15.04.2023

Documents required to open a Opening IP: step by step instructions


State registration of an individual as an individual entrepreneur is carried out with the tax authority at the place of his residence, that is, the place of permanent registration indicated in the passport. In Moscow, state registration of IP is carried out only by the Tax Inspectorate No. 46, located at the address: Moscow, Pokhodny proezd, household 3, building 2.

Registering an individual entrepreneur is easier than registering an LLC, but there are also many nuances due to which the tax inspector has the right to refuse to register an individual entrepreneur and refuse you for the slightest mistake made in drawing up an application for registration and compiling a package of necessary documents. The mistakes made can be made in any section of the application for registration of an IP, these can be errors in the address classifier, generally accepted abbreviations, non-existent OKVED codes, etc.

In the event of a refusal to register, the paid state fee for registration is not refundable, and IFTS 46 does not return the package of documents, therefore, in order to re-submit documents for registration, you will have to pay the state fee again, re-draw up an error-free application in form No. P21001 and prepare all required documents.

To register an individual entrepreneur in 46 tax, you need to prepare the following documents and information

  • Decide on the future taxation system. In Moscow, the following taxation systems can be applied - USN-6%, USN-15%, OSNO or PSN. When choosing the simplified tax system, it is necessary to prepare an application in 3 copies;
  • Decide on the types of economic activity of your future company and select the required OKVED codes in the classifier. Carefully read the instructions for filling out - the order of arranging the codes, the minimum number of digits in the code and the required number of OKVED codes;
  • Determine and indicate in the application the main OKVED code, to which more than 60% of the proceeds will go;
  • Accurately draw up an application for registration of an individual entrepreneur in the form No. Р21001;
  • Make a copy of the passport in expanded form and the page with registration;
  • Make a copy of the TIN;
  • Pay the state fee in the amount of 800 rubles for registering an individual entrepreneur and attach it to the submitted documents. In Moscow, the state duty can be paid at the IFTS 46 terminal.

It is not required to certify documents for registering an individual entrepreneur; after preparing the documents, you need to appear at the registration authority and submit documents to the inspector for registration. You must have the above documents and originals (passport and TIN) with you. Upon receipt of documents, the inspector will give you a receipt on receipt of documents and indicate in it the date of issue of the finished documents. The term for registering an individual entrepreneur in the tax office is 3 working days. On the appointed date, you must appear at the tax office and receive registration documents.

Registration of IP in funds

Registration of an individual entrepreneur in the FIU occurs automatically, the tax office independently registers with the pension fund, and a notification will be sent to you by mail within two weeks, so you do not have to go to the fund.

You just have to make a seal for your individual entrepreneur, open a bank account and you can start doing business. You can open a current account with our partner bank, in which case the term for opening an account will be reduced, and the procedure will be greatly simplified.

Assistance in registration of IP

To avoid the risk of refusal, loss of state duty and to save time, contact the registration companies for help. The cost of registering an individual entrepreneur in Moscow at IFTS 46 on a turnkey basis is 4 800 rubles , this cost already includes the state duty, obtaining statistics codes, printing on an automatic basis, joint submission and receipt of documents.

Turning to the company BUKHprofi you save your time, because. there is no need to visit the office and waste time, all documents are provided by e-mail, all documents for registration are prepared by the company's lawyers, you will not have a headache with the definition of OKVED codes, etc., and the very next day, together with a company specialist, you will meet in tax office and submit documents for registration. After registering an individual entrepreneur, you receive ready-made documents and a complete folder with documents at the tax office, as well as printing on automatic equipment, statistics codes and a memo on paying taxes and maintaining accounting.

For registration you need

Update. Recorded several videos for beginners and added to this article. About what tax and supervisory holidays are, answers to frequently asked questions, and so on. Pay special attention to the video about the deferral of online cash registers for individual entrepreneurs without employees who provide services or sell goods of their own production. Don't be lazy, take a look =)

Hello future IPs!

The year 2020 has come and I decided to update the article on opening an IP for those who want to become an entrepreneur. Why do I update this article regularly?

Everything is simple. The fact is that every year new laws appear, some nuances arise, and so on. Roughly speaking, if you read somewhere an article on opening an IP two or three years ago, you will most likely make mistakes when registering an IP. Or even you will be denied a tax after checking the documents that you take there ...

There are some changes coming in 2020 that you need to be aware of. We will talk about them in this article.

  1. It is worth noting that the changes in the opening procedure in 2020 are more related to the fact that future entrepreneurs are increasingly being redirected to register individual entrepreneurs from tax inspectorates to the so-called MFCs (multifunctional centers). This trend has been observed for the last three years, so do not be surprised if you are sent from the tax office to the MFC. Differences in the registration of IP will be minimal when compared with registration through the tax. In some cases, it's even more convenient.
  2. Based on the results of registration, documents will be sent electronically to your e-mail. However, this rule has been in effect since April 29, 2018. Conveniently, you do not need to go to the inspection twice (or to the MFC). Therefore, do not forget to indicate your correct email address in the application R 21001.
  3. Still, let's touch on 2019 a little. For those individual entrepreneurs on the simplified tax system who were registered in December 2019 (or will be registered in December 2020),. But read about this change at the end of the article (and also watch the video). An important point, by the way, which few people remember. Pay special attention to this! In fact, we are talking about the fact that they again changed the deadlines for submitting the first declaration on the simplified tax system for those who open an IP on the simplified tax system in December. It is very important!
  4. If you make a mistake when filling out the documents and you are refused registration of an individual entrepreneur, then you do not need to pay the state duty again (previously paid). But only one free attempt and three months are given for the re-submission of documents.

Read about other innovations for 2020 at the end of the article. For example, they have long been talking about the abolition of tax returns for individual entrepreneurs on the STS "income" (STS 6%), but with the obligatory condition of using an online cash register.

And, most importantly, if you want to choose UTII and PSN, then starting from January 1, 2020, there are serious restrictions for these two taxation systems. And they want to cancel UTII altogether from January 1, 2021.

But we will talk about all this at the very end of the article and in the comments.

In order not to confuse the minds of readers =), I took them out as a separate block at the very end of the article. Also consider the most frequently asked questions from newbies.

In it, I consider each stage of discovery in even more detail and carefully:

With examples of registration of the necessary documents and answer many questions that are not considered here.

So let's finally get started.

In fact, the procedure for registering an individual entrepreneur is quite simple, but requires care at every step. It is enough to make a mistake at some stage, and you will again have to run around with papers in a bureaucratic circle =). But nevertheless, EVERY person can understand this procedure.

And there is absolutely no point in paying third-party companies that charge people 4-6 thousand for this primitive procedure. So read this article carefully to understand how easy it is! I will try to describe all stages of the opening procedure as clearly and understandably as possible.

Let's take a closer look at each step in this article.

Step #1: You must be clear about what you will be doing. And select the appropriate activity codes for OKVED

The fact is that for each type of entrepreneurial activity, officials came up with the so-called OKVED codes (All-Russian Classifier of Types of Activities). Roughly speaking, for EVERY type of entrepreneurial activity there is a unique OKVED code.

