Preparation of a set of documents for independent opening of a sole proprietorship. How to open an individual entrepreneur yourself: step-by-step registration instructions and sample documents

On the practical side, registration of an individual entrepreneur can be carried out before the start of business or in the case when the business is already established and its legalization is required. In the second case, as a rule, the entrepreneur already has an idea of ​​​​the direction of the business and the features of the profit flow, which simplifies the choice of taxation system and registration codes (OKVED). If you have never engaged in entrepreneurial activity before, you need to know what registration data you will need to select when submitting documents.

Requirements for an individual entrepreneur

According to the legislation of the Russian Federation, an adult person who is not limited in rights and is able to bear responsibility for his actions can open an individual entrepreneur. An exception is made for persons over 16 years of age, provided that they:

  • are legally married;
  • work under an employment contract;
  • have permission from both parents, certified by a notary.

Citizens of the Russian Federation and foreign citizens who have permission to reside in the country and the appropriate registration documents can register an individual entrepreneur. Restrictions on the right to register individual entrepreneurs are imposed on persons who received bankruptcy status within 5 years before filing an application for registration.

How to indicate the type of activity when registering

OKVED codes (general classifier of species economic activity) - determine the specifics of your business. By selecting the appropriate codes, you can work only in these areas.

  • By order of Rosstandart dated November 10, 2015 N 1745-st, the updated OKVED 2 classifier has been in effect since January 1, 2017. You should select types of activities only according to it. For each registered code, you will submit information about income and payment of taxes.
  • If you need to expand or change the type of activity in the future, you can add, remove or replace the corresponding codes in the registration data by submitting to the Unified State Register of Individual Entrepreneurs (USRIP) individual entrepreneurs).
  • Applications in form P14001. The total number of codes registered for one individual entrepreneur cannot exceed 50.
  • The structure of the classifier has common sections - designated by Latin letters; and groups - indicated by two and three numbers. The codes themselves and specific types activities indicated in the registration application are indicated by four or more digits.

Example:

  • Section F Construction;
  • (Grouping) 41 Construction of buildings;
  • (Subgroup) 42.2 Construction of utilities;
  • (OKVEED code) 42.21 Construction of utilities for water supply and sewerage, gas supply.

There are also types of activities that individual entrepreneurs cannot carry out:

  • Private security;
  • Ensuring and analyzing industrial safety;
  • Production and sale of alcohol;
  • Production and sale of pyrotechnic products;
  • Production and sale of weapons;
  • Employment of citizens abroad;
  • Sales of electricity.

Taxation systems for individual entrepreneurs in 2017

The choice of taxation system has great importance for the profitability of your enterprise. If it is chosen incorrectly, you will suffer losses, and in some cases fines may even be imposed.

Two forms of simplified taxation system (simplified taxation system) are available for individual entrepreneurs:

  1. simplified tax system 6%. This form of tax payment involves paying 6% of all Money received by the entrepreneur in the course of conducting business during the reporting period. In simple words: you sold goods for 100,000 rubles. The tax amount will be 6,000 rubles.
  2. simplified tax system 15%. When choosing this system, the entrepreneur pays 15% of the final profit, minus expenses. Example: you spent 60,000 rubles on the production and sale of a product, and sold it for 100,000 rubles. Your profit was 40,000 rubles. The tax amount is 6000 rubles.

In addition to the tax itself, fixed contributions to the Pension Fund (PFR) and the Compulsory Health Insurance Fund (FFOMS) are added monthly to both forms of the simplified tax system. You make these payments for yourself (this is your pension and health insurance). The amount of payments depends on the minimum wage (minimum wage) established by the state. From January 1, 2017, it is 7,500 rubles, and starting from the second half of the year they plan to raise it to 7,800 rubles. Contributions to the Pension Fund of the Russian Federation are 26% of the minimum wage, and payments to the FFOMS are 5.1%.

The general taxation system (OSNO) for individual entrepreneurs offers the following conditions:

  • standard personal income tax (NDFL) - 13%;
  • value added tax VAT - 0% (for export goods), 10% (for a certain product category), 18% (general rate);
  • property tax for individuals - from 0.1% to 2% (set by municipal authorities).

Patent system (PSN)- provides an opportunity to get rid of the need to submit reports and calculate the amount of tax paid. It involves paying the latter in advance for a specified period (up to a year). The cost of a patent is calculated as 6% of the potential annual income (PVGD).

Unified tax on imputed income (UTII)- it is an alternative to OSNO and is calculated as 15% of basic income, taking into account the deflator coefficients (for 2017 it is equal to 1.798) and the reducing coefficient (set local authorities from 0.005 to 1).

Step-by-step instructions for registering an individual entrepreneur

If you have decided on the type of activity and taxation system, you can proceed to collecting documents and submitting an application to the registration authorities.

Basic documents for opening an individual entrepreneur

Before collecting the main documents, you must pay the state registration fee at the bank. Data for transferring funds can be obtained directly from the tax authorities, on the official website of the Federal Tax Service or through Internet banking of Sberbank of Russia. It is important to choose your Federal Tax Service branch at your place of registration. For 2017, the fee is 800 rubles.

For citizens of the Russian Federation, it is enough to provide the tax office with:

  • Application on form P21001;
  • A copy of the passport - the first page and the page with registration;
  • Copy of TIN;
  • Receipt for payment of state duty.

What is needed to open an individual entrepreneur for a foreign citizen:

  • Application on form P21001;
  • Copy of ID (main passport, foreign passport);
  • A copy of the birth certificate;
  • Translation of identity documents into Russian with notarization;
  • A copy of the registration document on the territory of the Russian Federation;
  • A copy of a certificate of actual place of residence;
  • Receipt for payment of state duty.

When contacting the Federal Tax Service in person, the entrepreneur must have all original documents with him.

By default, when submitting documents, you will be set to the general OSNO tax system. To work at other tariffs, you must submit an application for switching to the selected system along with the general package of documents.

Preparation of an application in form P21001

The application submitted for registration of individual entrepreneurs in 2017 has not received any changes. It is drawn up in form P21001 and contains 5 pages, one of which is intended for entering data of foreign citizens. Persons with Russian citizenship fill out and submit only pages 1, 2, 3 and 5. You can download the current application form on the Federal Tax Service website.

Since the document must be easily recognized by the corresponding software, there are a number of requirements for its design:

  • Data can be entered by hand or on a PC.
  • All data is entered exactly into the cells, one number or letter at a time.
  • Handwriting uses block font and black ink. Words and letter symbols are written in all capitals.
  • When typing on a computer, the following settings are selected: black font color, all letters in capitals, Courier New font height 18.
  • When printing a document, duplex printing is not allowed.
  • You cannot combine PC printing and handwriting.
  • Abbreviations are written according to established rules grammars.
  • The application is not stitched.

