What is needed to open a SP. How to apply for an IP: step by step instructions. Step. We hand over the finished package of documents to the tax

For every extraordinary person endowed with the ability to make money in a different way than the majority of officially employed people, society mercilessly presses. This is because “it’s not accepted in our country”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. In this case, the length of service will start from the day of registration, and social guarantees for a comfortable old age are provided. Perfect option for freelancers.

Opening an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new opportunities for business and allows you to additionally attract third-party capital from investors. There are many advantages, and they are different for each type of activity, for each individual entrepreneur.

We present you with step-by-step instructions for opening an IP from scratch.

A package of documents for opening an individual entrepreneur

By the way, about the types of activities. Classifier OKVED contains them full list, and before writing an application, you will need to familiarize yourself with it and choose several types "for yourself". It is better to choose several, with a future perspective. This foresight will help you save money: in the future, when you add (change) OKVED codes, you will be obliged to pay the state duty. The very first OKVED, chosen by you, should correspond to the main type of activity, the rest should be additional or related. If in doubt, you can consult a specialist.

Correct choice of OKVED - this is not a simple formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled in on the P21001 form (you can take it from the tax office or download it on the Internet). Your personal data and selected in advance are entered there oKVED codes... If you submit the application yourself (not by mail or through a trusted person), then the signature at the notary may not be certified, although in order to avoid mistakes when filling out (and there may be many of them, despite the seeming simplicity of the document), it is recommended to contact this specialist... It will cost several hundred rubles: a very reasonable price in exchange for ensuring that the application is received the first time. Copies of all pages of the passport should also be certified there.

The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what includes the package of documents submitted to the tax office:

Application for registration of individual entrepreneurs;
Copies of all pages of the passport (including blank ones);
Copy of TIN (if any);
A receipt for the payment of a contribution to the treasury, that is, state duty.

If you do not have a TIN, then at the same time you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after submitting the corresponding application), or even after registration is completed. This point can be clarified with the employee of the tax office.

Application for registration of individual entrepreneurs

Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.

So, the reasons for refusing to register an individual entrepreneur:

The wrong body of the IFTS was selected;
Incorrectly drafted documents;
Not the entire package of documents is presented;
From the day you were declared bankrupt (according to the previous type economic activity) one year has not yet passed;
The ban imposed on the conduct by you is in force business activities by the court.

In addition, for a person who has not reached the age of majority, there must be an opinion of the court or guardianship authorities, indicating that he has achieved a state of full legal capacity. The marriage of a person under 18 years of age is also considered a condition for providing the opportunity to open an individual entrepreneur.

In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The term for registration of an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if an application has been submitted. They can be handed over to you either personally or by postal mail at your place of residence. Better, of course, to pick up so securities yourself.

Registration of individual entrepreneurs in the tax

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (simplified tax system), but note that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you better choose the OCH (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan on hiring more than 15 employees, OCH cannot be avoided. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not 6%, but 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. By this issue it makes sense to consult an economist.

Choosing a taxation system other than OCH, which is applied by default, you will need to write a corresponding statement, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business.

Registration of an individual entrepreneur with the FIU and the FSS

After receiving the relevant documents, you will need to contact the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will exactly ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:

OGRN;
EGRIP;
SNILS;
Passport.

If you hire employees (become an official employer), then additionally the PF provides labor contract, employment history and SNILS (payer's certificate), and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need a vacation, maternity leave or sick leave. In short, registration with the FSS provides additional social guarantees. Contributions to both the Pension Fund and the FSS can be paid either every month, or immediately deposit the amount for the entire year. The staff will help you calculate it. The total payment is usually just over 1,000 rubles.

Do I need an individual entrepreneur checking account?

Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present to the bank when opening a settlement account (p / s) of an individual entrepreneur. P / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties within the framework of one contract, the law obliges you to this formality. And it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.

How much does it cost to open an IP?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a bank account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact the office, which will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 tr.

