Do I need a checking account for a sole proprietorship?

Question

Freelance

Created a topic Which bank should a freelancer in the Russian Federation with an individual entrepreneur choose to open a settlement account? , as the answers were received, a question arose. Does an IP programmer need a current account at all?
Who knows in what cases it is necessary and a card account is not an analogue?
PS: Comrade Sergey Goryachev put everything on the shelves. Apparently without rs can not do. Thanks to everyone for participating in the discussion.

Answer 1

Let's go in order.
1. An individual entrepreneur may not have a current account. But then you will have to start a cash register so that you have BSOs (strict reporting forms) that you can issue to customers. A sales receipt with a seal is not a BSO.
2. If you have a cash account, then you don’t have to start a cash register. You accept non-cash payments from clients (if the client is a legal entity, then he pays through his RS, if the client is a legal entity, then he pays at any bank according to the receipt.
In terms of reporting, the second option is more reliable and accurate, at the end of the year they calculated income, printed out a declaration and handed it in. Everything according to statements from a bank that the tax office can easily check.
I also want to note that without a RS, legal entity customers will be less willing to work with you, as this causes certain inconveniences for small companies where 1-2 people are responsible for accounting. In large ones, of course, it doesn’t matter, because such BSOs are constantly brought in and one is no longer afraid.
How did they offer to receive payment to the FL account, instead of the IP account. IP does not have a card account. The card account is opened only on the FL (with the exception of special cards for cash withdrawal, which are opened by the bank to the RS).
It turns out that it’s better and more convenient for you to still start a PC) This is, in a nutshell.

Answer 2

I will answer Dmitry, who wrote above.
In the proof there is not a word about the fact that it is impossible to accept money for individual entrepreneurs to the account of an individual. It says that you can do this, but at your own peril and risk. Risk, for example, blocking of accounts in case of non-payment of taxes, but this is solved by opening a separate account and it is this account that should be reported to the tax office. There is only a mention that banks do not allow this with their internal rules, and below it is written that these rules are not law and there will be nothing for not complying with them.
Quote: "Of course, the Instruction of the Central Bank for an entrepreneur is not a law, and the legislation does not provide for any liability for the use of a current account for other purposes.
More details at Pravoved.RU: https://pravoved.ru/question/310866/ "
So use the account of an individual as an individual entrepreneur without problems. Save a lot of money.
The tax authorities will not have any claims, verified by 4 years of experience. And there are many banks, you can always change.
And of course, for all transfers to individual entrepreneurs, open a separate account so that all documents to the tax office can be submitted from this account. If your friend transfers the debt that he took for beer =), to this account (open for individual entrepreneurs) as an individual to an individual, then this will also be taxed, bother proving that this is not payment for work.
In short, you always need to keep track of the accounts, so that everything would be fine later. And what is written in the bank form when opening an account, the tax does not care at all.

Answer 3

receiving non-cash money transfers SP to the account of an individual is not legal.
proof https://pravoved.ru/question/310866

Answer 4

The tax office happily registers an individual entrepreneur without specifying accounts, a pension accepts payments without an account, tax returns are also accepted without problems without rs. Hence the conclusion: RS is not required.

Answer 5

An entrepreneur does not have to have a current account, tax and other state. authorities do not require it. You may need a current account only for settlements with suppliers or buyers. Based on their activities, everyone decides whether he needs it or not. A card account opened for an individual is not an analogue.

Answer 6

The current account of an individual is intended for settlement transactions performed by him for personal purposes and cannot be used for settlements related to business activities. This is stated in the letter of the Federal Tax Service of Russia dated March 6, 2013 No. ED-3-3 / [email protected]
Also, if an individual entrepreneur uses his personal account for settlements in entrepreneurial activities, he is obliged to report this to the tax authority (clause 1, clause 2, article 23 of the Tax Code of the Russian Federation).