To carry out any type of commercial activity, it is necessary to register as an individual entrepreneur (IP) or a legal entity. The choice of legal form depends on the type of activity, the planned amount of revenue, the number of employees, etc.

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

According to the current legislation of the Russian Federation, IP can be formed by adults (from 18 years old) - citizens of the Russian Federation, foreigners and persons who do not have citizenship of the Russian Federation. It is forbidden to engage in entrepreneurial activities for such persons - judges, employees of the tax police and the prosecutor's office, civil servants, notaries.

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

Key Documents

Basic list for status registration:

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

W application in the form P21001

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

How to fill out the application for registration:

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

Copy of the passport

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

TIN and copy

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

Receipt of payment

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

Application form No. 26.2-1

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

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

Development money!

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

Stages - filling out documents

What do you need to register an IP, what are the main steps you will need to go through?

The main stages of registration of an individual entrepreneur:

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

Definition of the type of activity (according to OKVED)

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

The first code that is indicated in the application is automatically accepted as the main activity. If the codes are filled in incorrectly, the tax authority may refuse to register, because they do not have the right to make corrections to statements.

Choosing a taxation system

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

Important!

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

Submission of a set of documents to the Federal Tax Service

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

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

Detailed instructions!

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

Obtaining ready-made documents for IP

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

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

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

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

Registration in obligatory funds

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

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

Registration in the above funds is mandatory and takes place at the place of residence of an individual entrepreneur. If an individual entrepreneur does not plan to attract employees, he will be registered automatically. Payment of a fixed fee can be carried out by an individual entrepreneur monthly, or 1 time per quarter. In the case of hiring staff, the individual entrepreneur is obliged to register with these funds as an employer and pay mandatory monthly contributions for his employees.

Opening a business account

The law of the Russian Federation does not provide for the mandatory opening of a bank account for individual entrepreneurs. The individual entrepreneur himself decides whether he needs this account to carry out current activities and conduct financial transactions, or not. If in the future it is planned to receive funds for the work and services performed or pay for materials and services by bank transfer, such an account is necessary. Also, when making transactions in excess of 100,000 rubles, opening an IP current account is mandatory.

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

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

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

• a notarized copy of the state registration certificate;
• notarized copy of TIN;
• a copy of an extract from the Unified State Register of Industrial Property (the date of issue is no more than 30 days);
• a copy of the passport (the main spread and the spread with a residence permit must be located on the same page);
• a copy of the notice of the Department of Statistics;
• permits and licenses to carry out activities (for some OKVED codes).

Making a seal for IP

Obtaining a seal of the entrepreneur is not mandatory, but in some banks it may be required when opening an account. Also, the presence of a seal in the implementation of commercial transactions increases the level of trust of partners. The seal can be made in a round or other form, in a case from any material chosen by the customer. For the manufacturer, it is necessary to provide clear information - full name, TIN, PSRNIP.

Basic payments

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

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

If there are employees, the IP is obliged to pay 13% personal income tax on their income.

26% (18% for privileged activities) is paid in PF; 3.1% - in FFOMS; 2% - in TFOMS; 2.9% - in the FSS.

Problems and difficulties that may arise during registration

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

Problems that new entrepreneurs may face when registering:

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

The idea has matured, and you are ready to put the plan into action. We firmly decided that you should be an entrepreneur and preferably in an official status. Now, in order to open your own business and start an independent journey, you need to register. The easiest option is to register an IP.

Benefits of registering

1. The status of an individual entrepreneur allows you to run your business without registering a legal entity.
2. Opportunities for cooperation with organizations that, by transferring money to you by bank transfer, will be able to write them off as expenses.
3. Possibility to register your own trademark.
4. An individual entrepreneur, like any commercial organization, has the right to use hired labor.
5. The official status of an individual entrepreneur means that you are recognized by the state and it guarantees favorable conditions for your activities (non-interference, legal protection).
6. Getting rid of taxes on personal income (PIT), reducing payments to the Pension Fund of Russia (PFR) and the Social Insurance Fund (FSS).

requirements for IP

• mandatory reporting;
• taxation;
• fulfillment of qualification requirements;
• property liability.

