If a citizen decides to start a business, the easiest way is to open an individual entrepreneur. This form of activity, in contrast to the formation of a legal entity, allows you to use tax benefits, keep simple tax records, avoid paying high administrative fines and quickly close your business.
Normative base
Entrepreneurs are individuals who, at their own risk, engage in activities that bring systematic profit. They sell goods, provide services, and perform work for a fee.
To start your own business, you need to reach the age of majority (Article 21 of the Civil Code of the Russian Federation). The law allows this to be done earlier if the citizen has undergone the civil emancipation procedure (obtaining full legal capacity due to exceptional circumstances).
For example, You can become an entrepreneur from the age of 16 in the following cases:
- the minor has entered into marriage;
- parents, guardians or adoptive parents will give their consent, supported by the decision of the guardianship authorities;
- the court recognizes the minor citizen as fully capable.
List of required documents
In order to start a business activity, a citizen must submit for registration:
- statement P21001;
- passport;
- birth certificate (if the passport does not contain information about the date and place of birth);
- information about place of residence and official registration;
- parental consent if the young merchant is not yet 18 years old;
- confirmation of payment of state duty;
- information about no criminal record;
- special permit for access to entrepreneurial activity, if it is related to education, upbringing, medical care, etc.
They may be asked to provide an additional TIN. Copies are certified by a notary. If originals are submitted simultaneously with scanned documents, then notarization is not required. The specialist will compare the information and return the original against signature.
Preparatory stage
Before a citizen applies for registration of an individual entrepreneur, he needs to decide what will bring profit. Some types of activities can be carried out subject to the creation of a legal entity or obtaining a license. 
For example, the production of alcohol, military equipment, arms trade, opening an investment fund, etc. Therefore, it is worth determining in advance the organizational and legal form of your future business.
Then you should select OKVED codes to clearly formulate the directions of entrepreneurship. The application will need to indicate the code number of the type of activity. It is enough to decide on one main code. The tax system will be chosen according to it. But you can enter several codes; this point is not limited by law.
You can submit documents for individual entrepreneurs yourself. This must be done in person or electronically through the State Services portal. Also, in order to save time, you are allowed to use the services of a company that provides registration services.
Step-by-step instructions for opening an individual entrepreneur
The citizen fills out an application on form P21001 and prepares a package of documentation. There is no need to sign it in advance. This will need to be done in the presence of a tax inspector.
Where should I go with the completed package of documents?
You can apply for registration in the following ways:
- to the tax authority of the Federal Tax Service;
- through the MFC;
- send papers by mail;
- use the help of a trusted person.
Contacting the Federal Tax Service
The collected papers are provided to the Federal Tax Service at the citizen's place of residence. The address can be found on the Internet resource of the tax authority.
The future entrepreneur hands over the documents to the specialist and receives a receipt. It contains a signature, seal and date of appearance for the result. You also need to take one copy of the notice of transition to the simplified tax system. The citizen receives the constituent documents back after 3 days.
It is possible to submit papers electronically through the Federal Tax Service Internet resource. Additional difficulties will need to be overcome. You should buy an electronic signature and download it from the Federal Tax Service website special program. This will allow you to send all documents online via a secure channel and receive ready-made constituent documents in personal account. Registration takes 5 working days.
Another option is to use the State Services portal. Will need to fill out electronic form application, pay the state fee and sign the digital signature document. If everything is filled out correctly, you will receive a notification with an invitation to a specific date. You will need to bring other documents. The entire procedure takes three days.
Through MFC
It is not possible to submit documents through the MFC in all regions. As part of the pilot project, the option is available in the Amur Region, Khabarovsk Territory, Moscow, St. Petersburg and other regions.
Registration is carried out in the center at the place of registration. He, in turn, transfers the papers to the tax office. If necessary, a specialist will advise on the procedure for filling out the application and the list of papers. The whole procedure takes 5-6 days.
By mail
A citizen has the right to send documents for registration by mail. The application is filled out in a specially established form. 
Copies of papers and a handwritten signature are certified by a notary.
A registered letter is issued with a list of its contents. You must provide your phone number so that the inspector can contact you if you have any questions.
Documents are prepared within three days from the moment of registration of the received postal item. This option will require time, since the specialist will receive the papers taking into account the mail mileage.
Through an attorney
If a representative will deal with the registration of an individual entrepreneur, then you need to issue a power of attorney from a notary. Copies of documents also undergo notarization. Otherwise, the procedure is carried out as usual and takes 3 days.
