In which tax open the PI. Documents for registration and maintenance of IP. Pros and cons

Registration IP in Moscow is possible under one condition: if there is a capital registration in the applicant's passport. This may be a residence permit or temporary registration (this option is only suitable if the individual has no permanent residence in another location in the Russian Federation). One way or another, a stamp is needed confirming that the potential individual entrepreneur lives in Moscow legally and, therefore, it has the right to deploy commercial activities here.

Where to register IP in Moscow

What tax carries out the registration of IP in Moscow? Exceptionally interdistrict IFTS No. 46. As you can see, there is an accurate answer to the question of where to register PI in Moscow, with coordinates in Yandex.Maps.

Contacts:

It is useless to disturb the tax authorities at the place of residence: there are not engaged in registration procedures, so they will still be redirected in the 46th. If subsequently, the entrepreneur will need to change information in the registration documents, it also needs to be addressed to this inspection. But tax calculations and reporting keeps under the control of the body at the place of residence of the IP, so you will stand on tax accounting you will be in the IFST, on whose territory your home address is.

Preparation of documents for registration of IP in Moscow

Muscovites are preparing a standard for all package of documents for the registration of IP and submit it in the same order that residents of other cities of Russia. This includes:

1. Application for registration of IP. The statement provides for the field allotted under the INN. If the applicant does not have it, then the registration will take a little longer than it could, because at first the individual will be registered and assigned to the Inn, and only then will take the question of assigning the status of the IP.
2. A copy of the document certifying the person. As a rule, it is a passport. A copy of the passport is required in a single instance.
3. Copy of test certificate Also only one.
4. Receipt of payment of duty. For registration of IP in Moscow or other city, it is supposed to pay in the treasury, and the amount will not be returned even if a negative solution. Fortunately, the amount is small - 800 rubles will not hit the wallet. The duty is paid either in the bank or in the tax via the terminal.
5. Application for the transition to "Simplified". This document is not mandatory, but it is often necessary, because with other tax regimes there is still to be dealt with, and about everything they know that it is much more profitable for the overall tax system. Fill out a statement in two copies, one remains in the tax one - on the hands.

If IP in Moscow wants to register, then for him this opportunity is available if there is a residence permit or temporary residence permit. Documents for the registration of IP in Moscow in its case are a standard package, but it requires a notarized translation of the passport and - if necessary - the translation of the birth certificate. In general, the procedure for the preparation and submission of documents for foreign citizens is the same as for Muscovites with a Russian passport.

Submission and receiving documents for registration of IP in Moscow

Upon arrival in the 46th tax appendix of the status of the IP receives a ticket and waiting until it turns the line. As a rule, it does not take a lot of time. Communication with an employee of the registering authority also flows quickly: it takes documents, asks to put a signature in a statement and issues receipt in receipt of papers. The applicant must have a passport and the original certificate of TIN.

On the opening of IP in Moscow since 2016 will take only three working days from the date of submission of documents. The exact date indicate in the receipt. This receipt must be captured with you, appearing in the IFTS in the "day x". Keep in mind that if you do not come on time, then the certificate of registration of the IP, a notice of registration in the FTS and the extract from the Unified State Registry of the IP will take Mail to the home address. In this case, the deadline for obtaining documents depends on the post office.

Registration of PP "turnkey" or independently

For those who have no time to delve into subtleties state registration individuals As an individual entrepreneurs, a service has been created. Our partners are provided, and it includes the following options:

• consulting on IP registration issues,
• preparation of documents by specialists,
• customer support
• receiving registration documents
• obtaining statistics codes
• production of printing and opening a calculated account (optional)

Among the additional spending - notary services and registration fees (for IP are 800 rubles).

Just enter your data following the system prompts, and after 15 minutes you will be able to print documents for registering your IP and a detailed checklist of registration actions.

The intention to organize its own business, becoming an individual entrepreneur (IP), often connected for citizens with great risks, especially for newcomers. Therefore, it is very important to know how to make an IP correctly, what documents are needed, etc.

