How to open an individual entrepreneur - instructions and necessary documents. How to open a state of emergency? What documents are needed to open a state of emergency?

To generate documents for individual entrepreneur registration, you can use the free online service directly on our website. With its help, you can prepare a package of documents that meets all the requirements for completion and legislation of the Russian Federation.

This step-by-step instruction describes in detail the procedure for state registration of individual entrepreneurs. With its help, you will get the most complete idea of ​​how to open an individual entrepreneur in 2019, save your time searching for the necessary information, and also learn about free online services that greatly simplify the process of registering an individual entrepreneur.

1. Select the method of individual entrepreneur registration

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship?

Register an individual entrepreneur yourself

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

Paid to open an individual entrepreneur through a specialized company

The cost of paid registration of an individual entrepreneur depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registering an individual entrepreneur is not included in this amount. Services for making a seal and opening a current account may sometimes not be provided or may require an additional fee.

Comparison of self-registration and paid registration of individual entrepreneurs

Registration method	Advantages	Flaws
Self-registration of individual entrepreneurs	Useful experience in preparing documents and communicating with government agencies. Saving money on paid services from law firms.	Possible refusal of registration due to errors in prepared documents. As a result, there is a loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare documents, the risk of refusal is reduced to 0.
Paid registration of individual entrepreneurs through a law firm	The registrar company assumes the risk of refusal of registration. Preparation, submission and receipt of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will have a poor understanding of the individual entrepreneur registration procedure.

2. We select OKVED activity codes

Before preparing documents, you need to select codes for the types of activities that you are expected to engage in from the OKVED directory.

In practice, OKVED codes are usually chosen with a reserve. Even if you are not exactly sure whether you will engage in this activity or not, it should still be included in the list. According to them you won't have to additionally pay taxes and submit reports, since these factors directly depend only on the chosen taxation system. However, if necessary, you can always add OKVED codes after opening an individual entrepreneur.

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

One of the selected codes must be selected as main. In fact, only the right to apply reduced rates when paying insurance premiums for employees depends on it (provided that the individual entrepreneur officially has employees and this type of activity will generate at least 70% of income).

note, you cannot conduct business without indicating the OKVED code, as it may be equated to illegal entrepreneurship.

Free consultation on individual entrepreneur registration

3. We prepare the necessary documents

Application for registration of individual entrepreneur

The application in form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as application samples for 2019, can be found on this page.

Be careful to sign the application at the stage of preparing documents no need. This will need to be done when submitting documents in the presence of a tax inspector (notary - if you register an individual entrepreneur through a representative).

Most often, individual entrepreneur registration is denied precisely because of errors made when filling out the application. To avoid finding yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2019, the state fee for registering individual entrepreneurs, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it online, using this service on the official website of the Federal Tax Service. There you can print it out in paper form and pay at any convenient Sberbank branch.

Keep your receipt confirming payment. You will need it when checking documents at the tax office. In general, you are not obliged to keep it, but not all inspectors of the Federal Tax Service know about this, so it is better in such a situation to play it safe and take the receipt with you.

Application for transition to simplified tax system

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

Most beginning entrepreneurs are recommended to use the simplified taxation system (STS), since it can be used to engage in almost all types of activities, and it is the easiest to understand and profitable to use.

5. Submit documents to the tax office

The collected documents must be submitted to the registering Federal Tax Service at the place of residence of the individual entrepreneur or at the temporary registration address if the entrepreneur does not have permanent registration. You can find out the address and contact information of your tax office using this service.

If a future individual entrepreneur submits papers personally, he needs:

1. Submit a set of documents to the Federal Tax Service officer.
2. In the presence of an employee, sign the application for registration of individual entrepreneurs.
3. Receive a receipt confirming the delivery of documents (with a signature, seal and the date when you need to come for the completed documents of the individual entrepreneur).
4. Take one copy of the notice of transition to the simplified tax system with the date, signature and seal of an employee of the Federal Tax Service (it may be required to confirm your transition to the simplified tax system).

For filing papers through a representative or sending by mail it is necessary to certify and submit an application in form P21001 and a copy of all pages of the passport from a notary. Additionally, the representative must make a notarized power of attorney. When sending documents by mail, they must be sent by a valuable letter with a list of the contents and a notification to the address of the Federal Tax Service.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you need to come to the tax office yourself to get ready-made documents (in 2019, the period for registering an individual entrepreneur should not exceed 3 working days). You must have your passport and receipt with you. The representative will additionally need a power of attorney.

