Self-registration as an individual entrepreneur is no longer a huge task. And everyone who is not a military or civil servant and is over 18 years old has the right to register as individual entrepreneur(IP).
We'll tell you what papers you need to collect, how you can submit them, how much the state duty costs, and what you can expect by registering as an entrepreneur. With a little effort and patience, three business days after the tax authorities register the filing of documents, you will officially receive an entrepreneur registration certificate.
Certificate of registration of an individual entrepreneur sample:
A list of mandatory items that need to be decided upon before registration?
- Individual Tax Number (TIN). If you don’t have a TIN, submit an application to the tax office at your place of registration and they will issue it to you within 5 days. The application can be submitted online or together with documents for registration, but then the period for consideration of individual entrepreneur registration is extended until the TIN is received.
- OKVED codes. At the time of application, you must have an idea of what you will be doing. Depending on the type of activity, you need to select a code in the All-Russian Classifier. The first code you enter will be the determining one. You can specify several codes, there are no restrictions on quantity. This will make your future work easier if you are planning to expand or engage in related activities.
- Tax system. You become an individual entrepreneur in order to legalize and pay taxes, so before submitting your application you need to find out what taxation system you are willing to pay by. If you submit an application without indicating the tax payment system, then you must automatically pay according to the basic scheme - this is 20% of the profit, 13 % personal income tax (personal income tax), 18% VAT on the sale of services and goods and property tax.
In addition, you can pay according to the following schemes:
- Unified tax on imputed income (UTII) is a fixed amount that you pay regardless of profit. It is influenced by the volume of business - the area of trade pavilions, the number of hired personnel, which should not exceed 100 people, and the transport fleet.
- Patent tax system It is convenient because when registering and paying for a patent, you do not need to submit reports to the tax authorities, but just keep a ledger. This form of taxation is acceptable for organizations that employ no more than 15 people and whose annual profit does not exceed 60 million rubles.
- Unified agricultural tax. From the name it is clear that this taxation applies to those who grow, process and sell agricultural products. The interest rates of payments fully comply with the simplified tax payment scheme.
- Simplified taxation system (STS) consists of 15% of all income after deducting expenses and 6% of profits received. The entrepreneur does not pay personal income tax, and VAT is taken into account if the entrepreneur participates in customs clearance. Property tax is paid only on real estate used in business and included in the cadastral list of the region. Suitable for organizations with no more than 100 employees. This scheme is the most used and was developed specifically for small businesses.
- You must draw up the application itself in the prescribed form in one copy. According to the new rules, a handwritten application must be written in block letters. Or you can use form P21001, where all pages must be numbered and fields filled out. Try to sign in the presence of a tax officer. Just don't forget about this when submitting documents.
- A document certifying payment of the state duty (800-1000 rubles).
- Photocopy of TIN.
- Application for transition to the chosen taxation system in two copies. You can change the tax payment procedure only once a year. So pay close attention to this.
- A copy of the entire passport, including blank pages.
- If you are not a Russian citizen, then you need to attach a copy of your temporary residence permit.
Copies are not notarized if you intend to submit documents in person. You come to the tax office, hand over your documents, show your passport and receive a receipt indicating when you need to come for your registration certificate. You will also be given a second copy of the Tax Option Statement. The application according to the new rules will be considered within three working days.
Documents can be sent by letter, but copies must be certified by a notary. You can issue a power of attorney to a person who, on your behalf, will collect a package of documents and register them with the tax service. If you want to submit documents online, then an electronic signature will be required.
In what cases is registration of an individual entrepreneur refused?
There is a list according to which an individual entrepreneur cannot:
- Develop activities related to aviation.
- Produce medicines.
- Open investment and other financial communities.
- Employ citizens.
- Manufacture and sell alcoholic beverages.
- Engaged in the sale of housing and communal resources - electricity, heat and water.
- Linking your activities with the production of weapons, drugs and ammunition, which is inherently illegal.
It is advisable to familiarize yourself with the entire list of restrictions before choosing a type of activity. The issuance of a registration certificate is also refused in the following cases:
- The documents are filled out incorrectly or something is missing.