REGISTRATION IP needs in cases where there is some income activity. Any entrepreneurship must be legalized, the state needs to pay taxes from income.

But the individual entrepreneur will be reliably employed at its own enterprise related to the activities that he likes to choose, and even as a leader.

The first stage of the opening of the enterprise, IP or LLC is its registration. Otherwise, activities will be prosecuted as an illegal entrepreneurship, including on the basis of the Criminal Code of the Russian Federation. About Tom, we already wrote an article.

There are firms and legal agencies that are engaged in the registration and maintenance of accounting services with the timely submission of reporting for IP.

But it can be done independently, if you know how to open an IP and what documents will you need.

So, from this article you will learn:

• What you need to open PI in 2019;
• How to open an IP on your own and what to pay attention to - step-by-step instruction;
• Registration IP - required documents and actions;
• Tips and features of registration of individual entrepreneurship.

Registration of IP - Simple step-by-step instructions for the opening of IP

An entrepreneur, the organizer and participant of the IP may be any capable citizen. Such persons also include people without citizenship and all adults.

There are cases when it is not necessary to open an age of 18 years.

• Citizens up to 18 years old, which are married.
• For registration of IP Dano the consent of the parents or guardians.
• The conclusion should be received full legal capacityLocated.

At the same time, there are categories of citizens who can't arrange an IP . it civil servantsreceiving salary from the budget of the Russian Federation and servicemen.

2. How to open an IP yourself (on your own)?

If you do not add to the services of firms to help open an IP, you can encounter a number of obstacles. On the Internet exist services Thanks to which you can get the necessary forms for registration, instructions for registration of IP, and all this is provided. is free . It is enough to specify your data and completed documents for registration. You can immediately download.

Professional specialists with appropriate qualifications are also for an acceptable price may arrange an individual enterprise quickly and without problems.

But if you have time and desire to create and organizing a business, then registration does not take you a lot of effort. It suffices to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed for registration of IP - a list of necessary documents and actions

The full package of documentation requires a list of the following valuable, officially executed papers.

1. Application for the opening of an individual enterprise in form P21001.. Sample of this form can be downloaded by reference Next or Find on the Internet. (- sample)
2. Receipt, indicating the payment of state duty. In 2019, the duty will be about 1000 rubles (from 800 p.). When submitting documents in in electronic format State duty is missing.
3. Passport, as a document certifying.
4. Provide your individual tax payer number (INN).

Also to collect documents can help the service "My business".

Individual Number of the taxpayer IP receives in the tax inspection department at the place of registration or residence

4. How to open an IP (individual enterprise) - step-by-step instruction

So, step-by-step instructions, how to quickly and quickly issue an IP.

Step 1. Payment of state duty in the desired amount, receipt of the code of activity and the choice of the tax payment system

To pay for fees, it is necessary to fill out the form with the details, and the payment itself to produce in Sberbank, any branch, or through a specially intended terminal. The original form of receipt needs to be saved. When submitting documents in electronic state duty absent .

OKVED codes Must be also defined, namely: the entrepreneur chooses the genus or type of classes from the list, each species is registered code consisting of at least four characters. This list of activities is limited to security principles under the legislation of the Russian Federation. You need to choose from the list for 2017-2018.

OKVED codes at the opening of the IP

Businessmen get acquainted with this classifier, defining their activities on the sphere, then by the group. The number of selected species is not limited, but can not be less than one.

Some species need a license. Then it will be necessary to contact the licensing authority, which also indicates the OKVED code for this activity.

The choice and definition of a more suitable taxation system for its occasion.

What form of taxation to choose?

Exists 5 (five) Tax species, each of which corresponds to the regime.

1). Shared ( Osn) The species is assigned in case of default, if the selection of the mode is not made. If an entrepreneur (businessman) may consider this regime disadvantage, undesirable, it should early When making an IP to attach an application with the indication of the selected type of taxation taxes.

