It is much easier for an individual entrepreneur to withdraw profits from a business than for the founder of a legal entity. There is no need to make a decision on distributing profits to dividends (which is possible no more than once a quarter), pay tax on dividends or draw up any supporting documents.
❛❛ An individual entrepreneur can spend all honestly earned money on himself, unless he has debts on taxes and insurance premiums. ❜❜
An individual entrepreneur cannot pay his own salary, which the official authorities have repeatedly explained (letter of the Federal Service for Labor and Employment dated February 27, 2009 N 358-6-1; letter of the Federal Tax Service of Russia for Moscow dated July 26, 2007 . N 18-12/3/071422@). And in the letter of the Ministry of Finance dated November 25, 2008 N 03-04-05-01/441 it is emphasized that “Taxation of amounts of funds withdrawn from the current account of an individual entrepreneur for use for personal needs is not provided for by the Code.”
Thus, an entrepreneur can receive his money from a business, but not in the form of a salary, but in the form of income that will be taxed according to the chosen taxation system. There is no need to pay additional tax, such as personal income tax on wages, when using income for your own needs.
Forms of payment for goods and services of an individual entrepreneur
An individual entrepreneur can receive money for his goods or services in different ways:
- Cash with or without a cash register;
- By non-cash transfer to a bank account;
- Payment in cash by receipt through a bank;
- Using electronic wallets;
- Through bank cards;
- Under a cash service agreement from courier services;
- Using payment aggregators;
- Cash on delivery via Russian Post, etc.
Be that as it may, all the variety of forms of payment ultimately comes down to two options: cash or non-cash money. Since all payments online, through terminals, electronic wallets, by bank card, from courier services or cash on delivery must be linked to the entrepreneur’s current account.
Entrepreneur's current account
Is it possible for an individual entrepreneur to use in his work a bank account opened for an ordinary individual? No, an individual's account cannot be used. Instruction of the Central Bank dated May 30, 2014 N 153-I determines that current accounts are opened for individuals to carry out transactions not related to business activities or private practice.
To run a business you need. The bank charges money for opening such an account and conducting transactions on it, so, of course, there is a temptation not to open such an account, but to use the individual’s current account.
Why is an individual account bad for an individual entrepreneur?
- First, the bank, which monitors the purpose of payments, can simply refuse to perform transactions on the current account if it considers that they are related to business activities.
- The second reason why a current account cannot be used to conduct business is the state’s attention to unexplained income as part of anti-corruption and anti-terrorism activities. If you receive money from a business into a current account, that is, you reflect the income officially and pay tax on it, according to the chosen taxation system, then such income cannot be considered illegal.
- And finally, the third reason why an individual entrepreneur needs to use a current account in business is due to the fact that for the tax inspectorate our income that comes to a bank account is almost transparent. If this account is not a current account, that is, not intended for running a business, then tax authorities can tax these amounts as income not received from business activities, that is, at a rate of 13%. If we compare, for example, the rate of 6% of income on the simplified tax system Income, it turns out that the tax will be twice as high. If an entrepreneur receives money using UTII or PSN, then he does not pay any taxes on real income at all, because imputed tax or patent value is calculated on the basis of physical indicators.
How can an entrepreneur register receiving money from a business?
So, he has money that an entrepreneur could spend on himself, and it is either in the cash register or has arrived in his current account. Question - what provisions of the law allow you to spend money received from business activities for your own needs?
Directive of the Bank of Russia dated October 7, 2013 No. 3073-U “On cash payments” came into force on June 1, 2014. The instruction officially allows individual entrepreneurs to spend money on their personal needs directly from the cash register. Previously, in the letter of the Central Bank of the Russian Federation dated 08/02/2012 No. 29-1-2/5603 (which was based on the previous Directive No. 1843-U dated 06/20/2007) it was explained that entrepreneurs can spend cash withdrawn from their current account for personal needs.
On June 1, 2014, another Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions” came into force, which introduced for individual entrepreneurs
According to the law, all money in the current account is the property of the individual entrepreneur. He can buy food for the cats or pay office rent with them. We tell you how to legally cash out.
How can an entrepreneur withdraw money from a Sberbank account?
Individual entrepreneurs transfer money from a current account to a personal account, then withdraw it from the card. The transfer arrives on the card within four hours or within two days.
