What is required to open a sole proprietorship? Subtleties and nuances. How to open an individual entrepreneur on your own: step-by-step instructions for registration and sample documents How to start registering an individual entrepreneur

  • 16.05.2022

Greetings, dear readers! Today we will talk about how to open an IP on your own in 2020 quickly and easily. In the article, I will give step-by-step instructions for beginners, following which you can easily register as an entrepreneur in state bodies.

Especially many questions about this case arise among those who plan to register IP for the first time. But in fact, opening an IP on your own is quite simple - the main thing is to know what to do.

I myself encountered some difficulties during the first registration, because I did not fully know all the nuances. I will tell you about all the intricacies of this procedure in this publication.

There is an even easier way to register an individual entrepreneur, calculate taxes and submit all reports using online accounting. I recommend it to everyone, I use it myself - I am very satisfied!

1. How much does it cost to open an IP?

To register as an individual entrepreneur, you will at least have to pay a state duty in the amount of 800 rub. This is a one-time amount that is paid to the state budget. The state duty is also paid upon liquidation of the IP.

If you need a current account for doing business, then on average it will cost from 500 to 2200 rubles. At the same time, it should be borne in mind that banks will also charge you a monthly fee for servicing a current account.

Per printing production(optional) You will need to pay from 300 to 800 rubles. Simple printing costs 2 times cheaper than automatic printing. When I ordered a print, it cost me 500 rubles.

However, these are all items of expenditure that you may encounter when opening an IP on your own.

In total, if you need both a current account and a seal, then you will need to pay approximately 2000 - 2500 rubles.

Advice:
I recommend officially registering an individual entrepreneur only in cases where you already have stable cash flows from the business or it is required to do business with partners. In other cases, if it is possible not to register an IP, I advise you not to rush.

2. What do you need to open an IP on your own?

In order to register as an individual entrepreneur, 4 documents are required:

  1. Statement for IP registration - form P21001;
  2. CertificateTIN. In the absence of a TIN, you need to contact the Federal Tax Service (in 7-14 days you will be able to get it);
  3. RF passport;
  4. Receipt, indicating the payment of a state fee of 800 rubles.

On the website of Internet accounting you can free of charge within 15 minutes. receive ready-made documents for registration of IP.

3. How to register an IP yourself: step by step instructions 2020 for beginners - 7 simple steps

Now we will analyze in detail the entire process of opening an IP from start to finish. In total, you need to go through 7 simple steps to become an entrepreneur. Even if you are just a beginner, you will easily understand what and how to do.

STEP 1. Selection of OKVED codes (types of activity)

Before you register an individual entrepreneur, you need to select the types of activities that you plan to engage in.

For example, one of the popular activities is retail trade (code 47).

So each type of activity is assigned its own unique code. Key activities, in turn, are divided into subgroups, each of which is also assigned a special code. They will just need to be indicated in the application in the form P21001.

On July 11, 2016, new OKVED codes came into force. You can download the new list of OKVED 2016 codes with a detailed transcript.

In the application for registration (P21001), you can specify an unlimited number of activity codes, so feel free to indicate all those with which your entrepreneurial activity may be related.

It is worth noting that the main type of activity according to OKVED should be only one, all others are additional.

ATTENTION:
Keep in mind that activity codes must have at least 4 digits (for example, code 47.79 ).

STEP 2. The choice of taxation system for individual entrepreneurs in 2020

After you have decided on the types of activity, you need to choose the right taxation system.

This issue must be approached very carefully, since it will depend on how much and what taxes you will pay to the state budget.

There are the following 5 tax regimes:

1. BASIC - General taxation system

OSNO is the main tax regime in Russia. Compared to other taxation regimes, you will have to submit more reports and pay much more taxes:
  • Personal income tax - 13%;
  • Value added tax — 18%, 10%, 0%;
  • Income tax — 20%;
  • Property tax - up to 2%.

It makes sense to be on OSNO in 3 cases:

  • you need to work with partners and pay VAT;
  • the annual turnover of the business exceeds 80 million rubles and / or more than 100 people work for you;
  • There are income tax benefits.

2. Simplified tax system

Simplification is a very popular tax system for small businesses. Its advantage is that only a small tax is paid on income (revenue) or on profits. Accordingly, this mode has two types:

  1. The tax base - Profit(Income minus Expenses). In this case, you will need to pay 15% from profit.
  2. The tax base - Income. If you choose this type of taxation, you will have to pay only 6% , but from all the proceeds received.

Here you must decide which method of collecting taxes will be most beneficial for you. For example, I paid taxes on all income that came to my current account. It was more profitable for me, since I had practically no expenses, i.e. almost all income was my profit.

