Stages of registration of an individual entrepreneur. State registration of individual entrepreneurs. Step-by-step instructions for registering an individual entrepreneur

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 in detail the procedure for state registration of IP. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. 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, novice entrepreneurs will gain valuable experience in interacting with employees. tax service.
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

Registration method	Advantages	Flaws
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving Money on the paid services legal companies.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing the documents, it is necessary to select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in after registering the IP.

On practice OKVED codes it is customary to choose 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 2019, 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 2019, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

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 advised 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 does not have a permanent residence permit. 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.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you need to come to tax office for ready-made documents (in 2019, the registration period for IP 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, the Unified State Register of Legal Entities and the 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 / [email protected]).

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.

If you are on this portal for the first time, but you are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using service free consultation for business registration:

STEP 0. General information about IP

IP is a sole trader. And an individual entrepreneur from the point of view of the law is individual, registered in the manner prescribed by law, having the right to conduct entrepreneurial activity(i.e. business) without the formation (creation, establishment) of a legal entity (LLC, CJSC, etc.). In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of established companies with limited liability constitute just LLCs created by a single individual.

When choosing between opening an individual entrepreneur and LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take large loans from banks or other funds, if the risks of burning out and remaining with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because. for individual entrepreneurs, the procedures for registration, termination of activities and reporting are simpler, and taxation is in many cases more profitable.

However, An individual entrepreneur is liable to his creditors and for his obligations with ALL ITS PROPERTY (with the exception of the list of property that cannot be foreclosed, for example, the only housing), even if it does not participate in entrepreneurial activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of the funds and property that are on the balance sheet of the enterprise. At the same time, you need to know that if the organization is brought to bankruptcy due to the actions of the participant, then he can be brought to subsidiary (additional) liability by the court. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Choose a method of registering an IP

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can complete the IP registration procedure in any of the following ways:

Register an individual entrepreneur in 2019
We advise novice entrepreneurs to go through the procedure for registering an individual entrepreneur on their own. This is quite simple, and will give you the first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to / from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table, we compared the pros and cons of both options for registering an IP:

Actions	Price	pros	Minuses
Registering an individual entrepreneur	800 rub.	Gaining experience in preparing documents and communicating with registration authorities. No costs for registrar services, as well as time, if registration is carried out using the service of the FTS " Online registration IP" or our service.	Not detected if you follow the elementary rules of registration.
Registration of IP through registrars	Price for registrar services from 200 to 5 thousand rubles 800 rub.- state duty for state registration of IP	You can become an IP from the comfort of your couch. Saving time on printing and opening an account.	You will have a superficial knowledge of the registration procedure. The risk of leaving your passport data is not clear to anyone. The need for additional costs.

When preparing yourself, you need to bear the following costs:

* - printing and invoice for individual entrepreneurs are not obligatory, therefore the total cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. IP name

According to the legislation in entrepreneurial activity, only a legal entity can have a beautiful and impersonal name. An individual entrepreneur is an individual, therefore, to be called this person in official documents (on a seal, in checks, on letterheads, etc.) should be by full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register trademark or service mark, or use a commercial designation that does not need to be registered.

The simplest option is, of course, the use of a commercial designation, which is used for individualization property complex, for example, the cafe "Romashka", the restaurant "At the Beaver", the dry-cleaner "Chanterelle", etc. In turn, a trademark serves to individualize goods, and a service mark - to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of IP

In sheet A of the application R21001, 57 OKVED codes can be entered, but if one sheet A is not enough to indicate all types of proposed activities, it is allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business on them all, but one type of activity must be selected as the main one.

If you prepare documents through our service, then at the step you will be offered a choice from a drop-down list with codes and a search string. Please note that for inclusion in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of an individual entrepreneur in the form P21001

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

To complete the application using the appropriate software or service we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state duty online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   With the help of our service, you can prepare a complete set of documents for registering an individual entrepreneur, print them out and take them to the registration authority. To work with the service, you only need to register on your e-mail box.

