How to open an individual entrepreneur for cargo transportation in Russia

The procedure for registering an individual entrepreneur for cargo transportation

Freight transportation is considered a very popular and profitable activity. However, it should immediately be noted that this market segment is extremely oversaturated. High competition is increasingly forcing entrepreneurs to work informally, that is, without opening an individual entrepreneur or registering a legal entity, which allows them to somewhat reduce prices for their services, but at the same time, this approach is fraught with other problems and troubles.

Registration of IP. "Pros and cons"

It is no secret that the process of opening an individual entrepreneur requires a certain amount of time and financial investment. Moreover, in the course of his activity, a businessman will have to pay taxes, make contributions to the Pension Fund, keep accounts and perform a whole host of other routine actions. Additional costs associated with the legalization of entrepreneurship will have to be included in the price of services, which can have a detrimental effect on competitiveness.

If an entrepreneur decides to engage in cargo transportation without registering an individual entrepreneur, he may encounter a number of factors that are very difficult to foresee in advance:

Customer mistrust . As practice shows, many senders of more or less valuable cargo do not always trust random contractors. Having the status of an individual entrepreneur or a legal entity will allow you to conclude contracts and agreements, provide guarantees or their appearance, which will one way or another help to start cooperation.
Without an individual entrepreneur, the performer has no rights . If any conflict or controversial situation arises, an entrepreneur who decides to save money on opening an individual entrepreneur finds himself completely defenseless. In the process of activity, you may encounter the loss of part of the cargo, recipients who decide not to pay, debtors - senders and other unpleasant issues that can only be resolved with the involvement of judicial or executive authorities. Turning to government officials with your problems without having the legal right to engage in this type of activity is a very daring act that can lead to a lot of much more serious troubles.
Limited types of settlements with clients . Many clients acting on behalf of an LLC prefer to conduct all payments through a current account. The absence of one will limit the circle of senders and recipients. It should also be noted that clients often pay for services provided with bank cards, and mobile terminals and acquiring are available only to officially registered entrepreneurs.

We should not forget about the obvious possible problems, namely clashes with representatives of the tax police. If this happens, then, at best, the entrepreneur will be limited to a fine, and at worst, a ban on business activities or even imprisonment will follow.

Registration of IP. Where to begin?

To officially register cargo transportation as a type of activity, you must go through a standard registration procedure. No additional licenses or permits will be required from the businessman, unless, of course, his activities involve the transportation of hazardous substances.

In order to start your own business legally, first of all, you need to obtain a Taxpayer Identification Number (TIN), if you have not already received one. To do this, you just need to write an application and take it to the tax office. Forms of such documents are available for downloading on the Internet. The period for obtaining a TIN is about two weeks.

Important! You can start registering your TIN and IP at any time, without leaving your home. You just need to read the information on the official website of the Federal Tax Service and follow the algorithm of actions posted there.

OKVED codes and package of documents to the tax office

Cargo transportation falls under code 60.24 OKVED, which implies any activity of road freight transport: be it courier delivery or, for example, operational assistance with moving.

To register an individual entrepreneur, you must provide the tax office with a package of documents, including:

application for assignment of individual entrepreneur status in accordance with the established form P21001;
receipt of payment of 800 rubles as state duty;
copies of all pages of the passport that contain information.

In addition, the aspiring entrepreneur must inform about the chosen taxation system, which must also be notified to the tax authorities by submitting a corresponding application.

Activities related to cargo transportation fall under UTII (Unified Tax on Imputed Income). An officially registered entrepreneur will be required to pay a fixed amount quarterly, which does not depend in any way on the income received. That is, tax will have to be paid even if there was no profit at all. We should also not forget about regular contributions to the pension fund of the Russian Federation.

After the tax office accepts all the documents, the entrepreneur will be notified of the date when it will be possible to pay a visit to the inspectorate to obtain the treasured papers giving the legal right to engage in cargo transportation.

Important! If the documents are not filled out properly, all operations, including payment of the state fee, will have to be repeated. In order not to waste your time and money once again, it is recommended to be extremely careful or seek the services of lawyers.

