Is it possible to issue an IP by. How to open an IP by temporary registration. What documents are needed for registration of IP

07.01.2021

Individual entrepreneurs are registered in accordance with the norms of FZ-129 "On State Registration". It, in particular, spells out the requirements for the registration of a potential entrepreneur and indicates whether it is possible to register an individual entrepreneur by temporary registration. This issue is especially relevant for citizens who are registered in one place, but actually live in another city, as well as foreign citizens (the latter are also entitled to open a business in Russia without obtaining Russian citizenship).

An individual entrepreneur, in accordance with the requirements of Federal Law-129, must register at his place so that he is always available to controlling authorities. Since an individual entrepreneur, unlike an LLC, does not have a dedicated legal address, then all relevant correspondence will be sent to the address of his residence.

FZ-129 does not contain an indication of what is meant by the address of residence of an individual entrepreneur. But in the Civil Code in Art. 20 states that this is housing in which a citizen permanently or predominantly lives, being.

According to this logic, an entrepreneur must register at the place of his permanent registration (), a note about which is contained in his passport. It is this tax that will be taken into account first of all by the tax authorities when deciding on registration or refusal to register.

If you have a permanent residence permit, the entrepreneur must apply for registration with the Federal Tax Service, assigned to the address in the region permanent residence. Documents for registration are submitted both personally and remote ways. Registration of an entrepreneur under a temporary residence permit is also allowed, but only if the passport of an individual does not have a stamp with a residence permit.

Indirectly, the possibility of registering an IP according to is confirmed by law. Federal Law -129 states that it is possible to open an individual entrepreneur on a general basis upon presentation of the original document confirming the applicant's address of residence, if the passport does not contain such an address.

At the same time, after registration, it is not at all necessary for an entrepreneur to conduct business in the region in which he is registered. He has the right to engage in entrepreneurial activities throughout Russia.

At the same time, the entrepreneur will need to report exactly to the inspection in which he registered: at the place or temporary registration. If an entrepreneur registers under PSN or UTII, then he will need to report to the inspection at the place of registration.

Registration Features

In order to open an IP under a temporary residence permit, several conditions must be met:

In the inspection it is necessary to prove the fact of the absence of temporary registration. For this, it is presented, in which there is no registration mark.
The registrant must have a certificate of temporary registration in his hands for at least six months after submitting an application for registration in the prescribed form. The registration certificate must be issued in accordance with Art. 680, 685 of the Civil Code of the Russian Federation. With a shorter registration period, individual entrepreneurs may refuse to register.
The legislation does not contain the requirement to obtain consent from the residential premises on the desire to register an individual entrepreneur, since the fact of registration does not legal consequences for the apartment owner.
In the application for registration in the column "place of residence" the address of temporary registration is indicated.

It is also worth noting that registration of an individual entrepreneur under a temporary residence permit is allowed only in that occupied by a person. So, it is impossible to register an individual entrepreneur in a hotel, since in this case the individual will not have a certificate in form 3 in his hands (when registering at a hotel, a form 5 is issued).

If an individual does not have registration at all (permanent and temporary), then registration of IP is impossible. In FZ-129, the place of residence of an entrepreneur is a mandatory element of his registration. According to Art. 24 of the Civil Code is established material liability IP on obligations with all property. It confirms the mandatory registration for registration of IP and the established judicial practice.

Responsibilities include the need to notify the tax service of a change of residence. In this case, he will need to report already at the new address of his registration.

How to apply for an IP under a temporary residence permit

Registration of IP by temporary registration involves the passage of several stages.

Stage 1. To register an individual entrepreneur, a citizen must contact the Federal Tax Service at the place of residence (temporary registration address). You can find the inspection assigned to the specified territory on the official website of the Federal Tax Service. At the same time, an individual can independently choose the method of contacting the inspection: in person, by mail, through an authorized representative or in electronic format(you must first obtain an EDS from the certification center).

Stage 2. Assemble the installed kit, which includes:

Application in the prescribed form P21001.
Receipt with paid state duty in the amount of 800 rubles, which indicates the name of the applicant.
Copy of ID: This is usually a Russian passport.
for temporary registration.
Application for transition to simplification.

