Starting a business from scratch is not as difficult as it seems. After all, there is a very clear and well-thought-out scheme, supplemented by instructions from professionals. And if you follow it, slightly adjusting to fit your realities, you can achieve success.
Statistics show that 99% of those who want to start their own business never start it. And there are quite a few reasons for this - starting from banal laziness, ending with the inability to navigate the situation.
How to start a business from scratch
The first question that needs to be solved when planning to open your own business is where to get the money for it. Experts offer a whole list of where you can get finance to develop your own business. It includes:
- own funds (this option is possible if you have start-up capital: savings, sold real estate, etc.);
- a bank loan or leasing (borrowed funds today are provided at reduced rates);
- attracting investors or partners (it is not uncommon for a company of friends or relatives to open one business);
- loan from friends or relatives;
- receiving grants and subsidies from the state (valid in most cases for social types of business).
It is difficult to do without money at all, but the advantage of a small business is that it does not require such investments, as it could be with a factory or other large enterprise.
To save money, at first you can do without a chic office, a leather chair and a secretary. Moreover, you can also perform some of the functions yourself. At the same time, when collecting money, remember that the main idea should not be where to get money for opening, but how you can implement your business more efficiently.
Next, you need to decide on your knowledge and experience in the field of the opened business. That is, you must be well versed in the topic of your business, otherwise you will have to hire a lot of additional employees, which at first will entail costs. There is also a problem of a psychological nature - it is difficult for someone who has worked for someone for a long time to adjust to the fact that now he himself has become the owner of the business. In this case, it is easier to adapt to those who already had at least a little entrepreneurial experience.
Such personal qualities as self-confidence, perseverance, work will help you open your own business and develop it.
Business types
To open your own business, you need to decide on the options. Today you can choose:
- start a business from scratch, developing your business idea;
- buy a ready-made business;
- buy a franchise;
- network marketing.
Business from scratch involves the existence of its own business project. It can be compiled independently by analyzing the facts, using statistics, etc. Alternatively, you can involve experts in the preparation of a business plan. A business plan must have a highlight that will distinguish your project from other similar ones and make it unique. You also need to explain what the value of your proposal is, how it will be better than others.
Today, ready-made businesses are often sold. Buying one is not so difficult, the main thing is that there is enough money. It remains only to actively engage in the development of the project, which will already have all the necessary base.
Direct marketing can also be quite lucrative. If you have certain character traits, the case may burn out.
To start your own business, you will need a lot of strength and patience. The main thing is not to give up in difficult moments, which are sure to be. And everything will work out.
If you decide to open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.
Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.
On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.
We will discuss the total cost estimate at the end of the article.
In fact, you have several options for your actions:
- IP registration via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
- Personally submit an application to the tax office.
- Use the services of an online service or entrust this matter to lawyers.
- Another option is to register an individual entrepreneur through the MFC in your area.
We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.
Let's note a couple more nuances or, as they say, Lifehack:
- When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
- If you do not have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.
So, we will describe how to open your own business and run it as an individual entrepreneur.
Open an IP on your own - step by step instructions 2017
Step 1. Choosing a tax system
Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.
The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to get more profit from your business.
At the moment, there are only 5 types of tax systems used in Russia:
- - a general system that is suitable for all types of activities, in fact the most difficult to maintain and burdened with the largest number of taxes.
- - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However, this type of taxation has limitations.
- - a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
- - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
- - agricultural tax, which is applied by farms.
If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only from next year.
STEP 2. Selection of OKVED codes
Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.
First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.
STEP 3. Filling out an application for opening an IP
The next step you will need to fill out an application in the form P21001, detailed instructions, disassembled by example, and the form can be downloaded from our website.
It is worth noting an important detail when applying:
- If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
- If it is provided by a representative, then your signature will need to be certified by a notary.
STEP 4. Payment of the state fee
The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.
Payment can be made in two ways, depending on which one you prefer:
- Pay a receipt at Sberbank or any other credit institution that makes this payment.
- Pay on the FTS website.
STEP 5. Transition to a simplified taxation system
Once again, we note that when registering, an entrepreneur will automatically apply the general system (OSNO).
The transition to simplified taxation (STS) is carried out according to the relevant application:
- It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
- The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
- The transition to the ESHN is carried out by. You can only do this once a year.
