Individual enterprise registration. What you need to open an individual entrepreneur - detailed instructions! State financial assistance: is it really possible to get it?

The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.

The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.

The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.

The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.

How to open an individual entrepreneur step by step instructions 2019

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of the application for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.

One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.

You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

Approach the issue of filling out this application with full responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may lead to a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.

The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):

Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions the authorities may reduce it for different types of activities (the rate should be checked in the regional law).

You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.

You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.

You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”

After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.

To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of an individual entrepreneur, you will be given the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);

Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;

Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).

The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.

You will need to take with you:

A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP entry sheet.

An individual entrepreneur without employees is not registered with the Social Insurance Fund.

A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.

The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.

If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.

The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the public (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.

The options may be the following:

Hire an accountant;

Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;

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

Today you will learn:

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

Individual entrepreneur registration

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

The following documents are required for registration:

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

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

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

What to do next after registering an individual entrepreneur

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

Step 1. Selecting a tax system

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

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

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

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

Transition to simplified tax system

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

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

• The staff has less than one hundred employees;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excise taxes;
• The individual entrepreneur does not conduct legal or notary practice.

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

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

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

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

To register as an employer you must provide:

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

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

Step 3. Visit the statistics service

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

Step 4. Making a seal

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

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

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

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

Step 5. Obtaining licenses, notifying regulatory authorities

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

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

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

• To the regional authority in person or through a proxy;
• By registered mail with an inventory;
• Through the Rospotrebnadzor website or the State Services portal.

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

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

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

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

It is very important to take a responsible approach to choosing a bank. It must be proven (it’s worth looking for reviews) and reliable. Service rates that are too cheap should put you on guard, while rates that are too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

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

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

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

Step 7. Organize document flow

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

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

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

Common Mistakes

Anyone can make a mistake. To minimize risks, you need to remember the common mistakes made by beginning entrepreneurs.

These include:

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

The instructions have been prepared for self-registration of individual entrepreneurs in Moscow with a visit to the tax office or MFC.

Choosing a tax system

Before registering as an individual entrepreneur, read about taxation systems; you need to decide on the tax regime. By default, you are assigned a general tax system. To switch to another taxation system, you need to prepare an application and submit it to the tax office (at the time of submitting documents for individual entrepreneur registration).

Select OKVED

OKVED are the codes of the activities that you plan to engage in; they are indicated when opening an individual entrepreneur. You also need to study this issue in advance.

ATTENTION!!!
Since July 11, 2016, OKVED codes have changed; new codes MUST be indicated in the application!!!
List of current OKVED codes in 2019.

Filling out an application for registration of individual entrepreneurs

A sample form 21001 can be downloaded below. The application can be filled out either manually or on a computer.

Payment of state duty

The cost of state duty for opening an individual entrepreneur in Moscow is 800 rubles for 2019.

• Help with paperwork when registering an individual entrepreneur
• No visit to the bank
• Service cost from 490 rubles per month (for newly opened individual entrepreneurs – 6 months free)
• Interest on account balance up to 6%
• There is online accounting
  +Automatically calculate taxes of the simplified tax system and UTII, insurance premiums for individual entrepreneurs
  +Sending accounting documentation to the tax office from your personal account (no need to go to the tax office)
• Bonuses: up to 75,000 rubles for advertising
• Free issuance of corporate cards

Where to register an individual entrepreneur in Moscow

With a complete package of documents, we go to the tax authority at the place of registration (registration) indicated in the passport. There they accept all your documents and you calmly await the decision.

Tax office addresses

105064, Moscow, Zemlyanoy Val, 9

Be sure to check the address of the tax service on the website nalog.ru

We pick up the documents

If all the documents provided are in order, then after 3 working days at the tax office you will receive:

• Certificate of state registration of an individual entrepreneur (OGRNIP);
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
• Notification of assignment of statistics codes from Rosstat (if they don’t issue it, you need to get it yourself).

The total cost of opening an individual entrepreneur in Moscow is 800 rubles, and it will take up to three days.

Accounting for individual entrepreneurs

Immediately after registration, think about accounting. If you do not plan to hire an accountant, we recommend that you conduct online accounting through trusted companies.

If you have no desire or you think that you cannot go through the registration procedure on your own, then you can resort to the services of specialists who provide individual entrepreneur registration quickly and on a turnkey basis.

To carry out any type of commercial activity, you must register as an individual entrepreneur (IP) or legal entity. The choice of organizational and legal form depends on the type of activity, the planned volume of revenue, the number of employees, etc.

