Step-by-step instructions for opening an IP. How to register an individual entrepreneur yourself - step-by-step instructions

Wanting to start a business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with an inevitable procedure documentation your company. Complete and detailed information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the law Russian Federation, individual entrepreneurship (IP) is a type of economic activity, the subject of which is individual. The staff of his company may consist of one person (founder and manager) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”; from this moment his economic activity begins. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

Is it worth registering as an individual entrepreneur?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies, as well as the desire to reduce your expenses.

In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
There is no need to hide from representatives of the law or conceal your source of income.
The procedure for obtaining visas to some countries may be simplified.
The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
It becomes possible to make non-cash payments.

Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

How are intermediaries useful?

In the case when the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well begin to formalize his activities himself.

For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

Their staff will be happy to help you collect Required documents, make a stamp, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to register an individual entrepreneur: step-by-step instructions in general terms

Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

All actions can be divided into several stages:

Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

Before registering as an individual entrepreneur and choosing common system, you should find out that the entrepreneur will be forced to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

Property tax. It is paid when the organization owns any equipment, real estate or machinery.
Value added tax. Its size is 18% of the amount goods sold or services provided.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use a cash register to record transactions made for cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

The use of cash registers is also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

Code selection procedure

Each type entrepreneurial activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, Agriculture, different kinds trade and construction.

By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

When thinking about how best to register an individual entrepreneur and selecting a code, you should use only the new classification (compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

What documents will be needed for registration?

The package submitted to the tax office must include:

Passport or a copy of it if registration is carried out by mail.
A receipt certifying payment of the state fee.
A copy of the identification code.
Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
A document notifying which taxation system has been chosen by the entrepreneur.

The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

Current account and printing

Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders immediately after registration apply to Rosstat for OKVED statistics codes.

One day after submitting a receipt for payment for the services of this government agency, copies of the identification code and documents received upon registration with the tax office, the entrepreneur receives the necessary codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

A seal, like a bank account, is not mandatory requirement to individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

A seal is also needed to fill out work books for employees. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the hiring procedure will practically not differ from standard employment.

Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

Working according to a simplified system, the owner of a company can hire no more than one hundred people.
For a tax system that provides single tax, the limit is the same (up to one hundred employees).
Individual entrepreneurs who have paid for the patent can hire up to five workers.

It should be taken into account that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.

To start a business, you need to not only imagine, but also understand what you intend to do, what services you will provide and for whom you will sell them. For this purpose, there is a procedure for determining the type of activity in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED), the codes of which are entered into your Individual Entrepreneur Certificate and entered into.

Step 2. Decide on the taxation regime (USNO, UTII, USN Patent). “Better than the simplified tax system”

The tax office must be notified of the fact that you will be using the simplified tax system either in advance or immediately during the registration process, so that you are not subject to UTII by default. To do this, you need to fill out the appropriate application form for the transition (maintenance) to the simplified tax system.

Step 3. We understand personal documents: do we have a TIN Certificate for an individual?

Despite the fact that such a phenomenon as an individual taxpayer number (TIN) has existed in our country since 1996, there are still people who do not have personal tax identification as such. In fact, the introduction of a TIN was necessary and important. And if it weren’t for the confusion that the Pension Fund and the Social Insurance Fund created with the simultaneous launch of their identification programs, the idea with a TIN would have had positive prospects.

Digressing, we note that every citizen of the Russian Federation who intends to conduct commercial activities, must be identified as a taxpayer. Therefore, if you do not have a TIN, then, having filled out the appropriate application for assignment of an identification number, you need to go with it to the tax office at your place of residence and fill out the necessary papers. The process of assigning a TIN takes a day.

Step 4. We fill out an application for registration of individual entrepreneurs according to form No. R-21001

The process of completing the Application is described in great detail in the article “”. Here we just note once again how important it is to be extremely careful and very accurately enter all the information from all documents. Any inaccuracy or error allows the registrar not to consider your application, and for you to “go back to square one” when re-executing the documents. Therefore, it will be better if during the filling process you are advised by a person who understands the organizational and legal intricacies of this procedure.

If you submit documents for registration yourself, then it is not necessary to have your signature certified by a notary. Otherwise, this must be done. Such a procedure will cost 400 rubles.

Do not forget to stitch and number all completed Application sheets.

