Can an individual entrepreneur work without a seal - Bureau “Seals and Stamps”

Can an individual entrepreneur conduct business without a seal?

There is no legally approved ban on the work of individual entrepreneurs without a seal. Also, legal documents do not indicate the mandatory presence of this attribute. Here you need to be guided by the list of situations for which an imprint is required, as well as links to federal acts.

Working with clichés gives status

Legal basis

Conducting business activities is based on articles of the Civil Code of the Russian Federation and Federal Law No. 129 of 08.08.2001 “On Registration”. Civil legislation does not contain direct instructions that an individual entrepreneur must have a seal. There is documentary evidence that such an obligation is not provided. The basis for this is the text of the letter of the Federal Tax Service No. 28-10/15239 dated February 28, 2006 in Moscow. Entrepreneurs in the capital may well be guided by this document.

Most other federal laws have a clause on working with a print - if available.

Note! Therefore, at the moment, the individual entrepreneur has the legal right to refuse to make the stamp.

Do you need an IP seal?

By law, an individual entrepreneur is not required to have a seal. Legal entities are required to have a seal. That is, if you do not have a seal, this will not be a violation of the law. No one will hold you accountable for not having a seal. And you can legally sign various business documents without a seal. But at the same time, having this seal will save you from some inconveniences. For example, if you go to a bank to open a current account, it is unlikely that they will open it for you without this stamp. Moreover, the bank will tell you that they say that we know that an individual entrepreneur is not required to have a seal, but it’s just more convenient for us. Otherwise, you will have to call each other all the time and clarify whether you are working without a seal or simply forgot to put it on. About the same thing will happen with other business papers. In general, it’s better to make a stamp - it costs very little. Moreover, the seal of the individual entrepreneur then does not need to be registered anywhere, in any Ministry of Justice. Note: After producing the seal, the individual entrepreneur is obliged to use it in all other external business documents.

not necessary

Not necessary, but it’s better to do it, 100% what will be useful.

Not necessary, but better to do it. A question of a couple of hundred rubles.

printing is simply necessary... and don’t listen to incompetent upstarts…. and since you are asking such questions, you should read the literature on your line of work

What operations require printing?

Can an individual entrepreneur work without a seal without causing damage to himself? First, you should find out why a stamp is needed in commercial activities. So, in particular, it is required for the following:

• There is a special place for printing on the forms of primary and cash documents, declarations or invoices. A stamp is required on a cash receipt order, as stated in the Bank of the Russian Federation Directive No. 3210-U dated March 11, 2014. Federal Law No. 402-FZ dated December 6, 2011 does not contain any mention of a seal as a necessary requisite for a receipt order. It turns out that the individual entrepreneur is obliged to decide on filling out the forms himself.
• Working with a banking organization. It is impossible to open a current account or withdraw cash by check without a stamp. But some banks in the Russian Federation open an account for individual entrepreneurs even in the absence of this.
• Interaction with counterparties. Not every partner will agree to enter into an agreement with an individual entrepreneur without an official stamp.
• Filling out strict reporting documents. In 2020, this is only relevant for businessmen on the simplified tax system without employees in the service sector. In other cases, an individual entrepreneur can work without a seal. It is recommended to put a stamp on the sales receipt to avoid adding to the goods sold.
• Dismissal of an employee. Based on Government Decree No. 225 of April 16, 2003, entries in the work book must be certified by the employer’s seal. But according to the latest changes made to the details of unified documents (Order of the Ministry of Labor No. 588n dated October 31, 2016), in the absence of a seal, it is allowed to sign. The innovation is effective from November 27, 2016.

The following conclusion suggests itself: an individual entrepreneur will work without a seal in a limited manner.

Important! If he is interested in developing his business, then an official letter about the absence of a seal will help reduce risks. It is drawn up in free form and serves as confirmation of the legal force of all documents that the entrepreneur will sign.

Such a letter can serve as a guarantee of successful work with counterparties (sample)

Individual entrepreneur works without a seal: what you need to consider

A seal is a sign of distinction and confirmation of the authenticity of the document on which it is affixed. In recent business practice, stamps of various shapes and purposes were considered a prerequisite for the execution of documents. But in 2020, it is quite appropriate to ask the question: “Can an individual entrepreneur work without a seal in business?”

