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Should an individual entrepreneur have a seal? Do I need a seal for an individual entrepreneur and is it possible to work without it?

Can an individual entrepreneur who uses a seal not put it on the contract? Is such an agreement valid?

It is not mandatory for an entrepreneur to have a seal and it is unlawful to require an entrepreneur to affix a seal. In addition, the presence of a seal on the contract is also not mandatory. Therefore, even if an individual entrepreneur has a seal, he is not obliged to put it on contracts.

The rationale for this position is given below in the materials of the “GlavAccountant System” and in the materials of the “Personnel System”.

1. Civil Code of the Russian Federation

« Article 160. Written form of a transaction

1. A transaction in writing must be concluded by drawing up a document expressing its contents and signed by the person or persons entering into the transaction, or persons duly authorized by them.

Bilateral (multilateral) transactions can be carried out in the ways established by paragraphs 2 and 3 of Article 434 of this Code.

Law, others legal acts and the agreement of the parties may establish additional requirements that the form of the transaction must comply with (conducted on a certain form, sealed*, etc.), and provide for the consequences of non-compliance with these requirements. If such consequences are not provided for, the consequences of failure to comply with the simple written form of the transaction are applied (clause 1 of Article 162).”

2. Article: If the transaction partner is an individual entrepreneur...

Should documents from an entrepreneur have his stamp on them?

No, a businessman’s stamp on documents is an optional requisite. The fact is that the entrepreneur may simply not have a seal.* Therefore, having received documents from the entrepreneur without his seal, you can accept the goods (raw materials, materials, works, services) for accounting. This will not have any negative tax consequences for the company. At the same time, let us remind you that, for example, printing on an invoice is optional in principle.

Is an entrepreneur required to have a seal?

The obligation to have a seal is disclosed directly in special laws regulating, for example, the activities of a joint stock company or LLC. They do have a requirement for such organizations to have a seal. Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs” does not contain such a requirement for entrepreneurs. Hence the conclusion: a businessman has the right, but not the obligation, to have his own seal. This point of view is confirmed by individual letters from tax officials in the regions (see, for example, letter from the Federal Tax Service of Russia for Moscow dated February 28, 2006 No. 28-10/15239).

Another thing is that having a seal is in the interests of the entrepreneur himself.* For example, if he carries out cash cash settlements without using CCT, using forms strict reporting. Indeed, in this case, the seal is mandatory (clause 3 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359). Moreover, the ruling of the Supreme Court of the Russian Federation of February 20, 1998 No. 58-G98-2 directly states: “ ...in business practice, the presence of a seal for any legal entity and private entrepreneur is recognized as mandatory and self-evident. Without such a seal, a current account cannot be opened in a bank or other credit institution, transactions concluded and other documents cannot be properly certified.” True, now an entrepreneur does not need a stamp to open an account, and he may not even open the account itself. And the requirement to seal the deal is defined in Article 160 of the Civil Code of the Russian Federation only as an additional requirement.

3. Situation: Is it considered a violation to not have a seal in the work book after recording a dismissal? The employer is an individual entrepreneur

No, it doesn't count.*

IN business turnover presence of a seal both for a legal entity and individual entrepreneur is recognized as necessary and self-evident. This conclusion is contained in the letter of the Ministry of Finance of Russia dated March 2, 2009 No. 03-01-15/2-69 and is confirmed judicial practice(see, for example, the ruling of the Supreme Court of the Russian Federation dated February 20, 1998 No. 58-G98-2).

Thus, if the employer - an individual entrepreneur does not put in the work book on title page and when dismissing a seal, this cannot be considered a violation, since the law does not clearly define the obligation for an individual entrepreneur to make a seal. At the same time, in order to avoid problems for employees in the future associated with the need to explain the absence of a seal, it is recommended to get a seal and affix it in the work books after recording the dismissal in general procedure or issue employees upon dismissal a certificate in any form indicating the absence of a seal with reference to the above law.*

Nina Kovyazina, Deputy Director

Department of Education and Human Resources of the Russian Ministry of Health

Sincerely, Victoria Rybalkina,

leading expert Hotline"Systems Lawyer"

Answer approved by Natalia Kolosova,

leading expert of the Glavbukh System Hotline

Is it possible for an individual entrepreneur to run a business without a seal in 2018-2019? The legislation says yes. However, in fact, the question of whether an individual entrepreneur needs a seal is not so simple. Biznes.ru figured out in what cases an entrepreneur cannot do without a seal.

