home Audience 4 The documents for the individual entrepreneur are ready, what are the next steps? What are the responsibilities of an individual entrepreneur after its registration?

The documents for the individual entrepreneur are ready, what are the next steps? What are the responsibilities of an individual entrepreneur after its registration?

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to resolving the issue on your own. The following factors may also affect the price:

printing production;
notarization of documents;
opening a bank account, etc.

Procedure for registering an individual entrepreneur

How to register an individual entrepreneur without much delay? This requires preparatory work. At the initial stage, you need to decide on the area of activity. For this purpose, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code that should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main type must come first.

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your local tax office with the necessary set of documents. If a businessman has chosen taxation according to the UTII system, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is the online service for opening an individual entrepreneur.

Documents for opening an individual entrepreneur

After successful registration of an individual entrepreneur, you must select a bank to maintain a current account. To simplify your choice, use the RKO tariff comparison service from Main Mine.

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

passport (a photocopy of it is additionally required);
application (form 21001);
receipt of payment of the duty;
TIN (+ copy).

Application for registration of individual entrepreneur

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

If the field of activity has been determined and the taxation system has been chosen, then you can proceed to register your own business:

You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
You can submit an application for assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur yourself at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, be it a trade object or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:

In some cases, for an individual entrepreneur to operate, it is necessary to have a cash register, if it is impossible to work without it (relevant for creating online stores, when trading/providing services to legal entities and entrepreneurs). It is not needed if UTII is paid or a patent taxation system is used. Instead of a check, a strict reporting form is then issued. Find out more about how to calculate taxes on UTII and generate payment documents online.
The seal is also made after receiving the package of documents. An entrepreneur has the right to work without it, limiting himself only to a signature.

It is also possible to remotely prepare all documents and send an application for opening an individual entrepreneur. To do this, use the online service for opening an individual entrepreneur.

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.

After the allotted time, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

a document indicating registration;
USRIP extract;
state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

Video: what you need to open an individual entrepreneur

The choice of individual entrepreneur as an organizational form for commercial activities is determined by the simplicity of registration with the submission of a minimum number of documents.

The state fee for registration of an individual entrepreneur is lower than the fee paid by a legal entity. The entrepreneur does not form an authorized capital; registration is carried out at the place of residence. The legality of the commercial activities of an individual entrepreneur arises after registration.

First actions

State registration is within the competence of the Federal Tax Service. Data about the entrepreneur is entered into the register of individual entrepreneurs with the simultaneous assignment of a unique OGRNIP number. The basis for registering an individual as an individual entrepreneur is an application accompanied by a package of documents.

The person submits to the Federal Tax Service Inspectorate:

. The form is filled out according to the instructions. To compile a document, rules for numbering, entering data, abbreviations, and composition of sheets have been established. The form contains information about the individual, his place of residence, passport data, types of proposed activities according to the encoding from the OKVED directory.
A copy of all completed passport pages.
A copy of the TIN certificate. You must obtain an identification number before submitting documents for registration.
Receipt for payment of state duty. The amount of individual entrepreneur registration in 2019 is 800 rubles.

Submitted documents are reviewed by the registration authorities within 5 working days th, after which the receipt is carried out.

An individual may be refused registration if he has:

Erroneous data, inconsistencies in forms, absence of any of the required forms.
Violations of order or presence of corrections in the application.
Bankruptcy status for less than a year before applying to the inspectorate.

If the application is filled out in accordance with legislative norms, the entrepreneur receives a OGRNIP certificate, an extract from the Unified State Register of Individual Entrepreneurs, and a tax registration certificate within the prescribed period.

What to do next after registering an individual entrepreneur?

Passing the registration stage is the start of activity, after which you will need:

register with the funds;
obtain a certificate from the statistical authorities;
open a current account at a bank institution;
order ;
determine the optimal taxation system;
outline the main directions of document flow.

For a smooth start of activity, it is advisable to avoid mistakes that entail tax sanctions and close attention from control authorities.

At the start, an entrepreneur can make mistakes:

Missing the deadline for applying for a special regime.
Late registration with funds.
Lack of organization of basic document flow.

The listed and other mistakes can be prevented by studying the step-by-step instructions for legally competent actions of an entrepreneur.

FSS, Pension Fund

As regards the Federal Tax Service Inspections, individual entrepreneurs are registered in a one-window mode, when, simultaneously with entering data about the person into the Unified State Register of Individual Entrepreneurs, registration with the funds is carried out. In the majority of cases, entrepreneurs register with the Pension Fund and Social Insurance Fund on their own.

If the individual entrepreneur does not have hired workers and plans to hire them, registration with the funds is not carried out.