- The application is not submitted at the place of registration.
- The applicant is already an individual entrepreneur, and there is no decision on his liquidation.
- The termination of the activities of the individual entrepreneur occurred by court decision, but the period of restrictions has not yet expired.
- The individual entrepreneur is declared bankrupt, and within a year he cannot become an entrepreneur again.
What must be done after receiving the registration certificate of an individual entrepreneur?
If the review went well, then along with the registration certificate you will receive:
- Notification of tax accounting for you as an individual entrepreneur.
- Notification of enrollment in a pension fund.
- Extract from the register of individual entrepreneurs.
You will be given such a package of documents if your tax authority operates on a one-window basis, where all interactions occur electronically. If this principle does not work, then you will have to submit documents to the pension fund or some other body yourself. Please clarify these points when receiving your entrepreneur registration certificate.
At the registered individual entrepreneur Two questions may arise: in what cases is a cash register needed and how long can you use a personal account to promote your business.
When is a cash register not needed?
There is a list of areas where the presence of a cash register is mandatory, and if you work without it, then you may be fined. Payment without a cash register can be carried out in the following cases:
- You are far from large populated areas.
- Pay imputed taxes or provide services to the public. In this case, instead of checks, strict reporting forms or checks are issued that confirm the transaction.
- You sell newspapers at kiosks or trade securities.
- Do you provide meals to schoolchildren or are engaged in small retail trade?
How can an individual entrepreneur open a bank account?
If transactions on your personal bank account begin to exceed the amount of 100 thousand rubles, then you should think about a new payment card with which you can carry out all transactions without hindrance.
To do this you will need copies of:
- passports,
- registration certificate
- extracts from the register of individual entrepreneurs
- letters about registration in Rosstat.
When choosing a bank, follow these tips:
- It is better to choose a credit institution according to the place of registration and registration of you as an individual entrepreneur.
- Discuss so that you can manage your account and make mandatory payments online.
- Be sure to find out how much account servicing will cost.
- The bank must issue a card in your name, where funds from the open account will be received.
Thanks to the changes made to the legislation, the registration of individual entrepreneurs has been reduced in time and the list of documents has become minimal. Don't miss the opportunity to legalize and expand your business and join the ranks of individual entrepreneurs.
Many people wonder how to open an individual entrepreneur in 2016: The step-by-step instructions in our article will help you understand this topic.
First you need to find out who he is "individual entrepreneur". An entrepreneur on a private (individual) basis is an individual who is registered in accordance with all legislative norms and is engaged in entrepreneurial activities without being founded by another legal entity. An individual entrepreneur is also a taxpayer, sending tax contributions to the Pension Fund of the Russian Federation.
Opening an individual entrepreneur in 2016 step by step
The first question that usually arises from “newbies” in this field sounds something like this: “Is it worth registering an individual entrepreneur?”
We will answer that this must be done. Every entrepreneur must register, although this procedure is usually not the most pleasant for novice company owners. It is usually accompanied by bureaucratic delays, all kinds of fees and the loss of nerve cells dear to us.
However, if you do not officially register your individual entrepreneur, you will be forced to conduct your activities “underground”. In this case, you will, unfortunately, have to forget about large contracts and conversations with other organizations. Among other things, without registering an individual entrepreneur, you will not even be able to simply open a current account in any bank. This may cause a lot of suspicion among other companies, so they most likely will not want to do business with you: to unauthorized entrepreneurs usually there is no trust in this environment.
So, here we clearly come to the conclusion that it is imperative to register an individual entrepreneur at the initial stage. It will become first step to opening your company.
Choosing a tax system
The amount of state duty that an individual entrepreneur is obliged to pay is determined depending on what taxation system he will choose for himself. This system is formed, in turn, based on the type of activity of the company and the amount of its expected income.
Types of taxation systems:
- OSNO - general taxation system;
- STS - simplified taxation system or “simplified”;
- Unified Tax - Unified Agricultural Tax.
There is also such a thing as UTII- a single tax on imputed income.