It is done

After all the formalities are settled, you can safely begin to exercise your rights as an individual entrepreneur, without forgetting, however, about the responsibilities. Tax reporting in the case of choosing the simplified tax system is quite possible to conduct independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the system chosen, the duration of the reporting period may be different: once a month, once a quarter or once a year.

Video recording about step-by-step registration as an individual entrepreneur:

Rules for state registration of legal entities and individual entrepreneurs by entering information into Single register are enshrined in the law "On state registration ..." dated 08.08.2001 No. 129-FZ.

For many aspiring entrepreneurs who are faced with the need for registration for the first time commercial activities in registration authorities, step-by-step instructions for opening an IP will be useful.

Step-by-step instruction IP registration is a certain ordered algorithm of actions aimed at performing a number of legal operations in order to register the IP status.

How to open an individual entrepreneur (step by step instructions) is of interest not only to novice entrepreneurs, but also to experienced individual entrepreneurs who want to close an old business and start a new one.

To know about the basic rules for registering an individual entrepreneur in 2018 - 2019, we will explain the current norms of Russian legislation.

In our country, the following categories of persons have the right to register the status of an individual entrepreneur:

Citizens who have reached the age of majority, that is, 18 years old.
Fully capable citizens.
Citizens who have reached the age of 16 who:

got married;
obtained the consent of parents, adoptive parents or guardians;
recognized by the court as fully capable.

Citizens of the Russian Federation, foreign citizens and persons who legally temporarily or permanently reside in the Russian Federation.

State and municipal employees are prohibited from engaging in commercial activities.

How to open an IP yourself

He or his representative can take actions to register information about an individual entrepreneur.

Various registrars can act as a representative. That is, private companies, whose services are used by entrepreneurs who do not want to spend their personal time visiting state registration authorities.

Self-opening of an individual entrepreneur has its obvious advantage in the form of significant savings in funds for registration procedures.

In addition, going through the registration procedure in person, the individual entrepreneur gets acquainted with all the subtleties and features of this legal operation. The individual entrepreneur also gains valuable experience of interaction with various government agencies.

The negative aspects of such an appeal to the registration authorities are the expenditure of a citizen's personal time, the need to collect and prepare documentation requested by the authorities on their own.

The entrepreneur will have to personally stand in line to the duty officer of the registration authority, submit documentation. If errors are found in the submitted application for registration, he must independently deal with their elimination.

Many individual entrepreneurs who have already gone through the registration procedure note that this is a simple and quick operation. IEs believe it is not worth the significant cash outlay for private registrars.

Can an individual entrepreneur have a name. Selecting Activity Codes

Before contacting the registration authority, which is the tax inspectorate, an individual entrepreneur who has decided to independently register his status often wants to decide on the name.

Unlike legal entities, which can choose anonymized names, individual entrepreneurs have no choice.

Entrepreneurs who conduct business without forming a legal entity can be named only in accordance with their full name. However, an individual entrepreneur has the right to register a trademark that will distinguish his products or services.

OK 029-2014 contains a unified list of varieties economic activity, each of which has been assigned a personal identification code. The document contains a hierarchical list, grouped by line of business.

The type of commercial activity chosen by the entrepreneur must be present in this classifier.

An entrepreneur who independently applied to the tax office for registration should carefully study normative act and accurately determine the activity code corresponding to its specialized direction (for more details, see How to choose OKVED codes 2018 - 2019 for individual entrepreneurs? What types of activities do individual entrepreneurs have?).

In the application for registration, the entrepreneur will be required to indicate the codes of the types of activities that he will be engaged in as part of the IP.

How to get an IP using the services of a third-party registrar

Many companies offer entrepreneurs the services of registering their status with government agencies.

Professional specialists with specialized legal education provide clients with advice on registration issues, represent the interests of individual entrepreneurs in government agencies and perform other actions aimed at registering the status of individual entrepreneurs.