The registration of an entrepreneur with the Pension Fund for the payment of insurance premiums for itself is carried out by the fund on the basis of a notification from the Federal Tax Service. The entrepreneur does not pay his own contributions to the Social Insurance Fund, which does not entail the need to register with the fund.

Registration as an employer can be done immediately after registration or after hiring employees. Strict deadlines for registration are established when concluding the first contract:

To the Pension Fund within 30 days. The requirement is established in relation to labor, civil law, and copyright contracts.
To the FSS within 10 days. The condition is mandatory for employment contracts or civil agreements, the provisions of which oblige insurance against industrial accidents.

There is no need to submit data to the Compulsory Medical Insurance Fund; the functions of the recipient of contributions and maintaining document flow in the field of health insurance are performed by the Pension Fund.

To register with the funds you will need to submit:

An application in the form determined by the institution, a sample of which can be found on the information stands of the funds.
OGRNIP certificate in original and copies.
Certificate of registration with the Federal Tax Service Inspectorate in the original and copies.
Entrepreneur's passport. The original and copies of sheets of pages with personal data and registration are presented.
Copies of documents of various forms establishing the fact of hiring employees.

The entrepreneur receives notification of the application and registration number within one to several days, depending on the workload of the fund. Failure to register in a timely manner will result in the imposition of sanctions by the fund, the issuance of an administrative fine and refusal to accept reports, which will additionally lead to financial liability.

Checking account

Non-cash form of payment is an optimal and civilized circulation of funds. An entrepreneur without a bank account cannot count on the long-term growth of the enterprise. Before opening an account, study the conditions of banks and then select the optimal ones.

Important conditions include:

Optimal amount of service. Costs include fees for making payments, accepting cash, and monthly maintenance.
Convenient service and low fee for using the client bank.
Loyal lending conditions (even if receiving loan funds at the time of opening an account is not required).

After choosing a bank, you need to familiarize yourself with the list of documents required to be submitted to the institution.

The list is approved by each bank independently, but the basic forms are required by all financial structures:

Application for opening an account.
Certificate of registration of individual entrepreneur.
Identity card – passport.
Documents of persons who will represent interests.
Certificate of registration with the tax office.
Certificate from Rosstat (information letter) about assigned activity codes.
Letter about the actual location and conduct of activities of the individual entrepreneur.
Extract from the Unified State Register of Individual Entrepreneurs with the current date.

Depending on the bank’s conditions, you will need to provide copies of documents certified by a notary or an entrepreneur. Application forms and signature cards are issued by the bank.

If an entrepreneur wishes to work with a bank without a stamp or if there is no stamp on the card, no stamp is placed on the card.

Starting from May 2019, after opening a current account, an entrepreneur does not have to notify the Federal Tax Service. The information function is assigned to the bank institution.

Seal

The law allows for business activities without a seal. In a number of situations, having an individual entrepreneur’s seal is a necessity.

Certification of a signature with an imprint is required:

When using strict reporting forms.
In the case of conducting retail trading activities without a cash register with the issuance of another document similar to a check.
In other cases, to enhance the protection of the entrepreneur’s business papers.

An order for obtaining a seal can be placed in a specialized organization based on the submitted copies of registration certificates and a document of a representative or entrepreneur. Before applying, it is advisable to think through the constituent elements of the seal - name, INN, OGRNIP. Additionally, order stamps for documents of everyday use.

Organization of document flow and cash discipline, BSO

The establishment of document flow at the beginning of the activity determines the successful maintenance of records in the future.

An entrepreneur needs to purchase, sew and number the following magazines:

Personnel forms - accounting of work books, .
General turnover - outgoing and incoming documents, order books.
Occupational safety – registration of training, fire safety.

It will be necessary to publish and approve an accounting policy, staffing table, and internal regulations.

The cash discipline of individual entrepreneurs requires significant attention.

For competent document flow, you will need to determine:

The need to purchase and register a cash register with the tax office. The obligation to conduct settlements arises for individual entrepreneurs who conduct settlements with organizations or entrepreneurs using the special tax system.
The need to purchase strict reporting forms. The obligation arises when there are narrow activities, such as the sale of tickets.
Using document forms that replace a cash receipt. The opportunity arises in retail.

In addition to external document flow, the individual entrepreneur must organize cash discipline - the movement of funds using PKO and RKO orders, accounting for accountable funds. An individual entrepreneur has the right not to set a cash limit if there is a corresponding order. For operational accounting, you will need a cash book and a journal of the cashier-operator if you have a registered cash register machine.

Choosing a tax system

The type of activity determines the taxation system for individual entrepreneurs. By default it is installed.

