Registration of an individual entrepreneur. Application for tax registration of an individual entrepreneur Notification of tax registration SP

Such a taxation system as the unified tax on imputed income (UTII) presupposes a form of tax regime where the tax is paid with the amount of imputed income established according to the formula, and not actual profit.

To send an application for registration under UTII for individual entrepreneurs for 2020 at registration should no later than 5 working days from the moment the taxation procedure began to be applied to a new registered individual. This fact must be notified to the tax authority, territorially authorized to take actions at the place of residence. individual entrepreneur, within the specified time frame, otherwise the individual entrepreneur will be assigned a general tax regime.

The tax authority, within the established five days from the date of receipt of the application from the individual entrepreneur, issues a notice of registration as a tax payer on UTII. The start date of the UTII taxation system is the date recorded in the application for registration.

Limitations when choosing UTII as a taxation system for individual entrepreneurs

In these cases, the entrepreneur does not have the provisions of the Tax Code of the Russian Federation (based on Article 346.26) legal grounds to apply for registration of an individual entrepreneur as a UTII taxpayer:

1. The working district according to the territorial affiliation of the applicant's registration, doing business, does not support the maintenance of the tax reporting system for UTII at the legislative level for the declared type of activity;
2. The company employs over 100 people;
3. Provision of rental services for the transfer of petrol or gas stations;
4. Carrying out work under a partnership agreement or under an agreement for the trust management of property;
5. An individual entrepreneur working in the field of service and catering has an area of ​​the customer service hall that exceeds the permissible reading of 150 sq. m .;
6. An individual entrepreneur carrying out work activities for the transportation of passengers and goods has more than 20 cars in the staff;
7. An individual entrepreneur carrying out work activities for the accommodation of guests and the accommodation of tenants provides for rental use of real estate, the area of ​​each of which is more than the permissible 500 sq. m.

Failure to comply with the conditions for the assignment of UTII for the entire period of work can serve as a good reason for sending a claim to the judicial authority for deliberate violation of legal actions in the manner of the taxation system from the supervisory authority on the basis of a freelance audit.

Other restrictions on working activities in the UTII tax system are imposed on the management structures of municipal, city and federal districts. The current restrictions are spelled out in local legal acts, which you can find on the official website of the Federal Tax Service.

Transition to UTII when registering an individual entrepreneur

Submission of a request from a potential taxpayer for registration under the UTII system is made on the basis of a certificate of state registration new SP. The one-time choice of the UTII taxation system with the submission of documents for registration of an individual entrepreneur is not correct and is subject to refusal.

Before switching to UTII when registering an individual entrepreneur, it is necessary to fully prepare the working platform, not just on the basis of title documents assigned at the time of the official start of work, but also with the stipulated organization of work on the basis of a lease agreement for a premise or a contract for hiring the first employee. These activities confirm the fact of starting a business.

Specifics of running an individual entrepreneur on the imputed taxation system

If the IP activity is already in progress, then it is possible to switch from another taxation system to UTII only on January 1 of each accounting year... It is not required to notify the tax authority in advance of your intentions.

With the UTII system, it is possible to register a combination of taxation regimes when conducting an additional type of activity that is not subject to registration on an imputation based on the Tax Code of the Russian Federation.

In parallel, it is recommended to register tax accounting according to the second system - the USN, the notification of the assignment of which is submitted to separate order, along with the announcement of the transition to imputation. In the future, this operation will remove the burden of submitting general reporting, if the additional type of activity will generate income, otherwise, it will be enough to limit ourselves within the framework of correct taxation to the submission of an annual zero declaration according to the simplified tax system for the accounting period along with a declaration according to the imputed system. Two combined types of taxation serve to simplify the process of submitting tax reports.

Registration of an application for UTII for individual entrepreneurs

The application form for approving tax registration of an individual entrepreneur as a payer of the single imputed tax is established by the federal tax inspectorate.

Based on the acts of the Tax Code of the Russian Federation, the use of the imputed income taxation system was established until January 1, 2018.The legislative act on the extension of the use of the UTII taxation system entered into force until 2021, which is evidence of the absence of changes on this issue. But this fact does not exclude the possibility of changing the application form for registration under the imputed system (UTII-2) and the very format of filling out the application.

