Registration of an individual entrepreneur in 2017 will take you a week and approximately 2 thousand rubles. Subsequently, expenses can be reimbursed at the Employment Center. Let's take a closer look at the step-by-step instructions on how to do this.
Please note that currently a current account and a seal are optional for an entrepreneur.
IP stands for individual entrepreneur. This is physical. a person who has legal rights. persons, but registered as an entrepreneur without forming a legal entity.
Advantages of IP:
To register an individual entrepreneur, you do not need an authorized capital and a legal address.
. An individual entrepreneur is liable for his obligations with property.
Registration of individual entrepreneurs 2017. Where to register.
You need to register an individual entrepreneur with the tax service. You can also contact the multifunctional center. Registration of individual entrepreneurs and payment of taxes is carried out at the place of permanent residence. However, the law suggests that it is possible to register an individual entrepreneur at a temporary registration address, but only if there is no permanent registration in the passport. But in this case, this is only possible if she is more than 6 months old. IP can lead entrepreneurial activity in any part Russian Federation.
Cost of registering an individual entrepreneur in 2017:
State duty - 800 rubles.
. Print production - 500 - 1,500 rubles. (not necessary now).
. Notary services for drawing up a power of attorney (if you are drawing up a power of attorney) - 400 - 1,500 rubles.
. Opening an account - 500 - 3,000 rubles. (not necessary now).
In total, registering an individual entrepreneur on your own will cost from 800 to 6,800 rubles.
Registration of individual entrepreneurs independently: step-by-step instruction in 2017.
So, what documents will you need to register an individual entrepreneur in 2017? Below we have tried to describe in as much detail as possible the step-by-step instructions for registering an individual entrepreneur.
Step 1. Receiving compensation from the Employment Center.
To receive compensation from the Employment Center, register with them before registering a company.
Step 2. Registration of TIN.
To register an individual entrepreneur you need a TIN. If this document is not available, fill out an application for a TIN and submit it to the tax office. The tax office will issue you a TIN along with registration, but the registration period will increase by the period of registration of the TIN.
When filling out documents and receipts for individual entrepreneur registration, leave the TIN field empty. The registration address of an individual entrepreneur according to the TIN can be either the registration address of the citizen registering the individual entrepreneur directly, or the location of the future enterprise.
Step 3. Which OKVED code to use when registering an individual entrepreneur in 2017.
OKVED codes are activity codes that are indicated when registering an individual entrepreneur. It's better to choose maximum amount codes On average, about 20. Additional additional registration of codes is quite troublesome, especially since re-extracting from the Unified State Register of Individual Entrepreneurs is paid.
The first OKVED code in the list is the main one. The minimum number of codes is 3, but since July 4, 2013, forms have appeared where you need to indicate 4 digits.
Just because you indicate an activity code does not mean that you are obligated to do it. There is no reporting or responsibility for extra codes.
The insurance rate of the Social Insurance Fund depends on the risk class. For example, the occupational risk class is the lowest for an office, the highest for a nuclear power plant. The risk class is determined based on the first OKVED code. It also determines whether your activity falls under the benefits under which the Pension Fund pays 18% for employees rather than 26%.
For some OKVED codes, a police certificate of no criminal record may be required. For example, for activities starting with 92, 85 and 80. Obtaining a certificate is free.
Step 4. Sample of filling out an application for registration of individual entrepreneurs in 2017.
There is a service on the Federal Tax Service website where you can register an individual entrepreneur without an electronic signature. To receive documents through this service, you will need to appear at the tax office once and then directly receive the documents. However, many write that the service does not always work or is not fast.
The most time is spent on checking personal data. That is why many people believe that it is much easier to go to the inspection itself, especially with the advent of electronic queues and pre-registration. But much depends specifically on the inspection itself and the region.
The application can be submitted for a passport of a citizen of the Russian Federation or for a foreign passport of a foreign citizen. A foreign passport of a citizen of the Russian Federation is not accepted.
How to fill out an application for registration of an individual entrepreneur:
In the application, please indicate your passport number with two spaces. For example: 11 11 111111.
. Write down your contact phone number, starting with “+7”.
. On Sheet B, in two copies, the full name is filled in only manually, with a black pen. Moreover, sometimes the applicant’s signature is affixed in the presence of a tax officer.
. Your email needs to be specified only if you are submitting documents online. In this case, the application must be filled out manually or on a computer.
BUT! If you fill out an application on a computer, you cannot add anything by hand to the printed version (except for the signature and full name on sheet B).
When filling out an application, in the “District” field, put not the city district, but the district where the city is located. For St. Petersburg and Moscow, leave the “Value area” field empty. The “City” field for Moscow, St. Petersburg and Sevastopol also remains empty.
Do not fill out Sheet B of Form P21001 yourself. You can download a sample below the material. It is filled out by the tax office, then given to you for safekeeping as proof that you submitted documents for registration. Then the application is laced with a thread, except for sheet B. All pages are numbered and a sticker is placed on the back of the last page: “so many pages laced and numbered” and a signature.
For example: Stitched, numbered 6 (six) sheets ___________________ Petrov B.G.
The Moscow tax office requires that the signature on the sheet (stitched and numbered) extend beyond the sticker: part of the signature is on the sticker, part on the sheet. An example of filling out form P21001 (see attachment).
Step 5. Payment of the state fee for registration of individual entrepreneurs in 2017.
The cost of paying state duty in 2017 is 800 rubles. Payment details can be found at the tax office where you plan to register or on the tax.ru website.
The state fee is not refundable even if registration is refused. Be careful when filling out and avoid typos and mistakes. Even a receipt for payment of the state fee for registering an individual entrepreneur will not help you.
Step 6. Tax registration of individual entrepreneurs: choice of taxation regime.
