The legal justification that an LLC has the right to work without a seal, but there is no mention of a seal for individual entrepreneurs anywhere.
Federal Law N82 of 04/06/2015 amended the legislation on the obligation of organizations (including LLCs) to have a seal.
Nowadays, organizations have the right to have a seal, the obligation is no longer provided. Previously, until April 7, 2015, the law provided for the obligatory presence of a round seal with certain attributes, such as an address and a name.
Now, business entities may have stamps, seals, emblems, logos and letterheads with a company name, but they may not use any of the above at all.
However, if the organization wants to use the seal in its activities, then Germany WhatsApp Number List this should be stated in the charter.
If everything is transparent about the LLC in the law, then the situation with individual entrepreneurs is a little different. The law does not clearly indicate that an entrepreneur is required to have a seal.
But there is a letter from the Federal Tax Service for the city of Moscow N28-10 / 15239, which clarifies that the obligation to have a seal for individual entrepreneurs is not provided. And the FAS of the Far Eastern District, in its Decree N F03-A51 / 08-2 / 3390 of September 12, 2008, believes that the individual entrepreneur himself can decide whether to have a seal or not.
Where and how to indicate that the LLC does not have a seal?
If the LLC does not have a seal, then it is not necessary to indicate this anywhere. By default, no print organizations are considered. And if they do, they indicate this in their accounting policies.
Can an individual entrepreneur make a seal for himself?
The law does not prohibit entrepreneurs from having a seal. Moreover, the presence of printing will simplify many points. Such as filling out strict reporting forms, concluding contracts or opening a current account.
Seal design requirements: do I need to register the seal somewhere?
The law allows you to have a seal of any form and reflect any information. It may not have a name, address, TIN. And vice versa - it can contain a logo or even consist of only one emblem or trademark.
However, in the everyday life of Russian business, it is still customary to reflect on the imprint the details of the organization, consisting of the full or abbreviated name, TIN or OGRNIP, location address.
If an organization or an individual entrepreneur decides that they need a seal to carry out their activities, then they simply study and order clichés from the relevant private organizations. You do not need to register or register a seal. The main thing is not to forget to indicate its application in the charter.