Step 5. Pay the state fee for individual entrepreneur registration

800 rubles must be transferred to the budget as a fee for registering you as a private entrepreneur. The details for making the payment can be found in your tax office, where you will register.

Please remember that the state fee is not refundable under any circumstances. Therefore, if you make mistakes when filling out the documents, you will have to list it again when you retake it.

To determine how much it costs to open an individual entrepreneur, you need to add up several values:

state duty - 800 rubles;
payment for notary services - 800 rubles;
the cost of your working time is 36 hours * 100 rubles = 3600 rubles.

In total - 5200 rubles.

Step 6. We issue a power of attorney from a notary for the Applicant (if necessary)

If for some reason you cannot visit the tax office to submit documents for opening an individual entrepreneur, then a notarized power of attorney for the applicant is what is needed to open an individual entrepreneur. By your power of attorney, he will take upon himself all issues of registering you as a private entrepreneur. As mentioned above, the cost of such a power of attorney can range from 300-500 rubles.

You will also have to visit a notary’s office if you send documents by mail in a notification format. The notary will also need to certify a copy of your passport.

Step 7. “Surrender” to the tax office

After all the documents have been collected and carefully checked, you can go to the tax office and submit the papers for individual entrepreneur registration yourself. Before submitting, prepare the documents: distribute them in a certain order one after another in order to promptly submit each form to the registrar. The sequence in which the papers must be laid out is usually posted in the waiting rooms at the tax office.

Step 8. We receive documents on registration of individual entrepreneurs

After successful completion You receive a receipt from the registrar confirming the acceptance of your documents. After five working days, you can use this receipt to come and receive the following:

Certificates of state registration of individuals. persons as individual entrepreneurs;
Extracts from the Unified State Register of Individual Entrepreneurs;
Notifications about registration of individuals. persons in the tax authority;
Notification of registration of individuals. persons in the territorial body of the Pension Fund;
Notification from Rosstat.

If this happened, please accept our congratulations - now you know how to register an individual entrepreneur yourself.

Step 9. Register with the Pension Fund and Social Insurance Fund

In the event that you have not been given Notifications of registration with the Pension Fund of Russia and the Social Insurance Fund, you will need to do this yourself within three days after the individual entrepreneur is opened. Come in local branch Pension Fund and Social Insurance Fund and receive documents notifying you of your registration with these bodies.

Step 10. We make a stamp and open a bank account

This is not exactly what is needed to open an individual entrepreneur. However, having an account with an entrepreneur greatly simplifies further work and business development.

That's all. This is exactly what it will be like step-by-step instruction opening of IP.

When can we be refused?

It’s a shame if they refuse us and in order to “solemnly” inform us about it, they wait (absolutely according to the law) for five days. And when we go to the tax office for documents, they dryly tell us that we do not have the right to register because... And there may be two types of reasons.

The first type (occurs most often) - we made a mistake or made an inaccuracy when filling out documents or submitted incorrect information about ourselves. In this case, we will have to go through the process of processing and submitting documents for registration again.

The second type of error is associated with legal problems. If you:

have an outstanding criminal record;
have already registered previously;
you were declared bankrupt less than a year ago;
did not submit all the documents declared in the Application,

then you will definitely be denied registration as an individual entrepreneur.

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

Registration of individual entrepreneurs is necessary in cases where there is some income generating activity. Any business must be legalized, the state must pay taxes on income.

But an individual entrepreneur will be reliably employed in his own enterprise, associated with the activity that he likes by choice, and even in the role of a manager.

The first stage of opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. We have already written an article about that.

There are firms and legal agencies that provide assistance in registration and accounting services with timely submission of reports for individual entrepreneurs.

But you can do this yourself if you know how to open an individual entrepreneur and what documents you will need.

So, from this article you will learn:

What is needed to open an individual entrepreneur in 2019;
How to open an individual entrepreneur on your own and what to pay attention to - step-by-step instructions;
Registration of individual entrepreneurs - necessary documents and actions;
Tips and features of registering individual entrepreneurship.

Registration of an individual entrepreneur - simple step-by-step instructions for opening an individual entrepreneur

Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults.

There are cases when reaching the age of 18 is not necessary to open an individual entrepreneur.

