Where to carry documents for the opening of IP. Application for registration of IP in the form P21001. What to do after registration

Consider detailed, but brief information on how to open an individual entrepreneur for free and what is needed for this, what documents, as well as possible methods of registration and reasons for refusing it.

IP (formerly PE) is a form of entrepreneurial activity for individuals. Thanks to it, it is possible to legally engage in entrepreneurship (commerce, certain types of production and provision of services) that are inaccessible to ordinary people, use more favorable tax regimes and have an official seniority, the countdown of which begins from the moment the certificate of registration is received.

This form of doing business is, in most cases, exclusively starting, because. in this case, the entrepreneur is liable for the obligations of the company with his property! If there is a possibility of high financial risks/disputes with an individual entrepreneur (possible damage and the like) in the future, or already now, it is better for you to choose where the responsibility lies only with the property of the company. .

Prohibited Activities

It is not allowed to open an IP if you decide:

• produce psychotropic, narcotic substances, medicines, poisons;
• provide security services;
• evaluate industrial safety;
• help to employ a citizen of the Russian Federation outside the state;
• carry out space activities;
• manufacture and sell alcoholic beverages;
• develop, produce, maintain aircraft equipment;
• create investment and pension funds;
• engage in the manufacture and sale, disposal of ammunition, military equipment, pyrotechnic products of the fourth and fifth class;
• sell electricity;
• to carry out air cargo and passenger transportation.

Employees of the Federal Tax Service warn the applicant about prohibited activities for registration of individual entrepreneurs. In this case, you just need.

Opening costs

• State duty- ₽800. If payment is made online through the State Services, then ₽400;
• Legal address- from ₽0, as you can use your home.
• Seal- for individual entrepreneurs, it is optional, but if necessary, the production price is ≈ from ₽400;
• Opening a current account- cost from ₽0, and the same cost of its maintenance at the start. Further, the price will be approximately from ₽490 per month. Can an individual entrepreneur work without a checking account? Yes, if it complies with the limit of cash payments (no more than ₽100 thousand) under one contract with another legal entity or entrepreneur. When settling with ordinary individuals or their employees, the limit is not established by law.

In total, opening an IP costs at least 400-800 rubles.

Step-by-step instructions for registering an individual entrepreneur

Choose a registration method

The future IP must have a permanent or temporary residence permit, on the basis of the address of which the Federal Tax Service is selected for further treatment.

You can go through the entire procedure either by visiting the tax office (find the address), the MFC (find the address) or register an individual entrepreneur online via the Internet on the tax website. This requires an electronic digital signature, which is obtained at the Certification Center. You must first submit an application by paying a fee and providing a package of documents. The procedure takes from two days to one week, and it should be remembered that the EDS requires annual renewal.

Without an EDS, you can submit an electronic application through the State Services, if you have a verified account.

A brief comparative description of the ways of registering an individual entrepreneur:

Characteristic	Preparing a package of documents yourself	Registration company services
Actions	It is necessary to carefully and without corrections fill out and submit to the Federal Tax Service an application in the form P21001, presenting it along with the package.	Registration of the application, its submission and preparation of documents for individual entrepreneurs are carried out by registrars. If necessary, they will submit and then receive documents from the Federal Tax Service without your presence.
Advantages	Personal experience in communicating with representatives of the tax inspectorate and collecting a package that may be useful in the future. No registrar fees required. You can save time by using the online service.	While the registrars are preparing the necessary and processing, you devote time to other things. If suddenly, for some reason, the Federal Tax Service refuses to register an individual entrepreneur, the responsible intermediaries usually return the amount of state duty to the client.
Flaws	No, but provided that you carefully read the instructions.	You will not know how the FTS apparatus works. Increase registration costs. Your passport data will become known to third parties.
Cost of services	State duty - ₽800, payment of a power of attorney if it is not possible to visit the Federal Tax Service in person - ₽1000-1300	State duty - ₽800, power of attorney - ₽1000-1300, payment for services of the registration company - ₽1000-4000.

There is a compromise option, with the help of which a future individual entrepreneur can save a little on registration: do everything on his own, but entrust the registrars with the longest or most complex registration.

Decide on the type of activity

Possible options are listed in the OKVED classifier, where each type of business is assigned a separate number.

Codes should be entered in sheet A, the regulated number on one sheet is 57 pieces. Use an additional sheet to expand the list. The number of digits in the codes that can be used is 4 or more.

One type of IP activity must be indicated as the main one. It is believed that it is he who will bring the maximum income - more than 60% of the total revenue. The rest of the lessons are optional. It is recommended to enter codes corresponding to real activities. If after opening the IP you decide to change its direction, the list of codes can be expanded.

Be careful! Some activities require a license.

Choose a taxation system

For starters, you can choose the simplified tax system (“simplified”), which boils down to one 6% income tax or a 5-15% income tax minus expenses. You can choose the simplified tax system simultaneously with the application or later, within a month from the date of opening of the IP. It is possible to draw up a document in electronic form.

Brief comparison:

Read more about tax regimes for individual entrepreneurs and the conditions for their application.

When registering an individual entrepreneur, you do not need to independently register with the Pension Fund and the Compulsory Medical Insurance Fund - this happens automatically. The entrepreneur pays annual contributions for himself, but he does not draw up and submit any documents to the funds for himself. But if the entrepreneur wants to receive sick leave and maternity benefits himself, you can voluntarily conclude an agreement with the Social Insurance Fund. Contributions are paid separately. If there is no contract and contributions, then there will be no temporary disability benefits.