An individual entrepreneur can choose the simplified tax system. When using UTII, Unified Agricultural Tax, and the simplified tax system, you can obtain a patent without any problems. But for days of “downtime” or when changing activities, the report will be according to the simplified tax system.
An application for the transition of the simplified tax system can be submitted within 30 days after opening. To do this, fill out an application in two copies: form 26.2-1. We clarify that the checkpoint for individual entrepreneurs does not need to be filled out.
When the object of taxation is “income”, the tax is 6% on all income. If “income reduced by the amount of expenses” - the tax will be 5-15% of the difference between income and expenses, depending on the region. An example of filling out an application for transition to the simplified tax system (see attachment).
Step 7. Submission of documents for registration of individual entrepreneurs.
Pass state registration individual as an individual entrepreneur, it is possible at the tax authority specially authorized to register entrepreneurs at the place of his residence, that is, at the place of registration indicated in the passport.
If your passport does not contain a place of registration, you can register with the tax authority at your place of residence.
Required package of documents for submission:
Application for registration of individual entrepreneurs.
. 2 copies of Sheet B of form P21001. The tax office fills out the form and gives you a copy.
. Application for state registration of individual entrepreneurs (1 copy).
. Copy of TIN.
. A copy of your passport with registration.
. Paid receipt of state duty.
. Application for transition to the simplified tax system.
. A copy of the temporary residence permit or residence permit for foreign citizens.
Documents can be submitted to the tax office in several ways:
1. Personally.
. You can submit documents to the inspection - personally or through your representative by proxy.
. You can submit documents through the multifunctional center - in person or through your representative by proxy. To send documents through a representative, issue a power of attorney to represent interests with a notary.
2.Remotely.
. by mail with the declared value and an inventory of the contents. Documents from the tax office will arrive by mail within 2-3 weeks.
. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express
. In electronic form through the service on the tax.ru website.
The inspection will accept the documents and issue a receipt for their receipt.
Step 8. Issuance of documents on registration of individual entrepreneurs.
Final stage- delivery of documents. The registration period is usually 5 working days. In some cases, registration may take 2-3 weeks, depending on the region.
List of documents confirming registration of individual entrepreneurs:
Certificate of registration - OGRNIP.
. Unified State Register of Individual Entrepreneurs - extract from the unified state. IP register.
Documents can be collected in person or through a representative using a notarized power of attorney. They can be sent to your address and by mail. Within Moscow, documents can also be obtained through DHL Express and Pony Express.
Possible reasons registration refusal:
Not all required documents have been submitted.
. Incorrect information has been provided, there are typos and errors.
. IP has already been registered.
. There is a criminal record.
. The individual entrepreneur went bankrupt less than a year ago.
If you have been refused registration as an individual entrepreneur?
If you are denied registration as an individual entrepreneur, you first need to appeal the decision to the Federal Tax Service. If the Federal Tax Service has not resolved the issue, go to court. This procedure came into force in July 2014.
If possible, it is better to eliminate the reason for the refusal and pay the state fee of 800 rubles again.
Going to court will be costly in both time and money. In addition, the Russian Federation has now introduced a one-window registration system, which should save time. The tax service independently registers you with the TFOMS. You can receive documents either by notification from the fund or by mail.
Can an individual entrepreneur register separate divisions (branches)?
An individual entrepreneur cannot register a separate division. This is only available to organizations.
If you have chosen the simplified tax system, taxation applies to all types of activities of a commercial enterprise, excluding those that fall under UTII. But you cannot be on the simplified tax system in one city and on OSNO in another. Accordingly, the tax regime should be the same for all types of activities, except for UTII.
If you decide to start a business, then the least expensive option in terms of registering it would be to open an IP (Individual Entrepreneurship). The first steps in this direction must be taken towards the tax service at the place of registration (IFTS).
The constant in expenses when registering an individual entrepreneur will be single state duty. This is the minimum mandatory price you must pay in order to move forward with registering your business.
Additional costs may be added to this figure. They will depend on exactly how you decide to interact with the tax office: in person, through an intermediary, by mail or via the Internet.
You will also need to think about less significant acquisitions, without which the existence of the individual entrepreneur will be impossible.
List of components of the cost of opening an individual entrepreneur:
- Tax contributions(state duty).
- Notary Services(when registering through a proxy or by mail - certification of the individual entrepreneur’s signature on the application to the Federal Tax Service, certification of copies and firmware necessary documents(passport, TIN, application, execution and certification of a power of attorney for the person submitting documents to the Federal Tax Service).
- Costs for purchasing an electronic signature(to open an individual entrepreneur via the Internet and further activities online).
- Other expenses(photocopies - passport, TIN, application, etc., purchase of a stamp, cash register, opening a bank account).
State duty for registration of individual entrepreneurs in 2019
For 2019, the cost of the state duty for the initial opening of an individual entrepreneur is 800 rub. To re-register an individual entrepreneur - 160 rub..
A receipt with the necessary details for payment is generated on the IFTS website nalog.ru. The form already contains all the necessary data about the type of payment. All you have to do is fill in your last name, first name and place of residence. After which you can print out the receipt and go to the bank.
Its payment can be made through any bank, indicating the purpose of the payment () and your full name. You can also pay the state fee through online payment via Internet banking. Sberbank does not charge a fee for payment.
Costs depending on the type of opening
If a future entrepreneur does not have time to visit the Federal Tax Service, then he can use the services of a trusted representative. You can also do it online via the Internet. IN as a last resort, there is always the opportunity to send papers by mail. However, the registration process will be cheapest if the entrepreneur decides to act independently.
On one's own
In this case, after paying the state duty, he submits to the tax service a receipt for its payment, a completed application for opening an individual entrepreneur, a photocopy of the passport and TIN. There is no need to have the application and other documents certified by a notary. An original passport is required.
By doing this, you will need to seek the services of a notary. He will certify your signature on the application for opening an individual entrepreneur, and will also sew and examine photocopies of the remaining required documents indicating the number of pages (photocopy of passport, photocopy of application, TIN).
