepreneur the PSN taxation system will be the most profitable, but this is not always the case.

Users of our website can receive a free calculation of the tax burden from 1C:BO specialists. We recommend taking advantage of this offer and reducing the taxes payable by individual entrepreneurs.

UTII

First of all, it is necessary to figure out whether an individual entrepreneur must pay a single tax on imputed income (hereinafter - UTII) from the specified type of activity, since currently a special tax regime in the form of UTII for certain types of business activities is mandatory. But from January 1, 2013, organizations and individual entrepreneurs will be able to switch to paying UTII for certain types of activities voluntarily in accordance with the changes made to the Tax Code of the Russian Federation on the basis of paragraphs. "a" clause 22 art. 2 of the Federal Law of June 25, 2012 N 94-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" (letters of the Ministry of Finance of Russia dated August 30, 2012 N 03-11-06/3/65, dated 08/17/2012 N 03-11-11/249).
So, UTII payers are organizations and individual entrepreneurs who carry out business activities subject to a single tax on the territory of a municipal district, city district, federal cities of Moscow and St. Petersburg, in which a single tax has been introduced (clause 1 of Article 346.28 of the Tax Code of the Russian Federation) .
According to paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII for certain types of activities is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow and St. Petersburg and is applied along with the general taxation system and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
The taxation system in the form of UTII can be applied on the basis of decisions of representative bodies of municipal districts, city districts (legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) in relation to such type of business activity as the provision of household services to the population (clause 2 Art. 346.26 of the Tax Code of the Russian Federation).
Household services are understood as paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture, construction of individual houses (Article 346.27 of the Tax Code of the Russian Federation ).
In accordance with the All-Russian Classification of Services to the Population, household services include the repair and construction of housing and other buildings (code 016000).
Thus, if an individual entrepreneur provides services to individuals for the repair and (or) construction of housing and other buildings (except for the construction of individual houses) and if in the territory of the municipal district (urban district) where he carries out this activity, UTII has been introduced in relation to the specified type of activity , then he is obliged (in 2012) to pay UTII (see, for example, letters of the Ministry of Finance of Russia dated 08/30/2010 N 03-11-11/227, dated 01/22/2009 N 03-11-06/3/05, dated 07/09. 2008 N 03-11-04/3/322, Federal Tax Service for Moscow dated 03/31/2009 N 16-15/030023@).
Note that in paragraphs 2.1 and 2.2 of Art. 346.26 of the Tax Code of the Russian Federation lists cases in which an individual entrepreneur is not entitled to pay UTII.
Payment of UTII by an individual entrepreneur provides for exemption from the obligation to pay personal income tax (in relation to income received from business activities subject to UTII) and personal property tax (in relation to property used to carry out business activities subject to UTII). Also, he is not recognized as a VAT payer (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities subject to UTII), with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction. Calculation and payment of other taxes and fees are carried out by individual entrepreneurs in accordance with other taxation regimes (clause 4 of article 346.26 of the Tax Code of the Russian Federation).
Taxpayers who, along with business activities subject to UTII, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by the Tax Code of the Russian Federation (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).
If the activities carried out by an individual entrepreneur are not subject to UTII, then he must pay taxes in accordance with the general taxation regime or the simplified taxation system (hereinafter referred to as the simplified taxation system).

