So you've decided to become an entrepreneur! A good prospect for those who are tired of depending on the bosses and want to become the master of their lives! One of the solutions to this issue is the design of IP. What you need to open an IP - this is our detailed material.

IP - who is this?

It is most expedient to become an individual entrepreneur, or an individual entrepreneur, for those who want to conduct business as an individual, that is, without forming a legal entity.
What is the difference? The fact that legal entities must have an authorized capital and a legal address. An individual entrepreneur is exempt from these conditions, however, there is one important point here - according to the law, an individual entrepreneur must be liable for obligations with all his personal property.

How does an individual entrepreneur differ from a private person working without registration, what is called “for himself”?

Firstly, when registering an individual entrepreneur, the length of service is credited. Secondly, illegal employment is punishable. Well, and thirdly, if the activity is related to the wholesale purchase of goods, then many firms do not provide for deliveries for private traders.

Who can be registered as an individual entrepreneur?

• All adult capable citizens of the Russian Federation;
• Minor citizens recognized as capable by the relevant authorities;
• Minor citizens who have permission to engage in entrepreneurial activities from their parents or guardians;
• Foreigners, with a temporary or permanent Russian residence permit.

Are there any exceptions? Yes, I have! The legislation of the Russian Federation prohibits the opening of individual entrepreneurs to citizens who are in the state and municipal service. For all other working citizens, there are no obstacles in terms of registering an IP.

What you need to open an IP - the first steps!

Registering an individual entrepreneur is not really difficult for you. But first, you will need to take a number of actions that will allow you to carry out the registration procedure without delay in the future.
The fact is that even before submitting documents to the relevant authorities, it is necessary to decide on some fundamental points.

1. Select activities.
There is the All-Russian Classification of Economic Activities (OKVED), in which each type of activity is assigned a specific code. Therefore, the future entrepreneur needs to choose the scope of his activity and, based on this, determine its OKVED code.
An important point: you can specify several codes, but the code of your main activity must be specified first. It is not forbidden to select several codes at once with an eye to the future expansion of activities.
If, in fact, any activities are not carried out, no sanctions from the tax and other structures will follow. And when a favorable moment comes to expand the business, it will not be necessary to go to the tax office again in order to make changes or additions to activity codes.

2. Determine how we will pay taxes.
This issue also needs to be resolved in advance so as not to delay the registration process in the future. The most optimal solution for individual entrepreneurs is the simplified taxation system (STS).
Here it will be necessary to make a choice of the object of taxation. There are two of them: "income" and "income minus expenses." In the first case, the tax rate will be 6% on all your business income. If the second option is chosen, then the rate, depending on the region, will vary from 5 to 15%.
In addition to the simplified tax system, the Patent Taxation System (abbreviated as PSN), the Single Imputed Income Tax (UTII) and some other special tax regimes, depending on the type of activity, may be convenient for individual entrepreneurs.

3. Get a TIN.
It is advisable to obtain a TIN in advance - taxpayer identification number. If it already exists, it’s good, if not, then we submit an application to the tax office at the place of registration to receive it.
Obtaining a TIN can be timed to coincide with the submission of documents for registration of IP, but this may somewhat delay the registration period.

4. Pay the state duty.
For registration of IP, you must pay a state fee. You can do this at any branch of Sberbank. For several years now, the amount of the fee has remained within the limits of 800 rubles. However, you should know that a bill has already been submitted to the State Duma to increase the fee for registering entrepreneurial activities. So it is not surprising if soon this amount will change upwards.

Collection of documents for registration of IP!

So, all the preparatory measures have been taken, we are starting to put together all the documents that are needed to open an individual entrepreneur: a passport, a photocopy of a passport, a receipt for payment of state duty, a TIN and a copy of it, a completed application for registration of an individual entrepreneur - it can be downloaded on the website of the Federal Tax Service (form P21001), or take the form at the nearest tax office.

A few words should be said about completing this application. The fact is that, despite the sufficient simplicity of the form, it is easy to make a mistake in filling it out. Especially carefully you need to fill in the passport data - strictly in accordance with the way they are written in the passport itself!

