Documents required to open a sole proprietorship. Why can they refuse registration? When you don't need a cash register

Any resident of the Russian Federation who has reached the age of 18 can register as an individual entrepreneur. Minors from 14 to 18 years old can also do this, but only with parental consent, and in this case they will need additional documents.

2. What documents are needed to register an individual entrepreneur?

• original passport (notarized copies of all pages of the passport if you submit documents by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are submitting documents in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is placed in the presence of a tax inspector when submitting documents or in the presence of a notary.">completed application for state registration of an individual as an individual entrepreneur (form No. P21001);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online);
• a notarized power of attorney for a representative (if you will submit documents through a representative);
• For an applicant aged 14 to 18 years, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate of the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.
  ">additional documents, if a minor aged 14 to 18 years is registered as an individual entrepreneur.

3. Where can I submit documents?

You can register as an individual entrepreneur only at the place of residence of an individual. Thus, only those who have permanent registration can do this in Moscow. You can submit an application:

• personally or through a representative to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• online using a special service on the Federal Tax Service website. In this case, you will need a qualified one;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. Within the territory of Moscow, documents can also be sent and received via DHL Express and Pony Express.

If you are registered at place of residence in the Central, South-Western or North-Eastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the “My Documents” government service center:

• residents of the Basmanny District - at the public services center “My Documents” of the Basmanny District at the address: Tsentrosoyuzny Lane, building 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, building 2, shopping and entertainment complex "Afimall City";
• residents of the South-Western Administrative District - in the center of public services "My Documents" of district significance in the South-Western Administrative District at the address: Novoyasenevsky Prospekt, building 1, shopping and entertainment center "Spectrum";
• residents of North-Eastern Administrative District - in the public services center "My Documents" of city significance at the address: Mira Avenue, building 119, building 71, All-Russian Exhibition Center pavilion No. 71.

4. When will the documents be ready?

The application review period is 3 working days. You can find out whether the documents are ready at the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 or online using a special service on the Federal Tax Service website.

You can receive completed documents by e-mail, by paper letter by mail, as well as at inspection No. 46 (in person or through a representative) - depending on which method you indicated when submitting the application.

Pay attention! Certificates of registration of individual entrepreneurs are not issued from January 1, 2017. Based on the results of registration, you will receive a record sheet of the Unified State Register of Individual Entrepreneurs (USRIP) and a notification of registration of an individual with the tax authority.

5. How to restore a certificate of registration of an individual entrepreneur?

From January 1, 2017, individual entrepreneur registration certificates are no longer issued. The Unified State Register of Individual Entrepreneurs is maintained electronically. You can only receive a USRIP entry sheet:

• in electronic form (registration on the Federal Tax Service website is required);
• on paper.

Providing information to the Unified State Register of Individual Entrepreneurs online is free. To obtain a USRIP entry sheet on paper, you will need to pay a state fee and also submit the following documents:

• identification document;
• written request (drawn up in any form);
• a receipt for payment of the state duty (using the service on the Federal Tax Service website, you can generate a receipt for payment at any bank or pay online).

You can submit documents:

• to the interdistrict inspection of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;

6. Do I need to inform the tax office about changes in personal registration data?

If you have changed your surname, registration at your place of residence, or passport, then you do not need to report this to the tax office. If you need to change other data in the register (for example, you stopped engaging in one type of economic activity and started doing another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change in information.

To make changes you will need:

• application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. P24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• in person or through a representative with a notarized power of attorney to the interdistrict inspectorate of the Federal Tax Service of Russia No. 46. You can make an appointment online on the Federal Tax Service website;
• by mail with the declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, building 3, building 2, interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow. (within Moscow, documents can also be sent and received via DHL Express and Pony Express);

Opening your own business inevitably involves registering a legal entity in one of the forms. In addition, you can register as an individual entrepreneur.

This is often a simpler and more attractive route than opening a limited liability company. We will describe this procedure in more detail in this article.

