1. Society with limited liability- a separate subject of civil law that has its own property and is independently responsible for its obligations.
2. After entering into authorized capital LLC's own money or property, the founder loses the right to dispose of them for his own personal purposes.
3. For the founder, business profit is income from external sources, upon receipt of which he must pay dividend tax: personal income tax for individuals or income tax for a participant-legal entity. An exception is made only for participants-Russian organizations if they receive dividends from companies where their share of participation exceeds 50%.

And the essence of the problem can be described as follows: how can the founder of an LLC get the money he earns with minimal additional losses?

Method number 1: Dividends are the only sure way

Despite the fact that the title announces six ways to receive money from an LLC, only one of them is truly classic and worthy of the name - “living on business income.” Dividends are part of the distributed profit of the company, so they can be paid only when this profit is available according to accounting data.

The dividend distribution procedure is as follows:

1. Calculate the organization's net assets and make sure that they exceed the authorized capital.
2. Make a decision of the participant/participants on the distribution of profits and the period for paying dividends.
3. Pay dividends to the participant, having previously withheld personal income tax (13% for residents of the Russian Federation or 15% for non-residents) or income tax (rates 0%, 13%, 15%, depending on the category of the participant) from this amount.

This procedure can be carried out no more than once a quarter, although already distributed dividends can be paid every month.

In addition to this option, which has limitations both in frequency and in some other conditions, there are five more ways to withdraw money from your LLC, although they can no longer be called making a profit in the full sense of the word.

Method number 2: Receiving a salary

Many company founders manage their businesses themselves, employing themselves as employment contract. At first glance, this method is equivalent in cost to paying dividends (the personal income tax rate on wages and on dividends is the same - 13%).

But we must not forget that the salary must be calculated and paid at the expense of the employer insurance premiums, in general, 30% of the payment amount. If you look at it from the point of view – the LLC’s cash desk is equal to the founder’s pocket – then this method is the most expensive. For example, in order for a director to receive 100,000 rubles in his hands, 49,425 rubles must be paid in the form of taxes and contributions.

Method number 3: Borrow money from your company

What to do if you don’t want to give that kind of money from your salary, but the deadline for distribution of dividends has not yet come? Money can be borrowed in the form of an interest-free loan, the term of which can be extended several times.

And although the loan is a debt to the company, the company has the right to forgive it if the founder does not return the borrowed amount. True, this can only be done by an organization that operates successfully and has no debts to the budget and partners. Otherwise, tax authorities will be interested in why such generosity and why all measures to collect the loan have not been taken.

If the debt is forgiven, the founder must again pay personal income tax at a rate of 13%, as when receiving dividends.

Method No. 4: Managing a company as an individual entrepreneur

To reduce the amount of tax deductions when receiving money, some founders enter into a management services agreement with their LLC. To do this, the founder registers an individual entrepreneur and provides services not as an employee, but as a business entity.

If the individual entrepreneur chooses simplified system taxation in the “Income” option, then from his remuneration he must pay not 13%, as from salary, but only 6%. True, he will also have to pay insurance premiums for himself, but in the end, it will still be much less than the 30% under the employment contract.

But although this option is absolutely legal (after all, the individual entrepreneur pays taxes and contributions for himself), the Federal Tax Service is not asleep here. The goal of the tax authorities is to prove that the conclusion of a civil law agreement is caused only by tax evasion. Accordingly, such contracts will be carefully checked for the presence of terms characteristic of an employment relationship.

And in addition, substantial amounts of remuneration to the manager must be justified by the real economic achievements of the organization. There is no profit because half of the LLC's income goes to paying for the manager's services? There is a tax scheme, inspectors believe. So, this method of receiving money from business is legal and profitable, but it is especially controlled by the tax authorities.

Method No. 5: Account for money

The founder, who is hired, can receive money from the cash register or from the LLC account, but not for himself, but to pay business expenses. This is a method that makes an accountant clutch his head because, let's be honest, every penny of an LLC's money should be spent for business purposes, not personal purposes.

But real life not as perfect as balance sheet, so we simply state that somehow most LLCs have documentary evidence of accountable expenses. We are not your advisors here, but you also can’t pretend that there is no such option.