- must be provided 10 working days before the application of this system.
Step 6. Registration with the tax office
Next, you need to provide the collected package of documents to the tax office.
Documents for opening an IP:
- Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
- Copy of all pages of the passport.
- Receipt of paid state duty (800 rubles).
- When switching to a simplified application, a corresponding application is attached.
- A copy of the TIN, if this number is not available, then it will be automatically assigned.
In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require it, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.
After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.
STEP 7. Receipt of documents
At the appointed time, upon successful opening of a business, you will receive the following documents:
- - proof that you are an individual entrepreneur.
- Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
- Notification that you as an individual persons are registered with the tax authorities.
- Statistics codes from Rosstat, further required in the work.
- Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).
STEP 8. Registration of IP in funds
If you are going to carry out activities on your own, without involving employees, then you can skip this paragraph, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss the deadlines established by law, you may be fined.
Actions after registration
Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.
Using a cash register (abbreviated as KKM or KKT):
- When providing services to the public (individuals), regardless of the taxation system, you can use strict reporting forms (SRF) instead of cash registers. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
- When working on a patent or UTII, the use of cash registers is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
- Notaries and lawyers are allowed to work without the use of cash registers.
- Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.
Seal
Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .
Checking account
IP accounting management
Finally, you will need to decide on the . After all, you can manage personally, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.
Table of expenses for registration of IP
| Name | Sum | Note |
| State duty | 800 rub. | Necessarily |
| Registration of current account | 0-2000 rub. | Not required, but in most cases registration is free. |
| Making a seal | 650-1200 rub. | Not necessary. The price depends mainly on the printing equipment |
| Services of lawyers for opening an entrepreneur | 1000-5000 rub. | If you decide to resort to the help of lawyers, and not to do everything yourself |
| Notarial services | 1000 rub. | Certification of an application for registration of an entrepreneur, if submitted through a representative |
| Total | From 800 to 8200 rubles. | Depending on your actions |
Possible reasons for denial of registration
There are cases when tax authorities may refuse to register as an individual entrepreneur:
- The presence of typos in the documents and the provision of incorrect data.
- Not all of the required documents were provided.
- The documents were submitted to the wrong tax authority.
- A ban on doing business was imposed on an individual and its term has not yet expired.
- Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since then.
For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The seniority in this case will go from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.
The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.
We present you a step-by-step instruction for opening an IP from scratch.
A package of documents for opening an IP
By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and select several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.
The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.
The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail or through a proxy), then the signature can not be certified by a notary, although in order to avoid filling out errors (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist . It will cost several hundred rubles: a quite reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.
The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:
- IP registration application;
- Copies of all pages of the passport (including empty ones);
- Copy of TIN (if any);
- Receipt for payment of contribution to the treasury, that is, state duty.
If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the corresponding application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.
IP registration application
Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.
So, the reasons for the refusal to register an IP:
- The wrong body of the IFTS was selected;
- Documents are incorrectly drawn up;
- Not the entire package of documents has been submitted;
- One year has not passed since the day you were declared bankrupt (for the previous type of economic activity);
- The ban imposed on your business activities by the court is in force.
In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.
In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. It is better, of course, to pick up such securities yourself.
Registration of an individual entrepreneur in the tax
Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified”), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.
If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.
When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.
Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund
After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:
- OGRN;
- USRIP;
- SNILS;
- Passport.
If you hire employees (become an official employer), then an employment contract, a work book and SNILS (payer certificate) are additionally provided to the PF, and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.
Do you need a business account?
Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one contract, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.
How much does it cost to open a sole proprietorship?
If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2,000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.
If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.
It is done
After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the chosen system, the duration of the reporting period may be different: once a month, once a quarter or once a year.
Video about step-by-step registration as an individual entrepreneur:
Did the article help? Subscribe to our communities.
Greetings, dear readers! Today we will talk about how to open an IP on your own in 2020 quickly and easily. In the article, I will give step-by-step instructions for beginners, following which you can easily register as an entrepreneur in state bodies.
Especially many questions about this case arise among those who plan to register IP for the first time. But in fact, opening an IP on your own is quite simple - the main thing is to know what to do.