What is needed to open an individual entrepreneur and what has changed recently

What documents are needed

In order to register as an individual entrepreneur, you must provide a number of documents:

• First of all, this is about state registration (approved in 2012).
• In addition, you will need a copy of your identification document - it is preferable to use a passport of a citizen of the Russian Federation.
• Receipt for payment of state duty.
• Copy of TIN.

Interestingly, the latter document may not exist. In this case, along with submitting documents, it is necessary to prepare all the papers to obtain a TIN. However, this will seriously delay the time required to review documents and obtain a certificate.

How much does it cost? Paying the state fee and filling out the application

There are two options for submitting an application - in person to the tax authority at your place of residence or through the Federal Tax Service website without an electronic signature. The second option is more convenient in that it requires only a one-time presence at the tax office. However, it has its drawbacks: checking a person’s personal data takes quite a lot of time.

The completed application must contain the following information:

• Full name of the entrepreneur - indicated in the Russian version for citizens of the Russian Federation, in Latin - for citizens of other states.
• Birth information – date, place of birth.
• Citizenship – with clarification of the state for foreign citizens.
• Residence address.
• Details of the identity document - two spaces must be indicated in the number (between the pairs of numbers indicating the series, and between the series and the passport number).
• Details of documents confirming the right to reside in the territory of the Russian Federation (for foreign citizens).
• Information about OKVED codes.
• Confirmation of the accuracy of the data in the application indicating the full name, telephone number in international format and email address.

Information about the person who will attest to the authenticity of the signature on the application will also be indicated - his position and Taxpayer Identification Number (required only if documents are submitted without personal presence).

When paying the state fee, fill out a receipt in which you must indicate:

• residential address and tax identification number of the payer;
• the amount of tax collection (currently - 800 rubles);
• name and details of the payee;
• budget classification code.

Selection of OKVED codes

In order for an individual entrepreneur to legally conduct his business, he must select a code in . This is especially true in cases where activities are subject to licensing by law. Code size cannot be less than 4 digits. In addition, it is advisable to indicate all possible types of activities that the individual entrepreneur plans to engage in (if the selected types are not carried out, liability does not arise).

If necessary, the businessman will be able to change or delete some of the codes specified during registration. To do this, a special application is filled out according to the established rules, and after its consideration, the changes are entered into the unified register of individual entrepreneurs.

It is important to take into account that from January 1, 2016, the oldest OKVED code, number OK 029-2001, will cease to be in force. Accordingly, the choice of code for carrying out activities will be carried out according to 2 others:

1. OK 029-2007.
2. OK 029-2014.

Choosing a tax system

An individual entrepreneur can choose from 5 tax regimes:

1. General (OSNO)– it is necessary to pay personal income tax on the profit received, as well as VAT in the amount of 18 or 10% (depending on the type of activity). In addition, strict reporting is required.
2. Simplified (USN)– it is possible to pay tax on income in the amount of 6% or on the difference between income and expenses in the amount of 15%. It is characterized by less reporting, no need to pay VAT, and a limit on the number of employees to 100 people.
3. Patent– valid only when purchasing a patent, after which the individual entrepreneur’s earnings are not taxed. The peculiarity is that not every businessman can switch to this system - it all depends on the type of activity.
4. Unified tax on imputed income (UTII)– is a fixed amount that is determined for each type of activity. Beneficial if real income is significantly higher than the industry average.
5. Unified Agricultural Tax (USAT)– the rate is 6% on income minus expenses. To switch to this tax, it is necessary that income from agricultural activities account for at least 70% of total income.

In 2016, a number of budget classification codes will change, which include payments for the entrepreneur himself and for his employees. These include various types of insurance premiums.

Regardless of the chosen taxation system, individual entrepreneurs will have to make fixed contributions to the Pension Fund and the Compulsory Health Insurance Fund (PFR and FFOMS) for themselves.

