Or responsibility. Today, commercial activity of citizens is increasingly spreading, including through Internet resources. Therefore, everyone should know how to do business without breaking the law.
Work without registering an individual entrepreneur in the Unified State Register of Individual Entrepreneurs
Can an individual provide services without registering as an individual entrepreneur? In some cases, commercial activity without registering an individual entrepreneur is possible. For example, if transactions are one-time in nature, then they are not a commercial activity. In other words, economic activity is not aimed at systematically generating profit from the sale of goods, provision of services, or implementation of work.
If a person does not have registration, then conducting commercial activities without registering as an individual entrepreneur is not grounds for exemption from liability. The only reason to avoid making a profit by private individuals without registering an individual entrepreneur is to draw up a civil contract with the employing organization, which acts as a tax agent for the payment of personal income tax and as a payer.
In addition, since 2016, self-employed citizens have the opportunity to apply for a patent without registering an individual entrepreneur and conduct business within the framework. The cost of a permit is about 20 thousand rubles. It can be completed at the tax office, where the corresponding application is submitted.
The difference between self-employed citizens and individual entrepreneurs
The law does not define the concept of the self-employed population. However, the following distinctive features can be distinguished:
- Self-employed persons work exclusively within the framework determined by the received patent.
- They do not have the right to hire additional labor and receive income only when a patent is issued.
- They are not employees.
- A self-employed citizen has no obligation to maintain tax records and submit tax reports.
- Self-employed individuals have the right not to use cash registers.
The downside is that services without registering an individual entrepreneur on the basis of a patent are allowed to be provided on a limited list: tutoring, cleaning, cook services and repairs of premises. There is also a limit on annual income of 1 million rubles.
The government plans to expand the list of activities that fall under the possibility of obtaining patents for the self-employed population.
Responsibility for conducting illegal business
A citizen who carries out activities without registration may be subject to a fine. For an individual entrepreneur without registration, there is also a chance of being subject to criminal liability. Penalties are imposed by decision of the magistrate. The entrepreneur faces a fine of 500 to 2000 rubles.
If, based on the results of an inspection by the police and the prosecutor's office, evidence is found that work without registering an individual entrepreneur caused damage to the state in the amount of more than 250 thousand, the citizen faces criminal liability. An individual faces:
- fine up to 300 thousand rubles;
- arrest for a period of 4 to 6 months;
- correctional labor from 180 to 240 hours.
Subject to availability positive characteristics from neighbors and management at the main job, a fine is usually imposed. The most common cases of evidence of damage to the state are the facts of detection of individual entrepreneurs without registration, as part of test purchases by police officers.
Customer complaints attract the attention of law enforcement agencies, Rospotrebnadzor and the tax inspectorate. Within the framework of such inspections, it is quite difficult to prove the receipt of profits in especially large amounts (from 1 million rubles). However, if proven, the illegal entrepreneur faces a fine for trading from 100 to 500 thousand rubles.
Working without registering as an individual entrepreneur: sanctions
If work is carried out without registering an individual entrepreneur, the business entity faces tax liability. When calculating fines, inspectors apply Articles 116–117 of the Tax Code of the Russian Federation. The fine for failure to register an individual entrepreneur is 10% of the profit received, but not less than 20 thousand rubles.
The level of income is determined by checking non-cash accounts belonging to an individual. And when making a profit in cash, the tax authorities consider the average market income as the basis for calculating sanctions.
In addition to the fine for failure to register as an individual entrepreneur, the tax office will assess taxes, fines and penalties for non-payment. Moreover, the tax amounts will be calculated based on the rates of taxes and fees according to the main taxation system:
- 18% value added tax;
- 20% income tax;
- a fine for non-payment of 20% of the amount of taxes;
- penalty for non-use.
Get under close attention It is easy for tax inspectors and law enforcement agencies, since banks are obliged, when all suspicious transfers pass through the current accounts of individuals, to transfer data to the tax service.
An economic entity bears full financial responsibility with its property for all obligations arising as a result of business activities. Despite the fact that the amount of fines and types of liability depend on the individual situation, the evidence presented and the court decision, sanctions for illegal commercial activities several tens of times the income received.
