How to register an individual entrepreneur step by step. How to open your own individual entrepreneur? Registration with the Pension Fund

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, for entrepreneurship you do not need legal address. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are missing.

Taxation

There are 3 taxation systems available for individual entrepreneurs:

1. The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. The individual entrepreneur is also required to pay for the property.
2. Simplified taxation system (STS). With such a system and personal income tax. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy, then during this time you will not pay tax on your main activity. The patent requires payment of 6% of the potential income, established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for those wishing to apply are not very strict. They were installed in 2001 federal law 129-FZ “On state registration legal entities and individual entrepreneurs." Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

• private security activities;
• production and trade of alcoholic beverages and medicines;
• electric power industry;
• development and production military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to drive:

1. If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which body you need to submit your application to. Required documents. So, here is their list:

1. First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of the document, residential address (if the passport does not contain this data).
5. Receipt confirming payment of the state duty. It is worth noting that when submitting documents to in electronic format There is no need to pay this fee starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

1. Application on Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
4. A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
5. You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

1. Full name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of Birth.
6. Data about the citizen's passport: number, series, when and by whom it was issued.
7. Telephone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at which aspects should be given special attention during the filling process.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out online: you will have to pay for the services provided, while independent work Free with application.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, here you will need to have an account with State Services or personal account taxpayer, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

1. Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law is not, but without it many transactions are simply impossible, so it’s better to do it anyway.
3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
5. The bank where the current account will be opened for entrepreneurial activity, will charge a fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not mandatory requirement for registration, but you will probably need it in business activities, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
3. Incorrect document submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an unclosed individual entrepreneur.
5. If 12 months have not passed since the forced closure of the previous individual entrepreneur.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.

From January 1, it is planned to increase VAT from the current 18% to 20%. And mandatory, issued through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

In contact with

An individual entrepreneur (IP) is a person who is engaged in business officially, but without education legal entity. He does not have to keep accounting records and open a bank account, but business risks fall on his personal property.

Any capable citizen (except for civil servants and military personnel) can become an individual entrepreneur. The procedure is quite simple.

How to register an individual entrepreneur

1. Decide on your activities

Do you bake cakes? Do you repair cars? Look into All-Russian classifier species economic activity(OKVED) and find the code that matches your occupation.

OKVED codes must be included in the application for registration of individual entrepreneurs: one main and several additional ones.

Additional codes will come in handy if you decide to expand or repurpose your business. It is illegal to make money from something that does not fall under the codes specified during registration.

To engage in some types of activities (medicine, transporting passengers, etc.) a license is required, and a number of areas are closed to individual entrepreneurs. For example, individual entrepreneurs do not have the right to sell alcohol and produce medicines.

2. Choose a tax system

The amount of taxes and the amount of reporting depends on it. Therefore, it is better to decide on it even before opening an individual entrepreneur.

There are currently five tax regimes in Russia.

1. General taxation system (OSN or OSNO). Involves payment of VAT (18%), personal income tax (13%) and property tax (if any). This is one of the most complex systems - you can’t do it without an accountant. Suitable for entrepreneurs planning to cooperate with large organizations.
2. Simplified taxation system (STS). Allows you to select the object of taxation: income (then the tax rate will be 6%) or income minus expenses (the rate will be from 5 to 15% depending on the region). This is the simplest and most beginner-friendly system. But only individual entrepreneurs who have less than a hundred employees and whose annual profit does not exceed 60 million rubles can use it.
3. Patent taxation system (PTS). Introduced specifically for individual entrepreneurs who have less than 15 employees and profits of no more than 60 million rubles per year. Valid only for certain types of activities. An entrepreneur simply buys a patent for a period of 1 to 12 months and keeps a book of income and expenses - no regular payments or declarations.
4. Unified tax on imputed income (UTII). Applicable only for selected types of activities (Article 346.26 of the Tax Code of the Russian Federation) and not in all regions. UTII does not depend on profit. The tax is calculated using a special formula, which is influenced by the scale of the business (area trading floor, number of employees and so on).
5. Unified Agricultural Tax (USAT). Another simplified system without VAT, income and property taxes. Suitable for those who grow, process or sell agricultural products.

When registering an individual entrepreneur, the OSN automatically comes into force. You can switch from it to the simplified tax system or unified agricultural tax within 30 days, to the PSN - within 10, and to the UTII - 5 days. If you are late, you will have to wait for a new reporting period.

