What is needed for ip. How to open an IP? Should an individual entrepreneur pay mandatory insurance premiums?

17Oct

Hello! Today we will talk about how to open a store. We will consider the opening of any store, and not a specific example by the type of products sold.

Open your own store- one of the most frequent options from which novice businessmen choose. The shop can bring stable income, practically does not require intervention in work, time and effort. However, many are scared off by ignorance of how exactly you can open your own store, how much it will cost and when it will pay off. We tried to answer these and many other questions in this article.

What documents are needed to open a store

Let's figure out together how to open your store from scratch. The procedure for preparing for the opening of the store begins with registration as individual entrepreneur or limited liability companies. Each of the options has its own advantages, but most often beginners prefer the sole proprietorship, as in this case there will be fewer reporting problems, as well as lower taxes. And the sanctions for individual entrepreneurs are much lower than for LLCs.
Unfortunately, such benefits and simplifications turn into the fact that the entrepreneur is responsible for all obligations with his own property, and the founder of an LLC risks only a share in total mass authorized capital. Among other advantages is great anonymity, because not everyone knows who is the founder of the LLC. You should also pay attention to the fact that when working with alcohol, registration as an individual entrepreneur is not suitable.

You should make a choice in advance, since it depends on the legal status which package of documents you need to collect.

LLC registration

To register an LLC, you will need to collect the following papers:

• in 2 copies;
• for the sole founder - a decision to establish an LLC, for co-founders - an agreement and minutes of the meeting;
• photocopies of the passport of the director and founders;
• a document confirming the payment of a state duty in the amount of 4,000 rubles (you will need to open a temporary account);
• if necessary - .

If none of the founders of the LLC is the owner of the premises at the legal address, then a letter of guarantee will be required.

On average, the registration process takes about 5 days and as a result, the entrepreneur will receive the following documents:

• charter with a mark of registration;
• registration certificate;
• certificate of assignment of TIN and registration with the Federal Tax Service;

IP registration

To register an individual entrepreneur, you will need a shorter list of papers:

• receipt of payment of state duty;
• signed and certified by a notary;
• a photocopy of the passport;
• photocopy of TIN certificate;
• if necessary - an application for the transition to the simplified tax system.

Important point: those who deal with the whole process on their own do not need notarization of the signature on the application, which will save on the services of lawyers.

The registration period is also 5 days, upon completion, the entrepreneur will receive an extract from the USRIP and a certificate of state registration as an individual entrepreneur. All documents with USRIP and USRLE information for registering an LLC and an individual entrepreneur are sent to extra-budgetary funds every day. The same information is sent to the statistical authorities.

A notice of the completion of registration and a letter from Rosstat can be received either in person at the institution or by mail.

Rospotrebnadzor

Thanks to recent changes in legislation, novice entrepreneurs no longer need to submit a huge pile of paperwork to various authorities. Instead, it will only be enough to notify one specific authority to open a store.

For individual entrepreneurs and LLCs that open trade according to OKVED 52.1, 52.21-52.24, 52.27, 52.33 and 52.62, this body is Rospotrebnadzor. The same applies to those who plan to engage in wholesale deliveries of groceries or non-food consumer goods.

Notice must be submitted in the form specified in the relevant Rules. You can deliver it either in person, or by mail, or in in electronic format, certified electronic signature. In the latter case, the public services portal is used. Upon completion of the process, you can open the store for the first customers.

Which store is profitable to open

Almost all outlets are in demand among buyers. However, some of them bring more income than others, and the initial investment pays off faster. Next, we will look at various ideas for opening a store, estimate how much money you need to open your store. It is also worth understanding which store is profitable to open in a crisis.

Flower shop

Opening a flower shop is always profitable, but you need to choose the right place and delve into the flower business so as not to incur losses due to damage to the goods. Flowers need to be able to sell!

Shop products

A reliable and popular option, especially attractive to newcomers to the business. The demand for products will never fall, which guarantees a constant income in the case of a successful location of the outlet. However, it requires special equipment, including rather expensive refrigerators. The volume of required investments will be about 600 thousand rubles, and the payback period will be about a year.

Household goods

Such products are also consistently in demand. To open a store, you will need certificates for varnishes, paints, etc. It is most profitable to open household goods stores in small settlements and villages. The payback period is 1-1.5 years.

Children's store: toys, clothes, shoes

This product will always be in demand, because no one will save on clothes and shoes for children.

Also, many parents are simply unable to refuse their child when he asks new toy. The environment in such a store should be appropriate - the shelves are somewhat lower so that children can reach all the goods, and the interior is best decorated in bright rainbow colors.

Furniture store

In times of crisis, it is worth paying attention primarily to more affordable solutions, and not to luxury furniture. It is also worth paying attention to domestic manufacturers. In terms of quality, their products are not inferior to numerous foreign competitors, but at the same time they are much more affordable.

Hardware store

People are always building - in a crisis and outside it. A variety of building and finishing materials are in stable demand. The profitability of the business, according to experts, is about 20%.

Auto parts store

Ask any car owner and he will tell you that there are always not enough spare parts in stores and you have to wait a long time for them by ordering delivery from another city or country. Auto parts stores will always be relevant. The main thing in this direction is to find your niche.

If you live in the provinces, consider which store to open in small town. All of the above options are definitely fine. You can also consider, for example, opening a pet store, a car accessories store, a fabric store, etc.

The choice of commercial equipment for the store

No real store can do without the appropriate equipment. The choice of specific models should be made based on the assortment of the outlet. Particular attention should be paid to refrigeration equipment - it is it that takes up the most space, and prices can cause a serious blow to the budget.

The choice of showcases is made on the basis of turnover and assortment. For example, for refrigerated showcases you should choose models with a deep narrow layout, and the temperature regime for them should be observed in the range from -6 to 0 degrees Celsius for fish and meat and from 0 to +8 degrees for cheese, sausages and confectionery.

After refrigeration equipment, it is worth moving on to choosing racks, which will become the main element for displaying goods. Today on sale you can find models with sections from 600 to 1250 mm long. The price varies depending on the length. For bakery products showcases are additionally equipped with wooden baskets, and sections of confectionery products are supplemented with restraints that do not allow goods to crumble.

Special attention when choosing commercial equipment should pay attention to the following points: stability, functionality. Quality, durability and design. Before purchasing a specific model, you should pay attention to analogues, compare their parameters, and only then stop your choice on a specific option.

Choosing a location for opening a store

A significant role in the question of how to open your store is played by a competent choice of premises for it. There are a number of requirements and aspects that you should pay attention to when choosing.