All documents are submitted in originals. Copies are made on the spot. Notarization of documentation is not required, only if the documents are submitted personally by the applicant or sent to them in electronic form and are certified by EDS.

Stage 3. The submitted information is verified by the inspectorate.

Stage 4. If the data verification was successful, then a corresponding registration mark is entered in the USRIP (single register).

Stage 5. In confirmation of the fact of registration of an individual entrepreneur, an individual receives an extract from the USRN in his hands (the issuance of certificates of registration of individual entrepreneurs is currently abolished). From this moment on, a person has the right to conduct entrepreneurial activities on a general basis. According to the current regulations, tax inspectors are given 3 days for registration actions. At the same time, the terms of registration do not depend on the presence or absence of permanent registration with the applicant.

If an individual entrepreneur was denied registration under a temporary residence permit, then he has the right to appeal the decision made by the tax authorities to judicial order. If he does not have registration at all or her, then it will be almost impossible to get a positive verdict from the court.

An option that allows you to register a business without registration is to open an LLC with a single founder instead of an individual entrepreneur.

Registration of IP by foreign citizens

IP has the right to register under temporary registration. Such a right is assigned to them by FZ-115 “On legal status foreigners in the Russian Federation.

Foreign citizens in the Russian Federation cannot obtain a permanent residence permit until they obtain Russian citizenship. Temporary registration of a foreigner means the address that is registered in the residence permit or temporary residence permit.

As long as the foreign citizen is legally residing in Russian territory, he has the right to conduct business activities here. At the same time, the procedure for issuing an IP will not differ in any way from that provided for Russian citizens. The only caveat will be the need for a notarized translation of all documents in a foreign language.

Thus, Russian legislation allows for the possibility of registering an individual entrepreneur under a temporary residence permit, if a citizen does not have a permanent one or there is a mark on deregistration. If an individual has a permanent residence permit, then the IP is registered according to it, and not according to temporary registration.

Is it possible to open an IP under temporary registration in 2019, when, according to Federal Law No. 129-FZ, a potential entrepreneur must provide his registration address?

Sole proprietorship is a subject entrepreneurial activity who has the right to conduct business, and is obliged to pay taxes and fees in accordance with the requirements of the law.

AT Russian Federation it is allowed to register an individual entrepreneur to any able-bodied persons with any citizenship

It is real to open an individual entrepreneur and in the presence of a valid employment contract with an employer. This is practical, since the newly created business will not immediately start working, and it would be appropriate to have an additional source of income here. The exceptions are civil servants and the military, they cannot combine work and business activities.

A registered entrepreneur has the right:

receive income in the territory of the Russian Federation from legal activities;
distribute advertising of their goods and services;
cooperate with other business entities;
in some cases, the right to a reduction in tax payments;
insurance experience (in the event that the individual entrepreneur is not a part-time job).

Having received registration, an individual entrepreneur acquires a number of responsibilities:

submit reports on time;
pay contributions (even in the absence of activity);
pay taxes according to the chosen tax regime.

At first glance, there are not so many duties, but they should never be forgotten, given the fact that failure to comply with duties soon leads to negative consequences.

As a rule, IP is registered at the place of residence or registration. This procedure makes it possible for government agencies to communicate with the entrepreneur if any questions arise.

But what about people without a permanent place of residence? Is it possible to register an individual entrepreneur by temporary registration?

When planning to start your own business, the question may arise: is it possible to open an individual entrepreneur in another city without a residence permit, but with a temporary registration?

Temporary registration is the right of a person to reside in a dwelling for a specific period of time. Such registration is required when an individual intends to reside in another region for more than 90 days. Temporary registration allows you to use medical care, determine the child in an educational institution, use social assistance start business activities. Without a residence permit, it is impossible to open an IP.

But how to open an individual entrepreneur if there is a temporary registration and is registered in another city? When the passport has a stamp with a residence permit, temporary registration is not valid. There are no options here - to open an IP, you need to submit documents to the tax department at your permanent place of residence.

There is no need to go there personally, you can send documents to the IFTS in the following ways:

Through a representative with a power of attorney and an application certified by a notary.
Send by mail with a description of the attachment, with a statement certified by a notary.
In the host city, get, with the help of special firms that are entitled to this,. Send documents in electronic form, certified by EDS.