All adjustments introduced by the tax law system should be monitored.

The registration copy of the record must be filled in in a strictly specified form. Go to the links below is suggested for a more thorough acquaintance with the material:

A sample of filling out the UTII-2 form for individual entrepreneurs

Application for state registration of an individual as an individual entrepreneur.

Service for preparing documents for registration of LLC and individual entrepreneur,
as well as the documents themselvesprovided absolutely
free in any quantity and without any restrictions

Form P21001

The new R21001 application form for state registration of an individual as an individual entrepreneur was introduced by order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6 / [email protected] and entered into force on July 4, 2013.

You can find a sample of filling out an application for registration of an individual entrepreneur below.

Requirements for registration and filling out of the new form 21001

Please note: from April 29, 2018, in the application for registration, the applicant must indicate his email address. Documents confirming the fact of registration (sheet of record of the USRIP or the Unified State Register of Legal Entities, the charter with a mark of the Inspectorate of the Federal Tax Service, a certificate of tax registration) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will be available only at the request of the applicant.

Among all the innovations introduced in the 21001 form, the following should be noted:

1. the new 21001 form is focused on machine readability, therefore:
   • all letters and numbers are written in special cells
   • all letters must be capitalized
   • the size, type and color of the font for filling out the form 21001 are strictly regulated
   • rules for abbreviations for documents, regions, names of locations, countries, etc. are spelled out.
   • re-filling of previously entered data is minimized
   • added barcodes
   • the rules for filling in gaps, hyphens, lines are strictly defined
   • Alignment rules for letters and numbers are defined for all fields
2. OKVED codes are entered into the new form starting with 4-digit ones, and, unlike the old form 21001, the names of the codes are no longer indicated
3. TIN of individuals, if available, must be indicated
4. a field has been introduced into the new form to indicate the method of obtaining documents on state registration: personally by the applicant, applicant or authorized person, by mail

You can find a complete list of innovations in the article "".

Examples of filling out the form 21001

A sample of filling out an application for state registration of an individual entrepreneur you can find by following the links:

• Sample of filling out the form Р21001(PDF)

Taking into account the innovations in the new application form, we recommend that you fill out an application either in a special software, or using our service:

Service for preparing documents for registration of LLC and individual entrepreneur, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

In any case, check your documents with the sample application for an individual entrepreneur. And to reduce the possibility of errors to zero, our users can now use the service free verification of documents for business registration by 1C specialists:

Since 2019, applicants who send documents for registration of an individual entrepreneur through the FTS website or a public service portal are exempted from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

Application for registration of an individual entrepreneur as an individual entrepreneur in the form P21001, updated in connection with the transition tax office for the new OKVED classifier.

The application can be downloaded from the link below and completed on a computer, or printed and completed with a black ink pen. A sample of filling out an application for registration of an individual entrepreneur is attached, we also recommend that you familiarize yourself with .

• Download an application for registration of an individual entrepreneur form No. R21001

• Download a sample of filling out the form No. Р21001

• Download the application for the transition to a simplified taxation system

• Download a sample of filling out the notification about the transition to the simplified system

Requirements for filling out an application according to the new form No. Р21001 for state registration of individual entrepreneurs

• In section 1 "Surname, name, patronymic of an individual", paragraph 1.1 is filled in both in relation to a citizen of the Russian Federation and in relation to a foreign citizen or stateless person. At the same time, in relation to a foreign citizen or stateless person, the section is filled in in accordance with the residence permit or temporary residence permit. Clause 1.2 is completed in addition to clause 1.1 by a foreign citizen or stateless person if there is relevant information in an identity document in accordance with the legislation of the Russian Federation. For citizens of the Russian Federation, clause 1.2 cannot be completed.

• Section 2 "TIN" is filled in if there is a TIN. If the TIN number was not assigned, then we leave this item empty, the tax office will automatically assign you a TIN.

• In section 3 "Sex" in the field, consisting of one familiarity, the corresponding numerical value 1 or 2 is put down.

• Section 4 "Information about birth" indicates the date and place of birth of an individual, clause 4.2 is filled out strictly as indicated in the passport.

