The best age to start a business in Russia. At what age can you open a sole proprietorship At what age can you open your own business

A citizen from the moment of birth until his death has legal capacity, that is, the ability to have civil rights and take on responsibilities. The content of legal capacity includes the right to exercise entrepreneurial activity(Article 18 of the Civil Code of the Russian Federation).

Can a person from birth engage in entrepreneurial activity? Of course not. From birth to 18 years of age, that is, until his majority, a citizen is incapacitated, that is, he cannot acquire and exercise his civil rights, create civil duties for himself and fulfill them.

For minors under the age of 14, almost all transactions are made on their behalf by parents, adoptive parents and guardians (Article 28 of the Civil Code of the Russian Federation). They also bear property liability for the transactions of a minor citizen and for the harm caused by the child. A child can only manage pocket money, make small household transactions and gratuitous transactions aimed at obtaining benefits.

Thus, a citizen can engage in entrepreneurial activities from the age of 18, from the moment of acquiring full legal capacity. However, there is an exception here. A minor (under the age of 18) acquires full legal capacity from the moment of marriage. Article 13 of the Family Code of the Russian Federation sets the marriageable age at 18, but if good reasons allowed to marry persons over 16 years of age. Consequently, a 16-year-old teenager who has entered into marriage becomes fully capable.

In addition, a minor who has reached the age of 16 may be declared fully capable if he:

  • works on employment contract, including under contract;
  • is engaged in entrepreneurial activities.

A 16-year-old teenager is declared fully capable (emancipation) is made:

  • by decision of the guardianship and guardianship authorities with the consent of both parents (adoptive parents, guardian);
  • by a court decision, if the parents do not give their consent to the recognition of the teenager as fully capable.

From the age of 14 to 18, the child has the right to independently:

  • make small everyday transactions that do not require notarization and state registration;
  • dispose of their earnings, scholarships and other income;
  • exercise the rights of the author of a work of science, literature or art, invention, etc.;
  • make deposits in credit institutions and dispose of them.

He can make all other transactions with the written consent of the parents, adoptive parents or trustees. From the age of 14, the child already independently carries liability for the transactions he makes.

Thus, on the basis of the written consent of the parents, certified by a notary, a teenager can be engaged in individual entrepreneurial activity from the age of 14.

In law Russian Federation Entrepreneurial activity has the right to engage in any citizen of the country who is capable, has reached the age of majority and does not have active injunctions on transactions of any level.

But in order to start running your own business, you do not need to wait for the age of majority, because according to Article 27 of the Civil Code of the Russian Federation, a citizen of the country who has reached the age of 16 has the right to work, and therefore manage a business, but with the consent of guardians or parents.

In some regions of our country, it is possible to carry out labor activity earlier - already at the age of 14. Consider the nuances of obtaining an IP and the features of doing business before reaching the age of majority.

Civil capacity

In accordance with the Civil Code of the Russian Federation, a citizen of the country is capable after reaching the age of majority. After the age of 18, any citizen has the right to conduct entrepreneurial activities, including jointly with other adult citizens of the country.

To obtain an IP at the age of majority, it is necessary to personally submit certain documentation to the tax authorities. Here is a list of documents required for:

  1. Photocopies of all pages of the passport and its original.
  2. Application for .
  3. Copy and original TIN.
  4. Receipt of payment of state duty.
  5. Application for inclusion in the simplified taxation system.

To obtain an IP, you must be registered and live at the address where the individual enterprise will be registered.

You can get all the documents for IP in a week. If you do not visit the IFTS office, then all documentation will be sent to the post office at the address of residence, which is indicated in the passport.

Features of registration for foreigners and stateless persons

A citizen of any state, according to the Civil Code of the Russian Federation, who has reached the age of 18, has the right to open an individual enterprise in our country. To do this, he must have full capacity and provide all required documents to the nearest tax authority to your place of residence.

Foreigners can engage in entrepreneurial activities without restrictions, with the same rights as citizens of our country.