Current Russian legislation does not oblige individual entrepreneurs to use a seal in their work. To certify papers, an individual entrepreneur only needs a personal signature. In some authorities it is required to write next to it: “b/p” (without stamp). But the peculiarities of office work are such that the seal of an individual entrepreneur is sometimes simply necessary. Why and in what cases does an individual entrepreneur need a seal?

Below we will look in detail using examples. Business.ru has already addressed this topic earlier. In this article we will summarize and update the information for the end of 2018 - beginning of 2019.

Is an IP seal required by law?

In April 2015, Law No. 82-FZ “On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal” was adopted business entities“, according to which the mandatory use of seals was abolished even for JSCs and LLCs. The law states that firms should not, but “have the right to have a seal, stamps and forms with their name.” It is noted that “the law may provide for the obligation of society to use the seal.” That is, it is impossible to say unequivocally whether an entrepreneur has the right to work without a seal.

Capital entrepreneurs can rely on Letter of the Federal Tax Service No. 28-10/15239 dated February 28, 2006, which states that the obligation of an individual entrepreneur to purchase and use a seal is not provided for by current tax legislation.

In the majority federal laws, relating to office work in a particular industry or direction, the affixing of a seal on papers is said as follows: “The seal (if any) must be certified...”.

Laws governing small businesses are revised frequently. Today, individual entrepreneurs can legally work without a seal - but who guarantees that in the future the government will not revise these norms? If you want to keep abreast of events and timely track current changes in legislation, contact the service. Our specialists will help you resolve all accounting issues and notify you of all changes in the business sector.

Why does an individual entrepreneur need a seal: basic situations

As we have already decided, printing is not required, but may be necessary.

Is a seal needed for individual entrepreneurs in 2018? Tradition is stronger than the law. Many companies still operate in the old regime, without using electronic digital signatures.

The law does not oblige an individual entrepreneur to have a seal, but in some cases it will come in handy.

So, what might you need to print for? Let's list the situations.

  1. A seal will be needed if the individual entrepreneur has employees. In fact, this issue is controversial. If, according to the law, an individual entrepreneur can work without a seal, and put his signature instead, then you can simply sign the employee’s work record. However, the tradition of stamps in work records remains, and, for greater peace of mind, it is advisable to still mark work books with a stamp.
  2. The transition to electronic work books is planned only by 2021.
  3. A stamp will be needed if the individual entrepreneur issues waybills, receipts cash orders(they confirm the arrival of cash at the cash desk). Expense cash orders do not need to be printed.
  4. The need for printing will arise if you have to work with sales receipts, invoices and other strict reporting forms. When an individual entrepreneur accepts payment, and at the same time he does not have cash register equipment, you need to put a stamp.
  5. A seal is often required to open a current account. This is not the rule of all banks, but many practice it. In addition, you cannot work with checkbooks without printing.
  6. A seal will be required if the individual entrepreneur participates in government orders. Without it, the quotation application will not be accepted.
  7. If the individual entrepreneur is going to work with large companies, both private and public, there may also be a need for printing. A large customer or partner takes IP with a seal more seriously.

If an individual entrepreneur does not have a seal, he must take into account that counterparties may require a special letter from him about its absence. This letter is drawn up in free form and must contain the full name, INN, OGRNIP and signature of the individual entrepreneur.

And one more thing: if you decide to use a seal, you must remember that in this case it will need to be placed everywhere. Either you work without a seal and certify everything with a signature, or you confirm everything with a seal.

What kind of seal should an individual entrepreneur have: basic requirements

There are no special printing requirements for individual entrepreneurs. The seal sample must contain the following information:

  • location of the entrepreneur;
  • organizational and legal form (IP);
  • TIN, registration number, specified in the certificate of state registration (OGRNIP).

Both the full name and the name (logo) of the company can be placed in the center of the seal.