Advice:
If yours will have significant expenses in relation to profits, then it is better to choose the “Income minus expenses” tax base. If, on the contrary, the expenses are insignificant, then the best option would be to pay taxes on all proceeds..

3. Single tax on imputed income

UTII is mainly used in retail trade and the provision of various services. The advantage of this regime is the payment of a flat tax, regardless of how much income you receive from entrepreneurial activity.

UTII replaces all taxes: personal income tax, VAT and property tax. The interest rate at the moment is 15% of imputed income.

UTII is calculated as follows:

UTII = (The tax base * tax rate) — Insurance premiums

As can be seen from the formula, insurance premiums are deducted from the amount of tax and reduce it by their amount. At the same time, please note that it is possible to reduce the single tax on all sum contributions paid for themselves and only by 50% contributions paid for hired employees.

4. Single agricultural tax

As the name of the tax already implies, it is intended to be paid by farmers who grow agricultural products.

The tax rate is only 6% . In addition, the tax is paid only on profits ( income minus expenses) received by the entrepreneur.

5. Patent taxation system

The patent system is the most unpopular tax regime in Russia (only 3% of entrepreneurs use it).

The patent system of taxation involves the purchase of a patent, which replaces all taxes. The patent is issued for a period from 1 month to 1 year. As in the case of UTII, the income (expenses) received does not affect the cost of the patent, i.e. its value is fixed.

The types of activities that fall under the patent system of taxation are few: usually small services and retail trade.

The tax rate at which the cost of a patent is calculated = 6% (in exceptional cases 0%).

It is worth noting that insurance premiums are paid only to the Pension Fund of Russia at a reduced rate - 20% (no need to pay in FFOMS).

Important:
By registering as an individual entrepreneur, you are immediately enrolled in the general taxation system. If you plan to conduct your business on the simplified tax system (UTII), then you need to additionally fill out an application for the transition to the simplified tax system (UTII) when submitting documents for opening an IP!

Actual forms transition to the appropriate taxation system can be downloaded at.

STEP 3. Filling out an application for registration as an individual entrepreneur - form Р21001

Now that you have decided on the types of activities and the taxation system, we proceed to filling out an application for opening an individual entrepreneur.

You can download the 2020 application in the form P21001.

STEP 4.

The next step is to pay the state fee. in the amount of 800 rubles. To do this, you first need to get a receipt for payment.

It is easy and simple to do this on the official website of the tax service:

We go to the above link and select "State duty for registration of IP", as shown in the figure:

You can pay for the received receipt both via the Internet and in Sberbank (and in any other bank).

STEP 5. We make copies of the TIN and Passport + Filling out an application for the transition to the simplified tax system, UTII or ESHN (who needs it)

Having paid the state duty, it remains to take a few more small steps to obtain a certificate of registration as an individual entrepreneur.

Before you go to the tax office, you need to make copies of your passport and TIN. And also if you plan to switch to the simplified tax system, UTII or UAT, fill out the appropriate application for the transition to the selected taxation system.

The new application forms can be downloaded from the following links:

  • Form of transition to the simplified tax system
  • Form of transition to UTII
  • Form of transition to ESHN

Examples of correct filling of applications are presented below:

STEP 6. Registration in the tax office in 2020

Thus, in order to register with the tax office, you must have the following documents:

  1. Application form P21001;
  2. Original and copy of TIN;
  3. Passport and its copy;
  4. Receipt of payment of state duty;
  5. Notification for the transition to UTII, USN or ESHN (if you do not want to be on the OSNO).

When all the above documents are collected, we go to the tax authority and submit documents for registration of IP. In exchange, you will be given a receipt confirming the receipt of tax documents.

Through five daysyou will need to visit the tax office to pick up documents for registering an individual entrepreneur. You will be issued an EGRIP and a certificate of registration of an individual entrepreneur.

Congratulations! From that moment on, you officially became an entrepreneur 🙂

STEP 7. Registration with the PFR and FFOMS + Opening a current account, obtaining a seal and a cash register

FUNDS:

After successful registration with the tax office, if you plan to hire workers, you should definitely register with the Pension Fund of the Russian Federation and the FFOMS.

If you will work without employees then register with the FIU and FFOMS no need- the tax office will automatically notify all funds.

CHECKING ACCOUNT:

Opening a current account according to the law NOT NECESSARY! Open a current account if you need to conduct business with business partners (legal entities) and receive/send cashless payments.

To open a bank account, do not forget to take documents proving the opening of an individual entrepreneur.