Step-by-step instructions for registering an individual entrepreneur

1. Collect the necessary documents

The package of documents for registering an individual entrepreneur in 2017 is not so great:

• passport;
• taxpayer identification number (TIN);
• receipt of payment of the state fee for registration (at the nearest branch of any bank).

2. Determine the OKVED code

Now you have to encrypt the type of business you have chosen, in other words, select the activity code from OKVED (All-Russian classifier of types of economic activity). It includes a list of encrypted codes for all activities that are used in the business.

The code includes a specific set of numbers by which you can determine what exactly the entrepreneur is doing. Code structure:

• 11.1 - subclass;
• 11.11 - group;
• 11.11.1 - subgroup;
• 11/11/11 - view.

Example:

• 15.8 - production of other food products;
• 15.84 - production of cocoa, chocolate and sugary confectionery;
• 15.84.1 - production of cocoa;
• 15.84.2 - production of chocolate and sugar confectionery.

When registering an IP, it is important for you to determine exactly what types of activities your company will be engaged in (several codes can be used). The code you enter first is considered first. It will determine the amount of the insurance rate of the Social Insurance Fund (FSS).

Insurance premiums are levied on all payments made to employees under an employment relationship. Then this will become a guarantee that you will be reimbursed for losses if your employee falls ill or the employee goes on maternity leave.

You may not engage in activities other than those listed. Each type has its own taxation system, which may vary depending on the region where you have registered a business. When registering, it is enough to indicate only four digits of the code. Overly detailed coding will narrow down the variations in your activity. That is, if you designate code 15.84.1 (cocoa production), then you will no longer be able to sell chocolate and sugary confectionery products as part of your business, so it is enough to leave code 15.84.

Each type of OKVED has its own taxation system, which may vary depending on the region where you registered your business.

You can find your code from OKVED. In the future, you can add or replace the codes of your activity by writing a corresponding application to the tax office.

3. Apply to the tax

You will have to register your future business at the Inspectorate of the Federal Tax Service (IFTS) - the territorial body of the tax service of the Russian Federation. You can do this by going there in person, or, if for some reason you are unable to do this, send a trusted person with your documents. But the documents must be notarized.

The application, consisting of 5 pages, indicates the full name, contact (phone and e-mail) and passport data, OKVED and TIN codes. To fill out, form P21001 is used.

Be careful: you need to write in block letters, clearly, without errors, strictly in the form. You fill out an application for free – themselves (sitting at the tax office at a computer using special programs) or with the help of tax employees for a fee. Usually there is such a service.

4. Choose a taxation system

You can immediately or within 30 days make an application to establish a certain taxation regime for your individual entrepreneur:

I. Simplified taxation system (USN).

The most popular mode among small businesses. Differs in simplicity of conducting the reporting. Under the simplified tax system, a single tax is paid, replacing the payment of property tax, and VAT. Includes two types of taxation, one of which you must choose: STS in the form of 6% of total income or STS in the form of 15% of the difference between income and expenses.

II. Single agricultural tax (ESKhN).

Applies to manufacturers of agricultural products. When using this system, individual entrepreneurs are exempt from paying property tax, VAT and personal income tax.

III. Single tax on imputed income (UTII).

In 2018, it is still an optional mode. The possibility of using UTII is regulated by local regulations. When calculating this tax, physical indicators (shopping areas, number of jobs, retail outlets, and so on) are used, for which an approximate possible income is established. This parameter is determined based on the conditional profit per one month.

IV. Patent system of taxation.

The patent system was introduced in 2013. It can be chosen by individual entrepreneurs whose average number of employees for the tax period does not exceed 15 people. The essence of the system is that you acquire a patent for a certain period, replacing the payment of certain taxes (on personal income and property, in some cases - VAT). An entrepreneur can take out a patent for only one of his activities, while others will be taxed in a different manner.

After submitting the necessary documents, take a receipt for their acceptance by the tax office. The date of issue of the package of documents of the newly registered IP will also be indicated there.

How much does IP registration cost?

1. The cost of the state duty for registration is 800 rubles.
2. The assistance of a lawyer (if you can’t handle it yourself) in filling out an application is about 300 rubles.

Documents received after registration

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive. If you are unable to pick them up in person, the documents can be sent by mail.