• In section 5, "Citizenship" for citizens of the Russian Federation, we put in field 1. For foreign citizens, we indicate the value 2 and fill in clause 5.1, which indicates the digital code of the country according to the All-Russian classifier of the countries of the world OK-025-2001.

• Section 6 "Address of the place of residence (stay) in the Russian Federation" contains information about the address of the place of residence in the Russian Federation.

• In clauses 6.3 - 6.6, the type of address object is indicated using an abbreviation in accordance with the requirements.

• For the cities of Moscow and St. Petersburg, subparagraphs 6.3 - 6.5 are not filled in, exceptions: Zelenograd, Troitsk, etc.

• In clauses 6.7 - 6.9, the type of address object (house, apartment, building, structure, etc.) is indicated in full

• In section 7 "Data of the identity document" for citizens of the Russian Federation, we put code 21 in paragraph 7.1 and then we fill it in according to the passport. Clause 7.4. fill in strictly as indicated in the passport.

• Sheet A "Information about codes according to the All-Russian classifier of species economic activity"fill out using the codes of the new classifier OKVED-2. In section 1" Code of the main type of activity "and 2" Codes additional types activity "at least four digital characters are indicated. Codes of additional activities are indicated in ascending order from left to right.

• In sheet B, contact information is filled in (phone and E-mail), you also need to indicate the method of obtaining documents by indicating the appropriate value from 1 to 3. Indicate the full name and sign the applicant with a pen when submitting documents, directly to the inspector or at a notary.

Help in registering an individual entrepreneur

At first glance, the rules for registering an individual entrepreneur are simple, but there are a large number of subtleties in the preparation of documents, without observing which the registering authority will refuse to register. As a result of the refusal, the state duty burns out, the documents are not returned and the time spent is lost.

To save personal time and money spent on paying the state duty, contact the professionals at BUHprofi for help. The company's employees will quickly prepare the required documents, turnkey and with a guarantee register you as an individual entrepreneur, make a seal, complete the folder with the required documents and open a current account in one of the partner banks on favorable terms... The cost of registering an individual entrepreneur in Moscow on a turnkey basis, including state duty, printing and opening a current account in partner banks is - 4 800 rubles.

To register you need download the questionnaire , fill out and send to us. Next, the employees will select the required OKVED codes, fill out an application for registration and an application for a simplified document, agree on all the details and make an appointment.

• Form Р21001 Download the form for free
• Form Р21001 Download a sample of filling
• Form P21001

Form Р21001 (application for registration of an individual entrepreneur) submitted to the state tax authority for opening an individual entrepreneur. Requirements on how to fill in Р21001 are indicated in Appendix No. 20 to Order No. ММВ-7-6 / dated 25.01.2012 [email protected] and the form must be fully consistent with them.

Registration will take place quickly and the first time, if you follow simple recommendations:

• The application can be completed either on a computer or by hand with a black pen.
• P21001 is notarized only if an individual submits documents by power of attorney from the applicant.
• The P21001 statement is not stitched.
• Form Р21001 contains 5 sheets, but for a citizen of the Russian Federation only 4 are filled in.

Form No. Р21001 doc in the network is not officially distributed, because has a table format: the document is divided into many fields for filling. Most often, you will find the P21001 form in exl files (opened with MS Excel) or in pdf (for manual filling).

We examined how the P21001 form looks and is filled in, the form and sample you can download for free in this article. If you have any questions, ask them in the comments: we do not delay the answer! Thanks, and don't forget to follow our new posts:

OBTAINING DOCUMENTS CONFIRMING THE REGISTRATION OF AN INDIVIDUAL PERSON AS AN INDIVIDUAL ENTREPRENEUR.

1. Introduction.

8. Methods for obtaining documents on registration of an individual entrepreneur.

9. Conclusion

1. Introduction.

All stages of preparing documents and sending them for consideration by one of the available methods have been completed, and you are awaiting a decision on registration as an individual entrepreneur.

This process is rather nerve-wracking, because a lot depends not only on the correctness of filling out the forms, but also on a personal approach. official.

Quite often, completely opposite decisions are made on the same package of documents.

As the law says, for all regulatory registration procedures, including inspections, inquiries, etc., the registering tax authority is assigned only THREE WORKING DAYS, with the exception of cases of conducting certain types activities where the decision can be postponed until information is received, which will either turn on the "green" street, i.e. the registration procedure will end with a positive decision, or "red" when a negative decision on the application is made.