You can register a current account in any bank - there is no big difference in choosing a bank. I recommend focusing on the monthly fee for maintaining a current account - the lower the better! When I opened a PC, I managed to find a bank with a monthly fee 500 rub.

If you have not yet chosen the bank in which you will open a current account, I recommend that you familiarize yourself with.

Note:
Since 2014 no need notify the tax, PFR and FFOMS about the opening (closing) of a current account, this will be done for you by the bank in which you opened (closed) a current account! Previously, for not notifying the indicated authorities, it was necessary to pay a fine of 5,000 rubles.

SEAL:

Without a seal, as in the case of a current account, you can conduct business. The only exception: if you are on UTII and you do not have cash registers, then the presence of a seal is MANDATORY!

In all other cases, your signature and records "Without printing"(or B / P) will be enough on any documents so that they have legal force.

CASH MACHINE:

Previously, according to Law No. 54-FZ, most individual entrepreneurs could not apply CCP. But the situation has changed somewhat July 1, 2018, now, in accordance with the adopted Federal Law No. 337, only a part of entrepreneurs on UTII and PSN will be able to do without a cash register.

For example, this group includes entrepreneurs who do not have employees and conduct activities that are prescribed in 6-9 subparagraphs 2 of paragraph 346.26 of the Tax Code of the Russian Federation. For more information on whether you fall under the mandatory use of cash registers, read in federal law No. 337.

❗️ However, even if you do not have to use a CCP, at the request of the buyer, you must provide him with a strict reporting form, receipt or sales receipt.

If you need a cash register, then it will need to be registered with the Federal Tax Service. On this occasion, you can get advice from the tax, a lawyer or an accountant.

In the process of doing business, do not forget to report to the Federal Tax Service, the Pension Fund of the Russian Federation and the FFOMS at the time. To do this, you can find a good accountant who, for a small fee, will prepare and submit the necessary reports to the appropriate authorities several times a year.

Without much difficulty, you can independently generate and submit reports via the Internet using a popular online service.

4. Advantages and disadvantages of the legal form of IP

Here we will consider what are the pros and cons of an individual entrepreneur, so that you know about all the intricacies of this organizational and legal form.

4.1 Benefits

1. Simple and easy to open/close the IP

The process of registration and liquidation of IP is quite simple. When I opened the IP for the second time, it took me only 2-3 hours to independently prepare all the documents and submit them to the tax service.

If you are going to register an IP for the first time, then you may need a little more time to open. However, in comparison with other organizational and legal forms of doing business, IP is undoubtedly the simplest.

2. Minimum reporting

By switching to the simplified tax system, UTII, UAT, you do not need to keep records of the general taxation system and submit financial statements. Instead, simpler reporting forms are provided, for example, the “Book of Income and Expenses”.

3. Low administrative fines

Most of the administrative fines are significantly less (up to 10 times) than the fines applied to legal entities (LLC, OJSC, CJSC). Even if you do not submit reports or pay taxes on time, penalties will be mild.

4. Profit = IP property

All the profit you receive from entrepreneurial activity automatically immediately becomes your property. Thus, you can do whatever you want with the money. For example, LLC and JSC cannot manage their profits in this way.

5. Opportunity to start a business from scratch

Compared to an LLC, you do not need to create an authorized capital in order to register with the tax office. In other words, you can run a business completely without investment. For starting a business, the organizational and legal form of an individual entrepreneur is, after all, best suited.

4.2 Disadvantages

1. You are liable for obligations with all your property

According to the law, individual entrepreneurs are liable with all their property for debts and obligations. This is one of the most important shortcomings in IP.

So, if you have debts and / or losses in the course of doing business, then you are obliged to fully cover them, even if you have to sell your car, real estate and other property.

Be very careful about this point. If there is a high risk of receiving large losses from entrepreneurial activity, then it is better to register a limited liability company.

2. Restrictions on certain activities

Another disadvantage of IP is the restriction of the types of activities that are allowed to be carried out.

For example, an individual entrepreneur is forbidden to engage in the production, retail and wholesale of alcohol. In addition, it must be borne in mind that some activities are subject to licensing.

A complete list of prohibited activities for individual entrepreneurs can be downloaded below:

3. Payment of insurance premiums

Regardless of whether you are engaged in entrepreneurial activity or not, you must pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund on time.

For 2020, contributions to the PFR have grown and amount to 32 448 rubles(+1% of income exceeding 300 thousand rubles). In FFOMS: 8 426 rubles. Total, at least you have to pay for the year 40 874 ruble.

However, do not forget that the amount of taxes paid can be reduced by the amount of insurance premiums.