For example, you decided to open a hairdressing salon and a bathhouse with it =). Then you need to specify the appropriate OKVED code when opening.

An example of a code according to OKVED-2 for hairdressers

An example of a code according to OKVED-2 for those who want to open a bathhouse =)

And so for each type of activity that you will be engaged in, you need to choose your code from this directory.

For beginner entrepreneurs, the question immediately arises of where to get these incomprehensible OKVED codes ....

And here we are waiting for the first small problem. The fact is that from January 1, 2017, a NEW reference book on OKVED codes was introduced, which is called OKVED-2. The two pictures above show codes specifically for OKVED-2.

Therefore, now when choosing activity codes in 2020 (and in subsequent years), we use only OKVED-2!

So, at this step, you must select several types of OKVED activities that you will use. No need to prescribe them for 100-200 pieces. You can always delete or add new activities after registration after opening. To do this, it is enough to submit an application to your tax office (this procedure is free).

Moreover, you need to choose the MAIN type of activity according to OKVED. This is one code that will be the main one, which generally describes what the IP will do. You also need to select ADDITIONAL activity codes for OKVED. For example, for a hairdresser, it is logical to select several codes that also apply to this activity. I think you get the point.

Step #2. Need to figure out how to tax

A very common mistake is when a future individual entrepreneur starts his own business and does not have the slightest idea of ​​how much he should pay taxes to the state. Postpones this issue “for later”, and as a result, runs into serious fines and penalties.

Or he doesn’t pay taxes at all, forgetting that he has the status of an individual entrepreneur. Oddly enough, this situation is also quite common.

Before moving on to the next step, you should sit down and figure out which tax system will be beneficial for YOU.

I am often asked questions of the following content: “I am opening an individual entrepreneur ... which tax system should I choose?”

At the same time, there are no details, no information about what he wants to do, etc. My answer is very simple: “I have no idea.”

But seriously, the question is rather strange for a person who decided to become an IP. Before asking such a question, you need to take a calculator and at least roughly understand the main tax schemes:

  1. USN 15%

I’ll tell you very briefly about the “simplification” of 6% and 15%:

But so that you do not drown in redundant details for now, I will briefly explain about the two most popular taxation systems in Russia:

1. This is a Simplified Taxation System with the sign "Income" USN 6%

In short, an individual entrepreneur on the simplified tax system 6% pays 6% of all money received +

You can watch a video in which I tell you how taxes are calculated for individual entrepreneurs on the simplified tax system 6% in 2019. Soon I will record a similar video, but for 2020.

By the way, I have a small overview video on the contributions of individual entrepreneurs “for myself” for 2020, you can watch it. In it, I tell you how to calculate contributions “for yourself” and what you need to pay attention to:

I remind you that you can subscribe to my video channel on Youtube using this link:

But remember that contributions to the PFR and FFOMS are now collected by the tax service of Russia (abbreviated as FTS).

2. STS 15% “Income minus Expenses”

Here already our IP pays not 6% of all income, and 15% of the difference between income and expenses. + pays the same contributions to the PRF + FFOMS

So, we will assume that our IP has chosen the following parameters for IP registration:

1. I chose a list of OKVED codes that are suitable for future business activities. And I emphasize once again that these codes can always be added after opening the IP. Therefore, do not get carried away and pick up no more than 10-20 pieces, the most necessary.

2. And as a taxation system, he chose the simplified tax system 6% (by the way, I have the simplified tax system 6%).

Important: in our example, we will assume that our individual entrepreneur immediately wants to switch to the simplified tax system of 6%.

The fact is that if you simply open an individual entrepreneur and do not write an application for the transition to the desired tax regime (STS or PSN or UTII), you will automatically find yourself on the so-called OSN. (General system of taxation).

Being on the OSN is a dubious pleasure, frankly. This system is quite confusing, especially for beginner IPs. In addition, this system has the highest tax burden + a lot of reporting. That is why I strongly recommend that you immediately decide on the taxation system, so that later you do not suffer from the DOS.

Step number 3: We pay the state duty for opening an IP. This must be done BEFORE submitting documents to the tax office!

At the moment it is 800 rubles.

Where can I get a receipt for the state duty and how do I pay it? Everything is very simple.

We go to the official website of the Federal Tax Service of the Russian Federation here at this link https://service.nalog.ru/gp2.do and print a receipt to be paid at any branch of Sberbank.

That is, once again: follow the link above to the official website of Tax Russia, select the item, "State duty for registration of a sole trader as an individual entrepreneur", generate a receipt with your data for payment through Sberbank in cash.

note that if you register through the MFC, then you need to select another item “State registration of FL as an individual entrepreneur (when applying through multifunctional centers).

note that starting from 2019, in many MFCs they stopped charging a fee for state duty when registering an individual entrepreneur. I recommend clarifying this issue before you submit documents. But soon this practice will spread to all MFCs.

You just need to carefully follow the instructions on the screen, and then print it.

VERY IMPORTANT! In no case do not lose this receipt for payment of state duty after you pay it! We will need it later when you submit a package of documents to the tax office.

I repeat that in 2020 the vast majority of everyone who wants to become an individual entrepreneur will be redirected to registration at the MFC. But in any case, clarify this point in advance, in your tax office, in order to pay the required state duty option.

Otherwise, you will simply not be accepted documents for registration, since the wrong version of the state duty was paid. If, however, you hand over the documents, and in the process of checking them it turns out that the state duty was paid “to the wrong address”, then you will be denied registration of an individual entrepreneur.

If you register completely electronically, then starting from January 1, 2019, you do not need to pay the state duty. But this will require an electronic digital signature and additional computer settings. But with paper registration, you need to pay a fee.

Step 4: Where do you need to register as an individual entrepreneur? To which inspection should I bring a package of documents?

Find on the site the address of the tax inspection, which is assigned to the address of your residence. Let me remind you that the procedure for registering an IP is regulated by the rules Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Do not be lazy, study this law and many questions will disappear: http://www.nalog.ru/rn53/ip/interest/reg_ip/petition/3921906/(This is the site of the Novgorod Tax Office, but you can choose any region of the Russian Federation there) After that, call your inspection office and specify what exactly you will need to register in.

At this stage, the following question is often heard: “I do not live by registration, in another city .. Where to carry the package of documents?”

Unfortunately, the law clearly states that an individual entrepreneur is registered in the inspection that is assigned to him by registration in his passport. Therefore, you have to do just that. But you can do it remotely by sending a package of documents by registered mail, with a description of the contents.

But I still advise you to do this during a personal visit to the inspection, as practice shows that during personal communication with a tax officer, other questions may arise on their part. For example, questions from their side on the design of the documents themselves or on the composition of the package of documents.

Step number 5: What documents are needed to open an IP in 2020?