The application is written in the form: "On the transition to another taxation system".

The concept of the OSN includes taxes:

• 20% for profit or 13% NDFL;
• 18 percent (VAT) from sales and services rendered;
• Property tax;

If a businessman does not cope with the payment of taxes, his enterprise will be at risk of bankruptcy, as debts will accumulate.

2). ENVD, i.e - a single tax on imputed income, assumes a specific amount of tax charged, in the so-called fixed form. ENVD is not associated with the profit of the enterprise. It is accrued from business parameters, such as the number of hired workers, the area of \u200b\u200bpremises for trade, the number of transport units.

But if the IP is more 100 (hundred) humanThis tax cannot be chosen.

Additional opportunity provided to the company in tax UTII:before 50 % Reducing insurance premiums on listed in IP and 100 % Their decrease on the owner of the enterprise.

Such cases are considered arbitration courts And as soon as a similar solution appears, registration of the enterprise annulled . The same procedure concerns non-payment for taxes and insurance premiums.

More detailed and detailed, read in the article.

Actually bankruptcy comes through 3 (three months After the day, when it was required to pay for obligations in case of non-payment.

The second condition of bankruptcy - The amount of debt exceeded the size of the property of the entrepreneur in monetary terms.

To recognize a businessman bankrupt should be filed.

What you need to go through, we described in a separate release.

Who is applied for bankruptcy IP?

1. By the owner.
2. Lender.
3. Relevant authorized bodies.

About how to file and fill out a statement about, we wrote in a special article.

In the first case, the court may postpone consideration on monthduring which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the debt of the IP, a settlement agreement may be drawn up.

10. Lending to an individual enterprise

Currently, it is quite realistic to get help for an individual enterprise from the bank in the form of a loan. Loans are offered for business development, loans by type "express" And other varieties.

Again, not the first time, the entrepreneur needs to collect documents for obtaining a loan, perform the following conditions.

• First, the company must be registered.
• The following requirement is age from 23 years to 58.
• It is necessary for the presence of guarantors and property that an entrepreneur may lead to a deposit.
• The company must exist a year until the time of contacting the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them to almost simultaneously.

The bank considers applications from a couple of days to several weeks. The result is not known in advance. The guarantor who has property for pledge, is not so easy. And if the bank proposes a very small amount corresponding to the pledge, then the entrepreneur may generally lose interest in the loan, because it will not make sense.

Special attention We must pay at the interest rate offered by the Bank. If the payment of interest in the end will be overly high or unbearable, it is necessary to make risk assessment in advance.

It is often easier to arrange in the bank, using the money immediately for the needs of the enterprise or to increase it.

From individual entrepreneur The desire to cooperate with the institutions providing loans is required. A little more to delve into the proposed conditions, to discard the most rigid, it does not mean to completely abandon the loan and stop the development of the enterprise. It is necessary to try to make a decision that is satisfactory for both parties.

11. Conclusion

The article covered the concept of an individual entrepreneur who deals with legitimate activities: economic, scientific, trade or other In order to receive income from it by arranged before this business in the status of IP. According to the results of business registration as an individual entrepreneur, it is responsible for its responsibility.

IP can take, use their property in the enterprise. After paying all taxes, an individual entrepreneur disposes of profit.

IP may terminate their activities or this can make a court that made the appropriate decision on bankruptcy, violation of laws .

The main issue was the rules for registration of the enterprise in order to legalize its activities. It must be added that at the same time the businessman will be registered in: pension Fund of Russia and B. Social Insurance Fund. This will be done automatically, without actions on his part, what a notification will come by mail.

The features of the registration of IP in 2019 and the necessary documents and actions that will need to be held to register their entrepreneurial activities were also considered.

The most important issue is an choice of tax payment system. In conclusion, it can be said: the opening of its own enterprise, according to the type of IP, requires great independence in decision-making.

And also requires responsible attitude towards the effects of errors that would be best to avoid using the above recommendations.

