Documents required to open a sole proprietorship. What to do after opening an individual entrepreneur? What documents are required to open a bank account?

The education level of the Russian population is increasing every year. Every year, universities graduate thousands of young financiers. And many of these aspiring businessmen want to open their own business. Therefore, we have created step-by-step instructions for beginners on how to open an individual entrepreneur in 2019.

Advantages of IP

More and more people are becoming entrepreneurs. The dynamics of growth in the number of individual entrepreneurs in Russia exceeds similar data for legal entities. And that's it objective reasons. Firstly, the entrepreneur does not need to account for accounting. Secondly, the registration procedure is much simpler and requires fewer documents. Thirdly, a more loyal system of fines and taxation.

In addition, a legal address is not required for entrepreneurship. Individual entrepreneurs can immediately consider all profits to be their property, and many bureaucratic formalities, such as maintaining protocols and forming authorized capital, are absent.

Taxation

There are 3 main taxation systems available for individual entrepreneurs:

1. The general taxation system (OSNO) obliges to pay VAT in the amount of 18% and 13% personal income tax. Individual entrepreneurs are also required to pay property taxes.
2. Simplified taxation system (STS). With such a system, VAT and personal income tax are not charged to individual entrepreneurs. But he pays 15% of the base, equal to the difference between expenses and income. Or 6%, if the total amount of income is taken as the base (without deducting expenses).
3. Patent taxation system (PTS). Applicable under a number of restrictions: the number of employees is up to 15 people and the annual income is less than 60 million rubles. If you buy a patent for a period of up to 1 year, then during this time you will not pay tax on your main activity. A patent requires payment of 6% of the potential income established by law for a specific type of activity.

The Unified Agricultural Tax (USAT) is almost never used, because it is only suitable for the production of agricultural goods. All simplified types of taxation have restrictions depending on the type, volume and region of activity. In addition to taxes, individual entrepreneurs must annually pay a number of social contributions.

Who can become an individual entrepreneur

The requirements for individuals wishing to become entrepreneurs are not very strict. They were established in 2001 by Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”. Any adult capable citizen can register an individual entrepreneur if he does not currently have a valid registration in this capacity. But there is also a list of areas for work in which opening an individual entrepreneur is impossible:

• private security activities;
• production and trade of alcoholic beverages and medicines;
• electric power industry;
• development and production of military equipment and weapons;
• investment funds and similar financial institutions;
• aerospace technologies;
• air transportation;
• activities related to pyrotechnics and explosive substances, and a number of other types.

There are also exceptions that allow minors to conduct business activities:

1. If you have an employment contract and permission from an adult legal representative Individual entrepreneurs can be registered from the age of 16.
2. If a minor citizen is married, then from the age of 16 you can also become an entrepreneur.
3. You can start running a legal business even at the age of 14. But for this you need to obtain notarized permission from both parents.

A person recognized as partially or completely incapacitated will not be able to open an individual entrepreneur under any conditions. It is also not available for 5 years after the completion of bankruptcy proceedings of the registered individual. Another prohibition concerns certain types of activities (usually related to working with minors) - an individual entrepreneur will not be registered if there is a criminal record or criminal prosecution.

Required documents

Opening an individual entrepreneur is a process that requires the applicant to provide a mandatory package of all necessary documents. For most people, this part is the least pleasant, because even the slightest mistakes when filling out papers or the absence of one document can cause a delay. And sometimes they even refuse to open an individual entrepreneur, after which you will need to go through the entire procedure from the very beginning.

If you are planning to conduct business, we strongly recommend that you clarify which authority you need to submit the necessary documents to. So, here is their list:

1. First, you must submit a completed Application Form P21001. It is evidence that the citizen has expressed a desire to become an entrepreneur. Therefore, making even the slightest mistake when filling out an application is unacceptable.
2. A copy of the passport of a citizen of the Russian Federation. If the document is submitted not by the owner of the passport, but by a third party, then it must be notarized.
3. A copy of the birth certificate (if the passport does not contain data on the date and place of birth).
4. A copy of a document confirming your residential address (if your passport does not contain this data).
5. Receipt confirming payment of the state duty. It is worth noting that when submitting documents electronically, you do not need to pay this fee, starting from January 1, 2019.

These documents are sufficient if the applicant has citizenship Russian Federation.

If a foreigner wants to engage in entrepreneurial activity on the territory of the Russian Federation, then he will be required to provide some additional papers:

1. Application on Form P21001.
2. A copy of the foreigner's identity card.
3. A copy of a document that confirms the fact that a foreign citizen is in the Russian Federation legally.
4. A copy of the birth certificate. If this cannot be provided, a copy of any other official document indicating where and when the person was born will be required.
5. You must also provide a copy of a document confirming that the foreigner has a legal place of residence in Russia.
6. You may need a receipt for payment of the fee, the amount of which is 800 rubles.

It is worth considering that minor applicants cannot submit documents independently. With the exception of persons who are legally married and have provided evidence of legal capacity. All other cases require that each copy of the document be notarized with the consent of the minor's parents.