Submitting documents for registration

According to the law, documents for registration of individual entrepreneurs can only be submitted to the tax authorities at the place of registration (registration). This does not oblige you to operate only in a given region; you can actually open an enterprise anywhere in the country, but you will not be able to avoid contacting an established unit. You can do this in the following ways:

  • Personal appeal from an entrepreneur to the Federal Tax Service.
  • Shipping by mail. In this case, all copies must be certified by a notary. The package of documents is sent by a valuable letter with a mandatory inventory of the contents (drawn up by a notary) and a return notification of receipt.
  • Through a representative. A power of attorney is issued to a third party to submit documents. When transferring the latter, a receipt must be issued.
  • In electronic format on the official website of the Federal Tax Service.

How to register an individual entrepreneur in 2017 online

The ability to register an individual entrepreneur online greatly simplifies the procedure for an entrepreneur. To do this, you need to register on the official website of the Federal Tax Service - https://service.nalog.ru/payment/payment.html. All individual entrepreneurs should do this, since in the future you will be able to use the service to pay taxes, make changes to registration data, order an extract from the Unified State Register of Individual Entrepreneurs (for your own enterprise or to check partners) and even apply for termination of activities.

To register you need to log in Personal Area and go to the page https://service.nalog.ru/gosreg/. Here you need to choose the following procedure:

  • Selecting the “Individual Entrepreneurs” section.
  • Confirmation of consent to the processing of the data you provide.
  • Selecting the type of application form P21001.
  • Filling out the data form.
  • Selection of OKVED codes.
  • Selecting a method for obtaining documents. It can be sent by mail, in person or issued to an authorized person.
  • Passing the initial data check (performed automatically within a few minutes).
  • Payment of state duty. If you know your bank's BIC (Bank Identification Code), you can pay online. If you want to make a payment at the bank, click the “Generate payment document” button.

After the payment has been processed, the Federal Tax Service will send you a corresponding notification that the application has been accepted.

Registration deadlines and reasons for possible refusal

In 2017, the registration period for an individual entrepreneur is 3 working days. When receiving documents by post, these deadlines may take up to 1.5 months due to long delivery times.

If the procedure for processing documents is violated, errors (accidental and intentional) are found in the information provided, as well as facts confirming the lack of the right to registration, a refusal may be received. If there are errors, they must be corrected and the application resubmitted. The receipt for payment of the state duty remains the same.

After completing the registration procedure with the tax office, the information is automatically transferred to the Pension Fund. You don't need to go there personally. You will also be provided with the following package of documents:

  • Certificate of state registration on an official form.
  • Extract from the Unified State Register of Individual Entrepreneurs.
  • Certificate of registration of individual entrepreneurs in the pension fund.
  • Document on registration of individual entrepreneurs in tax service.
  • Notification from Rosstat about the assignment of statistics codes. You can get it yourself, but most often it is sent by the service itself.

What needs to be done after registering an individual entrepreneur with the tax office

Depending on your type of activity, after registration, you may need to register various attributes. This includes opening a current account, making a seal and registering cash register. This is not legally required, but these attributes of an individual entrepreneur will provide a number of benefits. Also, when conducting certain types of activities and hiring employees, you need to notify the relevant authorities.

Registration of attributes for business activities

To open a current account, you need to submit an application to any bank that works with individual entrepreneurs. Along with the application the following is provided:

  • Copy of passport (many banks can make copies themselves);
  • Copy of TIN;
  • Certificate of registration of individual entrepreneur.

When choosing a bank, it is necessary to take into account the amount of payment for services under the agreement. So, if your activity requires regular payment of receipts, you need to choose a financial structure with the lowest transaction commission.

When working with the end buyer for non-cash payment, you need a bank with the lowest possible commission for cashing out funds.

Printing is carried out in special companies. To do this, you must provide a scan of the individual entrepreneur’s registration certificate, a copy of your passport or other identity card, as well as a sketch of the seal. Often workshops have ready-made layouts that can be used.

A cash register is purchased when choosing a cash payment method. It must be registered with the Federal Tax Service. For entrepreneurs working on PSN or UTII, having a cash register is not necessary.

Registration when hiring employees

If your employees are not family members, you will need to register as an employer. In this case, an employment or civil law contract is concluded with the employee himself. Before concluding a contract, you must contact the pension fund and the Federal Social Service, which will register you.

After this, you are required to submit appropriate reports for each employee.

When working on the simplified tax system in 2017, employees must submit certificates 2-NDFL and 6-NDFL for employees to the tax service, which provide information about the wages paid. Certificates are submitted to the Pension Fund of the Russian Federation using forms SZV-M, and to the Social Insurance Fund - 4-FSS. In this case, the individual entrepreneur acts as a tax agent, not a payer.

Notification to Rospotrebnadzor and licensing

There are some types of business lines for individual entrepreneurs, the OKVED code of which can be indicated during registration, but upon the immediate start of the activity itself, additional notification is required. In 2017, this list includes:

  • Hotel business;
  • Household services (repair of premises, individual tailoring, furniture repair and household appliances, car maintenance, photo studios);
  • Catering industry;
  • Retail and wholesale trade;
  • Production of textile materials and clothing;
  • Production of leather goods;
  • Wood processing;
  • Production of flour products and sugar;
  • Baking bread and bakery products;
  • Production of dairy products;
  • Production of juices, processing of fruits and soft drinks.

The notice is submitted to in writing, after receiving the registration certificate, but before the start of the activity itself. This can be done in the following ways:

  • By personally contacting the Rospotrebnadzor Office;
  • Online through the public services portal gosuslugi.ru;
  • In electronic form with an official electronic digital stamp to the e-mail of the Rospotrebnadzor Office of your region.

Also, do not forget that Federal Law dated May 4, 2011 N 99-FZ “On licensing individual species activities" provides mandatory receipt licenses for a number of business areas:

  • Development of tools and technical protection of information;
  • Sale of medicines, pharmaceuticals, work with medical equipment;
  • Freight transportation;
  • Passenger Transportation;
  • Storage and processing of metals;
  • The sphere of education;
  • Conducting geodetic work, hydrometeorology;
  • Preservation and restoration of cultural monuments.

The license is obtained from the relevant supervisory authority (Ministry of Transport, Rosobrnadzor). For some activities in recent years, the license has been replaced by alternative obligations. For example, construction and repair companies must join SROs (self-regulatory organizations) to operate.

There are no fundamental changes in how to register an individual entrepreneur in 2017 compared to the previous year. You can easily collect and prepare documents yourself. At the same time, the experience gained will allow you to better understand the taxation system and the procedure for legalizing a business.


