How to start your own business as a sole proprietor. How to open an individual entrepreneur in Russia - detailed instructions and legal advice. Advantages and disadvantages of IP as a form of business

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

STEP 0. General information about IP

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

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

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

However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.

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

STEP 1. Choose a method of registering an IP

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

You can complete the IP registration procedure in any of the following ways:

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

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

In this table, we compared the pros and cons of both options for registering an IP:

When preparing yourself, you need to bear the following costs:

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

STEP 2. IP name

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

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

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

STEP 3. Place of registration of IP

In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on them all, but one type of activity must be selected as the main one.

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

STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001

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

To complete the application using the appropriate software or service, we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state duty online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.

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

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

Examples of filling pages:

• Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
• Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
• Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
• Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.

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

STEP 6. We pay the state duty for registration of IP

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

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

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

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

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

STEP 7. Choose a taxation system

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

The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.

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

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

STEP 8. We find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities, there are special registering IFTS, in Moscow, for example, this.

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

STEP 9. Take a break and count the received documents

Since IP registration is the simplest of all registrations, then you will not have very many documents:

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

In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).

STEP 12. We check the documents and submit them for registration

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

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

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

1. sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
2. get a receipt from the FTS officer with a list of documents submitted by you.

After registering an individual entrepreneur with the tax office, you get not only the right to conduct business, i.e. engage in entrepreneurial activities, but also duties, the first of which is to submit reports and pay insurance premiums for themselves. In addition to these key responsibilities of each IP, there are a number of nuances that you should be aware of in order not to run into fines in the very first month of your official activity. Especially for this article, we have selected seven important issues that an IT freelancer needs to solve immediately after state registration.

1. Choose the right taxation system

If, when registering as an individual entrepreneur, you did not submit notifications of the transition to a simplified taxation system, then you need to decide on the taxation system within X time after the date of registration.

The system of taxation is the procedure for calculating and paying taxes. Each system has its own rate and tax base, but the main thing is that the amounts of tax payable differ significantly. One of such illustrative examples is in the article "How much does a programmer in Moscow earn according to the Federal Tax Service".

There are five taxation systems in total, but one of them (ESKhN) is intended only for agricultural producers. You can choose between the main (OSNO) and special systems (USN, UTII, PSN). In principle, the calculation of the tax burden is an accounting topic, so if you know a competent specialist, then it makes sense to contact him.

• on OSNO you have to pay 13% of the difference between income and expenses plus VAT;
• with the STS Income tax will be 6% of income (in some regions the rate can reach up to 1%);
• with the simplified tax system Income minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach up to 1%);
• the cost of the patent is issued by the FTS calculator;
• the calculation of UTII is a little more complicated, but it can really do it on its own.

If you don’t want to delve into the calculations, but you can’t get to the accountant, we recommend that you apply for the simplified tax system Income, because. this is the most common system of taxation. Plus, this is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems, except OSNO.

Why is it important: special (they are also preferential) tax regimes allow you to reduce payments to the budget to a minimum. This right is enshrined in Article 21 of the Tax Code of the Russian Federation. But if you yourself do not submit an application for the transition to the simplified tax system, UTII, PSN, then no one will persuade you. By default, you will have to work on a common system (OSNO). It is undesirable to forget about the reporting deadlines of your system; for an unsubmitted declaration, the tax authorities very quickly block the current account of the individual entrepreneur.

Another reason to submit tax returns on time is the risk of receiving a payment in the amount of 154,852 rubles from the PFR. The logic is this - since you did not report your income to the IFTS, then their size is simply immodest. This means that contributions will be calculated to the maximum (8MRO * 26% * 12). This is not a fine, the money will go to your pension account and will be taken into account when calculating your pension (if everything has not changed again by then), but still the surprise is not the most pleasant.

2. Take advantage of tax holidays

If you are registering as an individual entrepreneur for the first time after the adoption of the regional law on tax holidays, you can claim a zero tax rate under the STS and STS regimes. You can not pay tax for a maximum of two years. The specific types of activities for which tax holidays are established are determined by the regional law.