V individual cases it is necessary to confirm their legal capacity or provide a court decision on emancipation. At the same time, it is very important to be registered on the territory of the Russian Federation and live at the specified address. Otherwise, a foreign citizen will be denied in obtaining documentation for an individual enterprise.

Emancipation and entrepreneurship

A minor citizen who has reached the age of 14 has partial legal capacity, due to which, in accordance with the Civil Code of the Russian Federation, he has the right to commit the next kind of deal:

  1. The use of personal money and scholarships is at your discretion.
  2. Registration of copyrights for all types of works of art, various inventions and discoveries.
  3. Making various kinds of household transactions, without personal gain, with the written permission of the guardians or parents.
  4. After reaching the age of 16, the right to join the cooperative.
  5. Ownership of own deposit in any bank.

At the request of the parents or guardian, the legal capacity of a young citizen can be both limited and expanded with written permission.

The emancipation of a 16-year-old teenager can occur not only after the consent of the parents, but also if he signs a contract or agreement with the company arranging him a job, as well as marriage.

If a teenager gets a job at an enterprise at the age of 16 under a contract, then from the date of signing the contract, he becomes fully capable and can open his own individual entrepreneur. If the teenager needed parental consent to open an individual enterprise, then he will also need to confirm all types of transactions with the permission of his parents or guardians.

Conducting business until adulthood

In order to obtain an individual entrepreneur under the age of 18, it is necessary, in addition to the above-mentioned documents, to submit to the tax authorities the following documentation:

  • an official decision of the judicial authority on the legal capacity of a minor citizen of the Russian Federation;
  • in case of emancipation after marriage, a marriage registration certificate and its photocopy will be required;
  • written permission for the emancipation of parents or guardians.

If parents do not want to give permission to open their own IP, this issue can be resolved in court. It should be understood that after opening an individual enterprise, you will be liable in accordance with the Civil and Tax Codes of the Russian Federation.

Restrictions

Almost everyone over the age of 18 can open their own individual enterprise in Russia: citizens of our country, foreign citizens, stateless people. But the Civil Code of the Russian Federation mentions certain restrictions:

  1. Employees of state and municipal institutions do not have the right to open their own IP.
  2. Military personnel of all categories, ranks, ranks do not have the opportunity to open IP.
  3. Individuals with limited legal capacity also cannot apply.
  4. Citizens of the country who are registered in narcological dispensaries do not have the right to open their own IP.
  5. Foreigners without registration on the territory of the Russian Federation will not be able to issue an IP.

Age value

The minimum age at which you can get the opportunity to open an IP is 14 years. In this case, it is necessary to issue a notary certification of the written consent of the parents, and also, together with the permission, submit all the necessary documentation to the tax authorities.

In this case, after 5 working days, you must again visit the tax office and receive the finished individual entrepreneur in your hands, or wait until the documents arrive at the mailbox at the registration address.

Upon reaching the age of 16, to open your own individual entrepreneur, instead of the permission of guardians or parents, you can use in the form of confirmation of the emancipation of a citizen of the Russian Federation marriage certificate or agreement to start official work in company. May also be suitable for recognition of legal capacity judicial opinion.

Upon reaching the age of majority, no permits for emancipation are required, because in this case the citizen automatically becomes capable.

What to open - LLC or IP

In order to decide what to open - - you need to study all nuances, disadvantages and advantages these forms of doing business. It should be understood that when you open an LLC, you risk more, tax fees also increase. But you will have a higher status in the economic environment, which will open up a number of opportunities.

In case of non-payment of taxes by the Company with limited liability there are risks of being criminally punished, for tax evasion in the case of individual entrepreneurs, the punishment will be only administrative.

The advantage of an individual enterprise is the possibility of opening it even in the presence of official work. In the case of an LLC, this is not possible. For a novice businessman, it is very important to have a financial cushion with which you can realize your ideas.

How old can you open an individual entrepreneur or LLC - in this video.

To qualify as a sole proprietorship, the following conditions must be met:

  • The presence of the status of full legal capacity;
  • reaching the age of majority;
  • The absence of judicial bans on the activities of the future IP.

