Concluding an individual entrepreneur agreement with an individual entrepreneur - what documents are needed, sample

At the moment, almost any capable citizen who has reached the age of majority and has completed the registration procedure with the Federal Tax Service can become an individual entrepreneur.

In order to carry out economic and commercial activities to make a profit, a businessman signs relevant agreements with individuals, organizations, firms and other private entrepreneurs.

You can find out what package of documents an individual entrepreneur will need when concluding a contract from this article.

Design rules

An individual entrepreneur agreement on cooperation is usually offered in a standard form, drawn up long before the client’s application. It contains the basic requirements and conditions for the provision of the service, and the fee provided for this. Depending on the type of contract, sections may be modified, added or deleted. But in general it will consist of the following points:

• Preamble – information about the date, place of signing, the subject of the agreement with the details of the parties.
• The subject of the agreement is the essence of the agreement reached, what it concerns, a full detailed description of the object.
• The rights and obligations of the parties arise directly from the type of contract and the provisions of civil law.
• Transaction amount - this item also includes the payment procedure, as well as the method of depositing money into the performer’s cash register.
• The procedure for resolving disputes - all points must be drawn up based on the current provisions of the Civil Code of the Russian Federation.
• Responsibility of the parties, additional conditions - possible consequences for violations of the agreements reached.
• Details and signatures.

The document is drawn up in compliance with all requirements of current legislation. Therefore, the process involves a lawyer who knows all the nuances possible if one of the parties is an individual, LLC or individual entrepreneur. Sometimes it is necessary to verify the registration data provided or the solvency of the other party.

Why do you need to request them before starting cooperation?

How to register an individual entrepreneur on State Services - is it possible, what is needed for this?

The preparation of this paper must be legally competent, because on its basis, if the conditions are not met, you can sue. Therefore, all details are required. Suppose that one company plans to supply a large batch of goods to another company. The contract states that the individual entrepreneur pays the supplier for the goods within two weeks after delivery, otherwise penalties are imposed. And the individual entrepreneur has been delaying payment for two months. In this case, when submitting an application to the court, you will need to know the name, surname, patronymic of the businessman, which tax office he belongs to. An extract from the Unified State Register of Individual Entrepreneurs indicates that the person legally runs his business by registering it with government agencies.

Businessmen sort things out

Even if short-term work between enterprises is expected, it is still customary to create an agreement. This is insurance in case of delivery of products of inadequate quality, short delivery of goods or services. It is also impossible to do without a charter document; it is needed in order to confirm the competence of the company’s actions and its location.

Additional Information! If an entrepreneur enters into an agreement with an organization engaged in waste removal, you need to draw up a document regulating the relationship.
This will avoid untimely provision of services or incomplete waste removal work.

Can individual entrepreneurs enter into an agreement with each other?

Some businessmen consider concluding an agreement a bureaucratic formality, a waste of time and effort. However, written confirmation of the transaction indicating all its terms is necessary for all parties. For the performer, this is a guarantee of the legality of actions and the absence of problems from regulatory authorities. For the customer - the opportunity to defend their rights in any situation.

A contract is an agreement between two or more parties, concluded in writing and containing certain information. There are types of activities in which two entrepreneurs must enter into a written agreement. But in other situations, it is recommended to seal business relationships with an agreement on paper.

Individual entrepreneurs have every right to work with each other as contractors or partners, to hire each other to provide services or perform work. Accordingly, businessmen can sign agreements among themselves. Agreements are drawn up on the basis of a mutual decision of entrepreneurs to carry out a transaction. The paper is drawn up taking into account the intention to carry out business activities, indicating its specific conditions and the expected result. This is a paid type of contract, since one party pays for the services of the other.

Important! Agreements between individual entrepreneurs and individual entrepreneurs are considered agreements between individuals.

For legal entities: the state of the company and the powers of the representative

When working with a legal entity, the counterparty must submit the following documents to conclude a supply agreement:

1. Constituent. Presented in the latest edition. The main attention should be paid to what constituent documents are needed to conclude an agreement; this depends on the organizational and legal form of the counterparty (special Federal Law for state corporations, constituent agreement for business partnerships, charter for all other legal entities). We check pages containing information about the name, location, founders (participants), sole executive body of the legal entity, its powers and election procedure.
2. Certificate of registration with the tax authority (TIN).
3. Extract from the Unified State Register of Legal Entities. We recommend checking that the statement was issued no later than 60–90 days before the transaction date.
4. A copy of the decision of the general meeting of members of the company or the collective management body to approve the transaction, if such approval is required by law or charter.
5. Power of attorney to carry out activities on behalf of the company (required if the signatory is not the director of the company indicated in the constituent documents). It is recommended to check the powers of the company representative under the power of attorney and its validity period; the power of attorney must clearly indicate which transactions the representative has the right to carry out. The power of attorney indicates the date of its issue and the expiration date of its validity. We take into account that without the expiration date of the power of attorney, such a period is 1 year, and without the date of issue such a power of attorney has no legal force.
6. Copies of licenses to carry out licensed activities, duly certified. Their submission is necessary if the specifics of the supply affect activities subject to state licensing.
7. Confirmation of the counterparty's right to the property transferred to the second party.

