How to open a SP. Opening IP: step-by-step instructions. Required documents for registration

To carry out any type of commercial activity, you must register as an individual entrepreneur (IE) or a legal entity. The choice of the organizational and legal form depends on the type of activity, the planned volume of proceeds, the quantity employees etc.

Most areas of small and medium-sized businesses can be carried out as an individual entrepreneur, and in case of development, they can register an individual entrepreneur, LLC and other forms of a legal entity. In order to correctly and quickly get the desired status, you need to know what documents for registration of an individual entrepreneur will be needed.

According to the current legislation of the Russian Federation, sole proprietorships can be formed by adults (from 18 years old) - citizens Russian Federation, foreigners and persons without Russian citizenship. It is forbidden to practice entrepreneurial activity such persons - judges, employees of the tax police and prosecutors, civil servants, notaries.

Starting a business in some industries may require certain qualifications and professional knowledge(for example, when obtaining special permits or licenses). Violation of the law related to illegal activities or doing business without registering with the relevant authorities entails administrative or criminal liability.

Basic documents

Basic list for status registration:

  1. Application for registration of an individual entrepreneur, drawn up in the form P21001.
  2. Passport and photocopy of your passport.
  3. Original and copy of TIN (individual tax number).
  4. Payment document confirming the payment of the state fee.
  5. Application for the transition to a simplified taxation system (when choosing this form) - form No. 26.2-1.

Z application form P21001

A special application that you can fill out without difficulty, especially if you find examples on the Internet. The form for registration of an individual entrepreneur is filled out on a computer, or with his own hand in capital letters with a black pen.

How to fill out the registration application correctly:

  • carefully fill in the details of the registering authority;
  • FULL NAME. must be filled in with a black pen, in capital letters (sheet B);
  • place of birth is indicated exactly as indicated in the passport;
  • in the field "series and number of the passport" data is entered with two spaces;
  • when specifying the type of document for a passport, indicate "21";
  • when filling in the "phone" field, spaces are not allowed, the number must start with +7;
  • when filling out sheet A, the codes of the types of activities that you plan to engage in are indicated (in accordance with OKVED - the all-Russian classifier of types economic activity).


Copy of the passport

The package of documents for registration of an individual entrepreneur includes copies of all pages of the passport. When submitting a set of documents to tax office at the place of residence, you must have the original passport with you. When registering an individual entrepreneur by an authorized person, in addition to the actual package of papers, it is also necessary to present the original of a notarized power of attorney.


TIN and copy

Of course, you cannot do without the TIN itself and its photocopy. It would seem a trifle to make a copy, but be sure to take care of this in advance to avoid possible hiccups when submitting the entire list of documents.

Receipt of payment

You can find out the details for payment at the local tax office, where the registration will take place. The size of the state duty in 2016 is 800 rubles. Payment can be made at any branch of Sberbank. But, in cases of refusal to register or making mistakes when filling out the receipt, the money will not be returned.


Application form No. 26.2-1

When switching to a simplified system, an application can be included in the documents for registering an individual entrepreneur, or such a form can be submitted later, within a month after filing (30 calendar days). If an individual entrepreneur does not submit an application to the simplified tax system, he is automatically assigned a general taxation system, which is associated with the mandatory payment of VAT and a more complex form of reporting. The completed application is submitted to the tax authority in 2 copies.

All documents (except for sheet B) are stitched. To know up-to-date information- what documents are needed at the moment, you can on the official website of the Federal Tax Service, or at the tax office at the place of registration.

Money for development!

We tried to tell our readers about where to get a loan for an individual entrepreneur in Russia and for its development. Create your business despite financial difficulties and doubts.

Stages - we fill out the documents

What do you need to register an individual entrepreneur, what are the main stages you need to go through?

The main stages of registration of an individual entrepreneur:

  • determination of the type of activity (according to OKVED);
  • choice of taxation system;
  • preparation and collection of the necessary documents;
  • submission of a set of documents to the local authority of the Federal Tax Service;
  • obtaining a certificate of registration and a taxpayer certificate;
  • registration with the Pension Fund of the Russian Federation and the Mandatory Medical Insurance Fund;
  • opening an entrepreneur's current account (optional).