I myself encountered some difficulties during the first registration, because I did not fully know all the nuances. I will tell you about all the intricacies of this procedure in this publication.
There is an even easier way to register an individual entrepreneur, calculate taxes and submit all reports using online accounting. I recommend it to everyone, I use it myself - I am very satisfied!
1. How much does it cost to open an IP?
To register as an individual entrepreneur, you will at least have to pay a state duty in the amount of 800 rub. This is a one-time amount that is paid to the state budget. The state duty is also paid upon liquidation of the IP.If you need a current account for doing business, then on average it will cost from 500 to 2200 rubles. At the same time, it should be borne in mind that banks will also charge you a monthly fee for servicing a current account.
Behind printing production(optional) You will need to pay from 300 to 800 rubles. Simple printing costs 2 times cheaper than automatic printing. When I ordered a print, it cost me 500 rubles.
However, these are all items of expenditure that you may encounter when opening an IP on your own.
In total, if you need both a current account and a seal, then you will need to pay approximately 2000 - 2500 rubles.
Advice:
I recommend officially registering an individual entrepreneur only in cases where you already have stable cash flows from the business or it is required to do business with partners. In other cases, if it is possible not to register an IP, I advise you not to rush.
2. What do you need to open an IP on your own?
In order to register as an individual entrepreneur, 4 documents are required:
- Statement for IP registration - form P21001;
- CertificateTIN. In the absence of a TIN, you need to contact the Federal Tax Service (in 7-14 days you will be able to get it);
- RF passport;
- Receipt, indicating the payment of a state fee of 800 rubles.
On the website of Internet accounting you can free of charge within 15 minutes. receive ready-made documents for registration of IP. 
3. How to register an IP yourself: step by step instructions 2020 for beginners - 7 simple steps
Now we will analyze in detail the entire process of opening an IP from start to finish. In total, you need to go through 7 simple steps to become an entrepreneur. Even if you are just a beginner, you will easily understand what and how to do.
STEP 1. Selection of OKVED codes (types of activity)
Before you register an individual entrepreneur, you need to select the types of activities that you plan to engage in.For example, one of the popular activities is retail trade (code 47).
So each type of activity is assigned its own unique code. Key activities, in turn, are divided into subgroups, each of which is also assigned a special code. They will just need to be indicated in the application in the form P21001.
On July 11, 2016, new OKVED codes came into force. You can download the new list of OKVED 2016 codes with a detailed transcript.
In the application for registration (P21001), you can specify an unlimited number of activity codes, so feel free to indicate all those with which your entrepreneurial activity may be related.
It is worth noting that the main type of activity according to OKVED should be only one, all others are additional.
ATTENTION:
Keep in mind that activity codes must have at least 4 digits (for example, code 47.79 ).
STEP 2. The choice of taxation system for individual entrepreneurs in 2020
After you have decided on the types of activity, you need to choose the right taxation system.
This issue must be approached very carefully, since it will depend on how much and what taxes you will pay to the state budget.
There are the following 5 tax regimes:
1. BASIC - General taxation system
OSNO is the main tax regime in Russia. Compared to other taxation regimes, you will have to submit more reports and pay much more taxes:- Personal income tax - 13%;
- Value added tax — 18%, 10%, 0%;
- Income tax — 20%;
- Property tax - up to 2%.
It makes sense to be on OSNO in 3 cases:
- you need to work with partners and pay VAT;
- the annual turnover of the business exceeds 80 million rubles and / or more than 100 people work for you;
- There are income tax benefits.
2. Simplified tax system
Simplification is a very popular tax system for small businesses. Its advantage is that only a small tax is paid on income (revenue) or on profits. Accordingly, this mode has two types:
- The tax base - Profit(Income minus Expenses). In this case, you will need to pay 15% from profit.
- The tax base - Income. If you choose this type of taxation, you will have to pay only 6% , but from all the proceeds received.
Here you must decide which method of collecting taxes will be most beneficial for you. For example, I paid taxes on all income that came to my current account. It was more profitable for me, since I had practically no expenses, i.e. almost all income was my profit.
Advice:
If yours will have significant expenses in relation to profits, then it is better to choose the “Income minus expenses” tax base. If, on the contrary, the expenses are insignificant, then the best option would be to pay taxes on all proceeds..
