To carry out any type of commercial activity, you must register as an individual entrepreneur (IP) or legal entity. The choice of organizational and legal form depends on the type of activity, the planned volume of revenue, the number of employees, etc.
Most areas of small and medium-sized businesses can be carried out as individual entrepreneurs, and upon development, they can register private enterprises, LLCs and other forms of legal entities. In order to correctly and quickly obtain the desired status, you need to know what documents will be needed to register an individual entrepreneur.
According to the current legislation of the Russian Federation, individual entrepreneurs can be formed by adults (over 18 years old) - citizens Russian Federation, foreigners and persons without Russian citizenship. It is prohibited for such persons to engage in entrepreneurial activity - judges, employees of the tax police and prosecutor's office, civil servants, and notaries.
In order to open a business in some industries, certain qualifications and professional knowledge may be required (for example, when obtaining special permits or licenses). Violation of the law related to illegal activities or conducting business without registration with the relevant authorities entails administrative or criminal liability.
Basic documents
Basic list for status registration:
- Application for registration of an individual entrepreneur, drawn up in form P21001.
- Passport and photocopy of passport.
- Original and copy of TIN (individual tax number).
- Payment document confirming payment of state duty.
- Application for transition to a simplified taxation system (if you select this form) – form No. 26.2-1.
Zapplication in form P21001
A special application that you can fill out without difficulty, especially if you find examples on the Internet. The individual entrepreneur registration form is filled out on a computer, or by hand in capital letters with a black pen.
How to fill out the registration application correctly:
- carefully fill in the details of the registration authority;
- Full name must be filled in with a black pen, in capital letters (sheet B);
- the place of birth is indicated exactly as indicated in the passport;
- in the “passport series and number” field, data is entered with two spaces;
- when indicating the type of document for a passport, “21” is indicated;
- When filling out the “telephone” field, spaces are not allowed, the number must begin with +7;
- when filling out sheet A, indicate the codes of the types of activities that you plan to engage in (in accordance with OKVED - the all-Russian classifier of types economic activity).
Copy of passport
The package of documents for individual entrepreneur registration includes copies of all pages of the passport. When submitting a set of documents to tax office You must have the original passport with you at your place of residence. When registering an individual entrepreneur as an authorized person, in addition to the actual package of papers, it is also necessary to present the original notarized power of attorney.
TIN and copy
Of course, you can’t do without the TIN itself and its photocopy. It might seem like a small thing to make a copy, but be sure to take care of this in advance to avoid possible hitches when submitting the entire list of documents.
Payment receipt
You can find out payment details at the local tax office where registration will take place. The state duty in 2016 is 800 rubles. Payment can be made at any Sberbank branch. But, in cases of refusal to register or mistakes made when filling out the receipt, the money will not be returned.
Application in form No. 26.2-1
An application for transition to a simplified system may be included in the documents for registration of individual entrepreneurs, or such a form can be submitted later, within a month after submission (30 calendar days). If the individual entrepreneur does not submit USN application, he is automatically assigned general systems taxation, which is associated with the mandatory payment of VAT and more complex shape reporting. The completed application is submitted to the tax authority in 2 copies.
All documents (except for sheet B) are stitched. You can find out the latest information - what documents are needed at the moment - on the official website of the Federal Tax Service, or at the tax office at your place of registration.
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Stages - filling out documents
What is needed to register an individual entrepreneur, what main stages will need to be completed?
Main stages of registration of an individual entrepreneur:
- determination of the type of activity (according to OKVED);
- choice of taxation system;
- preparation and collection of necessary documents;
- submission of a set of documents to local authority Federal Tax Service;
- obtaining a registration certificate and a tax payer certificate;
- registration with the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund;
- opening a current account for an entrepreneur (optional).
Determination of the type of activity (according to OKVED)
The selection of activity codes should be carried out in accordance with the planned types of business. But it is best to choose not one code, but several - this will expand the list of services provided. The number of OKVED codes for one individual entrepreneur is not limited by law, but it should be remembered that some types of activities may be subject to the UTII tax (unified tax on imputed income), which will require the submission of additional reporting to the tax authorities.
The first code indicated in the application is automatically accepted as the main type of activity. If the codes are filled in incorrectly, the tax authority may refuse registration, because they do not have the right to make corrections to statements.
Choosing a tax system
The choice of taxation form depends on the chosen type of activity, types of counterparties (who you will work with - entrepreneurs or legal entities), and the volume of revenue. Optimal at at the moment is a simplified taxation system (STS), which is characterized by ease of reporting and minimal tax deductions. With this form, VAT and property taxes are not paid. The interest rates under the simplified system can be 6% of income or 15% of profit (income - expense). Size selection interest rate depends on the type of activity and income structure. That is, when providing services that are characterized by lower costs, a rate of 6% will be profitable; and when conducting retail or wholesale trade, Where most costs are incurred on the purchase of goods, it is more effective to apply a rate of 15%.
