How to open an IP: step by step instructions. How to open your IP from scratch and what you need for this: where to start

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 free consultation service on 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 one registered in the manner prescribed by law, having the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) 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 limited liability companies are just LLCs created by a single individual.

When choosing between opening an IP and an 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 quickly 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 Federal Tax Service "Online registration of 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, this person should be named in official documents (on a seal, in checks, on letterheads, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur may register a 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 that is used to individualize the property complex, for example, the Romashka cafe, the U Beaver restaurant, the Chanterelle dry cleaner, 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, the applicant must indicate his email address in the application for registration. 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 a certain procedure for 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:

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

STEP 8. We find the IP registration authority

State registration of an individual entrepreneur is carried out at 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.

An individual entrepreneur (individual entrepreneur) is an individual who has proper registration and conducts entrepreneurial activities without registering a legal entity.

Based on Article 23, part one of the Civil Code of the Russian Federation, any capable citizen of Russia or another country has the right to conduct his own entrepreneurial activity in Russia.

Why open an IP at all?

Registration of an individual entrepreneur entails avoiding personal income taxes (PIT), reducing payments to the PFR (Pension Fund of the Russian Federation) and the FSS (Social Insurance Fund). On the other hand, the official registration of IP opens up more opportunities for you in cooperation with various firms and companies that prefer, interacting with your organization, transfer money to settlement accounts by bank transfer, and then write it off as expenses.

At the very start of a career, it may be enough to work even without official registration, when you are not yet cooperating with large companies. But then you have to face the problems of limited capacity and the reluctance of large organizations to work with your firm - no one wants to work with illegal clients.

It is for this that you need to open an IP and go on a “big voyage”. As a result of official registration, you will be able to reach a new level, and you will have the opportunity to earn more.

What do you need to open a sole proprietorship in 2019?

Before you start collecting paperwork for registration, it will be useful for you to familiarize yourself with the following points:

• You must have a taxpayer identification number (TIN). If at the moment you do not have it, it is possible to apply for it. You can do this both along with the submission of the entire package of documents for registering an individual entrepreneur, or in advance. Only in the first case, the registration will take much more time instead of the required 5 working days.
• You should decide in advance on the most suitable taxation system for you.
• You will need to decide on the types of activities that you will be engaged in (OKVED codes). They must be specified when registering individual entrepreneurship. The code that you write first is considered first. It will determine the amount of the insurance rate of the Social Insurance Fund (FSS).

Next, we consider in more detail the second and third points from the above list.

Choosing a taxation system and OKVED codes

Let's start with the systems that determine the amount of duty paid to the state. All payments that are assigned to individual entrepreneurs are divided into 4 sections. This:

• a fixed fee that is paid to extra-budgetary funds “for oneself” (in 2019 it is 36,338 rubles, and if his income exceeds 300,000 rubles, then an additional 1% of the amount of income exceeding 300 thousand);
• established payment made to off-budget funds, which is deducted from the wages of workers (the entrepreneur must exclude 13% of a person's income working for him);
• additional taxes that are assigned in accordance with the type of activity;
• taxes assigned depending on the system of taxation you specify.

There are several payments of the latter type:

• General system of taxation.
• Special modes, which in turn are divided into:
  • simplified taxation system (STS);
  • single agricultural tax (UST);
  • single tax on imputed income (UTII);
  • the system of taxation in the implementation of production sharing agreements.

Each of them has its own characteristics and criteria by which the amount of payment is determined.

As for OKVED codes, first you need to figure out what they are.

OKVED codes or the All-Russian classifier of types of economic activity are codes with encrypted and classified all types of activities that can be used if you have your own business.

When registering an IP, it is better to immediately decide what exactly you want to do and indicate not one, but several codes. Although, on the other hand, too many of them can lead to certain problems and confusion in the numbers. From the choice of the main activity, i.e. The amount of the mandatory insurance rate depends on the first code specified during registration.

It must be borne in mind that you can only engage in the type of activity indicated during registration, and each of the types of activity has its own taxation system. They may differ depending on the region in which you will be registering.

