For beginning entrepreneurs. How to start your own business? State registration of individual entrepreneurs State registration of entrepreneurs is carried out in

Any resident of the Russian Federation who has reached the age of 18 can register as an individual entrepreneur. Minors from 14 to 18 years old can also do this, but only with parental consent, and in this case they will need additional documents.

2. What documents are needed to register an individual entrepreneur?

• original passport (notarized copies of all pages of the passport if you submit documents by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are submitting documents in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is placed in the presence of a tax inspector when submitting documents or in the presence of a notary.">completed application for state registration of an individual as an individual entrepreneur (form No. P21001);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online);
• a notarized power of attorney for a representative (if you will submit documents through a representative);
• For an applicant aged 14 to 18 years, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate of the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.
  ">additional documents, if a minor aged 14 to 18 years is registered as an individual entrepreneur.

If you need help preparing a package of documents, you can contact the Small Business of Moscow State Budgetary Institution. The service will help future entrepreneurs receive a set of documents for state registration as an individual entrepreneur free of charge and in the shortest possible time. An application for the preparation of documents can be submitted:

• online. Ready documents can be picked up at the selected business service center within 24 hours;
• in person at any of the business service centers - in this case you will receive a ready-made set of documents on the day of your application.

3. Where can I submit documents?

You can register as an individual entrepreneur only at the place of residence of an individual. Thus, only those who have permanent registration can do this in Moscow. You can submit an application:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express.

If you are registered at the place of residence in the Central, South-Western or North-Eastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the “My Documents” government service center:

• residents of the Basmanny District - at the public services center “My Documents” of the Basmanny District at the address: Tsentrosoyuzny Lane, building 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex "Afimall City";
• residents of the South-Western Administrative District - in the center of public services "My Documents" of district significance in the South-Western Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
• residents of North-East Administrative District - in the public services center "My Documents" of city significance at the address: Mira Avenue, building 119, building 71, All-Russian Exhibition Center pavilion No. 71.

4. When will the documents be ready?

The application review period is 3 working days. You can find out whether the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the Federal Tax Service website.

You can receive completed documents by e-mail, by paper letter by mail, as well as at Inspectorate No. 46 (in person or through a representative) - depending on the method you indicated when submitting the application.

Note! Certificates of registration of individual entrepreneurs are not issued from January 1, 2017. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration of an individual with the tax authority.

5. How to restore a certificate of registration of an individual entrepreneur?

From January 1, 2017, individual entrepreneur registration certificates are no longer issued. The Unified State Register of Individual Entrepreneurs is maintained electronically. You can only receive a USRIP entry sheet:

• in electronic form (registration on the Federal Tax Service website is required);
• on paper.

Providing information to the Unified State Register of Individual Entrepreneurs online is free. To obtain a USRIP entry sheet on paper, you will need to pay a state fee and also submit the following documents:

• identification document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online).

You can submit documents:

• to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;

6. Do I need to notify the tax office about changes in personal registration data?

If you have changed your last name, registration at your place of residence, or passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped engaging in one type of economic activity and began to engage in another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change in information.

To make changes you will need:

• application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. P24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative with a notarized power of attorney to the interdistrict

An individual entrepreneur is an individual entrepreneur, that is, a citizen who is not limited in his legal capacity and who decides to conduct his business activities without forming a legal entity.

Before registering as an individual entrepreneur, it is necessary to remember that an individual entrepreneur is liable for his obligations with all the property belonging to him. The responsibility of a citizen-entrepreneur with all the property belonging to him differs from the responsibility of a citizen - founder (participant) of a joint-stock company or limited liability company. In the latter case, the citizen - founder (participant) is responsible only for the property contributed to the authorized capital of the company, the amount of paid shares, and also bears joint liability for the obligations of the company in terms of the unpaid amount of the contribution (part of the contribution), unpaid shares in the authorized capital of the company.

The advantages of doing business without forming a legal entity can be summarized as follows:

1. Simplified procedure for registration and termination of activities of an individual entrepreneur.

2. A simplified procedure for maintaining accounting and tax records, which does not require special accounting education.

3. An individual entrepreneur has the right to use the labor of other citizens in his activities, engaging them on the basis of employment contracts and civil contracts. Hiring workers.

4. Entrepreneurial activity is counted towards the total length of service, which gives the right to receive a pension (only if insurance contributions are paid to the Pension Fund).

The activities of an entrepreneur without the formation of a legal entity are subject to the rules of the Civil Code of the Russian Federation, which regulate the activities of commercial organizations, unless otherwise follows from the law, other legal acts or the essence of legal relations. That is, an individual entrepreneur has the right to enter into transactions and sign contracts. An individual entrepreneur may have a seal, a trademark, settlement and other bank accounts.

Any fully capable citizen, that is, who has reached the age of majority or an emancipated minor over the age of 16, can become an individual entrepreneur. The exceptions are civil servants and military personnel. Persons with limited legal capacity (those who abuse alcohol or drugs, as well as minors aged 14 to 18 years) can engage in entrepreneurial activities only with the consent of their legal representatives.

Foreign citizens and stateless persons registered as individual entrepreneurs can engage in entrepreneurial activity only after receiving permission to work in the Russian Federation. Registration of a foreign citizen as an individual entrepreneur is carried out on the basis of a temporary or permanent residence permit.

A citizen has the right to engage in entrepreneurial activity without forming a legal entity only from the moment of state registration as an individual entrepreneur.

State registration is carried out by the federal executive body (hereinafter referred to as the registering body), authorized in the manner established by the Constitution of the Russian Federation and the Federal Constitutional Law "On the Government of the Russian Federation".