Receiving ready documents

After a certain time has passed, about five working days for opening an individual entrepreneur and fourteen days for registering a TIN, the entrepreneur will have to visit the tax office and receive a package of documents, including:

document confirming the opening of an individual entrepreneur (OGRNIP);
extract from Rosreestr (USRIP);
notification of tax registration;
notification of the Pension Fund of Russia about registration at the place of residence;
notification of the assignment of OKVED codes from Rosstat.

After which the businessman will only have to open a bank account. To do this, it is enough to provide documents from the tax office to the employees of the financial institution and pay for their services, which will cost about a thousand rubles. If the desire or need arises, it will be possible to make a seal.

Important! You can go through the procedure for opening an individual entrepreneur either in person or with a notarized power of attorney. Often, such powers of attorney are issued to lawyers who accompany the registration of an individual as an individual entrepreneur on a turnkey basis.

Answering the question of whether it is necessary to register an individual entrepreneur, there is a huge mass of opinions from current and former entrepreneurs, as well as from those who are far from business in general. If an entrepreneur decides to seriously engage in cargo transportation, then it is impossible to do without official permission to carry out this type of activity.

It is possible to engage in the delivery of goods without opening an individual entrepreneur only as an exception, when such activity does not fall under the concept of entrepreneurial activity, that is, it does not imply the systematic receipt of profit.

How to open an individual entrepreneur for cargo transportation

The content of the article

Where to start as an individual entrepreneur to get into cargo transportation? It is enough to familiarize yourself with OKVED on cargo transportation for individual entrepreneurs in 2019, make a decision and register with the tax authority.

How to open an individual entrepreneur for cargo transportation in 2019

Freight transportation refers to the delivery of cargo from the sender to the recipient. To start doing this, you need to have your own or rented transport.

To officially open a cargo transportation business, you must go through the registration procedure. Licenses and permits are not required if the type of activity does not involve the transportation of hazardous substances. To begin registration, you need to obtain a TIN. To do this, an application is drawn up and submitted to the tax service.

You can deal with issues of registration of TIN and IP online through the website of the Federal Tax Service.

The procedure consists of the following steps:

Collect documents.
Submit the documents to the tax service by registered mail with an inventory. This can be done electronically, but an electronic signature and an account are required. Documents can be submitted in person or by a trusted person.
The stage of checking documents for correctness and completeness.
The registration itself. It is considered completed if information about this is entered into the Unified State Register of Entrepreneurs.

Taxation in the field of cargo transportation

While the registration process is ongoing, the individual entrepreneur must decide which type of taxation to choose. Otherwise, OSNO will be automatically selected. To do this, you should study in more detail the forms of taxation that are available for cargo transportation:

OSNO – general mode. Accounting documentation is maintained in full and all taxes required by law are paid. An enterprise that does not have access to simplification uses a common system. Individual entrepreneurs for cargo transportation pay absolutely everything, incl. personal income tax persons and added value.
STS is a simplified system. It examines two tax options. In the first case, the tax rate is 6% and the object of taxation is income. In the second case - the rate is 15%. In this case, the object of taxation is selected independently and can be changed in the future.
A form of taxation, which is presented in the form of a single tax on imputed income. The most common among individual entrepreneurs involved in cargo transportation. The following restrictions are imposed here: the presence of up to 20 vehicles. The decision to apply this form of taxation is made by municipal authorities.

If the region does not have a permit, then it will not be possible to use such a system.

Patent form. This form is applicable only to individual entrepreneurs. The tax is calculated not on real income, but on estimated income, which is established at the regional level by regulation. A patent can be taken out not for the whole year at once, but for several months. When calculating the tax, insurance premiums paid for employees and entrepreneurs are not taken into account. For other types, contributions reduce the amount of tax.

OKVED codes

Freight transportation falls under code 49 OKVED. They include all types of cargo transportation, including cars and trucks. This does not include railway transportation:

49.41 – road freight transport;
49.31 – taxi;
49.41.1 – use of specialized transport;
49.41.2 – use of non-specialized transport;
49.41.3 – freight transport is rented together with a driver;
49.42 – transportation services;
52.10 – warehousing and storage;
52.21 – auxiliary activities related to land transport;
52.24 – transport handling of goods;
52.29 – other auxiliary activities related to transportation;
53.20.29 – other postal services that are not included in other groups;
53.20.3 – courier delivery;
53.20.31 – courier delivery using various modes of transport;
53.20.39 – other courier activities.