The registration period of the IP is not so great, usually opening IP does not exceed the month. The stated steps should help clearly prepare all the situations that can already be called unexpected.

If you are going to register as an IP, you will need to understand all matters related to this. You need to know how and where to register IP, how to prepare documentation, how to act in the event of unforeseen situations related to obtaining the opportunity to conduct entrepreneurial activities.

Registration procedure IP

If you already know how to register an IP, then you will be aware that you will need to prepare all the necessary documents:

• open the pages of your passport;
• documents confirming in the amount of 800 rubles;
• the statement in which the form of taxation will be indicated that you would like to use during your work.

The first and most important document is a statement filled in form P21001. With this paper you will be able to register as an entrepreneur. A few years ago, the order of its filling was adjusted for the convenience of novice businessmen, so it will be easy to do it.

If you already know how to register an IP correctly, remember that all documents that you are submitted to the tax service should be relevant. The replacement of all documentation, if necessary, must be carried out approximately 1.5-2 months before the opening of the PI. The statement must be present information about the place and date of your birth, the place of registration, as well as the Inn.

The statement filled two additional sheets: in the first it will be necessary to note what exactly you are planning to do as an individual entrepreneur. Here are the codes from a special classifier. You should also fill the second sheet, and then open it. After that, you need to flash a statement, you do not need to include the second sheet (sheet b). All documents need to be attached to the receipt indicating that you paid for state duty.

Where exactly to submit documents?

Before each novice businessman, the question arises - where is the registration of individual entrepreneurs? The answer is simple - in the Department of Tax Inspectorate at the Registration Place. If you do not live by the place where you are spelled out, you can register as an IP at the place of factual residence, providing confirmation.

You can contact the tax you can before registration - most often it is necessary in order to get information about directly passing the registration process. In addition, it is there that you can consult with specialists engaged in the design of documents for the opening of IP.

Registration and system of taxation

Now you know where you can register an IP, however, before applying for documents, it is necessary to decide on what exactly you are going to work further. There are several options for which you can carry out entrepreneurial activities.

For those who have not previously dealt with their own business, but it is ready to make every effort to this, a simplified taxation system is perfect for which a large amount of funds can be saved and the documentation records of your labor activity By easy and easy to understand algorithms.

With this taxation system, you can deduct 6% of your income or 15% of the amount that remains after deducting the costs of the income received during the estimated period. The first option will be able to use entrepreneurs who specialize in the provision of services (service firms), the second is suitable for those who are going to engage in the supply of certain goods (products, clothing).

The mechanism of how to register the PI may seem quite complicated, but anyone can understand with it. If you have chosen USN, you need to submit a statement about your choice in two copies. When choosing another taxation system, you can change it in 12 months - this is possible after a month after registration.

At each copy, the signature of the IFTS employee should be affiliated, after which the first kit is provided by the organization, and the second remains in your hands.

Opening and registration of IP

Now you know where to register with an individual entrepreneur. After all the necessary documents were prepared, they can be submitted to IFTS. When a campaign, you need to have a passport with you. Do not forget to verify your details with those that are indicated on the booths of the tax inspectorate.

Recently, your own signature is not necessary to assure in the notary. Thus, the state structure was able to significantly facilitate the existence of individual entrepreneurs. State duty is recommended to pay only in the savings bank of the Russian Federation. After submitting documents, you need to wait 5 working days, after which you will be given:

• head of the record of the EGRIP;
• official papers notifying you about registration in the FIU and IFX;
• certificate of assigning special codes and registration to you;

If you have any interest in the tax inspection, you need to know how to register an individual entrepreneur. To register, you must prepare a similar package of documents. It should also be attached to the power of attorney that the person who plans to become an IP trusts you to present our own interests in all relevant organizations.

Despite the fact that you know the place of registration of the IP, a visit to the tax inspection does not end. It is very important to raise yourself in a timely manner as an entrepreneur in additional organizations (PFR, FSS, Rospotrebnadzor, etc.), otherwise they will have to pay a fairly impressive fine, the dimensions of which can be 30 thousand rubles.