Below is an example of filling out form P21001 for a fictitious businessman Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill in the data on the document authorizing a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling pages:

• Form 21001. Page 1. The basic data of the future entrepreneur are indicated.
• Form 21001. Page 2. The place of registration according to the passport and passport data are indicated.
• Form 21001. Page 3. The types of activities that the future entrepreneur will be engaged in are indicated.
• Form 21001. Page 4. Page with the signature of the applicant. Signed most often in the registration authority when submitting documents or at the notary, if the documents are submitted by another person.

When preparing the application yourself on a computer, be sure to pay attention to the type and size of the font. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font, 18 points high. You can check the correctness of the font in the completed and printed application P21001 by laying on top of another sheet of paper with 18 point Courier New capital letters printed on it (as a reference), and compare their sizes in the light.

STEP 6. We pay the state duty for registration of IP

You can pay the state duty for registering an individual entrepreneur as follows:

1. electronic payment within the framework of the online service of the Federal Tax Service for registration of IP;
2. or fill in the form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
3. or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state duty for registering an individual entrepreneur along with other documents.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must contact the IFTS within three months after the decision to refuse, and this can be done only once.

A sample receipt for payment of state duty is available in the section.

Since 2019, applicants who submit documents for registration of an individual entrepreneur through the website of the Federal Tax Service or the public services portal are exempt from paying state duty (Article 333.35 of the Tax Code of the Russian Federation). However, this is possible only if there is an enhanced qualified electronic signature.

STEP 7. Choose a taxation system

The tax regime or system of taxation is certain order paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits from the business.

The most popular taxation system for start-up entrepreneurs is the simplified tax system. If you are using our , then at step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to simplified taxation along with the rest of the documents. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering an IP, you can also go to UTII or SIT if your activity falls under these tax regimes. In addition, it is possible to combine such modes as USN and UTII, USN and PSN, USN and ESHN.

To calculate the tax burden in different modes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on the choice of tax regime from 1C specialists:

More detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read in the relevant articles: and .

STEP 8. We find the IP registration authority

State registration IP is carried out in the registration authority at the place of his (IP) residence, that is, at the place of registration indicated in the passport. If there is no place of registration in the passport, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities, there are special registering IFTS, in Moscow, for example, this.

To determine your registration authority at the place of your registration or stay, we recommend that you use the service of the Federal Tax Service "Determining the details of the Federal Tax Service, the state registration authority of legal entities and / or individual entrepreneurs serving this address".

STEP 9. Take a break and count the received documents

Since IP registration is the simplest of all registrations, then you will not have very many documents:

1. application for registration in the form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identity document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of the transition to the simplified tax system - 3 copies.

In addition, when preparing an application P21001, it is necessary to mark the corresponding box on sheet B. Put the value “2” (issue to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issue to the applicant”).

STEP 12. We check the documents and submit them for registration

Collect all the documents, do not forget to pay the state duty for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data indicated in them. Additionally, we recommend that you familiarize yourself with (partially, these reasons intersect with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics (when local tax authorities may impose requirements that are not explicitly prescribed in laws) cannot be ruled out. Available to our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign an application for registration in the form P21001 in the presence of an employee of the registration authority (if he and you forget about it, there will be a refusal);
2. get a receipt from the FTS officer with a list of documents submitted by you.

STEP 13. We receive registration documents

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then congratulations! All that remains to be done now is:

• register as an employer with the Pension Fund and the Social Insurance Fund, if you have employees;
• get ;

  The calculator will select the most advantageous banking offer for settlement and cash services for your business. Enter the volume of transactions that you plan to make per month, and the calculator will show the rates of banks with suitable conditions.

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

IP benefits

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

In addition, a business does not need a legal address. Individual entrepreneurs can immediately consider all profits as their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are missing.

Taxation

For individual entrepreneurs There are 3 main taxation systems available:

1. The General Taxation System (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Sole proprietors are also required to pay property taxes.
2. Simplified taxation system (USN). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (PSN). It is applicable with a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then no tax on the main activity is paid during this time. The patent involves the payment of 6% of the potential income established by law for specific type activities.