To engage in cargo transportation, you can choose several codes, but the main one should be one.

What documents are required

To register as an individual entrepreneur, the following documents are provided to the tax office:

application with a request to assign individual entrepreneur status in accordance with form P21001;
receipt of payment of state duty;
copy of passport;
a statement indicating the chosen taxation system.

This type of activity falls under the single tax on imputed income - UTII. The individual entrepreneur must pay a fixed rate quarterly, regardless of income. Don’t forget about regular contributions to the Pension Fund.

Then the tax office notifies you when you can obtain documents allowing you to engage in cargo transportation.

If the documents are filled out with errors, then the registration process begins from the starting point, including the state fee.

After five days, the individual entrepreneur receives the following documents:

certificate of opening an individual entrepreneur - OGRNIL;
extract from their Unified State Register of Individual Entrepreneurs;
information about registration with the tax authorities;
notification of the Pension Fund about registration;
message about assignment of OKVED code.

Then you can open a current bank account by providing the institution’s employees with documents from the tax authority. You can apply for registration of an individual entrepreneur either in person or through a representative with a notarized power of attorney.

Where to start a cargo transportation business?

My name is Emelyanov Arthur. I live and work in the city of Saratov. Four years ago he founded the transport company Transit, which today is one of the best in the region. Before opening cargo transportation and starting my own business, I ordered a detailed business plan, researched the market, and determined business prospects. Today, my company’s transport delivers goods throughout Russia.

The financial and organizational side of my business is as follows:

initial investment in business - from two million rubles;
5 cars of three brands - “Gazelle”, “DAF” and “RENAULT”;
10 drivers (two for each car), two operators, an accountant, a technician, a repair specialist, two managers;
a legal entity (LLC) has been formed;
office near the city center with an area of 60 square meters. I plan to open representative offices in other cities;
monthly income – from 700 thousand rubles.

How to organize a cargo transportation business?

Transport transportation is a serious business that requires responsibility and a competent approach from you.

Pay special attention to the following points:

1. Decide on the direction of your activity. Large transport companies provide a wide range of services - railway, road, sea and air transportation, assistance in paperwork, customs services for cargo, and so on.

But at the initial stage, you shouldn’t grab onto all directions at once - you can organize a business in cargo transportation by gazelle within the region, and then throughout the country.

As the company's popularity grows and profitability increases, the business can be expanded.

2. Come up with a company name. It should be simple and memorable. Naturally, the name of the transport company should be associated with transportation, for example, “MashTrans” or “Trans-auto”.

3. Analyze the market. It may seem that the freight market is free. But that's not true. There is fierce competition here, which you will have to fight with for the first 1-2 years.

At the same time, large companies take the majority of the cargo transportation market (almost half).

20-25% goes to medium-sized companies that have been in this area of business for a long time and have a solid client base.

10-15% are “narrow profile” carriers who work in one direction and with a specific product.

There are also private owners - about 5-10%. Such people have their own car, which helps them earn their living.

The rest is random and “floating” transportation.

Today, more and more often we come across reviews that cargo transportation as a business is very dangerous, and competition does not allow it to develop normally. This is wrong.

If you do your job well, take into account the mistakes of your competitors and eliminate them yourself, then you can become the best in this business in just a few years.

4. Solve the issue with registration. At the initial stage, IP is enough. Over time, the best option is to form an LLC.

In this case, you need to prepare the following papers:

charter of the newly formed company. The document should display all the most important information about the new company, its tasks, work goals, direction of activity, nature of cargo, volume of services provided, and so on;
establishment agreement. If you are the sole founder of the business, then such paper is not necessary;
minutes of the founders' meeting. This document should be drawn up even before any action begins, because it specifies the head of the company (the main responsible person).

In addition to the listed papers, you will need a document confirming payment of the state fee and a letter of guarantee from the landlord.

After opening a legal entity, you will have two most important documents - a certificate confirming the registration of the payer and a certificate of registration. With these, all roads are open.

5. To organize a trans cargo transportation business , you will need premises. In this case, the area will depend on the volume of services provided.

At the initial stage, a small control room - a room of 20-30 square meters - will be enough. The largest area will be taken up by the vehicle park and storage areas.

Finding the required area in the central part of the city will be very difficult. But for a transport company, distance from the center is not critical. You can also find premises in residential areas of the city.