Registrars can independently open accounts in the name of individual entrepreneurs, maintain their accounting records, monitor credit relations and provide many other types of services.

The main advantages of using the services law firms saving time and obtaining the status of an individual entrepreneur without personal participation in registration activities.

Naturally, the services of the registrars are paid, which entails carrying the IP additional costs... Also, a citizen who has resorted to third-party assistance in registration matters will be familiar with this procedure rather superficially.

What you need to open an IP

Many citizens who open an IP for the first time often search the Internet for information on the request "what is needed to open an IP."

Don't know your rights?

Opening an individual entrepreneur requires registration, and registration begins with a visit to the tax office at the place of residence of a citizen and providing required package documents with a statement.

How to make an individual entrepreneur: an application for registration with the Federal Tax Service

The citizen will need to fill out a standard application on the P21001 form. The document form was approved by order of the Federal Tax Service of the Russian Federation dated 25.01.2012 No. ММВ-7-6 / [email protected]

The document includes the following points:

Title of the document.
F. I. About the applicant.
The gender of the citizen.
TIN number.
Birth details, that is, date and place of birth.
Applicant's citizenship data. If the applicant is a foreign citizen, then the code of the state of which he is a citizen should be indicated.
Residence address of the future entrepreneur.
Passport details.
Details of the document confirming the rights of a foreigner, stateless person or a person who temporarily or permanently resides in Russia.
Information about the codes of economic activity.
Applicant's contact details.
The way of responding to the application.
Signature of the person who submitted the application.
Information about the confirmation of the applicant's signature.

An application form for registration of an individual entrepreneur can be downloaded in the Forms section at the beginning of the article. It is better to fill out the document in electronic form. Making a statement manually often leads to additional errors.

Preparing a package of documents for registration

Federal Tax Receipt

To carry out identification of the identity of the applicant, he must have a passport with him.

Also, he will need a receipt for payment of the state duty in the amount of 800 rubles, which is charged for the implementation of registration actions for registering a new individual entrepreneur.

A citizen can pay the duty at a bank branch, at a bank terminal or on the official website of the Federal Tax Service of the Russian Federation.

Power of attorney of the representative of the entrepreneur

If on behalf of an entrepreneur wishing to register his status, his representative acts, then he must have with him a duly executed power of attorney confirming his representative powers.

You can delegate the authority to register an individual entrepreneur on the basis of a notarized power of attorney.

Which tax office should you contact with documents

You can carry out an operation to register an entrepreneur at the tax authority at the place of residence of the individual entrepreneur.

You should contact the tax office in the region where the citizen is registered in accordance with the passport.

If there is no registration mark in the passport, then you can apply for state registration of an individual entrepreneur to the tax authority at the place of stay.

How to submit documents

You can submit documents in person (through the tax service or the MFC) or with the help of a representative. If a citizen does not want to visit the tax authority, the MFC personally, and also does not want to authorize his representative for these actions, then he has the right to send documents by mail to Russia or send them in the form of an e-mail.

Personal filing of papers

When submitting documents on paper or electronic media, the applicant must be sure that they contain only genuine information and are valid.

It is worth making sure that you have a complete documentation package. It is important to check that the application meets all legal requirements and contains all the required signatures.

Mailing

If documents for registration of an entrepreneur are sent by Russian post, then when registering a parcel, its declared value should be indicated. The parcel must have an inventory of all papers attached to the application.

Electronic submission of papers

You can submit papers for registration of an entrepreneur through the electronic application of the Federal Tax Service of the Russian Federation.

After registering in the user's personal account, the entrepreneur will be able to select the required option and apply for registration actions.