There are no tax holidays for developers in Moscow, but if your activity is related to research and development, then in most regions, including Moscow, you can get a zero tax rate.

Details of tax holidays, as well as the base of most regional laws can be found here.

Why is it important: if there is an opportunity to be in a tax haven for a while, why not take advantage of it? In addition, on the PSN, in principle, there is no way to reduce the cost of a patent by the amount of contributions. And as part of the tax holidays, an IP patent will not cost you anything.

3. Know and pay insurance premiums for yourself

Insurance premiums are payments that each entrepreneur is obliged to make for himself to the pension fund (PFR) and the compulsory health insurance fund (FOMS). Starting from the new year, the Federal Tax Service will take over the collection of contributions, because. according to the authorities, the funds themselves do a poor job of collecting payments in their favor.

The minimum contribution amount changes every year. In 2016, this is about 23 thousand rubles plus 1% from incomes over 300 thousand. If you have been registered as an individual entrepreneur for less than a year, then the amount is recalculated accordingly. Contributions for yourself must be paid all the time while you are registered as an entrepreneur. Justifications and arguments of the form:

• I do not conduct real activity;
• what kind of business is there, some losses;
• the employer pays contributions for me according to the work book;
• I'm actually retired, etc.

not accepted by the foundations.

You can not pay contributions for yourself if the individual entrepreneur was drafted into the army or he takes care of a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old. But even in these cases, the accrual of contributions does not automatically stop, you must first submit documents that you are not engaged in a real business.

So it’s not worth opening an IP just like that, with the expectation that it might come in handy someday. If you nevertheless registered as an individual entrepreneur, and now you are in idle time, then it is cheaper to deregister (the state duty is only 160 rubles), and, if necessary, register again. The number of approaches to the reception desk is not limited.

Why is it important: contributions will still be collected from you, even if you close the IP. Plus, a fine of 20% to 40% of the unpaid amount and penalties will be charged. In addition, by not paying contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax by this amount.

An example of reducing payments under the simplified tax system for insurance premiums

An individual entrepreneur without employees on the simplified tax system Income for 2016 earned 1 million rubles. He had no business expenses (but even if he had, then no expenses are taken into account on the simplified taxation system Income).

Tax amount 1,000,000 * 6% = 60,000 rubles. IP insurance premiums for themselves amounted to 30,153.33 rubles, based on:

• contributions to the PFR - (6,204 * 12 * 26%) + ((1,000,000 - 300,000) * 1%) = (19,356.48 + 7,000) = 26,356.48 rubles.
• contributions to the MHIF - 3,796.85 rubles (6,204 * 12 * 5.1%) at any income level.

The entrepreneur took advantage of the right to reduce advance payments for a single tax on the simplified tax system at the expense of paid insurance premiums, therefore he paid them quarterly (*).

Let's calculate the total amount that went to the budget in the form of tax: 60,000 - 30,153.33 rubles (the amount of paid insurance premiums by which the tax can be reduced) = 29,846.67 rubles. As a result, his entire tax burden, including insurance premiums, is 60,000 rubles. The net income from the business of an individual entrepreneur is 1,000,000 - 60,000 = 940,000 rubles.

(*) If you pay contributions in a single amount at the end of the year, you will first have to pay the full tax amount of 60,000 rubles, and then apply to the IFTS for a refund or offset of the overpaid tax. Therefore, it is better to pay contributions in installments every quarter, and immediately reduce quarterly advance payments on the simplified tax system. The result will be the same, but in the first case there is more trouble.

4. Submit a notice of commencement of activity

Few people know this, but before starting to provide repair services for computers and communication equipment (OKVED codes 95.11 and 95.12), an individual entrepreneur must submit a notice of the start of business activities to the local branch of Rospotrebnadzor.

This is done in order to include you in the inspection plan of Rospotrebnadzor, although they promise not to check for the first three years after registering an individual entrepreneur. But if a client complains about you, dissatisfied with the quality of services, then the check will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with an inspection only if the client provides evidence that he has already tried to call you to account. Apparently, the department is already tired of checking the reality of all consumer complaints.