According to paragraph 1 of Art. 21 of the Civil Code of the Russian Federation, a teenager receives the status of a capable person from the moment of his majority, that is, from the age of 18. There may be exceptions. We are talking about emancipation, which we will talk about later.

Documents for opening an IP

If you decide to open an IP after reaching the age of 18, then you do not need to confirm your legal capacity.

You just need to submit a package of documents to the tax service:

  1. Original passport of a citizen of the Russian Federation and a photocopy of the document;
  2. Application filled out by;
  3. Certificate - original and copy;
  4. A receipt confirming that you have paid the state fee;
  5. Application for the transition to by (if you are switching to the simplified tax system).

If you send documents by mail, then all copies must be certified by a notary. To open an IP, you must have a permanent place of residence. It is at this address that registration will be carried out in accordance with the procedure established by law.

After 3-5 working days, you can go to the tax office to receive papers for individual entrepreneurs. If for any reason you were unable to receive the documents in person, they will be sent to your address of permanent residence by the postal service.

At what age can a foreigner open a sole proprietorship

At what age can a non-resident of the Russian Federation register a business? For citizens of foreign countries, the same age limit for opening an individual entrepreneur applies, as for citizens of the Russian Federation. They become capable from the age of 18 and can draw up.

Emancipation and IP

According to the current legislation, a teenager at the age of 14 receives a passport. It is to persons from 14 to 17 years old that the term "incomplete legal capacity" is applied. They do not have full rights. And for citizens under the age of 14, the responsibility is fully borne by the persons responsible for them (parents, guardians, adoptive parents).

The issue of emancipation is considered by the legislation in Art. 27 GK. It states that at the age of 16-17, a citizen is no longer a minor. At this age, you may be considered capable. Let's consider in what cases.

types of emancipation.

You can obtain the status of full legal capacity based on the decision of the guardianship authority. If there is no written consent of the parents or guardians, then the issue is resolved in court.

The legislation distinguishes three types of emancipation:

  1. A person who has not reached the age of majority officially works under an employment contract;
  2. The teenager is engaged in entrepreneurial activity;
  3. A marriage is concluded.

Thus, it is possible to officially register your business in Russia, that is, open an individual entrepreneur, even at the age of 16, subject to the onset, in legal terms, of emancipation.

However, this just sounds theoretical. In fact, the guardianship authorities are rather reluctant to respond to requests (even at the request of the parents of the future IP) and rarely issue appropriate orders.

As you already understood, it is impossible to open an IP at the age of 14 in our country. But many people want it.

Documents confirming legal capacity.

So, a teenager of 16-17 years old, in order to apply for an IP, in addition to the above documents, must provide papers that confirm his legal capacity:

  • The decision of the guardian body or court in connection with employment under a contract or agreement;
  • Marriage certificate;
  • Permission from parents or guardians for a teenager to conduct entrepreneurial activities.

In addition to originals, copies of documents will be required.

Full legal capacity, if the parents did not give consent, can be proven by you in court. According to the law, the ability to exercise one's rights provides for the full responsibility of a young businessman both before the state and before creditors. He is responsible to these subjects economic activity their property, which can be recovered in court.

Benefits when opening a sole proprietorship

Future entrepreneurs are often concerned about the question of whether the state provides any benefits to citizens who open an IP? So, tax benefits in the Russian Federation in this case are not provided.

Only persons of the 1st group of disability and disabled children do not pay the state fee when registering their business. This advantage does not apply to other citizens.

However, start-up businessmen of all ages can still count on subsidies. You may be eligible for a duty exemption. To exercise this right and find out the conditions for subsidizing, contact the employment service.

Restrictions on registering an individual entrepreneur

As mentioned above, its citizens, foreigners and stateless persons can register an individual entrepreneur in the territory of our state.

However, the law highlights cases when opening a business is not possible:

  • The presence of the status of a military man, civil servant or employee of the municipal service;
  • Confirmed information about incapacity;
  • Staying registered in a drug dispensary;
  • Foreigners or stateless persons not registered on the territory of the Russian Federation.