In addition, blots and typos are strictly not allowed, so be very careful when filling out an application. Everything is not so complicated, especially since there are a lot of sites on the Internet with examples of how to fill out the P21001 form correctly.

The application consists of 5 sheets that must be numbered, stitched and sealed with your signature.
If you personally go to register your individual entrepreneurship, then this stage of preparing documents is over.
If the documents are sent through an intermediary or by mail, notarization of the documents and your signature is required.

Onward to the tax office!

So we came directly to the registration of an individual entrepreneur, that is, to a visit to the tax office. But not the first one that came across, but the one that is located at the place of your official registration. The actual place of residence does not play a role in this.

Example: you are registered in Khabarovsk, but live in Moscow, where you are going to conduct your business. Documents for registration of individual entrepreneurs must be submitted in Khabarovsk! It is in this case that it becomes necessary to resort to the help of e-mail (through special services), intermediaries by proxy or the services of the Russian post.
If there is no permanent residence permit in the passport, it is allowed to issue an IP at the address of temporary registration.
When applying in person to the FTS inspection department at the place of registration, we hand over all prepared documents to the inspector. At the same time, you can apply for the tax system of your choice.
Now is the time to take a breath: your documents will be reviewed within 5 working days from the date of submission.

What you need to open an IP - we get the documents!

And now the waiting period has expired, you go to receive documents. What will be given to you as confirmation of the status of an individual entrepreneur?

1. Document on registration with the tax office
2. Extract from the state register of IP (EGRIP)
3. Certificate of state registration as an individual entrepreneur (OGRNIP)

Also, you can immediately receive documents on registration with the Pension Fund, TFOMS and notification of the assignment of codes in the statistical authorities. If they are not issued by the tax authorities, then you will need to go to all these authorities in order to collect a complete package of all the listed documents.

When the documents are received, you can start doing business as an individual entrepreneur within the types that were indicated.
However, there are cases when, based on the results of consideration of documents, citizens are denied opening an IP. In particular, this happens due to incorrectly specified information or an incorrectly completed application. In any case, the refusal must be motivated.
If this happens, then the entire procedure for submitting documents will have to be repeated, while the state duty will need to be paid again, in the same amount.

We open IP - the price of the issue!

The simplest, but also the most expensive way of registering an IP is to delegate the solution of this issue to specialized firms. Employees of such a company will do all the work for you and provide you with a ready-made package of documents. The cost of such services in large cities usually starts from 5,000 rubles.

If you do everything yourself, then the minimum amount of expenses will cost 800 rubles for paying the fee, well, and the cost of photocopies of the necessary documents.
We complicate the options by resorting to the help of intermediaries. Notary services for certification of documents and signatures will cost an average of 400 rubles. It is difficult to translate the services of an intermediary into monetary terms, since if someone close to you solves this problem of yours, then it may not cost you anything, and if you hire someone from the outside, then the price, as they say, will be negotiable.

More options: you decide that you, as an entrepreneur, need a current account and a seal (which is not at all necessary for an individual entrepreneur). In this case, you need to add another 1000 rubles for opening an account and about 500 for making a seal.
If you have carefully read our article, now you know what you need to open an IP. Step by step following our recommendations, it will not be difficult to carry out the entire registration process without anyone's help. Good luck with your own business!

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

Today you will learn:

• What should an entrepreneur do before starting work and in what terms;
• What are the common mistakes you can avoid?

IP registration

State registration of a citizen as an individual entrepreneur is carried out by the Federal Tax Service 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 passport (all pages);
• Copy ;
• Confirmation 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 more about what to do after registering with the tax office in our step-by-step instructions.

What to do next after registering an IP

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

Step 1. Choosing a taxation system

After registration, the IP automatically gets on the main tax payment system (). But, as in most “default” situations, this is far from the easiest and most profitable option for a beginner.