So that the tax office does not have questions about the transfer, individual entrepreneurs indicate in the comments that this is a transfer of the individual entrepreneur’s profit. This is necessary so that the tax office does not suspect the entrepreneur of cashing out and does not block the account.
It is better to transfer to your own card so that the first and last names match. If you transfer money to a card with someone else’s name, the tax office will think it’s a cashier and will close the account.
Ways to cash out your account
When there is money on the card, you can withdraw it in several ways:
- fill out a checkbook and get cash from the bank;
- write an application to withdraw money to replenish the cash register and receive it from the bank;
- transfer to a bank card, be sure to your own;
- transfer to a deposit, but can be withdrawn after the individual entrepreneur closes the account.
When cash is needed urgently, it is withdrawn from the card that is linked to the account. You will have to pay a percentage for withdrawals, but an ATM can be found at any time of the day. But it’s better not to do this, because the tax office may suspect you of cashing out and close the account. The safest way is to transfer to your card as an individual and pay from it.
How to withdraw money from an individual entrepreneur's account to a Sberbank card
In order not to go to the bank, you can transfer money to a Sberbank card, which is linked to the individual entrepreneur’s current account. The limit for withdrawing cash from a Sberbank card is 170,000 rubles per day, but not more than five million rubles per month. The bank does not limit the number of cards, but charges a percentage for the transfer.
You can transfer money from an individual entrepreneur’s current account to a personal one and then withdraw from it. The bank does not charge interest for such transactions, but the money can go on for days.
If you don’t yet have a bank account with Sberbank, click to start registering.
An entrepreneur has the right to open current accounts to which funds earned while conducting business will be transferred, and with the help of which settlement transactions will be carried out in non-cash form.
But in this case, it’s worth figuring out how you can withdraw money without unnecessary problems. Let's consider what rules individual entrepreneurs must adhere to in 2019.
Individual entrepreneurs register current accounts without thinking about how funds will be withdrawn from them later. And money can be needed at any time, while no one issues instructions on how to receive it.
But this does not mean that you will not be able to withdraw the required amount. You just need to know which scheme to follow and what the limit is for withdrawing cash. We'll talk about this further.
What do you need to know?
No one can force you to open a current account. But if you decide that this is simply necessary for your activities (for settlements with counterparties, etc.), you need to find out what it is and how to cash out funds from such an account.
Definitions
A current account is an account that is opened by banks for companies and individual entrepreneurs and is used to store funds.
With its help, settlement transactions are carried out at the request of account owners, in contrast to settlement sub-accounts that are opened for a non-independent business entity and are used for crediting funds.
According to legislative norms, it is not mandatory for entrepreneurs to open current accounts. Personal accounts of an individual can be used for settlements.
But it is worth noting that current accounts are more convenient for a businessman. According to this account:
What is the purpose of the operation?
When conducting transactions on a current account, it is worth knowing certain nuances. Let's look at them. All operations with cash accounts are called transactions (, transactions). But what is their purpose?
At the request of the entrepreneur or at the request via electronic media, through the Internet banking system, the bank must make a transfer for the person, receive or move funds from accounts.
If a banking institution does not see any obstacles to carrying out such operations, it takes certain measures
Legal regulation
In accordance with the Civil Legislation of the Russian Federation, an entrepreneur can use the company's current accounts for personal purposes.
All funds received should not be taxed if the financial transaction is carried out within the framework of the law.
A businessman’s property cannot be divided into personal and received as a result of business activities.
The bank has nothing to do with this. To receive money, you only need:
If the amount is large, then you should leave a request the day before the operation, since the bank may not have that kind of money.
How to cash out legally?
The entrepreneur has the right to independently manage the money in the account. But, nevertheless, you cannot freely withdraw money from your current account.
They can only be spent on transferring tax amounts, contributions, earnings, paying money on transactions, etc. But how can you cash out funds legally, so that there are no claims from inspection structures?
