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How to open an IP on your own in the unemployed. How to open an IP: step by step instructions

If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the total cost estimate at the end of the article.

In fact, you have several options for your actions:

  • IP registration via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
  • Personally submit an application to the tax office.
  • Use the services of an online service or entrust this matter to lawyers.
  • Another option is to register an individual entrepreneur through the MFC in your area.

We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to that tax office, which is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances or, as they say, Lifehack:

  • When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
  • If you do not have a TIN, then you can first hand over to the tax Required documents to receive it, and to register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.

The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to get more profit from your business.

At the moment there are only 5 types tax systems used in Russia:

  • - a general system that is suitable for all types of activities, in fact the most difficult to maintain and burdened with the largest number of taxes.
  • - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However, this type of taxation has limitations.
  • - a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
  • - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
  • - agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only with next year.

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, it is used to describe it. OKVED codes, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an IP

The next step you will need to fill out an application form P21001, detailed instructions, disassembled on the example and the form can be downloaded from our website.

It is worth noting an important detail when applying:

  • If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
  • If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

  • Pay a receipt at Sberbank or any other credit institution that makes this payment.
  • Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (STS) is carried out according to the relevant application:

  • It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
  • The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
  • The transition to the ESHN is carried out by. You can only do this once a year.
  • must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an IP:

  1. Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
  2. Copy of all pages of the passport.
  3. Receipt of paid state duty (800 rubles).
  4. When switching to a simplified application, a corresponding application is attached.
  5. A copy of the TIN, if this number is not available, then it will be automatically assigned.

In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require it, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

  1. - proof that you are an individual entrepreneur.
  2. Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
  3. Notification that you as an individual persons are registered with the tax authorities.
  4. Statistics codes from Rosstat, further required in the work.
  5. Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

If you are going to carry out activities on your own, without involving employees, then you can skip this point, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss established by law deadline, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Using a cash register (abbreviated as KKM or KKT):

  • When providing services to the population (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of cash registers. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
  • When working on a patent or UTII application KKM is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
  • Notaries and lawyers are allowed to work without the use of cash registers.
  • Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .

Checking account

IP accounting management

Finally, you will need to decide on the . After all, you can personally conduct, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses for registration of IP

Name Sum Note
State duty 800 rub. Necessarily
Registration of current account 0-2000 rub. Not required, but in most cases registration is free.
Making a seal 650-1200 rub. Not necessary. The price depends mainly on the printing equipment
Services of lawyers for opening an entrepreneur 1000-5000 rub. If you decide to resort to the help of lawyers, and not to do everything yourself
Notarial services 1000 rub. Certification of an application for registration of an entrepreneur, if submitted through a representative
Total From 800 to 8200 rubles. Depending on your actions

Possible reasons for denial of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

  • The presence of typos in the documents and the provision of incorrect data.
  • Not all of the required documents were provided.
  • The documents were submitted to the wrong tax authority.
  • An individual has been banned from entrepreneurial activity and it hasn't expired yet.
  • Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

Many are wondering how to open a sole proprietorship in 2016: step-by-step instructions in our article will help you understand this topic.

The first thing to do is find out who "individual entrepreneur". An entrepreneur on a private (individual) basis is a natural person who is registered in accordance with all legislative norms and is engaged in entrepreneurial activities, without having a foundation from another legal entity. An individual entrepreneur is also a taxpayer, sending tax contributions to Pension Fund RF.

Opening an IP in 2016 step by step

The first question, as a rule, arising from "newcomers" in this field, sounds something like this: Is it worth registering an IP?

We answer that it is necessary to do this. Every entrepreneur must go through registration, although this procedure is usually not the most pleasant for novice company owners. It is accompanied, as a rule, by bureaucratic delays, all kinds of contributions and the loss of nerve cells that are dear to us.

However, if you do not register your individual entrepreneur officially, you will be forced to conduct your activities "underground". In this case, large contracts and conversations with other organizations, unfortunately, will have to be forgotten. Among other things, without registering an individual entrepreneur, you will not even be able to simply open a current account in any of the banks. For other companies, this may cause a lot of suspicion, so they most likely will not want to do business with you: to unauthorized entrepreneurs usually no trust in this environment.

So, here we unequivocally come to the conclusion that registering an IP on initial stage is a must. This will become first step to the opening of your company.

Choosing a taxation system

The amount of the state duty, which an individual entrepreneur is obliged to pay, is determined depending on what tax system he chooses for himself. This system is formed, in turn, based on the type of activity of the company and the amount of its estimated income.

Types of taxation systems:

  • OSNO - general system of taxation;
  • STS - simplified taxation system or "simplified";
  • UST - single agricultural tax.

There is also such a thing as UTII- a single tax on imputed income.