Registration of an individual entrepreneur is carried out in accordance with and on the basis of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” No. 129-FZ of 08.08.2001. .

The following documents are submitted for registration:

1. Application for registration. The entrepreneur's signature on this application must be certified by a notary.

2. A notarized copy of the passport (the foreign citizen’s passport must be translated into Russian)

3. Notarized copy of the birth certificate (if the passport does not contain information about the date and place of birth)

4. A notarized copy of a permit for temporary or permanent residence of a foreign citizen in Moscow (for foreign citizens)

5. An original or a notarized copy of a document confirming the address of the entrepreneur’s place of residence (if the passport or temporary or permanent residence permit does not contain information about the address of the place of residence)

6. Receipt for payment of state duty.

For registration, a minor citizen must also provide:

1. Notarized consent of parents, adoptive parents or guardian to carry out business activities;

2. Either a copy of the marriage certificate;

3. Either a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring an individual registered as an individual entrepreneur fully capable.

When filling out the application, pay attention to the types of activities that must be selected according to the OKVED classifier. An entrepreneur can carry out only those types of activities that he indicates in the application. It is necessary to keep in mind that in order to change (add) types of activities you will need to re-register.

If an entrepreneur intends to apply a simplified taxation system, it is required to submit an application for application of the simplified system along with the registration documents.

When applying for registration as an individual entrepreneur, either the personal presence of the citizen or a power of attorney for a representative is required. In addition, documents can be sent by post with a declared value and an inventory of the contents.

Entrepreneur registration is completed within 5 days. If for some reason the entrepreneur does not show up to receive the documents within the specified period, the certificates are sent by mail to the address of the place of residence.

Simultaneously with state registration, the entrepreneur is registered for tax purposes with the assignment of a TIN, as well as registration with extra-budgetary funds (Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund). The tax office issues in 5 days a certificate of state registration and a certificate of tax registration. Documents confirming registration with extra-budgetary funds are sent by mail to the address of the entrepreneur’s place of residence later.

State registration of an individual as an individual entrepreneur is not permitted in the following cases:

1. If a citizen is already registered as an individual entrepreneur and the registration is considered valid;

2. A year has not passed since the date of the court’s decision to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out business activities,

3. A year has not passed since the court made a decision to forcibly terminate his activities as an individual entrepreneur,

4. The period for which this person, by a court verdict, is deprived of the right to engage in entrepreneurial activity has not expired.

The seal is produced according to the City Register of Seals and only after the seal has been assigned a registration number. Manufacturers of seals, as a rule, themselves enter the seal impression into the city register of seals and receive a registration number for it. It should be noted that you must contact only seal manufacturers accredited by the City Register of Stamps.

The standard period for entering a seal impression into the city register of seals and producing a seal is 3-4 days.

To produce a seal, you must provide the manufacturer with:

1. Application for production of a seal in three copies;

2. A notarized copy of the registration certificate;

3. Receipt for payment of the fee for approval of the print design.

List of seal manufacturers accredited by the City Register of Stamps.

Opening a bank account

An individual entrepreneur has the right to open settlement and other (deposit, loan, currency, etc.) accounts in any bank.

To open a bank account you must submit:

1. Application for opening an account (issued by the bank).

2. Banking service agreement (issued by the bank).

3. Certificate of state registration of the entrepreneur (notarized copy).

4. Certificate of registration with the tax authority (notarized copy).

5. A card with a sample signature of the entrepreneur, certified by a notary (some banks require 2 cards). To certify the card, the notary is presented with the originals of the state registration certificate and tax registration certificate, an extract from the Unified State Register of Entrepreneurs, as well as a passport. The entrepreneur must personally appear before the notary with the specified documents and put his signature on the card.

By power of attorney of the entrepreneur, executed by a notary, other persons can manage the entrepreneur’s account.

In accordance with the first part of the Tax Code (Article 23), an individual entrepreneur must inform the tax authority about the opening (closing) of a current or other account within ten days. Message about opening a bank account.

Violation of the deadline for submitting information about opening (closing) a bank account entails a fine in the amount of five thousand rubles.

In addition, from January 1, 2010 Organizations and entrepreneurs now need to notify the Pension Fund and the Social Insurance Fund about the opening (or closing) of bank accounts. Funds are notified of the opening (closing) of a bank account within seven days from the date of opening (closing) such an account.

Registration of a legal entity begins with the development of constituent documents depending on its organizational and legal form. The constituent documents of a legal entity establish all the basic legal principles of the company’s activities. Let's look at this using the example of the most common form - LLC (limited liability company) and individual entrepreneurship.

Constituent documents for LLC (limited liability company). The future successful activities of a legal entity largely depend on the competent preparation of constituent documents.

Article 52 of the Civil Code establishes that a legal entity acts on the basis of a charter, or a constituent agreement and charter, or only a constituent agreement. The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants). A legal entity created by one founder acts on the basis of a charter approved by this founder.

The main provisions on the constituent agreement and charter of a limited liability company are contained in Art. 12 Law “On Limited Liability Companies”. It is based on the norms of Art. Art. 52 and 89 of the Civil Code of the Russian Federation, but at the same time establishes rules that reflect the specifics of the constituent documents of a business company of this type.