Through a proxy
Documents will need to be bound if they consist of more than 1 page. These include a passport (a photocopy of each sheet of information will be required) and an application for opening an individual entrepreneur (4 sheets).
It is also necessary to issue, again, a notarized power of attorney to the person who will act on your behalf when submitting papers to the Federal Tax Service. A power of attorney can be issued both for the transfer of documents and for their receipt.
Many notary offices can act as intermediaries between the Federal Tax Service and the applicant. They offer those who wish to register an individual entrepreneur as a separate service. She assumes that the entrepreneur will provide the notaries with the entire set of documents, which they will send to the tax authorities electronically, using their own electronic digital signature.
Through intermediaries or consultants
There are also separate legal offices that will take care of all headache on opening an individual entrepreneur. They offer wide range services in registration and further activities of the entrepreneur. She will take on the labor of communicating with notaries, paying state fees, going to the Federal Tax Service, and obtaining a certificate of registration of individual entrepreneurs.
Online via the Internet
The most convenient way, online registration, involves registration on the website of the Federal Tax Service. To do this you will need provide information about yourself and send the necessary documents electronically to the Federal Tax Service. The applicant must have an electronic signature verification key certificate and an electronic signature key with which he will sign scanned forwarded documents. The scanned application will require certification with an electronic signature through a notary.
By mail
Before sending your documents by mail, you should call your Federal Tax Service and clarify the address to which the shipment can be sent. You will again need the services of a notary, because the envelope contains notarized and bound copies of documents with a confirmed signature on the application. You should send a valuable letter with notification and a list of attachments in case it is damaged or lost.
Thus, in the envelope you should put:
- paid receipt for state duty;
- an application examined for signature;
- notarized copies of passport and TIN.
Thus, from the tables above it becomes clear that the most economical way to open an individual entrepreneur is a personal trip to the Federal Tax Service.
What else do you need to pay?
Let's consider additional expenses, which do not directly fit into the registration process.
The tax office will ask you photocopies of your documents: passports and TIN (individual tax number). Typically, each Federal Tax Service provides office services that you can use (photocopies, booklets, etc.). The cost of a photocopy from 1 sheet varies within 40 rubles.
A beginner individual entrepreneur must purchase seal. It will indicate information about the entrepreneur, which he must provide to the stamp manufacturer. These can be manual or automatic options. Its pricing is also influenced by the material (wood, metal), the presence of a coat of arms, protection against counterfeiting, etc. On average, its price can reach 1000 rubles.
It will not be superfluous if the entrepreneur acquires cash register . The cheapest option will cost 13,000 rubles.
Another additional expense is opening a bank account. The cost of the service will depend on the bank itself. The entrepreneur also needs to provide the bank with the following documents certified by a notary (on average, the cost of opening an account is about 2,000 rubles):
- certificate of state registration of the Federal Law as an individual entrepreneur;
- certificate of registration with the tax authority;
- passport;
- card with samples of signatures and seals;
- documents confirming the authority of the persons indicated on the card.
What documents are needed to open an individual entrepreneur in 2019? The folder is not large, only 3 or 4 completed forms... But they need to be completed in accordance with the requirements of the Federal Tax Service, of which there are much more. In this article we will tell you what papers you will need to open your own business and try to warn against common mistakes that lead to refusal to create a business...
Behind Last year In Russia, more than 800,000 individuals have registered as individual entrepreneurs. Statistics prove that Russians are ready to open their own business, even in conditions of an economic crisis.
Today you can submit documents to open an individual entrepreneur () both through the authorized tax authority and at your place of residence.
List of documents for individual entrepreneur registration
To register with the Federal Tax Service you will need:
- Copy of the passport.
- (optional).
The list is given in accordance with the Federal Law of the Russian Federation dated 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs».
What is not included in the main list:
- For foreign citizens, you will need to provide a copy of identification documents confirming the right to reside in the Russian Federation.
- For a minor citizen, it is necessary to submit a notarized consent of the parents (guardians) or a copy of the marriage certificate. Another option is to submit a copy of the decision of the guardianship authorities or the court decision recognizing the citizen as legally competent.
- If you intend to work in a field related to the participation of minors (education, recreation, upbringing, medical care, etc.), then you will need a criminal record certificate. If you have a criminal record, you must obtain a decision from the commission for minors and the protection of their rights on admission to entrepreneurial activity in the mentioned area.
- If you have heard about, don’t worry, an individual entrepreneur does not need it. It is submitted upon registration only by an LLC.
Conditions that will not allow you to become an individual entrepreneur (even if you receive the necessary documentation):
- If you are already registered as an individual entrepreneur, or a year has not passed since the date of bankruptcy.
- If the period prohibiting you by court decision from engaging in entrepreneurial activity has not expired.
Instructions for filling out documentation for individual entrepreneurs
Application for registration of individual entrepreneurs in form P21001
The vast majority of refusals are made due to trivial errors in filling out P21001: incorrectly carried out word hyphenation will cause the computer to “reject” the application during verification. The Federal Tax Service introduced automatic (machine) processing of papers submitted to open a business, and this innovation became “ Achilles heel» for beginning businessmen. Not everyone can fill out an application for opening an individual entrepreneur correctly the first time, because the requirements for filling out, specially developed by the Federal Tax Service, take more than 40 pages.
How to fill 21001 correctly:
1. Appendix No. 20 to the order of the Federal Tax Service of the Russian Federation dated January 25, 2012 MMV-7-6/25@ establishes the requirements for filling out the application. From the first time, taking into account all the rules for placing spaces and hyphens, font size and type, following the rules for abbreviating address objects, the rules for aligning letters and numbers, etc., to put it mildly, is not easy. Formatting has nothing to do with the essence of the matter, but it does provide information to the computer: it is important that the machine evaluates the data correctly.