Starting from January 1, 2018, after the entry into force of Federal Law 335 of November 27, 2017, these contributions will not be related to the minimum wage. Now these amounts will be paid in a fixed amount:

• for compulsory pension insurance 26,545 rubles for the billing period of 2018, 29,354 rubles – 2019, 32,448 rubles. – 2020;
• in the Federal Compulsory Medical Insurance Fund: 5,840 rubles for 2018, 6,884 for 2019, and 8,426 rubles for the billing period of 2020.

In addition, the size of these payments depends on the value of revenue (currently the threshold value is 300 thousand rubles per year). In this case, there are 2 options:

1. If the revenue is less than 300 thousand rubles, the entrepreneur must pay only the amounts indicated above.
2. If the revenue is more than 300 thousand, the entrepreneur will have to pay an additional 1% of the amount that exceeds 300 thousand rubles.

If reporting is not submitted on time, the individual entrepreneur is subject to a fine of 8 minimum wages.

An individual entrepreneur, regardless of the chosen tax system, will also have to pay property tax, which in 2018 must be paid before October 1.

A detailed description of the procedure is in the following video:

Submission and receipt of documents

After preparing the necessary package of documents, they need to be submitted to the tax authorities. Submission is carried out at the place of residence. If the place of registration is not indicated in the passport, registration will be carried out at the place of stay.

Documents can be provided in person or remotely: in the second case, a notary certification of a copy of the passport and signature on the application will be required. When the inspection accepts the documentation, it provides a receipt.

Next, you need to wait for the documents to be reviewed, the period of which is 5 working days. If they are filled out correctly, the entrepreneur receives registration certificate and extract from the Unified State Register of Individual Entrepreneurs. However, they can be delivered by mail or delivery service, or received through a representative.

Possible reasons for refusal

From time to time it happens that an entrepreneur is denied registration. It is important to understand that the decision may be made unfairly - in this case, this issue is resolved in court.

The most common reason for refusal is that the aspiring businessman has chosen an activity that he cannot do. In particular, these are:

• All types of activities related to aviation (production, organization of transportation, etc.).
• Pharmaceutical activities (and drug production).
• Opening of investment and other funds.
• Production and sale of narcotic drugs, ammunition and weapons.
• Production and sale of alcohol-containing products.
• Organization of employment of citizens (for example, as a recruitment agency).
• Sale of electricity, etc.

Secondly, they may refuse if the application is filled out incorrectly or if not the entire package of documents is provided. If all the necessary papers are submitted at a location other than your place of registration, the tax office will also refuse to create it. A similar situation will arise if, by a court decision, the individual entrepreneur had to cease his activities for a certain period, which has not yet expired.

If an individual is already registered as an individual entrepreneur (in case the liquidation procedure has not been completed), he does not have the right to obtain permission to carry out activities. Finally, if the entrepreneur is declared bankrupt or closed forcibly, registration will not be carried out. However, this ban ends one year after these events.

Registration in other funds

For an individual entrepreneur, registration with 2 funds is required - the Pension Fund and the Compulsory Medical Insurance Fund. To register with them you must submit:

• Certificate of registration as an individual entrepreneur.
• Identity documents.
• Documents confirming registration.
• Certificate of registration with the Federal Tax Service.

In addition, in some cases it is necessary to register with the Social Insurance Fund:

• In case of hiring employees and concluding an employment contract.
• In case of concluding an agreement with the obligation to pay contributions to the fund.

Then, in addition to the above, documents will be required that will confirm the entrepreneur’s obligation to pay insurance premiums (most often these are considered labor or).

In most cases, the Federal Tax Service independently transmits data on individual entrepreneur registration to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund.

Printing, opening a current account, cash register

The cost of producing a seal varies from 300 to 1000 rubles (in the absence of a serious anti-counterfeiting system). It is necessary in order to further protect documents, to create a better image for the trust of clients, as well as to obtain a current account (since many banks require its presence), however it not required. The production time is one day.