Method No. 6: Entertainment expenses

In a literal sense, this method cannot be called a withdrawal of money, because here the founder does not receive money, but material goods that can be purchased with it. This is an option for receiving in kind: hotel, payment for food, business wardrobe, cultural events And so on. But there is a limit on entertainment expenses - no more than 4% of the wage fund. Plus, again, documentary evidence is required that the expenses had a business purpose.

Given such difficulties in obtaining money from an LLC, it becomes clear why the topic of cashing out is so popular for founders. Since there is a need to get the money you earn quickly and with a minimum “commission”, then there will be offers, alas, illegal.

What is cashing

This concept has several explanations, as well as options, but let’s focus on one. Cashing out is the withdrawal of money by the founder without paying tax on dividends through controlled entities.

A typical option for cashing out is transferring payment to a controlled or dummy person for allegedly services rendered or goods supplied. In this case, the money is included in the expenses of the LLC, but in reality the organization does not receive anything in return. The withdrawn money is returned to the founder, but as an individual - in cash or by transfer to his personal account.

In addition to the fact that this scheme is criminally punishable, the founder is at great risk, because the withdrawn amount may simply not be returned to him. Plus, there are also financial losses: the fee for the risk of a figurehead can reach 5%, and a certain amount will go to the bank’s commission.

Summary

1. Think over and evaluate the feasibility for yourself different options withdrawal of money from LLC.
2. If offers for cashing out seem convincing to you, then weigh the high risk of this illegal method: possible criminal prosecution, loss of the withdrawn amount and the percentage that the cashier takes.
3. If you are a budding entrepreneur, come to our small business portal. Here we share only practically valuable information about registering individual entrepreneurs and LLCs, choosing the optimal taxation system, banks for opening a current account, and running the most popular areas of business.

Some entrepreneurs do not like to be paid by bank transfer.

It seems that the money in the current account is no longer entirely yours: the tax office sees it, and you have to pay taxes on it. We need to clarify here.

Natalia Chelovan

Is it possible for an individual entrepreneur not to open a current account?

Yes! An individual entrepreneur can legally exist without a current account. Clients will pay in cash, and the entrepreneur will pay taxes and fees in cash through an operator at the bank. The payment form can be filled out on the tax website. Another option is to pay from the individual entrepreneur's personal account.

For cash settlements with legal entities (LLC or JSC) or other individual entrepreneurs, there is a limit of 100 thousand rubles per agreement. If your contract is more expensive, by law you need to pay by bank transfer.

The cunning scheme “We’ll make several contracts for 100 thousand each” will not work: the Federal Tax Service monitors chains of contracts that have the same counterparties, amounts and items. For a “chain” a fine of 40 to 50 thousand rubles for an organization and 4-5 thousand rubles for officials (this also applies to individual entrepreneurs) can come.

If you receive cash from individuals, there is a possibility that you will have to use cash register- either now, or from the summer of 2018, and maybe from the summer of 2019. To accurately determine whether this is necessary or not, talk to a good accountant and do not trust information on the Internet.

For some types of services, there are approved forms of strict reporting forms - for example, if you provide tourism or veterinary services.

Can I use my bank card for an individual entrepreneur?

Theoretically it is possible, in practice it is not.

The Tax Code does not directly prohibit the use of personal cards for individual entrepreneurs. But there are reservations in the instructions of the Central Bank and in the conditions of banking services.

Of course, you can take risks: for example, agree that the client transfers to your card without indicating that you are an individual entrepreneur. But in this case, there is every chance of paying personal income tax at a rate of 13% instead of the simplified tax system at a rate of 6% - if your client individual. If the client is a legal entity, then he can automatically be considered your tax agent and forced to pay 13% for you.

Buy our bills

We take this opportunity to recommend a current account with Tinkoff Business. Everything is cool with us: long payment days, a card is immediately linked to the account, convenient online banking, built-in cloud accounting, we immediately issue you an electronic digital signature, you can send reports to the tax office through us. You can issue invoices to clients directly on your phone.

We will bring all the documents, you don’t need to go anywhere. It will take 2-3 days for the paperwork and checks, but we will reserve the account immediately. Managers will help you with everything.