Citizens under 18 years of age who are married.
Granted for registration of individual entrepreneurs parental consent or guardians.
A conclusion must be obtained full legal capacity, formalized.

At the same time, there are categories of citizens who cannot register an individual entrepreneur . This civil servants receiving salaries from the Russian budget and military personnel.

2. How to open an individual entrepreneur on your own (on your own)?

If you do not turn to the services of companies that help you open an individual entrepreneur, you may encounter a number of obstacles. There are services on the Internet through which you can obtain the forms necessary for registration, instructions for registering an individual entrepreneur, and all this is provided for free .

Professional specialists with appropriate qualifications can also register an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take much effort from you. It is enough to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed to register an individual entrepreneur - a list of necessary documents and actions

A complete package of documentation requires a list of the following valuable, officially issued securities.

Application for opening an individual enterprise according to the form P21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
A receipt indicating payment of the state fee. In 2019 the duty will be approximately 1000 rubles (from 800 rubles). When submitting documents to in electronic format There is no state duty.
Passport as an identity document.
Provide your individual tax payer number (TIN).

An individual entrepreneur receives an individual taxpayer number from the tax office at the place of registration or residence

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

So, step-by-step instructions on how to register an individual entrepreneur correctly and quickly.

Step 1. Pay the state fee in the required amount, receive an activity code and select a tax payment system

To pay the fee, you must fill out a form with the details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original receipt form must be retained. When submitting documents electronically, state duty absent .

OKVED codes must also be determined, namely: the entrepreneur selects from a list the type or type of occupation, each type is assigned a code consisting of at least four characters. This list of activities is limited by safety principles in accordance with the legislation of the Russian Federation. You need to choose from the list for 2017-2018.

OKVED codes when opening an individual entrepreneur

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

Some species require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a taxation system that is more suitable for your case.

Which form of taxation should I choose?

Exists 5 (five) types of taxation, each of which corresponds to a regime.

1). General ( OSN) the type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he should early When registering as an individual entrepreneur, attach an application indicating the chosen type of taxation.

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

The concept of OSN includes taxes:

20% on profit or 13% personal income tax;
18 percent(VAT) from sales made and services provided;
Property tax;

If a businessman fails to pay taxes, his company will be at risk of bankruptcy as debts will accumulate.

2). UTII, that is - a single tax on imputed income, assumes a specific amount of tax levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated based on business parameters, such as the number of employees hired, the area of retail premises, and the number of transport units.

But if the IP includes more than 100 (one hundred) Human, this tax cannot be selected.

Additional opportunity provided to an enterprise during taxation UTII: before 50 % reduction of insurance premiums for those registered in individual entrepreneurs and 100 % their reduction on the owner of the enterprise.

Similar cases are being considered arbitration courts and as soon as such a decision appears, registration of the enterprise canceled . The same procedure applies to non-payment of taxes and insurance premiums.

For more details and details, read the article.

In fact, bankruptcy occurs through 3 (three months after the day on which it was required to pay for obligations in case of non-payment.

Second condition of bankruptcy — the amount of debt exceeded the size of the entrepreneur’s property in monetary terms.

To declare a businessman bankrupt, an application must be filed.

We described which ones you need to go through in a separate issue.

Who files an application for bankruptcy of an individual entrepreneur?

An entrepreneur himself.
Lender.
Relevant authorized bodies.

We wrote in a special article about how to submit and fill out an application.

In the first case, the court may postpone the hearing for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When repaying the individual entrepreneur's debt, a settlement agreement can be drawn up.

10. Lending to an individual enterprise

Currently, it is quite possible to receive assistance for an individual enterprise from a bank in the form of a loan. We offer loans for business development, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents to obtain a loan and fulfill the following conditions.

Firstly, the enterprise must be registered.
The next requirement is age from 23 years to 58.
It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
The enterprise must exist for a year before applying to the bank.

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

The bank reviews applications from a couple of days to several weeks. The result is not known in advance. It is not so easy to find a guarantor who has property for collateral. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since there will be no point in it.

Special attention you need to pay attention to the interest rate offered by the bank. If the interest payment ends up being prohibitive or unaffordable, a risk assessment must be made in advance.

It is often easier to register with a bank, using the money immediately for the needs of the enterprise or for its expansion.