Determination of the type of activity (according to OKVED)

The selection of activity codes should be made in accordance with the planned types of business. But it is best to choose not one code, but several - this will expand the list of services provided. The number of OKVED codes for one individual entrepreneur is not limited by law, but it should be remembered that some types of activities may fall under the UTII tax (single tax on imputed income), which will require additional reporting to the tax authorities.

The first code, which is indicated in the application, is automatically accepted as the main activity. If the codes are filled in incorrectly, the tax authority may refuse to register, because they are not allowed to make corrections to the applications.

Choice of taxation system

The choice of the form of taxation depends on the type of activity chosen, the types of counterparties (with whom you will work - with entrepreneurs or with legal entities), the amount of revenue. Optimal at the moment is the simplified taxation system (STS), which is characterized by simplicity of reporting and minimal tax deductions. With this form, VAT and property tax are not paid. The size of interest rates according to the simplified system can be 6% of income or 15% of profit (income - expense). The choice of the size of the interest rate depends on the type of activity and the structure of income. That is, when providing services that are characterized by lower costs, there will be a favorable rate of 6%; and when doing retail or wholesale trade where most of the costs are spent on the purchase of goods, it is more efficient to apply the 15% rate.

Important!

The transition to the simplified IP system can be made only once a year (as a rule, at the beginning of the year). The law provides for the right to switch to the simplified tax system within 30 calendar days after registration, but it is best to submit an application along with a package of registration documents.

Submission of a set of documents to the Federal Tax Service

Documents can be submitted by the entrepreneur himself, sent by mail by registered mail or be filed on behalf of a trustee ( natural person, entrepreneur or representative of a legal entity).

After accepting a set of papers for registration, you should be given a receipt!

Detailed instructions!

If you have any questions, on our website you can familiarize yourself with the detailed instructions for registering an individual entrepreneur in Russia - from start to finish.

Obtaining ready-made documents for individual entrepreneurs

According to the current legislation of the Russian Federation, within five working days, the registering authority is obliged to issue a certificate of state registration.

The list of documents that the individual entrepreneur receives after passing the registration procedure:

  • registration certificate with a unique OGRNIP number assigned;
  • a document confirming the receipt by an individual entrepreneur of an individual tax number;
  • extract from EGRIP (Unified State Register of Individual Entrepreneurs).

The application of the simplified taxation system becomes possible only from the moment of tax registration. To avoid problems with the Federal Tax Service, it is recommended to request a notification letter from the local tax authority confirming the transfer of the taxpayer to the simplified tax system.

Registration in mandatory funds

Registration with the Pension Fund and the Mandatory Health Insurance Fund is what you need to register an individual entrepreneur in Russia.

After the individual entrepreneur has been registered, the tax authority sends information about the new subject of activity to these authorities. The individual entrepreneur receives a notification by mail that his data have been registered with the PF and the MHIF.

Registration in the above funds is required and takes place at the place of registration of an individual entrepreneur. If the individual entrepreneur does not plan to attract hired workers, he will be registered automatically. The payment of a fixed contribution can be made by an individual entrepreneur on a monthly basis, or once a quarter. In the case of hiring personnel, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for their employees.

Opening a current account for an individual entrepreneur

The RF law does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur decides for himself whether he needs this account to implement current activities and conducting financial transactions or not. If in the future it is planned to receive funds for the work and services performed or to pay for materials and services by bank transfer, such an account is necessary. Also, when carrying out transactions for an amount exceeding 100,000 rubles, the opening of an individual entrepreneur's current account is mandatory.

If an entrepreneur has a bank account, he will be able to pay tax deductions, fixed payments and social contributions from him.

When opening a current account in a bank, information about this is transmitted by bank employees to the tax service in which the individual entrepreneur is registered.

List of documents that will be needed in order to open a bank account:

  • a notarized copy of the certificate of state registration;
  • notarized copy of TIN;
  • copy of an extract from USRIP (issue dated - no more than 30 days);
  • a copy of the passport (the main spread and the spread with registration must be located on the same page);
  • a copy of the notice of the department of the statistics service;
  • permits and licenses to carry out activities (for some OKVED codes).