An individual entrepreneur can switch to a simplified taxation system on a voluntary basis (clause 1 of Article 346.11 of the Tax Code of the Russian Federation). But at the same time, the conditions provided for in paragraphs must be observed. 2 and 3 tbsp. 346.12 Tax Code of the Russian Federation.
Note that according to clause 4 of Art. 346.12 of the Tax Code of the Russian Federation, individual entrepreneurs transferred in accordance with Chapter 26.3 of the Tax Code of the Russian Federation to pay UTII for one or more types of business activity, have the right to apply the simplified tax system in relation to other types of business activity they carry out. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by Ch. 26.2 of the Tax Code of the Russian Federation are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraphs 2, 2.1 346.12 of the Tax Code of the Russian Federation is determined by those types of activities, taxation of which is carried out in accordance with the general taxation regime.
When switching to the simplified tax system, an entrepreneur must choose an object of taxation: income or income reduced by the amount of expenses; the tax rate will depend on this (Article 346.20 of the Tax Code of the Russian Federation).
The application of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of the tax paid on income taxed at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation ), property tax for individuals (in relation to property used for business activities). Individual entrepreneurs using the simplified tax system are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation. Other taxes are paid by individual entrepreneurs in accordance with the legislation on taxes and fees (clause 3 of Article 346.11 of the Tax Code of the Russian Federation).
Please note that an individual entrepreneur using the simplified tax system is not exempt from performing the duties of a tax agent provided for by the Tax Code of the Russian Federation (clause 5 of Article 346.11 of the Tax Code of the Russian Federation).
In addition, individual entrepreneurs carrying out repairs and construction of housing and other buildings have the right to switch to a simplified taxation system based on a patent (clause 45, clause 2, article 346.25.1 of the Tax Code of the Russian Federation). But when applying the simplified tax system on the basis of a patent, an individual entrepreneur has the right to attract employees, including under civil contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed five for the tax period people (clause 2.1 of article 346.25.1 of the Tax Code of the Russian Federation). Let us note that the decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation (clause 3 of Article 346.25.1 of the Tax Code of the Russian Federation).

General tax regime

An individual entrepreneur who does not necessarily pay UTII for the type of activity carried out and does not apply the simplified tax system must calculate and pay taxes in accordance with the general taxation regime.
This taxation system assumes that an individual entrepreneur calculates and pays from income from his business activities:
- Personal income tax in accordance with the provisions of Ch. 23 Tax Code of the Russian Federation;
- VAT in accordance with the provisions of Ch. 21 Tax Code of the Russian Federation.
Thus, an individual entrepreneur calculates and pays personal income tax on the amount of income received from business activities (clause 1, clause 1, article 227 of the Tax Code of the Russian Federation).
In addition, an individual entrepreneur must fulfill the duties of a tax agent for personal income tax when paying individuals (in particular, employees of this individual entrepreneur) income provided for in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation (clause 1 of Article 226 of the Tax Code of the Russian Federation). Let us remind you that he must also calculate, withhold and pay personal income tax on income paid to employees when applying special regimes (UTII or simplified tax system).
When performing work (providing services, selling goods) related to repairs and construction, the entrepreneur is obliged to calculate and pay the amount of VAT to the budget in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.
Let us note that individual entrepreneurs (as well as organizations) have the right to be exempt from fulfilling taxpayer obligations related to the calculation and payment of VAT, in accordance with Art. 145 of the Tax Code of the Russian Federation.
If there are taxable objects, an individual entrepreneur, as an individual, must also pay:
- tax on property of individuals in accordance with the norms of the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on property of individuals”;
- land tax in accordance with the provisions of Ch. 31 Tax Code of the Russian Federation;
- transport tax in accordance with the provisions of Chapter. 28 Tax Code of the Russian Federation.
The specified taxes (personal property tax and land tax) must be put into effect on the territory of the municipal formation by regulatory legal acts of the representative bodies of municipal formations, transport tax - on the territory of the constituent entity of the Russian Federation by the law of the constituent entity of the Russian Federation (clauses 3, 4, article 12 Tax Code of the Russian Federation).

