Individual entrepreneurship registration. Registration of legal entities and individual entrepreneurs. The package "Registration of IP on a turnkey basis" includes

To generate documents for registration of IP, you can use the free online service directly on our website. With its help, you will be able to draw up a package of documents that meets all the requirements for filling out and the legislation of the Russian Federation.

This step-by-step instruction describes the procedure in detail. With its help, you will get the most complete picture of how to open an individual entrepreneur in 2020, 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. Choose a method of registering an IP

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship

Register your own IP

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

Paid to open an IP through a specialized company

The cost of paid IP registration depends on the region, but usually ranges from 1,000 to 5,000 rubles. The state fee for registration of 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 carried out for an additional fee.

Comparison of independent and paid registration of IP

Registration method	Advantages	disadvantages
Self-registration of IP	Useful experience in preparing documents and communicating with government authorities. Saving Money on the paid services legal companies.	Possible denial of registration due to errors in the prepared documents. As a result - loss of time and money (800 rubles). BUT, if you follow these instructions and carefully prepare the documents, the risk of failure is reduced to 0.
Paid registration of IP through a law firm	The registrar bears the risk of refusal to register. Preparation, submission and acceptance of documents from the tax service are possible without your participation.	Additional expenses. Transfer of personal data to third parties. You will be poorly versed in the IP registration procedure.

2. We select OKVED activity codes

Before preparing documents, you must select from the OKVED directory the codes of the types of activities that you are supposed to be engaged in.

On practice OKVED codes it is customary to choose with a margin. Even if you are not sure whether you will be engaged in this activity or not, then it should still be added to the list. By them you don'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 the IP.

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 an application for registration of an individual entrepreneur (as many are placed on one of its sheets). At the same time, only OKVED codes consisting of at least 4 digits can be indicated in it.

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 species activities will bring at least 70% of the income).

note, it is impossible to conduct activities without indicating the OKVED code, since it can be equated with illegal entrepreneurship.

Free consultation on IP registration

3. We prepare the necessary documents

IP registration application

An application in the form P21001 is the main document required for registration of an individual entrepreneur (download the form). Detailed instructions for filling out, as well as sample applications for 2020, you can see on this page.

Be careful, at the stage of preparing documents, sign the application 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, registration of an individual entrepreneur is denied precisely because of errors made when filling out an application. In order not to find yourself in a similar situation, we recommend filling out an application through specialized free services.

Receipt for payment of state duty

In 2020, the state duty for registering an individual entrepreneur, as in 2018, is 800 rubles. You can generate a receipt, as well as pay for it via the Internet, using this service on the official website of the Federal Tax Service. There you can also print it in paper form and pay at any convenient branch of Sberbank.

Keep the receipt confirming the 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 to play it safe in such a situation and take the receipt with you.

Application for the transition to USN

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

Most start-up entrepreneurs are advised to use the simplified taxation system (STS), since it can be used for almost all types of activities, and it is the easiest to understand and beneficial to use.

5. We submit documents to the tax office

The collected documents must be submitted to the registering IFTS at the place of residence of the individual entrepreneur or at the address of temporary registration, if the entrepreneur. You can find out the address and contact details of your tax office using this service.

If the future IP submits papers personally, he needs:

1. Submit a set of documents to the IFTS officer.
2. In the presence of an employee, sign the application for registration of IP.
3. Get a receipt confirming the delivery of documents (signed, stamped and the date when you need to come for the finished IP documents).
4. Take one copy of the notification of the transition to the simplified tax system with the date, signature and seal of the IFTS officer (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 flash at the notary an application in the form P21001 and a copy of all pages of the passport. 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 attachments and notification to the address of the Federal Tax Service.

Read about how to draw up documents if the IP will work without printing.

6. We receive documents of a registered individual entrepreneur

On the date indicated by the inspector, you need to come to tax office for ready-made documents (in 2020 should not exceed 3 working days). You must have your passport and receipt with you. The representative will also need a power of attorney.

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

In case of successful registration, the inspector must issue you:

1. EGRIP record sheet (with OGRNIP number).
2. TIN certificate (if you did not have a TIN before).

In some IFTS, they can additionally immediately issue:

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

Necessarily check the information in the received documents. If errors are found, 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 an IP registration certificate in paper form. Instead, now the tax office draws up an EGRIP entry sheet in the form No. P60009, which has the same legal force as the previously issued certificate of state registration.

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

To be registered with the FSS, 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.

IP registration for your business in Moscow

You need it quickly and without extra expenses register an IP? The "Turnkey" package includes professional preparation (in accordance with the Law) of all documents required for registration, as well as support to the tax office. We have built an effective registration model for you, which saves you a lot of time. The guarantee for the end result allows you to transfer all responsibility to us. Below you will find complete list what is included in the package. IP registration is carried out only at the place of permanent residence individual, i.e. to register an individual entrepreneur in Moscow, you need a permanent residence permit (stamp in your passport). It is also possible to register an individual entrepreneur for foreign citizens who have a TRP (temporary residence permit) or a residence permit in the Russian Federation.