The checklist is suitable for both LLC and JSC, since the list of documents for concluding an agreement with LLC is the same.

How to draw up an agreement between individual entrepreneurs

All necessary data should be specified in the agreement between individual entrepreneurs. The document must contain:

• name of the agreement;
• place and date of conclusion;
• full names of participants or names of individual entrepreneurs;
• description of the subject of the contract, listing of services;
• obligations and rights of both parties;
• deadlines for fulfilling obligations;
• conditions for accepting the service and the procedure for filing claims;
• the exact amount of the contract and the mechanism for its payment;
• liability for failure to fulfill the agreement;
• circumstances under which liability for failure to comply with conditions does not apply (force majeure).

Each document has its own validity period, and the agreement between individual entrepreneurs is no exception. This period can be indicated in the text of the agreement or not limited to it, and then the agreement will be considered as unlimited.

General list of required papers

Each individual case requires an understanding of what needs to be checked in a supply agreement with a legal entity, individual entrepreneur or with a foreign company. Entrepreneurial practice has identified a general list of documents for a supply agreement:

• statutory;
• registration;
• tax;
• representative;
• permitting;
• lawful.

Draw up any agreement for free using a special agreement designer from ConsultantPlus.

Change and rupture

It is impossible to terminate the contract unilaterally; administrative liability is provided for this. However, the customer has the right to refuse to receive the service before it has been provided, i.e., before signing the acceptance certificate. Termination by one party is also possible in case of gross violation of the terms of the contract by the partner.

The contract itself may provide for a termination mechanism. This usually means one party giving notice that they wish to terminate the agreement.

Upon receipt of such a message, the contract ceases to be valid. But at the same time, the customer who initiated the termination undertakes to reimburse the contractor for actual expenses in full.

If the contract is terminated at the request of the contractor, he compensates for lost profits and actual damage to the customer.

When some circumstances change during the work and adjustments to the current agreement are required, individual entrepreneurs enter into an additional agreement among themselves. It may contain new details, extension of the validity period of the document or its early termination.

The main condition is the consent of both parties, which they express by signing the paper.

The best option for cooperation between individual entrepreneurs is to conclude an agreement. The legislation provides for various types of agreements, taking into account the specifics of the activity.

The contract specifies all the terms of interaction, so if one party violates the agreements reached, the other can reasonably defend its interests. However, for this it is necessary to draw up a contract correctly.

The easiest way is to use a standard document to avoid errors, discrepancies and violations of current legislation.

1. Features of concluding an agreement for the provision of services to an individual entrepreneur with an individual entrepreneur
2. How to draw up a contract for the provision of paid services between individual entrepreneurs?
3. Sample agreement for the provision of services between individual entrepreneurs 2021
4. Sample act on the provision of services to individual entrepreneurs

There are always two parties to a service agreement: the customer and the contractor. Any party can be a legal entity, an individual entrepreneur or an individual. Let us analyze the situation when an individual entrepreneur enters into an agreement with an individual entrepreneur for the provision of services.

Risk area

Why are contracts with entrepreneurs at risk?
It's all about the dual legal status of entrepreneurs. Indeed, unlike legal entities, the business of entrepreneurs is not clearly separated from everyday activities. Simply put, entrepreneurial activity is carried out by a person who, in the same respects, may well act as an ordinary citizen who is not an entrepreneur. For example, it can sell a car both as an individual entrepreneur and as an ordinary individual. And this, in turn, entails differences in taxation for those agreements that involve payments from organizations in favor of individuals. After all, when an individual entrepreneur carries out business activities and receives income from legal entities, the latter are not recognized as tax agents for personal income tax (Article 227 of the Tax Code of the Russian Federation). Whereas in the case of payments in favor of “ordinary” individuals, the organization is recognized as a tax agent. Accordingly, she must withhold tax from the amount of income paid and report this fact to the tax office.

This is where the risk zone arises. Obviously, if the counterparty is an individual, then the tax obligations of the organization depend on his status. That is why the accountant needs to take care of the correct execution of all documents related to the transaction, so that during a tax audit he will have evidence that the income was paid specifically to the entrepreneur, which means that the organization does not have duties as a tax agent. Otherwise, at a minimum, you will be guaranteed a trial and the costs of proving your case.