You can choose the shape at your discretion: round, square or rectangular. Size - 38-42 mm (diameter for round printing or length of sides for triangular) and 35-50 mm, as well as 70-100 mm (length of sides for rectangular).

Do I need to register the seal?

There is no need to inform government agencies whether you work with or without a seal. But you can notify the tax office about the presence of the stamp. This is done in case litigation: for example, if documents with a fake seal are found.

You can send a notification to the tax office yourself or by turning to specialists for help. It is convenient to delegate all actions related to the registration of a seal to someone else. to an individual, and an outsourcing company, for example, to service experts. They will take care of communication with government agencies, relieving you of the need to personally visit the Federal Tax Service, and, if necessary, will take over all accounting reporting.

You can register a seal with the tax office (to do this, you need to write a request, since the tax office does not keep a register of seals), with the Chamber of Commerce and Industry, or with the manufacturer's register.

In Belarus and Kazakhstan it is mandatory to register the seal with the Department of Internal Affairs; in Russia this is done only at the request of the entrepreneur.

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For individual entrepreneurs never prescribed mandatory use of seal. The decision whether to use a print in an activity or not is made an individual doing business independently. Even for organizations and companies (legal entities) in 2015, abolition of the mandatory use of a seal imprint on documents.

In 2018, no changes were introduced in this regard. However, if the entrepreneur has registered the seal, it is no longer possible to cancel the decision. Although printing is not a mandatory attribute professional activity entrepreneurs, many events economic life are certified in this way.

Legislative acts

The legal basis for the activities of individual entrepreneurs is established Civil Code RF. However, in the article devoted to the activities of individual entrepreneurs, the mandatory use of a seal is not mentioned.

In addition to the Civil Code of the Russian Federation, the activities of citizens leading entrepreneurial activity, regulated by No. 129-FZ of 08.08.2001 “On state registration of legal entities and individual entrepreneurs”. But this document does not oblige citizens to use a seal impression.

The procedure for registering a seal is carried out in tax authority at the place of registration of the individual entrepreneur. To do this you should submit following documents:

  1. Identity document of a businessman.
  2. Statement.
  3. Document confirming registration as an entrepreneur (OGRNIP).
  4. Seal impression.

When registering a seal for a businessman, a registry case, which will reflect all subsequent changes, and the seal will be assigned a serial number.

In practice, cases of lost or stolen seals often occur. In this case, you should immediately notify law enforcement agencies and only after that you can order a duplicate print. Thus, in the event of illegal actions carried out by the kidnappers, you will relieve yourself of the need to answer for this in court.

Pros and cons

Undoubtedly, when producing a seal, an individual entrepreneur incurs some costs.

Since the presence of a seal is not prerequisite to carry out activities in most cases, can be distinguished as advantages, so flaws its use. This will allow businessmen to decide whether to use the seal or not.

TO positive aspects can be attributed:

  • additional protection of documents from copying, because it is much more difficult to forge a document certified by a seal than one that only has the signature of the manager;
  • presence of trust from the outside major representatives business.

Every entrepreneur cherishes the dream of developing his company and territorial expansion. If you have to do business with major business players, you should take care of your credibility. The presence of a seal on the documents of an individual entrepreneur inspires confidence among counterparties.

TO disadvantages of using Seal imprint in the activities of the entrepreneur can include the costs incurred for the production of the seal, although they are small.

Obviously, there are still more advantages than disadvantages, so most individual entrepreneurs use a seal imprint in their activities.

Logo use

The law does not establish any specific requirements for the image of the seal. However, in most cases, it contains the following information:

  • logo;
  • OGRNIP;
  • city ​​of operation;

Despite the fact that there is a direct indication of the mandatory use of the seal by an individual entrepreneur Russian legislation is not provided, most businessmen still use printing in their activities. This reduces the risk of unauthorized use of the name to carry out fraudulent activities, and also allows you to look more respectable in the eyes of counterparties.

In any case, the decision to use a seal imprint is made by each entrepreneur on a voluntary basis.

More more information about the seal of an individual entrepreneur is in this video.

Many entrepreneurs at the beginning of their activities wonder whether they can work without a seal. The answer to this question is not as simple as it might seem even to a person who has an idea of ​​the legal intricacies of doing business.

