How much do documents cost to open a sole proprietorship? The final touch of registration for individual entrepreneurs. Application for registration of individual entrepreneur

One day, friends asked me to help them register an individual entrepreneur. After reading the Law, visiting a decent bunch of websites, I prepared the necessary set of documents (as it seemed to me then) and we went to the tax office to file. Already leaving the tax office, we heard the indignation of a man who was refused registration.

He was indignant because when accepting documents for registration, the inspector did not check them for possible errors. To the man’s arguments, the inspector replied that he was not obliged to check for errors and his task was only to accept the documents that were brought to him, no more, no less.

For a whole week, waiting to receive the completed documents, I was tormented by doubts as to whether I had filled out everything correctly and whether I had attached all the documents. And my bad expectations came true - we were refused. I don’t remember the exact reason for the refusal. I had to prepare a package of documents again, pay the state fee again and wait another week. The second time was successful! For me, but for a friend, some kind of deal fell through due to the first refusal of registration.

In a word, after reading this article, you will be able to “high-quality” register an individual entrepreneur absolutely independently and without anyone’s help. At the end of the article, we will discuss “pitfalls” or “pitfalls” that you definitely need to pay special attention to, and this will allow you to avoid refusal of registration or other troubles.

Do you want to know which business form to choose? Read the article “What to choose as an individual entrepreneur or LLC? Differences and comparison".

Looking ahead, we can give answers to several of the most popular questions regarding the registration of individual entrepreneurs:

How much does it cost to open (register) an individual entrepreneur?

Yours costs associated with registering an individual entrepreneur will consist of the following payments:

• State duty - 800 rubles;
• Printing - 300 rubles (maximum 500 rubles);
• Opening a current account - from 1000 rubles;
• Purchase and registration of a cash register (optional) - from 15,000 rubles.

How long will it take to register an individual entrepreneur?

• Collecting documents and filling out an Application for Individual Entrepreneur Registration - 1 day;
• Registration of an individual entrepreneur with the tax office - 3 days.
• If you do not have a TIN, then registering an individual entrepreneur will take 10 days (read about this below).

So, everything in order.

Individual entrepreneur (IP), who or what is it?

An individual entrepreneur, individual entrepreneur, is an individual who is registered as an entrepreneur, but without forming a legal entity and at the same time, possessing all the rights inherent in a legal entity. Advantages of an individual entrepreneur over a legal entity (for example, LLC):

• Individual entrepreneurs do not need to have a legal address;
• Individual entrepreneurs do not need to have an authorized capital;
• The individual entrepreneur freely uses the proceeds, i.e. all funds received from the implementation of their business activities.

Where does individual entrepreneur registration take place or where to register an individual entrepreneur?

State registration of individual entrepreneurs carried out by the tax service. Register an individual entrepreneur You can only at your territorial tax office, i.e. only in the branch to which your residential address belongs (permanent address). For example, you are registered in the Moscow region, but want to register an individual entrepreneur in Moscow, this will not work. You can also register an individual entrepreneur using temporary registration, but (important) only if there is no mark in your passport indicating permanent registration.

It should also be noted that business activities can be carried out throughout the Russian Federation, regardless of the place of registration of the individual entrepreneur.

Register an individual entrepreneur in Moscow It is possible only at the 46th tax office (Federal Tax Service No. 46) at the address: Pokhodny Proezd, building 3, building 2. .

If you are from another region, then you can find out the address of your tax office on the FIAS website.

All information related to individual entrepreneurs is contained in the Unified State Register of Individual Entrepreneurs (USRIP). Some of the information is publicly available and anyone can request it.

Do I need a TIN to register an individual entrepreneur?

To register you as an individual entrepreneur, you must indicate your TIN in the Application for Individual Entrepreneur Registration. If you do not have one, then you must add an Application for TIN to the package of documents for registering an individual entrepreneur.

In this case, the “tax office” will first carry out the procedure for registering you and assign you a TIN, and then begin registering “your” individual entrepreneur. The registration period for individual entrepreneurs will increase by 5 days (the time required to assign you a TIN).

Selection of economic activity codes for individual entrepreneurs (OKVED for individual entrepreneurs). Step 1.

When filling out the Application for individual entrepreneur registration You will need to list the types of economic activities you will engage in. All types of economic activities are divided into categories and subcategories. They are contained in the All-Russian Classifier of Types of Economic Activities (Service for selecting OKVED codes with the ability to send by e-mail). Each type of activity has its own specific code (XX.XX.XX). When filling out the Registration Application, you must indicate this code and its meaning.

It is advisable to select and indicate as many codes as possible, but no more than 20. In practice, for unknown reasons, for some reason problems arise with registration if more than 20 codes are indicated in the Application. After registration, you have the opportunity to add or exclude some codes, but to do this you must submit an Application for Amendments to the Unified State Register of Individual Entrepreneurs.

Types of economic activity have concepts: basic And additional. There can be only one main code and it is indicated first in the Application for Individual Entrepreneurship Registration. There can be any number of additional codes.

To select the OKVED codes that suit you, we suggest using the Collection of OKVED types for small and medium-sized businesses (you can also download it there), which is divided into the most popular areas of activity.