Manufacturing of a seal for individual entrepreneurs

Obtaining an entrepreneur's stamp is optional, but some banks may need it when opening an account. Also, the presence of a seal in the implementation of commercial transactions increases the level of trust of partners. The seal can be made in a round or other form, in a case from any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, TIN, OGRNIP.

Basic payments

An individual entrepreneur on the simplified tax system without employees is obliged to pay the following basic payments:

  • 6% of the amount of income or 15% of the amount of profit (depending on the selected interest rate);
  • fixed contribution to the Pension Fund.

If there are hired workers, the individual entrepreneur is obliged to pay 13% of personal income tax from their income.

26% (18% for preferential activities) is paid to the Pension Fund; 3.1% - in the FFOMS; 2% - in TFOMS; 2.9% - in the FSS.

Problems and difficulties that may arise during registration

Registration of individual entrepreneurs without hired workers, as a rule, is not associated with problems and difficulties. If you carefully fill out the documents and consult with the inspectors of the tax service and extra-budgetary funds, there will be no problems.

Problems that start-up entrepreneurs may face when registering:

  • Selection of OKVED codes. The choice of codes for economic activity must be carried out taking into account the type of business you plan to do. You should not specify one code, it is also worth specifying too many of them - this may be due to confusion or the use of special tax systems.
  • Correct paperwork. Incorrectly completed applications can serve as a reason for refusal to register, so consult the tax office where you will submit the set of documents on this issue.
  • Registration in off-budget funds. All the necessary information can be found in the tax service at the place of registration, or in the funds themselves.

How to open and register an individual entrepreneur on your own? What documents are required to register 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 individual entrepreneur yourself or use the capabilities of Internet accounting "". I use it myself and recommend it to my fellow entrepreneurs.

I myself have 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 procedure for "ticking", then I strongly do not recommend rushing with it.

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

Before going directly to the essence of the question "How to open an IP", I want to warn you:

"Before officially registering your activity by opening an individual entrepreneur, remember that this step imposes certain administrative and financial obligations on the person."

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

Filego will help an individual fill out the forms quickly and without errors, find the right ones. 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 individual entrepreneur is electronic registration. You can prepare and fill out documents for opening an individual entrepreneur through free Internet service

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

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

  1. Complete Form P21001. At this point, you must indicate the passport details of an individual.
  2. Select OKVED codes (All-Russian Classifier of Economic Activities) - one main and (if necessary) one or several 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 payment of state. duties.
  6. Download a package of documents.

Prepared forms are downloaded as a zip archive.

After all the manipulations, you will need to pay a state fee and take the documents to the nearest FTS (or MFC, if such a service is provided there) of your city. 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 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 state and municipal employees as individual entrepreneurs.

There are some more 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 individual entrepreneur and how to fill them out

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

  1. Application form P21001.
  2. Receipt for payment of the 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 by

Using the Internet accounting service "".

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

1. Fill out the form P21001

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, date and put your signature in such a way that it goes to the application.

Example of flashing documents:

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

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

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

5. We are waiting for 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 have a TIN yet, 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.

This will help you all-Russian classifier types of economic activities (OKVED).

In the application form P21001 for registration of an individual entrepreneur, tips are given on how to correctly fill in the digital code by type of activity.

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

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

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 submit documents for registration in person, for example, by mail or someone else does it for you, in this case you will need to notarize your signature on the application.

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

Congratulations! Now you are ready to register, but read the article to the end, and you can avoid the mistakes that people make when registering an individual entrepreneur for the first time.

4. Submission of documents and pitfalls when opening an individual entrepreneur. Overview of tax systems

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

At the moment, there are 3 systems of taxation:

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

4.1. Classical or general taxation system (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 taxable base you choose:

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

4.3. Unified tax on imputed income (UTII)

If your activity is subject to UTII payment, then you will pay a fixed tax for a certain period, regardless of revenue and profit.

Important!

By default, a person registered as an individual entrepreneur goes to general taxation system (OSNO) .

If you are going to work according to the simplified taxation system, then together with the filing of documents for registration of an individual entrepreneur, you will need to apply for the transition to the "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 individual entrepreneur, you can make a seal of an individual entrepreneur. To do this, you will need a certificate of the OGRN SP and your TIN. Today there are a lot of companies engaged in the manufacture of seals and stamps, so it will not be difficult for you to make a seal.