We are a convenient, but not the cheapest bank. Of course, you will find it cheaper than ours. It’s hardly more convenient than ours.

I heard that if money from a client comes to the account of a legal entity, it is difficult to get it out of there. This is true?

If we talk about the account of a legal entity (JSC, LLC), then yes, it is a bit complicated. We will write a separate article about them soon. If we are talking about an individual entrepreneur’s account, then, on the contrary, it is very easy to use money. Few people know about this.

The money in the individual entrepreneur's account is your property. And if you are married, then your property is joint with your spouse. You can spend this money as you see fit: on equipment, on purchases, or on cat food. For the tax office, the main thing is that you pay taxes and do not cash out. The rest is up to you.

The easiest way to use an individual entrepreneur’s money is to connect to an account bank card and pay her wherever necessary: ​​in shops and cafes, while traveling. You can withdraw money from it, but you need to be careful with this, more on that below.

They also wrote that if you spend money from an individual entrepreneur’s card on your business, the account is blocked because the activity is not in accordance with OKVED

How it really is: a bank can prohibit transactions through online banking if it suspects you of cashing out or some other illegal transactions. If you just spend money from a card, this is normal for the bank and the tax office.

I have an individual entrepreneur using the simplified tax system “Income minus expenses”. Will expenses on the card be counted on their own?

No, documents on expenses for calculating the tax base will need to be submitted to the tax office separately from other documents. At the request of the tax office. We will write about them another time.

Entrepreneurs on the simplified tax system for tax accounting income and expenses are required to keep a “Book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system.”

The book takes into account all your business income and expenses, and based on it and other documents, you will prove to the tax authorities that your expenses should reduce the tax base.

What about cash?

Banks and the Central Bank do not like it when individual entrepreneurs withdraw cash, so restrictions appear here.

All banks charge a commission and set limits on cash withdrawals from an individual entrepreneur's current account. In the Tinkoff business it is from 1% + 59 R per operation. You can withdraw from any ATM.

Financial monitoring departments of banks closely monitor withdrawal amounts: if you received and immediately withdrew all or almost all the money from your account, you will probably receive a call from financial monitoring department and be asked to explain the origin of the money received. You will have to show the employees the contract and closing documents with the client and wait for verification.

This does not happen at the whim of the bank. The Central Bank behaves very harshly in matters of combating cash withdrawals, and if banks do not monitor cash withdrawals, the Central Bank will close such banks - everyone will suffer. Therefore, it is better not to withdraw all the money from the account.

There is a secret for Tinkoff Bank clients: transfer an amount within the limit to a personal Tinkoff Black card (this transfer will be without commission) and withdraw money from ATMs from this personal account. Every month, an individual entrepreneur can transfer up to 500 thousand rubles to his personal Tinkoff Black account.

Is it possible to transfer money from an individual entrepreneur’s account to other people or to other banks?

It is possible, but with reservations.

To another bank or to a personal account in the same bank - no problem. There will be some restrictions in the bank's tariff when this is done without a commission, but in general neither the bank nor the tax issues will not be.

Other people just like that, for no reason - most often it is possible. For example, if you want to transfer money to relatives, there will be no questions. Please transfer a round sum to your friend in honor of her birthday.

For other people regularly - the tax office may ask whether you have an employment relationship. For example, if you regularly send the same amount to the same person, but he is not your employee and you do not pay contributions for him, then the tax office may conduct an audit. If it turns out that you have labor Relations, then taxes, fees and fines may be assessed.

Just don’t think that the tax office doesn’t know how to identify such relationships. She can.

What if I have a brokerage account and IIS? Can I transfer from an individual entrepreneur's account?

If I have saved up a down payment for an apartment in an individual entrepreneur’s account, can I simply deposit it from the account? Or should I dance with a tambourine?

Yes, you can, but consider all options. You will pay as much as you would pay for a transfer to a legal entity or individual, depending on the seller.

There will be no problems with the transfer itself, but there may be problems with the apartment: for example, the tax office may consider that you bought an apartment for business, and when you sell it, it will consider the sale amount as taxable income (in fact, OKVED is important here). This

I have money in an individual entrepreneur’s account, I want to buy a car from a private owner. Can I just transfer money to him?

