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Is it possible to open an IP in another city? Conducting activities of a sole proprietor in another region If a sole proprietor carries out activities in another region.

1.1. This document defines the policy of the Limited Liability Company "" (hereinafter referred to as the Company) regarding the processing of personal data.

1.2 This Policy has been developed in accordance with the current legislation of the Russian Federation on personal data.

1.3 This Policy applies to all processes for the collection, recording, systematization, accumulation, storage, clarification, extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data, carried out using automation tools and without the use of such funds.

1.4. The policy is strictly followed by the Company's employees.

Definitions

personal data- any information relating directly or indirectly to a specific or identifiable natural person (subject of personal data);

operator- a state body, a municipal body, a legal entity or an individual, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data;

processing of personal data- any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;

automated processing of personal data- processing of personal data using computer technology;

dissemination of personal data- actions aimed at disclosing personal data to an indefinite circle of persons;

provision of personal data- actions aimed at disclosing personal data to a certain person or a certain circle of persons;

blocking of personal data- temporary suspension of the processing of personal data (unless the processing is necessary to clarify personal data);

destruction of personal data- actions, as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which material carriers of personal data are destroyed;

depersonalization of personal data- actions, as a result of which it becomes impossible to determine the ownership of personal data by a specific subject of personal data without the use of additional information;

personal data information system- a set of personal data contained in databases and information technologies and technical means that ensure their processing.

Principles and conditions for the processing of personal data

3.1. The processing of personal data is carried out on the basis of the following principles:

1) The processing of personal data is carried out on a legal and fair basis;

2) The processing of personal data is limited to the achievement of specific, predetermined and legitimate purposes. It is not allowed to process personal data that is incompatible with the purposes of collecting personal data;

3) It is not allowed to combine databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;

4) Only those personal data that meet the purposes of their processing are subject to processing;

6) When processing personal data, the accuracy of personal data, their sufficiency, and, if necessary, their relevance in relation to the stated purposes of their processing, are ensured.

7) The storage of personal data is carried out in a form that allows you to determine the subject of personal data no longer than required by the purposes of processing personal data, if the period for storing personal data is not established by federal law, an agreement to which the subject of personal data is a party, beneficiary or guarantor. Processed personal data is subject to destruction or depersonalization upon achievement of the purposes of processing or in case of loss of the need to achieve these purposes, unless otherwise provided by federal law.

8) The Company in its activities proceeds from the fact that the subject of personal data provides accurate and reliable information during interaction with the Company and notifies the Company's representatives about changes in their personal data.

3.2. The company processes personal data only in the following cases:

processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
processing of personal data is carried out in connection with the participation of a person in constitutional, civil, administrative, criminal proceedings, proceedings in arbitration courts;
the processing of personal data is necessary for the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
the processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

3.4. The Company has the right to entrust the processing of personal data of citizens to third parties, on the basis of an agreement concluded with these persons.
Persons processing personal data on behalf of Start Law Company LLC undertake to comply with the principles and rules for the processing and protection of personal data provided for by Federal Law No. 152-FZ "On Personal Data". For each person, a list of actions (operations) with personal data that will be performed by a legal entity processing personal data, the purposes of processing, the obligation of such a person to maintain confidentiality and ensure the security of personal data during their processing, as well as requirements for the protection of processed personal data data.

3.5. If the Company entrusts the processing of personal data to another person, the Company shall be liable to the subject of personal data for the actions of the said person. The person who processes personal data on behalf of the Company is liable to the Company.

3.6. The Company does not make decisions on the basis of exclusively automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests.

3.7. The Company destroys or depersonalizes personal data upon reaching the purposes of processing or in case of loss of the need to achieve the purpose of processing.

Subjects of personal data

4.1. The company processes personal data of the following persons:

employees of the Company, as well as entities with whom contracts of a civil law nature have been concluded;
candidates to fill vacant positions in the Company;
clients of LLC Legal company "Start";
users of the website of LLC Legal Company "Start";

4.2. In some cases, the Company may also process personal data of representatives of the above personal data subjects authorized on the basis of a power of attorney.