After receiving the seal, you must open a current account. To do this, you need to submit a number of documents:

• IP certificate.
• Extract from the Unified State Register of Individual Entrepreneurs.
• Notification of registration with the tax authority.
• Notification of assignment of codes from Rosstat (not a mandatory item).
• Seal.
• Identity document.

Finally, you need to open a cash register. In some cases it is not mandatory:

• When working on UTII.
• When filling out strict reporting forms when providing services.
• When carrying out certain types of activities established by Federal Law.
• When carrying out activities in hard-to-reach places defined by a special list.

Thus, in 2018, the procedure for opening an individual entrepreneur will change somewhat compared to previous years. However, the main changes came back in 2015, so there are not many new nuances. If you carefully fill out the documents, the likelihood of not receiving a certificate is reduced to zero.

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And there are objective reasons for this. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are absent.

Taxation

There are 3 main taxation systems available for individual entrepreneurs:

1. The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Individual entrepreneurs are also required to pay property taxes.
2. Simplified taxation system (STS). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (PTS). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for individuals wishing to become entrepreneurs are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”. Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

• private security activities;
• production and trade of alcoholic beverages and medicines;
• electric power industry;
• development and production of military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to conduct business activities:

1. If you have an employment contract and permission from an adult legal representative, an individual entrepreneur can be registered from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:

1. First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of a document confirming your residential address (if your passport does not contain this data).
5. Receipt confirming payment of the state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship of the Russian Federation.

Important! If you don’t want to go into details, we recommend using the popular service for all regions of the Russian Federation “My Business”. There you can register an individual entrepreneur online in 15 minutes. The service will automatically prepare all documents and even open an account. Very convenient if you don’t want to go to the tax office.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

1. Application on Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
4. A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
5. You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

1. Full name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of birth.
6. Data about the citizen's passport: number, series, when and by whom it was issued.
7. Telephone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. You need to check with the tax service whether there is such a need. Now let's take a closer look at which aspects should be given special attention during the filling process.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, this will require an account with State Services or a taxpayer’s personal account, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

1. State duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but without it many transactions are simply impossible, so it is better to do it anyway.
3. Notary services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
5. The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not a mandatory requirement for registration, but you will certainly need it in business, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to seek additional help from specialists or go through the procedures on his own, where possible.

Important! If you want to simplify the procedure and reduce costs, we recommend using the popular service for all regions of the Russian Federation “My Business”. There you can register an individual entrepreneur online in 15 minutes. What does this service provide:

• Hints for filling out, automatic generation of documents, eliminating errors
• Detailed guidance on what to do next (including addresses of inspections closest to you)
• Sending a notification about starting a business activity to the supervisory authority online
• Possibility of opening an account online and under special conditions

This service has been tested by us, please leave your comments about its work under this article.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
3. Incorrect document submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an unclosed individual entrepreneur.
5. If 12 months have not passed since the forced closure of the previous individual entrepreneur.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, a new “product code” requisite will appear for online cash register receipts.

From January 1, it is planned to increase VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registering through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

Many people wonder how to open an individual entrepreneur in 2016: The step-by-step instructions in our article will help you understand this topic.

First you need to find out who he is "individual entrepreneur" An entrepreneur on a private (individual) basis is an individual who is registered in accordance with all legislative norms and is engaged in entrepreneurial activities without being founded by another legal entity. An individual entrepreneur is also a taxpayer, sending tax contributions to the Pension Fund of the Russian Federation.

Opening an individual entrepreneur in 2016 step by step

The first question that usually arises from “newbies” in this field sounds something like this: “Is it worth registering an individual entrepreneur?”

We will answer that this must be done. Every entrepreneur must register, although this procedure is usually not the most pleasant for novice company owners. It is usually accompanied by bureaucratic delays, all kinds of fees and the loss of nerve cells dear to us.