Rules for filling out an application

The previous topic discussed the importance of filling out the application correctly. In order for your application to be accepted, you must provide the following information:

1. Full name, date of birth and gender of the applicant.
2. If available, then TIN (taxpayer identification number).
3. Place of official registration, code of the subject of the Russian Federation and postal code.
4. Citizenship.
5. Place of Birth.
6. Data about the citizen's passport: number, series, when and by whom it was issued.
7. Telephone numbers where the applicant can be contacted if necessary.
8. OKVED codes.

Depending on the subject of the Russian Federation in which the individual entrepreneur is opened, the application pages may need to be sewn together. Need to check with tax service, is there such a need? Now let's take a closer look at what aspects should be paid to Special attention in the process of filling.

There is a uniform standard for filling out papers by hand. This must be done in capital block letters. The only correct paste color is black. If even one of these conditions is not met, the government agency will not accept the application.

There is a more convenient method of submitting an application. You need to use an online service that will help you collect the necessary package of documents and register as an individual entrepreneur. The benefit is that the possibility of error is excluded, because the creators of the service guarantee high quality. But there is one drawback to filling out the application online: you will have to pay for the services provided, while working on the application yourself is free.

You can also register online through the tax website https://service.nalog.ru/gosreg/#ip. However, here you will need to have an account with State Services or personal account taxpayer, as well as a certificate and software for working with electronic signatures.

The program for preparing documents for state registration is located at the following link https://www.nalog.ru/rn77/program/5961277/.

Registration and opening costs

The first thing anyone who wants to become an individual entrepreneur should think about is the associated costs. Their assessment needs to be approached responsibly, to ensure that already halfway through it does not suddenly turn out that it is not possible to make the obligatory payment.

To become an individual entrepreneur, a person must be prepared to spend money on the following services:

1. Government duty. Its amount is 800 rubles if the applicant submits a package of documents directly to the relevant authorities. But this expense item does not apply to those who provide documents electronically. In this case, no state duty is charged. The relevant law comes into force on January 1, 2019.
2. A mandatory attribute of an entrepreneur, indispensable in running a business, is printing. To make it, you need to pay an amount ranging from 400 to 800 rubles. The law does not oblige an individual entrepreneur to have a seal, but without it many transactions are simply impossible, so it is better to do it anyway.
3. Notarial services. You will have to pay for them if certification of documents is required. For example, if they are submitted by a representative, the signature must be certified. Payment can vary greatly from 1000 to 10 thousand rubles. It depends on how expensive and in demand the specialist is and what services are required.
4. You will also need to pay for the services of other organizations participating in the opening of an individual entrepreneur. They will cost an average of 2 – 3 thousand rubles.
5. The bank in which a current account for business activities will be opened will charge a certain fee for its services. Usually it is 200 - 500 rubles, but a number of banks also have free offers for individual entrepreneurs. Opening a current account is not mandatory requirement for registration, but you will probably need it in business activities, so it is better to open it right away.

A clear advantage is that the future entrepreneur is free to choose whether to resort to additional help specialists, or undergo the procedures yourself, where possible.

If you don’t want to incur extra costs and want to avoid mistakes, use free service. The service will prepare a complete set of documents for opening an individual entrepreneur in accordance with the legislation of the Russian Federation.

Who can be refused and why?

If the applicant spent his time and money collecting and certifying all documents, this does not mean that he can de facto consider himself an entrepreneur. There are frequent cases of refusal to open an individual entrepreneur. This state of affairs is always very disappointing. But if you look at the possible reasons for failure, you can reduce the likelihood of failure to a minimum:

1. The application is missing important information. Or vice versa, everything is indicated, but with errors.
2. Do not forget about the list of activities prohibited for individual entrepreneurs. If you ignore this issue, your efforts will be wasted.
3. Incorrect document submission address. The package of documents is accepted only at the place of registration.
4. The applicant already has an unclosed individual entrepreneur.
5. If 12 months have not passed since the forced closure of the previous individual entrepreneur.
6. A court order prohibiting the applicant from being an entrepreneur for a specified period that has not yet passed.

Remember that the procedure for approving the opening of an individual entrepreneur is clearly regulated. And refusal for biased reasons cannot be considered legal.

What has changed compared to 2018

One of the key changes for the coming year is the introduction of online cash registers. From January 1, 2019, those entrepreneurs who use online cash registers are exempt from declaring under the simplified tax system. The completion of the transition to online cash registers should occur on July 1, 2019. Also in the new year, online cash registers will appear for checks new props"product code".

From January 1, it is planned to increase VAT from the current 18% to 20%. And the mandatory state duty will be canceled for individual entrepreneurs registering through the online service. Also, from October 1, 2018, the fee for re-submitting documents for registration after refusal was canceled. But there is a limitation here - you can submit documents again only within 3 months, and only once; you will have to pay for further attempts. They decided to extend the supervisory holidays for an additional 2 years - until 2020. And the deflator coefficient for the UTII tax will increase again, this time from 1.868 to 1.915.

