Egyéni vállalkozás alapítása
Regarding the minimum requirements of setting up a sole proprietorship there are no formalities. In Hungary anyone can be a sole proprietor who is a Hungarian citizen, has power of disposal, is settled down in Hungary, has a refugee status and is not excluded by power of law from the practicing of sole proprietorship. Unlike an LLC or a corporation, you generally don't have to file any special forms or pay any fees to start working as a sole proprietor. All you have to do is state that your business is a sole proprietorship when you complete the general registration requirements that apply to all new businesses. Most cities and many counties require businesses to register with them and pay at least a minimum tax. In return, your business will receive a business license or tax registration certificate. If you do business under a name different from your own (e.g. Busy Body) you have to register that name –known as business name- with your country. Concerning the transfer of ownership, the assets of a sole proprietorship may be sold in entirety or in part.
Egyéni vállalkozás keretében végezhető tevékenységek
To pursue any activity as a sole proprietor you must have a certificate of enterprising. It entitles its holder to pursue several activities (such as trading, manufacturing, and servicing) and to establish and maintain headquarters and outlets. No certificate is required to do activities related to the agriculture. There are some activities, however, which require professional qualification or permission by the relevant authorities. Sole proprietors are allowed to pursue activities that require qualification only in case they meet professional requirements defined by the law or if some of their employees or a helping member of their family owns such a qualification. Should the sole proprietor have several outlets at the same time, he must make sure that requirements on qualification are met in each one of them.
Mi az egyéni vállalkozás?
A sole proprietorship is an unincorporated business that is owned by one individual. It is the simplest form of business organizations to start and run. The business has no existence apart from you, the owner. Its liabilities are your personal liabilities. You undertake the risks of the business for all assets owned, whether used in the business or personally owned. The income and expenses of the business are included on your own tax return.
A sole proprietor can be held personally liable for any business-related obligation. This means that if your business does not pay a supplier, defaults on a debt, or loses a lawsuit, the creditor can legally lay claim on your house or other possessions.