It takes at least 5 working days to register a new IP. The time of issue of documents will be indicated in the receipt, which you will immediately receive.

After registering you as an individual entrepreneur, you will receive the following papers:

1. Certificate of state registration of an individual as an individual entrepreneur ().
2. Certificate of registration of you as an individual with a tax institution.
3. Extract from the Unified State Register of Individual Entrepreneurs (EGRIP).

Important Points

1. Now that you have become a full-fledged businessman, you need to remember the main rule: always pay taxes, keep documentation and reporting.
2. After registration, you have the right to open your bank account for non-cash transactions - this will greatly simplify the interaction with other companies.
3. Order . It will be an important confirmation of the authenticity of transactions related to your activity. Printing will cost up to 1000 rubles. You can order it at any printing house or company dealing with seals, stamps, badges.
4. If your business involves cash or credit cards, buy a cash register.

Remember that registration is possible only at the place of residence, although you can run the business anywhere. However, you will need to submit a declaration to the IFTS at the place of registration.

Registration in other ways

In addition to filing documents with the tax authority in person, you can choose different ways to register your business.

IP registration through the MFC (multifunctional center)

IP registration through the public services portal

Pros:

• To submit documents, you do not need to stand in line at the tax office;
• All the information an entrepreneur needs is collected in one place;
• The instruction is written in steps, the design is extremely simple;
• No overpayments, just pay the state duty.

Minuses:

• Long-term confirmation of your persona;
• Such applications may be lost, not displayed in the tax;
• You need to fill out the form promptly, the duration of the session is limited (especially with OKVED);
• Technical problems (failure in the system, power outage, breakdown of your PC, etc.).

Registration procedure:

1. Go to the portal of public services. The services here can be used by individuals and legal entities with a personal account. The resource has a mobile version, so you can register via phone.
2. Register in the "Personal Account". Upon completion of registration, you will be assigned an activation code, which you can receive either by e-mail or at a Rostelecom branch. You will have to wait about two weeks for the code. If this is too long, you can get an electronic signature (it costs about 2.5 thousand rubles) and use it for a calendar year. The presence of such a signature will facilitate the identification of an individual by an electronic system.
3. After receiving the activation code, select the “Services” tab, where you will find the “Ministry of Finance of the Russian Federation” section, the “Federal Tax Service” subsection, the “State registration of an individual as an individual entrepreneur” service, it will indicate in detail what is needed to register an individual entrepreneur .
4. Fill out the P21001 form on the page that opens. Be careful, the information must be accurate and correct!
5. Scan the necessary documents (passport, receipt of payment of state duty, application for registration in the form P21001), the site has detailed instructions for submitting electronic documents.
6. Attach to the application scanned and electronically signed (or notarized) documents in the form of an archive.
7. In a few days, a notification from the Federal Tax Service will come to your mail. Taking with you a receipt of payment, a passport and a document certifying the place of residence (if this information is not in the passport), you pick up ready-made documents on your registration as an individual entrepreneur.

IP registration on the website of the Federal Tax Service (FTS)

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can also choose your OKVED code and taxation system. The procedure is as simple and clear as in the first case:

1. Select the section “Individual entrepreneurs” on the site, then the subsection “Registration of an individual entrepreneur” (it is listed first in the list of services).
2. In the “Life situations” section, select the “I want to apply for IP registration” tab (also the first paragraph).
3. On the page that opens, a list of required documents and step-by-step instructions for submitting them to the tax authority are described in detail. In paragraph 3 about how to submit documents, you click on the “remotely” tab.
4. Find the "Submit Documents" buttons. One of them is needed for filing electronic documents, the other for filling out an application for registration (form P21001). For electronic registration, you will need to click on both buttons and then follow the instructions on the pages that appear. In order to fill out the form, you need to register on the site, leaving your data. To submit electronic documents, you will have to scan the papers you have prepared.

You can also register an individual entrepreneur and pay the state duty virtually - on the website of the tax service. There you can also choose your OKVED code and taxation system.

By mail

Send the documents to the Federal Tax Service by mail (with the declared value and description of the attachment). Within the territory of Moscow, documents can be sent and received via DHL Express and Pony Express.