5. Maintaining and submitting reports through the online accounting department "My Business"

In modern times, it has become simple and easy to maintain and submit all reports via the Internet, without visiting the tax, pension fund and FFOMS. This opportunity is provided by a platform popular among entrepreneurs - online accounting.

With it, you can also prepare all the necessary documents without going there and.

The service is really useful and allows you to significantly reduce all the routine work associated with accounting and devote more time to business and family.

Opportunities of Internet accounting "My business":

  • quick and easy registration of IP;
  • simplicity: you do not have to be an accountant to keep records;
  • instant calculation of taxes and contributions;
  • a reminder of the deadlines for reporting and payment of taxes / contributions;
  • formation of documentation (contracts, acts, waybills, etc.) in a few minutes;
  • preparation and submission of reports;
  • integration of current account with accounting.

I advise you to try online accounting for free and evaluate all its advantages for yourself.

6. Conclusion

As you can see for yourself, opening an IP is not particularly difficult. In a few hours, it is quite possible to prepare all the documents for registration and take them to the tax office.

By opening an IP on your own once, you will gain valuable experience that will undoubtedly come in handy in the future.

Last update:  01/21/2020

Reading time: 9 min. | Views: 28074

The intention to organize their own business, becoming an individual entrepreneur (IP), is often associated with great risks for citizens, especially for beginners. Therefore, it is very important to know how to issue an IP correctly, what documents are needed, etc.

IP registration is necessary in cases where there is some profitable activity. Any entrepreneurship must be legalized, the state must pay taxes on income.

The first step in opening an enterprise, individual entrepreneur or LLC, is its registration. Otherwise, the activity will be prosecuted as illegal business, including on the basis of the Criminal Code of the Russian Federation. About that, we already wrote an article.

There are firms and legal agencies that provide assistance in registration and accounting services with timely filing of reports for individual entrepreneurs.

But this can be done on your own if you know how to open an IP and what documents you will need.

So, from this article you will learn:

  • What you need to open an IP in 2020;
  • How to open an IP on your own and what to look for - step by step instructions;
  • IP registration - necessary documents and actions;
  • Tips and features of registration of individual entrepreneurship.


IP registration - a simple step-by-step instruction for opening an IP

Any capable citizen can be an entrepreneur, organizer and participant of an IP. Such persons also include stateless people and all adults.

There are cases when it is not necessary to reach the age of 18 to open a sole proprietorship.

  • Citizens under 18 who are married.
  • For the registration of IP given parental consent or guardians.
  • A conclusion must be obtained full capacity, formalized.

At the same time, there are categories of citizens who can't get IP . it civil servants who receive salaries from the budget of the Russian Federation and military personnel.

2. How to open an IP on your own (on your own)? 📃

If you do not turn to the services of firms that help open an IP, you may encounter a number of obstacles. On the Internet there are Services thanks to which you can get the forms you need for registration, instructions for registration, etc.

Professional specialists with appropriate qualifications can also set up an individual enterprise quickly and without problems at an affordable price.

But if you have the time and desire to create and organize a business, then registration will not take you much effort. It is enough to understand the essence of the process and follow the step-by-step instructions.

3. What documents are needed for registering an individual entrepreneur - a list of necessary documents and actions 📋

A complete package of documentation requires a list of the following securities, officially registered securities.

  1. Application for opening an individual enterprise in the form R21001. A sample of this form can be downloaded from the link below or found on the Internet. ( - sample)
  2. Receipt certifying payment of state duty. In 2019, the duty will be about 1000 rubles (from 800 rubles). When submitting documents electronically, there is no state fee.
  3. Passport as an identity document.
  4. Provide your individual taxpayer number (TIN).

An individual entrepreneur receives an individual taxpayer number at the tax inspection department at the place of registration or residence

4. How to open an IP (individual enterprise) - step by step instructions 📝

So, a step-by-step instruction on how to correctly and quickly issue an IP.

Step 1. Payment of the state fee in the required amount, obtaining an activity code and choosing a tax payment system

To pay the fee, you must fill out a form with details, and make the payment at Sberbank, any branch, or through a specially designed terminal. The original invoice must be kept. When submitting documents in electronic form, the state fee missing .

OKVED codes must also be defined, namely: the entrepreneur selects a type or type of occupation from the list, each type has a code consisting of at least four characters. This list of activities is limited by the principles of safety in accordance with the legislation of the Russian Federation. You need to choose from the list for 2017-2018.


OKVED codes when opening an IP

Businessmen get acquainted with this classifier, defining their activities by area, then by group. The number of selected species is not limited, but cannot be less than one.

Some species require a license. Then you will need to contact the licensing authority, which will also indicate the OKVED code for this activity.