For the transition to a special regime, certain deadlines are set for submitting an application to the IFTS:

• USN - 30 days after registration of IP;
• - 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:

Transition to USN

To switch to a “simplified system”, an individual entrepreneur must submit an application to the tax service within thirty working days. Late IP 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 “simplification”, an individual entrepreneur must be aware of the existing restrictions in its application. Of course, when a business is just emerging, this is hardly relevant, but in the future it may come in handy. So, what are the conditions for the application of the simplified tax system:

• There are less than a hundred employees in the state;
• The annual income of the enterprise is less than 150 million rubles;
• The individual entrepreneur is not engaged in mining, does not produce goods subject to excises;
• The individual entrepreneur does not conduct a lawyer or notarial practice.

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

Since the tax administration has been administering insurance premiums since 2017, there is no need to additionally register with the FIU. The IFTS will unilaterally transfer the necessary information from the entrepreneur to the Pension Fund and the FSS.

But if an individual entrepreneur plans to hire workers, then, without fail, it will be necessary 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 date when the individual entrepreneur entered into an employment contract with the employee.

To register as an employer, you must provide:

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

The registration process with the FSS takes about five days, following which the entrepreneur is assigned a registration number.

Step 3. Visiting the statistics service

On the basis of the state registration certificate, the IP receives a letter in the statistics department, which contains codes and data that will definitely be useful to the entrepreneur in future activities. For example, when opening a bank account.

Step 4. Making a seal

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

• On strict reporting forms, sales receipts (especially relevant for trading without cash registers);
• To open a current account in some banks;
• To certify waybills;
• When filling out work books.

You can order a seal in a specialized company by providing a passport, TIN, OGRNIP. It is not necessary to register a seal, but if desired, this can be done at the tax office.

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

Step 5. Obtaining licenses, notifying regulatory authorities

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

Most often, IP accounts for. Many entrepreneurs planning to work in the service, catering and other sectors are required to go through this procedure.

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

• To the regional body in person or through an authorized person;
• By registered mail with an inventory;
• Through the website of Rospotrebnadzor or the State Services portal.

Step 6. Registering a cash desk, opening a current account

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

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

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

It is very important to responsibly approach the choice of a bank. It must be verified (it is worth looking for reviews), reliable. Service rates that are too cheap should put you off, and too expensive should put you off. The range of services provided is also important: online account, lending, speed of transfers.

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

• Statement;
• Passport;
• OGRNIP;
• Certificate from Rosstat;
• Extract from the USRIP;
• Sample signatures and seals (filled in the bank itself).

It is not required to notify the IFTS of opening a current account in 2019.

Step 7. Organize the workflow

Any documents should be sorted and stored carefully. Firstly, an audit can catch an individual entrepreneur even three years after closing. Secondly, with an established workflow, any work goes faster and more clearly.

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

• State certificates, certificates and licenses;
• Bank documents;
• Contracts with permanent suppliers (and clients);
• personnel documents;
• Cash documents, strict reporting forms (especially important in trade).

Common Mistakes

Everyone can make a mistake. To minimize the risks, it is necessary to remember the common mistakes made by novice entrepreneurs.

These include:

1. Missing the deadline for applying for transfer 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) in an unfavorable and difficult general tax regime.
2. Violation of the terms of registration in state funds. Result: administrative responsibility and fines.
3. Ignoring the statistics department. Penalties for violations of reporting to statistics are growing every year. Not as much is known about it as about PF or FSS, but statistics are not inferior to them in terms of severity.
4. Unorganized document flow in the enterprise. Don't wait for everything to work itself out. Papers will not fold themselves into archives, and forms of documents will not appear out of nowhere.

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 the consent of their parents, and, in this case, they will need additional documents.