Taxes that an individual entrepreneur may pay:
- Fixed fee for individual entrepreneurs. Paid if the company has no employees. In 2016, the amount of this duty is 22261.38. This figure is relevant for individual entrepreneurs working under the “simplified” system, as well as if the entrepreneur’s profit does not exceed 300 thousand rubles per year. If the income is above 300 thousand, then the entrepreneur is forced to pay + 1% to the amount of the difference from his income and the established 300 thousand rubles;
- Established payments for citizens working for hire ( 13% of salary employee);
- Additional tax deductions depending on the type of activity of the company;
- Taxes assigned depending on the choice of one or another tax systems.
When choosing a tax system, it is very important to indicate the correct OKVED code(all-Russian classifier of types of economic activity), corresponding specifically to your direction. It is not necessary to indicate only one code if you are trying to cover, for example, two or more types of activities at the same time. First, you will need to decide on the main code of your activity, and then indicate additional ones (if any).
General taxation system
OSNO is most inaccessible The tax system is difficult to understand, and it is also quite difficult financially.
OSNO involves payment the following taxes individual entrepreneur:
- Personal income tax, which is equal to 13% (this value is valid only for entrepreneurs who are residents of the Russian Federation);
- Value added tax at rates of 0%, 10%, 18%;
- Personal property tax of up to 2%.
Let's look at cases in which your tax system will act according to OSNO rules:
- Individual entrepreneur is a VAT payer;
- An individual entrepreneur does not meet the criteria allowing him to switch to a simplified taxation system;
- The individual entrepreneur is not aware of the existence of “simplified taxation” and other taxation systems, or he did not apply for the transition to the simplified tax system;
- An individual entrepreneur is not included in the category of persons who can count on certain income tax benefits.
Simplified taxation system
Tax rates under the simplified tax system are significantly lower than in other systems. Moreover, the entrepreneur himself not obliged to pay VAT.
Tax rates under the simplified system directly depend on the object, chosen by the entrepreneur for subsequent taxation. What can act as such an object? Let's say this could be the income of the owner of an individual entrepreneur. In this case, he will need to pay 6% of his profit to the Pension Fund of the Russian Federation. In this case, there can be no talk of any reduction in the interest rate.
Payments are calculated in direct ratio. That is, for one quarter, 6% of income for this particular quarter is considered; for the six months, 6% of the profit received for the given six months is calculated, etc.
Among other things, the entrepreneur has the right to choose a formal object called "income minus expenses." The rate for this choice will be 15%. In order to correctly calculate this type of tax, you should take income reduced by the amount of expenses. In this case, there are reduced rates that are set for certain categories of citizens. Regional legislation has the right to set the interest rate, so it varies from 5% to 15%.
The procedure for switching to “simplified”:
- Transition to simplified tax system together with registration as an individual entrepreneur. The application must be submitted along with a complete package of required documentation. If this was not done at the same time, then the citizen is given an additional 30 days to reflect and take subsequent actions;
- Transition to simplified tax system from a different taxation regime. This transition can only be made for the next calendar year. In this case, the tax service must be notified before December 31 of the current year. Thus, if you have not completed an application for the simplified tax system immediately or within 30 days, then you will only be able to pay taxes under the simplified regime next year.
Payment of state fees and required documents
Before submitting a package of documents to the tax service, you must first pay the state fee for opening your own individual entrepreneur. This operation is carried out in any popular bank. In 2016, the amount of state duty is 800 rubles. We advise you not to throw away the payment receipt immediately after leaving the bank, as it will be useful to you at the stage of submitting documents to the tax service.
Documents required to submit an application to open an individual entrepreneur:
- Identity document (passport);
- A bound photocopy of all pages of the passport;
- TIN and its copy. If you do not have this document, please contact the tax service to obtain it. The certificate will be ready in one or two weeks;
- Receipt of payment;
- Application for registration of individual entrepreneurs in form P21001;
- Application for the application of a simplified taxation system in form No. 26.2-1, written in two copies (if necessary).
When you submit a complete package of documents to the tax office, they will give you receipt. You will need to return with it for the completed documents at the appointed time.