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We bring to your attention step-by-step instructions for opening an individual entrepreneur in 2018. Official registration as individual entrepreneur opens up great prospects for individual entrepreneurs in cooperation with business partners.

According to current Russian legislation, an individual entrepreneur (IP) is an individual who has state registration and conducts business activities without education legal entity.

In accordance with Article 23 of the Civil Code of the Russian Federation, both a capable citizen of Russia and citizens of other states have the right to engage in entrepreneurial activity.

So, let's find out how to open an individual entrepreneur in 2018.

What to do before registering

Before you proceed directly to registration, you should perform a number of preparatory steps.

TIN

Before collecting documents for registration as an individual entrepreneur for tax office, you need to obtain a taxpayer identification number (TIN). If you do not have a TIN, you must write an application to obtain one from the Federal Tax Service. This can be done either in advance or together with documents for registration of individual entrepreneurs.

Tax system

It is highly advisable to decide on the taxation system before registering. Let us recall that in the Russian Federation there are five taxation systems (regimes):

1. General taxation system (OSN, OSNO).
2. Unified tax on imputed income (UTII).
3. Unified Agricultural Tax (USAT).
4. Simplified taxation system (STS).
5. Patent taxation system (PTS).

Each of the above taxation systems has its own characteristics. The future tax and administrative burden largely depends on the taxation system chosen at the initial stage.

OKVED codes

OKVED - All-Russian Classifier of Types of Economic Activities. The Classifier contains codes that correspond certain types entrepreneurial activity. You can select one or more codes. The first code selected will be the main code, and the rest will be additional.

The main code determines the amount of the insurance tariff in the Social Insurance Fund. Do not forget that each type of activity corresponds to a certain taxation system.

Documents for opening an individual entrepreneur in 2018

To open an individual entrepreneur, you need to collect a complete package of documents. Namely:

1. Photocopy of passport (with registration).
2. Receipt for payment of state duty (800 rubles).
3. Photocopy of TIN.
4. Application for registration of an individual as an individual entrepreneur (form P21001).
5. Application for transition to a simplified taxation system (if necessary).

If the opening of an individual entrepreneur in 2018 carries out confidant, then all of the above documents must be notarized.

Filling out and submitting an application to the tax office

The application on form P21001 consists of five pages. The document must indicate the following information:

• Full name of the applicant;
• passport details;
• contact details (phone and e-mail);
• OKVED codes.

The application must be filled out legibly in block letters.

Cost of opening an individual entrepreneur in 2018

As already mentioned, the state fee for registering an individual entrepreneur in 2018 is 800 rubles. You can pay the state fee at any Sberbank branch. Payment details must be obtained from the Federal Tax Service officer at your place of residence.

How to submit documents

After you have collected all the necessary documents for registering an individual entrepreneur in 2018 and received a receipt for payment of the state duty, you can submit them to the tax inspector. An employee of the Federal Tax Service will check the documents and give you a receipt confirming their receipt. The receipt must indicate the date of receipt of the finished registration documents(5 working days). If you are unable to personally visit the tax office and pick up the completed documents, they will be sent to you by mail.

Completion of tax registration

After five working days, you go to the tax office to receive documents on opening an individual entrepreneur. The inspector must issue the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP);
• Certificate of registration with a tax authority;
• Extract from a single state register individual entrepreneurs (USRIP);
• Notification of assignment of statistics codes from Rosstat;
• Certificate of registration with the Pension Fund of the Russian Federation (at the place of registration).

It is necessary to make copies of all received documents and give them to the tax inspector.

Registration with the Pension Fund and further actions

It may turn out that some of the above documents will not be issued to you. In particular, the Pension Fund must send you a registration certificate by mail. However, in some regions of the Russian Federation there is a different practice, and regional branches of the Pension Fund of the Russian Federation do not send this document by mail. If the document has not arrived by mail, you need to go to the Pension Fund yourself, having with you the original and a photocopy of the Individual Entrepreneur Registration Certificate, TIN and Pension Certificate.

Opening a bank account and making a stamp

In principle, the registration of individual entrepreneurs in 2018 can be considered completed. But if necessary, a newly opened individual entrepreneur can order the production of a seal and open a bank account. Thus, to carry out non-cash transactions, you should open an individual entrepreneur’s current account with a bank. An account is required to make payments in amounts over 100,000 rubles.

Current legislation allows individual entrepreneurs to work both with and without a seal. If you plan to work with printing, it is best to order it in advance.
After receiving all the documents and opening a bank account, you can begin your business activity.

We hope that the step-by-step instructions we offer on how to open an individual entrepreneur in 2018 will help you solve this problem. If you have any questions, you can ask them through the form feedback. We will definitely answer.

Experienced entrepreneurs compare business to a game for a reason. Business has its own rules that you should know thoroughly. Business has its exceptions to the rules, which you need to know how to use correctly. There are different packages and levels of knowledge in business, but you can absorb tons of theoretical information, but the best mentor is still practical experience. Therefore, let’s take the first step towards practice and consider important point, where it all begins - this is the opening of an individual entrepreneur in 2016: step-by-step instructions will help a complete beginner understand this matter.