Important!
The transition to a simplified system of individual entrepreneurs can be made only once a year (usually at the beginning of the year). The law provides for the right to switch to the simplified tax system within 30 calendar days after registration, but it is best to submit the corresponding application along with a package of documents for registration.
Submitting a set of documents to the Federal Tax Service
Documents can be submitted by the entrepreneur himself or sent by mail by registered mail or be filed on behalf of a proxy ( individual, entrepreneur or representative of a legal entity).
After receiving the set of registration papers, you should be given a receipt of receipt!
Detailed instructions!
If you have any questions, you can find detailed information on our website - from start to finish.
Receiving ready-made documents for individual entrepreneurs
According to the current legislation of the Russian Federation, within five working days the registration authority is obliged to issue the entrepreneur a certificate of state registration.
List of documents that an individual entrepreneur receives after completing the registration procedure:
- registration certificate with assigned unique OGRNIP number;
- document confirming that an individual entrepreneur has received an individual tax number;
- extract from the Unified State Register of Individual Entrepreneurs (USRIP).
Application of the simplified taxation system becomes possible only from the moment of tax registration. To avoid problems with the Federal Tax Service, it is recommended to request a notification letter from the local tax authority confirming the taxpayer’s transition to the simplified tax system.
Registration in mandatory funds
Registration with the Pension Fund and the Compulsory Medical Insurance Fund is what is needed to register an individual entrepreneur in Russia.
After an individual entrepreneur has been registered, the tax authority sends information about the new entity to these authorities. The individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the Compulsory Medical Insurance Fund.
Registration in the above funds is mandatory and takes place at the place of registration of the individual entrepreneur. If the individual entrepreneur does not plan to attract employees, it will be registered automatically. Payment of a fixed contribution can be made by individual entrepreneurs monthly, or once a quarter. In case of hiring personnel, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.
Opening a current account for an individual entrepreneur
The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions or not. If in the future you plan to receive funds for work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when making transactions worth more than 100,000 rubles, opening a current account for an individual entrepreneur is mandatory.
If an entrepreneur has a bank account, he will be able to pay tax deductions, fixed payments and social contributions from it.
When opening a current account in a bank, information about this is transmitted by bank employees to the tax service with which the individual entrepreneur is registered.
List of documents that will be needed in order to open a bank account:
- a notarized copy of the state registration certificate;
- notarized copy of TIN;
- a copy of the extract from the Unified State Register of Individual Entrepreneurs (issued no more than 30 days);
- a copy of the passport (the main spread and the spread with registration must be located on the same page);
- a copy of the notice from the statistics service department;
- permits and licenses to carry out activities (for some OKVED codes).
Production of stamps for individual entrepreneurs
Obtaining an entrepreneur's seal is not mandatory, but some banks may require it when opening an account. Also, the presence of a seal when carrying out commercial transactions increases the level of trust of partners. The seal can be made in a round or other shape, in a case made of any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, tax identification number, OGRNIP.
Basic payments
An individual entrepreneur using the simplified tax system without employees is required to pay the following basic payments:
- 6% of the amount of income or 15% of the amount of profit (depending on the selected interest rate);
- fixed contribution to the Pension Fund.
If there are hired employees, the individual entrepreneur is obliged to pay 13% personal income tax on their income.
26% (18% for preferential activities) is paid to the Pension Fund; 3.1% - in the Federal Compulsory Medical Insurance Fund; 2% - in TFOMS; 2.9% - in the Social Insurance Fund.
Problems and difficulties that may arise during registration
Registration of an individual entrepreneur without hired workers, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with inspectors of the tax service and extra-budgetary funds, there will be no problems.
Problems that new entrepreneurs may encounter when registering:
- Selection of OKVED codes. The choice of economic activity codes should be made taking into account the type of business you plan to engage in. You should not indicate one code; you should also indicate too many of them - this may be due to confusion or the use of special taxation systems.
- Correct paperwork. Incorrectly completed applications may cause registration refusal, so consult the tax office on this issue, where you will submit a set of documents.
- Registration with extra-budgetary funds. All necessary information can be found at the tax office at the place of registration, or at the funds themselves.
Individual entrepreneurship is the activity of citizens aimed at generating income, the amount of which in most cases exceeds the level wages. It is not surprising that many people are interested in how to open an individual entrepreneur and what taxes to pay.
If you intend to organize a small enterprise or small production, you will have to register an individual entrepreneur in order to work within the law. In the article I will consider instructions for opening a private business, official registration, and the taxation system in the region individual entrepreneurship and I will give advice from lawyers.