The mode is characterized by:

Significant document flow for accounting of income and expenses.
Complex nomenclature accounting and determination of profit for each operation.
The need to maintain KUDiR.
The absence of a minimum amount of mandatory personal income tax.

An entrepreneur can apply, the transition to which must be notified to the Federal Tax Service. The individual entrepreneur submits an application:

About the transition to the simplified tax system within 30 days after registration.
On the start of maintaining UTII - no later than 5 days after applying the mode.
On the use of PSN – during 10 days from the beginning of use.

The transition of an entrepreneur to any of the special regimes is justified if the conditions for limiting the number, planned turnover, and property value are met.

Features of accounting under the simplified tax system:

Simplified document flow.
Responsibility for maintaining KUDiR for the simplified tax system.
The need to pay a minimum tax.

The use of UTII is possible only when conducting certain types of activities established by federal and local legislation.

Features of using UTII:

Possibility of combination with other modes.
The need to take into account only the physical indicator.
Obligation to pay tax regardless of the activity.

The patent system is used in relation to a limited list of activities specified in the tax legislation of the Tax Code of the Russian Federation and acts of constituent entities.

The system is characterized by:

Possibility of application for any period within the year.
The need to maintain a book of income.
Paying tax at a fixed rate on the amount of income.

Choosing a taxation system is an important stage in starting a business, and specialists can help you decide on it. To ensure that there are no inconsistencies in documents and reporting, it is necessary to bring the taxation regime and the types of activities declared to the Federal Tax Service into compliance.

The individual entrepreneur determines the procedure for actions after registration independently. It is important not to miss the key points of organizing accounting, registration in funds, deadlines for notification of the taxation system and other mandatory actions. The success of further development depends on the efficiency and competence of decisions made at the stage of IP development.

Registration with the state as an individual entrepreneur is just the beginning. A new businessman can’t wait to get started, so he rarely thinks about what to do after registering an individual entrepreneur. Has he completed all the required procedures to begin work in order to avoid future fines? Let's look at the most common mistakes that beginning entrepreneurs make, and important steps that should not be forgotten.

Common Mistakes

Most businessmen hardly have a legal education to understand the law well and know exactly what to do next after registering with the tax authority. And you need to know a lot of things here, because the country has a lot of legal acts regulating this or that area of activity of individual entrepreneurs, but there is no single instruction for this. A person often has to study a lot of laws himself, catching the necessary information.

In this regard, representatives of small businesses, especially beginners, make many mistakes at the first stage of their career. The most common situations are:

The individual entrepreneur violated Government Decree No. 584 of July 16, 2009 “On the notification procedure for carrying out certain types of business activities.”
In our state there are many supervisory authorities that exercise control over various areas of activity. After receiving a certificate of registration of an individual entrepreneur, it is necessary to notify one of these Federal services in the prescribed form. This can be done during a personal visit to the department or through the MFC. The table shows some types of activities and authorities to which notification must be submitted:

Kind of activity	Federal service name
Catering, provision of household services	- protection of consumer rights and human well-being
Passenger transportation by taxi and route transport	- in the field of transport
Providing social services, live-in care	- on labor and employment
Production of fire extinguishing agents	- on civil defense matters, emergency situations and disaster relief
Gas equipment repair	- on environmental, technological and nuclear supervision
Production of medicines and medical equipment	- in the healthcare sector

Previously, businessmen had to register with another department - Rosstat. Now it is not necessary to do this, since the tax office transmits information there too. The only thing that is required of an individual entrepreneur is to submit statistical reports to Rosstat on time, and before that you need to obtain statistical codes. The easiest way to do this is via the Internet.

Important! When submitting documents to these departments, it is best to make 2 copies of applications and notifications. In this case, you must keep one of the copies with a mark and date of receipt. If the application is lost, the businessman will always be able to provide evidence that he did everything on time.

Choosing a tax system

A newly registered entrepreneur “by default” enters the OSNO (general taxation system). An automatic transition to a special tax regime is not provided for anywhere; this procedure is of a declarative nature. Several special modes are available to individual entrepreneurs; he only needs to choose the most appropriate taxation system. This is a legal way to reduce the tax burden. A few words about each mode:

BASIC

Flaws:

includes several types of taxes: VAT, personal income tax, property taxes (if there is commercial real estate or transport);
a lot of reporting: in full for each tax, plus maintaining all stages of accounting.

Advantages:

the opportunity to return personal income tax paid from the budget when purchasing real estate, paying for medical care, medicines, education;

allows you to cooperate with large suppliers who prefer to work with taxpayers who pay VAT;

the right to demand compensation for overpaid VAT from the budget.