Taxes that a sole trader may pay:

  • Fixed IP fee. Paid if the company does not have wage-earners. In 2016, the amount of this fee is 22261.38. This figure is relevant for individual entrepreneurs working on a simplified basis, as well as if the entrepreneur's profit does not exceed 300 thousand rubles a year. If the income is above 300 thousand, then the entrepreneur is forced to pay + 1% to the amount of the difference from his income and the established 300 thousand rubles;
  • Established payments for citizens working for hire ( 13% of salary employee);
  • Additional tax deductions depending on the type of activity carried out by the company;
  • Taxes imposed depending on the choice of one or another tax systems.

When choosing a taxation system, it is very important to indicate the correct OKVED code (all-Russian classifier species economic activity) corresponding to your direction. It is not necessary to indicate only one code if you are trying to cover, for example, two or more activities at the same time. First you need to decide on the main code of your activity, and then specify additional ones (if any).

General system of taxation

BASIC is the most inaccessible taxation system for her understanding, and she is also quite difficult financially.

BASIC involves payment following taxes individual entrepreneur:

  • personal income tax, which is equal to 13% ( given value Valid only for resident entrepreneurs Russian Federation);
  • Value added tax at the rates of 0%, 10%, 18%;
  • Property tax of individuals, up to 2%.

Let's look at the cases in which your taxation system will act according to the rules of the OSNO:

  • The individual entrepreneur is a VAT payer;
  • An individual entrepreneur does not meet the criteria allowing him to switch to a simplified taxation system;
  • The individual entrepreneur is not aware of the existence of "simplified" and other taxation systems, or he did not apply for the transition to the simplified tax system;
  • An individual entrepreneur is not included in the category of persons who can count on certain benefits for income taxation.

Simplified taxation system

Tax rates under the simplified tax system are significantly lower than in other systems. Moreover, the entrepreneur not required to pay VAT.

Tax rates under the simplified system directly object dependent chosen by the entrepreneur for subsequent taxation. What can act as such an object? Let's say it can be the income of the owner of the IP. In this case, he will need to pay 6% of his profits to the Pension Fund of the Russian Federation. In this case, there can be no question of any reduction in the interest rate.

Payouts are calculated in direct ratio. That is, 6% of income for this particular quarter is considered for one quarter; for half a year, 6% of the profit received for the given half year is calculated, etc.

Among other things, the entrepreneur has the right to choose a formal object called income minus expenses. The rate with this choice will be already 15%. In order to correctly calculate this type of tax, you should take income reduced by the amount of expenses. In this case, there are reduced rates that are set for certain categories of citizens. Regional legislation has the right to set the interest rate, so it varies from 5% to 15%.

The procedure for switching to "simplified":

  • Transition to USN along with registration as an individual entrepreneur. The application must be submitted along with the full package of required documentation. If this was not done at the same time, then an additional 30 days are allocated to the citizen for reflection and follow-up actions;
  • Transition to USN from a different tax regime. To make this transition is mono only for the next calendar year. In this case, the tax service must be notified before December 31 of the current year. Thus, if you did not apply for the simplified tax system immediately or within 30 days, then you will be able to pay taxes under the simplified regime only next year.

Payment of state duty and required documents

Before submitting a package of documents to the tax service, you must first pay the state duty for opening your own individual entrepreneur. This operation is carried out in any popular bank. In 2016, the amount of the state fee is 800 rubles. We advise you not to throw away the payment receipt immediately after leaving the bank, as it will be useful to you at the stage of submitting documents to the tax service.

Documents required to apply for a sole proprietorship:

  • Identification document (passport);
  • Stitched photocopy of all pages of the passport;
  • TIN and its copy. If you do not own this document, then obviously contact the tax service for its registration. The certificate will be ready in one or two weeks;
  • Receipt of payment;
  • Application for registration of IP in the form P21001;
  • An application for the application of a simplified taxation system in the form No. 26.2-1, written in two copies (if necessary).

When you submit a complete package of documents to the tax office, they will give you receipt. With it, you will need to return already for ready-made documents at the appointed time.

Documents received after registration

IP registration period - five business days. Indeed, it often happens that set time documents are still not ready - the signature of one or more officials. In this situation, you should only be patient and wait for the final completion of registration.

When registration is finally completed, you will be given the following package of documents:

  • Certificate of registration with the tax authority;
  • OGRNIP - certificate of your registration as an individual entrepreneur on a state basis;
  • Certificate of registration with the Pension Fund as an individual entrepreneur (at the place of current registration);
  • EGRIP - an extract from the unified state register of individual entrepreneurs;
  • Notification of the assignment of Rosstat statistics codes to you.

What is the price of registering an IP in 2016?

Let's find out what is the approximate cost of opening an IP.

Of course, if you are doing this business on your own, then you will only have to pay a state duty, which is 800 rubles. Add to this amount about another 200-300 rubles, which you can spend on printing and photocopies of various papers. However, some resort to the help of third parties to open an IP in order to save themselves from paperwork. Let's see how much they can cost "intermediary" services in this case:

  • Preparation of all documents will cost from 500 to 2000 thousand rubles;
  • If you want to entrust absolutely all the work of registering an individual entrepreneur to specialists, you will have to pay from your pockets from 3,000 to 5,000 rubles.