Individual entrepreneur is an activity carried out by an entrepreneur independently. Making a profit is based on the use of one’s own property, performance of work and sale of goods. Entrepreneurs have to work within the scope of laws that also apply to legal entities.
We decided to open own business? Perfect. Read the article in which I will tell you what documents are required to register an individual entrepreneur, and which government agencies you will have to contact.
The main registration authority responsible for issuing permits for individual entrepreneurial activities is the territorial branch of the Federal Tax Service. There is a small exception. In particular, in Moscow you can open an individual entrepreneur by contacting the Interdistrict Inspectorate of the Federal Tax Service No. 46. According to current legislation, registration of an individual entrepreneur takes 5 days.
It will not be possible to register a business without a package of documents. What papers are submitted to the registration authority?
- Application for registration of individual entrepreneurs. You can find a sample application at the registration authority or on the website nalog.ru.
- Passport. If the package is submitted by the applicant, a copy will do. If the matter is handled by a trusted person, a copy of the passport will have to be notarized.
- You will also need the original receipt, which indicates payment of the duty.
- Additional documents. A power of attorney if the package is submitted by an authorized person, and a certificate of registration when this information is not clearly visible.
After submitting a package of documents, the applicant receives a receipt indicating that the registration authority has received the application. A date is set for when the results will be released. Complete the application carefully and correctly. If it makes mistakes, the authority will send them to the individual by mail. As a result, registration of individual entrepreneurs will be delayed.
Video advice from a professional lawyer
If all is well, on the day appointed by the registrar, the applicant must come to the specified place and receive:
- A certificate confirming the registration of an individual entrepreneur.
- Document on assignment of identification number.
- Extract from the State Register of Entrepreneurs.
Let's consider the procedure in detail.
Step-by-step action plan
Not satisfied with the salary? Tired of working as an archaeologist or doctor for pennies? Do you want to realize your entrepreneurial ideas? It is not necessary to create joint stock company, individual entrepreneurship is suitable. For registration, a corresponding application is submitted to the tax authority.
- Make sure that you are not subject to restrictions established by law for individual entrepreneurs. In particular, must be over 18 years of age. Legal capacity should not be limited by judicial procedure. Employees of municipal and government services cannot be entrepreneurs.
- Write an application for registration of an individual entrepreneur. You will find the form called P21001 at the registration authority or on the portal of the regional tax service. The application must be written by hand or on a computer.
- In the application, indicate the type of planned activity. The information will become the basis for conducting activities permitted by law. Please note that certain activities are subject to the appropriate taxation system.
- Decide on the tax system. In most cases, individual entrepreneurs choose a simplified taxation option. It is noteworthy that this stage is allowed to be completed after registration is completed. However, it is better to decide on the SN during the application process.
- Contact your regional tax authority and receive details for paying state taxes. duties. You can pay it at Sberbank, and attach the receipt to the application. Include a copy of your passport and identification code in your package of documents. When submitting, do not forget to take your passport with you.
- Submit the complete package to the tax authority representative. Within 5 days, department employees will prepare the documentation and issue a certificate and an extract from the register.
- After receiving it, all you have to do is contact the Pension Fund, register and find out the amount of mandatory contributions. Once the process is complete, you can open a bank account and start your business.
The procedure for registering an individual entrepreneur may seem complicated. However, in reality the opposite is true. If there are no problems with the law, in less than a week you will realize your dream of becoming a businessman.
Video review about opening an individual entrepreneur
How to open an individual entrepreneur for a foreign citizen in Russia
Recently, a friend from Kazakhstan asked me how to open an individual entrepreneur for a foreign citizen in Russia. I will describe in detail the procedure for registering foreigners as individual entrepreneurs on the territory of the Russian Federation. To begin with, I note that any foreigner has the same rights as citizens of the country.
I will list the requirements for foreign citizens when opening an individual entrepreneur.
- When registering a foreigner as an entrepreneur, it is necessary to be guided by the current legislation regarding the registration of entrepreneurs.
- Since the place of registration of an entrepreneur is a permanent residence permit, foreigners are registered based on their place of temporary residence. The information is indicated on the ID card in the form of a stamp.
Let's review the documents for registration.
- Application for registration of individual entrepreneurs.
- A copy of the foreigner's passport. Have the original with you.
- Photocopy of birth certificate. It's a good idea to grab the original as well.
- A copy of the document that allows permanent or temporary residence in Russia. Registration is carried out on this basis.
- Original and photocopy of a document confirming your place of residence in Russia.
- Receipt of payment of the fee for opening an individual business.
Remember, all documentation for starting a business, which is submitted to the tax office, must be in Russian. If necessary, translate and notarize.