Insurance premiums

The procedure for paying contributions to compulsory pension insurance, to compulsory social insurance in case of temporary disability and in connection with maternity, to compulsory medical insurance is regulated by the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law No. 212-FZ).
According to part 3 of Art. 5 of Law N 212-FZ, if the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums, he calculates and pays insurance premiums for each basis. Therefore, an individual entrepreneur, if he has employees, pays contributions on two bases - both from payments in favor of employees and “for himself” (from income from business activities).
In accordance with part 1 of Art. 14 of Law N 212-FZ, individual entrepreneurs pay insurance contributions from income from business activities to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year. Note that an individual entrepreneur is not obliged to calculate and pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in the Federal Social Insurance Fund of the Russian Federation (Part 5 of Article 14 of Law No. 212-FZ).
Payments and other remunerations accrued by individual entrepreneurs in favor of individuals within the framework of labor relations and civil contracts, the subject of which are the performance of work and the provision of services, are recognized as subject to taxation with insurance contributions (Part 1, Article 7 of Law No. 212-FZ). As for the tariffs of insurance premiums, you should pay attention to Articles 58 and 58.2 of Law No. 212-FZ.
In addition, an individual entrepreneur who employs persons subject to compulsory social insurance against industrial accidents and occupational diseases will be required to pay insurance premiums for this type of insurance (Articles 3, 5 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases").

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, professional accountant Liliya Fedorova

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Having considered the issue, we came to the following conclusion:

For the construction and repair of individual residential buildings with no more than three floors, intended for housing of no more than two families, an individual entrepreneur does not require any special permit (license) or certificate of permission to work issued by a self-regulatory organization.

Rationale for the conclusion:

Based on clause 6.1. Federal Law of 08.08.2001 N 128-FZ "On licensing of certain types of activities" licensing of design, construction and engineering survey activities for the construction of buildings and structures ceased on January 1, 2010. Currently in force dated May 4, 2011 N 99-FZ “On licensing of certain types of activities” does not provide for licensing of construction activities.

From this date, construction activities are regulated exclusively by the norms of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and documents adopted in accordance with it.

Based on Part 2 of Art. 47, part 4 art. 48 and part 2 of Art. 52 of the Civil Code of the Russian Federation, types of work on engineering surveys, preparation of design documentation, as well as on construction, reconstruction and major repairs of capital construction projects that affect the safety of capital construction projects must be carried out only by individual entrepreneurs or legal entities that have certificates issued by a self-regulatory organization admission to such types of work. Other types of work on engineering surveys, design, construction, reconstruction, major repairs of capital construction projects can be performed by any individuals or legal entities.

In accordance with Part 4 of Art. 55.8 of the Civil Code of the Russian Federation, by order of the Ministry of Regional Development of Russia dated December 30, 2009 N 624, the List of types of work on engineering surveys, on the preparation of design documentation, on construction, reconstruction, and major repairs of capital construction projects that affect the safety of capital construction projects (hereinafter referred to as the List) was approved.

Paragraph 2 of this order establishes that the List does not include types of work on the preparation of project documentation, construction, reconstruction, major repairs in relation to objects for which the issuance of a construction permit is not required in accordance with paragraphs 1-4, 5, part 17 Art. 51 of the Civil Code of the Russian Federation, as well as in relation to individual housing construction projects (detached residential buildings with no more than three floors, intended for residence of no more than two families); residential buildings with no more than three floors, consisting of several blocks, the number of which does not exceed ten and each of which is intended for one family, has a common wall (common walls) without openings with the neighboring block or neighboring blocks, is located on a separate land plot and has access to public territory; apartment buildings with no more than three floors, consisting of one or more block sections, the number of which does not exceed four, each of which contains several apartments and common areas and each of which has a separate entrance with access to the common area.

Thus, at present, for the construction or repair of an individual residential building, cottage, or summer house, which has no more than three floors and is intended for residence of one or two families, an individual entrepreneur does not require a license or certificate of permission to work. The above also applies to the construction of “secondary” objects on a garden (dacha) plot of land: a garage, a canopy, a gazebo, a bathhouse, outbuildings, etc. (see also Nizhny Novgorod Regional Court dated May 25, 2011 N 44-g-49/11).

Prepared answer:

Expert of the Legal Consulting Service GARANT

Gabbasov Ruslan

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Now many businessmen are thinking about how to open a construction individual entrepreneur. In order to start your own business on a legal basis, you must comply with a number of certain conditions and rules. Most often, these rules have their own characteristics depending on the field of activity in which a person wants to engage.