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

If registration is successful, the inspector must issue you:

1. USRIP record sheet (with OGRNIP number).
2. TIN certificate (if you didn’t have a TIN before).

Some Federal Tax Service Inspectors may additionally immediately issue:

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

Necessarily check the information in the received documents. If you find errors, immediately contact the employee who gave you the papers to draw up a protocol of disagreements. If errors were made due to the fault of the registering tax office, they must correct them promptly and free of charge.

note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now issues a Unified State Register of Entrepreneurs (USRIP) entry sheet in form No. P60009, which has the same legal force as the previously issued state registration certificate.

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

To register with the Social Insurance Fund, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of hiring the first employee.

The end of the year is traditionally a time for new ideas and goal setting. And if your immediate plans include opening your own business, then this article is for you. Since it will talk about how to open a private entrepreneur (private entrepreneur), the main innovations in the business registration procedure, a lot of tips and advice from experts on how to easily and simply become an entrepreneur.

Let's see how much easier doing business in our country has become recently. We will also find out what changes have been made to the registration procedure for individual entrepreneurs.

Registration of entrepreneurs. Last changes

The first thing that needs to be mentioned is that changes have been made to the procedure for switching to a simplified taxation system. Now, upon initial registration of a sole proprietor, an application for transition to a simplified taxation system can be submitted directly to the state registrar. And he independently sends a scanned copy of the application to the tax office. Previously, applicants did not have such opportunities, and the registrar did not have such powers.

Secondly, entrepreneurs have the opportunity to register a business electronically, thanks to the free online service of the Ministry of Justice. After creating an account on the site, the user has the opportunity to fill out an application for business registration online. To do this, you need to obtain an electronic digital signature (EDS) with which you need to sign the application. After this, you will be able to receive documents in electronic or paper form. In the same way (electronically), you can now receive extracts and extracts from the state register.

It is also worth noting that the Ministry of Justice, by order No. 2140/5 dated November 2, 2015, established new forms of registration cards (15 forms were changed). New card forms come into force on 11/20/15. Therefore, when registering a business after November 20, you should use new forms.

Another innovation is that it is possible to register migrants from temporarily occupied territory at the place of registration, which is indicated in the “migrant certificate”.

And a few more earlier changes. Since 2013, payment of the registration fee for registration of individual entrepreneurs has been abolished. Since 2014, Order No. 1146 has canceled the issuance of a certificate from the tax authority on registration of a taxpayer in Form No. 4-OPP for entrepreneurs.

First preparation - then registration of emergency

Even before collecting all the documents and going to the state registrar, you need to answer yourself a few questions:

• 1. What type of activity will you engage in (perhaps there will be several)?
• 2. What form of ownership suits you (perhaps you do not need, but, for example, an LLC)?
• 3. What is the most optimal taxation system for the selected types of activities?

You will need answers to these questions when the registration of a sole proprietor begins. For example, all selected types of activities will need to be entered into the card according to Form 10. You need to select types of activities according to the new classifier of KVED 2010.

Choosing a form of ownership for a future business is probably the main issue. As a rule, for small businesses, small turnover, etc. choose a business entity such as an individual entrepreneur (Ukrainian abbreviation FOP, in Russian - FLP), but there may be options. The organizational and legal form of your business will depend on your type of activity, planned turnover, and the form of ownership of your suppliers and counterparties. It may be difficult for you to determine the best option on your own. In this case, it is better to seek advice from a lawyer and ask him these questions. The lawyer will tell you what you need to register: a private enterprise, sole proprietorship or LLC. In particular, if you do not know how to open a private enterprise in Kharkov or Kyiv, our specialists will help you go through this procedure from A to Z.

The taxation system is also a very important point when registering. Firstly, you will have to further pay taxes and report. And secondly, upon registration, an entrepreneur is automatically assigned a general taxation system. If you plan to work on a simplified system, then you should immediately prepare an application for the transition and submit it during registration.

Wait for me and I will come. Registration of companies with the state registrar

The procedure for opening a private enterprise (PE) is regulated by the Law of Ukraine “On State Registration of Legal Entities and Individual Entrepreneurs” dated May 15, 2003 No. 755-IV. In accordance with this document, an entrepreneur can register only at the place of official registration. However, he can engage in activities throughout the territory of Ukraine.

This law also establishes the possibility of registering entrepreneurs through an authorized person after issuing a corresponding power of attorney for him.

If an entrepreneur submits documents himself, he must have a passport with him. If this is done through a power of attorney, then the passport is presented by the authorized person along with the original power of attorney signed and stamped by a notary.

In what form can documents be submitted to the state registrar?

• Personally in the hands of the state registrar
• By mail with a description of the attachment
• By email with a description of the attachment

What documents should I collect to ensure that the opening of a state of emergency is successful?

Now let’s figure out what specific documents you will need to provide to the registration chamber in order for the registration of an emergency to be successful.

1. Completed card for state registration of individual entrepreneurs according to form No. 10.
This card contains basic information about the registered entrepreneur: full name, address, contact details, and all types of activities that the entrepreneur will be engaged in are entered here.