Fill out the application form Р21001

Registration as an individual entrepreneur begins with the submission of an application form of a certain form - Р21001. You should write carefully and accurately, as errors, corrections, incorrect filling of columns, illegible handwriting can lead to refusal of registration. In this sense, the use of electronic services is more reliable, since they contain hints and automatically edit what is written.

Since April 2018, the updated registration rules have been working: now the inspection sends documents in electronic form. Accordingly, an active email address must be indicated in the application. If the EGRIP certificate or record sheet is required in paper form, a special request should be made.

Be careful! The signature on the application is not put immediately. To certify the signature, it is necessary to be present at the filing in the building of the Federal Tax Service, or a notary, if it is planned to issue a power of attorney for registration of an IP. In the second case, the fact of submission by a person other than you is indicated on sheet B.

Pay the state duty

Before submitting an application for opening an IP, you need to take the details in your department of the Federal Tax Service, go to any bank that has a license to receive state duties, and deposit a fixed amount - 800 rubles. If you don’t want to fill out a receipt form or simply don’t have time to visit a bank, then pay on the website of the Federal Tax Service.

How to do it:

• go to the site nalog.ru;
• select the appropriate item;
• choose the type of payment;
• enter the payer's data, including TIN;
• make an electronic payment.

The receipt will be sent to your email. It is best to print it out and attach it to the application. Tax authorities can also check the fact of payment using their own information system, but having a receipt speeds up the process.

Prepare and submit documents

In order to open an IP, you will need the following:

• if you decide to use a non-general taxation system, then attach an application for the transition, for example, to a “simplified” system or obtaining a patent;
• copies of the pages of the passport (the original will also have to be presented);
• application for registration Р21001;
• receipt from the bank on payment of the state duty (plus a photocopy);
• if the documents are not submitted in person - a power of attorney.

You can also apply for the transition to the selected taxation system after registration - within the prescribed period. If you miss the deadline, you will have to pay taxes on the general system, which will greatly complicate accounting and reporting for a small business. For example, you can switch to a simplified system only before the beginning of the year, but not in the middle of the year or some time after registration. If you do not pay the patent on time, it is also not valid.

Some banks (Tinkoff, Alfa-Bank, Sberbank, VTB 24, etc.) and accounting services (for example, My Business, Circuit Elba) allow you to prepare a package through them.

Be careful! When submitting documents through registrars or by mail, the application form for registration and a copy of the passport of the future IP are also certified by a notary.

Foreigners will need a translation of a passport of another country, certified by a notary, and a copy of a residence permit or RVP (with the presentation of the original).

After submitting the package for registration, the tax inspector will issue a receipt, which must be kept.

Completion

Now a certificate of registration of an individual entrepreneur is issued quickly - after 3 days from the date of filing an application for registration. If all the papers are drawn up correctly, then within the specified time, an extract from the USRIP on the form P60009 and an IP registration certificate will be sent to your e-mail. If you need a paper version, you should submit a request to the MFC or the Federal Tax Service.

Registering as an employer

In 2020, an individual entrepreneur does not need to apply to register as an insured. Since 2017, the functions of calculating and paying pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and maternity have been transferred to the tax service. In this regard, amendments were made to the Federal Law No. 167 "On Compulsory Pension Insurance in the Russian Federation" in terms of registration of insurers in the territorial bodies of the Pension Fund of the Russian Federation.

According to the provisions of this law, registration and deregistration of policyholders in the Pension Fund is carried out on the basis of information contained in the Unified State Register of Legal Entities, EGRIP, the unified state register of taxpayers received from the tax authorities.

Would you like to register an individual entrepreneur in Moscow on a turnkey basis as soon as possible, with minimal participation and with a guarantee against refusals?

The tariff Registration of an individual entrepreneur in Moscow on a turnkey basis includes the preparation of all required documents for registering an individual entrepreneur, printing on automatic equipment, opening a current account with partner banks: Sberbank, Tinkoff,

Alfa Bank, Raiffeisenbank or Tochka, obtaining statistics codes, informing about the assigned number from the PFR fund, as well as joint filing of documents with the tax office and receipt at the 46th Federal Tax Service.

BUHprofi employees regularly monitor all changes in the legislation of the Russian Federation, which allows you to register you as an individual entrepreneur without refusals and with a guarantee, as well as in the shortest possible time.

The cost of registering an individual entrepreneur in Moscow on a turnkey basis

The cost of registering an individual entrepreneur - 4 800 rub. (all costs included, no additional fees).

• 800 rub. - State duty for opening. Paid through the terminal at the tax office;

• 4 000 rub. - services of our company (list see below).

The price of the service includes

• Opening a current account in partner banks: Sberbank, Tinkoff, Alfa Bank, Raiffeisenbank or Tochka;

• Production of printing on automatic equipment (a sample can be seen below)

• Consultation on registration of IP on a turnkey basis in Moscow;

• Choosing the optimal taxation system (USN-6%, USN-15% or OSNO);

• Selection and coordination of OKVED codes according to your future activities;

• Preparation of all necessary documents and applications;

• Registration of an application for the transition to the simplified tax system;

• Joint filing for State registration with the tax office and receipt;

• Obtaining statistics codes;

• Informing about the registration number assigned to you in the FIU;

• Advice on reporting deadlines.

How long does it take to create a turnkey IP

It takes 5-7 days to register an individual entrepreneur in Moscow.

