How to register your own IP. Patent tax system

So, you have decided to open your own business project and become an individual entrepreneur. In this article we will discuss what is needed to open an individual entrepreneur. Some people believe that opening an individual entrepreneur begins with registration. But this is a false statement. First of all, to open an individual entrepreneur it is necessary to possible options his further development, draw up a business plan and only then prepare to register an individual entrepreneur with the Federal Tax Service.

Opening conditions

By law Russian Federation Any adult and capable citizen of the Russian Federation or a citizen of another country who permanently lives in the territory of the Russian Federation can become an individual entrepreneur.

“What does it take to open an individual entrepreneur under the age of 18?” is a question often asked by teenagers who want to start their own business. There are mitigating circumstances for such cases. Thus, it is allowed to register as an individual entrepreneur at the age of 16 years or older if the person is recognized as legally competent by a decision of the court or authorized guardianship authorities.

Also, a teenager from 14 to 16 years old can become an individual entrepreneur if his parents have given written consent to this.

It is prohibited for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees to register as individual entrepreneurs.

How to prepare for registration - requirements

Let's look at what is needed to open an individual entrepreneur in the Federal Tax Service and where to start preparing the documents. There are two options for resolving this issue. The first is to collect and prepare all the documents yourself, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not that troublesome. Below we suggest that you familiarize yourself with the basic requirements for individual entrepreneurs.

Documents for opening an individual entrepreneur

One of the most important conditions for opening an individual entrepreneur is the availability of the necessary documentation. The package of documents for opening an individual entrepreneur consists of:

• Application for (in one copy; if the application is submitted in person, then notarization is not necessary).
• A receipt confirming payment of the state duty - 800 rubles (this amount is integral part cost of opening an individual entrepreneur).
• Copies of the main page and the page with registration from the passport (you will also need to present the original);
• Copies of the TIN (again, when demonstrating the original, but this document is not mandatory, the main thing is to indicate the correct TIN, if it is assigned to you, in the application; if you haven’t received the TIN yet, it doesn’t matter: they will assign it to you and give you a certificate along with documents confirming registration of individual entrepreneurs);
• (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the Unified State Register of Entrepreneurs entry sheet).

The last application in the list of documents for opening an individual entrepreneur is not mandatory and is submitted only at the request of the future individual entrepreneur.

If you submit documents not in person, but through a representative or send them by mail, you must have the signatures on the application and copies notarized.

For persons who do not have Russian citizenship, the necessary document for opening an individual entrepreneur is a copy of the certificate of his place of residence.

Rules and procedure for registering individual entrepreneurs

The procedure begins with an application to open an individual entrepreneur

I would like to dwell on some points regarding filling out the application on form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, telephone numbers and data from the passport. After filling out the application for his back side You must sign; this must be done at the tax office in the presence of a tax inspector or in front of a notary if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED ( All-Russian Classifier Types of Economic Activities), . It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the required classifier is not specified, then you will have to pay for the new kind activity and wait about five days for its entry.

Sheet B of the application is filled out at the tax office and returned to the applicant.

An example of a completed application for individual entrepreneur registration

Where and when can you register an individual entrepreneur?

Having collected all the documents, you need to contact the authorities tax office. A Federal Tax Service employee will check the documentation you collected and provide a list of documents you submitted for opening an individual entrepreneur, and will also inform you when it will be possible to pick up finished sheet Unified State Register of Individual Entrepreneurs (by law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service and receive a registration sheet for the Unified state register individual entrepreneurs, as well as sign in the journal about their receipt. As you can see, the period for registering an individual entrepreneur is not that long.

How to start a business if you are a student: Video

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

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

1. Select the method of individual entrepreneur registration

There are two ways to open an IP:

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

How much does it cost to open a sole proprietorship?

Register an individual entrepreneur yourself

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

Paid to open an individual entrepreneur through a specialized company

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

Comparison of self-registration and paid registration of individual entrepreneurs

2. We select OKVED activity codes

Before preparing documents, you need to select from the OKVED directory the codes of the types of activities that you are expected to engage in after registering an individual entrepreneur.

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

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

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

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

Free consultation on individual entrepreneur registration

3. We prepare the necessary documents

Application for registration of individual entrepreneur

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

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

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

Receipt for payment of state duty

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

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

Application for transition to simplified tax system

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

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

5. Submit documents to the tax office

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

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

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

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

6. We receive documents of a registered individual entrepreneur

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

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

If registration is successful, the inspector must issue you:

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

Some Federal Tax Service Inspectors may additionally immediately issue:

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

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

note, from January 1, 2017, the Federal Tax Service stopped issuing a certificate of registration of individual entrepreneurs in paper form. Instead, the tax office now draws up a Unified State Register of Entry Sheets in form No. P60009, which has the same legal force, as well as the previously issued state registration certificate.

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

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

Having received the right to maintain after state registration entrepreneurial activity. Illegal entrepreneurship entails.

Registration of an individual entrepreneur is a simple process; you can go through it yourself or turn to professional registrars for help. Our step-by-step instructions for registering an individual entrepreneur for beginners in 2019 will show you how to open an individual entrepreneur for free and quickly.