This material discusses in detail step-by-step instruction how to open an individual entrepreneur on your own in 2017 without encountering a number of problems and complications. It is the process of opening an individual enterprise that often becomes the start of a successful business and one’s own business, but one should not forget about a number of requirements that the state imposes on those wishing to build their own business empire.

Every year the authorities revise the rules for registering and opening enterprises, and this year was no exception - so that open an individual entrepreneur in 2017, you will have to familiarize yourself with new legislation and government requirements. First, let's define the very concept of individual entrepreneur (individual entrepreneur), because it is the basis of all further explanations.


IP is determination of an individual who has passed the registration procedure on the basis of legal requirements state, after which it began to conduct business activities, but was not registered as a legal entity. Based on the twenty-third article civil code, any citizen who is legally capable can conduct his own business. Many newcomers to business have a question: how to open an individual entrepreneur on your own in 2017, and whether it is necessary in principle to register an individual enterprise, because you can do without this formality.

In fact, official registration has both positive and negative sides that a businessman should take into account. An individual entrepreneur (individual entrepreneur) has the right to avoid paying personal income tax and reduce the amount of contributions to the pension fund and social insurance fund. In addition, after registering an individual entrepreneur, the range of opportunities in the field of cooperation and partnership for a businessman undoubtedly grows. For example, companies that exclusively use transactions with current accounts in their activities will be able to safely cooperate with an individual entrepreneur, but when working without registration, all payments to the businessman would have to be recorded as an expense account.

If you can start a business without officially registering it, then as orders and the number of clients increase, registration will still be necessary. Nowadays, illegally working clients are unnecessary problems for large and reputable companies that are unlikely to be willing to risk their reputation for a dubious deal. From this we can conclude that if a businessman is committed to promising and developing activities, then open an individual entrepreneur in 2017 he still has to, because this will help not only expand business connections, but also significantly increase income.

However, there are certain categories of citizens for whom opening an enterprise is impossible, and this is stipulated in the federal legislation of the country. For example, if a businessman has already registered one enterprise, then registration of the second and subsequent enterprises is not permissible for him. The same applies to those businessmen who are not fully capable, and, in some cases, minors. But, at the same time, a citizen who is under eighteen years of age can open an individual entrepreneur in 2017 if he was already officially married. This rule also applies to minors working on the basis of employment contracts, if the representative is ready to issue permission to open an individual entrepreneur.

From the age of fourteen, you can register your business if there is consent from both the father and mother of the aspiring businessman, which is notarized. But there is also a certain number of areas of activity for which the registration of an individual enterprise is simply not allowed. So, open an individual entrepreneur yourself those citizens who decide to associate themselves with work in the field will not succeed:

  • Air freight or passenger transport;
  • Space activities;
  • Development of aviation technical means;
  • Private security activities;
  • Operational activities related to the production or sale of alcohol;
  • Production activities or distribution of narcotic and psychotropic substances, medications;
  • Analysis of the degree of industrial safety;
  • Activities that are related to the labor code, for example, foreign employment, work with investment and pension funds;
  • Production activities and distribution of pyrotechnics, military equipment, weapons;
  • Sales of electrical energy.
You can quickly fill out documents online with tips for free in the “My Business” service

How to open an individual entrepreneur on your own in 2017?

To open an individual entrepreneur in 2017, you need to know in advance which tax system you would like to work with, as well as highlight those types of activities with which your business will be associated, because this data will need to be indicated during the registration process for an individual entrepreneur. Do not forget that the initially specified code is the main one, and it is with its help that the amount of insurance rates in the social insurance fund is determined.

New OKVED codes


In order to decide which tax payment system will be optimal, it is necessary to fully analyze the business plan and approximate income and expenses from the business. Fee for registration of individual entrepreneurs in 2017 also varies depending on the chosen taxation system. All payments that the entrepreneur will make are divided into four groups.
  1. Fixed payments that a businessman deposits into his accounts off-budget funds, which since 2016 is 23153.33 rubles. for citizens whose income has not reached three hundred thousand rubles. If the profitability is higher, then one percent of the earnings exceeding the three hundred thousandth limit is added to the specified amount.
  2. Established payments, which are charged to extra-budgetary funds and deducted from the salaries of subordinates. According to the law, the boss calculates a thirteen percent tax from the salary of his subordinate.
  3. Tax deductions of an additional nature, which depend on the chosen type of activity of the subject;
  4. Tax deductions, which depend on the chosen tax system according to which the individual entrepreneur (individual entrepreneur) operates.
Do not forget that it was from the first day of this year that new OKVED code values ​​appeared, which all aspiring entrepreneurs should study, because it is on the basis of this edition that citizens will be able to register their business in 2017. Even if a businessman decides to simply adjust the direction of his activities, he can only do this using new code values. Step-by-step instruction opening a business advises entering code values ​​not only for one area of ​​work, but also for those activity options that the entrepreneur may encounter in the future. This will help a businessman to easily expand the range of his activities without having to deal with the re-registration procedure and without encountering problems with inspection authorities. Moreover, the legislation allows you to specify up to fifty different code values ​​during the registration process.

OKVED code values- these are codes from the general Russian classifier, which characterizes the direction of work of a particular enterprise. They are always encrypted and indicate not only the type of work that an individual entrepreneur is engaged in at a given period of time, but also possible acceptable types of activity in the future. You should not use all fifty valid codes - this will significantly increase the likelihood of confusion among the coefficients, and, as a result, errors. But at the same time, the entrepreneur must remember that he will be able to work only in those areas of activity that he noted during the company registration process. As for taxation systems, it can also be different, depending on the type of work, as well as the regional location of the registration authorities.

Each code value consists of four characters, no less, otherwise the registration procedure will not be completed successfully. And do not forget about the long-known rule that concerns the funds received by the entrepreneur. The main area of ​​work of a businessman must bring him at least sixty percent of the total income, and only one code value can correspond to this area.

