Study various types entrepreneurial activity is possible only after state registration. Individuals are given the right to register their enterprise as an individual one.

The address of its location is the address of registration of IP as individual. Unlike, there is no need to submit documents confirming the real location of the enterprise.

When creating an IP, it is not required to define its name. The name is the proper name of the natural person.

The list of documents for opening an IP is reduced to a minimum by legislation.

Included in the package required documents must submit:

• an identity document, that is, a passport of a citizen of the Russian Federation. A photocopy of all its sheets is also attached to the passport;
• application for registration, issued by statutory form P21001. As a rule, the document is filled out on the finished form by hand. This can also be done on a computer, followed by a printout of the prepared text;
• a photocopy of the taxpayer identification number (TIN) issued by the Tax Inspectorate to an individual prior to the start of the registration procedure;
• receipt of payment of the established state duty. The document is submitted in its original form.

Submission of an application for registration by a person who has not reached the age of majority is accompanied by a notarized consent from parents or guardians to grant him the right to practice entrepreneurial activity.

A marriage certificate or a decision of a judicial authority recognizing a citizen as fully capable can serve as documents with similar powers.

In addition to the documents, a notification on the possible application of a special taxation regime is attached.

Filling out an application for opening a sole proprietorship

The application is made in accordance with the currently valid form. For citizens of the Russian Federation, it is mandatory to fill out sheets 1 and 2 with appendices A and B. Foreign citizens, as well as persons without citizenship, are required to submit sheet No. 3.

Making an application included in the list of documents for opening an IP is the most time-consuming process.

This document must contain the following information:

• data about the entrepreneur as an individual, as well as his passport data;
• place of registration of an individual entrepreneur;
• species codes economic activity to be carried out by the entrepreneur.

In accordance with the approved rules for compiling a document, when filling it out manually, the letters fit into separate cells. Colored inks cannot be used. The document printed on the printer is signed by the original signature of the applicant.

Sheet numbering is required in the upper right corner. The numbering of sheets must be two-digit and begin with "0", for example, "02".

A common inaccuracy is the incorrect spelling of the contact phone number. When specifying a city number, the city code is recorded, if available cell phone– operator code. Both codes must be in parentheses.

The application is signed personally by an individual in the presence of an inspector accepting documents for registration.

The choice of the type of activity of the IP

Appendix A, which is part of the package of documents for opening an IP, indicates the codes of the types of activities that the future entrepreneur intends to engage in. Codes are determined according to the reference book - the All-Russian Classifier of Species economic activity(OKVED).

Each code must include at least four digits. The entrepreneur must know that conducting activities that do not comply with the approved codes is subject to an administrative fine of 5,000 rubles.

The determination of the type of activity of the future individual entrepreneur must be treated very responsibly. Changing the code or entering other codes entails additional time costs.

The best option is to include as many activities as possible in the document. It is not necessary to include in the list of planned types those that are not allowed for individual entrepreneurs, as well as requiring the acquisition of a special license, except in cases where it is planned to conduct a licensed activity.

A careful approach is also necessary when planning the use of special tax regimes. There is a clearly limited list of types of economic activity in which the application of special regimes is possible.

If the intention to use them is not declared in the P21001 form, then the transition to them is not possible even with the filing of a notification, since a change in the tax regime is possible only from the beginning of the new year.

Notification of the planned type of taxation and TIN

Before registering an IP, it is necessary to decide on the type of taxation that the entrepreneur will apply in.

If you plan to use a special regime, then it is necessary to notify the supervisory authority - the tax office at the place of residence.

Thus, documents for opening an individual entrepreneur must be supplemented by a special notice, the submission period of which is limited to five days from the date of registration. The notification is submitted as part of the package of documents for registration of IP.

The special regimes, the application of which must be notified to the Federal Tax Service Inspectorate, include:

• simplified taxation system ();
• a single tax on imputed income ();
• single agricultural tax (ESHN).

The patent system also applies to special regimes, but the right to use it comes only after paying for the patent.

In the absence of an application from the taxpayer on the application of special regimes, the general taxation system (DOS) is applied by default.

IP in accordance with the provisions Civil Code RF are natural persons. If the future individual entrepreneur has already received his TIN, like any other individual, then he must submit a copy of the document on its receipt during registration. If he did not receive a TIN, then this must be done even before submitting a package of documents for registration of an IP.