2. What documents are needed for registration of IP?

• original passport (notarized copies of all pages of the passport if you are applying by mail or through a representative);
• copies of all pages of the passport;
• Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put 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. Р21001);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online);
• a notarized power of attorney for a representative (if you submit documents through a representative);
• For an applicant aged 14 to 18, 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 by the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring a person registered as an individual entrepreneur as fully capable.
  "> additional documents if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

If you need help with preparing a package of documents, you can contact the State Budgetary Institution "Small Business of Moscow". The service will help future entrepreneurs to receive a set of documents for state registration as an individual entrepreneur free of charge and as soon as possible. An application for the preparation of documents can be submitted:

• online . Finished documents can be picked up at the selected business service center after 24 hours;
• in person at any of the business service centers - in this case, you will receive a ready-made set of documents on the day you apply.

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 apply:

• 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 website of the Federal Tax Service;
• online using a special service on the website of the Federal Tax Service. In this case, you will need a qualified;
• by mail with a declared value and an inventory of the attachment to the address: 125373, Moscow, Pokhodny proezd, house 3, building 2, Interdistrict 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 the place of residence in the Central, Southwestern or Northeastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the My Documents public services center:

• residents of the Basmanny district - in the center of public services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, house 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, house 2, shopping and entertainment complex "Afimall City";
• residents of the SWAD - in the center of public services "My Documents" of district significance in the SWAD at the address: Novoyasenevsky Prospect, Building 1, shopping and entertainment center "Spektr";
• residents of the North-East Administrative District - in the center of public services "My Documents" of urban significance at the address: Mira Avenue, house 119, building 71, pavilion of the All-Russian Exhibition Center No. 71.

4. When will the documents be ready?

The term for consideration of the application is 3 working days. You can find out if 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 website of the Federal Tax Service.

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

Note! Certificates of registration of individual entrepreneurs from January 1, 2017 are not issued. Upon registration, you will receive a record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) and a notice of registration of an individual with a tax authority.

5. How to restore a certificate of registration of IP?

From January 1, 2017, certificates of registration of individual entrepreneurs are not issued. The Unified State Register of Individual Entrepreneurs is maintained in electronic form. You can only get the USRIP record sheet:

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

Providing EGRIP information online is free. To obtain an EGRIP entry sheet on paper, you will need to pay a state duty, as well as submit the following documents:

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

You can submit documents to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46. Appointments can be made online on the FTS website.

You can also get information from the USRIP record sheet, for this you need to submit documents to.

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

If you have changed your surname, registration at the place of residence, passport, then you do not need to report this to the tax office. If it is necessary to change other data in the register (for example, you stopped doing 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 of information.

To make changes you will need:

• an application for amendments to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs (form No. Р24001);
• copies of documents on the basis of which changes will be made.

Documents can be submitted:

• personally or through a representative on a notarized power of attorney to the interdistrict

If you decide to start your own business, this indicates the maturity of your thoughts and readiness for action. You need to obtain the right to conduct commercial activities on the territory of the Russian Federation, that is, to obtain the legal status of an individual entrepreneur. Article 23 of the Civil Code of the Russian Federation provides such a right for residents of Russia or citizens of another country. The path to this status will take 10 steps, which you can go through yourself or instruct specialists to do it.

How to open an IP on your own, avoiding mistakes and delays, acting systematically and according to the instructions, read in this article. Information about the latest legislative innovations and trends in this area will also be useful.

Before starting actions to open an IP, you need to analyze the pros and cons of doing business in this capacity. Perhaps, as a result, a decision will be made to postpone the start of business activities or establish not an individual entrepreneur, but another form of entrepreneurship - because this is also the right of an individual to do.

See more: pros and cons.

Advantages of sole proprietorship

1. Relatively easy registration. Opening an IP is a simpler procedure than establishing an LLC. A newly-minted businessman can go through this path himself, without hiring specialist consultants and / or lawyers for this.
2. Property income. For individual entrepreneurs, cash transactions are not required. There are no limits on the cashing out of proceeds and requirements for a report on its spending, all of it belongs to the entrepreneur - in the form of cash or money in a bank account.
3. tax savings. For individual entrepreneurs, the tax burden is much lighter than for other businessmen. There is no property tax. You can apply for a simplified taxation system or another convenient tax scheme.
4. Easy reporting. Individual entrepreneurs do not need to submit permanent accounting reports and generally keep painstaking accounting. Financial accounting is simplified as much as possible. Relationships with tax authorities are minimal.
5. More modest sanctions. If something goes wrong, the IP risks much smaller fines than the LLC.
6. Simple liquidation. If you want to close the IP will not be difficult and will not take much time.