Required documents

If you still decide to register your own business, for this you will need a certain set of papers. It looks like this:

• Passport.
• Stitched photocopy of each page of the passport. You will need it to send a set of documentation by mail.
• A receipt certifying the payment of the state fee for the registration of IP.
• A copy of the taxpayer identification number (TIN) certificate, if available.
• Application for registration of an individual as an individual entrepreneur in the form P21001. If the situation is such that the one who signed this paper for some reason is not able to bring the papers in person, it is necessary to certify them with a notary to certify the signature of the applicant (1 copy).
• Application for the use of the simplified taxation system (STS) in the form No. 26.2-1 (2 copies).

After submitting the documents, you must receive a receipt for their receipt and one of the copies of the transition to a simplified tax system. When submitting documents electronically from January 1, 2019, the state duty is not paid.

We write and submit an application to the tax office

The application for registration consists of five pages. In it you need to specify your Full name, contact details (phone number and e-mail), passport details, OKVED and TIN codes. It must be filled out in block letters and legibly, so that there are no problems in the future.

How much does it cost?

When self-registering oneself as an individual entrepreneur, the amount of expenses is only 800 rubles. It is in this volume that you need to pay the state duty at the nearest branch of Sberbank of Russia to you. A receipt confirming this must be submitted along with all other documents.

Also, when going to a lawyer in order to certify your application, you will have to leave about 350 rubles more there. At the same time, he will check your document for errors so that they do not interfere with your registration as an individual entrepreneur.

What documents do you need to issue after registration?

The time for which the registration of an individual entrepreneur takes place may differ depending on the region where you will do this. But, in general, this procedure takes five working days. The date of issue of the papers will be written on the receipt that you will receive when submitting the package of documents. In the event that you are unable to pick them up in person, they will be mailed to you.

Upon completion of registration, you will receive the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP).
• Evidence that you, as an individual, have been registered with a tax authority.
• Extract from the Unified State Register of Individual Entrepreneurs (EGRIP) (1-4 pages).
• Certificate that you, as an individual, were registered with the Pension Fund of the Russian Federation at the place of registration.
• Notification that you have been assigned statistics codes from Rosstat.

After that, you need to make copies of all the documents you received and then give them to the tax inspector.

Registration in other institutions

It may happen that you will not be given some of the above papers. To receive them, the tax office will send information that you were registered as an individual entrepreneur to the Pension Fund of the Russian Federation. The FIU, in turn, will have to send you a certificate of registration by mail.

If this did not happen, you will have to contact them yourself, having with you the IP Registration Certificate (original and photocopy), taxpayer identification number and pension certificate.

What to do then?

After receiving all the documents that indicate that you have every right to engage in business activities, the only main rule to remember is that you are now required to pay taxes, keep documentation and records.

In order to be able to carry out non-cash payments, it will be necessary open a checking account. It will also be needed in case of concluding contracts for an amount that exceeds 100,000 rubles with other individual entrepreneurs.

To open a current account and certify your documents, you will need own seal. Thus, if you have made a seal for yourself, then with further work, one signature will no longer be enough to certify the document.

In the event that your activity involves paying for services using cash or bank cards, you will need a cash register. Although there are exceptions related to the chosen taxation system and some trading conditions.

Why can registration be denied?

The reasons why they may refuse to register you may be different. Below are the main reasons why this can happen:

• If you entered incorrect data, made mistakes or typos when filling out documents.
• If you submitted incorrect documents, or if they were not complete.
• When you submitted your documents to the wrong place.
• If you have been declared bankrupt and less than a year has passed since then.
• If a verdict was put forward to ban business activities, and its validity period has not yet expired.

As you can see, registering yourself as an individual entrepreneur is not difficult. The main thing is to follow the instructions above, and you will succeed.

If we compare the design of IP independently and through an intermediary, then each of the options has its own advantages and disadvantages. Self-registration takes a little longer to collect the proper documents and complete them, although your costs will be negligible. Making an IP with the help of an intermediary, on the contrary, takes less time, but you will need to pay him for the work. Thus, the amount you spend will increase significantly. So, the choice is yours.