Rights of personal data subjects

5.1. The subject of personal data whose data is processed by the Company has the right to:

5.1.1. Receive the following information from the Company within the terms provided by the Law:

confirmation of the fact of personal data processing by Start Legal Company LLC;
on the legal grounds and purposes of processing personal data;
on the methods used by the Company to process personal data;
the name and location of the Company;
about persons who have access to personal data or to whom personal data may be disclosed on the basis of an agreement with Start Law Company LLC or on the basis of federal law;
a list of processed personal data relating to the citizen from whom the request was received and the source of their receipt, unless a different procedure for providing such data is provided by federal law;
on the terms of processing personal data, including the terms of their storage;
on the procedure for the exercise by a citizen of the rights provided for by the Federal Law "On Personal Data" No. 152-FZ;
name and address of the person who processes personal data on behalf of the Company;
other information provided for by the Federal Law "On Personal Data" No. 152-FZ or other federal laws.

5.1.2. Require clarification of their personal data, their blocking or destruction if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.

5.1.3. Withdraw your consent to the processing of personal data.

5.1.4. Demand the elimination of illegal actions of the Company in relation to his personal data.

5.1.5. Appeal against the actions or inaction of the Company to the Federal Service for Supervision of Communications, Information Technology and Mass Communications or in court if a citizen believes that Start Law Company LLC is processing his personal data in violation of the requirements of Federal Law No. 152- Federal Law "On Personal Data" or otherwise violates his rights and freedoms.

5.1.6. To protect their rights and legitimate interests, including compensation for losses and / or compensation for moral damage in court.

Company Responsibilities

6.1. In accordance with the requirements of Federal Law No. 152-FZ “On Personal Data”, the Company is obliged to:

Provide the subject of personal data, at his request, with information regarding the processing of his personal data, or legally provide a reasoned refusal containing a reference to the provisions of the Federal Law.
At the request of the subject of personal data, clarify the processed personal data, block or delete if the personal data is incomplete, outdated, inaccurate, illegally obtained or not necessary for the stated purpose of processing.
Maintain a Register of Personal Data Subjects’ Applications, which should record the requests of personal data subjects for obtaining personal data, as well as the facts of providing personal data on these requests.
Notify the subject of personal data about the processing of personal data in the event that personal data was not received from the subject of personal data.

The following cases are an exception:

The subject of personal data is notified of the processing of his personal data by the relevant operator;

Personal data is obtained by the Company on the basis of federal law or in connection with the execution of an agreement to which the subject is a party or beneficiary or guarantor.

Personal data obtained from a public source;

Providing the subject of personal data with the information contained in the Notice on the processing of personal data violates the rights and legitimate interests of third parties.

6.2. If the purpose of processing personal data is achieved, the Company is obliged to immediately stop processing personal data and destroy the relevant personal data within a period not exceeding thirty days from the date of achieving the purpose of processing personal data, unless otherwise provided by the agreement, the party to which, the beneficiary or the guarantor of which is the subject personal data, another agreement between the Company and the subject of personal data, or if the Company is not entitled to process personal data without the consent of the subject of personal data on the grounds provided for by No. 152-FZ "On Personal Data" or other federal laws.

6.3. In the event that the subject of personal data withdraws consent to the processing of his personal data, the Company is obliged to stop processing personal data and destroy personal data within a period not exceeding thirty days from the date of receipt of the said withdrawal, unless otherwise provided by an agreement between the Company and the subject of personal data. The Company is obliged to notify the subject of personal data about the destruction of personal data.

6.4. In the event of a request from the subject to stop processing personal data in order to promote goods, works, services on the market, the Company is obliged to immediately stop processing personal data.

6.5. The Company is obliged to process personal data only with the consent in writing of the subject of personal data, in cases provided for by the Federal Law.

6.7. The Company is obliged to explain to the subject of personal data the legal consequences of the refusal to provide his personal data, if the provision of personal data is mandatory in accordance with the Federal Law.

6.8. Notify the personal data subject or his representative of all changes regarding the relevant personal data subject.

Information about the implemented measures for the protection of personal data

7.1. When processing personal data, the Company takes the necessary legal, organizational and technical measures to protect personal data from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of personal data, as well as from other illegal actions in relation to personal data.