Payments vary depending on the chosen system for paying tax obligations, as mentioned earlier. Before how to open an individual entrepreneur on your own in 2017, It is advisable to carefully familiarize yourself with the nuances of each system in order to choose the most optimal work structure for yourself. So, the following options exist:

  1. OSN implies a general system of tax calculations;
  2. Specialized types of taxation, which include simplification, unified agricultural system, imputation, and the system used to implement product sharing agreements.
Each system has a special approach to calculating the amount required for payment, and depending on certain rules and installations, a monthly tax calculation is formed. In order to decide on the most suitable system for paying tax obligations, we suggest that you briefly familiarize yourself with the main parameters of each of them.
  1. OSN. Before open an individual entrepreneur in 2017 under such a system, it should be taken into account that it will be necessary to make tax assessments on the income of each individual working at the enterprise. The amount of taxes reaches thirteen percent, VAT approaches eighteen percent, and in the case of transactions that were taxed by law, it will decrease to ten percent. It is mandatory to pay taxes on property, namely real estate, vehicles, land and water tax assessments.
  2. Simplified (USN). When working using a simplified system, the entrepreneur contributes six percent if he works on the income system, and fifteen percent if he works on the system, the difference between income minus expenses. The simplified form helps to replace tax payments on employee income in the column income from the activities of an enterprise with property taxes of an individual. In addition, this system contains a replacement for VAT, which is paid in the process of importing products through customs and when executing a partnership agreement or trust management rights to property resources.
  3. Patent (PSN) can only be used if you decide open an individual entrepreneur in 2017, the number of employees of which will be no more than fifteen individuals. At the same time, there are restrictions on annual income - no more than sixty million. The purchase of a patent can be carried out for a minimum of two months, and a maximum of a year; accordingly, during this time the entrepreneur will not have to make tax deductions as payment for the main type of work. Thanks to a patent, a businessman can avoid paying employee income tax if he carries out the work to which the patent system is applied. You can also protect yourself from paying property taxes for individuals and certain types of VAT, namely those that correspond to a patent.
  4. Use of the Unified Agricultural Tax (USAT) suitable only for those citizens who decide open an individual entrepreneur yourself in the field of agricultural activities. For them, it serves as a simplification for other entrepreneurs, and helps to minimize tax collections.
  5. Imputation, or tax on the imputed amount of income (UTII), is available only to certain groups of entrepreneurs whose activities fall under the list presented in the Tax Code in Article 346. In principle, there are also similarities with the simplified tax procedure, but the limit on the number of employees is one hundred people, and the use of the regime is available only for territory of operation of the enterprise. Besides, step-by-step instruction regulates that the use of the system by those entrepreneurs who work on the basis of a partnership agreement or manage property on a trust basis is not allowed.
If during the registration process an entrepreneur does not choose the regime that he considers most suitable for his business, then he is automatically charged with OSN. Which mode is best to lean towards is influenced by a variety of factors, such as regional affiliation, field of activity, level of profitability, planned scale of the enterprise, and much more.

Documents required for registration of individual entrepreneurs in 2017


In order to start your own business legally and officially, you will have to work on preparing a package of documents. Required papers include:
  1. Identification. It is necessary to make photocopies of the passport pages and sew them together. This is necessary for entrepreneurs who decide to use by post.
  2. A receipt for payment of the state fee, which is paid during the registration procedure.
  3. A photocopy of a certificate with a citizen identification code, if available.
  4. An application, which is drawn up in accordance with form P_21001, and is sent to the authorities for the purpose of registering an individual entrepreneur. In some cases, the citizen who signed such a document is not able to attend the registration procedure. Then it is necessary to certify the documents in a notary office so that the signature is confirmed; one copy is enough.
  5. If an entrepreneur decides to work on a simplified basis, he needs to attach a separate application in which he informs about the choice of this direction of the tax system. This document is prepared using Form 26-2-1 and is submitted in two copies. After the documents have been submitted, the businessman will receive a receipt indicating that he has submitted them, and one copy will also contain information about the choice of a simplified system.
Amount of state duty in this moment800 rubles. To obtain receipts, you can contact the official website of the tax service. Here, the required form will be automatically formulated, and payment will be made using it in special windows or machines at any bank branch. Considering the widespread automation of processes, Federal Tax Service employees also decided to develop the ability to make payments via Internet resources, and this service became available quite recently. But when making payments, citizens should enter information about their identification number, as well as the address where the registration process is taking place, and their data.

To open an individual entrepreneur in 2017, you must carefully fill out the application in accordance with all the rules and requirements of this year. Naturally, the application should be based on, but there can be several ways to compose the paper. You can write the document by hand, using black ink and capital block letters. The second option is to use the official tax office resource, which will help you create the paper correctly. But here you should be prepared for the fact that its work is not yet well established, so the likelihood of an error is high. In addition, you can contact others online services, that are excellent helpers in the formation of a complete package of papers, but here, it is likely that you will have to pay for the services of an Internet advisor. But you can have no doubt about the correctness of filling out and the quality of the completed documents.

The application must include certain information about the entrepreneur, such as birthday, first name, patronymic and last name, gender, citizen identification number. In addition, you must indicate passport details, the place where the citizen was born, registration, postal code, region code, citizenship, and the authorities that issued the identity card.

To open an individual entrepreneur in 2017, you will also need to provide full list OKVED code values, which were discussed earlier. Telephone numbers, both mobile and landline, are required. As for the need to staple pages, the requirements vary depending on the regional affiliation of the enterprise, so it is better to first clarify the information with the official authorities.

So, these are the basic papers that a beginning businessman will need in order to register his business, but many people have a question, what is the complete list of documentation required in order to open an individual entrepreneur yourself. Let's highlight the most important ones:

  1. Receipt for payment of state duty;
  2. Photocopy of a Russian citizen's passport. If a citizen personally presents a document, then it is not necessary to notarize it;
  3. Application drawn up using form P_21001;
It is these documents that are necessary for an adult and capable citizen in order to open an individual entrepreneur in 2017. If we are talking about a person who has not reached the age of majority, then there is a need for notarial permission from the father and mother, as well as confirmation that the citizen has official employment or is married. But for foreign citizens, in order to open an individual entrepreneur in 2017 on the territory of our country, you will need to collect more documents. These include:
  1. Application drawn up in form P_21001;
  2. A photocopy of a document that confirms the place where the citizen was born, as well as his date of birth, this could be a birth certificate or some other document;
  3. Photocopy of ID cards;
  4. Photocopy of papers that give the right to reside in the country to a foreign citizen;
  5. Photocopy of document confirming permanent place residence of a foreigner;
  6. A check for payment of eight hundred rubles towards the state duty;
Foreign citizens should remember that without this package of papers open an individual entrepreneur in 2017 they won't succeed.

The application document includes five pages, and mandatory information about the entrepreneur, his contacts, passport number and series, code values ​​for types of activities and identification number. Be sure to fill out the paper carefully, clearly, in block letters, no corrections.

Step-by-step instruction It also involves a separate clause that characterizes payment for all services related to the registration of an individual enterprise. If a businessman decides to completely carry out the procedure on his own, then he will not have to pay anything except the fee. The money is deposited through the bank, and the payment receipt must be attached to the package of papers. In addition, you may need the services of a lawyer to certify the document, which will cost about three hundred and fifty rubles. The lawyer will not only certify the paper, but will also check whether you have drawn up and executed it correctly, which will help avoid problems with the registration authorities.