Reasons for refusal to register

1. Incorrect data or errors and typos when filling out documents.
2. Lack of all required documents or incorrect list.
3. The submission location is incorrect.
4. You were declared bankrupt less than a year ago.
5. There is a sentence to prohibit you from doing business, and its term has not yet expired.

Changes in the registration procedure in 2018

In 2018, the very principle of submitting documents and their list did not change, but the forms of punishment for certain mistakes are being tightened:

1. If the authenticity of the documents you have collected is questionable, the registration process may be suspended for a period not exceeding 30 days.
2. If you have already violated the law in business activities, you may be denied registration.
3. At the first provision of incorrect information, a fine of 5 to 10 thousand rubles is imposed.
4. You are responsible for the use of nominees, for which the statement of the nominee director is sufficient to prove it.

If you have passed all the above steps and have registration documents on hand, then we can congratulate you. Ahead of you is an exciting journey into the world of business, new projects and accomplishments!

Opportunity lurks in the midst of hardships and problems. Albert Einstein, scientist, physicist

The rules for state registration of legal entities and individual entrepreneurs by entering information into the Unified Register are enshrined in the law "On State Registration ..." dated 08.08.2001 No. 129-FZ.

For many aspiring entrepreneurs who are faced with the need to register commercial activities with the registration authorities for the first time, step-by-step instructions for opening an IP will be useful.

The step-by-step instruction for registering an individual entrepreneur is a certain ordered algorithm of actions aimed at performing a number of legal operations in order to register the status of an individual entrepreneur.

How to open an individual entrepreneur (step by step instructions) is of interest not only to beginner entrepreneurs, but also to experienced individual entrepreneurs who want to close an old business and start a new one.

In order to know about the basic rules for registering an individual entrepreneur in 2018-2019, we will explain the current norms of Russian legislation.

In our country, the following categories of persons have the right to register the status of an individual entrepreneur:

1. Citizens who have reached the age of majority, that is, 18 years.
2. Fully capable citizens.
3. Citizens who have reached the age of 16 who:

• got married;
• obtained the consent of parents, adoptive parents or guardians;
• recognized by the court as fully capable.

State and municipal employees are prohibited from engaging in commercial activities.

How to open a sole proprietorship

He or his representative can carry out actions to register information about an individual entrepreneur.

Various registrars may act as a representative. That is, private companies, whose services are used by entrepreneurs who do not want to spend their personal time visiting state registration authorities.

Independent opening of an IP has its obvious advantage in the form of significant savings in funds for registration procedures.

In addition, going through the registration procedure in person, the individual entrepreneur gets acquainted with all the subtleties and features of this legal operation. Also, the IP gains precious experience in interacting with a variety of government agencies.

The negative side of such an appeal to the registration authorities is the expenditure of the citizen's personal time, the need to collect and prepare the documentation requested from the authorities independently.

The entrepreneur will have to personally stand in line to the duty officer of the registration authority, submit documentation. If errors are found in the submitted application for registration, he must independently deal with them.

Many entrepreneurs who have already gone through the registration procedure note that this is a simple and quick operation. SPs believe it is not worth the significant cash outlay for private registrars.

Can a sole proprietorship have a name? Choice of activity codes

Before applying to the registration authority, which is the tax office, an individual entrepreneur who decides to register his status on his own often wants to decide on the name.

Unlike legal entities that can choose depersonalized names, sole proprietors have no choice.

Entrepreneurs who do business without forming a legal entity can only be named in accordance with their full name. However, an individual entrepreneur has the right to register a trademark that will distinguish his products or services.

OK 029-2014 contains a unified list of types of economic activity, each of which is assigned a personal identification code. The document contains a hierarchical list grouped by areas of activity.

The type of commercial activity chosen by the entrepreneur must be present in this classifier.

An entrepreneur who independently applied to the tax office for registration should carefully study the normative act and accurately determine the activity code corresponding to his specialized area (for more details, see How to choose OKVED 2018 - 2019 codes for individual entrepreneurs? What types of activities do individual entrepreneurs have?).

In the application for registration, the entrepreneur will be required to indicate the codes of the types of activities that he will be engaged in as part of the IP.

How to get an IP using the services of a third-party registrar

Many companies offer services for entrepreneurs to register their status with government agencies.