Before moving on to reasoned answers, we suggest you understand why an entrepreneur might need this sign.

Why does an entrepreneur need a seal?

So, this tool may be needed:

  • To open a bank account. Unfortunately, the procedure for opening a current account for an individual entrepreneur does not provide for the absence of a seal. As in the case of an organization, you will have to issue a card with a sample signature and seal. You will need it in the future when withdrawing cash. cash using a checkbook, as well as in some other specific cases, for example, when opening a currency transaction transaction passport.
  • To sign contracts with some companies for which the issue of the presence of a seal in the contract is fundamental. Making a requirement for its presence may be dictated by the security policy of the enterprise, and if you refuse to comply with this condition, the organization may simply refuse to sign an agreement with you.
  • To provide strict reporting documents in the form established by law, for example, a strict reporting form when working without a cash register. This requirement is clearly described in the law, so ignoring it means asking for fines.

General information about such stamps is given in the following video:

Is it possible to work without it?

Answer - yes, you can. There is no indication in the legislation that an entrepreneur must have a seal. In addition, the letter of the Federal Tax Service No. 28-10/1523 9 dated February 28, 2006 directly states that the state does not oblige individual entrepreneurs to do this. So, if you want to work, you can do it without printing, for example in the case of trading using cash register systems. However, very often, when expanding the scope of activity and solving new problems, the need to use it still arises. From the previously listed working situations, it clearly follows that you will have to use it if you have a current account. The same applies to large companies that may be your clients or consumers of goods and services.

Believe me, there will always be a more accommodating competitor to take your place, and the organization will simply choose him over you, instead of listening to calls for justice.

Ordinary buyers, for example, may also react with misunderstanding to the lack of a stamp on a receipt, since in their understanding ordinary people the seal is a guarantee of legality. It is much easier to put it in a document than to explain to everyone that “laws change, and now is a different time.”

If you prudently decide that it is better to make it yourself, then we hasten to please you - it will cost very little. A simple plastic product costs from 300 rubles depending on the region. If you have to work with a large number of documents, then it is best to order mechanical equipment for the stamp; it is much more convenient, although it costs a little more, from 900 rubles. And for lovers of serious decisions, in order to support their status, you can order premium category equipment made from expensive material and with an unlimited cost limit. This is a matter of taste and capabilities of the entrepreneur.

What can be shown on the seal?

Almost anything. There are only a few special requirements for stamps; they must be:

  • Full name IP;
  • the phrase “individual entrepreneur”;
  • his OGRNIP.

Otherwise, your imagination can work in any direction, choose any image, text, shape and whatever comes to your mind, it’s a matter of taste and your business ethics.

You can order the production of a stamp from any of the many companies offering this service. Upon receipt of the finished product, you will need to present your passport and individual entrepreneur registration certificate. This requirement is completely legal, since it excludes the possibility of ordering the seal of an organization or individual entrepreneur by persons who have nothing to do with them and can use them in illegal fraud.

Once again we can summarize: it is not necessary for an entrepreneur to have a seal, but in his activities he may encounter a situation where he will need it. In addition, the presence of a stamp will further protect your documents from forgery or other unwanted actions. Manufacturing will not take much time and money and certain situations will help you save much more, and also save you unnecessary questions and wasted sanity when explaining with clients and partners.

The presence of a seal for an individual entrepreneur is regulated by the legislation of the Russian Federation and the requirements of commercial organizations.

A private entrepreneur has the right to refuse a seal, but in some situations it is necessary. What difficulties might an individual entrepreneur encounter in its absence and is it necessary to produce it?

What does the law say about this?

Art. 23 of the Civil Code of the Russian Federation allows any citizen of Russia to organize and engage in private business activities.

In all rights and obligations, an individual entrepreneur is equal to a legal entity. The activities of entrepreneurs are regulated by the same laws as commercial organizations. These norms are prescribed in paragraph 3 of Art. 23 and apply to all private entrepreneurs.

Is it necessary?

According to legal documents, an individual entrepreneur may not have a seal. If this requirement is mandatory for a legal entity and is specified in the relevant laws, then the individual entrepreneur has the right to refuse to manufacture it.