Preparation and receipt of documents when opening an IP

When drawing up documents for starting a business, reductions are not allowed. When preparing documents on your own, you need to ensure that none of them contains errors.

The presence of typos, blots, inconsistencies in the data leads to the re-submission of the package of documents.

Upon receipt of the package finished documents about registration as an individual entrepreneur, if necessary, register in. This registration is required subject to availability. If an individual entrepreneur does not plan to hire employees, then registration with these funds is not required.

Documents for registration are submitted by the individual himself or his representative acting by proxy. The representative must present a power of attorney during registration, which specifically lists his rights, for example, "the right to receive registration documents for IP Petrov V.M." In this case, a copy of the applicant's passport must be submitted in a notarized form.

The modern way to apply for registration is to apply online. In this case, the documents must be received by the entrepreneur personally or through an authorized representative.

Competent preparation of documents and knowledge of the requirements of the law allow for registration in the shortest possible time. Re-submission of documents increases the period allotted by law for registration of IP.

Ideally, in the absence of comments, the entrepreneur receives the finished documents within five working days after submitting the application for registration.

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

Today you will learn:

• What should an entrepreneur do before starting work and in what terms;
• What are the common mistakes you can avoid?

IP registration

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

The following documents are required for registration:

• Photocopy of passport (all pages);
• Copy ;
• Confirmation of payment of the state fee (receipt).

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

Read more about what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an IP

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

Step 1. Choosing a taxation system

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

For the transition to a special regime, certain deadlines are set for submitting an application to the IFTS:

• USN - 30 days after registration of IP;
• - within 5 days from the beginning of the application of the regime;
• - no later than 10 days from the start of application.

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

BASIC	USN	UTII	Patent
Impressive and complex workflow	Simplified workflow	The mode is possible only for some types of activities	May be applied at any time
Maintaining a ledger of income and expenses	Maintaining KUDiR to confirm income (or income and expenses)	Allowed to combine in other modes	It is necessary to conduct KUDiR
	Minimum tax required	The amount of tax does not depend on income and expenses	Tax at a flat rate on the amount of income

Transition to USN

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

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

• There are less than a hundred employees in the state;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excises;
• The individual entrepreneur does not conduct a lawyer or notarial practice.

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

Since since 2017 insurance premiums administers the tax, then there is no need to additionally register with the FIU. The IFTS will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the FSS.

But if an individual entrepreneur plans to hire workers, then, without fail, it will be necessary to register with the FSS as an employer in order to pay contributions from industrial accidents and occupational diseases.

This must be done within ten days from the date when the IP concluded labor contract with an employee.

To register as an employer, you must provide:

• Application for registration;
• IP passport;
• OGRNIP;
• Extract from the USRIP;
• Personnel documents confirming the hiring of the first employee (a copy of the order for employment, as well as a copy).

The registration process with the FSS takes about five days, following which the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

On the basis of the state registration certificate, the IP receives a letter in the statistics department, which contains codes and data that will definitely be useful to the entrepreneur in future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it raises the status of an entrepreneur in the eyes of counterparties, and besides, it is necessary:

• On letterhead strict accountability, sales receipts (especially relevant for trading without cash registers);
• To open a current account in some banks;
• To certify waybills;
• When filling out work books.

You can order a seal in a specialized company by providing a passport, TIN, OGRNIP. Registering a seal is optional, but you can do so if you wish. tax service.

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

Step 5. Obtaining licenses, notifying regulatory authorities

Certain types of activities in Russia are subject to compulsory licensing. Full list can be found in article 12 of the 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a fireman - to the Ministry of Emergencies.

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

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

• To the regional body in person or through an authorized person;
• By registered mail with an inventory;
• Through the website of Rospotrebnadzor or the State Services portal.

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

If since 2017 cash register only entrepreneurs on the simplified tax system, OSNO and are required to have, then from July 2019 almost all individual entrepreneurs will use, with rare exceptions.

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

• Receive non-cash payments and transfers (both from customers and counterparties);
• Make quick transfers to government funds, pay taxes, services and goods of regular suppliers;
• Pay for goods and services under an agreement with others legal entities.

