What documents are needed to register an individual entrepreneur? A reliable list of documents required to open a sole proprietorship

There are several popular ways to register an individual entrepreneur: in person at an appointment with the Tax Inspectorate, through the “My Business” system, using the MFC, or through an intermediary company. Each option has certain advantages, but the procedure in any case is quite simple.

An individual entrepreneur is one of the most popular “living” forms for carrying out business activities. In Russia, individual entrepreneurs are registered significantly less than LLCs, but up to 90% of private businessmen actually work, which cannot be said about companies. Step-by-step instructions on how to register an individual entrepreneur in 2016 will help you choose the best registration option.

The process of acquiring status is simplified as much as possible: the entire procedure will take from 3 to 5 days. We recommend paying close attention to the taxation system, bank account, presence of a seal - everything that may be required for productive work.

Self-registration through IMNS

Most businessmen prefer to act at their own risk. It is very easy to find out how to open an individual entrepreneur in 2016 on the Internet, where comprehensive information is provided. Let us describe this process in more detail:

1. Obtaining a TIN number. If it is available, just find out its number (use the Ministry of Taxation website), but if it is not there, you will have to spend 5-10 days on registration.
2. Preparation of passport and payment of state duty. You need to transfer 800 rubles to the state; your identity document must be valid.
3. Write an application in form No. P21001 and select OKVED codes.
4. Obtaining a certificate of no criminal record from the police department. This is necessary for a number of activities (for example, educational services, working with children, etc.).
5. Submission of collected documents to the Ministry of Taxes at the place of residence. The package of papers must be brought in person or through a representative by proxy during business hours.
6. Documents receiving. It is better to pick them up yourself on the specified day (no earlier than 3 days later), otherwise the package will be sent by mail.
7. Notification of Rostransnadzor (for taxis) and Rospotrebnadzor (for persons providing services to the public).

As soon as the procedure is completed, the newly minted entrepreneur will receive certificates of registration and tax registration, a letter from Rosstat with OKVED codes, an extract from the Unified State Register of Individual Entrepreneurs, as well as notifications from a number of funds (including the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund). Immediately after this, you can begin to work in accordance with the chosen direction.

Registration on the IMNS website (remotely)

Since the ultimate goal in registering an individual entrepreneur is registration with the tax office, it is logical to do this directly through the department’s electronic portal. This site contains a lot of useful information for businessmen, as well as innovations in legislation. In addition, there is a special program for preparing documents and their subsequent sending.

Procedure:

1. Collection of documents. You will need a copy of your civil passport, an application in form No. P21001, as well as information about payment of the fee (duty). You can pay 800 rubles to the state for the procedure directly on the web portal.
2. Determination of the authority for filing papers. Use the service from the Ministry of Taxation to cope with this task within 1 minute.
3. Remote submission of documents. This can be done either by regular mail through a shipment with a declared value and inventory, or directly on the website - in electronic form.
4. Documents receiving. Within 3 working days, the entrepreneur will be given documents that can be received in person or by mail.

Features of submitting documents electronically through the MTS service:

1. Browser - Internet Explorer, OS - Windows;
2. Secure connection to the service (antivirus required);
3. Availability of an EDS key.

Registration with the help of an intermediary company

A simple way to formalize the organizational and legal form is to contact intermediaries who specialize in this service. The main disadvantage of such work is additional costs, which start from 1,500 rubles plus the cost of state duty.

The whole procedure consists of 3 simple steps:

1. Search for an intermediary. The easiest way to find a suitable option is on the Internet, where many companies are represented.
2. Transfer of your documents and execution of a power of attorney. If the representative will independently visit the Tax Inspectorate, he must be delegated the appropriate powers.
3. Receiving completed papers. The registration process will take at least 4 days, but some companies offer an “express” option.

Advantages of registration through an intermediary:

• Real time saving. You only need to visit the representative’s office twice: when transferring documents and when receiving them.
• No queues. As a rule, experienced companies have their own people in the Tax Inspectorate, which allows them to avoid red tape.
• Solving auxiliary issues. The intermediary will help you choose the optimal tax system, do the stamping, rent an office, etc.

Registration using the “My Business” system

Entrepreneurs have managed to evaluate the MD service, which can be used to conduct business. After registering on the site, the “Master” will become available and the entire procedure will be completed within 15 minutes.

The process consists of several steps:

1. Select the “Individual Entrepreneur Registration” tab on the main page and register on the site.
2. Click on the “Register IP” button.
3. Fill out the form that appears: personal and address data, OKVED codes.
4. Select a tax regime.
5. Print the prepared documents and follow the instructions.
6. Notify Rospotrebnadzor or Rostransnadzor remotely (if necessary).

Personal data must be similar to those indicated in the passport. Therefore, you cannot change your name, place of birth, etc. at your own discretion. When filling out address information, you need to enter the beginning of the city (street), and then select the official name. The correct name of the district can be found in the civil passport on the registration page, otherwise the OKATO number will not be determined.