This is more difficult: financial monitoring may regard a transfer to an individual as a cash transfer and ask for documents - keep them at hand.

Transfers to individuals are more expensive than transfers to legal entities. In Tinkoff business, the commission starts from 1% + 59 RUR.

Does it make sense to keep a lot of money in an individual entrepreneur’s account?

It depends on what for.

Banks want you to keep money with them, so they create favorable conditions for this. In the Tinkoff business, accounts now provide a yield of up to 8% per annum on the balance. If you have a goal to receive additional income, that is, it makes sense to keep money in the account.

For those concerned about the safety of capital, you can spread the risk and keep your money in many banks, with several brokers and in different liquid investment instruments. Putting all your money in one account seems too risky, but it's a common problem with finances, and not specifically with individual entrepreneurs.

What if the bank’s license is revoked?

If the bank is part of the deposit insurance system, then the money of individual entrepreneurs is insured in the same way as the money of individuals - within the limit of 1.4 million rubles. The payment procedure is the same as for individuals.

What else is useful to know if I have an individual entrepreneur and a bank account?

The Central Bank recommends paying taxes and contributions from each account of at least 0.9% of the account turnover. If, for example, you have UTII and work with three bank accounts, check that taxes are paid from all three, and not from one.

Many entrepreneurs are required by law to punch checks and operate the cash register. And many of these also include an online cash register. Read about this in detail and, for goodness sake, enlist the help of a professional accountant. There is no need to solve such complex things using advice and articles from the Internet. Don't take risks. Find a professional.

If you are an individual entrepreneur using the simplified tax system, you will need to report to the tax office about your income or income and expenses. For this, it is convenient when your accounting department has access to your bank or they have integration configured. For example, in Tinkoff business, income reporting is done directly inside the banking application, no integration is needed.

We often read stories on the Internet about how people’s accounts are blocked, supposedly for no reason at all. We check such stories and very often find that these stories are told by the owners of transit and cashing companies. Ordinary entrepreneurs who simply sell goods or provide services do not have such problems. Coincidence?

If you are paid from abroad, you will definitely be checked by exchange control. This is a serious matter, be careful. Consult lawyers and accountants.

Find an accountant

Enlist the help of a professional accountant. Do not solve complex things using advice and articles from the Internet. Don't take risks. Find a professional.

Legal entities have restrictions on withdrawing funds from their accounts in cash, but these requirements do not apply to entrepreneurs. They have the right to use their money as they wish. You can withdraw funds to meet expenses related to entrepreneurial activity, or for personal needs.

It is necessary to understand that accumulation in a current account large sum funds is inappropriate. Despite the fact that the money is insured by the DIA, if the bank has problems, the funds may be frozen for an indefinite time. In addition, the money should work and not hang in an account without generating any income. Therefore, it is recommended to keep the balance on the current account no more than the minimum required for production activities. It is better to place free money in deposit programs or transfer it to a personal account.

Withdrawal methods

There are several options for withdrawing funds from a current account, which are completely legal and legitimate.

The most obvious way that individual entrepreneurs and legal entities, is considered to be withdrawal of money using a check book through a bank cash desk. You can get money to pay salaries to employees, you just need to first pay taxes from the full salary, make contributions to the Social Insurance Fund and the Pension Fund. The basis for withdrawal may be the reference “business expenses”, “personal needs”. This method is used when the entrepreneur does not have his own card account or cash card. There is no commission for withdrawing cash for salary; for receiving money for other purposes, it is charged according to tariff plan to which the client is connected.

An individual entrepreneur can issue a special corporate cash card for cash payments. It is a complete analogue of a checkbook, but does not require a visit to the bank. You can apply for a card at any time, if necessary. Typically, the issuance and maintenance of such cards is free. You can withdraw funds through an ATM. In addition to the individual entrepreneur himself, the card can be issued to an employee of the organization who is responsible for accounting entries on accounts. To use a cash card, you must first submit an application for cash withdrawal via Internet banking. Next, funds are withdrawn through the credit institution’s ATM.