Disadvantages of IP

1. Personal property liability. The financial obligations of an IP apply to all its property, in contrast to an LLC, which is responsible only for the property of a legal entity.
2. Caution on the part of legal entities. It is more difficult for individual entrepreneurs to build relationships with organizations, for example, banks, funds, serious commercial structures.
3. PF should get it. An individual entrepreneur is obliged to make monthly contributions to the Pension Fund, even if he is temporarily not operating and does not receive income. For an LLC, a zero balance and suspension means a “holiday” for contributions to the Pension Fund.
4. "What falls is gone." When calculating personal income tax, an individual entrepreneur is not entitled to take into account past losses, unlike an LLC.
5. The owner is a gentleman. Immediately two minuses associated with the establishment of personal entrepreneurship. Firstly, it will not be possible to conduct business jointly, at least de jure, since individual entrepreneurs cannot have co-founders. Secondly, the owner of the IP is its full leader: the owner and director in one person. Hiring another representative for this purpose without a notarized power of attorney will not work.

For your information! IP as a form of entrepreneurship is suitable for novice businessmen, those who want to manage their business alone. It is especially convenient to act as an IP when building a business based on interaction with other people. If there are 2 or more founders, you will have to register an LLC.

In what cases it is impossible to register an IP in 2019

The legislation of our country prohibits the registration of individual entrepreneurs for certain categories of individuals, as well as when choosing certain types of activities.

Reasons why you can't start a business

• Second IP. If a citizen has previously registered an individual entrepreneur and has not liquidated it, then he will not be able to open a new individual entrepreneur.
• Incapacity. Fully or partially incompetent citizens are not entitled to be entrepreneurs.
• Minority.

Those under the age of 18 cannot register entrepreneurship, except for the following cases stipulated by law:

• a 16-year-old citizen who has entered into marriage can register an individual entrepreneur, since from that moment he is officially capable;
• 16-year-olds who have signed an employment contract can open an individual entrepreneur if the legal representative agrees to this;
• if the parents gave their consent in writing, and the notary assured him, the right to IP can come from the age of 14.

Prohibited Activities

An individual entrepreneur is not allowed to officially register for a business that provides for:

• production of alcohol and its sale;
• certain types of transportation;
• private security;
• production and sale of medicines;
• operations with weapons, pyrotechnics;
• fund management;
• foreign employment.

Fill out the form and experts will help you register

IP registration: turnkey or on your own?

Today, any citizen can acquire the status of an individual entrepreneur, literally without getting up from the couch. This can be done for him by entrepreneurs who have made registration their business.

Firms that help in opening an IP are ready to take on the most troublesome procedures:

• preparation of preliminary documentation;
• communication with tax authorities;
• opening a current account;
• production of a seal (if it is decided to use it).

You may also be offered additional services, such as bookkeeping. The same procedure can be carried out through the Internet service. You can go to one of these services by clicking on the picture on the right.

Important! Having made a choice in favor of self-registration, you, firstly, will save some of the funds that can be spent on starting a business, and secondly, you will gain experience in interacting with government agencies.

Registration of an entrepreneur through a bank

Another innovation that some banks offer is to register a business through them, as well as open a current account at a discount. With their help, you can prepare the necessary package of documents for registration with the Federal Tax Service. Having filled everything in, you will receive a current account and open an IP.

What are the benefits of opening an account:

• You will be given 3 months of free current account maintenance.
• With the balance of money in the account, 7% will be charged on the entire amount. Thus, the money will not only lie in the bank, but also bring a small percentage.

On 5 pages, you need to enter the required information in block letters:

• full name of the entrepreneur;
• data from the passport;
• selected codes according to OKVED-2;
• telephone, address, including email.