Nevertheless, at the agreed time you will receive documents that will either make you happy or upset.

I would like to wish everyone to receive positive documents, and not a refusal decision.

2. The decision of the tax authority to refuse to register an individual as an individual entrepreneur.

Unfortunately, sometimes, and according to statistics, in about 35% of cases, the registering tax authority refuses to register. Why is this happening, and are there options that will protect you from such unpleasant situations?

You can familiarize yourself with an exhaustive list of grounds for making a negative decision on state registration of an individual as an entrepreneur by reading Article 23 of Federal Law No. 129-FZ "On State Registration legal entities and individual entrepreneurs "dated 08.08.2001 (as amended on 03.07.2016)

If you read it, you will understand that there are not so many fatal moments, much more mistakes and misunderstandings result from our inattention.

As practice shows, the largest percentage of rejected materials is obtained due to an incorrectly filled out application for registration of an individual entrepreneur (form P21001).

We have already written that when accepting documents, they are not checked for validity and correctness.

Moreover, the duties of an authorized official when accepting documents do not include their analysis. The main thing there is to prepare a receipt with a list of submitted documents.

But already in the process of working to either approve or refuse registration, the most interesting begins.

Registrars very carefully check the correctness of filling in each item.

Many applicants are “burning” that they ignore the Requirements for the order of filling, and as a result, incorrect abbreviations, hyphens, abbreviations, etc. lead to negative consequences, although all this can be avoided, just fill in everything neatly and clearly.

If you do not want to get into an unpleasant situation related to the incorrect execution of the application, we suggest using our detailed instructions, contained in the material, where you can consistently fill in everything correctly.

What reasons can motivate the registering authority to make a negative decision?

The decision to refuse to register an individual entrepreneur in mandatory must contain the grounds provided for by paragraph 1 of Article 23 of Federal Law No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

The decision of the registering authority is made in the same period and period that is allocated for registration.

No later than the next working day after the day the decision on refusal is made, the registering authority sends the decision on the method of obtaining documents specified in the application.

PLEASE NOTE: During the initial submission of documents to the registering authority, the authorized person does not check the content and completeness of the documents, but acts as a "receiver", i.e. generates a receipt in which he indicates a list of accepted documents, after which he transfers them to a special department, in which everything will be carefully checked and a verdict issued.

PLEASE NOTE: In case of refusal to register, the paid state fee is not refundable. Re-registration is possible only after re-payment of the state fee. *

* If, in the process of appealing against the refusal to register an individual entrepreneur, the unconditional fault of the registering authority is revealed, when the documents are resubmitted, the state fee is not re-paid.

3. Obtaining a TIN Certificate (tax registration).

This document confirms the fact that an individual was placed on tax accounting.

In theory, many individuals who have decided to become individual entrepreneurs are already tax-registered at their place of residence.

It happens that even within the same city, several inspections work, but registration is carried out at the inspectorate at the place of residence.

The taxpayer identification number (TIN) is assigned once and is valid during the life of the taxpayer.

It does not depend on the tax office, but only reflects the history of where it was originally assigned.

It means, let's say at the time of registration with the tax authority, you lived in the Perm Territory.
Accordingly, your TIN number, consisting of 12 digits, will start with 59 - the region code.

The certificate of tax registration is issued according to the approved form No. 2-1- Accounting with a code according to Tax Return Codes (CND) 1122022.

Below is the form and sample of the Certificate valid on 07.12. 2016 g.

4. Obtaining a Certificate of state registration as an individual entrepreneur.

Until December 31, 2016, all individuals registered as an individual entrepreneur will receive the main document confirming the acquisition of the status of an individual entrepreneur - a Certificate of state registration of an individual as an individual entrepreneur.

This is a strict reporting form on which the P61003 form is typed in.

In accordance with the Order of the Federal Tax Service dated September 12, 2016 N ММВ-7-14 / [email protected]"On approval of the form and content of a document confirming the fact of making an entry in or the Unified State Register of Individual Entrepreneurs, invalidating individual orders and individual provisions of orders of the Federal Tax Service" from January 01, 2017, registration certificates will not be issued.