Registration through MFC

Multifunctional centers operating in various cities of Russia represent a “One Window” system where anyone can contact. The main task of organizations is to de-bureaucratize the procedure and improve the quality of service to the population.

The procedure for registering an individual entrepreneur through the MFC:

1. Make an appointment at the MFC;
2. Preparation of the necessary documents (they are standard - application, passport of a citizen of the Russian Federation, information on payment of state duty);
3. Transfer of papers (in person or through a representative);
4. Obtaining the required documents.

It should be noted that MFC specialists are able to answer additional questions from a businessman. The speed and quality of service is gradually increasing, as noted by users of the centers.

Summary

Taking into account modern trends, the optimal way to register an individual entrepreneur seems to be independent registration through the online service “My Business”. Documents will be prepared using system applications, which will minimize the number of errors. People who are far from information technology should turn to intermediaries for help, since the cost of services is low.

1. The most common reason for termination of activity is the voluntary decision of the entrepreneur. However, among the reasons prompting “closure” are bankruptcy, a court ban on further work, and revocation of the right to reside in the Russian Federation (for foreigners).
2. Not only Russians, but also citizens of other states and stateless persons can register as entrepreneurs.
3. As of April 2016, the largest number of individual entrepreneurs among Russians was in the Central District (924,884 people), the smallest in the Crimean District (72,826). Approximately the same proportion of leaders and outsiders remains among foreigners (11,236 in the Central Federal District, 921 in the KFD).
4. Citizens who are registered at the labor exchange and register as an entrepreneur for employment do not need to pay a state fee.
5. The professional holiday of individual entrepreneurs is celebrated in Russia on May 26.

An individual entrepreneur (individual entrepreneur) is an individual who has proper registration and conducts business activities without registering as a legal entity.

Based on Article 23, part one of the Civil Code of the Russian Federation, any capable citizen of Russia or another country has the right to conduct his own business activities in Russia.

Why open a sole proprietorship at all?

Registration of an individual entrepreneur entails avoiding personal income taxes (NDFL), reducing payments to the Pension Fund of the Russian Federation (Pension Fund of the Russian Federation) and the FSS (Social Insurance Fund). On the other hand, the official registration of an individual entrepreneur opens up more opportunities for you in cooperation with various firms and companies that prefer, when interacting with your organization, to transfer money to current accounts by bank transfer, and then write it off as expenses.

At the very start of your career, it may be enough to work without official registration, when you are not yet cooperating with large companies. But then you have to deal with the problems of limited capacity and the reluctance of large organizations to work with your company - no one wants to work with illegal clients.

This is precisely why you need to open an individual entrepreneur and go on a “big voyage”. As a result of official registration, you will be able to reach a new level, and you will have the opportunity to earn more.

What does it take to open an individual entrepreneur in 2019?

Before you start collecting paperwork for registration, it will be useful for you to familiarize yourself with the following points:

• You must have a Taxpayer Identification Number (TIN). If you do not currently have it, you have the opportunity to apply to receive it. You can do this either together with submitting the entire package of documents for individual entrepreneur registration, or in advance. Only in the first case, registration will take much longer instead of the required 5 working days.
• You should decide in advance on the tax system that is most suitable for you.
• You will need to decide on the types of activities you will engage in (OKVED codes). They must be indicated when registering an individual entrepreneurship. The code that you write first is considered first priority. It will determine the amount of the insurance tariff of the Social Insurance Fund (SIF).

Next, we will consider in more detail the second and third points from the above list.

Selecting a tax system and OKVED codes

Let's start with the systems by which the amount of duty paid to the state is determined. All payments assigned to individual entrepreneurs are divided into 4 sections. This:

• a fixed payment that is made to extra-budgetary funds “for oneself” (in 2019 it is 36,338 rubles, and if his income exceeds 300,000 rubles, then an additional 1% of the amount of income exceeding 300 thousand);
• a set payment made to extra-budgetary funds, which is deducted from workers’ wages (the entrepreneur must exclude 13% of a person's income, working for him);
• additional taxes that are assigned in accordance with the type of activity;
• taxes assigned depending on the tax system you specify.

There are several payments of the latter type:

• General taxation system.
• Special modes, which in turn are divided into:
  • simplified taxation system (STS);
  • single agricultural tax (UST);
  • unified tax on imputed income (UTII);
  • taxation system for the implementation of production sharing agreements.

Each of them has its own characteristics and criteria by which the amount of payment is determined.

As for OKVED codes, first you need to figure out what they are.

OKVED codes or the All-Russian Classifier of Economic Activities are codes with encrypted and classified all types of activities that can be used if you have your own business.

When registering an individual entrepreneur, it is better to immediately decide what exactly you want to do and indicate not one, but several codes. Although, on the other hand, too many of them can lead to certain problems and confusion in the numbers. From the choice of main activity, i.e. The first code specified during registration determines the size of the mandatory insurance tariff.

It is necessary to take into account that you can only engage in the type of activity specified during registration, and each type of activity has its own taxation system. They may vary depending on the region in which you will register.