Changes for 2019

Registration as an individual entrepreneur does not involve major changes. The main ones will be related to the toughening of responsibility for the commission of certain violations:

• In particular, if the registration authority doubts the reliability of the data provided by the entrepreneur, he will be able to stop the registration process for a period no more than 30 days.
• Persons who have violated the law in their previously organized entrepreneurial activities may be denied registration.
• Administrative penalties will become tougher: for example, the first time you provide incorrect information, the fine varies from 5,000 to 10,000 rubles.
• Administrative responsibility is also toughened upon registration with the use of nominees. Moreover, now it is enough to have a statement from a bogus director in order to prove the unlawfulness of the actions taken.

The process of registering an individual entrepreneur, unlike other forms of doing business, is a simple procedure, so it is quite possible to go through it yourself. To do this, with a prepared set of documents, you must contact the department of the Federal Tax Service authorized for registration of entrepreneurs at the place of your permanent residence or, in its absence, at the place of temporary residence.

The application process must be taken very seriously. Errors or typographical errors, as well as any inaccurate information provided by you, may serve as a reason for refusal of registration.

What you need to pay attention to when filling out the f. No. R21001:

• You can fill it out by hand, on a computer, by downloading a document form, as well as using special services or programs.
• Manually, the application is filled in with a pen with black ink, capital block letters.
• When filling out via computer, the Courier New font size 18 is selected.
• OKVED codes, indicating the types of activities that will be carried out by the IP, are listed in the application for registration. They must contain at least 4 digits. We are still using the classifier adopted in 2001. Any number of activities can be indicated in the application, but one of them must be selected as the main one. It is often recommended to open a group immediately. Code names are not signed.

• Clause 1.2 was created to be filled in by stateless persons or foreign citizens with full names in Latin.
• The TIN column, if any, must be filled in. If an individual registering as an entrepreneur does not have a TIN, the place for filling it out must be skipped. After registration, along with the documents in your hands, you will be issued a certificate of its assignment.
• The series and number of the DUL are filled with two spaces, you must specify the document code.
• The address is written in full using acceptable abbreviations, the index is required.
• The phone number must start +7…
• When printing the application, only one page is acceptable; duplex printing is not allowed.
• The application is submitted in one copy.

Copy of the main identity document (passport)

If the documents for registration of an individual entrepreneur are transferred by mail or a trustee, the copies are certified by a notary. When registering a person personally to the Federal Tax Service, it is necessary to present the original document.

The copy of the passport includes two pages: the main page and the registration page.

State duty payment receipt

The amount of the contribution in 2016 is still 800 rubles. To independently fill out a receipt for payment of state duty, you must apply for the details to the registering tax authority or look at them on the website of the Federal Tax Service.

You can pay in any available way:

• by contacting the bank with a completed receipt;
• using the online service of the Federal Tax Service "payment of state duty for registration of IP" (if you have a valid TIN).

It must be remembered that in case of an error in the receipt for payment or refusal to register an individual entrepreneur, the amount paid is not refundable.

Ways to submit documents for registration of IP

• Personal appeal to the tax authority or transfer of independently prepared documents through a third party by a notarized power of attorney.
• Sending by Russian Post.
• Using the service of electronic filing of documents through the website of the Federal Tax Service. To do this, you must have an electronic signature key and a corresponding signature verification certificate obtained from authorized organizations.

You can find out the address of the tax authority authorized to register an individual entrepreneur, as well as its payment details, on the website of the Federal Tax Service.

The whole process, if the documents necessary for registering an individual entrepreneur were properly executed, takes no more than three working days. After that, a certificate of registration and an EGRIP record sheet are issued.