Selection and determination of a taxation system that is more suitable for your case.

What form of taxation to choose?

Exists 5 (five) types of taxation, each of which corresponds to the regime.

1). General ( DOS) the view is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable, undesirable, he must early when applying for an individual entrepreneur, attach an application indicating the selected type of taxation.

The application is written in the form: "On the transition to another taxation system".

The concept of OSN includes taxes:

  • 20% on profit or 13% personal income tax;
  • 18 percent(VAT) from sales and services rendered;
  • Property tax;

If a businessman fails to pay taxes, his enterprise will be in danger of bankruptcy, as debts will accumulate.

2). UTII, that is - a single tax on imputed income, implies a specific amount of tax to be levied, in the so-called fixed form. UTII is not related to the profit of the enterprise. It is calculated from business parameters, such as the number of employees employed, the area of ​​premises for trade, the number of transport units.

But if the IP includes more than 100 (one hundred) human, this tax cannot be selected.

Additional opportunity provided to the company with tax UTII: before 50 % reduction of insurance premiums for those registered in IP and 100 % their reduction by the owner of the enterprise.

Similar cases are considered arbitration courts and as soon as such a decision appears, the registration of an enterprise canceled . The same procedure applies to non-payment of taxes and insurance premiums.

For more details and details, read the article.

In fact, bankruptcy occurs through 3 (three months after the day when it was required to pay the obligations in case of non-payment.

The second condition of bankruptcy - the amount of debt exceeded the size of the property of the entrepreneur in monetary terms.

An application must be filed to declare a businessman bankrupt.

Which ones you need to go through, we described in a separate issue.

Who files a bankruptcy petition?

  1. The entrepreneur himself.
  2. Creditor.
  3. by the relevant competent authorities.

We wrote about how to submit and fill out an application for, in a special article.

In the first case, the court may postpone the consideration for month, during which the entrepreneur is given the opportunity to pay off his debt to creditors. When paying off the debt of the IP, a settlement agreement can be drawn up.

10. Lending to an individual enterprise 💳

At present, it is quite realistic to receive assistance for an individual enterprise from a bank in the form of a loan. Loans for business development are offered, loans by type "express" and other varieties.

Again, not for the first time, the entrepreneur is required to collect documents for obtaining a loan, fulfill the following conditions.

  • First, the enterprise must be registered.
  • The next requirement is age. from 23 to 58.
  • It is necessary to have guarantors and property that the entrepreneur can provide as collateral.
  • The enterprise must exist for a year before applying to the bank.

But due to the fact that each bank has its own requirements, especially in the form of interest rates, entrepreneurs are forced to collect documents for several banks and submit them to them almost simultaneously.

The bank considers applications from a couple of days to several weeks. The result is not known in advance. A guarantor who has property for collateral is not so easy to find. And if the bank offers a very small amount corresponding to the collateral, then the entrepreneur may lose interest in the loan altogether, since it will not make sense.

special attention must be paid at the interest rate offered by the bank. If the interest payment ends up being excessive or unsustainable, a risk assessment needs to be done in advance.

It is often easier to arrange at the bank, using the money immediately for the needs of the enterprise or for its increase.

From an individual entrepreneur, a desire to cooperate with institutions that provide loans is required. To delve a little more into the proposed conditions, to reject the most stringent ones, this does not mean completely abandoning the loan and stopping the development of the enterprise. You should try to reach a decision that is satisfactory for both parties.


11. Conclusion + related video 🎥

The article considered the concept of an individual entrepreneur who is engaged in legal activities: economic, scientific, trading or another in order to receive income from it, having previously registered a business in the status of an individual entrepreneur. According to the results of registering a business as an individual entrepreneur, he is assigned responsibility and obligations.

An individual entrepreneur can take, use his property in the enterprise. After paying all taxes, an individual entrepreneur disposes of profits.

An individual entrepreneur may terminate its activities or this may be done by the court that issued the appropriate decision on bankruptcy, on breaking laws .

The main issue was the rules for registering an enterprise in order to legitimize its activities. It should be added that at the same time the businessman will be registered in: pension fund of Russia and in Social Insurance Fund. This will be done automatically, without any action on his part, about which a notification will be sent by mail.

The features of registering an individual entrepreneur in 2020 and the necessary documents and actions that will need to be carried out in order to register their entrepreneurial activities were also considered.

The most important question is choice of tax payment system. In conclusion, we can say: opening your own enterprise, like an individual entrepreneur, requires great independence in decision-making.

It also requires a responsible attitude to the consequences of mistakes, which would be best avoided using the above recommendations.