Required documents

If you decide to register your own business, you will need a certain set of papers to do this. It looks like this:

• Passport.
• A stapled photocopy of each page of the passport. You will need it to send the documentation set by mail.
• A receipt certifying payment of the state fee for registration of individual entrepreneurs.
• A copy of the certificate with the taxpayer identification number (TIN), if available.
• Application for registration of an individual as an individual entrepreneur in form P21001. If the situation is such that the one who signed this paper for some reason is not able to bring the papers in person, it is necessary to have them certified by a notary to certify the applicant’s signature (1 copy).
• Application for application of the simplified taxation system (STS) according to form No. 26.2-1 (2 copies).

After submitting the documents, you should receive a receipt for their receipt and one of the copies of the transition to a simplified tax system. When submitting documents electronically from January 1, 2019, the state fee is not paid.

We write and submit an application to the tax office

The registration application consists of five pages. In it you need to indicate your Full name, contact details (phone number and e-mail), passport details, OKVED codes and TIN. It must be filled out in block letters and legibly so that no problems arise in the future.

How much does it cost?

When registering yourself as an individual entrepreneur, the amount of expenses is only 800 rubles. It is in this amount that you need to pay the state duty at the branch of Sberbank of Russia nearest to you. A receipt confirming this must be submitted along with all other documents.

Also, when you go to a lawyer to have your application certified, you will have to leave about 350 more rubles there. At the same time, he will check your document for errors so that they do not interfere with your registration as an individual entrepreneur.

What documents should you be given after registration?

The time it takes to register an individual entrepreneur may differ depending on the region where you will do it. But basically this procedure takes five working days. The date of issue of papers will be written in the receipt that you will receive when submitting the package of documents. In the event that you are unable to pick them up in person, they will be sent to you by mail.

Upon completion of registration, you will receive the following documents:

• Certificate of state registration of an individual as an individual entrepreneur (OGRNIP).
• Certificate that you, as an individual, have been registered with a tax authority.
• Extract from the Unified State Register of Individual Entrepreneurs (USRIP) (1-4 pages).
• Certificate that you, as an individual, were registered with the Pension Fund of the Russian Federation at your place of registration.
• Notification that you have been assigned statistics codes from Rosstat.

After this, you need to make copies of all the documents you received and then give them to the tax inspector.

Registration in other institutions

It may happen that you will not be given some of the above papers. To receive them, the tax office will send information that you have been registered as an individual entrepreneur to the Pension Fund of the Russian Federation. The Pension Fund, in turn, will have to send you a certificate of registration by mail.

If this does not happen, you will have to contact them yourself, having with you the Individual Entrepreneur Registration Certificate (original and photocopy), taxpayer identification number and pension certificate.

What to do next?

After receiving all the documents that indicate that you have every right to engage in entrepreneurial activity, the only main rule that you need to remember is that you are now required to pay taxes, maintain documentation and reporting.

In order to be able to make non-cash payments, you will need open a current account. It will also be needed if contracts are concluded for an amount exceeding 100,000 rubles with other individual entrepreneurs.

To open a current account and certify your documents, you will need own seal. Thus, if you have made a seal for yourself, then in further work one signature will no longer be enough to certify the document.

If your activity involves paying for services using cash or bank cards, you will need a cash register. Although there are exceptions related to the chosen taxation system and certain trading conditions.

Why can they refuse registration?

The reasons why they may refuse to register you may be different. Below are the main circumstances why this might happen:

• If you provided incorrect information or made mistakes or typos when filling out documents.
• If you submitted incorrect documents, or if they were not complete.
• When you submitted your documents to the wrong place.
• In case you were declared bankrupt and less than a year has passed since that moment.
• If a sentence was imposed to prohibit business activities, and its validity period has not yet expired.

As you can see, registering yourself as an individual entrepreneur is not difficult. The main thing is to follow the instructions presented above, and everything will work out.

If you compare registering an individual entrepreneur yourself and through an intermediary, then each option has its own advantages and disadvantages. Self-registration takes a little more time to gather the proper documents and complete them, although your costs will be negligible. Registration of an individual entrepreneur with the help of an intermediary, on the contrary, takes less time, but you will need to pay him for the work. Thus, the amount you spend will increase significantly. So, the choice is yours.

Changes for 2019

Registration as an individual entrepreneur does not imply major changes. The main ones will be related to tougher penalties for committing certain violations:

• In particular, if the registration authority doubts the reliability of the data provided by the entrepreneur, it will be able to stop the registration process for a period no more than 30 days.
• Persons who violated the law during business activities they previously organized may be denied registration.
• Administrative penalties will become more stringent: for example, when providing incorrect information for the first time, the fine varies from 5,000 to 10,000 rubles.
• Administrative liability is also tightened upon registration using dummy persons. Moreover, it is now sufficient to have a statement from the dummy director to prove the illegality of the actions taken.