Important! There is a certain list of OKVED codes, which requires, when registering an individual entrepreneur, to also provide certificates of good conduct (no criminal record).

We fill out the Application for registration of individual entrepreneurs. Step 2.

Next, we need to fill out an Application for state registration of an individual as an individual entrepreneur (IP). It is advisable to fill it out on a computer, but you can also fill it out manually. But you cannot add anything by hand on the finished printed Application.

You can download a completed sample Application for Individual Entrepreneur Registration and enter your data into it. After this, print and staple, and on the back of the last page stick a “piece of paper” with the inscription "Strapped and numbered ____ pages", indicate your full name and sign.

Attention! This sample Application for registration in form P21001 will not be valid from 04/07/2013. From this date, new application forms will be introduced. For professional assistance in registering an LLC, I recommend contacting the Business Registration and Support Center.

Example “Paper on the back of the last sheet”

Do not forget sign the Application in places where “Applicant” is indicated. If you personally submit an Application to the tax office, you do not need to have your signature certified by a notary.

Application for transition to the simplified tax system for individual entrepreneurs. Step 3.

The majority of individual entrepreneurs choose from the tax regimes proposed by our state Simplified system (USN). The simplified tax system provides a lot of advantages. You can learn about taxation regimes on the page dedicated to the taxation system.

We dare to assume that you too will choose the “simplified” version. If you decide to use the Main Tax Regime (OST), then there is no need to fill out an Application for Switching to the simplified tax system, and you can skip this step.

Application for transition to simplified tax system can be submitted simultaneously with the submission of the Application for registration or within 5 days after receiving the Certificate of Registration of the Individual Entrepreneur.

The simplified system offers two options for calculating the single tax:

• 6% of income;
• 15% of income minus expenses.

The first option is suitable for individual entrepreneurs whose activities do not involve significant expenses, for example, the provision of any services. The second option is chosen by those who incur serious costs to extract future income (trade, production).

So, fill out the Application for transition to the simplified tax system. You can download a completed sample Application for Transfer to a Non-STS for Individual Entrepreneurs and replace the data highlighted in “red”.

In the column “Selected as an object of taxation,” put the number “1” if you choose the mode - 6% of income and the number “2” if - 15% of income minus expenses.

The application for transition to the simplified tax system must be printed and submitted in 3 copies, both sign. When submitting documents for registration of an individual entrepreneur, the Federal Tax Service employee is obliged to return one copy of the Application with a mark of acceptance. After registration, you should still receive an Information Letter confirming the acceptance of your Application to switch to the simplified tax system. Read about it below.

State duty (state duty) for registration of individual entrepreneurs. Step 4.

To register an individual entrepreneur, you must pay a state fee of 800 rubles..

You can pay the state fee in two ways:

• through a bank;
• through the terminal in the “tax office”.

Paying the state duty through the terminal is much easier and faster, but for this you will need to pay a commission of 50 rubles.

If you still decide to make a payment through a bank, then download the Receipt for payment of the state fee for registering an individual entrepreneur, enter your data into it and run to Sberbank (there is no commission there). The receipt is only suitable for Moscow.

The receipt must be attached to the set of completed documents.

Important point! If for any reason you are denied registration as an individual entrepreneur, then It is not possible to return the paid state fee or credit it for re-registration.

Registration of individual entrepreneurs with the tax office, submission of documents. Step 5.

All documents for individual entrepreneur registration prepared, printed, bound (where there is more than one sheet) and signed! Now you need to submit them to the tax office. Where exactly (for Moscow - Federal Tax Service No. 46) is written above. In the 46th “tax” office, registration of individual entrepreneurs takes place in hall No. 3. Our state is modern, and therefore the queue at the tax office is electronic, i.e. You need to take a ticket at the terminal and wait for your turn.

So, in your set of documents for individual entrepreneur registration must be:

• Application for state registration of individual entrepreneurs- 1 PC.;
• Copy of the passport(on one page: spread of the first page and the page with registration) - 1 pc.;
• Copy of TIN Certificate- 1 PC.;
• Application for transition to simplified tax system- 3 pcs.;
• Receipt for payment of state duty- 1 PC.

Important! Don't forget to take your passport and original TIN Certificate.

The Federal Tax Service inspector, after checking your set of documents, must issue you Receipt for receipt of documents. The receipt, in addition to the list of documents accepted from you, contains the date when you can pick up the completed documents. If you miss this date, the tax office will send them to you by mail.

If you also submitted an Application to switch to the simplified tax system, then the inspector must mark the second copy and return it to you.

We collect the completed documents. Step 6.

According to the law Individual entrepreneur registration period is 5 days. Documents must be collected on the appointed date and provided with a Receipt. As in the case of submitting documents, we take a receipt and wait for our turn (this is for Moscow).

The set of ready-made documents for individual entrepreneur registration includes:

• Certificate of registration of individual entrepreneur;
• Notification of registration with the Federal Tax Service;
• Extract from the Unified State Register of Individual Entrepreneurs.

That's it - you are an individual entrepreneur! There's just one more thing left to do...