Payment of state duty
For registration of an individual entrepreneur you will need pay a state fee in the amount of 800 rubles. The mandatory fee is transferred to the budget after filling out the application.
If the procedure is carried out through the State Services portal, then a 30% discount is given and the amount is reduced to 560 rubles. The receipt can be generated on the Internet resource of the Federal Tax Service. Payment is made through a bank, terminal, or online banking.
Receiving documents confirming the fact of registration
It is recommended that the application indicate the method of obtaining a decision on registration of an individual entrepreneur. The procedure takes from 3 to 7 days depending on the method of submitting papers. You can pick it up personally or entrust it to another person based on a power of attorney.
A USRIP entry sheet is issued. It contains OGRNIP confirming the fact of registration. They also provide notification of tax registration.
Reasons for refusal of registration
In registration may refuse the following reasons:
- passport invalidity;
- errors in the application;
- incomplete list of required documents;
- presence of the status of a previously registered individual entrepreneur;
- bankruptcy;
- criminal record and partial defeat in civil rights.
It happens that the inspector makes mistakes and refuses unreasonably. If there are sufficient grounds to believe that the applicant’s rights have been violated, then the refusal can be appealed to the Federal Tax Service more than high level or in court.
Registration of individual entrepreneurs in funds
After receiving the registration papers in hand, the individual entrepreneur is registered with the pension and insurance funds.
To the Pension Fund
Documents are submitted to the Pension Fund at the person’s place of residence. If there are no hired employees, the tax office carries out registration automatically. The entire procedure takes three days from the moment the information is received from the Federal Tax Service.
In the case of signing employment contracts with hired employees, registration is carried out without the participation of the entrepreneur. Since the beginning of 2017, this has been happening on the basis of reporting (SZV-M, SZV-STAZH) in the manner of electronic interaction between the Federal Tax Service and the Pension Fund.
In the FSS
Paid to the Social Insurance Fund insurance premiums in case of disability, maternity, industrial injuries. The entrepreneur may not pay for himself. The insurance contract is concluded on a voluntary basis.
If an individual entrepreneur has employees, he must register with the Social Insurance Fund within 10 days from the date of signing the first contract. Will need to provide work books employees or contracts.
Opening a bank account
To make payments with partners and employees, the individual entrepreneur opens a current account in credit organization. 
This is not required by law. But if a citizen intends to conduct non-cash payments and take advantage of the simplified taxation system, then he cannot do without a bank.
When opening an account, documents confirming the fact of creating an individual entrepreneur are provided. This can be done at any credit institution. It is recommended to choose the optimal service tariff, since you will need to pay a commission for the operations performed.
The bank independently notifies the tax office, the Pension Fund and the Social Insurance Fund about the opening of a current account.
Using a cash register for individual entrepreneurs
From July 1, 2018, only some entrepreneurs were allowed not to use a cash register. This is acceptable under UTII and the patent taxation system. From July 1, 2019, all individual entrepreneurs will be required to use online cash registers.
Today the options may be the following:
- Individual entrepreneurs are required to use an online cash register;
- until July 1, 2019, the entrepreneur enjoys a deferment;
- in some areas of business it is allowed to issue sales receipts and strict reporting forms without cash register.
Specific information can be found from the law of May 22, 2003 No. 54-FZ. The Federal Tax Service website has a service that allows you to check whether an activity falls under the mandatory use of cash registers.
KKM does not apply if:
- newspapers and magazines are sold;
- trading is carried out at a market or fair;
- carried out retail sales without stationary retail outlets;
- Kvass, milk, butter are sold from tanker trucks;
- there is a seasonal trade in vegetables;
- sales are carried out in other cases in accordance with Article 2 of Law No. 54-FZ.
- Individual entrepreneurs applying the patent taxation system;
- UTII payers;
- entrepreneurs who provide services to the public.
Accounting and reporting procedures for individual entrepreneurs
The law allows an entrepreneur not to keep accounting records and not to submit most statistical reporting. This does not apply to tax accounting.
Individual entrepreneurs must pay taxes and submit reports to the Federal Tax Service. Under the simplified taxation system, this must be done once a year. In the case where VAT is applied - once a quarter. If an entrepreneur does not have employees, then there is no need to report to the Pension Fund and the Social Insurance Fund.
Thus, any person can open an individual entrepreneur on his own. Unlike the creation of a company, it is not necessary to form an authorized capital. All you need to do is choose your area of activity and submit a minimum set of papers.
This process is described in more detail below.