Nevertheless, while this form is relevant, we are introducing you to it.

5. Receiving a Notice of registration of an individual with the tax office (at the place of residence).

As soon as the registering tax authority confirms your registration as an individual entrepreneur, he at the same time registers with the tax authority at your place of residence.

The document confirming the fact of registration with the tax authority is the "Notice of the registration of an individual with the tax authority."

This is Form No. 2-3-Accounting with the KDN code (tax declaration code) 1122024.

This form contains the following information:

• Surname, name and patronymic of an individual registered as an individual entrepreneur;
• Residence address (place of residence or place of stay);
• Basis for tax registration:
  Information on the state registration of an individual as an individual entrepreneur, contained in the Extract from the United state register individual entrepreneurs;
• Date of tax registration;
• The name of the inspection of the Federal Tax Service in which tax registration took place;
• The grounds provided for by the tax code - as an individual entrepreneur;
• Assigned Taxpayer Identification Number (TIN);
• Assigned Primary State registration number individual entrepreneur (OGRNIP).

Below is a sample notification.

6. Formation and issuance of the Record Sheet of the Unified State Register of Individual Entrepreneurs.

From January 01, 2017, this document will be the main one, which confirms the fact of registration of an individual as an individual entrepreneur in connection with the cancellation of the Registration Certificate.

This document has an approved form R 60009 and contains the following information:

• main state registration number of an individual entrepreneur (OGRNIP);
• basis of entry - acquisition natural person the status of an individual entrepreneur;
• date of entry;
• state registration number of an individual entrepreneur (GRNIP);
• the name of the registering authority;
• registration authority address;
• surname;
• patronymic;
• citizenship;
• full address of the place of residence;
• information on the types of economic activities according to OKVED (main and additional, if any);
• information about the documents submitted for making this entry;
• information about the issued certificate (from 01.01.2017 this requisite will be canceled).

Below are examples of the current form of the entry sheet and the future one.

7. Obtaining a certified Notification of the transition to the simplified tax system (in case of simultaneous submission with the main package of documents).

If you submitted together with the main package of documents for registration as a Notification of the transition to the Simplified taxation system, then, accordingly, in the event of a positive decision on registration as an individual entrepreneur and the possibility of applying this taxation regime, you will be returned one copy of the notification with a mark on the receipt of the notification and registration number.

8. Methods for obtaining documents on registration of an individual entrepreneur

We have already talked about the types of issued documents. Now let's figure out in what ways it is possible to obtain these documents.

There are several ways. Among them:

• obtaining documents during a personal visit to the registering tax authority;
• receipt of documents through a representative whose powers are confirmed by a notarial power of attorney issued on your behalf;
• obtaining registration documents with the help of the Federal State Unitary Enterprise Russian Post;
• obtaining registration documents in electronic form signed by a strengthened qualified electronic signature.

Each method is convenient in its own way.

IMPORTANT: If you have used the method of submitting documents to in electronic format by forming them into a transport box and signing with an enhanced qualified electronic signature, then it is necessary to indicate in Sheet B as a method of obtaining documents code 1 - issue to the applicant.

If you are not sure that you can personally pick up the documents from the tax authority, then during the application process, when specifying the method of obtaining documents, you must indicate:

• code 2 - you can pick it up personally, or your representative, for whom a notarized power of attorney has been issued;
• code 3 - send documents by post.

IMPORTANT: If you applied for registration without signing it, then code 1 is put on sheet B of the application - to issue it personally.

8. Conclusion.

Basic documents from the registering tax authority received.

Someone will be pleased, and someone will be upset.

But getting documents is just a small start on a long and long journey into entrepreneurship.

Now you can start carrying out activities, open a bank account, if you need it, make a seal, etc. But we will talk about this in a special material.

In the meantime, in a few days there will be automatic registration as an Insured in the Pension Fund, as well as in Rosstat.

However, please note that the initial registration with the FIU will usually take place within 3 days after the entry is made in the register.

As soon as you receive a package of documents from the registering tax office, you carry out all further legal relations in your main tax office (at the place of residence).

As a reminder, from January 01, 2017 the only document of the registering authority confirming your registration will be the Record Sheet. Be attentive to this document, and be sure to check everything to ensure that all information is up-to-date and truthful.