7.2. Ensuring the security of personal data is achieved, in particular:

determination of threats to the security of personal data during their processing in information systems of personal data;
the application of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems necessary to meet the requirements for the protection of personal data, the implementation of which ensures the levels of personal data protection established by the Government of the Russian Federation;
the use of information security tools that have passed the conformity assessment procedure in the prescribed manner;
evaluating the effectiveness of the measures taken to ensure the security of personal data prior to the commissioning of the personal data information system;
taking into account machine carriers of personal data;
detecting facts of unauthorized access to personal data and taking measures;
recovery of personal data modified or destroyed due to unauthorized access to them;
establishing rules for access to personal data processed in the personal data information system, as well as ensuring the registration and accounting of all actions performed with personal data in the personal data information system;
control over the measures taken to ensure the security of personal data and the level of security of personal data information systems.
an assessment of the harm that may be caused to personal data subjects in the event of a violation of the legislation of the Russian Federation in the field of personal data, the ratio of the said harm and the measures taken to ensure the implementation of the legislation of the Russian Federation in the field of personal data.

Very often, aspiring entrepreneurs have a question, is it possible to open an IP not at the place of permanent registration? This often happens when citizens move to live in another subject of the Russian Federation, receive temporary registration there.

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

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In this situation, it seems inappropriate to return to the home sent point for registration.

Moreover, the future IP will carry out its activities at the current place of residence.

However, the law provides for a strict rule - it is possible only.

Legislation

The basic regulatory legal acts that establish the registration procedure, requirements for individual entrepreneurs and other conditions for the activity of an entrepreneur are the Civil Code of the Russian Federation and.

It is they, from the point of view of the law, who approve the process of acquiring the status of an individual entrepreneur. Compliance with all conditions is a guarantee of a trouble-free passage of the procedure.

If the applicant ignores certain requirements, then he is waiting.

The transfer of documents to an unauthorized Tax Service, that is, an inspection that is not located at the place of permanent registration, is the basis for a negative verdict.

Requirements

In order for an applicant to be registered as an individual entrepreneur, he must meet the following requirements:

be fully capable;
come of age;
not be in public service.

In addition, registration is required for registration. It can be permanent or. Without this, the IP registration procedure is not carried out.

This fact is due to the fact that the IP does not have a legal address. Unlike organizations, you can find a businessman only at the address where he permanently or temporarily resides.

This rule allows:

protect the interests of creditors;
ensure that state bodies conduct a full audit of the activities of all market entities.

Refusal to register will be received by applicants who are prohibited from engaging in entrepreneurial activities by a court decision that has entered into force.

Citizens of the Russian Federation are also entitled to register, and. The latter are required to submit documents confirming their legal stay within the borders of the Russian Federation.

Registration of IP in another region

Registration of an individual entrepreneur in another region is not performed if the applicant has a permanent registration (stamp in the passport). In the absence of such, you can apply for the creation of an IP if you have a temporary residence permit.

This condition is important. Unlike organizations, entrepreneurs do not have a legal address. Their activity is territorially identified by the place of permanent registration. If it is not, then the temporary residence permit is taken into account.

In the event that the applicant has no information about any registration at all, he is not assigned the status of an individual entrepreneur.

By the way, in order to become a businessman, it is not necessary to personally appear at the tax office with a set of documents.

Currently, there is an opportunity to use other methods:

send documents by mail, having previously certified the application with a notary;
transfer information in electronic form using your EDS;
apply to a notary to certify the application with his EDS and transfer documents to the tax office;
submit documents through a representative who acts on the basis of.

These options can be used if the entrepreneur does not have the opportunity to independently get an appointment with the Tax Service at the place of permanent residence.

When it is necessary?

Registration of an individual entrepreneur with a residence permit in another region is usually necessary for those applicants who have changed their place of permanent residence.

Usually they plan to carry out their profit-making activities also at the place of residence.

The law, however, does not give them such an opportunity, with the exception of cases where the applicant does not have a permanent residence permit, that is, there is no stamp in the passport.

In other situations, future individual entrepreneurs either personally go to the Tax Inspectorate, or use the considered methods of transferring documents remotely.