What to do after registering an individual entrepreneur. Step 7

To complete the process individual entrepreneur registration you need to receive an Information Letter from the State Statistics Service, a Notice of Registration with the Pension Fund, make a stamp, open a current account, buy and register a cash register.

Information letter from State Statistics Service

At present, Rosstat (Territorial body of the Federal State Statistics Service for Moscow) does not provide Information Letters.

You can print out the Notification yourself in the form approved by the Federal State Statistics Service (Rosstat) on May 28, 2012.

Registration with the Pension Fund

When registering an individual entrepreneur, the tax office itself sends data about you to the Pension Fund. However, you still need to visit it in order to pick up the Notice of registration with the Pension Fund of Russia in which you will find your registration number. You need to have with you: a copy of the TIN, a copy of the passport, a copy of the Certificate of Registration, a copy of the extract from the Unified State Register of Individual Entrepreneurs, a certificate of compulsory pension insurance (green laminated card). You will also be given samples of receipts and the amount of contributions that will need to be transferred by the individual entrepreneur to the Pension Fund of the Russian Federation.

Make a stamp

An individual entrepreneur is not required to have his own seal. However, its presence is welcomed by both banks and business partners. A seal imprint on a contract looks more impressive than just a signature. The cost of making a seal varies from 300 to 700 rubles. To produce a seal, you are usually asked to provide: full name, city and OGRN.

Open a bank account

An individual entrepreneur is not required to open a bank account. He can easily conduct his business without him. Open a current account only if necessary, because the bank takes money for this service (from 1000 rubles) and, in addition, you will have to pay a commission to the bank monthly (about 1000 rubles).

To open a current account, you must provide the following documents to the bank: Individual Entrepreneur Registration Certificate, TIN Certificate, Information Letter from State Statistics Service, passport.

Currently, there is no need to notify the Federal Tax Service about opening an account!!!

Cash machine

Whether or not an individual entrepreneur needs a cash register depends on his field of activity. Individual entrepreneurs can accept money from their clients in different ways: in cash, by transfer to a bank account. If your activity involves accepting money from clients in cash, then you need to have a cash register. Only those individual entrepreneurs who provide clients with services listed in the “All-Russian Classifier of Services to the Population” (OKUN) can work without a cash register. In this case, instead of a cash receipt, a Strict Reporting Form (SRF) is used.

It is not enough to simply purchase a cash register; it must be registered with the tax office (registered).

Features of individual entrepreneur registration - be careful!

The individual entrepreneur registration process may well end refusal of state registration. You can get a refusal for various reasons: documents are not drawn up correctly, the applicant’s signatures are not included everywhere, or not all documents are provided (we are all human and we all make mistakes). As a result of the received refusal to register, you will lose not only the state fee paid, but also your precious time, which, ultimately, can disrupt certain plans (for example, signing an agreement with a client).

Also, when independently preparing documents for registration, special attention should be paid to indicating all the information that may later affect your work. For example, during registration you did not indicate any OKVED code that you may need in the subsequent conduct of business, or you did not immediately submit an application to switch to the simplified tax system upon registration. In both cases, you will be forced to spend some more time solving these problems.

And this is not a complete list of possible troubles and financial losses that can be avoided if you immediately use the services of specialists. Specialized legal companies register you as an individual entrepreneur in full compliance with the law and taking into account all the specifics.

For example, the Center for Business Registration and Support, which, by the way, is located next to the only tax office in Moscow that registers individual entrepreneurs, will register you as an individual entrepreneur in just 5 working days for only 3,000 rubles, payable upon delivery. Specialists of the Registration Center will be with you within half an hour, taking into account the specifics of your business, will prepare all the necessary documents and accompany you to the tax office to submit documents. You also do not need to resolve the issue of paying the state registration fee; the legal center’s specialists will take on this task. All you have to do is tell them the address where you will need to deliver the completed set of documents (by the way, printing is also included in the cost of the service) - and for free.

An individual entrepreneur is a form of business that is attractive due to its ease of registration and management. After receiving this status, you can engage in any business activity available to individuals. in Moscow occurs according to the standards established by Federal Law No. 129-FZ of 08.08.2001.

Who can open an individual entrepreneur in Moscow

Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to conduct business here without Moscow registration?

We will answer the first part of the question below, but first about what address an individual entrepreneur is registered at. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the entrepreneur’s address can be temporary registration in the capital.

Even if you order turnkey registration of an individual entrepreneur in Moscow, paying the registrars several thousand rubles, this provision of the law cannot be circumvented. But there is good news - it doesn’t matter where you register an individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.

Thus, registration of an individual entrepreneur in the Moscow tax office is possible only for those who are registered in the capital, as well as for those who do not have a residence permit in their passport, but have temporary registration in Moscow.

Documents for registration of an individual entrepreneur

In principle, if you decide to open a turnkey individual entrepreneur in Moscow, then you can safely skip this section, because registration documents will be prepared for you by specialists. And for those who want to understand this procedure themselves, let’s say that there is nothing complicated here.

All you need to do is fill out an application to register an entrepreneur, make a copy of your passport and pay a state fee of 800 rubles.