Please note that when registering an LLC, the new premises will become the legal address. It will not be possible to conclude such an agreement with a subtenant - you will have to look for the owner.

Average monthly rental costs start from 20 thousand rubles, but much depends on the number of cars in the fleet, the number of employees and other factors.

You can study the numerous experiences of other entrepreneurs who have created their own successful franchise business in the section of our website: “Cases: I bought a franchise.”

The most successful and educational case, according to the editors of the Russtarup portal: “Tips on how to choose the right online store franchise.”

An interesting experience in creating a business under a franchising program is presented here >>>

6. Purchase vehicles and equipment. This waste item is one of the biggest. For the first time, you can take one or two Gazelles.

At the same time, it is not necessary to buy a new car - a used vehicle will do. The main thing is that the car is in good condition and without technical problems.

Another option is leasing. Lately, many lucrative offers have appeared. All that is required is to pay an advance payment (from 20% of the price of the car) and you can use the equipment.

The benefits of leasing are that you get a new car that comes with a warranty. If you wish, you can sign up for a deal for 2-3 years, which will reduce monthly payments to a minimum.

When choosing transport, consider the range of company services. In addition to Gazelles, low-loader trawls may be needed (for transporting particularly heavy and oversized cargo).

The total cost of purchasing cars and equipment is from 1-2 million rubles.

You have decided to open a transport company

7. With some staff, you can wait for the first 2-3 months and perform the functions of a courier, dispatcher and manager yourself. There is also no point in hiring a separate accountant - the work can be entrusted to a qualified employee of a specialized company.

On the other hand, you cannot do without a person who will take on all the operational work. As the number of orders increases, you will need your own staff - accountant, secretary, courier, operators and other employees.

Labor costs – from 20 thousand rubles (at first) and from 150 thousand rubles in the future.

How to open an individual entrepreneur for cargo transportation?

If you do not have the desire or opportunity to register a legal entity, then at the initial stage you can work as an individual entrepreneur.

All that is necessary is to appear at the tax office and bring the following documents:

an application drawn up in the form;
a receipt confirming payment of the state fee;
copies of the main pages of the passport (as a rule, these are pages with personal data and information about the place of registration);
TIN.

As a rule, the listed documents are sufficient. And reviews about the cargo transportation business from the gurus of their business confirm this. But! Pay special attention to the selection of OKVED codes.

For cargo transportation, the following options are suitable: 63.4 (organization of cargo transportation) and 60.2. The second code includes the activities of other land transport (in our case, this is a car).

How long will it take to open a sole proprietorship?

If you have all the documents and timely contact the tax office, it takes no more than a month to complete all the paperwork. In this case, the total cost of the procedure will not exceed several thousand rubles.

Table No. 1. Potential for consumption of transport company services in Russia

What should a business plan contain?

When drawing up a business plan, it is important to pay attention to the following parts:

1. Overview section. This should describe the form of the business, the future goals of the company, a brief overview of the cargo transportation market in a particular region, and so on. This section is very important - it provides the rationale for the rest of the project.

2. Description of the activity. Here it is important to take into account the direction of the company’s work, the type of cargo transported, the list of services, and so on.

3. Market analysis. This section is entirely devoted to a more in-depth study of the chosen direction, business prospects, analysis of the shortcomings of competing companies, and making proposals to improve the company’s activities.

4. The production activity plan must contain sequential steps to implement the business project, taking into account all existing risks.

In addition, the section should contain a description of all resources (equipment, machinery, premises, personnel, advertising costs) that will be needed when organizing your business.

5. Project costs. This section takes into account all expenses and income of the business.

Table No. 2. Growth of the cargo transportation industry in Russia

How much does it cost to open a freight transport company?

Costs may vary. The most budget option is to use a gazelle for cargo transportation business, and reviews from experienced entrepreneurs confirm this.

Read more: Extracting a victim from a car in an accident
In this case, the expenses will be as follows:

rent of a small office – from 20 thousand rubles per month;

registration – from 10 thousand rubles;

purchase of machinery and equipment - from 500 thousand rubles (when leasing, you can get by with a smaller amount);

staff payment – from 80 thousand rubles (3-4 employees are enough);

advertising – from 20 thousand rubles.

Does it make sense to open a business from scratch or is it better to buy an existing business?