It is very important to responsibly approach the choice of a bank. It must be verified (it is worth looking for reviews), reliable. Service rates that are too cheap should put you off, and too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

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

• Statement;
• The passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the USRIP;
• Sample signatures and seals (filled in the bank itself).

It is not required to notify the IFTS of opening a current account in 2019.

Step 7. Organize the workflow

Any documents should be sorted and stored carefully. Firstly, an audit can catch an individual entrepreneur even three years after closing. Secondly, with an established workflow, any work goes faster and more clearly.

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

• State certificates, certificates and licenses;
• Bank documents;
• Contracts with permanent suppliers (and clients);
• personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Everyone can make a mistake. To minimize the risks, it is necessary to remember the common mistakes made by novice entrepreneurs.

These include:

1. Missing the deadline for applying for transfer to. No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) in an unfavorable and difficult general tax regime.
2. Violation of the terms of registration in public funds . Result: administrative responsibility and fines.
3. Ignoring the statistics department. Penalties for violations of reporting to statistics are growing every year. Not as much is known about it as about PF or FSS, but statistics are not inferior to them in terms of severity.
4. Unorganized document flow in the enterprise. Don't wait for everything to work itself out. Papers will not fold themselves into archives, and forms of documents will not appear out of nowhere.

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

Benefits of registering

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

requirements for IP

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

Step-by-step instructions for registering an individual entrepreneur

1. Collect the necessary documents

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

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

2. Determine the OKVED code

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

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

• 11.1 - subclass;
• 11.11 - group;
• 11.11.1 - subgroup;
• 11/11/11 - view.

Example:

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

When registering an IP, it is important for you to determine exactly what types of activities your company will be engaged in (several codes can be used). The code you enter first is considered first. It will determine the amount of the insurance rate of the Social Insurance Fund (FSS).

Insurance premiums are levied on all employee benefits under labor relations. Then this will become a guarantee that you will be reimbursed for losses if your employee falls ill or the employee goes on maternity leave.

You may not engage in activities other than those listed. Each type has its own taxation system, which may vary depending on the region where you registered your business. When registering, it is enough to indicate only four digits of the code. Overly detailed coding will narrow down the variations in your activity. That is, if you designate code 15.84.1 (cocoa production), then sell chocolate and sugary confectionery as part of your business, you can no longer, so it's enough to leave the code 15.84.

To each mind OKVED corresponds to its own taxation system, which may vary depending on the region where you have registered a business.

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

3. Apply to the tax

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

The application, consisting of 5 pages, indicates the full name, contact (phone and e-mail) and passport details, OKVED codes and TIN. To fill out, form P21001 is used.

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

4. Choose a taxation system

You can immediately or within 30 days make an application to establish a certain taxation regime for your individual entrepreneur:

I. Simplified taxation system (USN).

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

II. Single agricultural tax (ESKhN).

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

III. Single tax on imputed income (UTII).

In 2018, it is still an optional mode. Opportunity application of UTII regulated by local regulations. When calculating this tax, physical indicators are used ( retail space, number of workplaces, outlets and so on), for which an estimated possible income is established. This parameter is determined based on the conditional profit per one month.

IV. Patent system of taxation.

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

After submitting the necessary documents, take a receipt for their acceptance by the tax office. The date of issue of the package of documents of the newly registered IP will also be indicated there.

How much does IP registration cost?

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

Documents received after registration

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive. If you are unable to pick them up in person, the documents can be sent by mail.

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive.

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

1. Certificate of state registration of an individual as an individual entrepreneur ().
2. Certificate of registration of you as an individual with a tax institution.
3. Extract from the unified state register individual entrepreneurs(EGRIP).

Important Points

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

Remember that registration is possible only at the place of residence, although you can run the business anywhere. However, you will need to submit a declaration to the IFTS at the place of registration.

Registration in other ways

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

IP registration through the MFC (multifunctional center)

IP registration through the public services portal

Pros:

• To submit documents, you do not need to stand in line at the tax office;
• All the information an entrepreneur needs is collected in one place;
• The instruction is written in steps, the design is extremely simple;
• No overpayments, just pay the state duty.