1. Product type. Separate types goods require that they be sold in certain places. For example, a grocery store or simple household goods should not be placed in large shopping centers - more accessible premises should be preferred. An excellent option would be a building on a busy street in a residential area.
2. Accessibility and visibility. Remember: even the biggest traffic does not guarantee a large number of visitors and buyers. The point of sale should be located in such a way that there are as many target buyers as possible on the street. You also need to take into account the location of the sign - it should be visible to everyone passing by. Remember: what best store visible, the less advertising it requires. It is very important that there are enough parking spaces nearby. Experts believe that the best option would be 5-8 places for every 100 square meters of retail space.
3. Competitors. The presence of neighboring firms can play both a positive and a negative role. Here it is important to take into account their clientele: a hypermarket and an expensive boutique will not bring new clients to each other, and a beauty salon may well contribute to the growth of the client base.
4. Price. One of the most important factors. It is worth noting that here we are talking not only about the cost of rent. Any room requires periodic repairs from the owner. In addition, marketing costs should be included in this amount when the store is located far from the main flow of visitors. Do not forget about monthly payments: utilities and others. In some cases, additional redevelopment may be required, which entails considerable costs.
5. Personal preferences. If you yourself plan to work in your own store, when choosing a room, it will be useful to take into account your own preferences - the distance from the house and the like.

It is very important not to rush when choosing a room for a store. Try to explore the area in advance, look at potential clients and competitors. In some cases, you should not be afraid to postpone the opening date for this, because incorrect choice as a result, it will turn into a whole lot of problems.

Choosing a vendor for a store

As the seller fights for each client, so the suppliers fight for their customers. At its core, a supplier is the same store, but a wholesaler. The supplier should be chosen very carefully. Particular attention should be paid to the following criteria:

• Reliability. Of course, reliability is the most important criterion. It includes how obligatory the supplier is regarding the execution of the order, how honest he is during the calculations, how timely he delivers.
• Price. It is perfectly logical that everyone wants to buy a product as cheaply as possible. Under equal conditions, preference should be given to the supplier with the lowest prices.
• Range. It is also a very important criterion - the wider the product line will be exhibited, the more interest it will be able to attract.
• Brand recognition. Everyone knows that trading is inextricably linked with psychology. To quickly gain a reputation, you should work with the most famous and popular brands. In addition, there are much fewer problems with working with them - it is much easier to return or replace goods under warranty.
• Additional nuances. Among the important little things should include discounts, bonuses, deferred payments, the issuance of goods for sale and other similar ones. They will allow you to get additional profit, so you should definitely not neglect them.

Don't limit yourself to working with just one supplier. The best option is to purchase from 2-3 wholesalers at once. That way, if there is a problem with one, the others can close the gap.

It is also necessary to take into account such a nuance as logistics. To do this, you should find out in advance how the delivery network is built, which transport companies operate in the city of the supplier and your own. The best option will be delivered by rail.

Finally, communication with suppliers is most often conducted via e-mail. It is enough to select the positions of interest, and the supplier will issue an invoice in response to this. Chosen after payment transport company will deliver the goods.

Recruitment for the store

Each employer, when looking for employees, can go two ways. He can try to find high-class professionals who will immediately show the highest result, or he can hire promising talented people who have yet to learn the art of trading. As always, there are pros and cons in both cases.

In the first case, the employer will face the problem of a lack of such specialists. In addition, they will also require appropriate wages which not everyone can afford. Yes, and each such employee, by experience, also has a number of peculiar attitudes, so first you need to rebuild them to new conditions. Among the advantages, it should be noted that it will be possible to save on training, and employees will be able to work on the day they are hired.

Talented beginners will become clay in the hands of a master. With proper guidance, they can become top-class professionals, but there is a chance to get only problems instead. But the salary of such an employee may be lower. At a minimum, at the stage of gaining experience, training and internships. Such people can be raised in a team as successful and dedicated employees who are fully consistent with the specifics of the work.

Unfortunately, talent is not always revealed, and loyalty to the company may not come. The training of a new employee is invariably associated with costs, including attendance at courses and trainings. And just the assortment of goods will need to be learned - to find out its features, advantages and disadvantages. When hiring a talented newcomer to work, one should pay attention not only and not so much to his presentation and communication skills, but also to quick wits, because in short time he will need to memorize a lot of characteristics of various goods.

The result is the following picture: highly skilled professionals are the preferred option if you can afford them. Otherwise, you will have to make do with promising newcomers.

Who is in charge of recruiting? All more or less large companies this role is assigned to the personnel department. The search for new specialists is most often carried out in the following ways:

• Relatives and acquaintances. As practice shows, this is a common option, but often one of the worst. No matter how close an acquaintance is, this does not mean that he will a good employee and the seller. Unlike people from the street, it is more difficult to objectively evaluate the skills of a relative. Very often we subconsciously smooth out obvious shortcomings and biasedly encourage our relatives.
• Posting ads in the store and on the street. One of the least expensive, but at the same time effective ways which is attractive. Those who apply for an ad found in trading floor, you can immediately send to the personnel department, which will save a lot of time. Unfortunately, this turns out to be too much traffic - the manager's office is very close, so just curious people can enter it, hoping for luck.
• Ads in printed publications and the Internet. There are two main paths here. You can explore an existing offer or submit your own ad. In the first case, you will have to spend a lot of time and effort to study applicants and consider their candidacies. As a result, even searching for one employee can take several days. Your own ad has a number of advantages - if you compose it correctly, then unsuitable candidates can be weeded out immediately. Those interested do not have to call - they themselves will come to your personnel department.
• Working with recruitment agencies. The main advantage of this option is the shifting of all work on the study of resumes, searches and interviews to a third party. As a result, only those people who fully match the specified profile will be sent to your company. The disadvantages of the approach are obvious: the work of a recruitment agency requires its own payment, sometimes very rather big. And despite all the precautions, the acquisition of a "pig in a poke" is quite possible. You can avoid risks if the contract with a recruitment agency mentions the payment of a fee only upon enrolling an employee in the state at the end of the probationary period.
• Talent hunting or Headhunting. This method personnel search is one of the most relevant developments. It consists in poaching highly qualified specialists from other companies. The main advantage of this approach is the ability to observe employees in action, assess their skills and abilities. The main disadvantage is the high costs, because you will need to make a fairly profitable offer that he cannot refuse. And once a lured employee can always be lured again: one should hardly expect any unconditional devotion from such a person.

The methods mentioned above are equally suitable for finding experienced professionals and promising newcomers. The only exception is headhunting. Experts recommend when looking for a professional to contact recruitment agency since the chance to find really an experienced employee increases many times over. Beginners can also be searched for by other, less expensive means. Experts believe that the team that will combine experienced specialists and young beginners will be optimal. This will make the store more efficient and lower wage costs.

Finally, when hiring, you should not focus your attention only on a diploma and a resume. It is also worth paying attention to the charm of the applicant and his appearance. Remember that sellers will become the face of your company and this face should be beautiful and cheerful.

Store business plan - tasks and goals

An important point in the question of how to open your own store is the preparation of a business plan. Despite the opinion of some entrepreneurs, it is simply impossible to do without compiling it.