3. Single tax on imputed income
UTII is mainly used in retail trade and the provision of various services. The advantage of this regime is the payment of a flat tax, regardless of how much income you receive from entrepreneurial activity.UTII replaces all taxes: personal income tax, VAT and property tax. The interest rate at the moment is 15% of imputed income.
UTII is calculated as follows:
UTII = (The tax base * tax rate) — Insurance premiums
As can be seen from the formula, insurance premiums are deducted from the amount of tax and reduce it by their amount. At the same time, please note that it is possible to reduce the single tax on all sum contributions paid for themselves and only by 50% contributions paid for hired employees.
4. Single agricultural tax
As the name of the tax already implies, it is intended to be paid by farmers who grow agricultural products.
The tax rate is only 6% . In addition, the tax is paid only on profits ( income minus expenses) received by the entrepreneur.
5. Patent taxation system
The patent system is the most unpopular tax regime in Russia (only 3% of entrepreneurs use it).
The patent system of taxation involves the purchase of a patent, which replaces all taxes. The patent is issued for a period from 1 month to 1 year. As in the case of UTII, the income (expenses) received does not affect the cost of the patent, i.e. its value is fixed.
The types of activities that fall under the patent system of taxation are few: usually small services and retail trade.
The tax rate at which the cost of a patent is calculated = 6% (in exceptional cases 0%).
It is worth noting that insurance premiums are paid only to the Pension Fund of Russia at a reduced rate - 20% (no need to pay in FFOMS).
Important:
By registering as an individual entrepreneur, you are immediately enrolled in the general taxation system. If you plan to conduct your business on the simplified tax system (UTII), then you need to additionally fill out an application for the transition to the simplified tax system (UTII) when submitting documents for opening an IP!
Actual forms transition to the appropriate taxation system can be downloaded at.
STEP 3. Filling out an application for registration as an individual entrepreneur - form Р21001
Now that you have decided on the types of activities and the taxation system, we proceed to filling out an application for opening an individual entrepreneur.
You can download the 2020 application in the form P21001.
STEP 4.
The next step is to pay the state fee. in the amount of 800 rubles. To do this, you first need to get a receipt for payment.
It is easy and simple to do this on the official website of the tax service:
We go to the above link and select "State duty for registration of IP", as shown in the figure: 
You can pay for the received receipt both via the Internet and in Sberbank (and in any other bank).
STEP 5. We make copies of the TIN and Passport + Filling out an application for the transition to the simplified tax system, UTII or ESHN (who needs it)
Having paid the state duty, it remains to take a few more small steps to obtain a certificate of registration as an individual entrepreneur.
Before you go to the tax office, you need to make copies of your passport and TIN. And also if you plan to switch to the simplified tax system, UTII or UAT, fill out the appropriate application for the transition to the selected taxation system.
The new application forms can be downloaded from the following links:
- Form of transition to the simplified tax system —
- Form of transition to UTII —
- Form of transition to ESHN —
Examples of correct filling of applications are presented below:
STEP 6. Registration in the tax office in 2020
Thus, in order to register with the tax office, you must have the following documents:
- Application form P21001;
- Original and copy of TIN;
- Passport and its copy;
- Receipt of payment of state duty;
- Notification for the transition to UTII, USN or ESHN (if you do not want to be on the OSNO).
When all the above documents are collected, we go to the tax authority and submit documents for registration of IP. In exchange, you will be given a receipt confirming the receipt of tax documents.
Through five daysyou will need to visit the tax office to pick up documents for registering an individual entrepreneur. You will be issued an EGRIP and a certificate of registration of an individual entrepreneur.
Congratulations! From that moment on, you officially became an entrepreneur 🙂
STEP 7. Registration with the PFR and FFOMS + Opening a current account, obtaining a seal and a cash register
FUNDS:
After successful registration with the tax office, if you plan to hire workers, you should definitely register with the Pension Fund of the Russian Federation and the FFOMS.
If you will work without employees then register with the FIU and FFOMS no need- the tax office will automatically notify all funds.
CHECKING ACCOUNT:
Opening a current account according to the law NOT NECESSARY! Open a current account if you need to conduct business with business partners (legal entities) and receive/send cashless payments.