Here you should focus on the capabilities of your wallet. If you have an amount of 2-3 million rubles, then you can buy a ready-made and registered business.

Otherwise, it is better to gradually develop yourself. Moreover, the costs are relatively small.

5 thoughts on “Where to start a cargo transportation business? ”

Owning a transport company with a fleet of vehicles and a clientele over a wide geography is not a matter of just one day. I caught my first orders wherever I could - Avito and printed advertisements, acquaintances and social networks, free catalogs and car wraps. As I gained new knowledge, it became more and more interesting. It happened twice that I wanted to close up shop, and once I was broke. These are probably natural processes that accompany any business.

Yes, in any business you can be both at the top and at the bottom. This is completely normal, but not everyone can get out of the bottom and back to the top, which is why they quit their business and return to work for their uncle. Of course, I haven’t been to the top yet, but I’m confidently moving towards the goal. I have a car, I have a license, I’m working on my client base. After 2 months of work, I felt that the business was worthwhile, especially when regular customers contact me, albeit for small shipments. I’ve been working for three months, I’m still in the dark in this matter, but I have a plan and motivation, so we’re moving confidently. I felt competition, but it wasn’t that critical. Quality work is highly valued, and not everyone provides it.

It would be nice to talk about this business in person, I’m just opening an individual entrepreneur myself

In fact, the author does not offer the most profitable option. For example, we have a transport company in St. Petersburg, and it has plenty of clients (I myself, for example, regularly contact them). At the same time, they ORGANIZE delivery and customs, and do not carry them with their own transport. As a result, this is even more interesting for the client; there are always options for delivery in different ways. A business owner can immediately work long distances and not have to deal with his own fleet of vehicles. And the article proposes to create another micro-IP for cargo transportation, so now it is unrealistic to reach normal profits.

Thank you for the article... But even in our wonderful region, more respectable and serious guys have been riding for a long time, and carrying goods worth many thousands. Maybe the service in the region is not bad, but delivery from abroad is definitely done by someone large and reliable. For the last six months I have been using the services of Sharkis, for example.

How to open an individual entrepreneur for cargo transportation in 2019, step-by-step instructions

Freight transportation is one of the most popular areas of business in Russia. Despite the fact that the most common form of taxation for cargo transportation is UTII, PSN, created in 2013, is gaining a large army of followers among businessmen. Similar in essence, but different in basic characteristics, the forms pose the question to future entrepreneurs: which taxation system is best for individual entrepreneurs involved in cargo transportation. The article will tell you how to open an individual entrepreneur for cargo transportation and the peculiarities of taxation.

How to open an individual entrepreneur for cargo transportation in 2019: where to start, step-by-step instructions

To begin official cargo transportation activities in 2019, you must go through the standard procedure for registering an individual entrepreneur. You do not need to obtain a license if you do not plan to transport hazardous substances.

To register you will need to provide:

application P21001, a current sample is available on the tax service website. It is important to fill out the form correctly;

a receipt confirming the fact of payment of the state duty (800 rubles);

copy of passport and TIN (if available).

The procedure for registering an individual entrepreneur for cargo transportation consists of several stages:

Collection of documents.

Transfer of a set of documents to the tax inspection authorities. Several methods are allowed: in person, by mail (registered mail with 2 copies of the inventory attached) or electronically (via the State Services portal, you must have an electronic signature - an electronic digital signature and a confirmed account). The law also allows you to attract a trusted person to represent interests in government agencies.

Checking the correctness and completeness of documents by the fiscal service authorities.

Registration of individual entrepreneurs. The procedure is considered completed after entering the information into the Unified State Register of Individual Entrepreneurs.

When filling out an application for registration, the future entrepreneur must indicate OKVED codes reflecting the direction of future activity. Since 2016, cargo transportation has been reflected using codes 49.4 (includes all types of transportation, including passenger vehicles and trucks, except railway), 49.41 (transportation of all types of cargo, including dangerous and special), 49.42 (transportation services, for example, relocation). You are allowed to choose the main type of activity and additional ones (in unlimited quantities).

The registration procedure takes up to 5 business days, but a negative decision may be made as a result.

In such cases, the tax authorities notify the applicant in writing with a detailed explanation of the reasons, after eliminating which the documents are submitted again, the state duty is paid again.