• Preparation of the required kit - 1 day;

• Registration with the IFTS - 3 working days;

• Making a seal, obtaining statistics codes - 1 day;

• Opening a bank account - 1 day.

The procedure for registering a turnkey IP in Moscow

To save your time, there is no need to visit the office, the completed questionnaire and the necessary information can be sent to us by e-mail. We need to send copies of the following documents:

• Copy of TIN (if any);
• A copy of the passport (page with photo and page with the last residence permit);
• A completed application form. Download the questionnaire.

Next, we select OKVED codes for your type of activity and help determine the optimal taxation system, draw up an application for registration as an individual entrepreneur, and also prepare an application for the Simplified Taxation System (STS-6% or STS-15% if applicable) , then we coordinate the time of visiting the tax office and together with our specialist we visit the tax office to submit a package of documents to the registration window. The state duty is paid by our employee in advance.

Today, any citizen of the Russian Federation, over 18 years old and without mental illness, can open an individual entrepreneur. A foreigner with a Russian residence permit can also become an individual entrepreneur. The main desire is to have your own business. But, of course, without legal nuances can not do. Read about all the requirements in our material.

What you will learn about:

Do you need an IP for your business?

In 2020, the law on self-employment is in full force, it is being implemented in four regions of the Russian Federation, but in the future it will be launched throughout Russia. Self-employment is more beneficial for beginners than individual entrepreneurs, as it involves:

• only 4% tax;
• payment of insurance premiums at will.

For a micro business in the early stages, this is a significant savings. However, self-employment implies that a person works himself, without attracting hired employees. That is, you cannot open a store with sellers and register it as self-employment.

What documents are needed to open a sole proprietorship?

So, let's start with the documents, and they have to collect in the truest sense of the word a whole package. So, you will need:

• Original passport. If you will be issued through the MFC, then notarized copies of all pages are required;
• A completed application for registration as an individual entrepreneur form P21001
  Receipt of payment of state duty;
• If you cannot submit documents on your own, and will involve a representative, then you must issue a power of attorney and notarize it;
  If the person opening the IP is under 18 years old, then additional documents are needed

How to apply for registration online

Time does not stand still and today much has been done for the comfort and time saving of future entrepreneurs. For example, you can apply via the Internet without leaving your home, but only him. And at the same time, you need to issue a QES - a qualified electronic signature.

After three working days (provided that the application on the website is filled out correctly), you take the rest of the documents in paper form to the territorial IFTS. After some time, you receive ready-made constituent documents of the IP.

According to reviews, it is easy to send documents using a separate tax service “Submission of electronic documents for state registration of legal entities and individual entrepreneurs”.

Wait for registration documents by e-mail

Another convenient innovation for entrepreneurs, which has been in place for more than two years, is that paperwork will come by e-mail. According to many entrepreneurs, this is a very convenient solution, it saves time and you can always print documents.

How much does it cost to open a sole proprietorship

This question worries all, without exception, future IP. The price of the issue depends on the method of registration. If you do everything yourself, in the tax office, then you only need to pay a state duty - from 800 rubles. If online and you need a CEP - from 3000 rubles. It will justify its cost, because you can use it when signing contracts, when participating in tenders.

If you decide to issue an IP through intermediaries, you will have to pay for their services. The work of a registrar usually costs from 2000 rubles and more, from 800 rubles it will cost to get a notary's power of attorney for an intermediary.

It is cheaper to register through a bank. For example, turnkey IP registration services are offered by Tochka, Alfa-Bank and other financial organizations. Tariffs, subject to opening an account in this particular bank, start at two thousand rubles.

How long does registration take

This question takes three working days if you submit documents in person. If you work with intermediaries, the terms increase. Each company has its own.

Remember that since 2018, documents confirming the registration of individual entrepreneurs have not been issued. They exist only in electronic form. The entrepreneur receives a record sheet of the Unified State Register of Individual Entrepreneurs by e-mail.

But, if you need paper copies of documents, submit a special request to the tax office, and they will be provided. You can pick them up in person or through a representative.

>Step 1. Select OKVED codes

OKVED is the all-Russian classifier of types of economic activity. Each type of activity is assigned its own numerical code. Simply put, when submitting an application for opening an individual entrepreneur, you indicate the OKVED codes in it so that government agencies know what you will do.

They are divided into classes, subclasses, groups, and so on. Only in words it seems that picking up the code is easy. For example, if you plan to work in the field of leisure organization, then it is presented in different groups, and you need to choose one. After registration, the IP has the right to add, remove unnecessary codes.

How to choose an activity code in 2020,

Step 2. Prepare an application P21001 for opening an IP

In order to open an IP, you do not need to prepare various constituent documents and spend a lot of time. Fill out only the application form P21001. It consists of 5 sheets. You can always download the current version on the website of the Federal Tax Service.

Important! If you are a foreigner, then the application should be filled out on the basis of a residence permit or temporary residence document. You will also need to remember to fill out paragraph 1.2 in Latin.

When filling out on a computer (in a regular document editor), you should pay attention to the requirement of the Federal Tax Service for a font. This is Courier New in size 18 pt. All letters must be capital.

But it’s easier to fill out a document on the website of the Federal Tax Service, but you will have to make a digital signature before that.

Step 3. Choose an IP taxation system

The future individual entrepreneur has a choice of taxation systems, it can be a simplified system, a single tax on imputed income or a patent system.