Having registered in any locality of Russia, having issued the USN, OSNO or ESHN, an individual entrepreneur has the right to carry out his business practice throughout the territory of the Russian Federation.

If it is very important to obtain IP registration in the region of temporary residence, then you need to check out from the place of residence.

It is important to note that if the period of temporary registration of an individual is less than six months, then there is a possibility of being denied registration at a temporary place of residence.

The maximum period of temporary registration is 3 years. The legislation provides for the possibility of extending the period after its expiration. The individual entrepreneur will be able to carry out activities only during the period of temporary registration.

Registration of an individual entrepreneur by temporary registration is carried out in a similar way as registration with a residence permit. But, there are several nuances that need to be considered. Any citizen can cope with the opening of an individual entrepreneur, without the help of lawyers.

Before submitting documents for opening an IP, you need to clearly define the types of activities and establish OKVED codes. All-Russian classifier species economic activity(OKVED) is a directory in which each type of activity has its own code. Codes need to be selected only from the current, at the time of submission of documents, classifier. If you specify the wrong codes, the tax authorities will refuse to register an individual entrepreneur. In the application R21001, four-digit OKVED codes must be indicated.

The choice of activity codes is not limited. You can even indicate those types of activities that are planned to be introduced in a year or three, or you won’t have to use them at all. If you forgot to indicate any required code in the P21001 application, then you can simply submit an application P24001 indicating the codes.

The next step is to choose the optimal taxation system. This issue needs to be approached with scrupulousness, since the result of all activities depends on it. Today there are five tax regimes, the sums payable on them from the same activity can be strikingly different. For help in choosing, it is advisable to contact the IFTS itself, the tax inspector must provide detailed information on each type of tax regime, and about the conditions for switching to it. You can consult with a good specialist: financier or accountant. There is also a lot of information on this topic on the Internet, some sites have online consultations.

To open an IP on temporary registration, you must have documentary evidence of it.

To do this, the homeowner must submit to the tax service the following documents:

passport without registration stamp;
passport of the owner of the housing;
application from the owner of the property (the form can be obtained directly from the tax office).

Registration of temporary registration is a free public service, no funds need to be transferred anywhere.

For the convenience of making settlements with counterparties, as well as for making payments to the budget, it is reasonable to open a bank account. You can choose a bank at your own discretion, in any region of Russia. A current account will come in handy when business partners are at a great distance and it is problematic to make cash payments.

Before opening an IP, you should think about the presence of a seal. This will slightly secure the business, and some entrepreneurs are more willing to cooperate with individual entrepreneurs whose documents are certified by a seal.

The following list of documents must be submitted to the tax service or to the multifunctional center for the provision of state and municipal services (MFC):

Passport without a registration stamp (a copy certified by a notary is also suitable).
Certificate of temporary registration, which does not expire earlier than six months from the date of submission of documents.
Receipt of payment of the state duty (in 2019, the duty is 800 rubles). The receipt must indicate the name of the person who wants to open an IP.
Application form P21001, indicating the address of temporary registration. An incorrectly completed application entitles the tax service not to register an individual entrepreneur, while the paid state duty is not refundable.
Original and copy of the individual tax number.
Application for the selected tax regime.

Three working days from the date of submission of documents, the tax service will issue an extract from the Unified state register individual entrepreneurs.

In the event that registration was carried out through the MFC, an extract from the ERGIP will be issued seven working days later at the same MFC. Since the center does not serve as a registrar, but only as an intermediary, the time for the registration process increases.

You can get IP status by other methods, though paid:

Register at Pension Fund, the Federal Compulsory Medical Insurance Fund and the fund social insurance, in the absence of hired workers, there is no need. The tax service itself transfers all necessary information to funds. An individual entrepreneur with hired employees must independently register with the FSS.

Law No. 115-FZ “On the Legal Status of Foreign Citizens in the Russian Federation” explains that citizens of other countries legally residing in Russia and citizens of the Russian Federation have the same rights, as well as the same opportunity to carry out entrepreneurial activities.