Why is it important: If you do not file a notification, you can get a fine of 3 to 5 thousand rubles. In itself, the indication of OKVED codes 95.11 and 95.12 when registering an IP does not oblige you to report anything. You only need to file a notification if you actually plan to start repairing computers and communications equipment.

5. Open a current account

You can work without a current account if your clients are individuals who pay in cash, and you enter into agreements with other individual entrepreneurs and LLCs for amounts not exceeding 100 thousand rubles. This is the limit set by the Central Bank for cash settlements between commercial entities.

It is quite easy to exceed it, because this is not a one-time payment, but the amount of settlements during the entire term of the contract. For example, you entered into a lease for a year, the rent is 15 thousand rubles per month. The total amount of settlements under the agreement will be 180 thousand rubles, which means that payment of rent is allowed only by bank transfer.

Cashless payments are convenient in principle, not only because they increase the number of payment methods, but also allow the consumer to pay you with a credit card when he has no other free money. Settlements with electronic money can be legalized by creating a corporate IP wallet.

Why is it important: for violation of the cash limit, an individual entrepreneur is fined under Article 15.1 of the Code of Administrative Offenses of the Russian Federation (from 4 to 5 thousand rubles). And about why you should not accept payments to your personal card, we told in the article 5 reasons not to use your personal account in freelancing.

6. Register as an insured

If you use hired labor, then you must register as an insurer in a timely manner. Moreover, the type of contract with the employee - labor or civil law - does not matter. Even if you conclude a one-time short-term contract for the performance of some services or work with an ordinary individual, you become an insurer. That is, in addition to paying remuneration to the contractor, they are obliged to pay insurance premiums for him at their own expense, withhold and transfer to the personal income tax budget and submit reports.

The obligations of the insured to submit all kinds of reports on employees or performers are very depressing - there are really a lot of them, and it is complex. And since 2017, the main functions of administering contributions were transferred to the Federal Tax Service, nevertheless leaving some reporting for the PFR and the FSS.

Why is it important: the deadlines for registration as an insurer of individuals in the Pension Fund of the Russian Federation and the Social Insurance Fund - 30 days from the date of conclusion of the first labor or civil law contract. If the deadline is violated or not registered at all, then the Pension Fund will fine from 5 to 10 thousand rubles, and social insurance - from 5 to 20 thousand rubles. Since 2017, the registration procedure with the FSS has remained the same, and instead of the FIU, an application from an individual entrepreneur must be submitted to any tax authority.

7. Obtain a license if your activity is licensed

A license is a permit for the right to engage in a certain type of activity. In the IT sphere, the law of May 4, 2011 No. 99-FZ refers to the following areas as licensed:

• Development, production, distribution of encryption tools, information systems and telecommunication systems, performance of work, provision of services, maintenance in this area, except for the own needs of the organization or individual entrepreneur;
• Development, production, sale and acquisition for the purpose of sale of special technical means intended for secretly obtaining information;
• Activities to identify electronic devices designed to secretly obtain information, except for the own needs of the organization or individual entrepreneur;
• Development and production of protective equipment, activities for the technical protection of confidential information.

Licenses are issued by the FSB, advice on licensing issues can be obtained.

Why is it important: for activities without a license or in violation of its conditions, an administrative fine can be collected under Article 14.1 of the Code of Administrative Offenses of the Russian Federation (for individual entrepreneurs, the amount is from 3 to 5 thousand rubles), confiscation of manufactured products, production tools and raw materials is also allowed. If, as a result of such activities, large damage is caused or income is received on a large scale, then criminal liability is also possible.

Criminal Code of the Russian Federation, Article 171. Illegal entrepreneurship

1. Carrying out business activities without registration or without a license in cases where such a license is obligatory, if this act has caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale, shall be punishable by a fine in the amount of up to 300 thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to two years or by compulsory works for a term of up to four hundred and eighty hours, or by arrest for a term of up to six months.

2. The same act:

a) committed by an organized group;

b) associated with the extraction of income on an especially large scale, -

punishable by a fine of from one hundred thousand to five hundred thousand rubles or wages or other income of the convict for a period of one to three years or by compulsory labor for a term of up to five years, or by deprivation of liberty for a term of up to five years, with or without a fine in the amount of up to eighty thousand rubles or in the amount of the wage or other income of the convicted person for a period of up to six months.