Important! At this stage, mistakes and inaccuracies should not be made, otherwise you will have to return to this step again later: registration is not possible with an incorrectly completed application.

Step 3: payment of the state fee

The amount of the fee remained the same as last year, it is 800 rubles. For a receipt, contact the tax office or download and print from the official website of the Federal Tax Service. The purpose of the payment should read: "State duty for registration of individual entrepreneurs."

Attention! When registering an individual entrepreneur electronically through public services or through the website of the Federal Tax Service in 2019, the state duty is canceled. But registration is required. At the same time, the minimum EDS will cost about 900 rubles per year.

Payment must be made through any bank cash desk or online. When making an online payment, print and save the receipt for face-to-face registration. If you plan to register through the online service, you will not need a printout.

When registering a business through the State Service website, payment can be made through the website after you fill out the Registration application in the form P21001.

Before making a payment, consider the following:

• If documents are submitted to the Federal Tax Service electronically or by mail, then it is necessary to indicate OKTMO and CCC of the tax office where they are sent.
• If documents are handed over personally, then you need to take the details of the MFC where they are provided.
• As a last resort, if the wrong KBK and OKTMO are indicated at the MFC, you can write an application for offsetting the fee to the correct details. But it is better to immediately specify the details correctly.

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Important information! If the registration is unsuccessful due to your mistakes, then you have 3 months to correct them and 1 more attempt. If, before registering, you were registered with the Employment Center, then by becoming an individual entrepreneur, you can return them, as well as funds for printing, forms, notarizations, by presenting a check or receipt.

Step 4: Submission of documents for business registration

Currently, you have a choice of where to submit documents for registration:

1. Submit them to the FTS. You can use this service site nalog.ru.
2. Provide the necessary package of documents to the multifunctional center (MFC).
3. Register an individual entrepreneur via the Internet on the State Services website.

How can I submit documents to the tax office:

• Send by mail. To do this, you need to draw up an inventory of the attachment and declare the value of the letter. Within Moscow, you can send using the Pony Express and DHL Express services, they will also deliver the answer.
• Send electronically. Documents can also be sent via the Internet. This can be done with the help of or through the website of public services. However, you will need an electronic digital signature and the CryptoPro program.

Important! From May 2, 2017, the Federal Tax Service does not accept documents in paper form - only if they are sent electronically or by mail. Documents are currently handed over only at the MFC.

Before making a visit or sending a package for registration with the Federal Tax Service, check if all documents are available:

1. passport of a citizen of the Russian Federation and its photocopy. It will need to be presented when submitting documents. Or provide a certified copy if a trustee will act on your behalf.
2. receipt for payment of state duty.
3. a completed application form for registration of an individual entrepreneur in the form P21001;

Documents that are not mandatory, but are submitted if necessary:

• application for the transition to the ONS (if you do not ask for a transfer to the simplified tax system during registration, this can be done within one more month).
• application for the transition to the ESHN, UTII or Patent.

After receiving the original documents, you will need to select a special tax regime. If this is not done, the IP will apply the general taxation system. More details on how to switch to special tax regimes can be found in step 6.

Attention! For persons of foreign citizenship who wish to register an individual entrepreneur in Russia, the package of documents and the procedure will be different.

In the latter cases, copies of documents will need to be notarized and flashed. Entrepreneurs of Moscow, St. Petersburg and some cities of the Tula region are allowed to submit documents through a special Internet service.

Important! The MFC inspector must issue you a receipt for receiving documents, on the basis of which you will then receive papers on assigning you the status of an individual entrepreneur.

Step 5: Registration Confirmation

To date, documents should be processed no more than 3 days if they are submitted electronically directly to the Federal Tax Service. If the documents are submitted to the MFC, then the period will be extended - the documents are received within 10 days.

Note! There are grounds for possible changes in the IP registration procedure in 2018. The government plans to transfer this process to multifunctional centers (MFCs), thereby facilitating the work of tax authorities.