However, if you do not officially register your individual entrepreneur, you will be forced to conduct your activities “underground”. In this case, you will, unfortunately, have to forget about large contracts and conversations with other organizations. Among other things, without registering an individual entrepreneur, you will not be able to even open a current account in any bank. This may cause a lot of suspicion among other companies, so they most likely will not want to do business with you: to unauthorized entrepreneurs usually there is no trust in this environment.

So, here we clearly come to the conclusion that it is imperative to register an individual entrepreneur at the initial stage. It will become first step to opening your company.

Choosing a tax system

The amount of state duty that an individual entrepreneur is obliged to pay is determined depending on what taxation system he will choose for himself. This system is formed, in turn, based on the type of activity of the company and the amount of its expected income.

Types of taxation systems:

• OSNO - general taxation system;
• STS - simplified taxation system or “simplified”;
• Unified Tax - Unified Agricultural Tax.

There is also such a thing as UTII— single tax on imputed income.

Taxes that an individual entrepreneur may pay:

• Fixed fee for individual entrepreneurs. Paid if the company has no employees. In 2016, the amount of this duty is 22261.38. This figure is relevant for individual entrepreneurs working under the “simplified” system, as well as if the entrepreneur’s profit does not exceed 300 thousand rubles per year. If the income is above 300 thousand, then the entrepreneur is forced to pay + 1% to the amount of the difference from his income and the established 300 thousand rubles;
• Established payments for citizens employed ( 13% of salary employee);
• Additional tax deductions depending on the type of activity of the company;
• Taxes assigned depending on the choice of one or another tax systems.

When choosing a tax system, it is very important to indicate the correct OKVED code(all-Russian classifier of types of economic activity), corresponding specifically to your direction. It is not necessary to indicate only one code if you are trying to cover, for example, two or more types of activities at the same time. First, you will need to decide on the main code of your activity, and then indicate additional ones (if any).

General taxation system

OSNO is most inaccessible The tax system is difficult to understand, and it is also quite difficult financially.

OSNO involves payment the following taxes individual entrepreneur:

• Personal income tax, which is equal to 13% (this value is valid only for entrepreneurs who are residents of the Russian Federation);
• Value added tax at rates of 0%, 10%, 18%;
• Personal property tax of up to 2%.

Let's look at cases in which your tax system will act according to OSNO rules:

• Individual entrepreneur is a VAT payer;
• An individual entrepreneur does not meet the criteria allowing him to switch to a simplified taxation system;
• The individual entrepreneur is not aware of the existence of “simplified taxation” and other taxation systems, or he has not submitted an application to switch to the simplified tax system;
• An individual entrepreneur is not included in the category of persons who can count on certain income tax benefits.

Simplified taxation system

Tax rates under the simplified tax system are significantly lower than in other systems. Moreover, the entrepreneur himself not obliged to pay VAT.

Tax rates under the simplified system directly depend on the object, chosen by the entrepreneur for subsequent taxation. What can act as such an object? Let's say this could be the income of the owner of an individual entrepreneur. In this case, he will need to pay 6% of his profit to the Pension Fund of the Russian Federation. In this case, there can be no talk of any reduction in the interest rate.

Payments are calculated directly proportional. That is, for one quarter, 6% of income for this particular quarter is considered; for the six months, 6% of the profit received for the given six months is calculated, etc.

Among other things, the entrepreneur has the right to choose a formal object called "income minus expenses." The rate for this choice will be 15%. In order to correctly calculate this type of tax, you should take income reduced by the amount of expenses. In this case, there are reduced rates that are set for certain categories of citizens. Regional legislation has the right to set the interest rate, so it varies from 5% to 15%.

The procedure for switching to “simplified”:

• Transition to simplified tax system together with registration as an individual entrepreneur. The application must be submitted along with a complete package of required documentation. If this was not done at the same time, then the citizen is given an additional 30 days to reflect and take subsequent actions;
• Transition to simplified tax system from a different taxation regime. This transition can only be made for the next calendar year. In this case, the tax service must be notified before December 31 of the current year. Thus, if you have not completed an application for the simplified tax system immediately or within 30 days, then you will only be able to pay taxes under the simplified regime next year.