With the simplified tax system “income”, the amount of tax is 6% of income, with “income minus expenses” - 15% of the difference between income and expenses. In this case, the annual income of an individual entrepreneur should not exceed 150 million rubles.

If you choose UTII, then you will have to pay a fixed amount, which depends on various indicators and is also indicated in the Tax Code.

With PSN, an individual entrepreneur does not pay tax, but buys a patent for a period of a month to a year, that is, permission to engage in a specific business. The cost of a patent is determined by the state.

Important! If you did not have time to switch to the simplified tax system 30 days after registration, you will only have to switch from the first quarter of the new year. So don't hesitate to make a decision!

How to make the right and profitable choice of taxation system

Step 4. Pay the state duty for opening an IP

You can save money on this! How? If you apply for registration online, you may not even have to pay the stamp duty. We chose a different method, you will have to pay 800 rubles. You can pay it on the website of the tax, public services, in banks or through an ATM.

Step 5. Make sure that the package of documents is ready and take it to the tax

The process of opening an IP is not rushed. Therefore, carefully check the package of documents. So you should have:

• IP registration application
• receipt for payment of state duty
• passport with its photocopy

We independently submit to the tax

Next, you go to the IFTS. In the presence of a specialist, you need to fill in the full name field with a black ink pen. and put a signature in the form P21001, you will receive a receipt on receipt of a package of documents from you. You can track the status of your documents online.

Through a trustee

If you do not have the opportunity to hand over the documents in person, you can transfer them to a trustee, but first draw up a notarized power of attorney so that he acts within the law.

By mail

There is another option, how you can send documents to the tax office. The mail will help. Send a letter with a declared value and a list of attachments to the address of the tax office.

In electronic form through the portal of the Federal Tax Service

This is one of the most popular ways. The portal is almost universal. It allows you to get an electronic signature, upload documents and choose a tax regime without leaving your home. He will even create a package of documents for you.

Step 6. Collect documents from regulatory authorities

As we wrote earlier, you can pick up the documents in three working days. You need to have a passport with you, at the tax office you will give a receipt on receipt of documents. If registration is completed, you will be provided with a certificate of registration of IP and registration.

Important! The issued documents must be carefully subtracted, since in case of discrepancy, you should immediately contact the territorial office of the Federal Tax Service or write an appeal online.

What to do in case of an error

If an error in the certificate appeared due to the fault of a tax officer, it will be corrected quickly and free of charge. If you do not see the error immediately, then you will have to resort to a much more complicated procedure for making corrections to the information about the individual entrepreneur.

Step 7. Wait for a response from the FIU on registering an individual entrepreneur

As soon as the IP registration is completed, all your data will be automatically transferred to the pension fund of the Russian Federation, where you will also be registered.

As a rule, documents arrive at the address of registration, if you have not received a letter from the FIU, you will need to come in person to receive the documents.

If you, as an individual entrepreneur, immediately after registering your activity, are going to hire workers, you need to register with these funds as an employer. This must be done within 10 days after the conclusion of an employment contract with a new employee.

Funds will require the following documents:

• statement;
• IP registration document;
• extract from YRGIP;
• a copy of the employment order and a copy of the employment contract with the employee.

Step 8. Get IP statistics codes

In fact, you do not need the code that Rosstat issues, it is more of an informational character. But you still have to receive a notification, because it contains an important code - OKPO, which is needed when compiling reports.

Also, some banks ask you to provide notification of codes when opening a current account. Therefore, it is better to have this document on hand. Now you can also get it online.

Step 9. Open an IP bank account

By law, it is not necessary to open a current account for an individual entrepreneur, but the vast majority do this in the first month after registering an individual entrepreneur.

Current account advantages:

• the ability to work with non-cash payments (including from customers);
• payment of taxes via the Internet;
• pay under an agreement with legal entities.

Each bank requires its own package of documents, but there is also a basis:

• statement;
• passport;
• extract from USRIP;
• extract from the state statistics body;
• IP print sample.

Step 10. Solve the issue of cash payments for IP

If you plan to accept cash payments, you will need an online checkout. Before using it, you must register the equipment with the IFTS. It is impossible to accept money without a CCP and without issuing a check.

Step 11. Decide if you will have employees

It all depends on the scale of your business. If you plan to open a small store, where, in principle, you can solve all the issues on your own, then at the initial stage you can not hire employees.

If it will be a large store, where sellers, cashiers, security guards, etc. will be required, you cannot do without a qualified staff.

Step 12. Submit a notice of IP activity

So, if you have reached the finish line, it's time to inform the state that a new IP will appear soon. Otherwise, it may be offended and present a fine of 2000 rubles.

The notification must be submitted to the territorial body of the department at the place of activity, so these are: Rospotrebnadzor, Rostransnadzor, Ministry of Emergency Situations, Rosstandart, Rostekhnadzor and others. You can notify in person, by letter, e-mail or through the State Services portal.

Step 13. How to submit IP reports

Each individual entrepreneur wants to submit all the necessary reports to the regulatory authorities on time. In total, it is divided into 4 categories: reporting depending on the chosen taxation system, for employees, for maintaining a cash desk, for additional taxes.

You can choose the best way to submit it: in person, by mail or electronically. For all reports, the rule applies - if the last day of delivery falls on a weekend or holiday, then the deadline is postponed to the next business day after it.

Can someone refuse to register an IP? Statistics show that the most common reason for refusal is an incorrectly completed application for registration of an individual entrepreneur. For example, if the passport data is incorrect when sending the online version. Or there are blots in the filling by hand.