Most areas of small and medium-sized businesses can be carried out as individual entrepreneurs, and upon development, they can register private enterprises, LLCs and other forms of legal entities. In order to correctly and quickly obtain the desired status, you need to know what documents will be needed to register an individual entrepreneur.

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

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

Basic documents

Basic list for status registration:

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

Zapplication in form P21001

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

How to fill out the registration application correctly:

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

Copy of the passport

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

TIN and copy

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

Receipt of payment

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

Application in form No. 26.2-1

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

All documents (except for sheet B) are stitched. You can find out the latest information - what documents are currently needed on the official website of the Federal Tax Service, or at the tax office at your place of registration.

Money for development!

We tried to tell our readers about it and its development. Create your own business despite financial difficulties and doubts.

Stages - filling out documents

What is needed to register an individual entrepreneur, what main stages will need to be completed?

Main stages of registration of an individual entrepreneur:

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

Determination of the type of activity (according to OKVED)

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

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

Choosing a tax system

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

Important!

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

Submitting a set of documents to the Federal Tax Service

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

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

Detailed instructions!

If you have any questions, you can find detailed information on our website - from start to finish.

Receiving ready-made documents for individual entrepreneurs

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

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

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

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

Registration in mandatory funds

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

After an individual entrepreneur has been registered, the tax authority sends information about the new entity to these authorities. The individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the Compulsory Medical Insurance Fund.

Registration in the above funds is mandatory and takes place at the place of registration of the individual entrepreneur. If the individual entrepreneur does not plan to attract employees, it will be registered automatically. Payment of a fixed contribution can be made by individual entrepreneurs monthly, or once a quarter. In case of hiring personnel, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a current account for an individual entrepreneur

The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions or not. If in the future you plan to receive funds for work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when carrying out transactions worth more than 100,000 rubles, opening a current account for an individual entrepreneur is mandatory.

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

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

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

• a notarized copy of the state registration certificate;
• notarized copy of TIN;
• a copy of the extract from the Unified State Register of Individual Entrepreneurs (issued no more than 30 days);
• a copy of the passport (the main spread and the spread with registration must be located on the same page);
• a copy of the notice from the statistics service department;
• permits and licenses to carry out activities (for some OKVED codes).

Production of stamps for individual entrepreneurs

Obtaining an entrepreneur's seal is not mandatory, but some banks may require it when opening an account. Also, the presence of a seal when carrying out commercial transactions increases the level of trust of partners. The seal can be made in a round or other shape, in a case made of any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, tax identification number, OGRNIP.

Basic payments

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

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

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

26% (18% for preferential activities) is paid to the Pension Fund; 3.1% - in the Federal Compulsory Medical Insurance Fund; 2% - in TFOMS; 2.9% - in the Social Insurance Fund.

Problems and difficulties that may arise during registration

Registration of an individual entrepreneur without hired workers, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with inspectors of the tax service and extra-budgetary funds, there will be no problems.

Problems that aspiring entrepreneurs may encounter when registering:

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

We also recommend reading:

An individual entrepreneur is a citizen who has passed the state registration procedure and received the right to engage in independent business activities.

Employees, pensioners, the unemployed, women on maternity leave and even minors can run their own business and legally receive additional income if their parents have given their consent. If you are interested in how to open an individual entrepreneur in 2019, read our article and you will get answers to your questions.

Who can become an entrepreneur in Russia

Almost any individual has the right to obtain the status of an individual entrepreneur in Russia: a Russian, a foreign citizen or a stateless person. Registration of individual entrepreneurs in 2019 is not available only to those who are included in the category of government officials and employees of various ranks and military personnel.

Registration of individual entrepreneurs takes place at the tax office or MFC. After registering for tax purposes and entering information about you into the Unified State Register of Individual Entrepreneurs, you receive all the rights and obligations of a business entity.

We do not recommend opening an individual entrepreneur if you do not yet plan to run a real business. Registration of an individual entrepreneur obliges you to submit reports on time and pay contributions for pension and health insurance (for 2019, the minimum amount of contributions is 36,238 rubles). If you do not conduct business and receive entrepreneurial income, then you will have to pay contributions from other sources, for example, your salary.

True, there is a category of individuals for whom opening an individual entrepreneur is only a way to gain retirement experience. It is no secret that in Russia millions of able-bodied citizens do not officially work anywhere, and accordingly, they cannot count on a labor pension.