The single agricultural tax (ESAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of business. In addition to taxes, an individual entrepreneur must pay a number of social contributions annually.

Who can become an individual entrepreneur

Requirements for persons wishing to become entrepreneurs are not very strict. They were installed in 2001 federal law 129-FZ "On state registration legal entities and individual entrepreneurs. Any adult capable citizen can apply for an IP, if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an IP is impossible:

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

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

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

Under no circumstances will a person recognized as partially or completely incompetent be able to open an IP. It is also not available for 5 years after the completion of the bankruptcy proceedings of the registrant individual. Another ban concerns certain types of activities (usually related to work with minors) - individual entrepreneurs will not be registered if they have a criminal record or criminal prosecution.

Required documents

Opening an IP is a process that requires the applicant to have a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistake when filling out paperwork or the absence of one document can cause a delay. And sometimes even a refusal to open an IP, after which you will need to go through the whole procedure from the very beginning.

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

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

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

If a foreigner wants to engage in entrepreneurial activities in the territory of the Russian Federation, then some more papers will be required from him:

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

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

Rules for filling out an application

In the previous topic, we discussed the importance of filling out the application correctly. In order for the application to be accepted, the following information must be provided:

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

Depending on the subject of the Russian Federation in which the IP is opened, the application pages may need to be stitched together. You need to check with the tax office if there is such a need. Now let's take a closer look at what aspects should be given Special attention in the process of being filled.

There is a single standard for filling out paperwork by hand. This must be done in capital letters. The only true color of the paste is black. If even one of these conditions is not met, the state structure will not accept the application.

There is an easier way to apply. You need to use an online service that will help you collect the necessary package of documents and register an individual entrepreneur. The benefit is that the probability of an error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling online: you will have to pay for the services provided, while independent work with the application is free.

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

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

Registration and opening costs

The first thing that a person who wants to become an individual entrepreneur should think about is the associated costs. Their assessment must be approached responsibly, to check that already halfway through it suddenly turns out that there is no way to make a mandatory payment.

To become a self-employed person, a person must be prepared to spend money on the following services:

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

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

Who can be denied and why

If the applicant has spent his time and money on the collection and certification of all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an IP. This state of affairs is always very disappointing. But if you take apart possible reasons failure, you can minimize the chance of failure:

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

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

What has changed since 2018

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

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

In contact with

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 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 for free and in as soon as possible receive a set of documents for state registration as an individual entrepreneur. 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, Southwest or Northeast administrative districts, an application for registration of an individual entrepreneur can also be submitted at the center of public services "My Documents":

• 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.

Completed documents can be obtained from e-mail, by paper letter by mail, as well as in inspection No. 46 (in person or through a representative) - depending on which method you indicated when applying.

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

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 you need to change other data in the registry (for example, you stopped doing one type of economic activity and started doing something else), then this must be reported 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 to amend the information about an individual entrepreneur contained in the Unified state register 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 open your own business and settled on such a form of ownership as an individual entrepreneur, then you will need instructions for action. On the one hand, you can entrust the registration process to lawyers and they can do some of the actions for you, and on the other hand, if you wish, you can do it yourself - the choice is yours, and we will describe how to register an individual entrepreneur.

Once you have decided on your business and your choice has fallen on an individual entrepreneur, not an organization, then you should determine your next steps.

On the one hand, you can save money and register everything yourself, and on the other hand, use special online services or the services of a lawyer, the latter can increase your costs by about 2-5 thousand rubles.

We will discuss the total cost estimate at the end of the article.

In fact, you have several options for your actions:

• IP registration via the Internet - for this you can use the official tax service or carry out this operation through the website of the State Services.
• Personally submit an application to the tax office.
• Use the services of an online service or entrust this matter to lawyers.
• Another option is to register an individual entrepreneur through the MFC in your area.