The preparation of a business plan should satisfy the following objectives:

• It should help a potential investor understand whether it is worth investing in a project.
• The information in it should be decisive for the bank if a loan is required.
• The plan becomes the source of all information about the project. This information will be useful not only to the founders, but also to outside observers.

Accordingly, the business plan should solve the following tasks:

• Definition of the circle of persons, responsible for the implementation of the plan.
• Revealing target markets, determining the position of the store in the market.
• Setting short- and long-term goals, forming tactics for achieving them and development strategies.
• The product of an estimate of profitability and possible costs.

It is important to remember that a well-written business plan becomes the key to the prosperity of the store. In no case should you ignore this point, since a business plan is necessary not only for large companies, but even for the most modest shops.

Choosing the form of taxation

The issue of choosing the form of taxation plays an important role when opening a store. It is on this that not only the tax burden depends, but also the volume of penalties for various misconduct. It should be said right away that there is no universal answer here, everything is strictly individual. However, there is an algorithm that will help you make a choice:

1. Prepare general characteristics companies: where the store will be located, whether there will be legal entities among the clients, what is the value of assets and the planned annual revenue.
2. Make an analysis of all forms of taxation and choose common taxes for all.
3. Choose your preferred option.

The choice of the form of taxation should be made on the basis of your net profit, and not on the amount of tax burden. In some cases, it makes sense to choose a system with large taxes, which will save in the future or achieve a specific goal - occupying a certain market segment or the like.

General system of taxation or OSNO

Applicable to sole proprietorships and LLCs. It is the default option - if there were no statements about the transition to another form, then the OSNO is used. Requirements include maintaining accounting, maintaining a book of expenses and income.

OSNO taxes for LLC:

• The main tax is corporate income tax in the amount of 20% of profits.
• VAT value added tax – 0, 10 or 18%.
• Corporate property tax of up to 2.2%.
• Insurance premiums for employees - 34%.

Taxes OSNO for IP%

• Income tax personal income tax in the amount of 13% of income.
• VAT - 0, 10 or 18%.
• Insurance premiums.

The main disadvantage of OSNO is the complexity of the calculations - only experienced accountants can cope with them.

Simplified system of taxation of the simplified tax system

LLCs under the simplified tax system do not pay property taxes, income taxes and VAT. An individual entrepreneur is exempt from VAT, personal income tax and property used in activities. USN is not available to everyone.

USN requirements for LLC:

• Less than 100 employees.
• Income less than 60 million rubles a year.
• Lack of representative offices and branches.
• Income for the last 9 months is less than 45 million rubles.

There are no restrictions for IP.

USN tax rates: 15% for taxes on income minus expenses and 6% on income. The latter option is preferable for stores with low costs. Most often, entrepreneurs choose the first option with a simplified tax system of 15%. However, this option should not be considered the best - before making a choice, it is better to analyze both options.

Single tax on imputed income or UTII

It is a single tax on imputed income, that is, a fixed tax on a specific type of activity. This tax does not depend on income, it is paid even in the absence of it. Payment is made every quarter.

Conditions for the transition to UTII:

• Suitable activity.
• Less than 100 employees.
• Must be permitted in the area where the activity is carried out.
• For an LLC, the share of a third-party organization should be no more than 25%.

The transition to UTII is not possible for individual entrepreneurs on a patent basis, and for those who pay agricultural tax.

Patent system or PSN

Currently, there are 47 types of activities that fall under the patent system of taxation. You can find them in article 346.43 of the tax code. The rate for individual entrepreneurs is 6% of the possible annual income. For the transition, the company must have no more than 15 employees, and the annual income must not exceed 60 million rubles. The term of a patent is from one month to one year.

The main advantage of PSN is the lack of reporting, the need for cash register and a fixed amount of tax. This option is optimal for entrepreneurs whose activities are seasonal and of little use for stores.

How much does it cost to open a store

Many are wondering how much it will cost to open own store? Which store to open with minimal investment? It is simply impossible to answer this question at least somewhat unambiguously, there are too many factors in use. What exactly are you planning to sell? In which city will the store be opened, and in which area? Because of this diversity, prices vary in a very, very wide range. Most often, something definite can be said already at the stage of business planning, and then a new, even more interesting question arises: where to find start-up capital to open a shop?

Experienced entrepreneurs start looking for funds after registering a business. In this case, a detailed business plan is on hand, in which you can see the entire project with an indication of the amount for its implementation. It is possible that the required amount could have been found much in advance and now there are no problems with the issue of payment.

Otherwise, you can refer to the following sources:

• Investors. After you have ready business plan, you can try to find an investor for the project. Unfortunately, this path is one of the most difficult - not everyone will be ready to invest their own funds in your business.
• Banks. A bank loan is also a common method of solving a problem. However, you should not think of it as a panacea - it often falls on the shoulders of a novice entrepreneur like a yoke, significantly slowing down business development.
• Friends and relatives. You can always try to involve friends or relatives in the cause. Moreover, we are talking here not only and not so much about a loan, but about a full partnership. After you develop, it will be possible to simply redeem the share.

Attracting the first customers

After opening the store, the question arises of attracting the first buyers. Currently, marketers have managed to come up with many recipes for success, but the simplest and yet most effective are:

• Distribution of leaflets. The main thing here is a bright attractive design that would make a person not only take the leaflet, but also become interested in its content. It should also contain important information regarding the goods you offer, as well as the address, contact numbers, etc. You can distribute leaflets not only on the streets, but also scatter them in mailboxes and put them on tables in supermarkets.
• Posting ads. The method is as simple as it is effective, but not without drawbacks. On notice boards (unless they are at bus stops public transport) not so many people look. In addition, this method can spoil the reputation in the future - "advertising on poles" is perceived negatively by many.
• Display advertising. Perhaps the most optimal method to date. You can place an ad in newspapers, on television, but, first of all, you should advertise on the World Wide Web. The latter option is especially good because it will not require so many investments, and the audience coverage will be simply huge. In addition, you can choose literally any convenient format for your advertising.
• Recommend to friends. You can tell about your product to acquaintances, friends, relatives, relatives of friends, etc. This option will be the most in a simple way advertise your product without spending any money at all. At the same time, it is also distinguished by efficiency, because we all trust our own environment much more than even the most beautiful. flyers. Do not discount the effect of " word of mouth". Even experts admit that he is one of the most effective methods advertising.

Finally, it is worth giving a few tips that may be useful to aspiring entrepreneurs who are thinking about how to open their own store.

Rather than developing their own brand entirely, entrepreneurs prefer to franchise. This phenomenon is called franchising and is a special type of relationship between entities in which the franchisor transfers the rights to conduct business without restricting either the basic principles or the business model of the franchisee.

Such an approach has its pros and cons.