To open an IP in Russia, a foreigner needs, first of all, to obtain a residence permit or temporary residence permit. You need to get a work permit. Persons arriving from states where a visa is not required upon entry need to obtain a patent. Persons from "visa" countries need to obtain a work permit.

A package of documents must be submitted to the tax service:

Statement.
Copies of documents confirming identity, date and deposits.
Copy of residence permit.
Documents confirming the address of residence of a foreigner.
Receipt for payment of the fee.
Refugee certificate (if any).

The application is submitted in Russian. The documents foreign citizen translated into Russian and certified by a notary. Along with copies, the original documents must be submitted to the tax office. The originals are needed only for verification, they are not taken by the tax authorities.

A temporary residence permit is issued for three years. The exception is the citizens of Belarus, they have the right to immediately apply for a residence permit.

Documents can be submitted by a foreigner in person, by a valuable letter through the mail or with the help of a representative. If all is well, after five working days you can get an IP registration.

Then, the newly-made individual entrepreneur needs to select the type of taxation, if necessary, open a current account and make a seal.

With temporary registration, foreign citizens are required to register with the internal affairs bodies every year.

Failure to do so may result in deportation. The maximum period of validity of IP status is the time of legal stay of a foreign citizen on the territory of Russia.

Very often, those who are just starting their journey in business are interested in whether it is possible to register an individual entrepreneur by temporary registration. First of all, these are people who have moved to another subject of the Russian Federation, which is not uncommon for our country, and citizens of other countries who have the right to state registration as an IP. Let's see if it is possible to open an IP by temporary registration.

Features of state registration as an individual entrepreneur

According to Russian law, in particular, federal law No. 129, which entered into force on August 8, 2001, registration with the tax service (IFTS) as an individual entrepreneur (IP) must be carried out at the place of residence. It doesn't matter if it's permanent or temporary. Therefore, the answer to the question: “Is it possible to open an individual entrepreneur by temporary registration?” - will yes! It can be, for example, a residential building or, say, an apartment in Moscow with a temporary residence permit.

More specifically, a place of residence is a place where a person:

resides permanently or the vast majority of the time;
stays under a lease agreement, social hiring.

For the purpose we are considering, issuing an IP for temporary registration, not only a residential building and an apartment are suitable, but also:

a room in an apartment or residential building;
dorm room;
service housing;
specialized housing, which includes a shelter, a nursing home, a home for the disabled;
another object, if it meets the requirements for residential premises.

These words are confirmed by Art. 20 of the Civil Code of the Russian Federation (CC RF), art. 2 of the Law of Russia No. 5242-1, which entered into force on June 25, 1993 and the Decree of the Government of the Russian Federation (RF) of July 17, 1995.

Is it possible to go through this procedure for temporary registration

Thus, the opening of an individual entrepreneur by temporary registration is allowed. In general, the place of residence, whether it is permanent or temporary, does not play a role - the main thing is that the documents are drawn up as needed. And it is not at all necessary that the passport has a mark on permanent registration to open an IP.

Read also Tax exemption for start-up entrepreneurs

A person needs to obtain a certificate of registration at the place of residence (popularly called a certificate of temporary registration). It will be required to present it to the tax service (IFTS) when passing the procedure for state registration of an individual as individual entrepreneur(IP).

Let's summarize. By general rule, state registration of an individual as an individual entrepreneur (IP) is carried out at the Federal Tax Service at the place of registration, prescribed in an identity document - a passport of a citizen of the Russian Federation. If this mark is not in it, then registration of an IP for temporary registration is not prohibited. Instead of a passport of a citizen of the Russian Federation, you will need a certificate of registration at the place of residence (for Russian citizens) and a passport (for citizens of other countries).

Registration of an individual entrepreneur under a temporary residence permit is possible only if there is no permanent residence stamp in the passport. If it is very important for you to open an individual entrepreneur by temporary registration, then for this you will have to leave your place of residence.

This rule applies not only to those individuals who are Russian citizens and citizens of other countries, but also to those who do not have citizenship - stateless persons. All categories of the population can go through the procedure of state registration of an individual as an individual entrepreneur (IP).