An application for obtaining the status of an individual entrepreneur (form P21001) is drawn up on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.

In the application you must indicate your passport details, registration address and the types of activities you plan to engage in. Types of activities for form P21001 are encrypted with numbers called OKVED codes.

OKVED is an all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types of economic activity. Despite this, it is quite simple to understand it, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of activities of individual entrepreneurs from.

It is convenient to prepare a receipt for payment of the state duty of 800 rubles in the Federal Tax Service service, because all details will be filled in automatically. And if you have an account on the government services portal, then you can pay the fee through it with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request a confirmation document from the bank through which the payment was made instead of a receipt.

Not only Russians, but also citizens of other states, as well as stateless persons can open an individual entrepreneur in Moscow for certain types of activities. In this case, the set of documents for registration is supplemented with a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. A foreigner’s passport or identity card of a stateless person must be translated by a Russian notary.

Where to submit documents for registration of individual entrepreneurs in Moscow

The only tax office that carries out registration of individual entrepreneurs in the capital is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Inspection address: Pokhodny Proezd, building 3, building 2.

Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which receives applicants on a shorter schedule than when registering an LLC. From Monday to Thursday you can contact us from 9.00 to 18.00, and on Friday from 9.00 to 16.45.

If this schedule does not suit you, then please note that documents for registration of individual entrepreneurs are also accepted at multifunctional centers. True, not all capital MFCs have concluded a corresponding agreement with the tax service, so you need to find out about this possibility in advance.

To do this, go to the official website “My Documents” for Moscow and find contacts of the nearest MFC. It is possible that this center provides services for receiving and issuing registration documents, and you will not have to travel far.

An important point is that if registration of an individual entrepreneur occurs through a multifunctional center, then a different BCC must be indicated on the receipt (especially for the MFC). If you pay the fee at the KBK for registration with the 46th tax inspectorate, then the center will not accept your documents.

Be sure to pay attention to this feature when generating a receipt on the Federal Tax Service website and select the desired BCC value.

Methods for submitting documents

Their execution depends on which method of submitting documents you choose, as well as how much it costs to register an individual entrepreneur. When a future entrepreneur personally visits the 46th Federal Tax Service Inspectorate or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.

If documents are sent by mail, or they are handed over by an authorized representative, then the applicant’s signature in form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.

If you order registration of an individual entrepreneur in Moscow from professional registrars, then usually you will be accompanied to a notary, so it will not take much time.

In addition, registration of an individual entrepreneur without visiting the tax office or multifunctional center is possible if you have a qualified electronic signature. However, there is one important nuance here, ignorance of which may lead to refusal to open an individual entrepreneur.

If you follow the letter of the law “On State Registration”, then the presence of an electronic signature frees the applicant from the need to certify his signature in form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of your passport in electronic form, but it must be certified by a notary.

How much does it cost to open a sole proprietorship?

Now let’s calculate how much it costs to open an individual entrepreneur in the capital. The registration price depends on several factors:

• who fills out the application P21001;
• how the duty is paid;
• who submits documents to the Federal Tax Service or a multifunctional center.

So, how much does it cost to open an individual entrepreneur in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them in person, and pay the state fee on the government services portal. But this, of course, does not always happen.

In the table we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.

Of course, not all of these services are required. For example, you plan to prepare an application on form P21001 yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay notary services and postage, and a notarized power of attorney for the representative is not needed.

The most expensive option is to open a turnkey individual entrepreneur, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.

Documents confirming the status of individual entrepreneur

The processing time for your documents is three working days, regardless of where you submitted the application (to the 46th Federal Tax Service Inspectorate or the MFC). On the fourth working day, you should be sent a USRIP entry sheet in form No. P60009 and a TIN certificate, if you did not have one, to the email address specified during registration. The tax office or center issues paper documents only upon request, so please inform us about this when submitting your application.

If errors are made in the documents or the registration procedure is violated, then individual entrepreneur registration may be refused. If you apply again, you will have to pay the fee again, but from October 1, 2018, applicants will have the right to resubmit the P21001 application once using the same receipt.

To register an individual entrepreneur in your name, you will need to prepare several documents of a certain type for the tax authorities.

Documents for opening an individual entrepreneur

To assign an individual the status of an individual entrepreneur, you will need only 4 documents (and in some cases even 3): an application for registration of a person as an individual entrepreneur in the form P21001, an application for transition to the simplified taxation system (simplified taxation system), a receipt for payment of the state duty and a copy of the passport .

You can prepare a complete package of documents for opening an individual entrepreneur automatically using this.

Application for registration of an individual as an individual entrepreneur. It consists of four sheets; forms to fill out can be downloaded from the Internet. The first two pages indicate the personal data of the individual (full name, registration address, passport details, etc.). The third sheet should contain information about the type of activity of the future entrepreneur. It is recorded in code form in accordance with the All-Russian Classifier of Economic Activities.

The last form is a receipt confirming the accuracy of the specified information and directly an application for registration of an individual entrepreneur.

Receipt for payment of state duty. It can be found on the Internet in electronic form and can be easily filled out according to the sample. All the necessary details are listed on the Federal Tax Service website in a special section dedicated to state registration and accounting.