Price

Final expenses, additional payments No.

Opening current accounts free of charge in banks: Sberbank, Promsvyazbank, Raiffeisenbank, Lokobank, Alfa-Bank, VTB, Russian Capital, Zenit Bank, Uralsib Bank, BinBank.

When ordering services, you confirm your acceptance of the terms.

IP registration period - from 5 to 7 days

• Preparation of documents - 1 day
• Registration of IP in the Federal Tax Service - 3 working days
• Making a seal and receiving a letter from MosGorStatistics - 1 day

The package "Registration of IP on a turnkey basis" includes

• Consultation on the procedure for registration and the choice of a taxation system, selection of OKVED codes
• Preparation of the Application for registration, Application for the transition to the simplified tax system
• Accompanying the Applicant to the Federal Tax Service for filing and receiving documents
• Receiving a letter from MosGorStatistica
• Printing on automatic equipment as a gift
• Free affixing of electronic extracts from the USRIP for your organization and your counterparties (at any time)

Documents and information required for registration of IP

• Copy of IP passport
• Taxation system
• Activities

Registering an individual entrepreneur step by step

You want to register as an Individual Entrepreneur and don't know how to do it. We invite you to familiarize yourself with IP registration procedure step by step.

Do you want to urgently and as soon as possible open an individual entrepreneur in Moscow on a turnkey basis?

The tariff for Opening a sole proprietorship in Moscow on a turnkey basis in 2020 allows you to inexpensively open a sole proprietorship with minimal participation and with a guarantee against failures. The tariff includes the preparation of all required documents, printing on automatic equipment, opening a current account with partner banks: Sberbank, Tinkoff, Alfa Bank, Raiffeisenbank or Tochka, obtaining statistics codes, informing about the assigned number from the PFR fund, as well as joint submission of documents to the tax office and receipt in the 46th Federal Tax Service.

BUKHprofi employees regularly monitor all changes in the legislation of the Russian Federation, which allows you to register with the tax authorities as an individual entrepreneur without refusals and with a guarantee, as well as for the maximum short term at low price.

The cost of opening a sole proprietorship in Moscow on a turnkey basis

The cost of registering an individual entrepreneur - 4 800 rub. (all costs included, no additional fees).

• 800 rub. - government duty. Paid through the terminal at the tax office or in advance at Sberbank;

• 4 000 rub. - services of our company (list see below).

The price of the turnkey service includes

• Opening a current account in partner banks: Sberbank, Tinkoff, Alfa Bank, Raiffeisenbank or Tochka;

• Production of printing on automatic equipment (a sample can be seen below)

• Consultation on registration of a turnkey IP in Moscow;

• Choosing the optimal taxation system (USN-6%, USN-15% or OSNO);

• Selection and coordination of OKVED codes according to your future activities;

• Preparation of all necessary documents and applications;

• Registration of an application for the transition to the simplified tax system;

• Joint submission to the tax office and receipt;

• Obtaining statistics codes;

• Informing about the number assigned to you in the FIU;

• Advice on reporting deadlines.

How long does it take to open a turnkey IP

It takes 5 days to register as an individual entrepreneur in Moscow.

• Preparation of the required kit - 1 day;

• Registration with the IFTS - 3 working days;

• Making a seal, obtaining statistics codes and opening a current account - 1 day.

The procedure for opening a turnkey IP in Moscow

To save your time, there is no need to visit the office, fill out a questionnaire and necessary information can be sent to us by email. We need to send copies of the following documents:

• Copy of TIN (if available);
• A copy of the passport (page with photo and page with the last residence permit);
• A completed application form. Download the questionnaire.

Next, we select OKVED codes for your type of activity and help determine the optimal taxation system, draw up an application for registration as an individual entrepreneur, and also prepare an application for the Simplified Taxation System (STS-6% or STS-15% if applicable) , then we coordinate the time of visiting the tax office and together with our specialist we visit the tax office to submit a package of documents. The state duty is paid by our employee in advance.

Over the past two years, the procedure for registering IP has changed significantly. First of all, it influenced.

• The tax authorities and the MFC switched to electronic interaction when registering legal entities and individual entrepreneurs, without duplicating documents on paper.

This speeded up the registration process: by applying to the MFC with an application for state registration, the applicant receives an answer in the same time as when applying to the tax authority - three business days for initial registration. When applying to the tax authorities, the response on state registration can be received by e-mail, which eliminates the need to re-visit the inspection.

• When re-submitting documents for state registration due to an incomplete set of documents or errors in registration, you do not need to pay a state duty.
• Informing about the upcoming registration takes place through the website of the Federal Tax Service: you can subscribe to receive information by e-mail.
• There are new grounds for refusal of registration.

This is a non-compliance with the requirements established during the execution of documents, and the submission of documents with false information ().

• From January 1, 2019, IP registration began to be carried out free of charge, without a state fee, but on condition that the package of documents required for this is submitted to the registration authority in electronic form- through the website of the Federal Tax Service or the State Services portal.