The first question that interests all future entrepreneurs is how much it costs to open an individual entrepreneur. In the case of self-registration of an individual entrepreneur, the cost will be equal to the amount of the state duty - 800 rubles. Self-registration of an individual entrepreneur is not complicated and at the same time allows you to save up to 8,000 rubles on fees for lawyers and a notary. depending on the region.

The second question is what documents are required to open an individual entrepreneur. Here, too, everything is extremely simple; to register an individual entrepreneur, all you need is a passport and TIN, if available. Registration of individual entrepreneurs is carried out only at the place of registration of the individual. persons (registration in passport), and an individual entrepreneur can conduct his activities throughout the territory of Russia.

The third question is how long it will take to open an individual entrepreneur. The registration period for individual entrepreneurs is established by law and is equal to 3 working days. After receiving documents confirming the registration of an individual entrepreneur, you can immediately begin work.

The final fourth question is what to do after registering an individual entrepreneur and what taxes the individual entrepreneur pays. The entire procedure for opening an individual entrepreneur on your own for free, as well as the sequence of actions after opening an individual entrepreneur, is presented in our complete step-by-step instructions for opening an individual entrepreneur in 2019.

How to open an individual entrepreneur step by step instructions 2019

Currently, online services for preparing documents for registration of individual entrepreneurs and LLCs are gaining popularity. Their main advantage, in addition to speed and convenience, is the correct filling out of the application for state registration of an individual as an individual entrepreneur in form P21001, an error in which may lead to a refusal to register an individual entrepreneur. You enter the necessary data directly through the website pages and at the output you receive documents ready for printing and submission for state registration of individual entrepreneurs.

One of these services was implemented by our partner - Online service for preparing documents for individual entrepreneur registration in 15 minutes. The service is provided free of charge.

Even if you have not yet decided on opening an individual entrepreneur, you can prepare documents using the service right now, and in the future submit them for state registration at a time convenient for you.

You can also fill out an application for opening an individual entrepreneur yourself. To do this, you need to download the form P21001 application for state registration of an individual as an individual entrepreneur, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

Approach the issue of filling out this application with full responsibility, because the new form P21001 is machine-readable, which means that any deviation from the standard may lead to a refusal to register an individual entrepreneur. In case of refusal, you will have to fill out and submit the application again, and also pay the state fee of 800 rubles again.

Attention! When specifying the code of the subject of the Russian Federation 77 (Moscow) or 78 (St. Petersburg), clause 6.4. The city is not filling up.

The choice of OKVED should be approached carefully, choosing the OKVED code that corresponds specifically to your field of activity, so that in further work there will be no questions or complaints from regulatory agencies. First familiarize yourself with the types of activities prohibited for individual entrepreneurs.

Attention! One code must contain at least 4 digital characters. Additional codes are entered line by line from left to right.

4. On Sheet B of the application we indicate the procedure for issuing documents and a contact telephone number. Fields Full name and the applicant's signature are filled out only by hand in black ink in the presence of a tax inspector when submitting an application for state registration. You do not need to have your signature certified by a notary when submitting documents for individual entrepreneur registration in person.

Attention! We print out the completed application P21001 in one copy. Double-sided printing of the application is prohibited. The completed application sheets do not need to be stapled or stapled.

If you have any difficulties filling out the application form P21001 or you are afraid of making a mistake and being refused, we advise you to use the free online service for preparing documents for individual entrepreneur registration provided by our partner.

The best option for starting individual entrepreneurs is one of two types of simplified tax system (STS):

Income (STS 6%)- 6% is paid on the entire amount of income, while expenses are not taken into account at all and do not affect the amount of tax.

Income reduced by the amount of expenses (STS 15%)- tax is paid on the difference in income and documented expenses. The rate is 15%, but in the regions the authorities may reduce it for different types of activities (the rate should be checked in the regional law).

You can read about the patent taxation system (PTS) in the article - IP Patent. There is also a UTII regime (single tax on imputed income), but an application to switch to UTII is submitted only when you actually begin to carry out “imputed” activities. When registering an individual entrepreneur, such an application is not submitted. If you plan to choose UTII or PSN, it is still recommended to submit an application for the simplified tax system. Read more about the simplified taxation system in the article - All about the simplified tax system.

The state fee for opening an individual entrepreneur is 800 rubles. To generate a receipt for payment of state duty, use the Federal Tax Service “Payment of state duty” service. Tax details are entered automatically when the state fee is generated in accordance with the address you entered. After generating the receipt, all you have to do is print it and pay it at any bank without commission. The service also allows you to make non-cash electronic payments with the help of Federal Tax Service partner banks, thus eliminating a trip to the bank.

You must have an application for registration of an individual entrepreneur (one copy), a notice of transition to the simplified tax system (two copies), an original receipt for payment of the state duty, a passport with a photocopy of it. At the Federal Tax Service, in the presence of a tax inspector, fill out the Full Name field with a pen and black ink. and place the applicant’s signature on Sheet B of application P21001. As a result, the inspector will issue you a receipt for the documents submitted by the applicant to the registration authority.

You can find out the address, work schedule and telephone numbers of the tax office at your place of registration using the “ ” service.