Until what age can I open an IP

The legislation does not establish an upper age limit for registering an individual entrepreneur. .

Conclusion

Nowadays, determined and ambitious young people do not want to work for someone else. They prefer to realize their talents through opening their own business.

However, the job involves additional responsibility, hence the question of age restrictions arises. As you can see, the registration of an individual entrepreneur in Russia does not put individuals in a strict age limit, but only limits them by the presence of legal capacity.

The Civil Code (Civil Code of the Russian Federation) precisely determines from how many years it is possible to open an individual entrepreneur or other enterprise for entrepreneurship. For this, concepts such as legal capacity and legal capacity are used, various age criteria are taken into account.

From the moment of birth until the very end of life, each person is the bearer of any rights and obligations, that is, he has legal capacity (Articles 17, 18 of the Civil Code of the Russian Federation). One of these rights of a citizen is to carry out entrepreneurial activities, to make transactions, to dispose of property, that is, to be an entrepreneur.

Civil capacity and IP

In accordance with the Civil Code of the Russian Federation, the full legal capacity of a citizen comes from the age of majority. This is the age of eighteen (clause 1, article 21 of the Civil Code of the Russian Federation).

If a citizen is not limited in his legal capacity by a court decision, then from the age of 18 he can conduct entrepreneurial activities alone or together with other capable citizens.

The legal capacity of our citizens can only be reduced by a court decision or in accordance with the law. Even if in any transaction there is a voluntary restriction of legal capacity, then such transactions are recognized as void (invalid).

To open an IP after 18 years, there is no need to somehow confirm your ability, it is enough to personally submit the following documents to the tax authority (IFTS):

  • passport and photocopies of all its sheets;
  • a completed application form R21001;
  • TIN certificate (original and copy);
  • receipt of payment of state duty;
  • application for a simplified taxation system.

If the documents are submitted through a representative, then he needs to notarize a power of attorney and certify all copies and signatures. You also need to certify all documents if they are sent by mail. To open an individual entrepreneur, a citizen must have a permanent place of residence, and the enterprise will be registered at this address.

After 5 working days, you need to visit the IFTS and receive documents for an individual entrepreneur, then you can do your own business. If the documents are not received in person on time, the tax office will send them by mail to the address of the applicant's residence.

Foreign citizens and stateless persons can also register their IP and, accordingly, also have legal capacity from the age of 18 in accordance with the Civil Code of the Russian Federation. They can engage in such activities with the same rights.

The Civil Code of the Russian Federation considers three ages of young citizens. These are 14, 16 and 18 years old. It is important to determine at what age a teenager has the right not so much to engage in entrepreneurial activity as to obtain the legal right to register his IP.

Emancipation and entrepreneurship

Minor citizens from 14 to 18 years old have incomplete legal capacity and can personally make various transactions (clause 2 of article 26 of the Civil Code of the Russian Federation):

  • use at your own discretion a scholarship, personal money;
  • be the author of various works of art, inventions, discoveries and other intellectual achievements;
  • make transactions at home and without profit, profitable transactions can be concluded with the written permission of the parents;
  • upon reaching the age of 16, you can become a member of the cooperative;
  • be a depositor in a bank.

But parents or guardians can deprive minor citizens of legal capacity or limit it. Adolescents from the age of 14 can engage in entrepreneurial activities, make transactions, bear responsibility for them, but with the consent of their parents. A teenager will be able to open an IP only from the age of 16 and under certain circumstances.

Upon reaching the age of 16, citizens can become fully capable (emancipation) in the following cases:

  • a teenager works under a contract or contract;
  • marriage;
  • with the consent (permission) of the parents.

A young person, for example, can work in an enterprise as fixed-term contract(contract), and labor. Such work, confirmed by the contract, is the basis for emancipation.

This allows a young person under 18 years of age to obtain full legal capacity and the opportunity to open (register) an individual entrepreneur. If such an individual entrepreneur has registered his business with the consent of his parents, he will have to ask their permission for each transaction conducted within the IP.