Methods for withdrawing funds from a current account may vary. This should be clarified with the bank itself:
| Check books | This is a rarely used option. Plus, the book is always available. Disadvantages – cashing out the amount takes a lot of time, value added tax is charged on the transaction, an invoice must be submitted to the entrepreneur |
| Cash card | A special type of card with which a bank client can withdraw funds from ATMs. The advantage is that you do not need to go to a branch of a banking organization. Disadvantage: fees may apply |
| Withdrawing money from accounts through the cash desk of a banking organization | This way you won't have to pay a commission fee. To receive funds, you need to write an application according to the approved sample, reflecting the purpose of the payment |
| Processing transfers from current accounts to personal bank cards for individual entrepreneurs as an individual | There is no need to pay a commission. The disadvantage is that the amount is limited and the transaction takes place within 24 hours. This means that this method should not be considered as an urgent method of withdrawing money. |
| Make bank deposits | — |
Is it possible without commission?
Consider these points:
| An entrepreneur should not transfer personal amounts to cards of other individuals | This money will be considered the recipient’s income, which means tax will be withheld. |
| Cash out funds individual entrepreneur | Entitled without any tax payment |
| Do not make personal payments from the account | In order not to raise additional questions from the regulatory authority |
| Individual entrepreneurs do not pay tax on personal income when withdrawing money from current accounts | Such tax is paid only under a simplified tax regime based on the results of activities when submitting declarations |
| If you withdraw a large amount | The commission will be impressive |
How to withdraw money from an LLC?
Emerging nuances
Many people have a number of questions when withdrawing money from their account. We will try to answer some of them.
Features during liquidation
If an individual entrepreneur is liquidated, how can I withdraw the balance from the account? There can be no restrictions on the rights of clients regarding the management of money that is in the account.
Operations on accounts (Russia) cannot also be suspended.
It’s great if your accounts have a card attached to which you can withdraw funds. The main thing is that such a card should be opened in your name, so that there is no basis for recognizing the money as a person’s profit, and, accordingly, for paying taxes.
Banks usually set limits on the amount that can be withdrawn over a certain period of time. If such a limit is exceeded, then a significant commission will be charged (up to 10%).
For this reason, businessmen prefer to open several accounts with different credit institutions so that they can withdraw small amounts for personal needs.
But such actions may be of interest to the banking security service, since direct deception takes place, which causes financial damage to banks.
Remember that using funds for your own needs is possible only if debts on taxes and insurance contributions are fully repaid. The accounts are closely monitored by representatives of the federal tax authority.
And if declarations or other reports are not submitted, taxes are not paid, tax authorities may contribute to blocking the current account of an individual entrepreneur.
How can I shoot on USN 6?
Let's determine what is worth paying attention to. The individual entrepreneur has the right to dispose of his funds as he pleases. Money can be used both for business activities and spent on personal needs.
In this case, there is no obligation to pay. An entrepreneur pays this type of tax based on the results of its activities by submitting a corresponding declaration to the authorized body.
Amounts withdrawn from current accounts will not be subject to personal income tax, since the fact of withdrawal should not be classified as an activity aimed at making a profit.
When Sergei tried to withdraw money from the account, he did nothing illegal. If the individual entrepreneur has paid taxes and insurance premiums, he can spend the money he earns as he wants. This is stated in two documents: letter of the Ministry of Finance of Russia No. 03-04-05/39905 and letter of the Bank of Russia No. 29-1-2/5603.
From a current account you can pay salaries to employees, pay suppliers, pay office rent, and everything related to the work of an individual entrepreneur, but you cannot use a current account for personal purchases. This is written in Bank of Russia instructions No. 153-I (clause 2.3). To spend the money you earn, you must first withdraw it.
How to withdraw money
There are four legal ways to withdraw money from an individual entrepreneur’s current account.
1. Get cash from the bank's cash desk. To do this, you need to fill out a payment order or checkbook, and write “for the personal needs of the entrepreneur” in the purpose of the payment.
Behind cashing out moneyyou will have to pay a commission- 2% or more. Some entrepreneurs are trying to save money. In order not to pay a commission to the bank, they transfer money to themselves as an employee, and in the purpose of payment they write “Salary of an individual entrepreneur.” But in this case, the bank has the right to refuse to issue money - according to the law, an entrepreneur cannot pay his own salary. To receive money, you need to indicate the true purpose: for example, for personal needs.
2. Use a cash card. This is a card that is linked to a current account. You can use it to withdraw cash from your current account at an ATM. Most often, the bank sets commissions, amount limits, and service fees for such cards. Different banks offer different conditions - you need to check with the manager for details.