If your business activity involves own print, then its manufacture will be an additional 300-500 rubles. You will need to spend a couple of thousand more to open a current account (the exact cost depends on the bank and tariffs).

What to do after opening an IP?

After registration is completed, you will receive letter from PFRF, containing the accrual system and the calculation of all your future taxes. In addition, the letter will contain a reminder for entrepreneurs about the timing of payments.

It should be noted here that after the official opening of the IP, no more services notification is not required.

As a rule, individual entrepreneurs create in the bank open current account for the further conduct of their economic activities. Previously, after its opening, it was required to notify the Pension Fund of this within five working days. Now this procedure is not necessary to perform, since the Pension Fund will be automatically notified about the opening of your bank account.

An important point in doing business is owner's personal stamp, although in most cases it is not required. The legislation provides for the mandatory presence of a seal only for entrepreneurs working on UTII and not using cash registers. In addition, printing is necessary for those individual entrepreneurs whose activities are related to direct cooperation with other companies.

The need for CCP

Quite a few entrepreneurs are wondering if they will need cash register equipment after IP registration.

The procedure and rules for the use of this technique in the work of IP are established Federal law. Officially, the entrepreneur is obliged to apply in his activities cash register only if he is engaged in trade, and also provides services not for cash, but by bank transfer.

In the event that payment is made in cash, then there is no need for a cash register. However, it must be borne in mind that then the entrepreneur is obliged to issue strict reporting forms.

No cash register required if you are doing:

  • Sale of securities;
  • Sale of travel tickets and coupons for travel in public transport;
  • The sale of newspaper products and related products (only if half of the total turnover is accounted for by magazines and newspapers). Accounting for the amount received is calculated separately;
  • Sale of food and non-food products from carts, trays, baskets (in small volumes);
  • Implementation of religious paraphernalia;
  • Sale of lottery tickets;
  • Sale of postage stamps;
  • Trade in tea and coffee products on trains;
  • Trade in ice cream, as well as soft drinks in kiosks;
  • Acceptance of recycled raw materials from other citizens (with the exception of scrap metal);
  • Trade vegetable oil, vegetables, fruits, fish;
  • Trade from tanks (milk, beer, kvass);
  • Providing food for children in educational institutions;
  • Sale of postage stamps;
  • Trade in markets, exhibition complexes (this category does not include closed stores, kiosks, car shops, pavilions).

Is it possible to refuse registration of IP and why?

It also happens that you may be denied registration of an IP. This can happen for various reasons. let's consider most common cases, due to which the tax inspectorate often refuses the application for registration of an individual entrepreneur:

  • Applicant submits incorrect documents;
  • The applicant submits documents to the wrong authorities (this is quite rare);
  • There are typos or errors in the application, incorrect data are indicated;
  • The documentation has not been submitted in full;
  • The applicant has been declared bankrupt and less than one year has passed since the establishment of this status;
  • The applicant has a sentence prohibiting him from doing business.

Of course, you can open an IP and on one's own. In fact, it is not so difficult as it seems at first glance.

It goes without saying that processing documents and registering a form through third parties is much easier and faster. However, in self-registration IP also exists. many pluses: You will gain invaluable experience, get acquainted with various subtleties and controversial points of the whole process, understand to whom and for what you give your money, find out what you must be responsible for, etc. In addition, you will not need to overpay for the work of intermediaries, and you can then safely invest the saved money in the development of your own entrepreneurial business.

Output

So now you know how to open a sole proprietorship in 2016: the step-by-step instructions presented in our article will allow you to do this without special efforts. Having carefully studied the material, you will not only learn about the types of taxation systems, the procedure for registering an individual entrepreneur and the required documents, but also decide whether you should do this business on your own or the best option specialists will be involved. The main thing is to be persistent and active, and then soon you will be able to engage in entrepreneurial activities on all legal grounds.

  • 3. Step-by-step instruction LLC registration
    • Documents for registration of LLC
  • 4. How to open an LLC on your own - 10 steps
    • Stage 1. Familiarization with the conceptual laws governing the activities of the LLC
    • Stage 2. Definition of activities
    • Stage 3. Assigning the name of the LLC
    • Stage 4. Determining the number of founders
    • Stage 5. Formation of the authorized capital
    • Stage 6. Selection of a legal address for the Company
    • Stage 7. Filling out and registration of documents
    • Stage 8. Receipt of documents
    • Stage 9. Print order
    • Stage 10. Opening a current account
  • 5. Choosing a taxation system
  • 6. Actions after opening an LLC: 10 first tasks
  • 7. Liquidation of LLC - step by step instructions
    • Official liquidation of LLC
    • Alternative liquidation
  • 8. Terms and price of LLC liquidation
  • 9. How to close an LLC - 8 steps to liquidation
    • Step No. 1. Making a decision and appointing a liquidator
    • Step number 2. Notification of the tax office
    • Step number 3. Publication in the media of the decision to close the company
    • Step No. 4. Notification of creditors about the closure of the company
    • Step #5: Create a liquidation balance sheet
    • Step number 6. Collecting a package of documents
    • Step number 7. Submission of documents for the liquidation of an LLC
    • Step number 8. Final. Obtaining deregistration documents
  • 10. Conclusion

Hello, readers of our site GdeIkakazarabotat.ru! In this article, you will learn a lot useful information how to register an LLC in 2019, what innovations have appeared in the last two years. The article will also be of interest to existing entrepreneurs who plan to reorganize or liquidate their LLC.