In the founding agreement, the founders of the company undertake to create the company and determine the procedure for joint activities to create it (see sample constituent agreement in the “Collection of problems and practical situations”). The constituent agreement also determines the composition of the founders (participants) of the company, the size of the authorized capital of the company and the size of the share of each of the founders (participants) of the company, the size and composition of contributions, the procedure and timing of their contribution to the authorized capital of the company upon its establishment, the responsibility of the founders (participants) of the company for violation of the obligation to make contributions, the conditions and procedure for the distribution of profits between the founders (participants) of the company, the composition of the company’s bodies and the procedure for the withdrawal of company participants from the company (see paragraph 1 of Article 12 of the Law).

The founding agreement of a limited liability company does not terminate after the creation of the company, since the joint activity of the founders to create a company is only one of the elements of the complex subject of this agreement. In such a constituent agreement, the main ones are the provisions on its creation, which retain their significance until the termination of the company, as well as the rules and norms fundamental for this company. The foundation agreement is a document regulating the creation of a company and the relationship of the founders with each other and with the company for the period of its existence. The constituent agreement is concluded in simple written form and signed by all founders of the company. This does not deprive the founders of the right to give it a notarial form.

Clause 2 of Art. 12 of the Law provides for mandatory requirements for content and allows for the possibility of including in it other, in addition to mandatory, information that does not contradict federal laws (see sample charter of a limited liability company in the “Collection of problems and practical situations”).

The company's charter must contain:

Full and abbreviated company name of the company;

Information about the location of the company;

Information on the composition and competence of the company's bodies, including on issues that constitute the exclusive competence of the general meeting of company participants, on the procedure for making decisions by the company's bodies, including on issues on which decisions are made unanimously or by a qualified majority of votes;

Information on the size of the authorized capital of the company;

Information on the size and nominal value of the share of each participant in the company;
- rights and obligations of company participants;

Information about the procedure and consequences of the withdrawal of a company participant from the company;

Information on the procedure for transferring a share (part of a share) in the authorized capital of the company to another person;

Information on the procedure for storing company documents and on the procedure for the company providing information to company participants and other persons;

Other information required by law.

The company's charter may also contain other provisions that do not contradict the Law and other federal laws.

The charter of a limited liability company is a local regulatory document, mandatory both for all participants in the company and for the company itself as a legal entity. Since the legal capacity of a legal entity (see Article 49 of the Civil Code of the Russian Federation) is exercised by its bodies (see Article 53 of the Civil Code of the Russian Federation), the charter of the company is binding on all bodies of the company - the general meeting of participants, the board of directors (supervisory board) of the company (if it is formed ), sole executive body, collegial executive body, audit commission (auditor).

The charter is binding on all participants of the relevant company, and not only on those who participated in the approval of the charter when the company was founded. Legislation and law enforcement practice are based on the obligation of the company’s charter also for third parties, for example, for persons belonging to the company’s personnel.

The final stage in the preparation of constituent documents is the execution, which, in particular, approves the Charter of the LLC (see sample Protocol on the creation of a legal entity in the “Collection of problems and practical situations”). Despite the fact that most lawyers do not classify this protocol as the constituent documents of an LLC, it is nevertheless one of the mandatory documents when creating and registering an LLC.

Thus, we have examined the essence and basic requirements for constituent documents when registering an LLC.

The next stage in the formation of entrepreneurship is registration legal entities and individual entrepreneurs. In accordance with the Federal Law of the Russian Federation dated 08.08.2001 No. 3 129-FZ “On state registration of legal entities and individual entrepreneurs” (see the law in the collection “Regulatory framework of entrepreneurial activity in the Russian Federation”), registration of individual entrepreneurs carried out at tax offices at the place of residence of citizens who decide to engage in entrepreneurial activity.

This allows the tax authorities to simultaneously register the entrepreneur as a taxpayer. In addition, during registration, tax inspectorates independently transmit information for registering an entrepreneur with the Pension Fund, the Mandatory Medical Insurance Fund and the Social Insurance Fund. When submitting documents for registration at the registration stage of an entrepreneur, statistical codes are also assigned in terms of determining the types of economic activities, since this data is a necessary part of the unified state register.

When state registration of an individual as an individual entrepreneur is submitted to the registration authority in accordance with paragraph 1 of Article 22.1 of Law No. 129-FZ:

1) an application signed by the applicant for state registration of an individual as an individual entrepreneur (form No. P21001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439, the procedure for filling out which is given in the Order of the Federal Tax Service of the Russian Federation of November 1, 2004 No. SAE-3-09 /16@ “On methodological explanations for filling out document forms used for state registration of a legal entity and individual entrepreneur”);

2) a copy of the main document (passport) of an individual registered as an individual entrepreneur (if the individual registered as an individual entrepreneur is a citizen of the Russian Federation);

3) a copy of a document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen registered as an individual entrepreneur (if the person registered as an individual entrepreneur is a foreign citizen);

4) a copy of the document provided for by federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a stateless person registered as an individual entrepreneur (if the registered person is a stateless person);

5) a copy of the birth certificate of an individual registered as an individual entrepreneur, or a copy of another document confirming the date and place of birth of the specified person in accordance with the legislation of the Russian Federation or an international treaty of the Russian Federation (if the submitted copy of the identity document of the individual being registered as an individual entrepreneur, does not contain information about the date and place of birth of the specified person);

6) a copy of a document confirming the right of an individual registered as an individual entrepreneur to reside temporarily or permanently in the Russian Federation (if the individual registered as an individual entrepreneur is a foreign citizen or stateless person);

7) an original or a copy of a document confirming, in the manner established by the legislation of the Russian Federation, the address of the place of residence of an individual registered as an individual entrepreneur in the Russian Federation (if the submitted copy of an identity document of an individual registered as an individual entrepreneur, or a document confirming the right of an individual registered as an individual entrepreneur to reside temporarily or permanently in the Russian Federation does not contain information about such an address);

8) notarized consent of parents, adoptive parents or a trustee to carry out entrepreneurial activities by an individual registered as an individual entrepreneur, or a copy of the marriage certificate of an individual registered as an individual entrepreneur, or a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision on declaring an individual registered as an individual entrepreneur fully capable (if the individual registered as an individual entrepreneur is a minor);

9) document confirming payment of state duty.