Minuses:

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

Registration procedure:

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

IP registration on the website of the Federal Tax Service (FTS)

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

1. Select the section “Individual entrepreneurs” on the site, then the subsection “Registration of an individual entrepreneur” (it is listed first in the list of services).
2. In the “Life situations” section, select the “I want to apply for IP registration” tab (also the first paragraph).
3. On the page that opens, a list of required documents is described in detail and step-by-step instruction their submission to the tax authority. In paragraph 3 about how to submit documents, you click on the “remotely” tab.
4. Find the "Submit Documents" buttons. One of them is needed for filing electronic documents, the other for filling out an application for registration (form P21001). For electronic registration you will need to click on both buttons and then follow the instructions on the pages that appear. In order to fill out the form, you need to register on the site, leaving your data. To submit electronic documents, you will have to scan the papers you have prepared.

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

By mail

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

Reasons for refusal to register

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

Changes in the registration procedure in 2018

In 2018, the very principle of submitting documents and their list did not change, but the forms of punishment for certain mistakes are being tightened:

1. If the authenticity of the documents you have collected is questionable, the registration process may be suspended for a period not exceeding 30 days.
2. If you have already violated the law in business activities, you may be denied registration.
3. At the first provision of incorrect information, a fine of 5 to 10 thousand rubles is imposed.
4. You are responsible for the use of nominees, for which the statement of the nominee director is sufficient to prove it.

If you have passed all the above steps and have registration documents on hand, then we can congratulate you. Ahead of you is an exciting journey into the world of business, new projects and accomplishments!

Opportunity lurks in the midst of hardships and problems. Albert Einstein, scientist, physicist

4. Entrepreneurial environment. Economic freedom is the leading element of the business environment.

5. External business environment.

6. Internal business environment.

7. Individuals and legal entities - as business entities.

8. Rights and obligations of entrepreneurs.

9. Individual entrepreneur. IP registration procedure

Choose a registration method

10. Taxation of individual entrepreneurs. Application of a simplified system of taxation, accounting and reporting.

11. Business partnerships

12. Limited Liability Company

13.Company with additional liability

14. Joint stock company

15. People's enterprises. Production cooperatives

16. State and municipal unitary enterprises. Association of business organizations.

17. The essence and criteria for determining the objects of small business. Criteria for determining a small business entity in Moscow.

18. Advantages and disadvantages of small business. The role of small business in the economy.

19. Reasons hindering the development of small business. Direction and forms of state support for small business. Small business support infrastructure.

20. Simplified system of taxation, accounting and reporting for small businesses. Payment of a single tax on imputed income to determine the types of activities.

21. General conditions for creating your own business. Some principles for starting your own business.

22. Stages of creating your own business. The idea and goals of creating your own business.

23. Acquisition of an enterprise (business). Enterprise rent. Franchising is a form of business organization.

25. Business plan. Marketing plan. Production plan and organizational plan in the business plan.

26. Risks in the activities of the company. Financial plan. Annex to the business plan.

29. Attracting bank loans. The main types of bank loans. Conclusion of a loan agreement with banks.

30. Commercial lending organizations.

31. Leasing operations.

32. The essence of staffing.

Question 33. Formation of requirements for potential employees of the organization.

Question 34 Personnel selection methods.

1. Preliminary screening interview

2. Questionnaire

3. Interview

4. Testing.

5. Check references and track record

6. Test

5. Competitive recruitment for a vacant position

Question 35. Entrepreneurial cultures. Entrepreneurial ethics and etiquette.

Question 36 The main elements of the mechanism for protecting business secrets.

Question 37 Classification of business risks.

Question 38. Small business.

Question 39. Features of the development of entrepreneurship in Russia.

9. Individual entrepreneur. IP registration procedure

Individual entrepreneur- this is an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

Today, anyone who has reached the age of majority and is a citizen of the Russian Federation can be an individual entrepreneur. True, this rule does not apply to state and municipal employees.

Choose a registration method

There are two ways to register an IP:

Self-registration of IP. A fairly easy procedure, which, in fact, consists in preparing a few simple documents. Moreover, at the moment there are convenient free online services, with which all the necessary papers can be prepared automatically and very quickly.

Paid registration of IP through a specialized company. Suitable for those who want to save time and do not want to delve into the process of registering an individual entrepreneur.

How much does it cost to open a sole proprietorship Payment of the state fee for registration of IP - 800 rubles. Making a seal (optional) -500 - 1,000 rubles, Opening a current account for an individual entrepreneur (optional) - 0 - 2,000 rubles.

These expenses can be returned if you are registered with the employment center as unemployed.