Hello, dear readers! I have been asked to write this article for a long time, and today I prepared it together with lawyers. Today we will talk about the legal conduct of entrepreneurial activity without registering as an individual entrepreneur or LLC. More precisely, about how to receive income legally without registering as an individual entrepreneur or LLC.
It’s worth saying right away that according to the norms of civil legislation, entrepreneurial activity is independent activity, the main goal of which is always the systematic receipt of profit. And in this case, or legal. person (LLC) is mandatory.
But, there are other ways in which an individual (you) can make a profit from another person (or from an organization). To do this, it is not at all necessary to become an individual entrepreneur or open an LLC. Without business registration an individual ordinary compensated transactions can be made - whereas in order to recognize an individual as an individual entrepreneur, he must carry out activities of a special kind (according to the letter of the Ministry of Finance dated September 22, 2006 N 03-05-01-03/125). So, here are ways to conclude transactions without registering as an individual entrepreneur or LLC.
Work under a contract
Method one - an individual can conclude. For example, an individual (you), by agreement with the customer, performs certain work and delivers it. The customer accepts the final result and pays for it. Much more difficult question with the payment of taxes under this agreement - there are certain nuances here.
In the case where the customer is a legal entity, and the contractor (you) is an individual who is not an individual entrepreneur, when paying remuneration to a person for work performed, the customer (organization) must calculate, withhold and transfer personal income tax at a rate of 13%.
Also, when a contract is concluded by a customer organization and an individual, it is worth considering the fact that some other payments must be made:
- Payments for types of social insurance cases (this includes industrial accidents and cases of occupational diseases). Payment of such payments is possible only upon concluding a contract (and only if they are specified in it).
- Payments to Pension fund and MHIF.
If a contract is concluded between individuals, then you (the contractor) must pay personal income tax for yourself. To do this, you need to fill out and submit it to the tax office.
Contract for paid services
The second method - an individual can conclude a contract. A citizen can perform any service (consulting, medical, legal or other nature), and the customer must subsequently pay for this service.
The difference between a work contract and a paid service agreement is that the result of the first is something tangible (construction or repair work, the manufacture of something), and services under a paid service agreement include the following: training, tutoring, consulting and information services, communication services, medical, veterinary, day care (nanny), audit services, tourist services and others.
Payment of taxes under a contract for the provision of paid services is similar to the previous contract - payment of personal income tax on remuneration in general procedure. In general, payments are made to the Pension Fund and the Compulsory Medical Insurance Fund. And similar conditions for independent deductions.
Agency agreement
Method three - an individual (you) can conclude . The agent, on behalf of the customer (principal), is engaged in the implementation of certain legal and other actions, and receives appropriate remuneration for the actions performed.
An agency agreement is concluded, for example, when it is necessary to sell a product, and it is necessary to analyze the market, conduct an advertising campaign, and the like. This agreement is more convenient relative to the agency agreement or commission agreement (which we will consider below), since it eliminates the need to conclude additional agreements.
The nuances of concluding an agency agreement with an individual:
- Such an agreement involves the completion of not one transaction, but, as a rule, a number of transactions. The agent commits them for a certain period of time.
- The agent can act under this agreement within one territory.
- Such an agreement may provide for the agent’s refusal to enter into other similar agreements.
- An agent can shift his responsibilities to another person (conclude a so-called subagency agreement).
Agency agreement and commission agreement
Another way to earn money for an individual can be a type of agency agreement - commission agreement or commission agreement. You can familiarize yourself with it in more detail and download it. The commission agent concludes transactions with third parties, and the customer of the service (principal) pays a monetary payment to the commission agent (performer) for this. This type of agreement is analogous to an agency agreement. Often, this type of agreement is used to conclude purchase and sale transactions.
Agreements of the same type include . The use of this agreement is possible in cases where the personal participation of the principal is impossible, for example due to illness, business trip, lack of special knowledge, etc.
Such an agreement is concluded for the provision of legal assistance, representation in court, customs authorities, bodies of Rosreestr (registration of rights to real estate) and others government institutions, as well as when concluding transactions on behalf of another person. This type of agreement is accompanied by the issuance of a power of attorney to the guarantor.