After your business is registered, you will need to have certain papers in your hands confirming the fact of registration. It’s difficult to say how quickly the registration procedure can be completed, because a lot depends on the regional affiliation of the Federal Tax Service branch, but most often tax service employees do it within five days. Information about the date of receipt of documents can be found in the receipt received during the delivery of papers. If the businessman cannot come to receive his papers. Tax office employees will send them to him by mail.

After the registration procedure is completed, step-by-step instruction registration of an individual entrepreneur regulates the issuance of the following documents to an entrepreneur:

  • OGRNIP, namely a document confirming the registration of an individual as an individual entrepreneur;
  • Certificate of registration of the entrepreneur with the tax authorities;
  • A document issued from the unified state list of individual entrepreneurs, namely the Unified State Register of Individual Entrepreneurs;
  • A document confirming the registration of the entrepreneur with the pension fund, according to his place of registration;
  • Document on assignment of statistical codes by Rosstat;
Only when all the listed papers have been collected should they be sent to the tax office. But sometimes the tax service simply does not issue a complete list of documents; in order to obtain the missing papers, you will need to send information that the businessman was registered as an entrepreneur to the pension fund authorities. Here, employees will have to draw up all the necessary documents and send them to the entrepreneur by post. If the entrepreneur still has not received the missing papers, he will have to personally go to the fund’s branch, taking with him the document on registration of the enterprise, both a photocopy and original version, as well as TIN and certificate from the pension fund.

Before submitting documents, you should determine where exactly a particular certificate or report will be sent. The choice of tax authority is carried out on the basis of the citizen’s registration, but if there is no registration, then it can be based on the place where the entrepreneur lives. Submission of papers is allowed both remotely and directly, and in the latter option it is possible to submit papers through a multifunctional center, which has been operating in megacities for a long time. If we talk about remote submission, then a businessman can use both regular mail, while indicating the value characteristics of the item and its content, and e-mail, the official resource of the Federal Tax Service will help you understand the rules for using it.

By the way, this year the time frame for receiving documentation on registering an individual enterprise has been reduced to three days, but this only applies to those citizens who do not have any questions regarding their papers. The Unified State Register of Enterprises will also be issued to the businessman, along with a certificate of registration of the enterprise.

In some cases, entrepreneurs may be refused to register a business, but this is allowed only in cases strictly stipulated by law. These include:

  1. The entrepreneur made a number of mistakes in the process of filling out documents, or did not provide a complete package of documentation that is needed to register the enterprise;
  2. The businessman chose a prohibited line of work;
  3. The entrepreneur sent the documentation to the tax office that does not correspond to his registration details;
  4. The businessman already has a registered enterprise, and he has not liquidated it;
  5. The court decided to prohibit the businessman from engaging in entrepreneurial activities;
  6. If, earlier than a year ago, an enterprise registered in the name of a businessman was declared bankrupt or was closed on a forced basis.
In any other situation, tax authorities do not have the right to refuse registration of an individual enterprise. if an entrepreneur plans to engage in activities without hiring hired labor, then he does not need to register with the pension fund or social insurance fund. If a businessman plans to hire workers, enter into agreements with providers of services and work, then registration with the funds is mandatory. Represented by the payer of a certain amount of contribution. If the work is organized on the basis of the temporary involvement of subordinates, then such registration will have to be completed only if there is an insurance clause for injuries. In addition, you will need to register with the pension fund authorities.

After the entrepreneur receives all the documents that confirm his right to conduct own business, the main thing is not to forget about regular payment of tax obligations, maintaining documentation and reporting. It is most convenient to keep some settlement transactions in the form of non-cash payment. Why do experts advise opening your current account in any banking organization? Moreover, an entrepreneur will not be able to conclude a deal for an amount greater than one hundred thousand rubles without such an account.

To issue an invoice, you will need to develop your own stamp for the enterprise, and if such a stamp has already been certified and is in use, then without it the certification of the paper by painting can no longer be considered full-size - an imprint is needed. If the area of ​​activity of the enterprise provides for cash or non-cash payments, then it is necessary to acquire a cash register. But at the same time, some tax systems and types of work require alternative solutions, however, you can learn more about this in the characteristics of modes and systems.

Innovations and changes in 2017


Concerning general principles registration of individual enterprises, there are no significant changes in this area. Cancellation of certificates of state registration of individual entrepreneurs from January 1, 2017, although it has come into force, these papers are still actively used by citizens and regulatory authorities. The authorities have intensively taken up the fight against violations in the sphere of business activity, and therefore have tightened some levels of responsibility. For example, if the entrepreneur’s documentation raises doubts among the control authorities, they can delay the procedure for thirty days until a thorough check is completed. But those who have already been found to have committed violations at least once may not go through the registration process at all.

In addition, strengthening of control measures can be seen in other areas, for example, if a businessman has provided false information for the first time, he may be fined up to ten thousand rubles. And if a dummy was used to register an individual entrepreneur, then now it is enough for him to write a statement, and this will become the basis for recognizing the businessman’s actions as unlawful. Having the stamp we just talked about is no longer mandatory from this year. That is, whether the enterprise will have its own seal or not is up to the founder to decide; both decisions are not a violation of the law. If we consider the presence of a stamp on the part of partners, then of course it makes the company more reputable and inspires confidence in the counterparty.

The standard stamp contains the entrepreneur’s data, his regional affiliation, identification number, company name and OGRNIP. Sometimes the print is diluted with the company logo, if any. As for the current account, it is especially needed by entrepreneurs with a remote type of cooperation and partnership.

Modern portal public services It also allows you to register your individual enterprise. The main positive aspect of such registration is that a citizen’s application remains in line for no more than fifteen minutes and is immediately processed. But the time to fill out the application is limited to twenty minutes. However, processing the application will take longer than if the entrepreneur himself personally came to the tax office.

Registration of an individual enterprise has positive and negative sides, like all other legal forms. The most important disadvantage is that the businessman will have to be fully responsible for his activities with the entire property base that he owns. In addition, many areas of activity are closed to an entrepreneur, which is also not always a plus for a businessman. As for the payment of contributions, it is carried out regardless of whether the entrepreneur is currently working or not. But there is also positive sides, for example, in terms of simplified design legal form. An individual entrepreneur submits fewer reporting documents, including accounting documents, and administrative fines are much lower than for legal entities.

An individual entrepreneur can immediately accrue income to his property, and decisions can be made without drawing up protocols. Besides, legal entities are obliged to form authorized capital, but an entrepreneur can do without these operations.