The easiest way to create your own business is to register an individual entrepreneur (individual entrepreneurship). It should also be mentioned that this is fully confirmed by law Russian Federation. Individual entrepreneurship also has its own nuances, which we will consider today a little lower.
At the beginning of 2017, a number of changes will come into force that will in some way affect such a procedure as opening an individual entrepreneurship in the Russian Federation. If you don’t want to get into long lines, the easiest way for you to open an individual business will be the “My Business” service. This service provides its services absolutely free of charge, and the procedure for opening an individual entrepreneur with the “My Business” service will end in more than as soon as possible than the usual procedure for processing documents.
This article will discuss the issue of registering individual entrepreneurship, as well as how to solve the problems that arose with the opening of this procedure. We will also look at how much it costs to open an individual entrepreneur in 2017 step-by-step instruction.
- First and foremost, Article 129-F3 of 2001, according to the law of the Russian Federation, it is strictly forbidden to open more than one individual entrepreneur. That is, if a citizen of the Russian Federation already has an individual entrepreneur at the time of filing the application, the opening will definitely be denied.
- In addition, registration of individual entrepreneurs for people who are completely or partially incompetent is prohibited.
- Also, individual entrepreneurship cannot be registered for people under 18 years of age.
But, in the latter case, the following nuances are possible:
- if a person who has not reached 18 years of age is legally married, he has the right to register an individual entrepreneurship upon reaching 16 years of age, since from the moment he turns 16 years old, a person is considered fully capable.
- Individual entrepreneurship has the right to be opened by a person who works and has reached the age of 16 (if the person who submitted the application has signed an employment contract).
- also, a person who has not reached the age of majority has the right to register an individual entrepreneur for himself, if both of him agree legal representatives(parents, guardians). Consent must be expressed only in writing and also certified by a notary.
It is prohibited to open an individual entrepreneur for the following types of own activities:
- for air transportation (pass, cargo);
- for the development of any aircraft;
- do not give permission for industrial space activities;
- It is prohibited to issue individual entrepreneurs for private security activities;
- alcohol production, trade in alcoholic beverages;
- issue IP for sale medicines, drugs;
- it is prohibited to provide production safety services;
- the production of fireworks and explosives is prohibited;
- the sale of weapons is prohibited;
- It is prohibited to sell electricity from individual entrepreneurs.
In 2017, on January 1, a new edition of the All-Russian Classifier - OKVED 2 - came into force.
At the time of registration of individual entrepreneurship, you need to use this particular form of activity. Those who simply decided to change their type of activity should also be careful about entering the code and indicate the updated one. OKVED codes are indicated so that each of them covers all types of activities of the individual entrepreneur, as well as the type of activity that is planned to be undertaken only in the future. This will make it possible to avoid many problems and refusals in obtaining an individual entrepreneur. Incorrect code can create a lot of problems for an already registered individual entrepreneur who simply wants to expand his line of business.
The sum of the specified codes should in no case exceed 50. But each of the entered codes must contain at least 4 characters. If the number of characters in the submitted application is less than 4, then the tax inspector will simply refuse to obtain an individual entrepreneur, or to expand activities.
It is also necessary to keep in mind that in 2017 there will be a rule in force, the essence of which is that the percentage of the revenue that will be transferred to the owner of an individual entrepreneur from one type of activity (which corresponds to only 1 code) should not be less than 60 % of his total earned money.
The main taxation systems (which are available to individual entrepreneurs):
- BASIC- an individual entrepreneur pays 13% in personal income tax for hired employees and for himself, VAT from 10% to 18% (only in cases where transactions were carried out that are legally subject to VAT). In addition, a private entrepreneur, who is also an individual, must pay a property tax (if there is real estate, transport, as well as water and land taxes).
- simplified tax system- a private entrepreneur pays 6% if the tax base is presented in the form of earnings; up to 15% with a uniform difference between debit and credit. The simplified taxation system replaced the payment of personal income tax in relation to income from private enterprise, as well as the duty on property as an individual (but nevertheless, at the beginning of 2017, according to No. 382-F3, a private entrepreneur in mandatory pays a duty in relation to certain real estate objects that were listed in Law No. 382-F3). Also, the simplified system has completely replaced VAT, which must be paid on the import or export of products at customs posts, as well as in the presence of such agreements as: simple partnership, trust management.