To open a bank account, do not forget to take documents proving the opening of an individual entrepreneur.
You can register a current account in any bank - there is no big difference in choosing a bank. I recommend focusing on the monthly fee for maintaining a current account - the lower the better! When I opened a PC, I managed to find a bank with a monthly fee 500 rub.
If you have not yet chosen the bank in which you will open a current account, I recommend that you familiarize yourself with.
Note:
Since 2014 no need notify the tax, PFR and FFOMS about the opening (closing) of a current account, this will be done for you by the bank in which you opened (closed) a current account! Previously, for not notifying the indicated authorities, it was necessary to pay a fine of 5,000 rubles.
SEAL:
Without a seal, as in the case of a current account, you can conduct business. The only exception: if you are on UTII and you do not have cash registers, then the presence of a seal is MANDATORY!
In all other cases, your signature and records "Without printing"(or B / P) will be enough on any documents so that they have legal force.
CASH MACHINE:
Previously, according to Law No. 54-FZ, most individual entrepreneurs could not apply CCP. But the situation has changed somewhat July 1, 2018, now, in accordance with the adopted Federal Law No. 337, only a part of entrepreneurs on UTII and PSN will be able to do without a cash register.
For example, this group includes entrepreneurs who do not have employees and conduct activities that are prescribed in 6-9 subparagraphs 2 of paragraph 346.26 of the Tax Code of the Russian Federation. For more information on whether you fall under the mandatory use of cash registers, read in federal law No. 337.
❗️ However, even if you do not have to use a CCP, at the request of the buyer, you must provide him with a strict reporting form, receipt or sales receipt.
If you need a cash register, then it will need to be registered with the Federal Tax Service. On this occasion, you can get advice from the tax, a lawyer or an accountant.
In the process of doing business, do not forget to report to the Federal Tax Service, the Pension Fund of the Russian Federation and the FFOMS at the time. To do this, you can find a good accountant who, for a small fee, will prepare and submit the necessary reports to the appropriate authorities several times a year.
Without much difficulty, you can independently generate and submit reports via the Internet using a popular online service.
4. Advantages and disadvantages of the legal form of IP
Here we will consider what are the pros and cons of an individual entrepreneur, so that you know about all the intricacies of this organizational and legal form.
4.1 Benefits
1. Simple and easy to open/close the IP
The process of registration and liquidation of IP is quite simple. When I opened the IP for the second time, it took me only 2-3 hours to independently prepare all the documents and submit them to the tax service.
If you are going to register an IP for the first time, then you may need a little more time to open. However, in comparison with other organizational and legal forms of doing business, IP is undoubtedly the simplest.
2. Minimum reporting
By switching to the simplified tax system, UTII, UAT, you do not need to keep records of the general taxation system and submit financial statements. Instead, simpler reporting forms are provided, for example, the “Book of Income and Expenses”.
3. Low administrative fines
Most of the administrative fines are significantly less (up to 10 times) than the fines applied to legal entities (LLC, OJSC, CJSC). Even if you do not submit reports or pay taxes on time, penalties will be mild.
4. Profit = IP property
All the profit you receive from entrepreneurial activity automatically immediately becomes your property. Thus, you can do whatever you want with the money. For example, LLC and JSC cannot manage their profits in this way.
5. Opportunity to start a business from scratch
Compared to an LLC, you do not need to create an authorized capital in order to register with the tax office. In other words, you can run a business completely without investment. For starting a business, the organizational and legal form of an individual entrepreneur is, after all, best suited.
4.2 Disadvantages
1. You are liable for obligations with all your property
According to the law, individual entrepreneurs are liable with all their property for debts and obligations. This is one of the most important shortcomings in IP.
So, if you have debts and / or losses in the course of doing business, then you are obliged to fully cover them, even if you have to sell your car, real estate and other property.
Be very careful about this point. If there is a high risk of large losses from business activities, then it is better to register a limited liability company.
2. Restrictions on certain activities
Another disadvantage of IP is the restriction of the types of activities that are allowed to be carried out.
For example, an individual entrepreneur is forbidden to engage in the production, retail and wholesale of alcohol. In addition, it must be borne in mind that some activities are subject to licensing.