The term for registering an individual entrepreneur is not so long, usually IP opening does not exceed a month. The steps outlined should help to clearly prepare for all situations that can no longer be called unforeseen.

So, you have decided to open your own business project and become an individual entrepreneur. In this article, we will discuss what is needed to open an IP. Some believe that the opening of an IP begins with registration. But this is an incorrect statement. First of all, to open an IP, you need to think through all the details of creating your project and possible options for its further development, draw up a business plan, and only then prepare for registration of an IP with the Federal Tax Service.

Opening conditions

According to the legislation of the Russian Federation, any adult and capable citizen of the Russian Federation or a citizen of another country who permanently resides in the territory of the Russian Federation can become an individual entrepreneur.

“What do you need to open an IP for people under the age of 18?” is a question that is often asked by teenagers who want to start their own business. There are extenuating circumstances for such cases. So, it is allowed to issue an IP at the age of 16 years and older, if a person is recognized as capable by a court decision or authorized guardianship authorities.

Also, an individual entrepreneur can become a teenager from 14 to 16 years old, if his parents have given written consent to this.

It is forbidden to register as an individual entrepreneur for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees.

How to prepare for registration - requirements

Let's take a look at what is needed to open an individual entrepreneur in the Federal Tax Service and where it is necessary to start paperwork. There are two options for resolving this issue. The first is to collect and execute all the documents on your own, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not so troublesome. Below we propose to get acquainted with the basic requirements for IP.

Documents for opening an IP

One of the most important conditions for opening an IP is the availability of the necessary documentation. The package of documents for opening an IP consists of:

  • Applications for opening an IP in the form P21001 (in one copy; if the application is submitted in person, then notarization is not required).
  • A receipt confirming the payment of the state duty - 800 rubles (this amount is an integral part of the cost of opening an IP).
  • Copies of the main page and the page with a residence permit from the passport (you will also need to present the original);
  • Copies of the TIN (again, when showing the original, but this document is not mandatory, the main thing is to indicate the TIN correctly, if it has been assigned to you, in the application; if you have not received the TIN yet, it does not matter: they will assign it to you and issue a certificate along with documents confirming the registration of IP);
  • Applications in the form 26.2-1 (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the USRIP entry sheet).

The last application in the list of documents for opening an IP is not mandatory and is submitted only at the request of the future IP.

If you do not submit documents in person, but through a representative or send them by mail, it is necessary that the signatures on the application and copies are notarized.

For persons who do not have citizenship of the Russian Federation, a copy of the certificate of his place of residence is a necessary document for opening an IP.

Rules and procedure for registration of IP

The procedure begins with an application for opening an IP

I would like to dwell on some points regarding filling out an application in the form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, phone numbers and data from the passport. After filling out the application on its reverse side, you must sign, this must be done at the tax office in the presence of a tax inspector or at a notary public if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED (All-Russian Classifier of Types of Economic Activity), which indicates your types of activity. It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the desired classifier is not listed, then you will have to pay for a new type of activity and wait about five days for its introduction.

Sheet B of the application is filled in at the tax office and returned to the applicant.

An example of a completed application for registration of IP

How to avoid filling errors

Attentiveness and knowledge will always help to avoid mistakes when filling out any documents. But if you wish, you can always play it safe and turn to specialistswho will not only tell you what documents are needed for registering an individual entrepreneur, but also help you draw them up correctly, and, if necessary, represent your interests in communicating with the tax authorities.

However, such services cost money, not very much, but for a novice entrepreneur, such expenses are often not very appropriate. Although there are two opposite points of view on this.

Firstly, many are sure that it is better to entrust the process of registering an individual entrepreneur to professionals who will take care of all the paperwork and visits to authorities. At the same time, in case of any troubles, such as refusal to register, professionals will be liable to the applicant.

Secondly, no less number of beginners and already existing entrepreneurs are sure that the documents necessary for registering an individual entrepreneur must be prepared and submitted to the Federal Tax Service on their own. Representatives of this position firmly believe that this is the only way to become a real businessman, who from the very beginning should rely only on himself.

Everyone is right about something, but everyone chooses for himself the option that is most acceptable: the main thing is that the documents are always in order.

Where and when can I register a sole proprietorship

After collecting all the documents, you must contact the tax authorities. An employee of the Federal Tax Service will check the documentation you have collected and provide a list of the documents you submitted for opening an IP, as well as inform you when it will be possible to pick up the finished USRIP record sheet (according to the law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service, receive a sheet of entry from the Unified State Register of Individual Entrepreneurs, and also sign in the journal about their receipt. As you can see, the term for issuing an IP is not so long.