For Russian citizens:

  1. Passport of a citizen of the Russian Federation
  2. A copy of the passport (it’s better to immediately make copies of all pages. The fact is that some inspections require copies of exactly all pages of the passport. But not everywhere, of course)
  3. A copy of the certificate with the TIN number of the physical. faces (if any).
  4. Receipt of payment of the state fee for registration of IP.
  5. Application for registration of physical persons as IP according to the form Р21001. If the applicant does not hand over the documents in person, then the application must be certified by a notary (certify the signature of the applicant). Otherwise, this may not be done.
  6. An application for the use of the simplified tax system in the form No. 26.2-1 (how to draw up correctly - you can peep again on the tax website).

For NON-RUSSIAN CITIZENS:

The list of documents in this case is DIFFERENT and I advise you to read this article:

Step 6 We hand over the finished package of documents to the tax office

Prepared documents must be submitted to your tax office and at the same time get acquainted with the inspectors :). Of course, you can send a package of documents by mail, but I would prefer to go personally and get acquainted with the place where I will often visit. After the IP documents have been submitted, the registration authority must issue copies of the following documents:

  1. Receipt for receipt of documents (be sure to take it)
  2. Applications for the use of USN

Please note that the copy of the notification for the application of the simplified tax system should be signed by the Federal Tax Service employee, date and seal (stamp).

Don't hesitate with this question! Otherwise, you will automatically get to the OSN!

Step number 7. Obtaining registration documents

If everything is fine with the documents, then after 3 (three) working days from the date of submission of the documents, you are required to issue documents confirming your new status as an Individual Entrepreneur.

Here is what you will receive at the inspection in three working days:

  1. 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) (since January 1, 2017 is no longer issued. More details here
  2. Certificate of registration with the tax authority.
  3. Record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) (see link above).

Please note that you will not be given a document confirming that you can use the STS (simplified taxation system)

The fact is that the application for the application of the simplified tax system is of a notification nature, therefore, it is possible to apply the simplified tax system from the date of registration. In order to avoid possible problems in the future, you can request an information letter from the tax office in the form 26.2-7 on the transition to the simplified tax system.

To obtain it, you must submit an appropriate request to your inspection.

Please note that starting from April 29, 2018, the Federal Tax Service and the MFC issue documents on the decision to register an individual entrepreneur in electronic form. That is, they will send them directly to the entrepreneur's e-mail. Therefore, when you fill out an application in the P21001 form, be sure to indicate your email!

Step number 8. Registration with the PFR and FFOMS

Your inspection will send information about the registered individual entrepreneur to the Pension Fund of the Russian Federation (PFR), which currently still administers contributions to the Compulsory Medical Insurance Fund (FFOMS). After some time, a certificate (notice) of registration of an individual entrepreneur in the FIU and FFOMS should come by mail.

Be sure to save it, you will definitely need it later.

Also, these data can be viewed by making an extract from the USRIP on the website of the Federal Tax Service.

If the notification of registration with the FIU did not arrive (or the data in the USRIP for IP regarding the number in the FIU did not appear two weeks after successful registration), then the following documents must be personally submitted to the FIU:

  1. Record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) (+ Copy).
  2. TIN (+ Copy)
  3. Pension certificate (which is “green”) + copy.

After that, you should be given a notice of registration of the individual entrepreneur with the FIU.

Step number 9. What forms may be needed for this procedure?

If you have read this article to the end, then you understand that you will need to fill out several documents + make several photocopies of documents. You will need to fill out:

  1. Application for registration of physical persons as an individual entrepreneur in the form P21001.
  2. Application for the use of the simplified tax system in the form No. 26.2-1 (if you choose the simplified tax system, of course).
  3. Receipt for payment of state duty.

How to complete all these documents?

That's just for filling out these documents, cunning businessmen take from 2000 to 6000 rubles for the execution of these documents. But believe me, there is nothing complicated. And it is not at all necessary to pay 6,000 rubles for something that you can do yourself.

Frequently asked questions from beginner entrepreneurs

It is clear that opening an individual entrepreneur and choosing a taxation system is only the very beginning of the glorious path of future billionaires :) And most newcomers simply face a huge number of questions ...

Let's look at some of them:

I heard that there are tax holidays for individual entrepreneurs. How to get them? What conditions must be met?

The question is very frequent, and in order not to get up twice, I recorded a short video on this issue:

Do I need a IP address?

No, not needed. All documents will contain your address according to the registration in the passport. Of course, you can rent an office and indicate its address on the website, business cards, etc.

But on official documents, such as: declarations, reporting to the tax office, to the FIU, on acts of work performed, something like “IP Ivanov Ivan Ivanovich, Ivanovo, Ivanovskaya street, house 1, apt. 1"

Do I need a print?

No, it's optional. But still order it, as this is a question of 300-500 rubles. The fact is that many companies require documents only with a seal. It's illegal, but arguing with all such orthodoxies is just a waste of time.

The seal of an individual entrepreneur is not required to register.

Do I need to draw up a work book for myself if I become an individual entrepreneur? Do I need to pay myself a salary?

The question is so frequent that I specifically recorded a short video:

Do I need a bank account?

In fact, a bank account for an individual entrepreneur is not required. Many manage to work for years without it, but I think that doing so is not very correct.

Can I be denied a sole proprietorship?

Yes they can. But at the same time they are required to issue a written explanation indicating the reason for the refusal. But, as practice shows, most of the refusals are associated with incorrectly executed documents for the registration of individual entrepreneurs.

If I opened an IP at the end of the year, do I need to report?

For those who will open in December 2019 or December 2020 and choose the simplified tax system. , since the rules have changed again for some categories of individual entrepreneurs, depending on the taxation system. But this news does NOT apply to those who will open in other months of the year, except for December.

Should an individual entrepreneur pay mandatory insurance premiums?

Unfortunately, there are no benefits for individual entrepreneurs on mandatory contributions to pension and health insurance.

Is it possible to be an individual entrepreneur and work as an employee in another company at the same time? Will I be punished for this? =)

Most cautious PIs start their own business this way. At first, they combine, as they say, “work for an uncle” and try their hand at their own business.

In general, yes it is possible. You just need to understand that you still have to pay mandatory insurance premiums for medical and pension insurance “for yourself” as an individual entrepreneur, in full. What your employer pays for you in the Pension Fund of the Russian Federation does not matter to the amount of individual entrepreneur contributions for pension and honey. insurance.

And in this case, they can really punish =)

What else will change in 2020 for beginner entrepreneurs?

Yes, new bills for the coming years are already being prepared with might and main. I will briefly describe the most important of them. Of course, there will be many more changes in 2020, but I have singled out from the mass of initiatives what interests first of all newcomer IPs.

It is expected that the cancellation of declarations under the simplified tax system 6% will occur on July 1, 2020. But only for those who use online cash registers.

Already, a draft law is being prepared to extend the so-called supervision holidays until 2022 inclusive. Let me remind you that they are still valid, but until the end of 2020.

Good news

Freed from the use of online cash desks of individual entrepreneurs without employees who provide services, perform work, or sell goods of their own production. The grace period is until July 1, 2021.