From individual entrepreneur a desire to cooperate with institutions providing loans is required. To delve a little more into the proposed conditions and discard the most stringent ones does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to make a decision that is satisfactory for both parties.

11. Conclusion

The article examined the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trade or another in order to receive income from it, having previously registered the business as an individual entrepreneur. Based on the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take and use his property in the enterprise. After paying all taxes, the individual entrepreneur disposes of the profit.

An individual entrepreneur may cease its activities or this may be done by the court that made the corresponding decision on bankruptcy, about breaking laws .

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: Russian Pension Fund and in Social Insurance Fund. This will be done automatically, without any action on his part, and a notification will be sent by mail.

The features of registering individual entrepreneurs in 2019 and the necessary documents and actions that will need to be carried out in order to register their business activities were also discussed.

The most important issue is choosing a tax payment system. In conclusion, we can say: opening your own enterprise, like an individual entrepreneur, requires great independence in decision making.

It also requires a responsible attitude towards the consequences of mistakes, which would be best avoided using the above recommendations.

The period for registering an individual entrepreneur is not that long, usually opening an individual entrepreneur does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

If you have decided to open your own business and have settled on a form of ownership such as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, but on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur rather than an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the general cost estimate at the end of the article.

In fact, you have several options for your actions:

Registration of individual entrepreneurs via the Internet - for this you can use the official tax service or carry out this operation through the State Services website.
Personally submit an application to the tax office.
Use the services of an online service or entrust this matter to lawyers.
Another option is to register an individual entrepreneur through the MFC of your area.

Let us immediately note that when registering an entrepreneur, unlike an LLC, you will need to indicate the address according to your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let’s note a couple more nuances, or as they say Lifehack:

When registering, you will need to pay a state fee of 800 rubles, but you don’t have to pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase time and add unnecessary steps when opening an entrepreneur.
If you don't have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time frame. However, when registering as an individual entrepreneur, you will automatically be assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an individual entrepreneur yourself - step-by-step instructions 2017

Step 1. Selecting a tax system

Before answering the question of how to register an individual entrepreneur, you need to first decide on the tax system that you will apply.

Making the right choice can both simplify your accounting and reduce your tax costs. An optimal and rational choice of tax system will allow you to make more profit from your business.

On this moment There are only 5 types of tax systems used in Russia:

– a general system that is suitable for all types of activities, essentially the most difficult to maintain and burdened the largest number taxes.
- the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It’s somewhat more complicated, but if there are confirmed expenses, this is “income reduced by the amount of expenses.” In this case, the rate ranges from 5 to 15% depending on the region. However this type taxation has limitations.
– a single tax on imputed income is also a special tax. a regime, the peculiarity of which is that taxes are calculated on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to apply until 2018.
– refers to special modes. Activities are carried out on the basis of an acquired patent, and, as with UTII, the level of income does not affect the taxes paid.
– agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically operate on OSNO. The transition to the simplified tax system or unified agricultural tax is best carried out together with the submission of documents for opening an individual entrepreneur; this is done on the basis of an application for transition to the simplified tax system. In addition, to submit this application you have 30 days from the date of registration with the Federal Tax Service. Otherwise, it will be possible to switch to the simplified tax system only with next year.

STEP 2. Selecting OKVED codes

You have probably already decided on the type of your activity; OKVED codes are used to describe it; they are mandatory and will be indicated both during registration and when generating reports to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application to open an individual entrepreneur

The next step you will need to fill out an application on form P21001, detailed instructions, analyzed with an example and a form, you can download from our website.

It is worth noting important detail, when submitting an application:

If you submit it in person, then it is signed only in the presence of the Federal Tax Service employee to whom you provide the document.
If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of state duty

The next stage, before registering an individual entrepreneur with the tax office, is paying the state duty, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

Pay the receipt at Sberbank or any other credit institution that makes this payment.
Pay on the Federal Tax Service website.

STEP 5. Transition to a simplified taxation system

Let us note once again that when registering, the entrepreneur will automatically apply the general system (OSNO).