Attention!

According to the law, an individual entrepreneur can work without a seal. Just one of your handwritten signatures on any contracts and papers and the inscription "Without a seal" or B / P.

An example of my print:

Pension Fund

Now if you are self-employed (WITHOUT EMPLOYED EMPLOYEES) Pension Fund notify NOT NECESSARY! You register in the PF without declaration, that is, automatically.

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

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

So you will need to open the 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 an individual entrepreneur's current account 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 that, I also advise you to consult with a good lawyer and an accountant to make this procedure more efficient and less costly.

After all the above actions, you can fully conduct business, the main thing is not to forget to report on time and pay taxes. A good accountant will help you with this, and you need to take care of cooperation with him in advance.

You can conduct accounting 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 individual entrepreneur and, as you can see, it is not so difficult.

Let's now analyze the nuances of the IP.

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

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

For example, an individual entrepreneur cannot engage in wholesale and retail sale 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 most common in practice. Full list types of activities that are prohibited for individual entrepreneurs, you can download below:

6.1. Pros and cons of the legal form of an individual entrepreneur

Here I will touch on the main pros and cons of an individual entrepreneur, 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 IP without even resorting to the help of third-party consulting firms.

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

2. Relatively mild penalties

Individual entrepreneurs are practically not checked by the regulatory authorities; there are much fewer requirements for them to comply with various standards and requirements when doing business. The most simple and few reports. Accordingly, the 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, individual entrepreneurship is the most "sparing" form of doing business in all respects.

3. Greater flexibility in work

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 individual entrepreneur that is, in this case, you. Accordingly, you can dispose of this money immediately after receiving it at your discretion, unlike an LLC.

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

Individual entrepreneurs have the right not to have a bank account, working with cash. Then he may need cash machine or strict reporting forms (SRF), but this is the case if the individual entrepreneur works on a simplified or common system taxation.

If he works on "imputation", that is, pays a single tax on imputed income (UTII) or operates under a "patent", in this case he simply puts the money earned in his pocket, paying a flat tax and insurance contributions.

6.1.2. Minuses

1. Degree of responsibility for obligations

Very important!

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

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 away almost everything from you: a car, bank deposits, real estate (if it is not the only housing), other material values ...

An individual entrepreneur is obliged to pay insurance contributions to the pension fund, even if he does not operate or even works 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, that every month of the existence of your IP 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. Inability to name your company

According to the law, an individual entrepreneur, as a subject economic activity in all official documents, he can write only his full name as a name.

For example: IP Ivanov N.V.

Unlike individual entrepreneurs, legal entities, for example LLC, have a name.

For example: Society with limited liability Pupkin & Partners

3. Image moment

It so happened that some companies do not work with individual entrepreneurs, although, in fact, the conduct of commercial activities by an individual entrepreneur and, for example, an LLC does not differ.

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.

To generate documents for registration of an individual entrepreneur, you can use a free online service directly on our website. With its help, you can draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes the procedure in detail. With its help, you will get the most complete idea of ​​how to open an individual entrepreneur in 2020, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Choosing a method for registering an individual entrepreneur

There are two ways to open a PI:

  1. Self-registration of individual entrepreneurs. A fairly easy procedure, which consists in preparing a few simple documents. In addition, new entrepreneurs will gain valuable experience in interacting with tax officials.
  2. Paid registration of an individual entrepreneur through a specialized company. Suitable for those who want to save their time and do not want to delve into the process of state registration of an IP on their own.

How much does it cost to open an IP

Register sole proprietor

Note: Part of the above expenses can be returned if you are registered with an employment center as unemployed.

It is paid to open an individual entrepreneur through a specialized company

The cost of a paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of individual entrepreneurs is not included in this amount. Services for the production of a seal and opening a current account may sometimes not be provided or be carried out for an additional fee.

Comparison of self-registration and paid registration of individual entrepreneurs

Registration method Advantages disadvantages
Self-registration of individual entrepreneurs

Useful experience in preparing documents and communicating with government agencies.

Saving Money on paid services of law firms.

Possible refusal to register due to errors in prepared documents. As a result - loss of time and money (800 rubles).

BUT, if you follow these instructions and carefully prepare the documents, the risk of refusal is reduced to 0.