2. Along with the Form 10 card, the application for the election of a simplified taxation system(if the entrepreneur is a single tax payer) and registration application for voluntary registration as a value added tax payer(if the entrepreneur is a VAT payer).

Application forms for election of a single tax and registration as a VAT payer can be found by following the links.

Please note that an entrepreneur who plans to choose group 1 or 2 of the single tax for himself from the 1st day of the month following the month of registration must submit an application before the end of the month in which the registration took place. If an entrepreneur plans to be in group 3 from the date of state registration, he must submit an application before the end of the month in which registration took place.

If the individual entrepreneur will work on the general taxation system, there is no need to submit anything. But it is worth considering that even before receiving income, it is necessary to register the Income Accounting Book with the tax office. If cash payments are expected, then you will need to install a payment transaction registrar, as well as register it with the tax office.

3. Passport and certificate of assignment of the TIN of the future entrepreneur.
4. Power of attorney for an authorized person, if you use the services of a specialized company to register a sole proprietor.

The entrepreneur fills out all forms and applications in Ukrainian.

The State Registrar is obliged to accept all documents according to the inventory and issue a copy to the entrepreneur or authorized person who submits the documents. If the documents were sent by mail and not submitted in person, then the registrar also sends a copy of the inventory by registered mail.

Acceptance cannot be refused. In what cases is registration of entrepreneurs denied?

It often happens that an entrepreneur is denied registration. Law 755-IV provides several reasons for this.

• If the documents are not provided at the place of registration.
• If the information on the registration card does not match the information on the attached documents.
• If, according to the law, there are restrictions on the conduct of activities by a person who plans to become an entrepreneur.
• If there is already a record of registration as an entrepreneur in the state register.

In one of these cases, the registrar, no later than the next working day from the moment of receipt of the documents, returns all submitted documents to the failed entrepreneur and issues a notice of refusal, indicating the reason.

After correcting the errors, you can submit the document again and try to register the individual entrepreneur.

Unfortunately, cases of refusal to register entrepreneurs occur frequently. Therefore, we advise potential entrepreneurs to seek advice from lawyers or completely entrust this process to specialists.

Happy moment. When is registration of a sole proprietor considered completed?

If the registrar has no complaints about filling out the cards and the package of documents, he makes an entry in the Unified State Register stating that such and such an individual is registered as an entrepreneur. The date of entry into the register is the birthday of your individual entrepreneur.

By law, the registrar must make this entry (if there are no claims) within 2 business days from the date he receives the documents.

Afterwards, the lucky entrepreneur is given an extract from the state register, which confirms the fact of opening a state of emergency. The registrar is obliged to do this no later than the next working day from the date of registration of the individual entrepreneur.

After all these steps, you can start your business.

Stamp and bank account. What may be needed after filing an emergency?

Not necessarily, but an entrepreneur may still need to open a bank account and get a stamp. This can be done after the procedure for officially registering the emergency. Let's briefly review the main points.

To make a seal, you need to contact a specialized company and order it from them.

You will need to open a bank account if you plan to make non-cash settlements with counterparties. You will need to prepare copies of documents for the bank: an extract from the state register that confirms your status as a sole proprietor, passport and identification code. You can also fill out an application to open an account at the bank. And make sure that the bank notifies the tax office about the opening of your account.

Let's summarize the main steps for registering an emergency

So, let's summarize and summarize all the stages into short instructions on what needs to be done and why in order to open a state of emergency.

1. Choose a legal form for the future business. You may have to.

2. Select types of activities according to KVED 2010. Decide on the main type.

3. Select a taxation system (if it is a simplified system, then select a group).

4. Collect the necessary documents for registration and choose how to submit them to the registrar.

5. Provide documents to the state registrar.

6. If the documents are accepted by the state registrar without comments, obtain an extract from the unified state register.

7. If necessary, make a stamp and open a bank account.

These are the main stages for opening a state of emergency. We tried to describe it in as much detail and clarity as possible so that the procedure for registering a sole proprietor does not seem so daunting to you and does not discourage you from doing business. But if you still have questions or simply don’t have time to go through the entire procedure yourself, you can contact our specialists (especially if you need to register a state of emergency in Kharkov or Kyiv). Have an easy business start!

Content

For many, the opportunity to work for themselves, completely devoting themselves to their chosen occupation, is important. 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 begin to operate officially.

What is needed to open an individual entrepreneur

According to the law, all citizens of the country, even foreigners who have temporary registration in Russia, can work as an individual entrepreneur (formerly they were called PBOLE). The only exceptions to this list are municipal and government employees. The quick procedure for registering an individual entrepreneur can be carried out 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 resolving the issue on your own. The following factors may also affect the price:

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

Procedure for registering an individual entrepreneur

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

The procedure for opening an individual entrepreneur involves choosing a form of tax payment. Most private traders work according to a simplified system. In this case, the tax is calculated on income and is 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 taxation of business activities, information about which can be obtained from the tax authorities.