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 to receive a set of documents for state registration as an individual entrepreneur free of charge and as soon as possible. An application for the preparation of documents can be submitted:

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

3. Where can I submit documents?

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

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

If you are registered at the place of residence in the Central, Southwestern or Northeastern administrative districts, an application for registration of an individual entrepreneur can also be submitted at the My Documents public services center:

• residents of the Basmanny district - in the center of public services "My Documents" of the Basmanny district at the address: Tsentrosoyuzny lane, house 13, building 3;
• residents of all districts of the Central Administrative District (including Basmanny) - in the center of public services "My Documents" of district significance in the Central Administrative District at the address: Presnenskaya embankment, house 2, shopping and entertainment complex "Afimall City";
• residents of the SWAD - in the center of public services "My Documents" of district significance in the SWAD at the address: Novoyasenevsky Prospect, Building 1, shopping and entertainment center "Spektr";
• residents of the North-East Administrative District - in the center of public services "My Documents" of urban significance at the address: Mira Avenue, house 119, building 71, pavilion of the All-Russian Exhibition Center No. 71.

4. When will the documents be ready?

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

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

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

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

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

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

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

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

You can submit documents:

• to the interdistrict 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 it is necessary to change other data in the register (for example, you stopped doing one type of economic activity and started doing another), then you need to report this to the tax office. Documents must be submitted within three working days from the date of change of information.

To make changes you will need:

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

Documents can be submitted:

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

For every extraordinary person, endowed with the ability to earn money in a different way than the majority of officially employed, the society presses mercilessly. This is because “it is not customary for us”, “everyone works - and you work”, “you will be left without a pension, you are guaranteed a hungry old age”, etc. A way out of the situation is possible: opening an individual entrepreneur, that is, registering with the tax authority as an individual entrepreneur. The seniority in this case will go from the date of registration, and social guarantees for a comfortable old age are provided. Ideal for freelancers.

The opening of an individual entrepreneur is also relevant for those people who already have an official place of work: the status of a legal entity provides new business opportunities and allows you to additionally attract third-party investor capital. There are many advantages, and for each type of activity, for each individual entrepreneur, they have their own.

We present you a step-by-step instruction for opening an IP from scratch.

A package of documents for opening an IP

By the way, about the types of activities. The OKVED classifier contains a complete list of them, and before writing an application, you will need to familiarize yourself with it and select several types “for yourself”. It is better to choose a few, with a perspective on the future. This foresight will help you save money: in the future, when adding (changing) OKVED codes, you will be required to pay a state duty. The very first OKVED you choose must correspond to the main type of activity, the rest - additional or related. If in doubt, you can consult a specialist.

The correct choice of OKVED is not a mere formality: there are a number of activities for which an entrepreneur can be provided with some preferential conditions for his business activities. Therefore, it is in your interests to approach this matter with all responsibility.

The application is filled out in the form P21001 (you can take it from the tax office or download it on the Internet). Your personal data and pre-selected OKVED codes are entered there. If you submit the application yourself (not by mail or through a proxy), then the signature can not be certified by a notary, although in order to avoid filling out errors (and there can be many of them, despite the seeming simplicity of the document), it is still recommended to contact this specialist . It will cost several hundred rubles: a quite reasonable price in exchange for ensuring that the application is accepted the first time. Copies of all pages of the passport should also be certified there.

The state duty for opening an individual entrepreneur is now 800 rubles. This payment can be made at any branch of the bank, the main thing is not to lose the receipt. So, what does the package of documents submitted to the tax office include:

• IP registration application;
• Copies of all pages of the passport (including empty ones);
• Copy of TIN (if any);
• Receipt for payment of contribution to the treasury, that is, state duty.

If you do not have a TIN, then in parallel you can apply for registration, although usually this document is done when the IP registration is already underway (within 5 days after the submission of the corresponding application), or even after registration is completed. This point can be clarified with an employee of the tax inspectorate.

IP registration application

Please note: you need to submit documents to the IFTS according to your registration address, that is, taking into account the territorial affiliation of the tax. Otherwise, your application will be rejected and you will lose time.

So, the reasons for the refusal to register an IP:

• The wrong body of the IFTS was selected;
• Documents are incorrectly drawn up;
• Not the entire package of documents has been submitted;
• One year has not passed since the day you were declared bankrupt (for the previous type of economic activity);
• The ban imposed on your business activities by the court is in force.