Carolina Emelyanova

The main task when opening an individual entrepreneur is proper preparation the necessary package of documents for registration, which consists of 3 simple papers. You can easily prepare a list of documents according to the required rules using a specialized online service directly on our website. More on this later.

List of documents

List for opening an individual entrepreneur by Russian citizens necessary documents next:

  • Application for registration of individual entrepreneurs (form P21001) – 1 copy.
  • Receipt for payment of state duty (800 rubles) – 1 copy.
  • Notification of the transition to the simplified tax system (if you plan to switch) – 2 copies. (3 copies in Moscow).
  • Copies of all pages of the passport (including blank ones).
  • A copy of the TIN (unlikely, but in practice it is possible that they will be asked).
  • Power of attorney for submitting documents (if you submit through a representative) – 1 copy.

Briefly about filling out each document

In comparison with other documents from the list above, the most difficult to prepare will be the application in form P21001. This is due to the fact that when registering statements special address abbreviations are used, as well as some other nuances that are described in the official instructions of the Federal Tax Service.

Receipt State duties can be easily generated on the official website of the tax service using a special service. Payment can be made in two ways: cashless via the Internet or simply at the nearest Sberbank branch.

Concerning notifications about the transition to the simplified tax system (simplified tax regime), then the law does not prohibit filling it out even by hand. The only requirement is that the paper contain the minimum necessary information about the individual. However, in practice, to notify about the transition to the simplified tax system, a special form is used in form 26.2-1, developed by the tax office and consisting of 1 simple page.

It is not necessary to submit a notification to the simplified tax system immediately with the remaining papers. This can be done within 30 days after registration of the individual entrepreneur. Please note that if you do not have time to switch to the simplified tax system within this period, you will automatically be assigned a general tax regime (general tax regime), which is extremely unprofitable in terms of taxes and reporting.

Where to download forms to fill out

At self-training documents for registration of individual entrepreneurs, the necessary forms to fill out can be downloaded here (relevant in 2018):

  • Application form for registration of individual entrepreneurs in form P21001 (XLS format, PDF format).
  • Form for notification of transition to the simplified tax system according to form 26.2-1 (XLS format).

Let us remind you that you can automatically generate a receipt for payment of the state duty using a special service on the official website of the Federal Tax Service (link above).

Sample documents

This list contains completed examples of documents for opening an individual entrepreneur for Russian citizens in 2018:

What are the ways to prepare a package of papers?

Not every method for independently preparing documents for individual entrepreneurs is effective and convenient. Let us briefly consider the possible options for registering an individual entrepreneur as simply as possible.

Free using an online service on the Internet

Most convenient way preparation of documents. Step-by-step with prompts, you quickly enter the necessary information and the service generates a package of documents that fully complies with the rules. After this, the set created by the program only remains to be taken to the tax office.

Paid in specialized companies

It’s a convenient method, but it doesn’t make much sense, since the procedure for registering an individual entrepreneur is already simple. You'll have a worse understanding of the basics of your business, waste money, and possibly waste even more time.

On one's own

Through the State Services website

This is a very inconvenient method, since using the government services portal you can only submit documents for opening an individual entrepreneur, but not create one. In addition, for this you will have to first prepare an electronic digital signature ( digital signature), install digital signature on your computer using a special program, create a shipping container with documents, etc.

Via the tax service website

Essentially the same inconvenient method for opening, since it works on the same principle and with the same programs as on the State Services portal.

Read more on the page about registering individual entrepreneurs through the tax website.

To which authorities can you submit?

The completed set of papers is submitted to the tax office according to the registration of the individual entrepreneur. They can also be submitted through multifunctional centers, but not all MFCs provide such services yet.

Papers are submitted in person (you need to have a passport and a package of documents with you), through a representative or by mail (sent by a valuable letter with a list of attachments).

Common Questions

Is it necessary to staple papers?

In 2018, documents for registering as an individual entrepreneur do not need to be stapled, but it is advisable to fasten individual papers with paper clips.

Do I need to get it certified by a notary?

When submitting documents to the tax service yourself, nothing is required to be certified. When submitting a package of papers by mail or through a representative, the application for opening an individual entrepreneur, as well as photocopies of the passport, are certified.

Individual entrepreneur is a form of business activity for individuals. As a rule, individual entrepreneurs mean small, local farms, but you should not underestimate them - sometimes the same individual entrepreneur is hidden behind a successful, well-known business brand.

In Russia, at the legislative level, they constantly talk about the need to support small businesses, about the formation of an economic climate, healthy conditions for competition, attracting investment from abroad, grants, subsidies, regional development programs, benefits, even a year of support for small businesses was announced.

However, in practice, it is still difficult for novice entrepreneurs to break into the market, comply with all legal requirements, and maintain proper records and reporting. Even at the registration stage, many people who do not understand accounting issues are barely able to carry out the necessary actions on their own.

Requirements for papers 2018

Lack of a law on tax consulting, confusing requirements for paperwork and low level economic and legal literacy make simple things a problem for most individual entrepreneurs and force them to constantly turn to audit firms (who charge unreasonably high prices for their services) to prepare reports and statements.

The official name of the new classifier, in other words, is “OKVED 2”. The old collection of OKVED 1 has been cancelled, the codes for it are no longer valid.

First you need to choose your main activity. For example, retail- for operating a grocery store. The main code is 47, additional codes are 47.11, 47.24 and further according to the products sold.

Registration procedure

To register an individual entrepreneur, you need to collect a package of documents in one day and submit them to the accounting and registration department of the Federal Tax Service at your place of registration.

What documents are needed:

  • passport;
  • a bound copy of all pages of the passport with a sticker indicating the number of pages and the signature of the person;
  • a copy of the registration certificate (TIN);
  • copy or original receipt of payment of state duty;
  • registration application - filled out according to the instructions (strictly in block letters, black pen, etc.);
  • application for the application of a simplified taxation system - if it is planned to use this special regime.

Foreigners also take:

  • foreign passport;
  • its bound copy;
  • a copy of the birth document;
  • a copy and original document about the address of residence in the Russian Federation;
  • a copy of the residence permit or temporary residence;
  • a certificate confirming no criminal record - in some types of activities.

As for the application under the simplified tax system, it can be submitted separately, but it is better to submit all documents on the same day - from the point of view of time costs and reducing the risk of ending up on the general taxation system to zero.

In some Federal Tax Service Inspectors, documents for the use of other special regimes are accepted only after registration of an individual entrepreneur. In this case, when going for registration documents on the appointed day, you need to take with you an application for the use of PSN or UTII.

Statement

Registration application forms are provided for registration of each business entity. For individual entrepreneurs, this is a 5-page form P21001, valid since 2013.