See video for details:

Important for IP on PSN or UTII

Starting from January 1, 2020, it is forbidden to apply UTII and PSN when trading in certain groups of goods that are subject to mandatory labeling:

Therefore, be very careful when choosing UTII or PSN.

Summarize

In fact, after opening an IP, you will have a sea of ​​\u200b\u200bQuestions :)

Read my site, use the site search - for sure you will find the answer to your question.

Dear readers!

A detailed step-by-step guide to opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.

It's called like this:

"How to open an IP in 2020? Step by step instructions for beginners"

From this guide you will learn:

  1. How to draw up documents for opening an IP?
  2. Choosing OKVED codes for IP
  3. Choosing a taxation system for individual entrepreneurs (a brief overview)
  4. I will answer many related questions.
  5. Which supervisory authorities need to be notified after opening an IP?
  6. All examples are for 2020
  7. And much more!

Dear readers!

I analyzed all the questions that were asked to me in 6 years of blogging. And I selected the TOP-60 most frequent ones, which are asked by almost all beginner IPs.

The book is short and takes about 1 hour to read. Actually, I answer them in this little e-book. And it's called like this:

"Answers to the most common questions from beginner entrepreneurs without employees"

Dear entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020 is ready:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

  1. Questions about how, how much and when to pay taxes and insurance premiums in 2020?
  2. Examples of calculating taxes and insurance premiums "for yourself"
  3. The calendar of payments for taxes and insurance premiums is given
  4. Common mistakes and answers to many other questions!

Dear freelancers!

Especially for you, a new e-book is being prepared for 2020, which is called:

"IP for a Freelancer in 2020. What taxes and insurance premiums do I need to pay?"

From this book you will learn:

  • How to open an IP on the simplified tax system 6%
  • How and where to pay taxes and insurance premiums in 2020
  • How to conduct a deal with a client and much more

Happy opening!

Best regards, Dmitry.

How to open and register an IP on your own? What documents are required for registration of an individual entrepreneur? What form of taxation is better to choose?

Dear friends, my name is Alexander Berezhnov and I am glad to welcome you to this really important article.

You can open an IP on your own or use the capabilities of the Internet accounting "". I use it myself and recommend it to my business friends.

I myself opened the IP 3 times and I know all the subtleties of this procedure.

Most entrepreneurs, starting their own business, do not have large funds and try to open it with. Therefore, if you do not yet have a stable income, and opening an individual business for you is more of a “tick” procedure, then I strongly do not recommend rushing into it.

Here we will analyze in detail how to register an individual entrepreneur and properly conduct business after receiving documents on assigning you the status of an individual entrepreneur.

Before I go directly to the essence of the question “How to open an IP”, I want to warn you:

“Before you officially register your activities by opening an IP, remember that this step imposes certain administrative and financial obligations on a person”

1. How to open an IP using a free online service

Filego will help an individual fill out forms quickly and without errors, select the necessary OKVED codes, taxation system, choose a bank to open a current account, etc.

Let's start with the fact that the most convenient way to register an IP is electronic registration. You can prepare and fill out documents for opening an IP through a free Internet service

This site will help an individual fill out forms quickly and without errors, select the necessary OKVED codes, taxation system, and choose a bank to open a current account.

In fact, you need to go through only 6 steps to register an IP:

  1. Complete form P21001. At this point, you must indicate the passport details of the individual.
  2. Select OKVED codes (All-Russian classifier of types of economic activity) - one main and (if necessary) one or more additional ones.
  3. Decide on the taxation system. The site will automatically select a simplified taxation system (STS) for you.
  4. Open a current account. This section will list several banks that are most suitable for the initial stage of opening an IP.
  5. Prepare documents. Here you can choose the most convenient way to submit and receive documents and generate receipts for paying state bills. duties.
  6. Download the package of documents.

Prepared forms are downloaded as an archive in zip format.

After all the manipulations, you will need to pay the state fee and take the documents to the nearest Federal Tax Service (or MFC, if such a service is provided there) of your city. The registration period when submitting documents to the Federal Tax Service is 3 days (MFC - up to 7 days).

After successful registration of an individual entrepreneur, a message will be sent to your email address from the service stating that you have become an individual entrepreneur.

2. Who can become an individual entrepreneur

According to the legislation, a citizen of the Russian Federation who has reached the age of 18 can become an individual entrepreneur.

It is important to note that can not be individual entrepreneurs state and municipal employees.

There are still some nuances in the legislation, but in practice they are quite rare, so I will not voice them here.

3. What documents are needed to open an IP and how to fill them out

If you decide to register an individual entrepreneur yourself, then you will need the following documents:

  1. Application form P21001.
  2. Receipt of payment of state duty for 800 rubles.
  3. TIN (individual taxpayer number)
  4. Applicant's passport (in this case, your passport)

You can significantly simplify the paperwork,

Using the Internet accounting service "".

3.1. Step-by-step instructions for registering an individual entrepreneur

1. Fill out the form Р21001

Note:

After filling out the application, it must be stitched and glued with a small piece of paper like a book, then write the number of sheets, the date and put your signature so that it goes on the application.

An example of firmware documents:

2. We pay the state duty in the amount of 800 rubles

3. We take the TIN and passport, make copies of them

4. We carry documents to the registration authority (tax, registration inspection)

5. We wait 5 days and come for ready-made registration documents

In each region, the registration authority has its own name, so specify it, as well as its code, you will need it to fill out an application for registration of an individual entrepreneur.

3.1.1. And now in more detail about each stage

If you do not yet have a TIN, be sure to get it from the tax office at your place of residence.

In order to start filling out the P21001 form, you need to decide on the types of activities that you plan to engage in.

The all-Russian classifier of types of economic activity will help you with this. (OKVED).

In the application in the form P21001 for registering an individual entrepreneur, tips are given on the correct filling in of the digital code by type of activity.

As an example, I will give my extract from the USRIP (Unified State Register of Individual Entrepreneurs).

You will receive an extract from the USRIP after registering an individual entrepreneur along with a certificate of registration.

Please note that in the extract from the USRIP, as well as in your application, the group, subgroup and type of activity are indicated with a digital code and the name of the activity itself.

Note:

If you do not hand over documents for registration in person, for example, by mail or someone does it for you, in this case you will need to notarize your signature on the application.

After you have filled out the application, pay a state fee of 800 rubles according to the details that you will be given at the registration authority, where you will also submit documents for registering an individual entrepreneur.

Congratulations! Now you are ready to register, but read the article to the end, and you will be able to avoid the mistakes that people make when registering IP for the first time.

4. Delivery of documents and pitfalls when opening an IP. Overview of taxation systems

Before registering an individual entrepreneur, I advise you to get advice from a professional accountant on choosing a taxation system on which you will work.