Foreign citizens can independently submit the package to the tax service. If this is not possible, for example, due to health reasons, the applicant can send them by valuable letter, attaching an inventory. The registration procedure takes 5 days, as in the case of Russian citizens.
If you have a great idea for organizing a business in our country, you can implement it. Current legislation does not prevent this.
What taxes does an individual entrepreneur pay?
Let's talk about what taxes the individual entrepreneur pays. Over the past year, individual entrepreneur taxes have remained virtually unchanged. Consequently, the payment rules remained at the same level. According to current legislation, taxation of entrepreneurs in Russia is carried out according to several options:
- Single tax - UTII.
- Simplified system - simplified tax system.
- Patent system – PSN.
- The main system is OSN.
Each entrepreneur operating in the Russian Federation reserves the right to choose the taxation option that is more suitable. Let's look at the options in more detail to make the best choice.
UTII
The UTII taxation system has been in effect since 2008. Until 2014, Russian territorial units that adopted the system as a tax adhered only to it. In the year 2014, individual entrepreneurs were given the opportunity to choose the type of taxation.
- Provides for the payment of fees on estimated income. The amount, taking into account all factors ensuring income generation, is set twice a year. After this, the individual entrepreneur pays fifteen percent of this amount every month.
- The main disadvantage is that the entrepreneur pays contributions regularly. It doesn't matter if there is any income at all.
- The main advantage comes down to the exemption of the businessman from other fees, ease of reporting and low interest rates.
PSN
Only individual entrepreneurs have access to PSN. Businessmen using this option are required to submit a corresponding application to the tax office 4 weeks before receiving a patent. Once the registration of the PSN is completed, it is impossible to switch to the previous system.
- You can work with this taxation option only in the territory of obtaining a patent. To work in other regions, they undergo a re-registration procedure.
- For Russian subjects there are different registration rules, conditions of issuance and validity periods. Details can be found at your regional tax office.
- General rule for Russia – exemption of the entrepreneur from the mandatory preparation of a declaration for the period of validity of the patent.
- Advantages: no need to use cash register, not such strict reporting and a tax rate of 6%.
simplified tax system
The simplified tax system simplifies reporting. As a result, an entrepreneur can manage on his own without resorting to the help of an accountant. Plus, the simplified tax system exempts from property and value added tax.
There are two forms of the simplified system: by income and by profit. The first option provides for the payment of six percent of income. In this case, expenses invested in the enterprise are not subject to consideration.
The second option is more loyal to a business that requires constant investments. As soon as the businessman submits a report to the tax office, a calculation is made that takes into account the costs of the investment. The fee is 5-15% of income.
Entrepreneurs who meet certain conditions can switch to this scheme.
- Annual income does not exceed 6 million rubles.
- The number of employees is no more than 100 people.
OSN
For businessmen, OSN is the least profitable. If you do not apply for one of the listed options, you will have to work on the basis of the OSN.
At the beginning, all entrepreneurs have a completely logical question: what if they don’t register an individual entrepreneur and work as an individual. What then?
This situation is acceptable. But you will also pay all taxes on the income you receive as an individual. face. Also, no one has repealed the article “illegal business activity,” which imposes penalties for the systematic receipt of income without proper registration with the tax authority. This responsibility is provided for both by the administrative code (Administrative Code of the Russian Federation, Article 14.1) and the criminal code (Criminal Code of the Russian Federation, Article 171).
Therefore, we will not consider this moment, but will go straight to the procedure for opening an individual entrepreneur.
Step 1. Choose a tax system
The taxation system is an extremely important component of the work of any entrepreneur. It is the taxation system that will determine the amount of funds and the frequency of their payment to the state treasury. Accordingly, your final profit, which you will put in your pocket, will depend on this.
So, there are several taxation systems. Each name is provided with a link, by clicking on which you can learn more about the system.
Each type of activity has its own digital code. As a rule, it consists of 4, 5 and 6 digits, separated in pairs by dots.
Classified it public services in order to collect and organize information about the types of activities that entrepreneurs engage in.
IMPORTANT! When choosing OKVED, the main thing to be guided by is to enter as many codes as you consider to be the maximum possible for yourself.
Example. You have decided to start selling jewelry. But your brother Valera is a roofer, not an individual entrepreneur. This means you can potentially use your individual entrepreneur to provide roofing services, but you will need a different activity code, different from sales jewelry, namely, a code for the provision of construction services.
If it turns out that you have connected an activity to your business that you did not indicate in the initial documents, you can add it there later using. Not such a complicated event, but completely useless, since everything can be entered from the beginning.
Thus, if there is even a small chance that you will engage in several types of business in your activities, you need to find the codes of these types and enter them in the registration application, which will be discussed below.