Application for transition to the simplified tax system. Such a document will allow the entrepreneur to pay less taxes than under the standard system. Simplification is most typical for small or medium-sized businesses.

This application is prepared in two pieces. It is not necessary to submit it when registering an individual entrepreneur; this can be done within 30 days from the date of assignment of the status of an entrepreneur. But it’s better to do everything right away to avoid further paperwork and additional trips to government agencies.

A copy of the passport is the final document that is required to begin the process of considering an application to register a person as an individual entrepreneur. As a rule, it is enough to provide two main spreads - with personal data and information about registration. But sometimes they may ask for copies of all pages containing any information.

Where to register an individual entrepreneur

When all the documents described above have been collected, they must be taken to the tax office located at the place of registration of the individual who wants to become an entrepreneur. Along the way, you should go to any Sberbank branch and pay the state fee. This particular bank is listed for a reason - other organizations simply do not accept such payments.

A week after successful receipt of documents, you will need to visit the Federal Tax Service again to pick up a registration certificate.

Sources:

• Preparation of documents for individual entrepreneur registration
• how to open an IP what documents

If you decide to open your own individual enterprise (IP), then registration will cost you some money and will take about a week. You will need to register with the local branch of the state employment fund so that all expenses (up to 58,000 rubles) will be compensated for you. To register an individual entrepreneur, you do not need authorized capital and a legal address; you will be liable for your obligations with the available property.

Choose the tax regime to use before you start the procedure for registering an individual entrepreneur and register with the employment fund. If you have not yet received a certificate of assignment of a TIN, then you must do so and receive it in your hands. You can apply for it at the same time while registering, but in this case the processing time will increase. If you choose the last option, then the “TIN” field should be left blank in all documents.

Decide on the types of activities that your company will conduct. In principle, the more you specify initially, the better. Subsequently, you will have to pay extra to receive additional codes. In the list of codes, put first the one that will correspond to the main type of activity. The specified types of activities will have to correspond to those that you will indicate in the concluded contracts for the performance of work. Contributions to the Pension Fund of the Russian Federation depend on the main type of activity you indicate. By indicating a preferential type of activity, you can reduce contributions to it from 26 to 18%.

Fill out the application form to the Federal Tax Service to register an individual entrepreneur. This can be done on a computer, or by hand. If the form is filled out on a computer, no changes or additions can be made to it by hand. Number, lace up the application, put an appropriate inscription about it, and certify it with your signature. Check with the Federal Tax Service whether your signature should be certified by a notary.

Pay the state fee for registering an individual entrepreneur; in 2011 it was 800 rubles. Please check the details for the transfer with the tax office at your place of registration.

When registering, you can immediately choose a simplified form of taxation. If you do not do this, you will be able to switch to it no earlier than after 3 months. Attach an application for the transition to a simplified form of taxation in 2 copies.

You can take the documents to the Federal Tax Service yourself, deliver them with an authorized representative, or send them by mail. In this case, you will also be able to receive them by mail. When sending them, do not forget to make an inventory of the attachment and send the parcel by registered mail.

To the tax office, present an application for registration of an individual entrepreneur, a notarized copy of the certificate of receipt of the TIN, a copy of the passport with a registration sheet, a document confirming payment of the state duty, an application for the application of a simplified taxation system (if necessary).

The intention to organize your own business, becoming an individual entrepreneur (IP), is often associated with great risks for citizens, especially for beginners. Therefore, it is very important to know how to register an individual entrepreneur correctly, what documents are needed, etc.

Registration of individual entrepreneurs is necessary in cases where there is some income generating activity. Any business must be legalized, the state must pay taxes on income.

But an individual entrepreneur will be reliably employed in his own enterprise, associated with the activity that he likes by choice, and even in the role of a manager.

The first stage of opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. We have already written an article about that.

There are firms and legal agencies that provide assistance in registration and accounting services with timely submission of reports for individual entrepreneurs.

But you can do this yourself if you know how to open an individual entrepreneur and what documents you will need.

So, from this article you will learn:

• What is needed to open an individual entrepreneur in 2019;
• How to open an individual entrepreneur on your own and what to pay attention to - step-by-step instructions;
• Registration of individual entrepreneurs - necessary documents and actions;
• Tips and features of registering individual entrepreneurship.

Registration of an individual entrepreneur - simple step-by-step instructions for opening an individual entrepreneur

Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults.

There are cases when reaching the age of 18 is not necessary to open an individual entrepreneur.

• Citizens under 18 years of age who are married.
• Granted for registration of individual entrepreneurs parental consent or guardians.
• A conclusion must be obtained full legal capacity, formalized.

At the same time, there are categories of citizens who cannot register an individual entrepreneur . This civil servants receiving salaries from the Russian budget and military personnel.

2. How to open an individual entrepreneur on your own (on your own)?

If you do not turn to the services of companies that help you open an individual entrepreneur, you may encounter a number of obstacles. On the Internet there are Services thanks to which you can obtain the forms necessary for registration, instructions for registering an individual entrepreneur, and all this is provided for free . All you need to do is enter your details correctly and you can immediately download the completed registration documents.