At the moment there are 3 systems of taxation:

  1. Classical or general system of taxation (OSNO)
  2. Simplified taxation system ("Simplified")
  3. Single tax on imputed income (UTII)

4.1. Classical or general system of taxation (OSNO)

Here you will pay several types of taxes, including personal income tax (personal income tax) and VAT (value added tax)

4.2. Simplified taxation system ("Simplified")

There are two types of simplified taxation system today, and depending on which tax base you choose:

  • Type of tax base "Income". In this case, you will pay 6% of the total income (revenue)
  • Type of tax base "Income minus expenses (profit 15%)". Here you will pay 15% tax on the difference between income and expenses

4.3. Single tax on imputed income (UTII)

If your activity falls under the payment of UTII, then you will pay a fixed tax for a certain period, regardless of revenue and profit.

Important!

By default, a person who registers as an individual entrepreneur falls into general system of taxation (OSNO) .

If you are going to work under the simplified taxation system, then along with the submission of documents for registration of an individual entrepreneur, you will need to submit an application for switching to a “simplified tax system”.

Application form for the transition to a simplified taxation system (Form No. 26.2-1).

If the activity that you plan to engage in falls under UTII, then from the moment you engage in it, you will need to apply for the transition to UTII in the UTII-2 form.

5. What to do after registering an individual entrepreneur

After you receive all the documents and issue an IP, you can make a seal of an individual entrepreneur. To do this, you will need a certificate of PSRN IP and your TIN. Today, there are quite a lot of companies involved in the manufacture of seals and stamps, so it will not be difficult for you to make a seal.

Attention!

By law, IP can work without printing. One of your handwritten signatures on any contracts and papers and the inscription "Without a seal" or B/P is enough.

Example of my print:

Pension Fund

Now, if you work independently (WITHOUT EMPLOYEES), the Pension Fund notify NO NEED! You register with the Pension Fund without a statement, that is, automatically.

If you plan to work with non-cash, that is, transfer and receive funds to your IP current account, you need to open it. Now in any bank it will not be difficult to do this. When choosing a bank, I advise you to focus primarily on the percentage of account maintenance.

By law, an individual entrepreneur has the right to work without a current account.

So you will need to open a RS if you plan to receive non-cash payments, especially if you provide services / sell goods to legal entities and other individual entrepreneurs.

Attention, this is very important!

Now it is NOT NECESSARY to submit a notice of opening a settlement account for an individual entrepreneur to the tax and Pension Fund!

If you plan to work with a cash register, then you will need to purchase it and register it with the tax office. Before doing this, I also advise you to consult with a good lawyer and accountant in order to make this procedure the most effective and less expensive.

After all the above actions, you can fully conduct business activities, most importantly, do not forget to report and pay taxes on time. A good accountant will help you with this, cooperation with which you need to take care of in advance.

You can keep accounts of your individual entrepreneur via the Internet using the appropriate capabilities of the "" service.

Dear reader, now you have all the necessary information on how to register an IP yourself and as you can see it is not so difficult.

Let's now analyze the nuances of IP.

6. Pros and cons of the legal form of "individual entrepreneurship". Rights and obligations of IP

From the moment you receive the OGRNIP certificate (the main state registration number of an individual entrepreneur), you can engage in all types of business activities that are not prohibited by law. But there are exceptions.

For example, an individual entrepreneur cannot be engaged in the wholesale and retail sale of alcohol, therefore, if you decide to open a grocery store and sell alcohol there, you will have to register as a legal entity.

This limitation is the most common in practice. A complete list of activities that are prohibited for individual entrepreneurs can be downloaded below:

6.1. Pros and cons of the legal form of IP

Here I will touch on the main pros and cons of individual entrepreneurs, I hope that this will broaden your horizons and help you better understand yourself in the status of an individual entrepreneur.

6.1.1. Pros:

1. Ease of registration

It is quite easy to open an individual entrepreneur without even resorting to the help of third-party consulting firms.

I can say with confidence that if I now went to open an individual entrepreneur, then the whole procedure, taking into account the preparation of documents and standing in line for their submission to the tax office, would take me about 2-3 hours.

2. Relatively mild penalties

Individual entrepreneurs are practically not checked by regulatory authorities, there are much fewer requirements for them to comply with various standards and requirements when doing business. The most simple and few reporting. Accordingly, fines are on average 10 times less than for legal entities. I won't go into details here, just so you know:

From the point of view of doing business, IP is the most "sparing" form of doing business in all respects.

3. Great flexibility in operation

Also, from the advantages of such an organizational and legal form as an individual entrepreneur, one can single out the fact that all the proceeds belong to the individual entrepreneur, that is, in this case, to you. Accordingly, you can dispose of this money immediately after receiving it at your own discretion, unlike an LLC.

Also, an individual entrepreneur has the right to work without a seal, in which case he puts his signature on contracts and other documents and writes “B.P.”, which means “without a seal”.

An individual entrepreneur has the right not to have a bank account, working with cash. Then he may need a cash register or strict reporting forms (BSO), but this is if the individual entrepreneur works on a simplified or general taxation system.

If he works on an “imputed” basis, that is, he pays a single tax on imputed income (UTII) or operates on a “patent”, in this case he simply pockets the money he earns, paying a fixed tax and insurance contributions.

6.1.2. Minuses

1. The degree of responsibility for obligations

Very important!

According to the legislation, an individual entrepreneur is liable for his obligations with all his property.

This means that if you have debts as a result of doing business, then in this case, in court, your creditors have the right to take almost everything from you: a car, bank deposits, real estate (if it is not the only housing), other material assets .

An individual entrepreneur is obliged to pay insurance contributions to the pension fund, even if he does not operate or even operates at a loss.

For example, in 2013, the amount of mandatory insurance premiums for individual entrepreneurs amounted to 35665 rubles .

That is, even if you don’t earn a penny, every month of the existence of your individual entrepreneur will cost you almost 3,000 rubles.

Do not forget that if you will conduct business, then add to this amount the taxes that you will have to pay.

2. Not being able to name your company

According to the law, an individual entrepreneur, as a business entity, can only write his full name as a name in all official documents.

For example: IP Ivanov N.V.

Unlike individual entrepreneurs, legal entities, such as LLC, have a name.

For example: Pupkin and Partners Limited Liability Company

3. Image moment

It so happened that some companies do not work with individual entrepreneurs, although, in fact, the conduct of commercial activities of an individual entrepreneur and, for example, an LLC are no different.

If you do not yet have experience in doing business, then I advise you to start with an individual entrepreneur, and then, if the need arises, you can open a legal entity.

Hello dear colleague! Probably, there is no such person who would not dream of having his own business and working for himself. Most of those who move from dream to action tend to become self-employed. The procedure for registering an individual entrepreneur is quite simple and understandable and absolutely everyone can do it. This article provides a comprehensive step-by-step instruction for opening an IP from scratch. In addition, in the materials of the article you will find answers to the most frequently asked questions that aspiring entrepreneurs have.

1. Who is an individual entrepreneur (IP)?

According to Article 11 Part 1 of the Tax Code of the Russian Federation, individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

Also, this wording can be supplemented by the fact that an individual entrepreneur, unlike a legal entity, is not required to have a current account and a legal address, but he is fully responsible for his personal property.

Another frequently asked question: at what age can you open an IP? The answer is simple - according to Russian law, an individual entrepreneur can become a citizen of the Russian Federation who has reached the age of 18 years.