Paid registration of an individual entrepreneur through a law firm

The company-registrar assumes the risk of refusal to register.

Preparation, submission and acceptance of documents from the tax service is possible without your participation.

Additional expenses.

Transfer of personal data to third parties.

You will be poorly versed in the procedure for registering an individual entrepreneur.

2. We select codes of activity OKVED

Before preparing the documents, you must select from the OKVED directory the codes of the types of activities that you are supposed to do.

In practice, OKVED codes are usually chosen with a margin. Even if you are not exactly sure whether you will engage in this activity or not, then it should still be added to the list. According to you don't have to pay additional taxes and submit reports, since these factors directly depend only on the chosen tax system. Nevertheless, if necessary, you can always add OKVED codes after opening an individual entrepreneur.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (so much fits on one sheet of it). At the same time, it is possible to indicate only OKVED codes consisting of at least 4 digits.

One of the selected codes must be selected as the main... In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on him (provided that the individual entrepreneur will officially have employees and this type of activity will bring at least 70% of income).

note, it is impossible to conduct activities without specifying the OKVED code, as it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

Application for registration of individual entrepreneurs

An application in the P21001 form is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions to fill in, as well as samples of the 2020 application you can see on this page.

Be careful, at the stage of preparation of documents, sign the application not necessary... This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, they refuse to register an individual entrepreneur precisely because of mistakes made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2020, the state duty for registration of individual entrepreneurs, as in 2018, is 800 rubles... You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Save your receipt of payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Inspectorate of the Federal Tax Service know about this, so it is better to play it safe in such a situation and take the receipt with you.

Application for the transition to the simplified tax system

It is very important to choose the correct taxation system, as the amount of taxes paid and the number of reports submitted will depend on it.

Most start-up entrepreneurs are advised to apply the simplified taxation system (STS), as it can be used for almost all types of activities, and it is the easiest to understand and most profitable to use.

5. Submitting documents to the tax office

The collected documents must be submitted to the registering inspectorate of the Federal Tax Service at the place of residence of the individual entrepreneur or at the address of temporary registration, if with an entrepreneur. You can find out the address and contact details of your tax office using this service.

If the future individual entrepreneur submits papers personally, he needs:

  1. Transfer a set of documents to an employee of the Federal Tax Service Inspectorate.
  2. In the presence of the employee, sign the application for registration of an individual entrepreneur.
  3. Receive a receipt confirming the delivery of documents (signed, stamped and the date when you will need to come for the ready-made IP documents).
  4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS employee (it may be required to confirm your transition to the simplified tax system).

For paper feeding through a representative or sending by mail it is necessary to certify and flash a statement in the form of P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and a notification to the address of the Federal Tax Service Inspectorate.

6. We receive documents of a registered individual entrepreneur

On the date specified by the inspector, you must independently come to the tax office for ready-made documents (in 2020, it should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally require a power of attorney.

Note: if you cannot come for the documents on the specified day, they will be sent by mail.

In case of successful registration, the inspector must issue you:

  1. EGRIP record sheet (with OGRNIP number).
  2. TIN certificate (if you did not have TIN before).

In some, the IFTS may additionally issue immediately:

  • Notification of registration with the Pension Fund (Pension Fund);
  • Notification of the assignment of statistics codes (from Rosstat).

Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If mistakes were made through the fault of the registering tax authority, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, now the tax office draws up the EGRIP Record Sheet in the form No. P60009, which has the same legal force, as well as the previously issued certificate of state registration.

Note: if you plan to officially hire employees, then you no longer need to register with the FIU as an employer. From January 1, 2017, the application procedure for registration has been canceled for sole proprietorship employers. Registration and deregistration in the Pension Fund of Russia can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and the Unified State Register of Legal Entities, and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / [email protected]).

To register with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

To open an individual entrepreneur, it is not necessary to contact registrars and pay for legal services... Anyone who decides to do it can cope with this procedure. by own business... In this article, we will tell you about what is required to register an individual entrepreneur, and how an individual can go through self-registration with the tax office.

The most important thing for registration of an individual entrepreneur is to correctly fill out the P21001 form in accordance with the requirements of the Federal Tax Service. If you want to print a ready-made application in a few minutes, then register at personal account and follow our instructions.