Documents received after registration
Individual entrepreneur registration period - five working days. True, it often happens that documents are still not ready by the deadline - the signature of one or more officials is required. In this situation, you just need to be patient and wait for the final completion of registration.
When registration is finally completed, you will be given the following package of documents:
- Certificate of registration with the tax authority;
- OGRNIP - certificate of your registration as an individual entrepreneur on a state basis;
- Certificate of registration with the Pension Fund as an individual entrepreneur (at the place of current registration);
- Unified State Register of Individual Entrepreneurs - extract from the Unified State Register of Individual Entrepreneurs;
- Notification of assignment of Rosstat statistics codes to you.
What is the price of registering an individual entrepreneur in 2016?
Let's find out what the approximate cost of opening an individual entrepreneur is.
Of course, if you do this business yourself, then you will only have to pay a state fee, which is 800 rubles. Add to this amount another 200-300 rubles, which you can spend on stamps and photocopies of various papers. However, some resort to the help of third parties to open an individual entrepreneur in order to save themselves from paperwork. Let's see how much they can cost "intermediary" services in this case:
- Preparation of all documents will cost from 500 to 2000 thousand rubles;
- If you want to entrust absolutely all the work of registering an individual entrepreneur to specialists, you will have to shell out from 3,000 to 5,000 rubles from your pockets.
If your business activity involves having your own seal, then its production will cost an additional 300-500 rubles. To open a current account, you will need to spend another couple of thousand (the exact cost depends on the bank and tariffs).
What to do after opening an individual entrepreneur?
After registration is completed, you will receive letter from PFRF, containing the accrual system and calculation of all your future taxes. In addition, the letter will contain a reminder for entrepreneurs about payment deadlines.
It should be noted here that after the official opening of the IP, no more services no notification required.
As a rule, individual entrepreneurs create in a bank open current account for the further conduct of their economic activities. Previously, after its opening, it was required to notify the Pension Fund about this within five working days. Now this procedure is not necessary, since the Pension Fund will be notified automatically about the opening of your bank account.
An important point in running a business is owner's personal seal, although in most cases its presence is not necessary. The legislation provides for the mandatory presence of a seal only for entrepreneurs working on UTII and not using cash register equipment. In addition, printing is necessary for those individual entrepreneurs whose activities involve direct cooperation with other companies.
Necessity of CCP
Quite a lot of entrepreneurs are wondering whether they will need cash register equipment after registering an individual entrepreneur.
The procedure and rules for using this equipment in the work of individual entrepreneurs are established Federal legislation. Officially, an entrepreneur is obliged to use a cash register in his activities only if he is engaged in trade and also provides services not for cash, but by bank transfer.
If payment is made in cash, then there is no need for a cash register. However, it must be taken into account that then the entrepreneur is obliged to write out strict reporting forms.
No cash register required if you are doing:
- Sale of securities;
- Sales of travel tickets and coupons for travel on public transport;
- Sales of newspaper products and related products (only if half of the total turnover comes from magazines and newspapers). Accounting for the proceeds is calculated separately;
- Sales of food and non-food products from carts, trays, baskets (in small volumes);
- Sales of religious paraphernalia;
- Sales of lottery tickets;
- Sales of postage stamps;
- Trade in tea and coffee products on trains;
- Trade in ice cream and soft drinks in kiosks;
- Acceptance of recycled materials from other citizens (with the exception of scrap metal);
- Trade in vegetable oil, vegetables, fruits, fish;
- Trade from tanks (milk, beer, kvass);
- Providing nutrition for children in educational institutions;
- Sales of postage stamps;
- Trade in markets, exhibition complexes (closed stores, kiosks, auto shops, pavilions do not fall into this category).
Is it possible to refuse registration of an individual entrepreneur and why?
It also happens that you may be denied registration as an individual entrepreneur. This can happen for various reasons. let's consider most common cases, because of which the tax office often refuses an application for registration of an individual entrepreneur:
- The applicant submits incorrect documents;
- The applicant submits documents to the wrong authorities (this is quite rare);
- The application contains typos or errors or incorrect data is provided;
- The documentation was not submitted in full;
- The applicant was declared bankrupt, and less than one year has passed since this status was established;
- The applicant has a sentence prohibiting him from conducting business activities.