A complete list of prohibited activities for individual entrepreneurs can be downloaded below:
3. Payment of insurance premiums
Regardless of whether you are engaged in entrepreneurial activity or not, you must pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund on time.
For 2020, contributions to the PFR have grown and amount to 32 448 rubles(+1% of income exceeding 300 thousand rubles). In FFOMS: 8 426 rubles. Total, at least you have to pay for the year 40 874 ruble.
However, do not forget that the amount of taxes paid can be reduced by the amount of insurance premiums.
5. Maintaining and submitting reports through the online accounting department "My Business"
In modern times, it has become simple and easy to maintain and submit all reports via the Internet, without visiting the tax, pension fund and FFOMS. This opportunity is provided by a platform popular among entrepreneurs - online accounting.
With it, you can also prepare all the necessary documents without going there and.
The service is really useful and allows you to significantly reduce all the routine work associated with accounting and devote more time to business and family.
Opportunities of Internet accounting "My business":
- quick and easy registration of IP;
- simplicity: you do not need to be an accountant to keep records;
- instant calculation of taxes and contributions;
- a reminder of the deadlines for reporting and payment of taxes / contributions;
- formation of documentation (contracts, acts, waybills, etc.) in a few minutes;
- preparation and submission of reports;
- integration of current account with accounting.
I advise you to try online accounting for free and evaluate all its advantages for yourself.
6. Conclusion
As you can see for yourself, opening an IP is not particularly difficult. In a few hours, it is quite possible to prepare all the documents for registration and take them to the tax office.
By opening an IP on your own once, you will gain valuable experience that will undoubtedly come in handy in the future.
The first question that interests all future entrepreneurs is how much it costs to open an IP. 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 difficult and at the same time allows you to save up to 8,000 rubles on paying for lawyers and a notary. depending on the region.
The second question is what documents are required to open an IP. Everything is also extremely simple here, for registering an individual entrepreneur, only a passport and a TIN, if any, are enough. Registration of IP is carried out only at the place of registration of physical. persons (registration in the passport), and an individual entrepreneur can conduct his activities throughout Russia.
The third question is how long it will take to open an IP. The term for registering an individual entrepreneur is established by law and is equal to 3 working days. After receiving the documents evidencing the registration of an individual entrepreneur, you can immediately start working.
The final fourth question is what to do after registering an IP and what taxes the IP pays. The entire procedure for opening an IP on your own for free, as well as the sequence of actions after opening an IP, is presented in our complete step-by-step instructions for opening an IP in 2020.
How to open an IP step by step instructions 2020
Step 1. Prepare an application P21001 for opening an IP
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 the correct filling out of an application for state registration of an individual as an individual entrepreneur in the form P21001, an error in which may result in a refusal to register an individual entrepreneur. You enter the necessary data directly through the pages of the site and at the output you get documents ready for printing and filing for state registration of individual entrepreneurs.
One of these services is implemented by our partner - Online service for preparing documents for registration of IP 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 later submit them for state registration at a convenient time for you.
You can also fill out an application for opening an IP on your own. To do this, you need to download the form P21001 of an 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@.
Approach the issue of filling out this application with all responsibility, because the 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 re-submit the application, as well as re-pay the state duty of 800 rubles.
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 full.
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 are no questions and claims from regulatory authorities. Preliminarily familiarize yourself with the types of activities prohibited for individual entrepreneurs.
Attention! One code must contain at least 4 digits. 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 phone number. Fields Full name and the applicant's signature are filled in only by hand in black ink in the presence of a tax inspector when applying for state registration. It is not required to certify your signature with a notary when personally submitting documents for registration of IP.
Attention! We print out the finished application P21001 in one copy. Double-sided printing of the application is prohibited. Completed application sheets do not need to be stapled or stapled.
If you have any difficulties filling out the P21001 application form or you are afraid of making a mistake and getting a refusal, we recommend using the free online service for preparing documents for registering an individual entrepreneur provided by our partner.
Step 2. Choose an IP taxation system
It is necessary to decide on the taxation system before submitting an application for opening an IP, since the regime will be applied from the date of registration of the IP. A notice of the future taxation regime can be submitted immediately with an application for registration of an individual entrepreneur.The best option for beginner entrepreneurs is one of two types of simplified taxation system (STS):
Income (STS 6%)- 6% of the total amount of income is paid, 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 between income and documented expenses. The rate is 15%, but in the regions of power for different types of activities it can be reduced (the rate should be found in the regional law).