IP legal address: what is it and why is it needed

Legal address legal entities is one of the main components of the activity. The legal address of an individual entrepreneur is presented as a registration address. And since it is possible to register an individual entrepreneur both under permanent and temporary registration, it can be both a permanent and a temporary place of residence. The legal address of an individual entrepreneur performs the following functions:

sending and receiving official letters, for example, from the Federal Tax Service with a requirement to pay taxes and fees, or, say, from a business partner with a request to send a copy of the sales contract;
interaction government bodies– for example, UPFR within the framework of compulsory health insurance;
establishing contacts with business partners;
establishing contacts with customers for the sale of goods / provision of services / performance of works - for example, they may need to return the goods or issue a sales receipt for presentation at the place of work.

Is it possible to register an IP not at the place of registration? An individual entrepreneur is a citizen who has passed and has the right to do business. AT general case IP registration is carried out at the tax office at the place of residence, or the address of registration in the passport. Doing business is not always profitable in that locality where the entrepreneur is registered, and therefore the question arises: “ Is it possible to open an individual entrepreneur by temporary registration?» There is no unequivocal answer to this question, so we propose to figure it out.

Is it possible to register an individual entrepreneur at the place of temporary registration?

Temporary registration is the address of the place of residence of an individual, which differs from the place of residence registered in the passport. Russian citizens are required to undergo temporary registration if they plan to reside in a settlement on the territory of the Russian Federation where they are not registered for more than 90 days. This obligation is established by law No. 5242-1 dated 06/25/1993 (as amended on 06/29/2015).

Temporary registration or temporary residence permit allows you to get a job in another city, register a child in a kindergarten or school, apply for medical help at the place of stay, and social support. But the answer to the question - is it possible to issue an IP on temporary registration - depends on whether the individual has a permanent residence permit in the passport.

The difficulty is that registration of an individual entrepreneur under a temporary residence permit is possible only if there is no permanent residence stamp in the passport. If it is very important for you to open an individual entrepreneur by temporary registration, then for this you will have to leave your place of residence.

The period of temporary registration of an individual is of great importance - if it is less than 6 months, then the registration of an individual entrepreneur at the place of residence may be refused, although there is no direct indication of this in the law. Please also note that the registration of an individual entrepreneur under temporary registration will be carried out for the period of temporary registration. If this period expires, it means that the individual will be removed from the tax register and is not entitled to continue legal business activities.

The procedure for opening an individual entrepreneur for temporary registration does not differ from that which an individual goes through, just the address in the application will be the address of temporary registration. You can prepare documents for registering an individual entrepreneur for free and correctly on the 1C-Start portal for entrepreneurs.

Can an individual entrepreneur work in another region

If registration of an individual entrepreneur by temporary registration is not possible for you, since you have a permanent residence stamp in your passport, and you do not want to check out from there, then you should know that an individual entrepreneur can work throughout Russia.

IP activity in another region is allowed under any tax regime, but the following must be taken into account:

Registration of an individual entrepreneur in another region or in another city will be necessary if the entrepreneur has chosen the UTII or PSN mode. In fact, this is not the state registration of an entrepreneur, but only the registration of an already existing individual entrepreneur with the Federal Tax Service at the place of activity as a payer of an imputed tax or patent. For example, a person is registered as an individual entrepreneur at the place of registration in Rostov, but wants to buy a patent and work in Moscow. To do this, you need to apply for a patent to the Moscow tax office already having a state certificate of registration of IP. The exception applies only to activities related to transportation, delivery and retail trade, such entrepreneurs should not register for tax at the place of activity.
If an entrepreneur has chosen the USN, OSNO or ESHN, then he can work in any region of the Russian Federation, even where he does not have either permanent or temporary registration. In this case, it is tax registered only with the IFTS at the place of registration, it is not necessary to register at the place of real activity.

Thus, it is not always necessary to open an individual entrepreneur in another city or in another region, even if you want to start an activity in a different locality where you are registered.

How to open an individual entrepreneur in Moscow without a residence permit

It happens on the same grounds that we have already considered. If you have a permanent residence permit in another region in your passport, you will not be able to register an IP in Moscow. If you have a temporary residence permit in Moscow, but there is no permanent registration stamp, then you can become a Moscow entrepreneur.