How to simplify the process and protect yourself from mistakes?
- Fill out the application according to the sample. Here you will have to rely on your attentiveness and knowledge of the requirements for completing forms.
- Use the online service. These are programs with an intuitive interface that “guide” you step-by-step from sheet to sheet. They already automatically contain the requirement to comply with the formatting: the software will correctly arrange and transfer words, suggest the necessary abbreviations, and will not allow you to make a mistake. The service is also popular on the Federal Tax Service website, although, according to user reviews, it is not always available due to the resource being overloaded. It’s not difficult to find such sites on the Internet: type “online service for registering individual entrepreneurs” in a search engine. Experience and results of working in one such free service we described in the article "".
2. Taxpayer Identification Number, if available, must be indicated.
3. Indicate the main and additional OKVED codes in sheet A. We select codes from four-digit ones onwards (for example, 45.20, 45.20.1, etc.). The OKVED-2 classifier is current and entered into force on July 11, 2017. You can enter as many codes as you like into the form, the number is not limited. Indicate the code of your preferred (main) direction in the field “code of main activity” (for a number of codes you need to submit an application). But remember that.
4. Do not sign P21001 in advance if you take it to the tax office in person: this is done in the presence of an inspector. If you entrust the delivery of documents to a trusted person, then first have the power of attorney and your signature on the application notarized.
5. Blank sheets (for example, page 3 for a Russian citizen) are not included.
6. The completed form is printed on one side of the sheet and only in black.
7. In field 7.1 on page 2 for a passport of a citizen of the Russian Federation, indicate 21. Codes for other documents are contained in Appendix No. 3 to the Order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6/25@.
8. It is advisable to print Sheet B in two copies: some Federal Tax Service Inspectors prefer to hand over the sheet to you with a note that the documents have been accepted.
9. Until now, different inspectorates have different interpretations of the question of whether applicants need to staple papers. You can only find out the truth from your tax office; usually it’s enough to call the hotline.
For a better idea of what a correctly completed application looks like, we offer you a sample of it.
▼ If you need a current account, reserve
its beneficial with bank tariff calculator:
▼
Move the sliders, expand and select " Additional terms", so that the Calculator will select the optimal offer for you to open a current account. Leave a request and the bank manager will call you back: he will advise you on the tariff and reserve a current account.
Receipt for payment of state duty for individual entrepreneur registration
A receipt for payment of the state fee is another required document. But even if you honestly sent the state 800 rubles for registration as an individual entrepreneur, but using the wrong details, you are guaranteed a refusal. Thus, the first task is to find out where to pay and what details. Let's consider a couple of cases when
Ways to make payment and receive a receipt:
- Receipt through the tax service. Detailed review We gave the programs in the article. The Federal Tax Service takes into account internal features in the structure of tax authorities, which are not always “on the surface”. You can generate a receipt without thinking about the details of your tax office: enter your full name, tax identification number and residence address in the form. There is no fee for the service.
- In the regional MFC. When applying through a local multifunctional center, you need to pay using other details (the service will automatically fill in the receipt with the necessary data). All you have to do is save and print the resulting pdf file.
- Through the bank's website. When paying state fees through online banking, you will save even more time.
If you cannot use the Federal Tax Service or another online program, then contact the territorial tax office and request details for paying the state fee for registering an individual entrepreneur. Next, go to the bank or post office, take the form and carefully fill out the fields with the details received from the tax office. A sample of a completed Sberbank receipt looks like this:
Documents for registration of individual entrepreneurs | Sample of filling out a receipt for state duty 2019
Please note that in the purpose of payment you must indicate “State duty for registration as an individual entrepreneur”. Don't forget to indicate your tax identification number, payment amount and date.
We hope that the recommendations will help you quickly and without extra costs become the owner of a certificate: they are required to issue it to you along with a tax registration certificate 3 days from the date of receipt of the documents). You might also be interested in or.
To consolidate the information and learn everything about the registration documentation of an individual entrepreneur, we recommend watching this video:
Please share your opinion and ask questions in the comments to the article.
Documents for opening an individual entrepreneur in 2019 on your own updated: January 17, 2019 by: Everything for individual entrepreneurs
When unofficial income ceases to be one-time in nature and becomes larger than the average city salary, the need arises to register a citizen as an individual entrepreneur. We bring to your attention step-by-step instructions on how to independently open an individual entrepreneur in 2017.
We will consider the following questions:
Documents for registration of individual entrepreneurs
1.1. Unlike registering an LLC, a future individual entrepreneur will not need anything except passports and the desire to become a conscientious taxpayer. It is not superfluous, but not mandatory, to have TIN (identification number taxpayer), which is indicated in the application.
1.2. Application for state registration an individual as an individual entrepreneur is filled out in form No. P21001. The form must be taken from the Federal Tax Service website and preferably immediately before filling it out. In the left top corner The application contains a barcode that is read by the program, and if the barcode is incorrect, the application will be refused because the machine will not be able to recognize the request. Typically, barcodes are changed in the first quarter of the year, and if the application was completed longer than a week, during this time it may lose its relevance.
It is very important to fill out form No. P21001 correctly, in legible handwriting, one letter in each cell, without missing key blocks. This seems like unnecessary bureaucracy, but there were cases when the Federal Tax Service did not allow applications for registration of individual entrepreneurs due to an extra dot after indicating the city of birth. It is better to approach communication with the government responsibly the first time, so as not to waste time in the future.
The application shall indicate selected codes of the All-Russian Classifier of Species economic activity. The main and additional types are determined. Initially, you yourself choose the main OKVED, from the second year it will automatically change to the one for which the income was more than 60% in the previous period. There can be any number of additional codes; in the future they can be added without paying a state fee. However, do not try to indicate codes “in reserve”: extra codes are not only an opportunity, but also a responsibility. A number of codes will limit the choice of tax regime and deprive of the required benefits and subsidies. Indication of “social” codes (for the provision of educational or medical services, for example) will require the provision of a certificate of no criminal record for certain crimes.