What documents are needed to register an individual entrepreneur? The list for opening an individual entrepreneur in 2020 is given in Article 22.1 of Law No. 129-FZ. For convenience, we have split this long list into:

  • documents for opening an individual entrepreneur by a Russian;
  • documents for registration by an individual entrepreneur of a person with the citizenship of another country or without citizenship.

Registration of an individual entrepreneur by a Russian citizen

To open an IP in 2020, a Russian needs to prepare:

  • a form is a statement in which an individual provides the information necessary in order to register an individual entrepreneur (full name, address, passport data, OKVED codes).
  • a photocopy of all pages of the Russian passport.
  • paid receipt in the amount of 800 rubles (state duty for consideration of the application).

Additionally, you may need:

  • Power of attorney for registration actions, if the applicant is represented by another person, for example, a professional registrar.
  • Notification of the transition to the simplified tax system (3 copies). In most cases, the simplified regime turns out to be the most beneficial for a novice businessman. Nevertheless, we advise you to get a free one in advance, it may be easier in your case to work on UTII or STS.
  • If the applicant has not reached the age of majority, then the documents for registration of entrepreneurial status must be supplemented (by choice): notarial consent of the parents; a photocopy of a minor's marriage certificate; a photocopy of the decision of the guardianship authority or the court on the recognition of the applicant as fully capable.

Documents for registration of an individual entrepreneur in 2020 can be submitted in person, sent by mail or entrusted to an authorized person. During a personal visit to the Inspectorate of the Federal Tax Service, it is not required to certify Form P21001 with a notary and a photocopy of the passport is not required, in other cases it is mandatory.

How to get a foreigner status as an individual entrepreneur

Not only Russian citizens, but also foreign citizens can register an individual entrepreneur and conduct a legitimate business in the Russian Federation. Even if an individual does not have citizenship at all, he can study in Russia commercial activities... It is only necessary to prove the legality of being on the territory of the Russian Federation. What documents are needed to open an individual entrepreneur if there is no Russian citizenship?

  1. Application Р21001 is the same form that Russians fill out in Russian. There is no special form provided.
  2. A copy of the applicant's main identity document. Depending on the category of an individual, this can be: passport of the country of citizenship, refugee certificate, certificate of temporary asylum in the Russian Federation; identity card of a stateless person.
  3. A copy of the birth certificate, if the main document of a foreign citizen or stateless person does not contain information about the date and place of birth.
  4. Proof of legal residence in Russia: a copy of the temporary residence permit or residence permit and the original for comparison.
  5. Confirmation of payment of state duty in order to register an individual entrepreneur (the amount is the same as for Russians).

Important: all originals compiled in foreign language, must be translated and certified by a Russian notary.

You can find out more about what documents are needed to open a business, how does an individual entrepreneur differ from an LLC, what features exist during state registration in your region at a free individual consultation.

What does an individual entrepreneur need to run a business

Strictly speaking, the concept of "Constituent documents of an individual entrepreneur" does not correspond to the letter of the law. An individual entrepreneur is not established, this is only a status that an individual receives after registering as an entrepreneur. But if we draw an analogy with legal entity, then constituent documents IP are those papers that prove that you stand on tax accounting and work legally.

Documents for individual entrepreneurs

Identity document

The individual entrepreneur acts on his own behalf, his powers do not need to be confirmed by a power of attorney, decision, order of appointment, etc. In order for your partners or government agencies to make sure that you are you, you must present a passport of a Russian citizen. Foreigners present a foreign passport or its notarized translation. Persons who find themselves in Russia in search of asylum confirm their identity with a refugee certificate or a certificate of a person who has received temporary asylum.

TIN certificate

This is proof of tax registration. Individual tax number for an individual is one. If you did not have one before the opening of the IP, then the certificate will be issued after the registration of the entrepreneur. If the TIN has been assigned earlier, then it must be indicated in the P21001 form.

Certificate of state registration of individual entrepreneurs

Confirmation that the citizen is registered as an entrepreneur. It indicates the OGRNIP number and the date the corresponding entry was made in the state register. Since 2017, a certificate of registration of an individual entrepreneur is no longer issued. Instead, a form is sent to the entrepreneur.