Payment of state duty and required documents

Before submitting a package of documents to the tax service, you must first pay the state fee for opening your own individual entrepreneur. This operation is carried out in any popular bank. In 2016, the amount of state duty is 800 rubles. We advise you not to throw away the payment receipt immediately after leaving the bank, as it will be useful to you at the stage of submitting documents to the tax service.

Documents required to submit an application to open an individual entrepreneur:

• Identity document (passport);
• A bound photocopy of all pages of the passport;
• TIN and its copy. If you do not have this document, please contact the tax service to obtain it. The certificate will be ready in one or two weeks;
• Payment receipt;
• Application for registration of individual entrepreneurs in form P21001;
• Application for the application of a simplified taxation system in form No. 26.2-1, written in two copies (if necessary).

When you submit a complete package of documents to the tax office, they will give you receipt. You will need to return with it for the completed documents at the appointed time.

Documents received after registration

Individual entrepreneur registration period - five working days. True, it often happens that documents are still not ready by the deadline - the signature of one or more officials is required. In this situation, you just need to be patient and wait for the final completion of registration.

When registration is finally completed, you will be given the following package of documents:

• Certificate of registration with the tax authority;
• OGRNIP - certificate of your registration as an individual entrepreneur on a state basis;
• Certificate of registration with the Pension Fund as an individual entrepreneur (at the place of current registration);
• Unified State Register of Individual Entrepreneurs - extract from the Unified State Register of Individual Entrepreneurs;
• Notification of assignment of Rosstat statistics codes to you.

What is the price of registering an individual entrepreneur in 2016?

Let's find out what the approximate cost of opening an individual entrepreneur is.

Of course, if you do this business yourself, then you will only have to pay a state fee, which is 800 rubles. Add to this amount another 200-300 rubles, which you can spend on stamps and photocopies of various papers. However, some resort to the help of third parties to open an individual entrepreneur in order to save themselves from paperwork. Let's see how much they can cost "intermediary" services in this case:

• Preparation of all documents will cost from 500 to 2000 thousand rubles;
• If you want to entrust absolutely all the work of registering an individual entrepreneur to specialists, you will have to shell out from 3,000 to 5,000 rubles from your pockets.

If your business activity involves having your own seal, then its production will cost an additional 300-500 rubles. To open a current account, you will need to spend another couple of thousand (the exact cost depends on the bank and tariffs).

What to do after opening an individual entrepreneur?

After registration is completed, you will receive letter from PFRF, containing the accrual system and calculation of all your future taxes. In addition, the letter will contain a reminder for entrepreneurs about payment deadlines.

It should be noted here that after the official opening of the IP, no more services no notification required.

As a rule, individual entrepreneurs create in a bank open current account for the further conduct of their economic activities. Previously, after its opening, it was required to notify the Pension Fund about this within five working days. Now this procedure is not necessary, since the Pension Fund will be notified automatically about the opening of your bank account.

An important point in running a business is owner's personal seal, although in most cases its presence is not necessary. The legislation provides for the mandatory presence of a seal only for entrepreneurs working on UTII and not using cash register equipment. In addition, printing is necessary for those individual entrepreneurs whose activities involve direct cooperation with other companies.

Necessity of CCP

Quite a lot of entrepreneurs are wondering whether they will need cash register equipment after registering an individual entrepreneur.

The procedure and rules for using this equipment in the work of individual entrepreneurs are established Federal legislation. Officially, an entrepreneur is obliged to use a cash register in his activities only if he is engaged in trade and also provides services not for cash, but by bank transfer.

If payment is made in cash, then there is no need for a cash register. However, it must be taken into account that then the entrepreneur is obliged to write out strict reporting forms.