1.3. Registration activities are taxable. State The fee for registering an individual entrepreneur in 2017 is 800 rubles. The Federal Tax Service website will again help you generate a receipt for payment of the state duty, but when choosing a payment, you must decide in advance on the method of payment: there are differences in the CBC of the multifunctional center and the inspection of the Federal Tax Service. A receipt paid using the MFC details will not be accepted by the Federal Tax Service and vice versa.
What to choose? With the advent of the MFC, the load on state registration authorities has decreased, hours-long queues are a thing of the past, electronic recording allows you to almost accurately determine the duration of the wait for an appointment, so you no longer need to set aside a separate day for visiting the Federal Tax Service. You decide for yourself where to go. Registration through the Federal Tax Service is carried out within 3 working days, through the MFC 2 working days are added for sending documents (at the reception they may verbally ask to add 2 more), but at the MFC the queue is still shorter.
1.4. Decide immediately taxation system. Opening an individual entrepreneur also means taking on responsibilities for accounting and submission of reports. By default, when you receive individual entrepreneur status, you will be subject to a general taxation system and will have to pay taxes on profits, property, VAT, and personal income tax. OSNO is expensive in terms of time for preparing documents and the amount of payments.
What special regimes does the tax code of the Russian Federation offer to individual entrepreneurs?
- Simplified taxation system with the “Income” object - 6%.
- STS with the object “Income reduced by the amount of expenses” - 15%.
- Patent system - 6% of potential income by type of activity in a constituent entity of the Russian Federation. On the plus side, in some regions the provision of a number of services falls under a “zero” patent, and this regime is also beneficial for highly profitable businesses.
- Single tax on imputed income - as in the case of a patent, but already 15%. The difference is in the lists of activities falling under the regime.
- Unified agricultural tax with the object “Income reduced by the amount of expenses” - 6%. For individual entrepreneurs in Sevastopol and the Republic of Crimea in 2017-2021 it is reduced to 4%. Suitable for a limited number of people due to its specifics.
If you want to keep only a book of income and expenses, choose the simplified tax system of 6% and, when applying for registration of an individual entrepreneur, simultaneously submit an application for the transition to a simplified taxation system.
1.5. Application for address provision for sending documents by mail in Form No. 1A, it is additionally attached to the package of documents if the applicant does not actually live at the registration address.
Methods of applying for individual entrepreneur registration
You can contact both the tax office and the multifunctional center in several ways. This includes personal presence, sending documents by mail and using the website. public services. Let's consider all the options in our instructions for registering individual entrepreneurs in 2017.
2.1. Visit to the Federal Tax Service or MFC.
Has a number of advantages:
- specialists immediately check the correctness of filling out, and if you’re lucky, they even help you fill out the forms (but if you’re unlucky, they send you to the nearest law firm, and their prices are usually several times higher than those of companies with a less favorable location);
- saving on notarization of a copy of a passport and obtaining an electronic digital signature.
But since the status of an individual entrepreneur is obtained at the place of registration of an individual, and it does not always coincide with the place of actual residence and activity, a personal appeal to the Federal Tax Service can be difficult.
To do this, you must have a confirmed account(3rd level - with presentation of a passport in certain departments of government agencies, banks, post offices). The application for obtaining the status of an individual entrepreneur is filled out online, the state fee is paid in a convenient way(via online banking or offline). At positive results consideration, you will be invited to receive a record sheet from the Unified State Register of Individual Entrepreneurs 3 days after the application is accepted.
Please note that the site offers two options: submitting an application and submitting documents. In the first case, the response of the Federal Tax Service will be an invitation to appear to submit documents within a few days; this option has little practical meaning. But the second case is a real godsend for those who live in rural areas. populated areas or far from your registered address. True, there are also disadvantages - additional costs for an electronic digital signature and the need for technical knowledge.
An electronic signature is not a one-time key; a wide variety of documents are signed with an electronic signature, freeing its owner from paperwork. The signature is made through commercial organizations In one hour. Typically offers annual access with average cost about 2000 rubles, you can find options with a short period and a lower price if you plan to use the digital signature only once to register individual entrepreneur status. Represents a set of password keys.
You will need to scan the entire set of registration documents and upload it to special program, posted on the website of the Federal Tax Service. The program will process the files, reduce them and archive them. The difficulty is that it is necessary to use the Federal Tax Service Inspectorate program, and not any other editor, and, unfortunately, not everyone is up to the task.
Since 2017, the issuance of certificates of registration as an individual entrepreneur has been cancelled, so if the opening of an individual entrepreneur occurred only for the purpose of paying taxes, and not to present the document to a wide range of people, knowledge of the registration number will be sufficient. Upon request, the entry sheet from the Unified State Register of Individual Entrepreneurs is sent to the individual entrepreneur by mail or courier service.
The classic method, simple to implement, but the most costly in terms of finances and time. With all the documents, you will first have to go to a notary, who will certify the signatures on all applications and all copies. The entire passport must be copied, even blank pages. It is advisable not to limit yourself to a registered letter with notification, but to send it with an inventory of the attachment and declared value. In this case, it is necessary to additionally take into account the time for sending correspondence (even within the city limits this is a day, for a registered letter - two, taking into account the delivery of the notice).
Further actions of an individual entrepreneur
The question of how to open an individual entrepreneur on your own in 2017 has been removed. You are an individual entrepreneur and have received a USRIP entry sheet in form No. P60009. What to do next?
3.1.
Registration in extra-budgetary funds.
The Federal Tax Service is obliged to enter information about the new individual entrepreneur into the databases of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If you plan to hire workers, you will need to register with the Social Insurance Fund. Registration confirmations will be sent to you by mail. If the corresponding letters do not arrive, the fact of inclusion in the database will need to be checked later or the funds must be notified personally.