What does the law say about whether an individual entrepreneur needs a seal to conduct business? Unlike limited liability companies, such a duty has never been expressly stated for individuals.

But at the same time, regulations were in force that established situations when the seal must be used. For example, a special place for a stamp was provided in tax returns and many source documents. Imprints were required in cash orders and work books. Individual entrepreneurs without a seal could be refused to open a current account.

Gradually, these provisions changed, but even now individual entrepreneurs working without a seal must take into account that it is still needed in the following cases:

1. Upon dismissal of an employee. In accordance with Decree of the Government of the Russian Federation of April 16, 2003 N 225, upon dismissal of an employee, all entries made in his work book during his work are certified by the signature and seal of the employer. This Resolution does not make any exceptions for entrepreneurs. It is interesting that when registering a work book, the employer’s stamp is affixed to the title page only if it is used in circulation. That is, you can hire an employee without a seal, but you cannot fire him.
2. When registering a BSO. Strict printed reporting forms will soon become a thing of the past. From July 1, 2020, instead of them you will have to issue a cash receipt or BSO produced by an automated system. But for now, paper BSOs are in use, and without a seal they are invalid.
3. When issuing a cash receipt order. Directive of the Bank of Russia dated March 11, 2014 N 3210-U obliges a stamp (imprint) to be placed on it when registering a PKO.

What conclusion can be drawn from this? If an individual entrepreneur works on his own, does not draw up a BSO and a cash receipt order, then he can easily do without a seal. But, again, only on the condition that his transaction partner does not insist that the documents must be stamped.

Print function

So, we figured out whether an individual entrepreneur needs a seal, and in what cases it is mandatory. As for the printing function itself, at first glance it seems obvious. If a document bears the stamp of an entrepreneur, then there should be no doubt about who affixed it.

But the fact is that the use of a stamp for an individual entrepreneur does not at all prove that the transaction was made by the person whose TIN is indicated on the stamp. For example, the Resolution of the Eighth Arbitration Court of Appeal dated October 29, 2020 N 08AP-5755/2015 directly states that “a seal is not a way of identifying an individual conducting business activities.”

But in order to make a seal for an individual entrepreneur, you don’t even need to show the master a TIN certificate or a certificate of registration of an individual entrepreneur. In fact, cliche manufacturers who do not request supporting documents from the customer risk violating Article 327 of the Criminal Code of the Russian Federation. But that doesn't seem to stop anyone.

Documents and printing

How to sign documents if an individual entrepreneur works without a seal? We have already found out above that impressions and stamps are required only on some documents. But if you often enter into transactions with counterparties, it may turn out that some of them do not sign contracts without the stamps of both parties.

In addition, sometimes problems arise when issuing invoices. This is a primary document, which can be unified or developed by the entrepreneur himself, i.e. different form.

If the buyer requires an invoice from the entrepreneur in form N 1-T (approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78), then there is a special field “M.P.” for printing. You can, of course, argue with the counterparty, proving that an invoice without a stamp also confirms the fact of a business transaction. But if there are many such situations, it’s easier to still make a stamp.

Gradually, clichés will come out of business practice on their own, because electronic document management is becoming more familiar and convenient every year. But so far, seals for individual entrepreneurs are often used and are perceived as a necessary attribute when preparing paper documents.

Making a seal for an individual entrepreneur is not a problem. These services are now provided by many organizations. Just type in a search engine the query “print making for business” and you will get a huge list of performers. As a rule, these sites always present samples of individual entrepreneur seals of various types and prices.

Well, firstly, you need to know that there are no officially established requirements for cliches. At the same time, it is easy to notice that stamp samples from different manufacturers are similar to each other.

The fact is that there is GOST R 51511–2001, which is used for the production of stamp images. Manufacturers transfer these standards to seals for commercial entities, with one exception - the placement of the coat of arms of the Russian Federation itself.

In addition, the variety of prints is limited to a certain extent by business traditions. Thus, the official seal of a commercial entity has a familiar round shape, and rectangular or triangular stamps are used for internal document flow.

Secondly, the cliché is indicated by the information necessary to identify the business entity. For individual entrepreneurs, this is the full name of the individual, his INN and OGRNIP. The city of residence or place of business of the entrepreneur is also indicated here. If an entrepreneur works under a service mark or has a logo, then they are also placed on the seal.