Registration process in other organizations

Many will ask if IP must register? The answer in this case is necessarily a lot of reasons for this.

1. First, illegal entrepreneurial activity in Russia is prohibited and persecuted by law.
2. Secondly, few people want to deal with the organization, which is represented by an ordinary individual.
3. Thirdly, you may have difficulty with money transfer, all financial transactions will cause questions from regulatory authorities.

When registering the IP, you automatically make yourself a businessman in the FIU and the FOMS. Despite the simple registration, it is desirable to know wherever you can contact when difficulties occur. Periodically, you need to deduct contributions to the data of the structures, their size in each case is individual.

Contributions are calculated based on the number of employees who work for you. If you hired someone to work, you will need to register yourself as a businessman and contribute to employees in each reporting period. After registration, you will receive a notification at the address specified in the documents submitted during registration.

Many novice entrepreneurs, specifying how to open and register an IP, are interested in the opening of a special settlement account. If you decide to open it, you will have to inform the relevant authorities, in particular, the FIU. It will be needed to provide two instances of notifications to the fund. The organization's specialist should assure them, after which one of them will remain with you.

Also necessary. The maximum period of registration is 10 days from the date of signing the contract with employees you hire. If you do not have time to do this on time, you can impose a fairly large fine, the dimensions of which range from 5 to 100 thousand rubles.

Causes for refusal

You need to know how to open the PI, otherwise. Even if you correctly prepared all the documents, and you were refused, do not be discouraged. You have the full right to get information about the reasons of failure. To do this, contact the Tax Inspectorate with relevant issues. After announcement of the reasons, you have the right to apply for the registration of IP. Repeat you may not register only by decision of the judicial instance.

You may not be registered as an individual entrepreneur if:

• not provided with all the necessary documentation or it is incorrect;
• IP is already registered;
• you have a criminal record;
• you went bankrupt as an individual entrepreneur less than a year ago.

Separate moments

If you were previously registered as IP and intend to open a branch in another settlement, the local IFTS is obliged to do this. You may not contact the UFMS of that region if you work on USN. If you are working on ENVD, the tax authority will have to notify the branch registration immediately after the start of its work.

You already know where to open an IP, while you do not have the right to make entries in your own labor book. Officially, you are not considered an employee of your company, but you can modify this situation at any time. Labor experience in the individual entrepreneur is calculated since the start of activity.

You have the full right to register a trademark for your business and use it in further work. Registration is carried out with the help of control bodies. They continue to track the situation and prohibit using your sign to third parties.

Received after state registration the right to conduct business activities. Illegal entrepreneurship entails.

Registration of IP is an easy process, you can pass it yourself or contacting professional registrars. Our step-by-step instructions for registration of IP for beginners in 2019 will show you how to open an IP for free and quickly.

Step 1. Select the method of registration of IP

The design of the IP occurs in the tax inspectorate at the address of the place of residence (registration in the passport), and in the absence of PI, open at the address of temporary registration. If you do not have the opportunity to contact the tax at the post of registration, you can, using. For users who are in Moscow, this service is available "turnkey" and it turns out for three working days ( digital signature Already included in the price, after entering the button, select "Register IP"):

So that you can decide whether you will do the preparation of documents yourself or prefer "turnkey registration", compare table Pros and cons both options:

Step 2. Select OKVED Activity Codes

Before filling out an application for the opening of the PI, decide what business will we take. Entrepreneurial codes are chosen from a special classifier, take advantage of ours for this. If you are using document preparation, then you will be offered a drop-down list, which will make your work on choosing codes even more convenient.

On one sheet, the statements can be specified 57 codes of activities, and if one sheet is not enough, it is allowed to fill extra. Indicate only those oKVED codeswhich contain 4 or more digits. Select one code as the main (type of activity that is expected to obtain the main income), the rest will be optional. You do not have to conduct activities on all specified codesBut we recommend to prescribe only those codes for which you plan to work. In the future, if you change the direction of the business, you can add them.