To register an individual entrepreneur, a minor teenager will need, in addition to those mentioned, to submit one of the documents confirming legal capacity:

  • decision of the court or guardianship on full legal capacity in connection with work under an agreement or contract and a copy thereof;
  • marriage registration certificate with a copy;
  • the permission of his parents, guardian or custodian, if one or both parents are absent.

In case of disagreement of the parents who consider the teenager not fully capable, full legal capacity can be proved in court at the request of the teenager or the guardianship authority. Full legal capacity implies the maximum responsibility of the young individual entrepreneur before the state and creditors. According to the law, an individual entrepreneur is liable to them with all his property of an individual, which can be levied in court.

For minors under the age of 14, almost all transactions are made on their behalf by parents, adoptive parents and guardians (art.

28 of the Civil Code of the Russian Federation). They also bear property liability for the transactions of a minor citizen and for the harm caused by the child. A child can only manage pocket money, make small household transactions and gratuitous transactions aimed at obtaining benefits. Thus, a citizen can engage in entrepreneurial activities from the age of 18, from the moment of acquiring full legal capacity.

In some cases, it is necessary to confirm one's legal capacity or provide a court decision on emancipation.

At the same time, it is very important to be registered on the territory of the Russian Federation and live at the specified address.

Otherwise, a foreign citizen will be denied in obtaining documentation for an individual enterprise.

The use of personal money and scholarships is at your discretion.

At what age can citizens of the Russian Federation open an IP?

It is these opportunities that are called entrepreneurial activity.

It is generally believed that a citizen can open an IP with full legal capacity. This concept defines the presence of full responsibility for the actions taken. The Civil Code of the Russian Federation clearly regulates that full legal capacity comes with reaching the age of majority.

The judiciary may reduce the possibilities of such individuals, but for very good reasons.

At what age can you open a sole proprietorship

This is evidenced by Art. 27 of the Civil Code of the Russian Federation: a minor whose age has reached 16 years old can be recognized as absolutely capable if he is labor activity, or if the parents / guardians agree to the opening of an individual entrepreneur.

The guardianship authorities or the court can carry out the emancipation procedure (declaring a minor fully capable).

In the first case, the consent of both parents/guardians will be required.

At what age can you get the status of an individual entrepreneur?

A child can only manage pocket money, make small household transactions and gratuitous transactions aimed at obtaining benefits.

Thus, a citizen can engage in entrepreneurial activities from the age of 18, from the moment of acquiring full legal capacity. However, there is an exception here. A minor (under the age of 18) acquires full legal capacity from the moment of marriage.

But there are exceptions to this rule as well. For example, the family code also provides that you can get married after a citizen turns 18 years old.

But in some cases, when he provides good and convincing reasons, he can marry from the age of 16. Moreover, after registration of marriage, such a citizen is recognized as fully capable.

And this, as we already know, means that now he can open an IP on his own. And that's not all the concessions for minors.

At what age can citizens open an IP?

If the documents are submitted through a representative, then he needs to notarize a power of attorney and certify all copies and signatures.

You also need to certify all documents if they are sent by mail. To open an individual entrepreneur, a citizen must have a permanent place of residence, and the enterprise will be registered at this address.

After 5 working days, you need to visit the IFTS and receive documents for an individual entrepreneur, then you can do your own business.

It follows from this that a minor who has reached the age of 14 can become an individual entrepreneur. However, there will be many problems, a minor individual entrepreneur will have to make each transaction with the written consent or with the subsequent approval of a legal representative.

It is unlikely that counterparties will like it, and it may scare it away.

2. In the case when the law allows marriage before reaching the age of eighteen, a citizen who has not reached the age of eighteen acquires legal capacity in full from the time of entering into marriage.

At what age is it possible to register an IP

However, an incomplete study of information can lead to the appearance of an erroneous opinion that in order to open an individual entrepreneur, the age of the future entrepreneur must be at least 18 years old. And only the acquisition by a citizen of the status of "adult" gives the applicant full civil rights. In particular, this is stated in Article 21, par.