Step 3. Compose an application for registration of individual entrepreneurs with the tax authority
And immediately important information:
An application to open an individual entrepreneur must be submitted to the tax office that is assigned to your area. If you come to any one, you will be directed one way or another “to the place of registration.”
To prepare an application, you can contact any lawyer or tax consultant. For this simple work, of course, they will charge you a bribe, approximately from 500 to 2000 rubles, depending on the impudence of the employee and the region of residence.
And since the work is simple, why not do it yourself?
Please pay attention! The data in the application for registration of an individual entrepreneur must necessarily coincide with the passport data!
You will sign the application in the presence of a tax inspector; leave the signature field on page 004 empty! Or the signature must be notarized (this applies when submitting an application remotely).
You should also pay attention to the fact that you cannot enter anything by hand into a form filled out on a computer and printed out (of course, except for the personal signature that is placed when submitting an application to open an individual entrepreneur). Those. You cannot specify one OKVED code by computer, print it out, and write the rest with a pen. The application itself can be filled out either by hand (in black ink), or typed using the keyboard in the appropriate program and then printed.
We have not placed both filling options.
Step 4: Optional. We immediately switch to the simplified tax system
So as not to strain yourself once again then, we will immediately switch to the most popular tax regime, which is used by most small entrepreneurs. Even if in the future you have plans to create a holding company for sewing hats with ear flaps and enter the trading exchange with your shares, still start with a simplified approach. It is this that will make it possible to avoid the initial accounting red tape and pay 6% instead of all taxes. Or 15% (), if you take the expense part into account, of course, if it is large and can be documented.
Remember, simplifiers submit a declaration once a year (by April 30).
However, all this is true for individual entrepreneurs who do not have registered employees. If they exist, there is an obligation to account for them as well.
So, in order to immediately switch to the simplified tax system upon registering an individual entrepreneur, you need to fill out the appropriate
The application is simple and does not require any specific knowledge. Just follow the instructions for filling out, which are contained in the link, and a well-written application for switching to the simplified tax system will safely be included in the package of documents that you will submit for registration of an individual entrepreneur.
Step 5. State duty for opening an individual entrepreneur
This step is the last preparatory step before going to the tax office. Without a receipt for payment of the state fee, your registration documents will not be accepted.
At the moment, the registration fee is 800 rubles. Subsequently, it can be changed, of course, upward.
To create a receipt, go to the page. It describes in detail how to create a receipt, which you can then take to any bank and make a payment using the appropriate details.
This step is absolutely simple, but very important and, of course, mandatory.
Step 6. Collection of documents for individual entrepreneur registration
So, before you go to government agency register yourself as an individual entrepreneur, put all the documents in front of you and check them:
- Passport of a citizen of the Russian Federation.
- Application for registration of an individual as an individual entrepreneur.
- Receipt for payment of state duty.
- Application for switching to the simplified tax system (if you switch directly to it).
- TIN (Taxpayer Identification Number).
Step 7. Go to the tax office
This step in lately has undergone fundamental changes in terms of the convenience of providing the service of registration by state authorities of an individual as an individual entrepreneur.
Yes, you can come to the tax office at the place of actual registration and stand in line (most often electronic), and submit all documents to the tax inspector. You can find out which tax office serves you by clicking on the link.
But it’s much easier to do all this through MFC(Multifunctional center), of which many have recently appeared in almost all cities of the country.
This is done as follows:
Go to any search engine and type the query “MFC Kazan” (instead of Kazan, of course, indicate your populated area), then go, as a rule, to the first link in the search results.
On the website, look for the branch of the MFC that is located closer to your home. If you don’t find it, call the phone number listed there and ask which MFC is closest to you to contact.
Come there at any time with the entire package for individual entrepreneur registration and take the corresponding electronic queue coupon.
Since these centers were created not so long ago, most of the disadvantages of the so-called “paper bureaucracy” were taken into account, and many people who have already used the MFC were satisfied with the services provided.
However, it should be noted that not all MFCs can provide the service of accepting your documents for opening an individual entrepreneur. This needs to be clarified in each individual such institution. But, fortunately, such people are in the minority.
Step 8. Receive documents
After 3-5 days (if you submitted applications directly to the tax office), or after 5-8 working days (if submitted to the MFC), you come for documents confirming the right to conduct business activities.
The list of documents that will be provided to you includes:
The most important document giving the right to conduct entrepreneurial activity is OGRNIP(Main State Registration Number of an Individual Entrepreneur).
It is on the basis of the Certificate of State Registration that contracts, acts and other documents establishing business relations are drawn up and signed.
Will definitely be issued extract from the Unified State Register of Individual Entrepreneurs, where they will be indicated, including OKVED codes, which were mentioned above. Any changes can be made to this extract, but by sending a corresponding application. There was talk about him too.