3. Prepare a package of documents

To contact the Federal Tax Service (FTS) you will need:

1. Application on form P21001.
2. Receipt for payment of state duty.
3. Passport + its copy.
4. Application for transition to the simplified tax system, PSN, UTII or Unified Agricultural Tax (optional).
5. TIN (if missing, it will be assigned upon registration of individual entrepreneurs).

You can submit documents to the tax office in person or through a representative, or send by registered mail with a description of the attachment. In the latter case, a copy of the passport and an application for registration of an individual entrepreneur must be certified by a notary.

4. Submit an application for registration of individual entrepreneurs

Application for state registration of an individual as individual entrepreneur(form P21001) is the most important document in the entire package. Due to errors in it, they most often refuse to open an individual entrepreneur.

The application must be filled out in capital letters on a computer (font - Courier New, size - 18 pt) or in black ink and block letters by hand. On the first sheet, indicate your full name, gender, date and place of birth, TIN (if any). On the second - registration address and passport details. The code of your subject of the Russian Federation and the code of your identity document can be found in the requirements for document processing, and the postal code can be found on the Russian Post website.

When filling out the application, do not sign on sheet B. This is done in the presence of a tax inspector.

Are you afraid of getting confused in the requirements and making mistakes? Use one of the free document preparation services. There are many of these on the Internet now.

5. Pay the state fee

For this purpose, the Federal Tax Service website has a service “Payment of state duty”. First, select your payment type. Enter the full name and address of the payer. The details of the required tax office will automatically appear on the receipt.

Now you need to specify the payment method. To pay in cash, print and pay a receipt at any bank.

Registration of an individual entrepreneur costs 800 rubles. This is the amount of the state duty.

For non-cash payment, you must have a Taxpayer Identification Number (TIN). You can pay online through a QIWI wallet or a Federal Tax Service partner bank.

6. Submit documents for registration with the tax office

An individual entrepreneur can build a business throughout Russia, but he will have to open an individual entrepreneur at the place of registration (registration).

You can submit documents for individual entrepreneur registration in person by visiting the tax office or MFC, or remotely:

1. Through the service "Feed" electronic documents for state registration of legal entities and individual entrepreneurs" (an electronic signature is required).
2. Through the service “Submitting an application for state registration of individual entrepreneurs and legal entities.”

The last method is the easiest. You only have to go to the tax office once to pick up documents about opening an individual entrepreneur.

7. Receive an individual entrepreneur registration document

After 3 working days you will be given a registration sheet in the Unified state register individual entrepreneurs (USRIP). It will indicate the main state registration number of the individual entrepreneur (OGRNIP).

A paper certificate of registration of individual entrepreneurs is no longer issued.

Be sure to check the information in the received documents. If you find a mistake, ask the inspector to draw up a protocol of disagreements.

8. Register with extra-budgetary funds

The tax inspectorate must notify the Pension Fund (PFR) and Rosstat about the emergence of a new individual entrepreneur in Russia.

A certificate of registration with the Pension Fund and statistics codes will be given to you upon receipt of the Unified State Register of Individual Entrepreneurs (USRIP) sheet or sent by mail. If this does not happen, contact your local Pension Fund office yourself.

You must register with the Social Insurance Fund (SIF) within 30 days from the date of hiring your first employee.

9. Get a stamp, open a bank account, buy a cash register

All this is optional and greatly depends on the type of activity, but:

1. Documents sealed have more weight in the minds of clients and partners.
2. It is much more convenient to settle accounts with counterparties and pay taxes in non-cash form through an individual entrepreneur’s current account.
3. In most cases, you cannot accept cash from customers without issuing a receipt.

That's all. Nine simple steps and you are an individual entrepreneur!

If you are on this portal for the first time, but are interested in issues of registering LLCs and individual entrepreneurs, then you can get answers to any questions about opening an LLC or individual entrepreneur using free consultation service on business registration:

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And from the point of view of the law, an individual entrepreneur is registered in established by law order, having the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of created limited liability companies are LLCs created by a single individual.

When choosing between opening an individual entrepreneur and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because For individual entrepreneurs, the procedures for registration, termination of activities and submission of reports are simpler, and taxation in many cases is more profitable.

However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits Money and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Select the method of individual entrepreneur registration

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can go through the individual entrepreneur registration procedure in any of the following ways:

Register an individual entrepreneur yourself in 2019
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table we compared the pros and cons of both options for registering individual entrepreneurs:

When preparing on your own, you will need to incur the following costs:

* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. Name of the individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. An individual entrepreneur is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register trademark or a service mark, or use a commercial designation that does not need to be registered.