Appropriate changes have been made to . State duty is not paid when submitting documents for state registration through the MFC or a notary.

Documents on state registration of individual entrepreneurs from 2020 can be received by e-mail

You can receive documents on registration of individual entrepreneurs by e-mail, regardless of how the application was submitted to the registration authority - on paper or in electronic form.

Now, when submitting documents on paper or sending them through the MFC or a notary, documents on state registration of IP will be issued by e-mail, which is indicated in the application for registration.

If a paper analogue of the documents is still required, then you have the right to apply with a request to the registration authority (at the MFC or the notary who sent the documents for registration).

Application method and list of documents for IP registration in 2020

To register as an individual entrepreneur, you need to fill out and submit to the tax office and attach a copy of your passport and a receipt for payment of state duty for 800 rubles. (if registration documents are not submitted in electronic form). You can generate a receipt on the website of the Federal Tax Service using the service "Payment of state duty". In some regions, you additionally require to attach a copy of the TIN certificate.

Yevgeny Leonov, a lawyer at Prioritet, draws attention to the fact that you can choose the most convenient way to submit documents:

• Personal submission of documents. Nothing needs to be notarized. The applicant personally submits a package of documents to the registering tax authority (in a specially authorized for the registration of entrepreneurs). If everything is in order with the documents, then in three working days the documents will be sent to your address and by mail.
• Submission through a representative under a notarized power of attorney. A package of documents for registration of an individual entrepreneur submits and receives an authorized representative of the entrepreneur. In this case, you must contact a notary to certify a copy of all pages of the entrepreneur's passport and make a notarized power of attorney for the representative who will submit and receive documents.
• Submission of documents through the multifunctional center providing public services(MFC). A package of documents can be submitted through the offices of the MFC, which are usually located closer than the tax registration office. Documents are provided by the tax authority at the place of permanent registration. You can pick them up in person or through representatives, it is also possible to send them by mail. It is better to clarify information about the provision of this service in a particular MFC in advance on the MFC website.
• Electronic filing documents. If you have, then documents can be transferred to the tax authority remotely (in in electronic format). Also, documents for registration of individual entrepreneurs via electronic communication channels, after certification of the application and passport, can be sent by a notary. In this case, you do not need to pay the state duty.

So, you can send an application for registration of an individual entrepreneur through the public services portal. To do this, fill out an electronic application on the public services website, sign it and send it for consideration. IN Personal Area information will come from the tax authority on the signing and receipt of documents on registration of IP.

• By mail with declared value and attachment description. At this method submission of documents, an application for registration of an individual entrepreneur and a copy of the passport are also subject to mandatory certification by a notary.

After the state registration of the individual entrepreneur, the registering tax office will issue to the entrepreneur a USRIP record sheet and a notification of tax registration. Additionally, a certificate of tax registration may be issued, provided that the individual entrepreneur did not receive it before registration.

From January 1, 2017, a certificate of state registration of an individual entrepreneur (OGRNIP) is no longer issued, and a certificate of tax registration (TIN) is issued not on a secure tax form, but on a regular A4 sheet.

Commentary by Kristina Tokareva, Head of Business Registration at Urvista Law Firm:

To submit documents through the public services portal, you need to register on their website, and it will take certain time. You will also need to get electronic signature. In this case, you can submit documents even from a mobile phone.

There are some peculiarities in registering an individual entrepreneur through the MFC: documents can be submitted there only from the age of 21, but you still need to receive them at the tax office. The downside is that MFC employees may not be aware of the requirements for registration documents and will not be able to answer applicants' questions. The advantage of registration is that there are many MFCs and there are fewer queues than at the tax office.

They can refuse to register an individual entrepreneur if you submitted documents to the wrong tax office, submitted an incorrectly completed registration form, or apply for prohibited activities. There are, of course, unique refusals: if the individual entrepreneur has forgotten that he is already an individual entrepreneur and submits documents again, or if the court declared the applicant bankrupt.

Ilya Sergeev, lawyer at Modul. Accounting»

When choosing OKVED codes, you should pay attention not only to your current activities, but also to what you will be doing in the future. For convenience, it is best to indicate as many codes as possible, so that later, when changing the type of activity, you do not have to supplement them, otherwise you will have to submit documents to the tax office again. Check if the activity you have chosen is not subject to licensing.

The OKVED code in the application for registration must contain at least four characters. All entrepreneurs have the right to engage in any activity not prohibited by law, even if the OKVED codes corresponding to this activity are not included in the USRIP. For failure to report on the implementation of activities, the codes for which are not included in the USRIP, a fine of 5,000 rubles is provided. Most often, errors relate to just incorrectly selected OKVEDs.