Advantages:

1. Saving money;
2. Product certification;
3. Ready ground for business (no need to develop a strategy, concept, etc.);
4. More acceptable credit terms;
5. Decreased advertising costs (the brand will no longer have to be promoted);
6. Centralized marketing strategy;
7. Support from the copyright holder in terms of procurement, supply, design and staff training.

Flaws:

1. Difficult conditions for both parties due to shortcomings legislative framework RF.
2. The contract is concluded for a period of 5 years. Termination is subject to penalties.
3. Costs in the form of monthly royalties.
4. Permanent control by the brand owner and some restrictions.
5. Franchising does not eliminate the need to go through numerous bureaucratic procedures, including the registration of an LLC or individual entrepreneur.

Franchises of many stores can be found in ours.

Conclusion

As you can see from the above, if not everyone, then many, can open a store today. You need to know where to start to open your store. The main thing in this case is careful planning and understanding of the processes of the store. Of course, no business at the beginning of the journey is complete without a lot of troubles, but if you follow the tips given above, in a year or two your own outlet will begin to generate a steady income. We hope that we were able to help you, and now you can easily answer the question of how to open your store!

Any resident can register as an individual entrepreneur Russian Federation over 18 years of age. Minors from 14 to 18 years old can also do this, but only with the consent of their parents, and, in this case, they will need additional documents.

2. What documents are needed for registration of IP?

• original passport (notarized copies of all pages of the passport, if you submit documents by mail or through a representative, as well as if you apply through the My Documents public services center);
• copies of all pages of the passport;
• Please note: if you are applying in person, by mail or through a representative, the application must be completed but not signed; the signature on the application is put in the presence of a tax inspector when submitting documents or in the presence of a notary."> completed application for state registration of an individual as an individual entrepreneur (form No. Р21001);
• a receipt for payment of the state duty (using the service on the website of the Federal Tax Service, you can generate a receipt for its payment at any bank or pay online);
• a notarized power of attorney for a representative (if you submit documents through a representative);
• For an applicant aged 14 to 18, one of the following documents is additionally required:
  • notarized consent of parents (legal representatives) to carry out entrepreneurial activities by a person registered as an individual entrepreneur;
  • a copy of the marriage certificate by the person registered as an individual entrepreneur;
  • a copy of the decision of the guardianship and guardianship authority or a copy of the court decision declaring a person registered as an individual entrepreneur as fully capable.
  "> additional documents if a minor between the ages of 14 and 18 is registered as an individual entrepreneur.

Note! From January 1, 2019, when sending documents for state registration to electronic form, including through the center of public services "My Documents" and a notary, you do not need to pay a state fee.

3. Where can I submit documents?

You can register as an individual entrepreneur at the place of registration indicated in the passport. If the place of registration is not indicated in the passport, then state registration IP can be carried out at the place of residence. You can apply:

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

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

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

4. When will the documents be ready?

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

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

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

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

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

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

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

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

You can submit documents to the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46. Appointments can be made online on the FTS website.

You can also get information from the USRIP record sheet, for this you need to submit documents to.

6. Do I need to inform the tax office about changes in personal registration data?

If you have changed your surname, registration at the place of residence, passport, then you do not need to report this to the tax office. If you need to change other data in the registry (for example, you stopped doing one type of economic activity and started doing something else), then this must be reported to the tax office. Documents must be submitted within three working days from the date of change of information.

To make changes you will need:

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

Documents can be submitted:

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

It will be possible to receive the USRIP record sheet in 5 working days by mail or at inspection No. 46 (in person or through a representative), depending on which method you indicated when submitting the application.

Update. Recorded several videos for beginners and added to this article. About what tax and supervisory holidays are, answers to FAQ and so on. Pay special attention to the video about the deferral of online cash registers for individual entrepreneurs without employees who provide services or sell goods own production. Don't be lazy, take a look =)

Hello future IPs!

The year 2020 has come and I decided to update the article on opening an IP for those who want to become an entrepreneur. Why do I update this article regularly?

Everything is simple. The fact is that every year new laws appear, some nuances arise, and so on. Roughly speaking, if you read somewhere an article on opening an IP two or three years ago, you will most likely make mistakes when registering an IP. Or they will even refuse you a tax after checking the documents that you take there ...

There are some changes coming in 2020 that you need to be aware of. We will talk about them in this article.

1. It is worth noting that the changes in the opening procedure in 2020 are more related to the fact that future entrepreneurs are increasingly being redirected to register individual entrepreneurs from tax inspectorates to the so-called MFCs (multifunctional centers). This trend has been observed for the last three years, so don't be surprised if you tax office sent to the MFC. Differences in the registration of IP will be minimal when compared with registration through the tax. In some cases, it's even more convenient.
2. Based on the results of registration, documents will be sent electronically to your email. However, this rule has been in effect since April 29, 2018. Conveniently, you do not need to go to the inspection twice (or to the MFC). Therefore, do not forget to indicate your correct email address in the application R 21001.
3. Still, let's touch on 2019 a little. For those individual entrepreneurs on the simplified tax system who were registered in December 2019 (or will be registered in December 2020),. But read about this change at the end of the article (and also watch the video). An important point, by the way, which few people remember. Pay special attention to this! In fact, we are talking about the fact that they again changed the deadlines for submitting the first declaration on the simplified tax system for those who open an IP on the simplified tax system in December. It is very important!
4. If you make a mistake when filling out the documents and you are refused registration of an individual entrepreneur, then you do not need to pay the state duty again (previously paid). But only one free attempt and three months are given for the re-submission of documents.

Read about other innovations for 2020 at the end of the article. For example, they have long been talking about the abolition of tax returns for individual entrepreneurs on the STS "income" (STS 6%), but with the obligatory condition of using an online cash register.

And, most importantly, if you want to choose UTII and PSN, then starting from January 1, 2020, there are serious restrictions for these two taxation systems. And they want to cancel UTII altogether from January 1, 2021.

But we will talk about all this at the very end of the article and in the comments.

In order not to confuse the minds of readers =), I took them out as a separate block at the very end of the article. Also consider the most frequently asked questions from newbies.

In it, I consider each stage of discovery in even more detail and carefully:

With design examples necessary documents and answer many questions that are not covered here.

So let's finally get started.

In fact, the procedure for registering an individual entrepreneur is quite simple, but requires care at every step. It is enough to make a mistake at some stage, and you will again have to run around with papers in a bureaucratic circle =). But nevertheless, EVERY person can understand this procedure.

And there is absolutely no point in paying third-party companies that charge people 4-6 thousand for this primitive procedure. So read this article carefully to understand how easy it is! I will try to describe all stages of the opening procedure as clearly and understandably as possible.

Let's take a closer look at each step in this article.

Step #1: You must be clear about what you will be doing. And select the appropriate activity codes for OKVED

The fact is that for each type of entrepreneurial activity, officials came up with the so-called OKVED codes (All-Russian Classifier of Types of Activities). Roughly speaking, for EVERY type of entrepreneurial activity there is a unique OKVED code.