The general tax regime is not the simplest, but it is a sign of a large, developed business. As turnover and costs increase, it becomes profitable to use OSN.

simplified tax system

The majority of simplified tax payers are among newcomers. It’s not surprising, because the calculation of the simplified tax system “Income” of 6% is as simple and clear as possible. An entrepreneur must only keep records of his income in a special book and submit a declaration on time.

Another scheme is used under the simplified tax system “Income-Expense” at a rate of 15%. This rate is set by federal law at the maximum amount, but regional authorities often reduce it to 5%. This mode allows expenses to be taken into account, but they must be documented and necessary from an economic point of view.

The first regime under the simplified tax system is suitable for a start-up businessman without employees who does not have significant expenses. The second option is beneficial when the level of expenses increases, for example, when purchasing large quantities of raw materials or paying insurance premiums for several employees.

Attention! A special form 26.2-1 of an application for transition to the simplified tax system can be submitted immediately with documents for state registration of individual entrepreneurs and within 30 days after it. If an entrepreneur is late with this, he will be able to switch to the simplified tax system only from the beginning of next year.

UTII

UTII, or the so-called imputation, is loved by retailers and taxi drivers in those regions where local authorities have established it and have determined a small basic profitability for its calculation. The tax rate is 15%, but the tax base is more difficult to determine than under the simplified tax system; it is proportional to the basic profitability and physical indicator. All this together forms imputed income. You need to switch to UTII within the first 5 days after the start of taxable activity. Registration is carried out at the address where the business is actually conducted. The territorial aspect is very important here. Correction factors depend on the location.

Unified agricultural tax

To support agricultural producers, a very loyal special regime of the Unified Agricultural Tax was created. Until 2019, it looked even more profitable than the simplified tax system “Income-Expenses”, since its rate is not 15% of this difference, but only 6. It can only be used by enterprises whose 70% of their total income comes from production, processing and sales agricultural products.

From January 2019, Unified Agricultural Tax payers will have to keep records of input and output VAT, as well as submit electronic declarations to the inspectorate quarterly.

Patent

In some regions, tax obligations associated with the use of the patent system look more acceptable than those for the simplified tax system and UTII. Individual entrepreneurs on PSN are especially pleased with the lack of tax reporting. A patent can be purchased for 1–12 months, which means this system is perfect at the start, as it allows a businessman to try his hand. The PSN rate is 6%, and the tax base represents potentially receivable income, which is determined by regional authorities. You need to purchase a patent within the first 10 days of starting work. The disadvantage of the regime is the impossibility of reducing contributions to the budget for fixed insurance premiums and fees paid into funds for employees.

Choosing the optimal tax system is one of the first actions in the activities of an individual entrepreneur. Here it is impossible to give a definite answer which one is better; it all depends on the specifics of the work and regional legislation.

Register with the funds and receive statistics codes

Whether or not an entrepreneur needs to make additional visits to funds (Pension and Social Insurance) depends on whether he has employees. Often, a newly opened individual entrepreneur works alone for the first time; in this situation, he does not need to register with the funds, since his tax office will independently send his data there.

The situation changes as soon as a businessman enters into his first contract with an employee; after this date he has 30 days to visit the Social Insurance Fund (Article 6 of Law 125-FZ).

Attention! It is necessary to register with the Social Insurance Fund of the Russian Federation as an employer not only when concluding a full-fledged employment contract, but also if the contract is of a civil law type.

In addition to the usual documents on entrepreneurial activity, the funds must be provided with papers confirming the status of the employer: a copy of the signed employment contract, an extract of the employment order. For late registration, you can be fined from 5 to 10 thousand rubles (Article 26.28 of Law 125-FZ).

As already noted, at the first stage there is no need to visit Rosstat. In the future, to generate statistical reporting, you will need codes such as OKPO, OKATO. You can get them through the official website of Rosstat by filling out the entrepreneur’s details online: TIN and OGRNIP. The first time they are issued free of charge, repeated issuance is subject to a small amount. Codes are also updated free of charge if a businessman’s credentials change.

Important! These codes are needed not only for statistical reporting, but also when opening a current account. Every year, Rosstat publishes on its website lists of selected entrepreneurs who must report to the department. The obligation arises when the businessman is included in the annual monitoring. Continuous observation is carried out at least once every 5 years.

We make a seal

An entrepreneur is not required to have a company seal, but can use it if desired. There are no design or form requirements. The condition for the use of symbols is only authenticity and compliance with basic standards. Prints must not contain false, defamatory information, or obscene language. It is also prohibited to mislead consumers regarding

organizational form and type of business. This attribute is only a matter of prestige for him. As the business expands, printing will, of course, need to be ordered.