Is it possible to open an individual entrepreneur if officially employed? Yes, you can, if you are not a state or municipal employee.

According to article 11 part 1 of the Tax Code of the Russian Federation, an individual entrepreneur - it is an individual . The most important differences between an individual entrepreneur and a legal entity are that an individual entrepreneur does not have a legal address, a mandatory current account, and also that an entrepreneur is liable with his personal property, while legal entities are liable with property registered to this legal entity. face.

Today, in news reports, there are more talks about transferring an individual entrepreneur to the status of a legal entity, but I think that such changes are not expected in the coming year.

If an individual entrepreneur becomes a legal entity in the foreseeable future, then additional wires and costs for opening and maintaining accounting records will immediately fall on him.

3. What documents are needed to open a sole proprietorship?

Registration of IP is quite simple and does not require large time and financial costs. And so, how to register an IP?

List of documents for registration:

  1. Receipt of payment of the state duty (the state duty for registering an individual entrepreneur is 800 rubles);
  2. TIN (individual taxpayer number);
  3. Applicant's passport (in this case, your passport).

If you do not have a TIN, then you should contact the territorial tax authority with a passport, write an application for a TIN and within 5 working days you will receive a Certificate of registration with the tax authority.

It is important to note that IP registration is carried out exclusively at the place of residence of the applicant.

If you yourself are not able to submit an application to the tax office, then you fill out an application, make a copy of your passport and TIN, register these documents with a notary, and also make a general power of attorney, notarized for the person you trust to submit documents to the tax office and sign documents for you.

4. How much does it cost to open an IP?

Opening an individual entrepreneur, unlike any other organizational and legal form, is the most cost-effective event.

Before submitting an application to the tax office, you need to pay the state fee, the amount of which as of 2016 is 800 rubles.

You can pay the state duty at any branch of Sberbank. In some tax offices there are specialized terminals through which you can also make payments. Just be sure to keep your receipt. You will need it when submitting documents.

5. Opening an IP: step-by-step instructions for registration

Below I will provide you with step-by-step instructions on how to open an IP on your own in 2016.

Step 1 - Check for TIN


If you changed your last name, first name or patronymic and did not change your TIN, be sure to do so. If you do not have a TIN, be sure to apply to the territorial tax authority with an application and receive a TIN within 5 working days.

Step 2 - Determine the type of taxation

Read more about tax regimes in section 6 of this article.

Step 3 - Decide on the main activities (OKVED)

For how to do this, see this video:

Note: Currently, the interface of the My Business service has changed, but the main registration algorithm has remained the same.

6. Taxation of IP: what taxes does IP pay?

The choice of taxation system should be approached in advance and very seriously, because the amount of your costs will depend on which regime you choose, and by choosing the most optimal regime, you can significantly reduce them.

In the Russian Federation, there are various forms of taxation, which also apply to individual entrepreneurs. As of 2016, there are 5 regimes: 1 general taxation regime (OSNO) and 4 special (ESKhN, UTII, STS, PSN).

General (standard) taxation system (OSNO) - one of the most complex systems currently existing in Russia. It includes all additional taxes, and also has no restrictions on the number of employees, the amount of profit, etc. Absolutely all registered business entities that have not decided on the taxation regime at the time of registration fall into this system. If you remain in this mode, you will have to pay all additional taxes: VAT (18% value added tax), personal income tax (13% personal income tax), property tax, if you have property.

Simplified taxation system (STS) - one of the simplest systems, focused on small and medium-sized businesses, has two objects of taxation, one of which, when switching to the simplified tax system, you will have to choose: “income” or “income minus expenses”. When switching to the simplified tax system, an IP must meet several criteria:

  1. No more than 100 employees;
  2. No more than 60 million rubles annual income;
  3. The residual value should not exceed 100 million rubles.

Single tax on imputed income (UTII) - Another taxation regime that simplifies the life of entrepreneurs. But, unfortunately, it applies only to certain types of activities presented in the Tax Code of the Russian Federation.

The tax amount is fixed and does not depend on your income. The amount of tax depends on the scale of your business - the size of retail space, the number of employees, the number of vehicles, etc. - each type of activity has its own criterion.

UTII can be reduced through insurance premiums up to half paid for employees. And organizations and (or) entrepreneurs without employees can reduce the tax without limiting the contributions paid for themselves.

Just like the simplified tax system, UTII also has certain criteria that business entities must meet:

  1. The company must have no more than 100 employees;
  2. The share of third-party organizations should not exceed 25%.

Before submitting a notice of the transition to UTII to the territorial tax authority, make sure that this system is valid in your region.

Unified Agricultural Tax (ESKhN) similar to the simplified taxation system, but only for agricultural producers.

If you grow, process or sell agricultural products, then this system will suit you.

Subjects who have chosen the UAT regime are exempt from paying taxes on property and profits of the organization, as well as VAT. Individual entrepreneurs are exempt from paying VAT, property tax physical. persons - personal income tax. With ESHN, the same exceptions apply as for subjects practicing the simplified tax system.

Patent taxation system (PSN) was introduced in 2013 and is valid exclusively for individual entrepreneurs. Just like UTII, the patent system can exist simultaneously with the general system (OSNO) and only for certain types of activities provided for by regional legislation.

Notably, there are no tax returns. You buy a patent for a period of 1 to 12 months and keep an income ledger separately for this type of activity. The amount of the patent cannot be reduced by the amount of insurance premiums.

You can read more about which taxation system to choose for an individual entrepreneur and how to combine several modes in mine.

In addition to tax payments, individual entrepreneurs will have to pay insurance premiums to the pension fund - this is a fixed amount, which in 2016 is 19,356.48 rubles. If the annual income exceeds 300,000 rubles, then + 1% of the annual income, but not more than 154,851.84 rubles. Contributions for compulsory health insurance in 2016 amount to 3,796.85 rubles. These payments must be made no later than December 31, 2016. If your income exceeds 300,000 rubles, then 19,356.48 rubles. you pay until 12/31/2016, and the rest no later than 04/01/2017.

More detailed information is presented in the table.

There is also such a thing as tax holidays for individual entrepreneurs in 2016. The terms of this benefit are spelled out in such a document as “The main directions of tax policy for 2016 and the planning period of 2017 and 2018”.

This benefit is valid only for newly opened individual entrepreneurs. Unfortunately, the decision to include such benefits is made by the regional authorities for certain types of activities. Tax holidays mean that newly opened individual entrepreneurs are completely exempt from paying taxes for a certain period of time. For more information, I advise you to contact the territorial tax authority.