Important! If the passport says “issued in the mountains. Moscow”, then this is how it should be written in the application. If you write “issued in Moscow” or “issued in the city of Moscow”, then the employees of the Federal Tax Service may consider filling out the application incorrect and refuse to register an individual entrepreneur.

The second most popular reason for refusal is an incomplete package of documents or a problem with any of the documents. For example, on the Internet, cases of refusal to register an individual entrepreneur are described when the TIN is issued in the maiden name (re-issuance of paper is required, the number remains the same), or when the passport is expired.

To name three other typical mistakes:

• wrong place of registration (when visiting the tax office in person), you have to go to the Federal Tax Service that works at the place of registration;
• the previous IP has not been completely liquidated (the procedure has not been formalized as it should);
• the period for which a person is deprived of the right to engage in entrepreneurship has not expired (this period is determined by a court decision, for example, after bankruptcy).

Important! In case of refusal, the submitted copies of documents will not be returned. As well as the state duty (if it was paid) is not refundable.

Do you need an IP seal?

Amendments of recent years allow individual entrepreneurs to operate without a seal. However, a seal may be required to open a bank account. Therefore, before visiting a financial institution, it is necessary to clarify whether a seal is needed.

Also, a seal will be required to certify strict reporting forms and various documents that are given to buyers. For example, warranty cards.

The seal is done in a special company, and for this you will need a passport, TIN and an extract from the OGRNIP. Now registration of the stamp in the tax office is optional.

An individual entrepreneur is allowed to make any number of seals. Of course, if necessary.

What kind of business can an IP do?

An individual entrepreneur can be engaged in a completely different business, it can be renting out goods, renting equipment, wholesale or retail trade, publishing, various services: tutoring, opening a private kindergarten, etc.

Employees for IP

You can safely hire employees. This process is no different from hiring in large organizations. In order to hire an employee, it is necessary: ​​to conclude an employment contract with him, to correctly draw up personnel papers, to register with the Social Insurance Fund.

But remember! As soon as you officially arrange an employee, you will immediately need to install an online cash desk, because the delay until 2021 is valid only for individual entrepreneurs without employees.

IP insurance premiums

The entrepreneur is obliged to pay such contributions, regardless of whether he has income or not. You will also have to pay a contribution for employees, if any. In the table below, we present the sizes of fixed IP contributions for 2020.

Cash register for IP

The cash reform forced almost all individual entrepreneurs to implement online cash registers. The only exception now is individual entrepreneurs without employees.

Choosing an online cash register can be a problem for a novice entrepreneur, as there are several types of online cash registers: standalone, smart terminals, fiscal registrars.

Standalone ones are cheaper and can function without connecting a computer or smartphone. However, they are inconvenient: entering any information into them, including the positions of goods, is torment. And for commodity accounting, you still need to connect a computer.

Fiscal registrars are similar to receipt printers, they work faster than stand-alone cash registers. But "fiscal" work only with a computer.

For the work of the fiscal registrar, you need a cash register program. An inexpensive and convenient solution is Business.Ru Kassa, which helps not only to issue checks, but also:

• keep inventory records;
• organize promotions;
• identify those goods that are in the greatest demand, and those that are stale on the shelves of the warehouse.

Important! CCP must not only be purchased, but also registered with the Federal Tax Service. How to do it,

How to take profit out of a business

Each individual entrepreneur who has received income in cash or non-cash form can safely take it for himself. In an LLC, everything is much more complicated, money is withdrawn through dividends and wages. An individual entrepreneur can receive money in different ways: withdraw from a bank account, transfer the amount to a personal account or a bank deposit.

How to get tax holidays?

Tax holidays are the time when an entrepreneur can apply zero tax rates, that is, simply do not pay taxes. They can be claimed by new individual entrepreneurs and those who opened their own business, then deregistered and registered again.

If you are engaged in education, scientific activity, production, then you can definitely arrange a tax holiday for yourself. If trading, then no. Each region has its own holidays - check their dates, duration in the tax office at the place of residence.

IP closing

If you decide to close the IP, then it will not take much time. You need to contact the tax office where the IP was registered. You must have an application for termination of activities form No. P26001, a receipt for payment of the state duty. Documents can be submitted in person, through a representative, by mail or online. The procedure is very similar to opening an IP. As a rule, the application is considered within 5 working days.

The most frequently asked questions about opening a sole proprietorship

1. If you are a hired employee, can you open an individual entrepreneur?

If you do not work in the civil service, then it is quite possible to open your own business in the form of an individual entrepreneur.

2. There is no permanent registration, but you need to register an individual entrepreneur.

You can register it at the place of temporary registration.

3. How to open an IP for a foreigner?

The registration process is standard. But all the documents necessary for opening an IP must be in Russian.

4. Do I need to inform the IFTS if my passport has been changed?

No. Passport office specialists themselves transmit information to the tax office.

5. Is it possible to open an individual entrepreneur by proxy?

By law, the applicant may not submit documents himself if he certifies a power of attorney with a notary. It is also necessary to notarize all copies of documents.

When writing an application for opening an IP, it is important not to forget to mark the box that the registration document must be issued to a person who "acts by proxy." This cell is in the application on sheet B.

6. What are the advantages of an individual entrepreneur over an LLC? Are there any disadvantages?

In short, there are seven advantages of sole proprietorship over LLC:

• easier paperwork during registration (you need an application and a passport);
• you can not print;
• no authorized capital is required;
• no need to rent a room for a legal address;
• more opportunities compared to an LLC for withdrawing money from a business;
• it is not necessary to submit financial statements to the tax office;
• Mistakes are “cheaper” (fines for individual entrepreneurs are 3-5 times less than for companies).