Unlike an agency agreement, a mandate agreement has a short term, the period for performing entrusted legal actions. For this transaction to be completed successfully, it is necessary correct design agreement. To avoid misunderstandings, it is necessary to agree on all points of the contract. The agreement is drawn up in two copies. Broadcast cash under this agreement may be accompanied by a receipt.
You can act under this agreement as a realtor, lawyer or other person carrying out any transactions on behalf of your customer.
How should you accept revenue under an agreement between two individuals?
If the services are unlicensed, then the following method can be used. Its essence is that one individual is engaged in independently concluding a contract and personally providing services (work). After receiving payment for the service provided (work performed), the individual is issued a corresponding receipt (stating that he has received the money).
If you use this method, it is worth considering a number of nuances:
- For it to be successfully implemented, it is necessary to correctly draft the contract itself. In any type of contract, all conditions must be clearly stated.
- You can take money into your hands only after the client has signed two copies of the contract. One of them must be kept with you. The client must also take a receipt indicating that the money has been received. The receipt should also be in two copies - just in case.
For selling goods
If you are engaged in the sale of goods, then an agency agreement and a commission agreement may also be suitable for you. You can also enter into a purchase and sale agreement. But in in this case You will also need to provide documents for the goods from the manufacturer to confirm its compliance and an invoice if there are several goods.
Upon completion of the transaction, you also pay 13% personal income tax. In this case, this is not profitable, because not all goods have a large markup, and paying 13% of the transaction amount is a lot. It's easier to pay! Therefore, in this case, it is better to register as an individual entrepreneur if the activity is ongoing and there is income. Moreover, when selling inexpensive goods at retail, you will not enter into an agreement with each buyer, this is stupid. Basically, a purchase and sale agreement is used for wholesale shipments, for the sale of equipment, cars, real estate, land and other expensive objects.
Some private traders work without registration and do not pay taxes, but this is before the first complaint from a client or competitor.
Conclusion
Thus, if the compensated transactions carried out by a citizen do not have a systematic nature of generating profit, then you can use the above types of contracts. Otherwise, if you decide to put your activity on stream, then, to avoid it, you should register as an individual entrepreneur or legal entity.
And now in simple terms
In general, if you want to provide any services, you can enter into contracts with clients, which we talked about above, and receive income on their basis legally without registering as an individual entrepreneur or LLC. They mostly use contract agreements and fee-based services agreements, while others use them in rare cases.
This is how many private traders work. Most people don’t even pay personal income tax for themselves if they work with individuals and live in peace. But there is a risk here. If they are caught and proven that they carried out many similar transactions and did not pay taxes, they cannot do without a fine. The fines are not large, which is why many people work this way. But I don’t recommend doing this, because you can pay taxes and sleep peacefully.
If you have questions, objections or additions, please write in the comments!
All types of activities that do not require registration of an individual entrepreneur are clearly stated in state legislation, so any person who wants to become financially independent can open their own business without registering an individual entrepreneur. Activities that do not require registration become more popular during periods of economic crisis; in such times, people begin to think more about developing their own business or implementing some small commercial projects.
But at the first stages, the entrepreneur is always little aware of the list of activities that do not require registration. To be competent in this matter, you need to study the list of all permitted activities, the implementation of which does not require registration. It is worth noting that tax evasion and work without a license are always severely punished by state legislation.
Business without registration has a number of positive characteristics:
- low level of risk;
- no threat of bankruptcy;
- the ability to combine several types of activities;
- fairly flexible nature of employment;
- minimum investment to start;
- no restrictions on age and social status.
Legislative aspects
If you decide to start your own business, then first make sure that the type of employment you choose is not entrepreneurial activity; such a business has the following characteristics:
- purchase or creation of property for subsequent sale for the purpose of obtaining net profit;
- carrying out financial transactions that involve the purchase or sale of goods and services;
- a clear algorithm for the sequence of business transactions;
- formal relationships with clients or suppliers, sellers and intermediaries.
To fully explain all legislative aspects, you need to look at the Unified State Registration of Individual Enterprises (USRIP). If you do not find the type of activity you need in this classifier, then you can safely begin to implement your commercial plan.
Pay attention!!! For illegal conduct of business activities by state legislation Russian Federation criminal liability is provided for, which is regulated by Article 171 of the Code.