Most simple option is, of course, the use of a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

To fill out the application using the appropriate software or service we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling out pages:

• Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
• Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
• Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
• Form 21001. Page. 4. Page with the applicant’s signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font with a height of 18 points. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.

STEP 6. Pay the state fee for registering an individual entrepreneur

You can pay the state fee for registering an individual entrepreneur as follows:

1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. or fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the Federal Tax Service website or directly from your registration authority;
3. or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

A sample receipt for payment of state duty is available in the section.

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

STEP 7. Choose a tax system

The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.

The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:

More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .

STEP 8. Find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities there are special registration offices of the Federal Tax Service; in Moscow, for example, this is.

To determine your registration authority at the place of your registration or stay, we recommend that you use the Federal Tax Service service "Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address."

STEP 9. Let’s take a break and count the documents received

Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:

1. application for registration in form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of transition to the simplified tax system - 3 copies.

In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).

STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

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

Today you will learn:

• What should an entrepreneur do before starting work and what is the deadline;
• What common mistakes can be avoided?

Individual entrepreneur 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 a basic package of documents to the tax office in person, by registered mail, or through special online resources.

The following documents are required for registration:

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

A citizen receives a registration certificate (OGRNIP) and an extract from the Unified State Register of Individual Entrepreneurs 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 new activities.

Read on to find out what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

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 beginning businessmen are lost and do not know what to do. Let's look at the main points that should not be forgotten.

Step 1. Selecting a tax system

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

To switch to the special regime, certain deadlines have been established for submitting an application to the Federal Tax Service:

• simplified tax system – 30 days after registration of individual entrepreneur;
• – within 5 days from the start of the regimen;
• – no later than 10 days from the start of use.

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

Transition to simplified tax system

To switch to the simplified tax system, an individual entrepreneur must submit an application to the tax service within thirty working days. Late entrepreneurs will remain on 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 “simplified” version, an individual entrepreneur should be aware of the existing restrictions in its use. Of course, when a business is just starting out, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for applying the simplified tax system:

• The staff has less than one hundred employees;
• 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 excise taxes;
• The individual entrepreneur does not conduct legal or notary practice.

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

Since 2017 insurance premiums is administered by the tax office, there is now no need to register additionally with the Pension Fund. The Federal Tax Service will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the Social Insurance Fund.

But if an individual entrepreneur plans to hire workers, then, without fail, you will need to register with the Social Insurance Fund as an employer in order to pay contributions for industrial accidents and occupational diseases.

This must be done within ten days from the moment the individual entrepreneur concluded employment contract with an employee.

To register as an employer you must provide:

• Application for registration;
• IP passport;
• OGRNIP;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Personnel documents confirming the hiring of the first employee (a copy of the hiring order, as well as a copy).

The registration process with the Social Insurance Fund takes about five days; based on its results, the entrepreneur is assigned a registration number.

Step 3. Visit the statistics service

Based on the state registration certificate, the individual entrepreneur receives a letter from the statistics department that contains codes and data that will definitely be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making a seal

, but it increases the status of the entrepreneur in the eyes of counterparties, and in addition it is necessary:

• On forms strict reporting, sales receipts (especially relevant for trading without cash register);
• To open a current account in some banks;
• To certify transport invoices;
• When filling out work books.

You can order a stamp from a specialized company by providing your passport, INN, and OGRNIP. It is not necessary to register the seal, but if desired, this can be done at the tax office.

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” is not applicable to this situation. In practice, the fewer stamps, the easier it is to work with them.

Step 5. Obtaining licenses, notifying regulatory authorities

Some types of activities in Russia are subject to mandatory licensing. The full list can be found in Article 12 99-FZ. The licensing authority depends on the direction of business, so if a pharmacist has to go to Roszdravnadzor, then a firefighter has to go to the Ministry of Emergency Situations.

Most often, individual entrepreneurs have to. 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 authority in person or through a proxy;
• By registered mail with an inventory;
• Through the Rospotrebnadzor website or the State Services portal.

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

If, since 2017, only entrepreneurs on the simplified tax system, OSNO, and the Russian Federation are required to have a cash register, then from July 2019, almost all individual entrepreneurs will use it, 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 clients and counterparties);
• Make quick transfers to government funds, pay taxes, services and goods from regular suppliers;
• Pay for goods and services under agreements with other legal entities.

It is very important to take a responsible approach to choosing a bank. It must be proven (it’s worth looking for reviews) and reliable. Service rates that are too cheap should put you on guard, while rates that are 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 the application depends on the specific bank, but the basis, as a rule, does not differ much from the standard:

• Statement;
• Passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Sample signatures and seals (filled out at the bank itself).