Professional specialists with specialized legal education give clients advice on registration issues, represent the interests of individual entrepreneurs in state institutions and perform other actions aimed at registering the status of an individual entrepreneur.

Registrars can independently open accounts in the name of an individual entrepreneur, keep his accounting records, control credit relations and provide many other types of services.

The main advantages of using the services of law firms are saving time and obtaining the status of an individual entrepreneur without personal participation in registration activities.

Naturally, the services of registrars are paid, which entails additional expenses for individual entrepreneurs. Also, a citizen who has resorted to third-party assistance in matters of registration will be familiar with this procedure rather superficially.

What do you need to open an IP

Many citizens who open an IP for the first time often search the Internet for information on the request “what is needed to open an IP”.

Don't know your rights?

Opening an individual entrepreneur requires registration, and registration begins with a visit to the tax office at the place of residence of a citizen and the provision of the necessary package of documents with an application.

How to make an IP: an application for registration with the Federal Tax Service

A citizen will need to fill out a standard application form P21001. The form of the document was approved by order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6/25@.

The document includes the following items:

• Title of the document.
• F. I. About the applicant.
• The gender of the citizen.
• TIN number.
• Birth information, i.e. date and place of birth.
• Information about the applicant's nationality. If the applicant is a foreign citizen, then the code of the state of which he is a citizen should be indicated.
• The address of the place of residence of the future entrepreneur.
• Passport details.
• Details of a document confirming the rights of a foreigner, a stateless person or a person who temporarily or permanently resides in Russia.
• Information about codes of economic activity.
• Applicant's contact details.
• How to respond to an application.
• Signature of the person submitting the application.
• Information about confirmation of the signature of the applicant.

The application form for registration of IP can be downloaded in the Forms section at the beginning of the article. It is better to fill out the document in electronic form. Compiling the application manually often leads to additional errors.

We prepare a package of documents for registration

Federal duty receipt

To carry out identification of the identity of the applicant, he must have a passport with him.

He will also be required to provide a receipt for payment of the state fee in the amount of 800 rubles, which is charged for the implementation of registration actions for registering a new individual entrepreneur.

A citizen can pay the fee at a bank branch, at a bank terminal or on the official website of the Federal Tax Service of the Russian Federation.

Entrepreneur's representative power of attorney

If on behalf of an entrepreneur wishing to register his status, his representative acts, then he must have a duly executed power of attorney confirming his representative powers.

You can delegate the authority to register an individual entrepreneur on the basis of a notarized power of attorney.

Which tax office should be contacted with documents

You can carry out an operation to register an entrepreneur with the tax authority at the place of residence of the individual entrepreneur.

You should contact the tax office in the region where the citizen is registered in accordance with the passport.

If there is no registration mark in the passport, then you can apply for state registration of an individual entrepreneur to the tax authority at the place of residence.

How to apply

You can submit documents in person (through the tax office or the MFC) or with the help of a representative. If a citizen does not want to visit the tax authority, the MFC in person, and also does not want to authorize his representative for these actions, then he has the right to send documents by Russian post or send them in the form of an e-mail.

Personal submission of papers

When submitting documents on paper or electronic media, the applicant must be sure that they contain only genuine information and are valid.

It is worth making sure that the complete documentation package is available. It is important to check that the application complies with all legal requirements and contains all the necessary signatures.

Mailing

If documents for registering an entrepreneur are sent by Russian post, then when registering the parcel, you should indicate its declared value. The parcel must have an inventory of all papers attached to the application.

Filing papers electronically

You can apply for registration of an entrepreneur through the electronic application of the Federal Tax Service of the Russian Federation.

After registering in the User's Personal Account, the entrepreneur will be able to select the required option and apply for registration actions.

Refusal to accept an electronic application for registration

An electronic application located on the official website of the Federal Tax Service may refuse a citizen to accept an application and a package of documents attached to it if:

• The applicant violated the requirements of the service instructions regarding the formatting, execution and certification of documentation.
• The information indicated in the documents for registration differs from the passport data of a citizen.
• The applicant did not indicate his TIN.
• The applicant incorrectly paid the state fee. This situation may arise if a citizen has chosen the wrong tab and transferred funds to the wrong bank details.
• The citizen incorrectly filled out the application for registration. For example, he made mistakes when specifying the number of spaces in the passport number or incorrectly aligned the text on the sides of the field.
• The applicant incorrectly indicated the abbreviations associated with the name of the address objects.
• The citizen who filled out the application made typos in the text of the document.
• The applicant left blank fields that must be filled in.
• The citizen attached an incomplete package of documents to the application for registration of IP.