You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”

After 3 working days, documents on registration of individual entrepreneurs (provided that the documents submitted for registration are completed correctly) will be ready.

To receive them, you must have a passport and a receipt for receipt of documents with you (issued by an inspector of the Federal Tax Service when submitting documents for registration of an individual entrepreneur);

Upon successful registration of an individual entrepreneur, you will be given the following documents:

Certificate of state registration of an individual as an individual entrepreneur with the specified OGRNIP number (main state registration number of an individual entrepreneur);

Certificate of registration - a document confirming the assignment of a TIN (taxpayer identification number). It indicates the Federal Tax Service to which you will need to report, your Taxpayer Identification Number (TIN) and the date of registration;

Record sheet of the Unified State Register of Individual Entrepreneurs (USRIP record sheet).

The application of the simplified tax system will be confirmed by the second copy of the notification (you submit two copies when registering an individual entrepreneur; one with a tax mark remains with you). If necessary, you can additionally request an information letter from the Federal Tax Service on the application of the simplified tax system. It is sometimes required by counterparties to confirm the application of the simplified taxation system.

After registering an individual entrepreneur, the information is automatically transferred to the Pension Fund, where the entrepreneur is also registered. This is necessary to pay fixed individual entrepreneur contributions. You will receive registration documents by mail to your registration address. If you do not receive a response from the fund within a month, you should contact the Pension Fund (in person or by phone). You may need to come to the Pension Fund to obtain documents.

You will need to take with you:

A copy and original of the Individual Entrepreneur Registration Certificate (the document where the OGRNIP number is indicated);

A copy and original of the USRIP entry sheet.

An individual entrepreneur without employees is not registered with the Social Insurance Fund.

A notification (letter) about the assignment of statistics codes is issued by Rosstat. The document is for informational purposes only and is not required to be received. But, in it, among other codes, an important code is indicated - OKPO, which is needed when preparing reports. In addition, some banks still require notification of codes when opening a current account. Therefore, it is better to have this document in hand. You can receive and print a notification with statistics codes yourself on the website or by contacting your Rosstat branch.

The use of seals is gradually being phased out and individual entrepreneurs are not required to have one. However, in some cases a seal is still required (for example, when issuing a power of attorney to the court). In addition, business customs still retain the memory of seals. Counterparties will trust and believe your documents more if they are stamped. Therefore, we recommend making an IP stamp. There are no requirements for the impression; usually stamp manufacturers have ready-made forms and samples of impressions. In the future, you can use your stamp as needed.

If an individual entrepreneur will hire employees (under an employment or civil contract), then it is necessary to separately register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund. It is not necessary to do this directly when registering an individual entrepreneur. When the need for workers arises, before concluding the first contract with an individual. an individual entrepreneur must go through the registration procedure as an employer with the Pension Fund of Russia and the Social Insurance Fund. Registration as an employer and the presence of employees will require you to submit additional reports to the Pension Fund and the Social Insurance Fund.

The commencement of certain activities must be notified. The notification is submitted not upon the fact of indicating the OKVED code in the application for registration of an individual entrepreneur, but when you actually begin to carry out the corresponding type of activity.

The notification is submitted by individual entrepreneurs working in the field of retail trade, provision of transport services and services to the public (individuals). A complete list of specific types of activities that need to be notified is contained in Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584.

You should keep records of your activities from day one. The book of accounting for income and expenses is maintained according to established rules; transactions performed, income and expenses should be recorded from the very beginning. And the first payment to the budget (for optimal taxation) must be made at the end of the current quarter.

The options may be the following:

Hire an accountant;

Understand everything yourself, keep accounting in Excel, and submit reports personally to the Federal Tax Service or send by mail;

If you are on this portal for the first time, but are interested in issues of registering LLCs and individual entrepreneurs, then you can get answers to any questions about opening an LLC or individual entrepreneur using free consultation service on business registration:

STEP 0. General information about the individual entrepreneur

An individual entrepreneur is an individual entrepreneur. And an individual entrepreneur, from the point of view of the law, is an individual registered in the manner prescribed by law, who has the right to conduct entrepreneurial activities (i.e. business) without forming (creating, establishing) a legal entity (LLC, CJSC, etc.) . In other words, this is the same physicist, but with legal rights to conduct commercial activities.

An alternative to registering an individual entrepreneur is registering an LLC, where an individual also acts as the sole founder. In Russian practice, 75% of created limited liability companies are LLCs created by a single individual.

When choosing between opening an individual entrepreneur and an LLC in 2019, it is worth assessing the scale of the planned business and possible risks. If, as part of this business, you do not plan to take out large loans from banks or other funds, if the risks of going broke and being left with debts are minimal, then, of course, you should register yourself as an individual entrepreneur, because For individual entrepreneurs, the procedures for registration, termination of activities and submission of reports are simpler, and taxation in many cases is more profitable.

However, The individual entrepreneur is responsible to his creditors and for his obligations with ALL OF HIS PROPERTY (with the exception of the list of property that cannot be foreclosed on, for example, the only home), even if it is not involved in business activities.