Taxation on cargo transportation

At the time of registration, the entrepreneur must inform about the chosen taxation system, otherwise the OSN will be “automatically” applied. An entrepreneur engaged in cargo transportation should think in advance about which taxation system to choose for convenience and benefit.

To do this, you need to familiarize yourself with the tax forms available to entrepreneurs in the field of cargo transportation:

OSNO - the general regime is the most difficult for individual entrepreneurs, both in terms of the amount of tax payments and reporting. It implies payment of personal income tax, VAT, property taxes, and for each it is necessary to submit a declaration. To correctly calculate the amount of tax, keep records and reports, you must have professional accountant skills. The advantage of using it is the ability to work with counterparties who are VAT payers and the absence of restrictions on revenue and transport units;

The simplified tax system has criteria for application. Allows you to select the tax base “income” or “income minus expenses”, at a rate of 6 and 15%, respectively. Reporting consists of KUDiR and annual filing of a declaration;

UTII - the use of “imputation” is permissible if the number of cars in the fleet does not exceed 20 units, and the number of employees is 100 people. A tax rate of 15% is paid on imputed income, calculated based on physical indicators and established profitability values for each industry. The list of industries that have the right to use UTII is approved by municipal authorities. The declaration is submitted every quarter;

PSN - declarations are not submitted, but it is necessary to keep records of income.

Regardless of the chosen mode, the individual entrepreneur who has chosen the direction of cargo transportation is obliged to pay transport tax. When paying, the fact that the car belongs is important - rented vehicles are not subject to tax. Also, regardless of the form of taxation and the reporting inherent in it, the entrepreneur needs to control the filling and maintenance. Regardless of the chosen mode, the individual entrepreneur who has chosen the direction of cargo transportation is obliged to pay transport tax. When paying, the fact that the car belongs is important - rented vehicles are not subject to tax. Also, regardless of the form of taxation and the reporting inherent in it, the entrepreneur needs to control the completion and maintenance of the waybill - the primary document that is used to account for vehicles and payments to drivers. The document is carefully checked by traffic police officers.

There is no sample waybill established by law; only the information that it should contain is fixed.

What is PSN

PSN - patent taxation system - is one of the special regimes that replaces several taxes (personal income tax, VAT, property) with payment of a fixed cost of a patent, the calculation of which is carried out without reference to actual income received.

The rate is 6%. PSN has the following characteristics that can be considered as advantages:

the cost of a patent is fixed, which means there is no need to independently calculate tax payments;

it is possible to purchase a patent for a period of 1 to 12 months;

no declaration required;

it is allowed to work without a cash register - the replacement is a strict reporting form that records the fact of payment in cash or by bank transfer. However, in 2017, the Government initiated the transition to online cash registers, individual entrepreneurs on PSN received a deferment until July 1, 208;

provision is made for the use of reduced rates when deducting contributions for employees, with the exception of individual entrepreneurs engaged in the provision of catering services, trade, and property rental.

The list of industries subject to the application of a patent, as well as the possibility of applying “tax holidays”, is approved by municipal authorities.

PSN has other characteristics that cannot be considered advantages:

the area of the premises occupied by the business should not exceed 50 sq.m.;

limited number of activities;

number of employees – no more than 15;

it is impossible to reduce the cost;

it is necessary to keep records using KUDiR for each direction separately;

the total aggregate income of the individual entrepreneur should not exceed 60 million rubles;

For each area of activity it is necessary to purchase a separate patent.

Payment for a patent valid for up to 6 months is made at a time, before the expiration date.

If the period is longer, then it is allowed to divide contributions into three parts:

1st installment in the first 3 months;

remaining until the end of the term.

Cost calculation in 2019 is carried out according to the formula: basic profitability (information is contained on the websites of constituent entities of the Russian Federation) x 6%. It is possible to make the transition to the PSN upon registration or upon application, which must be submitted to the tax service no later than 10 days before the start of the application of the special regime. A petition to extend the application of a patent must be submitted before December 20 (before the first days of January, if the previous one was valid for a year). An application is submitted to the Federal Tax Service at the place of registration or to the authorities of the region where it is planned to do business. Accounting is carried out in KUDiR, where it is necessary to indicate all income received during the tax period of application of the PSN.