Kristina Tokareva, Head of Business Registration Department law firm Urvista

The entrepreneur needs to choose the main OKVED code, from which it is planned to extract maximum profit. Additional OKVED there can be as many as you like, but it is better to limit yourself to the list of activities that you will really be engaged in. The type of activity must contain at least four digits, otherwise the tax office will refuse to register.

remember, that tax office punishes for incorrect filling in the form, even for an extra space. There are certain requirements for filling out, but not everyone reads them or often misinterprets them.

Daria Sergeeva, expert of online accounting "Kontur.Elba"

When filling out an application for registration of an individual entrepreneur, you will be faced with a choice of OKVED codes for your business. They are needed so that the state knows what you are doing. At this stage, new entrepreneurs often have questions. The OKVED reference book contains non-obvious wording that is difficult to correlate with your business.

It was easier to choose OKVED codes, for free. We have made a convenient selection of codes for common activities. You find your business with a familiar name, and we offer suitable OKVEDs.

Your taxation system, the amount of taxes and the amount of reporting do not depend on the selected OKVED codes. Pay Special attention to the main OKVED code if you plan to hire workers. deducted from their salary insurance premiums. Contributions "for injuries" depend on the main OKVED code. The more “risky” it is, the higher the contribution rate will be.

What to do after registering an IP

Maria Makeeva, owner of the Fermarevo mini-farm (Novgorod region), explains the algorithm of actions after registering an individual entrepreneur. You need:

• Choose a taxation system. The default for a sole proprietor is set to general system taxation with the need to submit financial statements and declarations for several types of taxes. If you want to simplify your task and start small, you will have to immediately warn the tax office about your desire to choose a simplified taxation system or one of the special regimes (USN, UTII, patent) - this is given 30 days from the date of registration of IP. or another tax regime can be submitted immediately in a package with an application for registration or later, upon receipt of documents.
• Order a print. You can simply sign documents, indicating separately its absence with the mark “without seal”. But if an entrepreneur orders a seal, then all documentation will have to be drawn up using it; without it, any application or contract will be invalid. If you decide to get a seal, then it is better to get it right away, so that later you do not have to redo the existing papers.
• Open a current account. A current account is not needed if you plan to receive cash payments from customers and the total amount of transactions does not exceed 100,000 rubles. If you need to accept payments in an online store and through POS-terminals from buyers' cards or transfers from other individual entrepreneurs and legal entities you can't do without a bank account.

You do not need to notify the tax office about opening a current account, credit institutions themselves will provide all the information about customer accounts. There are no penalties for late notification of invoices.

For self-employed individual entrepreneurs with small monthly turnovers, there are advantageous offers to open an account for free with a minimum maintenance fee.

• Register cash register. A cash register is most often needed by those whose business is related to trade. But entrepreneurs need to pay attention to, which from July 1, 2019 obliges to use online cash desks when making settlements with the population of individual entrepreneurs on UTII providing services to the population, as well as individual entrepreneurs on UTII without employees, employed in retail and catering; IP on OSN and STS, which provide services to the population and issue BSO; IP on PSN with the types of activities specified in.

From July 1, 2021, online cash registers will be required to use individual entrepreneurs without employees in all tax regimes that:

• sell goods of their own production;
• provide services;
• perform work.

And how to get started with them.

• Obtain licenses and other permits. A license is required for entrepreneurs to tax, organize educational activities with hiring teaching staff, engage in private investigation and protection. The entire list of licensed activities can be viewed at.

Other activities need to be coordinated as well. So, an individual entrepreneur must get approval from the SES, the Ministry of Emergencies, environmental services and other inspectors in order to open food production, cafes or wholesale children's toys. It is necessary to deal with the issuance of permits and obtaining approvals even before the start of work in order to avoid penalties.

• Become registered with the Pension Fund and the Social Insurance Fund as an employer. The tax office transfers information about all registered individual entrepreneurs to extra-budgetary funds independently. A self-employed entrepreneur does not need to personally go there to register. All he has to do is pay his insurance premiums on time.
• Set up bookkeeping. In order not to run into a fine, you must immediately provide for the preservation of all primary documentation, BSO maintenance, compliance cash discipline, documentary support of any transactions.

Mistakes and difficulties

Alexey Golovchenko, Managing Partner of ENSO law firm

Registering an IP is a fairly simple process. But, despite the simplicity of the process, the IFTS may refuse you the state registration procedure due to an incorrectly completed application. It is necessary to clearly follow the instructions for filling out the documents, carefully study the sample filling, in case of questions, seek advice from the tax service.

The most common mistakes when filling out an application include grammatical errors, inaccuracies, typos, violation of text formatting rules, not filling in the required fields and not indicating the TIN, if any.

Airat Akhmetov, head of the legal department of the Business Services Center

If you, as an individual entrepreneur, intend to carry out certain types of entrepreneurial activities in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection And social services in the field of youth sports, culture and art involving minors, refusal to register may be associated with a conviction or criminal prosecution for certain categories of crimes.

In other cases, the refusal to register an individual entrepreneur can be appealed. It is necessary to familiarize yourself with the grounds for refusal in the document that will be issued by the tax authority, correct the mistakes made and submit the package of documents again.