Since 2005, entrepreneurs have not submitted documents similar to those submitted to the registration authority to state extra-budgetary funds for registration. Having registered an entrepreneur, the tax authorities send information from the register to extra-budgetary funds for his registration as an insurer. Funds, having registered, send information about the date and registration number to the tax authorities, and send taxpayers a certificate by mail.

· if his state registration in this capacity has not expired;

· a year has not elapsed from the date the court made a decision declaring him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out business activities;

· one year has not passed since the date of the court’s decision to forcibly terminate his activities as an individual entrepreneur;

· the period for which this person is deprived of the right to engage in entrepreneurial activity by a court verdict has not expired.

Dates and place

State registration in accordance with paragraph 1 of Article 8 of Law No. 129-FZ is carried out within no more than 5 working days from the date of submission of documents to the registration authority. Thus, an entrepreneur has the right to open a bank account and begin business activities already on the sixth day after submitting a set of documents for registration, since the moment of starting activities does not depend on the timing of registration with extra-budgetary funds.

It should be noted that at the beginning of 2004, entrepreneurs encountered certain difficulties when opening bank accounts. But after the publication of the letter of the Central Bank of the Russian Federation dated January 30, 2004 No. 15-T “On the issue of opening bank accounts by credit institutions,” the situation changed. The said letter explained that in accordance with the additions made to Article 5 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities”, the provision by individual entrepreneurs of documents confirming the registration of these persons as payers of contributions to state extra-budgetary funds are not required to open a bank account with a credit institution.

State registration of an individual entrepreneur is carried out at his place of residence. The place of residence of a citizen is recognized as the place where the citizen permanently or primarily resides (clause 1 of Article 20 of the Civil Code of the Russian Federation).

Article 2 of the Law of the Russian Federation of June 25, 1993 No. 5242-1 “On the right of citizens to freedom of movement, choice of place of stay and residence within the Russian Federation” gives the following definition of place of residence:

« Location- residential building, apartment, service living quarters, specialized houses (dormitory, hotel-shelter, house of maneuverable fund, special home for single elderly people, boarding house for the disabled, veterans and others), as well as other residential premises in which the citizen is constantly or primarily resides as an owner, under a lease (sublease), lease agreement, or on other grounds provided for by the legislation of the Russian Federation.”

The rules for registration and deregistration of citizens of the Russian Federation at the place of stay and place of residence within the Russian Federation were approved by Decree of the Government of the Russian Federation of July 17, 1995 No. 713. If a citizen was already previously registered at his old place of residence, his passport must have a stamp indicating his deregistration.

Thus, a citizen of the Russian Federation submitting documents to the registration authority for state registration as an individual entrepreneur must have a place of residence in the territory under the jurisdiction of this registration authority. The place of residence of a citizen of the Russian Federation is confirmed by the presence of the above stamp in the passport.

The certificate of registration of a citizen of the Russian Federation at the place of residence cannot in this case be a document confirming his registration at the place of residence. When submitting this document in the case under consideration, the registration authorities must make a decision to refuse state registration (see section 1.3.3. of this book).

A foreign citizen or a stateless person can be registered as an individual entrepreneur. A foreign citizen temporarily residing in the Russian Federation in accordance with Article 2 of the Federal Law of July 25, 2002 No. 115-FZ “On the Legal Status of Foreign Citizens in the Russian Federation” is considered to be a person who has received a temporary residence permit; A foreign citizen permanently residing in the Russian Federation is a person who has received a residence permit.

Decree of the Government of the Russian Federation dated November 1, 2002 No. 794 approved the Regulations on the issuance of residence permits to foreign citizens and stateless persons, and Decree of the Government of the Russian Federation dated November 1, 2002 No. 789 approved the Regulations on the issuance of temporary residence permits to foreign citizens and stateless persons. In addition, the Ministry of Internal Affairs of the Russian Federation issued Order No. 250 dated April 14, 2003, which approved the Instructions on organizing the activities of the internal affairs bodies of the Russian Federation in processing and issuing temporary residence permits and residence permits to foreign citizens and stateless persons. When applying this document, it should be taken into account that by Decree of the President of the Russian Federation of March 9, 2004 No. 314 “On the system and structure of federal executive bodies”, the Federal Migration Service was formed, to which law enforcement functions, control and supervision functions and functions for the provision of public services in sphere of migration of the Ministry of Internal Affairs of the Russian Federation.

Legal relations arising during registration at the place of residence in the Russian Federation of foreign citizens and stateless persons are regulated by these above-mentioned legal acts.

In accordance with the Decree of the Government of the Russian Federation of November 1, 2002 No. 794, a foreign citizen (stateless person) who has reached the age of 18 and has lived in the Russian Federation for at least one year on the basis of a temporary residence permit can obtain a residence permit. In the identity document of a foreign citizen (stateless person), a note is made about the issue of a residence permit. Residence permit is issued:

To a foreign citizen for the period of validity of his identity document, but not more than 5 years;

Stateless person for 5 years.

A stateless person who does not have an identity document is issued a temporary residence permit in the form of a document of the established form. A temporary residence permit is issued for 3 years.