There are many conditional factors, nuances and other aspects in business, and therefore you need to have true business acumen in order to use all this for your profit. It is not without reason that they say that big business begins with a small business. And the most elementary way To join the list of multimillionaires is just to take it and do it.

Where does a business start?

And the very first step in the great game called business should be initial registration. Why primary? Because it is best to start your business with small volumes in order to be able to thoroughly study supply and demand, opportunities and prospects for the development of the chosen industry or market as a whole. And in case of any failure, do not lose too much effort, financial resources, health and nerves. So, let's play business!

The simplest registration “nick” is IP, which stands for individual entrepreneur. To organize your own business from scratch - the most best option, especially since the registration procedure is simple and you can get certain benefits and bonuses, as in the plan state support under the program “support for small and medium-sized businesses” and the tax payment plan.

How to choose a niche for business?

Before you go to write an application and collect the package of documents required for registering an individual entrepreneur, you should decide on the type or direction of your future activity. Carefully consider your options and balance your needs with your desires. When choosing your niche, you should consider the following nuances:

1) You should like the future business for its own sake, and not because it brought good income to someone. You have to work with pleasure, constantly search latest information in the chosen industry or direction, to improve. Then there will be success.

2) Carefully study all government decrees, acts, and other documents related in any way to the chosen activity. And you generally need to know the documents regulating relations with government agencies better than your personal full name.

3) Ideally, it would be good to conduct a high-quality marketing analysis of the intended niche, get to know your competitors in person and how they are doing. Study consumer demand, sketch out a long-term development plan for your project. Perhaps even adjust your original idea based on real needs and capabilities.

4) And only then deal with the registration of a legal entity.

What are the advantages of opening an individual entrepreneur?

What are the disadvantages of opening an individual entrepreneur?

1. High property and financial risks, since the individual entrepreneur bears all types of liability with the property that he has as personal property, for all the debts and obligations of his company.
2. The individual entrepreneur is the tax and insurance agent for all of his employees.
3. IP in mandatory pays insurance premiums V Pension Fund, even if its activities do not bring any profit or are not carried out at all.
4. Certain difficulties in work can be caused by the fact that an individual entrepreneur is functionally both a legal entity and an individual - the presence of a dual legal status of an individual entrepreneur can either help or be a hindrance in doing business.
5. According to Russian legislation, an individual entrepreneur does not have the right to use his own name for his “company” - the individual name in all official documents is the surname, first name and patronymic of the entrepreneur, accordingly, the percentage of “recognition” by consumers is tens of times lower than that of companies with a sonorous and catchy name.
6. Many enterprises and organizations still give preference to other partners and contractors than individual entrepreneurs - such image nuances can negatively affect the diversification and escalation of an entrepreneur’s commercial activities, despite the fact that in terms of his rights and obligations he is practically in no way inferior to “societies”.
7. In the event of divorce proceedings initiated by an entrepreneur, all of his property is divided equally between both spouses (unless other conditions are provided for in the marriage contract).

The full individual responsibility of an individual entrepreneur with all his property, which confuses many inexperienced entrepreneurs, will actually not entail anything bad if you are going to conduct business responsibly, honestly fulfill all assigned obligations and soberly relate possible risks from one or another method of investing funds.

Opening a sole proprietorship in 2016: step-by-step instructions that begin with registration. You can do it yourself, and you will spend your personal time, but save money, and with the participation of companies specializing in solving such issues, you will save time, but spend a certain amount of money. You can prepare for the registration procedure using special free online services: find forms of necessary documents, obtain missing data, check the work schedule and reception hours of registration authorities. However, according to own experience I can say that if you plan everything correctly, then in a couple of days you will be able to go for a registration certificate.

Who and how can obtain individual entrepreneur status?

Virtually any adult and capable person can open an individual entrepreneur in his own name, and he can be either a citizen of Russia or a stateless person. The only exceptions are civil servants and military personnel. For an enterprising young man who has not yet reached the age of 18, there are also options for starting his own business:

• obtain the consent of parents or guardians,
• register an official marriage,
• receive an official conclusion about your legal capacity.

Documents for opening an individual entrepreneur in 2016: step-by-step instructions!

If the final choice is independent work over the organization and registration of individual entrepreneurs, then here is a list of documents that need to be prepared:

1. Application for opening an individual entrepreneur, filled out in accordance with form P21001; It should be filled out carefully; corrections and blots are unacceptable.

The application form provides

• entering personal data (letter by letter, as in a passport): full name, place and gift of birth, registration and residence address, citizenship, etc.
• indication of information about future business activities (OKVED codes).

You can fill out the application either by hand or using numerous online services that ask users to enter data in certain fields, and then generate the document themselves. The only caveat is to choose a reliable service.

1. A receipt indicating payment of the state fee, its amount for 2016 varies within 1000 rubles. The necessary details can be found on official websites (for example, new forms. RF.)