We obtain a license, permit, product certificates, notify supervisory services

Another important regulatory act regulates the activities of entrepreneurs in terms of licensing activities: Law No. 99-FZ of 05/04/11. Article 12 provides an exhaustive list of 52 types of work for which a license is required. The list of bodies issuing this document, depending on the type of activity, is determined by Decree of the Government of the Russian Federation of November 21, 2011 N 957. Among them are such well-known services as Rospotrebnadzor, Rostransnadzor, Ministry of Emergency Situations, Ministry of Internal Affairs, Federal Tax Service, FSB.

However, to obtain a license, a businessman will have to organize the fulfillment of mandatory requirements at his enterprise. For example, purchase suitable equipment, hire personnel with the appropriate level of qualifications, organize routine inspections of equipment, etc.

A certificate for a product indicates its compliance with quality standards, which are established in various rules, regulations and regulations. Some products do not need to be certified; the manufacturer can do this on a voluntary basis.

If a product is included in the list approved by Government Decree No. 982 of December 1, 2009, then mandatory certification is provided for it. These may include items such as household appliances, fasteners (bolts, nuts, screws), medicines and medical equipment. Certification of goods is carried out by centers that have received special accreditation.

Open a current account, install and register cash register

Even beginner individual entrepreneurs quickly want to get a current account, although it is not always necessary. Make non-cash transfers to your suppliers, pay taxes and insurance premiums online via the Internet, transfer salaries to employees directly to their cards, all this is very convenient. But this applies mainly to large, well-established businesses, and not to an entrepreneur working alone and providing services to the population.

Attention! A current account is required only in a situation where the transaction amount under one agreement exceeds 100 thousand rubles. In other cases, the individual entrepreneur decides for himself whether he needs this means of mutual settlements and storing money. After opening an account, a businessman no longer needs to report this to the tax authority; the bank will do it for him.

In 2019, the transition to online cash registers will be completed. The old format equipment is no longer registered by the tax service. Most entrepreneurs are now required to transmit fiscal data through operators. From July, only cash payments participants named in Art. 2 of Law 54-FZ of May 22, 2003. These, for example, include businessmen from hard-to-reach areas. They need to work with autonomous devices. In general, ice cream and kvass sellers, nannies and caregivers will not need to buy a cash register.

So most businessmen need to take care of installing new fiscal machines now. Also, do not forget about constant updates. Machines that process data using the FFD 1.0 protocol are considered obsolete in 2019. Modern technology needs to be reprogrammed.

Now you no longer need to think about what documents are needed at the tax office; you can go through this procedure online through the “KKT personal account” service.

We register employees

This stage should be taken very seriously. Contrary to the opinion of many, the law does not provide any relief for an individual entrepreneur; he has the same obligations to employees as a legal entity. Official employment according to the Labor Code consists of:

in drawing up an employment contract;
in the entry in the work book;
in issuing an order for employment;
in timely payment of advance payments and salaries;
in payment of employee contributions to the funds.

Attention! Many entrepreneurs try to understate the wages of their employees in official documents, paying them extra “money in envelopes” in order to reduce the amount of insurance premiums. If the official salary level is less than the minimum wage, individual entrepreneurs will often be called to the tax office to give explanations and demand to pay people more.

In 2019, all employers were required to conduct a special labor assessment. The rules are established by Law No. 426-FZ dated December 28, 2023.

Thus, in order to properly launch his business, an entrepreneur needs to perform a number of mandatory actions after registering with the tax office. Entrepreneurs often break the law unintentionally due to their own ignorance, so it is important for a businessman to keep abreast of the latest changes in legislation governing small businesses.

Hello! In this article we will talk about what to do after registering an individual entrepreneur.

Today you will learn:

What should an entrepreneur do before starting work and what is the deadline;
What common mistakes can be avoided?

Individual entrepreneur registration

State registration of a citizen as an individual entrepreneur is carried out by the Federal Tax Service on the basis of an application. You can submit a basic package of documents to the tax office in person, by registered mail, or through special online resources.

The following documents are required for registration:

Photocopy of passport (all pages);
Copy ;
Confirmation of payment of state duty (receipt).

A citizen receives a registration certificate (OGRNIP) and an extract from the Unified State Register of Individual Entrepreneurs within five working days, after which he officially becomes an individual entrepreneur. But this does not mean at all that at this stage you can relax and immerse yourself in new activities.

Read on to find out what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

Having registered as an individual entrepreneur, a citizen receives a certificate, an extract from the register and no further instructions. It is not surprising that many beginning businessmen are lost and do not know what to do. Let's look at the main points that should not be forgotten.