When registering a foreign citizen at the place of temporary residence, a stamp of the established form is affixed to the reverse side of the page of the identity document on which the permission mark is affixed. Marks on the registration of a foreign citizen at the place of residence are also affixed to the residence permit.

It should be noted that Law No. 129-FZ does not link the act of state registration of an individual entrepreneur with the place where business activities will actually be carried out. Therefore, if a citizen has a place of residence in one locality, and intends to carry out activities in another locality, then he is subject to state registration at the place of residence.

Procedure for submitting documents

All documents required for state registration are submitted to the registering authority directly by the applicant or sent by post with a declared value when sent and an inventory of the contents.

During state registration of an individual entrepreneur, the applicant can only be one applying for state registration (registered as an individual entrepreneur). Other persons, including those acting on the basis of a power of attorney, cannot be applicants.

The application (form No. P21001), submitted to the registration authority, is certified by the signature of the applicant, the authenticity of which must be certified by a notary. In this case, the applicant indicates his passport data (or, in accordance with the legislation of the Russian Federation, data of another identification document) and identification number (if available).

A receipt for receipt of documents indicating the list and date of their receipt is issued by the registration authority in the following order:

if documents are submitted to the registering authority directly by the applicant - to the applicant on the day the documents are received by the registering authority;

otherwise, including when the registering authority receives documents sent by mail, it is sent to the postal address indicated by the applicant with a return receipt within the working day following the day the registration authority receives the documents.

The day the registration authority receives the documents is the date the documents are submitted during state registration.

Requirements for the preparation of documents submitted to the registration authority are established in Decree of the Government of the Russian Federation of June 19, 2002 No. 439. When sending documents by post, it is recommended to mark “Registration” on the envelope.

In accordance with paragraph 1 of the Requirements for the preparation of documents approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439, documents used for state registration of individuals as individual entrepreneurs are submitted on paper and, if possible, in electronic form. If documents are presented in electronic form, then their legal force is confirmed in accordance with the legislation of the Russian Federation.

When the registering authority receives documents for state registration, an official of the registering authority makes a corresponding entry in the state registration book of individual entrepreneurs (see section 1.2 of this book).

The registration authority does not have the right to require the submission of documents other than the documents established by Law No. 129-FZ (see section 1.3 of this book). The registration authority ensures recording and storage of all documents submitted during state registration.

Decision on state registration

After acceptance before documents for registration and issuance of a receipt for acceptance of documents, the authorized person of the registration body, guided by the current legislation, makes a decision on state registration or refusal of registration.

To make a decision, the completeness of the documents submitted for registration is checked, their compliance with the form established by law, as well as the presence in the registration authority of information about the applicant that prohibits him from engaging in entrepreneurial activity at this time (for example, the presence of a court decision against the applicant prohibiting him from engaging in this activity ).

The decision on state registration made by the registration authority is the basis for making a corresponding entry in the state register.

The moment of state registration is the making of a corresponding entry in the state register. No later than one working day from the date of state registration, the registering authority issues (or sends) to the applicant a document confirming the fact of making an entry in the state register. The form and content of the document in accordance with paragraph 3 of Article 11 of Law No. 129-FZ are established by the Government of the Russian Federation.

The certificate of state registration of an individual as an individual entrepreneur (form No. P61001) as well as the certificate of entry into the Unified State Register of Individual Entrepreneurs (form No. P60004) were approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439.

In accordance with paragraph 3.1 of Article 11 of Law No. 129-FZ, as already noted, the registering authority, within 5 working days from the date of state registration, submits the information contained in the unified state register of individual entrepreneurs to state extra-budgetary funds for the registration of individual entrepreneurs as policyholders.

Arbitration practice also shows that the obligation to submit information to state extra-budgetary funds within five days is assigned to the tax authorities, in particular, only in relation to those individual entrepreneurs whose state registration decision is made by the tax authorities starting from January 1, 2004 (see Resolutions of the FAS of the Ural District dated April 27, 2005 No. F09-1021/05-AK and dated March 29, 2005 No. F09-1007/05-AK, FAS of the Volga District dated March 7, 2006 in case No. A55-8302/2005-39 ).

The bodies of extra-budgetary funds that have received such information are required to register the entrepreneur as an insurer. The basic rules for registering policyholders with the bodies of extra-budgetary funds are determined in accordance with:

Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation” (Article 9.1). Currently, the Rules for registration of policyholders in the territorial compulsory health insurance fund for compulsory health insurance and the form of the policyholder registration certificate are approved by Decree of the Government of the Russian Federation of September 15, 2005 No. 570;

Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (Article 6);

Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (Article 11) (hereinafter referred to as Law No. 167-FZ).

No later than 5 days from the moment of registration of the entrepreneur as an insurer, these bodies must submit to the body that carried out state registration information about the number and date of registration of the individual entrepreneur as an insurer (clause 4 of Article 5 of Law No. 129-FZ).

Due to the fact that the obligation to provide information for registration with extra-budgetary funds is assigned to the tax authority, there is now no reason on which an entrepreneur can be held accountable for failure to provide this information. This conclusion is confirmed by arbitration practice (see Resolutions of the Federal Antimonopoly Service of the Ural District dated November 22, 2004 in case No. F09-5024/04-AK and dated November 23, 2004 in case No. F09-5035/04-AK).

In addition, the registering authority, within the same period (no more than 5 working days from the date of state registration), submits information about registration to state bodies determined by the Government of the Russian Federation.

Currently, the legislator has not established a list of state bodies and local self-government bodies to which information on the state registration of individuals as individual entrepreneurs must be submitted.