Paid IP registration

The cost of paid creation of an IP may depend on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or carried out for an additional fee.

Before registering

You must have TIN. If it is not there, then you can fill out an application for its receipt, which will need to be taken to the tax service along with the rest of the documents. In this case, simultaneously with the registration of an individual entrepreneur, a TIN will be made for you, but the time for issuing an IP (5 working days) will increase by the time it takes to issue a TIN. However, this may not work in all IFTS (it is better to find out in advance). Therefore, at first, you can simply apply for a TIN (for example, through the Internet), and then, while you wait, prepare all the documents for registering an individual entrepreneur.

You'd better decide in advance which taxation system will apply to your business.

It is necessary to select the types of economic activity ( OKVED codes), which you are supposed to deal with, and which you will indicate when registering IP. The first code you write in the application will become the main one. It will determine the amount of the FSS insurance rate and whether your business belongs to the category of preferential activities (it only makes sense if you plan to hire employees).

Required documents for registration

In order to register as an individual entrepreneur, you need to collect the following documents:

Application for state registration of an individual as an individual entrepreneur in the form P21001(for rent in 1 copy);

Receipt of payment of state duty for registration of IP;

Application for the transition to a simplified taxation system in the form No. 26.2-1(if you need to go) (for rent in 2 copies);

Copies of all pages of the passport.

Read more about the documents for registering an individual entrepreneur and how to fill them out. on this page.

Registration of an individual entrepreneur in the tax

In most IFTS, the bulk of the documents are handed over and received according to the "one stop" principle, i.e. In one place. Therefore, after all the papers are prepared, you need to go to the tax office that registers you and check the documents with the submitted samples. When submitting documents in person notarize Signature is not required, therefore, just show your passport and give all the necessary documents.

After the documents are accepted, you will be given a receipt for their receipt and a second copy of the application for the transition to the simplified tax system. The receipt should have a stamp and a date when you need to come to pick up the documents (if they are not picked up on that day, they will go to you by mail).

If for some reason you are not able to submit papers to the tax authority on your own, you can entrust this either to someone else (you need to fill out a power of attorney to represent interests in the Federal Tax Service), or send them by mail in a valuable letter with a list of attachments. In addition, in both cases, you will have to certify with a notary a copy of your passport and a signature in the application for registration of an individual entrepreneur (300 - 500 rubles). If the documents were sent by mail, they should also come back by mail within two to three weeks.

Documents receiving

Upon successful completion of the IP registration procedure, you become an individual entrepreneur and receive the following documents:

Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);

Extract from the Unified State Register of Individual Entrepreneurs (EGRIP) - 1 page, 2 p., 3 p., 4 pages;

Notice of registration of an individual with a tax authority;

Notification of registration of an individual in the territorial body of the PFR (pension fund) at the place of residence;

Notification of the assignment of statistics codes (from Rosstat).

What to do after registering an IP

If in your tax service registration of individual entrepreneurs takes place on the principle of "one window", then you can receive all of the above papers immediately. However, if some of the last two documents are not issued to you, then you will have to register with the relevant organization yourself. Read more about it on the page - Registration with the FIU and Rospotrebnadzor(registration with Rospotrebnadzor is required only for certain types of activities). In addition to this, you will have to get statistics codes in Rosstat.

You may also want to know more about:

making a seal;

opening a current account for individual entrepreneurs;

cash register.

Possible reasons for denial of registration

The reasons why you may be denied opening an IP may be as follows:

Failure to submit required documents for registration;

Providing incorrect data, the presence of errors or typos;

Providing papers to another tax authority;

Declared bankrupt less than a year ago;

The verdict on the ban on doing business has not expired.

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To carry out any kind commercial activities it is necessary to register as an individual entrepreneur (IP) or a legal entity. The choice of legal form depends on the type of activity, the planned amount of revenue, the number of employees etc.

Most of the areas of small and medium-sized businesses can be carried out as an individual entrepreneur, and with development, register a private enterprise, LLC and other forms of a legal entity. In order to correctly and quickly obtain the desired status, you need to know what documents for registering an individual entrepreneur will be needed.

According to current legislation Russian Federation, individual entrepreneurs can be formed by adults (from 18 years old) - citizens of the Russian Federation, foreigners and persons who do not have citizenship of the Russian Federation. It is forbidden to engage in entrepreneurial activities for such persons - judges, employees of the tax police and the prosecutor's office, civil servants, notaries.