2 of the Civil Code of the Russian Federation on legal capacity. The difference between the registration of an individual entrepreneur by the forces of a partially capable citizen is the need to attach permission to register an individual entrepreneur to the main documents authorized bodies or responsible person.

Hello!

How old can you open an IP: main restrictions

As a general rule, opening an individual entrepreneur is possible only if there is full legal capacity that occurs when a citizen reaches the age of 18 years.

A citizen who has reached the age of 16 may be recognized as fully capable by decision of the guardianship and guardianship authorities (with the consent of both parents) or the court (if there is no parental consent), as well as in the event of marriage.

A minor under the age of 16 has the right to make transactions and engage in entrepreneurial activities only with the written consent of both parents, certified by a notary.

Considering the foregoing, registration of a citizen as an individual entrepreneur in Russia is possible from the age of 14, provided that both parents (guardian or trustee) have given their written consent.

At the same time, it should be noted that in currently the question of the possibility of opening an individual entrepreneur from the age of 14 is controversial, and in a number of inspections in the registration of citizens under the age of 16 years old, they may be refused, even if there is parental consent to open an individual entrepreneur.

This is due to the fact that Article 27 of the Civil Code of the Russian Federation recognizes the possibility of emancipation (declaring fully capable) of a citizen only from the age of 16 years.

For citizens aged 16 to 18 years, registration as an individual entrepreneur is possible upon submission to the tax authority of the notarized consent of the parents (adoptive parents or guardian) to carry out entrepreneurial activities or a copy of the marriage certificate, or a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring an individual registered as an individual entrepreneur as fully capable.

Answers to frequently asked questions about registering an LLC

How to register an LLC yourself?

Your attention - Step-by-step instruction according to the procedure for registering an LLC

What are the costs of registering an LLC?

  • State duty - 4,000 rubles.
  • Payment for notarization of the form - 1,000 rubles.
  • Payment for a notarized power of attorney, if you submit through a representative - 700 rubles.
  • Legal address - from 2,000 rubles.
  • Printing - 700 rubles.
  • Opening a current account - from 1,000 rubles.

What documents are required to register an LLC?

Passport and TIN of the CEO and all founders.

What information is required to register an LLC?

  1. Full and abbreviated name of LLC in Russian, in foreign language- If you want to.
  2. Types of activity (we select codes, a description is required from you).
  3. The number of founders, the distribution of their shares in the authorized capital.

    From what age can you open an IP for a citizen of Russia and a foreigner

    Copies of Passport and TIN.

  4. Passport and TIN of the General Director.
  5. Contribution to the authorized capital, for example: laptop - brand, serial number.
  6. Legal address.

What will be issued in the tax office after the registration of an LLC?

  • Extract from the Unified State Register of Legal Entities (Single State Register legal entities)
  • Data entry sheet in the Unified State Register of Legal Entities
  • TIN ( An identification number taxpayer)
  • OGRN (Main state registration number)
  • Notification from statistical authorities (Petrostat)
  • Notifications from off-budget funds (PFR, FSS)
  • Constituent documents: Charter, orders, memorandum of association, decisions on creation.

Is it possible to indicate as a legal address the address of residence of the general director?

Yes, the address of the “location of the Company” is determined by the location of the permanent executive body(Head) and may coincide with the registration of the General Director.

Is it possible to expedite the registration of an LLC?

No, review period tax office documents is the same for all - 6 days.

Who should go to a notary?

Since 2014, all founders have been going to the notary.

Do I need to register somewhere else after receiving documents from the tax office?

Registration is carried out on a one-stop basis. MIFTS itself must register you with the FIU, FSS and Petrostat. In practice, it happens that upon receipt of documents at the tax office, you may not be given notices from the funds, or they may be sent by mail, in which case you must register yourself.

Will the state fee be returned in case of refusal?

No, the state fee is not refundable in case of refusal of registration.

Can one person be both CEO and founder?

Yes, one person can be CEO and founder.