For example, you decided to open a hairdressing salon and a bathhouse with it =). Then you need to specify the appropriate OKVED code when opening.

An example of a code according to OKVED-2 for hairdressers

An example of a code according to OKVED-2 for those who want to open a bathhouse =)

And so for each type of activity that you will be engaged in, you need to choose your code from this directory.

For beginner entrepreneurs, the question immediately arises of where to get these incomprehensible OKVED codes ....

And here we are waiting for the first small problem. The fact is that from January 1, 2017, a NEW reference book on OKVED codes was introduced, which is called OKVED-2. The two pictures above show codes specifically for OKVED-2.

Therefore, now when choosing activity codes in 2020 (and in subsequent years), we use only OKVED-2!

So, at this step, you must select several types of OKVED activities that you will use. No need to prescribe them for 100-200 pieces. You can always delete or add new activities after registration after opening. To do this, it is enough to submit an application to your tax office (this procedure is free).

Moreover, you need to choose the MAIN type of activity according to OKVED. This is one code that will be the main one, which generally describes what the IP will do. You also need to choose ADDITIONAL codes activities according to OKVED. For example, for a hairdresser, it is logical to select several codes that also apply to this activity. I think you get the point.

Step #2. Need to figure out how to tax

A very common mistake is when a future individual entrepreneur starts his own business and does not have the slightest idea of ​​how much he should pay taxes to the state. Postpones this issue “for later”, and as a result, runs into serious fines and penalties.

Or he doesn’t pay taxes at all, forgetting that he has the status of an individual entrepreneur. Oddly enough, this situation is also quite common.

Before moving on to the next step, you should sit down and figure out which tax system will be beneficial for YOU.

I am often asked questions of the following content: “I am opening an individual entrepreneur ... which tax system should I choose?”

At the same time, there are no details, no information about what he wants to do, etc. My answer is very simple: “I have no idea.”

But seriously, the question is rather strange for a person who decided to become an IP. Before asking such a question, you need to take a calculator and at least roughly understand the main tax schemes:

1. USN 15%

I’ll tell you very briefly about the “simplification” of 6% and 15%:

But so that you do not drown in redundant details for now, I will briefly explain about the two most popular taxation systems in Russia:

1. This is a Simplified Taxation System with the sign "Income" USN 6%

In short, an individual entrepreneur on the simplified tax system 6% pays 6% of all money received +

You can watch a video in which I tell you how taxes are calculated for individual entrepreneurs on the simplified tax system 6% in 2019. Soon I will record a similar video, but for 2020.

By the way, I have a small overview video on the contributions of individual entrepreneurs “for myself” for 2020, you can watch it. In it, I tell you how to calculate contributions “for yourself” and what you need to pay attention to:

I remind you that you can subscribe to my video channel on Youtube using this link:

But remember that contributions to the PFR and FFOMS are now collected by the tax service of Russia (abbreviated as FTS).

2. STS 15% “Income minus Expenses”

Here already our IP pays not 6% of all income, and 15% of the difference between income and expenses. + pays the same contributions to the PRF + FFOMS

So, we will assume that our IP has chosen the following parameters for IP registration:

1. I chose a list of OKVED codes that are suitable for future business activities. And I emphasize once again that these codes can always be added after opening the IP. Therefore, do not get carried away and pick up no more than 10-20 pieces, the most necessary.

2. And as a taxation system, he chose the simplified tax system 6% (by the way, I have the simplified tax system 6%).

Important: in our example, we will assume that our individual entrepreneur immediately wants to switch to the simplified tax system of 6%.

The fact is that if you simply open an individual entrepreneur and do not write an application for the transition to the desired tax regime (STS or PSN or UTII), you will automatically find yourself on the so-called OSN. (General system of taxation).

Being on the OSN is a dubious pleasure, frankly. This system is quite confusing, especially for beginner IPs. In addition, this system has the highest tax burden + a lot of reporting. That is why I strongly recommend that you immediately decide on the taxation system, so that later you do not suffer from the OSN.

Step number 3: We pay the state duty for opening an IP. This must be done BEFORE submitting documents to the tax office!

At the moment it is 800 rubles.

Where can I get a receipt for the state duty and how do I pay it? Everything is very simple.

We go to the official website of the Federal Tax Service of the Russian Federation here at this link https://service.nalog.ru/gp2.do and print a receipt to be paid at any branch of Sberbank.

That is, once again: follow the link above to the official website of Tax Russia, select the item, "State duty for registration of a sole trader as an individual entrepreneur", generate a receipt with your data for payment through Sberbank in cash.

note that if you register through the MFC, then you need to select another item “State registration of FL as an individual entrepreneur (when applying through multifunctional centers).

note that starting from 2019, in many MFCs they stopped charging a fee for state duty when registering an individual entrepreneur. I recommend clarifying this issue before you submit documents. But soon this practice will spread to all MFCs.

You just need to carefully follow the instructions on the screen, and then print it.

VERY IMPORTANT! In no case do not lose this receipt for payment of state duty after you pay it! We will need it later when you submit a package of documents to the tax office.

I repeat that in 2020 the vast majority of everyone who wants to become an individual entrepreneur will be redirected to registration at the MFC. But in any case, clarify this point in advance, in your tax office, in order to pay the required state duty option.

Otherwise, you will simply not be accepted documents for registration, since the wrong version of the state duty was paid. If, however, you hand over the documents, and in the process of checking them it turns out that the state duty was paid “to the wrong address”, then you will be denied registration of an individual entrepreneur.

If you register completely electronically, then starting from January 1, 2019, you do not need to pay the state duty. But this will require an electronic digital signature and additional computer settings. But with paper registration, you need to pay a fee.

Step 4: Where do you need to register as an individual entrepreneur? To which inspection should I bring a package of documents?

Find on the site the address of the tax inspection, which is assigned to the address of your residence. Let me remind you that the procedure for registering an IP is regulated by the rules federal law dated August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.

Do not be lazy, study this law and many questions will disappear: http://www.nalog.ru/rn53/ip/interest/reg_ip/petition/3921906/(This is the site of the Novgorod Tax Office, but you can choose any region of the Russian Federation there) After that, call your inspection office and specify what exactly you will need to register in.

At this stage, the following question is often heard: “I do not live by registration, in another city .. Where to carry the package of documents?”

Unfortunately, the law clearly states that an individual entrepreneur is registered in the inspection that is assigned to him by registration in his passport. Therefore, you have to do just that. But you can do it remotely by sending a package of documents by registered mail, with a description of the contents.

But I still advise you to do this during a personal visit to the inspection, as practice shows that during personal communication with a tax officer, other questions may appear on their part. For example, questions from their side on the design of the documents themselves or on the composition of the package of documents.