It is also worth remembering the need to use codes according to (NACE Rev. 2).

We wrote the most complete guide on how to open an IP in 2020. They outlined how to draw up documents, how much it costs to open an individual entrepreneur, registration methods, common mistakes and pitfalls. At the end - a few useful life hacks that will greatly simplify the process.

IP registration

What you need to register. Who can become an IP

An individual entrepreneur is a status. It is assigned to any citizen of the Russian Federation who has reached the age of 18 and is registered with the tax authorities. The basis for registration is a personal application and payment of state duty.

Assignment of IP status gives a person the right to conduct entrepreneurial activity without forming a legal entity, which has many advantages, which we will discuss below.

In order not to cut circles of honor at the tax office or the MFC due to unchecked boxes and forgotten documents, you need to be well prepared. At first glance, everything is simple: I collected the papers, paid the fee, took it to the right place and voila: after 3 days you are already an individual entrepreneur. In fact, everything is a little more complicated. So let's consider all the conditions that apply to future businessmen:

1. You must be a citizen Russian Federation not younger than 18 years old. This is the general case. Sometimes it is possible to register as an individual entrepreneur earlier, if it is completely unbearable. Punchy teenagers who open their own business and give odds to the older generation are now a dime a dozen, and the state is meeting such young people halfway.

So, you can become an individual entrepreneur from the age of 16 and even from the age of 14, if there is a written consent of the parents or guardians or a court decision. Also foreigners can become entrepreneurs. They must obtain a residence permit or a temporary residence permit in the Russian Federation and permanently reside in the country.

2. Availability of a package of documents for registration. There are several ways to submit papers, and the list will be different each time. We'll take a closer look at each document below. The issue must be approached responsibly: the bureaucracy of the USSR model in state institutions has not gone away, and cute aunts will send you over and over again to redo the application because of the wrong squiggle.

3. It is recommended to have at least an approximate work plan after registration. We do not recommend opening an individual entrepreneur “just in case”: they say, maybe someday I will do business, but I already have an individual entrepreneur. The status of an individual entrepreneur entails obligations to the state. You need to pay money to the pension, file tax returns, and so on and so forth.

State fee for opening an IP in 2020

Yes, yes, you will have to start by paying the state for the right to work to earn money. The price of this service is 800 rubles. There are a lot of ways to pay the fee, from classic to advanced. If you confidently use the Internet and the words “Yandex.Money” or “WebMoney” do not raise questions like “Oh, what is it?” - use one of the online payment services. The most convenient of them is the official website of the tax. We go to the site and select our item:

Click "Pay", the system will offer to generate a receipt:

Click on the button and download the payment document:

Everything! Now you can pay the receipt through the personal account of your bank or through the above payment systems. There is also an option to pay at any branch of the bank. Don't forget to print the payment receipt - you will need it during registration.

If you are not friends with the Internet, go straight to the bank. Employees will tell you how to pay the fee and answer all questions. It is better to use the terminal - it seems that everyone, even the elderly, has now learned how to use it.

There is a payment option through Qiwi terminals and the like, but then you have to pay a rather big commission. In some cases, it can reach 15%, but you are a novice businessman - learn to count money!

Move on. Getting ready for registration

We proceed to the next stage of preparation - the choice of a taxation system and codes of entrepreneurial activity. This milestone, that's why we advise you to read the section very carefully. There are frequent cases when errors at this stage led to the fact that the newly-made businessman was forced to close the newly created IP and open it again. If by this time dozens of contracts have been concluded, by a bank, an Internet provider - this is the one headache because everything will have to be redone.

1. Choosing a taxation system

A very important point. Not only the amount of taxes depends on it, but also how often you have to file declarations, the type of reporting, and much more. By the way, they close and reopen individual entrepreneurs just because of the wrongly chosen tax regime.

We list the taxation systems operating in the Russian Federation:

• general tax treatment of the DOS. This is the most difficult and difficult mode - most SPs cannot pull it. It is necessary to submit declarations once a quarter and at the end of the year, work with VAT and keep full accounting;
• simplified taxation system. Simplified is the most popular mode. The declaration is submitted once a year until April 30th. Each quarter, advance payments are paid in a fixed amount. They are calculated individually. There are two types of simplification. In the first case, 6% of total revenue for the year, in the second - 15% of the difference "income minus expenses".

The choice depends on the nature of the business. Let's give a couple of examples, for understanding, simplifying the calculations.

Example 1 Your revenue for the year is a million rubles. Under the regime of 6% of income, you need to pay 60,000 taxes. If net profit from a million 100,000 rubles, then the tax in the “income minus expenses” system will be 15,000 rubles. In this case, it is more advantageous to use the second method.

Example 2 Revenue for the year is the same - a million. But the net profit is already, say, 500,000 rubles. Then the tax on the “income minus expenses” mode will already be 75 thousand, and it is more profitable to apply the formula of 6% of income, where the tax amount is 60,000 rubles.