Types of contracts

When concluding agreements between individual entrepreneurs, several types of documents are used. The choice of a specific option depends on the specifics of the action in respect of which the contract is concluded.

A purchase and sale agreement is concluded when the seller sells to the buyer an asset that is not the subject of the former’s commercial activity. The supply agreement is not applicable in such situations. This applies, for example, to vehicles, commercial real estate, and equipment that a businessman uses in his activities. An individual entrepreneur has the right to sell his own assets to another entrepreneur, as well as a legal entity or citizen.

It is believed that agreements of this type only confirm the intentions of the parties to complete a certain transaction, as well as their obligations. The document is not mandatory; in general, the act of acceptance and transfer is sufficient. You also need a delivery note, which reflects information about the product being sold (brand, name, serial number and other characteristics).

But even in such circumstances, it is better to draw up an agreement, especially if used equipment is being sold. In such a paper you need to write:

• Characteristics of the subject of the transaction.
• Existing defects, shortcomings (indicated in the main text or in the appendix).
• Confirmation of the fact of use of the equipment before the transaction.
• Actions of the parties upon discovery of hidden defects.
• Confirmation of inspection of the goods by the buyer and the absence of any complaints.
• Terms and conditions of the seller's warranty, if provided.
• Confirmation by the seller of the absence of encumbrances on the goods (seizure, pledge, lease or pledge).
• Terms and address of delivery of goods to the buyer.
• The procedure for resolving controversial issues.

If there is a written agreement, it will be easier for the buyer to prove in court that defects were intentionally hidden from him. This means the possibility of demanding termination of the agreement and compensation.

A lease agreement is drawn up when one individual entrepreneur transfers property to another that will be used for business needs. If the same property is leased by an individual, he will have to pay personal income tax. An individual entrepreneur using a patent or simplified form will only pay tax on income, so this option is more profitable.

When the subject of the lease is real estate, the agreement specifies the footage, address, and cadastral details. For vehicles, this will be the engine number, make, and license plate number of the vehicle. It is also worth indicating the current state of the subject of the transaction, the possibility of premature termination of the agreement, and the need to maintain the proper condition of the property. For real estate properties, it is possible to stipulate the procedure for paying for housing and communal services.

Drawing up a loan agreement is necessary when one individual entrepreneur lends money to another. In addition to the amount, currency of the loan and interest on it, it is necessary to determine the procedure for issuance and repayment, penalties for violating the conditions, the purpose of using the funds, the period during which the agreement is valid, as well as the possibility of its early termination. Such a document must separately stipulate the conditions for transferring the rights to claim a loan to third parties. If this is not done, the assignment of claims will be impossible.

Important! When an individual entrepreneur receives a loan without interest, he will have to pay 35% personal income tax, regardless of the tax regime applied.

A partnership agreement is concluded for joint conduct of business without establishing a legal entity. For example, entrepreneurs specializing in cargo transportation can team up and replace each other in order to allocate time for car repairs. Such an agreement has a number of features:

• Parties to the agreement can only be a legal entity or individual entrepreneur.
• The contributions of each participant are considered equal by default, but a different ratio can be stipulated in the agreement.
• Contributions may be made in the form of cash, property, or work. The agreement stipulates the responsibilities for the maintenance of shared property and the costs associated with it. The same applies to the rules for the use of common property.
• The participants of the partnership are jointly and severally liable for general obligations, regardless of the grounds for their occurrence.
• Profit is distributed in proportion to the contribution to the authorized capital, but another distribution is possible, which should be specified in the agreement.

An alternative to such an agreement is a joint activity agreement.

A supply agreement with an individual entrepreneur usually includes a list of requirements for the quality of goods, conditions for the return of low-quality products, collection rules and the amount of the penalty. Separately, you can make a link to the possibility of issuing invoices for deliveries under an agreement with electronic payment. This option is used for long-term cooperation and a high level of trust between the parties.

Supply contracts can take different forms depending on the products supplied:

• building materials;
• equipment;
• export goods;
• food products.

There are also separate types of agreement. Thus, a tolling agreement is an agreement that provides for the receipt by one individual entrepreneur of raw materials from another without paying for its cost, but with the return of the result of processing. A consignment agreement is concluded for the transfer by one businessman of goods for sale to another.

An annex to supply contracts is a specification, which includes the exact timing and quantity of products supplied. Delivery of the goods is confirmed by the acceptance certificate. If the buyer has any complaints, he draws up a statement of discrepancies upon acceptance.

An agreement on the provision of paid services is concluded by two individual entrepreneurs to provide accounting, consulting, legal, information, training, educational, and courier services on a paid basis.

In order for one individual entrepreneur to perform work for the same purposes within the framework of his commercial activities, another individual entrepreneur signs a contract. There is also the concept of an employment contract - an agreement to hire an entrepreneur to work.