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Article 54 of the Civil Code of the Russian Federation clearly regulates what a legal address is. persons, how it is determined and what areas of activity it affects. An individual entrepreneur is not a legal entity. person, and therefore many disagreements arise on the question of whether an individual entrepreneur has a legal address.
What it is
The term legal address is not fixed in the legislation of the Russian Federation. In fact, it is compared with the postal address specified when registering the activity for communication.
The tax authority is authorized to verify the actual location of the business upon registration. If activities are not carried out at the specified location, this serves as a reason to terminate the operation of the enterprise.
Legal location the person is registered in the Unified State Register of Legal Entities, and if it changes, the registration information must be amended within 3 working days.
https://youtu.be/mNfLiu2ip6A
"Legal address"
Beginning individual entrepreneurs sometimes ask the question: “Is it possible to register an individual entrepreneur at the location of the rented premises or at the paid “legal address”, and not at the place of residence?”
The law is clear - no, it’s impossible; after all, neither a warehouse, nor an office, nor other industrial premises or facilities can be a place of residence or a place at which an individual entrepreneur is registered.
For legal entities, their legal address is a necessary attribute of their activities.
For individual entrepreneurs, this role is played by their registration address.
- sending and receiving official and business correspondence;
- contacts with tax authorities, PFS, FSS, compulsory medical insurance, etc.;
- instructions in concluded agreements and primary accounting documents;
- determining the place of fulfillment of obligations assumed by the individual entrepreneur;
- determining jurisdiction in case of disputes, etc.
Moment of registration
An individual entrepreneur is assigned a legal address at the time of registration with the Federal Tax Service. Registration is carried out at the place of actual residence.
All correspondence will be sent to your place of residence, tax audits will be carried out, and it is also indicated in official letters and contracts. Incorrect indication of a legal address may result in a fine.
Help: If an individual entrepreneur has a temporary registration, then the activity will be registered at the place of permanent registration.
Registration under temporary registration is possible only if two conditions are met:
- temporary registration period exceeds 6 months;
- There is no stamp in the passport indicating permanent registration.
In this case, it is necessary to promptly renew the temporary registration and notify the Federal Tax Service about this. Otherwise, the individual entrepreneur is automatically removed from tax registration.
At what address is the individual entrepreneur registered?
For an organization, the legal address is the location of the head . This place can be not only an office, warehouse, store, or the founder’s own premises, but also the apartment of the future director, if he is registered in it.
An individual entrepreneur cannot have a director; he manages the business independently. An individual entrepreneur is registered at his place of residence. As a rule, this is a permanent residence permit indicated in the passport.
If for some reason there is no registration stamp, then it is allowed to open an individual entrepreneur at the temporary registration address of an individual, and only for the period of its validity. Foreign citizens and stateless persons are registered at the address where they received a residence permit or temporary residence permit. There are no other address options for an individual entrepreneur.
To the question “what is a legal address?” This short video clearly answers:
According to the law, the options for the place of residence of an individual may be:
- Residential building, apartment, room;
- Dormitory;
- Service housing;
- Specialized residential premises (shelter, homes for the elderly or disabled, etc.),
You cannot register an individual entrepreneur at a place of stay, such as a hotel, holiday home, boarding house, tourist center, medical organization or other similar institution.
| ✏ Thus, the main difference between the address of an LLC and an individual entrepreneur is that an entrepreneur cannot register at the address of an office or other non-residential premises. The real address of residence of the individual entrepreneur will always be known to government agencies and any interested parties. |
So does the individual entrepreneur have a legal address? If we talk about legislative terms, then no. State bodies use the concept of “place of residence of an individual registered as an individual entrepreneur.”
It is to this address that official and business correspondence will be sent. Individual entrepreneur registration is also indicated in contracts with counterparties, clients, and buyers. If necessary (and with the consent of the citizen), an on-site tax audit can be scheduled at this address.
Actual location
Often, an individual entrepreneur operates not at his place of residence, but in rented non-residential premises. The place where the entrepreneur directly works is the actual address.
Unlike legal persons, an individual entrepreneur is not obliged to notify the Federal Tax Service of the place of actual activity.
It is important to know: There are no sanctions provided by law for discrepancies between the legal and actual addresses of an individual entrepreneur.
In this case, the individual entrepreneur may indicate the actual location in advertising brochures or informal letters.
What is the actual and legal address of the organization
There is a concept of legal and actual address of a business entity. Let's take a closer look at what these two concepts represent.
Concept of physical address
The actual address of the company is the address where it conducts its business. It may coincide with the legal address, or it may differ when the governing body is located in one place and the business is conducted in another. In most companies they are the same.
But since many enterprises expand their activities geographically, this leads to the emergence of several locations for their activities. That is, an organization may have several business addresses.
The actual address is chosen by management in convenient places for doing business - close to sources of raw materials and materials, with potential buyers and customers.
Attention: changing the actual address does not require making adjustments to the company’s registration data in the Unified State Register of Legal Entities, if it does not coincide with the legal one.
The concept of a legal address
Civil law determines that the legal address of an LLC is the location of the bodies that manage the company. It must be recorded in the company’s charter, as well as in other constituent documents.
When registering an organization with tax authorities, it is the legal address that is indicated in the Unified State Register of Legal Entities. When choosing a legal address, you need to approach this procedure as seriously as possible.