Where can I register an individual entrepreneur?

According to the law, the submission of documents and registration of a private entrepreneur is carried out at the citizen’s place of registration. To do this, you need to contact your 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 thereof. In this case, registration takes place where the first object of activity of the entrepreneur is registered.

Today, the simplest, fastest and most convenient way to open an individual entrepreneur is.

Documents for opening an individual entrepreneur

If the question of how to register an individual entrepreneur is more or less clear, then you should pay special attention to what list of documents is needed to open an individual entrepreneur. This:

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

Application for registration of individual entrepreneur

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 Taxes and Taxes or requested from the tax office. The application for registration of an individual entrepreneur consists of five sheets, which must be numbered and stapled together. The document is signed personally by the entrepreneur and certified by a notary only if the documents are provided not by the businessman himself, but by an authorized representative.

Individual entrepreneur registration – cost

Opening your own business is a procedure that is not free. How much does it cost to register an individual entrepreneur? The only thing that is necessary is to pay the state fee (today this amount is 800 rubles). It can be paid online by bank transfer or at any bank. If you entrust this process to specialized companies, the price will vary not only from company to company, but also depending on the region where the individual entrepreneur will be registered.

How to open your own individual entrepreneur - step-by-step instructions

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

1. You must submit a set of documents to the tax office to obtain an identification number assigned to each taxpayer.
2. If you already have a TIN, you can immediately pay the state fee for performing an action by a government agency.
3. You can submit an application for 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 yourself 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, be it a trade object or a small business, a clothing sewing enterprise, are the same. An approximate step-by-step algorithm after registering the IP itself:

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

Registration deadlines for individual entrepreneurs

The legislation establishes exact deadlines for registering an individual entrepreneur. According to the plan, this is done in no more than five days. If the organization of the future business took place through intermediaries, then the time to open a state of emergency can be increased by preparing documents. There are cases of receiving a refusal when trying to open your own business. The reason may be incorrect execution of documents or erroneous indication of information. How to open an individual entrepreneur in this case? The individual must again organize the collection of the package of documents and pay the fee again.

After the allotted time, all the papers are handed out, after which you can start earning money. The entrepreneur receives:

• a document indicating registration;
• USRIP extract;
• state registration certificate (OGRNIP).

To maintain online accounting for individual entrepreneurs, you can use.

The right to carry out entrepreneurial activities is one of the constitutional rights of a citizen. According to Art. 42 of the Constitution of Ukraine, everyone has the right to entrepreneurial activity not prohibited by law.

In accordance with paragraph 1 of Art. 50 of the Civil Code of Ukraine, the right to engage in entrepreneurial activity is granted to an individual with full civil capacity who has reached 18 years of age. Such activities can only be carried out subject to state registration. After registration, a citizen acquires the status of a sole proprietor.

Current legislation does not allow everyone to engage in entrepreneurial activity. Thus, certain categories of civil servants (including military personnel on active duty), employees of the prosecutor's office, the Security Service of Ukraine, the Ministry of Internal Affairs, courts and other government bodies, as well as persons who are prohibited from carrying out certain types of activities by a court decision, cannot combine their activities with business.

List of regulations:

TC – Tax Code of Ukraine

Law No. 755 – Law of Ukraine dated May 15, 2003 No. 755-IV “On state registration of legal entities and individual entrepreneurs” as amended by the Law of Ukraine dated November 26, 2015 No. 835-VIII “On Amendments to the Law of Ukraine” “On state registration of legal entities and individual entrepreneurs” and some other legislative acts of Ukraine on the decentralization of powers for state registration of legal entities, individual entrepreneurs and public formations.”

How to register as an entrepreneur?

The procedure for registering individual entrepreneurs is determined by Law No. 755. Along with state registrars, local government bodies, local state administrations and notaries can also provide these administrative services from January 1, 2016. Local government bodies receive powers for state registration if the relevant local council makes such a decision.

To register, a citizen can contact the subject of state registration (state registrar, local government body, local state administration) or a notary in person or through a person authorized by him, or can send the necessary documents by mail with a list of attachments or by e-mail with a description containing information about the sent documents in electronic form.

To register electronically, you must go to the Registration Portal and follow the instructions there.

When submitting documents in person, the applicant presents an identification document. If they are submitted by his representative, an additional copy of the original (notarized copy) of the document confirming his powers (power of attorney) is submitted. If documents are sent by mail, it is necessary to notarize the signature of an individual on the registration card.

What documents are needed for state registration?