We note right away that when registering an entrepreneur, unlike an LLC, you will need to indicate the address at your registration and submit documents to the tax office that is responsible for your area, otherwise you risk being denied registration.

Let's note a couple more nuances or, as they say, Lifehack:

• When registering, you will need to pay a state fee in the amount of 800 rubles, but you can not pay it if you register with the employment center as unemployed. But, on the one hand, you will save money, and on the other hand, you will increase the time and add unnecessary actions when opening an entrepreneur.
• If you do not have a TIN, then you can first submit the necessary documents to the tax office to receive it, and register with this number, but this will increase the time. However, when registering as an individual entrepreneur, you will be automatically assigned a TIN, so you will save your time.

So, we will describe how to open your own business and run it as an individual entrepreneur.

Open an IP on your own - step by step instructions 2017

Step 1. Choosing a tax system

Before answering the question of how to register an individual entrepreneur, you first need to decide on the tax system that you will apply.

The right choice can both simplify your accounting and reduce your tax costs. The optimal and rational choice of the tax system will allow you to extract big profit from your business.

At the moment, there are only 5 types of tax systems used in Russia:

• – a general system that is suitable for all types of activities, in fact the most difficult to manage and burdened the largest number taxes.
• - the simplest option, which is the easiest to maintain, even without accounting services - this is - 6% is charged. It is somewhat more complicated, but if there are confirmed expenses, these are “revenues reduced by the amount of expenses”. In this case, the rate is from 5 to 15% depending on the region. However, this type of taxation has limitations.
• - a single tax on imputed income is also a special. a regime, the peculiarity of which is that the calculation of taxes is carried out on the basis of certain coefficients and does not depend on the profit received, but it also has limitations. This special regime is expected to be applied until 2018.
• - refers to special modes. The activity is carried out on the basis of the acquired patent, while, as with UTII, the level of income does not affect the taxes paid.
• - agricultural tax, which is applied by farms.

If the entrepreneur has not chosen certain special modes, then he will automatically conduct activities on the OSNO. The transition to the simplified tax system or unified agricultural tax is best done along with the submission of documents for opening an IP, this is done on the basis of an application for the transition to the simplified tax system. In addition, you have 30 days from the date of registration with the Federal Tax Service to submit this application. Otherwise, it will be possible to switch to the simplified tax system only with next year.

STEP 2. Selection of OKVED codes

Probably, you have already decided on the type of your activity, OKVED codes are used to describe it, they are mandatory and will be indicated both during registration and when reporting to the tax office.

First you need to decide on the main activity, its code will be the main one, then you should select additional codes for those activities that you will conduct in parallel or presumably in the future.

STEP 3. Filling out an application for opening an IP

The next step you will need to fill out an application form P21001, detailed instructions, disassembled on the example and the form can be downloaded from our website.

It is worth noting an important detail when applying:

• If you submit it personally, then it is signed only in the presence of the employee of the Federal Tax Service to whom you provide the document.
• If it is provided by a representative, then your signature will need to be certified by a notary.

STEP 4. Payment of the state fee

The next stage, before registering an individual entrepreneur in the tax office, is the payment of the state fee, which currently amounts to 800 rubles.

Payment can be made in two ways, depending on which one you prefer:

• Pay a receipt at Sberbank or any other credit institution that makes this payment.
• Pay on the FTS website.

STEP 5. Transition to a simplified taxation system

Once again, we note that when registering, an entrepreneur will automatically apply common system(BASIC).

The transition to simplified taxation (STS) is carried out according to the relevant application:

• It can also be submitted within 30 days from the date of registration. Otherwise, the transition to the simplified tax system can be carried out from next year, and the application is submitted from October 1 to December 31.
• The transition to UTII is carried out by means of an application for organizations and for. This can be done within 5 days after the start of the activity corresponding to the taxation system.
• The transition to the ESHN is carried out by. You can only do this once a year.
• must be provided 10 working days before the application of this system.