Can one person act as a founder in several LLCs?

Yes, one person can act as a founder in several LLCs.

How old do you have to be to become a CEO or founder?

Any citizen of our country who is fully capable, that is, who has reached the age of majority or an emancipated minor from the age of 16, can become a general director or founder.

Legal services / IP registration

Registration of an individual entrepreneur

If you decide to register as an individual entrepreneur, then from January 2006 you must personally submit and receive the documents required for registration with the tax office.
Also, a complete package of documents can be sent by mail, in which case a certificate of registration will be sent to your home address.

We will help you competently prepare a package of documents for registration of IP.
The cost of the document preparation service is 1500 rubles.
Additionally, you can order a print from us - 500 rubles.

At your request, we provide a full range of services for the registration of individual entrepreneurs.

Required documents:
The passport
TIN, if any
IP registration is carried out at the place of permanent residence.
The registration period is 7-10 business days.
The cost of a complex of services for registering an individual entrepreneur is 3,400 rubles.
The range of services includes:

  • payment of state duty for state registration
  • preparation of a set of documents for state registration
  • production of one regular print
  • getting statistics codes
  • opening an account with a specific bank

The package of services does not include payment of notary fees! Registration in the funds is carried out by the tax office!

More:
1. Entrepreneurs activities
2. Differences between an entrepreneur and a legal entity
3. In what order are creditors' claims satisfied?
4. At what age can you get the status of an individual entrepreneur

1. Activities of entrepreneurs.
Independent activity of persons aimed at making a profit is called entrepreneurial. We list the main features of entrepreneurial activity, provided for in Article 2 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation).
1.

Entrepreneurial activity is carried out at your own peril and risk.
2. Persons engaged in entrepreneurial activities must be registered.
3. Profit in the course of entrepreneurial activity can be obtained from the use of property, the sale of goods, the performance of work or the provision of services.

Citizens of the Russian Federation have the right to engage in any entrepreneurial activity (Article 23 of the Civil Code of the Russian Federation). The exception is legally prohibited activities - the manufacture and sale of weapons, drugs, etc. (Decree of the President of the Russian Federation of February 22, 1992 No. 179). At the same time, they do not have to create an organization, that is, a legal entity. They can become individual entrepreneurs.

Individual entrepreneurs (hereinafter - IP) are individuals registered in in due course and engaged in entrepreneurial activities without forming a legal entity (hereinafter - PBOYuL), as well as private notaries, lawyers who have established law offices (clause 2, article 11 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation)).
A citizen acquires the status of an individual entrepreneur from the moment of state registration.
A citizen-entrepreneur carries out entrepreneurial activity on his own behalf and at his own risk. On his own behalf, he concludes business contracts, makes transactions with legal entities and individuals, as a result of which he intends to make a profit. In addition, he can act in the judiciary and is an independent tax payer. Therefore, the entrepreneur must register with tax authority as a taxpayer and pay all taxes and fees prescribed by law.
Even though IP is individual, he is considered as an equal participant in entrepreneurial activity.

Its activities are regulated by the same provisions of the Civil Code of the Russian Federation and the Tax Code of the Russian Federation that apply to legal entities. In other words, the activity of an individual entrepreneur is equated to the activity of legal entities that are commercial organizations. In economic relations, entrepreneurs act on the same grounds and with the same rights as legal entities.
If a citizen is engaged in entrepreneurial activity, but has not passed state registration as an individual entrepreneur, the rules established by the Tax Code of the Russian Federation will still apply to him. Consequently, all taxes that the entrepreneur must pay will be collected from him.
Starting an entrepreneurial activity as an individual entrepreneur, you can become a millionaire or lose all your property. In the event of an unsuccessful business, you will have to pay off everything that you own for debts, because the individual entrepreneur is liable for his obligations with all his property (Article 24 of the Civil Code of the Russian Federation).
The only exception is the property on which, according to the law, execution cannot be levied. This is the main difference between an individual entrepreneur and a legal entity.