Is it possible to?

Registration of an individual entrepreneur in another region is possible, but only in the case when it comes to applicants who do not have a permanent residence permit.

If the applicant, bypassing this rule, tries to transfer documents not to his Tax Service, he will definitely be refused.

With and without registration

Registration of an individual entrepreneur in accordance with the law is unacceptable. We have already mentioned the importance of the place of permanent registration of an individual.

The absence of a residence permit means that it is impossible to attribute a person to a specific Tax Service, inspection bodies will not be able to come to carry out control measures, etc.

Registration can be of two types - permanent or temporary. The difference lies in the period of residence of a person at a given address. Temporary registration implies a short-term stay at a specific place of residence.

An individual entrepreneur will not be registered at this address if he has a permanent residence permit. At the same time, when there is no territorial identifier, it is the temporary registration that is used.

Features of activity in another region

Activities in another region provide some features.

They arise when interacting with the Tax Inspectorate and extra-budgetary funds. In many ways, this issue will depend on the chosen system of taxation.

Taxation system

The following IPs are available:

BASIC;
ESHN;
UTII;

Different taxation systems provide for a different procedure for registering as a taxpayer.

So, if an individual entrepreneur chooses OSNO, USN, ESHN, then he will be accountable to the Tax Inspectorate at the place of permanent registration. It is there that a businessman must submit reports and declarations, as well as pay tax payments.

If he preferred UTII or PSN, then the application for registration is submitted to the Tax Inspectorate at the place of business.

It is she who will control the work of this market entity, he will transfer reports and declarations to her.

As a general rule, individual entrepreneurs make contributions to the FIU “for themselves” at the place of permanent registration. At the same time, if he will attract employees, then personal income tax is reimbursed at the place of operation.

Individual entrepreneurs in Russia are registered at the place of residence, this is a requirement of Law No. 129 “On State Registration”. But what about those who want to open an IP if it is registered somewhere in Tyumen, and plans to start a business in Moscow? Is it possible to open an individual entrepreneur by temporary registration? And how do foreign citizens solve this issue? After all, the latter are also entitled to register individual entrepreneurs and LLCs in our country.

What does the law mean by the place of residence of an individual entrepreneur

An individual entrepreneur is an individual, therefore, for the concept of his place of residence, we turn to the Civil Code. The Civil Code of the Russian Federation in Article 20 gives the following answer to this question: this is a dwelling where a person is constantly or usually located, acting as an owner, tenant, or having other legal grounds.

Of course, no one obliges an individual to permanently stay at the address indicated in the registration stamp. At the same time, no one will dispute the logic of the fact that registration is the official confirmation of a person's location. Thus, it is assumed that a potential IP is somehow available at the address of permanent registration, first of all, for official bodies.

Where is an individual entrepreneur registered if he has a permanent and temporary registration

If there is a permanent residence permit, a temporary IP registration does not matter. According to the tax authorities, the stamp in the passport is a priori more significant than the certificate of temporary registration. Waving documents, proving the legitimacy of living in another city, is useless. It will be necessary to issue an IP at the IFTS at the place of residence, even if this inspection is located far away.

It is not necessary to go there in person, you can also submit documents for registration of an individual entrepreneur remotely - send a representative with a power of attorney to the IFTS or send a package of documents with a list of attachments by mail. True, in this case, you will have to certify the application P21001 with a notary.

An even simpler way is to register an IP using an electronic digital signature. You need to apply to the appropriate company in your city, get an EDS and send documents electronically, later you will receive an electronic container of documents that can already be used to open a bank account. The originals will be sent to you by mail. We have partners providing this service in Moscow on a turnkey basis.

In case of successful registration, the entrepreneur has every right to conduct business wherever he pleases - from Kaliningrad to Vladivostok.

If an individual entrepreneur has not changed the general taxation system or simplified taxation to UTII or PSN, then he will have to report to the same tax office where the business was registered. The entrepreneur will be registered with the PFR and FSS funds at the place of registration, regardless of the tax regime.

In the case when registration of an individual entrepreneur in another region is needed at all costs, you can sign out from the permanent address of the place of residence, and thereby get rid of being tied to an unwanted inspection.