- PSN- applies to those individual entrepreneurs whose number of working personnel does not exceed 15 hired people for the current reporting period. And the annual income of such an enterprise is no more than 60 million rubles. You can also purchase a patent for a period of two to twelve months, and not pay a fee for your main activity. An acquired patent exempts from personal income tax duties on earnings upon full performance of exactly those types of activities that are specified and applicable to the patent. Exempt from paying duties on own property a private entrepreneur as an individual, as well as from VAT (only partially) - only except for such activities as the import and export of goods.
- Unified agricultural tax- such a taxation system is available only to those private entrepreneurs whose activities relate to the production of agricultural products. The conditions of the unified agricultural tax practically coincide with the simplified one, because it also completely eliminates such fees as: personal income tax and VAT.
- UTII- applicable only to several types of business activities (specified in paragraph 2 of Article 346.26 of the Russian Federation). In the same way, it is completely identical to the simplified tax system. Only in this case, the hired, working personnel at the time of the reporting period should not exceed the number of 100 people. It is also unacceptable in the system of such taxation to work under a partnership agreement or under a fiduciary agreement.
It is also necessary to take into account the fact that if at the time of registration of an individual entrepreneurship an application for possible application a certain special mode, then such an IP is automatically, without any clarification, transferred and installed on the general system. When choosing a tax system for yourself, you also need to understand that it will depend primarily on the type of activity of the future enterprise, as well as on the location and amount of income from the enterprise.
At the beginning of 2017, the tax for opening an individual entrepreneur was approximately 800 rubles.
You can also get a tax payment receipt on the website of the Federal Tax Service of the Russian Federation. On this site, a business check will be automatically generated, which, after printing, is simply paid at Sberbank of Russia.
In addition, not long ago, future entrepreneurs had the opportunity to pay taxes via the World Wide Web (Internet). When paying online, you must indicate your TIN code on the receipt (in the Last name and initials line, as well as place of registration.
To obtain an individual entrepreneur in the Russian Federation, it is necessary to fill out application P21001; it is necessary in order to fully complete the documentation necessary to obtain an individual entrepreneur. To fill out this form, you must use one of the options below:
- the application is filled out by hand (a mandatory condition) - this is filled out with printed characters, a pen with black ink;
- filling out the program installed on the Federal Tax Service website - this program makes it possible to completely and remotely collect the necessary package of documents for registration of an individual entrepreneur. That's just on this moment The program works very poorly. Because of this, gross errors may be found in filling out the application, which can become the reason for refusal (applicants have already encountered this more than once);
- Also, to fill out an application for an individual entrepreneur, you can use some online services that will very quickly help you collect all the documents and fill out the application. U this method filling, there is one big drawback: such services are paid. But a significant advantage is that such services always provide a guarantee that they are filled out correctly and that they are completed very quickly.
The application for individual entrepreneurship must include the following information:
- Full Name;
- Date and place of birth;
- Gender of the intended recipient;
- TIN code;
- Citizenship;
- Place and index of registration in Russia;
- Passport details;
- Who issued the passport and when;
- OKVED code;
- Personal mobile number.
You also need to check with the tax office to see if the documentation needs to be bound when submitting. Please note that filing requirements may change periodically. Therefore, you need to monitor all changes.
List of documents required to open an individual entrepreneur
The most worrying question for everyone is what is the complete list of documentation when applying for an individual entrepreneur? So, we present a list of required documents to obtain an individual entrepreneur:
- Tax payment receipt;
- Photocopy of passport;
- Completed application P21001.
This list of documentation is valid only for people of legal capacity and those over 18 years of age. As already stated above, if documents are submitted by a person under the age of majority, written permission from parents or guardians, previously certified by a notary, or a document confirming official employment, photocopy of the marriage certificate.
In the case when a citizen of another country decides to open an individual entrepreneurship, the list of documents for submission triples.
To obtain an individual entrepreneur, a foreigner must provide:
- Statement P21001;
- A document that contains information about the date of birth and place of birth of the subject;
- Identity card (passport);
- A document that confirms that the subject has the right to legally, stay on the territory of Russia for a long period;
- A document that contains information about the actual place of residence of the subject;
- Tax payment receipt.
If at least one of the above documents is not presented by a foreign citizen, then the tax office will not accept the individual entrepreneur request for processing, and a refusal will simply follow.
Step-by-step instructions for opening an individual business will be presented in the video:
We submit documents for individual entrepreneurs
Before submitting documents for an individual entrepreneur, you need to carefully and carefully determine the tax authority you need; it is there that you will be registered as a private entrepreneur. Often the tax inspection body is elected by registration. If a person does not live in the declared area, then documents can be submitted depending on the actual place of residence.