7. Pros and cons of IP

Advantages of sole proprietorship

  1. Low amount of state duty, unlike LLC: 800 rubles instead of 4000 rubles;
  2. Simple registration procedure with a small list of documents;
  3. Fast registration procedure;
  4. It does not oblige to have a current account and seal;
  5. All the money earned by the IP is the money of the IP. They can be transferred to the card or withdrawn. The money of an LLC is the money of an LLC, from which the LLC is obliged to pay dividends + 13% tax on a quarterly basis. The director needs to pay a monthly salary and tax of about 30% + personal income tax 13%.
  6. Sole proprietors do not have to keep accounting records. The LLC is required to maintain full accounting records;
  7. If the entrepreneur does not have employees, then he simply submits a tax return once a year (under the simplified tax system). An LLC automatically has an employee - this is a director, and in addition to declarations, the LLC also submits reports to the FIU and the FSS.
  8. To terminate the activity of an individual entrepreneur, it is enough to pay the state duty and submit an application. Within a week, IP will be excluded from the register. The procedure for liquidating an LLC is very lengthy and takes about 3-6 months;
  9. Money on IP accounts is insured by the state in the amount of 1.4 million rubles. LLC does not have this;
  10. An individual entrepreneur is not required to keep cash documents;
  11. An individual entrepreneur can carry out his activities anywhere, regardless of the place of registration.

Cons of sole proprietorship

  1. An individual entrepreneur is fully liable with his property. The LLC is liable with the property of the LLC;
  2. An individual entrepreneur does not have the right to engage in certain types of activities, such as wholesale and / or retail trade in alcoholic beverages;
  3. A sole trader cannot divide his business. If you are planning a business with a partner, even if you are 300% sure of each other, you should think about opening an LLC and become legally full co-founders in proportion to your investments.

8. Rights and obligations of individual entrepreneurs

According to paragraph 3 of article 25 of the Civil Code of the Russian Federation, an individual entrepreneur enjoys the right to hire employees. Earlier, individual entrepreneurs did not have such a right as the conclusion of employment contracts.

According to Article 9 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities have the right to:

  • receive, in accordance with the legislation of the Russian Federation, information on the sanitary and epidemiological situation, the state of the environment, sanitary rules in state authorities, local governments, bodies exercising state sanitary and epidemiological supervision
  • take part in the development by federal executive authorities, executive authorities of the subjects of the Russian Federation, local governments of measures to ensure the sanitary and epidemiological welfare of the population;
  • to fully compensate for the damage caused to their property as a result of violation by citizens, other individual entrepreneurs and legal entities of the sanitary legislation, as well as in the implementation of sanitary and anti-epidemic (preventive) measures, in the manner established by the legislation of the Russian Federation.

According to Article 11 of Chapter II of the Law on Sanitary and Epidemiological Welfare of the Population, individual entrepreneurs and legal entities, in accordance with their activities, are obliged to:

  • comply with the requirements of sanitary legislation, as well as resolutions, instructions and sanitary and epidemiological conclusions of those implementing;
  • state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
  • ensure the safety for human health of the work performed and the services provided, as well as industrial and technical products, food products and goods for personal and household needs during their production, transportation, storage, sale to the population;
  • exercise production control, including through laboratory research and testing, over compliance with sanitary rules and sanitary and anti-epidemic (preventive) measures in the performance of work and the provision of services, as well as in the production, transportation, storage and sale of products;
  • carry out work to justify the safety for humans of new types of products and technologies for their production, criteria for safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
  • timely inform the population, local self-government bodies, bodies exercising state sanitary and epidemiological supervision, about emergency situations, production shutdowns, violations of technological processes that pose a threat to the sanitary and epidemiological well-being of the population;
  • have officially issued sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of employees.

In addition, the sole proprietor must:

  • conduct its activities in accordance with the list of main types of economic activity specified in the USRIP;
  • timely submit reports to the Federal Tax Service, PFR, FSS, etc.;
  • timely pay taxes and other fees stipulated by the legislation of the Russian Federation;
  • timely notify all authorities about the reception of employees, as well as changes in activities.

This concludes my article. I hope that this information was necessary and useful for you. See you in the next editions.

P.S.: Like and share links to the article with your friends and colleagues on social networks.


In 2020, the number of individual entrepreneurs in Russia exceeded the number of companies for the first time. In total, more than 4 million entrepreneurs are registered in the country. This suggests that the conditions for small businesses are becoming more favorable, and the registration procedure is becoming easier. However, future entrepreneurs still have many questions. In the article, we tried to figure out how to open an IP and answer popular questions.

How to register an IP - step by step instructions

Setting up a business is easy. There are four steps in total:

  1. Collect documents, write an application, choose a registration method;
  2. Decide on the OKVED code;
  3. Pay the state duty;
  4. Apply.

In order not to get confused with papers and instances, we will analyze each step in detail, in a separate paragraph with our instructions, examples and significant nuances.

What do you need to open a sole proprietorship?

Preparation before registration is minimal: future entrepreneurs have the basic documents for opening an IP at hand, and the missing ones can be found online. The same applies to payment and application submission.

Documentation:

  • Original passport. If you are registering online, by mail or through a representative, you will need notarized copies of all pages of your passport;
  • Copies of all pages of the passport;
  • IP registration application;
  • Receipt for payment of state duty.

The list of documents may vary. For example, if an entrepreneur registers through an intermediary, a power of attorney is needed. Also, additional documents will be needed for persons applying for IP at the age of 14 to 18 years (before the age of majority).

Application for opening a sole proprietorship

The application is submitted in the form P21001. For residents of the Russian Federation, the application consists of four pages, for non-residents - of five. You need to fill out the form carefully, since inaccuracies, blots and errors are a reason for the tax authorities to refuse registration. Entrepreneurs must include the following information in their application:

  • Name, gender, birth information, citizenship, TIN;
  • Place of residence (stay) and passport data;
  • OKVED coding for the main type of activity and additional ones;
  • Contact details - email and phone, signature.

You can familiarize yourself with the sample application for opening an IP in 2020 and download it below:

Sample application for IP

Registration method

You can open an IP on your own, and this is what most start-up entrepreneurs do. But there are other registration options. For example, if documents are sent to the tax office by mail or through an intermediary, a power of attorney is required. It is issued by a notary.

Professional intermediaries - companies or individually practicing lawyers - also offer to open a turnkey IP. In addition to preparing an application, such intermediaries will advise on the taxation system, escort them to the tax office and a notary, issue an email. signature and take care of other chores.

Selection of OKVED codes

An important stage in the preparation of the application is the OKVED coding. It is needed so that government agencies know what the new business entity is going to do. In the application for registration of IP, the codes are indicated in accordance with a special document - the All-Russian Classifier of Types of Economic Activity, which is why the designation "OKVED" appeared. In 2019, a new edition of the reference book, OKVED-2, began to operate, so when drawing up documents, you need to rely on it.

So, in the application you need to indicate the main and additional codes of activity. The main one is the one on which the entrepreneur plans to receive the greatest income. The number of additional codes is not limited. A few examples:

  • 74.20 - activities in the field of photography;
  • 62.01 - development of computer software;
  • 73.11 - activities of advertising agencies.

If in the future the individual entrepreneur conducts activities that do not comply with OKVED, he may be held administratively liable (a fine of up to 5,000 rubles).