Is it possible to register an individual entrepreneur by temporary registration if there is no permanent one

Without a stamp in the passport indicating a permanent place of residence, it is allowed to register an individual entrepreneur in the inspectorate in charge of the address where the individual temporarily resides. Registration of IP in this case is also temporary. At the same time, it is possible to work throughout the territory of the Russian Federation, as in the case of having a permanent residence permit, but to submit tax returns - only in your inspection, which gave the individual the status of an individual entrepreneur. Exceptions apply to the same regimes: a single tax on imputed income (UTII) and the cost of a patent (PSN) are paid at the place of business.

To open an individual entrepreneur without a residence permit - at a temporary registration address - three conditions must be met:

1. Prove that there is no permanent residence permit. To do this, it is enough to present a passport without an appropriate stamp.

2. Have a certificate of temporary registration valid for at least six months from the date of submission of documents for registration of IP. Such a certificate must be issued in accordance with articles of the Civil Code of the Russian Federation (680th and 685th).

The tax office can open an individual entrepreneur on temporary registration and for up to six months, but having received this status on a temporary residence permit, which expires in two to three months, you should not be surprised that after that you will be removed from the tax register. In addition, with such a short term of temporary registration, there is a risk of being denied state registration. We recommend that you clarify the minimum duration of temporary residence permit for registering an individual entrepreneur with the tax office.

It is not necessary to inform the homeowner (if you live in rented housing in another region) of your intention to use the address for registering an IP, since this fact does not have any legal consequences for him in the future.

3. Submit to the tax officer a complete package of documents, without which the registration of an individual entrepreneur will not take place:

Application form P21001. In the “Place of residence” section, indicate the address of temporary registration.
Receipt for payment of state duty. The future individual entrepreneur must pay the state 800 rubles. It is important that the name of the applicant, and not another person, appear on the receipt.
Copy of ID. Usually in its role is a passport - Russian or another state.
Copy of TIN.
A copy of the temporary registration certificate.
Application for the transition to the simplified tax system, if the individual entrepreneur immediately decided that he would pay taxes under this system.

If the documents are not submitted by the entrepreneur himself, then the application and a copy of the passport must be certified by a notary and a power of attorney for the submission of documents must be prepared.

Is it possible to register an individual entrepreneur under temporary registration for a foreign citizen

Can. In accordance with Law No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation", foreigners legally residing in Russia have the same rights and obligations as Russians, with some exceptions.

By definition, a foreigner cannot have a permanent residence permit in Russia, at least until he receives Russian citizenship. Temporary registration for him is understood as the address indicated in the residence permit or temporary residence permit. Foreigners, stateless persons and refugees work in the status of individual entrepreneurs as long as they stay in the country legally. The period of validity of temporary registration in Russia is expiring - the period of registration of an individual entrepreneur is also expiring.

As for, it practically does not differ from the same for the Russians. True, all the necessary documents in a foreign language will have to be accompanied by a notarized translation into Russian.

It is known that the registration of an individual as an individual entrepreneur takes place at the place of his residence. By the same principle, it is necessary to register with extra-budgetary funds - the PFR and the FSS. If an entrepreneur conducts activities where he is registered, then there are no questions about where to submit reports and pay taxes. But what if the individual entrepreneur is considering the possibility of doing business in another region?

Unlike organizations, an individual entrepreneur does not create and does not register separate divisions (branches and representative offices), but in some cases he will also need to register additionally at a new place of business.

The need to register at the place of business depends on the tax regime

Recall that an individual entrepreneur can operate under one of the five tax regimes existing in the Russian Federation:

General System of Taxation (DOS)
Simplified taxation system (STS)
Unified Agricultural Tax (ESKhN)
Single tax on imputed income (UTII)
Patent taxation system (PSN)

If a new business is supposed to be conducted on a simplified, general regime or agricultural tax, then there is no need to register with the territorial tax office at the place of business. As for UTII and the patent, they are under the jurisdiction of local authorities, have their own regional characteristics, and it will be necessary to register at the place of activity.