The transition to simplified taxation (USN) is carried out upon the corresponding application:

It can also be submitted within 30 days, starting from the date of registration. Otherwise, the transition to the simplified tax system can be carried out starting next year, and the application must be submitted from October 1 to December 31.
The transition to UTII is carried out through an application for organizations and for. This can be done within 5 days after the start of activities in accordance with the taxation system.
The transition to the Unified Agricultural Tax is carried out according to. This can only be done once a year.
must be provided 10 working days before using this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an individual entrepreneur:

Statement on state registration as an entrepreneur (form P21001) - provided in one copy. There is no need to stitch when submitting in person. Only “sheet B” is printed in 2 copies; it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
A copy of all pages of the passport.
Receipt of paid state duty (800 rubles).
When switching to a simplified version, a corresponding application is attached.
A copy of the Taxpayer Identification Number (TIN), if this number does not exist, it will be automatically assigned.

The tax office to which you will provide the documents should clarify whether it is necessary to staple the application in form P21001 and copies of the passport pages. Some tax authorities require this, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be given a date to receive the certificates. Since 2016, registration deadlines have been 3 working days, previously this period was 5 days. Next you will need to obtain certificates. You will not need to carry out any other actions at the tax office.

STEP 7. Receiving documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

– evidence that you are an individual entrepreneur.
Extract from the Unified State Register of Individual Entrepreneurs on 4 pages (extract from the unified state register of individual entrepreneurs).
Notification that you as an individual. persons are registered with the tax authorities.
Statistics codes from Rosstat will be required later in the work.
Notification of registration as a payer of insurance contributions to the Pension Fund of the Russian Federation. Using this code, you will make annual payments to the individual entrepreneur for yourself (fixed payments).

STEP 8. Registration of individual entrepreneurs in funds

If you are going to carry out activities independently, without hiring employees, then you can skip this point, but if you have at least 1 employee, then you will need to do this, read more about this in our article. Please note that if you miss established by law deadlines, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Usage cash register(abbreviated KKM or KKT):

When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SSR) instead of cash register equipment. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, but if you make payments to organizations, then you will not be able to do without a cash register. It is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash Money within the framework of one contract.
When working on a patent or UTII, the use of cash register is also not necessary, and instead of a cash register receipt, a BSO, receipt or sales receipt can be issued.
Notaries and lawyers are allowed to work without using a cash register.
Also, in any taxation system there is a certain list of activities in which cash registers may not be used.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible or advisable. .

Checking account

Maintaining accounting IP

Finally, you will need to decide on . After all, you can conduct it personally, invite a visiting accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses when registering an individual entrepreneur

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of a current account	0-2000 rub.	Not required, but most often registration is free
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Legal services for starting an entrepreneur	1000-5000 rub.	If you decide to seek the help of lawyers rather than do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rub.	Depending on your actions

Possible reasons for refusal of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

The presence of typos in documents and the provision of incorrect data.
Not the entire list of required documents was provided.
The documents were provided to the wrong tax authority.
A ban on conducting business activities was imposed on an individual and its period has not yet expired.
Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.

Every extraordinary person, endowed with the ability to make money in a different way than the majority of officially employed people, is mercilessly pressed by society. This is all because “this is not the way we do things,” “everyone works, so should you,” “you will be left without a pension, you are guaranteed a hungry old age,” etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. In this case, the work experience will begin from the date of registration, and social guarantees for a comfortable old age are provided. Perfect option for freelancers.

Opening an individual entrepreneur is also relevant for those people who already have an official place of work: status legal entity provides new business opportunities and allows you to additionally attract third-party capital from investors. There are many advantages, and for each type of activity, for each individual entrepreneur they are different.

We present you with step-by-step instructions for opening an individual entrepreneur from scratch.

Package of documents for opening an individual entrepreneur

By the way, about types of activities. The OKVED classifier contains them full list, and before writing an application, you will need to familiarize yourself with it and choose several types “for yourself.” It’s better to choose several, with perspective for the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state fee. The very first OKVED code you choose must correspond to the main type of activity, the rest must be additional or related. If in doubt, you can consult a specialist.

The correct choice of OKVED is not a simple formality: there are a number of types of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled out using form P21001 (can be obtained from the tax office or downloaded on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail or through a proxy), then the signature does not have to be certified by a notary, although in order to avoid errors when filling out (and there can be many of them, despite the apparent simplicity of the document), it is still recommended to contact this specialist . This will cost several hundred rubles: a very reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

The state fee for opening an individual entrepreneur is now 800 rubles. This payment can be made at any bank branch, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:

Application for registration of individual entrepreneurs;
Copies of all passport pages (including blank ones);
Copy of TIN (if any);
A receipt for payment of a contribution to the treasury, that is, state duty.