Step number 5: What documents are needed to open an IP in 2020?

For Russian citizens:

1. Passport of a citizen of the Russian Federation
2. A copy of the passport (it’s better to immediately make copies of all pages. The fact is that some inspections require copies of exactly all pages of the passport. But not everywhere, of course)
3. A copy of the certificate with the TIN number of the physical. faces (if any).
4. Payment receipt state duty for IP registration.
5. Application for registration of physical persons as IP according to the form Р21001. If the applicant does not hand over the documents in person, then the application must be certified by a notary (certify the signature of the applicant). Otherwise, this may not be done.
6. An application for the use of the simplified tax system in the form No. 26.2-1 (how to draw up correctly - you can peep again on the tax website).

For NON-RUSSIAN CITIZENS:

The list of documents in this case is DIFFERENT and I advise you to read this article:

Step 6 We hand over the finished package of documents to the tax office

Prepared documents must be submitted to your tax office and at the same time get acquainted with the inspectors :). Of course, you can send a package of documents by mail, but I would prefer to go personally and get acquainted with the place where I will often visit. After the IP documents have been submitted, the registration authority must issue copies of the following documents:

1. Receipt for receipt of documents (be sure to take it)
2. Applications for the use of USN

Please note that the copy of the notification for the application of the simplified tax system should be signed by the Federal Tax Service employee, date and seal (stamp).

Don't hesitate with this question! Otherwise, you will automatically get to the OSN!

Step number 7. Obtaining registration documents

If everything is fine with the documents, then after 3 (three) business days from the date of submission of the documents, you are required to issue documents confirming your new status as a Sole Proprietor.

Here is what you will receive at the inspection in three working days:

1. Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (the main state registration number of an individual entrepreneur) (since January 1, 2017 is no longer issued. More details here
2. Certificate of registration with the tax authority.
3. Record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) (see link above).

Please note that you will not be given a document confirming that you can use the simplified tax system (simplified tax system)

The fact is that the application for the application of the simplified tax system is of a notification nature, therefore, it is possible to apply the simplified tax system from the date of registration. To avoid possible problems in the future, the tax office can request information mail according to form 26.2-7 on the transition to the simplified tax system.

To obtain it, you must submit an appropriate request to your inspection.

Please note that starting from April 29, 2018, the Federal Tax Service and the MFC issue documents on the decision to register an individual entrepreneur in electronic form. That is, they will send them directly to the entrepreneur's e-mail. Therefore, when you fill out an application in the P21001 form, be sure to indicate your email!

Step number 8. Registration with the PFR and FFOMS

Your inspection will send information about the registered individual entrepreneur to the Pension Fund of the Russian Federation (PFR), which currently still administers contributions to the Compulsory Medical Insurance Fund (FFOMS). After some time, a certificate (notice) of registration of an individual entrepreneur in the FIU and FFOMS should come by mail.

Be sure to save it, you will definitely need it later.

Also, these data can be viewed by making an extract from the USRIP on the website of the Federal Tax Service.

If the notice of registration with the FIU did not arrive (or the data in the USRIP for IP regarding the number in the FIU did not appear two weeks after successful registration), then the following documents must be personally submitted to the FIU:

1. Record sheet from the Unified State Register of Individual Entrepreneurs (EGRIP) (+ Copy).
2. TIN (+ Copy)
3. Pension certificate (which is “green”) + copy.

After that, you should be given a notice of registration of the individual entrepreneur with the FIU.

Step number 9. What forms may be needed for this procedure?

If you have read this article to the end, then you understand that you will need to fill out several documents + make several photocopies of documents. You will need to fill out:

1. Application for registration of physical persons as an individual entrepreneur in the form P21001.
2. Application for the use of the simplified tax system in the form No. 26.2-1 (if you choose the simplified tax system, of course).
3. Receipt for payment of state duty.

How to complete all these documents?

That's just for filling out these documents, cunning businessmen take from 2000 to 6000 rubles for the execution of these documents. But believe me, there is nothing complicated. And it is not at all necessary to pay 6,000 rubles for something that you can do yourself.

Frequently asked questions from beginner entrepreneurs

It is clear that opening an individual entrepreneur and choosing a taxation system is only the very beginning of the glorious path of future billionaires :) And most newcomers simply face a huge number of questions ...

Let's look at some of them:

I heard that there are tax holidays for individual entrepreneurs. How to get them? What conditions must be met?

The question is very frequent, and in order not to get up twice, I recorded a short video on this issue:

Do I need a IP address?

No, not needed. All documents will contain your address according to the registration in the passport. Of course, you can rent an office and indicate its address on the website, business cards, etc.

But on official documents, such as: declarations, reporting to the tax office, to the FIU, on acts of work performed, something like “IE Ivanov Ivan Ivanovich, Ivanovo, Ivanovskaya street, house 1, apt. one"

Do I need a print?

No, it's optional. But still order it, as this is a question of 300-500 rubles. The fact is that many companies require documents only with a seal. It's illegal, but arguing with all such orthodoxies is just a waste of time.

The seal of an individual entrepreneur is not required to register.

Do I need to draw up a work book for myself if I become an individual entrepreneur? Do I need to pay myself a salary?

The question is so frequent that I specifically recorded a short video:

Do I need a bank account?

In fact, a bank account for an individual entrepreneur is not required. Many manage to work for years without it, but I think that doing so is not very correct.

Can I be denied a sole proprietorship?

Yes they can. But at the same time they are required to issue a written explanation indicating the reason for the refusal. But, as practice shows, most refusals are associated with incorrectly executed documents for registration of individual entrepreneurs.

If I opened an IP at the end of the year, do I need to report?

For those who will open in December 2019 or December 2020 and choose the simplified tax system. , since the rules have changed again for some categories of individual entrepreneurs, depending on the taxation system. But this news does NOT apply to those who will open in other months of the year, except for December.

Should an individual entrepreneur pay mandatory insurance premiums?

Unfortunately, there are no benefits for individual entrepreneurs on mandatory contributions to pension and health insurance.

Is it possible to be an individual entrepreneur and work as an employee in another company at the same time? Will I be punished for this? =)

Most cautious PIs start their own business this way. At first, they combine, as they say, “work for an uncle” and try their hand at their own business.

AT general case- yes you can. You just need to understand that you still have to pay mandatory insurance premiums for medical and pension insurance “for yourself” as an individual entrepreneur, in full. What your employer pays for you in the Pension Fund of the Russian Federation does not matter to the amount of individual entrepreneur contributions for pension and honey. insurance.

And in this case, they can really punish =)

What else will change in 2020 for beginner entrepreneurs?

Yes, new bills for the coming years are already being prepared with might and main. I will briefly describe the most important of them. Of course, there will be many more changes in 2020, but I have singled out from the mass of initiatives what interests first of all newcomer IPs.

It is expected that the cancellation of declarations under the simplified tax system 6% will occur on July 1, 2020. But only for those who use online cash registers.