In addition, only individual entrepreneurs can use the patent taxation system.

There are also cons:

• IP is responsible for loans and business obligations with its property;
• difficulty in attracting investments and loans;
• it is impossible to open an individual entrepreneur with a partner on an equal footing (divide the business into shares);
• An individual entrepreneur is obliged to make payments to the Pension Fund even when he is not working (if the LLC does not operate and no one works, then no deductions are necessary).

Before you start registering with the Federal Tax Service, make sure that you have all the necessary documents:

1. Application form R 21001 (1 copy)
2. Application for the transition to the simplified tax system (if you plan to apply the simplified tax system 3 copies)
3. Receipt for payment of state duty
4. Copy of the passport
5. Copy of TIN (if issued)

Prepare an application form R 21001.

If you filled out this application manually, then check it again for errors, if you entrusted the filling to the online service, then download the file and print it. Fasten the sheets with a paper clip so that they do not get mixed up, do not sign the document in advance, only in the presence of an employee of the Federal Tax Service. We recommend preparing 2 copies. The process of preparing an application has many nuances and rules for filling out. If an error is found in the document, then this is an unambiguous refusal to register an individual entrepreneur and the money that you paid in the form of a state duty will not be returned to you. We recommend that you carefully consider the process of filling out the P 21001 form or use it, which will quickly, free of charge and correctly fill out the form.

Prepare an application for the transition to the USN

If you have chosen a simplified taxation system, then download the form No. 26.2-1 and fill it out. You can also use our service to fill out an application for USN. Prepare 3 copies of this application.

You can submit this application with all the documents for registering an individual entrepreneur, or you can submit it to the territorial Federal Tax Service within 30 days from the date of registration. We draw your attention to the fact that when submitting form No. 26.2-1 along with all documents, its filling will be different from filling out after registering an individual entrepreneur.

Pay the state duty

You can pay at any branch of the bank, via the Internet on the portal of the Federal Tax Service or at the terminal of the Federal Tax Service when submitting documents. Not every branch has terminals, so it is better to pay the fee in advance.

Save your receipt. Information about the payment of the state duty is stored in the state information system on state and municipal payments (GIS GMP), and you are not required to present a receipt when submitting documents, but not all tax officials know about this, sometimes it is easier to show a receipt than to argue.

Make a copy of your passport

Make a photocopy of all pages of the passport, although practice shows that in most cases they require 2-3 pages and a page with the last registration stamp, but if the employee asks you for all the pages of the passport, you can provide them to him, this will save you time and nerves. If you have a temporary registration, then you need to make a photocopy of the temporary registration sheet. It should be noted that if there is a stamp of permanent registration and temporary registration, registration will be carried out at the address of permanent registration. If you entrust the registration of IP to your representative, then take care to certify a copy of the passport with a notary in advance.

Make a copy of the TIN

If there is no TIN number, the tax authority will automatically assign it to you, based on the data specified in the package of documents for registering an individual entrepreneur. If suddenly, when submitting a package of documents for registration, you are required to apply for the assignment of a TIN, then it is allowed to fill it out on the spot. If you were assigned a TIN, but you did not indicate it, then this will result in a refusal to register an individual entrepreneur.

Important! Double-sided printing of documents submitted to the registration authority is prohibited.

Only 15 minutes and the documents for opening an IP are ready

No need to look for forms and learn the rules for filling them out. Just enter the information in the form fields and in 15 minutes you will be able to download and print the complete package of registration documents. It's free. Additionally, you will receive instructions for filing.

Step 2. Submit your documents

The application is always submitted to the registering Federal Tax Service at the place of residence. There are several ways to apply, see below for details.

Important! The territorial and registering Federal Tax Service may differ. For individual entrepreneurs, all documents are submitted to the registering Federal Tax Service at the address of permanent registration.

To avoid confusion about where to submit documents, use which will automatically determine the territorial and registering Federal Tax Service.

Ways to submit documents:

In person or through a representative. If you decide to personally submit a package of documents for registration, then the presence of a passport is mandatory. In the presence of the inspector, write with your own hand your last name, first name, patronymic (if any) on the "Sheet B" of the application, put a signature. Filling is carried out in black ink in capital block letters. You can assign responsibility for filing documents to your representative, for this the applicant signs an application for registration of an individual entrepreneur in the presence of a notary, and not with a tax inspector, it is also necessary to notarize a copy of the passport.

After receiving the documents, you will be given a receipt on receipt of the documents and one of the copies of the notification on the application of the simplified tax system, if you submitted it, with the date and signature of the tax officer.

• Through the website of the State Services. There is a service on the Public Services portal that helps you independently submit a package of documents for registration with the tax office, but in order to use this service you will need to create a personal account and fill in information about yourself. After successfully uploading the documents to the electronic application, you must sign it with your electronic digital signature (EDS) and choose the method of receiving registration documents: by mail or in person. You can prepare the necessary package of documents for submission through the State Services portal using.
• Online. A fairly convenient and fast way to prepare and send documents for registration of IP. Our service provides a service for residents of Moscow and the Moscow region. All you need to do is enter the required data step by step. The online service will help to avoid errors that may lead to refusal of registration. Also, a copy of the documents signed by the EDS of the Federal Tax Service will be sent to you by email, specified in the application P21001.
• MFC. There are such centers in almost every region. When submitting documents through the MFC, please note that the registration time will be increased. It is also impossible to send documents by mail, documents are submitted in person (it is not required to certify the application with a notary) or through a representative, in this case it will be necessary to notarize the application and passport. It is worth considering the fact that the MFC employee is not always competent in filling out documents, and the IFTS employee will be able to point out an error in the documentation.