There is no requirement to notify the Federal Tax Service about opening a current account in 2019.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, an audit may catch an individual entrepreneur even three years after closure. Secondly, with an established document flow, any work goes faster and more clearly.

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

• State certificates, certificates and licenses;
• Bank documents;
• Agreements with regular suppliers (and clients);
• Personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Anyone can make a mistake. To minimize risks, you must remember common mistakes committed by beginning entrepreneurs.

These include:

1. Missing the deadline for submitting an application for transition 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) under an unfavorable and complex general tax regime.
2. Violation of deadlines for registration in state funds. Result: administrative liability and fines.
3. Ignoring the statistics department. Fines for violations of reporting to statistics are growing every year. Not as much is known about it as about the PF or FSS, but in terms of severity the statistics are not inferior to them.
4. Unorganized document flow at the enterprise. Don't expect everything to work out on its own. Papers will not fold themselves into the archives, and document forms will not appear out of nowhere.

The world economy does not stand still. Everything appears every day large quantity new small ones, and after that large enterprises. Having your own business is a profitable business for an entrepreneur. Legal business is beneficial for the state.

How to open your own individual entrepreneur? This is a question many people ask today.

Individual entrepreneurship is the key to stability and prosperity

An individual entrepreneur is always an individual who has legalized his activities. Legalization implies registration of the subject economic activity as an individual entrepreneur. Only a person can become an individual entrepreneur, unlike an LLC. In the case of a business company that acts only as a legal entity, there are exceptions. And this happens when a limited liability company is formed by one individual. However, opening your own individual entrepreneur is much easier than becoming a “single founder” of an LLC.

How to register your business?

On the Internet today you can find many recommendations on how to start doing your own business, how to form start-up capital and how to “stand” on the rather shaky path of entrepreneurship. After all, business is always a risk. Let's consider the question of how to register your individual entrepreneur.

From the very beginning you need to do the following:

1. It all starts with an idea. Individual entrepreneurship begins with a person determining the type of activity that is suitable for him, in which he plans to earn a living as an individual entrepreneur. OKVED will help you understand this issue.
2. . What is it for? Start-up funds are necessary to create working and non-working funds of the enterprise. This could be money, property, property rights And so on. By the way, we recommend that you further study small business support programs in the region before submitting documents for registration. After all, thanks to them, you can count on help from the state in starting your own business in the form of grants or compensation. initial costs. In many regions, such support is provided through Employment Services. They compensate new businessmen from 60 to 150 thousand rubles for organizing a business. The specific amount depends on the region.
3. Before registering as an individual entrepreneur, to an individual you need to collect and prepare documents for state registration.
4. After filling out forms, obtaining permits and certifying documents, you can go to the tax service to undergo state registration of an individual entrepreneur.
5. Choose suitable system taxation. As of 2019, the following regimes are in effect: UNS, OSNO, PSN, UTII, Unified Agricultural Tax and NPD. The issue of choosing a taxation system is very important, since a well-chosen regime can reduce the fiscal burden and significantly affect the profitability of a business. Already at this stage of planning his business, the entrepreneur must calculate all the financial benefits from switching to the simplified tax system or working on OSNO. After all, by default, all individual entrepreneurs are on OSNO with the need to pay VAT, personal income tax, and maintain accounting. All this can lead to an unreasonable additional burden on the business, although it allows you to easily cooperate with representatives big business. At the same time, it is advisable for some individual entrepreneurs to pay a simplified tax based on revenue (USN-6%). For others - calculated on the basis of their income, after reduction for expenses (USN-15%). The simplified tax system and OSNO are universal taxation systems, while the other listed regimes have restrictions on transition by type of activity and region for running your business.

Having a clear understanding of your preferred direction of work is important for another reason. Some types of activities are not available to businessmen without a legal entity. This is, for example, production and sales medicines, alcoholic products, private security companies, activities of investment funds, air transportation sectors and some others. Certain types of activities will require an expensive license. It is also possible to join an SRO. There will already be impressive membership and security fees. Their size may be overwhelming for novice businessmen.

According to legislative acts Russian Federation, the following can open an individual entrepreneur from scratch on the territory of our country:

• citizens of the Russian Federation;
• persons who have no citizenship at all.