Finally, a brief overview of what cannot be done with IP:

1. IP cannot be sold completely as a business. An entrepreneur can sell property, remnants of goods, raw materials, materials, and so on. The buyer, if he intends to continue doing business, must be registered as an individual entrepreneur or LLC. Documents that contain the name of the entrepreneur-seller (licenses, permits, approvals, contracts, etc.) will have to be re-registered for the new owner, and this is not always easy.
2. IP cannot be renamed. Changes in the name of the individual entrepreneur are allowed only if the passport data of the individual himself has changed. For example, when changing the surname in marriage. But it’s impossible to simply call yourself by a different name or come up with a sonorous pseudonym / name. You can register a trademark or service mark that you use in advertising, but the IP will still appear in official documents under the full name of an individual.
3. You cannot register two or more IPs at the same time. Registration of an entrepreneur is carried out on his TIN of an individual, which does not change throughout his life, regardless of the change of name. If you are an active entrepreneur, the tax authorities will immediately see this, so they will refuse to open a new IP. If you want to have several unrelated businesses, register companies, you just need to stop at the number 10, after which the founder is recognized as a mass one.
4. IP cannot be transferred or rented. This is equivalent to renting a passport or work book. There are such offers on the Internet, moreover, they try to convince that everything is within the law: they will show copies or originals of the IP registration certificate, issue a power of attorney and even sign an agreement on joint activities. But such an agreement has the right to conclude commercial entities, and not individuals, so it has no legal force. Everything that you earn will belong to the “landlord”, you can only try to prove something through the court.

If you are not yet an IP, but are actively thinking about it, read our full instructions for registering an IP with all the life hacks. We are also ready to provide you with a free consultation.

Finally, you decide what you want more, work for the benefit of the boss or be the master of your own life! is a great prospect. The best option in this matter would be to register yourself as an individual entrepreneur. What is needed to open an IP - we will talk about this today.

Opening an IP is a good chance for self-realization

If there is no permanent registration in the passport, then you can register an individual entrepreneur at the address of temporary registration.

What documents are issued by the tax office?

To open an IP, you will have to prepare a package of documents

So, the allotted time for checking documents has passed, you again go to the tax office to receive ready-made documents. What documents confirming the status of an individual entrepreneur will you receive?

• EGRIP is an extract from the state register;
• Document on registration with the tax office;
• OGRNIP - certificate of state registration as an individual entrepreneur.

In addition, you can immediately contact the Pension Fund and TFOMS and issue registration documents and notification of the assignment of the selected codes there. If suddenly the tax authority does not give you one, then you will have to go to all these authorities and re-collect a complete list of the necessary documents.

As soon as you have received the documents in your hands, you can start working as an individual entrepreneur, within the framework that you indicated in the documents. Very rarely, but sometimes it happens that the tax office refuses to register you as an individual entrepreneur.

This is mainly due to incorrectly entered data or an incorrectly completed application. In any case, the refusal of the tax service must motivate. If suddenly this did happen, then the entire procedure for submitting documents will need to be repeated, and the state fee will have to be paid again in the same amount.

How much money do you need to open a sole proprietorship?

The fee is very small

The easiest, but at the same time, the most expensive way to register yourself as an individual entrepreneur is to contact a specialized company, whose employees will deal with the registration of IP without you, they will collect the right one and give it to you.

The cost of these services in large cities will be about 5,000 rubles, possibly more. If you do everything yourself, then the costs will cost the minimum amount, 800 rubles must be spent on paying the state fee, plus you will need money to pay for photocopies of the necessary documents.

If you resort to the help of intermediaries, you will have to spend money on the services of a notary, on average, for notarization of documents and signatures, it will cost 400 rubles. Although it is difficult to evaluate the services of intermediaries in terms of money, because your problems can be solved either by acquaintances, then it will not cost you additional costs, but if you hire someone from the outside, then the amount will most likely be negotiated and discussed in a particular case.