Thirdly, you can order a unique cliche with a high degree of protection. Manufacturers now offer the following additional options for conventional polymer or rubber printing:

• complex guilloche meshes, the line thickness of which does not exceed 0.1 mm;
• font designed specifically for the customer;
• use of several colors in the print;
• chemical and ultraviolet tags;
• relief stamps with embossing function;
• drawings and photographs made by laser engraving;
• special barcodes;
• imitation of defects, etc.

Of course, the more protective equipment used in the manufacture of the cliche, the more expensive its cost. But, on average, printing on automatic equipment will cost from 500 to 1000 rubles, which is affordable for any entrepreneur.

Many people are interested in whether an individual entrepreneur can work without a seal. Let's turn to the legislation that is in force in the Russian Federation in 2020 and answer this question that arises for most beginning entrepreneurs.

Information about the need for a seal for an entrepreneur is prescribed in the legislative norms of Russia.

An individual entrepreneur has the right to refuse to produce a seal, but not in all cases such a decision will be correct.

Let's consider what are the features of a company operating without a seal, what difficulties may arise in the work activity of a businessman.

What you need to know

Such an attribute of entrepreneurial activity as printing may have different images. The main requirements that need to be met are that the stamp must contain the full name of the individual entrepreneur, an indication that this person is an entrepreneur, and his OGRNIP.

The rest of the content depends on the desire of the businessman. Order printing from any company that offers similar services.

To produce a seal, an entrepreneur must contact the appropriate company with the following certificates:

• main state registration number;
• Unified State Register;
• notification from Rosstat;
• passport;
• TIN.

When receiving the finished seal, you will need to show your ID and a certificate confirming your registration as an individual entrepreneur.

This is necessary so that manufacturers receive confirmation that it is the entrepreneur who receives the stamp, and not an outsider who plans to use it in illegal fraud.

The entrepreneur has the right to make any decision regarding printing himself, without reporting to anyone.

Basic Concepts

An individual entrepreneur is an individual who has been registered with the authorized body in accordance with the requirements of the law. It conducts business activities without establishing a legal entity.

It is impossible to accurately name the list of documents that an entrepreneur must maintain. It will vary depending on:

• in what area the activity is carried out;
• where the company was registered;
• what are the working conditions?
• What decision will the individual entrepreneur make?

With the Single Tax on Temporary Income:

• tax return;
• accounting of physical data;
• KUDiR.

If an entrepreneur has employees, then he must maintain special documentation. It will be necessary to submit reports to the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund.

The following is submitted to the tax authority:

• reports form 2-NDFL;
• average number of employees.

The FSS provides form 4-FSS, and the Pension Fund of the Russian Federation - form RSV-1, SZV-M.

Based on what law can an individual entrepreneur work without a seal? The legislation does not have clear rules regarding whether an individual entrepreneur’s seal is needed.

General points state that an entrepreneur has the right to make a seal, but on a voluntary basis. Nobody talks about commitment.

Back in 2020, printing became an optional attribute in the activities of enterprises. But the entrepreneur has the right to use it.

Advantages and disadvantages of making a seal

To determine whether an individual entrepreneur’s seal is needed to conduct business, it is worth considering the feasibility of possibly abandoning it. For clarity, you need to group the pros and cons of making a stamp. Among the advantages of printing are:

• the ability to quickly identify an individual entrepreneur by his counterparties;
• documentary evidence of the conclusion of an agreement or transaction;
• increasing the status of a businessman;
• the possibility of concluding more profitable contracts;
• quick approval of a large number of documents;
• no risk of falsification and falsification of information.

The disadvantages are:

• costs of time and money for production;
• possibility of theft or loss;
• the need to always have a cliché with you.

Most often, it is needed when concluding agreements with Internet providers, counterparties, bank employees, transport or insurance companies.

Should an individual entrepreneur (individual entrepreneur) have a seal?

To protect the seal from counterfeiting, various security elements are used, which the entrepreneur has the right to choose at his own discretion.

Russian legislation does not provide for an urgent need to use a stamp; it is enough to just sign.