Step 1. Selecting a tax system

After registration, an individual entrepreneur automatically enters the main tax payment system (). But, as in most “default” situations, this is far from the easiest and most profitable option for a beginner.

To switch to the special regime, certain deadlines have been established for submitting an application to the Federal Tax Service:

simplified tax system – 30 days after registration of individual entrepreneur;
– within 5 days from the start of the regimen;
– no later than 10 days from the start of use.

In total, the following systems are available to an individual entrepreneur:

BASIC	simplified tax system	UTII	Patent
Impressive and complex paperwork	Simplified document flow	The mode is only possible for some types of activities	Can be used for any period of time
It is mandatory to keep a ledger of income and expenses.	Maintaining KUDiR to confirm income (or income and expenses)	Allowed to combine with other modes	It is necessary to maintain KUDiR
	Minimum tax required	The tax amount does not depend on income and expenses	Tax at a fixed rate on the amount of income

Transition to simplified tax system

To switch to the simplified tax system, an individual entrepreneur must submit an application to the tax service within thirty working days. Late entrepreneurs will remain on OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a “simplified” version, an individual entrepreneur should be aware of the existing restrictions in its use. Of course, when a business is just starting out, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for applying the simplified tax system:

The staff has less than one hundred employees;
The annual income of the enterprise is less than 150 million rubles;
The individual entrepreneur is not engaged in mining, does not produce goods subject to excise taxes;
The individual entrepreneur does not conduct legal or notary practice.

Step 2. Registration with the Pension Fund and Social Insurance Fund

Since since 2017, insurance premiums have been administered by the tax office, there is no longer any need to register additionally with the Pension Fund. The Federal Tax Service will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the Social Insurance Fund.

But if an individual entrepreneur plans to hire workers, then, without fail, you will need to register with the Social Insurance Fund as an employer in order to pay contributions for industrial accidents and occupational diseases.

This must be done within ten days from the moment the individual entrepreneur entered into an employment contract with the employee.

To register as an employer you must provide:

Application for registration;
IP passport;
OGRNIP;
Extract from the Unified State Register of Individual Entrepreneurs;
Personnel documents confirming the hiring of the first employee (a copy of the hiring order, as well as a copy).

The registration process with the Social Insurance Fund takes about five days; based on its results, the entrepreneur is assigned a registration number.

Step 3. Visit the statistics service

Based on the state registration certificate, the individual entrepreneur receives a letter from the statistics department that contains codes and data that will definitely be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it increases the status of the entrepreneur in the eyes of counterparties, and in addition it is necessary:

On strict reporting forms, sales receipts (especially important for trading without cash register);
To open a current account in some banks;
To certify transport invoices;
When filling out work books.

You can order a stamp from a specialized company by providing your passport, INN, and OGRNIP. It is not necessary to register the seal, but if desired, this can be done at the tax office.

An individual entrepreneur can have an unlimited number of seals (separately for banking, personnel, other internal documents, strict reporting forms), but the principle “the more, the better” is not applicable to this situation. In practice, the fewer stamps, the easier it is to work with them.

Step 5. Obtaining licenses, notifying regulatory authorities

Some types of activities in Russia are subject to mandatory licensing. The full list can be found in Article 12 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a firefighter has to go to the Ministry of Emergency Situations.

Most often, individual entrepreneurs have to. Many entrepreneurs planning to work in the service, catering and other sectors are required to go through this procedure.

You can submit an application to Rospotrebnazdor (required in two copies) in one of the following ways:

To the regional authority in person or through a proxy;
By registered mail with an inventory;
Through the Rospotrebnadzor website or the State Services portal.

Step 6. Registering a cash register, opening a current account

If, since 2017, only entrepreneurs on the simplified tax system, OSNO, and the Russian Federation are required to have a cash register, then from July 2018 many individual entrepreneurs will use it, with rare exceptions.

An individual entrepreneur is not required to open a current account, but with its help additional opportunities open up:

Receive non-cash payments and transfers (both from clients and counterparties);
Make quick transfers to government funds, pay taxes, services and goods from regular suppliers;
Pay for goods and services under agreements with other legal entities.

It is very important to take a responsible approach to choosing a bank. It must be proven (it’s worth looking for reviews) and reliable. Service rates that are too cheap should put you on guard, while rates that are too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

The list of documents required for the application depends on the specific bank, but the basis, as a rule, does not differ much from the standard:

Statement;
Passport;
OGRNIP;
Certificate from Rosstat;
Extract from the Unified State Register of Individual Entrepreneurs;
Sample signatures and seals (filled out at the bank itself).

There is no requirement to notify the Federal Tax Service about opening a current account in 2018.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, an audit may catch an individual entrepreneur even three years after closure. Secondly, with an established document flow, any work goes faster and more clearly.