Tax regime

By default, the entrepreneur works on the general taxation system - OSNO. But for starting a business, this option of paying taxes is not the most profitable. Therefore, many individual entrepreneurs are switching to special modes:

  • USN, also known as "simplified";
  • UTII, available only for certain types of activities;
  • PSN, or patent system of taxation.

The choice between one mode or another may not be obvious. For example, the patent tax is calculated not from real, but from potential income. UTII is allowed to be combined with other modes, and the simplified tax system involves the simplest workflow. How to correlate all the pros and cons of systems is a difficult question. Therefore, novice entrepreneurs often turn to consultants to calculate the possible benefits and losses from each of the special regimes in relation to their business.

Payment of state duty

A receipt for payment of the state fee can be generated through the portal of the tax service, in order to pay later online or at any bank. The future entrepreneur brings the receipt to the tax office and presents it along with the rest of the papers.

Starting from 2019, the state duty is not paid if you register an individual business online - through public services, the website of the Federal Tax Service and a notary.

How to apply

By default, individual entrepreneurs are opened at the place of registration of a person. But if there is no registration, you can apply at the place of residence. In total, there are four options to apply for business registration:

  • At the tax office. The future IP gives papers personally or through an intermediary by appointment;
  • Through the FTS website. In this case, a qualified electronic signature is required;
  • By mail. Papers are sent by registered mail with declared value and inventory.
  • Through a notary. Documents are submitted by email. form, so an enhanced qualified electronic signature is needed.

These methods differ in timing. For example, documents sent by mail may be delayed. And the fastest way to apply is online - in minutes.

How much does it cost to open a sole proprietorship?

The cost depends on the registration procedure. If the entrepreneur is issued himself, then he must pay a fee. In 2020, the state duty for opening an IP is 800 rubles. If the documents were sent by mail or through a trusted person, then notary services were not dispensed with, and this is at least 1,300 rubles.

Finally, the most expensive option is to open a turnkey IP, when an intermediary is involved in registration. The price in this case will depend on the region and the volume of services provided (for example, you can limit yourself to consultations or completely shift the chores to a lawyer).

For clarity, we present the possible costs in the form of a table:

Of the entire list, only state duty is required. But even it can not be paid if you register online (see the paragraphs above about this).

What to do after opening an IP?

What steps to take after registering an IP depend on the specifics of the business and how the entrepreneur plans to develop his business. Possible measures include:

  • Registration with the FIU and the FSS. These abbreviations hide the Pension Fund and the Social Insurance Fund. Only those entrepreneurs who are going to hire workers should apply there;
  • Print making. By law, an individual entrepreneur has the right to work without a seal, but for image reasons it is worth ordering: this makes a good impression on counterparties. Also, if there is a seal with documents, it is more difficult to pull frauds;
  • Statistics Service. It must be visited to receive a letter with all the codes and statistics. The letter may be needed in the future (for example, when opening a bank account);
  • Checkout registration. This is not only about the cash register, which is bought by the entrepreneur and registered with the Federal Tax Service. Since 2019, almost all individual entrepreneurs are required to use online cash desks, and they are also processed through the tax office;
  • Licensing. There are businesses that require a license to run. The authority that issues it depends on the type of activity. So, when providing medical services, you need to contact Roszdravnadzor.

Not all actions need to be performed immediately after registration. For example, if many entrepreneurs come to hiring workers, then after a few years. But a license must be obtained immediately if the nature of the goods sold or the services provided so requires.

Reasons for refusal to register an individual entrepreneur

First of all, several categories of applicants will be denied registration of IP:

  • in military service;
  • State and municipal employees;
  • Incapacitated (for example, registered in a neuropsychiatric dispensary);
  • Stateless persons and foreign citizens not registered in Russia.

But the bulk of applications are rejected for two other reasons - papers are incorrectly executed or submitted to the wrong inspection. For example, often future entrepreneurs make mistakes in their name, TIN, passport number and series, and incorrectly abbreviate words. If this happens, registration will have to be restarted.

Popular questions

It remains unclear how to register an IP? Below in one or two we will try to clarify the points that most often cause difficulties for future entrepreneurs.

How old do you have to be to open a sole proprietorship?

The general rule says: a fully capable citizen who has reached the age of 18 can open an IP. But there are exceptions in the law for doing business. In particular, from the age of 16, Russians have the right to emancipation - the recognition of a minor as capable. In what cases does this right come into force:

  • By decision of the guardianship and guardianship authorities (if both parents agree);
  • By court decision (if there is no parental consent);
  • When a minor gets married.

It turns out that it is quite possible to register an IP from the age of 16. At the same time, in some regions, marriage and emancipation are allowed as early as 14 years old. We are talking, for example, about Tatarstan, Tyumen, Chelyabinsk, Moscow and other regions. But in practice, government agencies will almost certainly refuse 14-year-olds: their right to conduct business is still controversial.

Is it possible to open an individual entrepreneur if officially employed?

Yes, individuals have the right to register an individual entrepreneur and start their own business without leaving their main place of work. At the same time, they can cooperate with the employer on the terms of an employment contract or a work contract - it does not matter.

The exception is civil servants - officials, the military, employees of the prosecutor's office and security agencies. They cannot serve the state and conduct business at the same time, therefore, they will receive an unequivocal refusal to register an individual entrepreneur.

How long does it take to open a sole proprietorship?

From the side of the tax authorities, the maximum period for reviewing documents is up to three working days. This is reported by the official website of the Federal Tax Service with a note that we are talking about entrepreneurs who correctly submitted all the information and papers. It is worth adding the time for collecting documents and a visit to the tax office to the consideration of the application. In total, opening an IP takes from five days.

By the way, the registration certificate will not be issued. Since 2017, it has been replaced by an electronic copy, which is sent to the mail indicated in the application. But paper evidence is requested separately. To do this, the entrepreneur needs to make a request to the tax office in a free form.

Is a sole trader required to open a bank account?

By law, your current account is a prerequisite only for legal entities. For individual entrepreneurs, the rules are softer: they may not open an account, but, as practice shows, they prefer to open one because of the mass of amenities. For example, only a current account allows you to make payments through terminals and / or online. A regular current account is not suitable for this: you cannot connect a payment device to it.

In addition, banks do not welcome doing business through personal accounts. The absence of a cash account damages the image of an individual entrepreneur: partners and clients are reluctant to transfer money to a private person's account. It is much better to have full-fledged details that speak about the registration of a business, its reliability.

How to find out if an IP is registered?

The easiest way is to check the IP registration online on the tax website. For this:

  1. Go to the site egrul.nalog.ru. Here you can get information from the Unified State Register of Legal Entities / EGRIP;
  2. Enter the full name, TIN or OGRN of the entrepreneur. For an exact number request, it is preferable;
  3. If necessary, indicate the region where the IP is registered. The site has a ready-made form with codes from the directory;
  4. Click "Find" and view the search results.

Such a check may be necessary for the entrepreneur himself to find out if he has been registered (for example, a few days after the submission of documents). But more often, counterparties check each other so as not to get themselves involved in relationships with scammers.


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