Refusal of state registration of an individual as an individual entrepreneur. Refusal to state registration of an individual as an individual entrepreneur in accordance with Article 23 of Law No. 129-FZ is permitted in the following cases:

The documents required for state registration have not been submitted;

Documents have been submitted to the wrong registration authority;

Cases provided for in paragraph 4 of Article 22.1 of Law No. 129-FZ:

The state registration of an individual as an individual entrepreneur has not expired;

A year has not passed since the court made a decision to declare an individual entrepreneur insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out business activities, or a decision to forcibly terminate his activities as an individual entrepreneur;

The period for which an individual is deprived of the right to engage in entrepreneurial activity by a court verdict has not expired.

For example, an individual has a mark in his passport indicating registration at his place of residence, and he submits documents for state registration as an individual entrepreneur to the registration authority at his place of temporary residence (which does not coincide with his place of registration at his place of residence). In this case, the registration authority must make a decision on refusal due to the submission of documents to the wrong registration authority. The tax authority has the right to refuse state registration, in particular, in the absence of an inventory of the contents when sending documents by post, referring to subsection. “a” paragraph 1 of Article 23 of Law No. 129-FZ (failure to submit documents necessary for state registration).

Note!

If an individual who has ceased to operate as an individual entrepreneur, who was previously assigned a state registration number, again applies to the registration authority for state registration in the same capacity, he has no right to refuse registration, since there are no grounds for refusal of such persons in Article 23 of the Law No. 129-FZ is not contained.

The decision to refuse state registration in accordance with paragraph 3 of Article 23 of Law No. 129-FZ must be made within 5 working days from the date of submission of documents for registration.

The decision to refuse state registration must contain the grounds for the refusal with a mandatory reference to the violations provided for in paragraph 1 of Article 23 of Law No. 129-FZ.

Decree of the Government of the Russian Federation of June 19, 2002 No. 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs” approved the following forms of decisions to refuse state registration:

Decision to refuse state registration of an individual entrepreneur in case of failure to submit the documents necessary for state registration (form No. P60001);

Decision to refuse state registration of an individual entrepreneur in case of submission of documents to an improper registration authority (form No. P60002);

Decision to refuse state registration due to the presence of circumstances provided for in paragraph 4 of Article 22.1 of Law No. 129-FZ (form No. R60003).

As the name of the forms suggests, they contain direct indications of errors made by the applicant when applying for state registration.

The decision to refuse state registration is sent to the person specified in the application for state registration of an individual as an individual entrepreneur (form No. P21001), with notification of delivery of the decision (clause 4 of Article 23 of Law No. 129-FZ).

In the event of a decision to refuse state registration, the documents submitted for state registration by an individual are not returned, but remain with the registration authority and form a registration case of refusal.

The decision to refuse state registration can be appealed in court (clause 5 of Article 23 of Law No. 129-FZ).

The legislation provides for the responsibility of the registering authority for violation of the legislation on state registration.

For more information on issues related to the procedure for registering as an individual entrepreneur, licensing, as well as various tax regimes, you can read the book “Individual Entrepreneurs” by the authors of BKR-INTERCOM-AUDIT CJSC.

Experts from the Legal Consulting Service GARANT Olga Efimova and Artem Barseghyan talk about what documents individuals must submit when registering as an individual entrepreneur, as well as in what time frame and where they are submitted.

The list of documents required for state registration is given in Art. 22.1 of the Law on State Registration.

As a general rule, if the applicant is an adult citizen of the Russian Federation, the following must be submitted:

• application for state registration signed by the applicant. The application form (P21001) is given in Appendix No. 18 to Decree of the Government of the Russian Federation of June 19, 2002 No. 439;
• a copy of the passport or other main document of an individual registered as an individual entrepreneur;
• a copy of the birth certificate of an individual registered as an individual entrepreneur, or a copy of another document confirming the date and place of birth of the specified person in accordance with the Russian Federation (if the submitted copy of the identity document of an individual registered as an individual entrepreneur is not contains information about the date and place of birth of the specified person);
• an original or a copy of a document confirming, in accordance with the procedure established by the legislation of the Russian Federation, the address of the place of residence of an individual registered as an individual entrepreneur in the Russian Federation (if the submitted copy of the identity document of an individual registered as an individual entrepreneur does not contain information about such address);
• document confirming payment of state duty. The state duty is paid in the amount of 400 rubles. (Clause 8, Clause 1, Article 333.33).

In the event that an individual is a minor, a foreign citizen or a stateless person, additional documents specified in paragraph 1 of Art. 22.1 of the Law on State Registration.

The accuracy of the provided copy of the document must be notarized, except in the case where the applicant submits it to the registration authority directly and simultaneously submits the corresponding document in the original to confirm the accuracy of such a copy (Clause 2 of Article 22.1 of the Law on State Registration).

In receiving documents to the applicant in accordance with paragraph 3 of Art. 9, a receipt is issued indicating the list and date of their receipt by the registering authority. A receipt is issued on the day of submission of documents if the documents are submitted directly by the applicant. When sending documents by mail, a receipt is sent within the business day following the day the documents are received by the registering authority, to the postal address specified by the applicant with receipt of receipt.

The deadline for state registration is established by clause 1 of Art. 8 of the Law on State Registration and is five working days from the date of submission of documents to the registration authority. The registering authority, no later than one working day from the date of state registration, issues (sends) to the applicant a certificate of state registration of an individual as an individual entrepreneur (clause 3 of Article 11 of the Law on State Registration).