Be extremely careful at the start, open your business, guided by all legislative aspects. Make sure that you do not need to open an individual entrepreneur so as not to have problems with the law!
Allowed directions
If you do not want to open an individual entrepreneur, then check out the general list of activities that do not require registration:
- work on growing and caring for agricultural plants;
- carrying out work on grinding grain crops;
- tutoring;
- grazing large cattle, caring for him;
- maintenance of premises (cleaning, cleaning);
- caring for people (adults, children);
- assistance in homework(caring for animals, cleaning and cooking, keeping the house in order, providing food for the family, etc.);
- provision of entertainment services, musical accompaniment, holding special events, weddings, anniversaries, professional dance services, circus performances, organization of dance programs;
- animator services, photo processing, photographer services, professional video filming, design processing of materials, etc.;
- breeding and selling animals, keeping adult animals in the house (applies only to cats and dogs);
- care, maintenance, training and education of domestic animals, with the exception of cattle (farm animals);
- provision of translation services various materials and texts, secretarial services, etc.;
- maintenance of instruments for measuring parameters, height, weight of people;
- maintenance and repair of small leather goods, hats, various accessories, fur and other valuable products;
- provision of real estate for rent (except for long stays - more than fifteen days).
If you have any questions or difficulties in studying the permitted areas of activity, then be sure to contact the tax inspectorate for help. There they will be able to provide you with detailed advice, choose the type of employment and help you open your own business.
Payment of single tax
Despite the fact that the above types of business activities do not require registration, the state tax office you still have to apply in order to start engaging in your chosen activity. You can start your own business without opening an individual entrepreneur only after paying a single tax, so as not to have problems with the law. An entrepreneur without individual entrepreneur registration must contact regional office tax inspectorate at your place of residence and submit the appropriate application so that the authorities can accurately calculate the amount of the single tax in the form of a fixed payment. In the application, in addition to all basic data, you must indicate the selected type of entrepreneurial activity (type of business). The amount of the fixed payment will be influenced by two factors:
- selected type of business activity;
- location of the commercial project.
Pay attention!!! Tax authorities calculate a fixed payment based on an individual request; all regions have different tariffs and standards, so you can only find out the exact amount of the payment at the tax office.
You will be able to open a business only after the government operation is put into effect; you will receive permission to operate after paying a single tax.
Conditions for providing benefits
The legislation of the Russian Federation guarantees state benefit when starting a business without registering an individual entrepreneur for specific social groups. The Tax Inspectorate reduces the fixed payment by twenty percent when registering a business activity for the following population groups:
- individuals who have reached a certain age (after retirement);
- taxpayers who have a disability group;
- individuals who have three or more minor children (parents or adoptive parents);
- taxpayers who support children with a disability group (up to eighteen years of age).
Pay attention!!! Absolutely all pensioners can claim the benefit, regardless of the level of pension paid!
The state provides a twenty percent discount starting from the next month of the accounting period. That is, if you applied for the benefit in December, then it will begin to apply in January.
Immediately after this, you will be able to sell your business at a preferential individual rate, which will be assigned to you forever (or for an immediately determined period). If an individual falls under two of the above points at once, then the tax payment rate will be reduced by forty-five percent. To find out all types of business activities that can be carried out without registering an individual entrepreneur, you will need to contact the tax office for advice.
Having looked at the main types of activities, the implementation of which does not require official registration of an individual entrepreneur, you probably noticed that some of them require certain financial investments. For example, you cannot do photography and editing without a professional camera and processing equipment, and event hosts cannot do without special equipment. You may be wondering what type of employment to choose?
Basically, business using professional equipment and technology is more promising and in demand. Such types of activities are more valued in the market, and besides, you always have the opportunity to create good competitiveness for your business. But it is worth mentioning the risks of this activity, which lie in the level of professionalism. But, if you have already decided to invest money in your favorite business, then you should take care of advertising your services. You can easily find clients even without opening an individual entrepreneur; you can tell people about your services on the Internet or through the media. By investing a small amount of money at the start, you can provide yourself with:
- permanent and stable income;
- the opportunity to do what you love;
- flexible work schedule;
- opportunity for creative development;
- financial independence or additional income.