No cash register required if you are doing:

• Sale of securities;
• Sales of travel tickets and coupons for travel on public transport;
• Sales of newspaper products and related products (only if half of the total turnover comes from magazines and newspapers). Accounting for the proceeds is calculated separately;
• Sales of food and non-food products from carts, trays, baskets (in small volumes);
• Sales of religious paraphernalia;
• Sales of lottery tickets;
• Sales of postage stamps;
• Trade in tea and coffee products on trains;
• Trade in ice cream and soft drinks in kiosks;
• Acceptance of recycled materials from other citizens (with the exception of scrap metal);
• Trade in vegetable oil, vegetables, fruits, fish;
• Trade from tanks (milk, beer, kvass);
• Providing nutrition for children in educational institutions;
• Sales of postage stamps;
• Trade in markets, exhibition complexes (closed stores, kiosks, auto shops, pavilions do not fall into this category).

Is it possible to refuse registration of an individual entrepreneur and why?

It also happens that you may be denied registration as an individual entrepreneur. This can happen for various reasons. Let's take a look most common cases, because of which the tax office often refuses an application for registration of an individual entrepreneur:

• The applicant submits incorrect documents;
• The applicant submits documents to the wrong authorities (this is quite rare);
• The application contains typos or errors or incorrect data is provided;
• The documentation was not submitted in full;
• The applicant was declared bankrupt, and less than one year has passed since this status was established;
• The applicant has a sentence prohibiting him from conducting business activities.

Of course, you can open an individual entrepreneur and on one's own. In fact, it is not as difficult as it seems at first glance.

It goes without saying that completing documents and registering a form through third parties is much easier and faster. However, in self-registration of individual entrepreneurs there is also many advantages: You will gain invaluable experience, get acquainted with various subtleties and controversial issues of the entire process, understand to whom and for what you are giving your money, learn what you are responsible for, etc. In addition, you will not need to overpay for the work of intermediaries, and you can then safely invest the saved funds in the development of your own entrepreneurial business.

Conclusion

So now you know how to open an individual entrepreneur in 2016: The step-by-step instructions presented in our article will allow you to do this without much effort. After carefully studying the material, you will not only learn about the types of tax systems, the procedure for registering individual entrepreneurs and the required documents, but also decide whether you should deal with this matter yourself or the best option would be to involve specialists. The main thing is to be persistent and active, and then soon you will be able to engage in entrepreneurial activity on all legal grounds.

To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you will be able to prepare 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 in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of ​​how to open an individual entrepreneur in 2019, 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. Select the method of individual entrepreneur registration

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship?

Register an individual entrepreneur yourself

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

Paid to open an individual entrepreneur through a specialized company

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

Comparison of self-registration and paid registration of individual entrepreneurs

2. We select OKVED activity codes

Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.

In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, 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 the application for registration of an individual entrepreneur (that much can be placed on one sheet). At the same time, you can only indicate OKVED codes consisting of at least 4 digits.

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

Please note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.

Free consultation on individual entrepreneur registration

3. We prepare the necessary documents

Application for registration of individual entrepreneur

An application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.

Be careful to sign the application at the stage of preparing documents no need. 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, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid finding yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.

Keep your receipt confirming 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 Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.

Application for transition to simplified tax system

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

Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.

5. Submit documents to the tax office

The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.

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

1. Submit a set of documents to the Federal Tax Service officer.
2. In the presence of an employee, sign the application for registration of individual entrepreneurs.
3. Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
4. Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form 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 the contents and a notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.

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

If registration is successful, the inspector must issue you:

1. USRIP record sheet (with OGRNIP number).
2. TIN certificate (if you didn’t have a TIN before).

Some Federal Tax Service Inspectors may additionally immediately issue:

• Notification of registration with the Pension Fund (PFR);
• Notification of 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 errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

Please note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.

Note: if you plan to officially hire employees, then you no longer need to register with the Pension Fund as an employer. From January 1, 2017, the application procedure for registration has been canceled for individual entrepreneurs. Registration and deregistration with the Pension Fund of Russia can be carried out on the basis of information contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Entrepreneurs and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11/1628@).

To register with the Social Insurance Fund, 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.