Wanting to go into individual entrepreneurship, a person asks the question - which IP is better to open for beginners, how to do it with minimal investment, and what business ideas to use? The desire to start your own business is commendable, but it is important to do it right, take into account all the nuances so that the business develops and brings satisfaction along with a stable income.

There are several main areas in which a novice IP can develop:

• Production of goods;
• provision of services;
• mediation;
• work related to the possession of information;
• there is a business on partnerships.

The first type of questions does not raise - an individual entrepreneur is engaged in the production of some goods, household or food, and sells it to customers. The provision of services is also a rather simple thing: the future entrepreneur offers himself as a performer. For example, a person with knowledge of electricians makes minor home repairs, a carpenter fulfills orders for furniture (this is a business in the field of goods and services at the same time), etc.

Becoming an intermediary, an individual entrepreneur works according to the classic business scheme - purchasing goods at a bargain price and selling it at a profit for themselves. Subspecies - a situation where a person brings the seller and the buyer together, receiving an intermediary percentage from this. This is where salesmanship is critical.

Business for individual entrepreneurs in the information sphere today looks attractive. So, if an individual entrepreneur has knowledge in mathematics and other subjects, he can become a tutor, conduct courses, and help in writing papers. Any expert knowledge becomes a means of earning if you find those who need this information.

Partnership is an interesting type of business. For example, there are cases when large corporations turned to so-called problem solvers to solve complex problems. These are people with a unique vision of the situation, the ability to assess the current state of affairs and find an original way out of the crisis. An indicative example is when a large manufacturer of sports shoes could not defeat the theft of products by employees. The invited specialist suggested a simple solution: to spread the production of left-handed sneakers to a separate factory, to another region. An individual entrepreneur can offer ideas to the management of a partner firm, receiving a benefit.

An individual entrepreneur has a separate status in business - he is both a citizen and a legal entity. According to the Civil Code, there are few restrictions on the activities of individual entrepreneurs - but they exist, and some of them relate to types of business acceptable for individual entrepreneurs.

Legal classification:

1. Prohibited activity.
2. Requiring permission.
3. subject to licensing.
4. Ordinary - that is, carried out without restrictions and prohibitions.

Let's consider them in order.

It is important to understand: the work of an individual entrepreneur is regulated by law. It spells out the requirements and responsibilities of the individual entrepreneur, as well as the permitted areas of activity.

Individual entrepreneurs are prohibited from doing anything that is dangerous to the health and lives of people. The "forbidden" list of businesses also includes the military industry, the production of chemicals and certain sectors of the financial and economic sphere.

The IP cannot:

• distribute and produce alcohol-containing products;
• trade in weapons, ammunition, weapon parts;
• produce explosives, pyrotechnics and store them;
• work in the space industry;
• to broadcast on TV and radio channels;
• open mutual funds and NPFs - pension funds not owned by the state;
• work with drugs, psychotropic substances;
• carry out activities in the field of work of Russians outside the country;
• engage in air transportation;
• sell electricity;
• open a gambling business (including lotteries);
• open an enterprise that actively influences the environment;
• develop, test and repair military equipment.

The above list of businesses is incomplete, there are approximately 40 positions in it. If a citizen still wants to do business in areas prohibited for individual entrepreneurs, he must either abandon this idea or register himself as a legal entity.

With permission

Some (VDs) need to obtain a business permit from regulatory authorities when it is necessary to ensure the safety of the enterprise, employees and customers. Their list is quite large, it includes such items as catering services and the sale of food products, beauty salons, entertainment services, etc.

To engage in them, an individual entrepreneur must obtain an appropriate license.

Today the list contains about 50 items, the main ones are:

• services in the field of education (except for tutoring);
• passenger transportation, with minor exceptions to the rule;
• operations with military and aircraft equipment;
• medical services, production and sale of medicines and medical equipment;
• business with little impact on the environment;
• private investigation and security;
• use and storage of fire and explosive substances, chemicals.

To engage in them, a special room equipped with appropriate equipment should be equipped, documentation prepared and a license obtained.