If you register as an individual entrepreneur and legally pay insurance premiums, then upon reaching retirement age you can qualify for at least a minimum pension. At least, there is such an opportunity now, but what will happen next, given the constant changes in pension legislation, is difficult to predict.

But whatever your motivation for registering an individual entrepreneur, keep in mind that the status of an individual entrepreneur means additional responsibilities that will have to be fulfilled in any case. If you do not submit any mandatory reports or do not fully pay your fees and taxes, they will still be collected from you, even if the individual entrepreneur is closed.

On this not the most optimistic note, we will move on to the main question - how to register an individual entrepreneur and what necessary documents and actions will be required for this.

How to register an individual entrepreneur

Any process, including registration of an individual entrepreneur, is easier to understand when it is divided into stages or steps. We called the sequence of actions to obtain entrepreneur status in Russia “Step-by-step instructions 2019” and included answers to the most frequently asked questions:

1. Is it possible to open an individual entrepreneur on your own?
2. What documents are needed to open an individual entrepreneur?
3. How much does it cost to open a sole proprietorship?
4. How to register as an individual entrepreneur without resorting to intermediaries?
5. What do you need to open an individual entrepreneur and start running your own business?

Step 1. Selecting a registration method

Independent registration of an individual entrepreneur is available to anyone who is willing to spend a little time and effort studying this procedure. For many beginning businessmen, this is also their first experience of personal communication with tax authorities, so we recommend going through this path yourself.

But, of course, it is not necessary to register an individual entrepreneur during a personal visit to the Federal Tax Service or to independently fill out an application P21001. In some cases, it is easier and faster to pay for the preparation of documents or use specialized services. In the table we will see how much it costs to open an individual entrepreneur for different registration methods. A state fee of 800 rubles must be paid for any option.

Step 2. Selecting activities

Before you open an individual entrepreneur, you need to select and indicate in the application P21001 what you plan to do. The difficulty is that they are not indicated descriptively, but in the form of digital OKVED codes.

OKVED is a special reference book-classifier in which each type of economic activity is assigned its own code. For example, code 96.01 corresponds to laundry and dry cleaning services, and code 49.31 corresponds to urban and suburban passenger transportation.

You need to select codes only from the current classifier. In 2019, OKVED-2 is used to register a business, another name is OK 029-2014 (NACE rev. 2). In addition to this edition, you can find the OKVED-1 and OKVED-7 reference books on the Internet. These classifiers are no longer valid, and if you select codes from them, you will be refused registration as an individual entrepreneur.

The current OKVED-2 reference book is available in legal systems, free services for document preparation, and specialized websites. The classifier, as a legal act, is published in the public domain, so finding it is not a problem.

Another important nuance is that codes with at least 4 digits must be included in the application. For example, you want to open a grocery store and find the appropriate code 47.2.

This code has only three digits, so it is not suitable and needs to be clarified to four digits:

• 47.21: Retail trade of fruits and vegetables in specialized stores
• 47.22: Retail trade of meat and meat products in specialized stores
• 47.23: Retail trade in fish, crustaceans and molluscs in specialized stores
• 47.24: Retail trade in bread and bakery products and confectionery in specialized stores
• 47.25: Retail trade of drinks in specialized stores
• 47.26: Retail trade of tobacco products in specialized stores
• 47.29: Retail trade of other food products in specialized stores.

You can choose any of these codes that best matches the store's profile. Or perhaps your outlet will sell different food products, then you need to choose from subgroup 47.1 “Retail trade in non-specialized stores.”

Code 47.11 “Retail trade primarily in food products, including drinks, and tobacco products in non-specialized stores” is fully suitable for a different product range.

If we look at what codes are included in group 47.11, we will find five-digit codes:

• 47.11.1 “Retail trade in frozen foods in non-specialized stores”
• 47.11.2 “Retail trade in non-frozen products, including drinks and tobacco products, in non-specialized stores”
• 47.11.3 “Retail trade activities of a large assortment of goods with a predominance of food products in non-specialized stores.”

However, further detailing to five and six characters does not make much sense. Firstly, to register an individual entrepreneur, it is enough to indicate a four-digit code, and secondly, if you choose a very detailed code, you will only be able to engage in the declared direction.

Let’s assume that if you have entered code 47.11.2 in your application, then you will only be able to sell non-frozen products. If you want to add ice cream to your assortment, you will have to report activities corresponding to code 47.11.1 to the tax office using form P24001. Therefore, simply select the higher level code 47.11, and you will be able to work on all codes that are included in this group.