Refusal to accept the electronic application for registration

An electronic application located on the official website of the Federal Tax Service may refuse a citizen to accept an application and a package of documents attached to it if:

The applicant violated the requirements of the instructions of the service regarding the order of formatting, execution and certification of documentation.
The information indicated in the registration documents differs from the passport data of the citizen.
The applicant did not indicate his TIN.
The applicant has paid incorrectly the state fee. This situation can arise if a citizen has chosen the wrong tab and translated cash to incorrect bank details.
The citizen has filled out the registration application incorrectly. For example, I made mistakes when specifying the number of spaces in the passport number or incorrectly aligned the text to the sides of the field.
The applicant incorrectly specified abbreviations associated with the name of address objects.
The citizen who filled out the application made mistakes in the text of the document.
The applicant left blank fields that must be filled in.
The citizen attached an incomplete package of documents to the application for registration of an individual entrepreneur.

Procedure for consideration of documents in the Federal Tax Service

Duty tax inspector, authorized to accept applications from citizens, identifies the identity of the applicant. He performs a preliminary check of the submitted documentation and registration application.

After carrying out these operations, the authorized employee of the tax authority issues a receipt to the applicant in receipt of the application and the papers attached to it. A receipt issued to a citizen by an employee of the tax service must contain the signature of the official, the stamp of the tax department and the date of receipt of the application.

The application is registered and receives an individual number. After 3 days from the date of receipt of the application, the tax inspectorate decides whether to register an individual entrepreneur or refuse to register it.

What documents are issued after registration of an individual entrepreneur

If the individual entrepreneur has received the consent of the tax authority to carry out registration actions, then he will be able to receive a sheet of record of the USRIP.

This document can be issued to the applicant personally or through a representative, if he has a notarized power of attorney. It is also possible to send documentation by mail.

Having received a document confirming the registration of an individual entrepreneur, a citizen must carefully read its content. It is recommended to carefully check all points and make sure that the data specified in it correspond to the information about the individual entrepreneur.

If a citizen discovers that a number of information does not correspond to the previously declared data, then he must immediately contact the tax office that issued the documents.

If authorized executive the tax authority recognizes that mistakes were made through its fault, the documents will be reissued as soon as possible free of charge.

What to do after registering with the tax office

After the official registration with the state, the entrepreneur will have to carry out a number of legal operations, among them:

Registration with pension authorities.
Registration with insurance authorities.
Obtaining statistics codes at the local branch of Rosstat bodies.
Making a personal seal (at the request of the entrepreneur).
Opening a current account in a banking organization.

Changes to information about individual entrepreneurs

If there are legal grounds for making changes to the information recorded government bodies when registering an individual entrepreneur, he should inform the tax office about this.

The tax inspectorate will confirm the need to amend the data reflected in the Unified Register.

What registration information about an entrepreneur may be subject to change

A citizen who is legally registered as an individual entrepreneur is obliged to inform the registration authority at his place of residence about changes in the data concerning him:

FULL NAME.
floor;
date of birth;
place of birth;
residence addresses;
citizenship;
details and content of the identity document;
details and content of papers confirming the rights of a foreign citizen;
details and content of documents confirming the rights of a stateless person;
details and content of papers confirming the rights of a person who temporarily or permanently resides in Russia.

How to apply for changes to your registration information

To make such changes, a citizen will need to submit a relevant application and a copy of his identity document to the tax office.

You can submit documents by a personal visit to the tax office or the MFC, through a representative who has a notarized power of attorney; or by mail.

If instead of the entrepreneur the documents are submitted by his representative, then the signature of the applicant, which is contained in the application for amending the registration information, must be notarized. Changes are made based on the submitted application of the entrepreneur within 5 days.

Thus, citizens wishing to register their status as an individual entrepreneur in accordance with the established procedure must draw up a corresponding application, prepare all the necessary legal documentation and apply to the tax office for registration actions.

Even more materials on the topic under the heading: "SP".

Registration as an individual entrepreneur is one of the ways to start your business in accordance with the legislation of the Russian Federation.

For an individual entrepreneur, there are a number of features that will be discussed in this article. At the same time, at the beginning of the year, some changes come into force regarding the procedure for opening an IP in 2019.

Who is not allowed to open an IP?