The package of documents required for filing as an individual entrepreneur can be submitted in two ways.
- in person at the tax office,
- via remote access.
If you are in regional center, then you can contact the MFC, there are fewer queues and registration is twice as fast. If you decide to submit documents remotely, then you can use the following methods: send documents by registered mail or submit documents to an individual entrepreneur by e-mail, which are listed on the Federal Tax Service website.
In 2017, compared to previous years, the waiting period for a response was reduced to 3 working days, as opposed to 5 previously. If there are no errors in your documents, then within a few days you will receive a notification that the individual entrepreneur certificate is ready. In addition, the private entrepreneur will also be issued an extract from the Unified State Register of Individual Entrepreneurs.
Supposed reasons for refusal
There are 6 common reasons for which a future individual entrepreneur is denied registration:
- Errors in the application, lack of documents for individual entrepreneur registration;
- Prohibited type of activity;
- The documents were not submitted at the place of registration or residence;
- The court prohibits doing business;
- If a previously registered individual entrepreneur was forcibly closed;
- Re-registration of individual entrepreneurs.
If you are denied registration, but your case is not included in the list above, you have every right appeal the illegality of the tax inspectorate's decision.
An individual entrepreneur who will purposefully conduct his business alone, without employees, does not need to register with the Pension Fund of Russia and the Social Insurance Fund. But if he plans to have a staff of workers, then he simply needs to register himself as a taxpayer with the Social Insurance Fund. If long-term cooperation is not planned, then it is necessary to register a clause on insuring employees against all types of injuries.
In addition, if an individual entrepreneur cooperates with organizations, then you must register yourself with the pension fund as a compulsory medical insurance taxpayer.
You need to know that starting from 2017, the previously fixed payment for private entrepreneurs will double. And such a payment will have to be paid forcibly, even in the event of inaction by the individual entrepreneur.
Minimum wage from mid-2016 amounted to approximately 7,000 rubles. Tariffs and fees, as well as calculations for them, are presented in the table below
It is important to know that it is absolutely not necessary for a private entrepreneur to have a personal seal. That is, the presence of a seal is determined by the individual entrepreneur himself. Only the image of the company and its competitiveness depend on the press. If there is a seal, the following information must be placed on it:
- Last name, first name, patronymic, region, name of organization and TIN.
- Current accounts are needed only for those individual entrepreneurs who work via the Internet. Or for possible non-cash payments.
If a private entrepreneur has a patent, a cash register is not needed. But even in this case, it is necessary to be able to issue a receipt to the client. For all other taxation systems, the presence of a cash register is a prerequisite for operation.
At the time of registration, a private entrepreneur will have to:
- Pay tax – 800 rubles;
- Make a stamp (optional) – from 500 rubles;
- Payment for notary services – up to 5000 rubles.
We can conclude that when registering an individual entrepreneur in 2017, a private entrepreneur will have to pay up to 10,000 rubles. The entrepreneur will also have to pay for bank services.
When registering with the help of the state. services, the application processing time will be about 25 minutes, and a decision on your case will be made within 5 days.
Pros and cons of private entrepreneurship:
The biggest disadvantage in private entrepreneurship is that the individual entrepreneur guarantees his obligations with all his acquired property. Also listed above are a number of prohibited activities. It is necessary to take into account that insurance premiums do not depend on whether the individual entrepreneur has income or not.
Advantages of private entrepreneurship:
- simple registration;
- there is no requirement to submit reports;
- low level possible fines;
- it is not necessary to have a legal address;
- making a decision without recording;
- profit is the full property of the individual entrepreneur;
- there is no need to conduct cash transactions;
- there is no need to form capital.
- all issues related to registration of individual entrepreneurship;
- requirements and possible reasons refusal;
- a list was presented necessary documents to open an individual business;
- all possible taxation systems are listed, as well as types of prohibited activities;
- Video materials on this issue were presented, as well as tables on the necessary calculations;
- learned approximate cost registration of individual entrepreneurs in 2017;
- figured out whether stamps are needed or cash registers in private entrepreneurship;
- We talked about the advantages and disadvantages of this type of entrepreneurship.
Based on the results, we can conclude that registering an individual entrepreneurship is very easy for both a citizen of the Russian Federation and to a foreign citizen, who will provide all the documents necessary for registration of an individual entrepreneur, in which no errors will be made. But you should still monitor changes in this procedure annually so that the registration does not take a long time.
IP is a form of management economic activity for individuals. As a rule, individual entrepreneurs mean small, local farms, but you should not underestimate them - sometimes the same individual entrepreneur is hidden behind a successful, well-known business brand.