In the article you will find a list of required documents and step-by-step instructions for registering and terminating a legal entity. After all, you want to simplify the task of starting your own business and freely navigate the new conditions of 2019? Good luck!

So, the questions that we will consider in this article:

  • Features of a legal entity in the form of LLC;
  • How to register an LLC yourself - step-by-step instructions in 10 steps;
  • Liquidation of an LLC in 2019-2020 - step by step instructions in 8 steps;
  • What documents will be needed to liquidate an LLC, types of liquidation, etc.

LLC registration step by step instructions in 2019- what to do and what documents will be needed read more

1. What is an LLC and what is its main advantage?

Limited Liability Company (denoted by the abbreviation LLC) is a commercial organization created (established) by one person or a group of persons and distinguished by the division of the authorized capital into shares in accordance with the investments of its creators (founders).

Such a commercial organization operates on the basis of its main document - the Charter. It contains information about the full and abbreviated name of the LLC, its legal, actual and postal addresses. Information about the founders, the amount of the authorized capital and how its shares are distributed among the participants are also described in the Charter.

This document also provides for such subtleties: what to do if one of the founders leaves the Company? Can the Society do without a press? What rights do the participants of a legal entity have and what responsibilities do they have?

The founders of an LLC are not responsible full responsibility for the obligations of the organization. The risks of loss associated with the activities of a legal entity are limited only by the size of the share of each member of the Company. The main advantage of such an organizational and legal form is the minimization of risks and responsibility of their owners (founders).

2. Features of activity: for whom is an LLC suitable?

Before you finally decide to create a Limited Liability Company, you need to properly understand the features of its activities:

  1. This company can have both several co-founders, and one - the only founder. Both individuals and legal entities have the right to create an LLC, however sole member A company cannot be a legal entity.
  2. Each member of this organization is liable for its obligations solely in the amount of the share contributed by him in authorized capital.
  3. The main goal of LLC as commercial organization- making profit. All other types of his economic activity are tools for multiplying income.
  4. Charter- this, as mentioned above, is the key document of the LLC. It is he who is required by the tax service when registering a legal entity.
  5. An LLC (or a share in it) can be bought or sold. market value in the event of a sale, a professional business valuation expert is appointed. And in order to acquire an LLC, it is enough to buy it (a share in it) from the former founders.
  6. Unlike individuals belonging to the category individual entrepreneurs(IP), LLC has its own name and there are no restrictions on commercial activities.
  7. At the same time, LLCs have more taxes, and the amount of fines that the company is forced to pay is an order of magnitude higher than that of individual entrepreneurs. Yes, and accounting reporting is obliged to maintain an LLC and is characterized by a greater degree of complexity.

When is the best time to open an LLC?

Although such organizational form business is more “heavyweight” than an individual entrepreneur; it has a number of additional options that private entrepreneurs are deprived of. Let us analyze in more detail in which cases it is better to register an LLC:

  1. If there is a desire to take part in tenders or engage in public procurement: IP in this field of activity is much less likely. (Read also - " »)
  2. If there is an intention to produce and sell alcoholic beverages, engage in securities, banking, security and other other activities that are prohibited by law for individual entrepreneurs.
  3. If there is a need for lending for large amounts, it is easier for banks to interact with LLCs, and they also provide legal entities with a wider range of forms of financing. An LLC is more likely to attract investment.
  4. There is a desire to improve its image and weight in the eyes of customers and partners: traditionally, LLC is considered a representative, full-fledged organization with its own name. The latter gives you a chance to create your own brand - and this is a great thing. It is also easier for a legal entity to work with counterparties (negotiate installments and deferred payments, enforce their payment terms, etc.) than for an individual entrepreneur.
  5. Unwillingness to take big risks, to answer for obligations with personal property. This is a clear argument in favor of the LLC - in the event of a debt, the personal property of the participants will remain inviolable. Creditors will divide among themselves only the authorized capital, the minimum amount of which is total10 000 rub. Meanwhile, real estate, cash savings, personal transport, and goods can be recovered from the indebted individual entrepreneur in court.

And such risks as large fines can be completely avoided with careful and competent business management.

You should not be afraid of taxes either, because special regimes are also available for LLC. Switching to them will help optimize and reduce the tax burden.

As for the mandatory maintenance of accounting documents, you can get rid of this headache by outsourcing the activity.

How to open an LLC on your own in 2019 step by step instructions+ required documents

Stage 8. Documents receiving

If the state registrar in the tax service checked and accepted your documents for signature, then before opening an LLConly 3 days. You will be returned one copy of the Charter with a registration mark, the Unified State Register of Legal Entities and a certificate of registration with the tax authority with the TIN assigned once and for all.