You can pay the state fee in several ways:

• at any bank branch (the Savings Bank, by the way, has exact details for this payment)
• in a special terminal,
• through electronic payment, for example, using a Qiwi wallet.

To register an individual entrepreneur, you must provide the original receipt, which confirms that the state duty has been paid in in full. However, the loss of a document cannot become a reason for refusal of registration, since the payment can be verified.

All specified documents are provided without notarization. The package is submitted to the tax office at the place of registration. There, the future entrepreneur receives a receipt indicating that they have been provided with all the necessary documents. The receipt also indicates the date and time when you can come for the finished documentation. However, if you do not show up at the appointed time, the entire package will be sent by mail to the address specified for IP registration.

If a future entrepreneur entrusts someone with submitting or picking up documents, then the listed package must necessarily include a notarized power of attorney for the so-called representative.

It is also possible to submit documents by mail - in the form of a valuable letter with an attachment. In this case, photocopies of documents require mandatory certification by a notary.

Activity codes and everything connected with them!

The next important stage is to finally decide on the choice of activity. This is important because, according to Russian legislation, an entrepreneur has the right to make a profit only by doing certain “works” that do not pose a danger to society.

Therefore, any aspiring businessman, when opening a private enterprise in 2016, as a step-by-step instruction, must familiarize himself with the classifier of types of activities, select the appropriate code for his business, consisting of several values ​​- business area, group, etc. To facilitate this process, there are many video instructions on the Internet with a very well-written algorithm of actions. The only recommendation is to use only those instructions that are on official resources in order to avoid errors and any inaccuracies.

IN All-Russian classifier types of economic activity (OKVED), you can select several areas of activity. You should select and enter codes into your application as much as possible, but it is not necessary to do all of the above. It is worth remembering that the minimum number of areas of activity for an individual entrepreneur is one, but their number is not limited by law. Although it’s still not worth specifying more than twenty. However, if there is a desire to subsequently expand or change the range of services provided, you will have to fill out a package of documents for “making changes to the activities of an individual entrepreneur.” So it’s better to think in advance and write down exactly what you plan or might want to do.

All codes are structured by categories, each group containing similar types of activities. Therefore, if you choose a whole group, then you will be able to engage in all types of activities indicated in it. You can also select several codes from a group and work only in these directions.

It should be remembered that some types of activities are permitted only with the appropriate license. In this case, you will have to visit the relevant authorities, fill out the necessary documents and provide the required information. This process may not occur as quickly as we would like. But you still can’t do without the necessary certificates. And if you want to save time, you can simultaneously search for and conclude a rental agreement (if necessary for work) for premises while obtaining a license.

What are the features of taxation for individual entrepreneurs?

When opening a private enterprise in 2016: step-by-step instructions begin with a reasonable definition of obligations towards the state. In other words, clarify what taxes will have to be paid within what time frame, and what “bonuses” a novice businessman is entitled to. Why is it worth dealing with tax issues simultaneously with registration - because: firstly, this will still need to be done; secondly, as soon as you open a legal entity, the lion’s share of time will be spent on the work itself, and there will simply be no strength or opportunity left for accounting subtleties, and by running too fast with things, you can miss important deadlines for filing declarations or applications and thereby spoil yourself the “karma of a successful businessman.”

And most importantly, an application indicating that a simplified tax system (simplified tax system) has been chosen must be submitted along with a package of all documents for registering an individual entrepreneur, otherwise you will have to wait thirty days (from the date of filing) or use the permit for entrepreneurs to change the tax system, which allowed only once per calendar year. Moreover, the application deadlines for the current year were dated October 1 - December 31 last year. If you didn’t meet the standard, wait for the next “opportunity.”

So, currently in Russia there are five types of taxation:

1.OSN – the so-called general regime, it is assigned automatically if no application is received from a legal entity for the appointment of a different taxation regime. Therefore, when registering as an individual entrepreneur, you must write an application indicating the preferred mode.

Conditions general regime taxation means:

• payment of twenty percent of income tax or thirteen percent of personal income tax,
• payment of eighteen percent from the sale of goods and services,
• payment of property tax.

By the way, it is not relevant for individual entrepreneurs to pay personal income tax, property tax, and VAT (with the exception of customs). Consequently, this type of taxation is not entirely convenient for an individual entrepreneur.

1. UTII - or tax on imputed income; for beginning businessmen it is attractive because it does not depend on the amount of profit, but represents a clearly fixed amount. True, the size of payments under this regime is influenced by the number of hired employees (less than a hundred people officially registered in the entrepreneur’s team), the size of retail space, the number of units in the transport fleet, etc. The conditions of UTII also imply the opportunity to reduce social security contributions by 50% for employees and by 100% for registered individual entrepreneurs. If you give preference to UTII or work “under a patent”, then it is easier for an individual entrepreneur to conduct commercial activities (since the individual entrepreneur pays a fixed tax or insurance payments, and can dispose of other revenue at its own discretion) than to another legal entity.
2. PNS - or patent system taxation, this regime is allowed for legal entities where the number of employees does not exceed fifteen people, and the amount of annual profit does not exceed sixty million rubles. Among the important advantages of this system is the absence of mandatory quarterly payment of taxes and the provision of appropriate reporting to government bodies. The condition for approval of this system is the acquisition of a patent for a period of one month to one year. And maintaining a ledger.
3. Unified Agricultural Tax is a unified agricultural tax, which, in essence, is in many ways similar to the simplified tax system, but only those legal entities that give preference to agricultural activities can use it. That is, they grow, process and sell agricultural products.
4. STS - or simplified system, today is the most popular for entrepreneurs in terms of benefits. It is a regime with minimal tax payments and simplified document flow.