Types of activities that do not require investment
Open yours today small business maybe even an ordinary housewife or a young student. To start earning money on your own, you don’t have to make any investments; you can provide services even without special knowledge and skills. For example, you can start from scratch the following types of entrepreneurship:
- tutor services;
- caring for animals, walking dogs, raising puppies and kittens;
- cleaning of residential premises, servicing household needs, purchasing food, etc.;
- care for disabled people and children, assistance in agricultural activities.
As you can see, the choice is quite wide, everyone can find something to their liking. Despite the fact that these types of activities are not as promising as the previous ones, they also have a number of significant advantages:
- absence of any risks at the start;
- constant need in the labor market;
- possibility of combining with the main activity;
- absence of barriers to entry into the market;
- relatively low competition in the labor market;
- no need for special knowledge or skills;
- the ability to set individual tariffs for services;
- lack of pressure from government agencies.
As you can see, starting your own business is not at all difficult. But do not forget that even activities that do not require investment need advertising. Building your own business strategy will allow you to easily cope with competitors and find regular customers, which will provide you with a stable income.
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Hello! In this article we will look in detail at how to open an individual entrepreneur correctly, going through the entire procedure of filling out documents step by step, spending a minimum of time, money and nerves. We will analyze 3 options for preparing documents for individual entrepreneur registration, so that you choose the most convenient one for yourself. This is the most detailed instructions on the Internet!
Who can become an individual entrepreneur
A citizen of the country over 18 years of age can become an individual entrepreneur on the territory of the Russian Federation, if he is not in the municipal or government service. In addition, you will be denied registration if you were declared bankrupt less than a year ago.
How much does it cost to open a sole proprietorship?
To officially obtain the status of an individual entrepreneur, you need 800 rubles to pay the state fee.
But this amount can be increased to 7,000 rubles:
- If you do not submit all documents in person, you will need the services of a notary. They will cost from 400 to 1500 rubles.
- If you plan to deal with non-cash payments and bills, then you will need a bank. Its opening will cost from 0 to 3000 rubles.
- An individual entrepreneur has the right to work without a seal, but in practice there are many cases when it turns out to be far from superfluous (for example, for banking transactions). Its production costs from 500 to 1500 rubles.
- And the entire registration process can be placed under the control of specialized companies. The cost of their services depends on the region and usually ranges from 1000-5000 rubles. But we do not recommend doing this, because... Our article describes everything in detail and you can handle the procedure yourself.
So, to register as an individual entrepreneur you will need:
- Passport and photocopies of all its pages.
- TIN (if you don’t have one, you need it in parallel with registering an individual entrepreneur).
- Application for registration of individual entrepreneurs (Form P21001), one copy.
- Receipt for payment of 800 rubles of state duty.
- If necessary, an application for transition to the simplified tax system (Form No. 26.2-1), two copies.
In the article we will dwell in more detail on the registration application. This is where the main trouble is associated, and where unpleasant mistakes are most often made.
You can download all documents and sample forms towards the end of the article.
Choosing OKVED
These are the activity codes that you indicate when registering it.
You need to decide on your codes before filling out the registration application, as they will be useful there. The list of them is huge, and the law does not limit entrepreneurs in their choice.
You enter the main code first, which most accurately describes your future activities, and then select all that are more or less suitable.
- Download OKVED2
Even if you will not be involved in a certain industry at the beginning, but perhaps include it in your work later, its code is worth indicating. “They won’t ask you” for too long a list, but to add OKVED codes It can be a hassle after registering.
The main OKVED code will depend on:
- FSS insurance tariff;
- in some cases, the tariff tax rate;
- benefits provided for certain types of activities;
- the need for additional certificates and accreditations (for example, for entrepreneurs registering for the first time with codes 80,85, 92, 93, a certificate of no criminal record will be required).