Attention! Innovation:From 01/01/2017, the forms of certificates of PSRN have been cancelled. Instead, the IFTS issues the Unified State Register of Legal Entities.

When receiving it, carefully check all the information recorded in it. Distorting data is fraught with considerable trouble later. If, during a rigorous check, you did not find any inaccuracies, you can congratulate yourself: from now on you are a full-fledged owner of the company! Only two stages separate you from the start of official activities.

Stage 9. Print order

This stage is a voluntary step towards securing the official status of your society. To order a seal, you will need constituent documents (OGRN, TIN certificate). You can make it in any company specializing in this profile.

Attention! Innovation:From 07.04.2015, limited liability companies are NOT required to have a seal. The Articles of Association of the Company must contain information on the use or non-use of the seal.

However, the print is more solid. Is not it? Here you have to choose from the proposed catalog one of the design versions of the print design that you like. Immediately take care of purchasing ink for her.

It may take from a couple of hours to one or two days to make a seal. If you provided for the presence of a seal in the Charter of your organization, then from now on you will need it when making transactions, signing contracts. In other words, you will seal all written actions performed on behalf of your Society.

Stage 10. Opening a current account

Bank account - the most important props of LLC. All funds transferred to the company will be received on it and carried out non-cash payments with contractors. You can open an account at any bank. You should compare and study the rates of several banks.

In various financial institutions, the conditions for servicing an account vary significantly. Some banks set subscription fee, others take money only for the operation, and still others introduce a commission fee. You should compare all these nuances and choose the most acceptable conditions for you.

In addition, do not be too lazy to ask about the reliability rating of the bank you have chosen. You surely know thatthe state does not insure cash legal entities placed in banks . In case you have financial institution if the license is revoked or it is declared bankrupt, your LLC will have nothing left to do but be included in the register of creditors with your demand for a refund.

It's important to know! Deposits and other funds of an LLC placed on settlement accounts are not subject to compulsory state insurance.

By the way, you have the right to open not one, but several current accounts in banks chosen at your discretion. An LLC can also have accounts in foreign banks - this is not prohibited by the legislation of the Russian Federation.

5. Choosing a taxation system

No one has the right to impose a tax system on you. Her choice is yours. There is a general regime and a special one. General is assigned to LLC by default, if it has not expressed a desire to switch to special mode.

OSN or the general taxation system obliges:

  1. Maintain comprehensive accounting and reporting.
  2. Regularly submit tax and accounting reports to the tax authority.
  3. Pay income tax at the rate of 20%
  4. Pay value added tax - VAT.
  5. If a legal entity has property, land, transport on its balance sheet, then it is obliged to pay the appropriate taxes on all assets.

Wherein tax reporting served for each type of tax. Most likely, such requirements can scare away small businesses and completely discourage the desire to organize something.

The state has long taken this into account and, in order to make life easier for entrepreneurs, introduced simplified regimes. In them, several types of taxes are combined into one, with a reduced rate.

The most popular special mode is USN. It can and should be applied to all start-up companies whose annual turnover less than 150 million rubles and a staff of no more than 100 people. Additional criteria for this system can be explored atwebsite of the Federal Tax Service of Russia.

On the simplified tax system, the organization itself can determine the base from which it will pay tax. So, if “Income” is chosen as the object of taxation, then the tax rate is from 1 to 6% (depending on the subject of the Russian Federation in which the company is registered).

The company has the right to choose the “Income minus Expenses” object and pay from 5 to 15% of the profit in the form of tax. The rate is determined by the municipal authorities of a particular region.

You can declare your desire to switch to the simplified tax system at the stage of registering an LLC. To do this, you will need to fill out (manually or on a computer) a notification of a certain form.

Good to know:You are allowed to consider the decision on the choice of taxation system within 30 days from the date of the creation of your organization. After that, the transition to “simplification” will become possible only from next year.

A similar regime, the right of which only manufacturers of agricultural products have, isESHN. To switch to ESHN, the organization must produce, and not purchase and process crop and livestock products.

An additional criterion for the application of the unified agricultural tax is the share of the sale of agricultural products. It should take in the total revenue of 70% or more.

Attention, innovation!From 01/01/2017, the state allowed the use of the UAT by companies engaged in servicing livestock and crop producers.

The simplest system of taxation is UTII. Within its framework, you don’t even need to calculate the tax yourself - the state has done it for you. It doesn't matter what income your company has received - you will pay 15% of the taxable base every quarter in the same way.

This base is the so-called “imputed income”, that is, the income that can theoretically be received from a particular type of activity.

The only thing that can affect the amount of tax is a set of physical indicators. Roughly speaking, they describe the scale of your business: the number of employees or the number of square meters. retail space.

Not all companies can choose this special regime, but only those that are engaged in activities that fall under UTII. For a list of these types of businesses, seehere.

It's important to know!If an LLC operates in several areas, some of which fall under UTII, and the other part - under other tax regimes, then it is obliged to keep separate tax records - calculation, payment and filing of a declaration.