Of course, you can open an individual entrepreneur and on one's own. In fact, it is not as difficult as it seems at first glance.
It goes without saying that completing documents and registering a form through third parties is much easier and faster. However, in self-registration of individual entrepreneurs there is also many advantages: You will gain invaluable experience, get acquainted with various subtleties and controversial issues of the entire process, understand to whom and for what you are giving your money, learn what you are responsible for, etc. In addition, you will not need to overpay for the work of intermediaries, and you can then safely invest the saved funds in the development of your own entrepreneurial business.
Conclusion
So now you know how to open an individual entrepreneur in 2016: The step-by-step instructions presented in our article will allow you to do this without much effort. After carefully studying the material, you will not only learn about the types of taxation systems, the procedure for registering individual entrepreneurs and the required documents, but also decide whether you should deal with this matter yourself or the best option would be to involve specialists. The main thing is to be persistent and active, and then soon you will be able to engage in entrepreneurial activity on all legal grounds.
When a person decides to become an individual entrepreneur, the priority becomes the question of what documents are needed to register an individual entrepreneur.
There are several stages in preparing to register an individual entrepreneur.
Stage 1: Preparation of data for individual entrepreneur registration
Before submitting documents for registration as an individual entrepreneur, you need to decide:
- with the type of economic activity of the individual entrepreneur, choosing OKVED codes for individual entrepreneurs (All-Russian Classifier of Types of Economic Activities);
- with the tax system.
From the Classifier, select the code of the type of activity you plan to engage in. It is this code (it is indicated in the application for registration of individual entrepreneurs) that will be the main one.
The group of OKVED codes you have chosen includes the entire junior subgroup of codes. The code of the main group, and not all subgroups, is entered into the Unified State Register of Individual Entrepreneurs. There is no limit to the number of activity codes you can select.
To choose the right taxation system, we recommend that you familiarize yourself with the Tax Code of the Russian Federation (Chapter 26.2).
Today there are two options for the taxation system. Namely:
- general taxation system, which includes: VAT (value added tax), personal income tax (personal income tax) and property tax;
- special taxation systems, which include: simplified taxation system (simplified taxation system), UTII (unified tax on imputed income), taxation system for the implementation of production sharing agreements and a single agricultural tax, patent taxation system.
The simplified taxation system involves the payment of one tax (instead of all of the above) while maintaining the current procedure for conducting cash transactions and the procedure for submitting reports.
An individual entrepreneur has the opportunity, during registration with the tax service, to submit an application for the application of the simplified tax system.
An individual entrepreneur has the right to switch to another taxation system by notifying the tax office in advance (but no later than January 15 of the year in which the transition to another tax regime is expected).
The simplified tax system has two options:
- Maximum rate 6% - tax base - income;
- The maximum rate is 15% - the tax base is income minus expenses.
To use the simplified taxation system for individual entrepreneurs, it is necessary that the entrepreneur’s staff does not exceed 100 people.
Stage 2: Documents required for individual entrepreneur registration
Once you have decided on the type of activity according to OKVED and decided which taxation system you will use, you can begin to prepare documents for registering an individual entrepreneur.
To register an individual entrepreneur, the following documents are required:
Applicant's passport
Copy of the applicant's passport
Applicant's TIN
Receipt for payment of state duty (800 rubles)
Now let’s take a closer look at how to prepare documents for individual entrepreneur registration before submitting them to the Federal Tax Service.
The procedure for preparing documents for registration of individual entrepreneurs:
- Correctly fill out the application for registration of an individual entrepreneur “On registration of an individual as an Individual Entrepreneur” (form P21001).
- Make photocopies of all completed passport pages. Stitch them and sign them.
- Have the copies certified by a notary (if you do not plan to go to the tax office in person). You will need a passport and a completed application (the cost of this service is from 350 to 700 rubles).
- Find out the details of the Federal Tax Service (at your place of residence), to which you will submit documents for registration of individual entrepreneurs and pay the state fee in the amount of 800 rubles at any branch of Sberbank of Russia.