Starting a construction business has a number of conditions to fulfill. Often, to start running an individual business, you need a license to carry out any type of activity. Construction activities are no longer a business that requires a license, but some other documents are required.

How an entrepreneur can open a construction individual entrepreneur

First of all, a future entrepreneur should think about registering his business and its stages.

To register a construction company, you need to decide what form of organization it will belong to. The most common are limited liability companies or simple registration of individual entrepreneurship, but this does not mean that such types of business organization as an open or closed joint-stock company or cooperative are not suitable for a construction company.

How can I open a construction sole proprietorship? If the choice is to register a limited liability company, the following documents will be required:

copies of passports of all persons who are the founders of the organization;
a letter guaranteeing ownership of the premises in which the company will be located.

If a legal entity or organization is listed among the founders, you must provide copies of its constituent documents. To register as an individual entrepreneur, you need to make a copy of your passport, which will be certified by a notary. A copy of the taxpayer identification number must be provided, the state fee for registering an entrepreneur must be paid, and a receipt confirming this fact and an application must be provided. Any law firm can tell you in detail about all the intricacies of organizing a construction business.

An important point in opening a construction company is choosing a taxation system. This is necessary for business profitability. You can use a general taxation system or a simplified system. All these issues must be discussed in advance with the persons providing accounting services.

A certificate of ownership of the premises is necessary not only to carry out the activities of the company, but to indicate the legal address of the organization.

Although a license is not required to conduct construction activities, there is another mandatory formality. For those who want to engage in construction activities or design, legislation has introduced the need to join a self-regulatory organization and obtain permission from this self-regulatory organization to carry out construction work.

If construction activities for individual entrepreneurs are construction work and repairs, then you need to proceed as follows. Most services provided by construction companies require membership in a self-regulatory organization. The company can choose which one it will go to on its own by reading the list of organizations in the unified register. If the choice is made, the next step is to contact a representative of an organization located in the same region as the founder and receive a list of all documents required for entry with a sample of how to fill them out.

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Required documents

To join the organization of builders, the following documents are required:

certificate with the main state registration number, taxpayer identification number;
charter;
protocol on the election of a leader;
order for his appointment;
extract from the unified state register of legal entities;
diplomas confirming secondary and higher education of engineers;
papers indicating completion of advanced training courses.

Here you must provide a lease agreement for the premises for the organization or a certificate of ownership of it. A construction company can do without joining a self-regulatory organization if its scope of activity concerns repair and finishing work, installation of light structures for fencing, such as doors or windows.

Of course, the profitability of any organization depends on attracting customers to its services. In order for a client base to appear, a good advertising campaign for the future company is necessary.

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Costs of organizing a construction individual entrepreneur

Individual entrepreneurs seeking to work in the construction industry must have an idea of what issues will require financial attention. State registration of the company and registration will require funds. If the entrepreneur’s activities do not concern repair and installation, it is necessary to obtain SRO approval. The company needs premises that will have to be purchased or rented. It is necessary to take care of the accounting of the future organization and the advertising campaign to attract customers.

Of course, money is required to purchase the necessary equipment for the premises, materials for work, and possibly transport. And this does not include wages for construction company employees.

When thinking about the income of a construction business, it is worth paying attention to the area where the company will operate. If it is a large city with a population of millions, it will be difficult to stand out from competing organizations. The business will require a large sum, but if the company can hold on, then the profit will be quite high. If you open a construction company in a small town, you can ensure income stability. It is convenient to start work in the suburbs, gradually gaining clients, and approach the capital, from where orders can also come.

In order for a start-up company to operate, the following list of personnel is required:

director;
accountant;
foreman;
estimator;
at least five workers;
driver.

Joining a self-regulatory organization also requires costs:

National tax;
entrance fee, which is paid once;
The contribution to the compensation fund is also paid once;
members of the organization must also make monthly contributions;
pay for specialist training;
pay each year the amount for the liability insurance contract.

The organization of material and technical equipment for the company will also require a considerable amount. For a construction company just starting its business, it makes more sense to rent some equipment, especially if they are construction machines.