In the case of an LLC, the situation is somewhat different: a legal entity risks (that is, bears financial responsibility) only within the limits of funds and property that are listed on the balance sheet of the enterprise. At the same time, you need to know that if an organization is brought to bankruptcy due to the actions of a participant, then he can be held by the court to subsidiary (additional) liability. In this case, the participant will repay the debts of the LLC from his personal property.

STEP 1. Select the method of individual entrepreneur registration

To register you as an individual entrepreneur, you need to go through the state registration procedure with the relevant registration authority of the Federal Tax Service at the place of your registration/residence.

You can go through the individual entrepreneur registration procedure in any of the following ways:

Register an individual entrepreneur yourself in 2019
We advise beginning entrepreneurs to go through the individual entrepreneur registration procedure on their own. This is quite simple and will give you your first experience of interacting with the tax authorities.

Register an individual entrepreneur with the help of professional registrars
Registrars will not only prepare registration documents, but also advise on taxation issues, if necessary, submit and receive documents to/from the registration authority without your presence, help you promptly open a current account (in addition, they will offer accounting services, printing, credit, a cup of coffee, etc.). d.).

In this table we compared the pros and cons of both options for registering individual entrepreneurs:

When preparing on your own, you will need to incur the following costs:

* - stamp and invoice for individual entrepreneurs are not mandatory, therefore the final cost of registration is equal to the amount of the state duty, i.e. 800 rubles.

STEP 2. Name of the individual entrepreneur

According to the law, only a legal entity can have a beautiful and impersonal name in business activities. An individual entrepreneur is an individual, therefore this person must be named in official documents (on a seal, on checks, on forms, etc.) by his full name, for example, IP Ivanov I.I.

However, an individual entrepreneur can register a trademark or service mark, or use a commercial designation that does not need to be registered.

The simplest option is, of course, to use a commercial designation, which is used to individualize a property complex, for example, the Romashka cafe, the Beaver restaurant, the Lisichka dry cleaner, etc. In turn, a trademark serves to individualize goods, and a service mark serves to individualize services (the last two marks must be registered separately).

STEP 3. Place of registration of individual entrepreneur

In sheet A of the application P21001, you can enter 57 OKVED codes, but if one sheet A is not enough to indicate all types of proposed activities, you are allowed to fill out additional sheets. Specifying several codes does not oblige you to conduct business in all of them, but one type of activity must be chosen as the main one.

If you prepare documents through our service, then at this step you will be offered a choice from a drop-down list with codes and a search bar. Please note that to include in the application, you must select only those codes that consist of 4 or more digits.

STEP 5. Fill out an application for registration of individual entrepreneurs according to form P21001

Please note: from April 29, 2018, the applicant must indicate his email address in the registration application. Documents confirming the fact of registration (USRIP or Unified State Register of Legal Entities, charter with a mark from the Federal Tax Service, tax registration certificate) are sent by the inspectorate not in paper form, as before, but electronically. Paper documents, in addition to electronic ones, will be available only upon request of the applicant.

To complete the application using the appropriate software or service, we recommend:

1. 
   This service will allow you to apply for registration as an individual entrepreneur and pay the state fee online. To obtain documents confirming your registration as an individual entrepreneur, you will need to come to the appropriate registration authority.
2. 
   Using our service, you can prepare a complete set of documents for individual entrepreneur registration, print them and take them to the registration authority. To work with the service, you only need to register with your email account.

Below is an example of filling out form P21001 for the fictitious entrepreneur Ivanov I.I. from Volgograd.

Please note that persons who are not citizens of the Russian Federation fill out information on a document permitting a residence permit or temporary residence. Foreigners and stateless persons must also additionally fill out paragraph 1.2, but in Latin. Russians do not fill out clause 1.2.

Examples of filling out pages:

• Form 21001. Page. 1. The basic data of the future entrepreneur is indicated.
• Form 21001. Page. 2. The place of registration according to the passport and passport details are indicated.
• Form 21001. Page. 3. The types of activities that the future entrepreneur will engage in are indicated.
• Form 21001. Page. 4. Page with the applicant’s signature. It is most often signed at the registration authority when submitting documents or at a notary if the documents are submitted by another person.

When preparing an application on your own on a computer, be sure to pay attention to the font type and size. According to the Federal Tax Service Requirements, all data must be entered only in capital letters in Courier New font with a height of 18 points. You can check the correctness of the font in the completed and printed application P21001 by placing another sheet of paper on top with capital letters of the Courier New font printed on it, 18 points high (as a standard), and compare their sizes in the light.

STEP 6. Pay the state fee for individual entrepreneur registration

You can pay the state fee for registering an individual entrepreneur as follows:

1. electronic payment within the online service of the Federal Tax Service for registration of individual entrepreneurs;
2. or fill out the receipt form manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the Federal Tax Service website or directly from your registration authority;
3. or use the Federal Tax Service service to generate a receipt for payment of the state fee for registering an individual entrepreneur;
4. or use, which will prepare you a receipt for payment of the state fee for registering an individual entrepreneur along with other documents.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

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.