Tax regimes for individual entrepreneurs
Before you finally decide on the tax regime, all options need to be calculated, and only then make a choice. UTII and Patent will depend on the type of your activity, and OSNO and simplified tax system on profit.
|
BASIC |
USN (simplified) | UTII (imputation) | Patent |
| The base tax you are on if you have not made any other claims. Suitable for everyone, but far from the most profitable for small companies. | The most common tax for small businesses. Possible in companies with up to 100 employees. | Typically used in services and trade. Limited list of activities and cities to which the system is applicable. |
|
| Paid from income from your activities. | 6% is paid on all income - more profitable for small expenses; or 15% of profit (income minus expenses) - more profitable for large expenses if they are confirmed and taken into account. |
for an amount up to 50% of the amount paid to the Pension Fund. If there are no employees, the reduction is possible up to 100% | An entrepreneur buys a patent to conduct each specific type of activity |
| Quarterly reporting | If you have no income, you don't have to pay | Tax will have to be paid even if there is no income. | |
| Once a year it is submitted to the tax book of income and expenses |
Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account. |
||
| No more than 100 employees. | No more than 15 employees | ||
If desired, the modes can be combined. Only the simplified tax system and the OSNO are not compatible; you will have to choose one of them.
It is best to start registering an individual entrepreneur immediately with a simplified procedure. Later you can switch to UTII or Patent without any problems.
Step-by-step instructions for opening
Below we will compare all 3 methods that will be discussed. They are all free, so feel free to use them.
| Service "My business" | Via bank "Dot" | On one's own |
| 15-20 minutes.
Quickly fill out documents. |
15-20 minutes.
You only waste time calling and talking with the manager. |
From 2 hours. It’s long and tedious to fill everything out without automatic mode. |
| Clear understanding of the process | No need to delve into the process | It's easy to get confused and make mistakes |
| For free | For free | For free |
| There are profitable affiliate programs with banks | You cannot refuse to open a current account | If you need a current account, you will have to find a bank yourself |
| Automatic completion of addresses and codes | The main work will be done by specialists | You do everything by hand. |
Method 1: Registration of individual entrepreneurs via the Internet - “My Business” service
The service generates all the documents for you and you don’t have to fill out each one separately. This is a big plus!
First you need go to the “My Business” website and register.
This will take two minutes. Enter your name, email, phone number, come up with a password, and you can start registering as an individual entrepreneur. Filling out documents for registering an individual entrepreneur in “My Business” is free.
The service will clearly guide you and give you tips during registration. The entire procedure will take approximately 15 minutes.
Step 1: Enter personal information
Take out your passport and Taxpayer Identification Number. When filling out, please note that the place of birth (like all other items) is filled out strictly as indicated in the passport.
Step 2: Enter address details
First you will need to enter your address, autocomplete will prompt you with the correct spelling of street names and will automatically give you the postal code and code of your tax department.
Step 3: Select type of activity
The service greatly simplifies the selection of OKVED codes. All you need to do is put one tick on in a suitable form activity, how adjacent codes will be automatically selected from all possible groups. If you selected OKVED manually, you would be faced with a long and monotonous reading of the entire list. We mark everything that is even remotely suitable, then you will definitely be asked to choose one main type.
Step 4: Select simplified taxation system (optional)
As a result, you will receive a completed application for switching to the “simplified” system, which you will only have to print, sign and submit to the tax office (you can do this right away, along with other documents). If you decide to refrain from switching to the simplified tax system, then you can simply not print this application.
Step 5: Open a bank account (optional)
The service will offer you a list of partner banks with a description of their advantageous offers. You can also select the “Other bank” item; you will have to contact the bank yourself. We have already prepared for you banks for opening a current account for individual entrepreneurs.
Step 6: Download and print documents, take them to the tax office
You will be able to download the already completed:
- application for registration of individual entrepreneurs;
- application for transition to the simplified tax system;
- receipt for payment of duty;
The service will also give you a cheat sheet ( step by step instructions) with the address of your tax office, where you need to submit documents. It will contain information on what to do with documents, how to submit them and what to do after registering an individual entrepreneur, etc.
After which you follow the instructions and thus do not make mistakes. As you can see, the service is good and convenient! Register and fill out documents.
Method 2: Registration of individual entrepreneurs through Tochka Bank
IN this method All documents will be prepared for you free of charge + a current account will be automatically opened at Tochka Bank (aka Otkritie Bank).
This method is not suitable if you do not plan to open your own current account at a bank.
Your actions when registering:
- Go to the bank's website;
- Leave your phone number;
- Wait for a call, all documents will be filled out according to your words;
- You meet with the manager, sign documents;
- Are you waiting for a letter from the tax office about the results of registration;
After successful registration of an individual entrepreneur, a bank account will be automatically opened. It's fast and convenient! Moreover, the conditions for opening a current account in Tochka are beneficial for entrepreneurs.