According to Art. 18 of Law No. 755, for the state registration of an individual, an entrepreneur submits an application for state registration of an individual as an entrepreneur.

An individual may, simultaneously with an application for state registration, submit an application to elect a simplified taxation system. Moreover, he has the right to elect only the 1st, 2nd or 3rd group at a rate of 5% excluding VAT.

An individual who plans to immediately work on the general taxation system and pay VAT can, simultaneously with the application for state registration, submit a registration application for voluntary registration as a VAT payer in the approved form.

An individual who has reached the age of 18 has the right to engage in entrepreneurial activity. If a citizen under 18, but who has reached 16 years of age, wants to register as an entrepreneur, then it is additionally necessary to submit a notarized consent of the parents (adoptive parents) or trustees or the guardianship and trusteeship authority. Thus, to expand the opportunities for a family business, a minor can also be registered as an entrepreneur.

If documents are submitted in person, the applicant presents his passport of a citizen of Ukraine or a temporary certificate of a citizen of Ukraine, or a passport document of a foreigner, or a stateless identity card, or a certificate of permanent or temporary residence.

Documents must be presented in Ukrainian (Article 15 of Law No. 755).

It is prohibited to require other documents not provided for in Art. 18 of Law No. 755.

Documents in paper form are accepted according to the inventory, a copy of which is given to the applicant on the day the documents are received with a note indicating the date of receipt of the documents.

From time to time, the legislator makes changes to the conditions for registering entrepreneurs. To always be aware of these changes -.

In what cases can state registration be denied?

According to Part 2 of Art. 28 of Law No. 755, the grounds for refusal may be:

• presentation of documents by a person who does not have the authority to do so;
• availability in the Unified State Register of information about a court decision prohibiting the registration action;
• failure to eliminate the grounds for stopping the consideration of documents within the established period;
• the presence of legislative restrictions on the implementation of entrepreneurial activities for a person wishing to become an entrepreneur;
• the presence in the Unified State Register of an entry indicating that this person is already an entrepreneur.

In case of refusal, the citizen is given a notice indicating the reasons for such refusal within 24 hours after receipt of documents (except for weekends and holidays), and the submitted documents are returned no later than the next working day from the date of receipt of the applicant’s application for their return. The notice of refusal must contain a reference to a specific norm (clause, article) of the law, indicating what exactly was violated during the preparation and submission of documents, and also indicate which particular clause or article of the document submitted by the applicant does not comply with the norms of law.

After eliminating the reasons that were the basis for the refusal, you can re-apply for registration. Unreasonable refusal to appeal in court.

How to fill out an application (filling example)

New application forms were approved by Order of the Ministry of Justice of Ukraine dated November 18, 2016 No. 3268/5, which came into force on November 23, 2016.

The application provides the following information about the person who intends to become a sole proprietor: last name, first name, patronymic, registration number of the taxpayer's registration card (identification number), place of residence (registration), types of activities, contact details. Passport data is reflected only by citizens who have refused to be assigned an identification number. The application must be filled out in Ukrainian.

The name of the type of activity and its code are indicated in accordance with the Classification of Economic Activities DK 009:2010.

The legislation does not limit the number of types of activities that are reflected in the application form. You can write down as many of them as you like. Therefore, if necessary, add additional lines to the application. We recommend indicating those types of activities that you will actually engage in immediately or in the near future. An additional type can be reflected at any time by making changes to the registration data (for this, an application form for state registration of changes to information about an individual entrepreneur, which is contained in the Unified State Register, is submitted to the state registrar).

What are the deadlines for state registration?

Documents submitted for state registration are considered within 24 hours after their receipt, except weekends and holidays (Article 26 of Law No. 755).

The grounds for suspending the consideration of documents submitted for state registration, according to Art. 27 of Law No. 755 are:

• submission of documents or information specified by this Law is not complete;
• non-compliance of documents with the requirements established by Art. 15 of this Law;
• discrepancy between the information specified in the application for state registration, the information contained in the documents submitted for state registration, or the information contained in the Unified State Register;
• discrepancy between the information specified in the documents submitted for state registration and the information contained in the Unified State Register;
• discrepancy between the registration number of the taxpayer's registration card or the series and number of the passport (for individuals who, because of their religious beliefs, refused to accept the registration number of the taxpayer's registration card and notified the relevant tax authority about this) with the information provided to the statistical authorities, PFU, and State Fiscal Service authorities.

Review of documents is suspended within 24 hours, except weekends and holidays, after receipt of documents submitted for state registration, for 15 calendar days from the date of their submission.

A notice of suspension of consideration of documents, indicating the period and an exhaustive list of grounds for suspension, is posted on the electronic services portal on the day of such suspension and sent to the applicant by email. If the documents necessary to eliminate the grounds for suspending the consideration of documents are submitted by the applicant within the established period, the consideration is resumed. In this case, the period for reviewing documents and conducting registration actions begins to be calculated from the day when the grounds for which the review was suspended are eliminated.