A sample receipt for payment of state duty is available in the section.

Since 2019, applicants who submit documents for individual entrepreneur registration through the Federal Tax Service website or the government services portal are exempt from paying state fees (Article 333.35 of the Tax Code of the Russian Federation). However, this is only possible with an enhanced qualified electronic signature.

STEP 7. Choose a tax system

The tax regime or taxation system is a certain procedure for paying taxes. For individual entrepreneurs in Russia, there are five, differing in tax burden, reporting and activity restrictions. The wrong choice of taxation system at the start can significantly affect the reduction in profits received from the business.

The most popular taxation system among beginning entrepreneurs is the simplified tax system. If you use our , then in step 3 you can choose the simplified tax system 6% or 15%, and the service will prepare you a notification about the transition to the simplified tax system along with other documents. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

Service for preparing documents for registering LLCs and individual entrepreneurs, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

After registering as an individual entrepreneur, you can also go to UTII or PSN if your activities fall under these tax regimes. In addition, you can combine such modes as simplified taxation system and UTII, simplified taxation system and PSN, simplified taxation system and unified agricultural tax.

To calculate the tax burden for different regimes, we recommend contacting professionals. Our users have a unique opportunity to receive free one hour consultation on choosing a tax regime from 1C specialists:

For more detailed information about individual entrepreneur taxes, as well as individual entrepreneur insurance premiums (with examples, with sample documents and recommendations), read the relevant articles: And .

STEP 8. Find the IP registration authority

State registration of an individual entrepreneur is carried out at the registration authority at the place of his (the individual entrepreneur’s) residence, that is, at the place of registration indicated in the passport. If the passport does not contain a place of registration, then registration of an individual entrepreneur can be carried out at the registration authority at the place of residence of the individual entrepreneur. In large cities there are special registration offices of the Federal Tax Service; in Moscow, for example, this is.

To determine your registration authority at the place of your registration or stay, we recommend that you use the Federal Tax Service service "Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address."

STEP 9. Let’s take a break and count the documents received

Since registration of an individual entrepreneur is the simplest of all registrations, you will not have very many documents:

1. application for registration in form P21001 - 1 copy;
2. receipt of payment of state duty - 1 copy;
3. a copy of the main identification document (Russian passport, if you are a citizen of the Russian Federation) - 1 copy;
4. notification of transition to the simplified tax system - 3 copies.

In addition, when preparing the application P21001, you need to check the corresponding box on sheet B. Enter the value “2” (issued to the applicant or a person acting on the basis of a power of attorney) instead of “1” (“issued to the applicant”).

STEP 12. Check the documents and submit them for registration

Collect all the documents, not forgetting to pay the state fee for registering an individual entrepreneur, and submit them to the registering tax office. Before submitting documents, be sure to double-check all documents and the data specified in them. Additionally, we recommend that you familiarize yourself with (partially these reasons overlap with refusals to register individual entrepreneurs).

Compliance with the above rules will help you avoid mistakes when preparing registration documents, but regional specifics cannot be ruled out (when local tax authorities may impose requirements that are not explicitly stated in the laws). Available for our users free document verification service for business registration 1C specialists:

When submitting documents to the registration authority, do not forget:

1. sign the application for registration in form P21001 in the presence of an employee of the registration authority (if he and you forget about this, there will be a refusal);
2. Get a receipt from a Federal Tax Service employee with a list of documents you submitted.

STEP 13. Receive registration documents

STEP 14. After registration

If the registration was successful, and we have no doubt about it, then please accept our congratulations! All that remains to be done now is:

• register as an employer with the Pension Fund of the Russian Federation and the Social Insurance Fund if you have employees;
• get ;

  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.

Are you interested in the question: “How to open an individual entrepreneur in 2016?” To register, you will need to independently collect the necessary documents, pay the state fee, determine the taxation scheme under which your company will operate, and so on. We offer step-by-step instructions that will help you go through this difficult procedure as quickly as possible.

Registration of individual entrepreneurs and necessary documents

Those who wish to become individual entrepreneurs must prepare for a rather complex procedure that can be completed independently, but overcoming a number of obstacles. There is also the opportunity to use the services of specialists. They will be able to quickly help with the preparation of the necessary documents or do everything on a turnkey basis.

If you decide to go this route on your own, then you need to prepare:

• Application completed in form P21001;
• A document confirming payment of the state duty;
• Passport.

It seems like a simple list, but when it comes down to it, the pitfalls become visible.

OKVED code

Each future individual entrepreneur chooses a code independently, based on the type of their activity. According to current legislation, an entrepreneur has the right to engage in any type of activity if it is not of a socially dangerous nature. An exhaustive list of permissible types of activities is in OKVED.

Advice! Pay special attention to the choice of code. Think through and evaluate in advance all the activities you plan to perform so as not to encounter problems in the future. You can select several OKVED codes to fully cover the intended work.