Professional specialists with appropriate qualifications can also register an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take much effort from you. It is enough to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed to register an individual entrepreneur - a list of necessary documents and actions

A complete package of documentation requires a list of the following valuable, officially issued securities.

1. Application for opening an individual enterprise according to the form P21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
2. A receipt indicating payment of the state fee. In 2019 the duty will be approximately 1000 rubles (from 800 rubles). There is no state fee when submitting documents electronically.
3. Passport as an identity document.
4. Provide your individual tax payer number (TIN).

The “My Business” service can also help you collect documents.

An individual entrepreneur receives an individual taxpayer number from the tax office at the place of registration or residence

4. How to open an individual enterprise (individual enterprise) - step-by-step instructions

So, step-by-step instructions on how to register an individual entrepreneur correctly and quickly.

Step 1. Pay the state fee in the required amount, receive an activity code and select a tax payment system

To pay the fee, you must fill out a form with the details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original receipt form must be retained. When submitting documents electronically, state duty absent .

OKVED codes must also be determined, namely: the entrepreneur selects from a list the type or type of occupation, each type is assigned a code consisting of at least four characters. This list of activities is limited by safety principles in accordance with the legislation of the Russian Federation. You need to choose from the list for 2017-2018.

OKVED codes when opening an individual entrepreneur

Businessmen get acquainted with this classifier, defining their activities by area, then by group. The number of selected species is not limited, but cannot be less than one.

Some species require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a taxation system that is more suitable for your case.

Which form of taxation should I choose?

Exists 5 (five) types of taxation, each of which corresponds to a regime.

1). General ( OSN) the type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he should early When registering as an individual entrepreneur, attach an application indicating the chosen type of taxation.

The application is written in the form: “On the transition to another taxation system”.

The concept of OSN includes taxes:

• 20% on profit or 13% personal income tax;
• 18 percent(VAT) from sales made and services provided;
• Property tax;

If a businessman fails to pay taxes, his company will be at risk of bankruptcy as debts will accumulate.

2). UTII, that is - a single tax on imputed income, assumes a specific amount of tax levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated based on business parameters, such as the number of employees hired, the area of ​​retail premises, and the number of transport units.

But if the IP includes more than 100 (one hundred) Human, this tax cannot be selected.

Additional opportunity provided to an enterprise during taxation UTII: before 50 % reduction of insurance premiums for those registered in individual entrepreneurs and 100 % their reduction on the owner of the enterprise.

Similar cases are being considered arbitration courts and as soon as such a decision appears, registration of the enterprise canceled . The same procedure applies to non-payment of taxes and insurance premiums.

For more details and details, read the article.

In fact, bankruptcy occurs through 3 (three months after the day on which it was required to pay for obligations in case of non-payment.

Second condition of bankruptcy — the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

To declare a businessman bankrupt, an application must be filed.

We described which ones you need to go through in a separate issue.

Who files an application for bankruptcy of an individual entrepreneur?

1. An entrepreneur himself.
2. Lender.
3. Relevant authorized bodies.

We wrote in a special article about how to submit and fill out an application.

In the first case, the court may postpone the hearing for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the individual entrepreneur's debt, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

Currently, it is quite possible to receive assistance for an individual enterprise from a bank in the form of a loan. We offer loans for business development, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents to obtain a loan and fulfill the following conditions.

• Firstly, the enterprise must be registered.
• The next requirement is age from 23 years to 58.
• It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
• The enterprise must exist for a year before applying to the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them to them almost simultaneously.

The bank reviews applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a guarantor who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since there will be no point in it.

Special attention you need to pay attention to the interest rate offered by the bank. If the interest payment ends up being prohibitive or unaffordable, a risk assessment must be made in advance.

It is often easier to register with a bank, using the money immediately for the needs of the enterprise or for its expansion.

An individual entrepreneur is required to strive to cooperate with institutions that provide loans. To delve a little more into the proposed conditions and discard the most stringent ones does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to make a decision that is satisfactory for both parties.

11. Conclusion

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trade or another in order to receive income from it, having previously registered the business as an individual entrepreneur. Based on the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take and use his property in the enterprise. After paying all taxes, the individual entrepreneur disposes of the profit.

An individual entrepreneur may cease its activities or this may be done by the court that made the corresponding decision on bankruptcy, about breaking laws .

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: Russian Pension Fund and in Social Insurance Fund. This will be done automatically, without any action on his part, and a notification will be sent by mail.

The features of registering individual entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their business activities were also discussed.

The most important issue is choosing a tax payment system. In conclusion, we can say: opening your own enterprise, like an individual entrepreneur, requires great independence in decision making.

It also requires a responsible attitude towards the consequences of mistakes, which would be best avoided using the above recommendations.

The period for registering an individual entrepreneur is not that long, usually opening an individual entrepreneur does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

The idea has matured and you are ready to put the plan into action. You have firmly decided that you should be an entrepreneur and preferably in an official capacity. Now, in order to open your own business and begin your independent journey, you need to register. The easiest option is to register an individual entrepreneur.