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The patent is valid only within the region of registration. However, if the individual entrepreneur is engaged in intercity transportation and the contract with the client was concluded in the region of registration, and in another region there is only the final destination of the trip, there is no need to purchase a patent in another region.

Patent for individual entrepreneurs in the field of cargo transportation

To understand which taxation system to choose for individual entrepreneurs engaged in cargo transportation, it is necessary to compare the two most popular and similar forms: UTII and PSN. The use of a patent has one important feature: if there are two or more vehicles in the fleet, then a patent must be purchased for each of them. If the condition is not met, the PSN will be combined with another mode, for example, the simplified tax system. Unlike UTII (the maximum number of vehicles is 20 units, including own and leased ones), a patent has no restrictions on the number of vehicles. But “imputation” has the advantage of no restrictions on the type of activity and requirements for the threshold income value. There are differences in the tax base (imputed income under UTII, estimated income under PSN) and in the interest rate (15 and 6%, respectively). So, as an example, you can calculate the cost of a patent: IP Pushkin is engaged in cargo transportation in Moscow, there are 5 units in the fleet, the carrying capacity is 1 ton.

Calculation of patent value:

Determination of potential income. The basic profitability of the region for transport less than 3.5 tons is 600,000 rubles. DB = 600,000 x 5 = 3,000,000 rub.

Calculation of the annual cost of a patent: 3,000,000 x 6% = 180,000 rubles.

For the quarter: 3,000,000 x 6% x 3/12 = 45,000 rub.

Result: patent for cargo transportation for individual entrepreneurs 2019 cost per unit per year in Moscow - 36,000 rubles. or 3,000 rub. per month. To calculate UTII, you will need more information, coefficients K1 (set by the federal government, in 2019 it is 1.798) and K2 (depending on the region of activity), as well as the number of vehicles. Imputed income for cargo transportation – 6,000 rubles. for one unit. An example for one transport in Moscow: 6,000 x 1 (number of transport) x 1,798 x 1 (K2 for Moscow) x 15% x 3 = 4,854 rubles. Thus, with a small fleet, few personnel and contracts limited in duration, the use of PSN will help to significantly reduce the level of tax burden and simplify document flow.

There is no need to calculate the cost of a patent. The full cost is indicated on the website of the constituent entities of the Russian Federation. In addition, you can use the online calculator on the website https://patent.nalog.ru/info/. Calculation is available to all users, including unregistered ones.

To calculate the cost you need:

Select the current period, as well as the period of use.

Select the Federal Tax Service. When choosing Moscow, you will need to clarify the municipality.

Type of activity: provision of services for the transportation of goods by road.

Specify the load capacity.

The calculator will not only calculate the cost, but also indicate the number and size of payments. Payment is available on the Federal Tax Service website, where you can also print receipts.

To register a patent, an existing individual entrepreneur must go through several steps:

Go to the Federal Tax Service website and download a standard application https://www.nalog.ru/html/sites/www.new.nalog.ru/doc/patent_zayavl.pdf.

Fill out and submit to the Federal Tax Service;

Receive a patent in 5 days with payment details.

The transition to the use of a patent is not the basis for the “automatic” termination of the application of the current form of taxation; in order to be deregistered, you will need to file an appeal.

An entrepreneur can be deregistered from the PSN register in several cases:

on their own initiative;

loss of the right to use: excess income, staff, change of field of activity;

There are 10 days left until the end of the validity period, and an application for extension has not been submitted.

It is worth remembering that entrepreneurs with PSN are not exempt from paying insurance premiums “for themselves” and their staff.

When opening an individual entrepreneur to provide cargo transportation services, it is important to carry out a preliminary analysis of the future business. However, it can be noted that there is no universal scheme for the use of one or another mode. Every entrepreneur, before purchasing a patent for cargo transportation, must carefully analyze: the planned amount of income, the number of employees and units of transport. The obtained indicators are compared with the results of calculations for other forms of taxation, after which a decision is made. At the same time, it is worth taking into account the reporting requirements, how feasible they are for a businessman, and whether additional efforts and financial costs will be required. It is easier for existing entrepreneurs to make a choice, since they have something to compare the advantages and disadvantages with.

Freight transportation

Here you will learn about the cargo transportation business, and you can also download an example of a business plan for organizing this business.