In addition, for a person who has not reached the age of majority, there must be a conclusion of the court or guardianship authorities, indicating that he has reached the state of full legal capacity. The marriage of a person under the age of 18 is also considered a condition for providing the opportunity to open an individual entrepreneur.

In all other cases, subject to consultation with a notary on filling out an application for registration of an individual entrepreneur, you are guaranteed a positive response. The deadline for registering an individual entrepreneur in the tax office is five working days. You will receive two documents: OGRNIP and EGRIP plus TIN, if a corresponding application was submitted. They can be handed over to you either in person or by mail at the place of residence. It is better, of course, to pick up such securities yourself.

Registration of an individual entrepreneur in the tax

Next, you will need to decide on the tax system. Many individual entrepreneurs choose the simplified tax system (“simplified”), but pay attention to the fact that since 2013 it has been called the patent taxation system. If you plan to work closely with companies that take into account VAT in prices, then you are better off choosing OSN (main system). Then the income tax will not be 6%, as in the case of the "simplified", but 13%. Plus property tax, personal income tax, VAT and other deductions. However, if you plan to hire more than 15 employees, DOS is unavoidable. UTII ("imputation") is now rarely used, this issue is resolved in the municipality.

If you choose the simplified tax system, and at the same time your expenses (according to estimates) will be 60% of income or more, then it makes sense to choose a tax not of 6%, but of 5-15%. Then the rate will be calculated individually and multiplied not by the amount of profit, but by the difference between income and expenses. On this issue, it makes sense to consult an economist.

When choosing a taxation system other than the DOS, which is applied by default, you will need to write an appropriate application, and within a few days the procedure will be completed. You will then acquire tax reporting obligations as part of your business activities.

Registration of individual entrepreneurs in the Pension Fund of the Russian Federation and the Social Insurance Fund

After receiving the relevant documents, you will need to apply to the pension fund. The tax office will inform you about the "birth" of a new entrepreneur immediately, but you will need to come in order to clarify the amount of mandatory monthly insurance premiums, which will ensure your retirement future. To obtain the necessary details, you will need copies of the following documents:

• OGRN;
• USRIP;
• SNILS;
• Passport.

If you hire employees (become an official employer), then an employment contract, a work book and SNILS (payer certificate) are additionally provided to the PF, and in addition, you will also have to register with the FSS. You can register with the FSS (social insurance) even if you personally need vacation, maternity leave or sick leave. In a word, registration with the FSS provides additional social guarantees. Contributions to both the PF and the FSS can be paid either every month, or immediately pay the amount for the entire year. The staff will help you calculate it. The total payment is usually a little over 1000 rubles.

Do you need a business account?

Additionally, you will have to register with Rosstat. It will also take a maximum of several days, and at the end of the procedure you will receive an extract that you will need to present at the bank when opening a current account (r / s) of an individual entrepreneur. R / s is not a prerequisite for registering an individual entrepreneur, however, if you plan to receive significant amounts from counterparties under one contract, the law obliges you to this formality. Yes, and it will be more convenient for you. After opening a bank account, you will be connected to the client-bank service for convenient payments (and their acceptance) by bank transfer.

How much does it cost to open a sole proprietorship?

If you do everything yourself, then the cost of registering an individual entrepreneur will not exceed more than 2000 rubles, including state duty and overhead costs (notary, photocopies, etc.). If you open a settlement account, then add another 800 rubles. A simple seal without a coat of arms will cost 300 rubles.

If you contact an office that will do everything for you, then opening an IP will cost you 5000-7000 tr.

It is done

After all the formalities have been settled, you can safely proceed to exercise your rights as an individual entrepreneur, without forgetting, however, about your obligations. In the case of choosing the simplified tax system, it is quite possible to conduct tax reporting independently, the same applies to UTII, but entrepreneurs usually hire an accountant to work on the main system. Depending on the selected system, the duration of the reporting period may be different: once a month, once a quarter or once a year.

Video about step-by-step registration as an individual entrepreneur:

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