You can read about the patent taxation system (PSN) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application for switching 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 apply 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 duty for opening an IP
The state duty for opening an IP is 800 rubles. To generate a receipt for payment of the state duty, use the service of the Federal Tax Service "Payment of state duty". Tax details are entered automatically when forming the state duty in accordance with the address you entered. After generating the receipt, you will only have to 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 partner banks of the Federal Tax Service, thus eliminating a trip to the bank.
Step 4. Check the package of documents for opening an IP and take it to the tax
You must have an application for registration of an individual entrepreneur (one copy), a notification of the transition to the simplified tax system (two copies), the original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service Inspectorate, in the presence of a tax inspector, fill out the full name field with a pen with black ink. and put the applicant's signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt of receipt of 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 the place of your 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 are submitted".
Step 5. Take the documents evidencing the opening of an individual entrepreneur from the regulatory authorities
After 3 working days, the documents on registration of IP (subject to the correct execution of the documents submitted for registration) will be ready.
To receive them, you must have a passport with you and a receipt for receiving documents (issued by the inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);
Upon successful registration of IP, you will be issued the following documents:
Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (the main state registration number of an individual entrepreneur);
Certificate of registration - a document on the assignment of TIN (taxpayer identification number). It indicates the IFTS, to which you will need to report, your TIN and the date of registration;
Record sheet of the unified state register of individual entrepreneurs (USRIP record sheet).
The application of the USN will confirm the second copy of the notification (you submit two copies when registering an IP, one with a tax mark remains with you). If necessary, in addition to the IFTS, you can request an information letter on the 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 FIU on registering an individual entrepreneur
After registering an individual entrepreneur, information is automatically transferred to the FIU, where the entrepreneur is also registered. This is necessary to pay fixed contributions IP. You will receive registration documents by mail to your registration address. If within a month there is no response from the fund, you should contact the FIU (in person or by phone). You may need to come to the FIU to obtain documents.
You will need to take with you:
A copy and original of the IP Registration Certificate (the document where the OGRNIP number is indicated);
A copy and original of the USRIP record sheet.
An individual entrepreneur without employees is not registered with the FSS.
Step 7. Get IP statistics codes
A notification (letter) on the assignment of statistics codes is issued by Rosstat. This document is for informational purposes only and is not mandatory. But, in addition to other codes, it indicates an important code - OKPO, which is needed when compiling reports. In addition, some banks still require notification of codes when opening a checking account. Therefore, it is better to have this document on hand. You can receive and print a notification with statistics codes on your own on the website or by contacting your branch of Rosstat.
Step 8. Print IP
The use of seals is being phased out and sole proprietors 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, the customs of business turnover still keep the memory of seals. Counterparties will trust and trust your documents more if they are imprinted. Therefore, we recommend making an IP seal. There are no requirements for the print, usually stamp manufacturers have ready-made forms and print samples. In the future, you can apply your print as needed.
Step 11. Decide if you will have employees
If an individual entrepreneur will hire employees (under an employment or civil law contract), then it is necessary to additionally register separately as an employer with the Pension Fund and the Social Insurance Fund. It is not necessary to do this directly when registering an IP. When there is a need for workers, then before concluding the first contract with the physical. an individual entrepreneur should go through the registration procedure as an employer in the FIU and the FSS. Registration as an employer and the presence of employees will require you to submit additional reports to the FIU and the FSS.
Step 12. Submit a notice of IP activity
The commencement of some activities must be reported. The notification is submitted not upon the fact that the OKVED code is indicated 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, the provision of transport services and services to the population (individuals). A complete list of specific types of activities that need to be notified is 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 IP reports
Keep records of your activities from the first day. The book of accounting for income and expenses is maintained according to established rules, transactions, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) is to be made at the end of the current quarter.
Options may be as follows:
Hire an accountant;
Understand everything on your own, keep accounts in Excel, and submit reports personally to the Federal Tax Service or send them by mail;
Leave your comments and suggestions for improving this article in the comments. Article views