Stage 3: Submission of documents for registration of individual entrepreneurs to the tax service
After all documents for individual entrepreneur registration are completed (and certified) and the state duty is paid, you can submit them to the Federal Tax Service at your place of residence.
The tax inspector accepts your documents against receipt. He also informs you about the time frame within which you will receive the completed documents.
If the documents are submitted to the Federal Tax Service by your authorized representative, the receipt will be sent to you by mail.
Stage 4: Receipt of ready-made documents on state registration of individual entrepreneurs
In accordance with the law, state registration of individual entrepreneurs in 2018 takes 3 working days. When opening an individual entrepreneur, a corresponding entry is made in the Unified State Register of Entrepreneurs.
On the appointed day, you come with a receipt to the tax office for documents. You must have your passport with you.
The inspector will issue you the following documents:
Notification of registration of an individual with the tax authority at his place of residence
Extract from the state register of legal entities and individual entrepreneurs
Let us remind you that based on the Order of the Federal Tax Service of Russia dated September 12, 2016 No. ММВ-7-14/481@, which entered into force on January 1, 2017, Individual Entrepreneur Registration Certificates are not issued. The document confirming the fact of registration of an individual as an entrepreneur is the Unified State Register of Entrepreneurs.
After receiving documents confirming the registration of an individual as an individual entrepreneur, you can legally engage in business activities.
The article was edited in accordance with current legislation 06/04/2018
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An individual entrepreneur has the right to conduct business (his own business) without forming (creating) a legal entity. In fact, it is an individual with the legal right to engage in commercial activities.
An individual entrepreneur is an alternative to an LLC, and both forms can be opened by an individual. It is easier to register and close an individual entrepreneur, the business is taxed less, and the reporting procedure for individual entrepreneurs is simplified. But the entrepreneur is responsible to creditors with all his property, except housing. In the case of an LLC, an individual is liable only for the property and funds that are on the balance sheet of the enterprise.
When choosing an individual entrepreneur form, it can be registered in two methods:
- with the help of specialized companies that can do everything for you. Collect documents, fill them out, submit and receive. Registrar services will cost up to 5 thousand rubles;
- on one's own. You will spend time, but you will understand the registration requirements and only pay a fee of 800 rubles.
In addition, there may be additional, optional costs for making a seal (up to 1 thousand rubles) and for opening an individual bank account (up to 2000 thousand rubles).
Choosing a name for an individual entrepreneur
When registering, a person does not have the right to beautifully call an individual entrepreneur. The law requires the use of only initials and surname, which must be taken into account on official documents such as letterheads, seals and checks.
To register a business, temporary or permanent registration is required. The business is registered at the address indicated in the passport. But no one will forbid you to come up with and register a trademark or use a commercial designation that does not need to be registered. In the second case, it could be the name of a hotel or cafe.
Selecting OKVED, that is, types of activities
The All-Russian Classifier of Choice of Economic Activities (OKVED) is a list of types of activities, each of which is equipped with its own four-digit code.
Attention! The amount of insurance payments from the Social Insurance Fund and whether the business belongs to preferential activities depends on the main code. But the second point is important only in the case of using the labor of hired workers.
Before registering a business, you must select the main (required) and additional types of activity. The number of additional ones is not limited, and by indicating them, you are not obliged to deal with them.
Selecting a tax regime
The amount of all payments to government bodies depends on the taxation system. You need to choose the most beneficial mode for you from the following options:
- General system (OSN).
- Simplified system (STS). The most popular option. The entrepreneur gives 6% of income, plus payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund. Or simplified tax system 15%. Payment of 15% of the difference between expenses and income and the same payments as at 6%.
- Unified tax on imputed income (UTII).
- Unified agricultural tax.
An incorrectly selected mode will lead to a decrease in profits.
Each system has its own advantages and disadvantages. You can calculate which is more profitable using a calculator, knowing the initial data that depends on your business. If desired, you can combine such modes as UTII and simplified tax system, or PSN and simplified tax system.