If there are no reasons for suspending the consideration of documents submitted for state registration and refusing registration, the subject of state registration, the notary, makes an entry about the state registration in the Unified State Register. After this, it generates and publishes on the electronic services portal an extract based on the results of the provision of administrative services in the field of state registration. The information contained in the Unified State Register is open and publicly available and is provided as free access through the electronic services portal. This information can be found and viewed by performing an appropriate search (including by full or abbreviated name, name, identification code), as well as copied and printed.

The initial registration and termination registration procedures remain free of charge. An administrative fee in the amount of 0.1 subsistence level for able-bodied persons (AP) is established only for state registration of changes to information about full name. or the location of the individual entrepreneur (Article 36 of Law No. 755).

An extract for affixing an apostille and an extract from the Unified State Register in paper form can be obtained for a fee of 0.05 PM, and a document in paper form, which is contained in the registration file, for a fee of 0.07 PM.

The administration fee and fee for providing information from the Unified State Register are charged in the amount of the PM established by law as of January 1 of the calendar year in which documents for the registration action or a request to provide information from the Unified State Register are submitted, and are rounded to the nearest 10 UAH.

As of 01/01/2018, the size of the PM is 1762.00 UAH. Thus, the amount of the administrative fee for carrying out state registration actions to make changes to the information about the full name. or location of the individual entrepreneur in 2018 is 176.20 UAH.

It is also possible to make changes to information about your full name. or the location of the individual entrepreneur in a shortened time for a fee. The amount of such a fee is established by the resolution of the Cabinet of Ministers of December 25, 2015 No. 1133 and is:

• double the administrative fee (i.e. 176.20 UAH x 2 = 352.40 UAH) for registration within 6 hours after submitting documents;
• five times the amount of the administration fee (i.e. 176.20 UAH x 5 = 881.00 UAH) – for carrying out registration actions within 2 hours.

State registration in a shortened time frame is carried out solely at the request of the applicant upon payment of the specified fee in addition to the administration fee (such a fee will be 528.60 UAH and 1057.20 UAH, respectively).

On the day of the registration action, the technical administrator of the Unified State Register transmits information about the registration of a new entrepreneur to the information systems of government agencies (statistics authorities, tax authorities and financial institutions) (Article 13 of Law No. 755). At the same time, copies of the application for the election of a simplified taxation system and/or the registration application for voluntary registration as a VAT payer in electronic form are submitted to the fiscal authorities, if they were attached to the application for state registration of the individual entrepreneur.

This concludes the registration procedure for individual entrepreneurs. Please note that the law does not require individual entrepreneurs to have a seal. If you think that it is needed to give credibility to contracts and other documents, you can make it. No permission is required for this. Whether to open a bank account is also up to you to decide. All that remains is to decide on your taxpayer status.

How to become a taxpayer?

At the same time, the Unified State Register of Legal Entities and Individual Entrepreneurs will contain the following information about the entrepreneur:

• the date of filing the application for the election of a simplified taxation system and the date of sending an electronic copy of such an application to the State Fiscal Service body, if it is submitted as an attachment to the registration card;
• tax address of the business entity;
• place of business activity;
• a selected group of single tax payers;
• selected types of activities in accordance with DK 009:2010 (for single tax payers of the first and second groups).

If an entrepreneur does not submit an application to the state registrar to apply the simplified taxation system, this does not mean that he will not be able to become a sole trader. The Tax Code still has a provision (clause 299.4, Article 294) that allows you to submit an application directly to the State Fiscal Service. Moreover, the application can be submitted either in person or in electronic form (if there is a digital signature) or by mail with a receipt receipt and a list of attachments.

A newly created entrepreneur can become a single tax payer of the first or second group from the 1st day of the month following the month of registration if he submits an application to the State Fiscal Service body to apply the simplified system before the end of the month in which registration took place. In order to be considered a member of the third group from the date of state registration, you need to submit an application for the application of the simplified system before the end of the month in which the state registration took place.

Thus, if a citizen registered as a sole proprietor in July, did not submit an application to the state registrar to apply the simplified system, but wants to be a member of the first or second group, he needs to submit such an application to the tax office at his place of residence by the end of July. In this case, he will become a unit manager from August 1.

If an individual entrepreneur wants to apply the third group of single tax, you must submit an application within 10 days from the date of state registration (and not from the date of receipt of the extract!). He will be considered a unit owner from the date of state registration.

Thus, an individual entrepreneur registered on July 17 must submit a tax application for a single tax no later than July 27 in order to become a third group individual from the moment of registration.