Having your own business and working for your own profit is an idea that can appeal to anyone. But just what kind of business should I start? If you have the right to drive a car of category “C” and “B”, then the answer suggests itself. You can organize a service specializing in cargo transportation. In order to open a cargo transportation business, you need to draw up a detailed business plan for opening your future enterprise, an example of which is presented below.

Where to start and how to open your own business

For many, the expression “I want to do cargo transportation” is the key point in starting a business, but it’s not enough to just wish, because you also need to know how to start cargo transportation from scratch and open your own business the right way.

Your Jedi path should look like this:

Drawing up a business plan.

Drawing up all necessary contracts and agreements.

Purchase of transport and, if necessary, special equipment: gazelles, trucks, Kamaz trucks, etc.

Registration of a cargo transportation business - opening an individual entrepreneur.

Renting an office (if needed).

Hiring labor (if needed).

Advertising your business.

How to open an individual entrepreneur

Of course, if you have any large organization, then you will have to open an LLC. But if you decide to engage in small cargo transportation, i.e. have a small number of trucks, gazelles and personnel (or even do everything yourself), then you need to register as an individual entrepreneur. It's very simple.

How to open an individual entrepreneur for cargo transportation:

It is necessary to prepare a standard package of documents:

Pay the state fee.

Submit an application to the tax office, in which you need to indicate passport data, contact phone number, activity code according to OKVED - for cargo transportation code 60.24. Depending on the number of activities, there may be several codes. They are all located nearby.

You can do all this either yourself, or provide a power of attorney to your representative, which he has done for you.

Business plan

Project overview section

This section indicates the goal of the project, which means the creation of the enterprise itself, which will provide cargo transportation services on medium-sized commercial vehicles.

The organization’s work scheme includes the dispatcher receiving an order for cargo transportation, then transferring the order to the driver and, accordingly, its execution by the latter. The enterprise must be focused on consumer demand, i.e. of people.

Description of the enterprise

Cargo transportation will be carried out by a separate entrepreneur. In this case, this is the most optimal option, which allows you to reduce the tax burden on the organization and minimize accounting. If an entrepreneur carries out cargo transportation with less than 20 vehicles, then a single tax on temporary income is applied to him.

Freight market analysis

Before starting your own business, it is worth conducting an analysis of the market segment. Freight transportation is no exception here. Opening the local press, you will see that there are not many advertisements offering this type of service. Therefore, it is worth first finding out:

who is your future competitor;

what vehicles he uses to transport cargo;

who are its clients, what kind of cargo does it transport;

what is the cost of the services he provides?

After analyzing all this data, you can find out how to proceed next.

If, after analyzing the cargo transportation market, you have not abandoned the idea of opening your own business, then next you need to develop an action plan for marketing and attracting customers. It must necessarily include the development, placement and distribution of advertising for the enterprise and freight transportation services in the media. It would also be useful to distribute advertising leaflets and hand out business cards in those stores that sell building materials, household appliances, and furniture. You can consider a system of discounts for regular customers.

Enterprise production plan

Before the full operation of the enterprise begins, it is worth purchasing several vehicles on which cargo transportation will be carried out. You can take, for example, 1-2 GAZelles. You will also need to rent boxes for storing and parking your cars.

When you are just starting your business, you can refuel your car at the retail price at a gas station. If things go well and you want to expand your fleet for cargo transportation, you can enter into an agreement with a gas station, according to which fuel will be purchased at a more favorable price.

As for personnel, you will need 1 driver, 1 dispatcher. The entrepreneur himself can act as a second driver. A company specializing in this can handle accounting for cargo transportation. You will also need two or three loaders. It is better to agree with them on a piece rate.

Enterprise expenses

Below is a list of estimated expenses (in rubles):

purchase of cars - 1,000,000;

rent of office space (per month) - 10,000;

rental of boxes - 10,000;

fuels and lubricants - 40,000;

wage fund - 30,000;

advertising - 10,000;

other expenses - 20,000;

total - 1,120,000.

The data shows that to organize a cargo transportation service you will need a starting capital of 1120 thousand rubles.

On average, a freight transportation service earns about 150 thousand rubles per month using two cars. Net revenue will be about 50 thousand. It turns out that you can achieve self-sufficiency within 2 years. If cars are leased, the payback period is reduced to 3-4 months.