In order to open a business in some industries, certain qualifications and professional knowledge may be required (for example, when obtaining special permits or licenses). Violation of the law related to illegal activities or doing business without registration with the relevant authorities entails administrative or criminal liability.

Key Documents

Basic list for status registration:

1. Application for registration of an individual entrepreneur, drawn up in the form P21001.
2. Passport and photocopy of passport.
3. Original and copy of TIN (individual tax number).
4. Payment document confirming the payment of state duty.
5. Application for the transition to a simplified taxation system (when choosing this form) - form No. 26.2-1.

W application in the form P21001

A special application that you can fill out without difficulty, especially if you find examples on the Internet. The form for registration of an individual entrepreneur is filled out on a computer, or with his own hand in capital letters with a black pen.

How to fill out the application for registration:

• carefully fill in the details of the registration authority;
• FULL NAME. you need to fill in with a black pen, in capital letters (sheet B);
• the place of birth is indicated exactly as indicated in the passport;
• in the field "series and passport number" data is entered with two spaces;
• when specifying the type of document for the passport, “21” is indicated;
• when filling in the "phone" field, spaces are not allowed, the number must start with +7;
• when filling out sheet A, indicate the codes of the types of activities that you plan to engage in (in accordance with OKVED - all-Russian classifier types of economic activity).

Copy of the passport

The package of documents for registration of IP includes copies of all pages of the passport. When submitting a set of documents to the tax office at the place of residence, you must have the original passport with you. When registering an IP by a trustee, in addition to the actual package of papers, it is also necessary to present the original notarized power of attorney.

TIN and copy

Of course, you can’t do without the TIN itself and its photocopy. It would seem a trifle to make a copy, but be sure to take care of this in advance to avoid possible hitches when submitting the entire list of documents.

Receipt of payment

Payment details can be obtained from your local tax office where registration will take place. The amount of the state fee in 2016 is 800 rubles. Payment can be made at any branch of Sberbank. But, in cases of refusal to register or make mistakes when filling out the receipt, the money will not be returned.

Application form No. 26.2-1

An application for switching to a simplified system may be included in the documents for registering an individual entrepreneur, or such a form can be submitted later, within a month after submission (30 calendar days). If an individual entrepreneur does not submit an application to the simplified tax system, he is automatically assigned a general taxation system, which is associated with the mandatory payment of VAT and a more complex form of reporting. The completed application is submitted to the tax authority in 2 copies.

All documents (except sheet B) are stitched. Find out up-to-date information - what documents are needed for this moment, you can on the official website of the Federal Tax Service, or at the tax office at the place of registration.

Development money!

We tried to tell our readers about where to get a loan for an individual entrepreneur in Russia and for its development. Create your business despite financial difficulties and doubts.

Stages - filling out documents

What do you need to register an IP, what are the main steps you will need to go through?

The main stages of registration of an individual entrepreneur:

• definition of the type of activity (according to OKVED);
• choice of taxation system;
• preparation and collection of necessary documents;
• submission of a set of documents to the local authority of the Federal Tax Service;
• obtaining a registration certificate and a tax payer certificate;
• registration in pension fund RF and the Compulsory Medical Insurance Fund;
• opening a current account for an entrepreneur (optional).

Definition of the type of activity (according to OKVED)

The choice of activity codes should be made in accordance with the planned types of business. But it is best to choose not one code, but several - this will expand the list of services provided. The number of OKVED codes for one individual entrepreneur is not limited by law, but it should be remembered that some types of activities may be subject to the UTII tax (single imputed income tax), which will require additional reporting to the tax authorities.

The first code that is indicated in the application is automatically accepted as the main activity. If the codes are filled in incorrectly, the tax authority may refuse to register, because they do not have the right to make corrections to statements.

Choosing a taxation system

The choice of the form of taxation depends on the type of activity chosen, the types of counterparties (with whom you will work - with entrepreneurs or with legal entities), and the amount of revenue. Optimal at the moment is the simplified taxation system (STS), which is characterized by ease of reporting and minimal tax deductions. With this form, VAT and property tax are not paid. The interest rates under the simplified system can be 6% of income or 15% of profit (income - expense). The choice of the interest rate depends on the type of activity and income structure. That is, when providing services that are characterized by lower costs, there will be a favorable rate of 6%; and when conducting retail or wholesale trade where most of the costs are for the purchase of goods, it is more efficient to apply a rate of 15%.