If the entrepreneur does not manage to do this within the specified time frame, he will lose the status of a newly created individual entrepreneur and will be able to become a sole proprietor only in the general manner - by submitting an application 15 days before the start of the quarter from which the simplified taxation system will be applied. Until then, it is considered to apply the general taxation system.

Please note that Art. 298 of the Tax Code allows you to submit an application not only in person, but also by mail with a receipt receipt and a list of attachments, or by means of electronic communication with an electronic digital signature. Single tax payer certificates are no longer issued.

The newly created unitary owner must register the Income Accounting Book with the tax office.

If an entrepreneur initially plans to work according to , no applications need to be submitted to the tax service. However, before receiving income from business activities, you must register the Book of Income and Expenses with the tax office, in which the results of business activities will be kept. If payments will be made in cash, it is necessary to register payment transaction registrars with the tax office.

If an entrepreneur wants to immediately become a value added tax payer, he can also, when registering as an entrepreneur, add a completed registration card f. 10 attach . A scanned copy of such an application, together with information from the registration card, is transferred by the state registrar to the State Fiscal Service body.

Information about the date of submission of the registration application for voluntary registration as a VAT payer and the date of sending an electronic copy of the application to the State Fiscal Service (if the application is submitted as an attachment to the registration card) will be entered into the Unified State Register. VAT payer certificates are no longer issued.

How to avoid typical mistakes made by beginning entrepreneurs.

Material for the site was prepared on September 4, 2018.

ATTENTION: If you want to ask a question to the editors of the newspaper "Private Entrepreneur" based on the materials in this article, you can do this in the section.

The world economy does not stand still. Every day an increasing number of new small, and then large, enterprises appear. Having your own business is a profitable business for an entrepreneur. Legal business is beneficial for the state.

How to open your own individual entrepreneur? This is a question many people ask today.

Individual entrepreneurship is the key to stability and prosperity

An individual entrepreneur is always an individual who has legalized his activities. Legalization implies registration of a business entity as an individual entrepreneur. Only a person can become an individual entrepreneur, unlike an LLC. In the case of a business company that acts only as a legal entity, there are exceptions. And this happens when a limited liability company is formed by one individual. However, opening your own individual entrepreneur is much easier than becoming a “single founder” of an LLC.

How to register your business?

On the Internet today you can find many recommendations on how to start your own business, how to generate start-up capital and how to “stand” on the rather shaky path of entrepreneurship. After all, business is always a risk. Let's consider the question of how to register your individual entrepreneur.

From the very beginning you need to do the following:

1. It all starts with an idea. Individual entrepreneurship begins with a person determining the type of activity that is suitable for him, in which he plans to earn a living as an individual entrepreneur. OKVED will help you understand this issue.
2. . What is it for? Start-up funds are necessary to create working and non-working funds of the enterprise. This could be money, property, property rights, etc. By the way, we recommend that you further study small business support programs in the region before submitting documents for registration. After all, thanks to them, you can count on help from the state in starting your own business in the form of grants or compensation for initial costs. In many regions, such support is provided through Employment Services. They compensate new businessmen from 60 to 150 thousand rubles for organizing a business. The specific amount depends on the region.
3. Before registering as an individual entrepreneur, an individual needs to collect and prepare documents for state registration.
4. After filling out forms, obtaining permits and certifying documents, you can go to the tax service to undergo state registration of an individual entrepreneur.
5. Choose a suitable tax system. As of 2019, the following regimes are in effect: UNS, OSNO, PSN, UTII, Unified Agricultural Tax and NPD. The issue of choosing a taxation system is very important, since a well-chosen regime can reduce the fiscal burden and significantly affect the profitability of a business. Already at this stage of planning his business, the entrepreneur must calculate all the financial benefits from switching to the simplified tax system or working on OSNO. After all, by default, all individual entrepreneurs are on OSNO with the need to pay VAT, personal income tax, and maintain accounting. All this can lead to an unreasonable additional burden on the business, although it makes it easy to cooperate with representatives of large businesses. At the same time, it is advisable for some individual entrepreneurs to pay a simplified tax based on revenue (USN-6%). For others - calculated on the basis of their income, after reduction for expenses (USN-15%). The simplified tax system and OSNO are universal taxation systems, while the other listed regimes have restrictions on transition by type of activity and region for running your business.

Having a clear understanding of your preferred direction of work is important for another reason. Some types of activities are not available to businessmen without a legal entity. This is, for example, the production and sale of medicines, alcoholic beverages, private security companies, the activities of investment funds, air transportation and some others. Certain types of activities will require an expensive license. It is also possible to join an SRO. There will already be impressive membership and security fees. Their size may be overwhelming for novice businessmen.

According to the legislative acts of the Russian Federation, the following can open an individual entrepreneur from scratch in our country:

• citizens of the Russian Federation;
• persons who have no citizenship at all.