If you do not have a TIN, then at the same time you can submit an application for registration, although usually this document is done when the registration of an individual entrepreneur is already underway (within 5 days after submitting the corresponding application), or even after the completion of registration. This point can be clarified with a tax inspector.

Application for registration of individual entrepreneur

Please note: you need to submit documents to the Federal Tax Service according to your registration address, that is, taking into account the territorial affiliation of the tax office. Otherwise, your application will be rejected and you will waste time.

So, the reasons for refusal to register an individual entrepreneur:

The wrong body of the Federal Tax Service was chosen;
Documents are drawn up incorrectly;
Not the entire package of documents is presented;
From the day you were declared bankrupt (according to the previous type economic activity) one year has not yet passed;
The ban imposed on your business activities by the court remains in effect.

In addition, for a person who has not reached the age of majority, there must be a conclusion from the court or guardianship authorities, indicating that he has reached a state of full legal capacity. Marriage by a person under 18 years of age is also considered a condition for the possibility of opening an individual entrepreneur.

In all other cases, subject to consultation with a notary regarding filling out an application for registration of an individual entrepreneur, you are guaranteed a positive answer. The deadline for registering an individual entrepreneur with the tax office is five working days. You will receive two documents: OGRNIP and Unified State Register of Individual Entrepreneurs plus TIN, if a corresponding application has been submitted. They can be delivered to you either personally or by post to your place of residence. It's better, of course, to take it securities on one's own.

Registration of individual entrepreneurs with the tax office

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified system”), but please note that since 2013 it has been called the patent tax system. If you plan to work closely with companies that take VAT into account in their prices, then you are better off choosing the OSN (main system). Then the income tax will not be 6%, as in the case of the simplified tax system, but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, OSN cannot be avoided. UTII (“imputation”) is now rarely used; this issue is resolved by the municipal authorities.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax of 5-15% rather than 6%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult with an economist.

When choosing a tax system other than the OSN, which is applied by default, you will need to write a corresponding application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activity.

Registration of individual entrepreneurs in the Pension Fund of Russia and the Social Insurance Fund

After receiving the relevant documents, you will need to contact Pension Fund. The tax office will inform you about the “birth” of a new entrepreneur immediately, but you will need to come to clarify the amount of mandatory monthly insurance contributions, which will ensure your retirement future. To obtain the necessary details you will need copies of the following documents:

OGRN;
EGRIP;
SNILS;
Passport.

If you hire employees (become an official employer), then the Pension Fund additionally provides employment contract, employment history and SNILS (payer certificate), and in addition, you will also have to register with the Social Insurance Fund. You can register with the Social Insurance Fund (social insurance) even if you personally need vacation, maternity leave, or sick leave. In a word, registration with the Social Insurance Fund provides additional social guarantees. Contributions to both the Pension Fund and the Social Insurance Fund can be paid either every month, or you can immediately pay the amount for the entire year. Our staff will help you calculate it. The total payment is usually just over 1000 rubles.

Do I need a current account for an individual entrepreneur?

Additionally, you will have to register with Rosstat. This will also take a maximum of a few days, and at the end of the procedure you will receive a statement that you will need to present to the bank when opening a current account (s/c) for an individual entrepreneur. Settlement account is not a mandatory condition for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one agreement, the law obliges you to complete this formality. Yes, and it will be more convenient for you. After opening the account, you will be connected to the client-bank service for convenient making payments (and accepting them) by bank transfer.

How much does it cost to open a sole proprietorship?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state fees and overhead costs (notary, photocopies, etc.). If you open a bank account, add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an individual entrepreneur will cost you 5000-7000 rubles.

It is done

After all the formalities have been settled, you can safely begin to exercise your rights as an individual entrepreneur, without forgetting, however, about your responsibilities. Tax reporting if you choose the simplified tax system, it is quite possible to maintain it yourself, the same applies to UTII, but to work on the main system, entrepreneurs usually hire an accountant. Depending on the chosen system, the duration of the reporting period can be different: once a month, once a quarter or once a year.

Video about step-by-step registration as an individual entrepreneur:

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