The general good news for all special taxation systems is that taxes are subject to reduction by the amount of insurance premiums paid. This also includes payments to employees on sick leave.

Good to remember:After calculating the tax, do not forget to reduce it to 50% on the amount of insurance premiums and disability benefits paid in the current quarter!

Please note that fines and penalties for insurance payments are not taken into account.

Example. Oduvanchik LLC paid 57,867 rubles of insurance premiums in the third quarter of 2019, of which 867 rubles are penalties and fines.

The advance payment for 9 months under the simplified tax system for OOO Dandelion amounted to 166,000 rubles, then it can only reduce its tax by 57,000 rubles, since everything else is fines (867 rubles).

If the tax of this company were 50,000 rubles (less than the amount of insurance premiums paid), then in this case it has the right to cut its tax by only 50% - that is, by 25,000 rubles.

Read 5 more related articles:

Good to know:It is not necessary to provide a document confirming the transfer of information to the FIU. The departments themselves will exchange the necessary information in in electronic format.

Step #7 Submission of documents for the liquidation of LLC

The collected package of documents is submitted personally by the head liquidation commission, or by mail with a description of the attachment, or electronically viapersonal account of the taxpayer on the site Nalog.ru. In the latter case, an enhanced qualified electronic signature is required.

On the day of the transfer of documents, the last tax period for the LLC that has ceased to exist ends. This means that you need to calculate and pay tax, as well as file the last tax return.

Step #8 Final. Obtaining deregistration documents

Within 5 working days, the tax authority checks the submitted documents and, if everything is in order, registers the liquidation of the LLC.

There are cases in which the tax authorities may refuse this final procedure. In this case, the Company will receive a document in which the reason for the refusal will be substantiated. Their exhaustive list is approved by law.Official reasons for refusalyou can see for yourself to avoid annoying blunders.

On the 6th day, you can pick up documents on the completion of the closing process:

    • Record sheet of the Unified State Register of Legal Entities;
    • Notice of deregistration with the tax authority of your LLC.

Only after that you can be calm and congratulate yourself on the successfully completed, difficult procedure for liquidating an LLC.

If you have any questions about opening an LLC, watch the video

10. Conclusion

Dear readers, in this article we have described in detail the liquidation and registration procedure, given complete information on how to open an LLC on your own in 2019-2020 + step-by-step instructions on how to close an LLC.

Changes in the registration or closure of an LLC from year to year are minimal.(The size of the state duty may change, additional information may be added, but these changes are not significant and you can always find out the most relevant and up-to-date information on the official resources of state services, as well as in branches tax service, FSS and PFR)

Registering an individual entrepreneur- a fairly simple matter. So simple that if you register an IP yourself once, you will be surprised that law firms for such a trifling service they charge from 2,000 to 5,000 rubles, not counting the state duty. Below step-by-step instructions for opening an IP.

Registration as an individual entrepreneur will cost you 800 rubles - this is the cost of the state duty. Ordering a print and opening a bank account is optional, but if you need it, you will have to spend another 350 to 3000 rubles. Thus, it turns out:

WHAT WE PAY FOR

PRICE

TOTAL
Payment of state duty800 rublesThe minimum is 800 rubles, the average value when opening a bank account and having a seal is 2,300 rubles.
Opening a current account

(not necessary)

Up to 2000 rubles. Some banks provide this service free of charge.
Making a seal

(not necessary)

From 350 to 1000 rubles. 350 rub. - the simplest. Automatic printing - at least 600 rubles.

If you use the paid services of registrar companies, in addition to the above amounts, add an average of 2,000 to 5,000 rubles.

IP registration for free is only possible if you are registered with the employment center as unemployed. But to save nerves and time, of course, the paid option is preferable.

An individual entrepreneur is opened at the place of residence (at the address of registration indicated in the passport). However, it is possible to register an individual entrepreneur at the place of residence (at the address of temporary registration), but only on condition that you do not have a permanent residence permit in your passport.

Registration of IP without TIN. If you do not have a TIN, then it will be automatically assigned to you when you open an IP. When you receive registration documents, along with them you will be issued a TIN certificate.

STEP 1 - Choosing a taxation system

The tax regime should be chosen based on the type of activity that you will be engaged in. After analyzing the market for your niche, estimate the approximate income / expenses, calculate the amount of tax payable using the formula for each mode and choose the most profitable option.

1) General system of taxation.

This is the standard tax system. When registering an individual entrepreneur in the tax office, you automatically become an OSNO payer, and also if you lose the right to use any special tax regime (USN, ESHN, UTII, patent), you also automatically switch to OSNO.

OSNO is the most difficult tax regime in terms of the tax burden and the number of reports. In this mode, it is necessary to pay income tax, property tax and value added tax (VAT). There are basically only three reasons to be on this system:

You need to be a VAT payer

Your activity is subject to income tax benefits

The inability to be on the taxation system you need (for example, the number of employees is over 100 people or income for the year is more than 80 million rubles).