Notification of registration with the Pension Fund of Russia(Russian Pension Fund) and FFOMS(Federal Compulsory Health Insurance Fund). These specific documents may not be issued, but it is better to have them in hand, so you will have to contact the local territorial branches of the Compulsory Medical Insurance Fund and the Pension Fund.
Last document - certificate of assignment of Rosstat statistics codes. In general, once every few years (this time period changes quite often, so we are not writing specific numbers), you will have to submit a report to the Statistics authorities. As a rule, they themselves will remember about you and send the appropriate papers to the place of registration.
Place all these documents in a special folder, each in a separate file, so that you can quickly access this or that document.
Let's sum it up finally: how much will it cost to open an individual entrepreneur on your own?:
And remember! Any notifications, letters, requests coming from government bodies should not be ignored! Try to respond to them as quickly and efficiently as possible.
Before starting an entrepreneur's activity, it is necessary to obtain state registration. The simplest form is individual entrepreneur registration. The organizational and legal form of an individual entrepreneur allows you to carry out any legal activities, perform contract work or be their customer, as well as use the labor of hired workers. The most optimal is the registration of individual entrepreneurs for small or medium-sized commercial organizations or enterprises operating in the field of providing services or individual production. In order to understand complex issues preparation of documents and a scheme for passing through all authorities, this article provides detailed plan about how to open an individual entrepreneur.
Basic concepts and definitions
IP, Individual Entrepreneur , (previously - PBOYUL entrepreneur without forming a legal entity), according to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation is an individual who has received state registration in the manner prescribed by law and carries out entrepreneurial activities without forming a legal entity.
Entrepreneurial activity (Clause 1, Article 2 of the Civil Code of the Russian Federation) – independent activity, carried out by an individual entrepreneur and aimed at making a profit as a result of the use of property, provision of services, production and/or sale of goods, performance of any work, at one’s own peril and risk. In relation to the entrepreneurial activities of citizens of the Russian Federation, the same rules of the Civil Code of the Russian Federation are applicable as for legal entities as commercial organizations, unless other rules follow from Laws and legal acts.
Registration authority – authorized body, which according to Federal Law assigned responsibilities for registering individual entrepreneurs and legal entities. These responsibilities are currently assigned to the Federal Tax Service of the Russian Federation (FTS RF) by decree of the Government of the Russian Federation.
Who can open an IP
Any capable adult citizen of the Russian Federation, whose activities are not limited by the court, can open an individual entrepreneur. The following can also engage in entrepreneurial activity:
- minor citizens of the Russian Federation who:
a) have received the consent of their parents or guardian for entrepreneurial activity;
b) got married;
c) received a court decision on full legal capacity;
d) received a conclusion from the guardianship and trusteeship authorities on full legal capacity.
- foreign citizens and stateless persons who have a place of residence (temporary or permanent) on the territory of the Russian Federation.
Who does not have the right to open an individual entrepreneur
The following categories of citizens are prohibited from conducting individual activities:
- Municipal and government employees;
- Military personnel;
- Foreign citizens or stateless persons, in the absence of registration in the Russian Federation and a migration card;
- Citizens with limited legal capacity, including those who abuse drugs or alcoholic beverages;
- Minor citizens (under 18 years of age) who do not have permits from the relevant authorities or citizens.
Entrepreneurial activity without state registration
Business activity that is not registered in the manner prescribed by law, or registered in violation of the rules, or registered on the basis of documents containing false information, entails a fine in the amount of 5 to 20 minimum wages.
State registration period for individual entrepreneurs
The Federal Law establishes the duration of the procedure for opening an individual entrepreneur, which is up to five working days from the date of submission of all documents established by the Law. In fact, the procedure will take a week, since the registering authority is guided by the Letter of the Federal Tax Service of the Russian Federation on the unacceptable reduction of deadlines for completing procedures in order to prevent errors and inaccuracies in the preparation of documents.
How to open an individual entrepreneur yourself
In order to register an individual entrepreneur, it is necessary to prepare documents in accordance with the list that can be obtained at the place of registration (Federal Tax Service of the Russian Federation according to the registration of an individual entrepreneur).
1. Application for state registration of individual entrepreneurs in the form established by the Federal Tax Service (form P21001 Appendix No. 18). This application must be certified by a notary, so you should not sign it in advance - this action must be performed in a notary office, directly in front of a notary, who will certify the signature.
2. A copy of the passport of the person who opens the individual entrepreneur for himself. If the applicant submits documents personally, a copy of the passport may be simple. If the individual entrepreneur is opened by a principal, a copy of the passport must be certified by a notary.