  Important! The centers do not accept the application for the transition to the simplified tax system, tk. this does not apply to the provision of a business registration service. With this application, you will need to personally apply to the territorial Federal Tax Service.

  After submitting the documents, be sure to receive a receipt from the MFC employee confirming their acceptance, which serves as confirmation that you really submitted the documents. If there is no multifunctional center in your city, then registration should be carried out through the tax service.

• Mail. This method of registration will be relevant for those who do not want and cannot visit the tax office personally, being in another region where they are not registered at the place of residence, but the documents submitted are sent to the place of registration of the individual who wants to register an individual entrepreneur. To send documents by mail, you must notarize the signature on the application for registration and a photocopy of the entire passport. The postal worker will make an inventory of the documents provided by you so that the FTS officer can verify the contents of the registered letter upon receipt. By submitting documents in this way, you will not be provided with a receipt for the acceptance of documents and a notification of the application of the simplified tax system. When the letter reaches the recipient, a notification will be sent to you.

Step 3: Get your documents

Based on the results of registration, for any method of filing applications, the tax inspectorate sends electronic documents signed with an enhanced qualified electronic signature only to the e-mail specified by the applicant when filling out the documents.

Important! You must enter your e-mail address correctly, otherwise there is a risk of not receiving response documents.

At the same time, in paper form, documents confirming the content of electronic documents can be issued to the applicant or his representative only upon a relevant request to the Federal Tax Service.

• If the documents are submitted to the tax office, by mail or via the Internet, the request must be submitted along with the registration documents.
• If the documents are submitted through the MFC, then the final documents can be obtained upon request from the MFC. The next day after the deadline for registration ends, the inspection will send electronic documents to the applicant and to the MFC. After that, the applicant can request paper documents from the MFC. The center will make documents on paper on the basis of electronic documents received from the inspection.
• If the documents are submitted through a notary, then the final documents can be obtained upon request from the same notary through which the application for registration was submitted. The next day after the deadline for registration ends, the inspection will send electronic documents to the applicant and the notary. After that, the applicant can request paper documents from the notary. The notary will print out the record sheet and certify its equivalence to the electronic document that came from the tax office.
• If documents are sent via DHL or PonyExpress, the request must be submitted along with the registration kit. If the delivery service includes receipt of documents upon registration, the courier will receive and deliver them.

  Important! This option is relevant only for Moscow, since DHL or PonyExpress has an agreement with MIFNS No. 46.

Important! Please note that the methods for obtaining documents based on a request have not yet been fixed in practice. Therefore, at the moment it is not clear how this will actually work.

At the tax office you will receive:

1. Record sheet of the Unified State Register of Individual Entrepreneurs in the form No. P60009.
2. Notice of registration of an individual with a tax authority. It indicates the IFTS, in which you will need to report.
3. Some inspections immediately issue a Letter from Rosstat. If not, you can print it from the Rosstat website. You will need a letter to open a checking account.
4. Certificate of assignment of TIN (if you did not have one)

Important! If you indicated in the application R 21001 the method of receiving documents by mail, then a letter with the originals will be sent to the IP registration address.

Step 4. Get a registration number in the Pension Fund

The tax office itself sends information about the registered individual entrepreneur to the Pension Fund. And the Pension Fund sends you a certificate of registration by mail with the assignment of a registration number. If the certificate has not arrived, you can contact the Pension Fund. But it is not necessary to do this: you only need to find out the registration number.

Step 5. Register the IP with the Social Insurance Fund

If you will hire employees, then you need to register with the FSS. Having declared yourself as an employer, submit certified copies of your registration documents by a notary, as well as a copy of your passport, an accepted employee and a copy of your employment contract. You need to do this within 30 calendar days from the date of hiring the first employee.

Step 6. Open a checking account

In order to make a cashless payment, you must open a bank account. Choose a bank whose tariffs will suit you, it is worth approaching this event responsibly.

Create documents for opening an IP for free

Don't waste time looking for the information you need. Fill out the registration form on our website, select activities from the list. The service will do the rest automatically. You will also receive a receipt for paying the state duty, an application for the simplified tax system if you have chosen this system, and a memo on submitting documents to the tax office.

Timely and correctly prepared reporting is a necessary condition for the success of any, both small and medium-sized businesses. So, what documents should an individual entrepreneur have? What reporting should be kept by him as an employer? In order to avoid problems, the most important thing is to know the correct answers to all these questions, as well as to be able to provide all the necessary data on time and in the correct format.

Starting a business

In comparison with the various difficulties of entrepreneurial activity, registration of an individual entrepreneur is a fairly simple and quick procedure. This implies strict adherence to the rules, under which a person who wants to become a businessman acquires his cherished status within 3 days. At first glance, it seems that the most difficult is over, and you can safely begin to engage in the chosen type of activity, but, of course, this is only the beginning. In parallel with the status of an individual entrepreneur, you assume responsibility for the literacy of reporting within the specified time frame, which must be drawn up within the specifics of your business.