In Russia, at the legislative level, they constantly talk about the need to support small businesses, about creating an economic climate, healthy conditions for competition, attracting investment from abroad, grants, subsidies, regional programs development, benefits, and even announced a year of support for small businesses.
However, in practice, it is still difficult for novice entrepreneurs to break into the market, comply with all legal requirements, and maintain proper records and reporting. Even at the registration stage, many people who do not understand accounting issues are barely able to carry out the necessary actions on their own.
Requirements for papers 2018
The lack of a law on tax consulting, the complexity of paperwork requirements and the low level of economic and legal literacy make simple things a problem for most individual entrepreneurs and force them to constantly turn to audit firms (who charge unreasonably high prices for their services) to prepare reports and statements.
The official name of the new classifier, in other words, is “OKVED 2”. The old collection of OKVED 1 has been cancelled, the codes for it are no longer valid.
First you need to choose your main activity. For example, retail trade - for the operation of a grocery store. The main code is 47, additional codes are 47.11, 47.24 and further according to the products sold.
Registration procedure
To register an individual entrepreneur, you need to collect a package of documents in one day and submit them to the accounting and registration department of the Federal Tax Service at your place of registration.
What documents are needed:
- passport;
- a bound copy of all pages of the passport with a sticker indicating the number of pages and the signature of the person;
- a copy of the registration certificate (TIN);
- copy or original receipt of payment of state duty;
- application for registration by - filled out according to the instructions (strictly in block letters, black pen, etc.);
- application for the application of a simplified taxation system - if it is planned to use this special regime.
Foreigners also take:
- foreign passport;
- its bound copy;
- a copy of the birth document;
- a copy and original document about the address of residence in the Russian Federation;
- a copy of the residence permit or temporary residence;
- a certificate confirming no criminal record - in some types of activities.
As for the application under the simplified tax system, it can be submitted separately, but it is better to submit all documents on the same day - from the point of view of time costs and reducing the risk of being common system taxation to zero.
In some Federal Tax Service documents for the use of others special regimes accepted only after registration of an individual entrepreneur. In this case, when going for registration documents on the appointed day, you need to take with you an application for the use of PSN or UTII.
Statement
Registration application forms are provided for registration of each business entity. For individual entrepreneurs, this is a 5-page form P21001, valid since 2013.
Often the Federal Tax Service refuses to register an individual entrepreneur if this application is filled out incorrectly, so special attention should be paid to the instructions.
Primary requirements:
- one character is written in each cell;
- all letters are printed, capitalized;
- font color - black;
- filling is done from the first cell of the column;
- separate cells are used for punctuation marks;
- the rules for spaces and hyphens are strictly regulated;
- It is necessary to fill in the TIN column;
- OKVED codes are indicated strictly in 4 digits - no less;
- foreigners submit 5 sheets of application, citizens of the Russian Federation - 4, because they do not fill out sheet No. 3.
There are many services for filling out an application on the Internet - computer filling out the form is acceptable, so this method is more convenient and easier than manually.
Receipt
IN Tax Code a state fee is provided for the provision of various legal services by the state, incl. for registration of individual entrepreneurs. The duty amount is for recent years 800 rubles.
You can always ask for payment details in the operating room of the Federal Tax Service or find them on the Internet on the Federal Tax Service website nalog.ru. Payment is made at any bank branch, Sberbank. Online payment is also allowed - through electronic money or servicing bank portals, terminals.
Application for transition to simplified tax system
When choosing the simplified tax system mode, you must select the object method - the size of the bet depends on this. According to the law, notification of the application of the simplified taxation system must be submitted within 30 days after registration. This document is usually submitted at the same time as your registration packet.
The application form has form 26.2-1.
Power of attorney for representative, passport and TIN
If it is not possible to submit documents in person, they can be transferred through a representative; a notarized power of attorney and a document confirming his identity are required.
The application also indicates on the cover page that the form must be submitted through a representative. There are ways to provide documentation such as sending by mail or through electronic communication channels (online application).
In order for the inspection operator to work, it is necessary to provide a passport. Other identification documents are not applicable for accounting and registration purposes. A copy of all pages of the passport, including blank ones, stapled, numbered and stitched, with a sticker on the stitching and the number of pages, as well as the signature of the person, must be attached to the list.
The TIN certificate is submitted as a copy in one copy.