For example, individual entrepreneur documents can be divided into the following folders:

State certificates, certificates and licenses;
Bank documents;
Agreements with regular suppliers (and clients);
Personnel documents;
Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Anyone can make a mistake. To minimize risks, you need to remember the common mistakes made by beginning entrepreneurs.

These include:

Missing the deadline for submitting an application for transition to. No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) under an unfavorable and complex general tax regime.
Violation of deadlines for registration in state funds. Result: administrative liability and fines.
Ignoring the statistics department. Fines for violations of reporting to statistics are growing every year. Not as much is known about it as about the PF or FSS, but in terms of severity the statistics are not inferior to them.
Unorganized document flow at the enterprise. Don't expect everything to work out on its own. Papers will not fold themselves into the archives, and document forms will not appear out of nowhere.

After opening an individual entrepreneur, an individual receives the status of an entrepreneur and can legally run his own business. But after receiving documents from the tax office, everything is just beginning. Often, novice businessmen do not even suspect that they need to fulfill certain mandatory actions after registering an individual entrepreneur.

What are the first steps you need to take after receiving entrepreneur status? What to do after registering an individual entrepreneur in 2018? Find out about the most important issues that need to be resolved when starting a business in order to avoid problems with government agencies.

Choose a tax system

For small businesses, which include individual entrepreneurs, there are . If the individual entrepreneur promptly informed about the choice of preferential treatment, then payments to the budget can be legally reduced to a minimum. With the right choice of regime, the tax burden of an entrepreneur will be even lower than that of an employee who pays income tax at a rate of 13%.

Each special tax regime has regional characteristics, its own conditions and restrictions, so it is impossible to say for sure which one is the most profitable. To choose the best option, you need to make an individual calculation of the tax burden. Any competent accountant can handle this calculation, and our readers can get free advice on choosing a mode.

In addition, our website has separate sections on the topic. If you want to understand the nuances of tax legislation on your own, read our publications and ask questions to our consultants.

Very short deadlines have been established for the transition to preferential regimes:

Transition to – no later than 30 days after opening an individual entrepreneur;
Application for a patent (APN) - submit 10 days before the start of the patent term;
Notify about the choice of UTII - within 5 days after the start of real activity;
Transition to the Unified Agricultural Tax (the regime is intended only for agricultural producers) - no later than 30 days after receiving the status of an entrepreneur.

Most often, the one who opened an individual entrepreneur immediately submits an application to switch to the simplified tax system. Under the simplified taxation system, only one annual declaration is submitted. The deadline is no later than April 30 of the current year for the previous year.
UTII payers have quarterly reporting - the declaration must be submitted no later than the 20th day of the month following the reporting quarter. That is, these dates are April 20, July, October, January, respectively.
On OSNO, an entrepreneur pays two taxes: VAT and personal income tax. For VAT, you must report similarly to UTII - also for each quarter, but before the 25th day of the month following the reporting one. The personal income tax declaration is submitted within the same time frame as for the simplified tax system - until April 30 for the reporting year.
Agricultural producers (USA) report for the previous year by March 31 for the previous year.
PSN is the only mode in which there are no declarations. However, if you did not receive a patent immediately along with the registration documents of the individual entrepreneur (for this, the patent application must be submitted simultaneously with form P21001), then you will combine PSN with OSNO or simplified tax system. That is, you will have to submit zero reporting under one of these regimes.

Meet tax deadlines

In their declarations, taxpayers indicate the amount of calculated tax, so the deadline for its payment often follows the deadline for submitting reports.

For UTII, tax must be paid for each quarter, no later than the 25th day of the month following the reporting period.
On PSN, tax calculation occurs immediately upon registration of a patent, and payment of the cost depends on the validity period of the patent. In any case, the tax must be paid during the validity period of the patent, and not after the end of the reporting period.
In relation to regimes under which they report for the whole year (OSNO, simplified tax system, unified agricultural tax), there is an obligation to pay advance payments without waiting for the end of the tax period. And although there is no penalty for late payment of advances, you will have to pay a penalty.

Pay insurance premiums for your pension and health insurance

Some registered entrepreneurs do not know what they will have to pay next (i.e. while they have individual entrepreneur status). Moreover, this obligation is not affected by the lack of income from business, parallel work somewhere for hire, or even retirement age.

There is only one rule - as long as you are registered in this status, contributions continue to be accrued. And given that in 2018, contributions are paid not to the Pension Fund, but to the Federal Tax Service, we recommend making payments on time and in the required amount.