By the way, do you know in which tax office to register an individual entrepreneur in Moscow? As in other large cities, state registration of business is carried out by only one specialized tax inspectorate, in Moscow this is the 46th IFTS. It is located at the address: Pokhodny proezd, household 3, building 2.

Thus, it is possible to open an IP in Moscow without a residence permit in the capital, but only if the following conditions are met:

the absence of a permanent residence stamp in the passport;
temporary registration in Moscow.

We hope that our article answered your question in detail: “Is it possible to open an individual entrepreneur with temporary registration?”

Is it possible to open an individual entrepreneur by temporary registration in another city in 2019 updated: July 18, 2019 by: All for IP

Is it possible to open an IP not at the place of registration? This question worries many start-up entrepreneurs who do not live where they are officially registered.

What address do you need to indicate IP in the registration documents

The legislation that regulates the procedure for registering entrepreneurs gives an unequivocal answer to the question of whether it is possible to open an individual entrepreneur without registration. No, registration of an individual entrepreneur should be carried out only at the official place of his residence indicated in the passport. At the same time, Federal Law 129 provides for some loopholes that allow you to register an IP not at the place of registration.

Why is the tax service so fundamentally related to the place of opening of an individual entrepreneur? This is due to his special legal status. Entrepreneur stays individual in the process of doing business and does not have its registered office as a company.

If the entrepreneur does not get in touch with the official representatives of the controlling organizations, then all legally significant notifications and requests will be sent to his address by registration.

At the same time, an individual entrepreneur will be able to conduct business in any Russian region, not necessarily by registration. But he will have to report and transfer taxes in the locality indicated in the passport in the place of residence section.

This rule is relevant for those individual entrepreneurs who choose the simplified tax system or the general taxation system. If there are employees, reporting to extra-budgetary funds is also submitted at the place of official residence of the individual entrepreneur.

The only exception is provided for individual entrepreneurs who decide to switch to UTII (except for those engaged in cargo transportation, peddling trade and other activities without a clear regional reference). They will need to register, report and pay tax at the place of actual business (location outlet or cafe, etc.).

There is no reporting on the patent taxation system. And a patent is acquired in each region in which the entrepreneur plans to do business.

Therefore, entrepreneurs on UTII and PSN should only go to their hometown to open a business, and then engage in activities in any region. By the way, it is not necessary to go to the tax office in person.

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Registration of IP not at the place of registration: ways to solve the problem

Opening an IP not at the place of registration is possible only in one case - the entrepreneur does not have a permanent registration address. This fact will need to be documented by a photocopy of the passport.

To the list binding documents to open the status of an entrepreneur, an act confirming the place of residence of a businessman will also be included.

When opening a business at the place of temporary registration, its validity period must be at least six months.

If you have a mark with the address of residence in your passport, then opening an IP not at the place of registration will not suit you. But you can register your business without a personal visit to the Federal Tax Service. This can be done both via the Internet and using the mail of Russia. The entrepreneur can also submit all documents through his authorized representative or using the services law firms by paying them a monetary reward.

To obtain the status of an individual entrepreneur, he needs to provide the Federal Tax Service with a photocopy of all pages of the passport, an application in the established form Р21001, TIN, a paid state duty receipt in the amount of 800 rubles.

If an individual entrepreneur wants to switch to a simplified system, you must simultaneously submit a corresponding notification to the tax office. If the entrepreneur does not provide all the documents personally with the simultaneous presentation of the originals, then the photocopies must be notarized.

EDS is required to send documents via the Internet. An entrepreneur can use electronic signature notary, if he does not have his own.

All documents for IP registration will be considered within 5 days.

Documents confirming the assignment of IP status will be sent to the address of the businessman's residence. Among them are OGRNIP, a notice of tax registration, an extract from the USRIP, a notice from both the FIU and Rosstat with statistics codes. In order for the tax authority to send all documents to the place of actual residence, a special application with the request set out in it (form No. 1A) must be attached to the registration documents.

In the event that the indicated options for registering an IP not at the place of registration are not suitable for any reason, you can open an LLC. Legislators are loyal to the information indicated in the stamp of the founders' passports.