PSN
If you intend to use a patent taxation system, you must take into account that:
- each region has its own local law on the use of PSN, which requires study;
- the Tax Code of the Russian Federation specifies a limited list of activities used in this system;
- the maximum annual income from the activity must be less product 1,000,000 rubles and a special coefficient;
- it is unacceptable to use PSN when carrying out activities with a simple partnership or trust management agreement;
- the patent is valid for no more than 12 months and only until the end of the year (if the patent was received in December 2018, a new patent must be obtained from January 1, 2019);
- The application for PSN is submitted simultaneously with the documents for registration of individual entrepreneurs or separately, but 10 days before the start of the activity.
For 2018, application form No. 26.5-1 is used.
UTII
The simplest tax regime for individual entrepreneurs is still in effect, despite plans for its abolition for several years.
Taxpayer accounting for imputed income is carried out:
- at the place of activity (if a person is registered in one district and opens a store in another, records of activities will be kept in the second district);
- the transition is carried out from the beginning of the year - an application must be submitted before January 5 of the year, otherwise it will be made next year, but when registering an individual entrepreneur and adding a new type of activity, the transition is possible during the year at any time, filing an application - 5 days from the date of opening entrepreneurship in fact;
- application form - UTII-2.
Result
After submitting a complete list of documents, the operator of the tax office of the accounting department registers the reception in the AIS-Tax system and issues the future individual entrepreneur a receipt and a statement about the selected special regime.
In three working days, the individual will receive a response - registration of the business or refusal.
If the answer is yes, the individual entrepreneur receives:
- - on registration of individual entrepreneurs;
- certificate of registration - TIN;
- the first extract from the Unified State Register of Individual Entrepreneurs - unified register entrepreneurs, which is maintained by Rosreestr of the Russian Federation.
In a few days, you should receive a notification by mail about registration as an individual entrepreneur in the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If such a notification has not been received, you must go to the regional office of the Pension Fund yourself with a copy of the OGRNIP, INN and SNILS certificate.
Documentation for opening an account and making a stamp
At his own discretion, an individual entrepreneur can open and make a seal for his needs. There is no obligation to take these actions, but if the entrepreneur has performed such actions, there is also no need to notify the Federal Tax Service inspectorate.
Notification of account opening was required until 2014. And with the introduction of Law No. 52-FZ, such an obligation disappeared, as it passed to the banks themselves.
The stamp is made by the person at his own discretion and is not registered with the tax office. The need for printing arises when concluding contracts and non-cash transactions.
Liquidation of individual entrepreneurs
To deregister an individual entrepreneur and liquidate, only two documents are submitted: an application and a receipt for payment of the state fee (160 rubles).
Depending on the chosen taxation regime, tax returns are submitted to the reporting department, but this can also be done after liquidation.
Registration of an individual entrepreneur is a simple and quick process, which is simplified and accelerated every year. Contacting audit firms incurs large and unreasonable costs, since submitting documents yourself does not require serious effort. The only difficulty may be filling out form P21001.
If you are on this portal for the first time, but are interested in issues of registering LLCs and individual entrepreneurs, then you can get answers to any questions about opening an LLC or individual entrepreneur using service free consultation for business registration:
STEP 0. General information about the individual entrepreneur
An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is an individual registered in established by law order, having the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.
An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. IN Russian practice 75% of created limited liability companies are LLCs created by a single individual.
When choosing between opening an individual entrepreneur and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because For individual entrepreneurs, the procedures for registration, termination of activities and submission of reports are simpler, and taxation in many cases is more profitable.
However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.
In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits Money and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.
STEP 1. Select the method of individual entrepreneur registration
To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.
You can go through the individual entrepreneur registration procedure in any of the following ways:
Register an individual entrepreneur yourself in 2019
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.
Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).
In this table we compared the pros and cons of both options for registering individual entrepreneurs:
| Actions | Price | pros | Minuses |
|---|---|---|---|
| Registration of individual entrepreneurs yourself | 800 rub. | Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as no time if registration is carried out using the Federal Tax Service "Online registration of individual entrepreneurs" or our service. | Not detected if you follow basic registration rules. |
| Registration of individual entrepreneurs through registrars | Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration of individual entrepreneurs | You can become an individual entrepreneur without leaving your couch. Saving time on making a seal and opening an account. | You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data to someone unknown. The need for additional costs. |
When preparing on your own, you will need to incur the following costs:
* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.
STEP 2. Name of the individual entrepreneur
According to the law, only a legal entity can have a beautiful and impersonal name in business activities. An individual entrepreneur is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.