It is also stated that these subjects are equally equal before the law, except in certain specified cases. In particular, the document that has the highest legal force - the Constitution - states that foreign citizens and stateless persons have the same rights and bear the same responsibilities as citizens of the Russian Federation. Persons who are not citizens of our state should remember that registration of individual entrepreneurs takes place at the place of registration of residence. Therefore, before opening an individual entrepreneur, it is necessary to deal with this problem. There are two solutions:

1. Obtain a temporary residence permit in the territory of a certain region in which you intend to do business.
2. Get a residence permit. This document, unlike a permit, gives its owner the right to indefinite residence in Russia.

Once these documents have been completed and all the necessary marks on the place of permanent or temporary residence have been made in the identification documents, you can prepare the registration package.

The requirements for organizing your own business in the Russian Federation are very flexible and almost anyone can legalize their business. The main thing is that the businessman is legally competent and does not have mental illness (in certain types of activities, such as working with children, a criminal record is also not acceptable). You can register your own business starting from the age of 14, but before you officially reach the age of majority according to Russian laws, you must first obtain the support of your parents or other legal representatives.

The following are not an obstacle to starting your own business:

• being on maternity leave;
• IP already closed in the past;
• obtaining pensioner status by the time the business is organized;
• availability of official work (except for those involved in the civil service);
• existing shares in the ownership of the LLC.

Entrepreneurship will not in any way affect the amount of wages, pensions, or child benefits, but will allow the individual entrepreneur to simultaneously receive additional profit from the business.

What is required to register an individual entrepreneur?

If you do not know how to open your own individual entrepreneur and where to start the process of preparing for state registration, then you are recommended to study Law 129-FZ in detail. It contains all the detailed instructions that will help you make a balanced choice in favor of one type of business or another and assemble the registration package the first time.

This law was adopted back in 2001, but continues to regulate the procedure for opening a business today, albeit with significant adjustments. The latest amendments were made to it in December 2018.

It is worth noting that many people who want to register as an individual entrepreneur are faced with the problem of multiple returns of documents by the registration authorities for certain reasons. Sometimes this happens if the entity is not authorized to carry out business activities, for example, has not reached the age of majority, or has not received the necessary permits and licenses.

Before you create an individual entrepreneur, make sure that the type of activity you choose is legal. Some types of private business related to the provision of medical services or detective work require obtaining certificates or other documents confirming the right of the entity to engage in this activity. In such cases, the presence of “paper” confirming the level of education of an individual entrepreneur is not enough.

Another common reason for refusal of registration is an incorrectly completed form P21001. It is worth downloading it first on the official website of the Tax Service to be sure that you are using the current version. Changes are regularly made to the form, and if you submit it on an outdated form, registration will be denied. So, starting from April 2018, the application must additionally indicate the email address of the individual entrepreneur.

To become a full-fledged individual entrepreneur, an individual must submit to the local branch of the Federal Tax Service:

• passport;
• identification code;
• application for registration as an individual entrepreneur;
• an application for the transition to a simplified or patent taxation system (this is not necessary, but this application should not be neglected for those individual entrepreneurs who do not benefit from working with VAT);
• the original of the paid receipt of the state duty, which is equal to eight hundred Russian rubles.

The Federal Tax Service does its best to simplify the procedure for state registration of individual entrepreneurs, so new ways of submitting documents have appeared. Now they can be transferred in person, by mail or through a proxy. When submitting documents through a representative, one must not forget about a power of attorney, previously certified by a notary.

To stimulate the development of small businesses in Russia, the registration procedure for new individual entrepreneurs has been significantly simplified. Now you can submit documents to the Tax Inspectorate remotely through the Federal Tax Service website or the State Services portal. But one nuance must be taken into account: an electronic signature will be required to transfer information.

There is another nice bonus for those who register online. This method will save 800 rubles in the amount of state duty. In 2019, the state duty is also not paid when transferring documents through the MFC.

The process of registering an individual entrepreneur lasts no more than 3 working days; after this period, the tax inspectorate transmits data about the new business entity to the authorities of the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation, and also issues the individual entrepreneur a record sheet from the Unified State Register of Individual Entrepreneurs. It is worth noting that in 2019, paper documents confirming the registration of individual entrepreneurs are not issued. A sheet with an extract from the Unified State Register of Individual Entrepreneurs is sent to the inspector by email specified in the citizen’s application. By the way, an individual entrepreneur can independently verify that he has received the status of an entrepreneur. To do this, you can use the Unified State Register of Individual Entrepreneurs (USRIP) search by TIN or full name. The information is publicly available and absolutely free. But if an individual entrepreneur prefers a standard and proven method of obtaining information on paper, then he should submit an additional request for this during registration. He can pick up the printed version in person or ask for it to be sent by mail.