However, Law No. 129-FZ provides information that a stamp is not necessary to register an individual entrepreneur with the state. But there are also other legal requirements that require the use of a stamp on certain documents. Only a specialist can give a 100% guarantee of the authenticity of a seal, but often a homemade fake can be seen with the naked eye. So how can you tell it apart? The first sign that should alert you is that the print print is too bright or, conversely, weak, or blurry. This may be a sure sign that the seal has been copied from the original document. By the way, with this method of stamping, the print will be a mirror image in relation to the original. And this is the most obvious sign of a fake. However, scammers are not always so primitive in making false seals; this method is designed exclusively for the inattentive recipient of documents.

Article 23 of the Civil Code of the Russian Federation gives permission to any citizen of the country to engage in private business. The rights and obligations of an individual entrepreneur are the same as those of a legal entity, and the activity itself is regulated by the same laws. They are spelled out in paragraph 3 of the above-mentioned Article 23. If false seals are manipulated by professionals, then sometimes it is very difficult to recognize a fake. To avoid mirroring, scammers make double copies. That is, they first make a print on one medium (as a rule, for this they use a material with high copying ability - for example, photographic film), and then on a document. However, such a print will most likely turn out pale and blurry, and this will “give it away”. In addition, it is likely that in this case the fraudsters will have to complete the print manually, since not all of its elements will be copied, and this will also be noticeable. So “arm yourself” with a magnifying glass and examine the seal that has alerted you, the authenticity of which there is reason to doubt.

The obligation to have a seal is disclosed directly in special laws regulating, for example, the activities of a joint stock company or LLC.

Everything was registered in my name, please tell me why the individual entrepreneur seal is needed, do I need to register the seal with the tax service and what documents are needed? What are the pros and cons of having a seal for an individual entrepreneur?

If this does not allow the disagreement to be resolved, individual individual entrepreneurs try to draw up a checkpoint on their own. For this purpose, they use the code of their region (the one in which the individual entrepreneur operates), the code of the tax department and the code that is used when registering a legal entity. The law, other legal acts and agreement of the parties may establish additional requirements that the form of the transaction must comply with (execution on a certain form, sealed*, etc.), and provide for the consequences of non-compliance with these requirements.

At the same time, you need to understand that the lack of a seal entails the risk of losing partners who work only with reliable businessmen. In their understanding, it is necessary to have a stamp available. Since the legislation does not contain requirements for a round seal ordered by an individual entrepreneur, criteria similar to those for legal entities are used for ordering.

Seal making process

Legislative bodies do not control the issue of making seals for individual entrepreneurs. There is also no single model. To minimize the risk of producing a counterfeit attribute, an entrepreneur is recommended to order a cliche equipped with protective components:

• two-dimensional barcode;
• micromesh;
• complex graphic design;
• tags (UV or chemical);
• multicolored.

Note! The cost of printing depends on the number of protective equipment.

It is important to focus on high-quality materials and the usual round shape. Triangular and rectangular stamps are best left for internal document flow.

A different arrangement of details will help add originality.

Typical Requirements

Before placing an order, you should familiarize yourself with the list of printing requirements, although they are not officially established. There is a certain set of data that must be specified. These include information that allows you to identify the individual entrepreneur:

• Full name;
• OGRNIP;
• TIN;
• place of business or city;
• organizational and legal form (IP).

If a businessman has a logo, he must indicate it. In addition, when making a seal you must:

• Indicate dimensions. The round shape is limited to a diameter of 38-42 mm, triangular - with sides of 35-50 mm, rectangular - with sides of 70-100 mm.
• Select print type. There is pocket, automatic, semi-automatic, manual printing.
• Display symbols. It is prohibited to place government symbols, logos and trademarks of other companies here. There are penalties for violating this rule. Any graphic and letter symbols that differ from those listed above are permitted.

Important! The main requirement concerns display clarity.

The picture should not be blurry and must be clearly readable on any medium.

Sample stamp design

Where to go

To a specialized company. Specialized organizations are engaged in the production of stamp products. They have ready-made design templates from which you can choose the most suitable option. Such organizations can be easily found using electronic directories; just enter a query into your browser. Most often these are private enterprises. Therefore, at the time of application, you need to request a company registration document.

Placing an order does not need to be tied to the time of registration of the individual entrepreneur. You can order a cliche one year after receiving the certificate. In order for a company to start producing a seal, it needs to provide an application and documents.