In addition, the registering authority, within no more than five working days from the date of state registration of an individual entrepreneur, submits information about him to the territorial bodies of the Pension Fund of the Russian Federation, regional branches of the Social Insurance Fund of the Russian Federation, territorial funds of compulsory medical insurance and territorial bodies of the Federal State Statistics Service (p 3.1 Article 11, paragraph 23 of the Rules for maintaining the Unified State Register of Individual Entrepreneurs and providing the information contained therein, approved by Decree of the Government of the Russian Federation of October 16, 2003 N 630).

Thus, an individual entrepreneur does not need to independently register with these funds and statistical authorities. Registration is carried out by state funds and statistical authorities based on information provided by the tax authority. Documents confirming registration are issued to the individual entrepreneur directly or sent to him by mail.

For the purpose of tax control, individuals, in accordance with Art. 83, are subject to registration with the tax authorities at the place of residence. Registration of individual entrepreneurs at the place of residence with the tax authority is carried out regardless of the presence of circumstances with which the Tax Code of the Russian Federation associates the emergence of an obligation to pay a particular tax or fee. Registration of individual entrepreneurs for tax registration at their place of residence is carried out by tax authorities on the basis of information contained in the Unified State Register of Individual Entrepreneurs (clause 4 of the Rules for maintaining the Unified State Register of Taxpayers, approved by Decree of the Government of the Russian Federation of February 26, 2004 N 110).

The tax authority at the place of residence of an individual registered as an individual entrepreneur is obliged to register him with the assignment of a taxpayer identification number (TIN) (using the previously assigned TIN), enter information into the Unified State Register of Taxpayers no later than five working days from the date submit documents for state registration of an individual as an individual entrepreneur and issue (send by mail) a certificate of registration of an individual with the tax authority at the place of residence in the territory of the Russian Federation and a notice of registration of an individual with the tax authority at the place of residence simultaneously with certificate of state registration of an individual as an individual entrepreneur.

If an individual registered as an individual entrepreneur was previously issued a certificate of registration with the tax authority, simultaneously with the certificate of state registration of the individual as an individual entrepreneur, he is issued (sent by mail) only a notice of registration of the individual persons in the tax authority at the place of residence (clause 5 of the Rules for maintaining the Unified State Register of Taxpayers, clause 2.2.2 of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number when registering, deregistering legal entities and individuals, approved by order of the Ministry of Taxes of the Russian Federation dated March 3, 2004 N BG-3-09/178, order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@ "On approval of document forms used for registration and deregistration accounting of Russian organizations and individuals").

Experts from the Legal Consulting Service GARANT
Efimova Olga and Barseghyan Artem

Every person sets goals for himself. To achieve them, some start doing business. The Russian Federation supports such initiatives.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Suitable conditions have been created for the convenient and rapid formation of new units in the business world. One of them is state registration of individual entrepreneurs.

Basic moments

The procedure for registering an individual entrepreneur, although simple, requires utmost attention to every step. One mistake can lead to you having to run around with paperwork again.

Important to remember:

1. Registration of a future individual entrepreneur is carried out only at the place of permanent registration.
2. In 2011, there was no longer any need to certify documents at a notary office.
3. An entrepreneur does not need to create a charter.

What it is

It is indicated in the application for registration of individual entrepreneurs. The size of the tariff in the Social Insurance Fund and membership in preferential categories is determined according to the KVED.

Decide on the tax regime

An entrepreneur can choose the following taxation systems:

• OSNO;
• UTII.

But it is very difficult for someone who is new to this matter. Therefore, the best option is to choose a method in advance and indicate it in the application. You can change the mode once a year from a new reporting period.

Additionally, the individual entrepreneur makes contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. They are not related to making a profit.

Even if physical the person is registered, but does not carry out activities; deductions are made to these funds. The regimes allow you to pay compulsory tax, reduced by the amount of insurance premiums.

Exempt from payment:

• military personnel;
• persons caring for a child under one and a half years old;
• people who are over 80 years old or disabled.

To suspend the calculation of insurance premiums, you should visit the Pension Fund office at your place of residence.

Name of individual entrepreneur

Only a legal entity can have a beautiful name in official documents. Citizens can only use their full name. However, it is possible to register a trademark. A commercial designation does not require official registration.

Registration area

The actual address of the individual’s place of residence (indicated in the passport). If there is no corresponding mark, you must obtain temporary registration.

Prepare application P21001

It is allowed to use one of the following types of filling:

• by hand;
• on the computer;
• use of special software.

It's easy to make mistakes when filling out with a pen. Inaccuracies, blots, or omissions lead to refusal of registration. How to fill out the document correctly will be described below.

Sign the documentation

When submitting documents electronically, there is no need to sign on paper.

If the documents are brought personally by the applicant to the appropriate institution, then it is necessary to sign the application and present a passport. The full name is entered on the last page with a black pen.

Pay the state fee

It’s important to fill out everything carefully, because if you make a mistake, your money will be lost. non-refundable.

Check documents and submit for registration

Before taking the papers to the regulatory authority, you need to carefully double-check everything again - availability and completion. The Federal Tax Service employee must sign the application.

He is obliged to issue a receipt containing a list of submitted documents. It must bear the signature of the responsible person, a stamp and the date when you need to come for an answer.

Where to go

If the main type of activity is passenger or freight transportation, retail distribution trade, advertising on a vehicle, a separate application is submitted at the individual entrepreneur’s place of residence.

In connection with the development of self-service on the Internet, it has become possible for residents of the Moscow region to use online registration.

On the service you can fill out, submit an application, and pay the state fee. To obtain completed documents, you need to visit your local registration authority.

If the UTII taxation system is chosen, then registration is additionally required at the tax office at the place of business activity.