3. Transfer money to a personal bank deposit. In this case, you do not need to pay commissions and taxes, but you can spend the money only after the end of the deposit period. If you withdraw money early, you will lose interest. To receive money and interest whenever you want, you need to look for a suitable deposit.
4. Transfer money to a personal card. This can be done in your personal online banking account - no need to go to a bank branch, fill out a payment order and pay a cash withdrawal fee. But most likely you will have to pay a transfer fee - at least 1% of the amount. Once the money is on your personal card, you can withdraw it from an ATM or pay for purchases by bank transfer.
To avoid paying tax, you need to open a card in your name. If you transfer money from a current account to another person’s card, you will have to pay 13% personal income tax.
It is legal to transfer money from a current account to a personal card. But if a businessman transfers money regularly, the bank may block the current account.
Why does the bank block accounts?
This can happen if the bank suspects a businessman of illegal cash withdrawal. At the same time, it doesn’t matter how much the businessman withdraws - they can suspect something is wrong even because of the transfer of 50,000 rubles. In such a situation, there is no point in being angry with the bank; it acts on the recommendation of the Central Bank. But you can figure it out and solve the problem.
Banks evaluate individual entrepreneur transactions according to many criteria - the main 130 are listed in Bank of Russia Regulation No. 375-P. But the list is not final - banks have the right to add additional items to it.
The bank will definitely suspect the businessman:
- if customers transfer large amounts to the account, and the individual entrepreneur immediately transfers the money to other accounts or cashes it out;
- if the money comes from companies that do not pay taxes;
- if a businessman has been registered as an individual entrepreneur for several days, and large sums are already being deposited into the account;
- if it is not clear what the profit consists of. The turnover on the current account is large, but the individual entrepreneur spends little money on salaries to employees, payments to suppliers and contractors, office rent and utilities;
- if a businessman has entered into a deal that makes no economic sense. For example, paid the subcontractor all the money that he received from the customer;
- if a businessman splits a large payment (from 600,000 ₽) into several parts. This shows that he wants to avoid the control of Rosfinmonitoring.
If the individual entrepreneur’s transactions seem dubious to the bank, it will block the current account and require supporting documents.
Why does the government block accounts?
Banks block current accounts not only on their own initiative. Rosfinmonitoring can give them such instructions if they suspect a businessman of terrorism or money laundering. The basis for blocking is Law No. 115-FZ “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism.”
If an entrepreneur is suspected of terrorism or extremism, he will find out about this before the account is blocked and not from the bank. Those who are under investigation or convicted under certain articles of the criminal code can be included in the list of terrorists and extremists. Information about them is transmitted to Rosfinmonitoring, and it instructs the bank to block the client’s accounts. In this case, the entrepreneur will not be able to use the money while he is on the list. This rarely happens.
A more likely reason is that the entrepreneur was suspected of money laundering or tax evasion. The most common reason for blocking is when an individual entrepreneur transferred more than 600,000 rubles to himself or to another account. Rosfinmonitoring checks such transactions: it will not allow you to use the money until it finds out where this money comes from and what the businessman will spend it on. In this case, Rosfinmonitoring asks the bank to block the account, and the bank informs the client about the reason for blocking and requires supporting documents.
When the bank checks the documents, it will report the results to Rosfinmonitoring, and it will decide whether to unblock the current account or check further.
What to do if the bank has blocked your account
If you find out that your account is blocked, first act through your bank. If it doesn't help, go higher.
1. Find out why your account was blocked. If you, like Sergey, found out about the blocking of your account by accident, call the bank. But usually banks themselves notify the client - they call or send an email.
Such a letter is sent by Renaissance Credit Bank when it blocks an account. The letter contains the documents that need to be provided in order for the account to be unblocked.
2. Collect the documents that the bank will ask for: an agreement, an invoice, a deed, tax receipts and documents confirming the receipt of money into a personal account. Submit the papers to the bank and wait 5 days until they are checked by a special department of the bank - financial monitoring. Often this is where the story ends: the bank will check your documents and unblock the account.
3. If after 5 days the account is not unblocked and the bank does not call, write a statement to the bank. In your application, ask to explain the reason for the blocking. There is no point in calling and asking the bank manager about this: the employee acts according to the financial monitoring instructions and does not know the details. But he can advise you on how to write a statement correctly in order to find out the reason for the blocking. If you need an answer urgently, call financial monitoring.