First of all, the legislation of the Russian Federation (129-FZ of 2001) prohibits the creation of individual entrepreneurs by those people who already have one registered enterprise. In addition, it is not allowed to register partially or completely incapacitated citizens, as well as minors. However, in the latter case, there are reservations:

If a minor has been legally married, he can open an individual entrepreneur starting from the age of 16, since from that moment he is recognized as fully capable.
From the age of 16, you can apply if a teenager works on (subject to permission from a so-called legal representative).
Finally, with the consent of both parents, certified by a notary, a minor can register from the age of 14.

In addition, it is impossible to register as an individual entrepreneur if you choose one of the following activities:

Some types of transportation (air cargo and passenger), as well as the development of aviation technology.
Space activity.
Private security activities.
Alcohol related operations (both production and trade).
Production and distribution of narcotic and psychotropic substances, as well as medicines.
Industrial safety analysis services.
Most of the activities, one way or another falling under the Labor Code of the Russian Federation, are employment outside Russian Federation, management of pension and investment funds.
Production and distribution of pyrotechnics.
Activities related to military equipment and weapons.
Sale of electricity.

Selection of OKVED codes

From January 1, 2017 entered into force new edition the all-Russian classifier - (another name - OKVED 2017). Accordingly, when registering as an individual entrepreneur in 2019, it is necessary to apply this particular edition. At the same time, those entrepreneurs who simply change the type of activity must also indicate the codes in accordance with the updated version.

It is necessary to indicate several OKVED codes so that they cover not only current activities, but also those that the entrepreneur plans to engage in in the future.

This will allow avoiding a possible refusal to register, as well as additional problems in the functioning of an individual entrepreneur in the event of expansion of activities.

Total number of specified codes should not exceed 50: in addition, each of them must contain at least 4 characters - if the application contains codes with fewer characters, the representative of the tax inspection will refuse to register.

It is important to remember that in 2019 the rule remains that the percentage of revenue that the entrepreneur will receive from the main activity (only 1 code can correspond to it) must be not less than 60% from the total amount of income.

Choice of taxation system

Among the taxation systems available for an individual entrepreneur are:

General taxation system () - IE pays 13% for himself and his employees, in the amount of 18% or 10% in some cases (if transactions were carried out that are subject to VAT by law). In addition, as an individual, an entrepreneur will be required to pay taxes on property - real estate, etc.
Simplified taxation system (). With it, the individual entrepreneur pays 6% in the case of a tax base in the form of income and 15% in the case of a base equal to the difference between income and expenses. The simplified tax system replaces the payment of personal income tax in terms of income from entrepreneurial activity and property tax of individuals (however, according to No. 382-FZ, individual entrepreneurs are obliged to pay this type of fee in relation to some real estate items listed in this law). Also, the simplified tax system replaces VAT, in addition to that which is paid when importing goods to customs points and when performing 2 types of contracts - simple partnership and trust management of property.
Patent taxation system () - can be used by individual entrepreneurs with a headcount for reporting period no more than 15 people. Annual income - up to 60 million rubles. You can buy a patent for a period of 2 to 12 months and not pay taxes on the main activity during this period. The patent exempts from personal income tax payments from income when performing those activities to which the patent applies, from property tax. persons (the same condition) and partly from VAT (except for activities for which a patent is not applied, situations of import of goods and operations listed in article 174 of the Tax Code of the Russian Federation).
Unified agricultural tax () - can only be used by those individual entrepreneurs that produce agricultural products. The conditions are similar to the simplified tax system, it eliminates the same types of fees.
A single tax on imputed income () - applies to certain types of activities (which are listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation). In fact, it replaces the same taxes as the simplified tax system. At the same time, there should be no more than 100 employees in the company, the regime should be used in the territory where the individual entrepreneur operates, and the entrepreneur should not work under a simple partnership agreement and trust management of property.