Often the Federal Tax Service refuses to register an individual entrepreneur if this application is filled out incorrectly, so instructions should be given Special attention.

Primary requirements:

  • one character is written in each cell;
  • all letters are printed, capitalized;
  • font color - black;
  • filling is done from the first cell of the column;
  • separate cells are used for punctuation marks;
  • the rules for spaces and hyphens are strictly regulated;
  • It is necessary to fill in the TIN column;
  • OKVED codes are indicated strictly in 4 digits - no less;
  • foreigners submit 5 sheets of application, citizens of the Russian Federation - 4, because they do not fill out sheet No. 3.

There are many services for filling out an application on the Internet - computer filling out the form is acceptable, so this method is more convenient and easier than manually.

Receipt

The Tax Code provides for a state fee for the provision of various legal services by the state, incl. for registration of individual entrepreneurs. The duty amount is for recent years 800 rubles.

You can always ask for payment details in the operating room of the Federal Tax Service or find them on the Internet on the Federal Tax Service website nalog.ru. Payment is made at any bank branch, Sberbank. Online payment is also allowed - through electronic money or servicing bank portals, terminals.

Application for transition to simplified tax system

When choosing the simplified tax system mode, you must select the object method - the size of the bet depends on this. According to the law, notification of the application of the simplified taxation system must be submitted within 30 days after registration. This document is usually submitted at the same time as your registration packet.

The application form has form 26.2-1.

Power of attorney for representative, passport and TIN

If it is not possible to submit documents in person, they can be transferred through a representative; a notarized power of attorney and a document confirming his identity are required.

Also in the statement on title page indicates submission of the form through a representative. There are ways to provide documentation such as sending by mail or through electronic communication channels (online application).

In order for the inspection operator to work, it is necessary to provide a passport. Other identification documents are not applicable for accounting and registration purposes. A copy of all pages of the passport, including blank ones, stapled, numbered and stitched, with a sticker on the stitching and the number of pages, as well as the signature of the person, must be attached to the list.

The TIN certificate is submitted as a copy in one copy.

PSN

If you intend to use a patent taxation system, you must take into account that:

  • each region has its own local law on the use of PSN, which requires study;
  • the Tax Code of the Russian Federation specifies a limited list of activities used in this system;
  • the maximum annual income from the activity must be less product 1,000,000 rubles and a special coefficient;
  • it is unacceptable to use PSN when carrying out activities with a simple partnership or trust management agreement;
  • the patent is valid for no more than 12 months and only until the end of the year (if the patent was received in December 2018, a new patent must be obtained from January 1, 2019);
  • The application for PSN is submitted simultaneously with the documents for registration of individual entrepreneurs or separately, but 10 days before the start of the activity.

For 2018, application form No. 26.5-1 is used.

UTII

The simplest tax regime for individual entrepreneurs is still in effect, despite plans for its abolition for several years.

Taxpayer accounting for imputed income is carried out:

  • at the place of activity (if a person is registered in one district and opens a store in another, records of activities will be kept in the second district);
  • the transition is carried out from the beginning of the year - you must submit an application before January 5 of the year, otherwise it will be made in next year, but when registering an individual entrepreneur and adding a new type of activity, the transition is possible during the year at any time, filing an application - 5 days from the date of opening the business in fact;
  • application form - UTII-2.

Result

After submission full list documents, the operator of the tax inspectorate of the accounting department registers the receipt in the AIS-Tax system and issues a receipt and a statement of the selected special regime to the future individual entrepreneur.

In three working days, the individual will receive a response - registration of the business or refusal.

If the answer is yes, the individual entrepreneur receives:

  • - on registration of individual entrepreneurs;
  • certificate of registration - TIN;
  • the first extract from the Unified State Register of Entrepreneurs - the unified register of entrepreneurs maintained by Rosreestr of the Russian Federation.

In a few days, you should receive a notification by mail about registration as an individual entrepreneur in the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If such notice is not received, you must go to the district office yourself. Pension Fund with a copy of the OGRNIP, INN and SNILS certificate.

Documentation for opening an account and making a stamp

At his own discretion, an individual entrepreneur can open and make a seal for his needs. There is no obligation to take these actions, but if the entrepreneur has performed such actions, there is also no need to notify the Federal Tax Service inspectorate.

Notification of account opening was required until 2014. And with the introduction of Law No. 52-FZ, such an obligation disappeared, as it passed to the banks themselves.

The stamp is made by the person at his own discretion and is not registered with the tax office. The need for printing arises when concluding contracts and non-cash transactions.

Liquidation of individual entrepreneurs

To deregister an individual entrepreneur and liquidate, only two documents are submitted: an application and a receipt for payment of the state fee (160 rubles).

Depending on the chosen taxation regime, tax returns are submitted to the reporting department, but this can also be done after liquidation.

Registration of an individual entrepreneur is a simple and quick process, which is simplified and accelerated every year. Contacting audit firms incurs large and unreasonable costs, since submitting documents yourself does not require serious effort. The only difficulty may be filling out form P21001.

Starting your own business is not an easy task. Along with defining a niche and preparing capital investments, a number of decisions need to be made organizational issues. In particular, go through the registration procedure with regulatory authorities.

Who can become an entrepreneur in Russia in 2019

To earn money by running your own business, you must meet a number of conditions:

  • being in a state of legal capacity, i.e. at the age of majority (Article 21 of the Civil Code of the Russian Federation), which means the ability to have civil rights and obligations, as well as to dispose of them;
  • sometimes legal capacity may occur before the age of 18, for example, when a minor citizen marries (Clause 2 of Article 21 of the Civil Code of the Russian Federation), available from the age of 16;
  • presence of parental consent for a minor citizen to carry out commercial activities.

It turns out that you can conditionally open an individual entrepreneur in Russia any adult. And in a number of situations, a person can start doing what he loves from the age of 16. In relation to children under 14 years of age, transactions can be made exclusively by their legal representatives, be they biological parents or guardians.

Persons in the age range of 14-18 years are endowed with a large number of rights (Clause 1 of Article 26 of the Civil Code of the Russian Federation). Clause 2 specifies a list of transactions that such citizens can make on one's own:

  • manage your own earnings;
  • exercise copyright in relation to intellectual property;
  • make deposits in banks and manage them;
  • make transactions of a household nature that are insignificant in scope (clause 2 of Article 28 of the Civil Code of the Russian Federation).

However, to open an individual entrepreneur, a minor citizen will need parental consent in writing. Not only citizens of the Russian Federation, but also foreigners and persons who do not belong to any particular state have the right to engage in individual entrepreneurship.