In a way that is this moment The most popular among entrepreneurs is the transfer of funds from a current account to the account of an individual, followed by withdrawal of money through an ATM. To do this, the entrepreneur must issue a card to an individual. The card can be issued at any credit institution, but in order to carry out transactions without commissions and quickly, it is better to get a card from the bank where the current account is opened.

The business of most individual entrepreneurs is associated with a constant circulation of cash. And this process is not limited to accepting retail payments from individuals. Entrepreneurs often pay in cash for goods, services, business transactions, etc. Any entrepreneur, regardless of the field of business, receives personal income.

It would be appropriate to remember that Russian legislation does not separate the property of an individual entrepreneur as a business asset and his personal property as an individual. Money in the wallet and on current account are treated the same, but the order in which they are treated is different.

For those individual entrepreneurs who have not opened a bank account, finding cash is not a particular problem; they receive it from their own cash register. Those who have significant retail turnover do the same. But a fair share of entrepreneurs receive non-cash transfers to or transfer proceeds to it at the cash desk. For these individual entrepreneurs, withdrawing money from the account is an important source of financing.

Withdrawing cash from an individual entrepreneur's current account can have different meanings.

• This is how they earn personal income.
• This is what they do to pay salaries to employees.
• This is how they pay for some current expenses and business operations.

How to withdraw money from an individual entrepreneur's current account?

First of all, you need to study all the legal cash withdrawals for individual entrepreneurs, then choose the most profitable ones. The benefit of such operations will consist not only in their price, but also in the absence of the risk of breaking the law.

However, there are options for hassle-free and sometimes free cash withdrawal from an entrepreneur’s account. Most often there are 4 such methods:

• at the cash desks of the bank servicing the account;
• using corporate cards;
• through personal;
• by checkbooks.

The latter option is becoming less and less common and may be canceled in the near future, with checks being replaced by bank cards. This should not be considered a loss; filling out checks required attention, mistakes were “punishable” by rewriting the entire sheet again. To withdraw by check large amount I had to submit a preliminary application to a bank branch.

Corporate bank cards (cash cards) are a more progressive and convenient method. Money can be transferred to a card account or a card can be opened for a current account. You can withdraw cash from the card at cash desks and ATMs. You can pay with the card in stores, just like a regular plastic card.

But! Payments with such a card should be used for business needs, and not for personal expenses. However, there are no restrictions on payments and cash withdrawals.

The table shows that each bank has its own system for assigning interest on withdrawals. But the general trend is to assign a larger (%) commission on larger amounts.

However, the commission for issuing money is not the only criterion for the benefits of working with a bank; there are other payments that, not directly, but indirectly, fall on the general expenses of the entrepreneur. Important aspect there is the availability of the bank and the geography of its branches. There are no regions in Russia where you will have to look for how to withdraw money from a Sberbank current account. But some small banks are not so widespread; cash on their cards will have to be withdrawn from other people’s devices and cash desks, often with an additional commission.

How to correctly reflect a withdrawal in accounting?

Issuing money for favorable conditions does not mean that you will not have to pay for it in the future. Here, entrepreneurs who incorrectly maintain personal accounting may find themselves in a worse position. The biggest problem is the “cyclic error”, when identical transactions are constantly reflected in the wrong transactions. Especially if the money is withdrawn not only for personal consumption, but as working capital. Then each such revolution, i.e. Based on the results of the audit, cash withdrawals will be subject to tax, to which will be added the amount of penalties for non-payment, etc.

To avoid problems, withdrawal must be formalized:

• or as income of an individual entrepreneur and the issuance of funds to him in cash;
• or as income for individual entrepreneurs and payment of cash needs.

It is better to periodically check the correct names of transactions and numbers of debit and credit entries with professional accounting consultants.

How can an individual entrepreneur withdraw money from a current account with minimal financial losses? There are several possible ways. Let's look at each of them in this article so that you can choose the best option.

○ Methods for withdrawing cash from an individual entrepreneur’s current account?

There are four ways to withdraw cash from an individual entrepreneur’s current account:

1. Using a cash card (corporate card).
2. Through a checkbook.
3. Through the cash desk of a banking organization.
4. By transfer to an individual's debit card.

No other options are provided. Let's look at each of them in more detail.

✔ Corporate card.