This is due to the fact that if you subsequently have to change it, you will need to make adjustments to the constituent documents, as well as the registration data reflected in the Unified State Register of Legal Entities.
Important: the legislation provides a period of three days for the change of address of a legal entity to be carried out, as well as for the preparation of a package of certain documents.
The company must have only one legal address. It will receive all notifications and requests from regulatory authorities.
When indicating a legal address, the law allows you to indicate only the name of the region and locality. That is, in this case, the location of the organization will not be fully indicated.
The address reflected in the constituent documents may include:
- residential address of one of the company's owners;
- the address of the location of the real estate that is transferred to the ownership of the organization being created;
- location of the rented premises;
- address of the building that will be used for office or business activities.
Attention: if a rented premises is used as a legal address, then when registering an enterprise, it is also required to provide a letter of guarantee from the owner of this building (premises), in which he undertakes to conclude a lease agreement.
This is due to the fact that an unregistered company cannot yet enter into legal relations, since it does not yet exist before registration.
What is the difference
| Name | Actual address | Legal address |
| What it is | Business address. | Address of location of controls. |
| Reflection in the Unified State Register of Legal Entities | Not reflected. | Must be indicated in registration documents. |
| Reflection in official documents | Reflected. | Reflected. |
| Where is it indicated? | In official documents as the location of the company. | In constituent and official documents as the address of the location of the company’s management. |
| Registration of changes in the Unified State Register of Legal Entities | Changing the actual address does not require changing the information in the Unified State Register of Legal Entities. | Changing the legal address of an LLC requires changing the Unified State Register of Legal Entities data. |
How to find out the IP address
If a person was provided with a poor-quality service or sold a bad product, then he needs to send a claim to the entrepreneur. In a situation with retail trade, everything is simple, the location of the store is indicated on the cash receipt, and a letter addressed to the retail enterprise will be counted as proper notice in court.
In the case of providing services, such a scheme will not work and the problem arises of how to find the legal address of an individual entrepreneur.
Unlike legal entities, registration information for which can be obtained on the website nalog.ru, data on the location of individual entrepreneurs is confidential information and is subject to the law on the protection of personal data.
Legal address of an individual entrepreneur
For an LLC, the legal address is usually understood as the location of the executive body, which can be located in both non-residential and residential premises. For an individual, this is only the place of registration of the individual entrepreneur at the address of permanent residence. Simply put, it is a place where a person permanently lives legally, either as an owner or as a tenant under a rental agreement (Federal Law No. 129 of 2001).
What if an individual has not yet received permanent registration? The legislator allows the use of temporary registration by an individual, but with one limitation.
Important! The period of registration of a subject as an individual entrepreneur is limited to the period of validity of the temporary registration
The tax office has no grounds for refusing registration due to lack of permanent registration. The future businessman fills out form P21001 indicating the place of temporary registration. The validity period of which is at least 6 months. In case of repeated extension, you must personally notify the tax office about this.
The legal address of an individual entrepreneur is a necessary requisite in the work of an entrepreneur
For registration of an individual entrepreneur, the fact of residential premises is important. This includes:
- apartment;
- house;
- room;
- service housing;
- dormitory;
- specialized residential premises, houses;
- other residential areas.
If the premises are non-residential (warehouse, garage, shop, office, car wash), you cannot register as an individual entrepreneur. Even if the entrepreneur’s business is directly connected with him, for example, like a car repair shop, design studio, beauty salon, etc., where the businessman, in the literal sense of the word, is constantly present.
Only the registration address of an individual is the official address of the individual entrepreneur (Article 22.1 subparagraph g) of the Civil Code of the Russian Federation). It is indicated in the entrepreneur’s reporting documentation when opening a current account or concluding contracts. Therefore, it would be more correct to talk not about whether the individual entrepreneur has a legal address, but what his official address is.
The rules of law do not provide for such a legal structure as the legal address of an individual entrepreneur. However, if the subject does not actually live at the address indicated in the registration, two addresses can be indicated in the documents:
- permanent address;
- the address at which the subject is registered with the tax office.
Claims, claims and other business correspondence are sent to the official address. Indicating the correct details (address) is the direct responsibility of the businessman. Incorrect filling, including the official address of the individual entrepreneur, can lead to problems in the event of tax inspections.
Features of taxation
If an individual entrepreneur carries out such type of activity as trade, then he has the right to apply a special taxation regime - UTII. The tax is calculated based on retail space. At this stage, entrepreneurs have a question whether they are required to indicate the rented premises as a legal address for calculating the tax base.
In this situation, it will be enough to submit a lease agreement to the Federal Tax Service. There is no need to change your legal address. The main thing is that the technical passport of the rented premises indicates the commercial purpose of the property, and not the office one.
Necessity of props
The IP address is an important detail that is of great importance in the work of any businessman. For example, it is indicated when opening a current account, signing contracts, filling out reports, etc.
There is no information in the legislation on the “legal address of individual entrepreneurs”. However, you can use an analogy with these details of organizations. Thus, citizens engaged in business activities related to retail trade or production actually conduct their business at a location other than their residential address. Consequently, they can also distinguish two details:
- legal address – the address at which they have permanent registration;
- actual address – the address at which business activities are carried out.
For some businessmen, these details will be the same. If they differ, then this should be reflected in contracts with counterparties, as well as when filling out certain papers and reporting.