IP activities in another region on DOS, USN or ESHN

In these cases, the entrepreneur pays taxes and advance payments at the place of his residence, and tax reporting is also submitted here. In relation to its employees, the IP acts as a tax agent, withholding personal income tax from them, and as an insurer, paying insurance premiums. They transfer personal income tax and insurance premiums and submit reports on employees also in the region where the entrepreneur is registered as an individual entrepreneur, and it does not matter where his employees actually live and work. There is an indication of this in paragraph 7 of Art. 226, paragraph 2 of Art. 230 of the Tax Code of the Russian Federation.

The new business will work on UTII

Paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation obliges individual entrepreneurs who wish to apply UTII to register at the place of business. In the event that an entrepreneur decides to apply this regime at the place of residence, he will have to submit an application and register as a UTII payer, even if he has already been registered as an individual entrepreneur in his inspection. Accordingly, if UTII activity is carried out in a new region, then it will be necessary to register with the tax office in this region (Article 346.32 of the Tax Code of the Russian Federation).

An exception to this rule are UTII payers who provide motor transport transportation services and advertising placement services on transport, as well as those engaged in delivery or peddling retail trade. Such entrepreneurs are registered for UTII only in the tax office at the place of residence. It is necessary to submit a quarterly UTII declaration and pay an imputed tax at the place of actual activity, which may coincide with the place of residence.

For employees, they are paid to off-budget funds at the place of residence of the entrepreneur, but with the transfer of personal income tax for employees engaged in imputed activities, the situation is different.

According to paragraph 7 of Art. 226 of the Tax Code of the Russian Federation, the tax agent (which he is) performs his duties at the place of his registration. An entrepreneur on UTII, who does not work in his region, is registered with various tax inspectorates - as a person registered as an individual entrepreneur, and as a payer of imputed income. The Ministry of Finance believes that in this case it will be necessary to transfer personal income tax for employees employed on an imputed basis, and it will be necessary to submit information about their income at the place of registration as a UTII payer (Letter of the Ministry of Finance of January 21, 2013 No. 03-04-05 / 3-47 ).

Sole proprietor acquires a patent

A patent is valid only on the territory of the subject of the Russian Federation that is indicated in it, but an individual entrepreneur can obtain patents in other regions without restrictions (Article 346.45 of the Tax Code of the Russian Federation).

In the region where the IP is not registered at the place of residence, it is necessary to submit an application to any tax office of this region, which will register it within five days. They pay for the patent in the same place - at the place of tax registration. As for the tax return, it is not handed over to the PSN. If there are several patents, in different regions, then for each of them it is necessary to register with the inspection at the place of activity.

With personal income tax, the situation is the same as for UTII - if an individual entrepreneur works in different regions, then this tax is transferred to the budget of the subject of the Russian Federation where the patent is valid (Letter of the Ministry of Finance dated November 01, 2013 No. 0304-05 / 46788). Insurance contributions from payments to employees and reporting on them are made at the place of residence of the entrepreneur, regardless of where the patent was issued.

tax regime	Reporting and tax payment	personal income tax on employee income
	at the place of residence of the IP	at the place of residence of the IP
	at the place of residence of the IP	at the place of residence of the IP
ESHN	at the place of residence of the IP	at the place of residence of the IP
UTII	at the place of activity on UTII	at the place of activity on UTII
	at the place of validity of the patent	at the place of validity of the patent

An individual entrepreneur starts a business in another region - registration, taxes, reporting updated: April 12, 2019 by: All for IP

How does the state help small businesses expand the geography of their business? Can an individual entrepreneur work in other regions, and not only at the place of his registration?

To realize their potential as an entrepreneur, any citizen can open a business in various organizational forms, for example, individual entrepreneurship (IP) without forming the status of a legal entity. An individual entrepreneur is registered in the administrative-territorial unit of permanent residence and registration (registration) of an individual (Chapter 3, Article 8 of the Federal Law of August 08, 2001 No. 129-FZ, as amended on December 3, 2011).

Opportunity to work as a sole proprietor in different regions

Since the state task is to develop entrepreneurship of citizens, it is not forbidden by law for individual entrepreneurs to work throughout the country. Moreover, if legal entities are required to register “separate subdivisions” at the place of their operation in different cities, then individual entrepreneurs are legally deprived of this obligation.