3.2. Bank account It's not necessary to open it, but it's convenient. In the extensive banking system, the cost of opening and maintaining a current account varies (500-3000 rubles per month); in addition, you can pay for accounting services. Please note the presence of transaction fees and the processing time for payment orders. Sometimes a free trial period of service is offered - compare the benefits of continued use.
We wish you commercial success!
Basic regulatory documents
- Civil Code of the Russian Federation, part one of November 30, 1994 No. 51-FZ.
- Tax Code of the Russian Federation, part two of 05.08.2000 No. 117-FZ.
- Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.
Good afternoon, future entrepreneurs!
2019 is coming soon and I decided to update the article on opening an individual entrepreneur for those who want to become an entrepreneur. Why do I update this article regularly?
It's simple. The fact is that every year new laws appear, some nuances arise, and so on. Roughly speaking, if you read somewhere an article on opening an individual entrepreneur two or three years ago, you will most likely make mistakes when registering an individual entrepreneur. Or they may even refuse you at the tax office after checking the documents that you submit there...
There have been some changes in 2019 that you need to know about. We'll talk about them in this article.
- It is worth noting that changes in the opening procedure in 2019 are more related to the fact that future entrepreneurs are increasingly being redirected to register individual entrepreneurs from tax offices to the so-called MFCs (multifunctional centers). This trend has been observed for the last two years, so don’t be surprised if you are sent from the tax office to the MFC. The differences when registering an individual entrepreneur will be minimal when compared with registration through the tax office. In some moments it’s even more convenient.
- Based on the results of registration, documents will be sent electronically to your email. However, this rule has been in effect since April 29, 2018. Convenient, no need to go to the inspectorate (or to the MFC) twice.
- For those who will register in December 2019, the concept of the first tax period will change (to be precise, this change affected all individual entrepreneurs that opened in December 2017, 2018 or will open in December 2019. But read about this at the end articles. Important point, by the way, which few people remember. Pay special attention to this!
- If you make a mistake when filling out the documents and you are denied registration as an individual entrepreneur, then you do not need to pay the state fee again (you paid it before). But you are given only one free attempt and three months to resubmit your documents.
Read about other expected innovations for 2019 at the end of the article. Yes, changes are already being prepared that will take effect next year. For example, they have long been talking about the abolition of tax returns for individual entrepreneurs using the simplified tax system “income” (USN 6%), but subject to the use of an online cash register.
But we will talk about all this at the very end of the article and in the comments. We will also consider in the most FAQ from newbies
With design examples necessary documents and answer many questions that are not addressed here.
So let's get started:
In fact, the procedure for registering an individual entrepreneur is quite simple, but it requires care at every step. It is enough to make a mistake at any stage, and you will have to run around the bureaucratic circle with papers again =). But nevertheless, EVERY person can understand this procedure.
And there is absolutely no point in paying third-party companies that charge people 4-6 thousand for this primitive procedure. So read this article carefully to understand how easy it is! I will try to describe all stages of the opening procedure as clearly and understandably as possible.
Let’s take a closer look at each step in this article.
Step #1: You must clearly understand what you will do. And select the appropriate activity codes according to OKVED
The fact is that for each type of business activity, officials came up with so-called OKVED codes (All-Russian Classifier of Types of Activities). Roughly speaking, for EVERY type of business activity there is a unique OKVED code.
For example, you decided to open a hairdresser and a bathhouse with it =). Then you need to indicate the corresponding OKVED code when opening.
Example code according to OKVED-2 for hairdressers
Example code according to OKVED-2 for those who want to open a bathhouse =)
And so for each type of activity that you will be engaged in, you need to select your own code using this directory.
Beginning entrepreneurs immediately have a question about where to get these incomprehensible OKVED codes...
And here the first small problem awaits us. The fact is that from January 1, 2017 they introduced NEW directory according to OKVED codes, which is called “OKVED-2”. The two pictures above show codes specifically according to OKVED-2.
Therefore, now when choosing activity codes in 2019 (and in subsequent years), we use only OKVED-2!
So, at this step you must select several types of activities according to OKVED, which you will use. There is no need to register them in 100-200 pieces. After opening, you can always delete or add new activities after registration. To do this, just submit an application to your tax office (this procedure is free).
Moreover, you need to select the MAIN type of activity according to OKVED. This is one code that will be the main one, which generally describes what the individual entrepreneur will do. You also need to select ADDITIONAL activity codes according to OKVED. For example, for a hairdresser, it is logical to select several codes that also relate to this activity. I think that you understand the essence.
Step #2. You need to immediately decide on the tax system
A very common mistake is when a future individual entrepreneur starts his own business and does not have the slightest idea of how much he should pay in taxes to the state. Postpones this issue “for later”, and as a result, runs into serious fines and penalties.
Or he doesn’t pay taxes at all, forgetting that he has the status of an individual entrepreneur. Oddly enough, this situation also occurs quite often.
Before moving on to the next step, you must sit down and calculate which tax system will be beneficial to YOU.
People often write me questions along the lines of: “I’m opening an individual entrepreneur... which tax system should I choose?”
At the same time, there are no details, no information about what he wants to do, etc. My answer is very simple: “I have no idea.”
But seriously, the question is quite strange for a person who has decided to become an individual entrepreneur. Before asking such a question, you need to take a calculator and at least roughly understand the basic tax schemes:
- simplified tax system 15%
I’ll tell you very briefly about the “simplified” 6% and 15%:
But so that you don’t drown in unnecessary details, I’ll briefly explain about the two most popular tax systems in Russia:
1. This is a Simplified Taxation System with the “Income” feature of the simplified tax system of 6%
In short, an individual entrepreneur using the simplified tax system of 6% pays 6% of all money received +
But remember that contributions to the Pension Fund and the FFOMS are now collected by the Russian Tax Service (abbreviated as FTS).