The application must contain basic request data

List of documents

The entrepreneur will need to prepare:

• a copy of the registration certificate;
• notification from Rosstat;
• Unified State Register;
• passport (copy and original for verification);
• TIN;
• print sketch.

If the stamp is received by an authorized person, then a power of attorney must be issued for him. It must be signed by a notary.

Note! You can draw a print sample yourself or seek help from specialist designers.

Copies of registration documents are attached to the application

Terms and cost of the service

The time and cost are directly related to the choice of equipment and the urgency of execution. The standard production time is 1-3 days. An urgent order can be completed within a few hours.

The cost starts from 300 rubles. This is the cheapest option for hand-tooled plastic printing. Automatic products are considered more expensive. The price is also influenced by the number of protective equipment and the complexity of the design chosen. For example, an automatic product with a complex logo will cost the customer around 1,500 rubles. This form is much more convenient. It has a long service life, which will help with large volumes of work.

When ordering, you must write an application and sign an agreement with the company, which stipulates the terms and cost of the product. Payment is made in advance. After completing the order, you must provide a passport to receive the product.

Automatic stamp is more reliable and more profitable

Printing requirements for individual entrepreneurs

Hello! In this article we will talk about whether an individual entrepreneur can work without a seal in 2019.

Today you will learn:

• Do I need a seal for an individual entrepreneur?
• In what situations is it necessary?
• What are the main differences between working with and without printing?
• How to order a stamp and what to do if it goes missing.

The legislation of the Russian Federation does not require all individual entrepreneurs to have a seal. If an entrepreneur believes that a personal imprint is not useful in his work, he has every right to do without it. To certify an individual entrepreneur's documents, only a personal signature is sufficient.

An individual entrepreneur without a stamp should be prepared for the fact that counterparties will demand a letter about the absence of a stamp. And they can be understood, because if an individual entrepreneur hides the fact that he has a seal and only puts a signature under the agreement, the document can be considered invalid.

This type of scheme has been used by scammers more than once. A letter indicating the absence of a seal in such a situation provides additional insurance.

It is written in free form and must be supported by the details of the individual entrepreneur:

• FULL NAME.;
• TIN;
• OGRNIP;
• Signature.

The larger the counterparty, the more insistent its requirements for the presence of a seal. In any case, it is possible to make a seal even in a few hours, so an individual entrepreneur can safely start his activities without a seal and order one if necessary.

In general, an individual entrepreneur can do without a seal, but there are a number of situations in which a seal is required.

An entrepreneur will have to order a seal if:

1. He has (or will have) hired employees. An entry in the work book without the employer's imprint will be considered invalid.
2. He prepares waybills and cash receipts.
3. Individual entrepreneurs deal with strict reporting forms (sales receipts, invoices). Their signing must be accompanied by a seal. Therefore, an entrepreneur who accepts payments from citizens, but does not have cash register equipment, will definitely have to acquire a stamp.
4. The bank requires a stamp to open a current account. Not all banks make such a requirement, since it is based solely on their internal rules. But, for example, working with checkbooks is always possible only with printing.
5. The individual entrepreneur plans to participate in government orders. The application will not be accepted without a stamp.

In some situations, it is not necessary for an individual entrepreneur, but it is advisable to have a seal. For example, when concluding contractual relations with large companies.

The seal is an additional guarantor. Some “senior” partners may even require an imprint under the agreement, since they consider the signature to be insufficient insurance for the execution of the agreement. However, such a requirement is in no way supported by law, because an agreement secured by the signatures of two parties is already considered valid.

The advantages of having an individual entrepreneur's seal in most cases outweigh the disadvantages.

Printing requirements

Our stamp making service specialists can always offer a variety of design options. They must be aware of what kind of seal is needed for an individual entrepreneur, and therefore they themselves provide catalogs with examples of ready-made prints. The entrepreneur can only choose the one he likes the most.

Self-typesetting - a set of symbols, text plates and tweezers. Allows you to change the text yourself.

Printing can be done in specialized services. You have to choose not only the image for the print, but also the appearance of the print itself. For example, it can be manual or automatic.

The first option is cheaper, such a seal takes up less space (which means it is easier to carry with you, but also easier to lose). Automatic printing wins in terms of ease of use, especially when it comes to large document flows.