3. Original receipt for payment of state duty.
4. A copy of the certificate of TIN assignment.
5. Contact numbers and postal address.
If an individual entrepreneur is opened by foreign citizens or stateless persons, they must provide:
- passport translation foreign citizen in Russian, certified by a notary office;
- a copy of a document that confirms the right of a given citizen to stay on the territory of the Russian Federation (temporary or permanent);
- certificate from the place of registration (extract from the house register) – provided upon possible additional request.
Having prepared necessary documents for individual entrepreneurs, for at this stage you can begin to determine the types of future activities of the entrepreneur, guided by OKVED classifier(All-Russian Classifier of Types of Economic Activities). The classifier contains a list of all possible types of activities that currently exist, to which codes are assigned. Even before opening an individual entrepreneur, you should select those that correspond to future business activities, as well as the proposed types of activities in case of expansion of the field of entrepreneurship. Subsequently, it will be quite difficult to expand the list of types of business in the register in terms of time and money. The easiest way is to consult on the issue of choosing codes with entrepreneurs already working in the same type of activity, or contact specialists who help open an individual entrepreneur.
The next step to open an individual entrepreneur will be to determine the taxation system. Today there are three types of taxation:
- The traditional taxation system, which provides for the payment of tax on income from business activities;
- A simplified taxation system, in which the payment of tax is the acquisition of a patent;
- A single tax on imputed income from a certain type of activity of an individual entrepreneur.
Each type of taxation has pros and cons associated with maintaining documentation, expenses when paying taxes, accounting for profitability, etc. In addition, one or another taxation system may limit the range of activities of individual entrepreneurs. Thus, the simplified system implies only those types of activities that are specified in the patent. The same applies to the single tax on imputed income. And in the case of a wider range of activities, those types that are not included in the list in the patent will be taxed at 13%.
At the same time, if individual entrepreneurship involves a specific type of activity, for example, the provision of any services, it is more profitable to purchase a patent, and the tax will be 6%, while accounting and relations with tax authorities can be carried out independently, without the help of an accountant . However, in this case, you should check with the tax service at the place of registration about the possibility of conducting individual entrepreneurs under a single tax or under a simplified system, since for certain types of activities these types of taxation are determined by regional authorities.
How to register an individual entrepreneur
Currently, to register an individual entrepreneur in 2014, it is necessary to personally or through a trustee provide a set of the above documents to the registration authority. When a set of documents is received by the registration authority, a receipt is issued indicating receipt of the documents, and a date for issuing the registration is set. At the same time, after the expiration of the period allotted for the preparation of documents, the registering authority is obliged to either prepare a set of documents permitting the conduct of individual entrepreneurship, or prepare a reasoned refusal.
On the appointed day, the individual entrepreneur must come to collect the documents in person. If the documents were not delivered within the agreed period due to the absence of the recipient, the registration authority will send them by mail to the address that was declared by the individual entrepreneur when submitting the set of documents. It should be noted that when sending documents by mail, errors and typos are possible, as a result of which documents may be lost. Therefore, you should not leave this issue to chance and unnecessarily resort to postal services for sending documents.
The list of documents giving permission to conduct entrepreneurial activities as an individual entrepreneur includes:
- Certificate of state registration of an individual as an individual entrepreneur (individual entrepreneur);
- Document on assignment of TIN (Taxpayer Identification Number). IN in this case, Certificate or, if a Certificate was previously issued, Notification;
- Extract from the Unified State Register of Individual Entrepreneurs (USRIP).
Obtaining registration with the FSGS
Having received a set of documents confirming the state registration of an individual entrepreneur, you need to register with the FSGS (Federal State Statistics Service), for which you should have sorted out the OKVED codes in advance. For this purpose, it is necessary to provide the Federal Service with the original and a copy of the Certificate of state registration of an individual as an individual entrepreneur, as well as a passport (original). Based on the documents provided Federal service State statistics will issue a corresponding certificate.
The next step is to open a bank account if you intend to conduct individual transfer activities cash to a current account, or registering a cash register if payments to clients will be made in cash.
Opening a bank account
When determining the bank in which settlement and cash services for an individual entrepreneur will be provided, you should be guided by:
1. The bank has an account management system via the Internet - Internet banking, which greatly simplifies the conduct of business. In particular, it allows you to carry out current monetary transactions without visiting the bank. However, the premium for this service is usually insignificant. Another advantage is the ability to make utility payments through the client-bank system, among other things, without standing in savings bank queues.
2. Possibility of opening a card account in a bank as an individual. This action will allow you to operate with funds, transferring them from the account of an individual entrepreneur to the card account of an individual and withdraw money from an ATM. At the same time, for the transfer of funds, an individual entrepreneur (using a simplified taxation system) makes deductions in the amount of 6% of the amount of transfers.