Online check-in

The procedure for registering an individual entrepreneur has been greatly simplified in connection with the opening of an online registration resource. An absolute plus is that there is no need to go to a notary, fill out a paper form, pay a state fee, standing idle in long and tedious queues.

To register, on the website of the tax service, you need to go through a simple procedure.

After filling in the required fields regarding the last name, first name, patronymic, identification number and passport data, we form an application, which also needs to be filled out.

In addition to personal data, it is necessary to indicate the OKVED code.

For those who wish to pay through the bank "in the old fashioned way", a receipt is generated for paying the state fee for registering an entrepreneur. Those who have bank cards or know how to pay from a mobile phone will not have to leave their homes at all. The amount of payment at the moment is 800 rubles.

After payment, you should wait for confirmation that the payment has reached the address, and the application has been accepted. Along with it, a notification should be sent to the email address about when you need to come to the Federal Tax Service to complete the registration procedure. To do this, you need to take with you only your passport and the original payment receipt (if the payment went through a bank).

How to start a business if you are a student: Video

Wanting to start a business and engage in entrepreneurial activities, the founder of a small or medium-sized business is faced with the inevitable procedure of documenting his company. Complete and detailed information on how to issue an IP, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the legislation of the Russian Federation, individual entrepreneurship (IE) is a type of economic activity, the subject of which is an individual. The staff of his company may consist of one person (founder and head) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, from this moment his economic activity begins. By this time, the founder of the company must make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in his hands. In the process of collecting information on how to correctly issue an IP, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists in the timely filing of reports, the mandatory deduction of certain amounts to the budget and the payment of taxes.

Is it worth setting up a sole proprietorship?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect their income in any way and do not pay taxes. The reason is the fear that they will have to collect a package of documents and interact with government agencies, as well as the desire to reduce their costs.

Against the questionable savings, there are several arguments in favor of a legitimate business:

  • The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension experience.
  • There is no need to hide from representatives of the law or hide your source of income.
  • The procedure for issuing visas to some countries can be simplified.
  • The range of opportunities and business contacts is significantly increasing, as many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
  • There is an opportunity to carry out non-cash payments.

Thus, we can conclude that any growth and development of the company involves the search for information on how to issue an IP on your own or through special companies.

Why are intermediaries useful?

In the event that the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well take care of the registration of his activities.

For the rest, those who have no idea how to issue an IP on their own, the services of intermediary organizations are available.

Their employees will be happy to help you collect the necessary documents, make a seal, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to issue an IP: step-by-step instructions in general terms

Knowledge of the procedure for registering individual entrepreneurs and the sequence of actions is necessary for both categories of citizens: both those who are involved in the procedure themselves, and those who have turned to intermediaries.

All actions can be divided into several stages:


To date, there are several options for taxation for individual entrepreneurs. You should decide on the choice of system even before you issue an IP.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name of the system that is used by default. That is, it takes effect when no other is selected. Its main condition is the mandatory control of financial transactions, as well as quarterly reporting (it is submitted to the tax inspector).

Before applying for an IP and choosing a general system, you should find out that the entrepreneur will have to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

  • Property tax. It is paid when the organization owns any equipment, real estate or machinery.
  • Value Added Tax. Its size is 18% of the amount of goods sold or services rendered.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use a cash register to record transactions made for cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

The use of a cash register is also optional. An entrepreneur does not need to submit reports, he does not need to visit the tax inspector often, he only needs to pay for a patent (valid for one month to a year) and correctly keep records of income in a special book.

Code selection process

Each type of entrepreneurial activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, agriculture, various types of trade and construction.

By indicating the selected code when registering an IP, the entrepreneur determines which taxation system will be applied to him.

Thinking about how best to issue an IP, and choosing a code, you should use only the new classification (compiled in 2014). In addition, the structure of this document is subject to change, so you should keep a close eye on any updates.

What documents are required for registration

The package that is submitted to the tax office should include:

  • Passport or its copy if registration is carried out by mail.
  • Receipt certifying payment of state duty.
  • Copy of identification code.
  • An application with a request to open an individual entrepreneur (in the event that the package is sent by mail, the application must be certified by a notary).
  • A document notifying which taxation system is chosen by the entrepreneur.

The collected papers are submitted to the branch of the tax office at the place of registration or sent by mail. A day after receipt, the entrepreneur becomes the owner of a registration certificate, a taxpayer identification number and an extract from the unified state register.

After that, information about the individual entrepreneur is automatically sent to the Pension Fund.

Checking account and printing

Even before you draw up an agreement with an individual entrepreneur on the purchase or sale of goods, the provision of services or other types of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders, immediately after registration, apply to Rosstat for OKVED statistics codes.