2) Simplified taxation system.

Beginning entrepreneurs prefer this particular taxation system. This is a rather favorable regime for paying tax and convenient in reporting. There are 2 types of USN to choose from:

1) income * rate 6%

In connection with the introduction of tax holidays, the tax rate can be reduced to 0%, it all depends on your type of activity and the region of the Russian Federation.

Another plus is that you can reduce the simplified tax system:

If there are employees, then no more than 50%, for the amount of insurance payments “for themselves” and for their employees.

taxes Single tax simplified tax system with the ability to choose the object of taxation: 1) income * rate 6%

2) (income minus expenses) * 15% rate
Reporting

2) Maintaining KUDiR (book of income and expenses)
The ability to reduce the STS tax, as well as the availability of benefits

2) No more than 50% of the amount of insurance premiums paid "for themselves" and for their employees.

3) Possibility to receive a reduced tax rate (up to 0%) if the activity falls under tax holidays.

3) Single tax on imputed income.

This tax regime is popular among entrepreneurs involved in retail, catering and the provision of household services.

The main advantage of UTII is that when calculating the tax, it is not the income actually received by you that is taken into account, but the potential income that you supposedly can receive from certain types activities.

Moreover, this established potential income depends on such physical indicators as, for example, the size of the sales area, the number of employees or vehicles.

Therefore, it turns out that if income grows on UTII, the amount of tax does not change. But also in case of losses, the amount of tax remains unchanged.

The tax rate is 15%. But from October 01, 2015, the regional authorities received the right to establish a reduced rate for UTII taxpayers ranging from 7.5 to 15%, depending on the type of activity (clause 2 of article 346.31 of the Tax Code of the Russian Federation)

You can reduce the UTII tax as follows:

If there are no employees - for all 100% of the insurance premiums paid "for themselves" to the Pension Fund of the Russian Federation.

If there are employees, then no more than 50% of the amount of insurance payments for employees. It is impossible to reduce the tax on the amount of insurance premiums “for oneself”.

taxes A single UTII tax with a tax rate of mainly 15%. But in some regions this rate can be in the range from 7.5 to 15%.
Reporting

2) Accounting for physical indicators in a free form (in practice, it is often ignored, because this moment is not regulated by law)
The ability to reduce the UTII tax, as well as the availability of benefits

1) For 100% of insurance premiums paid "for oneself" - in the absence of employees.

2) Not more than 50% of the amount of insurance premiums paid only for their employees.

3) Opportunity to receive a reduced tax rate (up to 7.5%) by decision of the regional authorities.

4) Single agricultural tax.

This is a special tax regime for producers of agricultural products (crop, agricultural and forestry, animal husbandry, incl. growing and growing fish).

It is important to note that we are talking about the production of agricultural products, therefore, those who carry out only its primary and subsequent processing are not entitled to apply the ESHN.

The tax rate is 6%. Formula: ESHN tax = (income - expenses) * 6%.

5) Patent taxation system.

This is a special tax regime in which a patent is acquired with a validity period of 1 to 12 months (optional), giving the right to carry out a certain type of activity.

The cost of a patent is the tax that is paid almost immediately after the transition to this tax regime, or in installments, depending on the duration of the patent. At the same time, the level of your income, as well as on UTII, does not matter: income is growing - the cost of a patent does not change, you work at a loss - you also pay a fixed price.

When calculating the cost of a patent, a tax rate of 6% is used, but due to the introduction of tax holidays, the rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.

There is also a discount for insurance premiums for employees in the PFR (20% instead of 30%), but not for all types of activities.

If you have chosen the USN or ESHN, it is recommended to submit a notification of the transition to one of these taxation systems at the same time as the documents for registering an individual entrepreneur. The deadline for submitting such an application is 30 days from the date of registration with the tax office. Otherwise, if you do not meet the specified deadline, then by default you will remain on the general taxation system.

STEP 2 - Selecting OKVED codes

Codes of your type of activity indicated in the application for registration. Nobody limits you in their number, it depends on the lines of business, so you should not be afraid to indicate something superfluous. But at the same time, it is better to proceed from what exactly you will be doing now and, possibly, in the future.

You can enter only one OKVED of the main type of activity, the rest are additional. Yet important point: codes must contain at least 4 digits (that is, OKVED type 52.2 will be incorrect).

STEP 3 - Filling out the application

In this section you can download application for registration of IP according to the P21001 form, and you will also find detailed step-by-step instructions for filling it out along with a sample. It is served at the place of your registration (according to the registration indicated in the passport).

An important point: the application is signed only in the presence of the tax inspector, if you submit documents in person. If a representative submits a power of attorney for you, then the signature on the application is put in the presence of a notary.

STEP 4 - Payment of the state duty

As already said, state duty for registration of IP costs 800 rubles. Take your passport, come to Sberbank and the cashier will do everything. Or you can make a payment on the website of the Federal Tax Service of Russia.