When opening a current account, the bank manager offers the entrepreneur to issue a corporate card. It is linked to your checking account and allows you to withdraw cash from an ATM without any additional steps.

The main advantage of using a corporate card is the absence of additional manipulations to withdraw money from a current account. However, there is usually an additional fee for this service. The conditions must be clarified with the bank manager.

✔ Checkbook.

The use of a checkbook has almost sunk into oblivion. However, some people still use this method of withdrawing cash.

The advantage of this method is availability at any time. Alas, more positive aspects No. It takes 1-3 days to cash a check. In addition, such transactions are subject to VAT. In this case, the withdrawal fee is debited from the current account automatically. After this, the bank provides the entrepreneur with an invoice to justify the write-off.

✔ Cash desk of a banking organization.

Withdrawing cash from a current account through a bank teller avoids the need to pay a commission. However, this method involves certain difficulties.

To receive funds through a cash desk, you must contact the bank branch where the current account is opened and write an application. Data is written in the text individual entrepreneur and purpose of payment (for example, “for personal needs”).

Based on the application and subject to the presence of a civil passport, the cashier will give you the requested amount. Everything happens quite quickly.

✔ Individual debit card.

This method is used by IP quite often. It is convenient if you have remote access to manage your current account.

A transfer is made from the current account to the personal bank card of the entrepreneur as an individual. In this case, a minimum commission is charged.

A significant disadvantage is that you won’t be able to receive funds instantly. You will have to wait approximately one banking day. In addition, a certain limit is set for the transfer of funds, beyond which it will not be possible to withdraw money in this way.

○ Bank commissions.

For doing almost everything banking operations a commission is charged. Withdrawing cash from an individual entrepreneur's current account is no exception. What exactly the commission will be depends on the purpose of the transfer and the method of withdrawing cash.

✔ Through an ATM from a corporate card.

When withdrawing money from an ATM using a corporate card that is linked to an individual entrepreneur's current account, the commission is usually higher than with other withdrawal methods.

For example, in Sberbank the commission fee is 3%, while in other organizations the tariff can reach 5-6%.

✔ Withdrawal of funds for personal needs.

An individual entrepreneur has the right to spend the money he earns on personal needs without restrictions. This fundamental difference Individual entrepreneur from the founder of the LLC.

Letter of the Ministry of Finance of Russia dated August 11, 2017 No. 03-04-05/39905:
The funds that remain in the current account of an individual entrepreneur after paying taxes, fees and obligatory payments can be used by him for personal purposes. The Code does not provide for taxation of amounts of funds transferred from the current account of an individual entrepreneur to the account of an individual.

When withdrawing money for personal needs, the commission is usually small. Each bank has its own tariffs, but on average the commission varies between 1-2%. In addition, there is often a minimum commission threshold in rubles. For example, the commission may be 1%, but not less than 150 rubles. That is, even if you withdraw a thousand rubles, the bank will still withdraw 150 rubles in accordance with the tariff.

✔ For a salary.

If money from an individual entrepreneur’s current account is cashed out to pay wages, then the commission amount usually does not exceed 1%. However, you need to understand that if the entrepreneur does not have employees, then it will not be possible to withdraw money from the account with a minimum commission.

Some businessmen think that on a payment slip in the “Purpose of payment” column you can write “to wages IP." However, this formulation is illegal, since an individual entrepreneur cannot calculate his own wages. Most likely, the bank will refuse to carry out such an operation.

✔ Transfer to the entrepreneur's personal debit card.

When transferring to the entrepreneur's personal debit card, which he owns as an individual, a minimum interest is also charged. For example, in Sberbank it is 1%.

In this case, cash is actually withdrawn not from a current account, but from a personal card, so the bank will not charge a cash withdrawal fee. The businessman will be able to withdraw money from an ATM in the usual way.

✔ Reporting.

An individual entrepreneur is not required to keep strict records when withdrawing cash from a current account. However, it is recommended to have it in hand to present it to the tax office if required.

When generating a payment document, you must indicate the amount and purpose of the payment. In this case, the payment is considered fully processed from the point of view of the law. The fact of cash withdrawal itself is not reflected in the individual entrepreneur’s reporting.