Law No. 129-FZ states that a seal is not required for state registration of a private entrepreneur. However, there are cases when it is necessary.

For example, entrepreneurs who pay for UD (the so-called “imputation”) and provide services to the population should use cash register equipment. In its absence, printing on SSR (strict reporting forms) becomes mandatory.

Do I need to register the seal with the tax office?

If an individual entrepreneur decides to make a seal, then he just needs to contact the organization that produces it.

After receiving it, the owner is not required to register it with the tax or other government agency, and also present them with its sketch and permitting documents. The entrepreneur makes all decisions related to printing (production, replacement, destruction) independently and does not report to anyone.

How much does it cost?

To produce a seal, an individual entrepreneur contacts any organization that provides such services.

Its cost can be from 300 to 400 rubles.

The price depends on the material from which it is made (plastic or rubber). A private entrepreneur can choose a seal of any shape: square or round.

Making a seal with a coat of arms Russian Federation, district, city requires special permission. Its cost varies between 3 -3.5 thousand rubles. The use of special symbols (including prohibited ones) can lead to high fines in relation to individual entrepreneurs.

What documents are required?

When contacting a printing organization, an individual entrepreneur should prepare the following documents:

  • OGRN – main state registration number;
  • EGRIP - single state register individual entrepreneurs;
  • Notification from Rosstat;
  • Passport, main page and registration;

It is enough to provide copies of the listed documents.

Video about IP printing

What are the requirements for its design?

The company’s employees offer various designs of seals; individual entrepreneurs just need to choose the option they like. The legislation does not specify clear requirements for the information that should be on the product. A private entrepreneur has the right to add any data.

Standard seals contain the following information:

  1. The name of the organizational and legal form is an individual entrepreneur or individual entrepreneur.
  2. Initials of a private entrepreneur, according to the constituent documents.
  3. OGRN.
  4. IP location.

Additionally, you can indicate your tax identification number, checkpoint, logo or trademark.

Is a seal needed for an individual entrepreneur and why?

A private entrepreneur can conduct business without using a seal. In practice, one can observe that it is necessary, especially if a private entrepreneur intends to take the business to a high level.

To open a current account

Creating an individual entrepreneur means not only state registration. Every entrepreneur must open a current account.

Often, a bank requires a seal to enter into an agreement with an individual entrepreneur. This is due to the internal rules of the bank and is not subject to change. You can, of course, choose another bank, but perhaps the conditions there will be worse, and it will be easier to get a seal.

On documents

When concluding contracts with commercial organizations Often there is a requirement from the partner to confirm the signature with a seal. The law does not prohibit such actions by legal entities, and they, in turn, are protected.

There are documents that require a mandatory stamp: a double warehouse receipt and pledge agreement.

When providing transport services the entrepreneur is also obliged to put it on waybills. Without a seal, it will be impossible to write off fuel and lubricants using it.

In the work book

Photo: sample filling work book entrepreneur

For a private entrepreneur who plans to hire people, its presence is mandatory. Since the rule for drawing up a work book requires the stamp of the enterprise to be noted in it.

On the sales receipt

At the request of the client, the entrepreneur must issue a document confirming receipt of funds from the buyer.

A sales receipt has no legal force without a seal. Also, in its activities, an individual entrepreneur may refuse to use cash register equipment. In this case, strict reporting forms are used, which must be stamped.

Clear benefits

The presence of a seal adds status to an individual entrepreneur and can serve:

  • Additional protection. Using a seal reduces the chances of document forgery.
  • Gives solidity. A private entrepreneur can count on concluding deals with large companies if they have a seal.
  • The likelihood of refusal from partners is reduced. Many banks and legal entities require the entrepreneur to have a seal.

There are also reverse side question.

After its registration, the private entrepreneur will have to put it on all documents.

When concluding any transaction, you must have the stamp with you. Also, the disadvantages include additional costs; frequent use of the product leads to breakage of the ink pad and its subsequent replacement - on average once a year. Although the amounts here are insignificant, they will not cause much damage.

According to the laws of the Russian Federation, no one can force you to issue an ID stamp. But its presence greatly simplifies relationships with partners and is mandatory when conducting business.