The selected groups are noted in the application form P21001. Please note that if the activity you have chosen is subject to licensing, you must submit an appropriate application. A specialized government agency will issue you a license and an OKVED code along with it.

Tax system

Once you have decided on the type of your activity, you need to understand under what taxation scheme you will work. It directly depends on the selected OKVED codes and the estimated income of the individual entrepreneur.

Today there are 4 taxation systems:

1. Simplified – simplified tax system;
2. Agricultural – Unified Social Tax;
3. General – OSNO;
4. For imputed income - UTII.

In addition, an individual entrepreneur is required to pay tax for each employee of his enterprise. The tax amount is 13% of the employee’s earnings. If there are no employees, a tax of 22,261.38 rubles applies to individual entrepreneurs. This figure is relevant for those individual entrepreneurs who work on the simplified tax system and have an income of less than 300 thousand rubles. in year. If the profit exceeds the specified amount, then the tax amount increases by 1% of the amount by which the established limit was exceeded.

Also, additional taxes may be imposed on individual entrepreneurs based on the type of activity they choose. That is why it is important to correctly indicate OKVED codes when filling out documents.

The size of the state duty that the future entrepreneur will pay depends on the chosen system. The payment receipt must also be attached to the application for opening an individual entrepreneur.

Collection of documents

Having selected OKVED codes, the taxation system and paid the state duty, you can proceed to collecting a package of documents. There are also several nuances here. You need to provide your TIN and a copy of it. If you don't have one, you should contact your local tax office to obtain one. This may take several weeks.

You also need to make a photocopy of all completed passport pages. The sheets should be sewn together. If you are a foreign citizen, you will need a copy of the temporary residence permit or permanent residence permit. Opening an individual entrepreneur is available only to persons who have one of these statuses.

Attention! If you wish to switch to a special tax regime, you must attach a written notice of this to your application. Please note that after registering an individual entrepreneur, a transition to the simplified tax system is available, but only once a year.

These documents do not need to be certified by a notary and are submitted to the tax office at your place of registration. The fact of submitting documents must be confirmed by a receipt, which is issued to you by an authorized person. It also indicates the time to receive a response and completed documentation. If you do not come to receive documents within the established time frame, they will be sent by mail to the place of registration.

If you are unable to submit documents yourself, you can issue a power of attorney to another person. Some specialists who provide individual entrepreneur registration services work according to this scheme. You can also use postal services. For this purpose, the documents are sent by a valuable letter with an attachment. It contains a complete list of attached documents. Then all copies must be notarized.

Procedure for submitting documents

To avoid any problems when submitting an application, you must fill it out in block letters or on a computer by downloading the form on the State Services website. It is important to follow a number of rules:

• indicate the name and code of the tax authority where you plan to submit documents;
• mark the selected OKVED codes, at least 4 characters;
• All pages are numbered and the fields are filled in. Should not remain free;
• It is better not to sign in advance, as well as the date. The exception is when documents are sent by mail. But in this case, the signature is placed in the presence of a notary.

Refusal to open an individual entrepreneur

If you fill out the application correctly and provide all the necessary documents, there is no need to worry about refusal. However, in practice there are situations when you can get it:

Obtaining a certificate

If no problems arose when submitting the documentation, congratulations, the most difficult part of the path has been completed. Next, you should receive the OGRNIP certificate at the specified time. You will also be given:

• extract from ERIP;
• notification of tax registration;
• certificate of registration with the Pension Fund of Russia.

Attention! If the tax office’s operating hours do not provide for the issuance of documents, then they will be sent to you by registered mail along with the OGRNIP certificate.

Cash machine

According to current legislation, any monetary transaction, both in cash and non-cash form, must be carried out exclusively using a cash register. The exceptions to this situation are:

1. Individual entrepreneurs providing services to citizens. It is permissible for them to use strict reporting forms;
2. Entrepreneurs using the UTII tax system. However, upon consumer request, they are required to issue a receipt or check.
3. Individual entrepreneurs whose activities are carried out in remote places;
4. Persons selling newspapers in special kiosks;
5. Those engaged in small retail trade;
6. Individual entrepreneurs engaged in securities trading.

This list is not exhaustive. This information can be clarified in more detail at the tax office.

Checking account

Another point that should be emphasized is obtaining a current account for individual entrepreneurs. It is not mandatory and becomes relevant only in the case when the volume of non-cash payments from an entrepreneur exceeds 100 thousand rubles. In this case, he should contact the bank for more detailed information.

When choosing a financial institution, pay attention to several points:

1. Pay attention to banks located within easy reach of your residence.
2. It’s good if the selected institution has the “Bank-Client” function. It will save time waiting in queues by using online account access services.
3. Study the conditions for opening and servicing an account, its cost.
4. When opening an account, you must be provided with a plastic card for an individual. face. Funds from the account must be transferred to it.

Opening an individual entrepreneur is a responsible step that will require a lot of time and effort from you. After completing the paperwork, the final step is to obtain a stamp. Regarding additional There are no strict requirements for details on it, so you can contact any company to make a stamp.