An individual entrepreneur can work, that is, carry out his business in any territory of the subjects of the federation, while having an individual entrepreneur registration at his place of residence. But there are different modes of operation in other regions, depending on the form of taxation available to the entrepreneur and the types of actual work. Individual entrepreneurs are subject to taxation:

OSNO - the main system with VAT payment and full reporting;
USN - a simplified system in two tax calculation options (6% of gross income or 15% of gross profit);
PSN - a patent for certain types of work;
UTII - a single tax on imputed income, also only for certain types of activities;
ESHN - a single tax, only in the field of agriculture.

Using the OSNO or USN as the basis, an entrepreneur can simultaneously apply for some types of his activities a patent or a single tax (Article 346.43 of the Tax Code of the Russian Federation).

In most cases, it is the types of activities that are classified as special taxation regimes, in addition to the main registration of an individual entrepreneur, that require additional registration both at the place of residence and in another region where business is carried out under a patent or a single tax.

Registration of a type of activity in another place

PSN is established by the Tax Code of the Russian Federation, put into effect by the laws of federal subjects and applied on their own territory. 47 types of work and services are legally established for which the patent system of taxation is used (clause 2 of article 346.43 of the Tax Code of the Russian Federation). An entrepreneur can register the actual conduct of business not only in the place where the IP was registered, but also in every other subject of the Russian Federation.

Why is it beneficial to register in each region the activities defined by the Tax Code with a patent? Tax payments are significantly reduced, and you can not keep accounting records. The cost of a patent is established by law in the constituent entities of the Russian Federation, it is 6% of the estimated income, but not more than 60 million rubles. in year. The term of a patent is one year, the tax period is a quarter. The number of staff - up to 100 people. A patent is required not only for work in each region, but also for each type of activity that falls under the patent taxation regime.

The single tax (UTII and ESHN), regulated by Chapter 26.3 of the Tax Code of the Russian Federation, also applies to certain types of work and services and involves registration at the places of their actual production. UTII accounting is maintained in each municipality or city district, if the IP conducts such activities on its territory. ESHN accounting is carried out only at the place of residence of the individual entrepreneur.

As well as on the PSN, the transition to the ESHN is voluntary and, moreover, beneficial for an individual businessman. The share of agricultural work in business for the UAT must be at least 70%. The number of staff - up to 300 people. An agricultural entrepreneur is registered with the tax office for one year, and reports and pays tax quarterly.

Under the main or simplified taxation system, there is no need to register or register works and services in another region. An entrepreneur decides to switch to special tax regimes voluntarily and in the interests of the results of his business: simplification of accounting and reporting, reduction of the tax burden.

Features of the work of individual entrepreneurs in administrative territories

If, when applying OSNO and USN, it is not necessary to register or take into account your activities in the territory of another municipality or subject of the Russian Federation, then when switching to a patent or UTII or in combination for any specific types of activity, such registration or accounting must be carried out.

Patent types of business are registered in the subject of the Russian Federation. These are republics, territories and regions, for example, the Chuvash or Udmurt Republics, the Perm Territory, the Moscow Region. An individual entrepreneur registers his enterprise at his place of residence, for example, in the city of Balashikha, Moscow Region, and here he also registers a patent for special works and services. The patent will be extended to the entire territory of the region, to all its settlements, for example, to the city of Khimki. But the same patent activity carried out on the territory of Moscow must be registered. Another additional patent has been obtained for it, since Moscow is another subject of the Russian Federation.

The situation is somewhat different with UTII. Here, the law provides for the accounting of individual entrepreneurs as a payer of a single imputed tax. Such accounting is carried out in each tax inspectorate, if an IP business is carried out on a single tax in the territory under its jurisdiction, even within the same subject of the Russian Federation (not only in another city, but also in another urban area, if it has a territorial tax authority).

It is important to know and remember that special taxation regimes make it easier for individual entrepreneurs to conduct their business in different administrative territories, but if the conditions under which such regimes are possible are violated, they are legally terminated immediately and replaced by a general taxation system, if you do not switch to special taxation in time.