The procedure for considering documents in the Federal Tax Service

The tax inspector on duty, authorized to accept applications from citizens, identifies the identity of the applicant. It performs a preliminary check of the submitted documentation and application for registration.

After carrying out these operations, an authorized employee of the tax authority issues a receipt to the applicant in receipt of the application and the papers attached to it. A receipt issued to a citizen by an employee of the tax service must contain the signature of the official, the seal of the tax service department and the date the application was received.

The application is registered and receives an individual number. After 3 days from the date of receipt of the application, the tax inspectorate makes a decision: to register an individual entrepreneur or to refuse to register it.

What documents are issued after registration of IP

If an individual entrepreneur has received the consent of the tax authority to carry out registration actions, then he will be able to receive a USRIP record sheet.

This document can be issued to the applicant personally or through a representative, if he has a notarized power of attorney. It is also possible to send documents by mail.

Having received a document confirming the registration of an individual entrepreneur, a citizen must carefully read its contents. It is recommended to carefully check all the items and make sure that the data indicated in it correspond to the information about the IP.

If a citizen discovers that a number of information does not correspond to previously declared data, then he must immediately contact the tax office that issued the documents.

If an authorized official of the tax authority admits that the mistakes were made through his fault, then the documents will be reissued as soon as possible free of charge.

What to do after registering with the tax service

After the official state registration, the entrepreneur will have to carry out a number of legal operations, among them:

• Registration with pension authorities.
• Registration with insurance authorities.
• Obtaining statistics codes at the local branch of Rosstat.
• Production of a personal seal (at the request of the entrepreneur).
• Opening a current account in a banking organization.

Making changes to IP information

If there are legal grounds for making changes to the information recorded by state bodies during the registration of an individual entrepreneur, he should report this to the tax office.

The Tax Inspectorate will confirm the need to make changes to the data reflected in the Unified Register.

What registration information about the entrepreneur can be changed

A citizen legally registered as an individual entrepreneur is obliged to inform the registration authority at his place of residence about changes in data relating to him:

• FULL NAME.
• gender;
• dates of birth;
• places of birth;
• residential address;
• citizenship;
• details and content of the identity document;
• details and content of papers confirming the rights of a foreign citizen;
• details and content of documents confirming the rights of a stateless person;
• details and content of papers confirming the rights of a person who temporarily or permanently resides on the territory of Russia.

How to apply for changes to registration information

To make such changes, a citizen will need to submit a relevant application and a copy of an identity document to the tax office.

Documents can be submitted by a personal visit to the tax office or the MFC, through a representative who has a notarized power of attorney; or by mail.

If instead of the entrepreneur, the documents will be submitted by his representative, then the signature of the applicant, which is contained in the application for amendments to the registration information, should be notarized. Changes are made on the basis of the submitted application of the entrepreneur within 5 days.

Thus, citizens who wish to register their status as an individual entrepreneur in the prescribed manner must draw up an appropriate application, prepare all the necessary title documents and contact the tax office to carry out registration actions.

Even more materials on the topic in the heading: "IP".

To register an individual entrepreneur in 2019 in Moscow or another region of the Russian Federation, you need to contact us!

Open a turnkey sole proprietorship for just 3000 ₽!

Bookkeeping - 3 months For a present!

We will help you choose the types of activities from the OKVED classifier, we will select the best taxation system!

We will open a current account (Sberbank, Alfa-Bank, Raiffeisenbank) for free!

Do not forget that the purchase of a patent does not exempt from the choice of taxation system (general or simplified). When choosing a simplified system, it is important to determine the object of taxation, since it is impossible to change it during the year, and it is unprofitable to pay extra taxes. In addition, if the rate and article of the law are not indicated in the patent application, there will be no tax holidays. We recommend that you calculate in advance which taxation system is more profitable!