Roughly representing revenue, margin and profit, you can understand what tax regime you need to “get up”:

• patent tax model - PSN. It applies mainly to the service sector. If you have a hairdressing salon, shoe repair shop, bag repair shop or key making, then this is the way to go. You need to pay fixed contributions to the treasury and not think about taxes at all. Prices for the purchase of a patent depend on the type of activity. A beauty salon or hairdresser will pay 4,500 rubles a month, and a taxi driver - 18,000 (prices may vary in different regions);
• single tax on imputed income, or UTII. If we simplify things a lot, then this is a tax per unit of area on which activities are carried out. The state has empirically determined that, for example, profit per square meter grocery store is 1800 rubles per month (the figure varies from region to region). The tax is paid in the amount of 15% of this amount. You can calculate the tax using the UTII calculator. The tax on imputed income is suitable for shops and businesses that occupy small areas. The advantage of the regime is that the amount of tax does not depend on profit;
• agricultural tax. Paid by farmers, agrarians and livestock enterprises. The rate is 6% of annual income. Once every six months, advance payments are paid, reporting must be submitted before March 31 of the year following the harvest.

Virtuoso businessmen who have opened and closed more than one individual entrepreneur use loopholes in the law, manage to pull off some schemes and get additional income. For example, entrepreneurs on UTII and PSN are entitled to tax deduction at . So, you can open a company on UTII, buy an online cash desk and get a deduction, and then go to another tax regime - more gentle.

2. Subsidies for the opening and operation of IP

For individual citizens governmental support when starting your own business. Getting a grant is not easy, but it is possible. For this must meet the following criteria:

• be unemployed and registered with the employment center;
• not have the status of an individual entrepreneur;
• have a minor child and need to improve their living conditions;
• age up to 35 years;
• no loan debt.

Getting help from the government you need to prepare a business plan, collect a package of documents and write an application. After passing the test, the center reviews the application and makes a decision. In case of a favorable outcome of the enterprise, a contract for subsidizing is concluded. And only after that you can register as an individual entrepreneur and start working.

The hardest part of the whole procedure is the business plan. You can hardly compose it yourself. You can, of course, try and do this, but most likely the document will not suit the inspectors. Do not forget about the system of kickbacks - in the employment center you can transparently hint about "an office where they do it normally and inexpensively." All in all, for a business plan, most likely, you will have to go to specialists. There, based on your idea, they will make all the calculations and draw up the document as it should be - there will be nothing to complain about. The cost of the service starts from 5,000 rubles and depends on the promotion of the office, the complexity of the project and other factors.

Subsidies are not given for every type of activity. For example, if you are going to open an alcohol store, you can not count on government assistance. Willingly allocated money for Agriculture, etc.

3. Selection of OKVED activity codes

Another issue that needs to be sorted out is the selection of species. economic activity according to OKVED.

OKVED is a general classifier of activities. Its latest edition contains over 1600 codes. Any direction of business has its own personal code. The point is that the application should include codes for all areas of your work. You need to indicate the main code and several additional ones - for this, there are separate columns on page 3 of the application.

Let's take an example. Retail has code 47 - it will be the main one. Food trade is code 47.11 - it is indicated in the field for additional types of work, and so on. The wider the scope of work - the more graph you need to fill out. If any of the activities accidentally fell out, according to the law it is impossible to work in this direction. Extra codes do not oblige you to anything, so it is better to enter more.

If there is no time to understand the OKVED classifier, can be entrusted to a specialized company. Specialists will select all the codes for you, and you don't have to worry that any of them will be lost. The price for the service is around 1000 rubles. It includes not only filling out form P 21001, but also advice on choosing a taxation regime. The whole procedure takes no more than half an hour, if there are no large queues. You can send scans of your passport and TIN by e-mail and pick up the completed application at a convenient time.

If you want to save you can use the wizard for selecting codes or the wizard for filling out the entire form. In the future, when expanding the scope of activities, codes can be added. To do this, you need to submit a completed tax correction form P24001 to the tax office and pay the state fee.

Documents for opening a sole proprietorship

The list of documents depends on in what way and to which body the application will be submitted. There are three such ways:

• personal submission of a package of documents to the tax office at the place of residence. The set will be minimal - a passport, TIN, an application and a receipt for payment of state duty;
• filing through your legal representative. A notarized power of attorney will be added to the list from the previous paragraph. You can get it from any notary. You will need your passport and a copy of the passport of the legal representative for whom the power of attorney is written. The cost of the service in different regions of the Russian Federation is different, the average price in 2020 is predicted to be within 1,500 rubles;
• submission to the multifunctional center of public services - MFC. To submit to the MFC, you need a passport, its notarized copy, TIN and application, as well as a receipt for payment of state duty. A copy of the passport is made at the notary's office.

Let's take a closer look at each document.

1. Passport. Everything is clear here - you need a passport of a citizen of the Russian Federation with an unexpired validity period. The original of the document with obligatory registration marks is provided.