2. STS 15% “Income minus Expenses”
Here our individual entrepreneur no longer pays 6% of all income, and 15% of the difference between income and expenses. + pays the same contributions to the PRF + FFOMS
So, we will assume that our individual entrepreneur has chosen the following parameters for registering an individual entrepreneur:
1. Selected a list of OKVED codes that are suitable for future business activities. And I’ll emphasize once again that these codes can always be added after opening an individual entrepreneur. Therefore, do not get carried away and select no more than 10-20 pieces, the most necessary ones.
2. And as a taxation system, he chose the simplified tax system of 6% (by the way, I myself have a simplified tax system of 6%).
Important: in our example, we will assume that our individual entrepreneur immediately wants to switch to the simplified tax system of 6%.
The fact is that if you simply open an individual entrepreneur and do not write an application for transition to desired mode taxation (STS or PSN or UTII), then you will automatically find yourself on the so-called SSN. ( General system taxation).
Being on the OSN is a dubious pleasure, frankly speaking. This system is quite confusing, especially for beginner entrepreneurs. In addition, this system has the highest tax burden + a lot of reporting. That is why I strongly recommend that you immediately decide on the taxation system, so as not to suffer from the special taxation system later.
Step No. 3: We pay the state fee for opening an individual entrepreneur. This must be done BEFORE submitting documents to the tax office!
On this moment it is 800 rubles.
Where can I get a receipt for the state duty and how to pay it? Everything is very simple.
We go to the official website of the Federal Tax Service of the Russian Federation using this link https://service.nalog.ru/gp2.do and print a receipt that needs to be paid at any SberBank branch.
That is, once again: follow the link above to the official website of Tax Russia, select the item, “State fee for registration of a sole proprietor as an individual entrepreneur”, generate a receipt with your details for payment through SberBank in cash.
note that if you register through the MFC, you need to select another option “State registration of a sole proprietor as an individual entrepreneur (when applying through multifunctional centers).
You just need to carefully follow the instructions on the screen and then print it.
VERY IMPORTANT! Do not under any circumstances lose this receipt for payment of the state duty after you have paid it! We will need it later when you submit a package of documents to the tax office.
I repeat that in 2019, the vast majority of everyone who wants to become an individual entrepreneur will be redirected to register at the MFC. But in any case, clarify this point in advance with your tax office in order to pay the required version of the state duty.
Otherwise, they simply will not accept your documents for registration, since you paid the wrong version of the state fee. If you submit your documents, and during the process of checking them it turns out that the state duty was paid “to the wrong address,” then you will be denied registration as an individual entrepreneur.
Step #4: Where do I need to register as an individual entrepreneur? Which inspection should I take the package of documents to?
Find on the website the address of the tax office that is assigned to your residence address. Let me remind you that the procedure for registering an individual entrepreneur is regulated by the rules Federal Law dated August 8, 2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.
Don’t be lazy, study this law and many questions will disappear: http://www.nalog.ru/rn53/ip/interest/reg_ip/petition/3921906/(This is the website of the Novgorod Tax Office, but there you can select any region of the Russian Federation) After that, call your inspectorate and clarify that it is where you will need to register.
At this stage, a question like this is often heard: “I do not live according to registration, in another city.. Where should I take the package of documents?”
Unfortunately, the law clearly states that an individual entrepreneur is registered with the inspection office assigned to him according to his registration in his passport. Therefore, you will have to do just that. But you can do this remotely by sending a package of documents by registered mail, with an inventory of the contents.
But I still advise you to do this during a personal visit to the inspectorate, since practice shows that during personal communication with a tax officer, other questions may arise on their part. For example, questions on their part regarding the execution of the documents themselves or the composition of the package of documents.
Step #5: What documents are needed to open an individual entrepreneur in 2019?
For Russian Citizens:
- Passport of a citizen of the Russian Federation
- A copy of the passport (it’s better to make copies of all pages at once. The fact is that some inspections require copies of exactly all pages of the passport. But not everywhere, of course)
- A copy of the certificate with the TIN number of the individual. faces (if any).
- Receipt of payment of the state fee for registration of individual entrepreneurs.
- Application for registration of individuals persons as individual entrepreneurs according to form P21001. If the applicant does not submit documents in person, the application must be certified by a notary (certify the applicant’s signature). Otherwise, you don't have to do this.
- Application for application of the simplified tax system according to form No. 26.2-1 (how to fill it out correctly - you can look again on the tax website).
For NON-CITIZENS of Russia:
The list of documents in this case is DIFFERENT and I advise you to read this article:
6 Step. We submit the completed package of documents to the tax office
You need to submit the prepared documents to your tax office and at the same time get to know the inspectors :). Of course, you can send a package of documents by mail, but I would prefer to go in person and get acquainted with the place where I will often visit. After the individual entrepreneur has submitted the documents, the registration authority must issue copies of the following documents:
- Receipt for receipt of documents (be sure to take it)
- Applications for the use of the simplified tax system
Please note that the copy of the notification for application of the simplified tax system bears the signature of a Federal Tax Service employee, date and seal (stamp).
Don't delay with this question! Otherwise, you will automatically end up on OSN!
Step #7. Obtaining registration documents
If everything is fine with the documents, then after 3 (three) working days from the date of submitting the documents, you must be issued documents confirming your new status as an Individual Entrepreneur.
This is what you will receive from the inspection in three working days:
- Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur) (no longer issued as of January 1, 2017. More details here
- Certificate of registration with the tax authority.
- Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (see link above).
Please note that you will not be given a document confirming that you can use the simplified tax system (simplified tax system)
The fact is that the application for the use of the simplified tax system is of a notification nature, so the simplified tax system can be applied from the date of registration. To avoid possible problems in the future, you can request an information letter from the tax office in form 26.2-7 about the transition to the simplified tax system.