It is important to remember that the law allows for the combination of several taxation systems, but in practice this is more difficult to implement, since confusion may arise with the deadlines for filing reports or other issues.

Which taxation is better to choose?

In general, the “simplified” approach is more beneficial for beginning entrepreneurs:

• minimum amount of tax payments.
• does not require complex documentation; it is enough to fill out books of income and expenses.
• only two types of payments need to be made: fifteen percent of income minus expenses and six percent of profit.
• Thus, the amount of the total amount of tax payments is reduced by the amount of contributions paid to the Pension Fund of the Russian Federation, without taking into account the fact that the entrepreneur pays income tax in full or minus expenses.

Rules for submitting an application for individual entrepreneur registration!

It may not be necessary to repeat that all data in the application must be indicated accurately, without errors or corrections. And according to the regulations, it is advisable to fill out the form itself by hand in block letters. It is also possible to fill out an application electronically, but it is important to adhere to the following rules:

1) indicate in a special form the code and name of the tax authority,

2) correctly enter the four-digit OKVED code,

3) do not forget about page numbering,

4) carefully fill out each column,

5) the document should be signed exclusively in the presence of a representative of the tax authority,

6) if the documents are sent by mail or through the services of an intermediary, then the signature must be notarized - in other words, you can sign an autograph in the presence of a notary.

• the package of documents is incomplete - that is, any document is missing,
• the application may contain typographical errors, erroneous or inaccurate data,
• if within one calendar year the businessman was declared bankrupt,
• if there is a ban on organizing business activities for a particular citizen.

What package of documents does an individual entrepreneur receive after registration?

If all stages of collecting, processing, filling out and submitting the package of documents are completed successfully, then in a few days the future entrepreneur can receive a certificate, as well as the accompanying package of documents:

1) notification of registration with the Pension Fund of the Russian Federation,

2) extract from the unified register of individual entrepreneurs,

3) notification of the decision to register with the tax authorities;

4) and, of course, the state certificate itself. registration (OGRNIP).

The procedure for submitting and receiving documents can be significantly speeded up if the tax office operates on a “single window” principle.

Having received the registration certificate in your hands, it is important to remember that from the Federal Service state statistics Rosstat will information mail with instructions and recommendations. Registration with the Pension Fund and Social Insurance of a newly-minted entrepreneur is carried out automatically, and then notifications, messages and reminders will simply be sent to the specified postal or email address.

In general, we can conclude that the process of registering an individual entrepreneur, with simultaneous registration cash register equipment and obtaining a license may take approximately one month. Without cash register and licenses - one to two weeks.

How to register a cash register?

A cash register is an irreplaceable and obligatory thing when carrying out all cash and non-cash payments. Entrepreneurial work without a cash register (in those industries where its presence is mandatory) entails the imposition of various fines and penalties. True, there are also cases when the absence of a cash register will not be considered an obstacle to doing business:

1) if the scope of business activity of the individual entrepreneur relates to:

• selling press to newsstands and local points of sale,
• trade securities and exchange activities,
• food supply educational institutions,

- small retail trade.

2) in the case when the individual entrepreneur specializes in providing citizens household services, and instead of checks, fills out strict reporting forms.

3) if an individual entrepreneur pays tax on imputed income, but at the request of the consumer, he can issue him a check or receipt confirming perfect deal. The tax on imputed income is used simultaneously with the OSN, but applies only to certain areas of activity: the provision of veterinary, household, repair, motor transport and other services, advertising on transport and installation of outdoor advertising, services in the field of Catering, maintenance and repair of household and computer equipment, retail trade, services for temporary residence and registration of housing, washing and storage of vehicles, leasing of retail space and land for trading activities.

4) in the case when the individual entrepreneur is located in a geographically separated area.

How to open a bank account?

Of course, you can work, and moreover, successfully, without opening a bank account. However, according to modern business concepts- This is a sign of business failure. However, if income from non-cash payments does not exceed 100,000, and there are no plans to develop and expand activities, then you can continue to work slowly. Although it would be wiser to follow the advice of experienced entrepreneurs and take care of opening a current account, at least for the future.

Before you run to open a current account, you should carefully monitor the situation. Because from a huge sea of ​​banking offers and products for legal entities, you can choose, for example, conditions for free account opening or free current account maintenance. You can find favorable conditions where tariffs for banking services are calculated based on turnover Money. You can choose an option that offers excellent bonuses for running salary projects. Or you might prefer an option that provides accumulative or deposit bonuses for the account balance. In any case, you can look up information on the conditions on the official websites of various banks, or even better, get personal advice from a specialist.