The bank must answer by phone or in writing why your account has not yet been unblocked and what you should do next. But this doesn't always happen.
What to do if the bank is silent and inactive
Do you remember Sergei from the beginning of the article? While you were reading, he came to the bank branch to find out what was happening. The bank did not explain why they blocked the account, but they demanded that we collect documents. The entrepreneur collected it and took it to the bank - they promised to call back in two weeks. But three weeks passed, and no one called Sergei.
Sergei still could not transfer money from his current account. A lawyer I know advised me to file a complaint with the Central Bank. If it doesn't help, go to court.
Complain to the Central Bank
You can submit your application in three ways:
- by mail to the regional division of the Central Bank or;
- personally ;
- through the Internet reception of the Central Bank. This is the fastest way.
In your application write:
- which bank serves you, when you entered into the agreement and what is your account number;
- what exactly the bank did - refused to carry out transactions, requested documents;
- what did you do - bring documents;
- how things are now - nothing has changed;
- what kind of help are you waiting for - for the Central Bank to figure it out and instruct the bank to unblock the account or explain to you why this cannot be done;
- where to send the answer - your email address.
You must attach copies of the documents that you submitted to the bank to your application.
Sergey sent this appeal through the Internet reception of the Central Bank when his account was blocked
By law, you must receive a response within 30 days. If the Central Bank decides that your account has been blocked for no reason, it will ask the bank to fix it. If not, he will advise you to resolve the issue directly with the bank.
On forums, businessmen talk about their sad experience: they wrote to the Central Bank, but it responded that they should sort it out themselves. They say that the bank itself decides which transaction is considered dubious. If the Central Bank does not help you, go to court.
Go to court
You need to file a claim in the arbitration court at the location of the bank or in the court specified in the agreement.
You can use the text of the complaint to the Central Bank, but you need to collect as many references to laws as possible. For this it is better to hire a lawyer. He will help you draw up your claim correctly and will defend your interests in court.
Attach to the claim:
- constituent documents of the individual entrepreneur;
- contracts and transaction closures;
- statement of payment of taxes and insurance premiums, checks for rent;
- written evidence that you submitted everything that was required to the bank - ask the bank for an official letter stating that it received all the documents;
- a letter from the bank explaining why it prohibits the transfer of money.
Other papers may also be needed - a lawyer will tell you more about this.
In court, the bank must explain why it suspects you of illegal transactions. If the court decides that the bank is wrong, the bank will unblock the account and compensate for losses incurred (for example, for late payment under an agreement). In addition, it will pay interest for the delay and for the use of your money.
Close an account
If you don’t want to wait for a response from the Central Bank and spend money on a lawyer, you can close your current account. In this case, the bank will transfer money from the current account within seven days. To do this, you need to write an application - the form will be given at the bank.
When an individual entrepreneur closes an account, the bank may impose an increased fee for transferring money. This is called “barrier tariffs”. The tariff reaches 30% of the amount - this is legal if specified in the contract.
These are the conditions under the current account agreement with the Ural Bank for Reconstruction and Development. Commission for closing an account - 10% of transfer
If there are no protective tariffs or they don’t scare you, close your account - it’s easier than going through the authorities.
What to do if the bank has blocked your current account:
1. Find out from the bank why the account was blocked and what to do to get it unblocked. The bank specialist cannot remove the blocking - he can only tell you what to do.
2. Bring the necessary documents to the bank. Ask the bank for an official letter indicating that it has received the papers.
3.Keep all correspondence with the bank: if the case goes to court, you will be able to show that you have fulfilled all the bank’s requirements.
4. If after five days your account has not been unblocked, contact the bank and let them explain why. If the bank is silent or refuses to unlock, write a complaint to the Central Bank.
5. If the Central Bank does not help, go to court.
6. If you don't want to fight, close your current account. Before doing this, make sure that the contract does not contain a clause on protective tariffs or be prepared to pay a large commission.
For an LLC, opening a current account is a prerequisite, but an individual entrepreneur can act at his own discretion. However, while there are disadvantages in the form of additional bank commissions, there are also advantages: ease of settlements with government agencies, business partners, payment of utility bills, as well as non-cash payments.
What is a current account
The bank account through which all payments are made is associated with the commercial activities of the enterprise.