They are safe for people, and the entrepreneur is not required to comply with any business requirements for these PDs. You can start working immediately after registration with the supervisory authorities.

The majority of areas of interest to individual entrepreneurs belong to ordinary VDs:

The SP can change the ID at will. All that is needed is to enter the relevant data into the USRIP through the tax office by submitting an application there with the changed code (codes) of the business activity. When registering and subsequent changes, you can specify several codes, there is no official restriction. However, there is a recommendation - up to 30 VD.

When starting a business, it is important not to make a mistake with the taxation system.

An entrepreneur, no matter what kind of internal affairs he is engaged in, interacts with the tax inspectorate. When registering a business, a tax regime is selected that determines the procedure for this interaction and the tax burden. And if the individual entrepreneur hires employees, the choice will affect the tariffing of payments to the FSS and the PFR. It is advisable to choose the best type of system for beginner IPs in advance, at the stage of business planning.

Our state is trying to ease the tax conditions for entrepreneurs by offering businesses a differentiated system of rates.

In 2017, there are several forms of taxation for individual entrepreneurs:

• suitable for any IP;
• the tax is levied on the income of an individual, value added and the average annual value of property;
• 13-30% tax rate on FL, 0-18% VAT, up to 2% on property;
• reporting is submitted in the form 3-NDFL and 4-NDFL.

• is divided into two types - "income" and "income minus expenses";
• Suitable for sole proprietors with up to 100 employees. and income up to 150 million rubles a year;
• under the “income” system, the rate is 6% (with the possibility of lowering it by regional authorities);
• for "income minus expenses" rate of 5-15%, also at the discretion of the local authorities;
• the report is submitted in the form of an annual declaration, taxes are paid quarterly in advance, and the final payment is made at the end of the year.

• it can be used to open and launch an individual entrepreneur with up to 100 employees, working in trade or services (local authorities can expand this area or completely cancel the tax regime);
• imputed (i.e., expected to be received) income is taxed;
• rate 7.5-15%;
• reporting in the form of a quarterly tax return, every 3 months. paid a fixed amount.

• individual entrepreneurs have no more than 15 employees, and incomes up to 60 million / year;
• subject to the potential income established by local laws;
• 6% rate (from 0 for Sevastopol and Crimea);
• declaration is not given. An individual entrepreneur acquires a patent for a certain period - from a month to a year.

OSNO is considered the main one, others are classified as special, due to the presence of features in the conditions. Some offer tax incentives.

The individual entrepreneur has the right to choose the most beneficial system for himself.

So, BASIC is good for everyone. According to the simplified tax system, it is impossible to engage in some VDs - insurance, banking, production of excisable goods, etc. (all VDs are indicated in the tax code, article 346.12). UTII - mainly suitable for trade IP and the service sector. In addition, in Moscow, for example, UTII is not valid, and in the regions it will be canceled by 2021.

PSN is similar to UTII, but is suitable for a narrow circle of VD, in addition, for each type of business, you will have to buy a separate patent. Also, a patent purchased in one region is not valid in another. As for the ESHN, it is suitable only for agricultural producers. If you open an enterprise that processes products, you cannot use the system. Under ESHN, an individual entrepreneur is obliged to engage only in agricultural production, which should bring from 70 percent of income.

Taxation under the simplified tax system is “zero” two years after the formation of an individual entrepreneur, under the conditions:

• work in the social sphere, science or production;
• registration of an entrepreneur after the adoption of the law on zero tax for businesses in the field.

The same applies to PSN.

If an individual entrepreneur has involved different VDs, taxation is combined. For example, production works according to OSNO, and trade - according to UTII. And income from renting housing and tutoring is suitable for PSN.

There is a simple algorithm of actions for choosing a business IA:

Among the ideas of an individual entrepreneur, business ideas are different.

Popular options in 2017:

Of course, this is not a complete list of possible VDs that an individual entrepreneur can deal with. It is enough to look around, and for sure there will be an interesting idea for selling a product or providing a service in demand.