Step 3. Fill out the application form P21001

To apply for the transition to the USN, it is necessary within 30 days after the opening of the IP, but it can be done when submitting documents for registration.If you decide to register an IP with the help of our service, then the program will prepare for you a statement about the transition to simplified.

Step 6. Collect a package of documents and submit it to the registering authority

Check for the opening of the IP you must prepare the following documents:

• application for registration of IP in the form of P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• a copy of the main document certifying the identity is 1 copy;
• notification of the transition to USN - 2 copies., (But some IFTSs require 3 copies);
• power of Attorney, if the documents apply to a trustee.

If the method of filing documents is through a trustee or by mail, then the statement of P21001 and a copy of the passport must be assured notarially .

To open an IP, the following documents will be required:

• a copy of the Document RVP or PMZ - 1 copy.;
• notarized translation of a foreign passport - 1 copy.

Find out the address of the tax inspectorate where the registration of IP in your place of residence or stay is underway, you can through Service FTS . When submitting documents, you will receive a receipt receipt in the registering authority to create an IP.

Step 7. After registration of IP

In 2019, it makes up no more than 3 business days after submitting documents. In the event of a successful registration, the IFTS sends to the applicant's e-mail in electronic form state registry Individual entrepreneurs in form No. P60009 and a certificate of registration in the tax authority (INN), if it was not previously obtained. You can only get paper documents only at the request of the applicant in the IFTS or MFC.

Congratulations, now you are an individual entrepreneur! We hope that our fierce instructions for registration of IP in 2019 helped you!

What if you received a refusal to register IP or LLC? From October 1, 2018, the applicant may re-submit documents for registration of IP or LLC. To contact the IFTS, it is necessary for three months after the decision to refuse, and this can be done only once.

Are you going to open your business? Do not forget to reserve a settlement account. To select a current account, try our bank tariff calculator:

Calculator will select the most profitable banking service banking offer for your business. Enter the volumes of operations that are planning to make per month and the calculator will show the rates of banks with suitable conditions.

How to open and register an IP? What documents are needed to register an individual entrepreneur? What form of taxation is better to choose?

Dear friends, my name is Alexander Berezhov and I am glad to welcome you in this truly important article.

You can open an IP on your own or take advantage of the features of the Internet accounting "". I use it myself and recommend my friends-entrepreneurs.

I myself opened the SP 3 times and I know all the subtleties of this procedure.

Most entrepreneurs, starting their work, do not have large means and try to open it with. Therefore, if you still have no stable income, and the opening of individual entrepreneurship for you is rather a procedure for the "tick", I urgently do not recommend rushing with it.

Here we will analyze in detail how to register an IP and the proper activities after receiving documents on the assignment of the status of an individual entrepreneur.

Before moving directly to the essence of the question "How to open an IP," I want to warn you:

"Before officially registering your activities, opening the IP, remember that this step imposes certain administrative and financial obligations per person"

1. Who can become an individual entrepreneur

According to the legislation, a citizen can become an individual entrepreneur Russian Federationwho has reached the age of 18.

It is important to note that can not be Individual entrepreneurs state and municipal employees.

There are still some nuances in the legislation, but in practice they are found quite rare, so here I will not voice them.

2. What documents are needed to open the PI and how to fill it

If you decide to independently register the IP, then you will need the following documents:

1. Statement in form p21001.
2. Receipt of payment of state duty at 800 rubles.
3. INN (individual taxpayer number)
4. Applicant passport (in this case your passport)

You can significantly simplify the design of documents

Using the Internet accounting service "".

2.1. Step-by-step registration instructions IP

1. Fill form P21001

Note:

After filling out the application, it is necessary to flash it and sneak a small piece of paper like the book, then write the number of sheets, date and put your signature in such a way that it goes to the application.