Registration of individual entrepreneurs in Moscow

You can open an IP (register as an individual entrepreneur) for just 3 000 ₽!

The price includes the following services:

• legal consultation;
• preparation of the necessary set of documents;
• electronic submission of documents to the tax office;
• registration in funds;
• printing production;
• obtaining statistics codes OKVED;
• transfer of an entrepreneur to the simplified tax system;
• bookkeeping - 3 months from the date of registration For a present!

To open an IP, you must:

• provide a passport;
• to issue an EDS, you will need a TIN and SNILS.

The term for registering an individual entrepreneur in Moscow is 3 working days.

We offer to open a turnkey IP with us!

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IP registration (frequent questions for a lawyer)

Registration of IP without registration in Moscow is possible if the passport does not contain permanent registration at the place of residence, but only temporary registration in Moscow. If you have a permanent registration in another region of the Russian Federation, then you can register an IP remotely. In this case, you need to register in your region of residence (documents are submitted via electronic communication channels), and conduct activities throughout the Russian Federation.

Registration of IP without TIN is not a problem, since it is possible to obtain a TIN (certificate of registration with the tax authority of an individual) simultaneously with registration.

Can a foreign citizen open a sole proprietorship? Maybe, if he is on the territory of the Russian Federation and has the status of “temporary residence” or “permanent residence” (residence permit). If a foreign citizen has the status of “temporary residence”, then it will not be possible to register an entrepreneurial activity. In this case, it is necessary to consider the option of creating an LLC.

Registration of IP without a notary it is possible with an electronic signature, or with a personal presence at the time of filing documents for registration of entrepreneurial activity at the tax office.

Apply NAP in 2020(tax on professional income) is possible in 23 regions of the Russian Federation, for this you will first need to register an individual entrepreneur on a common system, and then switch to NAP (in just 1 day). If you register for the USN (simplified system), then in order to switch to the NAP, you will need to abandon the simplified system by submitting an application to the tax office.

We offer to receive free consultation on choosing a taxation system.

An individual entrepreneur can choose a general taxation system (pay VAT, personal income tax), or switch to the simplified tax system by choosing an object of taxation: 6% of income, or 15% of income reduced by the amount of expenses. Individual entrepreneurs have the right to buy a patent (legal entities do not have the right to apply the taxation system based on a patent). A business license is issued by the tax office. Detailed information about this is presented in the section “Patent for IP”. Please note that UTII (single tax on imputed income) does not exist in Moscow. If an entrepreneur registered in Moscow operates on the territory of another subject of Russia where UTII has been introduced, he has the right to register with the tax office at the place of such activity as a UTII payer.

State registration is carried out at the place of residence of a citizen. A citizen has the right to engage in entrepreneurial activity from the moment of state registration as an individual entrepreneur. A citizen can open an IP only at the place of residence, and it is allowed to conduct business throughout the Russian Federation according to the rules governing the activities of legal entities (commercial organizations).

An individual entrepreneur is liable for his obligations with all his property, with the exception of property, which, in accordance with the law, cannot be levied.

Do not want to learn the subtleties, you need to get quick answers to all questions? Contact us!

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

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

1. Choose a method of registering an IP

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship

Register your own IP

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

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of 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 carried out for an additional fee.

Comparison of independent and paid registration of IP

2. We select OKVED activity codes

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

In practice, OKVED codes are usually chosen with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don'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 the IP.

Although the law does not establish any restrictions on the maximum number of OKVED codes, it is not recommended to indicate more than 57 of them in an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

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 bring at least 70% of income).

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

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). You can see detailed instructions for filling out, as well as sample applications for 2020, on this page.

Be careful, at the stage of preparing documents, sign the application 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, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

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

Keep the receipt confirming the 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 to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

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

Most start-up entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

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

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (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 flash at the notary an application in the form P21001 and a copy of all pages of the passport. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of attachments and notification to the address of the Federal Tax Service.

Read about how to draw up documents if the IP will work without printing.

6. We receive documents of a registered individual entrepreneur

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

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

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

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

In some IFTS, they can additionally immediately issue:

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

Necessarily check the information in the received documents. If errors are found, 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.

note, from January 1, 2017, the Federal Tax Service stopped issuing an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

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

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