Having opened bank accounts, you must provide the tax service with a special Form for opening a current account (form s-09-1).
Registering a cash register
A cash register is necessary for conducting individual activities when conducting cash transactions with clients. In this case, the registration procedure (receiving a registration card for a cash register) can take from 14 days to a month. Registration of cash registers (cash registers) with the inclusion of cash registers in the State Register is carried out at the tax service at the place of registration of the individual entrepreneur, where he is registered as a taxpayer.
To register KMM the following documents are required:
- Certificate of registration with the tax authority (TIN);
- Certificate of state registration of individuals. persons as individual entrepreneurs and a photocopy of the registration certificate of an individual entrepreneur;
- Documents for the premises (lease or purchase agreement) where the cash register will be installed.
In addition, to register a KMM, an agreement with the Technical Service Center (RA TsTO KMM) for its maintenance is required. The contract includes a hologram of the central service center, seals with the seal of the central service center, a cashier-operator log and a call log for technical specialists.
Considering the fact that running an individual business is taken into account in the overall work experience, you must also register with the pension fund. This step is also necessary in the case of hiring employees. Also, an individual entrepreneur (if desired) can make a seal.
Thus, having studied the points about how to open an individual entrepreneur yourself, you can follow this plan and with a certain amount of persistence, patience and physical strength, open an individual entrepreneur. At the same time, if someone who wants to become an individual entrepreneur does not have the extra time or the perseverance necessary to register an individual entrepreneur, there is always the opportunity to contact a company that will be happy to take on all the above-mentioned hassles.
To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you will be able to prepare a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.
This step by step instructions describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.
1. Select the method of individual entrepreneur registration
There are two ways to open an IP:
- Self-registration of individual entrepreneurs. A fairly easy procedure, which consists of preparing a few simple documents. In addition, budding entrepreneurs will gain valuable experience interacting with tax officials.
- Paid registration of individual entrepreneurs through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of government registration of individual entrepreneurs on their own.
How much does it cost to open a sole proprietorship?
Register an individual entrepreneur yourself
Note: Some of the above expenses can be returned if you are registered with the employment center as unemployed.
Paid to open an individual entrepreneur through a specialized company
The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.
Comparison of self-registration and paid registration of individual entrepreneurs
| Registration method | Advantages | Flaws |
|---|---|---|
| Self-registration of individual entrepreneurs |
Useful experience in preparing documents and communicating with government agencies. Saving money on paid services legal companies. |
Possible refusal of registration due to errors in prepared documents. As a result, there is a loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0. |
| Paid registration of individual entrepreneurs through a law firm |
The registrar company assumes the risk of refusal of registration. Preparation, submission and receipt of documents from the tax service are possible without your participation. |
Additional costs. Transfer of personal data to third parties. You will have a poor understanding of the individual entrepreneur registration procedure. |
2. We select OKVED activity codes
Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.
In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening an individual entrepreneur.
Although the law does not establish any restrictions on maximum number OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of individual entrepreneurs (that much can fit on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.
One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will generate at least 70% of income).
Please note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.
Free consultation on individual entrepreneur registration
3. We prepare the necessary documents
Application for registration of individual entrepreneur
An application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions instructions for filling out, as well as sample applications for 2019, can be found on this page.
Be careful to sign the application at the stage of preparing documents no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).
Most often, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid finding yourself in a similar situation, we recommend filling out an application through specialized free services.
Receipt for payment of state duty
In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.
Keep your receipt confirming payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.
Application for transition to simplified tax system
It is very important to choose the correct taxation system, since the amount of taxes paid and the number of reports submitted will depend on it.
Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.
5. Submit documents to the tax office
The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.
If a future individual entrepreneur submits papers personally, he needs:
- Submit a set of documents to the Federal Tax Service officer.
- In the presence of an employee, sign the application for registration of individual entrepreneurs.
- Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
- Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).
For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.
6. We receive documents of a registered individual entrepreneur
On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.
Note: if you cannot come to pick up the documents on the specified day, they will be sent by mail.
If registration is successful, the inspector must issue you:
- USRIP record sheet (with OGRNIP number).
- TIN certificate (if you didn’t have a TIN before).
Some Federal Tax Service Inspectors may additionally immediately issue:
- Notification of registration with the Pension Fund (PFR);
- Notification of assignment of statistics codes (from Rosstat).
Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.
Please note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now draws up a Unified State Register of Entry Sheets in form No. P60009, which has the same legal force, as well as the previously issued state registration certificate.
Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Legal Entities and does not have to be submitted at all additional documents(letter dated January 31, 2017 No. BS-4-11/1628@).
To register with the Social Insurance Fund, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.