2. Differences between an entrepreneur and a legal entity.
When registering a legal entity, the founders make contributions to the property of the organization on their behalf. It can be money, inventory or non-current assets. From that moment on, the property of a legal entity is accounted for separately from the property of the founders.
Let's assume that the organization has incurred losses. Creditors demand repayment of debts. Entity can settle with creditors only within the limits of its property: give away fixed assets, securities, goods, finished products etc. At the same time, the founder can sleep peacefully: it is impossible to take the personal property of the founders for debts, since the organization is liable for debts only with its separate property (Article 48 of the Civil Code of the Russian Federation).
If the individual entrepreneur is at a loss and cannot repay his debts to his creditors, then by a court decision he may be declared bankrupt. From the moment such a decision is made, the entrepreneur loses his status. To satisfy the requirements of creditors, an individual entrepreneur will have to pay for debts not only the property that he used in business. Collection for debts can be imposed on the cottage, and on the apartment, and on the car, and on the garage of a citizen. Individual entrepreneurs have to answer for their debts with all their property.

3. In what order are creditors' claims satisfied?
First of all, the claims of citizens to whom the entrepreneur is liable for causing harm to life or health, as well as claims for the recovery of alimony, are satisfied. Then the entrepreneur will have to settle accounts with employees by paying them wages and severance pay. Then creditors will receive their share, whose claims are secured by a pledge of property belonging to the individual entrepreneur. In the fourth stage, the debt on obligatory payments to the budget and off-budget funds will be repaid.

From what age can I register an IP

And lastly, the claims of all other creditors are satisfied.
Legal entities must have an independent balance sheet or estimate and be sure to keep accounting records. Unlike them, sole proprietorships only keep records of income and expenses to calculate taxes that should be paid to the budget.

4. At what age can one get the status of an individual entrepreneur?
A citizen from the moment of birth until his death has legal capacity, that is, the ability to have civil rights and bear obligations. The content of legal capacity also includes the right to engage in entrepreneurial activity (Article 18 of the Civil Code of the Russian Federation).
Can a person from birth engage in entrepreneurial activity? Of course not. From birth to 18 years of age, that is, until his majority, a citizen is incapacitated, that is, he cannot acquire and exercise his civil rights, create civil duties for himself and fulfill them.

In addition, a minor who has reached the age of 16 may be declared fully capable if he:

A 16-year-old teenager is declared fully capable (emancipation) is made:

From the age of 14 to 18, the child has the right to independently:

    From the age of 14 to 18, the child has the right to independently:
    make small household transactions that do not require notarization and state registration;
    dispose of their earnings, scholarships and other income;
    exercise the rights of the author of a work of science, literature or art, invention, etc.;
    make deposits in credit institutions and dispose of them.

    He can make all other transactions with the written consent of the parents, adoptive parents or trustees. From the age of 14, the child is already independently financially responsible for the transactions that he makes.

    For minors under the age of 14, almost all transactions are made on their behalf by parents, adoptive parents and guardians (Article 28 of the Civil Code of the Russian Federation). They also bear property liability for the transactions of a minor citizen and for the harm caused by the child. A child can only manage pocket money, make small household transactions and gratuitous transactions aimed at obtaining benefits.
    Thus, a citizen can engage in entrepreneurial activities from the age of 18, from the moment of acquiring full legal capacity. However, there is an exception here. A minor (under the age of 18) acquires full legal capacity from the moment of marriage. Article 13 of the Family Code of the Russian Federation sets the age of marriage at 18, but if there are valid reasons, persons over the age of 16 are allowed to marry. Consequently, a 16-year-old teenager who has entered into marriage becomes fully capable.

    In addition, a minor who has reached the age of 16 may be declared fully capable if he:
    works under an employment contract, including a contract;
    is engaged in entrepreneurial activities.

    A 16-year-old teenager is declared fully capable (emancipation) is made:
    by decision of the guardianship and guardianship authorities with the consent of both parents (adoptive parents, guardian);
    by a court decision, if the parents do not give their consent to the recognition of the teenager as fully capable.