Pros of registration

1. The status of an individual entrepreneur allows you to run your business without registering a legal entity.
2. Opportunities for cooperation with organizations that, when transferring money to you by bank transfer, will be able to write it off as expenses.
3. Possibility of registering your own trademark.
4. An individual entrepreneur, like any commercial organization, has the right to use hired labor.
5. The official status of an individual entrepreneur means that you are recognized by the state and it guarantees favorable conditions for your activities (non-interference, legal protection).
6. Getting rid of personal income taxes (NDFL), reducing payments to the Russian Pension Fund (PFR) and the Social Insurance Fund (SIF).

Requirements for individual entrepreneurs

• mandatory reporting;
• taxation;
• fulfillment of qualification requirements;
• property liability.

Step-by-step instructions for registering an individual entrepreneur

1. Gather the necessary documents

The package of documents for registering an individual entrepreneur in 2017 is not so large:

• passport;
• taxpayer identification number (TIN);
• receipt of payment of the state registration fee (at the nearest branch of any bank).

2. Determine the OKVED code

Now you have to encrypt the type of business you have chosen, in other words, select an activity code from OKVED (All-Russian Classifier of Types of Economic Activities). It includes a list of encrypted codes for all activities that are used in business.

The code includes a specific set of numbers by which you can determine what exactly the entrepreneur does. Code structure:

• 11.1 – subclass;
• 11.11 – group;
• 11.11.1 – subgroup;
• 11.11.11 – view.

Example:

• 15.8 – production of other food products;
• 15.84 – production of cocoa, chocolate and sugary confectionery products;
• 15.84.1 – cocoa production;
• 15.84.2 – production of chocolate and sugary confectionery products.

When registering an individual entrepreneur, it is important for you to determine exactly what types of activities your company will engage in (you can use several codes). The code you enter first is considered first priority. It will determine the amount of the insurance tariff of the Social Insurance Fund (SIF).

Insurance premiums are imposed on all payments to employees within the framework of the employment relationship. Then this will become a guarantee that you will be compensated for losses if your employee gets sick or the employee goes on maternity leave.

You cannot engage in other types of activities besides those indicated. Each type has its own taxation system, which may vary depending on the region where you registered your business. When registering, you only need to provide a four-digit code. Overly detailed coding will limit the variation in your activities. That is, if you indicate code 15.84.1 (cocoa production), then you will no longer be able to sell chocolate and sugary confectionery products within your business, so it is enough to leave code 15.84.

Each type of OKVED has its own taxation system, which may vary depending on the region where you registered your business.

You can find your OKVED code. In the future, you can add or replace your activity codes by writing a corresponding application to the tax office.

3. Submit an application to the tax office

You will have to register your future business with the Federal Tax Service Inspectorate (IFTS), the territorial body of the Russian Tax Service. You can do this by going there in person, or, if for some reason you are unable to do this, by sending a proxy with your documents. But the documents must be notarized.

The application, consisting of 5 pages, indicates full name, contact (telephone and e-mail) and passport data, OKVED codes and TIN. To fill out, use form P21001.

Be careful: you must write in block letters, clearly, without errors, strictly in form. You fill out the application for free – yourself (sitting at the tax office at the computer using special programs) or with the help of tax office employees for a fee. Usually such a service is provided there.

4. Choose a tax system

You can immediately or within 30 days draw up an application to establish a specific tax regime for your individual entrepreneur:

I. Simplified taxation system (STS).

The most popular mode among small businesses. It is characterized by ease of reporting. Under the simplified tax system, a single tax is paid, replacing the payment of property tax, and VAT. Includes two types of taxation, one of which you must choose: simplified taxation system in the form of 6% of total income or simplified taxation system in the form of 15% of the difference between income and expenses.

II. Unified Agricultural Tax (USAT).

Applies to manufacturers of agricultural goods. When using this system, individual entrepreneurs are exempt from paying property tax, VAT and personal income tax.

III. Unified tax on imputed income (UTII).

In 2018, it is still an optional mode. The possibility of using UTII is regulated by local regulations. When calculating this tax, physical indicators are used (retail space, number of jobs, retail outlets, etc.), for which an approximate possible income is established. This parameter is determined based on conditional profit per month.

IV. Patent taxation system.

The patent system was introduced in 2013. It can be chosen by individual entrepreneurs whose average number of employees during the tax period does not exceed 15 people. The essence of the system is that you acquire a patent for a certain period, which replaces the payment of certain taxes (on personal income and property, in some cases - VAT). An entrepreneur can take out a patent for only one of his activities, while others will be taxed differently.

After submitting the necessary documents, take a receipt confirming their acceptance by the tax office. The date of issue to you of the package of documents of the newly registered individual entrepreneur will also be indicated there.

How much does it cost to register an individual entrepreneur?

1. The cost of the state fee for registration is 800 rubles.
2. Help from a lawyer (if you can’t handle it yourself) in filling out the application – about 300 rubles.

Documents received after registration

It takes at least 5 working days to register a new individual entrepreneur. The time for issuing documents will be indicated in the receipt that you will receive immediately. If you cannot pick them up in person, the documents can be sent by mail.

It takes at least 5 working days to register a new individual entrepreneur. The time for issuing documents will be indicated in the receipt that you will receive immediately.