What documents should an IP have? This question interests many. The list of necessary papers that an individual entrepreneur is obliged to maintain can be quite problematic to determine, since it depends on a number of factors, such as the scope of your business, the place of registration of the organization, working conditions, etc.

List of IP documents

Below is a list of documents that each individual entrepreneur must have:

Be that as it may, before preparing a complete list of all documents, you need to immediately clearly determine which method of taxation is most convenient for you, and whether your company plans to organize jobs.

Individual entrepreneur without employees and necessary documents

The most loyal way of doing business is as an individual entrepreneur without hiring employees. In such a situation, you yourself are the master of doing business. Against this background, you are not required to pay salaries to staff every month. Last but not least, there is no need for additional reporting. But still, it will not be possible to completely avoid responsibility to the state. After all, tax obligations will have to be met.

Once in entrepreneurial activity, you immediately face a choice: either to carry out your activities in a standard way, or to stop at one of the suitable tax regimes. Each of these options has its own reporting method. Consider what documents an individual entrepreneur should have under the standard tax regime.

Standard tax treatment

In cases where an entrepreneur opts for the standard tax regime, he must submit the following documents to the tax authorities within the specified period:

Declaration in the form of 3-NDFL:

• submitted by April 30;
• the transfer of tax at the end of the year is carried out before July 15;
• filling and submission of the declaration is possible in paper and electronic form.

IP TIN is the main document, but what else does he need?

Declaration in the form of 4-NDFL:

• presented if you had business income during the year;
• is rented no later than 5 days after the end of the month when these incomes were received.

VAT declaration:

• rented before the 25th day following the last quarter;
• accepted for delivery only in the form of an electronic document;
• tax payment is transferred every quarter.

VAT purchase book. We are talking about examples of reflecting entries in sales books and invoices, where codes of types of operations are marked.

The so-called book on accounting for business transactions, expenses and income - KUDiR.

The documents required for an individual entrepreneur depend on many nuances. The reporting tax regime is considered the easiest to understand. But it is not always profitable. To simplify the activities of small entrepreneurs, the legislation of the Russian Federation has introduced various tax regimes. Let's consider them below.

USN

The most common and simplified of all regimes is the taxation system (STS), which replaces three taxes at once. The simplified tax system does not burden entrepreneurs with the need to pay accruals on property, VAT and personal income tax. Other taxes must be paid in the manner prescribed for individual entrepreneurs under the general tax regime.

The main documents that businessmen are required to maintain on the simplified tax system are the tax return and KUDiR.

ESHN

This is a separately developed tax regime exclusively for those entrepreneurs who are associated with agricultural products. If an individual entrepreneur is classified as a single tax on agriculture (ESKhN), then he becomes obliged to keep the same documents as entrepreneurs under the simplified taxation system, namely the declaration and KUDiR.

ENVR

If you choose the Unified Imputed Income Tax (UTI), regardless of the size of your earnings, you will pay the established 15% of imputed income. Having chosen this reporting system, from the general list of documents you need to submit:

PSN

Another type of taxation regime is the patent system (PSN). The patent value usually depends on the type of activity of the entrepreneur. But the obligatory document is always the Book of Accounting for Income and a patent for a year for individual entrepreneurs.

Detailed information about the various tax regimes for individual entrepreneurs can always be found on the official website of the Federal Tax Service. To do this, you need to go to a special section with information about tax documents, which every businessman who conducts business in Russia is required to submit.

Documents of an individual entrepreneur as an employer

When business is not possible without attracting additional labor, it becomes necessary to maintain additional documents. Hiring citizens to work entails additional responsibility and reporting.

Having started your own business, you fall under the constant control of the Social Insurance Fund (FSS) and, of course, the Federal Tax Service of the Russian Federation (FTS).

Each of these bodies expects an individual entrepreneur who is an employer to submit a certain list of individual documents.

The Federal Tax Service requires data from individual entrepreneurs with employees in the form 2-NDFL before April 1 of the next year. In addition, the number of employees must be reported by January 20. In cases of business closure, information on the number of employees is submitted before the deregistration date.

Reporting in the 4-FSS format is sent to the Social Insurance Fund. Information is provided in paper form no later than the beginning of the second decade of the month. In addition, data transmission is possible electronically.

The Pension Fund of Russia requires an information document in the RSV-1 form. It is necessary to indicate data for the whole enterprise and individual accounting information for each individual employee.

An extract from the USRIP for individual entrepreneurs is also one of the most important documents.

What personnel papers should an IP have?

Each entrepreneur as an employer is required to have the following personnel documents:

• contract in two copies;
• personal cards of their employees in the T-2 form;
• staffing with a schedule of paid holidays;
• job description;
• rules of conduct within the enterprise.

In addition, for the general compliance with the personnel system, the presence of such reporting documents as the staffing table, the time sheet for the time spent at work, the vacation schedule, the expense book, and the labor book is required.

In fact, the registration of a new employee to work in a private business is not such a complicated procedure. The main thing is to carry out a complete document flow and properly maintain personnel records. And the timely filling out of all employment forms will give a chance to avoid unpleasant problems with regulatory government agencies and the employees themselves.

Using the list above, you can always check whether all documents are available. It will also allow you to understand which of them are yet to be received. Experienced entrepreneurs note that you should even get yourself a folder of official documents of an individual entrepreneur. This will certainly become a very convenient tool in running your business and will allow you to control any situation, which will simplify interaction with government agencies. In addition, he will leave time for the implementation of his own innovations as a businessman. Here are the documents that an IP should have.