Step 6. Registration with the tax office

Next, you need to provide the collected package of documents to the tax office.

Documents for opening an IP:

1. Application for state registration as an entrepreneur (form P21001) - provided in one copy. Sewing is not required for personal submission. In 2 copies, only “sheet B” is printed, it confirms the date of submission of documents to the Federal Tax Service, so 1 copy will remain in your hands.
2. Copy of all pages of the passport.
3. Receipt of paid state duty (800 rubles).
4. When switching to a simplified application, a corresponding application is attached.
5. Copy of TIN, if given number No, it will be automatically assigned.

In the tax office to which you will submit the documents, you should clarify whether it is necessary to staple the application in the form P21001 and copies of the pages of the passport. Some tax authorities require this, others do not. In order not to make a mistake and correctly fill out the documents for registering an entrepreneur, you can use a special online service.

After accepting the package of documents, you will be assigned a date for receiving certificates. Since 2016, the registration period has been 3 business days, previously this period was 5 days. Next, you will need to obtain evidence. You do not need to carry out other actions in the tax office.

STEP 7. Receipt of documents

At the appointed time, upon successful opening of a business, you will receive the following documents:

1. - proof that you are an individual entrepreneur.
2. Extract from the USRIP on 4 sheets (extract from the unified state register of IP).
3. Notification that you as an individual persons are registered with the tax authorities.
4. Statistics codes from Rosstat, further required in the work.
5. Notification of registration as a payer of insurance premiums in the FIU. With this code, you will make annual IP payments for yourself (fixed payments).

STEP 8. Registration of IP in funds

If you are going to carry out activities on your own, without involving employees, then you can skip this point, but if you have at least 1 employee, then you will need to carry out, read more about this in our article. Note that if you miss the deadlines established by law, you may be fined.

Actions after registration

Further actions are no longer mandatory and depend both on the type of your activity and on its scale. You will also need to obtain statistics codes, which can be obtained from the statistics authorities in your area.

Usage cash register(abbreviated as KKM or KKT):

• When providing services to the population (individuals), regardless of the taxation system, you can use forms strict accountability(BSO) instead of control- cash register. They are selected according to the OKUN classifier. The use of BSO will simplify your business and reduce unnecessary costs, however, if you make settlements with organizations, then you will not do without cash registers. At the same time, it is worth noting that the Central Bank of the Russian Federation has established certain restrictions on the circulation of cash within the framework of one agreement.
• When working on a patent or UTII application of CMC it is also not necessary, while instead of a cash register check, a BSO, a receipt or a sales receipt can be issued.
• Notaries and lawyers are allowed to work without the use of cash registers.
• Also, on any taxation system, there is a certain list of activities in which you can not apply CCM.

Seal

Currently, organizations and individual entrepreneurs can conduct their activities without a seal. Although this is not always possible and appropriate. .

Checking account

Doing accounting IP

Finally, you will need to decide on the . After all, you can manage personally, invite an incoming accountant, organize an accounting staff in your office, or use the outsourcing services of specialized companies.

Table of expenses for registration of IP

Name	Sum	Note
State duty	800 rub.	Necessarily
Registration of current account	0-2000 rub.	Not required, but in most cases registration is free.
Making a seal	650-1200 rub.	Not necessary. The price depends mainly on the printing equipment
Services of lawyers for opening an entrepreneur	1000-5000 rub.	If you decide to resort to the help of lawyers, and not to do everything yourself
Notarial services	1000 rub.	Certification of an application for registration of an entrepreneur, if submitted through a representative
Total	From 800 to 8200 rubles.	Depending on your actions

Possible reasons for denial of registration

There are cases when tax authorities may refuse to register as an individual entrepreneur:

• The presence of typos in the documents and the provision of incorrect data.
• Not all of the required documents were provided.
• The documents were submitted to the wrong tax authority.
• A ban on doing business was imposed on an individual and its term has not yet expired.
• Previously, the entrepreneur was declared bankrupt and less than 1 year has passed since that moment.