2. Taxpayer identification number - TIN. Assigned to an individual by the tax authority on the relevant application, to which a passport and its copy are attached. If you do not yet have a TIN (this is rare, but still occurs), then it's time to get it. Without this document, IP cannot be registered.

3. Application for registration of IP in the form R 21001. Contains 4 pages, the applicant fills out 3 of them. The fourth page is filled out by employees of the organization that accepted the application. The first page contains the applicant's data - full name, year and date, place of birth and information about citizenship.

The second page contains registration information and passport data. The address of registration in the future will be the legal address of the individual entrepreneur.

The third page indicates the business activity codes - the main and additional ones.

Application R 21001 must be filled out legibly, in block letters. Completion on the computer is allowed.

4. Receipt of payment of the state fee. The duty in 2020 will still be 800 rubles. You can pay for it at any ATM or terminal, as well as through a single portal of public services. The original is provided in one copy.

5. Power of attorney to submit documents through a legal representative. It is issued in a notary's office, where you need to provide the applicant's passport, and a copy of the passport of his legal representative. The operation takes no more than half an hour, the cost is around 1500 rubles.

6. Notarized copy of the passport. Also done at any notary. The price for the service is from 25 to 50 rubles per document page. Promoted offices can take more. Please note - if the entire spread of the passport is filled with registration stamps, you need to make a copy of the next spread - empty. This will confirm that the registration information is up to date.

As mentioned above, foreign citizens will need a residence permit or residence permits on the territory of the Russian Federation.

Registration steps

1. Stage one - we collect documents

Decide which papers from the above list you need. If something is missing, fix it. Once again, carefully check the correctness of filling and the specified information.

If a legal representative is registering, just in case, take a look at his documents - if the registration, surname and other data have not changed. It is because of the little things that IP registration can be refused or papers sent for rework.

2. Stage two - let's go to submit documents

There are two ways to submit the finished package of documents - directly to the tax office or to the MFC. Let's talk right away - better go straight to the tax office. Firstly, it is cheaper: you do not need to make a copy of the passport and certify it with a notary. Secondly, the registration period in this case is 3 business days. When contacting the MFC, everything can stretch for a couple of weeks.

From this follows the nuance on which. The fact is that the date of opening of an individual entrepreneur is the date of entering an individual entrepreneur in the state register, not the date of issuance of the notification, as many assume. In this regard, you may be late in submitting some notifications, for example, on the transition to a simplified taxation system. Therefore, carefully look at the finished papers and count the time from the date of registration.

There is a one-stop-shop system in the tax and MFC. There is a terminal in the operating room where you need to get a ticket to a specialist. Select a section from the menu for individual entrepreneurs, press "Document Submission", pick up the ticket and wait for the call. After checking, the employee will issue a receipt for the acceptance of the papers and set the time for receiving the finished package.

3. Stage three - we pick up the documents

To receive it, you must come at the appointed time with a passport and a receipt to the authority that accepted the papers. In the terminal, again select the item for IP, only now we press the button "Receiving finished documents".

Two documents are issued: notice of registration of an individual with a tax authority (Form No. 2-3-Accounting)

and a record sheet of a single state register individual entrepreneurs.

To receive the kit, you need to sign in the magazine.

IP is assigned to OGRNIP- main state registration number individual entrepreneur. TIN remains old - the one that was assigned to an individual.

This completes the registration actions, and the citizen acquires the status of an individual entrepreneur.

Reasons for refusal to register

In some cases, registration as an individual entrepreneur may be denied. If you discard incorrectly executed documents, Registration will be denied in the following cases:

• having an outstanding conviction. It is distributed if the work of an individual entrepreneur is related to minor children;
• , and less than a year has passed since then;
• you are a civil servant. Why do you think officials register businesses for their nephews? That is why it is forbidden to conduct entrepreneurial activities while in public office;
• health contraindications. Face, recognized by the court incapacitated, cannot become an individual entrepreneur. Usually we are talking about mental disorders.

If a person is denied registration as an individual entrepreneur, the state fee is not refundable. The refusal can be challenged in court.

What to do immediately after registration

In fact, building relationships with the state and contractors is just beginning. Here are a few useful tips in order to simplify the process:

1. Make a print. Yes, individual entrepreneurs by law have the right to work without a seal. But in fact, the picture is different - many counterparties are suspicious of the absence of a stamp on documents. It is useless to prove that IP printing is not needed. Either they refuse to cooperate without explaining the reasons, or they will find a thousand excuses - "the accounting department will not sign," "Moscow will not let you through," and so on. The presence of the seal closes all these questions. Product price good quality- about 1500 rubles, the deadlines can be met in a day if you find an unloaded manufacturer.
2. Open a bank account. Cashless payment is very convenient. You can make payments to counterparties without visiting the bank office through your personal account. At Sberbank, for example, this is Sberbank-Business Online. In addition, opening an account will allow you to take a loan from this bank over time. True, you will have to wait a bit - loans are very reluctantly given to newly created IP. Together with the account, banks provide useful services: acquiring, settlement and cash services, payroll project and issuance of business cards.
3. Decide on the use of hired labor. Most individual entrepreneurs appear in the documents as individual entrepreneurs without employees, that is, they work for themselves. If you will be hiring workers, get ready for another "lap of honor". It is necessary to conclude employment contracts and write notifications to the labor inspectorate, social insurance and Pension Fund- FIU. In the future, pension and social contributions to these funds are made for each employed worker.
4. Write notices to the relevant government agencies. Depending on the type of activity, these may be Rospotrebnadzor, the Ministry of Emergency Situations, Rostekhnadzor and others. Carefully study this issue - specific deadlines are allotted for filing notifications, non-compliance with which threatens with serious penalties during verification.
5. Make copies of all documents, including in electronic form. This will help when concluding remote contracts. Always keep copies at hand - they may be needed at any time.