In 2018, the minimum fixed amount of individual entrepreneur contributions for himself is:

For compulsory pension insurance – 26,545 rubles;
For compulsory medical insurance – 5,840 rubles;

Total, 32,385 rubles. If the entrepreneur received an annual income of more than 300 thousand rubles, then an additional 1% is paid on the amount above this limit.

Only individual entrepreneurs who are on parental leave for up to 1.5 years have the right to temporarily suspend the payment of contributions; for a disabled or elderly child; called up for military service; staying with their diplomatic or military spouse abroad.

If, after registration, you do not engage in business for a long time and do not receive income, then in order not to pay fees, . If necessary, you can register again; it will take only 3 business days.

Solve the issue with the cash register

Unfortunately, in 2018 the situation with cash registers became seriously more complicated. The authorities believe that most sellers are required to use cash and card for payments. Even if you still have the right to trade without a cash register (payers of UTII and PSN), then from mid-2018 almost everyone will lose benefits.

Moreover, in settlements with a population of more than 10 thousand people, cash registers must transmit information about purchases online, i.e. . And for this, the seller will have to pay for the services of an intermediary (fiscal data operator) plus the Internet connection itself. And the models of online cash registers themselves are more expensive than previous devices with ECLZ.

from March 31, 2017 - sellers of beer and alcohol in all modes, including in public catering;
from July 1, 2017 – transition to online cash registers for payers of the simplified tax system, OSNO, unified agricultural tax;
from July 1, 2018 – sellers with employees on UTII and PSN, as well as online stores when paying online, are required to issue a cash receipt;
from July 1, 2019 - all individual entrepreneurs selling UTII and PSN, as well as everyone who provides services to the public under any taxation system.

In addition, many sellers at markets are deprived of benefits. Now you can trade without a cash register only with products on open counters that do not provide storage of goods. And with regard to non-food products, the Government intends to approve a special list. When selling certain categories (clothing, furniture, carpets, leather goods, etc.), a cash receipt should theoretically be issued at an open counter.

Find out whether you need to obtain a license for your type of activity

The first steps in business can be overshadowed by fines for lack of a license if it turns out that the chosen one, and you did not know about it. What else you need to know about licensing activities:

The amount of the fee for issuing a license is specified in Article 333.33 of the Tax Code of the Russian Federation. A license is not always expensive, but to obtain it you must meet special requirements (premises, personnel, equipment, procedures for providing services, etc.)
The main list of licensed areas for small businesses is contained in Law No. 99-FZ of 05/04/2011. These include transportation of passengers and cargo; medical, pharmaceutical, educational activities; services of detectives and security guards.
In addition, there are a number of laws, each of which regulates one area (production and circulation of alcohol; insurance; activities of non-state pension funds and credit organizations; bidding, etc.), but they are not available to individual entrepreneurs.

Individual entrepreneurs most often obtain licenses for educational services and transportation. But to operate a taxi, contrary to popular belief, you do not need a license. Here you need to obtain a taxi permit from the local authorities.

Submit a notice to start a business

Small businesses are under the control not only of the tax inspectorate and funds, but also of other supervisory authorities that protect consumer rights. These are Rospotrebnadzor, Rostransnadzor, Ministry of Emergency Situations, Roszdravnadzor, etc.

The government has approved a special list of business areas for which applications must be submitted. If one of the individual entrepreneurs declared during registration is on this list, and you intend to begin real actions (start providing services, open a retail outlet, start production), then you must report this. The fine for late submission of notification is from 5 thousand rubles.

Also, depending on the selected OKVED codes, it may be required.

Register your employees correctly

The administrative and financial burden of an individual entrepreneur is much higher than that of an entrepreneur working independently. We'll tell you what to do next after:

Draw up contracts with staff. Theoretically, it is possible to attract employees under civil contracts, but inspectors often seek to prove that in fact there is an employment relationship hidden under them. And for such a substitution a fine is imposed. Read more about.
Pay wages no lower than the minimum wage twice a month, following the established payment schedule. When making payments to employees, the employer is the tax agent, and therefore must withhold and transfer personal income tax.
Calculate and pay insurance premiums for employees every month. In general, this is 30% of payments, but there are also preferential rates.
Maintain personnel documents and submit reports on employees (to the tax office and funds). Employer reporting is quite complex, so it makes sense to entrust this to an accountant or use online accounting.

Entrepreneurs with employees are not required to register with the Pension Fund in 2018. As for self-registration with the Social Insurance Fund, this obligation remains for those individual entrepreneurs who hire workers under employment contracts and civil service agreements with the voluntary payment of contributions for injuries.

We hope that we were able to answer the questions asked after registering an individual entrepreneur - what to do and how to avoid fines? We wish you success in business! And subscribe to our newsletter to always be aware of new articles.