A day after submitting a receipt for payment for the services of this state body, copies of the identification code and documents received during registration with the tax office, the entrepreneur receives the necessary codes in two copies, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax authorities and the pension fund.

A seal, like a bank account, is not a mandatory requirement for individual entrepreneurs. However, with this attribute, the status of the company is significantly increased and there is an opportunity for promising cooperation with other organizations.

Also, a seal is needed to fill out work books for employees. If the head of a small firm needs information on how to register an employee as an individual entrepreneur, he should refer to the Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the recruitment procedure will practically not differ from standard employment.

Before planning to expand staff, the small business leader should be aware of the existing restrictions:

  • Working on a simplified system, the owner of the company can hire no more than a hundred people.
  • For a taxation system that provides for a single tax, the restriction is the same (up to one hundred employees).
  • Individual entrepreneurs who have paid for a patent can hire up to five employees.

It should be noted that we are talking about the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the time sheet indicators will be equal to the productivity of one person.

Knowing the rules and regulations governing the provisions of the law on how to apply for an IP for the work of performers and assistants will help to avoid fines and other penalties.

For many, it is important to be able to work for themselves, giving themselves completely to their chosen occupation. What can stop you from making money doing what you love? A novice businessman may be faced with the need to figure out how to open an individual business and start acting officially.

What do you need to open an IP

Under the law, all citizens of the country, even foreigners with temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOYuL). The only exceptions to this list are municipal and state employees. The quick procedure for registering an IP can be performed independently or entrusted to special companies for which this type of activity is a priority.

If the registration of an individual entrepreneur is entrusted to third-party organizations, then you need to prepare for the fact that the money spent on starting a business will increase several times compared to solving the issue on your own. The following factors may also affect the price:

  • printing production;
  • notarization of documents;
  • opening a bank account, etc.

The procedure for registration of IP

How to register an IP without much delay? This requires preparatory work. At the initial stage, you need to decide on the field of activity. For this, there is an all-Russian classifier, where from the list you can select the direction of work and the corresponding code, which should be indicated when opening your business. It is allowed to indicate several areas of future activity, but the main view should come first.

The procedure for opening an IP involves choosing the form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated from income and amounts to 6%. If you choose to tax income without taking into account expenses, then the interest rate will range from 5 to 15 points. There are other types of business taxation, information about which can be found in the tax authorities.

Where can I register an IP

According to the legislation, the submission of documents and registration of a private entrepreneur is executed at the place of registration of a citizen. To do this, you need to contact the local tax office with the necessary set of documents. If the businessman has chosen, then he is allowed to register at the place of business. It is permissible to open a business in several regions, localities or parts of them. In this case, registration takes place where the first object of the entrepreneur's activity is registered.

To date, the easiest, fastest and most convenient way to open an IP is.

Documents for opening an IP

If the question of how to issue an IP is more or less clear, then special attention should be paid to what list of documents is needed to open an IP. It:

  • passport (a photocopy is also required);
  • application (form 21001);
  • receipt of payment of the fee;
  • TIN (+ copy).

IP registration application

You should take a responsible approach to filling out the document, the form of which can be downloaded from the official website of the Ministry of Taxation or requested from the tax office. The application for registration of IP consists of five sheets, which must be numbered and fastened together. The document is signed personally by the entrepreneur and notarized only if the documents are provided not by the businessman himself, but by an authorized person.

IP registration - cost

Starting your own business is a procedure that is not free. How much does it cost to apply for an IP? The only thing you need is to pay the state duty (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If this process is entrusted to specialized firms, then the price will vary not only from firm to firm, but also depending on the region where the individual entrepreneur will be registered.

How to open your IP - step by step instructions

If the field of activity is defined and the taxation system is chosen, then you can proceed to register your own business:

  1. You must submit a set of documents to the tax office in order to obtain an identification number assigned to each taxpayer.
  2. In the case when the TIN is already available, then you can immediately pay the state duty for the commission of an action by a state body.
  3. You can apply for the assignment of a TIN together with documents for state registration of an individual entrepreneur, but the process may be delayed.

If the documents are collected, then you can register an individual entrepreneur on your own at the tax office at the place of registration (not residence!). This process is step-by-step and has a sequence. Step-by-step instructions consist of preparing a package of documents and submitting them to the tax office. Further conditions that allow you to create a legal entity from scratch, whether it is an object of trade or a small business, a tailoring enterprise, are the same. An approximate step-by-step algorithm after registration of the IP itself:

It is also possible to remotely prepare all the documents and send an application for opening an IP. To do this, use