It should be borne in mind that if during registration an application for the possibility of applying a special regime is not submitted, the company will automatically be put on common system taxation. The choice of the system depends heavily on the type of activity, the expected level of income, the location of the organization, etc.

State duty for opening

The size of the state fee for registration as an individual entrepreneur at the end of 2018 is 800 rubles... The receipt can be obtained on the website of the Federal Tax Service of the Russian Federation: there the receipt necessary for the entrepreneur is automatically generated, which is subsequently paid in the window or using a special machine at any branch of Sberbank. From January 1, 2019, the state fee for opening is equal to 0 rubles for electronic submission of documents.

In addition, recently it became possible to pay this amount via the Internet. In this case, it is necessary to indicate the TIN in the receipt in addition to the full name and registration address.

Application and filling it out

Possible reasons for refusal

Among possible reasons refusal to register can be divided into six main groups:

Errors in filling out the application or the absence of some documents required for registration.
Choosing a prohibited activity.
Submission of documents to the tax office not in the place where the entrepreneur is registered.
Registration as an individual entrepreneur without registration (according to the legislation of the Russian Federation, it is impossible to have 2 valid certificates).
A court decision on the prohibition of entrepreneurship (if the period established by it has not expired).
Finally, if the previous registered IE was closed forcibly or less than 12 months ago.

In other cases, the tax inspectorate has no right to refuse registration to an entrepreneur.

Registration in funds

An individual entrepreneur who is going to conduct activities alone, without employees, does not need registration with the Pension Fund and the FSS. If he plans to hire employees or conclude contracts with service providers, he needs to register with the FSS of Russia as a payer of contributions. At the same time, in the case of work with temporary workers, registration is required only if the contract provides for a clause on injury insurance.

In addition, in the case of working with employees or performers, it is necessary to register with the Pension Fund. As a payer of contributions for compulsory medical insurance, registration will be carried out without the direct participation of the entrepreneur. And an individual entrepreneur will also be automatically registered for his own pension insurance.

In 2019, fixed payments for individual entrepreneurs are not tied to the minimum wage in any way. They are determined in accordance with Federal Law No. 335.

They will need to be paid in any case, even if the individual entrepreneur does not carry out any activity.

The minimum wage from May 1, 2018 is 11,163 rubles... The tariff in the Pension Fund of Russia is 26%, the contribution to the FFOMS is 5.1%, in the Pension Fund of the Russian Federation 1% for income over 300,000 rubles.

Contributions to the Pension Fund - 29 354 rubles. until 31.12.2019.
Contributions to FFOMS - 6,884 rubles. until 31.12.2019.
For pension insurance from income exceeding 300,000 rubles - 1%, but not more than 234,832 rubles. until 07/01/2020.

Printing, checking account, cash desk

The entrepreneur is not required to have. Accordingly, this is individual decision for every person. Most often, the company's image depends on its presence or absence when working with counterparties (especially if they are legal entities). It is desirable to place on the seal the full name, the region in which the individual entrepreneur operates, the name, the TIN number, etc. In addition, you can add a logo there (if available).

Most needed for those entrepreneurs who work remotely (for example, when opening an online store), since payment will be accepted by bank transfer.

If an individual entrepreneur applies UTII or a patent, the presence of a cash register is optional. However, they do not get rid of the need to provide proof of purchase - sales receipt or a receipt. If an individual entrepreneur provides services to the population, he also has the right not to have a cash register, but in this case he must issue. For the Unified agricultural tax, the simplified tax system and the general tax regime, the individual entrepreneur must have a cash register.

How much does an individual entrepreneur cost?

The entrepreneur will incur the following registration costs:

Payment of the state fee - 800 rubles. From January 1, 2019 - 0 rubles for electronic submission of documents.
The cost of making a seal is from 400 to 800 rubles.
Payment for notary services - from 1000 to 5000 rubles.
Additional services of companies during the registration process - up to 3000 rubles.