Extract from EGRIP

EGRIP is State Register individual entrepreneurs. The record sheet contains the full name of the individual entrepreneur, passport data, OKVED codes. Before concluding a transaction, counterparties require a fresh statement (no later than a month), which is issued in hard copy only by the FIS. There is another way to establish that the information about the individual entrepreneur is included in the register. allows you to get a shortened version of the entry sheet (without passport data), but this can be done online and without payment.

Statistics codes

Information on the assignment to a business entity and statistical codes (OKATO, OKTMO, OKFS, OKOPF). Codes are required when opening a bank account, filling out payments, submitting reports, etc.

Notification of registration with funds

Initially, the Pension Fund independently registers the insured according to the information of the Federal Tax Service Inspectorate. After hiring individual entrepreneurs, you must additionally register as an employer with the Pension Fund of the Russian Federation and the FSS.

Are you going to open an IP? Do not forget about a checking account - it will simplify doing business, paying taxes and insurance premiums. Moreover, now many banks offer profitable terms on opening and maintaining a current account. You can get acquainted with the offers with us.

Hello! In this article we will talk about what to do after registering an individual entrepreneur.

Today you will find out:

  • What an entrepreneur should do before starting work and in what time frame;
  • What common mistakes can you avoid?

Registration of individual entrepreneurs

State registration of a citizen in the role of an individual entrepreneur is carried out by the Federal Tax Service Inspectorate on the basis of an application. You can submit a basic package of documents to the tax office in person, by registered mail, or through special Internet resources.

The following documents are required for registration:

  • Photocopy of the passport (all pages);
  • Copy;
  • Proof of payment of the state fee (receipt).

A citizen receives a certificate of registration (OGRNIP) and an extract from the USRIP within five working days, after which he officially becomes an individual entrepreneur. But this does not mean at all that at this stage you can relax and immerse yourself in a new activity.

Read on for information on what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an individual entrepreneur

By registering as an individual entrepreneur, a citizen receives a certificate, an extract from the register and no further instructions. It is not surprising that many aspiring businessmen are lost and do not know what to do. Let's look at the main points that should not be forgotten.

Step 1. Choosing a taxation system

After registration, the individual entrepreneur automatically joins the main tax payment system (). But, as in most default situations, this is far from the easiest and most profitable option for a beginner.

To switch to the special regime, certain deadlines have been set for submitting an application to the Federal Tax Service Inspectorate:

  • STS - 30 days after registration of the individual entrepreneur;
  • - within 5 days from the beginning of the application of the regime;
  • - no later than 10 days from the start of application.

In total, the following systems are available to an individual entrepreneur:

OSNO STS UTII Patent
Impressive and complex workflow Simplified workflow The mode is possible only for some types of activities It is possible to apply for any period
Keeping a book of income and expenses is compulsory KUDiR maintenance to confirm income (or income and expenses) Allowed to combine in other modes It is necessary to conduct KUDiR
Minimum tax must be paid The amount of tax does not depend on income and expenses Tax at a fixed rate on the amount of income

Transition to the simplified tax system

To switch to the "simplified" system, an individual entrepreneur must submit an application to the tax office within thirty working days. Latecomers to individual entrepreneurs will remain on the OSNO and will be able to switch to the simplified tax system only from the first quarter of the next calendar year.

Before choosing a "simplified" version, the individual entrepreneur should be aware of the existing limitations in its application. Of course, when a business is just in its infancy, this is hardly relevant, it may come in handy in the future. So, what are the conditions for using the simplified tax system:

  • There are less than a hundred employees on the staff;
  • The annual income of the enterprise is less than 150 million rubles;
  • IE is not engaged in the extraction of minerals, does not produce goods subject to excise taxes;
  • The individual entrepreneur does not conduct legal or notarial practice.

Step 2. Registration with the Pension Fund and the Social Insurance Fund

Since since 2017, the tax authorities administer insurance premiums, there is no need to get up additionally registered with the Pension Fund of Russia. The IFTS will unilaterally transfer the necessary information of the entrepreneur to the Pension Fund and the Social Insurance Fund.

But if an individual entrepreneur plans to hire workers, then, in mandatory, you will need to register with the FSS as an employer in order to pay contributions from industrial accidents and occupational diseases.