Important!

The transition to a simplified IP system can only be made once a year (usually at the beginning of the year). The law provides for the right to switch to the simplified tax system within 30 calendar days after registration, but it is best to submit an appropriate application along with a package of documents for registration.

Submission of a set of documents to the Federal Tax Service

Documents can be submitted by the entrepreneur himself, sent by registered mail or be submitted on behalf of an authorized person (individual, entrepreneur or representative of a legal entity).

After receiving a set of papers for registration, you should be given a receipt!

Detailed instructions!

If you have any questions, on our website you can find detailed instructions for registering an individual entrepreneur in Russia - from start to finish.

Obtaining ready-made documents for IP

According to the current legislation of the Russian Federation, within five working days, the registering authority is obliged to issue a certificate of state registration to the entrepreneur.

The list of documents that an individual entrepreneur receives after completing the registration procedure:

• certificate of registration with a unique OGRNIP number assigned;
• a document confirming that an individual entrepreneur received an individual tax number;
• extract from the USRIP (Unified State Register of Individual Entrepreneurs).

The application of the simplified taxation system becomes possible only from the moment of tax registration. To avoid problems with the Federal Tax Service, it is recommended to request a notification letter from the local tax authority confirming the transition of the taxpayer to the simplified tax system.

Registration in obligatory funds

Registration with the Pension Fund and the Compulsory Medical Insurance Fund is what you need to register an individual entrepreneur in Russia.

After the individual entrepreneur has been registered, the tax authority sends information about the new subject of activity to these authorities. An individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the MHIF.

Registration in the above funds is mandatory and takes place at the place of residence of an individual entrepreneur. If an individual entrepreneur does not plan to attract employees, he will be registered automatically. Payment of a fixed fee can be carried out by an individual entrepreneur monthly, or 1 time per quarter. In the case of hiring staff, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a business account

The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions, or not. If in the future it is planned to receive funds for the work and services performed or payment for materials and services for non-cash payment, such an account is required. Also, when making transactions in excess of 100,000 rubles, opening an IP current account is mandatory.

If an entrepreneur has a bank account, he will be able to pay tax deductions, fixed payments and social contributions from it.

When opening a bank account, information about this is transmitted by bank employees to the tax service in which the individual entrepreneur is registered.

The list of documents that will be needed in order to open a bank account:

• a notarized copy of the state registration certificate;
• notarized copy of TIN;
• a copy of an extract from the Unified State Register of Industrial Property (the date of issue is no more than 30 days);
• a copy of the passport (the main spread and the spread with a residence permit must be located on the same page);
• a copy of the notice of the Department of Statistics;
• permits and licenses to carry out activities (for some OKVED codes).

Making a seal for IP

Obtaining a seal of the entrepreneur is not mandatory, but in some banks it may be required when opening an account. Also, the presence of a seal in the implementation of commercial transactions increases the level of trust of partners. The seal can be made in a round or other form, in a case from any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, TIN, PSRNIP.

Basic payments

An individual entrepreneur on the simplified tax system without employees is obliged to pay the following basic payments:

• 6% of the amount of income or 15% of the amount of profit (depending on the chosen interest rate);
• fixed contribution to the Pension Fund.

If there are employees, the IP is obliged to pay 13% personal income tax on their income.

26% (18% for privileged activities) is paid in PF; 3.1% - in FFOMS; 2% - in TFOMS; 2.9% - in the FSS.

Problems and difficulties that may arise during registration

Registration of an individual entrepreneur without employees, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with tax inspectors and off-budget funds, there will be no problem.

Problems that new entrepreneurs may face when registering:

• Selection of OKVED codes. The choice of economic activity codes should be made taking into account the type of business that you plan to do. You should not indicate one code, it is also worth indicating too many of them - this may be due to confusion or the use of special taxation systems.
• Correct paperwork. Incorrectly completed applications may cause refusal to register, so consult the tax office on this issue, where you will submit a set of documents.
• Registration in off-budget funds. All the necessary information can be found in the tax office at the place of registration, or in the funds themselves.