In this way, minimum costs when opening on independent actions without making a seal will be 800 rubles, and the maximum using additional services make up about 10,000 rubles.

In this case, the individual entrepreneur will be forced to pay a certain amount of money for the services of the bank in which the current account will be opened. It is best to choose those banks that share offers for LLCs and individual entrepreneurs, since the former are very unprofitable for individual entrepreneurs.

Registration through public services

Can be implemented. An important plus is the minimum waiting time in line when submitting an application - it is 15 minutes. In this case, the application for registration itself must be completed within 20 minutes.

The term for the provision of services for registration of an individual entrepreneur through the portal is longer than in the case of a personal submission to the tax authority. It is 5 business days.

Both citizens of the Russian Federation and foreign citizens and stateless persons can apply for the service. To do this, you need to register in personal account and fill out the relevant documents. Moreover, they can be served in both in electronic format, and in person, by mail, through the MFC or a legal representative.

Advantages and disadvantages of IP

Just like others legal forms, the individual entrepreneur has a number of pros and cons. So, one of the main drawbacks can be considered the fact that in this case a businessman is liable for obligations with all his property. In addition, for individual entrepreneurs, as discussed above, there are a number of activities that cannot be engaged in.

Finally, the amount for an individual entrepreneur does not depend on whether some activity is currently being carried out or not.

Among the advantages of IP are:

Simplified procedure for registration (including due to the absence of the need to form constituent documents).
No need to submit some types of reports (for example, accounting).
Lower level of fines (in particular, administrative).
The possibility of using a simplified taxation system.
You don't need to have a legal address.
You can make decisions without creating a protocol.
The profit from doing business immediately becomes the property of the businessman.
Individual entrepreneurs are not required to conduct cash transactions according to the established rules.
No need to form authorized capital during registration, etc.

Thus, in this article, the main nuances of registration as an individual entrepreneur were revealed, which must be observed. This is a fairly simple process, which, however, requires attention to the changes that are made annually.

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

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

original passport (notarized copies of all pages of the passport, if you submit documents by mail or through a representative, as well as in case of applying through the center of public services "My Documents");
copies of all pages of the passport;
Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put in the presence of a tax inspector when submitting documents or in the presence of a notary. "\u003e completed application for state registration of an individual as an individual entrepreneur (form No. Р21001);
receipt of payment of state duty (using the service on the FTS website, you can generate a receipt for its payment at any bank or pay online);
a notarized power of attorney for a representative (if you submit documents through a representative);
For an applicant between the ages of 14 and 18, one of the following documents is additionally required:
- notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
- a copy of the marriage certificate by a person registered as an individual entrepreneur;
- a copy of the decision of the guardianship and trusteeship body or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable
"\u003e additional documents
if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

Note! From January 1, 2019, when sending documents for state registration in electronic form, including through the center of public services "My Documents" and a notary, you do not need to pay a state fee.

3. Where can you submit documents?

You can register as an individual entrepreneur at the place of registration indicated in your passport. If the place of registration is not indicated in the passport, then state registration IP can be carried out at the place of stay. You can apply:

personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the FTS website;
online using a special service on the FTS website. In this case, you will need a qualified one;
by mail with a declared value and a list of investments to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, interdistrict IFTS of Russia No. 46 in the city of Moscow. Within Moscow, documents can also be sent and received via DHL Express and Pony Express;
through a notary in the form electronic documentssigned by a strengthened qualified electronic signature (notary services are paid).

If you are registered at the place of residence in the Central, South-West or North-East administrative districts, an application for registration of an individual entrepreneur can also be submitted at the center of public services "My Documents":

residents of the Basmanny district - in the center of the state services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, 13, building 3;
residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of regional significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex Afimall City;
residents of the South-West Administrative District - in the center of public services "My Documents" of regional significance in the South-West Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
residents of North-Eastern Administrative District - in the center of public services "My Documents" of city significance at the address: Mira Avenue, house 119, building 71, pavilion VVC №71

4. When will the documents be ready?

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

You can get ready documents by e-mail, by paper letter by mail, as well as at inspection number 46 (in person or through a representative) - depending on which method you indicated when submitting the application.

