No, an individual entrepreneur, an individual entrepreneur, is not a legal entity.
IP is the status of an individual, which allows a person to legally engage in business without creating a legal entity. Such a definition is in the Tax Code of the Russian Federation.
The only case when an individual entrepreneur is equated with a legal entity is an administrative violation under article 12.31.
In case of such a violation, a person who conducts entrepreneurial activities without forming a legal entity bears the same liability as a legal entity. What is the difference between a legal entity and an individual entrepreneur
There are several of them:
An individual entrepreneur can apply an additional tax regime - a patent.
An individual entrepreneur must pay insurance premiums for personnel and for himself, and a legal entity - only for personnel.
A legal entity can engage in any non-prohibited activities, but an individual entrepreneur cannot. For example, individual entrepreneurs cannot sell strong alcohol.
Legal entities have property owned by the business, while individual entrepreneurs do not.
The legal entity is registered in the Unified State Register of Legal Entities, Unified State Register of Legal Entities. Individual entrepreneurs are registered in the USRIP - a similar, but separate registry.
A legal entity can be sold to another owner, an individual entrepreneur cannot.