An example of document firmware:

2. Pay for state duty in the amount of 800 rubles

3. Take the Inn and passport, make copies from them

4. We carry documents to the registration authority (tax, registration inspection)

5. We are waiting for 5 days and come for ready documents About registration

In each region, the registering authority has its name, so specify it, as well as its code, you need it to fill out an IP registration statement.

2.1.1. And now in more detail about each stage

If you have no TIN, be sure to get it in the tax at the place of residence.

In order to start filling the form P21001, you need to decide on the types of activities that you plan to do.

This will help you all-Russian Classifier species economic activity (OKVED).

In a statement in the form of P21001, tips on the proper filling of the digital code by type of activity are given to register an IP.

As an example, I will give my statement from Eagle (a single state register of individual entrepreneurs).

I will receive an extract from the EGRIP after registering the IP, together with the certificate of registration.

Please note that in an extract from the EGRIrip, as well as in your application, a group, a subgroup and type of activity with a digital code and the name of the activity itself, are indicated.

Note:

If you pass the documents for registration is not personally, for example, by mail or someone makes it for you, in this case you need to notarize your signature on the application.

After you have filled out the statement, pay the state duty to 800 rubles for the details that you will be given in the registering authority, you will be given the documents for registration of IP.

Congratulations! Now you are ready for registration, but read the article to the end, and you will be able to avoid mistakes that people perform for the first time registering PI.

3. Document delivery and pitfalls when opening the PI. Overview of tax systems

I advise before registering the PI, get advice from a professional accountant for choosing a taxation system on which you will work.

Currently there are 3 tax systems:

1. Classical or general taxation system (based)
2. Simplified taxation system ("Simplified")
3. Unified Increase Income Tax (UNVD)

3.1. Classical or general taxation system (based)

Here you will pay several types of taxes, including NDFL (personal income tax) and VAT (value added tax)

3.2. Simplified taxation system ("Simplified")

The simplified taxation system today has two types, and depending on which taxable base you will choose:

• Type of taxable base "Revenues". In this case, you will pay 6% from all over the amount of income (revenue)
• Type of taxable base "Revenues minus costs (profit 15%) ". Here you will pay 15% of the tax on the difference between income and expenses

3.3. Unified Increase Income Tax (UNVD)

If your activity falls under the payment of UTII, then you will pay a fixed tax for certain period, regardless of revenue and profits.

Important!

By default, the person who registered as an individual entrepreneur falls on general Taxation System (OST) .

In case you are going to work on a simplified tax system, then together with the submission of documents for registration of IP, you will need to apply for the transition to the "simplified".

The form of an application for the transition to a simplified tax system (form No. 26.2-1).

In case the activity you plan to do is getting under the UNWD, from the moment it is classified, you will need to apply for the transition to UNVD in the form of UNVD-2.

4. What to do after registration of IP

After you get all the documents and make an IP, you can make a print of an individual entrepreneur. To do this, you need a certificate of OGRN IP and your Inn. Today, firms engaged in the manufacture of seals and stamps are satisfied a lot, so it's not difficult to make printing.

Attention!

By law, the IP can work without printing. It is enough for one of your hand signature on any contracts and papers and inscriptions "without printing" or b / p.

An example of my printing:

Pension Fund

Now, if you work yourself (without hired employees) Pension Fund to notify NOT NECESSARY ! You get into account in the PF probably, that is, automatically.

If you are planning to work with non-cash, that is, translate and accept cash On your current account, IP, you need to open it. Now in any bank it will not be done. When choosing a bank, I advise you to navigate first of all for the account maintenance percentage.

By law, the PP has the right to work and without a current account..

So you will need to open the PC, if you plan to receive non-cash payments, especially if you provide services / sell YUR faces and other IP products.

Attention, it is very important!

Now (from May 2014, it is not necessary to file a notice of the opening of the settlement account of the PIP to the tax and the Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and put pressure on the tax. Before that, I also advise you to consult with good lawyer and an accountant to make this procedure most effective and change cost.