After registering you as an individual entrepreneur, you will receive the following documents:

1. Certificate of state registration of an individual as an individual entrepreneur ().
2. Certificate of registration of you as an individual with a tax authority.
3. Extract from the Unified State Register of Individual Entrepreneurs (USRIP).

Important points

1. Now that you have become a full-fledged businessman, you need to remember the main rule: always pay taxes, maintain documentation and reporting.
2. After registration, you have the right to open your current bank account for non-cash transactions - this will greatly simplify interaction with other companies.
3. Order. It will be an important confirmation of the authenticity of transactions related to your activities. Printing will cost up to 1000 rubles. You can order it at any printing house or company that deals with seals, stamps, and badges.
4. If your business involves cash or credit card payments, buy a cash register.

Remember that registration is only possible at your place of registration, although you can conduct your business anywhere. However, the declaration will need to be submitted to the Federal Tax Service at the place of registration.

Registration in other ways

In addition to submitting documents to the tax authority in person, you can choose different ways to register your business.

Registration of individual entrepreneurs through the MFC (multifunctional center)

Registration of individual entrepreneurs through the public services portal

Pros:

• To submit documents, you do not need to stand in line at the tax office;
• All the information an entrepreneur needs is collected in one place;
• The instructions are written step by step, the design is extremely simple;
• There are no overpayments, you just need to pay the state fee.

Minuses:

• Long-term confirmation of your identity;
• Such applications may be lost and not displayed in the tax office;
• You need to fill out the form promptly, the duration of the session is limited (especially with OKVED);
• Technical problems (system failure, power outage, breakdown of your PC, etc.).

Registration procedure:

1. Go to the government services portal. The services here can be used by individuals and legal entities with a personal account. The resource has a mobile version, so you can register via phone.
2. Register in your “Personal Account”. Upon completion of registration, you will be assigned an activation code, which you can receive either by e-mail or at a Rostelecom branch. You will have to wait about two weeks for the code. If this is too long, you can create an electronic signature (costs approximately 2.5 thousand rubles) and use it for a calendar year. The presence of such a signature will facilitate the identification of an individual by an electronic system.
3. Having received the activation code, select the “Services” tab, where you will find the section “Ministry of Finance of the Russian Federation”, subsection “Federal Tax Service”, service “State registration of an individual as an individual entrepreneur”, it will indicate in detail what is needed to register an individual entrepreneur .
4. Fill out form P21001 on the page that opens. Be careful, the information must be accurate and correct!
5. Scan the necessary documents (passport, receipt of payment of state duty, application for registration in form P21001), the website has detailed instructions for submitting electronic documents.
6. Attach scanned and electronically signed (or notarized) documents to the application as an archive.
7. In a few days, a notification from the Federal Tax Service will be sent to your email. Taking with you a receipt for payment, a passport and a document certifying your place of residence (if this information is not in the passport), you pick up ready-made documents about your registration as an individual entrepreneur.

Registration of individual entrepreneurs on the website of the Federal Tax Service (FTS)

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can choose your OKVED code and taxation system. The procedure is as simple and straightforward as in the first case:

1. Select the “Individual Entrepreneurs” section on the website, then the “Individual Entrepreneur Registration” subsection (it is listed first in the list of services).
2. In the “Life Situations” section, select the “I want to apply for individual entrepreneur registration” tab (also the first point).
3. The page that opens describes in detail the list of required documents and step-by-step instructions for submitting them to the tax authority. In point No. 3 about methods of submitting documents, you click on the “remotely” tab.
4. Find the “Submit Documents” buttons. One of them is needed to submit electronic documents, the other is needed to fill out an application for registration (form P21001). To register electronically, you will need to click on both buttons and then follow the instructions on the pages that appear. In order to fill out the form, you need to register on the site, leaving your details. To submit electronic documents, you will have to scan the papers you prepared.

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can choose your OKVED code and taxation system.

By mail

Send the documents to the Federal Tax Service by mail (with the declared value and a description of the investment). Within the territory of Moscow, documents can be sent and received via DHL Express and Pony Express.

Reasons for refusal of registration

1. Incorrect data or errors and typos when filling out documents.
2. Lack of all necessary documents or incorrect list.
3. The document submission location is incorrect.
4. You were declared bankrupt less than a year ago.
5. There is a sentence prohibiting you from conducting business activities, and its term has not yet expired.

Changes to the registration procedure in 2018

In 2018, the principle of submitting documents and their list did not change, but the forms of punishment for certain mistakes were becoming more stringent:

1. If the authenticity of the documents you have collected is in doubt, the registration process may be suspended for a period of no more than 30 days.
2. If you have already violated the law in business activities, you may be denied registration.
3. The first time you provide incorrect information, a fine of 5 to 10 thousand rubles is imposed.
4. You are responsible for the use of nominees, which can be proven by a statement from the nominee director.

If you have completed all the above stages and have registration documents in your hands, then we can congratulate you. An exciting journey into the world of business, new projects and achievements awaits you!

Opportunity lurks amid difficulties and problems. Albert Einstein, scientist, physicist