What other costs can there be: for example, you wanted, as an entrepreneur, to have a current account and a seal of your company, although this is not at all necessary for an individual entrepreneur. In this case, you need to spend plus 1,000 rubles on opening a current account and about 500 rubles on making your company's seal.

How to open a legal entity or individual entrepreneur? What documents must be submitted to the tax authority? What is the fee for starting a business? Who is more inspected by government oversight bodies? These and many other questions are answered by a legal advisor:

To carry out any type of commercial activity, it is necessary to register as an individual entrepreneur (IP) or a legal entity. The choice of legal form depends on the type of activity, the planned amount of revenue, the number of employees, etc.

Most of the areas of small and medium-sized businesses can be carried out as an individual entrepreneur, and with development, register a private enterprise, LLC and other forms of a legal entity. In order to correctly and quickly obtain the desired status, you need to know what documents for registering an individual entrepreneur will be needed.

According to the current legislation of the Russian Federation, IP can be formed by adults (from 18 years old) - citizens of the Russian Federation, foreigners and persons who do not have citizenship of the Russian Federation. It is forbidden to engage in entrepreneurial activities for such persons - judges, employees of the tax police and the prosecutor's office, civil servants, 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 doing business without registration with the relevant authorities entails administrative or criminal liability.

Key Documents

Basic list for status registration:

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

Zapplication in the form P21001

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

How to fill out the application for registration:

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

Copy of the passport

The package of documents for registration of IP includes copies of all pages of the passport. When submitting a set of documents to the tax office at the place of residence, you must have the original passport with you. When registering an IP by a trustee, 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 would seem a trifle 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 the details for payment at the local tax office where registration will take place. The amount of the state fee in 2016 is 800 rubles. Payment can be made at any branch of Sberbank. But, in cases of refusal to register or make mistakes when filling out the receipt, the money will not be returned.

Application form No. 26.2-1

An application for switching to a simplified system may be included in the documents for registering 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 to the simplified tax system, he is automatically assigned a general taxation system, which is associated with the 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 sheet B) are stitched. You can find out up-to-date information - what documents are needed at the moment, on the official website of the Federal Tax Service, or at the tax office at the place of registration.

Development money!

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Stages - filling out documents

What do you need to register an IP, what are the main steps you will need to go through?

The main stages of registration of an individual entrepreneur:

• definition 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).

Definition of the type of activity (according to OKVED)

The choice of activity codes should be made 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 (single tax on imputed income), which will require additional reporting to the tax authorities.

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

Choosing a taxation system

The choice of the form of taxation depends on the type of activity chosen, the types of contractors (with whom you will work - with entrepreneurs or with legal entities), and the amount of revenue. Optimal 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 tax are not paid. The interest rates under the simplified system can be 6% of income or 15% of profit (income - expense). The choice of the interest rate depends on the type of activity and income structure. That is, when providing services that are characterized by lower costs, there will be a favorable rate of 6%; and when conducting retail or wholesale trade, where most of the costs are for the purchase of goods, it is more efficient to apply a rate of 15%.

Important!

The transition to a simplified IP system can only be made 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 an appropriate application along with a package of documents for registration.

Submission of a set of documents to the Federal Tax Service

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

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

Detailed instructions!

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

Obtaining ready-made documents for IP

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

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

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

The 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 transition of the taxpayer to the simplified tax system.

Registration in obligatory funds

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

After the individual entrepreneur has been registered, the tax authority sends information about the new subject of activity to these authorities. An individual entrepreneur receives a notification by mail that his data has been registered with the Pension Fund and the MHIF.

Registration in the above funds is mandatory and takes place at the place of residence of an individual entrepreneur. If an individual entrepreneur does not plan to attract employees, he will be registered automatically. Payment of a fixed fee can be carried out by an individual entrepreneur monthly, or 1 time per quarter. In the case of hiring staff, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a business account

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 it is planned to receive funds for the work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when carrying out transactions in the amount of more than 100,000 rubles, opening an IP current account 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 bank account, information about this is transmitted by bank employees to the tax service in which the individual entrepreneur is registered.