Step 1. Select the method of individual entrepreneur registration

Registration of an individual entrepreneur takes place at the tax office at the address of the place of residence (registration in the passport), and in its absence, the individual entrepreneur is opened at the address of temporary registration. If you do not have the opportunity to contact the tax office at your place of registration, you can use. For users located in Moscow, this service available on a turnkey basis and turns out within three working days ( digital signature is already included in the price, after clicking on the button, select “register an individual entrepreneur”):

So that you can decide whether you will prepare the documents yourself or prefer “turnkey registration”, we will compare Table of pros and cons of both options:

Step 2. Select activity codes according to OKVED

Before filling out an application to open an individual entrepreneur, decide what kind of business you will start. Business activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, you will be offered a drop-down list, which will make your work on selecting codes even more convenient.

On one sheet A of the application, you can indicate 57 activity codes, and if one sheet is not enough, then you are allowed to fill out additional ones. Only those OKVED codes that contain 4 or more digits are indicated. Select one code as the main one (the type of activity for which the main income is expected to be received), the rest will be additional. You are not required to operate using all of the specified codes, but we recommend registering only those codes that you plan to work on. Later, if you change the direction of your business, you can add them.

Step 3. Fill out the application form P21001

You must submit an application to switch to the simplified tax system within 30 days after opening an individual entrepreneur, but you can do this when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to a simplified system.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an individual entrepreneur you must have the following documents prepared:

• application for registration of individual entrepreneurs in form P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• copy of the main identification document - 1 copy;
• notification of transition to the simplified tax system - 2 copies (but some Federal Tax Service Inspectors require 3 copies);
• power of attorney, if documents are submitted confidant.

If the method of submitting documents is through a proxy or by mail, then application P21001 and a copy of the passport must be notarized .

To open an individual entrepreneur, you will additionally need the following documents:

• copy of the temporary residence permit or permanent residence document - 1 copy;
• notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where individual entrepreneur registration takes place at your place of residence or stay through the Federal Tax Service service . When submitting documents, you will receive a receipt from the registration authority confirming acceptance of the application to create an individual entrepreneur.

Step 7. After registering an individual entrepreneur

In 2019, no more than 3 working days after submitting documents. In case of successful registration, the Federal Tax Service sends to the applicant’s e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009 and a certificate of registration with tax authority(TIN), if it has not been received previously. You can receive paper documents only upon request of the applicant to the Federal Tax Service or the MFC.

Congratulations, you are now an individual entrepreneur! We hope that our step-by-step instructions for registering an individual entrepreneur in 2019 helped you!

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

Are you planning to open your own business? Don't forget to reserve your current account. To select a current account, try our bank tariff calculator:

The calculator will select the most advantageous bank offer for settlement and cash services for your business. Enter the volume of transactions you plan to make per month, and the calculator will show the tariffs of banks with suitable conditions.

Wanting to start a business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with an inevitable procedure documentation your company. Complete and detailed information information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the legislation of the Russian Federation, individual entrepreneurship (IP) is called this type economic activity, the subject of which is individual. The staff of his company may consist of one person (founder and manager) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, since at this moment it begins economic activity. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects In all activities, the entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

Is it worth registering as an individual entrepreneur?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies, as well as the desire to reduce your expenses.

In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

• The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
• There is no need to hide from representatives of the law or conceal your source of income.
• The procedure for obtaining visas to some countries may be simplified.
• The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
• It becomes possible to make non-cash payments.

Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

How are intermediaries useful?

In the case when the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well begin to formalize his activities himself.

For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

Their employees will readily help you collect the necessary documents, make a seal, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to register an individual entrepreneur: step-by-step instructions in general terms

Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

All actions can be divided into several stages:

Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

Before registering as an individual entrepreneur and choosing common system, you should find out that the entrepreneur will be forced to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

• Property tax. It is paid when the organization owns any equipment, real estate or machinery.
• Value added tax. Its size is 18% of the amount of goods sold or services provided.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use cash machine to record transactions carried out in cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

Usage cash register equipment also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

Code selection procedure

Each type of business activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, Agriculture, different kinds trade and construction.

By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

When thinking about how best to register an individual entrepreneur and selecting a code, you should only use new classification(compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

What documents will be needed for registration?

The package submitted to the tax office must include:

• Passport or a copy of it if registration is carried out by mail.
• A receipt certifying payment of the state fee.
• Copy identification code.
• Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
• A document notifying which taxation system has been chosen by the entrepreneur.

The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

Current account and printing

Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders, immediately after registration they contact Rosstat for OKVED statistics codes.

One day after submitting a receipt for payment for the services of this government agency, copies of the identification code and documents received upon registration with the tax office, the entrepreneur receives the necessary codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

A seal, like a bank account, is not mandatory requirement To individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

A stamp is also required to fill out work records hired workers. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the hiring procedure will practically not differ from standard employment.

Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

• Working according to a simplified system, the owner of a company can hire no more than one hundred people.
• For a taxation system that provides for a single tax, the limit is the same (up to one hundred employees).
• Individual entrepreneurs who have paid for the patent can hire up to five workers.

It must be taken into account that we're talking about on the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.