Which is better - your own individual entrepreneur or LLC?

This question faces most budding entrepreneurs. It is important to make the right choice, since many subsequent actions will depend on it. On the other hand, the organizational and legal form of an enterprise is nothing more than an agreement with the state, and the main task still comes down to opening a business and actually starting activities. However, between the concepts there is a few differences:

  1. Property liability. Individual entrepreneurs are liable with personal property, and LLCs have the risk of losing funds contributed to the authorized capital.
  2. Registration process. During the opening process, registration of an LLC can be carried out for one person or a group of persons, the maximum number is up to 50. However, the list of documents in comparison with an individual entrepreneur is large. The size of the state duty in favor of individual entrepreneurs also differs (only 800 rubles), while for an LLC it is 4,000 rubles.
  3. Features of the legal address. To register a Company, this aspect is mandatory (you need to buy or rent premises, which is sometimes expensive), while for an individual entrepreneur, his registration address is suitable.
  4. Insurance payments. Individual entrepreneurs transfer insurance premiums for compulsory medical insurance to the Pension Fund of the Russian Federation. Most often, they do this exclusively “for themselves.” LLC participants, in turn, act for everyone.
  5. Tax contributions. The size depends not on the organizational and legal form, but on the chosen regime. This can be OSNO, simplified tax system (only for individual entrepreneurs), UTII, unified agricultural tax, PND. The only point is the general system, in which the income tax for LLCs is 20%, as opposed to the tax for individual entrepreneurs, which is 13%.
  6. Restrictions on areas of activity. Individual entrepreneurs are not allowed to engage in certain types of work, for example, selling alcohol, providing insurance services, opening banks, mutual funds, pawn shops, providing travel services, and manufacturing medicines. LLCs have no restrictions in this regard.
  7. Withdrawal of funds from circulation. An individual entrepreneur does not have such a task, since all earned funds become the property of the businessman and are subject to withdrawal from the business at any time. In an LLC, all funds are the property of the founder.
  8. Accounting documents. They depend mainly on the chosen taxation system; the form of business activity does not play any role.
  9. Hired employees. The rights of specialists working in individual entrepreneurs and LLCs are identical.

Thus, opening an individual entrepreneur is much easier than doing the same with an LLC, and the cost will be much cheaper.

Cost of registration when registering yourself

Independent registration of individual entrepreneurial activity – The procedure is simple and inexpensive. All you need to pay is a state fee. For 2019, its size will be 800 rubles.

If you turn to the services of specialized companies that provide turnkey IP registration services, the total cost of opening an IP can be increased to 2000-3000 rubles. If documents are submitted to the registration authority by an authorized person, you will have to acquire a power of attorney, which costs from 1000 rubles.

Deadlines and documents

To register the activities of an individual entrepreneur in 2019, you need to collect a certain package of documents:

  • application drawn up in a unified form, P21001;
  • a receipt confirming the fact of payment of the state duty;
  • photocopied version of the ID;
  • notification that the individual entrepreneur is switching to the simplified tax system (if you select this mode taxation);
  • notarized power of attorney (if an outsider is submitting documents).

It turns out that if you register an individual entrepreneur on your own, you will only need application, receipt and passport. The period during which this status is issued is no more than 3 working days from the date of submission of documentation.

Before you start drawing up the application paper, you need to decide on the type of activity and choose optimal OKVED code. You can select one code value or several.

To do this, it is possible to use a special classifier, which contains a list of these areas. All you need is choose the main type of activity. All other directions are additional.

Advantages and disadvantages of step-by-step independent registration and through an intermediary

Self-preparation involves the following advantages:

  • possibility of receiving good experience and “acquaintance” with regulatory authorities;
  • saving money on intermediary services.

The advantages of using the services of an intermediary are as follows:

  • no need to spend time on collecting and submitting documents;
  • if errors occur and registration is refused, the future entrepreneur receives his funds back (many law firms have this guarantee).

Disadvantages There is no self-registration, subject to compliance with the requirements imposed by regulatory services. In the case of action through an intermediary, they involve the need to incur additional expenses and transfer personal data.

Filling out the application and paying the state fee

The application is drawn up according to a unified template - form P21001. This document is basic and requires a competent approach to drafting. It should include the following details:

  • Full name of the applicant;
  • passport details;
  • contact details.

There is no need to sign in advance; this is done in front of an inspector or notary. The next step is to pay the fee, the amount of which is 800 rubles. This can be done manually or through the Federal Tax Service website.

Obtaining documents for an individual entrepreneur

The period during which the registration procedure is carried out is maximum 3 days from the date of submission of documents. Upon successful completion of this procedure, tax authorities send an individual entrepreneur package of documents:

  • record from the Unified State Register of Individual Entrepreneurs, compiled in form P60009;
  • certificate confirming the fact of registration with the tax office.

Paper documents can be obtained by visiting the tax office in person. The remaining papers submitted during the registration process are not returned to the entrepreneur.

There are several causal factors for refusal to carry out the registration procedure by regulatory structures:

  • submission of an incomplete package of documents;
  • presence of forged papers;
  • making errors in filling out;
  • presentation of documentation by a person who does not have the right to carry out entrepreneurial activities.

Refusals to register an individual entrepreneur are rare; however, in order to avoid unpleasant consequences, it is worth paying special attention to collecting papers.

Step-by-step instructions after creating an individual entrepreneur

So, the documents have been submitted, the three-day period has passed, and the “IP” status has been received. But that's not all. You can start working only after going through a number of procedures.

Switching to special modes

Most often, entrepreneurs prefer to use the simplified taxation system (STS). To become a simplified person or make a transition to another regime, during the registration process you must submit special statement.

Registration with the Pension Fund and the Social Insurance Fund

Pension contributions are provided in a fixed amount, regardless of the presence/absence of income. Registration with the Social Insurance Fund is carried out automatically, and regular payments are required only if the individual entrepreneur has hired employees.

Statistics codes

Statistics codes are usually understood as digital parameters, assigned during the registration process of legal entities and individual entrepreneurs. They ensure their identification according to OKVED. They need to be obtained in advance to avoid subsequent legal problems.

Cash register

The next step is purchasing and registering a cash register. The legislator is forcing many self-employed citizens to switch to virtual equipment. This aspect should be clarified in advance.

Opening a current account

If the activity involves remote payments, it is advisable to open a current account, although this procedure is not mandatory. This can be done at any bank. The main task comes down to choosing a financial institution with the most favorable conditions.

Seal

Creating a stamp is not necessary, but its presence will allow the company to increase its reputation and recognition among customers.

Thus, the procedure for registering an individual entrepreneur does not take much time and is simple.

Additional information is provided below.