To receive it, you need to submit a corresponding request to your inspection.
Please note that starting from April 29, 2018, the Federal Tax Service and the MFC are issuing documents on the decision to register individual entrepreneurs in electronic form. That is, they will send them directly to the entrepreneur’s email. Therefore, when you fill out an application on form P21001, be sure to include your email!
Step #8. Registration with the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund
Your inspection will send information about the registered individual entrepreneur to the Pension Fund of the Russian Federation (PFR), which currently still administers contributions to the Compulsory Medical Insurance Fund (FFOMS). After some time, a certificate (notification) of registration of an individual entrepreneur with the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund should arrive by mail.
Be sure to save it, you will definitely need it later.
You can also view this data by making an extract from the Unified State Register of Individual Entrepreneurs on the Federal Tax Service website.
If the notice of registration has not been received by the Pension Fund (or the data in the Unified State Register of Individual Entrepreneurs regarding the number in the Pension Fund has not appeared two weeks after successful registration), then you must personally provide the following documents to the Pension Fund:
- Entry sheet from the Unified State Register of Individual Entrepreneurs (USRIP) (+Copy).
- TIN (+Copy)
- Pension certificate (which is “green”) + copy.
After which you should be given a notice of registration of the individual entrepreneur with the Pension Fund of Russia.
Step #9. What forms may be needed for this procedure?
If you read this article to the end, you realized that you will need to fill out several documents + make several photocopies of documents. You will need to fill out:
- Application for registration of individuals persons as individual entrepreneurs in form P21001.
- Application for application of the simplified tax system according to form No. 26.2-1 (if you choose the simplified tax system, of course).
- Receipt for payment of state duty.
How to fill out all these documents?
It’s precisely for filling out these documents that cunning businessmen charge from 2,000 to 6,000 rubles for completing these documents. But believe me, there is nothing complicated there. And it’s not at all necessary to pay 6,000 rubles for something you can do yourself.
Frequently asked questions from beginner entrepreneurs
It is clear that opening an individual entrepreneur and choosing a taxation system is only the very beginning of the glorious path of future billionaires :) And most beginners are simply faced with a huge amount questions...
Let's look at some of them:
I heard that there are tax holidays for individual entrepreneurs. How to get them? What conditions must be met?
The question is very common, and in order not to get up twice, I recorded a short video on this issue:
Do I need a legal address for an individual entrepreneur?
No, not needed. All documents will indicate your address according to your registration in your passport. Of course, you can rent an office and indicate its address on the website, business cards, etc.
But on official documents, such as: declarations, reporting to the tax office, to the Pension Fund of the Russian Federation, on acts of work performed, something like “IP Ivanov Ivan Ivanovich, Ivanovo, Ivanovskaya street, building 1, apt. 1"
Do I need a stamp?
No, it is optional. But order it anyway, since it’s a question of 300-500 rubles. The fact is that many companies only require documents with a seal. This is illegal, but arguing with all such orthodoxies is only a waste of time.
The IP seal is not required to be registered.
Do I need to draw up a work book for myself if I become an individual entrepreneur? Do you need to pay yourself a salary?
The question is so common that I specially recorded a short video:
Do I need a bank account?
In fact, a bank account is not required for individual entrepreneurs. Many people manage to work without it for years, but I think that doing so is not very correct.
Can I be refused to open an individual entrepreneur?
Yes they can. But at the same time they are required to issue a written explanation indicating the reason for the refusal. But, as practice shows, most refusals are associated with incorrectly executed documents for registration of individual entrepreneurs.
If I opened an individual entrepreneur at the end of the year, do I need to report?
For those who will open in December. , since the rules have changed for some categories of individual entrepreneurs, depending on the taxation system. The law was adopted quite recently, a lot will change for those who will register at the very end of the year... I myself am waiting for official explanations. But this news does NOT apply to those who will open in other months of the year except December.
Should an individual entrepreneur pay mandatory insurance premiums?
Unfortunately, there are no benefits for individual entrepreneurs on mandatory contributions to pension and health insurance.
Is it possible to simultaneously be an individual entrepreneur and work as an employee in another company? Will I be punished for this? =)
Most cautious entrepreneurs start their business this way. At first they combine, as they say, “working for an uncle” and trying their hand at their own business.
IN general case- yes it is possible. You just need to understand that you will still have to pay mandatory insurance premiums for medical and pension insurance “for yourself” as an individual entrepreneur, in full. What your employer pays for you to the Pension Fund does not have any bearing on the amount of individual entrepreneur contributions to pension and medical benefits. insurance.
And in this case, they can really punish =)
What else will change in 2019 for new entrepreneurs?
Yes, new bills for the next years are already being prepared in full swing. I will briefly tell you about the most important of them. Of course, there will be many more changes in 2019, but I have singled out from the mass of initiatives what is of interest primarily to newbie entrepreneurs.
Summarize
In fact, after opening an individual entrepreneur, you will have a lot of questions :)
Read my website, use the site search - you will probably find the answer to the question that is tormenting you.
Dear readers!
A detailed step-by-step guide to opening an individual entrepreneur in 2019 is ready. This eBook is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.
This is what it's called:
"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"
From this manual you will learn:
- How to properly prepare documents for opening an individual entrepreneur?
- Selecting OKVED codes for individual entrepreneurs
- Choosing a tax system for individual entrepreneurs ( short review)
- I will answer many related questions
- Which supervisory authorities need to be notified after opening an individual entrepreneur?
- All examples are for 2019
- And much more!
Dear entrepreneurs!
A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2019:
"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"
The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2019?
- Examples for calculating taxes and insurance premiums “for yourself”
- A calendar of payments for taxes and insurance premiums is provided
- Common mistakes and answers to many other questions!
Happy opening!
Best regards, Dmitry.
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