But for maximum convenience in work, an entrepreneur should take into account the following criteria:

1. accessibility of a bank branch - it is not necessary that the bank be located near your place of residence, the main thing is that you can get there comfortably and quickly.
2. the presence of a “client-bank” service - since it is most convenient to manage accounts, contributions, salary transfers, and payment of tax and insurance contributions online. Remote account management significantly saves time, allows you to optimize many work operations, and significantly speed up the processes of interaction with clients, partners and your own employees.
3. the most favorable conditions for both opening an account and its subsequent maintenance.4. opportunity to open bank card to an individual in order to be able to receive funds from a bank account.

Requirements financial organizations The package of documents required (for opening an account) is purely individual, but for the most part the main list of documents includes:

• Application from an entrepreneur to open a current account;
• A photocopy of the passport, and for foreigners, a residence permit or temporary registration document;
• A photocopy of the document on inclusion in the Unified State Register of Individual Entrepreneurs;
• A photocopy of the certificate of assignment of the Taxpayer Identification Number;
• A photocopy of the certificate of assignment of the Main State Registration Number to the individual entrepreneur;
• A photocopy of the letter of registration with Federal service state statistics. According to the law adopted in 2014 on amendments to the first and second parts Tax Code Russian Federation - since 2015, individual entrepreneurs are not required to report to the tax authorities, the Pension Fund and the Social Insurance Fund information about the opening and closing of bank accounts, as well as about changes related to financial transactions using electronic money.

Do you need an IP seal?

If you look at it, not every entrepreneur needs a personal seal to operate. But domestic legislation is adamant on this issue: all individual entrepreneurs must have a seal, with the exception of those who provide services to citizens without cash register. In fact, you cannot do without a personal seal if you open a bank account, enter into an agreement or formalize a transaction.

To date, there are no special requirements for the placement of additional details or data on stamps. Next, you can order the production of a seal from any organization that provides such services. The timing of order receipt is agreed upon individually. True, urgent production will cost a little more, but you won’t have to wait one or two days.

You can choose any option from the available range of seals, or you can order a personal design. True, the creative idea will have to be coordinated with acceptable design standards. For example, you cannot place objects or elements on stamps state symbols. But it is allowed to place logos, Taxpayer Identification Number or Main State registration number. Individual ID stamps do not require registration with the tax office or other government agencies.

How much money do you need to open a sole proprietorship?

Of course, any business requires investment. You have to invest money, time, effort, knowledge, skills and abilities. If we consider the question of how to open a private enterprise in 2016, step-by-step instructions affect the financial side.

Initial expenses look quite moderate:

1) payment of state duty - approximately 1300 rubles.

2) ordering a seal - within 500 -2000 rubles (it is advisable for individual entrepreneurs to have a seal, but you can do without it).

3) opening a current account - from “free” to 2000 (also desirable for individual entrepreneurs, but not required).

4) notary services (if you submit documents for registration through a representative) - around 2000-3000 rubles.

Thus, minimum expenses for organizing a legal entity can amount to only 1000-1300 rubles. And taking into account the production of a seal and opening a bank account - in the range of 4500 -5500 rubles.

What responsibilities does an individual entrepreneur have?

The new status implies not only a lot of work for the planned success and desired profit, but also the fulfillment of certain duties imposed by the state on individual entrepreneurs. In addition to the fact that you will have to conduct business activities strictly within the framework of the law, you will also need to comply with the following obligations:

1) adhere to all legislative norms, honor administrative, tax and other codes, know all the nuances of antimonopoly, pension, tax legislation, and be aware of new bills relating to business activities.

2) correctly draw up all contracts: clearly state all the conditions and obligations of transactions, as well as the rights and obligations of both parties, strictly record all financial transactions, know the standards and features of the execution of contracts, including employment contracts and personnel policy; contracts for the supply, receipt and shipment of goods, payment for services of involved organizations, purchase necessary equipment And so on.

3) obtaining a mandatory license for licensed types of activities, obtaining the necessary patents or permits, certificates or other identification. Full list necessary documents can be found on the website of licensing organizations, or in information systems(“Consultant”) and others.

4) interaction with attracted or hired employees shall be carried out exclusively through employment contracts with the mandatory deduction of all due payments to the pension fund and social insurance, and submitting the required reports to the tax and other authorities.

6) if commercial activity causes significant harm environment, then the entrepreneur is obliged to make every effort to minimize the harm caused. Provided that it is not possible to independently carry out the entire set of measures, the individual entrepreneur is obliged to contact environmental services for assistance in solving this problem.

7) according to the labor code, every employee on the payroll of an individual entrepreneur must be insured, that is, the entrepreneur pays the required insurance payments for him, which subsequently gives the employee the opportunity to receive sick leave payments, maternity and other benefits, pensions, etc.

8) submit all documents and reports to government authorities in a timely manner, pay all due taxes without delay and maintain properly completed document flow.