How to pay the state fee
After solving all the above issues, it’s time to pay the state fee. This can be done in different ways:
- Go to the tax office, find out the payment details, fill out a receipt and pay it at the bank.
- Open the website of the Federal Tax Service of the Russian Federation, find the section: “Payment of state duties.” Select the item: “State fee for registering a Federal Law as an individual entrepreneur.” Fill out the receipt by writing personal information in the empty fields. Print the receipt and pay at the bank.
- Open the website of the Federal Tax Service of the Russian Federation, find the section on individual entrepreneur registration, pay the fee online by electronic payment.
Regardless of the option chosen, you must save the receipt.
Search for registration authority
Typically, registration is carried out at the tax office related to the place of residence or place of stay. In megacities, special registration authorities have been opened to serve the entire city.
If you do not know the address of your registration authority, then you can look at the Federal Tax Service portal and see the coordinates and contact information there.
Is it necessary to have a TIN?
The TIN is not on the list of mandatory documents required for registration. Therefore, many doubt whether this document is needed at all. It is necessary because the document indicates the TIN number if the document exists. Registration may be denied due to an incorrect number.
If you have not received a TIN, then you need to write an application to receive it and submit it to the tax office along with other documents.
List of required documents
The list of documents is not long. What takes the most time is collecting documents and filling out the application correctly:
- An application for state registration of an individual as an individual entrepreneur in form P21001 is submitted in one copy.
- A receipt proving the fact of payment of the state duty.
- Copies of absolutely all pages of the passport.
- Application for transition to a simplified taxation regime. This document is not required to be submitted.
Along with the documents, you can also submit an application for a patent tax regime, if there is such a need. When submitting, you must have an original passport.
Features of filling out an application
Particular attention should be paid to the process of filling out the application. This can be done manually or electronically.
Advice. If you are filling out the form by hand, you must use a black pen and write in capital block letters. Blots and mistakes are unacceptable. Electronic submissions must use Courier New font (18 point) and write in all caps on a Caps Lock layout.
Document design features:
- text can only be on one side, double-sided printing is not allowed;
- The passport number should be indicated with two spaces;
- The district line is filled in if your city belongs to a certain district. Residents of Moscow, St. Petersburg and Sevastopol skip this point;
- phone number is written with +7;
- if sheet 3 remains blank, then it does not need to be submitted to the tax office;
- FULL NAME. The citizen on sheet B cannot be written electronically. Employees of the registration authority require manual completion and a handwritten signature when submitting an application in their presence;
- The applicant's email address must be indicated only if the form is filled out on a computer.
Who and how can submit documents
If you yourself cannot go to the registration authority and submit the collected documents, then you should use the following options:
- documents are submitted by an authorized representative. In this case, it is necessary to issue a notarized power of attorney, and documents with more than 1 page are bound and certified by a notary;
- send a package of documents by mail. It is acceptable to send it as a valuable letter with a list of attachments. In this case, you also need to submit an application and a copy of all pages of the passport and have them certified by a notary;
- send via internet. After paying the receipt online, you need to download and fill out an application on your computer. Upload the remaining scanned documents. Go to the appropriate section of the Federal Tax Service portal and send everything together, following the instructions. However, this feature is not available for all cities.
Document submission procedure
If you decide to submit the documents yourself, then this must be done at the tax office at your place of registration.
Advice. Today, most tax services operate on an electronic queue system, which you need to sign up for in advance.
Documents receiving
Since 2016, registration of individual entrepreneurs has been carried out in 3 days. The date of receipt must be written on the receipt received. You need to come with your passport to get your results. You will be given:
- registration certificate;
- tax registration certificate;
- USRIP sheet
When receiving documents in hand, you must carefully check them and submit them for correction in case of an error.
Successful registration is a great start to starting a business!
How to open an individual entrepreneur - video
To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.
This step-by-step instruction 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 from law firms. |
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 expenses. 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 the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in the application for registration of an individual entrepreneur (that much can be placed 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).
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
The application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples 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.
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 issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force 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, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Entrepreneurs and it is not at all necessary to submit 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.