Already, a draft law is being prepared to extend the so-called supervision holidays until 2022 inclusive. Let me remind you that they are still valid, but until the end of 2020.

Good news

Freed from the use of online cash desks of individual entrepreneurs without employees who provide services, perform work, or sell goods of their own production. The grace period is until July 1, 2021.

See video for details:

Important for IP on PSN or UTII

Starting from January 1, 2020, it is forbidden to apply UTII and PSN when trading in certain groups of goods that are subject to mandatory labeling:

Therefore, be very careful when choosing UTII or PSN.

Summarize

In fact, after opening an IP, you will have a sea of ​​\u200b\u200bQuestions :)

Read my site, use the site search - for sure you will find the answer to your question.

Dear readers!

A detailed step-by-step guide to opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.

It's called like this:

"How to open an IP in 2020? Step by step instructions for beginners"

From this guide you will learn:

1. How to draw up documents for opening an IP?
2. Choose OKVED codes for IP
3. Choosing a taxation system for individual entrepreneurs (a brief overview)
4. I will answer many related questions.
5. Which supervisory authorities need to be notified after opening an IP?
6. All examples are for 2020
7. And much more!

Dear readers!

I analyzed all the questions that were asked to me in 6 years of blogging. And I selected the TOP-60 most frequent ones, which are asked by almost all beginner IPs.

The book is short and takes about 1 hour to read. Actually, I answer them in this little e-book. And it's called like this:

"Answers to the most common questions from beginner entrepreneurs without employees"

Dear entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020 is ready:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2020?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear freelancers!

A new one is being prepared especially for you. e-book for 2020, which is called:

"IP for a Freelancer in 2020. What taxes and insurance premiums do I need to pay?"

From this book you will learn:

• How to open an IP on the simplified tax system 6%
• How and where to pay taxes and insurance premiums in 2020
• How to conduct a deal with a client and much more

Happy opening!

Sincerely, Dmitry.

And so, my dear readers, we have come to such a long-awaited and difficult question. "Creating a Sole Proprietor". The topic is not very complicated, but routine, monotonous and necessary for all beginners. Individual Entrepreneurs. The third chapter turned out to be very voluminous and rich in information, and will traditionally be divided into several parts. The relevance of the presented data is 2010 - 2012.

Creating an IP in five days, step by step instructions

1. Individual entrepreneur
2. Taxation (USN)
3. Business registration procedure
4. Credit (requirements for borrowers)
5. Rental of premises for individual entrepreneurs
6. Settlement of issues with the local Administration
7. How to find a supplier
8. Cash equipment (CTO services)
9. Marketing strategy
10. "We have opened!"
11. Risk analysis
12. Project advantage
13. Issuance of licenses

1. Individual entrepreneur

(Federal Law of August 8, 2001 No. 129 - FZ “On State Registration of Legal Entities and Individual Entrepreneurs.”)

As a reference:

Entrepreneurial activity of citizens carried out without education legal entity, is governed mainly by the same rules and norms of the Civil Code of the Russian Federation as economic activity legal entities. Individuals, as well as organizations, have the right to engage in any type of entrepreneurial activity not prohibited by law, and to make on their own behalf any transactions permitted by law, to use hired labor.

Individual entrepreneur- an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. Thus, an entrepreneur is the same citizen, but who is engaged in profitable activities, acts on his own behalf, at his own peril and risk and under his own responsibility. An entrepreneur has the same rights and bears the same obligations as any other citizen, but this set of rights and obligations is supplemented by others that are directly related to the implementation of entrepreneurial activities (the obligation to register your business, pay taxes, etc.) . Not all persons can be individual entrepreneurs, the law has limited such persons to certain limits.

So, entrepreneurs can be:

- adult citizens of the Russian Federation (who have reached the age of 18), whose legal capacity is not limited by the court;

Distinctive features from other organizational - legal forms property:

• relatively simple and short registration procedure;
• absence of authorized capital;
• a legal address is not required (state registration of an individual entrepreneur is carried out at the place of permanent residence);
• are not obliged (but have the right) to open bank accounts;
• simplified form of accounting business transactions and exemption from a number of taxes levied on legal entities.

Despite the outward simplicity of organizing and registering entrepreneurial activities without forming a legal entity, an individual entrepreneur is an authorized business entity. He has the right to conclude civil law contracts with other legal entities and individuals, i.e. act as not only a contractor, but also a customer of works and services.

Unlike individuals who do not entrepreneurial activity, the responsibility of individual entrepreneurs for the obligations assumed occurs regardless of their fault. Like legal entities, they are released from liability only if the failure to fulfill obligations occurred under the influence of force majeure (force majeure), which does not include violations of obligations by other business entities, lack of financial or material resources.

In this sense, the founders of a CJSC or LLC are in much more favorable conditions. The founders bear property liability for the obligations of the company only within the limits of contributions to the authorized capital, while an entrepreneur without forming a legal entity is liable for obligations with all his property.

2. Taxation

REFERENCE:

IFTS - Inspectorate of the Federal Tax Service

OKVED is the All-Russian Classifier of Types of Economic Activity.

STS - Simplified taxation system.

UST - Unified Social Tax

UTII - Single tax on imputed income

Personal income tax - personal income tax

VAT - Value Added Tax

PFR - Pension Fund of Russia.

FSS - Social Insurance Fund.

FOMS or FFOMS - Federal Compulsory Medical Insurance Fund.

TFOMS - Territorial Compulsory Medical Insurance Fund.

TOFSGS - Territorial Authority Federal Service state statistics.

On January 1, 2003, a new chapter 26.2 of the Tax Code "Simplified Taxation System" came into force.

In accordance with this law, individual entrepreneurs will pay the following taxes:

• 6% off gross income or 15% of the difference between gross income and expenses;
• insurance premiums for compulsory pension insurance;
• UST from wages employees.

An individual entrepreneur has the right to choose the taxable base.

Here is a diagram of actions for individual entrepreneurs on a simplified taxation system (STS) without employees. You can see the deadlines for paying taxes and fixed payments, as well as for filing tax and all other reports in the tax calendar, which can be viewed on the official website of the tax service.

A big plus in the taxation of individual entrepreneurs on the simplified tax system is the interest rate on taxes (6% or 15%, depending on which type of simplified tax you have chosen) instead of 13% personal income tax. That is, the amount that you have left after paying 6% (or 15%) is not subject to an additional 13% tax.

The second big plus for individual entrepreneurs on the simplified tax system is deductions to extra-budgetary funds. In 2011, the tax burden on organizations and entrepreneurs on wages (which they pay to their employees) is seriously increasing - now it will amount to 34%. Suppose you work in an organization and receive a “white” salary of 30,000 rubles.