9) monitor compliance with the rights of their clients in order to prevent the possibility of them filing complaints with consumer protection organizations.

10) in the event of any changes in documents (for example, the last name or type of activity, registration or place of residence may change), the individual entrepreneur is obliged to inform the tax office, employment and social insurance funds, as well as other government agencies, within the time limits specified by law.

11) the responsibilities of an entrepreneur include bearing all types of responsibility: administrative, legal, civil, material, and so on. If the activities of an individual entrepreneur lead to so-called bankruptcy, the entrepreneur is obliged to pay all bills and debts to creditors from personal funds or from private property. In the same way, the individual entrepreneur bears property liability for non-compliance with the clauses of the contracts; for incorrect or unreliable information indicated on the product and for other violations. An individual entrepreneur bears responsibility for business activities solely for current obligations and unfulfilled contracts; he can avoid penalties if he can prove judicial procedure, that he was unable to fulfill all the terms of the contract due to force majeure circumstances specified in the contract.

What rights does an individual entrepreneur have?

In addition to such an impressive list of responsibilities, an individual entrepreneur also has a number of rights:

1) the right to work hard and successfully, to develop your business, but exclusively within the framework of Russian legislation. It is strictly forbidden for individual entrepreneurs to engage in the production and sale of narcotic drugs, weapons, gambling, stock market activities and other prohibited types of business.

2) you can hire employees, but not violate the established limits.

3) the right to run your own business at your own, as they say, “peril and risk”, and independently resolve all management issues.

4) the right to choose partners, categories and varieties of goods, and the market segment in which he plans to work at his own discretion.

5) the right to independently determine and approve the cost of the services, things and goods offered, however, the average market value of similar goods and services cannot be dumped.

6) an entrepreneur can set the amount of wages for his employees, the way they receive wages and the number of monthly payments.

7) an individual entrepreneur also has the right to independently decide how and what to spend the profit received on, but only after full settlement with the state for all tax and mandatory payments.

8) a businessman can defend his rights in court both as a plaintiff and as a defendant.

Business is an art where entrepreneurial talent should be constantly multiplied by great hard work, and only then will entrepreneurship bring pleasant dividends.

So, we have looked at all the stages in opening a private enterprise in 2016 and step-by-step instructions should help beginners understand all the intricacies of starting a business.

In these difficult times in Russia, the number of people wishing to create their own business is not decreasing. Taking into account the current economic situation, the most acceptable form of conducting business is an individual entrepreneur.

What is an IP and how to open it?

An individual entrepreneur is a form of organization of commercial activity carried out by an individual who has passed state registration. In fact, this is a special legal status of a citizen, which allows him to carry out his entrepreneurial initiatives and make a profit from it. For example, a citizen who has registered an individual entrepreneur can regularly sell goods, provide any services, and at the same time government agencies there will be no claims against him, since any business activity requires mandatory registration V established by law ok.

Registration as an individual entrepreneur is a relatively simple procedure that can be mastered by almost any novice businessman; the main thing is to carefully study the procedure and features of registration.

It is worth considering that not all types of entrepreneurship can receive financial support; priority is given to stable projects in the field of production, science, social infrastructure. However, in the many offers you can always find one that will help you get funds to implement your business idea.

Changes in OKVED in 2016

In practice, situations quite often arise when an entrepreneur indicated several OKVED codes during registration, but already in the process of work he realized that this was not enough for him. The legislation does not prohibit individual entrepreneurs from carrying out activities that were not declared during registration, but there are certain nuances in such work. Firstly, the absence of a specific activity code in the Unified State Register of Entrepreneurs will not allow an entrepreneur to use a special regime, for example, a patent, in its implementation. In addition, the possibility of using the simplified tax system depends on the main type of activity. Secondly, some companies, before concluding an agreement with a counterparty, check its documents and may refuse the transaction if this activity is not included in the Unified State Register of Individual Entrepreneurs.

An entrepreneur can include or exclude one or another type of activity an unlimited number of times, including the one that is declared as the main one, but each such change requires state registration.

To make changes to the individual entrepreneur, you must submit an application in form P24001 to the division of the tax service that carries out registration actions. These changes are not taxable for individual entrepreneurs. state duty, the deadline for entry is five working days, after which the entrepreneur receives an entry sheet in the Unified State Register of Individual Entrepreneurs with updated data.

Self-registration as an individual entrepreneur is a necessary step towards creating own business. Preparing to open an individual entrepreneur allows you to fully experience the responsibility of such an activity, additionally introduces you to the features of entrepreneurship, and allows you to develop communication skills with government agencies.

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Individual entrepreneurial activity provides for the independence of the person carrying it out, so registering a business on your own is the most justified step. In this process, the main thing is to conduct the most in-depth analysis of all the necessary information and, based on this, develop further steps. Statistics show that among those individual entrepreneurs who were registered with the help of specialists, the closure rate in the first year of work is about sixty percent. Among entrepreneurs who registered on their own, the closure rate is about twenty percent. Thus, self-registration of an individual entrepreneur is to a certain extent the key to a successful business.

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