After all the above actions, you can fully maintain business activities, the main thing is not to forget to report and pay taxes on time. This will help you a good accountant, about cooperation with which you need to take care in advance.

You can conduct accounting by your IP via the Internet using the appropriate features of the service "".

Dear reader, now you have all the necessary information on how to register an IP yourself and as you can see it is not so difficult.

Let's now understand the nuances of the IP.

5. Pros and cons of the organizational and legal form "Individual Entrepreneurship". Rights and Responsibilities IP

From the moment of receipt of the certificate of OGRNIP (the main state registration number Individual entrepreneur) You can engage in all types of entrepreneurial activities not prohibited by law. But there are exceptions.

For example, IP cannot do wholesale and retail sale alcohol, so if you decide to open grocery store And to sell alcohol there, you will have to register as a legal entity.

This restriction is most often found in practice. Full list Activities that are prohibited from dealing with individual entrepreneurs, you can download below:

5.1. Pros and cons of the organizational and legal form of the IP

It is touched here by the main advantages and minuses of the PI, I hope that it will expand your horizons and will help better realize yourself in the status of an individual entrepreneur.

5.1.1. Pros:

1. Simplicity of registration

IP open is quite simple without even resorting to the help of third-party consulting firms.

I can say with confidence that if I went now to open an IP, then the whole procedure, taking into account the preparation of documents and standing in the queue for their surrender to the tax, I would take about 2-3 hours.

2. Relatively soft penalties

Individual entrepreneurs practically do not check the controlling bodies, there are much fewer requirements for compliance with various standards and requirements when conducting commercial activity. The simplest and most simple reporting. Accordingly, penalties are 10 times less than for legal entities. Here I will not go into details, just that you know:

From the point of view of entrepreneurial activity, IP is the most "sparing" form of entrepreneurial activity in all respects.

3. Greater flexibility in work

Also, of the advantages of such an organizational and legal form, as IP can be distinguished by the fact that all revenues belong to the individual entrepreneur, that is, in this case you. Accordingly, you can dispose of these money immediately after receiving them at its discretion in contrast to LLC.

Also, an individual entrepreneur has the right to work without printing, in this case, on contracts and other documents, he puts his signature and writes "B.P.", which means "without printing."

IP is entitled not to have a current account in a bank, working with cash. Then he may need cash machine Or Blanca strict reporting (BSO), but this is if IP works on a simplified or general System taxation.

If he works on the "Wenchant", that is, pays a single tax on imputed income (UNVD) or operates on the "patent", in this case it just puts money in his pocket, paying fixed tax and insurance deductions.

5.1.2. Minuses

1. The degree of liability for obligations

Very important!

According to the law, an individual entrepreneur is responsible for its obligations to all the property belonging to it.

This means that if you have formed debts as a result of classes business activitiesIn this case, in court, your lenders right to independent to you almost all: a car, bank deposits, real estate (if it is not the only housing), other material values.

An individual entrepreneur is obliged to pay insurance contributions in pension FundEven if it does not work or even works at a loss.

For example, in 2013, the size of mandatory insurance premiums for II amounted to 35665 rubles .

That is, even if you do not earn a penny, that every month of your IP existence will do almost 3,000 rubles to you.

Do not forget that if you work, then add taxes to this amount that you must pay.

2. Lack of opportunity to name your company

By law, an individual entrepreneur as a subject economic activity In all official documents can only write in the quality of the name.

For example: IP Ivanov N. V.

Unlike IP, legal entities, for example, LLC, are called.

For example: Society with limited liability "Pupkin and partners"

3. Image moment

It so happened that some companies do not work with individual entrepreneurs, although, in fact, the maintenance of commercial activities of the PI and, for example, LLC do not differ.

If you still have no experience in commercial activities, I advise you to start with IP, and then if it is necessary, you can open a legal entity.

5.2. Rights and Responsibilities IP

You can familiarize yourself with the rights and obligations of an individual entrepreneur below.