What an entrepreneur must pay, let's compare:

• 26100 rub. - You get your hands on;
• 3900 rub. - the organization transfers for you as a personal income tax (personal income tax 13%);
• 7800 rub. (in PF - 26%);
• 630 rub. (in FFOMS - 2.1%);
• 900 rub. (in TFOMS - 3%);
• 870 rub. (in the FSS - 2.9%).

Thus, upon receipt of 26,100 rubles. 14,100 rubles are spent on taxes per month. For the year it turns out 169200 rubles. And for individual entrepreneurs on the simplified tax system 6% (without employees = 4330 rubles).

The same 30,000 per month:

• 28200 rub. - this is already a “net” income (6% must be paid from it once a quarter);
• 900 rub. - STS tax (the same 6% indicated in the previous paragraph, reduced by 50% (entitlement for entrepreneurs);
• RUB 1125.8 (in PF - 26%);
• RUB 90.93 (in FFOMS - 2.1%);
• RUB 129.9 (in TFOMS - 3%);
• 0 rub. (in the FSS - not required).

Thus, when receiving a "net" income of 28,200 rubles. 2246.63 goes to taxes per month. For the year it turns out 26959.56 rubles. In this calculation of taxes for an individual entrepreneur and an employee, the “net” income turned out to be different (28200 - 26100 \u003d 2100 rubles), i.e. the entrepreneur has a "net" monthly income of 2100 rubles. more, for the year it will be 25200 rubles. The total difference in "net" income between an employee and an individual entrepreneur will be 167,440.44 rubles. in year.

Now it has become even more profitable not to hire employees, but to conclude, instead, contracts with other individual entrepreneurs!

As a reference:

If an individual entrepreneur applies simplified taxation (USN), then he does not issue invoices. When issuing an invoice with allocated VAT, the entrepreneur will have to pay the corresponding tax and submit a declaration on it. Therefore, carefully calculate your benefit from this action. Most likely, you will refuse it.

If the IP on the simplified tax system has the opposite situation: the counterparty transferred the payment, highlighting 18% VAT in the payment order, then no additional actions need to be taken.

Paying taxes

Individual entrepreneurs (IP) on the simplified tax system pay taxes in 2010-2011 on a quarterly basis, i.е. there should be four payments for 2010 (also for 2011):

• for the first quarter;
• for the second quarter;
• for the third quarter;
• for the fourth quarter.

Payment of USN tax for the first three quarters must be made no later than the 25th day of the month following the reporting month (i.e. April 25, July 25, October 25, respectively). The payment of USN tax for the fourth quarter of the reporting year must be made no later than April 30 next year. You can pay the tax using a receipt through Sberbank or by means of a payment order (payment) through the IP settlement account (or with the help of a client bank). The amount of tax paid can be reduced by the amount of fixed contributions, but not more than 50% (i.e. if you pay a STS tax of 6%, it can be reduced to 3%). Keep in mind - this is a good and simple way to optimize the taxation of individual entrepreneurs.

IP contributions to off-budget funds in 2010-2011

Deductions to off-budget funds must be paid even if you do not operate (or do not make a profit). In total, the individual entrepreneur must make 4 payments (for a total amount of 12,003 rubles for 2010 and for a total amount of 16,159.56 rubles for 2011):

• the insurance part to the pension fund (7,274.4 rubles in 2010, 10,392 rubles in 2011);
• the accumulative part to the pension fund (3117.6 rubles in 2010, 3117.6 rubles in 2011);
• payment to the FFOMS (572 rubles for 2010, 1091.16 rubles for 2011);
• payment to the TFOMS (1039 rubles for 2010, 1558.8 rubles for 2011).

Fixed contributions to the PFR

Firstly individual entrepreneurs must pay fixed contributions to the Pension Fund. Fixed contributions to the Pension Fund are divided into insurance part and funded, i.e. You will pay two receipts or two money orders. Insurance contributions to the Pension Fund in 2010 amount to 606.2 rubles. per month (i.e. 7274.4 rubles per year), the funded part of the contributions is 259.8 rubles. per month (i.e. 3117.6 rubles per year). You can pay both quarterly and once for the whole year (for example, at the end of the year).

Payments in the FOMS, FFOMS and TFOMS

Secondly individual entrepreneurs must pay contributions to the MHIF - FFOMS, TFOMS. Fixed contribution to the TFOMS - 1039 rubles. in year.

Payment and reporting of fees

All of the above receipts are issued in the form No. PD (tax) and are accepted for payment only at Sberbank. If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this. When filling out a receipt for payment of contributions, you need to know the BCC (Budget Classification Codes). Current CSCs can always be found on the page of the official website of the Federal Tax Service of the Russian Federation. Paid receipts of the insurance and funded part, as well as contributions to the FFOMS and TFOMS, be sure to keep and submit to your branch by March 1 of the next year pension fund for reporting together with the RSV form - 2. If you are registered as an individual entrepreneur not from the beginning of the year, you need to pay contributions not for the whole year, but only for the time that you are registered. If you combine the activities of an individual entrepreneur with work on employment contract, and the employer is already paying contributions for you - you still need to pay the indicated fixed contributions on behalf of the individual entrepreneur. The amount of tax paid can be reduced by the amount of deductions paid (which is paid under simplified taxation), but not more than 50%. it good way save. If you pay at the end of the year for the whole year at once, you can only reduce the amount of tax for the 4th quarter. Form RSV - 2. will be needed by individual entrepreneurs who do not make payments individuals, i.e. individual entrepreneurs without employees.

Tax return for individual entrepreneurs (IP)

The tax return for individual entrepreneurs on the simplified tax system in 2010 - 2011 is completed and submitted once a year by April 30 of the year following the expired tax period.

The tax return can be filed:

• personally;
• by mail (with a description of the attachment);
• via telecommunication channels (via the Internet).

An individual entrepreneur must file a tax return with the tax authority at the place of his registration. For violation of the deadlines for filing a declaration, the entrepreneur will have to pay fines, so it is better not to delay. When filing a tax return in person - make two copies of the declaration - one will remain in the tax office, and the other, with a mark on the date and date - will be given to you - be sure to keep this copy.

If an entrepreneur submits a tax return by mail (with a list of attachments) - the post office will issue a receipt with a date - this date will be considered the date of filing the declaration. In the event that an individual entrepreneur simultaneously operates under several taxation systems (for example, simplified tax system + UTII), it is necessary to submit separate declarations for both the simplified tax system and UTII.

Average number of employees

For each year, an individual entrepreneur must also report to the tax office such data as the average number of employees. Information about average headcount workers must be submitted even if the entrepreneur works alone (i.e. there are no employees). The deadline for submitting information on the average headcount is January 20 of the year following the reporting one. Serve this document you need two copies - one will remain in the tax office, the second with a note on filing and the date will be given back to you - be sure to save it. If an individual entrepreneur has no employees, “0” is entered in the number field.

Information about the average number of employees.

An example of filling out this document.