The cost of making a seal: 200-2000 rubles. Production time: 3 hours – 7 days.

Some stamp companies can provide an entrepreneur with such a huge selection that it is easy to get confused. Chinese analogues can be tens of times cheaper than European ones, but last much less. Every entrepreneur has the right to make his own choice. The main thing is that the seal should be convenient and suitable in size for the owner.

How to order a print

To produce a seal, the individual entrepreneur will need:

1. Fill out an application.
2. Collect a package of documents: passport, TIN and OGRNIP.
3. Provide all this to the stamp manufacturing company.
4. Select the appearance of the imprint and seal.
5. Pay.
6. Wait for the order to be completed.
7. Receive the order by presenting a passport or power of attorney (if the individual entrepreneur himself will not receive it).
8. If desired, register the seal.

When making a new seal, all previous ones remain valid.

Cliche with protection

Once upon a time it was possible to make a seal only in a few specialized offices, but today the choice of companies is very wide, and, unfortunately, not all work conscientiously. If the manufacturer does not ask for the entire package of documents, fraudsters can take advantage of this.

To avoid stamp forgery, you can order additional protection using:

• Guilloche meshes up to 0.1 mm;
• Chemical or ultraviolet tags;
• Multicolor;
• Engraving of images;
• Two-dimensional barcode.

Government agencies are not required to know whether an individual entrepreneur has a seal.

But an entrepreneur can, at his own request, register it in:

• Tax - she does not maintain her own register of stamps, but upon request the individual entrepreneur can record the necessary data;
• OVD (in Belarus and Kazakhstan it is necessary to register a seal, individual entrepreneurs in the Russian Federation can do this at their own request);
• Chamber of Commerce and Industry;
• Manufacturer's register (many companies conduct this automatically).

Registration of the seal of an individual entrepreneur serves as an additional guarantor in disputes related to forgery of the seal. The state does not know how many seals the individual entrepreneur has, who did not register them, and what they look like. Therefore, even a seal with the entrepreneur’s data that is different from the original is recognized as valid in court.

No one is immune from various surprises and emergency circumstances. An entrepreneur, or his authorized representative, may lose his seal or become a victim of a thief. There is practically no difference, because the essence of the problem is that the seal is in an unknown place with unknown persons.

In this case you need:

1. Write a statement to the police.
2. Obtain a certificate from the Department of Internal Affairs for the production of a new seal.
3. If the seal was registered with the tax office and included in the register, contact them to exclude it from the lists;
4. If you wish, you can post a notification about the theft in the media to protect your counterparties from fraudsters.

Closing an individual entrepreneur

If the individual entrepreneur did not register his seal with government agencies, then upon liquidation of the individual entrepreneur it is not necessary to carry out any special actions with the no longer needed seal. You can keep it as a souvenir.

The registered seal is liquidated by the registration authority together with the enterprise. You need to bring the stamp and a photocopy of your passport to the tax office; the application can be written on the spot. A certificate of destruction of the seal is issued.

At any time, the individual entrepreneur can refuse unnecessary printing. It is destroyed and an act is drawn up, certified by the signature of the individual entrepreneur.

The bank must be notified of the destruction of the seal if the individual entrepreneur used it for transactions with the current account.

Over the entire existence of seals, the following tradition has developed: a round seal should be 40-50 mm, a rectangular seal - 35-50 mm and 70-100 mm.

Apparently, these are remnants of the times of the USSR, in which GOST standards existed for everything. Today, for commercial organizations there is no single standard, not only for seals, but even for office work.

Or rather, we borrowed office work standards from government agencies with whom we constantly interact.

How to obtain the seal of an individual entrepreneur? Contact a specialist stamp manufacturing company. They are often located next to the tax office. Alternatively, just search the Internet for the phrase “production of seals and stamps” and select the organization you like.

What does this require? You will need to take your Certificate of Entering Information on Registration of an Individual Entrepreneur, from which they will take the following data:

• Full name of the individual entrepreneur;
• his TIN and OGRNIP;
• the name of the city where it was registered.

In some cases, the TIN is not indicated on the seal.

How long does it take to print for an individual entrepreneur? How long it takes to print depends on its complexity - as a rule, it takes at least an hour.

• Multicolor;
• Control marks;
• Engraving;
• Ultraviolet imaging;
• QR code;
• Availability of texture.