Method 3: Self-registration of individual entrepreneurs - step-by-step instructions
If you decide to go through the entire procedure yourself, routinely, then the procedure will be as follows:
Step 1. Fill out an application for registration of individual entrepreneurs (Form 21001).
- You can do it manually on a printed form or electronically, but keep in mind that if you choose to fill it out electronically, on Sheet B your full name and signature will in any case have to be written by hand (in black pen, in block capitals). It is better to leave this space empty before arriving at the Federal Tax Service and fill it out in front of the tax officer. In many regions this is a requirement.
- Any other corrections or additions by hand on the printed application are not permitted.
- If you are not the one personally submitting the application to the tax office, then the signature must be certified by a notary (this service will cost approximately 500 rubles).
- There is no need to stitch or staple the sheets. Documents must always be printed on one side.
- If sheet 003 is not filled out, then you do not need to provide it.
Step 2. Pay the state fee.
Step 3. Make photocopies of your passport (with registration) and TIN.
Step 4. Fill out an application for the simplified tax system (in two copies) if you have chosen this type of taxation. You can submit it immediately or within a month after registration.
Step 5. Take the documents to the registration authority.
Step 6. Return after three business days for results.
As you can see, you will have to fill out everything on the computer yourself, which is not very convenient. So use the first ones are better 2 ways!
Samples of completed documents
Below you can view and even download sample documents for individual entrepreneur registration.
Sample application for registration of individual entrepreneur
It looks like this:
- Download a completed application form for opening an individual entrepreneur (P21001)
- Download a blank application form to fill out yourself
Sample receipt for payment of state duty
Looks like this:
- Download a sample receipt (Excel format)
- Sample receipt for payment of state duty (PDF format)
Sample application for transition to simplified tax system
It looks like this:
- Sample application for simplified tax system (PDF format)
- Download a sample application for the simplified tax system (Excel format)
How and where to pay the fee for registering an individual entrepreneur
For 2017-2018, the state fee for registering individual entrepreneurs is 800 rubles. It can be paid at Sberbank. What it looks like and a sample of it is above.
You can find out your tax office details at the branch itself or on the website nalog.ru. The KBK code depends on whether you will submit an application to the Federal Tax Service or to the MFC. 18210807010011000110 and 18210807010018000110, respectively.
Some branches of the Federal Tax Service have installed payment terminals, which simplifies the payment of state duties, since this can be done directly at the tax office.
We bring completed documents to the tax office
So, the documents have been collected, it’s time to take them to the tax office. Let's check the list:
- Application for state registration IP.
- Photocopies of all pages of the passport.
- Photocopy of TIN.
- Paid receipt of state duty.
- If you switch to the simplified tax system - a corresponding statement.
- If you are not a citizen of the Russian Federation, a photocopy of your residence permit or temporary residence permit.
- If actual postal address differs from registration - Form No. 1A.
You can take the documents directly to the tax office, which you indicated when filling out the documents.
As confirmation of receipt of the documents, the Federal Tax Service will issue you a receipt. Please note that even if registration is refused, neither the documents submitted for registration nor the state fee paid will be returned.
If you cannot take the document in person
If a third party, and not you yourself, will submit and receive documents from the tax office, then you must:
- Fill out and have the power of attorney certified by a notary.
- Also certify a copy of your passport and your signature on the application.
If you send documents by mail, this should only be done in a valuable letter with an inventory.
Receiving documents from the tax office
Review of documents by the Federal Tax Service will take 3 working days (previously it was 5), after which you will be successfully registered as an entrepreneur or receive a refusal.
At the tax office where the documents were submitted, you will be given:
- OGRNIP (Certificate of state registration of an individual as an individual entrepreneur).
- Unified State Register of Entrepreneurs (Extract from the State Register of Individual Entrepreneurs).
- Form 2-3-Accounting (Notice of registration with the tax authority).
- Depending on the branch, a notice of registration with the Pension Fund of the Russian Federation, a certificate of registration of the policyholder with the Compulsory Medical Insurance Fund, and a notice of assignment of statistics codes from Rosstat may also be issued. If all or part of these documents were not given to you by the tax office, then you will have to obtain them yourself.