Through it, tax payments, rent payments, settlements with product suppliers, as well as receipt of funds from buyers by bank transfer are carried out. However, it is worth remembering that It is not advisable to use this account for personal purposes.
If an entrepreneur transfers funds from a current account to an individual, the tax service will display the payment in its documents as the individual’s profit, and the recipient will have to pay 13% income tax. To avoid this, it is necessary to make a payment from the current account to the personal account of the entrepreneur with a note in the payment order “for personal needs.”
Removal methods
There are several legal ways to withdraw money from a current account:
- Withdrawal through a checkbook. The disadvantages of the method are two factors. Firstly, this is a long method; payment will have to wait 3 banking days, which is inconvenient. Secondly, when transferring funds using a checkbook, it is subject to value added tax (VAT), which is 18%.
- Withdrawal through a bank cash desk. It is also not a very convenient method; for large sums, you will have to order money first, otherwise there may not be funds in the cash register. But this is not all the inconvenience; the second step will be to enter the funds into the company’s cash register, and from there, issue the amount for personal needs.
- Using a corporate card. It allows you to withdraw funds from your account at any ATM.
- Using an individual's card. The card must be linked to an individual entrepreneur, otherwise personal income tax will be charged to the recipient.
Which is more profitable?
The most convenient way to withdraw money is through a personal card. It is necessary to open a card account in the bank where the current account is registered, this is necessary in order to to avoid additional fees when transferring.
With this type of cashing no need for extra paperwork, which simplifies the procedure for receiving funds.
Bank commissions
When choosing a bank it is necessary to take into account the cost of service, some offer a grace period of several months, but after this period the interest fees can be prohibitive.
When transferring funds from a current account to a card of an entrepreneur registered in one bank, there should be no commission, but many banks charge interest on the transfer.
TOP 5 banks with the lowest commission for transferring funds from a current account to an entrepreneur’s card:
- Sberbank - 1.1%. If the amount is small and the interest is below 115 rubles, they will still withdraw 115. (For example, an entrepreneur transfers 5,000 rubles from his current account to his card, the commission will be 55 rubles, but they will withdraw 115 rubles according to the minimum limit).
- VTB - 1%. There is an amount limit of 100 rubles.
- VTB-24 - no commission is charged up to 150,000 rubles. Next - 1.5% of the transfer amount.
- Rosselkhozbank - 1%, but not less than 100 rubles.
- Bank Otkritie - free up to 150,000 rubles. Further - 0.5% of the amount.
Please note that these are the percentages indicated only for transfers from a current account to a card. Account maintenance is not included in this money and is paid separately, in accordance with the tariff plan of the individual bank.
How much money can you cash out?
For individual entrepreneurs there is no limit on the amount withdrawn. It must be taken into account that if an entrepreneur pays taxes on the difference between income and expenses, then he must provide all the necessary reporting documents to the Federal Tax Service, confirming payments for business needs.
Also yours limits can be set by the bank, control over cashing out large amounts is the most serious, since the Central Bank strictly regulates the reliability of banks, and unverified transactions lower the rating, which may lead to the withdrawal of the license.
Step-by-step instruction
When withdrawing funds through a payment order (checkbook), you must perform the following steps:
- place a money order from the bank for a large withdrawal amount;
- make a note in the payment order “for personal needs”;
- register the issued funds according to the receipt order at the entrepreneur’s cash desk;
- issue a cash receipt order;
- receive funds in your hands.
The procedure for withdrawing funds by transferring money to the entrepreneur’s personal card carried out very quickly with a connected mobile bank, all steps are a couple of clicks.
A video that explains how to withdraw money from an individual entrepreneur.
Consequences of illegal withdrawal
When large sums accumulate in a checking account, it becomes tempting to cash them out without paying commissions and taxes. This illegal scheme, which banks try to stop, because with a large percentage of such operations, the bank’s license is revoked. “Careless” entrepreneurs create a shell company using forged documents and withdraw funds to its account; of course, no one pays VAT of 18%. The company is liquidated after the funds are transferred.
There is no specific punishment for illegal cash withdrawal, but there is liability for non-payment of taxes and insurance premiums.
Therefore, before you start using a current account, you need to familiarize yourself with the rules and requirements put forward by the state to an entrepreneur.
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