It is also stated that these subjects are equally equal before the law, except in certain specified cases. In particular, in a document that has the highest legal force– The Constitution – states that foreign citizens and stateless persons have the same rights and bear the same responsibilities as citizens of the Russian Federation. Persons who are not citizens of our state should remember that registration of individual entrepreneurs takes place at the place of registration of residence. Therefore, before opening an individual entrepreneur, it is necessary to deal with this problem. There are two solutions:

1. Obtain a temporary residence permit in the territory of a certain region in which you intend to do business.
2. Get a residence permit. This document, unlike a permit, gives its owner the right to indefinite residence in Russia.

Once these documents have been completed and all the necessary marks on the place of permanent or temporary residence have been made in the identification documents, you can prepare the registration package.

The requirements for organizing your own business in the Russian Federation are very flexible and almost anyone can legalize their business. The main thing is that the businessman is legally capable and does not have mental illness (in certain types activities, such as working with children, a criminal record is also not admissible). You can register your own business starting from the age of 14, but before you officially reach the age of majority according to Russian laws, you must first obtain the support of your parents or other legal representatives.

The following are not an obstacle to starting your own business:

• being on maternity leave;
• IP already closed in the past;
• obtaining pensioner status by the time the business is organized;
• Availability official work(except for those involved in the civil service);
• existing shares in the ownership of the LLC.

Entrepreneurship will not in any way affect the amount of wages, pensions, or child benefits, but will allow the individual entrepreneur to simultaneously receive additional profit from the business.

What is required to register an individual entrepreneur?

If you do not know how to open your own individual entrepreneur and where to start the process of preparing for state registration, then you are recommended to study Law 129-FZ in detail. It has everything detailed instructions, which will help you make a balanced choice in favor of one type of business or another and collect the registration package the first time.

This law was adopted back in 2001, but continues to regulate the procedure for opening a business today, albeit with significant adjustments. The latest amendments were made to it in December 2018.

It is worth noting that many people who want to register as an individual entrepreneur are faced with the problem of multiple returns of documents by the registration authorities for certain reasons. Sometimes this happens if the subject is not authorized to carry out business activities, for example, has not reached the age of majority, or has not received necessary permissions and licenses.

Before you create an individual entrepreneur, make sure that the type of activity you choose is legal. Some types of private business related to the provision of medical services or detective work require obtaining certificates or other documents confirming the right of the entity to engage in this activity. In such cases, the presence of “paper” confirming the level of education of an individual entrepreneur is not enough.

Another common reason for refusal of registration is an incorrectly completed form P21001. It is worth downloading it first on the official website of the Tax Service to be sure that you are using the current version. Changes are regularly made to the form, and if you submit it on an outdated form, registration will be denied. So, starting from April 2018, the application must additionally indicate the email address of the individual entrepreneur.

To become a full-fledged individual entrepreneur, an individual must submit to the local branch of the Federal Tax Service:

• passport;
• identification code;
• application for registration as an individual entrepreneur;
• an application for the transition to a simplified or patent taxation system (this is not necessary, but this application should not be neglected for those individual entrepreneurs who do not benefit from working with VAT);
• the original of the paid receipt of the state duty, which is equal to eight hundred Russian rubles.

The Federal Tax Service does its best to simplify the procedure for state registration of individual entrepreneurs, so new ways of submitting documents have appeared. Now they can be transferred in person, by mail or through a proxy. When submitting documents through a representative, one must not forget about a power of attorney, previously certified by a notary.

To stimulate the development of small businesses in Russia, the registration procedure for new individual entrepreneurs has been significantly simplified. Now you can submit documents to the Tax Inspectorate remotely through the Federal Tax Service website or the State Services portal. But one nuance must be taken into account: an electronic signature will be required to transfer information.

There is another nice bonus for those who register online. This method will save 800 rubles in the amount of state duty. In 2019, the state duty is also not paid when transferring documents through the MFC.

The process of registering an individual entrepreneur lasts no more than 3 working days; after this period, the tax inspectorate transmits data about the new business entity to the authorities of the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation, and also issues the individual entrepreneur a record sheet from the Unified State Register of Individual Entrepreneurs. It is worth noting that in 2019, paper documents confirming the registration of individual entrepreneurs are not issued. A sheet with an extract from the Unified State Register of Inspectors is sent to e-mail specified in the citizen’s application. By the way, an individual entrepreneur can independently verify that he has received the status of an entrepreneur. To do this, you can use the Unified State Register of Individual Entrepreneurs (USRIP) search by TIN or full name. The information is publicly available and absolutely free. But if an individual entrepreneur prefers a standard and proven method of obtaining information on paper, then he should submit an additional request for this during registration. He can pick up the printed version in person or ask for it to be sent by mail.

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