At your request, specialized centers that produce seals, stamps and imprints can produce a seal that includes one or more types of protection against counterfeiting.

Procedure for restoring a seal in case of theft

The consequences of theft or loss are the same. In any case, someone else can use the stamp to achieve their illegal goals.

If the stamp is registered with the Federal Tax Service, then you must immediately write a statement declaring it invalid.

The next mandatory step is to submit a missing person announcement in the media with the same wording “consider invalid.” If registration with the tax office has not been carried out, it is enough to limit yourself to it and then order a new attribute. Also, the individual entrepreneur will be right if he decides to submit an application to the Department of Internal Affairs with a request to organize a search.

Important! An individual entrepreneur has the right to initially order several copies of the stamp in order to use them for various operations.

All additional seals are approved by an act with a detailed description of the rules for using each. For example, for reporting, signing primary documentation, signing incoming correspondence.

Is it legal to work as an individual entrepreneur without a seal?

The correctness of our conclusion is confirmed by the Federal Tax Service of Russia * (4). At the same time, it should be noted that, according to the position of the Supreme Court of the Russian Federation, in business practice, the presence of a seal for any legal entity and private entrepreneur is recognized as mandatory and self-evident. Without a seal, a current account cannot be opened in a bank or other credit institution; transactions and documents concluded must be properly certified *(5). But based on the content of a later instruction of the Central Bank of the Russian Federation * (6), an entrepreneur can easily open a current account without having a seal. However, in accordance with the requirements of Article 309 of the Labor Code of the Russian Federation, the entrepreneur-employer must maintain work books of his employees. And from this it follows that he will need a seal to formalize labor relations * (7). A stamp is also required when an entrepreneur issues a power of attorney for an authorized representative (for filing reports with the tax authority, representing interests in court, etc.)*(8). It turns out that an entrepreneur cannot do without a seal when using strict reporting forms * (9), unified forms of primary documents that contain seal details, including a consignment note in form N TORG-12. Despite the fact that, from the point of view of civil law, transactions concluded with a counterparty - an individual entrepreneur who does not have a seal - are legal, the lack of certification of the invoice with a seal serves as a serious basis for disputes with the tax authority. After all, primary accounting documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation * (10), and form N TORG-12 requires a seal on the document. If an entrepreneur refuses to certify the specified document with a seal, it is advisable to at least receive a letter from him informing that the entrepreneur does not have a seal, and therefore the documents, including invoices, will be presented to him without certification with a seal. This will help in case of disputes with the tax authority.

N.V. Nataluk, chief expert of the expert and consulting department of the company PRAVOVEST

July 15, 2011

“Keeping up with the legal case”, N 14, July 2011

Where to put the seal when liquidating an individual entrepreneur

Individual entrepreneur has the right to close at any time. To do this, he needs to submit an application to the Federal Tax Service for deregistration. The issue with printing is resolved as follows:

• If there is registration with the tax authorities, simultaneously with the application for deregistration, an application for declaring the imprint invalid is submitted. After the certificate is closed, the stamp must be submitted and a certificate of delivery must be received from the Federal Tax Service.
• Without registering. In this case, destruction of the seal is not required. The individual entrepreneur is free to keep the stamp as a souvenir.

Voluntary destruction of the seal is carried out on the basis of the relevant act. The reasons for this action may be the lack of necessary details, inaccuracy of the displayed data, or poor design. The act is signed by the entrepreneur. When using an imprint for banking transactions, a copy of the act must be provided to the financial company.

Based on the above, it is concluded that the presence of a seal provides the individual entrepreneur with more opportunities and provides him with the proper status. Taking into account the peculiarities of Russian legislation, the decision to use the imprint or not is made by the entrepreneur himself. However, after analyzing the pros and cons, taking into account the nuances of commercial activity, it is preferable for small businesses to produce a seal.

Does the individual entrepreneur have a seal?

Not required by law. But in our country there is nowhere without a press. It's better to start her.

YES

Necessarily

At the discretion of the IP

at the request of the individual entrepreneur...

It is better to have, although the law does not require it.

Not required to have

If he wants it, he has it. Now entrepreneurs have the right to own and own not only a shop in the market, but also a factory, a store, and a steamship. So, if it is necessary for business, then there are no barriers to this.