What documents are needed

Taking into account the requirements, to register as an entrepreneur you must prepare:

1. Application on Form 21001 in one copy. If the applicant submits it through an authorized representative, the signature is certified by a notary.
2. Receipt for payment of state duty. One copy. It must indicate the purpose of the payment - for state registration of individual entrepreneurs. The details to fill out will be provided by the local registration authority. You can also learn about them by visiting the tax service website.
3. A copy of the required passport pages. In Moscow, you must provide a photocopy of the first spread and the registration page on one sheet of paper. Sold in one copy. When sent by mail, need to be stapled together. When submitting documents in person, the original must be presented.
4. Original and copy of TIN certificate of an individual.
5. If the applicant has decided on the taxation system in advance, an application to switch to it is submitted. For the simplified tax system, fill out the form. Submitted in two copies along with other documents or within the next thirty days.
6. Certificate of no criminal record. Necessary for carrying out activities included in the list.

According to, regulatory authorities do not have the right to require additional documents.

Application form

Requirements for filling out documents submitted for registration of an individual as an individual entrepreneur are approved.

Some of them:

1. It is advisable to provide documentation on paper or electronically.
2. Use a black or blue ballpoint pen to fill in capital letters or use a computer.
3. Place a dash wherever data is not entered.
4. If sent by mail, the envelope is marked “Registration.”
5. More than two sheets are stapled in order.

Statements are written on the title page, which will then be indicated in the Unified State Register of Individual Entrepreneurs. The individual identification number is entered in the “Entrepreneur Data” column.

Column “Address in the Russian Federation”:

Column "Type of document". If filled out from a passport, enter “21”. Column "Passport details". The information must match the original document - the first two digits of the series, a space, the last two, a space, a number.

As you can see in the example - 33 44 123456. Column “Contact information”. Phone numbers and email are included that can easily be used to contact the applicant. The “phone” field should not have spaces, but should begin with “+7”.

Column "Code according to OKVED". The selected data is entered. The first line should contain a definition of the main type of activity. Additional ones are included below.

Each of them must contain at least four numbers. The next step when filling out the paper method is to print out the documentation. Next, fill it out by hand.

Sheet B, section 1. The applicant writes his full name in Russian. The signature at the bottom of the page is affixed to the official who receives the documents.

In this case, it is important to present the original passport. On the same sheet it is necessary to mark the indicated box:

Russians do not have to attach page 003 and fill out clause 1.2. The column “For official notes” remains empty and is not crossed out.

Depending on the address

Statements are entered into the state register by the registration authority at the place of actual residence, which is indicated in the passport.

Video: registration of an individual entrepreneur

If the citizen’s identity document does not contain a note about the registration of the owner, then the registration proceeds differently.

At the place of temporary registration

Citizens who do not have a permanent place of residence in Russia can also become individual entrepreneurs.

To do this, additional documents are submitted to the regulatory authority:

Registration with a temporary residence permit that is more than six months old is allowed. To obtain it, you must obtain a residence permit and a temporary residence permit.

By place of registration

Registration of an individual entrepreneur occurs only with permanent registration. This rule also applies to those who plan to conduct their business in another city and have a temporary residence permit there.

At the place of activity

Only persons who do not have a permanent residence permit are allowed to submit documents at their place of residence. There is no mandatory requirement to additionally register at the place of business activity.

Questions that arise

Does an individual entrepreneur have the right to register himself as an employee and make a corresponding entry in the work book? Theoretically yes. Then you will need to conclude and pay contributions to the funds.

This leads to unnecessary expenses and makes no sense. Is there any internship? The pension period is counted from the date indicated in the OGRNIP certificate until the closure of the activity.

Do they introduce themselves? There are no benefits provided. Reasons for refusal to register an individual entrepreneur:

• not all documents are presented;
• presence of errors, typos, incorrect data;
• documents were submitted to the wrong tax authority;
• there is already registration;
• criminal record;
• Less than a year has passed since the bankruptcy of the individual entrepreneur.

Can an individual entrepreneur's registration document become invalid? Yes. In the event of the death of the applicant. Also, if a document giving the right to temporary residence in the Russian Federation is cancelled.

What to do after opening

Three days from the date of submission of documents, the tax office issues the following documentation:

1. Certificate of state registration according to form P61001.
2. Notification of registration as a taxpayer.
3. Document on registration in the territorial body of the Pension Fund of the Russian Federation.

After receiving them, you should carefully double-check all the entered data. If errors are discovered, you must immediately notify the tax office.

Defects are corrected according to the dispute protocol quickly and free of charge. After successful data processing you must:

• get statistics code;
• make a seal;
• open a bank account;
• register employees if necessary;
• if an individual entrepreneur was registered as an employer, you need to register with the Pension Fund of Russia and the Social Insurance Fund;
• ensure maintenance of tax and accounting records.

Features of procedures for a foreign citizen

According to the Constitution, a citizen of another state can also become an individual entrepreneur. He will have the same duties and rights as Russian citizens.

He must have legal temporary registration. The documentation package will be as follows:

• passport of a foreign citizen;
• photocopy of all pages of the passport with records;
• a copy of the birth certificate;
• original with a copy of documentation that confirms the Russian address;
• a copy of a temporary residence permit or residence permit;
• receipt of payment of state duty;
• application in form P21001;
• You may need a certificate of no criminal record in your home country.

All documents must be translated into Russian and must be notarized. The application for the regulatory authority is not filled out on the basis of a passport. A residence permit is used. Additionally, data is entered into clause 1.2 of form P21001 (in Latin).