STEP 5 - Application for USN

At this step, you fill out an application for the transition to the taxation system that you have chosen. Why indicated USN? Because it is the most common choice of new entrepreneurs.

In your case, this can also be an application for a USHN or UTII and a patent (under certain conditions). But if you decide to work on the General Taxation System, then skip this step, because you automatically become a OSNO upon registration.

STEP 6 - Registration in the tax

At this step, all the necessary documents for registration of IP:

  • Statement of state registration individual as an individual entrepreneur (form P21001) - 1 copy. If you submit personally, then you do not need to flash it.
  • Passport (original and copy of all pages). Regarding flashing pages of copies or not: in some regions - yes, in some - optional. But in any case, the firmware is not a mistake.
  • A copy of the TIN (if available. If not, they will be issued upon registration).
  • Paid State Duty Receipt.
  • Application for the transition to the simplified tax system (if necessary) - 2 copies.

After delivery, you will be given a receipt for receiving documents, which will indicate the date and time when you will need to come and pick up papers confirming state registration as an individual entrepreneur.

STEP 7 - Registration in funds

This refers to the registration of an individual entrepreneur in the FSS as an employer. That is, if you are going to hire employees or have already hired, then this step is mandatory for you. Otherwise, skip it. As for registration with the FIU as an individual entrepreneur, the tax office will do this for you even if you hire employees.

But keep in mind that with the presence of employees, you are obligated to submit the relevant reports:

STEP 8, 9, 10 - Cash register, Printing, Checking account

These steps, like the previous one, are optional. It all depends on the type and scale of your business. Study these sections and decide for yourself what is necessary for you. But let's briefly go over the situations when it is allowed not to have a cash register:

1) If you are on UTII (retail or public catering), then the cash register can not be used until 07/01/2018, if other types of activities or a patent (PSN), then you have the right not to use the cash register until 07/01/2019. But at the same time, at the request of the buyer (client), instead of KKM check issue a document confirming the acceptance of cash for the relevant goods (sales receipt, receipt, form strict accountability).

2) If you, regardless of the type of taxation system, provide services to individuals (the population), then you can not use the cash register. But then, when making settlements with clients, it is necessary to issue strict reporting forms (SRF), which are issued to absolutely all clients paying for services (on the fact of each “purchase”). The list of services to the population is given in the OKUN classifier.

3) When carrying out certain types of activities on any taxation system, it is allowed not to have a cash register.

4) Lawyers and notaries also may not use KKM.

However, some conditions cease to be valid from 07/01/2018, and some from 07/01/2018, when everyone, regardless of the taxation system, will be required to apply CCP.

Printing and checking account. In most cases, this can be dispensed with.

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 the consent of their parents, and, in this case, they will need additional documents.

2. What documents are needed for registration of IP?

  • original passport (notarized copies of all pages of the passport if you are applying by mail or through a representative);
  • copies of all pages of the passport;
  • Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put 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. Р21001);
  • a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online);
  • a notarized power of attorney for a representative (if you submit documents through a representative);
  • For an applicant aged 14 to 18, 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 by the person registered as an individual entrepreneur;
    • a copy of the decision of the guardianship and guardianship authority or a copy of the court decision declaring a person registered as an individual entrepreneur as fully capable.
    "> additional documents     if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

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

  • online . Ready documents can be picked up at a selected business service center after 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 you apply.

3. Where can I submit documents?

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

  • 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 website of the Federal Tax Service;
  • online using a special service on the website of the Federal Tax Service. In this case, you will need a qualified;
  • by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict 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, Southwestern or Northeastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the center of public services "My Documents":

  • residents of the Basmanny district - in the center of public services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, house 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, house 2, shopping and entertainment complex "Afimall City";
  • residents of the SWAD - in the center of public services "My Documents" of district significance in the SWAD at the address: Novoyasenevsky Prospect, Building 1, shopping and entertainment center "Spektr";
  • residents of the North-East Administrative District - in the center of public services "My Documents" of urban significance at the address: Mira Avenue, house 119, building 71, pavilion of the All-Russian Exhibition Center No. 71.

4. When will the documents be ready?

The term for consideration of the application is 3 working days. You can find out if 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 website of the Federal Tax Service.

Completed documents can be obtained from e-mail, by paper letter by mail, as well as in inspection No. 46 (in person or through a representative) - depending on which method you indicated when applying.

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

5. How to restore a certificate of registration of IP?

From January 1, 2017, certificates of registration of individual entrepreneurs are not issued. The Unified State Register of Individual Entrepreneurs is maintained in electronic form. You can only get the USRIP record sheet:

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

Providing EGRIP information online is free. To obtain an EGRIP entry sheet on paper, you will need to pay a state duty, as well as submit the following documents:

  • identity document;
  • written request (drawn up in any form);
  • a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its 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 website of the Federal Tax Service;

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

If you have changed your surname, registration at the place of residence, 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 doing one type of economic activity and started doing another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change of information.

To make changes you will need:

  • an application for amendments to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. Р24001);
  • copies of documents on the basis of which changes will be made.

Documents can be submitted:

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