Note! Registration certificates for individual entrepreneurs have not been issued since January 1, 2017. Following the registration, you will receive a sheet of entry from the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration natural person at the tax authority.

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

Since January 1, 2017, registration certificates for individual entrepreneurs have not been issued. The unified state register of individual entrepreneurs is kept in electronic form. You can only get the USRIP record sheet:

in electronic form (registration on the FTS website is required);
on paper.

Providing information to EGRIP online is free. To receive a sheet of record of the USRIP on paper, you will need to pay a state fee, as well as submit the following documents:

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

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

You can also get information from the USRIP record sheet, for this you need to submit documents to.

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

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

To make changes you will need:

an application for amending the information about an individual entrepreneur contained in the United state register individual entrepreneurs (form No. Р24001);
copies of documents on the basis of which changes will be made.

Documents can be submitted:

personally or through a representative under a notarized power of attorney to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the FTS website;
by mail with a declared value and a list of investments to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, interdistrict IFTS of Russia No. 46 in the city of Moscow. (within Moscow, documents can be sent and received also via DHL Express and Pony Express);
online using a special service on the FTS website. In this case, you will need a qualified one.

It will be possible to receive the EGRIP record sheet in 5 working days by mail or at inspection No. 46 (in person or through a representative), depending on which method you indicated when submitting the application.

You have decided to start your own business: you have an idea, plan and agreements with investors. It would seem that all that remains is to take and do. But the most unpleasant thing begins - paperwork. We have compiled a checklist that will help you. Follow the steps in order, and you will register the IP yourself.

How much does it cost to open an IE in 2020

free of charge if you submit documents electronically, through the MFC or a notary;
800 rubles if you submit documents in person;
1,000-1,500 rubles - for a notary, if you submit documents by mail or through a representative. When you visit the tax office personally, you do not need to certify the application with the notarus.

Step 1: Choose a taxation system

Decide in advance how you will pay taxes in order to submit an application for choosing a taxation system along with the registration documents.

Now in Russia there are 6 tax systems. We recommend paying attention to the STS, UTII and patent. They are designed specifically for small businesses to reduce tax burden and simplify bookkeeping.

Step 2: Determine your type of activity according to OKVED

In the documents for registration as an individual entrepreneur, you must indicate the activity code according to the OKVED directory. Identify a few codes that you are or will be doing.

Step 3: Prepare documents for registration of an individual entrepreneur in the tax

To register an individual entrepreneur, you will need the following documents:

Passport with a photocopy or its notarized copy.
Application for state registration. If you send documents by mail or submit through a representative, certify the application with a notary.
Receipt for payment of the state duty of 800 rubles.
Copy of TIN certificate. If it is not there, then the TIN will be assigned to you during the registration process.
Power of attorney for a representative, if someone will hand over documents for you.
Notification for the application of the simplified tax system, if you have chosen this taxation system. Prepare two copies. One will be taken by the tax office, and on the second they will put a mark on the acceptance of the application.

Step 4: Submit documents to the tax office, MFC or electronically

The second way to apply for registration as an entrepreneur is through the MFC (multifunctional center of public services). There are such centers in every region. Call the MFC in advance and check if they accept registration documents. Not everyone does this. The MFC in Moscow accepts documents only if there is a residence permit in the Basmanny district.

If you can't come in person, send the documents to the tax office by mail valuable letter or file through a proxy representative. But before that, certify the application and a copy of your passport with a notary.

The tax office will give you a receipt for the documents. Save it, you will need it when you pick up the registration documents for the individual entrepreneur.

Electronically

What to do after registering an individual entrepreneur

... In 7 lessons, he will help you figure out how, when and what reports to submit, how to draw up documents, how to properly receive money from clients.
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