If you put the appropriate mark on sheet B, then the documents from the tax office can be sent to you by mail. They will be sent to your registration address. To receive letters to your actual address, you need to submit an application in Form No. 1A.
What to do after registration
The documents have been received, the registration of the individual entrepreneur with the tax office has been successful.
- Check your details at Nalog.ru.
- Register with statistics, PF and for some types of activities with Rospotrebnadzor (depending on your OKVED, the list of codes for which registration is required can be downloaded Here). The tax office does not always register an entrepreneur. Although it is generally accepted that you will be automatically registered with the Pension Fund and statistics, in reality this often does not happen, and you will have to do everything yourself. If you have hired employees, you will have to register with the pension. Read more about processes.
- If necessary, order a print. An individual entrepreneur in the Russian Federation can work without a seal, but in many situations it is indispensable (for example, during regular banking operations), in addition, the presence of a seal will help in the future to save on certification of signatures by a notary. You can order it from any of the many companies producing seals and stamps, providing:
- photocopy of TIN;
- on one sheet of paper a copy of the passport and registration;
- photocopies of OGRN and USRIP.
- If you plan to receive non-cash payments, you should open a bank account. You will need the same documents as for making the seal.
- If necessary, purchase and register with the tax authorities.
Why can they refuse to open an individual entrepreneur?
Registration of an individual entrepreneur may be denied if:
- Not all documents are presented or in the wrong place.
- Errors or false information were found in the documents.
- IP is already registered or less than a year ago he was declared bankrupt.
- Registration is prevented by a court verdict, and there is a ban on entrepreneurial activity.
If you receive a refusal, you can appeal it to the Federal Tax Service. Only after this can you go to court, but such a procedure will be quite expensive. It is much cheaper and faster to submit documents again and pay the state fee.
What does individual entrepreneur status give?
- This gives greater freedom both in the provision of services and in cooperation with other companies. A company providing services is more likely to enter into an agreement with an individual entrepreneur than with an ordinary individual, because the relationship with the latter can always be designated as labor, with additional taxes being charged to the employer.
- You pay your own taxes and contributions to funds, which means you manage your income yourself.
- You are responsible before the law with your property. Therefore, individual entrepreneurs should always be careful and not get into debt.
Pros and cons of an individual entrepreneur relative to a legal entity (LLC)
Answers to frequently asked questions
Is an individual entrepreneur allowed to change the name?
An individual entrepreneur has the right to come up with any name that does not infringe on the rights of another registered company, but only the individual entrepreneur’s full name must be used in documents.
Is it possible to register an individual entrepreneur not according to registration, but at the address of residence?
This option is only possible if you do not have a permanent residence permit, but a temporary one is given for a period of more than six months. After registration, you can engage in entrepreneurial activity anywhere in the Russian Federation.
Does an individual entrepreneur count his pension experience?
Yes. It starts from the day of registration and does not depend on the income of the entrepreneur.
Can an individual entrepreneur make entries in his work record?
Theoretically possible, but pointless. An individual entrepreneur has the right to hire himself, enter into an agreement with himself, and include this in work book, but also pay pension and insurance contributions for yourself as an employee, which in practice is too expensive.
Can an individual entrepreneur get a job as an employee for another company?
Yes, it can. This will not affect your taxes as an entrepreneur, and the employer is not at all required to know that you have your own business.
Is it permissible for an individual entrepreneur to register with a temporary registration?
It can only when the passport does not indicate a permanent residence address. Even if you are registered in another city, you can send documents by letter. In the future, you will be able to conduct your activities in any city, regardless of registration and place of registration of the individual entrepreneur.
Does an individual entrepreneur need a special TIN, different from the TIN of the employee?
No, individual entrepreneur acts according to his TIN, regardless of when and where it was assigned. Each citizen has one TIN for life.
Do I need to rent a room?
Only if you need it for work. An individual entrepreneur can carry out his activities from home.
Conclusion
Congratulations, you are an entrepreneur! If the instructions helped you, share them on social media. networks and read other articles on our site. We talk in detail about all aspects of business and always try to help our readers.
Good luck to you and your business!