This must be done within ten days from the moment when the individual entrepreneur concluded labor contract with an employee.

To register as an employer, you must provide:

  • Application for registration;
  • SP passport;
  • OGRNIP;
  • Extract from EGRIP;
  • Personnel documents confirming the hiring of the first employee (a copy of the order of employment, as well as a copy).

The registration process with the FSS takes about five days, according to its results, the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

Based on the certificate of state registration, in the statistics department, the individual entrepreneur receives a letter containing codes and data that will certainly be useful to the entrepreneur in his future activities. For example, when opening a bank account.

Step 4. Making the seal

, but it raises the status of an entrepreneur in the eyes of counterparties, and besides, it is necessary:

  • On forms of strict reporting, sales receipts (especially important for trade without cash registers);
  • To open a current account in some banks;
  • For certification of waybills;
  • When filling out work books.

You can order a seal from a specialized company by providing a passport, TIN, OGRNIP. It is not necessary to register a seal, but if you wish, you can do it at the tax office.

An individual entrepreneur can have an unlimited number of seals (separately for banking, personnel, other internal documents, forms of strict reporting), but the principle "the more, the better" is not applicable to this situation. In practice, the fewer seals, the easier it is to work with them.

Step 5. Obtaining licenses, notification of regulatory authorities

Certain types of activity in Russia are subject to compulsory licensing. A complete list can be found in Article 12 99-FZ. The licensing authority depends on the direction of entrepreneurship, so if a pharmacist has to go to Roszdravnadzor, then a fireman - to the Ministry of Emergencies.

Most often, individual entrepreneurs have to. Many entrepreneurs who plan to work in the service, catering and other sectors are required to go through this procedure.

You can submit an application to Rospotrebnazdor (in duplicate) in one of the following ways:

  • To the regional authority in person or through a proxy;
  • By registered mail with an inventory;
  • Through the Rospotrebnadzor website or the State Services portal.

Step 6. Registration of a cash desk, opening a current account

If from 2017 only entrepreneurs are required to have a cash register on the simplified tax system, OSNO and, then from July 2019 almost all individual entrepreneurs will be using, with rare exceptions.

An individual entrepreneur is not required to open a current account, but with its help additional opportunities are opened:

  • Receive non-cash payments and transfers (both from clients and counterparties);
  • Make quick transfers to government funds, pay taxes, services and goods of regular suppliers;
  • Pay for goods and services under a contract with other legal entities.

It is very important to take a responsible approach to choosing a bank. It must be verified (worth looking for reviews), reliable. Service rates that are too cheap should be alarming, and too expensive should repel. The range of services provided is also important: online account, lending, speed of transfers.

The list of documents required for depends on a particular bank, but the basis, as a rule, does not differ much from the standard one:

  • Statement;
  • Passport;
  • OGRNIP;
  • Help from Rosstat;
  • Extract from EGRIP;
  • Samples of signatures and seals (to be filled in at the bank itself).

It is not required to notify the Federal Tax Service Inspectorate about opening a current account in 2019.

Step 7. Organize document flow

It is better to sort any documents and store them carefully. Firstly, a check can catch an individual entrepreneur even three years after closing. Secondly, with a streamlined workflow, any work is faster and clearer.

For example, IP documents can be divided into the following folders:

  • State certificates, certificates and licenses;
  • Banking documents;
  • Contracts with regular suppliers (and customers);
  • Personnel documents;
  • Cash documents, forms of strict reporting (especially important in trade).

Common mistakes

Anyone can make a mistake. To minimize the risks, it is necessary to remember about the frequent mistakes made by beginner entrepreneurs.

These include:

  1. Skipping the deadline for submitting an application for the transition to... No more than thirty days are given to submit an application. To be late means to work for a long time (sometimes almost a year) on an unfavorable and difficult general tax regime.
  2. Violation of the terms of registration in state funds... Result: administrative liability and fines.
  3. Ignoring the statistics department... Fines for violations of reporting to statistics are growing every year. Not so much is known about it as about PF or FSS, but in terms of severity, the statistics are not inferior to them.
  4. Unorganized document flow at the enterprise... Do not expect that everything will work out by itself. Papers themselves will not fold themselves into archives, and blank documents will not appear out of nowhere.