However, an individual entrepreneur can register a trademark or service mark, or use a commercial designation that does not need to be registered.
Most simple option is, of course, the use of a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the last two marks must be registered separately).
STEP 3. Place of registration of individual entrepreneur
You can enter 57 OKVED codes into sheet A of application R21001, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.
If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.
STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001
Please note: from April 29, 2018, in the application for registration, the applicant must indicate his email address. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.
To fill out the application using the appropriate software or service we recommend:
-
This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority. -
Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.
Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.
Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.
Examples of filling out pages:
- Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
- Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
- Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
- Form 21001. Page. 4. Page with the applicant's signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.
When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in 18 point Courier New font. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.
STEP 6. Pay the state fee for individual entrepreneur registration
You can pay the state fee for registering an individual entrepreneur as follows:
- electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
- or fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the Federal Tax Service website or directly from your registration authority;
- or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
- or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.
Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.
A sample receipt for payment of state duty is available in the section.
Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.
STEP 7. Choose a tax system
The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.
The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.
Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions
After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.
To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:
More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .
STEP 8. Find the IP registration authority
State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. IN major cities There are special registering offices of the Federal Tax Service, in Moscow, for example, this is.
To determine your registration authority at the place of your registration or stay, we recommend that you use the Federal Tax Service service "Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address."
STEP 9. Let’s take a break and count the documents received
Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:
- application for registration in form P21001 - 1 copy;
- receipt of payment of state duty - 1 copy;
- a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
- notification of transition to the simplified tax system - 3 copies.
In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).
STEP 12. Check the documents and submit them for registration
Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).
Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:
When submitting documents to the registration authority, do not forget:
- sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
- Get a receipt from a Federal Tax Service employee with a list of documents you submitted.
STEP 13. Receive registration documents
Does not exceed 3 working days. In case of successful registration, the Federal Tax Service sends to the applicant's e-mail a record sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier.
Attention! After receiving the documents, carefully check all your data indicated in the extract from the Unified State Register of Individual Entrepreneurs. If you discover an error, you must contact the employee who issued you the documents to draw up a protocol of disagreements. Errors made through the fault of the registration authority will be corrected promptly and free of charge. Later identification of errors may lead to their correction through the procedure for amending information about the individual entrepreneur.
STEP 14. After registration
If the registration was successful, and we have no doubt about it, then please accept our congratulations! All that remains to be done now is:
- register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund if you have employees;
- get ;
- make a seal;
- open in a bank;
The calculator will select the most advantageous bank offer for settlement and cash services for your business. Enter the volume of transactions you plan to make per month, and the calculator will show the tariffs of banks with suitable conditions.
The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.
The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.
The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.
The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.
How to open an individual entrepreneur step by step instructions 2019
Step 1. Prepare application P21001 to open an individual entrepreneur
Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is correct filling applications for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.
One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.
Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.
You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.
Please approach the issue of filling out this application with full responsibility, because new form P21001 is machine-readable, which means that any deviation from the standard may result in a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.
Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.
The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.
Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.
4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.
Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.
If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.
Step 2. Select an individual entrepreneur tax system
You need to decide on the taxation system before submitting an application to open an individual entrepreneur, since the regime will be applied from the date of registration of the individual entrepreneur. Notification of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):
Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.
Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions of power for different types activities, it may be reduced (the rate should be checked in the regional law).
You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.
Step 3. Pay the state fee for opening an individual entrepreneur
The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.
Step 4. Check the package of documents for opening an individual entrepreneur and take it to the tax office
You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.
You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.
You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”
Step 5. Take documents confirming the opening of an individual entrepreneur from the regulatory authorities
After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.
To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);
Upon successful registration of an individual entrepreneur, you will be given the following documents:
Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);
Certificate of registration - document on assignment of TIN ( an identification number taxpayer). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;
Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).
The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service about application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.
Step 6. Wait for a response from the Pension Fund regarding the registration of individual entrepreneurs
After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.
You will need to take with you:
A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);
A copy and original of the USRIP entry sheet.
An individual entrepreneur without employees is not registered with the Social Insurance Fund.
Step 7. Obtain IP statistics codes
A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.
Step 8. Make an IP stamp
The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.
Step 11. Decide whether you will have employees
If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.
Step 12. Send a notification about the activities of the individual entrepreneur
The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.
The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the population (individuals). Full list specific types of activities that need to be notified are contained in Appendix No. 1 to the Rules approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.
Step 13. Choose where to keep documents and how to submit individual entrepreneur reports
You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.
The options may be the following:
Hire an accountant;
Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;
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