Registration of an individual entrepreneur with the tax office is possible for many types of activities at once. The number of OKVED codes that are entered into the application is not limited. If you are missing one sheet “A”, where the codes are indicated, you can fill out several more of these sheets. The main thing is to indicate one of the types of activities from which you expect to receive maximum income as the main code.

Step 3. Transition to preferential tax regime

You need to understand what taxes you will have to pay before registering as an individual entrepreneur. If you do not inform in the prescribed manner about the transition to a preferential regime, no one at the tax office will offer you to do so. But these benefits really exist, and it would be unreasonable not to take advantage of them.

Only a consultation with a competent accountant or tax consultant will help you accurately choose the most profitable option, but we will help you understand the basic concepts of taxation right now.

The main taxation system in Russia is. All taxpayers can work there, but the tax burden here is the highest. Most individual entrepreneurs work under special regimes, where payments to the budget are significantly lower.

Preferential regimes differ in the tax rate, calculation of the tax base and the final amount of tax. You can get a general idea of ​​taxation systems from the table.

The most popular mode among beginning entrepreneurs is the simplified tax system Income. You can read more about this mode in the article about. It allows you not to pay taxes while real activity has not yet begun, it is easy to account for and report, plus it allows you to reduce the calculated tax by the amount of insurance premiums paid for yourself.

Here are the deadlines for submitting applications when switching to preferential regimes:

• notification to the simplified tax system or unified agricultural tax – within 30 days after registration of the individual entrepreneur;
• application for a patent (PSN) – 10 days before the start of the patent term;
• application for transition to UTII - within 5 days from the start of the imputed activity.

In addition, you can submit an application for the simplified tax system and PSN immediately along with a package of documents when registering an individual entrepreneur, but not every tax office will accept it. It often happens that you submit an application P21001 to a special registration tax authority, but will be registered with another inspectorate. In this case, you may be sent with an application to switch to a preferential regime to your Federal Tax Service according to your registration.

If the application is not submitted within the established time frame, then you will have to work on the general taxation system. The opportunity to change the regime will only be available starting next year.

When choosing a tax regime, there is another important nuance that many entrepreneurs are not aware of. If you decide to buy a patent or switch to UTII, but do not plan to do this immediately when registering an individual entrepreneur, then the period from the date of registration until the start of the transition to the special regime, you will by default also be a OSNO payer. You can refuse OSNO only by submitting an application for the simplified system in a timely manner.

Another option is to fill out the fields of a special form for registering an individual entrepreneur on the website of the Federal Tax Service. Details of the receipt for payment of the duty can be clarified at the tax office or found on the website nalog.ru.

If you have already decided on the choice of preferential treatment, then take with you an application for switching to the simplified tax system or PSN in two copies. Don't forget to take your passport to identify you.

Step 5. Submission of documents

Documents are submitted to the tax office at the place of registration of an individual, but individual entrepreneurs are not always registered there. In large cities and regional centers there are special tax registration authorities; in addition, documents for opening an individual entrepreneur are accepted at the MFC closest to you.

In any case, first of all contact the inspectorate that has jurisdiction over your official home address. If this Federal Tax Service does not register a business, then they will tell you where exactly to apply. But you will still be registered with the tax authorities according to your registration.

When visiting the inspectorate or MFC in person, documents are not required to be certified by a notary, but when submitted by mail or through a representative, notarization is required. Do not sign the P21001 application in advance; this can only be done in the presence of a Federal Tax Service employee or a notary!

Step 6. Obtaining a USRIP record sheet

If everything is in order, then after three working days you will be given a USRIP entry sheet, which confirms that you are registered as an individual entrepreneur.

Since 2019, instead of a certificate of state registration of individual entrepreneurs, a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009 is issued. If you did not have a Taxpayer Identification Number (TIN) before, you will also be given a certificate of registration with the tax authority.

That's all, you have become an entrepreneur! We hope that in 2019, step-by-step instructions for registering an individual entrepreneur will be the beginning for you to achieve real financial success in your own business!

Important: After registering an individual entrepreneur, to simplify doing business, we recommend opening a current account. Moreover, many banks now offer favorable conditions. So Alfa-Bank, together with the business registration service from 1C, launched a promotion for its users: free opening of a current account, maintenance for 490 rubles per month, free online banking connection and much more. You can view the special offer.