Advantages and disadvantages of IP, rights and obligations

Conducting profit-making activities without the status of an entrepreneur entails liability under Article 171 of the Criminal Code of the Russian Federation.

The creation and operation of an IP is regulated by the following regulatory legal acts:

• the constitution of the Russian Federation;
• Federal Law No. 129 FZ "On State Registration of Legal Entities and Individual Entrepreneurs";
• Civil Code of the Russian Federation;
• other laws and regulations of the Government.

IP advantages:

• easy to register and liquidate. If you want to open, say, an LLC, then you will have to draw up a charter for the company, look for an accountant and director, a legal address, and much more. IP from all this is exempt. This is the main difference;
• small fines. For the same violations, legal entities pay an order of magnitude more;
• you can work anywhere in the Russian Federation without registering local branches;
• free disposal of money from the current account. You can come to the bank at any time and withdraw any amount. And you can generally work only with cash, and even without printing;
• simple paperwork. No need to keep accounts and describe all activities;
• rare . The tax authorities and Rospotrebnadzor are often not interested in small shops and salons - large chains and retailers are enough for them.

IP cons:

• responsibility for personal property. In lawsuits, an apartment, a car, a summer house, and the like can be counted towards the debt;
• Not all activities can be done. For example, strong alcohol can only be sold by LLCs, individual entrepreneurs are limited to selling beer and drinks based on it;
• you can't pick a good name. Also, IP cannot be bought or sold;
• losses do not reduce contributions to funds and taxes;
• in bankruptcy, debts are not written off;
• some large firms not in a hurry to cooperate with IP. But they are happy to withdraw money through them using various schemes.

By law, the IP is endowed with rights and obligations. Rights of an individual entrepreneur:

• choose any field of work permitted by law;
• apply on his own behalf to the courts of various levels;
• and pay them any salary not less than that established by law;
• choose contractors - suppliers, partners and the bank;
• spend your money however you like.

Responsibilities of an individual entrepreneur:

• submit declarations and pay taxes;
• pay contributions to funds - social insurance and PFR;
• maintain documentation - contracts with suppliers, employment contracts etc;
• if necessary, buy and use a cash register. In light of the widespread introduction of online cash registers, this issue is especially important;
• submit notifications to government agencies, provide premises for inspections in the manner prescribed by law.

Opening and activities of IP in questions and answers

As practice shows, novice businessmen are faced with many questions “from life”. We will try to answer the main ones.

“Can I conduct business without registering as an individual entrepreneur?”

Making money without status entails penalties. But for this you need to earn more than 250,000 rubles a year. It is difficult to prove such things, so many people manage to work on the little things unnoticed. However, it is better to work according to the law. A good option is to find a friend of the IP and work through him at first. Do not forget to just enter your codes into its activities and conclude contracts with your suppliers for it.

“How often will I be checked?”

In general, IP is not checked very much. As long as you don't mess around and follow the law, there won't be any problems. In any case, with rare exceptions, they are warned in advance and in writing about upcoming inspections. Rare exception - checks labor inspectorate and all sorts of control purchases.

“What happens if you don’t pay taxes/fees?”

Nothing good. For starters, freeze the account- this is done one or two times. The money is frozen, there is no access to it. By a court decision, property can be seized and activities can be suspended or terminated. Much of this is tantamount to the death of your business.

“Which tax system to choose?”

We have discussed each mode in detail above. Study this question and make a choice, there cannot be a ready-made solution here.

“What is the IP’s legal address?”

As a rule, this registered home address. Letters from the tax office, notifications and so on will come there.

“How to work with non-cash?”

The cashless payment scheme is as follows: you send the details, after that an invoice is issued that needs to be paid. If you have a personal account, you can do this without leaving your home. Otherwise, you will have to go to the bank and pay the bill there. The result will be a payment order - confirmation of the fact of payment.

In conclusion

After obtaining the status of an individual entrepreneur real business is just beginning. Remember to file your tax returns and pay your taxes on time- this will save you from troubles in the form of arrest of a bank account and fines. In general, small entrepreneurs are spared from excessive state supervision and operate relatively freely.

Work honestly, respect customers, partners and the state- and then the business will bring only positive results. Good luck!