The 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 an extract from the Unified State Register of Industrial Property (the date of issue is no more than 30 days);
• a copy of the passport (the main spread and the spread with a residence permit must be located on the same page);
• a copy of the notice of the Department of Statistics;
• permits and licenses to carry out activities (for some OKVED codes).

Making a seal for IP

Obtaining a seal of the entrepreneur is not mandatory, but in some banks it may be required when opening an account. Also, the presence of a seal in the implementation of commercial transactions increases the level of trust of partners. The seal can be made in a round or other form, in a case from any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, TIN, PSRNIP.

Basic payments

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

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

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

26% (18% for privileged activities) is paid in PF; 3.1% - in FFOMS; 2% - in TFOMS; 2.9% - in the FSS.

Problems and difficulties that may arise during registration

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

Problems that new entrepreneurs may face when registering:

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

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So, you have decided to open your own business project and become an individual entrepreneur. In this article, we will discuss what is needed to open an IP. Some believe that the opening of an IP begins with registration. But this is an incorrect statement. First of all, to open an IP, you need to think through all the details of creating your project and possible options for its further development, draw up a business plan, and only then prepare for registration of an IP with the Federal Tax Service.

Opening conditions

According to the legislation of the Russian Federation, any adult and capable citizen of the Russian Federation or a citizen of another country who permanently resides in the territory of the Russian Federation can become an individual entrepreneur.

“What do you need to open an IP for people under the age of 18?” is a question that is often asked by teenagers who want to start their own business. There are extenuating circumstances for such cases. So, it is allowed to issue an IP at the age of 16 years and older, if a person is recognized as capable by a court decision or authorized guardianship authorities.

Also, an individual entrepreneur can become a teenager from 14 to 16 years old, if his parents have given written consent to this.

It is forbidden to register as an individual entrepreneur for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees.

How to prepare for registration - requirements

Let's take a look at what is needed to open an IP in the Federal Tax Service and where it is necessary to start paperwork. There are two options for resolving this issue. The first is to collect and execute all the documents on your own, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not so troublesome. Below we propose to get acquainted with the basic requirements for IP.

Documents for opening an IP

One of the most important conditions for opening an IP is the availability of the necessary documentation. The package of documents for opening an IP consists of:

• Applications for opening an IP in the form P21001 (in one copy; if the application is submitted in person, then notarization is not required).
• A receipt confirming the payment of the state duty - 800 rubles (this amount is an integral part of the cost of opening an IP).
• Copies of the main page and the page with a residence permit from the passport (you will also need to present the original);
• Copies of the TIN (again, when showing the original, but this document is not mandatory, the main thing is to indicate the TIN correctly, if it has been assigned to you, in the application; if you have not received the TIN yet, it does not matter: they will assign it to you and issue a certificate along with documents confirming the registration of IP);
• Applications in the form 26.2-1 (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the USRIP entry sheet).

The last application in the list of documents for opening an IP is not mandatory and is submitted only at the request of the future IP.

If you do not submit documents in person, but through a representative or send them by mail, it is necessary that the signatures on the application and copies are notarized.

For persons who do not have citizenship of the Russian Federation, a copy of the certificate of his place of residence is a necessary document for opening an IP.

Rules and procedure for registration of IP

The procedure begins with an application for opening an IP

I would like to dwell on some points regarding filling out an application in the form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, phone numbers and data from the passport. After filling out the application on its back, you must sign, this must be done at the tax office in the presence of a tax inspector or at a notary public if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED (All-Russian Classifier of Types of Economic Activity), which indicates your types of activity. It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the desired classifier is not listed, then you will have to pay for a new type of activity and wait about five days for its introduction.

Sheet B of the application is filled in at the tax office and returned to the applicant.

An example of a completed application for registration of IP

Where and when can I register a sole proprietorship

After collecting all the documents, you must contact the tax authorities. An employee of the Federal Tax Service will check the documentation you have collected and provide a list of the documents you submitted for opening an IP, as well as inform you when it will be possible to pick up the finished USRIP record sheet (according to the law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service, receive a sheet of entry from the Unified State Register of Individual Entrepreneurs, and also sign in the journal about their receipt. As you can see, the term for issuing an IP is not so long.

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